- 1 - Material security of the elderly - old age pension and pension reform Abstract The topic of this diploma thesis is the material security of the elderly - old age pension and pension reform. Its aim is to present the issue of old-age pensions in detail, to point out the shortcomings of the Czech pension system and offer the possibility of comparing it with the pension systems of Chile, Great Britain and Sweden. The first part defines the legal regulation of old-age pensions and their purpose. The conditions of entitlement to a pension are also described, namely the retirement age and the condition for obtaining the required period of pension insurance. The calculation and amount of old-age pensions are outlined and individual types of this pension are illustrated by using model example. Moreover, the issue of working pensioners is discussed. The second part of the thesis deals with the organization and management of the material security of the elderly. Specifically, the competence of social security authorities in this area is determined and then the individual phases of proceedings before these authorities are described. The proceedings have the nature of administrative proceedings and require a high level of expertise of the Czech Social Security Administration officials. In addition, the chapter is...

Political parties in the Czech Republic have a dominant position in decision-making and nomination of public representatives. At the same time they must deal with complex problems, such as pension reform. I suppose therefore that they need an expert opinions for building their decision-making. Therefore, I would like to figure out my research how to deal with this, how they are able to generate the requisite expertise and how that expertise is used in the final decision. I wonder how institutional arrangements of political parties affects the process of creating professional views on public policy, namely to focus on the reform of the Czech pension system. Where and how exactly are formed the expert views on the functioning of the pension system in different political parties? I would like to reveal the basic criteria that determine who is considered an expert, and how this person is related to the organization of political party. I also focus on mainstreaming expertise during the subsequent political decisions. The basic methods of research will document analysis, interviews and observations.

The thesis deals with pension reform in the Czech republic. The main objective of the thesis is to analyze czech pension system and reforms. The thesis is divided into an introduction, a conclusion and four chapters. The first chapter is concerned with social security system and its subsystems, the second one with the pension system, its history and reforms. The third chaper deals with the upcoming changes and the fourth one presents author's suggestions on possible changes to the system. Realization of a pension reform is a long and extremely dificult process. It has be implemented very carefully with an emphasis on preserving the principle of social justice and the principle of human dignity.

The diploma thesis deals with the pension reform and the pension system in the Czech Republic. The paper explains fundamental terms in the field and explains their function. The main aim of the thesis is a definition and risk analysis of individual parts of the pension system. The secondary aim is guidance how to use each of the parts of the system.

當前我國公務人員退休年金的財政結構因受到人口結構失衡、退休年齡過早、經費不足及世代不均等問題，其財務壓力猶如各國般逐漸顯現，考試院爰於102年4月11日提出「公務人員退休撫卹法」草案，自目前的「85制」逐年延後至「90制」，並調降公務人員退休所得替代率及提高其繳費比率。 由於退休金制度不僅只是員工基本的權益，亦是組織用來留才、激勵士氣等有效的策略工具，公務人員退休制度自100年1月1日修正實施迄102年4月未滿3年又再度提出改革，於組織中扮演的關鍵角色及重要影響力之高階公務人員，對此次退休年金改革其看法與支持度為何，是否會影響其工作意願，對整體退休政策推動具有關鍵性影響。 本研究採用文獻分析法與深度訪談法，就高階公務人員結構、高階公務人員對年金改革整體性看法、退休年金改革主要核心－退休給付及延後退休年齡之分析與影響，綜合深度訪談之結果，探討年金改革對我國高階公務人員之工作意願可能產生之影響程度，然後提出建議。 / Currently, Taiwan’s civil service pension fund is effected by the population structural imbalances, premature retirement age, lack of funds and generational inequality and other issues, financial pressure is gradually emerging as other countries; therefore, the Examination Yuan on April 11, 2013, proposed a draft of "Civil Service Retirement and Survivor Relief Act " which is about to change the civil servant retirement system from the "rule of 85" to the "rule of 90" and furthermore, reduce the income replacement ratio and increase the contribution rate. Since the pension system is not just the employees' basic rights, is also used by organizations to retention, morale and other effective strategies, therefore, after less than three year of amendments implemented since Jan.1, 2011, that Another public service pension reform has been set out for who in the organization plays a key role or has significant influence of senior civil service from their point of view regarding to the retirement pension reform and support on whether they would affect their willingness to work that have a critical impact on the overall policy to promote retirement. This study has adapted the literature analysis and in-depth interview, according to the structure of senior civil service and senior civil servants with holistic view of pension reform, the reform of the retirement annuity main core - Analysis and impact of postpone retirement age and retirement benefits and impact of the results of a comprehensive in-depth interviews to investigate the impact of pension reform on the work of senior civil service intention may arise, and then make recommendations.

In der Bundesrepublik hat sich die Überzeugung durchgesetzt, angesichts des bevorstehenden demographischen Wandels sei eine Stärkung kapitalgedeckter Elemente in der Altersvorsorge notwendig. Die Riestersche Rentenreform des Jahres 2001 stellt einen Schritt in diese Richtung dar. Zunächst wird dargelegt, dass die demographisch induzierten Schwierigkeiten der gesetzlichen Rentenversicherung (GRV) wahrscheinlich ebenso überschätzt werden wie das Problemlösungspotential einer verstärkten privaten Vorsorge. Daher wird anschließend untersucht, wie sich die Gewissheit von der Notwendigkeit kapitalgedeckter Vorsorge politisch durchsetzen konnte. Hierbei wird auf theoretische Ansätze einer Wissenssoziologie der Politik zurückgegriffen. Anhand ausgewählter rentenpolitischer Bundestagsdebatten der Jahre 1957 bis 2001 werden die Deutungen politischer Akteure hinsichtlich der Probleme der GRV, der Problemlösungen und der dabei vorgesehenen Rolle kapitalgedeckter Elemente untersucht. Gezeigt werden soll, dass die Rentenreform 2001 nicht einfach auf Grund demographischer oder ökonomischer Zwänge verstanden werden kann. Entscheidend sind vielmehr die politischen Deutungen solcher Sachverhalte und deren langfristiger Wandel. Erst aus der Verknüpfung von spezifischen Deutungen der langfristigen demographischen Entwicklung, der kurzfristigen Wirkung der Lohnnebenkosten auf die Arbeitslosigkeit und der Funktionsgrundlagen der GRV ergibt sich im politischen Prozess die „Notwendigkeit“ einer zusätzlichen privaten kapitalgedeckten Altersvorsorge.

Bibliographic citation Kahounová, Jana (2012). Czech Pension Reform through the Lens of Behavioral Economics. Prague, 2012. 79 p. Master Thesis (Mgr.) Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies. Master thesis supervisor PhDr. Michal Bauer, PhD. Abstract The field of behavioral economics can provide original insights into many areas of economic decision-making. In my thesis I use the point of view of behavioral economics to assess the current Czech pension reform plan. I study time discounting as the main determinant of saving behavior and deal with its relationship to the Czech pension reform architecture. The three fundamental features of the Czech pension reform plan that are examined are entry into the private funded scheme that is to be introduced by the Czech pension reform plan, the contribution rate into the private funded scheme and access to deposits in the private funded scheme. In order to obtain data for my research I conducted own survey. The results of statistical analysis confirmed the hypotheses of behavioral economics that people exhibit heterogeneous time discounting which influences their saving behavior and these characteristics can also determine their preference for the pension reform features. It implies a possibility for policy-makers to...

This thesis deals with the comparison of funded pension schemes in United Kingdom and in Slovakia. The aim of the thesis is the classification of pension systems and consequently the characteristic of pension system's structure in United Kingdom and in Slovakia. The thesis also has for the other goal to carry out the comparison of funded pension schemes of both countries in terms of the most significant factors which influence finances invested in pension funds. The Thesis consists of four sections. The first chapter is devoted to the characteristics of construction of basic pension system types, the way of their funding, types of pension plans and structure of three tier pension system. The second and the third chapter is focused on pension systems of United Kingdom and Slovakia, demographic changes in both countries, previous and present forms of the system, changes and intended reforms. The fourth chapter comprises of the comparison of the investment portfolio structure, rate of return, costs and charges of pension funds.

The subject of this thesis is application of Notional Defined Contribution system in Czech Republic. In this pension system everybody has his own individual pension account on which he or she saves money. Interest is accredited to this account. When this person retires, the pension is calculated based on pension account balance. Contributions do not really stay in pension system, but they are paid to current pensioners (resemblance to PAYG system). In first chapter I deal with pension systems in general, in second chapter I deal with theoretical NDC system. In third chapter I analyze practical application of NDC system in Sweden. Fourth part of this thesis analyses the possibility of introducing NDC pension system in Czech republic.

Pension reform is nowadays one of the most discuss economic topics among professional public. Almost every OECD country is pressured to make pension reform, because of rapid changes in demographic structure. This article is trying described basic options for pension reform. The main effort is to compare the parameters setting of these options. The first part is describing what optimization model is and how to solve it. The second part describes pension models and shows necessity for pension reform in the Czech Republic. The third part is optimization model for PAYGO system in the Czech Republic. The fourth part describes pension systems in OECD and Latin American countries. It also shows undertaken pension reforms in some of these countries. The fifth part defines theoretical approach to pension reforms by citing and summarizing articles form experts on pension systems. The sixth part is describing proposal for Czech pension reform. It is also comparing the setting of this proposal with previously described systems. It also shows influence of parameters on sustainability of system, revenues of participants and expenses of government. In conclusion, article also discusses the influence of pension reform on family relations. This part of article is mainly based on work of world famous economist Gary S. Becker.