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Dissertations / Theses on the topic 'Provident funds'
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1
Tse, 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.
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Li, Kin-yin Mark. "Interest groups and the debate on the establishment of a central provident fund in Hong Kong." Click to view the E-thesis via HKUTO, 1988. http://sunzi.lib.hku.hk/hkuto/record/B31975501.
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Wong, Leung-kwong. "A study of retirement income schemes in Hong Kong." Click to view the E-thesis via HKUTO, 1987. http://sunzi.lib.hku.hk/hkuto/record/B31975203.
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Li, Kin-yin Mark, and 李建賢. "Interest groups and the debate on the establishment of a central provident fund in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B31975501.
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Wong, Leung-kwong, and 王良廣. "A study of retirement income schemes in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1987. http://hub.hku.hk/bib/B31975203.
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Imhof-Rudolph, Heike. "Rentenversicherung in Singapur : der Central Provident Fund." Universität Potsdam, 1999. http://opus.kobv.de/ubp/volltexte/2006/1147/.
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Considering the problems of retirement security systems leads one to look beyond the border in order to get a glimpse of the way things work in other societies. Contrary to formal public pension schemes in South American and East European industrial countries, the predominant pension system in Asia is of an informal nature, based upon the extended family structure. The rise of the city-state of Singapore has been accompanied by the development of a comprehensive social security system within the framework of the Central Provident Fund (CPF). The CPF is based on a symbiosis of Western social concepts and Eastern pragmatism. The article gives an insight into the development of this system, and the way it works underpresent political and economic conditions.
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Agerberg, Backlund Filip, and Magnus Pettersson. "Swedish Equity Mutual Fund Performance : A comparison between mutual funds provided by banks and their non-bank counterpart." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18365.
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The fund market has increased in popularity over the past two decades. Today the majority of the highest asset funds on the Swedish market are managed and owned by banks. On the other hand, media is frequently publishing ranking lists and newsfeeds presenting the poor mutual fund performance of funds managed by banks. The purpose of this study is to examine and analyse the performance of Swedish equity mutual funds in order to see whether funds managed by non-bank fund companies outperform their bank counterpart. The study uses monthly NAV rates to calculate different performance measurements and finds that the funds managed by other fund companies achieves higher risk-adjusted performance compared to funds managed by banks.
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Tse, Wai-kwan Elsa, and 謝慧君. "A study on Hong Kong mandatory provident fund system." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269369.
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Balnave, Nikola Robyn. "Industrial Welfarism in Australia 1890-1965." Thesis, The University of Sydney, 2002. http://hdl.handle.net/2123/572.
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This thesis examines industrial welfarism in Australia from 1890 to 1965. This period witnessed the gradual spread of the welfarism movement throughout Australian industry as employers sought ways to increase productivity and control in the face of external challenges. Once reaching its peak in the immediate post-War period, the welfarism movement was gradually subsumed as part of the increasing formalisation of personnel management. Waves of interest in welfare provision coincided with periods of labour shortage and/or labour militancy in Australia, indicating its dual role in the management of labour. Firstly, by offering benefits and services beyond that made necessary by the law or industrial awards, welfarism was designed to create a pool of good quality workers for management to draw from. Secondly, managers sought to enhance their control over these workers and their productive effort, using welfarism as a technique to build worker consent to managerial authority. This could be achieved through subtle methods aimed at boosting loyalty and morale, or through more direct programs designed to increase worker dependency on the company. In both ways, individual and collective worker resistance could be minimised, thereby reinforcing managerial prerogative. Despite its adoption by a variety of companies, a number of economic, political and institutional factors limited the extent of industrial welfarism in Australia. These include the small-scale of most enterprises prior to the Second World War, state involvement in the area of industrial relations and welfare provision, and the strength of organised labour. While the welfarism movement did not reach the heights experienced overseas, it nonetheless provided an important contribution to the development of formal labour management in Australia.
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Balnave, Nikola Robyn. "Industrial Welfarism in Australia 1890-1965." University of Sydney. Work and Organisational Studies, 2002. http://hdl.handle.net/2123/572.
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This thesis examines industrial welfarism in Australia from 1890 to 1965. This period witnessed the gradual spread of the welfarism movement throughout Australian industry as employers sought ways to increase productivity and control in the face of external challenges. Once reaching its peak in the immediate post-War period, the welfarism movement was gradually subsumed as part of the increasing formalisation of personnel management. Waves of interest in welfare provision coincided with periods of labour shortage and/or labour militancy in Australia, indicating its dual role in the management of labour. Firstly, by offering benefits and services beyond that made necessary by the law or industrial awards, welfarism was designed to create a pool of good quality workers for management to draw from. Secondly, managers sought to enhance their control over these workers and their productive effort, using welfarism as a technique to build worker consent to managerial authority. This could be achieved through subtle methods aimed at boosting loyalty and morale, or through more direct programs designed to increase worker dependency on the company. In both ways, individual and collective worker resistance could be minimised, thereby reinforcing managerial prerogative. Despite its adoption by a variety of companies, a number of economic, political and institutional factors limited the extent of industrial welfarism in Australia. These include the small-scale of most enterprises prior to the Second World War, state involvement in the area of industrial relations and welfare provision, and the strength of organised labour. While the welfarism movement did not reach the heights experienced overseas, it nonetheless provided an important contribution to the development of formal labour management in Australia.
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張韻琴 and Wan-kum Amelia Cheung. "Hong Kong civil service pension system: from pension to provident fund." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31966792.
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Cheung, Wan-kum Amelia. "Hong Kong civil service pension system : from pension to provident fund /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25139599.
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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.
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Poquiz, Romeo D. V. "Financial planning model for the Armed Forces of the Philippines Provident Trust Fund." Thesis, Monterey, California. Naval Postgraduate School, 2000. http://hdl.handle.net/10945/26547.
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Recent deployments gave rise to twin problems for the Armed Forces of the Philippines Provident Trust Fund (AFPPTF). Firstly, the AFPPTF, though it has identified the type of assets in its planned portfolio, is not sure how to allocate the assets in the portfolio in order to optimize returns. Secondly, the AFPPTF has no visibility of expected returns in the future years, on which to base its decisions in determining the amount of yearly scholarship assistance. This thesis research aimed to solve these twin problems of the AFPPTF. The research involved two broad steps - data collection and model construction and analysis. Data collection was primarily through literature reviews, archival research, and interviews. The analysis involved simulation through the Monte Carlo method. The model was created using Microsoft Excel spreadsheet, where all the possible variables affecting future portfolio returns and fund balances were linked with the other variables through formulas and equations. These variables, such as initial investment, yearly scholarship and operating expenses, etc., were based on the various yearly cash flows of the AFPPTF. The portfolio returns and yearly fund balances, called "forecasts" in the model, were based on the probability distributions of the historical returns of the assets in the portfolio. Simulation runs, each run involving 5,000 trials, were undertaken to determine the expected portfolio returns and fund balances in a 20-year time horizon. Simulation was also used in determining the optimal asset allocation used in the model The model may be used by the management of AFPPTF in financial planning by varying certain variables, conducting simulation runs on each variation, creating and analyzing simulation results, and ultimately making decisions
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Caraher, Kevin. "Global forces, institutional pressures : the Malaysian Employees Provident Fund in need of reform." Thesis, Durham University, 2007. http://etheses.dur.ac.uk/2419/.
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This thesis examines one area of welfare in one rapidly industrialising country - Malaysia - in order to explore the nature and impact of key economic, social and institutional pressures on a key component of the Malaysian welfare system: the Employees Provident Fund (EPF). The fundamental question is can the Malaysian EPF meet its core objective which is to ensure that all of its members have financial security in their old age? The thesis identifies four key challenges: first, can the current pensions system meet its stated aims despite external global economic pressures which can impinge on the way states configure their welfare systems; second, how will population ageing impact upon current pensions policy and third, do class and ethnic changes matter? The fourth challenge is the EPF itself which - in common with core institutions in other welfare systems is itself 'institutionalised' - though having been in existence for over 50 years, needs to change in order to fulfil its primary objective of ensuring financial security for its members in old age. Continued reliance on individual provision alone will increase inequality based on gender, age, class and ethnicity. The demographic shift to an ageing population combined with widening income inequality ― itself a product of Malaysia's engagement with the global economy ― will result in too few people will having amassed the required level of savings to fund a lengthening old age. The thesis concludes that neither expansion of the EPF'S remit nor inaction are viable options. A new social insurance based scheme which guarantees a minimum level of income for all, regardless of class or ethnicity should be introduced. Such a scheme, though expensive, would be both effective and equitable, and would be consistent with the EPF's own stated objectives.
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Lau, 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.
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Kanakaratnam, Arjuna. "Reforming the Sri Lankan Employees' Provident Fund : a computable general equilibrium simulation based study." Thesis, University of Hertfordshire, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.431983.
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Sheikh, Hussin Siti Aida. "Employees Provident Fund (EPF) Malaysia : generic models for asset and liability management under uncertainty." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/7505.
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We describe Employees Provident Funds (EPF) Malaysia. We explain about Defined Contribution and Defined Benefit Pension Funds and examine their similarities and differences. We also briefly discuss and compare EPF schemes in four Commonwealth countries. A family of Stochastic Programming Models is developed for the Employees Provident Fund Malaysia. This is a family of ex-ante decision models whose main aim is to manage, that is, balance assets and liabilities. The decision models comprise Expected Value Linear Programming, Two Stage Stochastic Programming with recourse, Chance Constrained Programming and Integrated Chance Constraints Programming. For the last three decision models we use scenario generators which capture the uncertainties of asset returns, salary contributions and lump sum liabilities payments. These scenario generation models for Assets and liabilities were developed and calibrated using historical data. The resulting decisions are evaluated with in-sample analysis using typical risk adjusted performance measures. Out- of- sample testing is also carried out with a larger set of generated scenarios. The benefits of two stage stochastic programming over deterministic approaches on asset allocation as well as the amount of borrowing needed for each pre-specified growth dividend are demonstrated. The contributions of this thesis are i) an insightful overview of EPF ii) construction of scenarios for assets returns and liabilities with different values of growth dividend, that combine the Markov population model with the salary growth model and retirement payments iii) construction and analysis of generic ex-ante decision models taking into consideration uncertain asset returns and uncertain liabilities iv) testing and performance evaluation of these decisions in an ex-post setting.
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Alves, Jaqueline Lima. "AnÃlise dos determinantes reais do mercado de fundos de pensÃo nos estados brasileiros." Universidade Federal do CearÃ, 2005. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1736.
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Universidade Federal do CearÃO problema do envelhecimento populacional, entre outros aspectos, tem levado vÃrios paÃses, inclusive o Brasil, a repensar os seus sistemas previdenciÃrios. Inevitavelmente, as discussÃes levam ao tema dos fundos de pensÃo, tanto privados quanto governamentais. Essa dissertaÃÃo tem por objetivo avaliar o tamanho do mercado de fundos de pensÃo nos Estados brasileiros, utilizando variÃveis que procuram explicar o tamanho do mercado tais como: educaÃÃo (EDU25); percentual da populaÃÃo acima dos 65 anos (PP65) que busca captar a influÃncia do envelhecimento populacional no desenvolvimento do mercado de previdÃncia privada; quantidade de participantes (PFP); aposentados (PAFP) que fazem parte do setor e seus respectivos dependentes (DFP). A amostra das variÃveis utilizada para os cÃlculos economÃtricos, referente ao perÃodo de 1996 a 2000, das Unidades Federativas do Brasil, com exceÃÃo dos Estados da RegiÃo Norte, por indisponibilidade dos dados relativos à populaÃÃo acima dos 65 anos e do Distrito Federal, por apresentar grandes variaÃÃes das variÃveis em comparaÃÃo Ãs demais da amostra, teve como resultado 95 observaÃÃes. Foi submetida a uma investigaÃÃo empÃrica conduzida atravÃs de uma anÃlise de regressÃo com dados em painel, estimada pelo mÃtodo GLS (MÃnimos Quadrados Generalizados), considerando TIF/PIB (Total dos Investimentos dos Fundos de PensÃo como ProporÃÃo do PIB), como variÃvel dependente e PP65, EDU25, PFP, PAFP, DFP como variÃveis independentes. Os resultados para cada uma das variÃveis independentes indicam que todas sÃo estatisticamente significantes para o nÃvel de significÃncia de 0,10, bem como os sinais corroboram as hipÃteses iniciais, com exceÃÃo da variÃvel DFP. AlÃm disso, a probabilidade de rejeiÃÃo da hipÃtese verdadeira à muito baixa para as variÃveis do modelo. ConcluÃmos que a existÃncia do problema do idoso explica o crescimento dos fundos de pensÃo, sem falar do nÃvel de educaÃÃo mais elevado e um maior contingente abrangido pelos fundos de pensÃo; isto contribui decisivamente para o desenvolvimento do setor nas Unidades Federativas do Brasil.
The problem of the population aging, among others aspects, has taken a lot of countries, including Brazil, to rethink its pension systems. Inevitably, the discutions lead to the pension funds, either publics or privates. The purpouse of this study is to evaluate the size of the market of pension fund in the Federative Units of Brazil. This study was done using variables that could explain the size of the market, such as education (EDU25), the percentage of the population over 65 years (PP65), that it searchs to catch the influence of the population aging in the development of the private pensions funds; the amount of participants (PFP) and pensioners (PAFP) that they are sector parts and its respective dependents (DFP). The variable sample used for the econometrical calculations, referring to the period from 1996 to 2000, the Federative Units of Brazil, with exception of the North Regions States for the difficult to get the relative data the population above of the 65 years and the Federal District for presenting big variations of the variable in comparison to the others of the sample, resulted in 95 comments. The empirical inquiry was lead through regression analysis with data in panel, esteem for GLS (Generalized Minimums Squared) method, considering TIF/PIB (Totals investments of the Pension funds as proportion ratio of the GDP) as changeable dependent and PP65, EDU25, PFP, PAFP, DFP, as changeable independent. The results for each one of the independent variable indicate that all are statistics significant, for the level of significance 0,10, as well as the signals corroborate the first hypotheses, with exception of DFP variable. Althought, the probability of rejection of the true hypothesis is very low for the model variable. It concludes that the existence of the problem of the aged one, explains the growth of the pension funds. Moreover, the higher level of education and a biggest continent enclosed by the pension funds, will contribute decisively for the development of the sector in the Federative Units of Brazil.
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Doyle, Jennifer L. "The experience provided for major gift donors to ensure future funding /." Philadelphia, Pa. : Drexel University, 2001. http://dspace.library.drexel.edu/handle/1860/388.
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Šmíd, Petr. "Úloha krajů v rámci čerpání finanční pomoci ze strukturálních fondů." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-3996.
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The theses target is to assess the role of regions as providing subjects in the system of financial support management from structural funds. The theses assess the amount of submitted requests for projects in particular operation programs and their success in approval procedure. Focuses on relevant project issues and suggests problem solution.
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Hsiao, Chih-Wen, David Turner, and Keith Ross. "A secure lightweight currency service provider." CSUSB ScholarWorks, 2004. https://scholarworks.lib.csusb.edu/etd-project/2594.
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The main purpose of this project is to build a bank system that offers a friendly and simple interface to let users easily manage their lightweight currencies. The Lightweight Currency Protocol (LCP) was originally proposed to solve the problem of fairness in resource cooperatives. However, there are other possible applications of the protocol, including the control of spam and as a general purpose medium of exchange for low value transactions. This project investigates the implementation issues of the LCP, and also investigates LCP bank services to provide human interface to currency operations.
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Mayekiso, Pumza. "Identification of the determinants of customer satisfaction with services provided by a selected pension fund agency." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021059.
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Understanding customers’ views on service quality is important for any business providing service and interested in making sure that they are being responsive to customers. Continuous evaluation of customer satisfaction is an important factor in the service sector. To date, most attempts have focused on what determines customer satisfaction in services rendered by organisations. The primary objective of the current study was to identify the determinants of customer satisfaction with services at Government Employees Pension Fund. The study investigated how customer satisfaction (the dependent variable) is influenced by the different elements, namely service quality, perceived value, and customer expectations, which represented the independent variables. The significance of the study hinges on three area i.e. management, policy makers and stakeholders. The study will also provide a justifiably valid and reliable guide to designing workable service delivery improvement strategies for creating and delivering customer value, achieving customer satisfaction and achieving sustainable business growth of Government Employees Pension Fund. The data collection was made using the questionnaire. A total of 150 questionnaires was distributed and 108 were completed and returned. This translated to a response rate of 72 percent. The empirical results showed that service quality and perceived value have a positive impact on customer satisfaction. On the other hand, the results revealed that customer expectations do not have a positive influence on customer satisfaction.
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Hentschel, Raoul, Christian Leyh, and Anne Petznick. "Current cloud challenges in Germany: the perspective of cloud service providers." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-235836.
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Cloud computing has a significant impact on information and communication technology (ICT) and is one of the most important technological drivers of the digitalization of enterprises. However, due to the increasing dissemination of cloud services and the growing number of cloud service providers (CSPs), the uncertainty and risks for user companies in adopting cloud services have also increased. In this paper, we address those aspects from the perspective of the CSPs. We identified relevant literature and studies and conducted interviews with business experts from 16 German CSPs. In our results, we present current customer requirements and barriers to using cloud services from a provider’s viewpoint and identify the actions of and obstacles for CSPs in meeting the needs and constraints of the customers. Finally, we identify current and future challenges for CSPs in dealing with customer requirements and barriers by addressing their root causes. One of the main challenges from the CSPs’ perspective is addressing customers appropriately and building relationships of trust. This also “forces” changes in the sales processes. In this process, the essential challenges can be identified as an increase in complexity and a simultaneous simplification of specific sales activities. Therefore, the necessity arises for the continuous support of business relationships through value-adding and additional services. However, this results in another challenge for the CSPs – Namely, to find the right balance between standardization and meeting customer-specific requirements. In our paper, we show that the perspective of the CSPs is rarely discussed in the literature. Nevertheless, understanding the perceptions of the providers and their actions and measures is essential for future research activities in the field of cloud service selection. Comparing the customers’ perspectives and viewpoints with the CSPs’ actions will enhance the development of a holistic selection approach for future cloud projects. Therefore, our paper’s contribution to research is also the identification of this missing integration.
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Pillayre, Héloïse. "Justice et justesse de l'indemnisation. Acteurs et dispositifs de l'État providence à l'épreuve du scandale de l'amiante." Thesis, Paris, EHESS, 2017. http://www.theses.fr/2017EHES0086.
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Cette thèse vise à comprendre comment les acteurs concernés par un drame collectif de grande ampleur, ici le scandale de l’amiante, tentent de se mettre d’accord quant à ce qui constitue une juste réparation des dommages engendrés. Le scandale de l’amiante a donné naissance à des innovations au niveau de l’indemnisation des victimes, avec la création d’un Fonds d’indemnisation (le Fiva), et la rénovation du dispositif de la « faute inexcusable de l’Employeur » devant les Tribunaux des Affaires Sanitaires et Sociales. Ces innovations ont questionné le système d’indemnisation traditionnel des Accidents du Travail et des Maladies Professionnelles, système consistant en une indemnisation forfaitaire reposant sur un système de gestion paritaire. Il s’agit alors de comprendre comment les dispositifs d’indemnisation qui font suite à un scandale sanitaire coexistent avec les dispositifs issus de l’État-Providence mis en place en 1946, et comment ces différents dispositifs permettent l’expression de différents types de citoyenneté. Afin de répondre à ces questions, la thèse s’attache à décrire les évaluations normatives portées par les acteurs sur les dispositifs d’indemnisation, ainsi que la manière dont ces évaluations se confrontent les unes aux autres. Fondée essentiellement sur des entretiens avec les acteurs concernés et sur des ethnographies d’associations locales, la thèse articule trois niveaux d’analyse :Les acteurs institutionnels qui ont participé à la création ou à la rénovation des dispositifs d’indemnisation des maladies de l’amiante (représentants syndicaux et associatifs, avocats, représentants patronaux, représentants des pouvoirs publics). La thèse montre comment les acteurs attribuent différentes finalités aux dispositifs d’indemnisations et évaluent différemment leurs principes de fonctionnement. Elle met en évidence une fracture importante entre représentants syndicaux et associatifs qu’elle tente d’expliquer.Les associations locales visent à aider les personnes à obtenir indemnisation. La thèse s’attache à décrire la diversité des modes de structuration et de fonctionnement de ces associations, qui émanent de communautés variées, et montre l’influence de cette diversité sur la manière dont elles viennent en aide aux victimes.Les parcours d’indemnisation des victimes elles-mêmes et des ayants droit sont ensuite analysés, en s’attachant à mettre l’accent sur la diversité des manières dont ceux-ci formulent ce qui leur arrive, expriment des reproches, et réclament réparation. La thèse met en évidence l’influence de la carrière des personnes et des associations locales sur leurs itinérairesIn this dissertation I aim to understand how actors affected by a major collective drama, here the asbestos scandal, try to reach agreement on what constitutes a fair compensation of the harms that have been caused. The asbestos scandal has given birth to innovations in the way victims are compensated, through the creation of a Compensation Fund (the Fiva) and the renewal of the procedure of « Faute inexcusable de l’employeur ». These innovations have come to question the traditional compensation system for Work-Related Accidents and Illnesses, which consisted of a lump-sum compensation based on a system of joint management between representatives of trade-unions and employers. The objective is to understand how compensation mechanisms that are created following a public health scandal coexist with mechanisms grounded in the welfare state that were put into place back in 1946, and how these different mechanisms allow the expression of different types of citizenship. In order to respond to these questions, the dissertation describes the normative evaluations expressed by different actors on these compensation mechanisms, as well as the way in which these evaluations confront each other. The dissertation is based mainly on interviews with the involved actors and on ethnographies of local associations, and articulates three analytical levels:The institutional actors that have participated in the creation or renovation of compensation mechanisms of asbestos-related diseases (union and association representatives, lawyers, employer representatives, government agents). The dissertation shows how actors attribute different ends to the compensation mechanisms and evaluate their principles and functioning differently. The thesis brings to light an important divide between union representatives and associations, which it tries to explain. Local associations seek to aid persons in obtaining compensation. The dissertation describes the diversity in the structuration and mode of functioning of these associations, that emanate from different types of communities, and shows the influence of this diversity on the way in which these associations provide aid to victims. Finally, the compensation paths of victims themselves and beneficiaries are analyzed, accentuating the diversity of ways in which they name what is happening to them, in how they express blame, and in how they claim compensation. The dissertation brings to light the influence of persons’ careers and of local associations on the itineraries they pursue
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Steenkamp, Pieter. "Fidentia : a strategic and corporate governance analysis." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/802.
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Thesis (MBA (Business Management))--University of Stellenbosch, 2007.ENGLISH ABSTRACT: Fidentia became an active player in the South African financial services industry in 2005, only a few years since its inception. This was achieved through aggressive take-overs and a favourable public image boosted by employing known sports personalities and sponsorships of various sports teams, charities and other events. The Fidentia group seemed to go from strength to strength under the leadership of Mr. Arthur Brown assisted by his senior management team of which none more prominent than Mr. Graham Maddock. The group’s main business is Fidentia Asset Management (FAM) which, during 2003 and 2004, secured two of the biggest clients in Fidentia’s history. In 2003 the Transport Education Training Authority (TETA) invested R200,3 million and R1,2 billion of the Mineworkers Provident Fund was placed under its’ management in 2004. The Fidentia group was placed under final curatorship on 27 March 2007, based on reports by the then provisional curators and the Financial Services Board which claimed that their inspectors could not trace R680 million of almost R2 billion under the management of FAM. The analysis of the unfolding Fidentia case will show that without proper strategic planning and management, as well as adherence to suggestions on good corporate governance stakeholders’ risk exposure can be increased. NOTE: The information available till end August was analysed.
AFRIKAANSE OPSOMMING: Fidentia was teen 2005 ‘n aktiewe speler in die Suid-Afrikaanse finansiële dienste industrie, slegs ‘n paar jaar nadat dit gestig is. Dit is bereik deur aggresiewe oornames en ‘n publieke beeld wat versterk is deur bekende sportpersoonlikhede aan te stel en verskeie sportspanne, liefdadigheidsorganisasies en ander gebeurlikhede te borg. Die Fidentia groep het skynbaar van krag tot krag gegaan onder die leierskap van Mnr. Arthur Brown, ondersteun deur sy senior bestuurspan waarvan niemand meer prominent as Mnr. Graham Maddock. Die groep se hoofbesigheid is Fidentia Asset Management (FAM) wat gedurende 2003 tot 2004 twee van die grootste kliënte in Fidentia se geskiedenis verseker het. Gedurende 2003 het die “Transport Education Training Authority (TETA)” R200,3 miljoen by FAM belê en R1,2 biljoen van die “Mineworkers Provident Fund” is in 2004 onder FAM se bestuur geplaas. Die Fidentia group is op 27 Maart 2007 onder finale kuratorskap geplaas gebasseer op verslae deur die destydse voorlopige kurators en die Finansiële Dienste Raad wat beweer het dat hul inspekteure nie R680 miljoen van die amper R2 biljoen onder FAM se bestuur kon opspoor nie. Die analise van die Fidentia saak soos dit ontvou, sal wys dat sonder behoorlike strategiese beplanning en bestuur, asook die voldoening aan voorstelle van goeie korporatiewe bestuur belanghebbendes se blootstelling aan risiko kan verhoog. NOTA: Die inligting beskikbaar tot einde Augustus 2007 is ontleed.
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Petrinyuk, Victoria Alexandrovna, and Вікторія Олександрівна Петринюк. "UNICEF in today`s world." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/51602.
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1. Prospects for children: a global outlook 2021-2025. [Electronic resource].– Mode of access: https://www.unicef.org/globalinsight/media/1516/file/UNICEF-
Global-Insight-5year-Outlook-2021.pdf
2.UNICEF social protection response to COVID-19. [Electronic resource]. –Mode of access: https://www.unicef.org/media/84181/file/UNICEF’s- socialprotection-response-to-COVID-19-2020.pdf
3.Generation Unlimited. [Electronic resource]. – Mode of access:https://www.unicef.org/kazakhstan/media/3391/file/Gen-U%20-%20Generation%20 Unlimited.pdfThis article represents the role of the United Nations Children’s Fundas a unique institution for the protection of the rights, interests and welfare of children. At this stage, the issue is not sufficiently researched. Today, however, the issue of the protection of children should be high major challenge on the agenda of the entire world community. This article provides an analysis of the goals and objectives of UNICEF in the light of contemporary challenges. The main tasks of the United Nations Children’s Fund are: the insurance of access to food for children and women. Food 73 problem is a topical issue of today’s world, mainly in the African and Asian regions. Children, who are living in these territories, experience malnutrition, hidden hunger and overweight. The situation is similar to pregnant women, that subsequently has a detrimental effect not only on women’s health but also on health and development of babies.
Ця стаття відображає роль Дитячого фонду Організації Об’єднаних Націй, як унікальної установи для захисту прав, інтересів та добробуту дітей. На даному етапі це питання недостатньо вивчене. Однак сьогодні питання захисту дітей має стати головним завданням на порядку денному всього світового співтовариства. У даній статті представлений аналіз цілей і завдань ЮНІСЕФ в світлі сучасних викликів. Основними завданнями Дитячого фонду ООН є: страхування доступу до продовольства для дітей і жінок. Проблема продовольства є актуальною в сучасному світі, в основному в африканському та азіатському регіонах. Діти, які проживають на цих територіях, страждають від недоїдання, прихованого голоду та надмірної ваги. Аналогічна ситуація складається і у вагітних жінок, що згодом згубно позначається не тільки на здоров'я жінки, але і на здоров'я і розвитку немовлят.
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Kokott, Justin. "The evaluation of different retirement investment options as savings and tax planning tools." Diss., 2012. http://hdl.handle.net/2263/23501.
Full textAbstract:
Throughout South Africa, people are faced with various decisions with regard to planning for their future, but more so in planning for their retirement. It happens quite often that these investment decisions are postponed until only a few years before retirement, whether it is because of personal circumstances (cash flow restrictions) or changing employment. A number of people simply forget to plan for their retirement. Investment for retirement has become increasingly complex because of the great number of investment choices available and therefore this research attempts to identify and evaluate the most commonly used retirement investment opportunities in the market with their respective advantages and disadvantages. The research focuses on investment opportunities from a savings point of view and also evaluates each option from a South African income tax point of view which includes the cash inflows and outflows at the different stages (during the investment period as well as the maturity/retirement period). A number of investing options might seem very attractive at the initial phase, but may be less attractive at retirement or maturity date (especially looking at the tax benefits). This study focuses on both the current and newly proposed legislation as presented during the recent budget speech by the current Minister of Finance, Pravin Gordhan. AFRIKAANS : Regoor Suid-Afrika word mense gekonfronteer met besluite ingevolge die beplanning vir hul toekoms asook die beplanning vir hul aftrede. Dit gebeur gereeld dat hierdie beleggingsbesluite uitgestel word as gevolg van persoonlike omstandighede (wat kontantvloeibeperkings insluit) asook as gevolg van verandering van werkgewers. Party mense laat eenvoudig na om vir aftrede te beplan. Om te belệ vir aftrede word toenemend moeiliker as gevolg van die hoeveelheid beleggingsopsies beskikbaar. Hierdie navorsing poog dus om die mees algemene beleggingsopsies wat beskikbaar is, te identifiseer tesame met elkeen se individuele voordele en nadele. Die navorsing fokus op beleggingsgeleenthede vanuit „n besparingsoogpunt asook die Suid-Afrikaanse inkomstebelasting gevolge van elk van die opsies. Die Suid-Afrikaanse inkomstebelasting gevolge sluit in die kontantinvloeie en -uitvloeie tydens die duur van die beleggings asook by aftrede. Baie beleggingsopsies lyk aantreklik op die beleggingsdatum maar kan nadelig wees by aftrede. Die belastingontleding fokus op beide die huidige wetgewing asook die voorgestelde verandering in die wetgewing soos voorgestel tydens die begrotingsrede deur die huidige Minister van Finansies, Pravin Gordhan. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Kokott, J 2011, The evaluation of different retirement investment options as savings and tax planning tools, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03262012-124429 / > F12/4/182/gmDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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"Analysis of the performance of the Rennies Provident Fund's investment management strategy : a case study on whether the investment fund management strategy employed by the Rennies Provident Fund has created or destroyed shareholder value." Thesis, 2007. http://hdl.handle.net/10413/1250.
Full textAbstract:
In this study, the performance of the Rennies Provident Fund's management
strategy is reviewed. The study aims to determine whether the Fund's
management strategy created or destroyed shareholder value over the past 17-
year period of its existence up to and including the 2004 financial year.
First, the Rennies Provident Fund's performance is reviewed against its internally
set performance objective of returning CPI (consumer price index) + 3% to its
members. Secondly, the Fund's performance is compared to that of similar
pension funds. Thirdly, the performance objective that the Fund has set itself is
critiqued against the performance objectives of other pension funds. Finally, the
value-based performance measurement approach is applied to the fund to
determine whether shareholder value has been created or destroyed in absolute
money terms during the 2003 financial year.
This study finds that the Rennies Provident Fund has on average achieved the
required internally set benchmark of returning CPI + 3% over the 17-year period
of its existence. However, when the performance of the Fund is compared to
available data for similar funds over a 12-year period, this study finds that the
Rennies Provident Fund performed poorly. Further, this study also finds that in
absolute monetary terms, the Rennies Provident Fund destroyed shareholder
value over the 17-year review period.Thesis (MBA)-University of KwaZulu-Natal, 2007.
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"The impact of provident fund pension systems on saving." 2000. http://library.cuhk.edu.hk/record=b5890531.
Full textAbstract:
Chan Bun Bun.Thesis (M.Phil.)--Chinese University of Hong Kong, 2000.
Includes bibliographical references (leaves 63-67).
Abstracts in English and Chinese.
English Abstract --- p.ii
Chinese Abstract --- p.iii
Acknowledgements --- p.iv
Table of Contents --- p.v
Chapter Chapter 1 --- Introduction --- p.1
Chapter Chapter 2 --- Hong Kong Social Security System
Chapter 2.1 --- The Needs of Old Age Protection in Hong Kong --- p.3
Chapter 2.2 --- Current Situation in Hong Kong --- p.4
Chapter 2.3 --- Review of the Development of Old Age Protection in Hong Kong --- p.7
Chapter 2.4 --- The MPF System in Hong Kong --- p.9
Chapter 2.5 --- The Policy Issues of the MPF System --- p.12
Chapter Chapter 3 --- Singapore Social Security System
Chapter 3.1 --- The Needs Old Age Protection in Singapore --- p.18
Chapter 3.2 --- The CPF System in Singapore --- p.20
Chapter Chapter 4 --- The CPF in Singapore and the MPF in Hong Kong
Chapter 4.1 --- Reasons for Comparing the CFP in Singapore with the MPF in Hong Kong --- p.25
Chapter 4.2 --- Comparing the CPF in Singapore with the MPF in Hong Kong --- p.26
Chapter 4.3 --- Comparing the Impact of the MPF and the CPF on Aggregate Savings --- p.28
Chapter Chapter 5 --- Literature Review
Chapter 5.1 --- The Impact of Social Security Wealth on Aggregate Savingsin United States --- p.33
Chapter 5.2 --- The Impact of Social Security Wealth on Aggregate Savingsin Other Countries --- p.38
Chapter Chapter 6 --- The Theory --- p.42
Chapter Chapter 7 --- The Empirical Set Up
Chapter 7.1 --- The Data --- p.49
Chapter 7.2 --- The Model --- p.50
Chapter 7.3 --- Method of Estimation --- p.53
Chapter Chapter 8 --- Results Interpretation --- p.56
Chapter Chapter 9 --- Conclusion --- p.61
Bibliography --- p.63
Data Appendix --- p.75
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Chu, Sue Pine, and 邱淑萍. "Our Labor Pension Scheme takes replace with Provident Fund Scheme." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/58147396291149016998.
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Lee, Chi-Fen, and 李季芬. "Performance and Risk Evaluation on Hong Kong Mandatory Provident Fund and Taiwan Labor Pension Fund." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/65467533306286644672.
Full textAbstract:
碩士東海大學
財務金融學系碩士在職專班
102
The paper，using an analytical approach, takes a look at institutional regimes and operational management styles between Hong Kong’s Mandatory Provident Fund Schemes (MPF) and Taiwan’s Pension funds。In addition takes a quantitative approach to calculate and compare the funds returns, while utilizing Sharpe Ratio and Beta to evaluate the risk- reward relationships. The paper uses quarterly reports from the MPF and Taiwan Pension Funds between Sept. 2006 to Dec.2012 to research for the fund with the better overall structure. Although through these years Taiwan’s Pension Fund has switched from a defined benefits plan to a defined contributions plan its performance and management methods still remain a topic of concern for participants. Moreover, while collecting data for the paper, it was noted that the Taiwan government’s system for preserving and publishing statistical data in this field is still in need of improvement. In comparison to Hong Kong’s pension system, though it does not guarantee a minimum return, but under its stringent regulations the fund’s return and management methods seems to have better performed over the years. MPF also has a more flexible system and a more comprehensive structure for data collecting and keeping; though do consider the fact that Hong Kong is a country highly ranked for its efficacy and a country admired by the rest of the World for having a surplus in its fiscal balance. On the other hand, turning to values at risk, Taiwan’s pension plan is viewed as being more risky, thus would need a better global diversification strategy to improve its performance. The paper suggests that in order for Taiwan to increase the voluntary contributions ratio among pension funds, it should consider incorporating Hong Kong MPF’s method of letting beneficiaries decide on their investment objects with regards to the portion they have contributed, whether it’s through pension insurance or fund investments, the ultimate goal is to increase the fund’s performance.
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Chen, Chia-yun, and 陳佳韻. "A Study of the Labor Pension Fund Management in Taiwan - Lessons from Singapore’s Central Provident Fund." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/wj9vet.
Full textAbstract:
碩士國立臺灣大學
農業經濟學研究所
105
One main key to a labor’s retirement life is the operation and risk management of the retirement fund. The Taiwan Labor Insurance Agency equipped only with a small scale of pension fund is on the verge of bankruptcy, which may adversely affect the labor’s life security. In Singapore, the size of its central provident fund is ranked No. 8 in the world, which is a comprehensive and diversified social insurance system, providing essential ideas and valuable reference for other countries which seeks to reform its own system. This paper explores the system and operating conditions of retirement funds in both Taiwan and Singapore. It also compares the differences in asset allocation and operating performance between the two countries. In addition, they have different concepts on policies which affect the fund operation and its scale. The asset allocation of Singapore''s investment target is relatively more international and its investment performance is better than Taiwan. Due to the implementation of annuity reform in Taiwan, the supply and demand imbalance of the annuity is interdependent with the fiscal deficit. This study recommends four avenues to improve the current financial status with respect to the fiscal revenue and expenditure. Hence, the study found that expansion of fund size is a key factor. To grow the pie bigger, we recommend Taiwan’s payment of funds be made in accordance with the weighted average rate of return of central provident fund. The revenue generated by the Taiwanese government is mainly through income tax. The result of this was due to concessions made towards enterprises by the government resulting in low tax collection received in this aspect. In view of the above, we recommend that the Taiwan''s business tax be implemented in accordance to the proportion of income tax structure identical to that of Singapore which can be applied to the fund assets. In terms of the financial expenditure, we found that the government spends a huge amount of resources on idle public construction while boosting the economy by investing heavily in public construction. In addition, as the population ages, health care and social welfare costs increase annually. Therefore, this paper suggests that the government should strengthen its fund management and tax collection to achieve long-term sustainable development of the country’s annuity.
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Zhang, Xiao-Ping, and 張曉平. "Research on the Improvement of Xinjiang Production and Construction Corps Housing Provident Fund Management Model." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/12453204024916287051.
Full textAbstract:
碩士國立臺灣大學
臺大-復旦EMBA境外專班
105
China’s Housing Provident Fund System (hereinafter called HPF) originated from the time when China’s housing institutional reform shifted from the welfare housing distribution system to the market-oriented housing system. It evolved a history of over 26 years, starting from the establishment of system, improvement of policy, promulgation of regulations and rules to adjustment of system. The HPF has played a profound role in solving the housing problem of staff and workers, improving the living conditions of urban residents and promoting the healthy development of housing market and has become an important part of China’s housing security system. Similarly, with the period of 20 years since the establishment of Xinjiang Production and Construction Corps Housing Provident Fund Management System (hereinafter called XPCCHPF), HPF has also fulfilled its function in enhancing the housing purchase power of employees, bettering the housing conditions of employees and boosting the process of urbanization of Xinjiang Production and Construction Corps. However, with the changing of economic and social situations, the HPF has brought about some prominent problems in terms of management mechanism and operation mode. XPCCHPF is no exception. If not addressed, the problems will affect the benefits of HPF savers and impede the healthy, steady and sustainable development of HPF. Therefore, HPF has to be reviewed historically and its problems have to be studied and analyzed logically and reform approaches and proposals are expected to put forward. This paper takes as a case study XPCCHPF by using literature research and comparison method to overview China’s Housing Provident Fund System and its characteristics, elaborate XPCCHPF and its problems in terms of management model, HPF collection, loan origination and utilization. Then, the paper tried to compare and analyze the successful practice of Shanghai HPF and Dalian HPF and with Shanghai HPF as a benchmark suggest the medium- and long-term reform direction and approaches. Finally, taking into consideration the actual conditions of XPCCHPF and its Thirteenth Five-year Plan for development, the paper discussed the improvement initiatives and implementation proposals including adjustment of management model and improving HPF collection, loan origination and utilization in the near future.
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Chain, Bing-Hung, and 陳炳宏. "A Comparative Analysis between Taiwan''s New Labor Pension System and Hong Kong''s Mandatory Provident Fund." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/61525110922111754980.
Full textAbstract:
碩士逢甲大學
風險管理與保險研究所
97
Abstract On July 2005, Taiwan’s Labor System presented an important reform. Replacing the Defined Benefit Plan, the new reform adopts the Defined Contribution Plan, which was named Taiwan Labor Retirement Pension Act（the “TLRPA”）or Taiwan’s New Labor Pension System. The TLRPA requires employee’s retirement income plans be established and maintained for each participant ensuring an independent, individual account within the Labor Insurance Bureau (the “LIB”). Additionally, TLRPA also allows that an annuity plan could be purchased from private life insurance companies under certain conditions. And The TLRPA specifies that employers can only promise to contribute a percentage (i.e. at least 6% of the wage) to an individual account on behalf of the participants. On another hand, Hong Kong’s Mandatory Provident Fund（MPF）, starting in the year 2000, all employers and employees must join a mandatory defined contribution plan. Contribution rate of 10% with equal contributions from both employees and employers. The funds are managed by the private sector. In TLRPA, through the implementation of this new system, beneficiaries'' pension payment will be much more safeguarded after retirement. However, there is still not perfect enough, how about take MPF be a good suitable model for our reference. This article studies TLRPA, and proposes some personal opinions through comparison with MPF. Then the author further analyzed the inner between MPF and TLRPA, thus drew out concrete comparisons of the two kinds of occupational pension system in some aspects; the laws and regulations system construction, the operation mechanism, thus enlightenment of some feasibility, which brought some practical significance to development and maturity of TLRPA. First, the government of Taiwan should only holds the post plans and be a monitor; Second, The regulations about choosing private service providers can promote the benefit of pension plan.; Third, the cushions of private pension system must build up, such as purchasing professional indemnity insurance and setting compensation fund in MPF.; Fourth, some ordinances about insurance companies can support annuity expertise in TLRPA need to improve.; Fifth, MPF accept mutual fund to reach it''s goal, therefore, the insurance companies in Taiwan could use annuities to help participant deal with longevity risk,and also the variable annuities could help participant accumulating benefits ; Sixth, TLRPA pays more attention about annuity than MAF, because life annuities can help people hedge their personal longevity risk.; Seventh, intermediaries will play an important role when Taiwan''s occupation pension system be privatized, so the code of Conduct for Intermediaries are imminent.; As well as Eighth, in order to promote industry''s competing force and to make " win situation" between employer and employee, TLRPA should consider increasing minimum Eligibility of requirement, for instance, the period is at least 60 days.
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趙建民. "A study on the controversial issue of the establishment of a central provident fund in Hong Kong." Thesis, 1988. http://ndltd.ncl.edu.tw/handle/7ngmm2.
Full text
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Chang, Yun-Yueh, and 張雲岳. "Do Hedge Fund Indices Provide Diversification Benefits? Application of Using Mean-Variance Spanning Test." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/49564633354721004282.
Full textAbstract:
碩士國立中央大學
財務金融研究所
97
According to portfolio theory, we can gain diversification benefits by investing in assets that have low correlation with the portfolio we hold. In other words, one is often interested in finding out whether one set of risky assets can improve the investment opportunity set of another set of risky assets. In this paper, we use mean-variance spanning test to see if investors can improve the efficient frontier by adding hedge funds to their portfolios. Moreover, using step-down procedure to test the spanning hypothesis, it can help us to know whether the rejection comes from the difference of tangency portfolios or global minimum-variance portfolios. By using monthly returns data for 55 hedge fund indices in the CSFB/Tremont and Hedge Fund Research database from 1990/01/01 to 2008/12/31, our empirical result shows that we can gain diversification benefits by adding hedge fund indices to our benchmark portfolio; meanwhile, we have higher Sharpe ratio. And following step-down procedure, we can know diversification benefits come mostly from the difference of global minimum-variance portfolios. We also add REITs to our benchmark assets to see whether REITs will dilute diversification benefits from hedge fund investments. From our empirical results, we can’t any find significant evidence that REITs dilutes the diversification benefits from hedge funds.
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"A study of the marketing of provident fund manag[e]ment services by life insurance companies to manufacturers in Hong Kong." Chinese University of Hong Kong, 1987. http://library.cuhk.edu.hk/record=b5885827.
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Hughes, Peter Mark. "An examination of subsidies provided by public universities to affiliated foundations." Thesis, 1990. http://hdl.handle.net/1957/38191.
Full textAbstract:
The purpose of this study was to determine the degree to which public universities
are providing subsidies to tax-exempt, non-profit, legally distinct corporations
which serve as university-affiliated foundations. Specifically, this investigation
sought to determine (a) the percentage of universities providing subsidies, (b) the
types of subsidies provided, (c) the dollar value of subsidies provided by the universities,
and (d) whether statistically significant differences exist among the categories
of the value of the foundations' endowed funds, university size, and the amounts of
foundation unrestricted and restricted expenditures with respect to the presence,
type, and dollar ranges of subsidies provided by universities to their affiliated foundations.
A survey instrument was developed for purposes of gathering data for this
study. The accessible population surveyed consisted of all four-year public universities
and colleges with an enrollment exceeding 2,500 full-time students which were
members of the National Association of College and University Auditors. Of the
selected sample size of 125, a total of 83 usable responses were received, resulting
in a completion rate of 66 percent.
Based on the results of the study, the following information was obtained:
(a) 94 percent of the universities provided at least one type of subsidy to their
foundations; (b) 73 percent of the universities provided staff and 80 percent of the
universities provided office space to their foundation; (c) 50 percent of the universities
provided subsidies of $50,000 or more, 33 percent provided $100,000 or more,
and 20 percent provided $250,000 or more to their foundation; and (d) foundations
that received the lowest subsidies (zero) had the highest means for endowment values,
student enrollments, and expenditures.Graduation date: 1990
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HŘIBOVÁ, Jitka. "Komparace nabídky služeb a jejich vliv na místní rozvoj ve zvolených oblastech - Novohradsko a Veselsko." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-126561.
Full textAbstract:
The work deals with the explanation of services and their impact on local development. It focuses on the analysis of the services offered in two areas surveyed on the Novohradsko and Veselsko. This is the assessment of supply and quality of services to the needs of the population and visitors. Based on the results relating to the service offerings are designed measures in each area would be improved and expanded range of services. To develop these services are designed to further the possibility of drawing money from funds of the European Union.
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Ledwaba, Melton. "HR employees' perceptions regarding the changes in section 198B of the Labour Relations Act." Diss., 2018. http://hdl.handle.net/10500/25703.
Full textAbstract:
South Africa’s labour legislation has recently undergone momentous changes, in
particular, the changes relating to section 198B of the Labour Relations Act (LRA) 66 of
1995. These amendments have proven to be more contentious than any other changes
implemented by government in past years. The purpose of this study is to examine and
outline the specific implications that the amendments to legislation regarding fixed-term
contracts have on a pension and provident fund company in Gauteng, South Africa. This
research will therefore highlight the implications (positive and negative) concerning the
changes to section 198B on a pension and provident fund organisation in Gauteng, South
Africa.
The qualitative investigatory study was conducted with six employees of a pension and
provident fund company which makes use of fixed term contract employees, until data
saturation was reached. The data was collected by means of individual in depth
interviews. The results of the study clearly indicate that the changes to section 198B will
have both negative and positive implications. Some of the negative implications are that
organisation have had to incur increased employment costs as a result of having to
provide equal benefits and conditions of employment to all fixed term contract employees.
Organisations now have to review the necessity of deploying fixed term contracts and
where required to do away with such contracts. The implication here is that, the
employment flexibility which organisations previously had has now been removed.
Some of the positive implications are that, a few employees who had been on fixed term
contracts were employed on a permanent basis after the changes came into effect.
Employees experienced greater job security and were offered much needed benefits such
as medical aid, pension and disability benefits. Permanent and fixed term contract
employees are now treated equally. Part-time employees have better job security and the
enhanced ability to enforce statutory rights in terms of equal treatment in employment by
evoking enforcement mechanisms such as the Commission for Conciliation, Mediation
and Arbitration (CCMA), labour courts and bargaining councils with jurisdiction to arbitrate
matters.Business Management
M. Com. (Business Management)
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Жукова, Н. М. "Система пенсійного забезпечення в Україні: проблеми та перспективи розвитку." Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7535.
Full textAbstract:
У роботі розглядаються теоретичні аспекти функціонування системи пенсійного забезпечення, еволюція розвитку, визначено основні проблеми пенсійного забезпечення. Проаналізовано стан солідарної пенсійної системи, розвиток недержавних пенсійних фондів та узагальнено міжнародний досвід щодо реформування системи пенсійного забезпечення.
Запропоновано пропозиції щодо можливості удосконалення функціонування пенсійного забезпечення в Україні шляхом впровадження накопичувальної системи та розвантаженням солідарної системи.В работе рассматриваются теоретические аспекты функционирования системы пенсионного обеспечения, эволюция развития, определены основные проблемы пенсионного обеспечения. Проанализировано состояние солидарной пенсионной системы, развитие негосударственных пенсионных фондов и обобщены международный опыт реформирования системы пенсионного обеспечения. Даны предложения относительно возможности усовершенствования функционирования пенсионного обеспечения в Украине путем внедрения накопительной системы и разгрузкой солидарной системы.
The work deals with with theoretical aspects of functioning pension system, evolution of development. The State pay-as-you-go Pension System, the development of non-state pension funds and the international experience in reforming Pension System were analyzed.. Suggestions of improvement pension system in Ukraine were proposed. by introduction of the story system and unloading of the solidarity system.
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Waked, Bandar. "Access to Finance by Saudi SMEs: Constraints and the Impact on their Performance." Thesis, 2016. https://vuir.vu.edu.au/32466/.
Full textAbstract:
Access to finance is one of the biggest obstacles facing the development of small and medium enterprises (SMEs) all over the world. The literature shows that growth and development of the SME sector is strongly linked with sustainable access to financial resources. Although a few studies have attempted to examine this relationship in Saudi Arabia, there remain knowledge gaps with respect to the relationship between the development of SME and obtaining funds from financial institutions. In order to fill this gap, this study aims to assess factors that affect access to finance from Saudi banks by SMEs in Saudi Arabia and to identify the obstacles that affect Saudi SME performance.
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Manamela, Tukishi. "South Africa’s occupational retirement system : a comparative social security perspective." Thesis, 2015. http://hdl.handle.net/10500/21043.
Full textAbstract:
Continuous reforms of pension systems of countries of the world remain significant considering the fact that many countries, including South Africa, face challenges of how to adequately provide for their ageing populations. South Africa’s retirement system takes a formal three-pillar approach; comprising the state old-age pension, occupational funds, and private savings. Pension provision (occupational) takes the form of retirement funds which are mostly established by employers, administered by insurance companies, and regulated by the state through legislation. South Africa does not have a public fund and relies solely on the private retirement system. Many workers in South Africa retire with no income or with insufficient benefits and end up relying on the state for support. The reasons for this include a general lack of a culture of saving, the absence of a public fund, the voluntary nature of the system, leakages that exist within the system, a lack of mandatory preservation of benefits, risks with lump-sum cash payments, and the fact that the system focuses more on those in formal employment. This raises the question whether the system is in line with what is guaranteed by section 27 of the Constitution of the Republic of South Africa, 1996 that everyone has a right to have access to social security. The right guarantees “everyone” access to some form of income (protection) during retirement, which makes retirement provision an important social security component. Thus, pensions play an important social security role as they protect the elderly from falling into poverty. Benefits received from retirement savings serve as income replacement in retirement and should therefore receive adequate protection, and they must be able to provide adequate protection to the beneficiaries – beyond mere survival. Over the years South Africa has embarked on many reform processes to find ways to improve its retirement system. This study determines the adequacy of South Africa’s occupational retirement system along social security objectives. It describes the nature of the system, considers proposals made for reform purposes, examines international law, (including systems in Belgium, the Netherlands, and the United Kingdom for a comparative study), identifies weaknesses in the system, and makes some proposals to improve coverage and protection of benefits.Mercantile Law
LL. D.
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BALOGOVÁ, Inka. "Regenerace bytových domů v Českých Budějovicích s využitím strukturálních fondů EU." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136525.
Full textAbstract:
The objective of the work is the preparation of the project "Revitalization of the Václav Volf residential building 1379/21" to ensure the regeneration of this panel house with the use of money from the structural fund as part of the 1st closed call as declared by the statutory town of České Budějovice on the topic of the Integrated Municipal Development Plan České Budějovice, Máj Housing Estate. A partial objective of the work is an assessment of expected benefits in the field of financing the housing fund as part of the Integrated Municipal Development Plan České Budějovice. The practical part of the essay is focused on an analysis of the possibilities of drawing finances for the regeneration of the housing fund. Using calculations, I use the method of comparing financial returnability IPRM with the subsidy title PANEL, and the regeneration program known as "Green to Savings" (Zelená úsporám). The administrative process of the project is carried out in mutually interconnected activities. The conclusion shows the realization of work actually carried out with practical examples and an assessment of expected benefits in the housing fund.
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Perlman, Leon Joseph. "Legal and regulatory aspects of mobile financial services." Thesis, 2012. http://hdl.handle.net/10500/13362.
Full textAbstract:
The thesis deals with the emergence of bank and non-bank entities that provide a range of unique
transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked,
underserved and underbanked persons via mobile phones.
Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and
independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’
services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’
services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services
are provided through ‘agents.’
Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a
Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile
‘airtime’-based Store of Value.
The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed,
in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and
consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that
entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the
traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric
MFS rises to the ‘business of banking.’
An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is
undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be
deemed ‘money’ in law.
Consumer protection for MFS and payments generally through current statute, contract, and payment law
and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in
South African law is discussed.
The legal and regulatory regimes in the European Union, Kenya and the United States of America are
compared with South Africa. The need for a coordinated payments-specific law that has consumer
protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a
regulator for retail payments is recommended. The use of trust companies and trust accounts is
recommended for protection of user funds.
| viPublic, Constitutional and International Law
LLD
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Pokorná, Veronika. "Vybrané otázky právní úpravy ochrany akcionářů v obchodním zákoníku." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-338467.
Full textAbstract:
This dissertation looks at selected matters covered by the statutory provisions on the shareholders protection as set out in the Commercial Code. It focuses mainly on the matters contained in Section 196a of the Commercial Code, Section 193 (2) of the Commercial Code, and on the issue of financial assistance. In addition, this dissertation deals with the legal protection of shareholders under the Business Corporations Act which is to take effect on 1 January 2014, and provides a brief outline of how these matters are regulated under certain foreign laws. As well, it provides a comparison with the legal regulations of the European Union. This dissertation is comprised of three sections, each having several parts. The parts are further divided into articles. Section 1 analyses the statutory provisions on the protection of shareholders as given in the Commercial Code, and is divided into four parts. The introduction, given in Part I, focuses on the protection of shareholders under the Commercial Code in the general sense. The remaining three parts concentrate on the above said selected statutory provisions. In each of those three parts, I attempt to discuss the key purpose of the provisions, describe how they developed including respective amendment (novelizations) of the Commercial Code and, in this context,...