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Although the treatment of investment expenses and taxes is speci c to the vehicle and investor situation, the calculation of returns for mutual funds forms a case study for calculating returns that include the effects of fees and taxes. Mutual funds are vehicles for commingled investment that are marketed to the retail investor. Mutual funds and other similar products require performance calculations that re ect the impact of unitized valuations, dividend distributions, loads and other sales charges, expenses and expense subsidies, and taxes. This section illustrates the calculation of returns adjusted for each of these factors. In the United States, the SEC has speci ed the calculation and reporting requirements for advertised mutual fund performance. The assumptions embedded in these return calculations are explored in this section to guide interpretation of these returns and modi cation of the formulas to meet the needs of a particular investor. There are several kinds of mutual funds; here we address return measurement for the most common type, open-end investment companies. An open-end mutual fund sells shares to investors and stands ready to redeem those shares at the fund s current market value per share. The principles of mutual fund performance can be used to calculate performance on many kinds of unitized products with mutual-fund like characteristics.

The framework should be mature and stable. The framework should have a large installed base of existing users to draw upon in order to staff our development needs. From a managerial and developers standpoint, we would like for the framework to be easy to grasp for new developers making the transition from other development groups. Easy to grasp translates into a reduced learning curve and keeping management happy by reducing startup costs.

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Enables multiple task execution. On occasion (perhaps more often than we realize), it can enable some programs (also referred to as processes or jobs) to run in the background where they likely require

A JAXM-based service can interoperate with any SOAP 1.1 provider and its messages with attachments. In an interoperability scenario, the documents exchanged between the JAXM service and the SOAP 1.1-compliant provider have to adopt and agree upon a common message structure, communication protocol, and other supported mechanisms like security, reliability, and so on. In a JAXM provider-based communication model, this is achieved by Messaging profiles. In a SOAP-based communication model without using a JAXM provider, it is important that the SOAP sender and receiver must communicate using a common message structure and protocol bindings.

The elevation is also very relevant technical information, and a manufacturer data sheet is usually available to provide the relative sensitivity with altitude A rule of thumb is that for every 300 m above sea level, the net power should be derated 3% However, a combination of altitude and inlet temperature must be used to determine output power [23] Since exhaust gases are usually ducted for either heat recovery or for use as a drying furnace, it is important to calculate the decay in power and ef ciency, as this backpressure affects microturbine performance Losses as a function of the duct diameter, duct length, number of bends in the duct, and type of material that determines the roughness and friction factors must be accounted for as the total head loss and must be limited to the level speci ed by the microturbine manufacturer 9.

dA,B 1:573 While the above examples only compared observations A and B, Table 3.7 compares the distances over all observations in Table 3.6 based on the distance measures outlined in this section. Each distance measure calculates different values, and in some cases yields different results. For example, the fth highest euclidean distance is between C and D, yet the fth highest Manhattan distance is between D and E.