Required Minimum Distributions

Required minimum distributions (RMDs) are an important part of individual requirement accounts and defined-contribution retirement plans including 401(k), 403(b) and 457(b) plans. Such plans are intended to provide retirement income for the account owner and his or her spouse. They are not intended to pass untaxed wealth on to the next generation. RMDs do that by requiring that a portion of the balance in an account is distributed (and taxed) each year beginning by age 70½ (recently extended to age 72). This article examines the origins and extensions of RMDs, how they are calculated and how they work. It then assesses the recently enacted SECURE Act and the proposed updated Internal Revenue Service tables of the life-expectancy factors used to calculate the amount of the annual RMDs.

On Probability Characteristics for a Class of Queueing Models with Impatient Customers

In this paper, a class of queueing models with impatient customers is considered. It deals with the probability characteristics of an individual customer in a non-stationary Markovian queue with impatient customers, the stationary analogue of which was studied previously as a successful approximation of a more general non-Markov model. A new mathematical model of the process is considered that describes the behavior of an individual requirement in the queue of requirements. This can be applied both in the stationary and non-stationary cases. Based on the proposed model, a methodology has been developed for calculating the system characteristics both in the case of the existence of a stationary solution and in the case of the existence of a periodic solution for the corresponding forward Kolmogorov system. Some numerical examples are provided to illustrate the effect of input parameters on the probability characteristics of the system.

REQUIREMENTS ANALYSIS METHOD OF INFORMATION SECURITY MANAGEMENT SYSTEMS

The process of analyzing the requirements for information security management systems is considered. The obligation to comply with the requirements of the international standard ISO/IEC 27001 is shown. This provides confidence to stakeholders in the proper management of information security risks with an acceptable level. This is due to the internal and external circumstances of influencing the goal and achieving the expected results of organizations. In addition, the identification of stakeholders, their needs and expectations from the development of information security management systems are also considered. It is established that now the main focus is on taking into account the requirements for the process of developing these systems or to ensure information security in organizations. The transformation of the needs, expectations and related constraints of stakeholders into an appropriate systemic solution has been overlooked. These limitations have been overcome through the method of analyzing the requirements for information security management systems. Its use allows, based on the needs, expectations and related constraints of stakeholders, to identify relevant statements in established syntactic forms. There is need to check each of them for correctness of formulation and compliance with the characteristics of both the individual requirement and the set of requirements. For their systematization, establishment of relations the graphic notation SysML is applied. In view of this, the requirement is considered as a stereotype of a class with properties and constraints. Relationships are used to establish relationships between requirements. Their combination is represented by a diagram in the graphical notation SysML and, as a result, allows you to specify the requirements for information security management systems. In the prospects of further research, it is planned to develop its logical structure on the basis of the proposed method.

MENYELARASKAN ARAH PEMBANGUNAN PENDIDIKAN KHUSUS DI INDONESIA

This article is of the opinion that quality improvement of Special Education in Indonesia is slow due to ( a) perception of public and the Government assuming that education of students with special needs is less important, ( b) wrong perception about Special Education regarding special education is for handicapped children only,( c) incorrect orientation in the education management which gives priority to intellectuality aspect, ( d) management of Special Education by segregation , ( e) policy in the management of national education using approach of education production function or input-output analysis which is not executed consequently, ( f) management of education is executed in bureaucratic centralization ( g) education service paying less attention to individual requirement of students, and ( h) human resource in Special Education still has to be improved. After analyzing the existing conditions critically from various aspects, this article provides a set of recommendations, mostly concerning with policy at national and regional levels.

Applications of Dietary Reference Intakes in dietary assessment and planning

Dietary Reference Intakes (DRIs) are used for assessing and planning diets of individuals and groups. Assessing individual intakes is complicated by the fact that neither the individual's usual nutrient intake nor their individual requirement is known. However, the degree of confidence that intakes are adequate or excessive can be estimated. Assessing diets of groups requires information on the group's usual nutrient intake distribution, which can be obtained by statistically adjusting 1 d intake distributions to remove within-person variability. For most nutrients with an Estimated Average Requirement (EAR), the group prevalence of inadequate intakes can be approximated by the percent whose usual intakes are less than the EAR. However, the prevalence of inadequacy cannot be determined for nutrients with an Adequate Intake (AI). The goals of planning are a low risk (for individuals) or low prevalence (for groups) of inadequate or excessive nutrient intakes. For individuals, these goals are met by planning intakes that meet the Recommended Dietary Allowance (RDA) or AI, are below the Tolerable Upper Intake Level (UL), and fall within the Acceptable Macronutrient Distribution Ranges (AMDRs). For groups, planning involves estimating a "target" usual intake distribution with an acceptably low prevalence less than the EAR and greater than the UL, planning menus to achieve the target distribution, and assessing the results.Key words: nutrition assessment, dietary planning, nutrient adequacy.

CAFixD: A Case-Based Reasoning Fixture Design Method. Framework and Indexing Mechanisms

Fixtures accurately locate and secure a part during machining operations. Various computer-aided fixture design (CAFD) methods have been developed to reduce design costs associated with fixturing. One approach uses a case-based reasoning (CBR) method where relevant design experience is retrieved from a design library and adapted to provide a new design solution. Indexing design cases is a critical issue in CBR, and CBR systems can suffer from an inability to distinguish between cases if indexing is inadequate. This paper presents CAFixD, a CAFD methodology that adopts a rigorous approach to defining indexing attributes based upon axiomatic design functional requirement decomposition. A design requirement is decomposed in terms of functional requirements, physical solutions are retrieved and adapted for each individual requirement, and the design is then reconstituted to form a complete fixture design. This paper presents the CAFixD framework and operation, and discusses in detail the indexing mechanisms used.

CAFixD: A Case-Based Reasoning Fixture Design Method — Framework and Indexing Mechanisms

Fixtures accurately locate and secure a part during machining operations such that the part can be manufactured to design specifications. To reduce design costs associated with fixturing, various computer-aided fixture design (CAFD) methods have been developed through the years to assist the fixture designer. One approach is to use a case-based reasoning (CBR) method where relevant design experience is retrieved from a design library, and adapted to provide a new fixture design solution. Indexing design cases is a critical issue in any CBR approach, and CBR systems can suffer from an inability to distinguish between cases if indexing is inadequate. This paper presents a CAFD methodology, entitled CAFixD, that adopts a rigorous approach to defining indexing attributes in which axiomatic design functional requirement decomposition is adopted. Thus, a design requirement is decomposed in terms of functional requirements, physical solutions are retrieved and adapted for each individual requirement, and the design is then re-constituted to form a complete fixture design. Furthermore, adaptability is used as the basis by which designs are retrieved in place of the normal attribute similarity approach, which can sometimes return a case that is difficult or impossible to fix. This paper presents the CAFixD framework and operation, and discusses in detail the indexing mechanisms used.