Thesis (Ed. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 16, 2007) Vita. Includes bibliographical references.

Background: Research on how rising human capital affects the consequences of population ageing rarely considers the fact that the human capital of the elderly population is composed in a specific way that is shaped by their earlier schooling and work experience. For an elderly population of a fixed size and age-sex composition, this entails that the higher its human capital, the greater the total amount of public pensions to be paid. Objective: The main purpose of this paper is to analyse the link between human capital and retiree benefits and its effect on population ageing from a demographic viewpoint. Methods: We construct an old age dependency ratio (OADR), in which each person, whether in the numerator or the denominator, is assigned the number of units corresponding to his/her level of human capital. Based on data for Italy, we study the dynamics of this human-capital-specific OADR with the help of multistate population projections to 2107. Results: Our results show that under specific conditions a constant or moderately growing human capital may aggravate the consequences of population ageing rather than alleviate them. Conclusions: With those findings, the authors would like to stimulate the debate on the search for demographic and/or socio-economic solutions to the challenges posed by population ageing.

In the Republic of South Africa (and in South West Africa) social pensions are non-contributory and are paid out of state revenue, the funds for the purpose being voted annually by Parliament. With minor exceptions, the pensions are granted subject to a means test: that is, income levels are laid down which fix the maximum allowable income including pension. If the total income exceeds this amount an applicant will not be awarded a pension. When these totals are being calculated a certain sum is permitted, called ‘free income’, which does not affect the amount of pension that may be granted. (This ‘free income’ might be made up of earnings, or interest from investments, or profits from agriculture, etc.)These different figures vary according to the kinds of pension and to the population group. They are revised from time to time. Changes are announced by the Minister of Finance in his budget speech to Parliament and usually become effective some months later when details have been worked out by the departments dealing with the respective population groups. Because the conditions under which pensions are granted are fairly frequently changed, and improved, an application which was not successful one year may well succeed a year or two later. Therefore any applicant whose circumstances may have changed, or who believes that new rules may help his case, is advised to apply again. / Revised Edition

The research set out to explore the nature of challenges in distribution of old age pensions in Lesotho. Poor institutional capacity failed the implementing agency, the Department of Pensions; to set up competent administrative structures to run run the pensions effectively and efficiently. A number of challenges have been identified, some of which were: inadequate supervision of the paying officers, fraud by workers and community agents, missing funds, insufficient resources, inadequate administrative capacity, overworked employees, faulty targeting, soft and discriminatory approach to non-compliance with rules and multiple use of identity documents by recipients. On the other hand, a number of opportunities have been identified to counteract the challenges. The main recommendation of the study was the engagement of mobile phone-based money transfer facilities to transfer the old age pensions from the government to the recipients. The Department of Pensions should make use of baseline database like information from civil registration agency like the Ministry of Home Affairs to confirm the validity of the pension recipients. Other recommendations included moving the division of old age pensions from the Pensions Department to the Ministry of Social Development which is the controlling body for other forms of social grants in Lesotho. The Ministry of Social Development is regarded as well equipped with qualified staff and facilities to deal with vulnerable people like the elderly.

Pensions et pensionnaires de la monarchie : de la grâce royale au système de redistribution de l’État au XVIIIe siècle La question des pensions et des pensionnaires de l’État est abordée à partir d’un corpus de sources centré sur les archives de la Maison du Roi, du Trésor royal et du Comité des pensions de l’Assemblée nationale constituante. Les mécanismes d’attribution et de distribution des pensions royales permettent de redécouvrir les contradictions de la monarchie d’Ancien Régime, prises entre la permanence de traditions anciennes et les exigences de l’État moderne. En revenant sur les tentatives répétées et inabouties de réformer et de rationnaliser un objet de dépenses dont le poids n’a cessé de peser sur les finances royales, la thèse invite à s’interroger sur ces formes de distributions utilisées par le pouvoir comme un instrument de domination politique et social, mais dont les aspects financiers et comptables ont été inégalement maîtrisés. L’histoire de la gestion des pensions royales au XVIIIe siècle offre une étude de cas particulièrement documentée qui permet d’illustrer le développement de la bureaucratie moderne, révélant une administration imaginative dans sa manière de réformer les pensions de l’État mais freinée par les intérêts contradictoires du régime. C’est finalement la crise politique de 1789 qui a permis de clarifier et de réformer un système de grâces royales devenu le symbole des abus de la cour aux yeux de l’opinion publique. En séparant les pensions de cour des pensions de l’État, en créant un droit à la pension pour les serviteurs de l’État là où l’Ancien Régime ne connaissait qu’un système de récompenses fondé sur l’usage et l’esprit de clientèle, le Comité des pensions de l’Assemblée nationale constituante a posé, en 1790, les bases du premier système de retraite de la fonction publique d’État. / Pensions & pensioners of the French monarchy : from royal favour to State redistribution system in the eighteenth century The issue of State pensions and pensioners is tackled on the basis of a corpus of sources found among the archives of the Maison du Roi (Royal Household), the Trésor royal (Royal Treasury) and the Comité des pensions (Pensions Committee) of the Assemblée nationale constituante (National Constituent Assembly). An analysis of the attribution and distribution mechanisms of the Royal pensions reveals the contradictions of the Ancien Régime monarchy: the preservation of ancient traditions versus the requirements of a modern State. The repeated and unsuccessful attempts to reform and rationalize an object of expenditure whose weight has not ceased to weigh on the royal finances is demonstrated here. The thesis invites us to question these forms of distribution used by the power as an instrument of political and social domination, but whose financial and accounting aspects have been unequally controlled. The history of the royal pensions management in the 18th century offers a particularly well-documented case study that illustrates the development of modern bureaucracy. It reveals an inventive administration in its way of reforming State pensions while constrained by conflicting interests of the regime. It was finally the political crisis of 1789 that clarified and reformed a system of royal liberalities that became the symbol of abuses of the Court in the eyes of public opinion. In 1790, by separating Court pensions from State pensions, by creating an entitlement to pension for State servants where the Ancien Régime knew only a system of rewards based on custom and clientelism, the Comité des pensions of the Assemblée nationale constituante laid the foundation for the first pension system of the State Public Service.

p. 1-199 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-03-20T20:23:43Z No. of bitstreams: 1 4444.pdf: 1155009 bytes, checksum: 6439203f63324d43852ebe00606bd270 (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-03-23T14:47:17Z (GMT) No. of bitstreams: 1 4444.pdf: 1155009 bytes, checksum: 6439203f63324d43852ebe00606bd270 (MD5) / Made available in DSpace on 2013-03-23T14:47:17Z (GMT). No. of bitstreams: 1 4444.pdf: 1155009 bytes, checksum: 6439203f63324d43852ebe00606bd270 (MD5) Previous issue date: 2004 / Esta dissertação constitui-se numa análise das perspectivas de sustentabilidade dos Regimes Próprios de Previdência Social (RPPS) que fazem parte do sistema previdenciário brasileiro, particularmente aqueles mantidos pelos municípios. Situando o tema no contexto atual, marcado por profundas limitações econômicas e legais, tomou-se como objeto de análise os Institutos de Previdência de alguns municípios da Bahia, localizados na Região Metropolitana de Salvador – Camaçari, Salvador e Vera Cruz – e na região Paraguaçu – Capela do Alto Alegre, Feira de Santana, Ipecaetá, Itaberaba e Macajuba. Através da coleta de dados disponíveis na Internet e da aplicação de formulário de pesquisa de campo, sob a forma de questionário, buscou-se obter um diagnóstico da situação financeira e atuarial experimentada pelos citados Institutos, além de avaliar aspectos como a visão dos gestores públicos diante da questão previdenciária em seu município. A partir dos perfis traçados, que invariavelmente apontaram situações deficitárias, concluiu-se que a possibilidade de manutenção dos RPPS municipais encontra-se comprometida e constitui-se em sério entrave ao alcance do equilíbrio das contas públicas dos municípios. A situação constatada tende a se agravar, caso sejam mantidos os parâmetros legais, as formas de gestão e o cenário de crise econômica atualmente verificados. / Salvador

Este trabalho teve por objetivo geral realizar uma análise de como contabilizar obrigações, com benefícios previdenciários de risco, em regimes de repartição simples, que não preveem formação de reserva ou métodos pré-definidos para isso. Para a consecução de tal objetivo, escolheu-se o benefício de pensão por morte (pensão militar) das Forças Armadascomo objeto de estudo. Nesse sentido, o uso de uma base de dados real contendo as informações individualizadas, pode ser apontado com um dos diferenciais desta pesquisa.Considerando-se o grau de confiabilidade dessa base de dados, além do ineditismo do seu uso em pesquisas acadêmicas, foi possível inferir que os resultados obtidos contribuíram para ratificar diversos conceitos expostos na plataforma teórica. A trajetória metodológica desta pesquisa foi desenvolvida com base no emprego de métodos de custeio atuarial a fim de realizar a projeção de receitas e despesas do sistema de pensões militares. Tais métodos, além da repartição simples, estão alinhados com as abordagens Accumulated Benefit Obligation(ABO) e Projected Benefit Obligation(PBO). Dessa forma, por meio da comparação entre os resultados oriundos das mencionadas abordagens, buscou-se identificar os possíveis impactos nas contas da União, enquanto ente empregador. O confronto de resultados foi realizado com base em uma análise comparativa cujo método principal para o cálculo atuarial foi o fluxo projetado, bem como o fundo financeiro decorrente desse fluxo. Com base nos valores obtidos, diante das diferenças conceituais das abordagens estudadas, entendeu-se que uma forma adequada para permitir a comparação dos resultados seria o cálculo do fundo financeiro futuro a cada período de tempo (t). A análise dos resultados indicou a ocorrência de diferenças representativas entre as abordagens. Na verdade, constatou-se que por não considerar o aumento salarial, o modelo ABO previu menores valores de obrigações com os benefícios futuros, portanto, os valores presentes do fundo financeiro foram maiores do que os modelos que consideraram aumento salarial.Nessa perspectiva, sob o enfoque do ente empregador, os resultados pareceram mais otimistas.Por fim, a abordagem PBO apresentou resultados que pareceram mais aderentes `a realidade do sistema, aproximando-se relativamente do resultado da repartição, no cenário com taxa de juros de 3% (menor taxa utilizada nas projeções). Considerando-se o tempo total das projeções, foi possível observar que, para os modelos de repartição e PBO, existiu um passivo a ser registrado nas contas da União. No entanto, o modelo ABO indicou o contrário, sugerindo que há uma ativo a ser contabilizado no Balanço Geral da União. Tal situação indicou que há diferenças concretas nos resultados, que podem levar os usuários da informação contábil a tomar decisões equivocadas em decorrência dessa distorção de valores. Ficou evidenciado que quanto maior for o horizonte de tempo projetado, maiores serão as diferenças. Ou seja, no menor horizonte adotado (25 anos) constatou-se as menores diferenças. Nesse horizonte, todos os modelos apresentaram valores de que sugerem a existência de um ativo a ser contabilizado. À luz de tal constatação parece razoável sugerir como adequada a revisão do tempo de projeção hoje empregado no âmbito da União (75 anos) na tentativa de reduzir a parcela de incerteza embutida nesse horizonte de longo prazo. / The main objective of this study was to analyze how to account for obligations with risk pension benefits in simple distribution systems that do not provide for reserve formation or predefined methods for this. In order to achieve this objective, the death benefit (military pension) benefit of the Armed Forces was chosen as the object of study. In this sense, the use of a real database containing the individualized information can be pointed out with one of the differentials of this research. Considering the degree of reliability of this database, in addition to the novelty of its use in academic research, it was possible to infer that the results obtained contributed to ratify several concepts exposed in the theoretical platform. The methodological trajectory of this research was developed based on the use of actuarial costing methods in order to realize the projection of revenues and expenses of the military pension system. Such methods, in addition to simple partitioning, are in line with the Accumulated Benefit Obligation (ABO) and Projected Benefit Obligation (PBO) approaches. Thus, through a comparison of the results from the mentioned approaches, it was sought to identify the possible impacts on the Union accounts, as an employer. The comparison of results was performed based on a comparative analysis whose main method for the actuarial calculation was the projected flow, as well as the financial fund resulting from this flow. Based on the values obtained, in view of the conceptual differences of the approaches studied, it was understood that an adequate way to allow the comparison of the results would be the calculation of the future financial fund at each time period (t). The analysis of the results indicated the occurrence of representative differences between the approaches. In fact, it was found that the ABO model predicted lower bond values with future benefits, therefore, the present values of the financial fund were higher than the models that considered a salary increase. From this perspective, under the focus of the employer, the results seemed more optimistic. Finally, the PBO approach presented results that seemed to be more consistent with the reality of the system, relatively close to the result of the distribution, in the scenario with an interest rate of 3 % (lower rate used in the projections). Considering the total projection time, it was possible to observe that, for the allocation models and PBOs, there was a liability to be recorded in the Union accounts. However, the ABO model indicated the opposite, suggesting that there is an asset to be recorded in the Federal Government Balance Sheet. This situation indicated that there are concrete differences in results, which may lead the users of the accounting information to make mistaken decisions as a result of this distortion of values. It has been shown that the larger the projected time horizon, the greater the differences. That is, in the lowest adopted horizon (25 years) the smallest differences were observed. Within this horizon, all models presented values that suggest the existence of an asset to be accounted for. In light of this, it seems reasonable to suggest as appropriate the review of the projection time currently used in the Union (75 years) in an attempt to reduce the uncertainty embedded in this long-term horizon.

Trata-se de um estudo qualitativo, que teve como objetivo compreender as mudanças de vida das pessoas aposentadas com diabete tipo 2. Primeiramente se caracteriza a população com diabetes tipo 2 da Clínica Hospital ISSSTE Celaya - México, onde extraiu-se uma amostra de 56 pacientes do quais 39,28% estão entre 60 e 69 anos de idade, 53,6% pertencem ao sexo feminino, 69,6% são casados, 35,7% são do lar, 41% têm nível básico de estudos, 92,8% vivem com algum familiar, 28,57% têm entre 1 e 5 anos de diagnóstico, 87,7% comparecem à consulta pelo menos uma vez ao mês, 60,7% foram em mais de uma ocasião, 39,3% ignoram as causas de hospitalização, 66,1% têm patologia associada, 98,2% fazem tratamento medicamentoso. A seguir se aplica uma entrevista semiestruturada com dez pacientes com diabetes tipo 2 e por meio da Análise de Conteúdo Modalidade Temática, chegou-se a quatro grandes temas: 1) vida dedicada ao trabalho; 2) insegurança em relação ao diabetes tipo 2; 3) alternativas depois da aposentadoria e 4) plano terapêutico para o controle do diabete tipo 2. O resultados evidenciaram que grande parte dos sujeitos tiveram uma vida dedicada ao trabalho, que gerou satisfação e insatisfação. Antes da aposentadoria relatam que não tiveram tempo para o cuidado com o controle metabólico do diabetes, priorizaram o trabalho, o cuidado dos filhos e do lar, além de que havia uma dupla jornada de trabalho que nem sempre era dividida com seus companheiros e filhos; mesmo reconhecendo que o diabetes tem um componente genético, isto não foi suficiente para que houvesse mudanças no estilo de vida, e consideram que os aspectos emocionais interferem no controle metabólico do diabetes; identificou-se que poucos sujeitos buscaram alternativas para o ocupação do tempo livre na aposentadoria, como participação em grupos comunitários ou no desenvolvimento de habilidades pessoais; foi possível apreender que além do tratamento convencional para o controle do diabetes, os sujeitos incorporam também as práticas não convencionais como o uso de plantas medicinais, como o Nopal, amplamente difundido e reconhecido na sociedade mexicana; além disso reconhecem que existe dificuldades para as mudanças no padrão alimentar, concorrendo para isso uma história alimentar com grandes quantidades de calorias e pela difusão de outras culturas alimentares na atualidade; não existe, no plano terapêutico, a prática das atividades físicas. Nas considerações finais reconhece-se que o México tem, no seu Plano Nacional de Saúde, referenciais teóricos mais amplos como o da atenção primária à saúde e da promoção da saúde, mas ao apresentar uma organização dos serviços de proteção social e de saúde organizados por Institutos de Seguridade Social. Estes detém autonomia para a incorporação e adequação da macro política no âmbito local, e que reflete na forma de atenção à saúde, dispensada para a população usuária. Mesmo incorporando parte da política de promoção da saúde, por meio da formação dos clubes de diabéticos, ainda não é considerado a focalização na família e o seu entorno social. Nesse sentido, percebe-se que as pessoas com diabetes tipo 2, não tem um seguimento regular na assistência, assim como no autogerenciamento do seu controle metabólico, fato, evidenciado pelo grande número de consultas e internações hospitalares durante o período de um ano. Também faz parte de nossas reflexões o fato as dificuldades para a adoção de mudanças no estilo de vida parecem estar relacionadas ao aparecimento e a confirmação do diabetes tipo 2 na fase adulta, onde os costumes, crenças e valores já estão incorporados no cotidiano, por isso qualquer mudança parece ser mais penosa para estas pessoas. / This qualitative study aimed to understand life changes of retired people with diabetes type 2. First, the population with diabetes type 2 from the Clinic Hospital ISSSTE Celaya, México was characterize, from which a sample of 56 patients where extracted, 39.28% are between 60 and 69 years old, 53.6% female, 69.6% married, 35.7% housewives, 41% primary schooling, 92.8% live with relatives, 28.57% has one to five years of diagnosis, 87.7% attend consultation at least one a month, 60.7% attended more than one occasion, 39.3% ignored hospitalization causes, 66.1% has associated pathology, 98.2% is under medicament treatment. A semi-structured interview was applied to ten patients with diabetes type 2. Four main themes emerged through Content Analysis Thematic Modality: 1) life dedicated to work; 2) insecurity regarding the diabetes type 2; 3) alternatives after retirement and 4) therapeutic plan for the control of diabetes type 2. The results evidenced that a great portion of them had a life dedicated to work, which caused both satisfaction and dissatisfaction. They reported that before retiring they had no time for keeping the diabetes metabolic control, prioritized work, children and family, besides double work journey which was not always divided with their partners and children: the recognition that diabetes has a genetic component was not sufficient for changes in the life style and they consider that emotional aspects interfere in the metabolic control of diabetes; a few subjects sought alternatives for occupying their free time after retirement, such as the participation in communitarian groups or in the development of personal abilities. It was possible to infer that besides the conventional treatment for the diabetes control, subjects also incorporated non-conventional practices such as the use of medicinal plants, as Nopal, largely disseminated and known by the Mexican society. They also recognize there are difficulties in changing eating habits, which are coupled with a history of great quantity of calories ingested and to other cultural eating habits currently disseminated, no therapeutic plan or practice of physical activities. It is acknowledged, in the final considerations, that the Mexican National Health Plan follows ample theoretical references such as those of primary health care and health promotion. However, its organization of services for social protection and health are performed by Social Security Institutes. These institutes have autonomy to incorporate and adequate the macro policy in the local sphere which is reflected in the form of health care delivered to the user population. Even incorporating part of the health promotion policy through the creation of diabetic clubs, the family focus and its social environment have not being considered. In this sense, it is perceived that people with diabetes type 2 do not have a regular follow-up in the assistance or self manage their metabolic control, which is evidenced by the great number of consultations and hospitalizations during a one-year period. The difficulties in adopting changes in their life styles seem to be related to the appearance and confirmation of diabetes type 2 in adult age, when habits, beliefs and values are incorporated in routine; thus, any change seems to be more difficulty for them.

This deals with the pension system reform in the Czech Republic with a focus on the second pension pillar. The aim of the thesis is to evaluate the already canceled second pillar, to identify the causes of the failure and to outline in which aspects it could be learned from the experiences of other countries. The thesis describes the development of the reform, its main parameters and the attitudes of individual actors. The main cause of the fall was the low interest of citizens in participation in the second pillar, which was caused mainly by political factors, inappropriate settings and poor citizens' awareness. For future reforms, it would be advisable to take lessons from reforms implemented by other states. This paper describes the reforms in Hungary, the Netherlands and Sweden.

The submitted thesis deals with the system of retirement pension insurance within the territory of the Czech Republic. In the opening chapters it explains rudimentary terms and other important notions whose - at least sketchy - characterization is necessary for further full comprehension of the complex system of retirement pension benefits. The fifth chapter focusses on elementary terms which make clear the general calculation of retirement pension income. In the thesis different pension incomes (old age pension, disability pension and surviving dependant's pension) are defined by a general introduction into the topic of the respective types of pensions and their caracterization. In some cases there is a brief note about the historical context of the pension, in particular in case of surviving dependants' pensions. The thesis refers to the roots of such an adjustment. Then it is made clear what the legal conditions for the pension claim are, what entitles the benefit duration and when - according to the law - the respective benefit of pension insurance system expires, including the amount and payment of different pension incomes. The thesis includes important judicial verdicts of Czech law courts, principally on the retirement age interpretation, and a significant sentence of the European Court of...