This study starts from the viewpoint of domestic life insurance industry management, cooperating the intensive interview and analyzing the laws, and researching the profit of the new labor retirement system. Furthermore, the hypothesis of this study develops from the life insurance industry participating the labor retirement market managing niche. This study is going to confer about the opportunity and challenge of life insurance industry under the new labor retirement system from the overseas managing experiences of labor retirement and the different domestic insurance managing policy of Insurance Bureau, Financial Supervisory Commission. The major findings are: 1.According to the content of the new labor retirement system, the managing profit of life insurance industry is from ¡¨Annuity¡¨ and ¡§Prolonged Annuity¡¨. However, owing to the restriction of the laws, the profit is limited. 2.Under the new labor retirement system, the life insurance industry focuses on the market development of ¡§Individual Annuity Deposit¡¨. 3.The life insurance industry participates the labor retirement managing affair having the greatest superiority because it is a professional mechanism of dealing with the life risks and has the long-term property managing ability. 4.There are significant differences between the overseas managing experiences and domestic labor retirement fund managing systems. 5.What the life insurance industry should prepare the competitive strategies after the government opens the annuity market.

Graduation theses Analysis of retirement systém in Germany with fundamental comparison retirement system in Czech republic will analyse retirement systém in Germany. Attention will be apply to reforms already carried out and problematic issues retirement systém. Retirement system than will be compared with retirement system in Czech republic in the main features. Component of the graduation theses will be teoretical solution of selected problems of the retirement system in Czech republic.

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.

Due to the prosperity of technology and the medical and pharmaceutical sciences, Taiwan and the developed countries of the world being of the same population structure are both affected by the development trend of their aging and less-children societies, thus causing certain impacts to the retirement system, including such problems as whether the age for the retirees¡¦ choice of monthly pension is set too low, whether the favorable interest rate for the savings of retirement pay and pension should be reduced, and so on. Besides, due to the government¡¦s extended implementation of organizational downsizing and business outsourcing, many civil service employees having already reached the age of 50 are eager to apply for retirement, thus raising the financial pressure of the government. Having reviewed the retirement laws of different countries, the politics and economy of Taiwan, the change of social situation and the resolutions of LegislationYuan, the legal authorities for the retirement of civil service employees (Ministry of Civil Service, Examination Yuan) invited scholars, professionals, different supervisory authorities and the local governments to hold meetings to discuss about this issue for several times, and drafted the Amendment for Retirement Law of Civil Service Employees. On Aug. 4, 2005, the draft was submitted to Examination Yuan for examination. After examination meetings were held for 11 times, the draft was passed in the 171st meeting of the 10th term of office of Examination Yuan. It was then submitted to Legislation Yuan for examination on Feb. 16, 2006. In the revised Main Points of Amendment for Retirement Law of Civil Service Employees, apart from increasing the flexible retirement conditions, deleting the stipulation that an additional pension of 5 base points shall be given for once to any voluntary retiree at the age of 55, and reviewing and revising part of the out-dated stipulations, it is additionally specified that in future, only the civil service employees at the age of above 60 having acquired a seniority of 25 years, and those at the age of above 55 having acquired a seniority of 30 years are allowed to receive monthly retirement pay. This system shall be effective after a transition period of 10 years. Currently, the stipulated index is 75. It is expected that after 11 years with 1 index added per year, the 85-retirement system shall be nationally applicable. In view of this, it is indeed necessary to study the effects of the enormous reform of the retirement system of civil service employees on the differences of their perceptions, attitudes and behaviors, as well as their working morale. The study not only enables us to understand the data processing model of the reform of retirement system, but also can serve as a tool to respond to the opposing opinions in times of implementation in future, and furthermore, provide the government with suggestions for the reform of the system. The study took the civil service employees belonging to Grade I departments of Kaohsiung City Government, totally 1,560 employees as the targets, and sent out 500 questionnaires. As a result, 423 questionnaires were returned, achieving a return rate of 84.6%. After deducting 10 invalid questionnaires from the total, there were 413 valid questionnaires returned, achieving an effective return rate of 82.6%. By means of the questionnaires filled out by the interviewed targets, through different attributes like the properties of work and of individuals, and after the employees are aware of the change of the disturbing variables of retirement system, this research paper investigates the degree of their effects on the working morale of employees. The research results show that: 1. Different facets of the properties of work, including ¡§autonomy of work,¡¨ ¡§diversity of work¡¨ and ¡§importance of work,¡¨ have significant effects on the two facets of working morale, ¡§cohesiveness of group¡¨ and ¡§involvement in work.¡¨ 2. Despite the difference in age, civil service employees do not have differences on these facets of the properties of work, including ¡§autonomy of work,¡¨ ¡§diversity of work¡¨ and ¡§importance of work,¡¨ but have significant differences on them should there be a difference in sex, qualification, marital status, current position of work, seniority, old retirement seniority, supervisor type and health condition. 3. Despite the difference in sex, marital status, current position of work and seniority, civil service employees do not have differences on these facets of the working morale, including ¡§cohesiveness of group¡¨ and ¡§involvement in work,¡¨ but have significant differences on them should there be a difference in sex, qualification, old retirement seniority, supervisor type and health condition. 4. Despite the difference in sex, qualification, marital status, current position of work, civil service employees do not have differences on these facets of the reform of civil service employees retirement system, including ¡§common expectancy of reform,¡¨ ¡§perception of the internal contents of reform,¡¨ ¡§attitude acceptance of reform¡¨ and ¡§career alteration for the reform,¡¨ but have significant differences on them should there be a difference in age, seniority, old retirement seniority, supervisor type and health condition. 5. The facets of the reform of retirement system, including ¡§common expectancy of reform,¡¨ ¡§perception of the internal contents of reform¡¨ and ¡§career alteration for the reform,¡¨ have significant effects on the facet of working morale, ¡§cohesiveness of group.¡¨

The purpose of this study is to collect, organize, and present information pertaining to the development of teacher retirement systems in the United States, with special emphasis upon the benefits and services such systems can render to the thousands and thousands of teachers who have given their lives to the cause of teaching the youth of America.

The thesis is focus on problems of increasing ratio of mandatory spending and total spending of state budget when I apply my mind to statutory mandatory spending which contains social transfers (especially benefits of pension insurance). I apply my mind to development of mandatory spending, retirement system and prepared retirement reform in individual parts of the thesis. Within retirement reform I am concerned with approved changes, basic parameters of retirement reform and I characterize newly established second pillar of retirement system. I focus on II. pillar in detail and I analyze how many people (especially employees) are going to probably join the II. pillar. When I practice the analysis I respect basic facts and conditons of joining the II. pillar and I take into account various recommendations of that. In closing I also calculate which impact the joining the II. pillar have on revenue part of state budget.

The problem of this study is to compare the retirement benefits under the federal Social Security System, as proposed in House Bill 6000, the retirement benefits under the Texas Teachers Retirement System, and the retirement annuities of private insurance companies. Further, the study will compare the survivors benefits under the proposed Social Security amendment and under the Texas Teacher Retirement System. Last, the study will compare the general nature and principles of the proposed Social Security amendment with those of the Texas Teacher Retirement System.

The purpose of this thesis is an analysis of the evolution of the retirement and pension system in the Czech Republic since 1993 up to the present time, with focus on law reform provisions and associated financing methods, applied legislative and institutional framework and encumbrance of public budgets. Many European countries have already performed reformation of their pension systems, the reason mostly being demographic changes and unsustainability of pension financing solely from public budgets. This topic is becoming relevant also in the Czech Republic in view of the II. pillar pension savings introduced in the beginning of the previous year. Nevertheless, this will apparently not be the last step in the context of pension reforms given the unexpectedly low number of participants in the pillar. Overburdening of the public budgets and insufficient provisioning of elder population thus still remain some of the capital problems of the Czech Republic. In the theoretical part we first characterize the theory of public budgets and sketch the significance of the cash flow itself. Next we will define the meaning of retirement and pension systems, their classification according to the type of financing and operation and their respective advantages and disadvantages. We will also determine the main factors influencing the form of these systems. In the practical part we carry out the analysis of the retirement and pension system in the Czech Republic, structured into several time intervals delimited by the effected reform provisions since 1993 until the present. We investigate each of these stages separately, focusing mainly on financing methods and the impact on the public budgets; and further from the point of view of the legislative and institutional frameworks. Finally we will assess the effectiveness of the reform provisions and their impact on the provisioning of elders and the public budgets.

The main purpose of this study was to determine whether there were significant differences in the Arizona State Retirement System when compared with Systems in Alaska, California, Colorado, Nevada, New Mexico, Oregon, and Washington. To provide perspective, it was necessary to review the literature of public employees and teacher retirement systems as presented by authorities in the field. Major categories were selected for purposes of comparison. As the categories were analyzed and conclusions were reached, recommendations for action and for further research were made. The findings indicated that the Arizona State Retirement System had a higher over-all cost and provided fewer and less costly benefits than the majority of the other Retirement Systems studied. The recommendations included the standardization of information, formation of a coalition of members, and a separate study commission of Legislative and public members. Improvement of benefits and/or the decrease of dollar amounts necessary for the continued sound and equitable operation of the Arizona State Retirement System were also recommended.

This thesis deals with research of interest in reverse mortgage in the Czech Republic. There is a large number of households within the population in the Czech Republic that owns their own home and still has difficulty paying the cost of securing basic household needs. The status of these people is getting worse with age. Current pension systems are unable to replace the income that people have reached in their working age. Responding to the needs of this target group is a reverse mortgage, which uses the capital stored in real estate designed to house seniors, thereby ensuring retirement.