While working as an intern in the corporate pensions department of Rudd and Wisdom, Inc., Consulting Actuaries, I learned about the different kinds of pension plans available to businesses and became familiar with the process of benefit calculation. I performed several benefit calculations for clients under different scenarios and plan specifications. When a participant of a pension plan retires, terminates employment, dies, or becomes disabled, the participant (or his or her beneficiary) may request a calculation to illustrate benefit options. In each case, the methods used to perform such a calculation and the benefit options available to the participant or beneficiary are different. In this report, I will demonstrate a number of scenarios illustrating plan provisions and methods of calculation. / text

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We present a complete calculation of the photon +1 jet rate in e(^+)e(^-) annihilation up to O(aa(_s)). Although formally of next-to-leading order in perturbation theory, this calculation contains several ingredients appropriate to a next-to-next-to-leading order calculation of jet observables. No such calculation has been performed before, and the work discussed here represents a first step in that direction. In particular, we describe a generalization of the commonly used phase space slicing method to isolate the singularities present when more than one particle is unresolved. More precisely, we provide an analytic evaluation of the following multiple unresolved factors: triple collinear factor, soft/collinear factor and double single collinear factor. By comparing the results of our calculation with the existing data on the photon +1 jet rate from the ALEPH Collaboration at CERN, we make a new determination of the process-independent non-perturbative quark-to-photon fragmentation function D(_q-γ)(z,μ(_F)) at O(aa(_s)). at As a first application of this measurement allied with our improved perturbative calculation, we determine the dependence of the isolated photon -fl jet cross section in a democratic clustering approach on the jet resolution parameter y(_cut) at next-to-leading order. Inclusion of the next-to-leading order corrections to this observable considerably improves the agreement between theoretical prediction and experimental data.

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第16854号 / 工博第3575号 / 新制||工||1540(附属図書館) / 29529 / 京都大学大学院工学研究科材料工学専攻 / (主査)教授 田中 功, 教授 邑瀬 邦明, 教授 中村 裕之 / 学位規則第4条第1項該当

The main aim of this thesis is to analyse the calculation system in manager accounting of the company SWN Moravia s.r.o. Analyse and define the outputs of calculation system as the source of information for managing in all stages and levels. Show the way of building calculation system and analyse the influence on management in a medium industrial enterprise SWN Moravia.

In a chosen Firm will be analyzed the system used for the creation of transfer price. On the basis of found facts will be propose an adjustments by this system.

Project controlling is special approach of management which differs from usual producing process. Project is a special investment and it is necessary to plan, co-ordinate and judge the reality during all it's phases. Project is influenced by many factors which can change significantly the final project result. Controlling provides with forecasts based on information from people involved in project and provides management also with figures to make various decisions. Project controlling of development project control usualy cost budget, income budget, total project result, planned cashflow, optimal way of financing and various calculations. The most important calcuations is calculation of cost prices of flats by which selling prices are compared with. Then profit and margin on each flat is found out and how much effectively costs were alocated to each flat.

Syftet med den här studien är att undersöka hur elever i de tidiga skolåren är medvetna om de lagar, regler och strategier som bygger strukturen i aritmetiska uttryck. Inom matematiken finns det räknelagar, räkneregler och räknestrategier. Därför är det viktigt att elever i skolan ges möjligheten att utveckla kunskaper om dem. Data har samlats in genom 16 semistrukturerade intervjuer med elever från årskurs 1. Eleverna i studien har under fyra deluppgifter fått visa hur de gör när de summerar tre eller fyra tal. Studien har visat att elever väljer tal efter olika principer, placerar tal efter olika principer och ändrar placering av talen vid beräkningar. I den här studien har elever visat att de kan göra motiveringar till varför operationsordningar går att ändra. Studien har visat att eleverna använt associativa lagen trots att de saknar formell undervisning om den. Vid de olika deluppgifterna har räknelagar, räkneregler och räknestrategier används. Studien har visat att flera elever kan göra generaliseringar över kommutativa och associativa lagen. Slutsatsen av studien är att elever redan i årskurs 1 är väl medvetna om de lagar, regler och strategier som bygger strukturen i aritmetiska uttryck. / In mathematics, there are laws, rules and strategies of arithmetic. That is why it is important that young students are given the opportunity to develop knowledge about them. The purpose of this study it to investigate whether students in the early school years are aware of the laws, rules and strategies that build the structure of arithmetic. The data for this study is 16 semi-structured interviews with Swedish 1:st grade students. The students in this study have, during four sub-tasks, shown how they add three or four numbers. The study shows that students choose numbers according to different principles, place numbers according to different principles and change the placement of the numbers in calculations. Students can also give reasons for why the order of number can be changed. Students used the associative law even though they lack formal education about it. For the various sub-tasks, it is obvious that arithmetic laws, rules and strategies have been used. Particularly several students have shown that they can make generalizations of the commutative and associative law. The conclusion of the study shows that students are aware of the laws, rules and strategies that build the structure of arithmetic expressions.

The theoretical part presents information concerning prices, pricing policies and related strategies. The thesis further includes an analysis of the determination of prices and factors affecting it, methods of pricing and their advantages and disadvantages for an enterprise. Last but not least it describes the calculation of costs, price calculation, and explains the basic concepts of calculation. In the final section various types of calculation models are described. There are presented possible price modifications in the form of reductions and deductions.In practical part I present the characteristics of a selected company and its data that have helped me to convert the theoretical issues to practical ones.

The diploma thesis deals with the analysis and evaluation of calculations in the Vedanta canteen of the company Jitřenka-Zlatá studna s.r.o. The aim of the work is to propose changes that will improve the current situation of the company. The proposals will be based on an analysis of the current state of cost classification, the method of calculation and the calculation system.