Purpose/Aim: This essay explores the framing and representation of pensioners in Swedish press during the period of 2002-2008. The aim was to investigate what meaning news give elderly people on the manifest level, and also what meaning the media texts construct on the latent level. Material/Method: For this paper I have investigated framing of pensioners using quantitative analysis of 100 news articles, followed by a qualitative hermeneutic analysis applied on the most frequent frames discovered in the quantitative study. Main results: Four frames were identified concerning pensioners: crime victims, heroes in daily dues, economically advantaged and economically disadvantaged. The dualistic result in the economy frame was investigated in the qualitative research. The study revealed that pensioners as a group may have good economic standards, although there are individual differences. Three stereotypes were discovered in the articles: “kind granny”, “fragile and miserable” and “look what I can do”.

Standarden IAS 19, ersättningar till antällda, infördes den 1 januari 2005. Standarden behandlar fyra olika områden, ett av dem är ersättning efter avslutad anställning i form av pensioner. En förmånsbestämd pensionsplan innebär att en anställd vid pensionsavgång får en garanterad förmån. För att företaget på ett tillförlitligt sätt ska redovisa denna framtida skuld, måste de uppskatta ett antal olika aktuariella antaganden. Svårigheterna med dessa uppskattningar och vårt intresse för pensionsredovisning, mynnade ut i denna uppsats problemformulering: Hur sker och uppfattas arbetet med de aktuariella antagandena? Syftet är att genom en enkätstudie med företag på Stockholmsbörsen och telefonintervjuer med aktuarier kartlägga hur arbetet med de aktuariella antagandena ser ut och även skapa oss en uppfattning om hur respondenterna bedömer den nya standarden jämfört med tidigare praxis och norm. Vi vill tolka och försöka förstå hur arbetet kan se ut hos de personer som arbetar med de aktuariella antagandena. I enlighet med den hermeneutiska kunskapssynen anser vi att kunskap om detta, inte uppnås genom mätning utan genom att tolka och förstå företagen och aktuariernas utsagor.Därför lämpar sig det hermeneutiska synsättet bäst. Den teoretiska referensramen utgörs av dels en bakgrund till IAS/IFRS och det svenska pensionssystemet och dels av en utförligare beskrivning av redovisningen av de förmånsbestämda pensionsplanerna, där de aktuariella antagandena utgör en viktig del. Eftersom vi ansåg att den tidigare forskningen som fanns var användbar, valde vi ett deduktivt angreppssätt för att ta oss an studiens problem. Studien består som tidigare nämnt av både en kvantitativ undersökning i form av en enkät och en kvalitativ undersökning i form av telefonintervjuer. Anledningen till detta var att vi ville belysa samarbetet mellan aktuarier och företag och på så sätt få en djupare förståelse för ämnet. Resultatet av studien visar att aktuarierna fått en mer betydande roll efter införandet av IAS 19, även om många företag uppskattar sina antaganden själva. Personalomsättning ansågs huvudsakligen vara svårast att uppskatta, medan diskonteringsräntan ansågs ha mest effekt på pensionsskulden. Företagen omprövade sina antaganden antingen med ett års eller ett kvartalsvis intervall. Den vanligaste redovisningsmetoden för de aktuariella vinsterna och förlusterna var korriodorregeln. Det var främst de större företagen som hade börjat gå över till den alternativa metoden, direkt mot eget kapital. Den nya standarden ansågs vara mer tillförlitlig och ge en mer enhetlig redovisning. Övergången till den nya standarden hade dock inneburit mycket merarbete och höga kostnader.

<p>Sammanfattning Introduktion: Sverige har en lång tradition av olika pensions system, så tidigt som 1914 blev det första sy-stemet implementerat. Systemet har blivit förändrat åtskilliga gånger och 1998 infördes Premie Pensions (PPM) systemet. PPM är en blandning av ett distributionsbaserat system och ett fondbaserat system. 16 procent av en individs inkomst är bundet till det distribu-tionsbaserade systemet för att kunna finansiera dagens pensioner. 2,5 procent av en indi-vids inkomst är låst till det fondbaserade systemet och kan investeras av individen i olika fonder. PPM systemet har blivit utsatt för mycket kritik eftersom tidigare studier påvisat att flertalet svenskar inte gör aktiva fondval samt att de har otillräcklig kunskap. Diversifiering förklaras bäst genom talesättet; att inte placera alla ägg i samma korg. Diver-sifiering är ett mått på hur väl en investerare lyckats sprida risken i sin portfölj genom att fördela tillgångarna i olika sorters värdepapper. Syfte: Syftet med denna uppsats är att studera huruvida svenskens pensionsportfölj inom PPM är diversifierad. Detta syfte valdes för att ingen tidigare studie med ett likadant syfte genomförts samt där-för att risken med att inneha en dåligt diversifierad portfölj kan vara stor. Metodval: En kvantitativ ansats har använts i denna uppsats då syftet med den är att dra slutsatser ba-serat på en stor urvalsgrupp. Andrahandsdata emottaget från PPM har uteslutande använts för att genomföra den empiriska studien. För att underlätta studien har en viss begränsning av information gjorts. I studien har ett urval av 100 individer samt 50 fonder använts. En avgränsning är att endast fonddata för de tre senaste åren använts. Trots dessa tillkorta-kommanden hävdar författarna att en hög validitet och reliabilitet har uppnåtts i uppsatsen. Slutsats: Efter att ha jämfört individernas portföljer mot efficient frontier, har åtskilliga resultat uppdagats som påvisar samma slutsats; att svenskens pensionsportfölj inom PPM är dåligt diversifie-rad. Handlingsplan för ansvariga: Att genomföra vidare studier med syfte att få mer kunskap om varför portföljerna är dåligt diversifierade samt implementera dessa resultat av studien i praktiken.</p> / <p>Introduction: Sweden has a long tradition of pension systems, as early as 1914 was the first system implemented. The system has been changed a number of times and in 1998 was the Premium pension authority (PPM) system introduced. PPM is a mixture of a distribution-based system and fund-based system. 16 per cent of an individual’s income is devoted to the distribution-based system for financing today’s pensions. 2.5 per cent of an individual’s income is looked in the fund-based system and can be invested by the individual in different funds. The PPM system has been a target for much criticism since earlier studies has shown that the Swedes do not make an active choice nor have the demanded knowledge. Diversification is best explained through the saying; not to place all your eggs in the same basket. Diversification is a measure of how well an investor has succeeded to spread the risk of the portfolio by allocating assets in different securities. Purpose: The purpose of this thesis is to study whether the Swedish inhabitant’s pension portfolios within the PPM system are diversified. This purpose has been chosen because no studies have been made with an identical aim and also that the risk with holding a poorly diversified portfolio is grave. Methodology: A quantitative approach has been chosen since the aim of the thesis is to draw conclusions based on large sample numbers. Solitary secondary data, received from PPM, has been used to conduct the empirical study. To simplify the study limitations of information have been made; in the study samples of 100 individuals and 50 funds have been used. A Delimitation of the study is that only fund data for the last three years has been used. Despite the scarcities of the thesis the authors claim that the thesis has high validity and reliability. Conclusions: When benchmarking the individual portfolios against the efficient frontier a number of results were revealed and they all ended up in the same conclusion that the Swede’s pension portfolio within the PPM system is insufficient diversified. Implication for management of the PPM system To conduct further studies with the aim to get knowledge; why the investments are poorly diversified and find ways to transform the suggestions of the study into practice.</p>

The essay is about pensioners who are working out at a gym. My starting point is the research program "Culture of ageing” and the theory that pensioners in the post- and late modern society conquer new potential areas. I am studying the meeting between pensioners and the gym. How the pensioners conquer the gym, relate to their training and what makes them stay after the first introduction. The essay also touches on how the gym profiles themselves in their marketing and adapt at the equipment and training environment to meet pensioners' needs. The essay also touches on how previous research, social norms and pensioner organizations, have influence on decisions and choices about the gym work out of pensioners. Individual discretion against creation of norms and perceptions of a good old age. Aging actively is a standard but this standard is in an ongoing negotiation of an ever faster-accelerating process.

According to the Swedish Marriage Code (SMC) 9:1, a division of property between spouses should always follow a divorce. The property that is divided is marital property. However, it is sometimes possible to exempt marital property from the division according to SMC 10:3 par.1. It is for example possible to exempt pension rights, but SMC 10:3 par.1 is not applicable in all cases concerning pension rights. In these situations, SMC 10:3 par. 3 can become applicable instead, which makes it possible to still exempt the pension rights from the division. It is sometimes also possible to apply SMC 12:1 In these situations. One possibility for workers to enhance their occupational pension is to exchange wages for extra payments to their, for example, occupational pension insurance. This is sometimes called “wage exchange”. It is not fully established how these kinds of pension rights should be treated in the division of marital property following a divorce. In this essay, it is examined if there should be a new regulation where the treatment of “wage exchanged” occupational pension in the division of marital property is based upon whether the “wage exchange” goes to a regular occupational pension insurance or a separate occupational pension insurance. The conclusions that can be drawn from this essay is that the new regulation should not be adopted and tat the established regulation should continue to be used. This is based upon that the results of the established regulation are more predictable. By using the established regulation, random and arbitrary results of the division of property will be avoided. These results will in more likelihood be avoided because the established regulation takes other factors into consideration than only the type of occupational pension insurance. The strive for more equal pensions would not benefit from the new regulation and the regulation should therefore not be adopted.

<p>A qualitative survey has been carried out in a manning company whose business concept was to employ pensioners. Six pensioners have been interviewed regarding their views on resumed employment. The results of these interviews have been analysed supported by analytic induc-tion. Areas investigated cover: promotion of better health through work, motivation factors, groupings and control, experience and learning, work and spare time and finally strategies that appeal to an older workforce.The purpose of the survey was to investigate whether the manning company utilizes pension-ers’ experience and work skills from their former working life. We also wanted to examine if and whether continued employment contributed to an increased quality of life.The result showed that few employees were employed in positions that had any connection with their former working lives. The majority of tasks given were similar to ordinary house-work. To be needed, to perform purposeful work, to have social contacts and be appreciated were important. Few pensioners commented that the reason for their continued employment was financial. Time for recreation and own activities were expressed as important in the pen-sioners’ way of life. None of the pensioners wished to own their own business, they were sat-isfied with being employed despite a lower remuneration.</p> / <p>En kvalitativ undersökning har gjorts på ett bemanningsföretag som riktat in sig på att anställa pensionärer. Sex pensionärer har intervjuats om sin syn på fortsatt anställning efter ett långt yrkesverksamt liv. Resultatet har analyserats med stöd av analytisk induktion. Följande områ-den har behandlats: hälsofrämjande perspektiv på arbete, behovs- och motivationsfaktorer, grupperingar och kontroll, erfarenhet och lärande, arbete och fritid samt slutligen strategier som tilltalar äldre arbetskraft.Syftet var att kartlägga huruvida bemanningsföretaget tog tillvara den erfarenhet och yrkes-kompetens som pensionärerna tillgodogjort sig i sitt yrkesverksamma liv. Vi ville också un-dersöka på vilka sätt en anställning bidrog till en ökad livskvalitet.Resultatet visade att få anställda utförde arbeten med koppling till sitt tidigare yrkesliv. Flerta-let arbeten liknade hushållsnära tjänster. Att vara behövd, utföra ett meningsfullt arbete, social kontakt och uppskattning var viktigt. Få pensionärer påtalade att de var anställda av ekono-misk anledning. Tid för återhämtning och egna aktiviteter fördes fram som viktiga delar i pen-sionärernas liv. Ingen pensionär kunde tänka sig att arbeta i egen regi utan trivdes som an-ställd, trots en sämre ersättning.</p>

This thesis consists of three essays, which all concern the dynamics of pension reform. The first essay evaluates the financial balance and the demographic adjustability of the reformed Swedish pay-as-you-go pension system. The main findings are that the demographic adjustability of the system is poor. Furthermore, the financial balance and pension levels are, to a large degree, dependent on the pension fund and its returns. Making some alterations to the system's benefit formula may improve the adjustability of the system, as well as decreasing its pension fund dependency. It is also shown that the new public system imposes an age-dependent implicit tax on labor earnings that is falling with age. Within the pay-as-you-go system, this tax is large for younger workers for whom almost the whole contribution is regarded as a tax. By introducing a public defined contribution system, the total implicit tax may be reduced since the defined contribution system implies a negative implicit tax because savings are subsidized within the defined contribution system. In the second essay a three-generation OLG model for analyzing a privatization of PAYG old-age social security is developed. Furthermore, it proposes an explicit reform for how the privatization transition may be undertaken. The set of government policy instruments is limited to debt issuing and proportional labor income taxation. The possibilities of a Pareto-improving privatization, given the proposed reform, are then analyzed. Contrary to models where a two-generation OLG framework is used, the three-generation framework creates possibilities for a Pareto-improving privatization of old-age social security, since the PAYG system induces a non-optimal implicit tax over the life cycle. By shifting to an optimal tax policy cannot only the pension claims accrued under the PAYG system be financed, but the shift will also be Pareto-improving. In the third essay the performance of the reformed Latvian pay-as-you-go pension system is evaluated against the background of an exceptional projected decrease in the Latvian labor force. The pension system is designed to handle the upcoming difficulties, and special attention has been given in the design to keep the expenditures low relative to the revenues, by introducing rules dampening the increase in the pension expenditures. In the light of the pessimistic projection of the Latvian demography, the newly reformed PAYG system performs remarkably well. The expenditure reducing rules introduced have significant effects on the system's financial balance. The pension reform also includes the launch of a publicly run defined contributions pension system. It is shown that the resulting implicit tax imposed by the public pension system imposes on labor earnings is negative and increasing with age. That is, savings are subsidized in the public pension system. It is also shown that private savings are fully crowded out as individuals try to offset their savings in the pension system. Since individuals are capital constrained, they will have no private assets at all. From a welfare perspective, this suggests the overall contribution rate to the public pension system to be too high. / <p>Diss. Stockholm : Handelshögskolan, 2002</p>

A qualitative survey has been carried out in a manning company whose business concept was to employ pensioners. Six pensioners have been interviewed regarding their views on resumed employment. The results of these interviews have been analysed supported by analytic induc-tion. Areas investigated cover: promotion of better health through work, motivation factors, groupings and control, experience and learning, work and spare time and finally strategies that appeal to an older workforce.The purpose of the survey was to investigate whether the manning company utilizes pension-ers’ experience and work skills from their former working life. We also wanted to examine if and whether continued employment contributed to an increased quality of life.The result showed that few employees were employed in positions that had any connection with their former working lives. The majority of tasks given were similar to ordinary house-work. To be needed, to perform purposeful work, to have social contacts and be appreciated were important. Few pensioners commented that the reason for their continued employment was financial. Time for recreation and own activities were expressed as important in the pen-sioners’ way of life. None of the pensioners wished to own their own business, they were sat-isfied with being employed despite a lower remuneration. / En kvalitativ undersökning har gjorts på ett bemanningsföretag som riktat in sig på att anställa pensionärer. Sex pensionärer har intervjuats om sin syn på fortsatt anställning efter ett långt yrkesverksamt liv. Resultatet har analyserats med stöd av analytisk induktion. Följande områ-den har behandlats: hälsofrämjande perspektiv på arbete, behovs- och motivationsfaktorer, grupperingar och kontroll, erfarenhet och lärande, arbete och fritid samt slutligen strategier som tilltalar äldre arbetskraft.Syftet var att kartlägga huruvida bemanningsföretaget tog tillvara den erfarenhet och yrkes-kompetens som pensionärerna tillgodogjort sig i sitt yrkesverksamma liv. Vi ville också un-dersöka på vilka sätt en anställning bidrog till en ökad livskvalitet.Resultatet visade att få anställda utförde arbeten med koppling till sitt tidigare yrkesliv. Flerta-let arbeten liknade hushållsnära tjänster. Att vara behövd, utföra ett meningsfullt arbete, social kontakt och uppskattning var viktigt. Få pensionärer påtalade att de var anställda av ekono-misk anledning. Tid för återhämtning och egna aktiviteter fördes fram som viktiga delar i pen-sionärernas liv. Ingen pensionär kunde tänka sig att arbeta i egen regi utan trivdes som an-ställd, trots en sämre ersättning.

The increase in the life expectancy of natural persons has become a worldwide phenomenon. People live longer and need income for longer periods of time. Individuals need to start saving for their retirement early in life while still part of the workforce. Insufficient retirement savings lead to individuals not having sufficient income for their retirement. People become dependent on the government for assistance in paying for their day-to-day living expenses, leading to increases in social grants payable by the government. In South Africa the National Treasury needs to budget through taxation for the increase in the old age pension, which increases government expenditure. Additional income tax will therefore need to be raised to ensure that the national deficit does not increase further. Personal income taxes will directly be affected by the increase in the life expectancy. Research has been done internationally on the increase in life expectancy and the possible effect on the governments of those countries. No research has, however, been done in such detail in South Africa. This study provided information on the increase in the life expectancy of the South African population and the effect on the increase of old age pension as a social grant expense paid by the Government to qualifying beneficiaries. The aim of this study was to gain insight in the increase in the number of elderly people, those individuals aged 60 years and older, and the relation between this increase and the increase in the number of old age pension beneficiaries together with the increase in the budgeted expenses by the Government for old age pension. From a theoretical perspective, this study aimed to identify the possibility of increasing the retirement age to help people receive an income from employment for longer and to provide for themselves during the longer years in retirement. Finally the study aimed to assess this impact on taxation. A number of factors play a role in the increase of the number of old age pension beneficiaries and the resulting old age pension expense in the government budget. This study only focused on the role that the increase in life expectancy plays. AFRIKAANS : Die toename in die lewensverwagting van natuurlike persone het ’n wêreldwye verskynsel geword. Mense leef langer en moet ’n inkomste vir ’n baie langer tydperk hê. Individue moet reeds vroeg, terwyl hulle nog deel is van die werksmag, begin spaar vir hul aftrede. Onvoldoende aftreefondse lei daartoe dat pensioenarisse nie voldoende inkomste tydens hul aftrede verdien nie. Hierdie tekort lei daartoe dat individue afhanklik is van die regering om hulle by te staan vir die betaling van daaglikse uitgawes. Dit lei tot die verhoging in die maatskaplike toelaes wat deur die regering betaal word. In Suid-Afrika moet die Nasionale Tesourie in die begroting voorsiening maak vir die toename in die ouderdomspensioen wat tot ’n toename in regeringsuitgawes lei. Ekstra inkomste moet ook verkry word om te verseker dat die nasionale tekort nie verder toeneem nie. Persoonlike inkomstebelasting word regstreeks hierdeur beïnvloed. Internasionale navorsing is gedoen op die toename in lewensverwagting en die moontlike invloed op die regerings van daardie lande. Soortgelyke navorsing is egter nog nie in Suid-Afrika gedoen nie. Dié studie bied meer inligting oor die toename in lewensverwagting van die Suid-Afrikaanse bevolking en die effek daarvan op die toename in die ouderdomspensioen as ’n maatskaplike toelaag wat deur die regering betaal word aan begunstigdes wat daarvoor kwalifiseer. Die doel van hierdie studie was om insig te verkry in die toename in die aantal bejaardes, individue van 60 jaar en ouer, en die verwantskap tussen hierdie toename en die toename in die aantal ouderdomspensioen begunstigdes asook die begrote regeringsuitgawe vir ouderdomspensioene. Die studie het gepoog om vanuit ’n teoretiese oogpunt te kyk na die moontlikheid om die aftreeouderdom te verhoog sodat mense langer inkomste kan verdien en vir hulleself kan sorg in die langer aftreetydperk. Die studie het ook gekyk na die invloed hiervan op belasting. Verskeie faktore speel ’n rol in die groei van die aantal individue wat ouderdomspensioen ontvang en gepaardgaande toename in die ouderdomspensioenbegroting van die regering. Die studie het slegs gefokus op die rol wat die verhoging in lewensverwagting speel. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The present thesis focuses on the comparison of the Czech pension system before 2010 with the one after the changes made in 2010-2013. The parameters of the first pillar which changed in the mentioned period are analysed. The partial adjustments of the first pillar are viewed by prism of the following criteria: budget accountability, quality of life, solidarity, contributory principles, participation and the persistence of the chosen solution in the time. Furthermore the thesis focuses on the effects induced by the implementation of the second pillar. And last but not least is attention paid to the chosen components of the third pillar, which under went changes in 2010-2013 years. Important part of the thesis is a research conducted by online questionnaire, which aimed to find out what knowledge about the pension system and its changes in 2010-2013, do the citizens have. Theoretical bases includes the theory of path dependency, the theory of institutionalism, the welfare state theory and the criterion anchoring. The present thesis applies the method of analysis of secondary data and the method of comparative analysis. To obtain secondary data, methods of document and data record searching are used. Powered by TCPDF (www.tcpdf.org)