Log in

Relevant bibliographies by topics / Defines benefit pension plans / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Defines benefit pension plans.

Dissertations / Theses on the topic 'Defines benefit pension plans'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 45 dissertations / theses for your research on the topic 'Defines benefit pension plans.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

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/.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

12

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

13

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

14

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

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.

Full text

Abstract:

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,

APA, Harvard, Vancouver, ISO, and other styles

16

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

17

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

18

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.

Full text

Abstract:

"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

APA, Harvard, Vancouver, ISO, and other styles

19

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

20

Quelhas, Ana Paula do Canto Lopes Pires Santos. "Longevidade e investimento: reflexão em torno dos fundos de pensões em Portugal." Doctoral thesis, Universidade Portucalense, 2015. http://hdl.handle.net/11328/1372.

Full text

Abstract:

Tese de Doutoramento em Gestão<br>O presente trabalho envolve dois objetivos principais: o de aprofundar o conhecimento do sector dos fundos de pensões em Portugal e o de examinar o conceito de risco de longevidade nas suas várias vertentes, particularmente no modo como o mesmo afeta as decisões de investimento no contexto dos fundos de pensões. Primeiramente, sustentando-nos, essencialmente, numa metodologia descritiva e de revisão da literatura, procurou-se avaliar o modo de interação entre o sistema público e os fundos de pensões nacionais em matéria de provisão de pensões de velhice.

APA, Harvard, Vancouver, ISO, and other styles

21

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.

Full text

Abstract:

<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

APA, Harvard, Vancouver, ISO, and other styles

22

Jarnbo, Cecilia, and Sophie Ljungberg. "Konsekvenser vid slopandet av korridormetoden : Engångseffekten på eget kapital." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-28102.

Full text

Abstract:

Hur företag påverkades av slopandet av korridormetoden varierade från företag till företag. Dock hade alla undersökta företag som tillämpat korridormetoden räkenskapsår 2012, ackumelerade underskott. Den totala genomsnittliga effekten på eget kapial blev en minskning med -4,49 procent. En sjättedel av företagen i undersökningen vidtog någon åtgärd för att förebygga en negativ effekt på eget kapital. Den främsta åtgärd som dessa företag hade vidtagit, var att de successivt hade övergått till avgiftsbestämda pensionsplaner under de senaste åren och stängt de förmånsbestämda pensionsplanerna, vil

APA, Harvard, Vancouver, ISO, and other styles

23

Quiroga, Badani Pamela, and Vargas Tania García. "Nya IAS 19 : Inför borttagandet av korridormetoden 2013." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-15339.

Full text

Abstract:

Bakgrund och problem: IAS 19 genomgår en ny förändring då en av redovisningsmetoderna för aktuariella vinster och förluster avskaffas. Korridormetoden, som fungerar som en utjämningsmekanism är den mest frekvent tillämpade metoden av stora börsnoterade bolag i Sverige. Avskaffningen av metoden väntas få effekter på dessa företags finansiella ställning då företag 2013 kommer tvingas ta fram sina oredovisade aktuariella förluster och redovisa dessa i sin helhet. Syfte: Syftet med uppsatsen är att studera berörda aktörers uppfattning om nya IAS 19 som träder i kraft 2013 samt vilken påverkan den

APA, Harvard, Vancouver, ISO, and other styles

24

Färnlycke, Sarah, and Zandra Lundgren. "Aktuariella vinster och förluster : Valet av redovisningsmetod enligt IAS 19 samt borttagandet av korridormetoden." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16931.

Full text

Abstract:

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation? Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity.

APA, Harvard, Vancouver, ISO, and other styles

25

Anjos, Gustavo Saraiva dos. "Pensions accounting and value relevance." Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9588.

Full text

Abstract:

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>The importance of this research is related with the value of the value relevance literature and its contribution to accounting setters. It is indeed emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of this study is to provide a literature review regarding post-retirement benefits with focus in defined benefit plans, taking into consideration the way to account for that and its relation with

APA, Harvard, Vancouver, ISO, and other styles

26

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

27

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

28

Barras, Rita Andreia Capelinha. "What is the best accounting policy for gains and losses in pensions?" Master's thesis, NSBE - UNL, 2011. http://hdl.handle.net/10362/10052.

Full text

Abstract:

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>The importance of this research is emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of our analysis is to provide a comparison between the three allowed methods to account for the recognition of actuarial gains and losses, taking into consideration their value relevance for the investor, within defined benefit plans accounting. Our results provide evidence that full recognition of actuarial

APA, Harvard, Vancouver, ISO, and other styles

29

Cozort, Larry A. "The effect of accrued pension benefit preservation on worker mobility in muliemployer plans." Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54746.

Full text

Abstract:

The relationship between mobility of vested plan participants and the use of reciprocity agreements in multiemployer plans was investigated. The assumption that pension benefit forfeiture retards worker mobility was considered. The assumption that worker mobility is enhanced by benefit preservation is one of the justifications for tax incentives provided retirement plans. Several variables were considered in addition to the use or nonuse of reciprocity agreements; however, none of the variables were found to be significantly related to the turnover rate for vested plan participants in multiem

APA, Harvard, Vancouver, ISO, and other styles

30

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

31

Rosa, Maria Inês Pereira. "Setting assumptions : different ways to measure the funding position of a UK pension scheme." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15001.

Full text

Abstract:

Mestrado em Actuarial Science<br>Um fundo de pensões é um produto de investimentos, onde cada membro desse fundo paga contribuições para na idade de reforma receber uma pensão. Este á uma definição de fundos de pensões é extremamente simples, ao comparar com fundos de pensões provenientes do Reino Unido, onde eles são bastante complexos e específicos. Este relatório resulta de um estágio realizado no escritório de Lisboa da Willis Towers Watson, na área de Fundos de Pensões, onde a maioria do trabalho desempenhado foi em relação a avaliações atuariais de fundos de pensões do Reino Unido. O

APA, Harvard, Vancouver, ISO, and other styles

32

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

33

Louisy-Louis, Moise. "The determinants of rates used in défined-benefit pension plans : a pan-European study of financial institutions over 2005/2011." Thesis, Nice, 2014. http://www.theses.fr/2014NICE0026/document.

Full text

Abstract:

A la lumière du débat actuel visant la comptabilisation des engagements de retraite, la thèse examine les forces et faiblesses de la comptabilisation telle que stipulée par le normalisateur international, l’International Accounting Standards Board (IASB). Afin d’étayer nos arguments, nous étudions l’influence de certains paramètres, à savoir la rentabilité, les flux, le levier financier, le levier des engagements de retraite, ou la composition du portefeuille d’actifs du régime, parmi d’autres, sur le choix du taux d’actualisation et du taux de rendement attendu des actifs du régime dans le ca

APA, Harvard, Vancouver, ISO, and other styles

34

Antunes, Paulo Alexandre Rosa Pereira. "Modelação estocástica de fundos de pensões." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2436.

Full text

Abstract:

Mestrado em Ciências Actuariais<br>Nesta dissertação é apresentado um modelo de análise da evolução de um plano de pensões de benefício definido, baseado na simulação estocástica da evolução dos salários dos participantes, responsabilidades, retorno dos activos e níveis de financiamento. O comportamento das variáveis subjacentes à evolução do modelo, nomeadamente a inflação, taxas de juro e retorno dos diversos activos é modelizado com base nos modelos financeiros de longo prazo de Wilkie e Hibbert. O risco associado às contribuições a efectuar pelo promotor do plano é medido através da dispe

APA, Harvard, Vancouver, ISO, and other styles

35

Valença, Maria Cibele de Oliveira Ramos. "Migração entre planos de benefícios: alteração da proteção previdenciária privada." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6114.

Full text

Abstract:

Made available in DSpace on 2016-04-26T20:21:36Z (GMT). No. of bitstreams: 1 Maria Cibele de Oliveira Ramos Valenca.pdf: 1218086 bytes, checksum: ec1e423b4770c10b6e25c63d685b2794 (MD5) Previous issue date: 2013-05-06<br>The focus of this study is to analyze the migration process between benefit plans managed by the closed private pension and verify the possibility of maintaining the standard of living of its participants and, consequently, for their welfare after the completion of migration. The private pension scheme is voluntary and based on reserve to ensure the benefit hired, being chara

APA, Harvard, Vancouver, ISO, and other styles

36

Aguiar, Emílio Júnior Ribeiro. "Early retirement reductions covered by a DC pension plan : case study analysis for Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21065.

Full text

Abstract:

Mestrado em Actuarial Science<br>Em Portugal, o envelhecimento da população desafia a sustentabilidade financeira do sistema de Segurança Social. Ao longo dos anos, muitas emendas legislativas foram introduzidas no sistema de Previdência Social com o objetivo de torná-lo auto-sustentável, todavia existe uma dificuldade para entregá-lo sem restringir os benefícios de aposentadoria devido a evolução demográfica. Inevitavelmente, isso leva a impactos negativos nas pensões de aposentadoria por idade. As administrações anteriores combinaram essas reformas com medidas que reforçam o estabelecimento

APA, Harvard, Vancouver, ISO, and other styles

37

Cole, Cassandra Renee. "An empirical analysis of motives for termination of defined benefit pension plans." 2002. http://purl.galileo.usg.edu/uga%5Fetd/cole%5Fcassandra%5Fr%5F200205%5Fphd.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

"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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Chang, Chiyi, and 張琦一. "Rethinking the asset allocation and liability management of defined benefit public pension plans in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/69261014731312403444.

Full text

Abstract:

碩士<br>國立臺灣科技大學<br>財務金融研究所<br>101<br>Recent challenges to the financial status and the benefit design of public pension plan both suggest that the current funding policy and pension scheme may have revision within upcoming years. In addition to the trend of demographic such as aging of the population, the insufficient contribution to the fund, and the high replacement rate of benefit design, the investment performance and the liability management also play a very important role in the viability of public pension system. This study analyzes the factors that resulted in current financial difficul

APA, Harvard, Vancouver, ISO, and other styles

40

Padayachee, Visvanathan. "A content analysis of defined benefit plans in the financial statements of South African listed companies." Thesis, 2014. http://hdl.handle.net/10210/11128.

Full text

Abstract:

M.Com. (International Accounting)<br>Post-employment benefits under IAS 19 include defined benefit plans (DBP’s) and defined contribution plans. The accounting for defined contribution plans is fairly straightforward, since accrual accounting is applied and the employer entity’s legal or constructive obligation is limited to the amount the employer entity agrees to contribute to the defined contribution plan. In contrast, the accounting for DBP’s is complicated and provides a promise/guarantee of future benefits and the investment and actuarial risk of the plan lies with the employer entity. T

APA, Harvard, Vancouver, ISO, and other styles

41

Kuo, Yu-Hsuan, and 郭又瑄. "Indicators for Evaluation of Define Benefit Pension Plan in Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/k7767v.

Full text

Abstract:

碩士<br>國立政治大學<br>統計學系<br>107<br>There is a variety of pension plans in Taiwan, and each has it’s own history and structure. It’s difficult for us to evaluate and compare each of them without a same benchmark. Furthermore, actuarial report tends to put emphasis on the sustainability of a pension plan, which makes the actuarial report focus on single orientation. In 2004, Miki Arimori suggested five criteria for evaluation of pension plans. Based on the five criteria, we do a little modification and establish the indicators for evaluation of domestic defined benefit pension plan in Taiwan. The ab

APA, Harvard, Vancouver, ISO, and other styles

42

Van, Schalkwyk Cornelis Hendrik. "Member choice in a defined contribution pension plan : decision-making factors." Thesis, 2013. http://hdl.handle.net/10210/8332.

Full text

Abstract:

Ph.D. (Finance)<br>The majority of private pension plans offered by employers are defined contribution plans where the risk is borne by the member. In a member-directed pension plan, the individual members need to make decisions regarding the investment of their contributions. The board of trustees usually provide them with a number of options to choose from. This research answers the question: which factors influence the investment decisions of members of member-directed defined contribution pension plans? The study makes a unique contribution to the field of retirement finance by determining

APA, Harvard, Vancouver, ISO, and other styles

43

LUNG, WU PENG, and 吳朋龍. "The Relationships among Individual Retirement Pension Plan, Job Satisfaction, and Organizational Commitment---A Comparison between Defined Benefit Plan and Defined Contribution Plan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/58655245392473682090.

Full text

Abstract:

碩士<br>明道管理學院<br>管理研究所<br>94<br>The current Retirement Pension System was registered in Labor fundamental Law operated from 1984 until now . The Labor Retirement Pension System is out of function and most employee can’t receive their retirement pension just because the Defined Contribution (DC) are unable to work effectively, most of the enterprises are attained less than 15 years so that can’t offer the retirement pension for their employee. Therefore, the executive of labor administration plans to restructure a new labor retirement pension system which is individual portable retirement pensio

APA, Harvard, Vancouver, ISO, and other styles

44

Lee, Ling-Chu, and 李翎竹. "The Selection of Rate of Return Guarantee and the Choice between Defined Contribution and Defined Benefit for Labor Pension Plan in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/19057956821643377301.

Full text

Abstract:

博士<br>國立政治大學<br>財務管理研究所<br>95<br>The Labor Retirement Pension Act enacted in 2005 introduced defined contribution (DC) pension plan for substituting the traditional defined benefit (DB) pension plan. In the defined contribution pension plan, the investment risk is transferred to the participants. However, the design of rate of return guarantee makes the investment risk less severe for participants. In the first essay, we find that the asset allocation and foreign investment have large impact on the guarantee cost: the high risky investment may result in large potential liability of the gover

APA, Harvard, Vancouver, ISO, and other styles

45

Andrews, Douglas. "A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms." Thesis, 2008. http://hdl.handle.net/10012/4102.

Full text

Abstract:

This thesis examines stabilizing mechanisms in social security retirement systems (“SSRS”), especially those purporting to be automatic balancing mechanisms (“ABM”). It develops a consistent approach to identifying whether an ABM is robust, partial or transitory and establishes a terminology to classify balancing mechanisms. Both financial and equitable balances are considered in assessing whether an ABM achieves balance. Families of definitions of equity are presented and a benchmark by which to measure equitable balance is defined and applied. The balancing mechanisms of Canada, Germany,

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!