In this formula, m is the order of the modulator, and K is the oversampling ratio during the conversion.

在这个公式中，M是调节器阶数，K是转换过程中的过采样速率。

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The rationality of the conversion coefficient (K) formula affects the analytical quality of uranium content of the ore from underground mining and the sorting quality.

换算系数(K)的公式是否合理，直接影响出窿矿石铀含量的分析质量和矿石的分选质量。

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For starters, the majority of defined-contribution plans haven't added the Roth 401(k) in-plan conversion option since it was created by a federal law nearly two years ago.

WSJ: Family Value: Is It Time to Convert

The Roth 401(k) in-plan conversion has other limitations.

FORBES: Roth Conversions In 401(k)s For Real In 2010

Reasons you might want to keep your retirement nest egg in your 401(k) by doing an in-plan conversion include access to lower-fee institutional class funds, and for better creditor protection.

FORBES: Roth Conversions In 401(k)s For Real In 2010