Considering the problems of the fast aging of population and the heavy burden of the next generation to raise the elder people, the ¡§Implementation Rules of the Labor Pension Act¡¨ law was put into practice in July 1st, 2005 to release the heavy load of the next generation. The law changed the older system ¡§defined benefit pension plan¡¨ into a new system ¡§defined contribution pension plan¡¨ to slow down the problems of aging of population. Nevertheless, there were so many controversial issues about the enactment not passing the draft plan of setting up the supervisory committee of the Fund of the Labor Pension. The amount of the Labor Pension one can obtain when retiring is related to the operation of the Fund of the Labor Pension. However, now the money is putting in the bank and not doing any effective investment. This makes us start wondering if we can get our pension on time or the insufficient part of labor pension will become a heavy burden of the next generation. It can be a big issue for government in the future. In this research we will discuss the general situation of the pension scheme and the operation of the fund of pension to analyze the legal problems of draft plan in setting up the supervisory committee of the Fund of the Labor Pension. The results show that the main drawbacks of the draft plan right now are: the problems of adopting the system of Incorporated Administration, lacking the supervisory committee of labor organization and undefined responsibility of the supervisory committee. Also, the injustice of the modern pension plan is discovered in our research. We hope that this study can provide an excellent direction to improve the system.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Made available in DSpace on 2015-05-14T13:16:32Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 3675219 bytes, checksum: 58eac85b6604f9f4e1f9889e640a7881 (MD5) Previous issue date: 2014-02-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This dissertation aimed to verify if Human Values could explain attitudes towards retirement through the reasons for retiring. Were adopted the techniques of Classical Test Theory (CTT) and Item Response Theory (IRT) to adapt and validate two measures of Attitudes towards retirement. One of them is semantic differential (Osgood method) and the other is method of equal appearing intervals (Thurstone method). Were also used a questionnaire about Reasons to retire, the Basic Values Questionnaire and a demographic questionnaire. To meet the proposed objectives, two studies were conducted. The first involved a sample of 200 people over 50 years of age [mean = 57.37 years (SD = 7.51)], 63% are female, 61.3% are married or have a partner, average years of schooling of 14.01 years (SD = 9.71) and 65.80% retired. The results showed a unifactor structure for the two scales of attitudes. The semantic differential [(22 items) (α = 0.97)] had a mean item discrimination of 2.50 (SD = 0.85) and average psychometric information of 8.41 (SD = 3.81).The scale of apparently equal intervals [(30 items) (α = 0.87 )] had a item discrimination mean of 1.36 (SD = 0.56) and a psychometric information mean of 1.36 (SD = 0 ,11). With regard to the correlateds, there was a positive correlation of the subfunctions Interactive and Normative with the attitudes toward retirement, as well as positive correlation between More free time and Attitudes. The explanation of the interactive values on attitudes was mediated by More free time. The second study, besides trying to replicate the correlates found, tested reduced versions of Attitudes measures. The sample comprises of 230 participants, over 50 years [mean = 57.56 years (SD = 5.48)], 62.3% female, 65.1% married living with a partner, with an average years of schooling of 15.52 years (SD = 9.75) and 56.80 % retired. A Confirmatory Factor Analysis admitted a one-dimensional structure for the semantic differential Attitude Scale [6 items (χ2 / df = 2.14 , GFI = 0.97, AGFI = 0.94, CFI = 0.98 and RMSEA = 0.068)]. No significant differences were observed between the scores of discrimination of the two scale versions [p = 0.49, CI 99 % (LI - 0.48) (LS - 0.50)] .The same was not observed for the equal appearing intervals Attitude Scale (10 items) intervals, because the measure did not show evidence of sampling adequacy for factor analysis (KMO = 0.58), had low levels of fit (χ2 / df = 2 , 37, GFI = 0.86 , AGFI = 0.81, CFI = 0.60 and RMSEA = 0.078) and inadequate levels of scalability (Hs) ranged from 0.02 to 0.11 . According to the correlates, the semantic differential attitude measure showed, again, a significant positive correlation with the subfunction Existence (r = 0.15, p ≤ 0.05) and Interactive (r = 0.15, p ≤ 0.05), but in this study, no significant correlation was observed between the variable More free time and the subfunctions Achievement, Suprapersonal and Normative. Finally, we trust that these results can subsidize retirement preparation programs that uses the Human Values to enhance positive attitudes toward retirement. / Esta dissertação teve como objetivo principal verificar se os Valores Humanos poderiam explicar as atitudes frente à aposentadoria por meio das razões para se aposentar. Para isso, adotaram-se as técnicas da Teoria Clássica dos Testes (TCT) e da Teoria de Resposta ao Item (TRI) para adaptar e conhecer evidências de validade de duas medidas de Atitudes frente à aposentadoria, sendo uma de diferencial semântico (método Osgood) e outra de intervalos aparentemente iguais (método de Thurstone) e um questionário de Razões para se aposentar. Foi utilizado ainda o Questionário dos Valores Básicos e um questionário demográfico. Para responder aos objetivos propostos, foram realizados dois estudos. O primeiro contou com uma amostra de 200 pessoas, com mais de 50 anos de idade [média = 57,37 anos (DP = 7,51)], sendo 63% do sexo feminino, 61,3% casados(as) ou convivente com média de anos de escolaridade de 14,01 anos (DP = 9,71), sendo 65,80% aposentados. Os resultados evidenciaram uma estrutura unifatorial para as duas escalas de atitudes, sendo que a de diferencial semântico [(22 itens) (α = 0,97)] apresentou média de discriminação dos itens de 2,50 (DP = 0,85) e média de informação psicométrica de 8,41 (DP = 3,81). A escala de intervalos aparentemente iguais [(30 itens) (α = 0,87)] apresentou média de discriminação dos itens de 1,36 (DP = 0,56) e média de informação psicométrica de 1,36 (DP = 0,11). No que se refere aos correlatos, verificou-se correlação positiva das subfunções Interativa e Normativa com as atitudes frente à aposentadoria, assim como correlação positiva entre Mais tempo livre e Atitudes. A explicação dos valores interativos nas atitudes foi mediada por Mais tempo livre. O segundo estudo além de tentar replicar os correlatos encontrados, testou versões reduzidas das medidas de Atitudes. A amostra foi composta por 230 participantes, com mais de 50 anos [média = 57,56 anos (DP = 5,48)], sendo 62,3% do sexo feminino, 65,1% casados(as) ou convivente com média de anos de escolaridade de 15,5 anos (DP = 9,75) e 56,8% aposentados. A Análise Fatorial Confirmatória admitiu uma estrutura unidimensional para a escala de Atitudes de diferencial semântico [6 itens (χ2 /gl = 2,14, GFI = 0,97, AGFI = 0,94, CFI = 0,98 e RMSEA = 0,068)], não sendo observado diferenças significantes entre as pontuações de discriminação das duas versões da escala [p = 0,49; IC 99% (LI - 0,48) (LS - 0,50)]. O mesmo não foi verificado para a escala de Atitudes de intervalos aparentemente iguais (10 itens), pois a medida não apresentou evidências de adequação amostral para análise fatorial (KMO = 0,58), baixos índices de ajuste (χ2 /gl = 2,37, GFI = 0,86, AGFI = 0,81, CFI = 0,60 e RMSEA = 0,078) e índices de escalonabilidade inadequados (Hs) que variou de 0,02 a 0,11. Quanto aos correlatos, a medida de Atitude de diferencial semântico novamente apresentou correlação significante e positiva com a subfunção Existência (r = 0,15, p < 0,05) e Interativa (r = 0,15, p < 0,05), porém neste estudo não foi observado correlação significante com a variável Mais Tempo Livre e as subfunções Realização, Suprapessoal e Normativa. Por fim, confia-se que estes resultados possam subsidiar programas de preparação para aposentadoria que utilizem os Valores Humanos para melhorar as atitudes positivas frente à aposentadoria.