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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Access to Information and Retirement Decision: The Swedish case : Who are well-informed and did the information affect their retirement plans?

Ashiri Fard, Delaram, Ceylan, Evelina January 2019 (has links)
The purpose of this study was to examine the role of information and its impact on the retirement decision. Two aspects of information were examined; the first displays the characteristics which informed individuals, and the second shows how certain information affected their decision to leave the labour market or to continue working after the age of 65. Our results confirm that being male and having a higher average labour income increases the probability of being well-informed about the pension system. Conversely, being a female, having a lower education or few skills, suffering from poor health, working in the public sector and being self-employed all have a negative impact on the likelihood of being well-informed. In regards to the effect of information on the retirement decision, the empirical results show us that a majority of the well-informed individuals will leave the labour market before the retirement age of 65. Generally speaking, those who remain employed will not take information into account when it comes to retirement planning, since majority of them have other motives than pure economic considerations.
2

Changes in the Retirement System for Teachers in Taiwan

CHANG, JUI-FANG 28 January 2005 (has links)
The retirement system for teachers is a return and guarantee educators earn after they have devoted their life to educating young people and retire. The law governing the retirement of school teachers and employees was promulgated by the government in June 1944, in which the government alone paid for the pension for the retirees. In response to the times and changes in social and economic conditions, the law has been revised from time to time and some matching measures have been implemented. In 1995, a retirement system of reserve deposit was adopted, in which the government and teachers should jointly share the burden, indicating that the economic environment had deteriorated and government finance became less desirable. In analyzing the changes in the retirement system for teachers, we have summarized some problems of the retirement system for teachers. Research findings: Only government employees, teachers, military personnel and concerned government agencies join in policy discussions over the retirement system for teachers, which is a policy unique to a closed social environment and lacks a process of public deliberations. As the distributor of benefits, the country should take care of the needs of all walks of society. The country should not make every effort only to increase the benefits for retired government employees, military personnel, and teachers, motivated by vote consideration, at the sacrifice of social equality and justice. The current ¡§Law of Retirement of School Teachers and Employees¡¨ is contradictory to the ¡§Law on Teachers¡¨ promulgated in 1995. The selective value of the government is contradictory to the universality of equality and justice. The premeditated concept of the system deprives teachers of their free will to retire. For the present, 8%-12% of a teacher¡¦s twice base salary is deposited as the retiring fund. In a few years, the fund will be depleted and debts will incur as a consequence. Sustainable operation will be impossible, which is contradictory to the self-sufficient principle of retiring fund deposits. The study came up with the suggestions: relevant legislation, separation of government service and teaching, the retirement system for teachers should be revised so as to agree to the Law of Teacher promulgated in 1995, getting rid of the outdated thinking of government service and teaching as a whole, distinguishing the personnel management system for government service and teaching which are different; integrating the current disorganized retirement payment system so as to plan according to the three-tier retiring payment system put forth by the World Bank in establishing an economic guarantee system for elder people. At the first tier, the government offers subsidy and insurance to achieve the compulsory public retiring allowance plan that is aimed to redistribute the income and eliminate poverty. The second tier refers to the system in which the trade guarantees the retiring allowance of employees, i.e. the ¡§trade annuity.¡¨ The government compels the employers of each trade to provide the retiring allowance for their employees and prepare the retiring allowance for employees through appropriation and savings. The third tier refers to spontaneous personal savings and investment behaviors for retirement finance.
3

none

Chen, Ho-hsiung 02 September 2009 (has links)
This paper aims to explore the impact of portable labor pension system on labor employment in Kaohsiung County after its implementation. Being an important industrial zone and there are numerous labor working here, Kaoshiung County deserves to serve as the target and area for this study. In this study, the in-depth interview approach was adopted, and the subjects of in-depth interviews included four (4) persons from the agencies under Kaohsiung County Government, one (1) person from Kaohsiung County Industrial Association, one (1) person from Confederation of Trade Union of Kaohsiung County, and five (5) persons from different enterprises. Although different opinions were obtained from the interview, we could conclude 10 key points from the study results as follows: 1. The labor mobility did not increase after implementation of the new labor pension system. Labors did not care about things that had not happened yet. What they cared about was whether they were able to continue their jobs or not. 2. The implementation of the new labor pension system did not cause any increase in business closedown. Actually, the contribution to labor pension fund occupied only a few percentage of the personnel cost, and the cost increased due to the new system would be reflected in the prices of products. 3. The implementation of the new labor pension system did not increase layoff of employees. Companies would not lay off their employees due to implementation of the new labor pension system. They would cope with the cost increased due to the new system by improving their equipment and working process and increasing the productivity. 4. The implementation of the new labor pension system did not cause any increase in labor-management disputes. In general, most labor disputes were caused by issues such as overdue wages payment, refusal to join in the labor insurance, application for certificate of involuntary turnover, or payment of severance pay. The dispute on new labor pension system was only a small issue in labor-management disputes. 5. After the implementation of new labor pension system, enterprises may not contribute to the pension fund according to regulations. Big enterprises are most likely to change their salary structure and welfare policies, while small businesses may directly deduct the pension fund from employees¡¦ salary. The costs increased due to the new system were usually deducted from other places. Labors do not have any access to the labor pension fund in substance. 6. The implementation of the new labor pension system did not cause any increase in enterprises¡¦ outsourcing operation. Enterprises would outsource their work for the need of projects or business. The purpose of outsourcing was to save operating cost instead of labor cost. 7. The implementation of the new labor pension system would increase the employment of dispatched workers because in such way enterprises would need not to contribute any money to the labor pension fund. 8. The implementation of the new labor pension system would increase the employment of temporary workers and contracted workers. In order to reduce labor cost, enterprises would tend to employ temporary workers and contracted workers. Labors were also willing to be hired as temporary workers and contracted workers if enterprises agree to contribute to the labor pension monthly for them. 9. The implementation of the new labor pension system did not cause any increase in employment of middle-aged labors. Employers would not hire middle-aged labors just for saving expenses for labor pension fund under the new system. The reason why they did not consider hiring the middle-aged labors was because of their poor physical strength and productivity. 10. The implementation of the new labor pension system did not increase unemployment. Enterprises would not reduce employment if they have to speed up their work. The implementation of the new system did not directly cause an impact of unemployment on labors, but it did influence the enterprises¡¦ willingness in employment of temporary workers and contracted workers. They would rather to hire the dispatched workers and thus indirectly lead to a condition of short-term unemployment.
4

KOMPARÁCIA DÔCHODKOVÝCH SYSTÉMOV V ČESKEJ A SLOVENSKEJ REPUBLIKE / Comparison of pension system in Czech and Slovak republic

Korpeľ, Juraj January 2009 (has links)
The main aim of this dissertation is to compare the pension systems of Czech and Slovak Republic. The first part is dealing with the theory of pension systems and places emphasis on main philosophic concepts, from which these come from. The second part describes main attributes of Czech pension system and points out, that its reform is really needed. The third part of this dissertation analyses pension reform, which has been adopted in the Slovak Republic. Its aim is to consider all positives and negatives of this reform as well. The further development of Slovak pension system after adoption of this reform examines the fourth part of this dissertation. The last part compares the Czech and Slovak pension system and tries to evaluate, which conception of pension reform would be the best for the Czech Republic.
5

Diferenciais previdenciários intra-ocupacionais no Brasil / Intra-occupational pension differentials in Brazil

Kohl, Daniel 15 August 2008 (has links)
Este trabalho tem como objetivo analisar os diferenciais existentes na estrutura das aposentadorias entre diversas ocupações. Espera-se mostrar em que grau ocupações relativamente semelhantes possuem tratamentos diferenciados no que se refere à estrutura dos benefícios de aposentadoria, por estarem em regimes diferentes. Serão analisados os diferentes tratamentos aos quais estão sujeitas estas ocupações, levando-se em conta parâmetros como a Dívida Previdenciária Implícita, a Alíquota Necessária e a Taxa de Reposição dos Benefícios. / The main goal of this paper is to analyse the differences in the structure of pension schemes between several occupations. It is expected to show in what degree similar occupations have different treatments regarding their pension structure, depending under wich pension scheme they are. The parameters used in this analysis are the Implicit Pension Debt, the Balanced Payroll Rate and the Reposition Rate of Pensions.
6

Chinese Basic Pension Substitution Rate: A Monte Carlo Demonstration of the Individual Account Model

Dong, Bei, Zhang, Ling, Lu, Xuan January 2008 (has links)
At the end of 2005, the State Council of China passed ”The Decision on adjusting the Individual Account of Basic Pension System”, which adjusted the individual account in the 1997 basic pension system. In this essay, we will analyze the adjustment above, and use Life Annuity Actuarial Theory to establish the basic pension substitution rate model. Monte Carlo simulation is also used to prove the rationality of the model. Some suggestions are put forward associated with the substitution rate according to the current policy.
7

Economic impacts of China's pension reform: provincial and national contexts

Lu, Bei, Economics, Australian School of Business, UNSW January 2009 (has links)
This thesis provides a range of analyses to examine the current Chinese pension reform in both provincial and national contexts, with special emphasis on coverage increase and its long term financial implications. Quantitative assessment includes econometric analysis of survey data initiated and organized by the author and her colleagues. Special models are designed to reflect the transitional characteristics of the current Chinese pension system. The results confirm that the coverage increase delays the system-aging process, through labor migration and urbanization, by about 20 years. But a funding crisis is inevitable if no parametric reforms could be made in the current system and if the system is not well managed. Policy suggestions are made in line with the empirical analysis and model results. In addition, some structural pension reform options are discussed. Two Notional Defined Contribution (NDC) applications are presented and simulations indicate that an NDC system may be effective in smoothing the financial pressure for government while maintaining adequate levels of individual retirement benefit. In the final part of the thesis, a hypothetical safety net is assessed in the context of the current policy framework, and its cost is examined. The thesis introduces new data and first hand information about Chinese pension reform in a provincial context to reflect the features of the national system.
8

Diferenciais previdenciários intra-ocupacionais no Brasil / Intra-occupational pension differentials in Brazil

Daniel Kohl 15 August 2008 (has links)
Este trabalho tem como objetivo analisar os diferenciais existentes na estrutura das aposentadorias entre diversas ocupações. Espera-se mostrar em que grau ocupações relativamente semelhantes possuem tratamentos diferenciados no que se refere à estrutura dos benefícios de aposentadoria, por estarem em regimes diferentes. Serão analisados os diferentes tratamentos aos quais estão sujeitas estas ocupações, levando-se em conta parâmetros como a Dívida Previdenciária Implícita, a Alíquota Necessária e a Taxa de Reposição dos Benefícios. / The main goal of this paper is to analyse the differences in the structure of pension schemes between several occupations. It is expected to show in what degree similar occupations have different treatments regarding their pension structure, depending under wich pension scheme they are. The parameters used in this analysis are the Implicit Pension Debt, the Balanced Payroll Rate and the Reposition Rate of Pensions.
9

A Microanalytical Simulation Model to Predict the Long-Term Evolution of Employment Biographies in Austria: The Demographics Module

Wurzer, Marcus, Hatzinger, Reinhold January 2009 (has links) (PDF)
The well-known problems of decreasing birth rates and population ageing represent a major challenge for the Austrian pension system. It is expected that the group of pensioners will grow steadily in the future, while the proportion of people that support them - the taxpayers - will shrink. In this regard, microsimulation provides a valuable tool to identify the impact of various policy measures. With microsimulation, it is not only possible to predict cross-sectional data (e.g., the distribution of age groups in 2050), but also to simulate lifecourses of people, providing longitudinal outcomes. The demographics module is the first in a series of modules that are part of a microsimulation prototype. This prototype is being developed in order to predict the long-term evolution of Employment Biographies in Austria.
10

Koncepce důchodového pojištění a česká důchodová reforma / Pension insurance concepts and Czech pension reform

Melenec, Lubomír January 2016 (has links)
The aim of this thesis is to deal with general types of pension systems and to introduce current Czech pension scheme and its reforms. In general part of this thesis common classification of pension systems is given and advantages and risks of particular solutions are mentioned. Further so called three pillars pension scheme commonly used across European countries is described. Following parts deal with analysis of current Czech pension scheme. Description of public pension legislation focuses on rules for joining public pension scheme, obligation to pay insurance premium, rules for establishment of right to a retirement pension, rules for pension calculation and adjustment of pensions already paid. Survey of main parametric changes implemented continuously on public pension scheme is also included. Fifth chapter is dedicated to so-called small pension reform. Chapter contains analysis of Decision of the Constitutional Court of the Czech Republic which forced a legal amendment of Pension Insurance Act and required to strengthen the adequacy of pensions to prior earnings. Small pension reform consisted in changes of pension calculation rules in compliance with mentioned Constitutional Court decision and in implementation of further parametric changes of public pension scheme. Sixth chapter describes...

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