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symbol for the element dubniumdubnium
, artificially produced radioactive chemical element; symbol Db; at. no. 105; mass number of most stable isotope 268; m.p., b.p., and sp. gr. unknown; valence +5.
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A unit of sound-level; a reading taken on the A-scale of a sound-level meter.


The unit in which the level, 4 of various acoustical quantities is expressed.


References in periodicals archive ?
If companies want to transform their existing employee pension funds into the new defined-benefit programs, the government will allow those funds to repay the government portion of pension premiums in stocks rather than in cash.
* Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans establishes standards for postemployment health care plans administered by state and local government defined-benefit pension plans.
Hybrids are defined-benefit plans in which employees' benefits are expressed in terms of current lump sum values, instead of as annuities after retirement.
Those with defined-benefit plans can calculate their benefits, while Americans with a 401 (k) "defined-contribution" retirement plan have a difficult time figuring out how to afford to retire at any time.
"Some employers seem to have concluded that the administrative hassles of sponsoring a pension plan are so large that the only way they can win is by not offering a defined-benefit plan at all," he said.
* Of the companies surveyed, 99% sponsored both types of plans, while only 16% sponsor cash-balance or hybrid defined-benefit plans.
* The financial reporting objective of a defined-benefit health and welfare plan has been clarified and is the same as the financial reporting objective of a defined-benefit pension plan; each type of plan provides a determinable benefit.
* The plan is easier and less costly to administer than a defined-benefit plan, which must meet many federal requirements.
Assuming the issue is the risk of accountability, if you say that not one dollar put into or earned by a pension plan - no matter how it's invested or how much it returns - will have an impact on future funding, employers will retreat from the defined-benefit plans.
Government values the security that workplace defined-benefit pension plans provide and wants them to continue so Nova Scotians can have peace of mind in their retirement years, said Finance and Treasury Board Minister Karen Casey.
The Financial Conduct Authority backs up these fears and the watchdog estimates only 47% of transfers out of defined-benefit pensions can be deemed suitable for the individual.
With just 13% of credit unions offering their employees defined-benefit plans, is a shift underway that could potentially open up the window for employers to increase participation?