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Journal articles on the topic 'Pension Act'

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Published: 4 June 2021

Last updated: 2 February 2022

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1

GINN, JAY, and SARA ARBER. "Personal Pension Take-up in the 1990s in Relation to Position in the Labour Market." Journal of Social Policy 29, no. 2 (2000): 205–28. http://dx.doi.org/10.1017/s0047279400005924.

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Pension reform in Western societies has sought to shift the balance of provision towards the private sector. In Britain, the 1986 Social Security Act marked a watershed in privatisation by promoting personal pensions while cutting the value of the State Earnings Related Pension Scheme. The article assesses the effects of the Act, especially the different implications according to gender and position in the labour market. Data from the 1993/4 and 1994/5 General Household Surveys is used to examine the changing pension arrangements of employees. We distinguish between personal pension membership

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2

Booth, Philip, and George Matysiak. "Commercial property investment and the Pensions Act 1995." Journal of Property Finance 7, no. 3 (1996): 23–37. http://dx.doi.org/10.1108/09588689610127136.

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Looks at the role of property in pensions funds pre and post minimum funding requirement (MFR). Suggests that while property has a role as a matching asset in pension funds, this role has declined in recent years. This is partly because of poor performance but also because other asset categories can perform the role that property has played. The introduction of the MFR may make property still less attractive to pension funds because of the equity/gilt valuation benchmark. However, we expect any effect in the short term to be limited.

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3

Aitken, I. M., and P. A. Hurcombe. "Pension Schemes and the Family – A Time for Change?" Transactions of the Faculty of Actuaries 44 (1992): 113–79. http://dx.doi.org/10.1017/s0071368600010272.

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1.1 The principal motivation for this paper is our involvement in the valuation of pension benefits under the Family Law (Scotland) Act 1985 and the review being undertaken by the Pensions Management Institute Working Group on pensions and divorce. As a consequence of the introduction of the Family Law (Scotland) Act 1985, there is an explicit provision that pension benefits should be included as part of the matrimonial property in a divorce settlement. It will be clear from this paper that we have considerable doubts as to whether the present law is satisfactory; nevertheless it is difficult

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4

Salisbury, Laura. "Women's Income and Marriage Markets in the United States: Evidence from the Civil War Pension." Journal of Economic History 77, no. 1 (2017): 1–38. http://dx.doi.org/10.1017/s0022050717000067.

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Under the Civil War pension act of 1862, Union Army widows were entitled to pensions; however, they lost these pensions if they remarried. Using a database compiled from widows' pension files, I estimate the effect this had on widows' remarriage decisions. I find that receiving a pension lowered the hazard rate of remarriage by 25 percent, which implies an increase in the median time to remarriage of 3.5 years. Among older women, the effect is greater. These results suggest that many Union Army widows faced highly unfavorable marriage prospects.

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5

BÖRSCH-SUPAN, AXEL, ANETTE REIL-HELD, and DANIEL SCHUNK. "Saving incentives, old-age provision and displacement effects: evidence from the recent German pension reform." Journal of Pension Economics and Finance 7, no. 3 (2008): 295–319. http://dx.doi.org/10.1017/s1474747208003636.

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AbstractIn response to population aging, pay-as-you-go pensions are being reduced in almost all developed countries. In many countries, governments aim to fill the resulting gap with subsidized private pensions. This paper exploits the recent German pension reform to shed new light on the uptake of voluntary, but heavily subsidized private pension schemes. Specifically, we investigate how the uptake of the recently introduced ‘Riester pensions’ depends on state-provided saving incentives, and how well the targeting at families and low-income households works in practice.We show that, after a s

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6

Daykin, C. D., and A. G. Young. "The Effect of Demographic Factors and Indexation on the Long term Financing of the State Earnings-Related Pension Scheme." Journal of the Staple Inn Actuarial Society 30 (December 1987): 181–98. http://dx.doi.org/10.1017/s0020269x00010136.

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In September 1974 Barbara Castle published her proposals for a new earnings-related State pension scheme in her White Paper “Better Pensions”. This followed a succession of attempts by previous Secretaries of State for Social Services to change State pension arrangements radically. Unlike the ill-fated Crossman and Joseph schemes, however, the Castle scheme succeeded both in reaching the statute book and in coming into operation. A Bill was introduced in February 1975 and on 7 August 1975 the Social Security Pensions Act 1975 received the Royal Assent. The State earnings-related pension scheme

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7

Southall, S. M., and J. D. Punter. "A Pension Scheme Wind-up: Legitimate Act or Smash-and-Grab?." Journal of the Staple Inn Actuarial Society 30 (December 1987): 1–66. http://dx.doi.org/10.1017/s0020269x00010070.

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The last paper on the winding-up of pension schemes was presented to the Institute by Gilley in March 1972. Since that time it has justifiably been the standard work on the subject and it has only recently been withdrawn from the Institute's examination syllabus. This paper is an attempt to up-date Gilley's work and to describe a complex and practical field of actuarial operation. Since 1972 there has been a substantial amount of pensions legislation which has inevitably changed the detailed procedures involved in a pension scheme dissolution. Nevertheless, many of the general considerations a

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8

Strobel, Caroline D. "Pension protection act of 2006." Journal of Corporate Accounting & Finance 18, no. 3 (2007): 91–93. http://dx.doi.org/10.1002/jcaf.20297.

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9

Lynch, Julia, and Mikko Myrskylä. "Always the Third Rail?" Comparative Political Studies 42, no. 8 (2009): 1068–97. http://dx.doi.org/10.1177/0010414009331722.

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Social transfer programs are thought to generate beneficiary groups who will act politically to defend “their” programs from retrenchment. But little empirical research has been conducted to either verify or disconfirm the micro foundations of this hypothesis, which lies at the heart of the “new social risks” thesis as well as many economic analyses of welfare state politics. This article tests empirically whether benefiting from public pensions leads individuals to greater support of the pension system status quo, net of other factors. It uses cross—data set imputation to combine cross-nation

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10

Ezrokh, Yuriy. "Institution of Banking Pension Provisions: Preconditions, Nature, Competition with Traditional Institutions." Moscow University Economics Bulletin 2015, no. 2 (2015): 27–55. http://dx.doi.org/10.38050/01300105201523.

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The article analyzes the pension reform implemented in Russia in 2013–2014, provides the modeling of possible pensions, determines the efficiency boundaries for the use of insurance and savings-insurance schemes offered by the Pension Fund of Russia. The author examines the activities and effectiveness in managing pension savings and reserves from non-state pension funds, especially the system of voluntary savings insurance. The study identifies the challenges faced by these financial institutions, which constrain the development of the Russian pension system. Drawing on logical and econometri

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11

Szylak, Małgorzata. "Five years of police tasks as a condition for receiving a uniform pension by former and current custom officers." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 35 (June 10, 2021): 219–34. http://dx.doi.org/10.19195/1733-5779.35.14.

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For many years, the Custom Service was the uniformed service that was not entitled to a pension under a separate act on retirement pensions for officers under which the other services were subjected to. On 1 January 2018 it was included in this act, however on condition that an officer has worked for five years performing police tasks. These tasks turned out to be a matter of dispute. The aim of the article is to present the complex issue of five years of police tasks and their interpretation in the context of receiving a uniformed pension by former and current Customs (customs and tax) office

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12

Cubas Pardo, M. "The Spanish public pension system as opposed to the alternative of private pension plans." Finance, Markets and Valuation 6, no. 2 (2020): 13–26. http://dx.doi.org/10.46503/ppqf4480.

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Many countries are currently facing the problem of sustainability of public pension systems due to demographic developments and changes in the labor market. In this context, private pension plans are often presented as an alternative. This paper aims to describe the functioning of the current public pension system in Spain and the impact that abandoning the current public system and adopting a pension system based on private contributions would have on workers and pensioners. To this end, a hypothetical case study is presented, for an average worker, comparing the contributions made in each of

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13

Olurankinse. "Pension Reform Act 2004: An Overview." Journal of Social Sciences 6, no. 2 (2010): 179–85. http://dx.doi.org/10.3844/jssp.2010.179.185.

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14

Strobel, Caroline D. "The pension protection act of 2006." Journal of Corporate Accounting & Finance 18, no. 5 (2007): 89–91. http://dx.doi.org/10.1002/jcaf.20329.

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15

Marwa, Muhhamad Habibi Miftakhul. "Analisis Status Badan Hukum Dana Pensiun." JURNAL YUSTIKA: MEDIA HUKUM DAN KEADILAN 23, no. 01 (2020): 1–12. http://dx.doi.org/10.24123/yustika.v23i01.2403.

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Act No. 11 of 1992 about the Pension fund states retirement funds as legal entities that manage and run retirement programs that promise retirement benefits when retired or full duty to participants. As a legal entity of course the pension fund is based on the subject of the law as a human being, which has the right and obligation to do legal action to the other party. Pension funds have a legal entity status and may conduct activities from the date of ratification by the Financial Services Authority. Reviewed from the theory or the terms of the legal entity, the status of the legal entity of

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16

Siraj, Fauzan Arif. "Analisis Perhitungan, Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Penerima Pensiun pada PT Taspen (Persero) Cabang Surakarta." Duconomics Sci-meet (Education & Economics Science Meet) 1 (July 27, 2021): 54–64. http://dx.doi.org/10.37010/duconomics.v1.5402.

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Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta

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17

현소혜. "Claims for Pension Split and the Revision of National Pension Act." SungKyunKwan Law Review 29, no. 1 (2017): 291–330. http://dx.doi.org/10.17008/skklr.2017.29.1.010.

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18

Wynne-Griffith, H. R. "Towards a Pensions Act." Journal of the Staple Inn Actuarial Society 28 (March 1985): 185–87. http://dx.doi.org/10.1017/s0020269x00009816.

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Despite a plea for no more legislation, the author admits to having been overtaken by events. To this extent, the paper should be seen as a review of the current position in 1984. Whilst the trust fund might not be an ideal vehicle it did seem to be the best available and probably better than an alternative, totally new instrument. This view is held by the TUC, Gower, the Wilson Committee, and the Occupational Pensions Board (OPB). The principal deficiency at present is that the three relationships: Employee-Employer, Employer-Trustee and Trustee-Employee need to be better defined. Is membersh

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19

Craig, Lee A. "The Political Economy of Public-Private Compensation Differentials: The Case of Federal Pensions." Journal of Economic History 55, no. 2 (1995): 304–20. http://dx.doi.org/10.1017/s0022050700041073.

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Numerous empirical studies indicate that, as a result of rent-seeking behavior, public-sector workers are overcompensated relative to their private-sector counterparts, with pensions representing part of the difference. I present a history of the Federal Employees Retirement Act of 1920 and show that rent seeking by federal workers cannot explain several features of the act. Instead, I argue that the act represented an optimal incentive contract between Congress and civil service employees in which civil servants accepted mandatory retirement and a compensating wage differential in exchange fo

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20

Lucas, John J. "Did The Pension Protection Act (PPA) Of 2006 Resolve The Pension Crisis In Corporate America?" American Journal of Business Education (AJBE) 2, no. 4 (2009): 1–6. http://dx.doi.org/10.19030/ajbe.v2i4.4053.

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On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280). The 907-page federal law has been referred to as the most comprehensive reform of the nations pension law since the enactment of the Employee Retirement Income Security Act (ERISA) of 1974 (Lucas, 2008). This paper will examine the major provisions of the Pension Protection Act (PPA). Additionally, the paper will analyze the impact of PPA on the retirement programs in corporate America and whether it resolved the pension crisis that existed prior to its passage as a federal law.

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21

Uche, Ijeoma B., Okala A. Uche, and Okechukwu Innocent Eme. "Pension Reform Act 2014 and the Future of Pension Administration in Nigeria." Oman Chapter of Arabian Journal of Business and Management Review 4, no. 2 (2014): 156–65. http://dx.doi.org/10.12816/0019043.

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22

R., Samuel, and Ajibose K.A. "An Assessment of the Impacts of the Pension System Reforms on Employees’ Performance and Retention in Nigeria Distilleries Limited, Lagos Nigeria." British Journal of Management and Marketing Studies 4, no. 3 (2021): 73–86. http://dx.doi.org/10.52589/bjmms-d9pmgxpy.

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Consequently, upon many decades of inefficient and corrupt pension management system in Nigeria, public servants in Nigeria dreaded retirement because of the reported plight of retirees who were seen dying on queues or living under the bridges at the Federal Capital City of Abuja. While an average worker in other parts of the world looks forward to a decent and enjoyable post-work life, Nigerians lived in fear of ageing and retirement resulting in several malpractices such as multiple declarations of age with intent to keep them at work far past the official retirement age. Factors arising fro

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23

SAGNER, ANDREAS, and RAYMOND Z. MTATI. "Politics of pension sharing in urban South Africa." Ageing and Society 19, no. 4 (1999): 393–416. http://dx.doi.org/10.1017/s0144686x99007424.

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Analysing the practice of pension sharing, this article looks at social and cultural dimensions of ageing in an urban African residential area, Cape Town's Khayelitsha. First, the paper discusses pension sharing as a future-oriented security strategy. Many older Africans in Khayelitsha believe that if they do not share their pensions with their kin, they do not have much chance of being helped in times of need. Pension sharing as an instrumental act is rooted in the perceived underdevelopment of the state social security system on the one hand, and in the very character of African kinship and

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24

Jarosz-Nojszewska, Anna. "Retirement privileges of civil servants in the Second Polish Republic." Studia Historiae Oeconomicae 33, no. 1 (2015): 55–68. http://dx.doi.org/10.1515/sho-2015-0004.

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Abstract During the times of the Second Polish Republic the civil servants, teachers, the military, postal and railway workers were not covered by the universal social insurance, because before the social insurance act came into force, they were covered by pension systems guaranteeing more advantageous benefits. Persons working in state administration had a privileged position compared to the employees in general, both in terms of the scope and level of the benefits and their entire coverage by the State. The level of the pensions depended on the years of service and after 10 years of service

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Kilgour, John G. "The Evolution of Private Sector Retirement Income From Defined-Benefit Pensions to Target-Date 401(k) Plans." Compensation & Benefits Review 51, no. 2 (2019): 77–85. http://dx.doi.org/10.1177/0886368719864480.

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Traditional employer-sponsored defined-benefit pension plans in the private sector that provided lifetime benefits have declined precipitously since 1985. They have been largely replaced by Section 401(k) plans in which investment control, market risk and longevity risk have been transferred from the employer to the participant. Most participants opted for the low-yielding money market plan default option, which proved inadequate for providing viable retirement income. The Pension Reform Act of 2006 made two important changes to 401(k) plans: (1) allowed automatic enrollment and (2) allowed ta

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Potůček, Martin, and Veronika Rudolfová. "Czech pension reform: how to reconcile equivalence with fiscal discipline." Central European Journal of Public Policy 9, no. 1 (2015): 170–82. http://dx.doi.org/10.1515/cejpp-2016-0008.

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Abstract One of the recent changes in the Czech Republic’s pension system was provoked by a petition to the Constitutional Court. The setting of bend points for determining the amount of pensions depending on the insured person’s previous earnings was contested as discrimination against higher income categories. The Constitutional Court granted the petition. The result was an approval and implementation of an amendment to Act No. 155/1995 Coll., on Pension Insurance, that for the purposes of calculating the level of old-age pensions favoured the highest income decile at the expense of most oth

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Brown, Jeffrey R. "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation." Journal of Economic Perspectives 22, no. 1 (2008): 177–98. http://dx.doi.org/10.1257/jep.22.1.177.

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How did the Pension Benefit Guaranty Corporation, a government corporation created to insure the pensions of workers and retirees in bankrupt firms, end up facing financial distress of its own? How did an organization designed to strengthen retirement security come to be seen as contributing to retirement insecurity? The superficial answer is that the PBGC's current funding problem arises from the decline in stock market prices in 2000, which reduced pension assets, and the fall in interest rates at about the same time, which boosted the present value of pension liabilities. But more fundament

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Schechter, Jack H. "The Retirement Equity Act: Meeting Women's Pension Needs." Compensation Review 17, no. 1 (1985): 13–21. http://dx.doi.org/10.1177/088636878501700102.

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Nkosi, Thulani. "The Rules of an Occupational Retirement Fund and the Problem of Defaulting Employers: A Reconsideration of Orion Money Purchase Pension Fund (SA) v Pension Funds Adjudicator." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 19 (December 12, 2016): 1. http://dx.doi.org/10.17159/1727-3781/2016/v19i0a1663.

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This paper reflects on the ongoing challenges presented by certain employers who, whilst deducting occupational retirement fund contributions from their employees' salaries, fail to pay over those contributions to the relevant occupational retirement funds. These employers also often fail to register themselves or their employees as participating members of occupational retirement funds when they are supposed to. Such failures to register with the relevant occupational retirement funds and to pay over fund contributions have disastrous effects on the employees who are at the receiving end of t

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Mhango, M., and N. Dyani. "THE DUTY TO EFFECT AN APPROPRIATE MODE OF PAYMENT TO MINOR PENSION BENEFICIARIES UNDER SCRUTINY IN DEATH CLAIMS." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 12, no. 2 (2017): 143. http://dx.doi.org/10.17159/1727-3781/2009/v12i2a2729.

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his note focuses on the payment into a trust arrangement in favour of a minor beneficiary as contemplated in terms of section 37C (2) of the Pension Funds Act 24 of 1956. The aim is to examine the criteria under which the boards of management of pension funds may deprive a guardian the right to administer benefits on behalf of minor beneficiaries. This examination is conducted within the context of the approach adopted by the Pension Funds Adjudicator in four specific determinations decided prior, but relevant, to the amendments to the Pension Funds Act, where the board in each case unlawfully

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Go, Jae-Seung, and Ju Pyo Kim. "The main tasks by the private pension schemes Act." BUSINESS LAW REVIEW 31, no. 4 (2017): 185–208. http://dx.doi.org/10.24886/blr.2017.12.31.4.185.

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Carroll, P. S., and P. D. G. Tompkins. "Retirement Age and Equalization of Pension Benefits." Journal of the Staple Inn Actuarial Society 33, no. 1 (1993): 37–76. http://dx.doi.org/10.1017/s2049929900010539.

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In the past three decades there have been many efforts at removing discrimination between people on grounds of sex, both in legislation and in practice. It has come to be accepted that, apart from certain excluded areas, men and women should have equal opportunities and equal rights in equivalent circumstances. This ‘principle of equal treatment’ of the sexes means, amongst other things, that there must be equal rewards for the same work.Legal effect to these concepts was given by the Equal Pay Act 1970 and the Sex Discrimination Act 1975, both of which excluded from their ambit provision in r

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Lucas, John J. "Are Cash Balance Pension Plans A Viable Retirement Program For Corporate America?" Journal of Business & Economics Research (JBER) 10, no. 8 (2012): 451. http://dx.doi.org/10.19030/jber.v10i8.7173.

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Cash Balance Pension Plans are a defined benefit plan where employees have a hypothetical account that increases annually, as a result of compensation credit as well as interest credit. In essence, cash balance pension plans combine elements of both a traditional defined benefit plan and a defined contribution plan (Lucas, 2007). This paper examines the recent trends and legal ruling regarding cash balance pension plans. The paper also provides an examination of the role of the Pension Protection Act (PPA) of 2006 and its impact on cash balance pension plans. An evaluation will also be present

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Hirte, Georg. "Welfare and Macroeconomic Effects of the German Pension Acts of 1992 and 1999: A Dynamic CGE Study." German Economic Review 3, no. 1 (2002): 81–106. http://dx.doi.org/10.1111/1468-0475.00053.

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Abstract The German Pension Act of 1992 raises the mandatory retirement age while the Act of 1999 adjusts pension benefits to demographic changes. To examine welfare and macroeconomic effects of these reform schemes, we have carried out a dynamic CGE study. The model used is an enlarged version of the Auerbach- Kotlikoff model with endogenous retirement decisions, unemployment, age-dependent rates of unemployment, health, and long-term care insurance. The simulation is performed in two stages: first, the effects of the population decline in Germany are computed ignoring the reforms and, second

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Levine, Daniel. "The Danish Connection: A Note on the Making of British Old Age Pensions." Albion 17, no. 2 (1985): 181–85. http://dx.doi.org/10.2307/4049215.

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In the continuous discussion of how and how much Lloyd George was influenced by Germany in formulating Old Age Pensions and National Insurance, attention seems to have been almost wholly diverted from the degree to which the Danish example was discussed, recommended and clearly present in the consciousness of those who made the British Old Age Pension Act of 1908. There is no discussion of the issue in the standard work on the subject, Bentley B. Gilbert's The Evolution of National Insurance in Great Britain, (London, 1966) nor even any mention of “Denmark” in the index. The subject is likewis

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Dybał, Mariusz. "Pracownicze programy emerytalne w Polsce." Ekonomia 23, no. 3 (2018): 91–106. http://dx.doi.org/10.19195/2084-4093.23.3.7.

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Occupational Pension Schemes in PolandThe aging of society, the financial and economic crisis and low interest rates have astrong impact on mature pension systems. This leads to fiscal difficulties in pay-as-you-go public systems. As aresult, there is aconflict between income adequacy and financial stability of pension systems. In order to reconcile the adequacy with stability, many countries reform pension systems in areas such as system structure, pension contributions, eligibility criteria, funding methods, management methods, pension benefits, taxation. There is also aquestion of how to o

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Sawitri, Dian Woro. "HAK PENSIUN JANDA KEDUA DARI SUAMI YANG BEKERJA SEBAGAI APARATUR SIPIL NEGARA (ASN)." NOTARIUS 11, no. 1 (2018): 32. http://dx.doi.org/10.14710/nts.v11i1.23123.

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AbstractState Civil Apparatus (ASN) according to Article 1 paragraph 1 of Law Number 5 Year 2014 on ASN is a profession for civil servants and government employees with employment agreements working in government agencies. In the case of a Civil Servant or the employee's pension recipient having more than one wife, the widow's pension shall be granted to the wife who was then the longest and uninterruptedly married. The purpose of this study is to know and analyze the legal efforts that can be done by a second widow if not get the right pension from husband who work as ASN. The approach method

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Maduka, Ogechukwu Blessing. "Effects of Customer Value Co-Creation on Customer Loyalty in the Nigerian Service Industry." International Journal of Business and Management 11, no. 12 (2016): 77. http://dx.doi.org/10.5539/ijbm.v11n12p77.

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The purpose of this study is to ascertain the effects of customer value co-creation on customer loyalty in the service industry and IBTC pension was used to represent the service industry in Nigeria. Time has passed when firms act autonomously in designing products, developing products, creating marketing messages and so on with little or no interface from or interaction with customers. Now customers seek to exercise their influence in every part of the business system. This has led to the impending question, “can involving customers in the creation of service make them loyal”? The components

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CAMPBELL, JOHN L., DAN S. DHALIWAL, and WILLIAM C. SCHWARTZ JR. "Equity Valuation Effects of the Pension Protection Act of 2006*." Contemporary Accounting Research 27, no. 2 (2010): 469–536. http://dx.doi.org/10.1111/j.1911-3846.2010.01015.x.

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CAMPBELL, JOHN L., DAN S. DHALIWAL, and WILLIAM C. SCHWARTZ Jr. "Equity Valuation Effects of the Pension Protection Act of 2006." Contemporary Accounting Research 27, no. 2 (2010): 345. http://dx.doi.org/10.1111/j.1911-3846.2010.01023_3.x.

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41

ROWLINGSON, KAREN. "Private Pension Planning: The Rhetoric of Responsibility, The Reality of Insecurity." Journal of Social Policy 31, no. 4 (2002): 623–42. http://dx.doi.org/10.1017/s0047279402006773.

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Over the last twenty years, policy-makers have placed increasing emphasis on individual planning, particularly in relation to pensions. Planning for one's own future, and that of one's family, is increasingly upheld as a morally responsible activity. This article explores the assumptions made by policy-makers in this area. It begins with a discussion of how the rhetoric from policy-makers and policy-commentators makes considerable reference to individual planning and responsibility. The policies themselves, however, sometimes act as disincentives to make private provision and do relatively lit

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Knyazkova, Liubov, and Ivan Ivanov. "SOME ISSUES OF PENSION PROVISION FOR POLICE OFFICERS." Law Journal of Donbass 73, no. 4 (2020): 44–52. http://dx.doi.org/10.32366/2523-4269-2020-73-4-44-52.

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The article deals with the research of the issues of pension provision for police officers as a component of their social security. Since the category of police employees is new to Ukraine, its significance for labour law and, accordingly, the value of the police for the society, whose citizens they protect, has been characterized. An analysis of statutory acts regulating the pension provision for law enforcement bodies' employees has been carried out. The concept of a seniority pension for police officers has been defined as a monthly payment from the Pension Fund of Ukraine intended to compe

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Clark, Gordon L., and Tessa Hebb. "Pension Fund Corporate Engagement." Articles 59, no. 1 (2004): 142–71. http://dx.doi.org/10.7202/009130ar.

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Pension fund capitalism is a new, albeit evolving, stage of Anglo-American capital market development. It is marked by the ability of pension funds to aggregate the widely disbursed ownership of beneficiaries and therefore act as single entities with a unified voice. Pension funds within their investment portfolios are increasingly using this voice to engage companies. Such corporate engagement in its broadest definition is the use of one’s ownership position to influence company management decision making. Corporate engagement brings together four distinct underlying currents: first, the incr

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Park, Yitaek, and Hun-Chang Lee. "Why were National Welfare Pension Act of 1973 and the National Pension Act of 1986 Legislated?: From the Viewpoint of Response to the Demographic Bonus." Korean Journal of Applied Statistics 28, no. 4 (2015): 781–805. http://dx.doi.org/10.5351/kjas.2015.28.4.781.

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Krajewski, Marcin. "Staff Representation Rights Related to The Creation Of Employee Capital Plans (PPK)." Acta Universitatis Lodziensis. Folia Iuridica 95 (March 30, 2021): 123–33. http://dx.doi.org/10.18778/0208-6069.95.11.

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The article presents the role of the staff representation under the Act of 4 October 2018 on Employee Capital Plans. Employee Capital Plans (PPK) are the part of third pillar of polish pension system. By creating the PPK, the legislature placed the staff representation and the employer under an obligation to co-decide on the form of the created capital plan. The method of identifying the staff representation, as defined in the Act on Employee Capital Plans, is modelled on the regulation contained in the Act on Occupational Pension Schemes. The Act on Employee Capital Plans states, that an occu

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Lee, Young-Seok. "Pension System of The Police in the Japanese Colonial Rule — Focusing on Pension Act Reform During 1922-1933 —." Historical Journal 69 (July 31, 2019): 217–65. http://dx.doi.org/10.20457/sha.69.8.

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Oluwatoyin, Sule Kehinde, and Emerole Gideon Ahamuefula . "The Impact of Assets Size and Profitability on Funded Status of Employee Retirement Benefits by Quoted Firms in Nigeria." Information Management and Business Review 2, no. 3 (2011): 125–32. http://dx.doi.org/10.22610/imbr.v2i3.891.

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This study assesses the impact of quoted companiesâ€™ assets size and profitability on employee retirement benefits in Nigeria. In line with the objective, a hypothesis was formulated. The population of the study is 182 firms quoted on the first- tier market of the Nigerian Stock Exchange and ten (10) quoted firms selected as sample size based on judgmental sampling. The study utilized data from secondary source. Data were obtained from the annual accounts and reports of the (10) quoted firms that made up the sample of the study. The time frame for the study is ten years, covering the period o

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Sharasanti, Diah Anugrah, and Ratnawati Hari Prayitno. "ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA." Jurnal Bisnis Terapan 1, no. 01 (2017): 1–12. http://dx.doi.org/10.24123/jbt.v1i01.328.

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In accordance with the Act of Pension Fund, Number 11 of 1992, the participant fee is one of the pension fund assets which should be managed in line with the investment guideline outlined by the founder and investment regulation set by the ministry. The financial performance can be assessed by comparing the finance ration and the standard ratio. In addition, it can be evaluated by comparing the finance ratio of the current year and the fiancé ratio of the previous years. This research was aimed at analyzing the financial performance of the pension fund. The subject of this research is the Pens

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Resch, John P. "Politics and Public Culture: The Revolutionary War Pension Act of 1818." Journal of the Early Republic 8, no. 2 (1988): 139. http://dx.doi.org/10.2307/3123809.

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CATALÁN, MARIO. "Pension funds and corporate governance in developing countries: what do we know and what do we need to know?" Journal of Pension Economics and Finance 3, no. 2 (2004): 197–232. http://dx.doi.org/10.1017/s1474747204001532.

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Conventional wisdom holds that pension reforms from pay-as-you-go to fully funded systems spur the development of stock markets through a corporate governance channel, i.e. pension funds become large shareholders of publicly traded firms and therefore have the incentives to monitor managers and improve investor protections. This paper reviews the literature on the corporate governance channel associated with pension reforms in developing countries, and asks what we know and need to know about it. We know that pension funds are not yet large shareholders of publicly traded firms in developing c

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