The Pension Tangle: Achieving Greater Uniformity of Pension Legislation and Regulation in Canada

Canada’s maze of differing pension regulations by province and territory discourages the creation of national, single-employer pension plans. Four options for reform – and greater harmonization – should be on the table.Pension Papers, single-employer pension plans, employer-sponsored pension plans, pension legislation

Investigation of stress-concentration factors in tensile strips

A photoelastic and a numerical investigation has been carried out to determine the stress-concentration factors at the edge of a central circular hole in a tensile strip for different ratios of hole diameter to width of the strip. The photoelastic data and the numerical results indicate that the stress-concentration factor at the minimum cross-sectional area tends to a value of two if the ratio of the hole diameter to the strip-width approaches a value of one

LBNP reduces cerebral perfusion but does not impact executive function

A growing body of literature has demonstrated that a single bout of aerobic exercise and/or hypercapnic manipulations increase cerebral blood flow (CBF) and are linked to a transient (i.e.,min) post-intervention executive function (EF) benefit. However, there are no direct studies examining whether a transient decrease in CBF elicits a post-intervention EF decrement. Accordingly, my thesis employed 10-min single bout manipulations of -30 mmHg and -50 mmHg lower-body negative pressure (LBNP) to determine whether a transient reduction in CBF impacts EF. LBNP was applied as it renders sub-atmospheric pressure to the lower limbs and redistributes blood from the upper to lower compartments of the body. Results demonstrated that a reduction in CBF at both LBNP magnitudes; however, this did not result in a post-intervention EF decrement. Accordingly my thesis demonstrates that an acute reduction in CBF does not negatively influence EF

Распределение валентной электронной плотности в системе цирконий-водород c вакансией

The first-principle calculations of valence electron distribution in the zirconium-hydrogen system with vacancy have been carried out. The formation of the hydrogen-vacancy subsystems in the Zr-H leads to strongly anisotropic redistribution of the metal charge density. It is shown that the location of hydrogen in the interstitial near the vacancy is characterized by strong chemical binding of hydrogen with zirconium

Supporting learners’ experiment design

Inquiry learning is an educational approach in which learners actively construct knowledge and in which performing investigations and conducting experiments is central. To support learners in designing informative experiments we created a scaffold, the Experiment Design Tool (EDT), that provided learners with a step-by-step structure to select variables and to assign values to these variables, together with offering built-in heuristics for experiment design. To further structure the students’ approach, the EDT was offered within a set of detailed research questions which again were grouped under a set of broader research questions. Learning results for learners who worked with the EDT were compared to results for learners in two control conditions. In the first control condition, learners received only the detailed research questions and not the EDT; in the second control condition, learners received only the limited set of general research questions. In all conditions, learners conducted their experiments in an online learning environment about the physics topic of Archimedes’ principle. Conceptual knowledge was measured before and after the intervention using parallel forms of a knowledge test. Overall results showed significant learning gains in all three conditions, but no significant differences between conditions. However, learners who started with low prior knowledge showed a significantly higher learning gain in the EDT condition than in the two control conditions. This result indicates that the effect of providing learners with scaffolds does not follow a “one-size-fits-all” principle, but may depend on specific learner characteristics, such as prior knowledge

Разработка медиаплана для продвижения продукции предприятия молочной отрасли

Объектом исследования является ООО "Деревенское молочко" Цель работы – создание медиаплана продвижения молочной продукции. В процессе исследования проводились исследование и анализ потенциальных конкурентов, исследование и анализ медиасредств. В результате исследования была разработана рекламная компания для продвижения сыров и йогуртов питьевых. Степень внедрения: составлены План и Программа рекламной кампании, рассчитан бюджет, проведена оценка эффективности. В будущем планируется проведение рекламной кампании на территории Томской области.The object of the study is LLC "Rustic Milk" The goal of the work is to create a media plan for the promotion of dairy products. In the process of research, research and analysis of potential competitors, research and analysis of media resources were conducted. Because of the research, an advertising company was developed to promote the cheese and yoghurt drink. Degree of implementation: the Program of the advertising campaign have been drawn up. In the future, an advertising campaign is planned in the Tomsk region

ОБРАБОТКА ДАННЫХ ДЛЯ СОСТАВЛЕНИЯ ТЕХНОЛОГИЧЕСКОГО БАЛАНСА

Теоретично доведено, що для отримання несуперечливих результатів обчислення виходу продукту необхідно використовувати кореляційні функції, які входять до обчислювальної формули.Теоретично доведено, що для отримання несуперечливих результатів обчислення виходу продукту необхідно використовувати кореляційні функції, які входять до обчислювальної формули

Bir kır eğlentisi

Reşat Nuri'nin Yarasa takma adıyla Kelebek'te tefrika edilen Bir Kır Eğlentisi adlı romanıTelif hakları nedeniyle romanın tam metni verilememiştir

Финансовая диагностика предприятия (на примере ООО «СИБНИРПРОЕКТ»)

Объектом исследования является – финансовая диагностика предприятия ООО « СИБМИРПРОЕКТ». Исследования базируются на публикациях периодической печати и сети Интернет, законодательных актах Российской федерации, финансовые отчеты ООО «СИБМИРПРОЕКТ» за период с 2014 г. по 2015 г. Цель работы - провести анализ финансового состояния ООО «СИБМИРПРОЕКТ» В процессе исследования рассматривалась значимость и сущность анализа финансового состояния, его виды, классификация методов и приемов анализа, а также система показателей, которые характеризуют финансовое состояние предприятия. К таким показателям относится: показатели оценки имущественного положения, оценка ликвидности и платежеспособности, оценка финансовой устойчивости и деловой активности, а также рентабельности. Также была рассмотрена характеристика предприятия, вид деятельности, организационно-правовая форма, организационная структура, а также на основе бухгалтерской отчетности предприятия проведена оценка ее деятельности, рассчитаны показатели ликвидности, платежеспособности, финансовой устойчивости, расчеты динамики и структуры. В результате исследования предложен план по оздоровлению финансово-экономического состояния ООО «Сибмипроект» с целью повышения эффективности хозяйственной деятельности исследуемого предприятия. Область применения: разработанный план оздоровления финансово- экономического состояния может быть использован на предприятиях, основными видами деятельности которых являются предоставление услуг по монтажу, ремонту, техническому обслуживанию и перемотке электродвигателей, генераторов и трансформаторов. Экономическая эффективность/значимость работы заключается в том, что сформулированное направление позволит исследуемому предприятию преодолеть кризисное состояние и наращивать производственные мощиThe object of this study is - financial diagnostics of the enterprise "SIBMIRPROEKT" LLC. Research based on the publications of the periodical press and the Internet, the legislative acts of the Russian Federation, financial statements of "SIBMIRPROEKT" for the period from 2014 to 2015 The purpose of work - to analyze the financial condition of LLC "SIBMIRPROEKT" The study examined the importance and essence of financial analysis, its types, classification methods and analysis techniques, as well as a system of indicators that characterize the financial condition of the enterprise. These indicators include: Performance evaluation of property, assessment of liquidity and solvency assessment of financial stability and economic activity, as well as profitability. Also characteristic of the enterprise has been considered, type of activity, legal form, organizational structure, as well as on the basis of financial statements of the enterprise assessed its operations, liquidity ratios calculated solvency, financial stability, the calculations of the dynamics and structure. The study proposed a plan for the improvement of financial and economic state of "Sibmiproekt" to improve the efficiency of economic activities of the investigated companies. Scope: designed the plan of improvement of financial and economic state can be used in enterprises, the main activities of which are the provision of services in mounting, repairing, servicing and rewinding electric motors, generators and transformers. Cost-effectiveness / value of the work lies in the fact that the above direction will allow the study enterprises to overcome the crisis and to increase power productio