In role-playing games (RPGs) in which a game master (GM) creates or operates the adventure, one of the GM's duties is to create game balance. For example, creating monsters or other adversaries whose abilities are far beyond those of the players is acceptable only if the players have a way to avoid them or do not themselves need to defeat them. According to books such as the Dungeon Master's Guide for Dungeons & Dragons, players involved in such an imbalanced game are likely to complain of unfairness, and because most of th ...

See also:

Game balance, Game balance - Role-playing games, Game balance - Multiplayer video games, Game balance - Fighting games, Game balance - Real-time strategy, Game balance - Action games, Game balance - Tabletop wargames, Game balance - Deliberate imbalance

Read more here: » Game balance: Encyclopedia II - Game balance - Role-playing games

The album was recorded at Planet Z studios in Hadley, Massachusetts with ZEUSS. It was mastered by Alan Douches at West West Side Music in Tenafly, New Jersey. The additional financial resources available to the band and the recruitment of drum virtuoso Jason Bittner brought a new richness to the band's attacking dual-guitar riffs and bottom-heavy rhythm section. ...

See also:

The Art of Balance, The Art of Balance - Musical Style, The Art of Balance - Production and marketing, The Art of Balance - Songs, The Art of Balance - Tracks, The Art of Balance - Personnel

Read more here: » The Art of Balance: Encyclopedia II - The Art of Balance - Production and marketing

Balance shafts are most common in inline four cylinder (straight-4) engines which, due to the asymmetry of their design, have an inherent second order vibration (vibrating at twice the engine RPM) which, contrary to popular belief, cannot be eliminated no matter how well the internal components are balanced. This vibration is generated because the movement of the connecting rods in an inline engine is not symmetrical throughout the crankshaft rotation; thus during a given period of crankshaft rotation, the descending pistons and ascending pi ...

See also:

Balance shaft, Balance shaft - Four cylinder applications, Balance shaft - Six cylinder applications, Balance shaft - Production implementations

Read more here: » Balance shaft: Encyclopedia II - Balance shaft - Four cylinder applications

In 1997 Kurtzman found that 64% of companies questioned were measuring performance from a number of perspectives in a similar way to the balanced scorecard. It is difficult to interpret the impressive survey based adoption statistics for the Balanced Scorecard, however, without being clear on how the term was both defined and understood by those participating in the survey. In practice, it appears, there are wide variations in understanding between organisations. In 2002, Cobbold and Lawrie developed a classification of Balanced Score ...

See also:

Balanced scorecard, Balanced scorecard - A comprehensive view of business performance, Balanced scorecard - Purpose of the balanced scorecard, Balanced scorecard - Adoption results survey

Read more here: » Balanced scorecard: Encyclopedia II - Balanced scorecard - Adoption results survey

If the balance of trade is positive, then an economy exported more than it had imported. This may appear to be a good thing but may not always be so. An example of an economy in which a positive balance of payments is generally regarded as a bad thing is Japan in the 1990s. Because Japan had a consistently positive balance of payments, it had more currency than it could effectively invest, and it was reluctant to also offer full access to its own markets. This led to huge Japanese overseas purchases of items such as real estate, which were o ...

See also:

Balance of trade, Balance of trade - Economic impact of balance of trade, Balance of trade - Popular myths about trade deficits, Balance of trade - Debate about the United States trade deficit, Balance of trade - Physical trade balance

Read more here: » Balance of trade: Encyclopedia II - Balance of trade - Economic impact of balance of trade

Unlike the constitutions of most states, the United States Constitution does not actually require the United States Congress to pass a "balanced" budget, one in which the projected income to the government through taxes, fees, fines, and other revenues equals the amount proposed to be spent. This has led to "deficit spending" and the creation of a national debt. Except for a short period during the presidency of Andrew Jackson, since its inception the United States Government ha ...

See also:

Balanced Budget Amendment, Balanced Budget Amendment - Deficit spending versus balancing the budget, Balanced Budget Amendment - Criticism, Balanced Budget Amendment - Keynesians and deficit spending, Balanced Budget Amendment - Support over the years, Balanced Budget Amendment - Nixon and Carter, Balanced Budget Amendment - Reagan versus Congress, Balanced Budget Amendment - Gramm-Rudman-Hollings Act, Balanced Budget Amendment - Read my lips…, Balanced Budget Amendment - Clinton and a budget surplus, Balanced Budget Amendment - George W. Bush

Read more here: » Balanced Budget Amendment: Encyclopedia II - Balanced Budget Amendment - Deficit spending versus balancing the budget

In reality, reactors are often non-ideal, in which combinations of the reactor models above are used to describe the system. Not only chemical reaction rates, but also mass transfer rates may be important in the mathematical description of a system, especially in heterogeneous systems. As the chemical reaction rate depends on temperature it is often necessary to make both an energy balance (often a heat balance rather than a full fledged energy balance) as well as mass balances to fully describe the system. A different reactor models ...

See also:

Mass balance, Mass balance - Introduction, Mass balance - Differential mass balances, Mass balance - Ideal Batch reactor, Mass balance - Ideal tank reactor/Continuously stirred tank reactor, Mass balance - Ideal Plug Flow Reactor PFR, Mass balance - More complex problems

Read more here: » Mass balance: Encyclopedia II - Mass balance - More complex problems

If the balance of trade is positive, then an economy exported more than it had imported. This may appear to be a good thing but may not always be so. An example of an economy in which a positive balance of payments is generally regarded as a bad thing is Japan in the 1990s. Because Japan had a consistently positive balance of payments, it had more currency than it could effectively invest, and it was reluctant to also offer full access to its own markets. This led to huge Japanese overseas purchases of items such as real estate, which were o ...

See also:

Balance of trade, Balance of trade - Economic Impact of Balance of Trade, Balance of trade - Popular myths about trade deficits, Balance of trade - Debate about the American trade deficit, Balance of trade - Physical trade balance

Read more here: » Balance of trade: Encyclopedia II - Balance of trade - Economic Impact of Balance of Trade

Assets Current assets Cash Marketable securities Accounts receivable Net inventory Other current assets Total current assets Fixed assets (or property, plant, and equipment - PP&E) Property Plant & equipment Gross PP&E (Accumulated depreciation) Net PP& ...

See also:

Balance sheet, Balance sheet - Formulas, Balance sheet - Typical format, Balance sheet - Equity valuation

Read more here: » Balance sheet: Encyclopedia II - Balance sheet - Typical format

The scorecard seeks to measure a business from the following perspectives: Financial perspective - measures reflecting financial performance, for example number of debtors, cash flow or return on investment. The financial performance of an organization is fundamental to its success. Even non-profit organizations must make the books balance. Financial figures suffer from two major drawbacks: They are historical. Whilst they tell us what has happened to the organization they may not tell us what is currently ...

See also:

Balanced scorecard, Balanced scorecard - A comprehensive view of business performance, Balanced scorecard - Purpose of the balanced scorecard, Balanced scorecard - Adoption results survey

Read more here: » Balanced scorecard: Encyclopedia II - Balanced scorecard - A comprehensive view of business performance

In 1993, the Third Circuit decided in Goldman v. First National Bank of Boston that the terminated worker did not demonstrate that the adoption of the cash balance plan violated age discrimination rules. In 2000, the Eleventh Circuit in Lyons v. Georgia Pacific and the Second Circuit in Esden v. Bank of Boston decided that the employer violated rules for calculating lump sums, and a district court in Eaton vs. Onan Corp. decided that adopting the cash balance plan did not violate age discrimination rules. In early 2003, ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Lump Sum calculation cases

As a political issue, the deficit, national debt, and the proposed Balanced Budget Amendment have ebbed and flowed in levels of discussion and the proposed amendment has varied greatly in level of support. The modern discussion of the issue seems to have been started by the Republican Party in response to the "guns and butter" policies of President Lyndon B. Johnson, who simultaneously announced his desires for "Great Society" social programs while prosecuting the Vietnam War. Johnson also pushed for Congressional enactment of a surtax as we ...

See also:

Balanced Budget Amendment, Balanced Budget Amendment - Deficit spending versus balancing the budget, Balanced Budget Amendment - Criticism, Balanced Budget Amendment - Keynesians and deficit spending, Balanced Budget Amendment - Support over the years, Balanced Budget Amendment - Nixon and Carter, Balanced Budget Amendment - Reagan versus Congress, Balanced Budget Amendment - Gramm-Rudman-Hollings Act, Balanced Budget Amendment - Read my lips…, Balanced Budget Amendment - Clinton and a budget surplus, Balanced Budget Amendment - George W. Bush

Read more here: » Balanced Budget Amendment: Encyclopedia II - Balanced Budget Amendment - Support over the years

The ubiquitous 401(k) plan is an example of a defined contribution plan because the Internal Revenue Code §414(i) states [t]hat the term defined contribution plan means any plan that provides retirement benefits to a worker based solely on the amount contributed to the (worker’s individual) account and any (investment) income, gains net of any expenses and losses. Under the definition of accrued benefit under Code §411(a)(7)(ii) in the case of a plan that is not a defined benefit plan, [the term accrued benefit] means the balance ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Types of pensions

Some cash balance plans communicate to workers that these “actuarial present values” are “hypothetical accounts” because upon termination of service, the employer will give the former worker the option to take “all his money” from the pension plan out. In reality, if both the worker and employer agree, even in a normal defined benefit plan a former worker may take away “all his money” from the pension plan. There are no legal differences in this “portability” aspect between a traditional ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Design of Plans

Age discrimination is not the US pension law's highly compensated employee nondiscrimination which requires that any plan which covers both highly compensated employees and non-highly compensated employees. Proponents of cash balance plans advocate that these plans do not violate the age discrimination statutes applicable to defined benefit pension plans. The statutes forbid – in virtually the same words – any plan from reducing “the rate of benefit accrua ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - The Age Discrimination cases

Because of the troublesome age discrimination suits and misunderstanding and frustration by older workers covered by such plans. Congress, notably Senator Charles Grassley of Iowa Republican has a proposal to statutorily fix the problem. It involves outlawing "wearaway". As of this writing, bills from both Houses have been passed and the legislation needs to go to conference committee. There is a provision in the House of Representative's version of the bill to allow use of a higher interest rate for calculation of lump sums which may ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Congressional Developments

Microeconomists do not believe that trade deficits are inherently good or bad. They do believe that trade deficits are generally harmful when countries engage in currency controls such as fixed or pegged exchange rates. They argue that fixed exchange rates do not allow the market to naturally correct any current account “problems”. Milton Friedman believes that much of the fears of trade deficits are unfair criticisms in an attempt to push macroeconomic policies favorable to export industries. He states that these deficits are not ...

See also:

Balance of trade, Balance of trade - Economic impact of balance of trade, Balance of trade - Popular myths about trade deficits, Balance of trade - Debate about the United States trade deficit, Balance of trade - Physical trade balance

Read more here: » Balance of trade: Encyclopedia II - Balance of trade - Popular myths about trade deficits

Some cash balance plans communicate to workers that these “actuarial present values” are “hypothetical accounts” because upon termination of service, the employer will give the former worker the option to take “all his money” from the pension plan out. In reality, if both the worker and employer agree, even in a normal defined benefit plan a former worker may take away “all his money” from the pension plan. There are no legal differences in this “portability” aspect between a traditional ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments, Cash balance plan - See Also

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Design of Plans

Proponents of cash balance plans advocate that these plans do not violate the age discrimination statutes applicable to defined benefit pension plans. The statutes forbid – in virtually the same words – any plan from reducing “the rate of benefit accrual” for any worker on account “of the attainment of any age.” Although the Code defines the “accrued benefit” for any worker covered by defined benefit plans as “expressed in the form of an annual benefit commencing at normal retirement age” and defines “normal reti ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments, Cash balance plan - See Also

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - The Age Discrimination cases

In 1993, the Third Circuit decided in Goldman v. First National Bank of Boston that the terminated worker did not demonstrate that the adoption of the cash balance plan violated age discrimination rules. In 2000, the Eleventh Circuit in Lyons v. Georgia Pacific and the Second Circuit in Esden v. Bank of Boston decided that the employer violated rules for calculating lump sums, and a district court in Eaton vs. Onan Corp. decided that adopting the cash balance plan did not violate age discrimination rules. In early 2003, ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments, Cash balance plan - See Also

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Lump Sum calculation cases

The ubiquitous 401(k) plan is an example of a defined contribution plan because the Internal Revenue Code §414(i) states [t]hat the term defined contribution plan means any plan that provides retirement benefits to a worker based solely on the amount contributed to the (worker’s individual) account and any (investment) income, gains net of any expenses and losses. Under the definition of accrued benefit under Code §411(a)(7)(ii) in the case of a plan that is not a defined benefit plan, [the term accrued benefit] means the balance ...

See also:

Cash balance plan, Cash balance plan - Types of pensions, Cash balance plan - Design of Plans, Cash balance plan - Lump Sum calculation cases, Cash balance plan - The Age Discrimination cases, Cash balance plan - Congressional Developments, Cash balance plan - See Also

Read more here: » Cash balance plan: Encyclopedia II - Cash balance plan - Types of pensions

AURA BALANCING - technique for clearing, smoothing or harmonizing the auric field around a person's head/body. (NAD)

(See also: AURA BALANCING, Wiccan Pagan, Paganism, Pagan Dictionary)