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Why are summers hotter than winters? Relate this to the Sun's position in the celestial sphereand the length of the days.
Capital Constraints
Limitations that businesses face due to the scarcity of financial resources for investment.
Defined Benefit Pension Plans
Retirement plans where an employer promises a specified pension payment upon retirement, based on the employee's earnings and years of service.
Funded Status
A measure of a pension plan's assets relative to its liabilities, indicating whether it has enough assets to cover its pension obligations.
Pension Discount Rate
The interest rate used to determine the present value of future pension liabilities.
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