Dissertations / Theses on the topic 'Social insurance pension'
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Xu, Chi. "An empirical study of firm-level social pension insurance in Jilin Province." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b1951110.
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Sameea, Zakariya Sultan M. "Financing social insurance in Bahrain : its history, comparison with the UK experience and proposals for reform." Thesis, University of East Anglia, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323255.
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Labulienė, Violeta. "Lietuvos pensijų fondų raidos analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061221_161546-53398.
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Baigiamajame darbe darbo autorė apžvelgia Lietuvos pensijų fondų raidą. Darbe išskiriami tokie pagrindiniai aspektai: istorinė pensijų fondų atsiradimo apžvalga, pensijų fondų veikla, pensijų fondų klasifikavimas ir veiklos ypatumai, pensijų fondų analizė. Panaudodama Lietuvos Respublikos pensijų kaupimo veiklą reglamentuojančius įstatymus, kitą reikalingą medžiagą ir surinkus duomenis apie pensijų fondus, darbo autorė išanalizavo pensijų fondų atsiradimo eigą, suklasifikavo pensijų fondus į grupes, pagal investicijų į akcijų rinkas dalį. Atlikus dalyvių pasiskirstymą tarp pensijų kaupimo veiklą vykdančių įmonių, darbo autorė išnagrinėjo kokioms bendrovėms Lietuvos gyventojai labiau patiki valdyti savo lėšas. Atlikus dalyvių pasiskirstymą pagal investavimo strategijas, autorė sužinojo kokius pensijų fondus žmonės linkę pasirinkti.Referring to the laws of the Republic of Lithuania, which regulate the pension accumulation activity, the other necessary material and the collected data about pension funds, the author of the thesis has analyzed the course of founding of pension funds, has classified pension funds according to the groups, according to the investment share in the share market. After having distributed the participants among the enterprises, which execute the pension accumulation activity, the author of the thesis has investigated the item, i.e. the enterprises, which are mostly trusted by the dwellers of Lithuania from the aspect of management of their means. After having distributed the participants according to the investment strategy, the author has ascertained which pensions funds are mostly popular among people. According to the analysis, which has been done by the author of the thesis, founding of the new pension funds of the II-nd and of the III-rd level is observed. Several large-scale enterprises of the country have expanded the offer of their funds by founding the investment funds, attributed to a larger risk, which invest most their assets into the shares. The author of the thesis would like to stress that a larger number of funds means a tough competition regarding the clients. It’s useful as the increased number of funds urges the pension accumulating enterprises to improve the quality of management, to submit a more specified and various information about their activity. An... [to full text]
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周燁 and Ye Zhou. "The pension insurance system in China: towards a western or East Asian welfare model." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31228136.
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Ydreborg, Berit. "To be in-between : the road to disability pension with reference to the Swedish social insurance system /." Doctoral thesis, Linköping : Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/med929s.pdf.
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Fedaravičienė, Vera. "Lietuvos Respublikos pensijų sistemos reformos praktiniai aspektai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_140733-93689.
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Viešojo sektoriaus ekonomikos magistro baigiamojo darbo tema yra aktuali, kadangi darbe nagrinėjama Lietuvos valstybinių pensijų sistema. Pensijų sistema – tai vienas iš socialinės apsaugos elementų. Socialinis draudimas yra pagrindinis institutas, apsaugantis pilietį rinkos ekonomikos sąlygomis. Prieš penkis metus Lietuvoje pradėta įgyvendinti valstybinio socialinio draudimo pensijų sistemos reforma. Ši reforma reiškia dalinį valstybinio socialinio draudimo pensijų sistemos privatizavimą. Šis žingsnis susilaukė ir kritikos ir pritarimo. Lietuvos mokslininkai, atlikę skaičiavimus ir statistinius tyrimus labai kritikavo ir tebekritikuoja atliktą reformą. Pasak juos, reformuota pensijų sistema nėra teisinga, daugiausia nuo jos nukentės dabartiniai pensininkai, bei vyresni dabartiniai darbuotojai, nepatenkantys į sistemą (Gylys, 2002). Atlikti tyrimai parodė, kad valstybinio socialinio draudimo pensijų sistema sukuria didesnį socialinį saugumą, nei privačių pensijų sistemos (Bitinas, 2008). Beje Lietuvoje privačios pensijų sistemos kuriamos valstybinio socialinio draudimo pensijų sąskaita. Įgyvendinus pensijų reformą, turi būti nagrinėjama, kokį socialinį poveikį pensijų sistema turės ateityje. Pensijų sistema turi būti valdoma siekiant socialinio teisingumo.
Laisvosios rinkos instituto ekspertai pritaria pensijų sistemos privatizavimui, jie teigia, kad norint išgelbėti žmonių pensijas, o ne dabartinę socialinio draudimo sistemą, reikia esminių reformų, kurių galutinis tikslas... [toliau žr. visą tekstą]Public Sector Economics Master's final thesis topic is of interest because we consider the Lithuanian state pension system. Pension system - is one of the elements of social protection. Social security is the basic institution which protects the national market economy. Five years ago Lithuania was launched in the state social insurance pension system reform. This reform is part of the state social insurance pension system privatization. This step and the context of criticism and support. Lithuanian scientists perform calculations and statistical analysis is very critical and critical carried out the reform. According to the reformed pension system is not fair, they will suffer most from the current retirees and older workers today, outside the system (Gylys, 2002). Studies have shown that the state social insurance pension system creates greater social security or private pension systems (Bitinas, 2008). By the way Lithuania private pension system developed state social insurance pension account. The implementation of pension reform should address the question of the social impact of the pension system will in the future. Pension system should be managed in the interest of social justice. Free Market Institute, experts agree the privatization of the pension system, they argue that in order to save people's pensions, rather than the current Social Security system needs radical reform, with the ultimate aim of the mandatory state social insurance waiver. However, the social... [to full text]
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Kačėnaitė, Jurgita. "Pensijų fondų veiklos teisinis reguliavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20061227_171449-97265.
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Lietuvos Respublikoje nuo 2004 metų veikia nauja socialinio draudimo pensijų sistema. Ji
suteikia Lietuvos Respublikos gyventojams teisę kaupti papildomai pensijos daliai pensijų fonduose.
II ir III pakopos pensijų fondų veiklos priežiūrą atlieka Lietuvos Respublikos Vertybinių popierių
komisija.
Pensijos yra tam tikra taupymo forma, kuri leidžia sulyginti pajamas per visą gyvenimo
laikotarpį. Kiekvienas dirbantis žmogus gali taupyti tam tikrą einamųjų pajamų dalį, taip
užtikrindamas sau išmokas iš÷jus į pensiją. Todėl išsivysčiusiose šalyse pensijos ir pensijų fondai
vystėsi jau nuo senų laikų – jų užuomazgų galima rasti jau XVII amžiuje. Pirmosios valstybinės
pensijos įvestos, generolo Oto fon Bismarko dėka, Vokietijoje 1889 metais.
Daugumoje Europos Sąjungos valstybių praktikoje išryškėjo tendencija II pensijų sistemos
pakopą daryti kaip privalomąją. Lietuvos Respublikos privalomąjį pobūdį išlaikė tik pirmoji pakopa,
tuo tarpu antroji ir trečioji yra savanoriškos. Nuo 2004 m. sausio m÷n. 1 d. Lietuvos Respublikos gyventojai dalį įmokų “Sodrai” turi teisę
pervesti į pensijų fondus, o taip pat gali savanoriškai kaupti papildomai pensijos daliai pensijų
fonduose ar gyvybės draudimo įmonėse, mokėdami tam tikro dydžio įmokas. Teisę tapti pensijų
fondo dalyviu turi asmenys, privalomai draudžiami valstybiniu socialiniu pensijų draudimu
pagrindinei ir papildomai pensijos daliai gauti, išskyrus asmenis, kurie jau yra sukakę senatvės
pensijos amžių. Pensijų įmokos dydis 2006 metais... [to full text]Lithuanians, since 01/01/04, a part of their payments to “Sodra” can remit in pension funds. All pension accumulation enterprises are strictly controlled and supervised by the Stock Commission. Pension is a particular way on saving, which allows dispensing lifetime income. Every working person can put aside a certain part of his income, thus guaranteeing allowance when the person retires. In wealthy countries pensions and pension funds have existed for a long time, their origins dating as far back as the 17th. First retirement was instituted by Otto von Bismarck in Germany 1889. There is a tendency that in most of European Union states II level’s of the pension system are compulsory. In Lithuania only I level is compulsory, while II and III are voluntary. Lithuanians, since 01/01/04, a part of their payments to “Sodra” can remit in pension funds, also they can accumulate voluntary for subsidiary part of the pension in pension funds or insurance enterprises, by making certain payments. To become a participant of the pension fund may a person, who is compulsory insured with the social retirement insurance, to get main or subsidiary part of pension. Person, who is already turned the retirement age, have no right to participate in the second level. In 2006 the pension payment is 4.5 percent, since 2007 – 5.5 percent of participant’s income, from which the national social security payments are countable. Payments are remitted from VSDF (National Social Insurance Fund) budget to... [to full text]
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Stanková, Vendula. "Pojistné fondy v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4423.
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The objective of this diploma thesis is to describe public insurance funds of social security and to analyse their indicators and factors which influence these funds most. The social insurance system is significant revenue and expenditure channel of the national budget in the Czech Republic. Social and private insurance are two basic types of insurance. Social solidarity is essential principle of social insurance and principle of equivalence is typical of private insurance. This diploma thesis deals with systems of pension insurance, sickness insurance and health insurance. Existing setting of these systems will probably be inconvenient in the future. That is why they are subject of political discussion nowadays. Unfavourable demographic trend is the most major problem of pension insurance system. Effectiveness of sickness insurance is reduced by abuse of sick benefits. Increasing health care expenditures and excess of demand for health care are difficult questions for solving and setting of health insurance. Changes that are being made in social insurance systems today and also their impact on economy are described in conclusion.
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Малько, Т. В. "Проблеми та перспективи розвитку соціального страхування в Україні." Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/22150.
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Малько, Т. В. Проблеми та перспективи розвитку соціального страхування в Україні : магістерська робота : 072 Фінанси, банківська справа та страхування / Т. В. Малько ; керівник роботи Парубець О. М. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 111 с.Об’єктом дослідження система соціального страхування в Україні. Предметом дослідження управління розвитком системи соціального страхування в Україні. Метою магістерського дослідження є розробка напрямків удосконалення управління розвитком системи соціального страхування в Україні. Завданнями роботи є: розкрити економічну сутність соціального страхування, принципи та механізми; вивчити механізм державного регулювання системи соціального страхування; вивчити джерела фінансування системи соціального страхування в Україні; дослідити сучасний стан основних складових системи соціального страхування в Україні; дослідження зарубіжного досвіду управління розвитком соціальної сфери з акцентом на соціальному обслуговуванні; розробка напрямів модернізації системи соціального страхування в Україні. За результатами дослідження сформульовані висновки щодо стану соціального страхування та перспективи його розвитку. Одержані результати можуть бути використані у роботі студентами, які навчаються на економічних факультетах, аспірантам і викладачам, а також практичним працівникам: фінансистам, менеджерам, аналітичним працівникам.
The object of research is the social insurance system in Ukraine. The subject of research is the management of the development of the social insurance system in Ukraine. The purpose of the master's research is to develop areas for improving the management of the social insurance system in Ukraine. The objectives of the work are: to reveal the economic essence of social insurance, principles and mechanisms; to study the mechanism of state regulation of the social insurance system; to study the sources of financing of the social insurance system in Ukraine; to study the current state of the main components of the social insurance system in Ukraine; research of foreign experience in managing the development of the social sphere with an emphasis on social services; development of directions of modernization of the social insurance system in Ukraine. Based on the results of the study, conclusions are formulated on the state of social insurance and prospects for its development. The obtained results can be used in the work of students studying at the faculties of economics, graduate students and teachers, as well as practitioners: financiers, managers, analysts.
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Lorenc, Tomáš. "Důchodová reforma v ČR a její dopad na spotřebitele." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9103.
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This thesis considers the pension reform in the Czech Republic and its impact on the consumer. At the beginning it sums up the possibilities of financing the life in retiremnt age and familiarizes the reader with evolution and current level of the pension system in the Czech Republic. It introduces different suggestions of political parties and in analytical part are specified the reasons for change. Then are presented the basic steps for high-quality reform of pension system. In the last chapters is shown the impact on consumer and presented own suggestion for pension reform.
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Конопліна, Ю. С. "Доцільність реформування пенсійної системи України." Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/63219.
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Автор досліджує найбільш важливі аспекти пенсійної реформи. Основна увага приділяється пенсійному віку чоловіків і жінок, а також проблемам зв'язку між середньою заробітною платою та середньою пенсією.The author examines the most important aspects of pension reform. The main attention is paid to the pension age of women and men and the problems of connection between wages and pensions.
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Конопліна, Ю. С. "Проблеми рейтингування недержавних пенсійних фондів." Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/63857.
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Система соціального страхування України може бути вдосконаленою за рахунок декількох резервів: позбавлення даної системи від тягаря соціальних виплат різним категоріям пільговиків, а також поступове перенесення функцій щодо пенсійного забезпечення пільгових категорій пенсіонерів з Пенсійного фонду України на роботодавців у рамках діяльності недержавних пенсійних фондів. Дана обставина викликає необхідність дослідження рейтингування недержавних пенсійних фондів.Ukrainian social insurance system may be improved by means of several reserves: eliminating the burden of social payments for different categories of persons entitled to benefits, step by step transferring the functions of pension providence from Pension Fund of Ukraine towards employers in frames of non-state pension funds activity. This circumstance makes it necessary to pay attention to non-state pension funds rating.
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Björklund, Carl Henry. "Från gemenskap till individualism : om pensionerade statstjänstemän i Sverige." Thesis, Uppsala universitet, Historiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-261018.
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Uppsatsen handlar om den lokala föreningen i Västerås av SPRF, Sveriges Pensionärers Riksförbund. En utblick görs till det socialpolitiska förvärvet från tidigmodern tid. Under femtiotalet fanns en social och ekonomisk gemenskap. Den har genom Socialförsäkringsbalken 2010 förbytts i individualism när pensionen direkt och entydigt tillhandahålls av staten.How Sweden's elderly fared after the war. Focus is on public officials in Västerås, a provincial capital one hour's drive west of Stockholm. Arriving from the collective spirit of the fifties, the individual can no longer elicit any economic incentive from any entity positioned between him and the state.
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Nepraš, Vojtěch. "Problematika důchodového zabezpečení z pohledu společnosti INOTECH ČR spol. s r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221567.
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This thesis analyses problems of old age pension scheme in the Czech republic from view of the employees of company INOTECH ČR, spol. s r. o.. It contains the proposal of solving to create reserves for old age pension scheme by using products offered in Czech republic like life insurance and pension aditional insurance.
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Hultqvist, Sara. "Att göra aktivitetsersättning : Om målförskjutning och icke-kontakt vid förtidspension för unga." Doctoral thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-34255.
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This thesis investigates ‘the doing’ of the Swedish social insurance program Activity Compensation (AC). AC is an example of disability policies in Western welfare states. These policies have two goals: to ensure financial security and to promote social participation. In 2003 AC replaced Early Retirement Pension for persons aged 19 to 29 years and who, for medical reasons, have reduced work capacity. Three features characterize AC. Young adults are differentiated in a separate system. For them, benefits are time-limited. Benefits include an established right to participate in activities. Doing AC is studied bottom-up. Interviews with two actor groups have provided the empirical base: 1) persons accorded AC and medically certified to have an anxiety and/or a depression diagnosis and 2) the respective administrator(s) at the Swedish Social Insurance Agency. National legislative preparatory texts and legal documents complete the data. The conclusions of this study are three-fold addressing goal displacement and non-contact. Firstly, a discursive change in respect to the denotation of social participation within the politics of principle has appeared throughout OECD countries over the last decennium. This goal displacement obscures the goal of economic security emphasizing the profitability of work. AC explicitly manifests this change in establishing a right to activity participation for beneficiaries. This displacement is without full impact in the politics of practice when actors’ experience of doing AC is examined. Financial security remains the foremost goal in the local politics of practice mirroring the initial function of safeguard for those with reduced work capacity due to certified illness. Relating to this lexical displacement, the study concludes that social participation is revealed as a goal to be realized in a specific form, salaried employment, within a distinct arena, the labor market. Values such as life-quality are neglected as regulatory efforts to get persons on the track to work have been underscored. Finally, the prescribed contact between the insured young adults and their administrator(s) is not consistently present. This contact is a necessary condition for the intended planning of activities to take place. When non-contact prevails, the established regulatory right to participate in activities can not materialize.
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Valero, Carreras Diego. "Análisis económico actuarial del desarrollo de planes de pensiones complementarios en las empresas latinoamericanas y de países emergentes." Doctoral thesis, Universitat de Barcelona, 2011. http://hdl.handle.net/10803/52153.
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La tesis pretende demostrar que el desarrollo de pensiones complementarias en países emergentes puede ser una fórmula posible de reducción de la pobreza en la vejez, entendida esta como la provisión de elementos suficientes para que el ingreso tras el retiro permita mantenimientos dignos del nivel de vida. Para ello se analiza la viabilidad económica para las empresas y el Estado, y la suficiencia económica para las personas. Concretamente esta tesis investiga acerca del nivel adicional de coste que pueden tener las empresas en el desarrollo de pensiones complementarias que sean suficientes para mantener el nivel de vida. Se determina el incremento en sus costes laborales, también la incidencia que un marco impositivo ad-hoc puede tener para ellas.The doctoral thesis demonstrates that occupational pension plan development in emerging countries can be a way to prevent poverty in old age, understood as income under retirement would be enough to maintain a minimum standard of living. Thus, the economic feasibility for companies and governments is analyzed. This thesis also deals with level of coverage for population as well. More specifically, research is focused on additional cost for companies to set up occupational pension plans, after designing several models. Labour cost increasing is calculated and put on place comparing among different countries with the benchmarked case study, the Dominican Republic. A tax framework for the country and its companies is proposed and validated, foreseeing the economic flows during the next following 25 years.
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Vojtíšková, Kristýna. "Dopad důchodové reformy na veřejné a komerční pojištění." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124899.
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The aim of my thesis entitled "The impact of pension reform on public and commercial insurance" is primarily to assess the current state of public insurance, which includes social insurance, as the first pillar of the pension system, the evaluation of the other two pillars and reforms associated with it. I describe to you the functioning of the system of public health insurance and commercial insurance options. Also, as the reader will learn some background information functioning medical facility. As a result, I will summarize the effects of reform and attempt to assess.
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Ahlgren, Åsa. "Vocational rehabilitation, work resumption and disability pension : a register-study of cases granted vocational rehabilitation by social insurance offices in a Swedish county /." Stockholm, 2006. http://diss.kib.ki.se/2006/91-7140-659-X/.
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Конопліна, Ю. С. "Класифікація корпоративних пенсійних схем за ступенем ризику." Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62889.
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Автор розглядає різноманітні види корпоративних пенсійних схем. основна увага приділена такій характерній рисі кожної пенсійної схеми, як рівень ризику. Автор здійснює дослідження залежності між такими показниками, як коефіцієнт фінансування пенсійної схеми і рівень ризику пенсійної схеми.The author examines different kinds of corporate pension schemes. The main attention is paid to such characteristic feature of each pension scheme as risk level. The author implements study of dependence between such indicators as funding ratio of pension scheme and risk level of pension scheme.
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Kaľata, Martin. "Dlhodobá udržateľnosť dôchodkového systému SR a jeho vplyv na verejné financie." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124527.
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Retirement System of the Slovak Republic is composed of two main pillars, which are different from the way they recognize pension benefits. While the first pillar is based on solidarity, the second pillar of the pension system to the fore merit. This thesis seeks to assess the functioning of both these pillars, their most important challenges and opportunities of maintaining the pension system. The maintenance of the pension system is also connected to the main objective of the work, which is the second pillar of the impact on the government deficit, namely the Social Insurance Agency.
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Vojtová, Magdaléna. "Analýza zásluhovosti v českém důchodovém systému u jednotlivých příjmových skupin." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193661.
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This master's thesis deals with the principles of solidarity and equivalence in the Czech pension system, analyzes all the factors which affect the level of equivalence and examines their current settings in the pension system of the Czech Republic. Although there are many variables, that play an important role in the system, salary reduction limits seems to be the most important one. Therefore, great attention is paid to this topic -- the impact of the reduction limits during the pension benefits calculation under the various income groups. In recent years there have been implemented several reforms of the system, but the equivalence is still very low after all. While the standard of living of low-income people after retirement remains the same or even increases, the standard of living of middle- and higher-income groups decreases enormously. The thesis continuously evaluates the economic impact of individual actions and parametric reforms on different income groups and on this basis suggests possible changes and solutions that should lead to higher equivalence of the pension systém.
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Mažonienė, Kristina. "Valstybinio socialinio draudimo sistemos įvertinimas ir perspektyvos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050602_153104-44393.
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Research object: the system of state social insurance. Research aim: to evaluate the state social insurance system and forecast it’s prospects. Objectives: to present a general conception of the state social insurance system; to determine a dependency of different welfare state traditions and the state social insurance system; to determine administration and financing means of the entire system; to analyze the state social insurance system in Lithuania; to evaluate the trends of the state social insurance in Lithuania and implemented reform of the system; to foresee long-term and short-term perspectives of state social insurance system. Research methods: descriptive and graphical, data systemization methods, comparative analyses, logic analyses and syntheses, analysis of literature and practical experience of individual countries. Study of periodical literature by different authors as well as legislative base on the state social insurance system’s activity helped to determine problems of this system, methods of their solution, prepare forecasts of the state social insurance development.
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Lahodná, Veronika. "Probelamtika zdanění v pojišťovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191485.
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The topic of this diploma thesis is the taxation issue in insurance which represents the specific sector of economy. The insurance helps people to deal with the financial consequencies of the realization of the random event. The first part of the thesis consists of taxation matter from the insurance company point of view. The main part focuses on the technical reserves which are the largest part of the liabilities. Consequently the attention is turned to the clients of the insurance companies and their employers In this part it is suitable to present the taxation principles of the natural person, the taxation of indemnity and the advantages resulting from the life insurance. The next chapter deals with the possible future developement and with the present situation on the insurance market. The thesis is completed with a practical example which concentrates on the taxation in 3 predefined situations.
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Táflová, Kateřina. "Vývoj sociálního pojištění a souvisejících státních institucí v ČR mezi lety 2004 a 2014." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264674.
Full textAbstract:
The main aim of this thessis is to analyze the evolution of legal rules and structures of organization of public administration connected with social insurance between years 2004 - 2014. The first part of the thessis provides the intro of problem. The second part sumarises main crosspoints within the evolution of social insurance and sickness and pension insurance and its covering organization - Českou správu sociálního zabezpečení. The crucial changes are written down in surveillance tables. There are also mentioned changes in social benefits of passive policy of employment and evolution of Employment Department. These are also specified in surveilance tables. There are also analized: impact of legislative changes on amount of social benefits, administrative burden of byrocratic workers and total operating expenditures. These makroekonomics data are graphicaly pictured in the second part of the tessis. Crucial is the enumeration of changes that had real impact on the national economic.
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Федина, В. В. "Розвиток накопичувальної системи пенсійного забезпечення в Україні." Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/22122.
Full textAbstract:
Федина, В. В. Розвиток накопичувальної системи пенсійного забезпечення в Україні : дис. ... канд. екон. наук : 08.00.08 / В. В. Федина. - Чернігів, 2021. - 253 с.Дисертація присвячена обґрунтуванню теоретичних основ розвитку накопичувальної системи пенсійного забезпечення. Розвинуто наукові погляди на економічну природу пенсійного забезпечення. Поглиблено теоретичні основи структуризації пенсійної системи, надано змістовно-функціональну характеристику накопичувальній складовій системи пенсійного забезпечення як оновленої парадигми соціальних гарантій, досліджено еволюцію недержавного пенсійного забезпечення в процесі реформування пенсійної системи. Здійснено оцінку рівня пенсійного забезпечення громадян України у контексті впливу демографічних та економічних чинників. Проаналізовано сучасний стан та ефективність недержавної накопичувальної системи пенсійного забезпечення в Україні. Охарактеризовано нормативно-правове поле становлення і функціонування такої системи. Визначено головні орієнтири концептуального обґрунтування розвитку та ефективності системи пенсійного забезпечення. Запропоновано напрями посилення взаємозв’язку між рівнями пенсійної системи України через використання фінансових ресурсів накопичувальної системи пенсійного страхування. Розроблено пропозиції щодо інструментів впливу держави на активізацію розвитку накопичувальної системи пенсійного забезпечення.
Диссертация посвящена обоснованию теоретических основ развития накопительной системы пенсионного обеспечения. Развиты научные взгляды на экономическую природу пенсионного обеспечения. Охарактеризованы теоретические основы структуризации пенсионной системы, предоставлено содержательно-функциональною характеристику накопительной составляющей системы пенсионного обеспечения как обновленной парадигмы социальных гарантий, исследована эволюция негосударственного пенсионного обеспечения в процессе реформирования пенсионной системы. В работе аргументировано необходимость стратегического проектирования развития НСПЗ. Обосновано теоретический контур процедур выбора стратегических альтернатив развития накопительной системы пенсионного обеспечения, который базируется на принципах целевого и функционального управления. Систематизированы ключевые факторы, обусловливающие перспективы и динамику развития системы накопительного пенсионного обеспечения, а также определяют поле возможностей ее трансформации ради приумножения пенсионных накоплений граждан. Осуществлена оценка уровня пенсионного обеспечения граждан Украины в контексте влияния демографических и экономических факторов. Проанализировано современное состояние и эффективность негосударственной накопительной системы пенсионного обеспечения Украины. Установлено, что изменение численности и возрастной структуры населения страны, снижение доли ее экономически активной части, сокращение плательщиков ЕСВ на фоне наращивания нагрузки на ПФУ обусловливает необходимость расширения источников финансирования пенсионных выплат, в том числе за счет накопительной составляющей. Выявлено, что накопительная система пенсионного обеспечения формируется под влиянием совокупности политических, правовых, экономических и социокультурных факторов. Охарактеризовано нормативно-правовую базу становления и функционирования накопительной системы пенсионного страхования. Определены главные ориентиры концептуального обоснования развития и эффективности системы пенсионного обеспечения. Предложены направления усиления взаимосвязи между уровнями пенсионной системы Украины из-за использования финансовых ресурсов накопительной системы пенсионного страхования. Разработаны предложения по модернизации государственных регуляторных инструментов на активизацию развития накопительной системы пенсионного обеспечения. Предложено принятие Малого пенсионного кодекса, где четко должны быть прописаны: структура многоуровневой пенсионной системы, общие принципы, принципы и механизмы функционирования системы пенсионного обеспечения, виды пенсионного обеспечения, порядок назначения, перерасчета и выплаты пенсий из всех уровней, принципы установления права такие виды выплат; права, обязанности и ответственность всех субъектов пенсионных отношений. В работе были выделены и обоснованы стратегические доминанты обеспечения роста накопительной системы пенсионного обеспечения в условиях имеющихся ограничений и практических возможностей.
The dissertation is devoted to substantiation of theoretical bases of development of accumulative system of pension provision. Scientific views on the economic nature of pensions are developed. The theoretical foundations of structuring the pension system are considered. The substantive and functional characteristics of the accumulative component of the pension system as an updated paradigm of social guarantees are provided. The evolution of private pension provision in the process of reforming the pension system has been studied. The assessment of the level of pension provision of the citizens of Ukraine in the context of the influence of demographic and economic factors was carried out. The current state and efficiency of the non-state accumulative pension system in Ukraine are analyzed. The normative-legal field of formation and functioning of such system is characterized. The main guidelines of the conceptual substantiation of the development and efficiency of the pension system are determined. The directions of strengthening the interconnection between the levels of the pension system of Ukraine through the use of financial resources of the accumulative pension insurance system are proposed. Proposals have been developed for instruments to influence the state to intensify the development of the funded pension system. To assess the development of the funded pension system, a comprehensive forecasting model based on exponential forecasting is built, taking into account crisis economic trends and approximate terms of recovery of the level and growth rate of Ukraine's economy
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Wiid, Yvette. "An evaluation of the parametric amendments of legislation relating to the distribution of retirement benefits upon divorce." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7286_1363774406.
Full textAbstract:
This thesis will examine the effects of divorce on the benefit payable to a member of a retirement fund, where divorce has occurred before the member has reached retirement age. In
particular, parametric (that is, piecemeal) amendments to the relevant legislation will be analysed in order to outline the development of the legislation relating to divorce and the consequent distribution of
assets (including retirement savings). The previous and current legal position in South Africa relating to divorce and retirement savings will be set out and critically analysed to determine whether the current position can be regarded as an improvement upon the previous legal position, or whether other and/or new problems in this area have been created. Parametric amendments to
relevant legislation have thus far been the subject of many cases in our courts and adjudicative tribunals. A systemic overhaul of a particular area of law is a useful tool in providing legal certainty
and clarifying the laws applicable to that area. This thesis will therefore argue in favour of a systemic overhaul of the legislation applicable to the allocation of retirement benefits at divorce, as opposed to the ineffectual parametric (i.e. piecemeal) amendments that have been implemented thus far. An essential aspect of this study is a comparative study of South African legal principles
relating to retirement benefits and divorce with the legal principles of this subject in the United Kingdom (UK).
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Шкодкіна, Юлія Михайлівна, Юлия Михайловна Шкодкина, Yuliia Mykhailivna Shkodkina, and Г. М. Левченко. "Переваги та недоліки застосування єдиного внеску на загальнообов’язкове державне соціальне страхування." Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12498.
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Конопліна, Ю. С. "Роль банків у недержавному пенсійному забезпеченні." Thesis, Українська академія банківської справи Національного банку України, 2013. http://essuir.sumdu.edu.ua/handle/123456789/63639.
Full textAbstract:
Автор розглядає порівняльну характеристику банків, недержавних пенсійних фондів і страхових компаній в контексті розвитку недержавного пенсійного забезпечення. Основна увага приділена перевагам фі недолікам зазначених фінансових інститутів за критерієм збереження вартості інвестицій.The author examines the comparative characteristics of banks, non-state pension funds and insurance companies in the context of non-state pension provision development. The main attention is paid to the advantages and disadvantages of these financial institutions by the criterion of investments safety.
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Маслик, Р. О. "Формування фінансового забезпечення соціального захисту населення України." Thesis, Львів, 2017. http://ir.stu.cn.ua/123456789/15993.
Full textAbstract:
Маслик, Р. О. Формування фінансового забезпечення соціального захисту населення України : дис. ... канд. екон. наук : 08.00.08 / Р. О. Маслик. - Львів, 2017. - 265 с.Дисертаційна робота присвячена обґрунтуванню теоретико-організаційних аспектів фінансового забезпечення соціального захисту населення. Досліджено теоретичну сутність поняття соціального захисту населення та його основних складових, зокрема, встановлено, що його потрібно розглядати з позиції головної мети соціальної держави та суспільства, яка реалізується шляхом використання не лише правових, економічних, організаційних, а й фінансових важелів, що спрямовуються на досягнення та поліпшення соціально-прийнятного суспільством рівня життя кожного громадянина. Розроблено й обґрунтовано структурно-ресурсну модель формування фінансового забезпечення соціального захисту населення. Розкрито сутнісне наповнення фінансового забезпечення соціального захисту населення, акцентовано увагу на необхідності залучення коштів недержавних джерел, які сьогодні починають відігравати важливу роль в осучасненні державних фінансів. На основі багатофакторної моделі спрогнозовано доходи населення на середньотерміновий період за допомогою методу експоненційного згладжування та інтервального прогнозу. Для поліпшення ситуації у сфері соціального захисту населення України запропоновано орієнтуватися на модернізацію й осучаснення основних положень системи фінансового забезпечення соціального захисту населення, що в свою чергу приведе до ефективного використання фінансових коштів, необхідних для забезпечення гідного рівня життя кожного громадянина.
Диссертация посвящена обоснованию теоретико-организационных аспектов финансового обеспечения социальной защиты населения. Исследована теоретическая сущность понятия социальной защиты населения и его основных составляющих. Установлено, что социальную защиту населения нужно рассматривать с точки зрения главной цели социального государства и общества, которые реализуются путем использования финансово-экономических и организационных рычагов, в том числе направляемых на достижение и улучшение социально-приемлемого обществом уровня жизни каждого гражданина. Обосновано необходимость взаимодействия негосударственных нетрадиционных источников финансирования социальной защиты населения с государством, а именно поиск альтернативных способов привлечения денежных средств путем франдайзинга. На основе рассчитанной совокупности индикаторов, определяющих финансовую устойчивость негосударственных пенсионных фондов, а также защищенность финансовых интересов участников фонда, была проанализирована деятельность трех негосударственных пенсионных фондов в динамике. На основе рассчитанных коэффициентов предложен методический подход к выбору негосударственного пенсионного фонда, исходя с учета рисков потерь доходов его участников и показателей финансовой устойчивости. Разработана и обоснована структурно-ресурсная модель финансового обеспечения социальной защиты населения. Раскрыта сущность финансового обеспечения социальной защиты населения и сделан акцент на необходимости привлечения финансовых средств негосударственных источников, поскольку они начинают активно влиять на традиционную систему государственных финансов. На основе предлагаемой многофакторной модели сделан прогноз доходов населения с помощью метода экспоненциального сглаживания и интервального прогноза. Определено, что для улучшения сложившейся ситуации в сфере социальной защиты населения Украины, нужно взять курс на ее модернизацию, осовременивание основных положений системы социальной защиты населения, предлагаемое приведет к эффективному использованию финансовых средств, необходимых для обеспечения надлежащего уровня благосостояния населения.
The thesis is dedicated to the substantiation of theoretical and organizational aspects of the population social protection financial provision. The theoretical essence of the population social protection concept and its main components is investigated. It has been established that “the population social protection” should be considered from the point of view of the main goal of a social state and society, which is realized through the use of legal, economic organizational levers including financial ones aimed at achievement and improvement of the socially acceptable level of every citizen life. The structural-resource model of the population social protection financial provision is developed and substantiated. The essence of the concept of “financial provision of the population social protection” is revealed, the emphasis is placed on the need to attract funds from non-state sources, as today they are beginning to play an active role in public finances changes. On the basis of the multi-factor model, a population income prediction was made for 2016-2018. using the exponential smoothing method and interval prediction. As a result, we determined that in order to improve the situation in the sphere of the population of Ukraine social protection, it is necessary to take a course on its modernization, updating of the basic provisions of the population social protection system, which in turn will lead to the effective use of financial resources necessary to ensure a decent living standard of every citizen.
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Журавка, Олена Сергіївна, Елена Сергеевна Журавка, and Olena Serhiivna Zhuravka. "Діяльність страхових компаній в системі недержавного пенсійного забезпечення." Thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77659.
Full textAbstract:
Пенсійне забезпечення є важливою складовою системи соціального
захисту населення. Від ефективності пенсійної системи залежить рівень життя
населення, їх добробут та стабільність. Пенсійна система України сьогодні є
недосконалою, насамперед – через брак коштів на фінансування пенсійних
виплат з солідарної системи загальнообов’язкового державного пенсійного
страхування, на що впливають такі фактори, як старіння населення, тіньова
економіка, безробіття. Тому пенсійна система потребує значних змін та
реформування солідарної системи, а також ефективного впровадження
накопичувальної системи та розвитку системи добровільного (недержавного)
пенсійного забезпечення.
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Конопліна, Ю. С. "Зарубіжний досвід оцінки пенсійних схем за критерієм мінімізації ризиків." Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/63185.
Full textAbstract:
Автор розглядає проблеми платоспроможності песнійних схем. Основна увага приділяється мінімізації ризиків шляхом управління рівнем двох базових показників - коефіцієнта фінансування і коефіцієнта заміщення. Автор проводить дослідження основних способів управління івнем зазначених показників.The author examines the problems of pension schemes solvency. The main attention is paid to risks minimization by managing the level of two basic indicators - funding ratio and replacement ratio. The author implements study of the basic methods of managing the level of such indicators.
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Daza, Aramayo Lourdes Gabriela. "Sociální zabezpečení v některých státech Latinské ameriky." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4472.
Full textAbstract:
This thesis has aims to acquaint the reader with Latin American Social Security systems. For this end, 7 Latin American countries have been chosen. Henceforth, the different Social Security systems operating in these countries are described. It is a comparative analysis, describing the similarities and differences among them. Is necessary to emphasize that this paper does not only provide current information of the different Social Security systems, but also statistical information, which is considered as essential to the context of the economic, demographic and social environments in which are these Social Security systems function. The systems described are: the Pension System, Heath Insurance, Sickness Benefits, Unemployment Insurance, Family Entitlements and last Maternity Benefits. The countries that have been chosen are the following: Argentina, Bolivia, Chile, Colombia, Ecuador, Peru, and Uruguay. In addition to the comparative analysis in this paper, the level of development in the chosen Latin American countries as well as the latest trends concerning the Social Security systems are determined and explained.
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Holub, Martin. "Nepříspěvkové doby v důchodovém systému ČR ? opomíjený prvek transformace důchodového systému." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77207.
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Non contributory periods is one of the key issues in the public discussion on the planned reform of the pension system in the Czech Republic and is being widely discussed by economists, social scientists and political representatives. The PhD thesis focuses on a detailed analysis of non-contributory periods in the Czech pension system and their impact on pension system balance and micro and macro economic connections. It includes an international comparison of non contributory periods and a minute description of one selected non contributory period -- child care in selected European countries. The extent of non contributory periods considered in the pension system represents one of the theoretical possibilities of parametric changes to the pension insurance system. Non contributory periods are taken into account in pension schemes either because the individual is carrying out a non-wage-earning activity beneficial to society or because the individual through no fault of their own finds themselves in an (adverse) social situation which from a humanitarian perspective justifies their participation in pension insurance without making insurance payments. The institution of non contributory periods helps to secure the universality of the pension system, which enables the participation of economically inactive persons in the pension insurance system. The amount of non contributory periods or the proportion between non contributory periods and years worked, or the proportion between paid insurance and non contributory periods (potential loss of insurance contributions) has, to date, merely been estimated in the Czech Republic. This PhD thesis presents the first accurate figures, based on unique individual data on insured persons; methods of analysis, synthesis, comparison, simulations were used and statistical methods were applied. The analysis reveals that non contributory periods are a significant element of the Czech pension system amounting to 22.4% of the total insurance period which is unacceptable especially as regards the principle of equivalence. The average duration of non-contributory periods for current pensioners is 8.7 years. The proportion of hypothetical insurance calculated from the average wage at potential total income from insurance was in the observed year 30% or 13% (calculation based on the minimum wage). Non contributory periods in the Czech pension system have a significant impact on its balance. Paying premiums for non contributory periods (included in pension law) would cause a decrease in the contribution rate to 18% (calculation based on the average wage). If non contributory periods were not considered, the potential savings on pensions paid out would be almost CZK 35 billion in the observed year. That represents 16.5% of expenditure on pension payments and more than twice the deficit of the pension insurance account for the observed year. Therefore the author recommends in the thesis the restriction of non contributory periods and the introduction of payments for such non-contributory periods from those people who will be entitled to a pension from such non contributory periods in the future.
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Allende, Mickaël d'. "La contribution du droit européen au droit de la protection sociale complémentaire." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020087.
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Aucun cap clair n’a été fixé par les pouvoirs publics européens s’agissant du droit de la protection sociale complémentaire. La contribution du droit européen en la matière est toutefois majeure. Les opérateurs spécialisés chargés de la gestion des régimes institués ont fait l’objet de nombreux textes, quoique non axés spécifiquement sur le droit de la protection sociale complémentaire et ne tenant pas toujours compte de l’originalité du modèle économique et social de certains d’entre eux. Les intérêts des bénéficiaires des dispositifs établis ont été pris en considération davantage en raison de l’extension du rôle du droit du travail au sein de l’Union européenne que des dispositions adoptées en droit de la protection sociale. Située au croisement de plusieurs domaines du droit, de l’économie et de la politique sociale, la protection sociale complémentaire cherche toujours, dans le concert du droit européen, à faire entendre une voix qui lui soit propre. Il est cependant permis d’espérer qu’un fil conducteur soit un jour plus clairement adopté, plaçant l’entreprise, qui constitue le socle du droit de protection sociale complémentaire, au coeur des réflexions et des réformes. C’est en effet au sein des entreprises, et en Europe, qu’est née la protection sociale complémentaire. Il serait cohérent que, deux siècles plus tard, les pouvoirs publics européens reviennent aux origines de celle-ci pour en déterminer l’avenirNo clear direction has been set by the European authorities regarding complementary social protection law. However, European law still makes a major contribution on the subject. The specialized operators in charge of administrating complementary schemes have been the subject of numerous laws, but not specifically focused on complementary social protection law and not always taking into account the originality of the economic and social model of some of them. The interests of the beneficiaries were more taken into consideration because of the employment law growing position within the European Union than because of the measures adopted on social protection law. Complementary social protection happens to be right at the crossroads of several areas of law, economics and social policy. It is therefore still trying to have its own voice heard in the concert of European law. However, we can hope that a common connecting thread will be more clearly adopted, which will put the company, as the foundation of complementary social protection law, at the heart of debates and reforms. It isindeed within companies, and in Europe, that complementary social protection was born. It would make sense that, two centuries later, European authorities return to the roots of the latter to set a course for the future
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Yang, Tony King. "The needs of a lifetime the search for security, 1865-1914 /." Diss., [Riverside, Calif.] : University of California, Riverside, 2009. http://proquest.umi.com/pqdweb?index=6&did=1957340911&SrchMode=2&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1269458235&clientId=48051.
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Thesis (Ph. D.)--University of California, Riverside, 2009.Includes abstract. Includes color illustrations. Available via ProQuest Digital Dissertations. Title from first page of PDF file (viewed March 24, 2010). Includes bibliographical references (p. 231-239). Also issued in print.
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Syskaki, Margarita. "Impact of the recent financial crisis on social and private insurance : the cases of Greece and Germany." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17303.
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Mestrado em Actuarial ScienceToda a sociedade, independentemente das suas prioridades, estabelece importantes sistemas de seguros, tais como sistemas de seguros de vida e fundos de pensões. Algumas nações têm semelhanças nas questões da proteção, mas cada país tem regras especializadas que levam em consideração as suas taxas de crescimento económico, inflação e outros fatores relacionados. Este trabalho pretende analisar os aspetos básicos de bem-estar social a nível global. Por conseguinte, a análise terá um foco global, prosseguindo depois para aspetos mais característicos do seguro social e do seguro privado, bem como dos sistemas de pensões. Além disso, a fim de promover uma análise mais profunda, Grécia e Alemanha serão utilizados para fundamentar a discussão, devido à sua disparidade económica e nos sistemas de seguro.
Every society, regardless of its priorities, establishes significant insurance systems such as life insurance systems and pension funds. While some nations have similarities in the management of insurance issues, yet each country has specialised regulations which take into consideration its particular rates of economic growth, inflation and other affective factors. This work intends to examine the basic aspects of social wellbeing at a global level. In pursuit of this goal, the analysis will adopt initially a global focus and proceed to examine the characteristics of social and private insurance systems as well as pension systems. Further, in order to promote a deeper analysis, Greece and Germany will be used to substantiate discussion due to their contrasting economic status and insurance systems. The figures collated for the purpose of this study reflect the economic environment both before and after the crisis in the interests of facilitating an effective comparison.
info:eu-repo/semantics/publishedVersion
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Choi, Jong-Kyun. "Democratisation and the politics of welfare reform : the development of public pensions and national health insurance in Korea, 1961-2002." Thesis, University of Kent, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270682.
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Bredenkamp, Caryn. "Falling through the cracks : income security and the South African social security system." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52269.
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Thesis (MA)--Stellenbosch University, 2001.ENGLISH ABSTRACT: This thesis focuses on the extent to which the South African social security system succeeds in providing protection in the vulnerable periods of the life-cycle and against the major contingencies of unemployment, disability and disease. Through a detailed examination of the different social insurance and assistance programmes, it isolates which particular population segments (by occupation, income quintile and race group) "fall through the cracks" in the provision of income security. It does not look only at the articulation between different social insurance and social assistance programmes, but also acknowledges how social security complements other governmental interventions, such as social services, and non-state sources of income security, such as those provided by the private insurance market and the family and community. Part One of the thesis is devoted to an examination of social insurance in South Africa, in other words, to those programmes that seek to compensate for a loss of income in the event of particular contingencies and that are funded by contributions from employers and employees. In addition, theoretical perspectives on social security, and social insurance in particular, are provided, with a discussion of the various economic arguments in favour of and against the provision of social security. Part Two of the thesis examines the range of non-contributory social assistance - cash benefits paid form general revenue - that are available to South Africans who qualify in terms of the means tests. Each chapter provides an analysis of the extent to which the social assistance programme under analysis provides a safety net for the relevant category of vulnerable people. It does this by examining the appropriateness of the programme structure, take-up rates and the fiscal sustainability of the programmes. In addition, the budgetary process by which revenue is allocated to social assistance programmes and expenditure trends are examined. The thesis concludes that although the South African social security system has achieved a fairly advanced level of development and covers a fairly wide range of risks, there are a number of constraints facing its further expansion. Social insurance schemes provide generous benefits, but their membership is restricted to the employed. Expanding coverage by social insurance would require substantial growth in remunerative employment which, given prevailing labour market conditions, seems unlikely. The provision of more generous social assistance programmes catering for a broader range of contingencies is severely curtailed by already high fiscal expenditure on welfare and macroeconomic constraints. Moreover, changing demography, household structures and dependency burdens, especially as the HIV/AIDS epidemic spreads, seem likely to increase demands on social assistance programmes. Consequently, until employment can be expanded so that more people can contribute to their own income security, the informal social security provided by the family and/or community will remain the first line of support for many.
AFRIKAANSE OPSOMMING: In hierdie tesis word gefokus op die mate waartoe die Suid-Afrikaanse bestaansbeveiligingstelsel daarin slaag om ondersteuning tydens kwesbare periodes in die lewensiklus en beskerming teen groot gebeurlikhede soos werkloosheid, ongeskiktheid of langdurige siekte te bied. Daardie bevolkingsegmente (volgens beroep, inkomstegroep of ras) wat nie volledig toegang tot inkomstesekuriteit het nie, word uitgesonder deur 'n gedetaileerde ondersoek van die verskillende maatskaplike versekerings- en bystandsprogramme. Daar word ook gekyk na die artikulasie tussen die verskillende programme sowel as na hoe ander regeringsintervensies (bv. verskaffing van maatskaplike dienste) en private bronne van inkomstesekuriteit - verskaf deur die privaat versekeringsmark, die gemeenskap en die familie - deur maatskaplike bystand aangevul word. Deel Een word gewyaan 'n ondersoek van maatskaplike versekering in Suid-Afrika - daardie programme wat vir inkomsteverlies weens spesifieke gebeurlikhede probeer kompenseer en wat tipies deur bydraes van werkgewers en werknemers befonds word. Teoretiese perspektiewe op bestaansbeveiliging in die algemeen en maatskaplike versekering in besonder word ook verskaf en argumente vir en teen die verskaffing van bestaansbeveiliging word bespreek. Deel Twee ondersoek die reeks nie-bydraende bestaansbeveiligingsprogramme wat uit algemene owerheidsinkomste befonds word, asook bestedingstendense in maatskaplike bystand. Die tesis kom tot die gevolgtrekking dat, alhoewel Suid-Afrikaanse bestaansbeveiliging 'n redelik gevorderde vlak van ontwikkeling bereik het en 'n wye reeks risiko's dek, daar 'n aantal beperkinge op verdere uitbreiding is. Maatskaplike versekeringskemas bied uitgebreide voordele, maar lidmaatskap is tot indiensgeneemdes beperk. Uitbreiding van dekking vereis beduidende groei in formele indiensneming, wat onwaarskynlik lyk, gegewe huidige arbeidsmarktendense. Die verskaffing van gunstiger maatskaplike bystandsprogramme gemik op meer gebeurlikhede word ernstig deur reeds hoë fiskale uitgawes op welsyn en deur makroekonomiese oorweginge beperk. Verder sal veranderende demografiese strukture, huishoudingstrukture en afhanklikheidslaste, veral teen die agtergrond van die toename in HIVNIGS, aansprake op maatskaplike bystandsprogramme vergroot. Gevolglik sal die informele inkomstesekuriteit gebied deur die familie en/of gemeenskap die eerste of enigste ondersteuning vir groot dele van die bevolking bly, totdat indiensneming genoeg uitgebrei kan word sodat meer mense tot hul eie inkomstesekuriteit kan bydra.
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Aljahdali, Hani. "Building an effective framework for institutional investor activism and minority shareholder protection in Saudi Arabia : lessons from the UK." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/building-an-effective-framework-for-institutional-investor-activism-and-minority-shareholder-protection-in-saudi-arabia-lessons-from-the-uk(23c54771-8219-4c55-8fee-7876c145fbcd).html.
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Corporate governance practice differs regionally and nationally, depending on how each legal environment protects minority investors, capital markets and company ownership structure. Governance can also change spectacularly in regions or countries with comparatively high levels of institutional investment. The notion of institutional investors' activism is increasingly important in developed markets as the ideal corporate governance mechanism to monitor corporate managers and overcome agency problems arising from dispersed corporate ownership in modern companies. These institutions can work together on an improved corporate governance framework more effectively than individual investors, monitoring corporate controllers of listed companies in emerging and developing markets, using their influence more vigorously and in ways more fitting to a concentrated ownership environment such as that in Saudi Arabia. Consequently, the role of institutional investors in emerging and developing markets will depend strongly on institutional investors' activism and the arrangements determined and undertaken by the corporate governance regulatory framework in these markets. In considering the influential role of institutional investors to improve corporate governance practice, a high level of minority shareholder protection thus remains an indicator of good corporate governance and regulatory pressure of rights and incentives, which are necessary to empower non-controlling shareholders in these concentrated ownership markets to exert a strong activist influence in monitoring corporate activities, thus improving the corporate governance practices of investee companies. In this context, this thesis contends that in Saudi Arabia in particular, shareholder involvement in corporate governance is inadequate, as a result of a variety of economic and regulatory obstacles. It goes on to identify what improvements are necessary and where, to ensure a sound framework for effective institutional investor activism and to improve the level of minority shareholder protection. It also cautions Saudi legislators against erecting hurdles to the future engagement of Saudi and foreign institutional investors in monitoring corporate activities which may affect the conditions for access, allocation and monitoring of equity, which is so important for value creation and sustainable economic growth. The main benefit to be derived from this research is that it facilitates a fuller understanding of the Saudi approach to corporate governance, the corporate ownership environment and trends in the capital market. The analysis also deepens knowledge of corporate governance regimes, including the role of institutional investors, and of their characteristics and investment behaviours. In short, it considers whether institutional investors are willing or have been encouraged to use their power to engage in the companies in which they invest and whether they are qualified to solve the agency problem.
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Pais, Artur Luís Viegas Soares. "A protecção social pública na velhice em Portugal: evolução histórica de 1919 a 2008." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/3197.
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Mestrado em Análise de Política SocialEsta dissertação procura analisar o percurso histórico da protecção social pública à velhice em Portugal desde o início do século XX até aos nossos dias. O método de análise seguiu uma abordagem documental, com particular relevância para o corpo legislativo. Dado o extenso horizonte temporal em análise, definiram-se três grandes fases do processo de construção da cobertura social a esta eventualidade, atendendo à presença de determinadas características delimitativas em cada uma delas. Na parte conceptual são referidos os elementos mais importantes das duas concepções de cobertura à velhice, cuja convergência e posteriores combinações deram origem aos sistemas europeus actualmente existentes e que se podem distinguir pela sua dominância Bismarckiana ou Beveridgiana conforme é bem patente nos três sistemas nacionais de Segurança Social apresentados: França, Itália e Alemanha. Foram também abordados os diversos tipos de prestações e as instituições prestadoras cuja diversidade justificou, em 1994, uma ordenação das Nações Unidas distribuindo-as por três pilares, sendo mais recentemente divididos em fileiras de protecção. O carácter público ou privado, a natureza obrigatória ou voluntária e o regime de gestão financeira (repartição ou capitalização) são alguns dos elementos mais importantes que identificam claramente o pilar e eventualmente a fileira em que se integra cada tipo de prestação. Seguidamente, passou-se à divisão da cobertura da eventualidade em Portugal dividindo-a em três fases bem delimitada: a fase assistencial até à promulgação da primeira legislação relativa aos seguros sociais; a fase do Seguro social iniciada em 1919 e que se prolongou até 1974, incluindo a instituição do Sistema de Previdência Social e suas reformas; a fase do Direito Social iniciada após 1974, com a introdução do Sistema de Segurança Social e prestações de natureza não contributiva, e que é delimitada pela ultima reforma realizada em 2007. A descrição e interpretação dos normativos produzidos e a sua relação com os acontecimentos políticos, sociais e económicos da altura mostram bem as vicissitudes por que passou a cobertura desta eventualidade até assumir os contornos actuais.
This dissertation seeks to analyse the historical development of public social protection for old age in Portugal from the beginning of the 20th century up to the present day. The analytical method followed a documental approach, with particular importance given to the body of legislation. Given the breadth of the temporal horizon of the analysis, three major phases were defined for the process of construction of social coverage for this type of risk, taking into account the presence of specific delimiting characteristics for each of them. In the conceptual part, the most important elements of the two concepts of old age coverage are discussed, as are their convergence and later combinations, which gave rise to present day European systems. The two streams are identified as being predominantly Bismarckian or Beveridgean, clearly manifest in the three national social security systems presented: France, Italy and Germany. There were also examined the various types of payments and of paying institutions, whose diversity justified, in 1994, a United Nations order distributing them in three pillars, being more recently divided into levels of protection. The public or private character, the compulsory or voluntary nature and the financing regime (repartition or capitalisation) are some of the most important elements which clearly classify the pillar and, as appropriate, the level which includes each kind of payment. There then follows the division of coverage of types of risk in Portugal, divided into three well delineated phases: the assistential phase up to the coming into effect of the first social security legislation; the phase of social insurance beginning in 1919 and continuing up to 1974, including the institution of the Social Welfare System and its reforms; the phase of Social Rights initiated after 1974, with the introduction of the Social Security System and payments of a non-contributory nature, and ending with the latest reform carried out in 2007. The description and interpretation of the resulting legal provisions and their relationship with economic, political and social events of the time demonstrate well the vicissitudes which the coverage of this type of risk has faced until reaching the current position.
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Nogueira, Julia de Menezes. "Tributação do seguro, do resseguro e dos planos de previdência privada, das seguradoras, resseguradoras e entidades de previdência complementar, sob a óptica do constructivismológico-semântico." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6484.
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Previous issue date: 2014-08-04The goal of this thesis is to analyze, from the perspective of Logical-Semantic Constructivism, all the tax norms incident on insurance, reinsurance and pension plans. We also went through the tax rules applicable to revenues and profits (or surplus) of the entities that are necessary parties to those contracts: insurers, reinsurers, open and closed private pension entities. The analysis of these normative sets under a single point of view is justified, since the contracts on focus and the activities of these entities have a common goal of ensuring risks. In the case of insurance risks, the risks must only be lawful and subject to the categories of damage insurance and personal insurance. In the case of private pension, it protects primarily the social risk of old age. Regarding the taxation of the entities, identity is shown in many aspects, especially the requirement for establishment of technical provisions to meet the future obligations, providence that must necessarily be observed by the Tax Law. In the last chapter, we concentrate on the system built in Brazil, during the last two decades, regarding the taxation of private pension plans. We analyzed each of its stages, to conclude that currently a scheme called "EET" (exemption/exemption/taxation) is adopted, according to which in the first step exemption and deductibility of contributions are granted, in the second step there is also income tax exemption during the accumulation of resources in the plan, with taxation only in the third stage, when the perception of benefits or redemption by the beneficiary occurs, privileging the long-term savings as opposed to the immediate consumption of the income
Nosso objetivo, neste trabalho, é analisar, sob a perspectiva do Constructivismo Lógico-Semântico, as normas tributárias incidentes sobre o seguro, o resseguro e os planos de previdência privada. Também nos ocupamos da tributação incidente sobre as receitas e lucros (ou superávit) das entidades que são partes necessárias nesses contratos: seguradoras, resseguradoras, entidades abertas e fechadas de previdência complementar. A análise desses conjuntos normativos sob ponto de vista único se justifica, pois os contratos em foco e as atividades desenvolvidas pelas referidas entidades têm como objetivo comum garantir cobertura de riscos. No caso do seguro, riscos de qualquer natureza, bastando que sejam lícitos e submetidos às categorias de seguro de dano e seguro de pessoas. No caso da previdência privada, protege-se primordialmente o risco social da velhice. No último capítulo, nos concentramos sobre o sistema construído no País, nas últimas duas décadas, voltado à tributação dos planos de previdência privada. Analisamos cada uma de suas etapas, para concluir que atualmente se adota regime denominado IIT , segundo o qual há isenção e dedutibilidade na etapa das contribuições, isenção na etapa da acumulação dos recursos no plano, havendo tributação somente por ocasião da percepção dos benefícios, ou resgate, pelo beneficiário, privilegiando-se a poupança de longo prazo em detrimento do consumo imediato
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Gomes, Elsa Maria Venâncio. "Pensões de Sobrevivência do Sistema Previdencial em Portugal :Enquadramento Histórico, Análise da Situação Atual e Proposta de um Novo Modelo." Master's thesis, Instituto Superior de Ciências Sociais e políticas, 2017. http://hdl.handle.net/10400.5/20235.
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Dissertação de Mestrado em Política SocialO Sistema de Segurança Social público português evoluiu de forma significativa nos últimos 40 anos, tendo a cobertura dos riscos sociais (i.e. velhice, invalidez, morte, desemprego, etc.) ultrapassado de forma significativa os requisitos impostos pela Organização Internacional do Trabalho (OIT) ou pelo Código Europeu de Segurança Social e seu Protocolo. Apesar desta evolução significativa, o certo é que o sistema nem sempre cumpre da melhor forma os objetivos para os quais foi criado, apresentando também algumas limitações, atentos ao atual contexto demográfico e de mercado de trabalho. Refira-se a este propósito que, ao longo dos últimos anos, têm sido discutidas e propostas diversas alterações no âmbito da Segurança Social que, pelo seu caráter avulso e pela orientação quase exclusiva para o lado da despesa, têm merecido a discordância do Tribunal Constitucional (defensor de alterações sistémicas e integradas do sistema). Neste contexto, esta investigação vai incidir sobre a proteção do risco morte no âmbito do Sistema Previdencial, procurando-se analisar, com particular detalhe, as questões relacionadas com a adequação do modelo de atribuição das pensões de sobrevivência, atentos ao atual contexto social e económico. Para o efeito, analisa-se os pressupostos que estiveram na origem das pensões de sobrevivência, enquadrando-se historicamente a sua evolução e identificando-se ainda os atuais mecanismos de atribuição, bem como a sua sustentabilidade e adequação face ao atual contexto social, comparando o mesmo com o existente noutras jurisdições europeias. Por fim, apresentam-se as linhas gerais de uma eventual reforma futura do modelo de atribuição das pensões de sobrevivência no âmbito do Sistema Previdencial.
The Portuguese social security system has evolved significantly over the last 40 years, with coverage of social risks (i.e. old age, disability, survivors, unemployment, etc.) significantly above the requirements imposed by the International Labor Organization (ILO) and by the European Code of Social Security. Despite this significant evolution, the system does not always fulfill the objectives for which it was created, and it also presents some limitations, attentive to the current demographic and labor market context. It should be noted that in recent years a number of changes have been discussed and proposed in the area of social security, which, due to their uniqueness and their almost exclusive orientation towards the expenditure side, were opposed by the Constitutional Court (that defends a systemic and integrated system changes). In this context, this research will focus on the protection of survivor´s risk within the scope of the public insurance system, seeking to analyze, with particular detail, the issues related with the adequacy of the current model of attribution of survivor´s pensions, considering the current social context and economic. For this purpose, the assumptions underlying the survivor’s pensions are analyzed, taking into account their historically evolution. We also identify the current mechanisms of attribution, as well as their sustainability and adequacy in relation to the current social context and to other models applied in other European countries. Finally, we identify the general lines of a new model of survival pensions under the public insurance system.
N/A
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Meftah, Leïla. "La protection sociale de l'agriculteur victime d'accidents." Thesis, Avignon, 2018. http://www.theses.fr/2018AVIG2065/document.
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L’étude de la protection sociale de l’agriculteur victime d’accidents fait le constatd’inégalités manifestes entre les victimes elles-mêmes et entre le régime des accidents dutravail et celui du droit commun. Ces inégalités sont inhérentes à la qualité d’agriculteur ;qu’il soit salarié ou non, ce dernier ne bénéficie pas des mêmes droits. En outre, l’agriculteurblessé dans le cadre de son activité professionnelle n’aura qu’une réparation forfaitaire. Cettedernière tend à compenser la perte de revenu et l’incidence professionnelle de l’accident.L’indemnisation des préjudices personnels est exclue, sauf dans l’hypothèse d’une fauteinexcusable de l’employeur. Quant aux victimes d’accidents de droit commun, leur protectionsociale n’est optimisée que si elles possèdent une complémentaire prévoyance qui va parfaireles remboursements en espèces et en nature du régime agricole. En dehors de la prise encharge du régime légal de base, la réparation des accidents de droit commun tend à êtreintégrale. Afin que toutes les victimes d’accidents soient traitées de manière égale par le droitet qu’une réparation de tous leurs préjudices puisse être réalisée, nous préconisons dessolutions pour tenter de faire disparaître les inégalités entre les agriculteurs victimesd’accidentsThe study of the social welfare of the farmer victim of accidents reveals theexistence of disparities between the victims themselves and between the industrial accidentsand the common law. These disparities are inherent to farmer’s quality; whether he isemployed or not, the latter does not benefit from the same rights. In addition, the injuredfarmer in the course of his professional activity will have only a fixed compensation. Thelatter tends to compensate the loss of income and the professional incidence of the accident.Compensation for personal injury is excluded except in the hypothesis of unforgivablemisconduct of the employer. As for the victims of accidents of common law, their socialwelfare is only optimized if they possess a top up insurance plan that will completerepayments in cash and in kind of the agricultural system. Except the coverage of the basiclegal system, the compensation of accidents of common law tends to be complete. In order toensure that all accident victims are treated with equal manner by law and that compensationfor all their injuries can be achieved, we recommend solutions so that the disparities betweenthe farmers victims of accidents can disappear
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Urbain, Bastien. "La construction juridique du système de retraite à l'épreuve de son financement." Thesis, Lille, 2018. http://www.theses.fr/2018LIL2D012.
Full textAbstract:
En un peu moins de trente ans, les modalités de financement du système de retraite ont été complètement bouleversées. Les nouvelles règles en vigueur se caractérisent non seulement par leur instabilité et leur complexité, mais elles ont en outre eu pour effet d’écarter le système de retraite de sa logique initiale. Alors que l’organisation administrative et financière mise en place à la Libération avait pour objectif de concrétiser une vision essentiellement contributive, corporatiste et équitable de la prise en charge du risque « vieillesse », les réformes intervenues depuis le début des années 1990 s’inscrivent dans une toute autre logique, davantage fondée sur l’idée de redistribution, d’universalisme et d’égalité en droit. La présente étude vise à démontrer que les modalités de financement du système de retraite ne sont pas neutres. Des mesures qui apparaissent au premier abord comme étant essentiellement techniques et comptables vont en réalité pouvoir renforcer les principes sur lesquels repose la prise en charge du risque « vieillesse » ou au contraire, les affaiblir. Au-delà, c’est toute une conception politique et idéologique de la retraite qui est en jeu. Avant de mener l’indispensable réforme du système de retraite, il est donc important de prendre conscience de la signification et de la portée des différentes techniques financières qui existent. Ce n’est qu’à cette condition que pourra être engagée une réforme cohérente, capable de garantir l’équilibre des comptes sociaux tout en respectant un cadre normatif et idéologique clairement posé et assuméIn just under thirty years, the means of financing the retirement pension system have completely changed. The rules currently in force are characterised not only by their instability and complexity, but also by the fact that they suppose a total departure from the original rationale behind said system. Whereas the administrative and financial structure set up during the Liberation sought to instil an essentially contributive, corporativist and equitable scheme to cover the risk of “old age”, the reforms introduced since the beginning of the 1990s respond to an entirely different logic, more based on the concept of redistribution, universalism and equality in the eyes of the law. The present study aims to show that the means of financing the pension system are far from neutral. Provisions that at first glance can seem to be of a quintessentially technical or accounting nature in fact serve to reinforce, or even to weaken, the underlying principals of how to cover the risk of “old age”. Thereafter, there is a entire political and ideological vision of retirement in play. Before carrying out the much-needed reform of the pension system, it is therefore vital that we are aware of the import and scope of the various financial techniques that currently exist. Only by doing so can we pave the way for a coherent reform of the system, which is able to guarantee the balance of social accounts whilst also adhering to a regulatory and ideological framework that is clearly implemented and assumed
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LU, AN-CHI, and 盧安琪. "The Problem on Seniority Integration of Social Pension Insurance--Take the seniority integration of labor insurance and national pension insurance as an example." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/e68vyg.
Full textAbstract:
碩士東吳大學
法律學系
106
Our social insurance has stepped into the era of the annuity formally, after the annuity of Labor Insurance launched on January 2009 and National Pension Insurance started to launch on October 2008. However, the social insurance system with separate occupations, while people change their careers, changes their insurance plans, whether the previous seniority for insurance plans can be retained or counted, and it will be related to the amount of pension warranty. Hence, this paper was based on Labor Insurance and National Pension Insurance as examples, in order to explore the problems of social insurance pension plans for consolidation of seniority in our country. Labor insurance and National Pension Insurance reduce the risk and possible influence for the insurers and their families through pension program via compulsory insurance, social appropriateness, and minimum subsistence which are so different from commercial insurance. It has become an essential way to achieve the goals of social security and indifference, but it also involves the protection and restrictions of the human rights in the basic. Therefore, the relevant regulations and laws have to conform to the principle of the social state, and be bound by the principle of legal rights, as well as the principle of equality and proportionality. The purpose of the system was designed that seniority of Labor Insurance and National Pension Insurance can be combined to improve the economical protection of the insurers through the previous seniority of another insurance plan. However, we could discover the interactions from the discussion of cases study in chapter 4 that the insurers may choose whether count in the seniority of another insurance plan, and the insurers of labor insurance may choose one-time pension, or the National Pension Insurance has A-type and B-type payment programs to be chosen, and these programs are chosen one kind of pension plan only, etc. Hence, it generates the problems that the amount of seniority in the practice is the same, but the payment is different in insurances or pension plans, and there are a lot of differences of pension rights and interests between choosing combination of the seniority and choosing not to do so, or it could apply for one-time pension of labor insurance for seniors and the pension programs of the national pension to their survivals simultaneously. Therefore, the pension of the labor insurance survivors shall be paid in conjunction with the National Pension Insurance, and for the survivors of the disability pension insurers, who receive the National Insurance and the Labor Insurance, shall also provide the survivor's pension payment, and it may also be included in the seniority of National Pension; as for the National Pension Insurance, it is recommended that the recognition criteria for the disability annuity should be consistent with other social insurances. For those who receive the senior pensions from the labor insurance, as long as the seniority is less than 15 years or the pension is less than 500,000 NTD, the A-type seniors pension plan could be applied for as well. And it enhances the regulations that “other social insurance annuity insurers are not allowed to apply for the basic protection from the A-type of senior’s pension, and it is the same regulation for the basic protection of the disability pensions and the survivor's pensions, who could receive pensions but they select to collect the one-time pension plan as well”. The survivor's pensions shall be paid combined with the counted seniority of the Labor Insurance. The Presidential Pension Reform Commission has reached a consensus for various occupational insurances and retirement systems on the designation of retention of seniority, seniority calculations combined but annuity calculation separated, and the combined seniority of Labor Insurance and National Pension Insurance, and it will deal with similar problems, while it implements other social insurances for calculation of seniority combined. This research considers that the retention of seniority of government employee insurance should not be limited to the seniority after 2005, while agricultural insurance for the farmers and military insurance should design the retention mechanism and annual as soon as possible. Each social insurance should set the minimum age for admission for the combined calculation of seniority. The requirements for insurance coverage should also be no difference for everyone, and the amount of pension should be adjusted periodically with the consumer price index. In addition, it suggests that it shall be handled by a single pension system, which can improve administrative efficiency and contribute to the promotion of the basic pension system in the future.
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Liu, Hsiang-Yu, and 劉湘榆. "The Annuity of National Pension Policy and Other Social Insurance." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/91562670575879572867.
Full textAbstract:
碩士中原大學
財經法律研究所
103
Abstract The economic security of retirement becomes an important topic along of the development of science and technology, aging populations, fertility decline, etc. Taiwan has become aging population society. In order to meet the urgent need of retirement issue; improving National Pension Insurance and providing social insurance are tasks which brook no delay. There are four sections about the economic security of retirement in our national society insurance. That includes Labor insurance, Farmer's health insurance, Government employees’ insurance and Insurance for Military Personnel. National Pension Insurance is launched in 2008. The main purpose of this insurance is to take care of those citizens who do not participate in others insurances. However, after reforming couple times, National Pension Insurance still has not accomplished the goal of integrating the Farmer’s health insurance. The future trend of annuity reform scheme will integrate all related society insurance annuity. It still needs to be studied whether the research can improve National Pension Insurance and other related insurance policies. This research will discuss about the basic concepts of social insurance. Furthermore, we will investigate National Pension Insurance. The following will be the description of conceptual framework: Chapter One “Preface”: Explain the research motivation and purpose, field of research and methods. Chapter Two “Analyze the concept and theory of social insurance and annuity scheme”: Introduce the concept of social insurance and annuity scheme by comparing social insurance and commercial insurance. Chapter Three “National Pension Annuity introduction”: Arrange and introduce National Pension Annuity. Chapter Four “The relationship between National Pension Annuity and related social insurance”: Simply narrate Labor insurance, Farmer's health insurance, Government employees’ insurance and Insurance for Military Personnel and compare to National Pension Annuity. Chapter Five “The current situation and innovation of National Pension Annuity and related social insurance annuitizations”: This chapter will point out the existing problems of National Pension Annuity and solution. Furthermore, we will also bring out the problems of social insurance annuitization and solution. Chapter Six “Conclusion and Suggestion”: Make a conclusion about the research and offer the suggestions about National Pension Annuity in the future.
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Matloga, Nicholas Sylva. "Time-barring and prescription of pension funds : a legal perspective." Thesis, 2012. http://hdl.handle.net/10386/725.
Full textAbstract:
Thesis (LLM. (Labour Law)) -- University of Limpopo, 2012The amendment of section 30I (3) of the Pension Funds Act No.24 of 1956 by the provisions of section 30I of the Pension Funds Amendment Act No.11 of 2007 poses a serious threat to the constitutional right to social security (Section 27 (1) (c) of the Constitution). The amendment places this challenge on this right because it places some form of time-barring on the member of the fund or the complainant (his or her dependent) when lodging a pension funds complaint after a prescribed time has elapsed (three years) and the Adjudicator will no longer have no powers to condone such a late referral despite good cause shown and prospects of success on the part of the complainant. The said amendment has placed the poor more especially those in the rural areas in a disadvantageous position, because most of them are illiterate and not aware of their pension law rights. This means that even though they are entitled to the pension funds benefits, they cannot access it if they lodged their complaint outside the three-year period.
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Cheng, Nai-Chieh, and 鄭迺潔. "The Study of Notional Defined Contribution Applies to Social Insurance and Pension System." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/66587206885632476596.
Full textAbstract:
碩士淡江大學
保險學系保險經營碩士班
99
According to the change of the population structure and macroeconomics environment,old social security for aged facing heavily deficit financing in many contries.This paper focus on notional defined contribution in Sweden.Hold the expert interviews to realize the feasibility of notional defined contribution,self-investment and buffer fund applies in Taiwan. There are some difference phenomenons between Taiwan and Sweden,such as taxable base,population aging and the characteristics for parities.These phenomenons lead national defined contribution to apply in Taiwan uneasily. However,the reform of pension may refer to some characteristics for national defined contribution,for example buffer fund,self-investment and automatic balancing mechanism.Hence,suggest govertment enhance the social capacity to solve system problems. Promote basic pension integration to build basic social safety net.
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Yu, Zong-Ru, and 余宗儒. "Slip through the social security safety net of the National Pension Insurance - A study of foreign and mainland chinese spouses participation in the National Pension Insurance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/09791562569395814983.
Full textAbstract:
碩士國立臺灣大學
政治學研究所
100
In recent years, the numbers of both international marriages and children born to such family of foreign and mainland chinese spouses have been rapidly increasing in Taiwan. Foreign and chinese spouse have already become the fifth major ethnicity of Taiwan. Most of the marriage immigrants are female persons from less-developed countries. Prejudices and discriminations against marital immigrants have caused problem of human right infringements. Despite the accelerated legal reforms on marital immigration in recent years, existing laws remain insufficient for the protection of human rights involved in Taiwan marital immigration including legal regulations concerning residence, nationality, social insurance and health service. Analyses and suggestions will follow to propose possible improvements on the protection of human rights. It is a system of the social insurance that social security system is primary, according Article 7 of the National Pension Act that citizens under 65 with their household registered in ROC, except for those should participate or have already participated in other related social insurances, take part in the Insurance and become the insured persons. If foreign and mainland china having not settled down in Taiwan area. they couldn’t to participate in national pension insurance. Therefore, on the protection of the right to national pension insurance in Taiwan, the citizens are better than aliens whose rights are better than the people from Mainland China. On the other hand, those who have owned the citizenship should have better rights of protection, but the spouses from other country should have equal rights of protection as those who are from Mainland China. The main reason to strictly regulate the spouses from Mainland China is based on the consideration of the separation of the Government and the situation of the enemy as well as the national security and interest. However, it is not considered that foreign and mainland chinese spouses are all the spouses of our citizens. If the government treats the spouses from other countries different from Mainland China without better justifications, it can not pass the tests of the equal protection and the principle of proposition. Therefore, the right to national pension insurance of foreign and mainland chinese spouses should be treated nicely, equally, reasonably, and in justifiably. If it truly requires to treat them differently, then there should be substantial equal protection as its justification to do it. On the grounds that what fundamental human rights foreign and mainland chinese spouses in Taiwan should have are not clear, this study focus on the issue to obtain the maximum profit not only to ensure foreign and mainland chinese spouses’s rights to social insurance but also practice our national pension insurance system to make them to be balance and propose related suggestions. The study also reviewed and criticized National Pension Act in this light, and in turn made some specific recommendations for amending the relevant statutes.
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Ye, Xiao-Wan, and 葉小婉. "The Impact of New Rural Social Pension Insurance on Labor Supply in Rural China." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/22213337208224642921.
Full textAbstract:
碩士國立臺灣大學
農業經濟學研究所
102
As the world’s most populous country, China is facing the increasingly serious problem of an aging population. Of the growing aging population, 70% come from rural areas. Due to the lack of a public pension system in the rural areas, the pension issue has become a major challenge for the rural elderly population. The New Rural Social Pension Insurance (NRSPI) system implemented in 2009 has filled the gap of China’s rural pension system that has been suspended since 1997. However, whether or not it can improve the economic well-beings of rural elders requires further evaluation. In this study, China Health and Retirement Longitudinal Study (CHARLS) 2011 national baseline data was adopted to evaluate the effectiveness of the NRSPI, from the perspective of labor supply. Empirical findings show that the NRSPI has a “crowding-out effect” on the labor supply of rural elders. The policy significantly reduces the working hours but has an insignificant impact on the probability of participating in the labor force. The “ceaseless toil” working conditions of rural elders in China have not been fundamentally changed, mainly due to the excessively low pension standard and the short implementation time of the NRSPI. The results also reveal that rural elders aged below and above 60 years old respond differently to the NRSPI. Due to the income effect, the crowding-out effect of the NRSPI for rural elders aged above 60 years old is more obvious than the ones aged below 60. In addition, the crowing-out impacts of the NRSPI on working hours are also larger, for men and those with poor health, low family economic level, and under the self-employed occupation category. Accordingly, the policy recommendation may include extending the NRSPI coverage, increasing the pension income level, and protecting low-income individuals’ right to join insurance.