The primary purpose of this study was to ascertain institutional and individual responses to legislated changes in faculty retirement policies. This study focused on the impact and influence of early retirement incentive programs on faculty retirement behavior in selected Commonwealth of Virginia Universities. Fundamental changes in federal and state statutes directly affected the staffing and retirement patterns of tenured faculty in higher education. Some changes in the retirement process purported to save institutional dollars while other changes broached broader philosophical issues regarding the role of older workers and retirees in an aging society; the issue of productivity of younger and older workers; the compatibility of the tenure system with the elimination of mandatory retirement; and related issues pertaining to the faculty supply/demand equilibrium. This study described the legal and organizational domains of the faculty retirement process in the Commonwealth of Virginia and identified pertinent federal and state statutes applicable to the early retirement process. Selected state and university officials provided insight into their processes for adapting retirement legislation to institutional goals, needs, agenda, and expectations. Faculty staffing patterns and retirement trends were analyzed in detail for one of the participating institutions and analyses of institutional and personal variables relative to the faculty retirement process were provided. The results of the research confirmed that the State-authorized faculty Early Retirement Incentive Program served its purpose in selected instances. Similarly, the Governor’s one-time early retirement window successfully encouraged attrition from the faculty ranks. Consistent with other findings, the federal legislation raising the mandatory retirement age had little affect on faculty retirement behavior; however, the need for state legislative action applicable to the retirement process to be consistent and compatible was evident. / Ed. D.

Ce projet s'intéresse au point de vue des usagers concernant l'effet du Programme de perception des pensions alimentaires pour enfants (PPPAPE) sur les conflits parentaux. Ce projet visait à connaître de façon exploratoire le point de vue des créditrices et des débiteurs concernant l'effet du PPPAPE sur les conflits. En raison des taux élevés de divorce et de séparation impliquant des enfants, ce programme a été mis en place afin de faire respecter les créances alimentaires. Bien peu d'études indépendantes se sont intéressées à la question. Aucune étude n'a recueilli et analysé le point de vue des utilisateurs sur le PPPAPE. Plusieurs objectifs sont visés par ce programme, notamment un objectif lié à la réduction des conflits. Plus spécifiquement, cet objectif veut minimiser les risques de manipulation, de chantage et de violence, en faisant intervenir un intermédiaire dans tous les cas afin de faciliter le paiement de la pension alimentaire. Cette recherche a permis de constater que la plupart des usagers du PPPAPE affirment qu'ils ont depuis leur adhésion au programme, connu une diminution de leurs conflits concernant les pensions alimentaires. Toutefois, force est de constater qu'il ne s'agit pas de la réalité pour tous les utilisateurs du programme.

Tableau d’honneur de la Faculté des études supérieures et postdoctorales, 2013-2014. / Dans le cadre de son budget de 2012, le gouvernement fédéral a annoncé son intention de reporter l’âge d’admissibilité à la Pension de la sécurité de la vieillesse (SV) et au Supplément de Revenu garanti (SRG) de 65 ans à 67 ans (Service Canada, 2013). Dans ce mémoire, nous utilisons un modèle structurel dynamique pour simuler l’effet de cette réforme sur les décisions de retraite des couples canadiens. Les résultats obtenus suggèrent que cette politique publique aura un effet notable. Au total, 53% des couples augmenteront leur participation au marché du travail de plus de 520 heures. Malgré tout, ceux-ci subiront en moyenne une perte de revenu de plus de 6 000$. Les couples défavorisés seront davantage affectés par la réforme que les couples riches, puisque que le 10% le plus pauvre de la population supportera 19% des pertes de revenu dues à la réforme.

Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. It also describes the historical background of the four largest occupational pension plans in Sweden and the mutual influence between these plans and the public pension system.        Essay II: Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices.            Essay III: This essay estimates the causal effect of postponing retirement on a wide range of health outcomes using Swedish administrative data on cause-specific mortality, hospitalizations and drug prescriptions. Exogenous variation in retirement timing comes from a reform which raised the age at which broad categories of Swedish local government workers were entitled to retire with full pension benefits from 63 to 65. The reform caused a remarkable shift in the retirement distribution of the affected workers, increasing the actual retirement age by more than 4.5 months. Instrumental variable estimation results show no effect of postponing retirement on the overall consumption of health care, nor on the risk of dying early. There is evidence, however, of a reduction in diabetes-related hospitalizations and in the consumption of drugs that treat anxiety. Essay IV (with Per Engström): The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.

M. Tech. Business Information Systems / The South African government provides grants for social assistance as an income. The Social Grant is paid by South African Social Security Agency (SASSA) using the Smartcard System for distribution of funds to beneficiaries who are classified as: Old Age Grant; Child Grant; War Veteran Grant; Foster Care Grant; Disability Grant; Care Dependency Grant; and Grant-in-Aid. Smartcard System was implemented for the developed countries and developing countries, however, in South Africa, the implementation appears to have some deficiencies. The implementation in the rural areas is not the same as the one in the urban areas due to technical infrastructure and training. The main objective of this study is to determine factors that contribute to successful implementation of Smartcard System and to develop an appropriate framework for the implementation of the Smartcard System in rural South Africa. aim of this research.

Thesis (MSc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: In developing countries the increasing number of the aged are often viewed as a problem. In particular, the indigent elderly residing in poor urban areas are at risk of becoming marginalised and underserved. The Western Cape has the third largest elderly population in proportion to the total population in the country. Social assistance in the form of a monthly pension is paid out to all elderly who pass a national means test carried out by South African Social Security Agency (SASSA). An assessment of the characteristics and health status of the elderly collecting old age pensions living in low-income urban poor communities in the City of Cape Town was carried out at pension pay points across four communities, i.e. Gugulethu, Khayelitsha, Mitchells Plain and Bonteheuwel. In community health surveys, choices regarding the methodology have to be made that can have profound effects on the study design and study outcomes. The milieu of the present study is one of urban poverty and specifically those urban elderly who qualify for non-contributory pensions (also called social cash transfers or government grants). The paucity of existing community-based studies on old-age pensioners in the City of Cape Town meant that a cross-sectional survey with wide-ranging coverage of demographic, social and health factors was the most logical design to employ in order to determine the extent of present needs and generate hypotheses for further controlled studies. A systematic random sample of 703 elderly was drawn at nine pension pay-out points in Cape Town Metropole. No pensioners refused to participate in the study. Structured interviews were carried out covering demographics, number of dependents, living conditions, socioeconomic circumstances, health status and needs and utilisation of health services. A reported 43% of participants lived in shacks and 88% reported regularly eating less than 3 meals a day. Eighty-seven percent of respondents reported waiting 3 hours or longer for medication at a clinic while 90% reported being dissatisfied with the service at their clinic. Fifty-eight percent of pensioners reported not being able to see well while 83% did not know where to get their eyes tested. Almost 70% of pensioners said that they have been ill-treated by a family member and 64% scored as severely depressed on the geriatric depression scale. In this study, 266 pensioners solely supported 471 children of which 65 (14%) were disabled children. In 95% of cases the pensioner does not receive any support from the child's parents. The study found that the elderly on a state grant had considerable unmet health needs and required assistance with activities of daily living. The indigent pensioners in this study bore a huge duty of care for minor children as custodial grandparents while not receiving a high level of health support themselves. / AFRIKAANSE OPSOMMING: Die toenemende aantal bejaardes word dikwels in ontwikkelende lande as 'n probleem gesien. In die besonder loop die bejaardes wat in lae-inkomste stedelike gebiede woon die risiko om gemarginaliseer te word en swak dienslewering te ondervind. Die Wes-Kaap het die derde grootste populasie van bejaardes in verhouding tot die totale bevolking in die provinsie. Sosiale bystand in die vorm van 'n maandelikse pensioen word betaal aan alle bejaardes wat die inkomstetoets slaag wat deur die Suid-Afrikaanse Agentskap vir Maatskaplike Sekerheid (SAAMS) uitgevoer word. 'n Ondersoek na die eienskappe en gesondheidstatus van bejaardes wat hulle ouderdomspensioene in lae-inkomste stedelike gemeenskappe in die Stad Kaapstad kom afhaal is uitgevoer. Die studie is gedoen by pensioen-uitbetaalpunte in vier gemeenskappe, naamlik Gugulethu, Khayelitsha, Mitchells Plein and Bonteheuwel. In gemeenskapsgesondheid-opnames moet keuses gemaak word ten opsigte van die metodologie wat diepgaande gevolge vir die studieontwerp en -uitkomste kan inhou. Die milieu van die huidige studie in dié van stedelike armoede en spesifiek die leefruimte van stedelike bejaardes wat kwalifiseer vir nie-bydraende pensioene (ook genoem sosiale kontantoordragte of staatstoelaes). Die gebrek aan bestaande studies van ouderdomspensioenarisse in Kaapstad het beteken dat 'n dwarsdeursnit-opname van die demografie, sosiale en gesondheidsfaktore die mees logiese ontwerp was om uit te voer. Dit is gedoen om die omvang van huidige behoeftes te bepaal en verdere hipoteses te genereer wat deur vergelykende studies ondersoek behoort te word. 'n Stelselmatige ewekansige steekproef van 703 bejaardes is getrek by nege betaalpunte in die Kaapse stadsgebied. Geen proefpersone het geweier om deel te neem nie. Gestruktureerde onderhoude is gevoer wat die volgende aspekte gedek het: demografiese eienskappe, aantal afhanklikes, gesondheidstatus en benutting van gesondheidsdienste. Van die deelnemers het 43% in informele behuising ("shacks") gewoon en 88% het gerapporteer dat hulle gereeld minder as 3 daaglikse maaltye eet. Daar het 87% gerapporteer dat hulle 3 uur of langer gewag het om medikasie by hulle plaaslike kliniek te ontvang terwyl 90% ontevrede was met die diens wat hulle by die kliniek ontvang het. Daar het 58% van die bejaardes gerapporteer dat hulle nie goed kan sien nie terwyl 83% van hulle nie geweet het waar hulle hulle oë kan laat toets nie. Omtrent 70% van bejaardes het gesê dat hulle deur 'n familielid mishandel word en 64% kon as ernstig depressief geklassifiseer word op die geriatriese depressieskaal. In hierdie studie was 266 pensioenarisse die enigste sorg en voog van 471 kinders van wie 65 (14%) gestremd was. In 95% van gevalle het die pensionaris geen geldelike of ander bydraes van die kind(ers) se ouers ontvang nie. Die studie het bevind dat bejaardes wat 'n staatstoelaag ontvang aansienlike onvervulde gesondheidsbehoeftes het en hulp benodig met aktiwiteite van daaglikse bestaan. Die behoeftige pensioenarisse in hierdie studie het 'n groot las gedra aan die versorging van minderjarige kinders as toesighoudende grootouers ("custodial grandparents") terwyl hulleself nie 'n hoë vlak van ondersteuning geniet nie.

Concerns about population ageing have been central to reforms of pensions policy and social care policy in the UK over recent decades. However, policy responses to these social problems are in tension, as individuals have been expected to take greater responsibility for both pension saving and provision of care, even when care involves a reduction in earnings and savings. While the pension system protects carers’ state pensions, little attention has been paid to their non-state pensions. This thesis therefore explores the attitudes and beliefs carers hold regarding pensions, and the effect of caring on pensions planning, particularly planning a non-state pension. It focuses on the assumptions made about agency and decision-making contained within social policy. Semi-structured interviews were held with those aged 35-64 who were providing 20 hours of care or more a week in the Thames Valley and Greater London. Almost all of the carers reported disruption to their private pension savings as their employment was impacted by caring. Few felt able to make a choice regarding either caring or employment. Caring also affected the importance many attached to saving, although there was no uniform effect on decision-making. Some carers became more reflexive, attempting to take more control in response to the uncertainty in their lives; others felt powerless due to this uncertainty and limited financial resources. The study provided support for the theory of an ethic of care, which suggests individuals make decisions based on relationships rather than calculations of expected outcomes. The findings challenge the assumptions made in pensions policy. Carers were classed in four categories of approach to pensions savings: reflexive planners, non-reflexive planners, reflexive non-planners and non-reflexive non-planners. A range of financial and social resources corresponding to Bourdieu’s habitus and economic and cultural capital was required for carers to act as reflexive planners.

Approved for public release, distribution is unlimited / The Navy has several tools at its disposal to shape the force, including early separation incentives. This analysis looks at the issues surrounding the separation incentives including the discount rate for government use, the discount rate used by individuals to make a decision (personal discount rate), comparable civilian sector wages for separating personnel, promotion probabilities, and the costs to the government of maintaining personnel until retirement. Using the information provided from researching these topics, a model was created to identify the present value of retirement payments for officers given their current rank, age, and years of service. The model provided a maximum amount the government should be willing to offer to separate an officer early. This model was compared to a second model which determined the minimum amount an officer would be willing to accept to separate before retirement. Recommendations for future methods of shaping the force were provided to maximize savings to the Navy based on data generated from the model. / Captain, United States Marine Corps

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-07-30T12:25:28Z No. of bitstreams: 1 Thaís Araujo de Oliveira Pereira de Carvalho.pdf: 2636639 bytes, checksum: 8f4f5440463a3046fc63ff3fd050ef00 (MD5) / Made available in DSpace on 2018-07-30T12:25:28Z (GMT). No. of bitstreams: 1 Thaís Araujo de Oliveira Pereira de Carvalho.pdf: 2636639 bytes, checksum: 8f4f5440463a3046fc63ff3fd050ef00 (MD5) Previous issue date: 2018-06-04 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / How have the Brazilian private-sector worker been preparing for retirement? This was the main question of this research, which started from the assumption that the entrance to the end of the career is in a place of unpreparedness, and consequently it entails damages to the old age, that now happens to be of a longer period. In order to understand this behavior, the following objectives were proposed: a) outline the sociodemographic profile of a group; b) identify if the interviewees had any planning for retirement - be it financial, leisure, study or other; c) understand their perception of concerning their old age and the project of life for their extended time, and d) contribute with inputs for the formulation of educational policies of planning for the post-work world. To respond to this problem, it was decided through a semi-structured analysis in a group of 40 private-sector workers, of the transformation business in São Paulo state, covering men and women over 41 years of age. Answers expressing surprise, high centrality at work, lack of knowledge and fear of facing the issue led to a scenario of interviewees, who were classified into three groups, according to the level of perception and behavior for retirement: those who are very unprepared, those semi prepared and those who deny or reject retirement. It was also identified that the old age has extremes meanings: negative and positive. The results indicates that the subject is not yet adequately addressed and has a lack of preparation in several spheres, denouncing not only a cultural issue, but also an impending public social problem for which we are rapidly moving towards in Brazil / Como o trabalhador brasileiro do setor privado tem se preparado para a aposentadoria? Esta foi a pergunta guia desta pesquisa que partiu do pressuposto de que a entrada no final de carreira versa em um lugar de despreparo, e que como consequência acarreta prejuízos para a velhice, que atualmente passa a ser de uma existência mais longa. No intuito de entender este comportamento foram propostos os seguintes objetivos: a) traçar o perfil sociodemográfico do grupo; b) identificar se os entrevistados possuíam algum planejamento para a aposentadoria – seja de natureza financeira, de lazer, de estudo ou outros; c) compreender a percepção destes referentes às suas velhices e o projeto de vida para o seu tempo dilatado, e d) contribuir com insumos para a formulação de políticas educacionais de planejamento para o mundo pós-trabalho. Para responder ao problema proposto nesta pesquisa, decidiu-se por entrevistas semi-estruturadas (questionário composto por 61 questões, sendo 19 abertas) em um grupo com 40 trabalhadores de uma empresa privada do setor de transformação, no Estado de São Paulo, abrangendo homens e mulheres com idade superior a 41 anos. Respostas expressando surpresa, alta centralidade no trabalho, desconhecimento e medo de enfrentar o assunto trouxe à tona o cenário dos entrevistados, que foram classificados em três grupos, de acordo com o nível de percepção e comportamento quanto à aposentadoria: aqueles que se encontram totalmente despreparados, os que estão semipreparados e os que negam ou rejeitam a aposentadoria. Para este grupo também foi identificado que a velhice orbita em dois polos extremos: concepção positiva e negativa. Estes resultados demonstram o quanto o assunto ainda não é tratado devidamente e reflete a falta de preparo em diversas esferas, denunciando não somente uma questão cultural, mas também um iminente problema social público para o qual caminhamos rapidamente no Brasil

Thesis (LLM.) -- University of Limpopo, 2017 / This dissertation deals with the inception of the office of the Pension Fund Adjudicator in South Africa with comparison with the United Kingdom and Australia. The challenges faced by the office of the Pension Fund Adjudicator are one element that advised the composition of this dissertation. South Africa is a well developing country that carries well developed laws, including, the laws that deals with the pension fund complaints and this dissertation shall analyse and unpack those laws and principles that deals with the pension fund complaints.