Judul: Pendanaan Program Pensiun Manfaat Pasti dengan Metode Spreading Gains and Losses dan Modified Spreading Gains and Losse
Abstrak: Defined benefit pension plan is a pension plan that the benefit is decided at the beginning, while the amount of contributions fluctuate and depend on actuarial calculations. This report aims to explain the funding of defined benefit pension plan using spreading gains and losses method and modified spreading gains and losses method. The distinction between the interest rate of return on investment assumption with the actual rate of return in the spreading gains and losses method would affect the funding of defined benefit pension plans in the long term. In contrast, the distinction in modified spreading gains and losses method will not affect the long-term funding. Illustrations on this report are given using three cases, when the interest rate of return on investment assumption is less than the actual rate of return, when the assumed interest rate is the same as that of the actual situation, and when the assumed interest rate is greater than that of the actual situation. When the underfunding occurs, the contribution to be paid by participants of the defined benefit pansion plans will be greater than that of during the overfunding.
Keyword: pension funds, methods of gains and losses, interest rate, defined benefit pension, Bogor Agricultural University (IPB)

Judul: Penentuan Periode Optimal Spreading Gains and Losses dengan Meminimumkan Ragam Kontribusi Jangka Panjang
Abstrak: The purpose of this paper is to determine optimal periods of spreading gains and losses on defined benefit pension funding plan. The principle of spreading gains and losses method is by spreading gains and losses to some periods. The optimal period is determined by minimizing the variance of long-term contribution. This paper assumes that losses are caused by the difference of actuarial rate and actual rate of investment return. The illustration of this paper uses three cases which standard deviations of actual rate of investment return are 0.0025, 0.1, and 0.25. The optimal period for three cases are acquired 12 years, 11 years, and 8 years, and standard deviation of long-term contribution for three cases are acquired 0.011, 0.469, and 1.355. It is concluded that the variance of actual rate of investment return and the variance of long-term contribution are comparable but the variance of actual rate of investment return and the optimal period of spreading losses are inversely proportional
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Judul: Mitochondrial DNA Gene Organization and Phylogenetic Relationship of Naja siamensis
Abstrak: Naja siamensis is one of Asiatic cobra in the Family of Elapidae, known as a cryptic snake. It has many morphological variations that lead to misidentification. Misidentification can cause the wrong concept in developing antivenom types due to high snakebite cases occur in Thailand. Thus, an accurate species identification using a molecular approach is crucially required. Mitochondrial DNA has been used widely in snake molecular studies. These studies were aimed to determine the arrangement of the N. siamensis partial mitochondrial genes using reptile-oriented primers and to reveal the phylogenetic relationship among other species of Asian cobra. DNA extraction was carried out based on the standard DNA salting-out protocol and was conducted by bioinformatics analysis using BLASTn and MEGA 6 software. Gene annotation was performed against N. kaouthia complete genome. A total of 3121 bp of N. siamensis mtDNA genes were sequenced consisting of partial of six regions: 16S rRNA, ND1, tRNA-Ile, CRII region, tRNA-Leu, tRNA-Gln, and COI genes. The mtDNA gene organization of N. siamensis was predicted to has a similar pattern with the common Elapidae mtDNA gene organization. This study showed that there is a monophyletic form in Naja genus and N. kaouthia is the closest species with N. siamensis based on partial 16S rRNA and ND1 gene.
Keyword: 16S rRNA, Elapidae, ND1, phylogenetic relationship