Дисертації з теми "Age pension"
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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.
Повний текст джерелаLau, 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.
Повний текст джерелаCozort, 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.
Повний текст джерелаPh. D.
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.
Повний текст джерелаPalme, 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.
Повний текст джерелаStevens, 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.
Повний текст джерелаGash, Alexander, and n/a. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20061109.103403.
Повний текст джерелаRaab, Roman. "Pension Reform and Retirement Incentives: Evidence from Austria." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-07312008-120625/.
Повний текст джерелаTitle from file title page. Sally Wallace, committee chair; Bruce A. Seaman, Klara S. Peter, Stephen J. Kay, committee members. Electronic text (116 p. : col. ill. ) : digital, PDF file. Description based on contents viewed Sept. 25, 2008. Includes bibliographical references (p. 112-115).
Ranyakane, P. "Old age pension as a means of poverty alleviation in Lesotho." Thesis, University of Zululand, 2014. http://hdl.handle.net/10530/1371.
Повний текст джерелаThis study seeks to investigate the impact of the old age pension in Lesotho in alleviating poverty among the elderly people and its impact to promote their well-being. Most of the elderly people depend on the social security pensions because they lack opportunities to advance themselves socially and economically. The aging process results to various physiological changes to different people such as skeletal weakness, sight problem and forgetfulness. At this age, the elderly people need more attention to be taken care of but not to take care of other people. Therefore, there is a necessity for the policies to be implemented on behalf of the elderly people. There are different challenges that are encountered by the elderly people; finance being the major problem that contribute to poverty that affect their lives. The majority of the elderly at the age of 70 years are not capable to engage in hard work which impact on them being depended on old age pension. This study focuses on the old age pension as a means of poverty alleviation in Lesotho. The study further explores the social pension scheme for the elderly, and how it strives to develop the socio-economic and demographic profiles of the elderly, with a view to providing policy-makers with information that might be useful either in the reform or expanding of the pension in order to alleviate poverty for the elderly. Another important aspect of this study is to analyse the current pension and its impact on poverty, from the perspective of the elderly. The main aim of this study was to outline whether the old age pension alleviate poverty in the lives of the elderly people, to find out whether they are able to meet their needs and the needs of the children. The study also sought to answer the question of whether the pension is enough to meet the elderly needs. The findings of this study revealed that there is a necessity for the implementers to evaluate the pension money that is given to the elderly people as it does not meet all of their needs. Therefore, it will be advisable to the government to look into introducing of policies that will swathe and guard the abusive behavioural patterns on elderly people from other people, including family members and community members. The government can assists the elderly people by providing for the needs of the orphans that they are staying with, so as to enhance the means of livelihood for the elderly people and the children. The different findings prior and during research discovered that, in Lesotho, there are no policies that protect the elderly people from financial abuse, socially and their livelihood in general and the elderly are not included in the decision making of their families, communities and the government policies.
Sejanamane, Nkhahle Daniel. "Challenges in distribution of old age pensions in Lesotho." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/20477.
Повний текст джерелаBustin, Lara. "The South African state old age pension : a reconsideration of the effects of the state old age pension on the living arrangements of the elderly in South Africa." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/4374.
Повний текст джерелаSundén, David. "The dynamics of pension reform." Doctoral thesis, Handelshögskolan i Stockholm, Samhällsekonomi (S), 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-573.
Повний текст джерелаDiss. Stockholm : Handelshögskolan, 2002
Lau, Cheung-yun Lily, and 劉章欣. "Mandatory provident fund as a replacement for civil service pension inHong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B3196624X.
Повний текст джерелаKarlidağ, Burçin. "Turkish pension system : an overview and a case study for old-age retirement benefit." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17672.
Повний текст джерелаThe purpose of this project is to display clearly the reorganization process of the Turkish retirement-income system in the light of the problems of retirement-income system and institutions by the help of worldwide development of private pension schemes and public pension plans. In this paper, Turkish Pension System is analysed and Turkish pension schemes are explicated in the light of established practice of Organization for Economic Cooperation and Development (OECD) countries. This paper takes case study approach which draws on a series of situations of retirement eligible people and focusing on future pension entitlements of individual workers. Old-age benefits under both public and private pension plans are taken as main focus in this paper. Other pension schemes and their benefits to the retirement-income system are mentioned briefly but the rest of the concept is beyond the scope of this project. Pension wealth of elderly persons in Turkey is analysed under some fixed assumptions, for a full career work, by computing the pensions replacement ratio. Pension sector is the key beneficiary of developments in Turkey. Governmental regulations concerning retirement system play crucial role to achieve high level of prosperity in Turkey. Cons and pros of possible scenarios are argued by taking country facts into consideration and some conclusions are drawn from analyses performed in the study and possible improvement options are mentioned.
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Štěrba, Michal. "Starobní důchody." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198257.
Повний текст джерелаDikhtyar, Oksana A. "Determinants of Russian Women's Labor Force Participation at or after State Pension Age." Miami University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=miami1626456584700884.
Повний текст джерелаPayne, Gregory Michael. "The changing state pension age : health impacts and ability to remain in employment." Thesis, University of Southampton, 2018. https://eprints.soton.ac.uk/418817/.
Повний текст джерелаGrizzle, Linda S. "Three Pension Cost Methods under Varying Assumptions." Diss., CLICK HERE for online access, 2005. http://contentdm.lib.byu.edu/ETD/image/etd850.pdf.
Повний текст джерелаMrázová, Tereza. "Redistribuční aspekty důchodového pojištění." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73731.
Повний текст джерелаKalula, Mpiana. "Investigating the Socio-Economic Impact of the Old Age Pension in the Pensioner Household within Selected Areas of the Eastern Cape." Thesis, [S.l. : s.n.], 2009. http://dk.cput.ac.za/cgi/viewcontent.cgi?article=1057&context=td_cput.
Повний текст джерела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.
Повний текст джерелаWidjaja, Muliadi. "Designing pension programs to strengthen formal labor markets in developing countries the case of Indonesia /." unrestricted, 2007. http://etd.gsu.edu/theses/available/etd-11292007-165439/.
Повний текст джерелаTitle from file title page. James R. Alm, committee chair; Sally Wallace, Erdal Tekin, David P. Richardson, Jorge L. Martinez-Vazquez, committee members. Electronic text (144 p.) : digital, PDF file. Description based on contents viewed June 11, 2008. Includes bibliographical references (p. 137-143).
Ryan, Joanna. "The impact of the South African old age pension on the educational attainment of children." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/11977.
Повний текст джерелаThe South African old age pension is the largest cash transfer in the country and its reach extends far beyond the intended beneficiaries, having a significant impact on other household members. Given the prevalence of three and skip generational households in the country the effect that the pension has on children co-residing with pensioners is significant. While the improvement in health status of children is well documented, the impact on educational attainment is less so. Using 2008 NIDS data this study exploits the age eligibility criteria of the pension to determine what effect the pension has on the educational attainment of co-resident children. The results indicate a strong gender dimension in the impact of the pension, with reference to both the recipient as well as the child.
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.
Повний текст джерелаLa 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.
Schulz, Peter. "Occupational pension schemes in Germany changes in the German landscape of old-age plans, cta model." Hamburg Diplomica-Verl, 2007. http://d-nb.info/987352857/04.
Повний текст джерелаSchulz, Peter. "Occupational pension schemes in Germany : changes in the German landscape of old-age plans, cta model /." Hamburg : Diplomica Verl, 2008. http://www.diplom.de/katalog/arbeit/10523.
Повний текст джерелаCaiger, Nesta. "Living longer, working longer : economic activity up to and beyond the State Pension Age in England." Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/404695/.
Повний текст джерелаSilva, Gabriela Miriam Kinnunen da. "Recent social security reforms and its impact on old age pensions : a simulation analysis for Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13297.
Повний текст джерелаEm Portugal, o financiamento do sistema público de pensões de velhice é baseado no método de repartição em que as contribuições dos trabalhadores pagam as pensões dos atuais reformados. Ao longo dos anos, muitas alterações foram efetuadas na legislação do sistema da Segurança Social, nomeadamente no que se refere às pensões de reforma. Assim sendo, as reformas mais recentes levaram ao aumento da idade normal de reforma e adicionaram alguns fatores ao cálculo do benefício da pensão de reforma. Neste relatório, iremos analisar o impacto dessas reformas no valor das pensões de reforma no âmbito do sistema de Segurança Social e no valor atual das responsabilidades dos fundos de pensões privados. Assim, iremos considerar as principais características quer do sistema público de pensões quer dos planos de pensões privados complementares, oferecidos pelos bancos aos seus colaboradores.
In Portugal, the public old age pension system funding is based on the pay as you go method where workers' contributions pay the pensions of current pensioners. Throughout the years, many changes have been done in the Social Security system legislation, namely regarding retirement pensions. The most recent reform caused an increase in the normal retirement age and added some factors to the calculation of the retirement benefit. In this report we analyze the impact of those reforms on the old age pension benefit under the Social Security system and on the present value of private pension funds responsibilities. Therefore, we consider the main features of both the public old age pension system and the complementary private pension plans, offered by banks to their employees.
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Siklóssy, Patrick. "Vergleich der Durchführungswege der betrieblichen Altersversorgung aus Eigentümer- und Arbeitnehmersicht /." Frankfurt, M. [u.a.] : Lang, 2009. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017592249&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Повний текст джерелаLomax, Kevin Clay. "COMPARATIVE PENSION POLICY OUTCOMES IN SOCIAL DEMOCRATIC NATIONS: THE CASE OF FINLAND." Lexington, Ky. : [University of Kentucky Libraries], 2002. http://lib.uky.edu/ETD/ukygero2002d00038/KCLDISS.pdf.
Повний текст джерелаTitle from document title page. Document formatted into pages; contains ix, 142 p. : ill. Includes abstract. Includes bibliographical references (p. 128-139).
Lin, Yei-Whei. "Faltering national pension reform in Taiwan from 1993 to 2007 : old age security mix, interests and ideas." Thesis, University of Bath, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.538136.
Повний текст джерелаMatthews, Katey. "Is working beyond state pension age beneficial for health? : evidence from the English Longitudinal Study of Ageing." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/is-working-beyond-state-pension-age-beneficial-for-healthevidence-from-the-english-longitudinal-study-of-ageing(230bb713-cdf2-4bf0-a7dc-0f485415fe3b).html.
Повний текст джерелаHruška, Jan. "Možnosti finančního zajištění ve stáří." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162705.
Повний текст джерелаAudy, Daniel. "Návratnost systému důchodového pojištění." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72722.
Повний текст джерелаСавченко, Я. О. "Дослідження готовності людей середнього віку до власної забезпеченої старості". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/66986.
Повний текст джерелаThiemann, Andreas [Verfasser]. "Child-related pension benefits and maternal employment, old-age savings and retirement : Essays in social policy / Andreas Thiemann." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/1108270859/34.
Повний текст джерелаGuo, Yu, and 郭瑜. "Public old-age pension provisions for rural migrant workers in China: an analysis of the policy making process." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B48329617.
Повний текст джерелаpublished_or_final_version
Social Work and Social Administration
Doctoral
Doctor of Philosophy
Novák, Zdeněk. "Děti a zajištění na stáří." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75338.
Повний текст джерелаVeselý, Václav. "Zohlednění počtu vychovaných dětí v důchodovém systému." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162905.
Повний текст джерелаAguiar, Emílio Júnior Ribeiro. "Early retirement reductions covered by a DC pension plan : case study analysis for Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21065.
Повний текст джерелаEm Portugal, o envelhecimento da população desafia a sustentabilidade financeira do sistema de Segurança Social. Ao longo dos anos, muitas emendas legislativas foram introduzidas no sistema de Previdência Social com o objetivo de torná-lo auto-sustentável, todavia existe uma dificuldade para entregá-lo sem restringir os benefícios de aposentadoria devido a evolução demográfica. Inevitavelmente, isso leva a impactos negativos nas pensões de aposentadoria por idade. As administrações anteriores combinaram essas reformas com medidas que reforçam o estabelecimento de esquemas privados de fundos de pensões, dando-lhe um papel mais preponderante, de forma a diversificar as fontes de renda de aposentadoria. No contexto de aumento da responsabilidade individual pela adequação da renda de aposentadoria. Esta dissertação analisa a pensão de velhice com especial enfoque nas reformas antecipadas, dada a forte penalização que existe. Além disso, verifica-se a possibilidade de um plano de contribuição definida para mitigar totalmente essas reduções. Portanto, são descritos os dois sistemas, o público e o complementar.
In Portugal, population ageing is challenging the financial sustainability of the Social Security system. Throughout the years many legislative amendments have been introduced in the Social Security system, with the goal to make it self-sustainable, but it is struggling to deliver it without restricting old-age benefits due to the increase of the elderly population. Inevitably, this leads to negative impacts in the old-age retirement pensions. Past administrations have combined these reforms with measures to reinforce the establishment of the funded private pension sector, giving it a more prominent role, so as to diversify the sources of retirement income. In the context of increasing the individual responsibility for the adequacy of retirement income. This paper analyses the old-age benefits with special focus in the early retirement option, given the heavy penalties inherent to this option. Also, examines the possibility of fund a DC pension plan to fully mitigate those penalties.
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Govender, Thashlin. "The health status of the elderly receiving an old age pension in urban communities in the City of Cape Town." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71774.
Повний текст джерелаENGLISH ABSTRACT: In developing countries the increasing number of the aged are often viewed as a problem. In particular, the indigent elderly residing in poor urban areas are at risk of becoming marginalised and underserved. The Western Cape has the third largest elderly population in proportion to the total population in the country. Social assistance in the form of a monthly pension is paid out to all elderly who pass a national means test carried out by South African Social Security Agency (SASSA). An assessment of the characteristics and health status of the elderly collecting old age pensions living in low-income urban poor communities in the City of Cape Town was carried out at pension pay points across four communities, i.e. Gugulethu, Khayelitsha, Mitchells Plain and Bonteheuwel. In community health surveys, choices regarding the methodology have to be made that can have profound effects on the study design and study outcomes. The milieu of the present study is one of urban poverty and specifically those urban elderly who qualify for non-contributory pensions (also called social cash transfers or government grants). The paucity of existing community-based studies on old-age pensioners in the City of Cape Town meant that a cross-sectional survey with wide-ranging coverage of demographic, social and health factors was the most logical design to employ in order to determine the extent of present needs and generate hypotheses for further controlled studies. A systematic random sample of 703 elderly was drawn at nine pension pay-out points in Cape Town Metropole. No pensioners refused to participate in the study. Structured interviews were carried out covering demographics, number of dependents, living conditions, socioeconomic circumstances, health status and needs and utilisation of health services. A reported 43% of participants lived in shacks and 88% reported regularly eating less than 3 meals a day. Eighty-seven percent of respondents reported waiting 3 hours or longer for medication at a clinic while 90% reported being dissatisfied with the service at their clinic. Fifty-eight percent of pensioners reported not being able to see well while 83% did not know where to get their eyes tested. Almost 70% of pensioners said that they have been ill-treated by a family member and 64% scored as severely depressed on the geriatric depression scale. In this study, 266 pensioners solely supported 471 children of which 65 (14%) were disabled children. In 95% of cases the pensioner does not receive any support from the child's parents. The study found that the elderly on a state grant had considerable unmet health needs and required assistance with activities of daily living. The indigent pensioners in this study bore a huge duty of care for minor children as custodial grandparents while not receiving a high level of health support themselves.
AFRIKAANSE OPSOMMING: Die toenemende aantal bejaardes word dikwels in ontwikkelende lande as 'n probleem gesien. In die besonder loop die bejaardes wat in lae-inkomste stedelike gebiede woon die risiko om gemarginaliseer te word en swak dienslewering te ondervind. Die Wes-Kaap het die derde grootste populasie van bejaardes in verhouding tot die totale bevolking in die provinsie. Sosiale bystand in die vorm van 'n maandelikse pensioen word betaal aan alle bejaardes wat die inkomstetoets slaag wat deur die Suid-Afrikaanse Agentskap vir Maatskaplike Sekerheid (SAAMS) uitgevoer word. 'n Ondersoek na die eienskappe en gesondheidstatus van bejaardes wat hulle ouderdomspensioene in lae-inkomste stedelike gemeenskappe in die Stad Kaapstad kom afhaal is uitgevoer. Die studie is gedoen by pensioen-uitbetaalpunte in vier gemeenskappe, naamlik Gugulethu, Khayelitsha, Mitchells Plein and Bonteheuwel. In gemeenskapsgesondheid-opnames moet keuses gemaak word ten opsigte van die metodologie wat diepgaande gevolge vir die studieontwerp en -uitkomste kan inhou. Die milieu van die huidige studie in dié van stedelike armoede en spesifiek die leefruimte van stedelike bejaardes wat kwalifiseer vir nie-bydraende pensioene (ook genoem sosiale kontantoordragte of staatstoelaes). Die gebrek aan bestaande studies van ouderdomspensioenarisse in Kaapstad het beteken dat 'n dwarsdeursnit-opname van die demografie, sosiale en gesondheidsfaktore die mees logiese ontwerp was om uit te voer. Dit is gedoen om die omvang van huidige behoeftes te bepaal en verdere hipoteses te genereer wat deur vergelykende studies ondersoek behoort te word. 'n Stelselmatige ewekansige steekproef van 703 bejaardes is getrek by nege betaalpunte in die Kaapse stadsgebied. Geen proefpersone het geweier om deel te neem nie. Gestruktureerde onderhoude is gevoer wat die volgende aspekte gedek het: demografiese eienskappe, aantal afhanklikes, gesondheidstatus en benutting van gesondheidsdienste. Van die deelnemers het 43% in informele behuising ("shacks") gewoon en 88% het gerapporteer dat hulle gereeld minder as 3 daaglikse maaltye eet. Daar het 87% gerapporteer dat hulle 3 uur of langer gewag het om medikasie by hulle plaaslike kliniek te ontvang terwyl 90% ontevrede was met die diens wat hulle by die kliniek ontvang het. Daar het 58% van die bejaardes gerapporteer dat hulle nie goed kan sien nie terwyl 83% van hulle nie geweet het waar hulle hulle oë kan laat toets nie. Omtrent 70% van bejaardes het gesê dat hulle deur 'n familielid mishandel word en 64% kon as ernstig depressief geklassifiseer word op die geriatriese depressieskaal. In hierdie studie was 266 pensioenarisse die enigste sorg en voog van 471 kinders van wie 65 (14%) gestremd was. In 95% van gevalle het die pensionaris geen geldelike of ander bydraes van die kind(ers) se ouers ontvang nie. Die studie het bevind dat bejaardes wat 'n staatstoelaag ontvang aansienlike onvervulde gesondheidsbehoeftes het en hulp benodig met aktiwiteite van daaglikse bestaan. Die behoeftige pensioenarisse in hierdie studie het 'n groot las gedra aan die versorging van minderjarige kinders as toesighoudende grootouers ("custodial grandparents") terwyl hulleself nie 'n hoë vlak van ondersteuning geniet nie.
Estrelinha, Milton Hugo Mafra. "Reformas da proteção à velhice no período 2000-2020 : avaliação à luz do princípio da adequação." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20987.
Повний текст джерелаA presente dissertação tem como objetivo a análise dos efeitos das reformas realizadas no sistema público de pensões de Portugal, à luz do princípio da adequação, no período entre 2000-2020.Entre as medidas avaliadas encontram-se, nomeadamente, as alterações às regras de cálculo nas pensões contributivas, a introdução do fator de sustentabilidade, o aumento da idade legal de reforma, a mudança de referencial para o cálculo de algumas prestações sociais e as novas regras de revalorização. O estudo empírico consiste na realização de duas simulações, com e sem medidas, para um conjunto de 34 indivíduos-tipo. Os resultados obtidos permitem concluir que as alterações legislativas realizadas originam quebras nas taxas brutas de substituição e o aumento da incidência e intensidade da pobreza.
This dissertation aims to analyse the effects of the reforms to the public pensions system in Portugal, under the principle of adequacy, between 2000-2020. Among the assessed measures, one finds the changes to calculation of contributory pensions; the adoption of a sustainability factor; the increase of the legal retirement age; the change in referential for calculating some social endowments; and new revaluation rules. The empirical study consisted on doing two simulations - with and without measures - for a set of 34 typical individuals. Results support the conclusion that the changes in legislation lead to drops in the gross replacement rates, and to increases in incidence and intensity of poverty.
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Mistander, Cecilia, and Filip Saundersson. "Pensionssparande : Vilka faktorer påverkar sparandet?" Thesis, Karlstads universitet, Handelshögskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32063.
Повний текст джерелаObjective: This study aims to examine which variables have an effect on questions regarding retirement. The questions are as follows: Which individuals… …have thought about their retirement? …are saving privately for their retirement? …plan to work at the same time as they receive pension? …are planning for early or late retirement? Methodology: The study is conducted using a quantitative method. The data analyzed comes from an earlier survey conducted by Finseraas and Jakobsson (2013). The essay follows an inductive method. Conclusion: The study shows that the variables included in the basic model, which are gender, age, education, marital status and income, all were significant in one or more of the questions under investigation. Some other variables were found to be of significance.
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.
Повний текст джерелаQuelhas, Ana Paula do Canto Lopes Pires Santos. "Longevidade e investimento: reflexão em torno dos fundos de pensões em Portugal." Doctoral thesis, Universidade Portucalense, 2015. http://hdl.handle.net/11328/1372.
Повний текст джерелаO presente trabalho envolve dois objetivos principais: o de aprofundar o conhecimento do sector dos fundos de pensões em Portugal e o de examinar o conceito de risco de longevidade nas suas várias vertentes, particularmente no modo como o mesmo afeta as decisões de investimento no contexto dos fundos de pensões. Primeiramente, sustentando-nos, essencialmente, numa metodologia descritiva e de revisão da literatura, procurou-se avaliar o modo de interação entre o sistema público e os fundos de pensões nacionais em matéria de provisão de pensões de velhice. A pesquisa conduzida permitiu evidenciar as particularidades subjacentes ao caso nacional, entre as quais destacamos: o caráter tardio da maturação do sistema público de pensões, bem como a relativa generosidade que, em tempo, terá marcado o sistema de proteção social português; o aparente paradoxo que carateriza a transferência dos ativos de alguns dos fundos de pensões para a esfera da segurança social – tal como a responsabilidade de pagamento das pensões que os mesmos visavam financiar – operação esta que parece ter ocorrido ao arrepio da tendência anteriormente observada, mormente no conteúdo do texto das sucessivas Leis de Bases da Segurança Social de 2000, de 2002 e de 2007, onde se encorajava o recurso a esquemas privados de previdência; a fraca transversalidade dos fundos de pensões nacionais, com o total de ativos a representar, em 2013, cerca de 9% do PIB e com o sector bancário a deter cerca de 73% dos fundos profissionais; a relevância do risco de longevidade, o qual não constitui um atributo exclusivo dos sistemas públicos de pensões, mas que se torna particularmente visível no âmbito dos fundos fechados, impondo pressões consideráveis nos níveis de financiamento dos respetivos planos. Seguidamente, tomando a composição do investimento de 56 fundos nacionais destinados ao financiamento de planos de benefício definido, entre 2011 e 2013, por intermédio de análise bivariada, testaram-se algumas hipóteses de investigação, exercício este que permitiu evidenciar a aparente desconexão entre a dimensão dos fundos e a cobertura das responsabilidades afins, bem como a antiguidade e o montante das responsabilidades associadas a cada fundo. Para além disso, explorou-se a eventual existência de «comportamentos de manada» ao nível da composição do investimento dos mesmos fundos, a qual revelou, contudo, ser pouco significativa, o que se poderá dever à reduzida dimensão da amostra. Os resultados obtidos sugerem alguma 5 atipicidade dos fundos de pensões nacionais, os quais parecem ter uma dimensão redutora enquanto meros produtos de investimento, esvaziando-se a sua vertente previdencial. Uma vez sublinhada a relevância do risco de longevidade no contexto dos fundos de pensões, percorrem-se algumas das possibilidades de cobertura, desde os denominados instrumentos tradicionais até aos instrumentos do life-market, ou seja, os longevity-linked assets. Porém, um dos contributos mais relevantes do presente trabalho é o que resulta do desenvolvimento de um modelo multiperíodo, que permite a otimização da taxa de contribuição a realizar, ao longo de T períodos de tempo, para um plano de benefício definido e que se afigura como uma alternativa aos tradicionais modelos de valoração.
This work is committed with two main goals: to improve the knowledge concerning Portuguese pension plans and pension funds, and to examine the concept of longevity risk, taking into consideration its multiple features, mainly the way how it affects the investment process in the context of pension funds. First, based on descriptive and literature review methodologies, the interaction between the state action and the pension funds action in the context of old-age pension provision is scrutinized. This research allowed us to highlight the peculiarities underlying the Portuguese case, such as: the late maturation of the Portuguese pension system, and also the relative generosity that, at a certain point, have marked the Portuguese social protection system; the possible paradox that involves the transfer of the some pension funds’ assets to the sphere of social security – at the responsibility to pay the relates pensions as well – which operation seems to be contradictory with the tendency previously observed, taking into consideration the text of the successive Basic Laws of Social Security in 2000, 2002 and 2007, within which the use of private pension schemes was encouraged; the weak representativeness of national pension funds, with total assets corresponding, in 2013, roughly to 9% of GDP, and with the banking sector holding about 73% of professional pension funds; the relevance of longevity risk, which undermines not only the public pension system, becoming particularly visible within the closed funds, and imposing huge pressure on the own plans funding levels. Afterwards, taking into consideration 56 national pension plans’ investment composition, from 2011 to 2013, using bivariate analysis, some research hypotheses are tested. This exercise highlighted the apparent disconnect between the funds’ size and coverage of related responsibilities, and also between the matureness and the amount of liabilities associated with each fund. Furthermore, the possible existence of herd behaviour between these funds at the level of their investment composition is also explored. This possibility did not reveal to be significant, may be due to the sample dimension. These results suggest some atypicality of national pension funds, which seem to only have a financial dimension, disregarding their welfare features. As long the relevance of longevity risk in the context of pension funds has been emphasized, some of hedging possibilities are discussed, from the usually named traditional 7 instruments to the life-market instruments, the so-called longevity-linked assets. However, one of the most relevant contributions of this work is the development of a multi-period model, which allows us to optimize the contribution rate, over T periods of time, for a defined benefit plan and may be seen as an alternative approach to traditional valuation models.
Orientação: Prof. Doutor Luís Miguel da Mata Artur Dias Pacheco
Zelenka, Radim. "Kapitálové penzijní připojištění v České republice - zhodnocení a směry dalšího vývoje." Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-75800.
Повний текст джерелаSmit, Nell-Mari. "An international comparison on the impact of the extended life expectancy of natural persons for taxation purposes." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26428.
Повний текст джерелаDissertation (MCom)--University of Pretoria, 2012.
Taxation
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Georgiou, Jonathan. "Exploring the benefits of attracting, recruiting and retaining mature age employees up to and beyond the traditional age of retirement: Perspectives from Western Australia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1632.
Повний текст джерелаHelgesson, Magnus. "Unemployment at a young age and sickness absence, disability pension, death and future unemployment - A register-based study of native Swedish and immigrant young adults." Licentiate thesis, Uppsala universitet, Institutionen för medicinska vetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-213108.
Повний текст джерелаTalfi, Mohamed. "Organisation des systèmes de retraite et modélisation des fonds de pension." Phd thesis, Université Claude Bernard - Lyon I, 2007. http://tel.archives-ouvertes.fr/tel-00325943.
Повний текст джерела