A pension plan administrator promises certain benefits in the future in exchange for labor today. In order to budget for this expense and create more security for the participant, the administrator uses a pension cost method. Each cost method assigns a portion of the future liability to the current year. This is called the normal cost. We calculate the normal cost under three cost methods using different annuity, interest and inflation assumptions. Then we make comparisons between cost methods as well as between assumption changes. The cost methods considered in this paper are the unit credit cost method, projected unit credit cost method, and the entry age cost method. Both the constant dollar and the constant percent versions of the entry age cost method are considered.

For a long time, handwriting analysis, such as handwriting recognition and signature verification, has been an active research area. There are two categories of handwriting, online and offline. Online handwriting is captured in real-time on a digital device such as a tablet screen with a stylus pen. In contrast, the handwritten text scanned or captured by a camera from a physical medium such as paper is referred to as offline handwriting. For offline handwriting, the input is limited to handwritten images, making handwriting analysis much more difficult. In our work, we proposed a Stroke Trajectory Recover (STR) for offline and unconstrained handwritten documents. For this purpose, we introduce large-scale word-level annotations for the English handwriting sampled from the IAM-online dataset. The current STR architectures for English handwriting use lines of text or characters of the alphabet as input. However, a word-level STR method estimates loss for each word rather than averaging DTW loss over the entire line of text. Furthermore, to avoid the stray points/artifacts in predicted stroke points, we employ a marginal Chamfer distance that penalizes large, easily noticeable deviations and artifacts. For word detection, we propose the fusion of character region scores with bounding box estimation. Since the character level annotations are not available for handwritten text, we estimate the character region scores in a weakly supervised manner. Character region scores are estimated autonomously from the word’s bounding box estimation to learn the character level information in handwriting. We propose to fuse the character region scores and images to detect words in camera-captured handwriting images. We also propose an automated evaluation to check the quality of the predicted stroke trajectory. The existing handwriting datasets have limited availability of stroke coordinates information. Hence, although the proposed system can be applied to handwriting datasets without stroke coordinates information, it is impossible to evaluate the quality of its predicted strokes using the existing methods. Therefore, in our work, we propose two measures for evaluating the quality of recovered stroke trajectories when ground truth stroke information is not given. First, we formulated an automated evaluation measure based on image matching by finding the difference between original and rendered images. We also evaluated the preservation of readability of words for original and rendered images with a transformer-based word recognition network. Since our proposed STR system works with words, we demonstrate that our method is scalable to unconstrained handwritten documents, i.e., full-page text. Finally, we present a probabilistic diffusion model conditioned on handwriting style template for generating writing strokes. In our work, we propose to learn the localized patches for handwriting style features from multiscale attention network. The multiscale attention network captures fine details about local character style and global handwriting style. Moreover, we train our diffusion model with the Dynamic Time Warping (DTW) loss function, along with the diffusion loss, which eliminates the need to train any auxiliary networks for text or writer style recognition and adversarial networks. / Computer and Information Science

An innovative approach for characterization of one dimensional Photonic Band Gap structures comprised of metallic inclusions (i.e. subwavelength dipole elements or resonant ring elements) is presented. Through an efficient S- to T-parameters conversion technique, a detailed analysis has been performed to investigate the variation of the dispersion characteristics of 1-D PBG structures as a function of the cell element configuration. Also, for the first time, the angular sensitivity of the structure has been studied in order to obtain the projected band diagrams for both TE and TM polarizations. Polarization sensitivity of the subwavelength cell element is exploited to propose a novel combination of elements which allows achieving PBGs with simultaneous frequency and polarization selectivity. The proposed approach demonstrates that the dispersion characteristic of each orthogonal polarization can be independently adjusted with dipole elements parallel to that same polarization. Generally, the structure has potential applications in orthomode transducer, and generally whenever the polarization of the incoming signal is to be used as a means of separating it from another signal in the same frequency band that is of orthogonal polarization. The current distribution and the resonance behavior of the ring element is studied and the effect of resonance on dispersion characteristics of 1-D PBGs composed of rings is investigated for the first time, for both individual and coupled rings. Interestingly, it is observed that 1-D PBG composed of resonant elements consistently has a bandgap around the resonant frequency of the single layer structure.

A expansão agropecuária governa as mudanças no uso do solo no Brasil devido à alta demanda dos mercados interno e externo por alimento, fibra e energia. Entretanto, os efeitos e os processos decorrentes dessas alterações no ciclo hidrológico e na conservação do solo são pouco estudados de forma experimental em regiões de clima tropical e subtropical. No Estado de São Paulo, o uso do solo acontece de forma intensiva, as áreas de Cerrado nativo estão fragmentadas e pastagens vêm sendo substituídas por plantações de cana-de-açúcar devido à alta demanda por etanol e açúcar. Este trabalho tem como objetivo compreender as relações, trocas, variações e tendências das componentes do balanço hídrico e dos processos erosivos em potenciais mudanças no uso do solo que são encontradas no Sudeste do Brasil: de condições naturais (Cerrado sensu stricto) para pastagem, cana-de-açúcar e solo exposto. Para isso, foram monitorados, nos diferentes usos do solo, as condições meteorológicas, o escoamento superficial, a evapotranspiração, o conteúdo de água no solo, a erosão do solo e a flutuação do nível freático do aquífero. As alterações no uso do solo modificam significativamente o balanço hídrico, com aumento do escoamento superficial (pelo menos 14 mm ano-1) e diminuição da evapotranspiração (pelo menos 529 mm ano-1) quando o Cerrado sensu stricto é substituído por pastagem ou cana-de-açúcar. Entretanto, no Cerrado sensu stricto o volume de água disponível para percolação ao longo da zona não saturada e potencial recarga do aquífero tende a ser menor que em áreas agrícolas. As observações mostram que o solo exposto e a cana-de-açúcar possuem os maiores valores erosão do solo (16,00 ± 5,97 t ha-1 ano-1 e 0,64 ± 0,49 t ha-1 ano-1, respectivamente). Além disso, há semelhanças entre as taxas de perda de solo na pastagem (0,11 ± 0,04 t ha-1 ano-1) e no Cerrado sensu stricto (0,14 ± 0,06 t ha-1 ano-1). Devido às curtas séries de dados de escoamento superficial e erosão do solo, a adoção de modelos de base física como o WEPP (Water Erosion Prediction Project), é alternativa viável para simulações que considerem as variabilidades climáticas de regiões subtropicais. Projeções climáticas revelam que não ocorrerão alterações significativas nas respostas (escoamento superficial e erosão do solo) em relação ao clima base atual apesar do aumento significativo na precipitação nos cenários mais drásticos (entre 5% e 9%). Por fim, a manutenção do ciclo hidrológico e o controle da erosão do solo alcançados pelo Cerrado sensu stricto são benefícios que contrastam com a diminuição da recarga potencial do aquífero em áreas de vegetação densa. A cana-de-açúcar e a pastagem são usos do solo concorrentes e seus efeitos nos padrões hidrológicos e na erosão do solo se equilibram. / The agricultural expansion in Brazil drives land use changes due to the higher demand of internal and external markets for food, fiber and fuel. However, the effects and processes that result from these changes on hydrological cycle and soil conservation are not well explored in an experimental approach under tropical and subtropical climates. The land use is intense in the State of São Paulo, where the undisturbed woodlands in the Cerrado biome are fragmented and pasturelands are transformed in sugarcane plantations due to the higher sugar and ethanol demands. This thesis aims to comprehend the relations, trade-offs and variations of the water balance components and soil erosion processes under potential land use changes that can be found in southeastern Brazil: from natural landscapes (wooded Cerrado) to pastureland, sugarcane and bare soil. They were monitored in these different land uses: meteorological conditions, runoff, evapotranspiration, soil moisture content, soil erosion, and water table fluctuation. The land uses changes significantly influence the water balance, increasing the runoff (at least 14 mm yr-1) and decreasing evapotranspiration (at least 529 mm yr-1) when wooded Cerrado is substituted by pasture or sugarcane. Nevertheless, the soil water content available for deep percolation through the unsaturated zone and potential aquifer recharge in the wooded Cerrado tend to be smaller than in agricultural fields. Soil loss observations reveal that bare soil and sugarcane have the highest rates (16.00 ± 5.97 t ha-1 yr1 and 0.64 ± 0.49 t ha-1 yr-1, respectively). Additionally, there are similarities between the soil loss rates of pastureland (0.11 ± 0.04 t ha-1 yr-1) and wooded Cerrado (0.14 ± 0.06 t ha-1 yr-1). Due to the short-period observations of runoff and soil erosion, the use of a process-based model such as WEPP (Water Erosion Prediction Project) is a feasible alternative for simulations considering climatic variability under subtropical conditions. Projected climates reveal that in spite of significant increased rainfall (between 5% and 9%) in the most drastic scenarios, there are no significant changes on runoff and soil erosion rates in relation to the actual baseline climate. Finally, the hydrological stability and soil erosion control are benefits reached by the wooded Cerrado that contrast with the decrease in potential aquifer recharge in a dense vegetation area. Sugarcane and pasture are concurrent land uses and their effects on hydrological patterns and soil erosion are equivalent.

La présente thèse vise à explorer différents types de modèles log-bilinéaires dans le domaine des sciences actuarielles. Le point de départ consiste en le modèle de Lee-Carter, utilisé pour les problèmes de projection de la mortalité. Différentes variantes sont développées, et notamment le modèle de Poisson log-bilinéaire. L'introduction de variables explicatives est également analysée. Enfin, une tentative de d'exportation de ces modèles au cas des triangles IBNR est effectuée.

La présente thèse vise à explorer différents types de modèles log-bilinéaires dans le domaine des sciences actuarielles. Le point de départ consiste en le modèle de Lee-Carter, utilisé pour les problèmes de projection de la mortalité. Différentes variantes sont développées, et notamment le modèle de Poisson log-bilinéaire. L'introduction de variables explicatives est également analysée. Enfin, une tentative de d'exportation de ces modèles au cas des triangles IBNR est effectuée.

A major challenge faced by project managers is balancing the variables of scope, cost, and schedule. Changes in scope usually result in cost/schedule overruns. Variance in either or both of them creates disorder (typically increases) in the estimated or projected time and cost. Therefore, controlling cost and schedule are two of the most critical aspects of a construction project. This research uses two already existing management theories, specifically Management by Means (MBM) and Management by Results (MBR), and analyzes a case where these two theories are combined with the goal of improving construction practices. This research compares an eight month schedule in a construction project and relates Percentage of Planned activities Completed (PPC) with projected and actual draw (cash) calls. The research analyzes the question of how lean construction PPC captures variance in cost. The research method is based on a literature review, data collection, case study and data interpretation to answer the hypothesis that improvement in PPC over a particular month has a positive correlation with difference between cash calls. Because this research is limited to a time frame of 8 months in a single project, it is not statistically significant. However, this research serves to create a model template or pilot study for a larger study.

An innovative approach for characterization of one dimensional Photonic Band Gap structures comprised of metallic inclusions (i.e. subwavelength dipole elements or resonant ring elements) is presented. Through an efficient S- to T-parameters conversion technique, a detailed analysis has been performed to investigate the variation of the dispersion characteristics of 1-D PBG structures as a function of the cell element configuration. Also, for the first time, the angular sensitivity of the structure has been studied in order to obtain the projected band diagrams for both TE and TM polarizations. Polarization sensitivity of the subwavelength cell element is exploited to propose a novel combination of elements which allows achieving PBGs with simultaneous frequency and polarization selectivity. The proposed approach demonstrates that the dispersion characteristic of each orthogonal polarization can be independently adjusted with dipole elements parallel to that same polarization. Generally, the structure has potential applications in orthomode transducer, and generally whenever the polarization of the incoming signal is to be used as a means of separating it from another signal in the same frequency band that is of orthogonal polarization. The current distribution and the resonance behavior of the ring element is studied and the effect of resonance on dispersion characteristics of 1-D PBGs composed of rings is investigated for the first time, for both individual and coupled rings. Interestingly, it is observed that 1-D PBG composed of resonant elements consistently has a bandgap around the resonant frequency of the single layer structure.

This document is intended to be used strictly for VOSHUS, LLC as a marketing plan dating from June 2012-May 2013. Within the plan are a variety of elements meant to enhance brand awareness, reach the target market, and increase the overall profit margin. As VOSHUS is a start up brand, the budget for marketing is rather low, but it is divided as best as both the author of this document and the owner of VOSHUS saw fit. With this plan as a guideline to marketing the brand in its first official launch, VOSHUS will finally have the opportunity to become the powerful brand it is meant to be. / text

Modeling and simulation of granular matter has important applications in both natural science and industry. One widely used method is the discrete element method (DEM). It can be used for simulating granular matter in the gaseous, liquid as well as solid regime whereas alternative methods are in general applicable to only one. Discrete element analysis of large systems is, however, limited by long computational time. A number of solutions to radically improve the computational efficiency of DEM simulations are developed and analysed. These include treating the material as a nonsmooth dynamical system and methods for reducing the computational effort for solving the complementarity problem that arise from implicit treatment of the contact laws. This allow for large time-step integration and ultimately more and faster simulation studies or analysis of more complex systems. Acceleration methods that can reduce the computational complexity and degrees of freedom have been invented. These solutions are investigated in numerical experiments, validated using experimental data and applied for design exploration of iron ore pelletising systems. / <p>This work has been generously supported by Algoryx Simulation, LKAB (dnr 223-</p><p>2442-09), Umeå University and VINNOVA (2014-01901).</p>