Pension Plans-The Next Accounting Disaster?

Cuts to their pension plans are now being discussed.

缩减抚恤金的计划正在商议中。

The status helps determine details of their pension plans.

正式编制让员工能享有养老金待遇。

Examples of elephants are professionally managed entities1 like mutual2 funds, pension plans, banks and insurance companies.

这一类机构多是由专业人员管理的，比如，共同基金，养老金计划，银行以及保险公司。

Rising life expectancy, combined with the replacement of generous defined-benefit pension plans with less generous defined-contribution ones, means that even the better-off must work longer to have a comfortable retirement.

预期寿命的延长以及慷慨的固定养老金计划被不再慷慨的固定缴费养老金计划所替代，这些都意味着甚至有钱人也必须延长工作年限以获得舒适的退休生活。

The US is a country with developed social security system, especially in the fields of pension plans.

摘要美国是一个社会保障制度健全的国家，尤其在退休金计划上更是如此。

And, like pension plans, employers add money to them too.

并且，比如退休金计划，雇主也可以投资钱到里面去。

Effects of High Temperature Stress on the Source and Sink Organ of Winter Wheat During Filling Stage and Its Regulation

灌浆期高温胁迫对冬小麦叶源、库器官生理活性的影响及调控

Study on tectonic stress field and source faulting types in the Yangtze Gorges and its vicinity

长江三峡及邻区构造应力场和震源错动类型的研究

Analysis on the action of tectonic stress and the source of rock-burst

陶庄煤矿构造应力作用及冲击地压力源分析

The around-hole vicinity of joints is one of stress concentration source, and prone to leading to structural strength and fatigue failure.

然而，接头的紧固件孔边是结构应力集中最严重的地方之一，而应力集中又是导致结构强度降低和疲劳破坏的重要原因。

It is presented that earthquake source is a disturbance source, i. e. stress wave source before earthquake.

提出了孕震源是一扰动源，也就是震前应力波产生的波源。

Sharing-light-source radial layout is adopted in the integrated sphere LLL stress source. It can satisfy the testing request of new type LLL night vision device easily. It can provide the reliability test for four LLL night vision devices simultaneously.

积分球式微光应力源系统采用共光源辐射状布设，易满足新型号微光夜视仪的试验要求，可同时对四具微光夜视仪进行可靠性试验，便于四组实验结果比对。

This thesis mainly described the design principle and the implementation of electrical part of the low-light level stress source system. Firstly, This thesis mainly described the main structure of low-light level stress source system-integrating sphere.

本文主要分析介绍了微光应力源系统的电学部分的设计原理以及实现方案。首先，本文分析介绍微光应力源系统的主体结构&积分球。

The work stress source of knowledge worker includes six factors: word relationship, the unsure challenge in work, the lack of self diathesis, internal work character, occupation career development, organization culture.

知识型员工的工作压力来源包含：工作关系、工作中的不确定性、自身素质、内在的工作特征、职业生涯发展、组织文化六个因素。

Surgery is the main method for treatment of thyroid cancer clinically, and operation, a strong stress source, often results in the occurrence of psychological stress reaction, such as anxiety, in patients.

外科手术是临床治疗甲状腺癌主要方法，手术作为一种强烈的应激源，常导致患者产生以焦虑为代表的心理应激反应。

Low-light level night vision device testing equipment is used to detect stability of low-light level night vision device and performance indicators, and the low-light level stress source system provide night lighting environment.

微光夜视仪检测设备是一种用来检测微光夜视仪稳定性以及各项性能指标的设备，而微光应力源系统用来提供检测使用的夜间光照环境。

In organization side, it has marked correlativity between the company performance, company size, company process justice, stipend factor, evaluation factor and the factors of stress source.

在组织方面，企业绩效、企业规模、企业的程序公平、薪金挂钩因素、考核挂钩因素对压力来源有影响。

Coping style plays an essential regulatory role between stress source and mental health. Different coping styles will bring individual different stress sensation when facing the same extent of stress.

应对方式在应激源和心理健康之间起着不可忽视的调节作用，面对同种程度的压力，不同的应对方式会带给个体不同的压力感受。

Then, used Monte Carlo method simulated the light within the integrating sphere with MATLAB, it also texts the theoretical feasibility of designed low-light level stress source system.

之后，运用MATLAB软件，使用蒙特卡罗法模拟了积分球内光能的分布情况，检验了微光应力源系统设计的理论可行性。

The boys undergraduate stress source involve worry of obtaining employment, the degree of leaning intensity, amativeness matters, health condition etc.

男大学生的应激源包括对就业问题的担忧、恋爱情况、家庭经济状况、学习紧张程度、健康状况等方面。