The setting-up of laborer's retirement system is laborer's important guarantee system. All people will face the question of retiring, so the design of the pension contributions system is closely linked with laborer's retired quality of the life. The relevant regulations of ¡§Labor Standard Law,¡¨ what Taiwan implement at present, let laborers be unable to receive the retired pay that the company issued while leaving the labor market. Therefore, the government will implement ¡§Individual Retirement Account System¡¨ on July 1 this year soon. It let the retired pay of the laborer can be got and got certainly, in order to guarantee the economic life after people retire. So, after ¡§Individual Retirement Account System¡¨ is implemented, the influence effect of laborer¡¦s retirement decisions is an important topic. The main purpose of this thesis is to carry on theory analysis to the impact on personal retired decision of both new and old retirement system. This problem is analyzed within the framework of a model of intertemporal utility maximization. It is assumed that individuals can either work full time or not work at all. After retirement, they are eligible to receive each period a pension from their company. Besides, to the laborer on the job, how to choose the new and the old system after implementing the new retirement system, I have analyzed and offered some suggestions as well.

Thesis (Ph. D.)--Florida State University, 2005. / Advisor: Dr. David Macpherson, Florida State University, College of Social Sciences, Dept. of Economics. Title and description from dissertation home page (viewed Sept. 16, 2005). Document formatted into pages; contains ix, 90 pages. Includes bibliographical references.

Thesis (Ph. D.)--Ohio State University, 1984. / Includes bibliographical references (leaves 115-118). Available online via OhioLINK's ETD Center.

1994 fattade riksdagen beslut om att reformera det svenska pensionssystemet. Det nya systemet baseras på individens totala livsarbetstid och egna engagemang i sitt sparande, och är konstruerat för att vara självreglerande och självfinansierande. Som en konsekvens av systemets konstruktion, delvis på grund av felaktiga grundantaganden vid pensionssystemets utformning, kan medborgarna också komma att behöva ett längre arbetsliv än nu för att nå samma pensionsnivåer som tidigare generationer. Min frågeställning i uppsatsen är: Vilka beskrivningar och föreställningar om pensioner och pensionssystemet kommer till uttryck i Dagens Nyheter och Svenska Dagbladet? Metodiskt grundar sig min analys i ett perspektiv inspirerat av klassisk retorik och Hallidays funktionella grammatik. När jag studerat artikelmaterialet utkristalliserar sig ett antal gemensamma teman. Tidningarna konstruerar pensionen och pensionssystemet som en risk. För att motverka risken är artiklarnas lösning att individen själv är aktiv och engagerad i sitt sparande. Dessutom normaliseras perspektivet på att vi måste jobba högre upp i åren och ha ett längre arbetsliv. Experter från såväl myndigheter som kommersiella aktörer förstärker artiklarnas perspektiv genom sin medverkan och genom att framföra samma typ av budskap. Pensionssystemets utformning kan ses som ett resultat av neoliberala strömningar i samhället. Min tolkning av studiens resultat är att artiklarna både speglar och bidrar till att skapa och upprätthålla den rådande pensionsdiskursen i samhället, där fokus ligger på pensionssparande som en risk och ett individuellt ansvar snarare än ett kollektivt politiskt ansvarstagande för en ekonomiskt trygg ålderdom för medborgarna.

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Thesis (PhD(Economics))-University of Pretoria, 2007. / Abstract in English. Includes bibliographical references. Available on the Internet via the World Wide Web.

Thesis (Ph. D.)--University of Texas at Austin, 2004. / Supervisor: Andrés Almazán. Vita. Includes bibliographical references.

Thesis--Gothenburg. / Includes bibliographical references (p. 254-263).

Thesis (Ph. D.)--Ohio State University, 1985. / Includes bibliographical references (leaves 131-136). Available online via OhioLINK's ETD Center.

M.Comm. / Pension funds have risen to great prominence in the last two decades because they provide a service that fits the needs of individuals. The community at large are rapidly accepting and demanding facilities for proper retirement planning. Employees contribute towards retirement funds and their contributions are tax deductible while taxable to the employee upon retirement, generally at a lower rate. The employer, who has instituted the retirement fund, owes the fund because the employer is regarded as being in the position of a trustee. The most important fiduciary duty the employer owes to the fund is the duty to act in good faith. This duty should be exercised when setting up the fund, appointing trustees, paying benefits, etc. (Liberty Life, 1997:9). The retirement industry plays an important role in our economy. A retirement fund must be registered with the Financial Services Board and approved by the South African Revenue Services to obtain the necessary tax benefits provided to retirement funds. The performance of any fund depends on the investment decisions made by the fund sponsor. There are a few types of retirement funds with various structures. There are: (1) pension funds, (2) provident funds and (3) retirement annuities. Pension funds and provident funds are employer-based schemes because only the employer can initiate it. The third alternative, a retirement annuity, caters for self-employed individuals and the private investor wanting to utilize the tax benefits provided to retirement funds (Bradley et al., 2000:185) The objective of the research is to determine the strategic investment planning of pension funds in South Africa. Does the pension fund management treat the fund like a business? Does the fund have a detailed investment process? Does the fund have a detailed investment policy framework?