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Chernyavska, Olena, Edison Vizuete i Olena Gorbunova. "Pensions: governmental obligations or individual choices". Thesis, Полтава : ПУЕТ, 2014. http://dspace.puet.edu.ua/handle/123456789/2732.
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Chernyavska, Olena, Edison Vizuete i Olena Gorbunova. "The future and realities of pensions in the Western world". Thesis, Полтава: ПУЕТ, 2013. http://dspace.puet.edu.ua/handle/123456789/2680.
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Vidler, Sacha. "Pension reform: an analysis of the economic foundations of private pensions". Thesis, The University of Sydney, 2003. http://hdl.handle.net/2123/577.
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The dissertation investigates support by economists for the global policy shift away from unfunded public pension schemes towards funded private pension schemes. Influential economists and institutions, including the World Bank, present a suite of economic arguments that suggest that this shift will have positive effects on national economies, particularly in the context of aging. The arguments may be categorised according to their relation to the operation of three sets of institutions: capital markets, labour markets and political systems. In capital markets, the transition is purported to increase private and national saving, increase the quantity and quality of investment, and provide more efficient private administration. In labour markets, it is claimed that the shift will reduce labour market distortions associated with public pensions, which inhibit competitiveness, produce unemployment and encourage early retirement. According to the World Bank, public pensions systems cause these distortions without achieving their stated objective of reducing inequality. In the political sphere, the shift is purported to insulate the pension system from political pressures, which otherwise inevitably lead to crisis. The thesis provides evidence which refutes these claims. The best research, including studies by orthodox economists, indicate that the shift does not increase savings or investment, or improve the quality of financial investment. The main effect of tax concessions associated with private pension systems is to divert to private pension funds savings that would occur in any case via other mechanisms. The tax concessions are also regressive, even in systems with compulsory elements. Private administration of pensions, particularly in a plural consumer market setting, is highly inefficient, with customers at a disadvantage in dealing with providers due to the complexity and opacity of products and pricing. A negative relationship is found between public pension spending and levels of elderly poverty, suggesting that reducing public pension spending increases levels of elderly inequality. Public pensions are found not to explain differences in economic growth between regions. Elements of system design which distort labour markets, such as by encouraging early retirement, can easily be adjusted. However, such elements are explicit government policy in several countries. A review of public and private pensions finds that examples of public system crisis are associated with instances of economic and political collapse, rather than system design. Private funded systems are found to be more vulnerable, not less, to the same external influences. Relatively generous universal public pension systems are found to be financially sustainable despite demographic change, assuming modest levels of economic growth.
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Vidler, Sacha. "Pension reform an analysis of the economic foundations of private pensions /". University of Sydney. Political Economy, 2003. http://hdl.handle.net/2123/577.
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The dissertation investigates support by economists for the global policy shift away from unfunded public pension schemes towards funded private pension schemes. Influential economists and institutions, including the World Bank, present a suite of economic arguments that suggest that this shift will have positive effects on national economies, particularly in the context of aging. The arguments may be categorised according to their relation to the operation of three sets of institutions: capital markets, labour markets and political systems. In capital markets, the transition is purported to increase private and national saving, increase the quantity and quality of investment, and provide more efficient private administration. In labour markets, it is claimed that the shift will reduce labour market distortions associated with public pensions, which inhibit competitiveness, produce unemployment and encourage early retirement. According to the World Bank, public pensions systems cause these distortions without achieving their stated objective of reducing inequality. In the political sphere, the shift is purported to insulate the pension system from political pressures, which otherwise inevitably lead to crisis. The thesis provides evidence which refutes these claims. The best research, including studies by orthodox economists, indicate that the shift does not increase savings or investment, or improve the quality of financial investment. The main effect of tax concessions associated with private pension systems is to divert to private pension funds savings that would occur in any case via other mechanisms. The tax concessions are also regressive, even in systems with compulsory elements. Private administration of pensions, particularly in a plural consumer market setting, is highly inefficient, with customers at a disadvantage in dealing with providers due to the complexity and opacity of products and pricing. A negative relationship is found between public pension spending and levels of elderly poverty, suggesting that reducing public pension spending increases levels of elderly inequality. Public pensions are found not to explain differences in economic growth between regions. Elements of system design which distort labour markets, such as by encouraging early retirement, can easily be adjusted. However, such elements are explicit government policy in several countries. A review of public and private pensions finds that examples of public system crisis are associated with instances of economic and political collapse, rather than system design. Private funded systems are found to be more vulnerable, not less, to the same external influences. Relatively generous universal public pension systems are found to be financially sustainable despite demographic change, assuming modest levels of economic growth.
5
Otero, Correa A. F. "Pensions, work and informality : a multi-tier contributory pension system". Thesis, University College London (University of London), 2015. http://discovery.ucl.ac.uk/1462658/.
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This thesis studies the relationship between pension incentives and formal labour market participation in a multi-tier de ned contribu- tion pension system. During 2008 a mayor pension reform was imple- mented in Chile, changing simultaneously the redistributive welfare and contributory tier of the system, introducing several elements to boost formal labour market participation and reduce inequalities. The expected pension wealth at retirement and the accrual rate have di er- ently changed for di erent group of the population due to the reform. I estimate the e ects of the reform on formal labour market partici- pation using two di erent empirical strategies: First, I use a di erence in di erence estimator to address the e ect of the expected pension wealth on formal labour market participation. I exploit the di eren- tial e ects of the reform on individuals belonging to di erent groups to gain identi cation. The endogenous pension wealth is instrumen- talized using time and group dummies. Second, I solve and estimate a dynamic consumption, labour supply and pension savings accumula- tion life cycle structural model. It complements the existing literature by incorporating the choice of two sectors in the labour market, the formal and informal labour sectors and by allowing for intrahouse- hold bargaining power. Households choose individuals' sector labour supply and consumption in an environment with uncertainty given by sectoral wage shocks, future marital status and future fertility choices. The main results of the thesis are threefold. Firstly, the changes in the nal pension wealth at retirement and the accrual rate have reduced formal labour market participation. Secondly, the reform has increased not only the self- nanced pension wealth but also has importantly improved the nal pension due to the rst tier reform. Finally, even though the nal pension changes have been positive for both gender, the female pension improvement has been much higher than the rise for men reducing the gender inequalities.
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Price, Debora. "Pensions and partnerships". Thesis, University of Surrey, 2005. http://epubs.surrey.ac.uk/798038/.
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Peggs, Kay. "Women and pensions". Thesis, University of Surrey, 1995. http://epubs.surrey.ac.uk/771371/.
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Legislative changes in the 1980s and 1990s have meant that non-state pensions are becoming increasingly important in pension provision in Britain. The introduction of Approved Personal Pension Plans (APPS) as a legal second-tier pension option has meant that potential pension alternatives have increased and now consist of SERPS, occupational pension schemes and APPS. These alternatives are not, however, similarly beneficial. Occupational pensions are usually by far the better option. It is precisely because women have been disadvantaged in occupational pensions in the past that so many older women live in poverty today. Using secondary analysis of the General Household Survey for 1988-90 the research shows that women of employable age are less likely to have occupational pensions or personal pension plans than men and this is largely because of the impact of childcare responsibilities on their labour market positions. However, the generally disadvantaged position of women in the labour market means even women without caring responsibilities are disadvantaged in pension welfare. In addition the research demonstrates that differences among women in relation to labour market variables as well as ethnicity, marital status and child dependency status means that women cannot be treated as an homogeneously disadvantaged group, and consequently some women are more disadvantaged than others in their pension provision. Interviews with 45 women aged 40-59 reveal that, for the women interviewed, although most women wanted an independent pension income, many could not afford, or were ineligible for, their desired schemes. The research also shows that married women cannot, even if they wanted to, rely on husbands for financial welfare in pensionable years as a polarisation of couples between those where both have a pension and where neither has a pension means that women are less likely to have a pension if their husband does not have a non-state pension. The research concludes that women's poverty in older age will increase, as concentration on non-state pension provision means that women will be increasingly disadvantaged.
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Chávez, Montoya María Susan. "La determinación de las pensiones de alimentos y los sistemas orientadores de cálculo". Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1370.
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El derecho de alimentos, es considerado un derecho inherente a cada persona, por dicha razón es que se encuentra contemplado en todas las legislaciones del mundo y la nuestra no es una excepción. En ese sentido tememos al Código Civil, al Código de Niños y Adolescentes y la Constitución Política del Perú, los cuales se encargan de regular el tema de los alimentos, por ejemplo, la constitución en su artículo 6 nos señala que: “… El Estado asegura los programas de educación adecuados y el acceso a los medios, que no afecten la vida o la salud. Es deber y derecho de los padres alimentar, educar y dar seguridad a sus hijos. Los hijos tienen el deber de respetar y asistir a sus padres…”.
Para nuestra legislación, los alimentos son considerado todo lo indispensable para la manutención, conservación, perpetuación y evolución, ellos constituyen un derecho natural y frente al incumplimiento se ha tratado de superar cualquier dificultad. Es allí donde se solicita que la justicia brinde una respuesta fijando un monto para atender a este derecho fundamental y es el juez el que asume este compromiso.
Ante el pedido de una respuesta judicial, nuestra legislación debería establecer de forma específica y detallada los criterios que el juez debe tener en cuenta para fijar un monto y poder brindar instrumentos que ayuden al juez en esta labor.
The right to food is considered an inherent right of each person, for that reason is that it is contemplated in all the laws of the world and ours is no exception. In that sense, we are afraid of the Civil Code, the Children and Adolescents Code and the Political Constitution of Peru, which regulate the issue of food, for example, the constitution in its article 6 states that: "... The State ensures adequate education programs and access to the media, which do not affect life or health. It is the duty and right of parents to nurture, educate and provide security for their children. Children have a duty to respect and assist their parents ...”
For our legislation, food is considered indispensable for maintenance, preservation, perpetuation and evolution, they constitute a natural right and in the face of non-compliance we have tried to overcome any difficulty. It is there that it is requested that the justice provides a response fixing an amount to attend to this fundamental right and it is the judge who assumes this commitment.
In response to a request for a judicial response, our legislation should establish in a specific and detailed manner the criteria that the court should take into account to set an amount and to be able to provide instruments to assist the judge in this work.
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Mbedzi, Ndivhuhweni Innocent. "A legal analysis on the distribution and payment of the special pensions under the Special Pensions Act, 69 of 1969". Thesis, University of Limpopo, 2013. http://hdl.handle.net/10386/1183.
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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013The South African government has paid compensation in a form of special pension to individuals who have been exposed to certain types of hardship and suffering caused by the governments or their predecessors. This compensation is described as ‘the appreciation or sense of guilty of society towards those people on whom the government has rightfully or wrongfully and at any rate disproportionally inflicted damage’. Government have been prepared to pay compensation to the following persons: former enemies, victims of war, victims of harmful compulsory vaccination measures, persons who had sacrificed their jobs and education in the process of overturning oppressive governments establishing democratic government; and persons whose basic human rights had been violated by governments or their predecessors. These persons have sacrificed their lives either in exile or within South Africa fighting for South Africa to be democratic. These persons must prove that they served their respective political organisations for a period of five years or above or they were banished or restricted in certain area or imprisoned or sentenced.
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Cozort, Larry A. "The effect of accrued pension benefit preservation on worker mobility in muliemployer plans". Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54746.
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The relationship between mobility of vested plan participants and the use of reciprocity agreements in multiemployer plans was investigated. The assumption that pension benefit forfeiture retards worker mobility was considered. The assumption that worker mobility is enhanced by benefit preservation is one of the justifications for tax incentives provided retirement plans.
Several variables were considered in addition to the use or nonuse of reciprocity agreements; however, none of the variables were found to be significantly related to the turnover rate for vested plan participants in multiemployer plans. The primary conclusion of the research was that the hypothesis that benefit preservation through the use of reciprocity agreements in multiemployer plans is ineffective in increasing turnover for vested plan participants could not be rejected.Ph. D.
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Žamac, Jovan. "Education, pensions, and demography /". Uppsala : Department of Economics, Uppsala University, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7433.
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Tang, Liyan. "Financial accountability of listed Chinese state-owned enterprises' unfunded pensions : including unreported pension obligations". Thesis, Imperial College London, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.503805.
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Lang, Joel B. "The defined benefit pension plan System : financial problems and policy responses /". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FLang.pdf.
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Al-Taweel, AbdulRahman M. "Corporate Governance and Employee Pensions". Thesis, University of Colorado at Boulder, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3635773.
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Using a large panel data set, this paper studies the relationship between corporate governance and defined benefit plan management in the United States. I show that poorly governed firms, proxied by log of median director ownership and five other governance variables, are more likely to sponsor defined benefits (DB) plans. Using a Heckman selection model I show that these poorly governed firms have more pension assets and more pension liabilities both on aggregate and on a per employee basis, and they fund their defined benefit plans better. Poorly governed firms also tend to assume higher rates of return on their pension assets, as well as higher discount rates on their future pension obligations. Poorly governed firms are also more likely to sponsor DB plans that are funded better than the median plan. These firms tend to operate in union-intense industries and usually in more concentrated markets. Better governed firms, in turn, have more growth in their pension assets and liabilities as a result of path dependencies. I further examine CEO characteristics related to these firms and find that firms are more likely to sponsor defined benefit plans when their CEO salaries are higher and the CEO total compensation is higher. The data also shows that lower CEO ownership in the firm increases the likelihood of sponsoring a defined benefit pension plan, in line with previous literature (Pagano and Volpin (2005)) showing CEOs with lower ownership and rights on cash flows direct more cash towards employees. This evidence is in line with Bertrand and Mullainathan's (2003) Quiet Life argument, and shows that entrenched CEOs value non-pecuniary benefits as theorized by Jensen and Meckling (1976) and supported empirically by Cronqvist et al (2009).
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Thakoor, Jeevendranath. "Pensions reforms, redistribution and welfare". Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1153/.
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This thesis deals with the optimal design of pensions systems in the face of demographic changes. Though the chapters differ in terms of the key questions addressed, the unifying theme remains which pensions system yields the highest welfare under differing economic conditions. We use a standard overlapping generations model with heterogeneous agents to address the various questions. The role of the pensions system varies between consumption smoothing and redistribution, or a combination of both. The provision of pensions, whether universal or targeted, has a signficant impact on capital formation and by extension on a host of economic aggregates and welfare. Capital is always higher under a fully-funded scheme. Under certain conditions, it is optimal to have no pay-as-you-go pensions in place and a fully-funded scheme is thus optimal. With a redistributive pensions system, the welfare gain of the poor exceeds the fall in the welfare of the rich thereby resulting in an increase in aggregate welfare. This thesis thus brings together the issues involved in pensions design in a theoretical framework and aims to provide an insight into the various channels at work.
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Anjos, Gustavo Saraiva dos. "Pensions accounting and value relevance". Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9588.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThe importance of this research is related with the value of the value relevance literature and its contribution to accounting setters. It is indeed emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of this study is to provide a literature review regarding post-retirement benefits with focus in defined benefit plans, taking into consideration the way to account for that and its relation with equity value and also the value relevance from an investor perspective within benefit plans accounting. As conclusion, we identified in previous literature that the full recognition of actuarial gains and losses in equity is more value relevant to the investor, wich is according the last amendment of IAS 19, and its main proposition is the elimination of the corridor approach.
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Lin, Hung-Yang. "Pensions in the Chinese community". Thesis, University of York, 2010. http://etheses.whiterose.ac.uk/1019/.
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This thesis investigates and compares the development and characteristics of the pension systems in China, Hong Kong, Singapore and Taiwan. It uses a policy index to compare the inputs of these four pension systems as well as their social outputs. The thesis starts by reviewing the ancient Chinese welfare and political ideologies and practices and the Western welfare ideologies and regimes to discover the core values behind the Chinese Community pensions. Four country case studies examine the development and performance of these state pension schemes in the context of the family support system and demographic trends. They explore the sustainability of pension provisions, the adequacy of public pensions, personal and private sources of retirement income. The problems of these four pension provisions are thus revealed. The policy index constructed through the radar chart and Surface Measure of Overall Performance (SMOP) approaches is used to compare the performances of these four pension systems on policy inputs and social outputs. The conclusion of the research is that Confucianism and capitalism integrate into a new paternalism through the patriarchal values they share and which dominate the Chinese Community nowadays. But the features of these four pension systems vary due to the different political, historical, economic and social contexts of each state. The findings show that none of these pension provisions can effectively prevent elderly people from poverty in old age. They all rely on personal social security responsibility and the continuation of the family support system. This thesis concludes that all these states lack a needs-based basic pension system to secure retirees’ income level.
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Lau, Cheung-yun Lily. "Mandatory provident fund as a replacement for civil service pension in Hong Kong". Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2218871X.
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Carlsson, Evert. "After work - investing for retirement /". Göteborg : Department of Economics, School of Economics and Commercial Law [Nationalekonomiska institutionen], Göteborgs universitet, 2008. http://hdl.handle.net/2077/9574.
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Brand, Hugo. "Die voorbereiding tot aftreebeplanning binne plaaslike owerhede". Thesis, Cape Technikon, 1999. http://hdl.handle.net/20.500.11838/2083.
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Thesis (MTech (Human Resource Management))--Cape Technikon, 1999.Although retirement planning is well known in most South African organizations it is an aspect that enjoys a low priority in the majority of organisations resulting in weak and insufficient retirement planning. The aforementioned together with a lack of sufficient retirement planning preparation within local authorities often leads to the formation of an incorrect perception when individuals retire. Aspects affecting retirement planning include the continued high inflation rate, affirmative action, political and economic uncertainty, the population explosion, unemployment and rationalization. It is therefore imperative that officials receive the necessary training and leadership for the expected success of retirement. An important shortcoming exists in this unique field to school and prepare officials and the importance of establishing an independent future after an active career becomes essential. The focus point for this investigation was to determine to what degree retirement planning is operational in local authorities. Secondly, the degree to which available information in connection with retirement planning is used to prepare officials effectively for the process was determined. Subsequently problems experienced with the application and implementation of a retirement plan for officials as well as obstacles that could hinder the process of successful timeous retirement planning was also looked at.
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Hübner, Ondřej. "Stáří financované dávkami z důchodových pilířů". Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264146.
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In diploma thesis titled Age financed by benefits from pension pillars, is a reader first of all informed about a classification of various pension systems. In the following text is described pension system of the Czech Republic in many details, which forms two pillars in present time. According to the description of the Czech pension system, is also explained demographic situation from historical and future context. Very important is also considered explanation and description of pension systems in other countries, which is based on OECD report from 2015. In practical part is a used methodic of Melbourne Mercer Global Pension index. The evaluation of pension systems is very detailed in selected countries except Czech Republic. The index methodology is applied on Czechs pension system in last part of the diploma thesis. Final index evaluation is used for the proposal improvement of pension system.
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Fehns, Gundula. "Versicherungsrechtliche Fragen zum Pensions-Sicherungs-Verein /". Karlsruhe : VVW, 1995. http://www.gbv.de/dms/spk/sbb/recht/toc/272747947.pdf.
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Samwick, Andrew. "Pensions, saving, and retirement under uncertainty". Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12707.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 1993.Title as it appears in the June 1993 MIT Graduate List: Pensions, retirement, and saving under uncertainty.
Includes bibliographical references.
by Andrew Alan Samwick.
Ph.D.
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Rauh, Joshua David 1974. "Pensions, corporate finance, and public policy". Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/29426.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2004.Includes bibliographical references.
This dissertation consists of three papers that explore the links between corporate finance and corporate pension policy. The first chapter exploits the funding rules for defined benefit pension plans in order to identify the dependence of corporate investment on internal financial resources. Capital expenditures decline with mandatory pension contributions, even when allowing for very generalized correlations between the pension funding status itself and the firm's unobserved investment opportunities. The effect is particularly evident among firms that appear to face financing constraints based on observable variables such as credit ratings. There is some evidence suggesting that firms which do not sponsor defined benefit pension plans may undertake some of the capital investment that pension sponsors in their industry are unable to take up when required contributions are high. The second chapter tests a corporate control hypothesis to explain why managers might encourage employees to hold company stock in their 401(k) plans. Since employees often vote for incumbent managers in proxy contests, managers may encourage them to hold stock as a defense against a change in corporate control. When a state's laws change to provide more takeover protection for managers, employee ownership of firms incorporated in that state would be expected to decline relative to employee ownership at other firms. I find that the validation of the poison pill through Delaware case law in the mid 1990s had a statistically significant negative effect on employee ownership shares of up to 1.7 percentage points.
(cont.) The third chapter, co-authored with Daniel Bergstresser and Mihir Desai, analyzes variation in firms' assumed long-term rates of return on pension assets. We show that this is a lever that can affect reported earnings and provide evidence that managers use this mechanism opportunistically. The sensitivity of reported earnings to the pension return assumption is an important determinant of the assumption itself. Managers increase assumed rates of return as they prepare to acquire other firms and as to exercise stock options. Decisions about assumed rates of return, in turn, influence asset allocation within pension plans.
by Joshua David Rauh.
Ph.D.
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Stoycheva, Rayna L. "Sustainable governance and management of defined benefit plans in the pubic sector: lessons from the turbulent decade of 2000-2009". Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/41227.
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This study examined the determinants of public pension fund performance through the lens of agency theory. The study sought to answer the following questions: (1) How much of the fluctuation in the performance of pension plans is due to political interference - either directly from decisions made by legislatures or through the governance structure of the pension boards, after controlling for asset allocation, plan size, and other external factors? (2) Do pension board expertise, education and training, and information disclosure requirements improve the performance of pension plans? (3) Do pension trustees strategically determine the actuarial rate of return (discount rate) in order to reduce contributions in times of fiscal stress for the pension sponsor? Using longitudinal data of pension fund performance over the period 2000 to 2009 and instrumental variables methods to address endogeneity issues, the study found partial support for the agency theory hypotheses. The results indicate that political interference through reduced contributions was the main factor explaining pension performance. There was no direct evidence about the negative impact of politically appointed trustees on pension performance. The impact of these findings for current policy and future research are discussed.
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Stoycheva, Rayna L. "Sustainable Governance and Management of Defined Benefit Plans in the Public Sector: Lessons From the Turbulent Decade of 2000-2009". Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/pmap_diss/44.
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This study examined the determinants of public pension fund performance through the lens of agency theory. The study sought to answer the following questions: (1) How much of the fluctuation in the performance of pension plans is due to political interference - either directly from decisions made by legislatures or through the governance structure of the pension boards, after controlling for asset allocation, plan size, and other external factors? (2) Do pension board expertise, education and training, and information disclosure requirements improve the performance of pension plans? (3) Do pension trustees strategically determine the actuarial rate of return (discount rate) in order to reduce contributions in times of fiscal stress for the pension sponsor? Using longitudinal data of pension fund performance over the period 2000 to 2009 and instrumental variables methods to address endogeneity issues, the study found partial support for the agency theory hypotheses. The results indicate that political interference through reduced contributions was the main factor explaining pension performance. There was no direct evidence about the negative impact of politically appointed trustees on pension performance. The impact of these findings for current policy and future research are discussed.
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Billaud, Patrice. "Les pensions des fonctionnaires internationaux : étude historique et comparative des régimes de pensions dans les organisations internationales". Paris 2, 1995. http://www.theses.fr/1995PA020076.
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Les regimes de pensions des fonctionnaires internationaux constituent aujourd'hui un element essentiel de leurs conditions d'emploi. Il n'en a pas toujours ete ainsi. La perspective de la retraite au terme d'une carriere passee a servir une ou plusieurs organisations internationales suscite un sentiment legitime d'inquietude chez les fonctionnaires internationaux et les premieres organisations internationales ont tente, pour y remedier, d'instaurer des formules d'epargne-retraite sommaires. Avec le developpement du service public international et le renforcement de son independance, il est apparu que la creation d'un regime de pensions qui garantisse une retraite mais aussi des prestations en cas d'invalidite ou de deces, etait une necessite pour securiser les fonctionnaires internationaux mais aussi pour permettre la constitution de secretariats veritablement internationaux dotes d'un personnel competent et loyal. L'experience de la societe des nations represente a cet egard une etape importante. Cependant, c'est avec l'apparition des grands groupes d'organisations internationales d'apres-guerre - famille des nations unies, organisations coordonnees et communautes europeennes - et l'accroissement du nombre des fonctionnaires internationaux que les regimes de pensions ont evolue et que leur gestion est devenue d'une grande complexite technique et juridique. Une etude comparative des regimes de pensions de ces organisations met en lumiere leur nature propre mais souligne egalement leurs points communs, qu'il s'agisse de leurs caracteres generaux, de la vie contributive ou des prestations servies et notamment leur regime fiscal. Avec le contentieux des pensions, les juridictions administratives internationales degagent en outre des principes generaux complementaires applicables en definitive pour l'ensemble des organisations internationales et revelant l'existence d'un veritable droit administratif international des pensionsPension schemes are nowadays a key element in the conditions of employment of international civil servants. This has not always been the case. The prospect of retirement after a career spent in the service of one or more international organisations gives rise to legitimate feelings of concern among international civil servants and the first international organisations sought to remedy this by means of rudimentary retirement saving schemes. As the international public service expanded and its independence grew, it became clear that, in order both to provide international civil servants with security and also to establish genuinely international secretariats with competent and loyal staff, there had to be a scheme guaranteeing both pensions and also benefits in the event of invalidity or death. The experience of the league of nations was an important phase in this process, but it was with the advent of the major postwar groups of international organisations - the united nations family, the co-ordinated organisations and the european communities - and the increase in the number of international civil servants that pension schemes really developed and their management became technically and legally very complex. A comparative study of these organisations' pension schemes reveals their own specific nature, but also the points they have in common, whether with regard to their general characteristics, the contributory aspects or the benefits paid and, in particular, the tax regime. As a result of pensions disputes, international administrative tribunals are also establishing complementary general principles which, in fact, are applicable to all international organisations and show that international administrative law on pensions is a reality
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Lau, Cheung-yun Lily, i 劉章欣. "Mandatory provident fund as a replacement for civil service pension inHong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B3196624X.
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Wilson, Mary L. "The Confederate Pension Systems in Texas, Georgia, and Virginia: The Programs and the People". Thesis, University of North Texas, 2004. https://digital.library.unt.edu/ark:/67531/metadc4647/.
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The United States government began paying pensions to disabled Union veterans before the Civil War ended in April 1865. By 1890 its pension programs included any Union veteran who had fought in the Civil War, regardless of his financial means, as well as surviving family members, including mothers, fathers, brothers, and sisters. Union veterans did not hesitate to "wave the bloody shirt" in their attempts to liberalize pension laws. Pension programs for Confederate veterans were much slower to develop. Lacking any higher organization, each southern state assumed the responsibility of caring for disabled and/or indigent Confederate veterans and widows. Texas began paying Confederate pensions in 1899, Georgia in 1888 and Virginia in 1889. Unlike Texas, Georgia and Virginia provided artificial limbs for their veterans long before they started paying pensions. At the time of his enlistment in the 1860s, the typical future pensioner was twenty-five years of age, and fewer than half were married heads of households. Very few could be considered wealthy and most were employed in agriculture. The pensioners of Georgia, Texas, and Virginia were remarkably similar, although there were some differences in nativity and marital status. They were all elderly and needy by the time they asked for assistance from their governments. The Confederate pension programs emerged about the same time the Lost Cause began to gain popularity. This movement probably had more influence in Georgia and Virginia than in Texas. Texas tended more to look to the future rather than the past, and although Confederate veterans dominated its legislature for years, its pension program could not be called generous. The Civil War pension programs died out with the veterans and widows they were designed to care for and did not evolve directly into any other programs. Because they helped to remove the stigma of receiving government aid (state or federal), The pension programs served as precedents for future social programs.
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Beier, Emerson H. "A study of pension plan management and its public policy implications". Ann Arbor, MI : UMI Dissertation Information Service, 1991. http://catalog.hathitrust.org/api/volumes/oclc/26341159.html.
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Tenbrock, Klaus. "Die betriebliche Altersversorgung im Betriebsübergang bei konkurrierenden Versorgungszusagen /". Frankfurt am Main ; New York : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014841670&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Robertson, Lynne Margaret Maclean. "Behavioural responses to automatic enrolment in workplace pension schemes". Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/33110.
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In October 2012, the United Kingdom adopted nation-wide automatic enrolment into workplace pension schemes. Automatic enrolment on the current scale is a major undertaking but it is also an untested policy and it is important that we understand how individuals are adapting to these radical changes in pension provision. There is currently a lack of research into the dynamic decision-making processes that lie behind some individuals' deviation from workplace pension scheme default settings. This exploratory study investigates the importance of financial planning, social relations, and the role of the employer to default adherence and deviation. The embedded case study comprises qualitative interviews with 25 middle-income employees of a large UK utility company. Participants were selected on the basis of socio-economic similarity but had variable behavioural responses to the default settings of their workplace pension scheme. The study uncovered different motives underpinning individuals' reaction to membership defaults, contribution defaults, and investment fund defaults. Continued membership following automatic enrolment was driven by social pressures. Subsequent to enrolment, individuals tried to achieve a balance between current expenditure and saving for retirement. Property ownership and mortgage debt redemption were prioritised over additional pension scheme investment. The life-stage of the individual influenced how they reacted to the contribution default settings - default adherence appeared to be linked to unsettled personal lives and career insecurity. Motives for increasing contributions were household formation, parental ageing, and relationship breakdown. Saving strategies were influenced by parental accumulation of retirement assets and parental financial literacy. Employer-matching contributions were implicated in participants' willingness to increase pension contributions beyond the minimum default; investment in share option schemes was offered as justification for limiting contributions to the maximum match. Employer endorsement effects, driven by trust in the employer's intentions, were strongly implicated in fund default adherence and in investment diversification strategies: participants pointed to the employer's promotion of the pension scheme and employer-provided financial seminars. Advice from older colleagues was also cited as influential in directing retirement savings behaviour. The research concludes that the employment context is crucial to understanding how middle-income employees react to the default settings in their workplace pension scheme.
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Mikolášik, Marcel. "Parametre systému povinného dôchodkového sporenia". Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-161666.
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The thesis examines various parameters of pre-funded pension systems with individual accounts that are in some aspects mandatory. Instead of describing such systems comparatively in detail, rationale of some of the system design choices is discussed. Main focus is on institutional design, cost containment and investment regulation. It is argued that given the mandatory nature of such systems, governments should seek to regulate them in ways that promote cost-effectiveness, while allowing for meaningful investment return on system assets. Also, where sound, adequate use should be made of existing industry and regulatory structures as a cost-containment and confidence-building measure.
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Tse, Wai-kwan Elsa. "A study on Hong Kong mandatory provident fund system /". Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19878485.
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Hagen, Johannes. "Essays on Pensions, Retirement and Tax Evasion". Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-274479.
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Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. It also describes the historical background of the four largest occupational pension plans in Sweden and the mutual influence between these plans and the public pension system. Essay II: Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices. Essay III: This essay estimates the causal effect of postponing retirement on a wide range of health outcomes using Swedish administrative data on cause-specific mortality, hospitalizations and drug prescriptions. Exogenous variation in retirement timing comes from a reform which raised the age at which broad categories of Swedish local government workers were entitled to retire with full pension benefits from 63 to 65. The reform caused a remarkable shift in the retirement distribution of the affected workers, increasing the actual retirement age by more than 4.5 months. Instrumental variable estimation results show no effect of postponing retirement on the overall consumption of health care, nor on the risk of dying early. There is evidence, however, of a reduction in diabetes-related hospitalizations and in the consumption of drugs that treat anxiety. Essay IV (with Per Engström): The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.
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Burger, Csaba. "Occupational pensions in Germany : an economic geography". Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:94e64b94-3bf7-4fb6-b8f5-102a472f4be7.
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By the end of the twentieth century, the generous German public pay-as-you-go pension system had been struggling with a serious deficit due to the country’s ageing population. In 2001, the German government enacted the “Riester” pension reform, named after Mr. Walter Riester, the Labour Minister brokering it, which reduced the level of publicly provided pensions, and strengthened the funded occupational and private pillars in order to replace the loss in retirement income. This thesis investigates the role and structure of occupational pensions during the Riester-reform and in its aftermath, using an economic geography perspective. In doing so, it discusses the role of trade unions and employer associations (social partners) in moulding the structure of the occupational system, and investigates the geography of occupational pensions both at employer and at employee level. Empirically, the thesis is based on an in-depth interview with Mr. Walter Riester, and a unique, proprietary data-set of a German occupational pension provider, containing information on 332 thousand employees and over 12 thousand employers. The results show that the internal division of social partners played a critical role in leaving occupational pensions voluntary, but they have been successful in setting standards on the occupational pension market by means of collective bargaining. Employers and employees show systematic spatiotemporal patterns in their pension-related decisions, confirming the importance of local relationships and local contexts in implementing social partners’ measures and in the transformation of the welfare state. It is finally pointed out that the Riester-reform was a part of a gradual transition, which has been reducing employers’ autonomy in order to reinforce the social role of occupational pensions. To achieve that and to catalyse the reform process, employers’ and employees’ risk exposure has been mitigated in the hope that old-age poverty can be avoided.
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GBATTE, EMMANUEL. "La caisse commune des pensions de l'onu". Paris 11, 1989. http://www.theses.fr/1989PA111008.
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Creee par une resolution de l'assemblee generale, la caisse commune des pensions de l'onu agit dans un systeme coherent avec pour mission de gerer le regime des pensions des fonctionnaires des organisations membres. Cette mission est soutenue par une action administrative coordonnee dont le succes decoule de l'adaptation des structure de la caisse a la nature polycentrique du systeme des nations-unies. Sa capacite a repondre aux exigences du contexte socio-economique place le regime des pensions de l'onu parmi les meilleurs du mondeThe activities of the united nations joint pension fund, created by a resolution of the general assembly, take place in a coherent system with an aim : the management of the staff pension system of the organizations admitteds to membership in the fund. This is supported by a co0ordinated administrative action the success of wich results from the structures of the fund suited to the united nations system that has more than one center. Its ability to come up to the social and economic context requirements put the united nations pension system among the best in the world
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Bouhakkou, Léa. "Essays on investments, portfolio management and pensions". Thesis, Paris 10, 2019. http://www.theses.fr/2019PA100134.
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Cette thèse étudie la stabilité financière des systèmes de retraite, le financement des retraites ainsi que les stratégies d’allocation de portefeuille optimales pour la gestion de l’épargne retraite. La stabilité financière des systèmes de retraite est une condition nécessaire afin que ces derniers puissent remplir leurs objectifs de redistribution des richesses, d’assurance contre les risques, de lissage de la consommation ainsi que de garantie d’une sécurité financière aux personnes retraitées. Cette thèse met l’accent sur les propriétés de diversification et de hedging intrinsèques au système de retraite par répartition. Le mix optimal entre système de retraite par répartition et système de retraite par capitalisation est abordé dans le cadre d’un modèle stochastique de gestion de portefeuille ; d’abord dans le cadre une modélisation moyenne variance puis dans le cadre d’une modélisation linéaire exponentielle. Des solutions théoriques et estimations empiriques sont présentées pour un échantillon de plusieurs pays couvrant une période allant de 1897 jusqu’à 2016. La dernière partie de la thèse traite des allocations optimales de portefeuille de l’épargne retraite ; deux nouvelles mesures d’évaluation des stratégies de retraites sont introduites. Ces mesures sont construites de façon à pallier aux manquements des mesures d’évaluation déjà existantes dans la littérature. Cette thèse présente plusieurs intérêts à la fois académiques, mais aussi en termes d’investissement et de politique économiqueThis thesis deals with key topics related to the financial sustainability of pension systems, the funding of pensions and finding optimal strategies for the management of retirees’ savings. Pensions schemes need to be financially viable in order to meet their objectives of risk insurance, income redistribution, consumption smoothing and economic safety at old age. The dissertation starts with providing a global view about pension systems and the main challenges that they face as well as the current trends across countries. It then deals with the optimal combination of unfunded Paygo and funded pensions as well as the diversification and hedging properties of the Paygo system. A portfolio choice approach is used to solve for the optimal social security design in a stochastic framework both within a mean variance model and within Bell linear exponential model. The asymmetry and tail risks that are typical of equity markets are captured. Finally, the thesis addresses the issue of the optimal portfolio allocation of retirees’ savings and introduces novel valuation measures designed to assess retirement strategies. With the increase of defined contribution pension arrangements, retirees and their advisors need to make essential decisions about investments and portfolio asset allocation both before and after retirement. The main issue is how to make these decisions optimally. This dissertation sheds light on the importance of diversification when designing pension schemes. This is relevant for both academics and policy makers
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Sejanamane, Nkhahle Daniel. "Challenges in distribution of old age pensions in Lesotho". Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/20477.
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The research set out to explore the nature of challenges in distribution of old age pensions in Lesotho. Poor institutional capacity failed the implementing agency, the Department of Pensions; to set up competent administrative structures to run run the pensions effectively and efficiently. A number of challenges have been identified, some of which were: inadequate supervision of the paying officers, fraud by workers and community agents, missing funds, insufficient resources, inadequate administrative capacity, overworked employees, faulty targeting, soft and discriminatory approach to non-compliance with rules and multiple use of identity documents by recipients. On the other hand, a number of opportunities have been identified to counteract the challenges. The main recommendation of the study was the engagement of mobile phone-based money transfer facilities to transfer the old age pensions from the government to the recipients. The Department of Pensions should make use of baseline database like information from civil registration agency like the Ministry of Home Affairs to confirm the validity of the pension recipients. Other recommendations included moving the division of old age pensions from the Pensions Department to the Ministry of Social Development which is the controlling body for other forms of social grants in Lesotho. The Ministry of Social Development is regarded as well equipped with qualified staff and facilities to deal with vulnerable people like the elderly.
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Gash, Alexander, i n/a. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20061109.103403.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.
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Gash, Alexander. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365858.
Pełny tekst źródłaStreszczenie:
The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
Full Text
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Klimaitė, Jurgita. "Lietuvos privačių pensijų fondų įvertinimas". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060606_191434-51995.
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Evaluation of private pension funds in Lithuania Final work of University Postgraduate Studies, 84 pages, 22 figures, 11 tables, 85 references, 14 appendix, Lithuanian language. KEY WORDS: pensions, social security, pension reform, private pension funds. Research object – Private pension funds in Lithuania Research aim – to evaluate private pension funs in Lithuania. Objectives: 1)specify the concept of private pension funds. 2)perform theoretic the analysis of social insurance models and estimate their potential use in the practice of private pension funds. 3)estimate potential ways of sponsorship and administration of pension funds. 4)frame the methodology of evaluation of private pension funds. 5)evaluate private pension funs in Lithuania according to the prepared methodology. Research methods: the analysis and synthesis of scientific literature, logical analysis and synthesis, comparable analysis, structural comparative analysis, the analysis and synthesis of statistical information, graphic methods of modeling, method of rating.
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Stevens, Jonathan. "The deserving poor : aspects of the old age pension movement in South Australia and the Commonwealth /". Title page, contents and preface only, 1993. http://web4.library.adelaide.edu.au/theses/09AR/09ars8443.pdf.
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Palme, Joakim. "Pension rights in welfare capitalism the development of old-age pensions in 18 OECD countries 1930 to 1986 /". Stockholm : Swedish Institute for Social Research, 1990. http://catalog.hathitrust.org/api/volumes/oclc/26763202.html.
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Lehmann, Emma, i Mikael Klaar. "A Financial Innovation in Pensions Savings : A case study on the portfolio bond for occupational pension in Sweden". Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-16097.
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Solé, Truyols Montserrat. "Pension rights as fundamental rights: a comparative analysis of the old age pensions prospects in Norway and Spain on grounds of collective labour conditions". Doctoral thesis, Universitat Pompeu Fabra, 2017. http://hdl.handle.net/10803/456477.
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The link between pensions and work is established at human rights
level through social security contributions. The extent to which this
link is strengthen is set in the national designs of social security
systems that on their turn reflect the values to which each society
adheres as well as the institutional contexts in which the systems are
embedded.
The project compares Norwegian and Spanish collective bargaining
models from this institutional perspective and critically analyses
their respective ability to secure appropriate working conditions that
can ensure the financing of the systems and the return of adequate
pension benefits at old age. The study is complemented with the
transversal analysis of the EU’s law and policies impact in each
institutional framework and ultimately on the collective bargaining
model.La relació entre pensions i treball, establerta a nivell de drets humans per mitjà de les contribucions a la seguretat social es materialitza en el disseny dels respectius sistemes a nivell nacional. Aquests reflecteixen d’una banda els valors amb els quals la societat s’identifica i de l’altra, el context institucional en el que es troben inserits. El projecte compara els models de negociació col·lectiva des d’aquesta perspectiva institucional i n’analitza de manera crítica la capacitat respectiva per respondre amb unes condicions de treball aptes per garantir el finançament del sistema i el nivell adequat de beneficis de les pensions. L’estudi es completa amb l’anàlisi transversal dels efectes que les polítiques i el marc legal de la EU, tenen sobre els diferents contexts institucionals i per tant sobre la negociació col·lectiva.
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Gopalakrishnan, Venkataraman. "Market Reactions to Accounting Policy Deliberations the Case of Pensions (SFAS No. 87)". Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc332275/.
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This study had two basic objectives. The first was to determine the stock market reactions to the pension policy deliberations. The second was to further our understanding of the significance of the FASB's due process. The author selected 13 critical events that preceded passage of SFAS No. 87 and designed a quasi experiment to examine the stock market reaction around the above events. Two portfolios were constructed to test the hypotheses. The first portfolio consisted of firms in the experimental group (firms sponsoring a defined benefit pension plan) and the second portfolio consisted of firms in the control group (firms sponsoring a defined contribution pension plan). The two portfolios were matched on the basis of SIC code, debt to equity ratio and assets.
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Skwierczynski, Maciej Julian. "UK's pension protection fund : importance and features of PPF valuations". Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14461.
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Mestrado em Actuarial ScienceO Objetivo do presente trabalho, é descrever a experiência do estágio profissional com destaque no que apreendi sobre o Pension Protection Fund (PPF) e sobre a avaliação atuarial das responsabilidades ao abrigo da Section 179 (S179). De forma a descrever as principais características dos PPF, eu irei fazer uma comparação entre os diferentes sistemas de proteção de pensões existentes no mundo, com principal destaque na comparação com o Pension Benefit Guarantee Company implementado nos Estados Unidos da América. Uma vez que os dois sistemas operam em diferentes mercados a comparação ficará limitada pelos inúmeros pressupostos necessários para que a comparação resulte viável.
The aim of the following work is to describe my internship experience, with a focus on what I have learned about the Pension Protection Fund (PPF) and Section 179(S179) Actuarial Valuations. In order to describe the key features of the PPF, I will make comparisons to alternative protection systems that can be found around the world, with the main comparisons made to the Pension Benefit Guarantee Company which operates in the United States of America. As the two systems operate in two different markets the comparison will be limited by many assumptions necessary to make a comparison viable.
info:eu-repo/semantics/publishedVersion
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Stankūnaitė, Gitana. "Lietuvos privačių pensijų fondų įvertinimas". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_160228-55153.
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Magistrantūros studijų baigiamasis darbas, 69 puslapiai, 12 paveikslai, 8 lentelių, 88 literatūros šaltiniai, 11 priedų, lietuvių kalba. RAKTINIAI ŽODŽIAI: pensijos, socialinė apsauga, pensijų sistemos reforma, privatūs pensijų fondai. Tyrimo objektas – Lietuvos privatūs pensijų fondai. Darbo tikslas – įvertinti Lietuvos privačius pensijų fondus. Tyrimo uždaviniai: 1) nustatyti privačių pensijų fondų vietą pensijų sistemoje; 2) nustatyti privačių pensijų fondų svarbą kuriant gerovės valstybę; 3) atlikti privačių pensijų fondų veiklos ir vertinimo problemų analizę; 4) nustatyti pensijų fondų vertintojus ir jų vertinimo kriterijus; 5) parengti pensijų fondų įvertinimo metodiką; 6) pagal parengtą metodiką įvertinti Lietuvos privačių pensijų fondų veiklą. Tyrimo metodai - mokslinės literatūros bei loginė analizė ir sintezė, lyginamoji analizė, struktūrinė santykinė analizė, statistinių duomenų analizė ir sintezė, grafinio vaizdavimo metodas, reitingavimo metodas.The final work of magistracy studies, 69 pages, 12 pictures, 8 tables, 88 literature sources, 11 annexes, in Lithuanian. KEY WORDS: pensions, social security, pension system reform, private pension funds. Research Target: private pension funds in Lithuania. Research aim: To evaluate private pension funds in Lithuania. Research Objectives: 1. To ascertain the location of private pension funds in pension system; 2. To ascertain the importance of private pension funds creating the welfare state; 3. To carry out the analyses of the problems determining the activity of private pension funds; 4. To establish the evaluators and their criteria for evaluating private pension funds; 5. To prepare methodics for evaluating pension funds; 6. to evaluate the activity of private pension funds in Lithuania according to the prepared methods. Research methods: logical analysis and synthesis of scientific literature, comparative analyses, structural relative analysis, analysis and synthesis of statistical data, graphical representation method, rate-making method.
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Julie, Elmerie. "A mathematical model for managing equity-linked pensions". Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_1071_1181655014.
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Pension fund companies manage and invest large amounts of money on behalf of their members. In return for their contributions, members expect a benefit at termination of their contract. Due to the volatile nature of returns that pension funds attain, pension companies started attaching a minimum guaranteed amount to member&rsquo
s benefits. In this mini-thesis we look at the pioneering work of Brennan and Schwartz [10] for pricing these minimum guarantees. The model they developed prices these minimum guarantees using option pricing theory. We also look at the model proposed by Deelstra et al. which prices minimum guarantees in a stochastic financial setting. We conclude this mini-thesis with new contributions where we look at simple alternative ways of pricing minimum guarantees. We conclude this mini-thesis with an approach, related to the work of Brennan and Schwartz [10], whereby the member&rsquo
s benefit is maximised for a given minimum guaranteed amount, which comprises of multi-period guarantees. We formulate a method to find the optimal stream of these multi-period guarantees.