This diploma thesis inquires into the system of retirement pensions in Czech Republic which is based on two pillars. The first pillar comprises of mandatory elemental pension insurance which provides for over 94 % of incomes of today's retirees. The second pillar mainly comprises of additional voluntary retirement insurance with benefits and some products of life insurance. Considering actual setting of the pensions system based almost solely on pay as you-go funding (PAYG), though substantially demographically reliant, this situation won't be sustainable in the long term. The main goal of the diploma thesis is to find out approximate retirement pension income for different groups based on different amount of wages and connected drop in income especially considering actual changes which are in effect since October 2011. The crucial part of the thesis is subsequently focused on options for private saving through the third complementary pillar with concentration on development of selected indicators in additional retirement insurance with benefits and calculation of the amount of lifelong pension.

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...

依憲法第81條規定，法官為終身職，非受刑事或懲戒處分或禁治產之宣告，不得免職。非依法律，不得停職、轉任或減俸。復依司法人員人事條例第41條規定，實任司法官合於公務人員退休法退休規定，而自願退休時，除退休金外，並另加退養金；其辦法由司法院會同考試院、行政院以命令定之。又依司法官退養金給與辦法規定略以，未滿60歲者，給與5%。60歲以上未滿65歲者，給與10%。但身體衰弱，致不能勝任職務，經公立醫院證明者，給與60%。65歲以上未滿70歲者，給與140%。70歲以上者，給與5%。 目前於「司法人員人事條例」及「司法官退養金給與辦法」規定，司法官滿70歲應停止辦案，若在65歲至70歲間自願退休，可加領140%退養金；逾70歲未退休，等到退休時，只能加領5%退養金，亦即實任法官合於公務人員退休法規定，自願退休時，除依規定發給退休金外，另依司法官退養金給與辦法規定，按一次退休金總額或月退休金數額，發給一次退養金或月退養金，最高加發上開金額140%。現行司法官退養金給與比例係按司法官退休時之年齡作區分，並未考量司法官任職年資，恐有違平等原則。突顯我國司法官退養制度上出現三個問題，第一為我國司法官退養制度之公平合理性；第二為依年齡區分，做得愈久，加發退養金卻領得愈少；第三為停止辦案之司法官，仍領有司法官之給與，有違公平正義原則。並以羅爾斯的正義論觀點來看司法官退養制度是否符合公平正義原則。 藉由上述研究動機及問題，本論文以文獻分析法和德菲法為研究方法，通過專家一致性意見，探討「我國司法官退養制度」之合理性議題進行問卷。經由三輪德菲法問卷結果的反覆修正，最終司法官身職定義、優遇制度、退養制度、公平正義等四個面向，探討我國司法官退養制度之合理性。最後，本論文在我國司法官退養制度之實務不合理方面，提出建議修法，以期能提供政府規劃人事制度之參考與借鑒。 關鍵詞：退養金制度、司法官、正義論 / According to article 81 of ROC Constitutional Law, Judge shall hold office for life, no judge shall be removed from office unless he has been guilty of a criminal offense or subjected to disciplinary action, or declared to be under interdiction. No judge shall, except in accordance with law, be suspended from office, transferred, or liable to salary cuts. Further according to article 41 of The Statute For Judiciary Personnel, while substantive judge is conform to Civil Service Retirement Act and retire voluntarily, in addition to pension, also added retirement pension; such regulation may be issued by an order of Judicial Yuan jointly with Examination Yuan and Executive Yuan. Again, according to Regulations For Judge Retirement Pension, 5% for those who under 60-year-old. 10% for those who above 60-year-old and under 65-year-old. However, those who have a failure in health, therefore, are not qualified for this position, 60% for those who have obtained the public hospital certificate.140% for those who above 65-year-old and under 70-year-old. 5% for those who above 70%. According to The Statue For Judiciary Personnel and Regulations of Pension for Judges, judges should cease to handle cases after he or she arrives 70 years old. Judges who apply for retirement between 60 and 70 years old are eligible to have 140% pension scheme. 5% pension scheme is issued to those who choose to retire after 70. Meanwhile, based on the rules of Civil Service Retirement Act, officers volunteer to retire will be issued an amount of pension either once and for all or on a monthly basis. Apart from this, it is ruled by Regulations of Pension of Judges, pension scheme should be issued once and for all or on a monthly basis, plus 140% pension scheme, whenever possible. However, currently pension schemes for judges are different from retirement ages, instead of seniority since it might fail to meet constitutional requirements such as the principle of equality.also highlighted three questions appeared in our judge retirement system, first is the equity and reason of judge retirement system; the second is distinguishing from age, the longer of the employment is, the less of retirement pension get; the third is judge suspending case, still have judge payment, against the principle of equity and justice. And at the point of Theory of Justice of John Rawls, whether Judge Retirement system is conform to justice and reason principle. By way of the abovementioned research motive and question, the research method of this thesis is based on documentary analysis method and Delphi Technique, through unity opinion of expert, probe into the reasonable topic of “judge retirement system of our country” and to proceed questionnaire. After repeatedly amendment of three run Delphi method questionnaire result, finally, four directions of definition of judge holding office for life、system of treating with preference、retirement system、reason and justice, etc., to probe into the reason of judge retirement system of our country. Finally, this thesis raises law amendment suggestion at the aspect of unreasonable practice of judge retirement system of our country, and expect may provide reference and example to government regarding planning personnel system. Key words: Retirement Pension System、Judge、Theory of Justice

<p>Syftet med denna uppsats är att undersöka huruvida en aktiv individ får högre framtida pensionsutbetalningar än en individ som låter kapitalet vara kvar i Premiesparfonden.</p><p>Vår undersökning har en<strong> </strong>deduktiv ansats, då ekonomiska teorier har utgjort grunden för de beräkningar som har gjorts. Beräkningarna bygger på hårddata, i form av historiska fondvärden, och studien är därmed kvantitativ. Tidigare undersökningar och beräkningar används för att styrka uppsatsen, som i och med detta är en sekundäranalys.  </p><p>Den placeringsstrategi som<strong> </strong>visade sig ge högst framtida utbetalningar med hänsyn tagen till risken var den aktiva placeringen. De portföljer som de aktiva premiepensionstagarna har att välja mellan i vår studie, ger alla högre framtida utbetalningar än Premiesparfonden. Vidare kan tilläggas att Premiesparfonden är ett av alternativen som har för hög risk i förhållande till dess låga avkastning.</p><p>Det skulle vara intressant att om några år, då Premiespar-fonden har förändrats till generationsfonder, göra om denna studie och då undersöka om detta leder till högre pensionsutbetalningar för de icke-aktiva premiepensionstagarna.</p><p>Denna studie bidrar med och stärker, genom konkreta exempel, det som en del andra författare redan påpekat, att de icke- aktiva premiepensionsspararna får lägre framtida utbetalningar än de som är aktiva i sitt sparande.<strong></strong></p> / <p>The aim of this thesis is to compare if being an active premium pension saver give rise to higher future payments, than keeping the capital in the Premium Savings Fund.</p><p>This essay has a deductive approach, as we started to study financial theories. It also has a quantitative research, since our calculations are called statistical data, which are composed of these financial theories. Previous studies and calculations are used to prove our essay.</p><p>The best investment strategy with the highest future payments, regarding risk preferences, turned out to be the active choice. All the choices an active premium pension saver can make by choose one of our different portfolios, has proved higher future payments, than The Premium Pension Fund. Further, the Premium Savings Fund is one of alternatives which have a lower return, regarding to the high level of risk.</p><p>It would be interesting to remake this study, when the new funds "generationsfonderna" has been introduced, and to see if this alternative leads to higher future payments.</p><p>This study<strong> </strong>contributes, through substantial examples, what some other writers already have done. A non-active premium pension saver gets lower future payments then the active savers.</p>

Syftet med denna uppsats är att undersöka huruvida en aktiv individ får högre framtida pensionsutbetalningar än en individ som låter kapitalet vara kvar i Premiesparfonden. Vår undersökning har en deduktiv ansats, då ekonomiska teorier har utgjort grunden för de beräkningar som har gjorts. Beräkningarna bygger på hårddata, i form av historiska fondvärden, och studien är därmed kvantitativ. Tidigare undersökningar och beräkningar används för att styrka uppsatsen, som i och med detta är en sekundäranalys.   Den placeringsstrategi som visade sig ge högst framtida utbetalningar med hänsyn tagen till risken var den aktiva placeringen. De portföljer som de aktiva premiepensionstagarna har att välja mellan i vår studie, ger alla högre framtida utbetalningar än Premiesparfonden. Vidare kan tilläggas att Premiesparfonden är ett av alternativen som har för hög risk i förhållande till dess låga avkastning. Det skulle vara intressant att om några år, då Premiespar-fonden har förändrats till generationsfonder, göra om denna studie och då undersöka om detta leder till högre pensionsutbetalningar för de icke-aktiva premiepensionstagarna. Denna studie bidrar med och stärker, genom konkreta exempel, det som en del andra författare redan påpekat, att de icke- aktiva premiepensionsspararna får lägre framtida utbetalningar än de som är aktiva i sitt sparande. / The aim of this thesis is to compare if being an active premium pension saver give rise to higher future payments, than keeping the capital in the Premium Savings Fund. This essay has a deductive approach, as we started to study financial theories. It also has a quantitative research, since our calculations are called statistical data, which are composed of these financial theories. Previous studies and calculations are used to prove our essay. The best investment strategy with the highest future payments, regarding risk preferences, turned out to be the active choice. All the choices an active premium pension saver can make by choose one of our different portfolios, has proved higher future payments, than The Premium Pension Fund. Further, the Premium Savings Fund is one of alternatives which have a lower return, regarding to the high level of risk. It would be interesting to remake this study, when the new funds "generationsfonderna" has been introduced, and to see if this alternative leads to higher future payments. This study contributes, through substantial examples, what some other writers already have done. A non-active premium pension saver gets lower future payments then the active savers.

This thesis investigates ‘the doing’ of the Swedish social insurance program Activity Compensation (AC). AC is an example of disability policies in Western welfare states. These policies have two goals: to ensure financial security and to promote social participation. In 2003 AC replaced Early Retirement Pension for persons aged 19 to 29 years and who, for medical reasons, have reduced work capacity. Three features characterize AC. Young adults are differentiated in a separate system. For them, benefits are time-limited. Benefits include an established right to participate in activities. Doing AC is studied bottom-up. Interviews with two actor groups have provided the empirical base: 1) persons accorded AC and medically certified to have an anxiety and/or a depression diagnosis and 2) the respective administrator(s) at the Swedish Social Insurance Agency. National legislative preparatory texts and legal documents complete the data. The conclusions of this study are three-fold addressing goal displacement and non-contact. Firstly, a discursive change in respect to the denotation of social participation within the politics of principle has appeared throughout OECD countries over the last decennium. This goal displacement obscures the goal of economic security emphasizing the profitability of work. AC explicitly manifests this change in establishing a right to activity participation for beneficiaries. This displacement is without full impact in the politics of practice when actors’ experience of doing AC is examined. Financial security remains the foremost goal in the local politics of practice mirroring the initial function of safeguard for those with reduced work capacity due to certified illness. Relating to this lexical displacement, the study concludes that social participation is revealed as a goal to be realized in a specific form, salaried employment, within a distinct arena, the labor market. Values such as life-quality are neglected as regulatory efforts to get persons on the track to work have been underscored. Finally, the prescribed contact between the insured young adults and their administrator(s) is not consistently present. This contact is a necessary condition for the intended planning of activities to take place. When non-contact prevails, the established regulatory right to participate in activities can not materialize.

In order to assure a livelihood for the working population after retirement, the national retirement pension was developed. The system is based on 18.5% of each tax-paying worker’s annual salary. The national retirement pension system in Sweden consist of two parts. The first and largest part contributing with 16 percentage points, of the 18.5%, is a defined benefit plan, named the income pension. The second part contributing with 2.5 percentage points, of the 18.5%, is the premium pension, which is a defined contribution plan. The premium pension is the sole part of the national retirement pension controlled by the individual employee, with the opportunity to actively invest in a broad selection of domestic and international funds. Investors not making a choice will be transferred into the governments default fund, named the seventh AP fund. By investing in funds, the premium pension is partly based on each worker’s annual salary but also on the development of the financial market. This thesis has two purposes, the first is to investigate if the default alternative, the seventh AP fund has had a superior risk-adjusted return compared to fifty of the most commonly selected equity funds available in the premium pension selection. The second purpose is to construct portfolios for active investors with different risk-tolerance in order to compare the risk-adjusted return between an investor that has made an active investment in comparison to an investor that has not made an active choice. To conclude, this thesis shows that there are superior funds to select, with regard to risk-adjusted return and risk-exposure, as an alternative to the seventh AP fund. In addition to this, the portfolio construction included in this thesis has proven that active participants can achieve results that are more compatible with their risk preferences in comparison to remaining in the default fund option. However, it is important for investors to remain active and alter their fund selections throughout the years, in order to attain the preferable outcome.

Detta examensarbete har syftat till att utforma ett informativt budskap om ITP 2 ålderspension. Målet har varit att lyfta fram specifik information om ITP 2 ålderspension för vår uppdragsgivares anställda. Budskapet har visualiserats genom en animerad informationsfilm och ska fungera som ett komplement till redan befintlig information. Baserat på tidigare forskning och resultat från intervjuer som vi genomfört har vi funnit riktlinjer som legat till grund för de designval och beslut vi tagit under processens gång. Resultatet blev en animerad informationsfilm med en avskalad och enkelt utformad design. / This project has aimed to design an informative message regarding ITP 2 retirement pension. The goal has been to highlight specific information regarding ITP 2 retirement pension for the employees of our client. The message has been visualized as an animated information video and will serve as a complement to existing information. Based on previous research and results from our conducted interviews, guidelines have been obtained which have formed the basis for the design choices and decisions we have taken during the process. The outcome of this project is an animated information video with a clean and simple design.

Due to the combined impact of global population aging, increased life expectancy, fertility decline, and changing family structures, a growing segment of the population facing retirement is in danger of poverty and economic insecurity. As a result of their advanced age many elderly have lost their ability to earn an income, causing some to be penniless the rest of their lives. Therefore, the purpose of a government or a private run pension system is to provide a mechanism using financial tools to protect the entire structure for old age economic security. This paper not only introduces the philosophy and basic concept of a general pension system, but also examines a United States model, providing a closer look at a major developed industrial country’s national social security program, and corporate pension system. It also describes the experience of reforms on the development process of the United States retirement pension system. This paper studies the various corporate pension schemes in the United States and their possible application as models to countries such as Taiwan. In focusing on the United States corporate pension system in private sector, legal and economic issues are scrutinized. Theories which related to the pension system are first analyzed; then the definitions of the various retirement plans are given. The history of private pension schemes of the United States is told, starting with the American Express, then crude railroad retirement plans to the post-war demand to current United States retirement plans. Analysis of the changes in private sector's pension plan participation for defined benefits and defined contribution plans are examined in light of the impact these changes have made upon retirement income resources. Focus on the IBM Corporation is made as an example of a private sector business in the United States, and this study tracks the evolution of the company’s pension schemes from defined benefit pension plans to the newer hybrid cash balance pension plans and the now-popular defined contribution 401(k) pension plans. Findings show that the United States corporate pension system is not feasible as a model at this time because of its many deficiencies in its laws and regulations, and also because of the currently shaky global economy. Suggestions and possible remedies are given on how to strengthen the corporate retirement pension system in United States.

Summary This diploma thesis focuses on seniors living in the home environment. In this work, I focused on descriptions of the leisure activities that today's seniors devote and I want to address to the problems of the old people they deal every day. I have also described the seniors of risks seniors and the basic terms with which we can meet in the senior's issue. The aim of the work was to find out what activities are seniors doing in their free time and whether their leisure time is sufficiently fulfilled. I also wanted to compare the hobbies of seniors from small and big cities. I learned from my research how todays seniors spend free time and what are the obstacles on spending their free time.