Browsing by Author "Tripe, Peter"

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    Alpha decay and alpha elastic scattering by heavy nuclei
    (1993) Tripe, Peter; Perez, Sandro M
    A simple three parameter cluster model has previously been developed by Buck, Merchant and Perez to successfully describe alpha decay half lives for more than 400 nuclei. An important feature of this model is that it envisages preformed (preformation factor, P=1.0) alpha particles in the parent nuclei to be moving in orbits with a large value of a global quantum number, G. The discontinuity in decay half-lives at the N=l26 neutron shell closure is then naturally explained by an increase of G as the alpha particle is forced into a higher orbit by the shell closure. We consider alternative approaches to this model and extend it to consider different values of P, and different changes in G at shell closures. We find the original approach of Buck et al., a radius fit with ΔG=2, is still the most successful, but that a potential fit with ΔG=4 turns out to be competitive, lending support to the suggestion that the proton shell closure is also felt. We have also analysed low energy (24.7MeV) scattering of alpha particles from a number of heavy nuclei in an attempt to find a common set of potential parameters that adequately reproduces both the decay and scattering data. Although not completely successful in this attempt, we find that the potential parameters obtained in the decay calculations provide a good first guess at the scattering potential parameters. The above analysis constrains P to the range 0.01≤P≤0.1, with the value of P=1.0 not ruled out.
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    An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers
    (2014) Marszalek, Szymon; Strugnell, Dave; Tripe, Peter
    Nearly 20 years after inception, the Insurance Accounting project of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard 4 (IFRS 4) Exposure Draft represents a likely picture of the future of global insurance financial reporting and it is important that insurers begin to understand and prepare for the changes it will bring. This dissertation explores the key principles and likely impacts of the IFRS 4 Phase II standard, in its current proposed form, in the South African life insurance context. In particular, the proposed IFRS 4 Phase II approach to profit reporting is contrasted with the current Financial Soundness Valuation (FSV) approach for simple illustrative term and endowment insurance products. The results of this comparison form the basis for a discussion of the impacts which the new profit reporting standard will have on insurance contract liabilities and hence profit profiles over time, and an assessment of whether the changes embodied in the new standard better meet the objectives of insurance financial reporting and the needs of the users of financial statements. This dissertation focusses on key areas where there is a high degree of certainty in the exposure draft, and touches more lightly on those areas where change is still expected. The findings indicate that IFRS 4 will result in insurer financial reporting being more principles-based, better meeting the requirements of fundamental financial reporting characteristics and being more comparable with insurer financial reporting internationally. These findings support the conclusion that a move to IFRS 4 for insurer financial reporting in South African will be beneficial to users of financial statements in making economic decisions.