<p>In this study we examine the robustness of fit for a multivariate and an autoregressive integrated moving average model to data sample time series type. The is recurrent actuarial set 10-year horizon. We utilize methodology contrast with stochastic models make projections beyond Our key results suggest that both types are useful making predictions liability levels given by PBO Projecte...

 Because employers are under no obligation to provide retiree health benefits, except to current retirees who can prove that they were promised a specific benefit, and because (unlike defined benefit pension plans) employers are not under any obligation to pre-fund retiree health benefits, it is likely that employers will continue to make changes to those programs, especially for future retirees.

The right to periodic holiday benefits, normatively referred as timeshare, still remains a legal construction requiring analysis, which concerns, for instance, bringing It is important the of periodical recreation benefit be defined incorrectly both doctrinally and normatively, what additionally justifies consolidation correct definition benefit, concerns placing in area obligation.

A new term, Multiple-Benefit Conservation, has emerged in the conservation community, but not been defined. We define Conservation as efforts designed to simultaneously benefit local communities of people, enhance ecological function, and improve habitat quality for fish wildlife. Its key features are setting societal goals at outset defining success achieving these simultaneously. This is cont...

the goal of this work is to present a case study demonstrator, presenting the field trial experience while extending network connectivity services in the campus, by enabling SDN-based equipment and coexisting with legacy hardware. The demonstrator aims to show the benefits of gradually adopting SDN technologies. This adoption will also improve and provide added value to traditional campus conne...

OBJECTIVES This paper investigates sociodemographic and family structure factors that predict men's involvement (n = 773) in different gendered dimensions of filial caregiving: traditionally male, gender neutral, and traditionally female care. METHODS The concepts that guide this research relate to family obligations or motivations to provide care, specifically, commitment to care, legitimate...

the theory of efficient breach states that it is socially useful to breach a contract whenever the breach would leave no party worse off, while leaving at least one party better off. in other words, economic analyses of breach are mainly concerned with situations in which breach is pareto-superior, rather than just overall profit-maximizing. in contrast with moral theories that hold that breach...

The Tepper-Black arguments for tax-arbitrage opportunities from overfunding pension plans are critically examined and modifications proposed. Tax status, a function of current marginal tax rates and expected future taxable income, is predicted to determine funding policy. Tests of this modified tax benefits view suggest that 1) tax status declines are associated with pension contribution reduct...