Dissertations / Theses on the topic 'Pensions'
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Chernyavska, Olena, Edison Vizuete, and Olena Gorbunova. "Pensions: governmental obligations or individual choices." Thesis, Полтава : ПУЕТ, 2014. http://dspace.puet.edu.ua/handle/123456789/2732.
Full textChernyavska, Olena, Edison Vizuete, and Olena Gorbunova. "The future and realities of pensions in the Western world." Thesis, Полтава: ПУЕТ, 2013. http://dspace.puet.edu.ua/handle/123456789/2680.
Full textVidler, Sacha. "Pension reform: an analysis of the economic foundations of private pensions." Thesis, The University of Sydney, 2003. http://hdl.handle.net/2123/577.
Full textVidler, Sacha. "Pension reform an analysis of the economic foundations of private pensions /." University of Sydney. Political Economy, 2003. http://hdl.handle.net/2123/577.
Full textOtero, Correa A. F. "Pensions, work and informality : a multi-tier contributory pension system." Thesis, University College London (University of London), 2015. http://discovery.ucl.ac.uk/1462658/.
Full textPrice, Debora. "Pensions and partnerships." Thesis, University of Surrey, 2005. http://epubs.surrey.ac.uk/798038/.
Full textPeggs, Kay. "Women and pensions." Thesis, University of Surrey, 1995. http://epubs.surrey.ac.uk/771371/.
Full textChávez, Montoya María Susan. "La determinación de las pensiones de alimentos y los sistemas orientadores de cálculo." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1370.
Full textMbedzi, Ndivhuhweni Innocent. "A legal analysis on the distribution and payment of the special pensions under the Special Pensions Act, 69 of 1969." Thesis, University of Limpopo, 2013. http://hdl.handle.net/10386/1183.
Full textThe South African government has paid compensation in a form of special pension to individuals who have been exposed to certain types of hardship and suffering caused by the governments or their predecessors. This compensation is described as ‘the appreciation or sense of guilty of society towards those people on whom the government has rightfully or wrongfully and at any rate disproportionally inflicted damage’. Government have been prepared to pay compensation to the following persons: former enemies, victims of war, victims of harmful compulsory vaccination measures, persons who had sacrificed their jobs and education in the process of overturning oppressive governments establishing democratic government; and persons whose basic human rights had been violated by governments or their predecessors. These persons have sacrificed their lives either in exile or within South Africa fighting for South Africa to be democratic. These persons must prove that they served their respective political organisations for a period of five years or above or they were banished or restricted in certain area or imprisoned or sentenced.
Cozort, Larry A. "The effect of accrued pension benefit preservation on worker mobility in muliemployer plans." Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54746.
Full textPh. D.
Žamac, Jovan. "Education, pensions, and demography /." Uppsala : Department of Economics, Uppsala University, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7433.
Full textTang, Liyan. "Financial accountability of listed Chinese state-owned enterprises' unfunded pensions : including unreported pension obligations." Thesis, Imperial College London, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.503805.
Full textLang, Joel B. "The defined benefit pension plan System : financial problems and policy responses /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FLang.pdf.
Full textAl-Taweel, AbdulRahman M. "Corporate Governance and Employee Pensions." Thesis, University of Colorado at Boulder, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3635773.
Full textUsing a large panel data set, this paper studies the relationship between corporate governance and defined benefit plan management in the United States. I show that poorly governed firms, proxied by log of median director ownership and five other governance variables, are more likely to sponsor defined benefits (DB) plans. Using a Heckman selection model I show that these poorly governed firms have more pension assets and more pension liabilities both on aggregate and on a per employee basis, and they fund their defined benefit plans better. Poorly governed firms also tend to assume higher rates of return on their pension assets, as well as higher discount rates on their future pension obligations. Poorly governed firms are also more likely to sponsor DB plans that are funded better than the median plan. These firms tend to operate in union-intense industries and usually in more concentrated markets. Better governed firms, in turn, have more growth in their pension assets and liabilities as a result of path dependencies. I further examine CEO characteristics related to these firms and find that firms are more likely to sponsor defined benefit plans when their CEO salaries are higher and the CEO total compensation is higher. The data also shows that lower CEO ownership in the firm increases the likelihood of sponsoring a defined benefit pension plan, in line with previous literature (Pagano and Volpin (2005)) showing CEOs with lower ownership and rights on cash flows direct more cash towards employees. This evidence is in line with Bertrand and Mullainathan's (2003) Quiet Life argument, and shows that entrenched CEOs value non-pecuniary benefits as theorized by Jensen and Meckling (1976) and supported empirically by Cronqvist et al (2009).
Thakoor, Jeevendranath. "Pensions reforms, redistribution and welfare." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1153/.
Full textAnjos, Gustavo Saraiva dos. "Pensions accounting and value relevance." Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9588.
Full textThe importance of this research is related with the value of the value relevance literature and its contribution to accounting setters. It is indeed emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of this study is to provide a literature review regarding post-retirement benefits with focus in defined benefit plans, taking into consideration the way to account for that and its relation with equity value and also the value relevance from an investor perspective within benefit plans accounting. As conclusion, we identified in previous literature that the full recognition of actuarial gains and losses in equity is more value relevant to the investor, wich is according the last amendment of IAS 19, and its main proposition is the elimination of the corridor approach.
Lin, Hung-Yang. "Pensions in the Chinese community." Thesis, University of York, 2010. http://etheses.whiterose.ac.uk/1019/.
Full textLau, Cheung-yun Lily. "Mandatory provident fund as a replacement for civil service pension in Hong Kong." Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2218871X.
Full textCarlsson, Evert. "After work - investing for retirement /." Göteborg : Department of Economics, School of Economics and Commercial Law [Nationalekonomiska institutionen], Göteborgs universitet, 2008. http://hdl.handle.net/2077/9574.
Full textBrand, Hugo. "Die voorbereiding tot aftreebeplanning binne plaaslike owerhede." Thesis, Cape Technikon, 1999. http://hdl.handle.net/20.500.11838/2083.
Full textAlthough retirement planning is well known in most South African organizations it is an aspect that enjoys a low priority in the majority of organisations resulting in weak and insufficient retirement planning. The aforementioned together with a lack of sufficient retirement planning preparation within local authorities often leads to the formation of an incorrect perception when individuals retire. Aspects affecting retirement planning include the continued high inflation rate, affirmative action, political and economic uncertainty, the population explosion, unemployment and rationalization. It is therefore imperative that officials receive the necessary training and leadership for the expected success of retirement. An important shortcoming exists in this unique field to school and prepare officials and the importance of establishing an independent future after an active career becomes essential. The focus point for this investigation was to determine to what degree retirement planning is operational in local authorities. Secondly, the degree to which available information in connection with retirement planning is used to prepare officials effectively for the process was determined. Subsequently problems experienced with the application and implementation of a retirement plan for officials as well as obstacles that could hinder the process of successful timeous retirement planning was also looked at.
Hübner, Ondřej. "Stáří financované dávkami z důchodových pilířů." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264146.
Full textFehns, Gundula. "Versicherungsrechtliche Fragen zum Pensions-Sicherungs-Verein /." Karlsruhe : VVW, 1995. http://www.gbv.de/dms/spk/sbb/recht/toc/272747947.pdf.
Full textSamwick, Andrew. "Pensions, saving, and retirement under uncertainty." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12707.
Full textTitle as it appears in the June 1993 MIT Graduate List: Pensions, retirement, and saving under uncertainty.
Includes bibliographical references.
by Andrew Alan Samwick.
Ph.D.
Rauh, Joshua David 1974. "Pensions, corporate finance, and public policy." Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/29426.
Full textIncludes bibliographical references.
This dissertation consists of three papers that explore the links between corporate finance and corporate pension policy. The first chapter exploits the funding rules for defined benefit pension plans in order to identify the dependence of corporate investment on internal financial resources. Capital expenditures decline with mandatory pension contributions, even when allowing for very generalized correlations between the pension funding status itself and the firm's unobserved investment opportunities. The effect is particularly evident among firms that appear to face financing constraints based on observable variables such as credit ratings. There is some evidence suggesting that firms which do not sponsor defined benefit pension plans may undertake some of the capital investment that pension sponsors in their industry are unable to take up when required contributions are high. The second chapter tests a corporate control hypothesis to explain why managers might encourage employees to hold company stock in their 401(k) plans. Since employees often vote for incumbent managers in proxy contests, managers may encourage them to hold stock as a defense against a change in corporate control. When a state's laws change to provide more takeover protection for managers, employee ownership of firms incorporated in that state would be expected to decline relative to employee ownership at other firms. I find that the validation of the poison pill through Delaware case law in the mid 1990s had a statistically significant negative effect on employee ownership shares of up to 1.7 percentage points.
(cont.) The third chapter, co-authored with Daniel Bergstresser and Mihir Desai, analyzes variation in firms' assumed long-term rates of return on pension assets. We show that this is a lever that can affect reported earnings and provide evidence that managers use this mechanism opportunistically. The sensitivity of reported earnings to the pension return assumption is an important determinant of the assumption itself. Managers increase assumed rates of return as they prepare to acquire other firms and as to exercise stock options. Decisions about assumed rates of return, in turn, influence asset allocation within pension plans.
by Joshua David Rauh.
Ph.D.
Stoycheva, Rayna L. "Sustainable governance and management of defined benefit plans in the pubic sector: lessons from the turbulent decade of 2000-2009." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/41227.
Full textStoycheva, Rayna L. "Sustainable Governance and Management of Defined Benefit Plans in the Public Sector: Lessons From the Turbulent Decade of 2000-2009." Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/pmap_diss/44.
Full textBillaud, Patrice. "Les pensions des fonctionnaires internationaux : étude historique et comparative des régimes de pensions dans les organisations internationales." Paris 2, 1995. http://www.theses.fr/1995PA020076.
Full textPension schemes are nowadays a key element in the conditions of employment of international civil servants. This has not always been the case. The prospect of retirement after a career spent in the service of one or more international organisations gives rise to legitimate feelings of concern among international civil servants and the first international organisations sought to remedy this by means of rudimentary retirement saving schemes. As the international public service expanded and its independence grew, it became clear that, in order both to provide international civil servants with security and also to establish genuinely international secretariats with competent and loyal staff, there had to be a scheme guaranteeing both pensions and also benefits in the event of invalidity or death. The experience of the league of nations was an important phase in this process, but it was with the advent of the major postwar groups of international organisations - the united nations family, the co-ordinated organisations and the european communities - and the increase in the number of international civil servants that pension schemes really developed and their management became technically and legally very complex. A comparative study of these organisations' pension schemes reveals their own specific nature, but also the points they have in common, whether with regard to their general characteristics, the contributory aspects or the benefits paid and, in particular, the tax regime. As a result of pensions disputes, international administrative tribunals are also establishing complementary general principles which, in fact, are applicable to all international organisations and show that international administrative law on pensions is a reality
Lau, Cheung-yun Lily, and 劉章欣. "Mandatory provident fund as a replacement for civil service pension inHong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B3196624X.
Full textWilson, Mary L. "The Confederate Pension Systems in Texas, Georgia, and Virginia: The Programs and the People." Thesis, University of North Texas, 2004. https://digital.library.unt.edu/ark:/67531/metadc4647/.
Full textBeier, Emerson H. "A study of pension plan management and its public policy implications." Ann Arbor, MI : UMI Dissertation Information Service, 1991. http://catalog.hathitrust.org/api/volumes/oclc/26341159.html.
Full textTenbrock, Klaus. "Die betriebliche Altersversorgung im Betriebsübergang bei konkurrierenden Versorgungszusagen /." Frankfurt am Main ; New York : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014841670&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textRobertson, Lynne Margaret Maclean. "Behavioural responses to automatic enrolment in workplace pension schemes." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/33110.
Full textMikolášik, Marcel. "Parametre systému povinného dôchodkového sporenia." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-161666.
Full textTse, Wai-kwan Elsa. "A study on Hong Kong mandatory provident fund system /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19878485.
Full textHagen, Johannes. "Essays on Pensions, Retirement and Tax Evasion." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-274479.
Full textBurger, Csaba. "Occupational pensions in Germany : an economic geography." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:94e64b94-3bf7-4fb6-b8f5-102a472f4be7.
Full textGBATTE, EMMANUEL. "La caisse commune des pensions de l'onu." Paris 11, 1989. http://www.theses.fr/1989PA111008.
Full textThe activities of the united nations joint pension fund, created by a resolution of the general assembly, take place in a coherent system with an aim : the management of the staff pension system of the organizations admitteds to membership in the fund. This is supported by a co0ordinated administrative action the success of wich results from the structures of the fund suited to the united nations system that has more than one center. Its ability to come up to the social and economic context requirements put the united nations pension system among the best in the world
Bouhakkou, Léa. "Essays on investments, portfolio management and pensions." Thesis, Paris 10, 2019. http://www.theses.fr/2019PA100134.
Full textThis thesis deals with key topics related to the financial sustainability of pension systems, the funding of pensions and finding optimal strategies for the management of retirees’ savings. Pensions schemes need to be financially viable in order to meet their objectives of risk insurance, income redistribution, consumption smoothing and economic safety at old age. The dissertation starts with providing a global view about pension systems and the main challenges that they face as well as the current trends across countries. It then deals with the optimal combination of unfunded Paygo and funded pensions as well as the diversification and hedging properties of the Paygo system. A portfolio choice approach is used to solve for the optimal social security design in a stochastic framework both within a mean variance model and within Bell linear exponential model. The asymmetry and tail risks that are typical of equity markets are captured. Finally, the thesis addresses the issue of the optimal portfolio allocation of retirees’ savings and introduces novel valuation measures designed to assess retirement strategies. With the increase of defined contribution pension arrangements, retirees and their advisors need to make essential decisions about investments and portfolio asset allocation both before and after retirement. The main issue is how to make these decisions optimally. This dissertation sheds light on the importance of diversification when designing pension schemes. This is relevant for both academics and policy makers
Sejanamane, Nkhahle Daniel. "Challenges in distribution of old age pensions in Lesotho." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/20477.
Full textGash, Alexander, and n/a. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20061109.103403.
Full textGash, Alexander. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden." Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365858.
Full textThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
Full Text
Klimaitė, Jurgita. "Lietuvos privačių pensijų fondų įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060606_191434-51995.
Full textStevens, Jonathan. "The deserving poor : aspects of the old age pension movement in South Australia and the Commonwealth /." Title page, contents and preface only, 1993. http://web4.library.adelaide.edu.au/theses/09AR/09ars8443.pdf.
Full textPalme, Joakim. "Pension rights in welfare capitalism the development of old-age pensions in 18 OECD countries 1930 to 1986 /." Stockholm : Swedish Institute for Social Research, 1990. http://catalog.hathitrust.org/api/volumes/oclc/26763202.html.
Full textLehmann, Emma, and Mikael Klaar. "A Financial Innovation in Pensions Savings : A case study on the portfolio bond for occupational pension in Sweden." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-16097.
Full textSolé, Truyols Montserrat. "Pension rights as fundamental rights: a comparative analysis of the old age pensions prospects in Norway and Spain on grounds of collective labour conditions." Doctoral thesis, Universitat Pompeu Fabra, 2017. http://hdl.handle.net/10803/456477.
Full textLa relació entre pensions i treball, establerta a nivell de drets humans per mitjà de les contribucions a la seguretat social es materialitza en el disseny dels respectius sistemes a nivell nacional. Aquests reflecteixen d’una banda els valors amb els quals la societat s’identifica i de l’altra, el context institucional en el que es troben inserits. El projecte compara els models de negociació col·lectiva des d’aquesta perspectiva institucional i n’analitza de manera crítica la capacitat respectiva per respondre amb unes condicions de treball aptes per garantir el finançament del sistema i el nivell adequat de beneficis de les pensions. L’estudi es completa amb l’anàlisi transversal dels efectes que les polítiques i el marc legal de la EU, tenen sobre els diferents contexts institucionals i per tant sobre la negociació col·lectiva.
Gopalakrishnan, Venkataraman. "Market Reactions to Accounting Policy Deliberations the Case of Pensions (SFAS No. 87)." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc332275/.
Full textSkwierczynski, Maciej Julian. "UK's pension protection fund : importance and features of PPF valuations." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14461.
Full textO Objetivo do presente trabalho, é descrever a experiência do estágio profissional com destaque no que apreendi sobre o Pension Protection Fund (PPF) e sobre a avaliação atuarial das responsabilidades ao abrigo da Section 179 (S179). De forma a descrever as principais características dos PPF, eu irei fazer uma comparação entre os diferentes sistemas de proteção de pensões existentes no mundo, com principal destaque na comparação com o Pension Benefit Guarantee Company implementado nos Estados Unidos da América. Uma vez que os dois sistemas operam em diferentes mercados a comparação ficará limitada pelos inúmeros pressupostos necessários para que a comparação resulte viável.
The aim of the following work is to describe my internship experience, with a focus on what I have learned about the Pension Protection Fund (PPF) and Section 179(S179) Actuarial Valuations. In order to describe the key features of the PPF, I will make comparisons to alternative protection systems that can be found around the world, with the main comparisons made to the Pension Benefit Guarantee Company which operates in the United States of America. As the two systems operate in two different markets the comparison will be limited by many assumptions necessary to make a comparison viable.
info:eu-repo/semantics/publishedVersion
Stankūnaitė, Gitana. "Lietuvos privačių pensijų fondų įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_160228-55153.
Full textThe final work of magistracy studies, 69 pages, 12 pictures, 8 tables, 88 literature sources, 11 annexes, in Lithuanian. KEY WORDS: pensions, social security, pension system reform, private pension funds. Research Target: private pension funds in Lithuania. Research aim: To evaluate private pension funds in Lithuania. Research Objectives: 1. To ascertain the location of private pension funds in pension system; 2. To ascertain the importance of private pension funds creating the welfare state; 3. To carry out the analyses of the problems determining the activity of private pension funds; 4. To establish the evaluators and their criteria for evaluating private pension funds; 5. To prepare methodics for evaluating pension funds; 6. to evaluate the activity of private pension funds in Lithuania according to the prepared methods. Research methods: logical analysis and synthesis of scientific literature, comparative analyses, structural relative analysis, analysis and synthesis of statistical data, graphical representation method, rate-making method.
Julie, Elmerie. "A mathematical model for managing equity-linked pensions." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_1071_1181655014.
Full textPension fund companies manage and invest large amounts of money on behalf of their members. In return for their contributions, members expect a benefit at termination of their contract. Due to the volatile nature of returns that pension funds attain, pension companies started attaching a minimum guaranteed amount to member&rsquo
s benefits. In this mini-thesis we look at the pioneering work of Brennan and Schwartz [10] for pricing these minimum guarantees. The model they developed prices these minimum guarantees using option pricing theory. We also look at the model proposed by Deelstra et al. which prices minimum guarantees in a stochastic financial setting. We conclude this mini-thesis with new contributions where we look at simple alternative ways of pricing minimum guarantees. We conclude this mini-thesis with an approach, related to the work of Brennan and Schwartz [10], whereby the member&rsquo
s benefit is maximised for a given minimum guaranteed amount, which comprises of multi-period guarantees. We formulate a method to find the optimal stream of these multi-period guarantees.