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Qualitative historical research often follows a story involving specific actors and other events occurring at the same time or takes account of the position of actors and events in time.In other words,qualitative historical research is usually ______.
Actuarial Gains and Losses
Gains or losses that arise from the adjustment of assumptions or the application of actuarial models differently over time in evaluating a company's pension liabilities.
Projected Benefit Obligation
Represents an estimate of the total amount to be paid to participants in a defined benefit pension plan, based on employees' service and salary history.
Prior Service Cost
The cost associated with retroactive benefits granted in a pension plan amendment, recognized over the service lives of affected employees.
Plan Assets
Assets that are specifically earmarked to pay pension benefits, typically held in a pension fund.
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