For defined contribution plans, expenses are recognised in the period in which the contribution is payable. For defined benefit plans, the defined benefit liability is recognised as the net total of the present value obligations under the plans minus the fair value of plan assets at the reporting...
The data clearly show the extra binding energy due to the contribution of the shell structure for all three elements in this mass region of N = 82. The liquid-drop binding energy BLD has the form(3)BLD=bvolA−bsurfA2/3−12bsym(N−Z)2A−35Z2e2Rc−{0e–e nucleibpairA−1...