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Dissertations / Theses on the topic 'Defined benefit pension'

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Published: 4 June 2021

Last updated: 8 February 2022

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1

Lang, Joel B. "The defined benefit pension plan System : financial problems and policy responses /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FLang.pdf.

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2

Colombo, Luigi. "Funding strategies for defined benefit pension schemes." Thesis, City University London, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.418979.

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3

Skwierczynski, Maciej Julian. "UK's pension protection fund : importance and features of PPF valuations." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14461.

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Mestrado em Actuarial Science<br>O Objetivo do presente trabalho, é descrever a experiência do estágio profissional com destaque no que apreendi sobre o Pension Protection Fund (PPF) e sobre a avaliação atuarial das responsabilidades ao abrigo da Section 179 (S179). De forma a descrever as principais características dos PPF, eu irei fazer uma comparação entre os diferentes sistemas de proteção de pensões existentes no mundo, com principal destaque na comparação com o Pension Benefit Guarantee Company implementado nos Estados Unidos da América. Uma vez que os dois sistemas operam em diferentes

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4

Liu, Weixi. "The valuation effects of UK defined benefit pension schemes." Thesis, University of Exeter, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.489237.

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5

Mamaril, Cezar Brian C. "Funding Defined Benefit State Pension Plans: An Empirical Evaluation." UKnowledge, 2013. http://uknowledge.uky.edu/msppa_etds/3.

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Defined Benefit (DB) state pension trust funds are an integral component of state finances and play a major role in the country’s labor and capital markets. The last decade though has seen a substantial growth in unfunded pension obligations and a seeming inability by states to make the contributions needed to cover funding shortfalls. When coupled with even larger unfunded retirement health benefits, the looming threat of insolvent state retirement systems pose both current and long-term fiscal challenges to state governments already struggling with the ongoing economic downturn and billions

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6

Sutcliffe, Charles Martin Sydenham. "Financial aspects of UK occupational defined benefit pension schemes." Thesis, University of Reading, 2018. http://centaur.reading.ac.uk/77838/.

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This thesis consists of a number of publications which deal with various aspects of the financial aspects of UK occupational defined benefit pension schemes. It is divided into six main sections covering (1) the history of pensions and medieval corrodies, (2) the asset allocation decision and asset-liability models, (3) valuing schemes and setting the contribution rate-actuaries versus economists, (4) different scheme designs and the redistribution of penSion wealth, (5) interactions between the sponsor and the scheme and how they affect scheme asset allocation and scheme mergers, and (6) the

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7

Marten, Elena Renee. "Interest rate risk in UK defined benefit pension schemes." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19721.

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Mestrado em Actuarial Science<br>Desde a crise financeira de 2008, fundos de pensões começaram a reconhecer, mais do que nunca, a necessidade de se protegerem contra o risco da taxa de juro. Este risco é o mais significativo e volátil para os fundos de pensões pois uma mudança nas condições do mercado pode ter um grande impacto tanto nos ativos como nos passivos do fundo, afetando o seu nível de financiamento. Estratégias de remoção do risco são críticas à luz dos planos de benefícios definidos (BD) estarem cada vez mais insustentáveis. Fundos de pensões estão a considerar várias estratégias d

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8

Ngwira, Bernard Chiwiya. "Risk management and decision making in defined benefit pension schemes." Thesis, City University London, 2004. http://openaccess.city.ac.uk/8443/.

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stochastic approach to decision-making in defined benefit pension schemes is presented. Existing decision-making tools in the form of actuarial valuations and asset and liability modelling are discussed. These tools are shown to be inadequate to fully address the objectives of the various stakeholders. Pension fund control using a quadratic criteria with linear factors is studied in the case where the fund is invested in a risk-free asset and a risky asset. Optimal asset allocation strategies are shown to be counter-intuitive. The optimal strategy is shown to involve increasing the allocation

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9

Adeboye, Oluwafeyikemi Adebunmi. "Analysing hybrid pension plans : an illustration." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/8055.

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Mestrado em Ciências Actuariais<br>Nesta dissertação apresentamos uma ilustração dos alguns planos de pensões híbridos, em cinco países, que em nossa opinião podem ser tomados como referência no que respeita à evolução desse tipo de fundos. O objetivo foi tirar ilações sobre as razões do aumento do recurso aos planos de pensões híbridos, em alternativa aos planos de benefício definido ou de contribuição definida. Se bem que os planos híbridos não sejam comuns, nos últimos tempos, devido ao esforço para atenuar os riscos nos planos tradicionais, têm por vezes vindo a ser considerados uma opçã

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10

Puskar, Semira. "Defined benefit versus defined contribution pension plans : how they compare for different working histories." Thesis, Université Laval, 2008. http://www.theses.ulaval.ca/2008/25274/25274.pdf.

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11

Roncha, Ana Teresa Gouveia. "Asset allocation in occupational defined contribution and defined benefit pension plans : an empirical analysis." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16461.

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Mestrado em Finanças<br>Existem vários estudos relacionados com a carteira de investimento dos fundos de pensões, definidos como os patrimónios constituídos com as contribuições para os planos com o objetivo de financiar os benefícios de pensões, e quais as suas implicações no retorno futuro. A alocação de ativos é contingente às características dos fundos e também ao ambiente económico de cada país onde os planos se estabelecem, tal como as regulamentações, as políticas de impostos, legislação e também características demográficas, como por exemplo a esperança média de vida. Os estudos empí

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12

Mashruwala, Shamin D. "The impact of accounting smoothing on asset allocation in corporate pension plans : evidence from the U.K. /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8835.

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13

Yang, Wei. "Risk assessment of defined benefit pension schemes: an economic capital approach." Thesis, University of Kent, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.594096.

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14

Dimitrova, Milka. "Essays on corporate defined benefit pension plans and Chapter 11 bankruptcy." Thesis, University of British Columbia, 2015. http://hdl.handle.net/2429/54712.

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In this thesis, I present two essays on corporate defined benefit pension claimants and Chapter 11 bankruptcy. First, defined benefit claimants are related to a lower likelihood that the firm files for Chapter 11 bankruptcy. Second, defined benefit claimants influence the bankruptcy reorganization process beyond the role played by the firm's traditional creditors. In the first essay, I examine the role of defined benefit claimants in times leading up to bankruptcy. Defined benefit claimants are less diversified and face higher costs of Chapter 11 bankruptcy than traditional lenders. I show

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15

Bradley, Linda Jacobsen. "The Impact of the 1986 and 1987 Qualified Plan Regulation on Firms' Decision to Switch from Defined Benefit to Defined Contribution for Plans Larger than 100 Participants." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc277648/.

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The purpose of this research was to examine the United States population of plans with over 100 participants to determine the extent of the reaction away from defined benefit plans resulting from the 1986 and 1987 legislation.

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16

Farinha, Ana Jeanete Silva. "Components of UK defined benefit occupational pension schemes with a gender analysis." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17787.

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Mestrado em Finanças<br>Quando iniciamos uma carreira profissional, a intenção é garantir autossustentabilidade. À medida que a vida vai passando terminamos esse ciclo de carreira profissional e iniciamos um período de reforma. É importante garantir um rendimento auto sustentável nesta fase de vida e optar por subscrever um regime de pensões de Benefício Definido é uma forma viável de o fazer. O objetivo deste trabalho é entender quais poderão ser principais componentes que impactam o comportamento dos Planos Ocupacionais de Benefício Definido em número e valor. Isso significa que aumentando

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17

Serlenga, Lorenzo. "Effects of transfers on liabilities of pension schemes." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20994.

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Mestrado em Actuarial Science<br>Nos últimos anos, as regras de adesão aos planos de pensões no Reino Unido tornaram-se mais flexíveis e a maioria dos membros passou a ter a possibilidade de mudar de um plano para outro, de acordo com as suas necessidades pessoais e financeiras. Isto significa que um dado membro, se assim o desejar, pode transferir o valor acumulado das contribuições feitas em seu favor para um outro fundo. A opção de transferir é justificada sobretudo pelo facto de os planos CD serem mais flexíveis na forma como os benefícios são recebidos e, às vezes, permitirem um maior co

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18

Cheng, Chunli [Verfasser]. "Essays on Defined Benefit Pension Insurance and Participating Life Insurance / Chunli Cheng." Bonn : Universitäts- und Landesbibliothek Bonn, 2015. http://d-nb.info/1084760037/34.

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19

Zhang, Ting. "Three essays on corporate pension underfunding , securities valuation and market efficiency /." View online ; access limited to URI, 2009. http://0-digitalcommons.uri.edu.helin.uri.edu/dissertations/AAI3368009.

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20

Segodi, Vusi Oscar. "A law regulating taxation of pension benefits in South Africa." Thesis, University of Limpopo, 2015. http://hdl.handle.net/10386/1435.

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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2015<br>This mini-dissertation discusses the legal reform of the taxation of pension benefits under the South African law. This study also discusses how South African pension benefits are taxed in instances wherein the member exits the fund either as a result of resignation, death, dismissal, retrenchment, disability and retirement. It further discusses the comparative study between South Africa, Canada, Australia and United Kingdom

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21

Guchshina, Yekaterina. "Pension system in the United Kingdom and the shift from DB to DC scheme." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/18466.

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Mestrado em Actuarial Science<br>This paper examines the key issues relating to the UK pension system. It reviews the current system of pension provision, describes the recent reforms, and checks the legal regulatory and actuarial framework for occupational pension schemes. Also, it outlines the different types of risks and returns from membership of defined benefit and defined contribution pension schemes and advantages and disadvantages of transferring out from the defined benefits scheme to defined contribution one. The main point was to examine if the financial regulatory guidance that "an

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22

Cong, Yongqing. "Sustainable Public Pension System for Florida Local Governments: Financial Solvency, Paradigm Switch, and Interperiod Equity." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1455.

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The issue of increasing unfunded pension liabilities of state and local governments has drawn increasing attentions in the last few years, especially after the 2008 stock market downturn. To maintain sustainability many state and local governments have put public pension reform at the top of their priority list. Previous research and practices provide two strategies to reform the current pension systems: Incremental changes to amend the existing defined benefit plans (DB plans), and the pension model switch from the DB model to defined contribution plans (DC plans). This study aims to uncover

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23

Caerlewy-Smith, Emiko. "Investment decision making : attitudes and actions of UK defined benefit pension fund trustees." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443601.

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24

Sweeting, Paul. "Schemes and sponsors: Issues in defined benefit pension provision in the United Kingdom." Thesis, University of Bristol, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492564.

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This dissertation considers issues arising from the interaction between the defined benefit pension schemes and their sponsoring employers. If the pension scheme is in deficit - so has liabilities in excess of the assets held - then the shortfall must be made up by the sponsor; if there is a surplus of assets over liabilities, then the sponsor can use this to reduce the level of contributions payable.

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25

Franzen, Dorothee. "The impact of regulation on the asset investment of defined benefit pension funds." Thesis, University of Oxford, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.605159.

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Pension funds are important institutions providing retirement income in our ageing societies and influential investors on international capital markets. Investment is a core function at pension funds; the investment return is an important tool in providing adequate pension benefits at sustainable costs. Risk taking is a necessary ingredient in pension provision, which is shaped through the intersecting forces of theory, market and regulation. This century's financial crises deeply unsettled the pension fund universe. When the benign environment of the 19905 ended, DB pension funds found themse

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26

Fox, Alison M. "An exploration of the governance and accountability of UK defined benefit pension schemes." Thesis, University of Dundee, 2010. https://discovery.dundee.ac.uk/en/studentTheses/85699d70-c916-4c85-910e-bb0ab103e120.

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In recent years, the financial status of pension schemes has attracted a great deal of attention from the national press and policy makers. Despite the resulting increase in regulation, many authors maintain that the governance of UK pension schemes remains opaque. This thesis analyses the accountability relationships that are evident in the governance mechanisms of UK pension schemes and investigates how accountability is discharged therein. It finds that trustees are central to the governance of UK pension schemes and that the following stakeholders are accountable to the trustees: (i) sub-c

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27

Mahmood, Ra'ees. "Estimating the risks in defined benefit pension funds under the constraints of PF117." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27342.

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With the issuing of Pension Funds circular PF117 in 2004 in South Africa, regulation required valuation assumptions for defined benefit pension funds to be on a best-estimate basis. Allowance for prudence was to be made through explicit contingency reserves, in order to increase reporting transparency. These reserves for prudence, however, were not permitted to put the fund into deficit (the no-deficit clause). Analysis is conducted to understand the risk that PF117 poses to pension fund sponsors and members under two key measures: contribution rate risk and solvency risk. A stochastic model o

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28

Lu, Bei Economics Australian School of Business UNSW. "Economic impacts of China's pension reform: provincial and national contexts." Publisher:University of New South Wales. Economics, 2009. http://handle.unsw.edu.au/1959.4/43590.

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This thesis provides a range of analyses to examine the current Chinese pension reform in both provincial and national contexts, with special emphasis on coverage increase and its long term financial implications. Quantitative assessment includes econometric analysis of survey data initiated and organized by the author and her colleagues. Special models are designed to reflect the transitional characteristics of the current Chinese pension system. The results confirm that the coverage increase delays the system-aging process, through labor migration and urbanization, by about 20 years. But a f

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29

Mitrou, Evisa. "Defined benefit plan retentions and pension buy-ins/buy-outs : evidence from the UK." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/32820.

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This thesis consists of three self-contained papers on defined benefit (DB) pension provision in the United Kingdom (UK). In particular, in the first paper, I examine the effect that labour market incentives, managerial incentives and the adoption of FRS17 by UK firms, have on DB plan retention decisions. In this paper, I also examine the role of insider trustees, defined as trustees that are also company executives, on the firm’s decision to keep DB plans open. I find that firms for which human capital is especially important are more likely to retain their defined benefit plans. In addition,

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30

Zhao, de Gosson de Varennes Yuwei. "Benefit Design, Retirement Decisions and Welfare Within and Across Generations in Defined Contribution Pension Schemes." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-274253.

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Essay 1 (with Juha Alho and Edward Palmer): All around the world, public pension schemes are moving in the direction of non-financial (NDC) and financial defined contribution (DC) schemes. Both rely on accurate projections of life expectancy in the creation of annuities. Accurate projections are critical for system stability, individual utility and inter-generational welfare. This paper suggests a path-breaking innovation that changes the perspective from the Lee-carter (LC) family of trend models which assume a constant rate of change in mortality over time. Our approach is to project the c

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Julie, Elmerie. "A mathematical model for managing equity-linked pensions." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_1071_1181655014.

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<p>Pension fund companies manage and invest large amounts of money on behalf of their members. In return for their contributions, members expect a benefit at termination of their contract. Due to the volatile nature of returns that pension funds attain, pension companies started attaching a minimum guaranteed amount to member&rsquo<br>s benefits. In this mini-thesis we look at the pioneering work of Brennan and Schwartz [10] for pricing these minimum guarantees. The model they developed prices these minimum guarantees using option pricing theory. We also look at the model proposed by Deelstra

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32

Stoycheva, Rayna L. "Sustainable governance and management of defined benefit plans in the pubic sector: lessons from the turbulent decade of 2000-2009." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/41227.

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This study examined the determinants of public pension fund performance through the lens of agency theory. The study sought to answer the following questions: (1) How much of the fluctuation in the performance of pension plans is due to political interference - either directly from decisions made by legislatures or through the governance structure of the pension boards, after controlling for asset allocation, plan size, and other external factors? (2) Do pension board expertise, education and training, and information disclosure requirements improve the performance of pension plans? (3) Do pe

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33

Stoycheva, Rayna L. "Sustainable Governance and Management of Defined Benefit Plans in the Public Sector: Lessons From the Turbulent Decade of 2000-2009." Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/pmap_diss/44.

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This study examined the determinants of public pension fund performance through the lens of agency theory. The study sought to answer the following questions: (1) How much of the fluctuation in the performance of pension plans is due to political interference - either directly from decisions made by legislatures or through the governance structure of the pension boards, after controlling for asset allocation, plan size, and other external factors? (2) Do pension board expertise, education and training, and information disclosure requirements improve the performance of pension plans? (3) Do pen

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34

Hagen, Johannes. "A History of the Swedish Pension System." Uppsala universitet, UCFS, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-199825.

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This report provides an extensive overview of the history of the Swedish pension system. Starting with the implementation of the world's first universal public pension system in 1913, the report discusses the political as well as the economic background to each major public pension reform up until today. It presents the rules and the institutional details of these reforms and discuss their implications for retirement behavior, the general state of the economy and the political environment. Parallel to the development of the public pension system, a comprehensive and quite complex occupational

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35

Kiosse, Paraskevi. "Accounting for Defined Benefit Pension Plans in the US : Evidence on value relevance and earnings management." Thesis, Lancaster University, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.514457.

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36

Boleto, Ana Isabel Bezelga. "The suitability of the swedish pension system to the portuguese case." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13176.

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Mestrado em Finanças<br>Desde o início do século XXI que a sustentabilidade futura da segurança social portuguesa tem sido muito discutida, sendo que alguns autores argumentam que esta é sustentável, enquanto outros a consideram insustentável. Os principais fatores apontados para a insustentabilidade do sistema são as decrescentes taxas de fertilidade e de natalidade, bem como o alcance da idade de reforma pela geração "baby-boom". Neste sentido, os defensores da insustentabilidade do sistema argumentam que deveria realizar-se uma mudança de paradigma, nomeadamente a adoção de um sistema de co

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Santos, Miguel Duque. "UK pension funds : liability sensitivity analysis." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19509.

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Mestrado em Mathematical Finance<br>No Reino Unido, muitos empregadores oferecem aos seus empregados algum tipo de regime de pensões profissionais. Um destes tipos é o regime de pensões de benefício definido, isto é, quando um empregador promete pagar uma certa quantidade (definida) de benefícios de pensão ao empregado baseado no salário final e nos anos de serviço. Deste modo, neste tipo de regime de pensão profissional, o empregador suporta todo o risco, porque tem de garantir o pagamento dos benefícios de reforma aos membros quando eles vencem. Os atuários conseguem estimar os pagamentos fu

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Domingos, José Amílcar Neves. "Pension plan funding and market value of the firm : a study on portuguese companies." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14704.

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Mestrado em Finanças<br>O objetivo da presente Tese Final de Mestrado é testar a existência de um efeito direto entre o nível de financiamento do fundo de pensões de uma empresa e o seu valor de mercado. Constituindo uma parte vital do mercado de capitais, o estudo de ativos e passivos associados a planos de pensões é de particular interesse para investidores, shareholders e market makers. Dois métodos distintos, um modelo cross-sectional e um estudo de evento "variable-effect" são utilizados para testar a hipótese de que um aumento do défice do plano de pensões seja incorporado pelo mercado

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Soares, Mariana Flor Eiras. "UK pension funds : fund portfolio performance analysis." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20707.

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Mestrado em Mathematical Finance<br>No UK, indivíduos recebem uma pensão após a reforma, ou se falecer sua/seu esposa/o. Esta pode ser oferecida pelo estado, mas um dos casos mais comuns é; as pessoas recebem-na do seu fundo de pensão ocupacional (derivado do seu caminho de trabalho). Este tipo de pensão é fornecido pelo empregador e acumula benefícios que irão gerar o salário do empregado após a reforma. Para financiar as pensões, os empregadores devem criar um portfólio de investimento, que inclui diversos fundos e classes de ativos (alguns que pretendem gerar maiores retornos, assumindo mai

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40

Durtschi, Cindy 1953. "The influence of changes in accounting and tax regimes on the emphasis placed by firms on defined benefit pension plans." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288854.

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During the last ten years, the number of workers covered by defined benefit retirement plans has fallen precipitously. At the same time the number of workers covered by defined contribution plans has climbed to record levels. This study examines whether the changes in accounting and tax regimes contributed to the decreasing emphasis by firms on defined benefit pension plans. I control for economic variables identified in prior studies as determinants of pension choice. I also control for variables identified in the popular press as being responsible for the change in emphasis. This study exten

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Boon, Ling-Ni. "Stakeholders in Pension Finance." Thesis, Paris Sciences et Lettres (ComUE), 2017. http://www.theses.fr/2017PSLED030.

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La présente thèse s'intéresse à trois acteurs du financement des régimes de retraite : le législateur, l'assureur et l’individu. Dans un environnement en proie à un comportement déviant du marché financier et à des évolutions démographiques défavorables, le rôle de ces parties prenantes doit impérativement faire l’objet d’une réévaluation pour relever le défi de la pérennité du financement des retraites. L’étude de la règlementation et de la conception des régimes a été réalisée en intégrant des caractéristiques types du futur paysage des retraites, telles que le poids de plus en plus importan

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Carvalho, Tiago Lima de. "Asset-liability management in pension funds." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21054.

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Mestrado em Mathematical Finance<br>Os fundos de pensão têm uma participação representativa nos mercados financeiros, seja considerando o capital investido ou o perfil de escolha de ativos. Nos planos de pensão de benefício definido, o foco é assegurar cobrir os passivos com os ativos existentes. A gestão de ativos e passivos (em inglês ALM) é o conjunto de métodos e ferramentas projetadas com a finalidade de orientar como os fundos devem investir seus ativos a fim de que, em determinada data, seja possível pagar seus passivos. Este conceito é amplamente utilizado em empresas seguradoras e fu

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Iglesias, Carlos A. Kim Asa D. "Knowledge of the military retirement system among Naval Postgraduate School officers and analysis of associated retirement information sources." Monterey, Calif. : Naval Postgraduate School, 2009. http://edocs.nps.edu/npspubs/scholarly/MBAPR/2009/Jun/09Jun%5FIglesias%5FMBA.pdf.

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"Submitted in partial fulfillment of the requirements for the degree of Master of Business Administration from the Naval Postgraduate School, June 2009."<br>Advisor(s): Henderson, David R. ; Eitelberg, Mark J. "June 2009." "MBA professional report"--Cover. Description based on title screen as viewed on July 14, 2009. Author(s) subject terms: Military Retirement, Retirement Information Sources, Retirement Information Systems, General Military Training, Military Compensation, Defined Benefit Plan, Defined Contribution Plan, Military Pension, Military Retirement Fund, and Military Retirement C

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Gasparini, Marise Theodoro da Silva. "Tendências nos desenhos de planos de benefícios nos fundos de pensão do ES." reponame:Repositório Institucional do FGV, 2001. http://hdl.handle.net/10438/3776.

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Made available in DSpace on 2009-11-18T19:00:59Z (GMT). No. of bitstreams: 0 Previous issue date: 2001<br>o trabalho discute os fatores que condicionaram a migração de planos de beneficios entre os Fundos de Pensão localizados no Estado do Espírito Santo. O mais antigo modelo de plano de beneficios implantado no Brasil, o plano de beneficio definido, tem características bastante vantajosas aos participantes, pois as empresas patrocinadoras assumem os riscos de desequilíbrio do plano, e os beneficios futuros são assegurados aos participantes. O segundo modelo, mais recente no país, tem como

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Atto, Demirdag Maria, and Öglü Filiz Södergren. "Aktuariella antaganden : En studie om svenska koncerners val." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26712.

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Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status. Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made

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Bergliden, Cecilia, and Vendela Lindvall. "Avsättningar till pensioner : En studie om IAS 19 och konsekvenserna av dess implementering." Thesis, Södertörn University College, School of Business Studies, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-490.

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<p>Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies’ pension liabilities and equity.</p><p>Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.</p><p>Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calcula

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Sartori, Robinson Luis. "Relevância da taxa de desconto atuarial na avaliação dos benefícios pós-emprego com características de benefício definido de previdência privada fechada e seus reflexos na patrocinadora." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/132907.

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A previdência complementar é um importante instrumento para a complementação de renda na aposentadoria e configura-se como benefício atrativo às carreiras que as provêm. Pela própria natureza, geralmente produz efeitos a longo prazo e demanda avaliação atuarial para a determinação da saúde financeira dos planos, utilizando-se, para tal, de premissas aderentes às características econômicas e biográficas da população alvo. A presente dissertação procura, a partir da premissa taxa de desconto, apresentar as variações da obrigação atuarial frente ao nível da taxa de juros, principalmente quando ap

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Coutinho, Maria da Graça de Tavares e. Távora Pereira. "Analysing data from pension schemes : data quality and relevance for actuarial valuations." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19018.

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Mestrado em Actuarial Science<br>Os dados são o objeto de uma análise atuarial. O primeiro passo de uma avaliação é a revisão dos dados, juntamente com a definição dos pressupostos necessários e tendo conhecimento da teoria atuarial - estas componentes juntas permitirão ao atuário realizar os cálculos necessários e interpretar os resultados obtidos. Tendo isto em consideração, a qualidade dos dados sobressaiu como um elemento fundamental, tendo sido o tema escolhido para este trabalho. Depois de um estágio no escritório de Lisboa da Willis Towers Watson, percebi que os dados são um campo bas

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Park, Youngkyun. "Essays on retirement plans and fund commonalities within mutual fund families." Diss., Temple University Libraries, 2008. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/19082.

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Business Administration<br>Ph.D.<br>This dissertation studies underfunding in defined benefit (DB) pension plans and firms' contribution behavior, 401(k) plan participant investments in lifecycle funds under plan sponsors' initiative, and fund commonalities within mutual fund families. Responding to the recent decline in DB pension funding, firms have increased pension contributions to their underfunded plans. In the first essay I empirically examine firms' contribution behavior to underfunded DB plans and funding choice for pension contributions. I find that firms reveal different sen

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Pinto, João Pedro Neto Ramos. "Plano de pensões de empresas e o valor da acção : o caso português." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10750.

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Mestrado em Economia Monetária e Financeira<br>O objectivo deste trabalho é averiguar empiricamente a existência de uma relação entre o nível de financiamento das responsabilidades com os planos de pensões de benefício definido e o valor de mercado da empresa. Esta relação tem importantes implicações na poupança agregada e no governo das sociedades. Foram seleccionadas para análise as empresas do PSI Geral que providenciavam este tipo de plano, abrangendo um período de 6 anos, de 2005 até 2010. O resultado das estimações revela uma relação estatisticamente significativa apenas para o ano de 20

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