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1
YUDINA, EKATERINA. "ACTIVITIES OF NON-STATE PENSION FUNDS IN THE FIELD OF EARLY NON-STATE PENSION PROVISION." Economic problems and legal practice 16, no. 5 (October 20, 2020): 248–52. http://dx.doi.org/10.33693/2541-8025-2020-16-5-248-252.
Повний текст джерелаАнотація:
The system of early retirement pensions was inherited from the USSR and every third Russian pensioner receives a preferential pension. It is assigned to metallurgists, oil workers, coal miners, ballerinas, trolleybus drivers, teachers - the lists of early retired pensioners are huge. The conduction of pension reform involved seeking resources within the system itself. To solve the problem of financing preferential pensions, a system of early non-state pension provision was created, implemented through non-state pension funds. However, the existing legislative regulation does not stimulate employers of hazardous and dangerous industries to create corporate pension programs due to the fact that they will not exempt employers from paying additional insurance premiums in favor of employees on preferential lists. As a result, there are no employers in the country who will not only pay wages on time, transfer insurance premiums in a timely manner, but for this category in an increased amount, but will also form additional contributions for the same employees under the early non-state pension system. The non-state pension paid in the frame of this system does not replace the early insurance old-age pension, that is, it does not entail a decrease in federal budget costs. The purpose of this study is to consider the main legal acts and the process of development of legislation on early non-state pension provision. The result of the study is practical proposals for improving the legal framework of the early retirement pension system.
2
FRIEDBERG, LEORA. "Labor market aspects of state and local retirement plans: a review of evidence and a blueprint for future research." Journal of Pension Economics and Finance 10, no. 2 (April 2011): 337–61. http://dx.doi.org/10.1017/s1474747211000072.
Повний текст джерелаАнотація:
AbstractTraditional defined benefit (DB) pension plans remain the overwhelming norm for teachers, policemen and other employees of state and local governments. The incentives for workers with DB pension plans to stay in their jobs shift dramatically over the course of their careers. Moreover, limited transferability of pension wealth across states and between public and private jobs impedes mobility in the labor market. Yet, little is known about the labor market effects of pensions on state and local government workers. The literature on private-employer pensions has made contributions on some of these fronts in recent years that can shed light on policy concerns raised by the possibility that pension plans will be modified in coming years. Moreover, some of the limitations constraining research on pensions may be overcome by focusing on government workers, with recent work on public school teachers pointing the way. Very recent studies are finding strong retirement responses to age- and tenure-related incentives built into state pension plans.
3
Hansen, Janet S. "An Introduction to Teacher Retirement Benefits." Education Finance and Policy 5, no. 4 (October 2010): 402–37. http://dx.doi.org/10.1162/edfp_a_00012.
Повний текст джерелаАнотація:
Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are largely based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the feasibility and desirability of continuing to rely on defined benefit pensions for teachers. This article provides a brief history of teacher pensions and an overview of teacher retirement benefits today, including differences in the legal and economic context for public and private sector pensions that are important considerations in plan design. It then introduces issues related to financial sustainability, teacher mobility, and teacher shortages. The article concludes with an overview of key differences between traditional defined benefit and defined contribution plans and raises the possibility of adopting a “hybrid” kind of plan that includes features from both kinds of traditional plans.
4
Jo, Young-Woo, and KeeWhan Kim. "A Study on Constructing Age-Specific Mortality Data for the Four Public Pensions." Korean Data Analysis Society 26, no. 3 (June 30, 2024): 807–18. http://dx.doi.org/10.37727/jkdas.2024.26.3.807.
Повний текст джерелаАнотація:
In this study, we aimed to address the issue of not reflecting the characteristics of each public pension system by constructing data on mortality rates by age group for the four public pensions, which had not been established before. To do this, we utilized NHID from National Health Insurance Service and estimated values from statistical yearbooks of the four public pension agencies, along with data obtained through information disclosure requests. Successfully, we constructed mortality rate data by age group. During the data construction process, issues such as data integration and correction arose, which were addressed using statistical methods. Using the constructed data, we compared the life tables of five groups: subscribers and recipients of the four major public pensions, and non-subscribers, for the years 2011 to 2018, and compared life expectancies. The comparison results showed that overall, the order of average life expectancy was non-participants ≤ National Pension ≤ Government employee Pension ≤ Military Pension ≤ Teachers Pension participants and recipients, with significant differences observed. This study is the first in Korea to construct mortality rate data by age group for the four public pensions, which could serve as a foundational dataset for new fiscal projections of public pensions, contributing to addressing issues related to public pension reform.
5
Mihaly, Kata, and Michael Podgursky. "Teacher Pensions: An Overview." Educational Researcher 52, no. 2 (February 17, 2023): 57–62. http://dx.doi.org/10.3102/0013189x221108197.
Повний текст джерелаАнотація:
This article provides an overview for the special issue and a framework for thinking about the included papers. We begin by explaining why teacher pensions is a topic that should be of interest to the broader education research community and not just specialists in school finance or teacher compensation. Pension costs now account for 11% of K–12 operating expenditures—a share that has been steadily rising. The question for the education research community is whether these expenditures represent the best way to recruit, retain, and motivate high-quality teachers. We briefly review the current pension landscape with an explanation of how these plans work, trends in costs and expenditures, and changes that have been discussed or implemented. We then provide a brief literature review. Finally, we discuss how the articles in this special issue contribute to the literature on such topics as the influence of teacher pension policies on school staffing and workforce quality, teacher preferences for retirement plans, and the sustainability of plans.
6
Costrell, Robert M. "The Three R’s of Teacher Pension Funding: Redistribution, Return, and Risk." Educational Researcher 52, no. 2 (February 17, 2023): 91–97. http://dx.doi.org/10.3102/0013189x211027534.
Повний текст джерелаАнотація:
How are teacher pension benefits funded? Under traditional plans, the full cost of career teachers’ benefits far exceeds the contributions designated for them. The gap between the two has three pieces, which may (with some license) be mnemonically tagged the three R’s of pension funding: redistribution, return, and risk. First, some contributions made for the benefits of short-term teachers are redistributed to fund the benefits of career teachers. Second, pension plans assume rosy returns on their investments, which push costs onto future teachers and taxpayers. Finally, the risk inherent in providing guaranteed pensions carries other costs, tangible and intangible, notably including the nontrivial risk of insolvency, which would dramatically raise mandated contributions and endanger future teacher benefits. I quantify these three components of the gap between benefits and contributions using the same metric as annual contributions. Illustrating with the California plan, I find the full cost of a career teacher’s annual accumulation of benefits can be as high as 46.6% of earnings, nearly triple the corresponding contributions of 17.5%. To understand this gap, which fiscally affects all areas of education policy, researchers and practitioners may find it helpful to think of the three R’s of pension funding: redistribution, return, and risk.
7
Winters, Marcus A. "For teachers, a better kind of pension plan." Phi Delta Kappan 99, no. 2 (September 25, 2017): 32–36. http://dx.doi.org/10.1177/0031721717734187.
Повний текст джерелаАнотація:
Public school teachers deserve a compensation system that puts them on a secure path toward retirement. The severely backloaded structure of today’s public school teacher pension systems benefit only a small proportion of entering teachers while putting the rest on an insecure retirement path. But there is a cost-neutral solution to this problem that would benefit most teachers entering public school classrooms today without removing any of the protections from the stock market with which teachers have become accustomed. Teacher pensions could be restructured so that teachers earn retirement wealth in relatively equal intervals throughout their careers. The author calls these Smooth Accrual Defined Benefit plans.
8
Friedberg, Leora, and Sarah Turner. "Labor Market Effects of Pensions and Implications for Teachers." Education Finance and Policy 5, no. 4 (October 2010): 463–91. http://dx.doi.org/10.1162/edfp_a_00011.
Повний текст джерелаАнотація:
While the retirement security landscape has changed drastically for most workers over the last twenty years, traditional defined benefit (DB) pension plans remain the overwhelming norm for K–12 teachers. Because DB plans pay off fully with a fixed income after retirement only if a teacher stays in the profession for decades and yield little or nothing if a teacher leaves early, DB plans induce a strong, nonlinear relationship between years of tenure and benefit accrual. One implication is that as many current teachers approach eligibility for full pensions, there are strong incentives for retirement and associated consequences in the teacher labor market. In this article, we assess the key features of DB plans, discuss the general incentive effects, and consider the application to the particular case of teachers. This work highlights the importance of assessing the characteristics of teachers who respond most to the retirement timing incentives.
9
DeArmond, Michael, and Dan Goldhaber. "Scrambling the Nest Egg: How Well Do Teachers Understand Their Pensions, and What Do They Think about Alternative Pension Structures?" Education Finance and Policy 5, no. 4 (October 2010): 558–86. http://dx.doi.org/10.1162/edfp_a_00010.
Повний текст джерелаАнотація:
In this article we focus on two questions: How well do teachers understand their current pension plans, and what do they think about alternative plan structures? The data come from administrative records and a 2006 survey of teachers in Washington State. The results suggest that Washington's teachers are fairly knowledgeable about their pensions, although new entrants and mid-career teachers appear to be less knowledgeable than veterans. As for teachers' preferences for plan structure, the survey suggests that when it comes to investing additional retirement savings, a plurality of teachers favor defined contribution plans that offer more portability and choice but also more risk than traditional defined benefit plans. Again, perhaps unsurprisingly, the findings suggest that, all else equal, teachers newer to the profession are more likely than veterans to favor a defined contribution structure.
10
Furgeson, Joshua, Robert P. Strauss, and William B. Vogt. "The Effects of Defined Benefit Pension Incentives and Working Conditions on Teacher Retirement Decisions." Education Finance and Policy 1, no. 3 (July 2006): 316–48. http://dx.doi.org/10.1162/edfp.2006.1.3.316.
Повний текст джерелаАнотація:
The retirement behavior of Pennsylvania public school teachers in 1997–98 and 1998–99, a period when state early retirement incentives were temporarily increased, is modeled using a choice framework that emphasizes both pecuniary and nonpecuniary factors of the retirement decision under a defined benefit retirement plan. We find each to have large and statistically significant effects on the decision to retire. The present value of inflation-adjusted pension benefits of a public defined benefit plan is found to be an important and sizable determinant of retirement. A $1,000 (or .4 percent) increase in the real present value of pension benefits is estimated to increase the probability of retirement for female teachers by .02 to .08 percentage points; this implies an elasticity of retirement for female teachers with respect to the present value of real pensions of between 2.0 to 3.5. These estimated defined benefit pension elasticities for female teachers are higher than for male teachers, whose comparable retirement elasticity was 1.9 to 2.5. A $1,000 increase in current salary is found to reduce themean probability of retirement by .1 percentage points, implying an elasticity of −1.4. Thus, substantial salary increases systematically reduce the probability of older teachers retiring.
11
Biggs, Andrew G. "The Long-Term Solvency of Teacher Pension Plans: How We Got to Now and Prospects for Recovery." Educational Researcher 52, no. 2 (February 17, 2023): 98–115. http://dx.doi.org/10.3102/0013189x221093352.
Повний текст джерелаАнотація:
The COVID-related financial market decline and economic recession have raised new concerns regarding the financial sustainability of retirement plans for state and local government employees, the largest group of whom is public school teachers. Using data from the Public Plans Database and the National Income and Product Accounts, I analyze teacher pension plans over the 2001–2019 period, seeking to answer questions regarding teacher pensions’ funded status, investment decisions and returns, adequacy of contributions, and generosity of benefits. These data show that teacher pension funding peaked at the beginning of the 2001–2019 period due to the tech bubble’s inflation of asset values, but then it declined thereafter due to investment returns that significantly underperformed assumptions, failures by sponsoring governments to consistently make full contributions, and increases in the generosity of pension benefits. School districts will face substantial funding challenges in the post-COVID period, as investment losses are factored into contribution rates, government revenues available to make contributions shrink, and education funding from state governments comes under pressure. I outline several policy alternatives that policymakers may consider, but none would make restoring teacher pensions to full funding a painless process.
12
Murnane, Richard J. "Commentary on Teacher Pension Papers." Educational Researcher 52, no. 2 (February 17, 2023): 119–22. http://dx.doi.org/10.3102/0013189x221095062.
Повний текст джерелаАнотація:
This commentary explains how changing labor market conditions have made it more important for schools to attract and retain skilled teachers and yet more difficult to do so. This is important context for considering the contributions of the five papers on teacher pensions in this special issue. I describe and comment on the evidence that defined benefit (DB) pension plans have deleterious impacts on the ability of public schools to provide students with an excellent education. I describe the merits of alternative strategies for responding to the central problem with DB plans as currently funded. I conclude by explaining the importance of considering the design of teacher pension plans as part of a multipronged strategy to provide all students with a high-quality education.
13
Kim, Dongwoo, Cory Koedel, Wei Kong, Shawn Ni, Michael Podgursky, and Weiwei Wu. "Pensions and Late-Career Teacher Retention." Education Finance and Policy 16, no. 1 (January 2021): 42–65. http://dx.doi.org/10.1162/edfp_a_00293.
Повний текст джерелаАнотація:
Public school teachers retire much earlier than comparable professionals. Pension rule changes affecting new teachers can be used to close this gap in the long run, but any effects will not be observed for decades and the implications for workforce quality are unclear. This paper considers targeted incentive policies designed to deter retirement among senior, experienced high-need science and math teachers, as a policy to staff classrooms with qualified teachers and improve workforce quality. We use structural estimates from a dynamic retirement model to simulate the workforce effects of targeted late-career salary bonuses and deferred retirement plans (DROPs) using administrative data from Missouri. Although both policies produce additional teaching years at relatively low costs, by forcing teachers to reveal work–retirement preferences, DROPs generally yield incremental teacher years at lower cost per year. More generally, this work highlights the utility of using structural retirement models to analyze fiscal and workforce effects of changes to public sector pension plans, since the effects of pension rule changes cumulate over many years.
14
Treasure, Jayne. "Retirement? What Retirement?" Journal of Classics Teaching 17, no. 33 (2016): 45–47. http://dx.doi.org/10.1017/s2058631016000118.
Повний текст джерелаАнотація:
Having decided to leave Haberdashers’ Monmouth School for Girls (HMSG) after 23 years in 2013, most of my former colleagues were under the impression that I was planning to retire. To an extent that was true; I did decide to take my teachers’ pension early after a talk about pensions on an INSET day a couple of years earlier (and here I must apologise to younger teachers for whom this may not be a choice). There were some startling statistics about retirement age and the likelihood of death if left too late. Someone suggested it was probably a ruse by the governors to get rid of expensive teachers. If so, it worked. As far as I was concerned, it was one of the most worthwhile INSET days during my career.
15
Disney, Richard, Carl Emmerson, and Gemma Tetlow. "The Value of Teachers' Pensions in England and Wales." Fiscal Studies 31, no. 1 (March 2010): 121–50. http://dx.doi.org/10.1111/j.1475-5890.2010.00109.x.
Повний текст джерела
16
Jarosz-Nojszewska, Anna. "Retirement privileges of civil servants in the Second Polish Republic." Studia Historiae Oeconomicae 33, no. 1 (December 1, 2015): 55–68. http://dx.doi.org/10.1515/sho-2015-0004.
Повний текст джерелаАнотація:
Abstract During the times of the Second Polish Republic the civil servants, teachers, the military, postal and railway workers were not covered by the universal social insurance, because before the social insurance act came into force, they were covered by pension systems guaranteeing more advantageous benefits. Persons working in state administration had a privileged position compared to the employees in general, both in terms of the scope and level of the benefits and their entire coverage by the State. The level of the pensions depended on the years of service and after 10 years of service amounted to 40% and was increasing every year by 2.4% or 3% up to 100%. The civil servants acquired the right to the pension already after 10 years and as of 1934 after 15 years of civil or military service. In special cases they were entitled to pension after 5 years already.
17
Phelps, Christopher. "Why Did Teachers Organize? Feminism and Socialism in the Making of New York City Teacher Unionism." Modern American History 4, no. 2 (July 2021): 131–58. http://dx.doi.org/10.1017/mah.2021.11.
Повний текст джерелаАнотація:
What prompted New York City teachers to form a union in the Progressive Era? The founding of the journal American Teacher in 1912 led to creation of the Teachers’ League in 1913 and then the Teachers Union in 1916, facilitating formation of the American Federation of Teachers (AFT). Despite historiographical claims that teacher union drives needed a focus on bread-and-butter issues to succeed, ideals of educational democracy and opposition to managerial autocracy motivated the Teachers’ League. Contrary to claims that early New York City teacher unionism was unrepresentative because dominated by radical male Jewish high-school instructors, heterogeneous majorities of women and elementary school teachers formed the Teachers’ League and Teachers Union leaderships. Board of Education representation, maternity leave, free speech, and pensions were aims of this radically democratic movement led by socialists and feminists, which received demonstrably greater mass teacher support than the conservative feminism of a rival association.
18
McGee, Joshua B., and Marcus A. Winters. "How Pensions Contribute to the Premium Paid to Experienced Public School Teachers." Educational Researcher 46, no. 5 (June 2017): 250–58. http://dx.doi.org/10.3102/0013189x17721906.
Повний текст джерелаАнотація:
Many argue that public school systems should stop linking teachers’ salaries so closely to their years of experience. However, the effect of deferred retirement compensation on the premium paid to experienced teachers has, to date, been underappreciated. To shed more light on this issue, we calculate the total compensation earned by teachers in New York City and Philadelphia from both salary and deferred retirement compensation under each system’s currently operating defined-benefit plan. Retirement compensation in both cities is back-loaded, which substantially increases the premium paid to highly experienced teachers. In late-career years, teachers often earn a larger compensation premium from the accrual of pension benefits than from salary. We show that cash-balance retirement plans, which are less back-loaded, would substantially reduce experience premiums without reducing the total compensation for the average entering teacher.
19
Brown, Kristine M. "The link between pensions and retirement timing: Lessons from California teachers." Journal of Public Economics 98 (February 2013): 1–14. http://dx.doi.org/10.1016/j.jpubeco.2012.10.007.
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20
Koshina, Olga V. "The Standard of Living of Primary School Teachers in Russia in the Second Half of the 19th – Early 20th Centuries (On the Materials of the Middle Volga Region)." Economic History 20, no. 1 (March 30, 2024): 9–19. http://dx.doi.org/10.15507/2409-630x.064.020.202401.009-019.
Повний текст джерелаАнотація:
Introduction. 2023 was declared by the President of Russia as the Year of the Teacher and Mentor. The key role of the teacher’s personality in education remains not only in the field of transferring knowledge and competencies, but also in educating young people. The standard of living of teachers, along with other factors, influences the quality of education, the prestige of the profession, and the effectiveness of social interaction at school. Therefore, it is important to study all aspects of the standard of living of primary school teachers. Materials and Methods. The sociocultural approach made it possible to consider the standard of living of primary school teachers in the Middle Volga region in a broad socio-economic and historical-cultural context, taking into account social, economic, demographic, and cultural factors in the development of primary education in the second half of the 19th – early 20th centuries. Results. The standard of living of primary school teachers in the Middle Volga region in the second half of the 19th century accompanied by low wages, absence or poor quality of housing, and difficult working conditions. The relative increase in the standard of living of primary school teachers at the beginning of the 20th century, compared with the first post-reform decades (increased salaries, the emergence of pensions, awards, some privileges) stimulated representatives of the lower classes (peasants and bourgeois) to devote their lives to teaching work. But the shortage of teachers remained a problem in the primary education system until the 1917 revolution. The increase in the number of teachers did not keep pace with the increase in the number of primary schools. The standard of living of primary school teachers remained low, and the outflow of experienced teaching staff from schools continued. Discussion and Conclusion. The standard of living of a teacher depended on the place of service, the departmental affiliation of the school, the subject taught, and work experience. At the beginning of the 20th century, the standard of living of primary school teachers increased: they received the status of civil servants, a modest pension, the right to awards and some benefits (exemption from military service in peacetime, from the poll tax, jury duty), small compensation for rented housing and right to awards. The standard of living of teachers gradually rose thanks to the efforts of the Ministry of Public Education, zemstvos, city governments and teachers’ mutual aid societies.
21
Ní Léime, Á., and Debra Street. "Working later in the USA and Ireland: implications for precariously and securely employed women." Ageing and Society 39, no. 10 (July 17, 2018): 2194–218. http://dx.doi.org/10.1017/s0144686x18000508.
Повний текст джерелаАнотація:
AbstractPolicies to extend working life (EWL) assume homogeneous workers face similar choices about working longer: this may be difficult for women, workers in physically onerous jobs or in low-paid precarious employment. Work-life trajectories are gendered; women interrupt employment and pension-building to provide care. There is occupational variation in capacities to prolong working lives: physically demanding jobs cause work-related health deficits. The precariously employed cannot contribute regularly to pensions and may face age discrimination. This research provides an inter-occupational and cross-national dimension to EWL research, comparing women teachers and health-care workers in the United States of America (USA) and Republic of Ireland. It documents intra-cohort distinctions that emerge among women when considering educational opportunities and occupational tracks expressed in lifecourse trajectories and accumulated capacities for extended work. Analysis draws on interview data from ten teachers and ten health-care workers in each country, comparing the implications of EWL policies for women workers: in precariousversussecure occupations and occupations with different physical demands. It reveals work-life trajectories leading to poorer financial and health outcomes for older health-care workers, especially in the USA. Most women (regardless of occupation or country) opposed extending working life, with concerns ranging from health status and ability to work to the desire to have healthy years in retirement. The most important distinctions are between the occupational categories considered, rather than cross-national differences. Implications for national and work-place policy and research are considered.
22
АЙЛАРОВА, С. А. "OSSETIAN TEACHERS: SELF-AWARENESS AND EVERYDAY LIFE (LATE XIX – EARLY XX CENTURY)." Известия СОИГСИ, no. 42(81) (December 9, 2021): 21–31. http://dx.doi.org/10.46698/vnc.2021.81.42.008.
Повний текст джерелаАнотація:
Статья посвящена одному из аспектов истории образования в Осетии конца XIX – начала XX в. – самосознанию социопрофессиональной группы – осетинского учительства. Формирование профессиональных групп было выражением модернизации социальной структуры пореформенного осетинского общества. Ввиду особенностей истории образования в Осетии главным представителем этой группы являлись учителя церковно-приходских школ – основного типа начальной школы в крае. Осознание профессиональных интересов, общественного статуса и материального положения народного учителя было проявлением оформления этого социального сообщества. В центре внимания педагогической публицистики – учительская повседневность, размеры жалования, проблема пенсий, жилье, питание, взаимоотношения учителя с школьной и сельской администрацией, представителями сельского общества, статус и перспективы педагогического труда. Обсуждение многих проблем носило полемический характер; участники дискуссии высказывали противоположные суждения о материальной обеспеченности народного учителя, качестве жилья, возможности подсобного хозяйства, будущего образования детей учителя. Освещалась запутанность ситуации с учительскими пенсиями, которые в реальности не выплачивались. В актуальной публицистике освещены не все проблемы учительской повседневности, а только социально значимые, волновавшие демократическую интеллигенцию. Изучение субкультуры и самосознания осетинского учительства актуально в русле методологических поисков отечественной «новой социальной истории», а также «историко-антропологического» подхода, дающих возможность реконструкции поведенческих стратегий этой группы интеллигенции. «Интеллектуальная история» Осетии дореволюционного периода формировалась во многом представителями этой образовательной общности, развивавшей общественную мысль на протяжении десятилетий. Публицистическая подборка, составившая основу статьи, информативна и свидетельствует о перспективности изучения такой социопрофессиональной и культурной группы, как осетинское учительство. The article considers one of the aspects of the history of education in Ossetia in the end of XIX – early XX century – the self-awareness of the Ossetian teachers as socio-professional group. The formation of professional groups was an expression of the modernization of the social structure of the post-reform Ossetian society. In view of the peculiarities of the history of education in Ossetia, the main representative of this group was the teachers of parish schools, the main type of elementary school in the region. Awareness of the professional interests, social status and material situation of the people's teacher was a manifestation of the formation of this social community. The focus of pedagogical journalism is on teachers' everyday life, salaries, the problem of pensions, housing, food, the teacher's relationship with the school and rural administration, representatives of rural society, the status and prospects of pedagogical work. Discussion of many problems was polemical in nature; the participants in the discussion expressed opposite opinions about the material security of a people's teacher, the quality of housing, the possibility of subsidiary farming, and the future education of the teacher's children. The confusion of the situation with teachers' pensions, which in reality were not paid, was highlighted. In actual journalism, not all problems of teachers' everyday life are highlighted, but only socially significant ones that worried the democratic intelligentsia. The study of the subculture and self-consciousness of the Ossetian teachers is relevant in line with the methodological searches of the national “new social history”, as well as the “historical-anthropological” approach, which makes it possible to reconstruct the behavioral strategies of this group of intelligentsia. The "intellectual history" of Ossetia in the pre-revolutionary period was formed in many respects by representatives of this educational community, which had been developing public thought for decades. This journalistic selection is informative and testifies to the prospects of studying such a socio-professional and cultural group as the Ossetian teachers.
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Khanal, Peshal, and Prem Phyak. "Factors Affecting Teacher Motivation in Nepal." AMC Journal 2, no. 1 (March 18, 2021): 25–40. http://dx.doi.org/10.3126/amcj.v2i1.35784.
Повний текст джерелаАнотація:
The major aim of this paper is to report the finding of a study that aims at analyzing different factors influencing teacher motivation towards the teaching profession. To this goal, a mixed method approach was used and quantitative data were collected from 430 teachers, teaching at the Basic Level, from six districts using a set of questionnaires. Qualitative data were gathered from 48 teachers, six resources persons, six teacher trainers and three policy-makers. The major findings of the study show that multiple factors influence teacher motivation towards teaching profession, which are broadly categorized under four areas: individual, school related, socio cultural and political. Policy-related factors include salary and benefits, leave facility, promotion, training, pensions and freedom to trade union. Similarly, school-related factors for teacher motivation include school management, leadership, teaching load, professional development opportunities and feedback and reinforcement mechanism. Student-related factors contain class size, student composition, regularity, and discipline. Socio-cultural factors for teacher motivation include social recognition of teachers, political interference and teacher-parent cooperation. Finally, the issue of teacher performance and motivation should be tied up with the policies of teacher professional development.
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Flesher, Dale L., Craig Foltin, Gary John Previts, and Mary S. Stone. "A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States." Accounting Historians Journal 46, no. 1 (March 1, 2019): 57–77. http://dx.doi.org/10.2308/aahj-52413.
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ABSTRACT Both the business media and the popular press have emphasized the underfunding problems associated with pension funds that are set aside for state and local government workers, a group that also includes teachers and professors at state-affiliated colleges and universities. The realization that pension funds are typically underfunded stems from the fact that the accounting standards associated with state and local government employee pension funds have led to greater transparency since 2011. This paper examines, explains, and interprets the historical development over the last 70 years of accounting standards for state and local government pension funds in the United States. Changing accounting standards, along with economic and social change, have led to consequences such as employers transforming their pension programs to avoid substantial costs and significant liabilities, for example by changing from defined benefit to defined contribution plans.
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Ononokpono, Dorothy N., Moses I. Peters, and Nsidibe Akpan Usoro. "Determinants of Health Care Utilization among Retirees in Rural Akwa Ibom State, Nigeria." Nigerian Journal of Sociology and Anthropology 18, no. 1 (June 1, 2020): 72–86. http://dx.doi.org/10.36108/njsa/0202/81(0150).
Повний текст джерелаАнотація:
The rising population of the elderlyis one of the most important demographic phenomena in recent times globally. In Nigeria, the estimated population of older persons is about 6 million, and this group of people are confronted with various health challenges and a reduction in earnings, which exacerbates their poor health and healthcare utilization. Studies have shown that healthcare is a fundamental requirement for living a socially and economically productive life; however, in many developing countries including Nigeria, healthcare services utilization among older persons and particularly retirees has received less attention. The main objective of this study was to examine the determinants of healthcare services use among retired primary school teachers in Etinan Local Government in Akwa Ibom State. We utilized Andersen’s healthcare model to explain the factors associated with retirees’ healthcare utilization.Data were collected throughnon-participant observation and semi-structured interviews, conducted with 217 respondents.Data on socio-demographic characteristics of respondents were analyzed using descriptive statistics, while qualitative narratives were analyzed thematically and presented verbatim. Findings from the study revealed that the majority of respondents attributed difficulties in the utilization of health care services to inadequate health facilities, lack of trained healthcare personnel, high cost of health services, distance to health facilities, and late payment of pension, among other factors. Study findings suggest the need for the provision of quality healthcare infrastructure for the retired adults and timely payment of pensions as a panacea for poor healthcare accessibility and utilization.
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Hess, Frederick M., and Juliet P. Squire. "“But the Pension Fund Was Just SITTING There …”: The Politics of Teacher Retirement Plans." Education Finance and Policy 5, no. 4 (October 2010): 587–616. http://dx.doi.org/10.1162/edfp_a_00016.
Повний текст джерелаАнотація:
The tension at the heart of pension politics is the incentive to satisfy today's claimants in the here and now at the expense of long-term concerns. Teacher pensions, in particular, pose two challenges. The first is that political incentives invite irresponsible fiscal stewardship, as public officials make outsized short-term commitments to employees. The second is that incentives hinder modernization, as policy makers avoid the politically perilous task of altering plans ill suited to attracting talent in the contemporary labor market. The alignment of the political stars has helped some states and localities to address the first challenge, but far too few have demonstrated a willingness to tackle the second. We illustrate the political dynamics through discussions of pension plans in New Jersey, Oregon, and San Diego, California, and suggest several political strategies that could make pension challenges more tractable and encourage public officials to be responsible fiscal stewards or to revisit anachronistic retirement systems.
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Darchieva, S. V. "State Duma and Issues of Higher Education in Russia (1906-1917)." Nauchnyi dialog 12, no. 6 (September 1, 2023): 364–82. http://dx.doi.org/10.24224/2227-1295-2023-12-6-364-382.
Повний текст джерелаАнотація:
The aim of this research is to analyze the activities of the State Duma in Russia from 1906 to 1917, focused on reforming the higher education system. The research materials include stenographic reports of the State Duma during the specified period, normative documents, and memoir literature. The study reveals that the Duma of the early 20th century placed significant emphasis on issues related to the preparation of scientific and pedagogical personnel in higher education, increasing the number of universities, centralizing the management of universities, improving the financial situation of the faculty, and student rights. It is demonstrated that as a result of the active initiatives by the Duma, the budget of the Ministry of Public Enlightenment increased several times, and deputies supported legislative projects related to the opening of new universities, increasing state expenditures on higher education, and the development of culture and science. The legislative projects proposed by different Duma factions aimed at establishing a continuous connection between educational institutions at different levels. Representatives of the people advocated for the democratization of higher education. The amounts allocated for the training of professorial scholarship recipients, salary increases, pensions, and scholarships for teachers, professors, and students increased. The State Duma consistently and actively advocated for gender equality in obtaining higher education.
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Peng, Hui-Ling, Chih-Tung Hsiao, and Ming-Hung Yao. "Systemic Analysis of Pensions: The Case of the Taiwanese Primary School Teacher Pension Fund." Systems Research and Behavioral Science 33, no. 1 (October 8, 2014): 159–72. http://dx.doi.org/10.1002/sres.2320.
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Costrell, Robert M., and Josh McGee. "Cross-Subsidization of Teacher Pension Costs: The Case of California." Education Finance and Policy 14, no. 2 (March 2019): 327–54. http://dx.doi.org/10.1162/edfp_a_00253.
Повний текст джерелаАнотація:
The value of pension benefits varies widely, by a teacher's age of entry and exit. This variation is masked by the uniform rate of annual contributions, as a percent of pay, to fund benefits for all. For the first time, we unmask that variation by calculating annual costs at the individual level. In California, we find that the value of a teacher's benefits ranges from about 4 to 22 percent of pay, and exhibits some idiosyncratic patterns, as is endemic to traditional pension plans. The variation in individual cost rates generates an extensive but hidden array of cross-subsidies, as winners receive benefits worth more than the uniform contribution rate, and losers receive less. Almost two thirds of all entering teachers, past and present, are losers in California. By contrast, a prominently invoked study finds that nearly all active teachers are winners there. That result is shown to be highly skewed by excluding the losses of prior entrants who left early, thereby violating the funding fact that the gains and losses of winners and losers must offset each other. Our main policy conclusion is that cash balance plans can rationalize or eliminate the current system of cross-subsidies and provide the transparency lacking in traditional plans.
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Koedel, Cory, Shawn Ni, and Michael Podgursky. "Who Benefits from Pension Enhancements?" Education Finance and Policy 9, no. 2 (April 2014): 165–92. http://dx.doi.org/10.1162/edfp_a_00128.
Повний текст джерелаАнотація:
During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension system in Missouri. The enhancements resulted in large windfall gains for teachers who were close to retirement when the legislation was enacted. By contrast, novice teachers, and teachers who had not yet entered the labor force, were made worse off. The reason is that front-end contribution rates have been raised for current teachers to offset past liabilities accrued from the enhancements. Total teacher retirement compensation, net of contribution costs, is lower for young teachers today as a result of the enhancement legislation. Given sharp increases in pension costs in other states, this finding may generalize to young teachers in many other plans.
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Costrell, Robert M., and Michael Podgursky. "Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility." Education Finance and Policy 5, no. 4 (October 2010): 519–57. http://dx.doi.org/10.1162/edfp_a_00015.
Повний текст джерелаАнотація:
While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared with a neutral system, we find that often about half of an entering cohort's net pension wealth is redistributed to teachers who separate in their fifties from those who separate earlier, and we also identify some variation across six state systems. This implies large costs for interstate mobility. We estimate that teachers who split a thirty-year career between two pension plans often lose over half their net pension wealth compared with teachers who complete a career in a single system. Plan options that permit purchases of service years mitigate few or none of these losses. It is difficult to explain these patterns of costs and benefits on efficiency grounds. More likely explanations include the relative influence of senior versus junior educators in interest group politics and a coordination problem between states.
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Kong, Wei, and Shawn Ni. "A Structural Econometric Approach to Analyzing the Impact of Teacher Pension Reform." Educational Researcher 52, no. 2 (February 17, 2023): 63–70. http://dx.doi.org/10.3102/0013189x221080913.
Повний текст джерелаАнотація:
The growing fiscal cost of K–12 teacher pension plans and pension-induced labor market distortions have led to calls for teacher pension reforms. Dynamic structural econometric models are a useful way to analyze the fiscal and staffing consequences of current and alternative retirement plans. This article lays out the benefits of the structural econometric modeling approach for analyzing changes to teacher pension plans and estimates such a model for Missouri public school teachers. The results are then used to simulate effects of a pension reform on teacher retirement and employer pension costs.
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Goldhaber, Dan, and Kristian L. Holden. "How Much Do Teachers Value Compensation Deferred for Retirement? Evidence From Defined Contribution Rate Choices." Educational Researcher 52, no. 2 (February 17, 2023): 80–90. http://dx.doi.org/10.3102/0013189x21999665.
Повний текст джерелаАнотація:
How much do teachers value compensation deferred for retirement (CDR)? This question is important because the vast majority of public school teachers are covered by defined benefit pension plans that “backload” a large share of compensation to retirement relative to the compensation structure in the private sector, and there is scant evidence about whether pension structures are consistent with teacher preferences for current compensation versus CDR. This study examines a unique setting in Washington State, where teachers are enrolled in a hybrid pension system that has both defined benefit and defined contribution components. We exploit the fact that teachers have choices over their defined contribution rate to infer their revealed preferences for current versus CDR. We find that teachers on average contribute 7.23% of salary income toward retirement; 62% in fact elect to contribute more than the minimally required contribution of 5%. This suggests that teachers value CDR far more than suggested by prior evidence.
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Ni, Shawn, Michael Podgursky, and Fangda Wang. "How Much Are Public School Teachers Willing to Pay for Their Retirement Benefits? Comment." American Economic Journal: Economic Policy 14, no. 3 (August 1, 2022): 478–93. http://dx.doi.org/10.1257/pol.20200763.
Повний текст джерелаАнотація:
In a widely cited study, Fitzpatrick (2015) found that more than one quarter of Illinois teachers were unwilling to pay 19 cents for pension enhancements worth one dollar in present value. We revisit this finding by tracking the same cohort of teachers to retirement, permitting exact measurement of service years and the annuity received. The vast majority of teachers purchased the upgrade. Among those who did not, the net benefit of the upgrade is negative given their retirement timing. The complex relationship between the timing of retirement and potential gain in pension wealth makes drawing inferences about teachers’ willingness to pay for this benefit difficult. (JEL H75, I21, J26, J32, J45)
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Fitzpatrick, Maria D. "Pension-spiking, free-riding, and the effects of pension reform on teachers' earnings." Journal of Public Economics 148 (April 2017): 57–74. http://dx.doi.org/10.1016/j.jpubeco.2017.02.007.
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Brown, Kristine M., and Ron A. Laschever. "When They're Sixty-Four: Peer Effects and the Timing of Retirement." American Economic Journal: Applied Economics 4, no. 3 (July 1, 2012): 90–115. http://dx.doi.org/10.1257/app.4.3.90.
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This paper examines the effect of peers on an individual's likelihood of retirement using an administrative dataset of all retirement-eligible Los Angeles teachers for the years 1998–2001. We use two large unexpected pension reforms that differentially impacted financial incentives within and across schools to construct an instrument for others' retirement decisions. Controlling for individual and school characteristics, we find that the retirement of an additional teacher in the previous year at the same school increases a teacher's own likelihood of retirement by 1.5–2 percentage points. We then explore some possible mechanisms through which this effect operates. (JEL H75, I21, J14, J26, J45)
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Costrell, Robert M., and Josh B. McGee. "Teacher Pension Incentives, Retirement Behavior, and Potential for Reform in Arkansas." Education Finance and Policy 5, no. 4 (October 2010): 492–518. http://dx.doi.org/10.1162/edfp_a_00013.
Повний текст джерелаАнотація:
The authors analyze the Arkansas teacher pension plan and empirically gauge the behavioral response to incentives embedded in that plan and to possible reforms. The pattern of pension wealth accrual creates sharp incentives to work until eligible for early or normal retirement, often in one's early fifties, and to separate shortly thereafter. We estimate the effect of pension wealth accrual on teacher separation decisions using a new longitudinal data set of Arkansas teachers and find a significant impact. We then simulate the response to eliminating early retirement and raising the service requirement for normal retirement. We also simulate a shift to a constant accrual retirement plan. The response to both reforms is complex, as some would leave earlier and others stay longer. A constant accrual plan smoothes the pattern of retirement behavior as individuals tailor decisions to their own preferences instead of those built into the pension formula.
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Shuls, James V., and Andrew Tipping. "Cross-Subsidization in Teacher Pension Benefits: Examining Rates of Return Among School Districts." Educational Researcher 49, no. 7 (June 3, 2020): 512–17. http://dx.doi.org/10.3102/0013189x20932454.
Повний текст джерелаАнотація:
When pension benefits are not directly tied to contributions, some individuals may earn disproportionate returns on their retirement contributions. For instance, individuals who receive relatively larger late-career raises will receive disproportionately greater returns. For teachers, whose salaries are determined by salary schedules set by districts, these differences may be nonrandom, with larger raises accruing to teachers in more advantaged school districts. Using salary schedules from 490 school districts, the authors estimate the rate of return on contributions for each district. They then analyze the relationship between district characteristics and the rate of return. They find that the rate of return varies markedly among school districts, with larger and generally more affluent school districts benefiting. These findings demonstrate how salary structures and current pension design lead to cross-subsidization of pension benefits among school districts.
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Costrell, Robert M. "Cross-subsidization of teacher pension benefits: the impact of the discount rate." Journal of Pension Economics and Finance 19, no. 2 (November 5, 2018): 147–62. http://dx.doi.org/10.1017/s1474747218000239.
Повний текст джерелаАнотація:
AbstractThis paper builds on previous work (Costrell and McGee, 2017a, Education Finance and Policy) on the redistribution of teacher pension benefits, as measured by the wide variation in individual normal cost rates by age of entry and exit, and the associated cross-subsidies. The further steps taken here are: (i) to examine the impact of the discount rate on the degree of redistribution, and the analytics behind it; and (ii) to identify the distribution of the market value of the pension guarantee. Using the example of the California State Teachers’ Retirement System, I find that: (i) high-assumed returns substantially understate the extent to which costs are redistributed for back-loaded plans; and (ii) the market value of the pension guarantee is highly concentrated among long-term teachers.
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Kochman, Ladd, and David Bray. "Teacher Retirement Pension or 401(k) Alternative?" Atlantic Economic Journal 49, no. 2 (June 2021): 255–57. http://dx.doi.org/10.1007/s11293-021-09715-4.
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Goldhaber, Dan, and Cyrus Grout. "Pension Choices and the Savings Patterns of Public School Teachers." Education Finance and Policy 11, no. 4 (October 2016): 449–81. http://dx.doi.org/10.1162/edfp_a_00208.
Повний текст джерелаАнотація:
This paper examines the savings behavior of public school teachers who are enrolled in a hybrid pension plan that includes a defined contribution (DC) component. Few states have incorporated DC features into teacher pension systems and little is known about how providing teachers with greater control over deferred compensation might affect their savings behavior—an important determinant of retirement security. We find the retirement savings choices of teachers—how much they opt to contribute to a DC retirement account—to be generally consistent with that of their peers in the private sector. In particular, age and salary are positively correlated with contribution rates, and contribution rates increase with teaching experience. Importantly, our analysis of retirement wealth suggests that Washington's hybrid plan is likely to provide a level of retirement security for a typical teacher that is comparable to or greater than that provided by the state's pure defined benefit plan.
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Roza, Marguerite, and Jessica Jonovski. "The Impact of Late-Term Pay Raises on Teacher Pension Obligations in Three States: California, Illinois, New Jersey." Public Finance and Management 16, no. 2 (June 2016): 147–63. http://dx.doi.org/10.1177/152397211601600204.
Повний текст джерелаАнотація:
As policymakers seek ways to regain control of burdensome teacher pension liabilities, many are overlooking an important lever to influence long-term debt obligations. Due to the complex structure of the pension allowance itself, an educator's final retiring salary is a central factor to an individual's pension benefit, and also one that is still squarely under policymakers’ control. And yet, leaders do not appear to recognize the link between pay raises awarded to teachers near retirement and the longer-term obligations they generate (in part because those awarding raises may be in different governmental agencies than those responsible for pension debt). This paper aims to clarify the magnitude of debt triggered by late-term pay raises and reveal an overlooked opportunity for policymakers at state and local levels to work more collaboratively in clarifying the link between educator compensation and pension priorities.
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CLARK, ROBERT L., and LEE A. CRAIG. "Determinants of the generosity of pension plans for public school teachers, 1982–2006." Journal of Pension Economics and Finance 10, no. 1 (June 23, 2010): 99–118. http://dx.doi.org/10.1017/s1474747210000028.
Повний текст джерелаАнотація:
AbstractAll states provide pension plans to their teachers and civil servants; however, these plans vary across the states. We present a history of the development of teacher retirement plans during the twentieth century, describe how teacher plans relate to retirement plans for other state employees, and assess the impact of teachers not being included in Social Security on the benefits they receive from their employer pension plan. Over the past 25 years, public school teacher retirement plans in the United States have increased in generosity as benefit formulas have been increased, salary averaging periods have been reduced, and the normal retirement age has been lowered. We employ data from retirement plans in the states to estimate the impact of social and economic factors on the replacement rates for teachers retiring with 30 years of service.
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Rotherham, Andrew J. "Teacher Pension Reform Must Be About Cost and Design." Educational Researcher 52, no. 2 (February 17, 2023): 116–18. http://dx.doi.org/10.3102/0013189x221111388.
Повний текст джерелаАнотація:
This commentary discusses how the teacher pension debate is often predicated on the idea of generous benefits for teachers and whether those are deserved, when in practice most teachers are disadvantaged by a retirement system with long vesting periods and limited portability.
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Danzer, Alexander M., Peter Dolton, and Chiara Rosazza Bondibene. "Who wins? Evaluating the impact of UK public sector pension scheme reforms." National Institute Economic Review 237 (August 2016): R38—R46. http://dx.doi.org/10.1177/002795011623700115.
Повний текст джерелаАнотація:
Radical changes have been implemented to pension schemes across the UK public sector from April 2015. This paper simulates how these changes will affect the lifetime pension and how the negotiated pension changes compare across six public sector schemes by level of education. Specifically, we simulate the occupation specific Defined Benefit (DB) pension wealth accumulated for a representative employee over the lifecycle by factoring in the recent changes to pension conditions. We find that less educated workers with low or moderate earnings in the NHS, Local Government and Civil Service schemes are the winners having secured an increase in the value of their pension of between 10–20 per cent. Graduate workers with faster wage growth in the Civil Service, Teachers and Local Government schemes lose between 3 per cent and 5 per cent. This is in sharp contrast with the Police and Fire services who have lost around 40 per cent irrespective of their education.
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INMAN, ROBERT P. "APPRAISING THE FUNDING STATUS OF TEACHER PENSIONS: AN ECONOMETRIC APPROACH." National Tax Journal 39, no. 1 (March 1, 1986): 21–33. http://dx.doi.org/10.1086/ntj41792155.
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Crown, William H., and Phyllis H. Mutschler. "Pension Benefits for State, Local, and Teacher Retirees." Research on Aging 15, no. 1 (March 1993): 33–49. http://dx.doi.org/10.1177/0164027593151002.
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Koedel, Cory, Michael Podgursky, and Shishan Shi. "Teacher Pension Systems, the Composition of the Teaching Workforce, and Teacher Quality." Journal of Policy Analysis and Management 32, no. 3 (April 30, 2013): 574–96. http://dx.doi.org/10.1002/pam.21699.
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Jung, Myunggu, Woorim Ko, and Youngtae Cho. "The Cherry Blossom and Private Teachers’ Pension in South Korea." Korea Journal of Population Studies 44, no. 4 (December 31, 2021): 75–96. http://dx.doi.org/10.31693/kjps.2021.12.44.4.75.
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Chingos, Matthew M., and Martin R. West. "Which Teachers Choose a Defined Contribution Pension Plan? Evidence from the Florida Retirement System." Education Finance and Policy 10, no. 2 (April 2015): 193–222. http://dx.doi.org/10.1162/edfp_a_00158.
Повний текст джерелаАнотація:
Since 2002, public school teachers in Florida have been permitted to choose between a defined benefit (DB) and a defined contribution (DC) retirement plan. We exploit this unique policy environment to study new teachers’ revealed preferences over pension plan structures. Roughly 30 percent of teachers hired between 2003 and 2008 selected the DC plan, despite the fact that teachers not actively deciding within six months were defaulted into the DB plan. The share choosing the DC plan was higher among teachers with advanced degrees, math and science teachers, and teachers in charter schools. It was lower among special education teachers and especially among black and Hispanic teachers. There was only a slight relationship between plan choice and teacher value added to student achievement, with teachers in the bottom value-added quartile roughly 2 percentage points less likely to choose the DC option.