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Journal articles on the topic 'Pension fees'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Bernal, Noelia, and Javier Olivera. "Choice of pension management fees and effects on pension wealth." Journal of Economic Behavior & Organization 176 (August 2020): 539–68. http://dx.doi.org/10.1016/j.jebo.2020.03.036.

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2

Kusano, Masaki, and Yoshihiro Sakuma. "Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan." Journal of International Accounting Research 19, no. 3 (2020): 133–60. http://dx.doi.org/10.2308/jiar-19-082.

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ABSTRACT Statement No. 26, Accounting Standard for Retirement Benefits, requires Japanese firms to recognize previously off-balance sheet pension liabilities on their balance sheets. We explore auditors' responses to recognized versus disclosed pension liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze whether and how disclosed versus recognized pension information affects audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off-balance sheet pension liabilities whe

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3

Ippolito, Richard A., and John A. Turner. "Turnover, Fees and Pension Plan Performance." Financial Analysts Journal 43, no. 6 (1987): 16–26. http://dx.doi.org/10.2469/faj.v43.n6.16.

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4

Kotsur, Andrii, and Viktor Ostroverkhov. "FEATURES OF DEVELOPMENT OF PUBLIC PENSION INSURANCE." Regional’ni aspekti rozvitku produktivnih sil Ukraїni, no. 23 (2018): 126–32. http://dx.doi.org/10.35774/rarrpsu2018.23.126.

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The article clarifies the peculiarities of the development of the pension system over the last decades and highlights the key stages of its reform. The main stages of the formation of a modern system of pensions are related to the adoption of legislative acts that deal with its improvement. The modern pension system of Ukraine is characterized by a number of negative phenomena: low level of pensions; a significant deficit of the Pension Fund of Ukraine, which is covered from the state budget, the availability of "special" pensions, negative trends in demographic development. Over the past five

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5

TUESTA, DAVID. "Factors behind the administrative fees of private pension systems: an international analysis." Journal of Pension Economics and Finance 13, no. 1 (2013): 88–111. http://dx.doi.org/10.1017/s1474747213000322.

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AbstractThis work has three objectives: first, to provide a comprehensive review of administrative fees; second, to construct a comparative data set for 53 countries; and third, to perform an empirical analysis that highlights the main determinants of pension fees from a world-wide perspective. The paper provides an econometric analysis by using panel data techniques. It finds the greater statistical significance of market size, result that is reinforced by mandatory pension schemes. Other factors, such as structural country conditions, market's vertical integration and the presence of an occu

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6

Martí, Carmen, Juan C. Matallín, and M. Ángeles Fernández. "Determinants of pension plan fees in Spain." Applied Economics 41, no. 17 (2009): 2153–68. http://dx.doi.org/10.1080/00036840701222462.

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7

Barrientos, Armando, and Aziz Boussofiane. "How efficient are pension fund managers in Chile?" Revista de Economia Contemporânea 9, no. 2 (2005): 289–311. http://dx.doi.org/10.1590/s1415-98482005000200003.

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The paper measures and evaluates technical efficiency among pension fund managers in Chile. Recent pension reform has established pension fund management market in nine countries in Latin America. The new pension providers compete for affiliates on the basis of fees, rates of return, and quality of service, and are subject to extensive regulation. Applying data envelopment analysis to data from Chile 1982-1999, the paper examines issues of efficiency, competition, and regulation. The analysis concludes that pension fund managers operate below the estimated "efficiency frontier", and there is n

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8

Peker, Ibrahim. "Analysing Turkish individual pension system fees and returns." Pressacademia 3, no. 1 (2016): 100. http://dx.doi.org/10.17261/pressacademia.2016116539.

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9

KURACH, RADOSŁAW, PAWEŁ KUŚMIERCZYK, and DANIEL PAPLA. "Can auctions help reduce mandatory pension fund fees?" Journal of Pension Economics and Finance 18, no. 2 (2017): 190–219. http://dx.doi.org/10.1017/s1474747217000440.

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AbstractCompanies that manage mandatory pension funds are frequently accused of excessive fee taking. International analyses have found that in countries with legal caps, commissions remain within these caps; hence, market competition does not function. Surprisingly, there are few international cases where local regulators implement mechanisms to facilitate competition. The variety of auction mechanisms available raises the question of whether an optimal solution exists for this purpose. Therefore, in this study, we present evidence, based on a controlled regulatory experiment, on the fee-redu

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10

Luco, Fernando. "Switching Costs and Competition in Retirement Investment." American Economic Journal: Microeconomics 11, no. 2 (2019): 26–54. http://dx.doi.org/10.1257/mic.20160332.

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How do different switching costs affect choices and competition in a private pension system? I answer this question in a setting in which variation in employment status allows me to identify two switching costs that jointly affect enrollees’ decisions: the cost of evaluating financial information and the cost of the bureaucratic process that enrollees must navigate when switching. I use this variation to estimate the different switching costs and study their impact on competition among pension funds. I find that though eliminating all switching costs decreases equilibrium fees the most, elimin

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11

Сhebereyako, О., and V. Bykova. "FINANCIAL STABILITY OF THE SOLIDARITY PENSION SYSTEM IN UKRAINE." FORMATION OF MARKET ECONOMY IN UKRAINE, no. 41 (May 29, 2019): 471–80. http://dx.doi.org/10.30970/meu.2019.41.0.2866.

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The article is devoted to actual issues of public finance – old-age income support and social security in the twenty-first century. For this reason, government has tried to guarantee old-age’s pension eligibility. In our country pension system is presented with three-level pension system, which join mandatory and voluntary components – solidary system (first level), compulsory accumulation system (not exist now) and private pension system. According to Ukrainian’s pension model, basic and minimum pensions are funded by solidary system or PAYG (“Pay-As-You-Go”) system. As the results, maintains

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12

Campani, Carlos Heitor, and Leonardo Mesquita de Brito. "Private pension funds: passivity at active fund prices." Revista Contabilidade & Finanças 29, no. 76 (2017): 148–63. http://dx.doi.org/10.1590/1808-057x201804270.

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ABSTRACT From 2005 to 2015, the total assets managed by open private pension funds increased more than six times in Brazil, where the Free Benefit Generating Plan (PGBL) and the Free Benefit Generating Life (VGBL) represent 90% of these assets. However, private pension institutions are characterized by the collection of high management fees, thus keeping for themselves much of the benefits offered by the government as incentive for investment in this modality. High management fees are justified only when there is active management of these funds, theoretically generating higher performance: th

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13

Martí Ballester, Carmen Pilar. "Does Concurrent Management of Mutual Funds and Pension Plans Create Conflicts of Interest?" Ensayos de Economía 30, no. 56 (2020): 53–77. http://dx.doi.org/10.15446/ede.v30n56.78134.

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The purpose of this paper is to compare the performance of mutual funds —pension plans— whose managers simultaneously manage the assets belonging to pension plans —mutual funds— with that achieved by mutual funds —pension plans— whose managers only manage the assets belonging to mutual funds —pension plans—. To do this, we present a sample consisting of data corresponding to 115 Spanish equity pension plans and 336 Spanish equity mutual funds in relation to such aspects as risk-adjusted return, management and custodial fees, asset size, creation date, number of participants, name of the asset

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14

Walden, Michael L. "Active Versus Passive Investment Management Of State Pension Plans: Implications For Personal Finance." Journal of Financial Counseling and Planning 26, no. 2 (2015): 160–71. http://dx.doi.org/10.1891/1052-3073.26.2.160.

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There are 19 million workers and retirees and $3 trillion of assets in state pension plans. However, questions have arisen about the long-run ability of the plans to pay promised benefits to retirees. Consequently, proposals have been made to reduce promised pension payments or alter other terms of the pension contracts. Yet another heretofore unexplored alternative is to reduce state pension plan management fees by moving from actively managed portfolios to low-fee passively managed accounts. Using state pension plan data for the 2003-2012 decade and returns from three alternative low fee por

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15

M.Ed, Aprijon. "Perhitungan Pensiun Normal pada Dana Pensiun Menggunakan Projected Unit Credit." Jurnal Sains, Teknologi dan Industri 18, no. 1 (2021): 80. http://dx.doi.org/10.24014/sitekin.v18i1.11070.

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The development of the business world increases the field and competition of job seekers. Efforts made by employers for the sake of retaining their employees one of them follows pension fund insurance which aims to establish a number of funds so that they can be used after entering retirement age. The method used in this study is the Projected Unit Credit method. Based on the results of this study it was found that the salary and salary increase level of participants in the pension fund while working were very influential in the calculation of pension funds, namely the greater salary and rate

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16

CALDERÓN-COLÍN, ROBERTO, ENRIQUE E. DOMÍNGUEZ, and MOISÉS J. SCHWARTZ. "Consumer confusion: the choice of pension fund manager in Mexico." Journal of Pension Economics and Finance 9, no. 1 (2009): 43–74. http://dx.doi.org/10.1017/s1474747209004004.

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AbstractThe article shows that in markets with “noise”, such as the pension fund manager industry in Mexico, an ample number of competitors may not significantly reduce mark-ups. Utilizing the statistical distribution of the industry's “noise”, the theoretical framework allows for the estimation of the mark-up. The model also indicates that as the number of pension fund managers increases, the mark-up diminishes at a very slow rate. This implies that more participants in the industry will hardly affect prices. The referred hypotheses are confirmed using information of Mexico's pension fund ind

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17

Hong, Philip K., and Seokyoun Hwang. "Fair value disclosure of pension plan assets and audit fees." Advances in Accounting 41 (June 2018): 88–96. http://dx.doi.org/10.1016/j.adiac.2018.01.002.

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18

Park, Si-Yeun, Eun-Young Park, and Joon-Sun Yang. "National Pension Service Ownership and Audit Fees in Family Firms." Review of Accounting and Policy Studies 30, no. 2 (2025): 93–117. https://doi.org/10.21737/raps.2025.05.30.2.93.

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19

DOBRONOGOV, ANTON, and MAMTA MURTHI. "Administrative fees and costs of mandatory private pensions in transition economies." Journal of Pension Economics and Finance 4, no. 1 (2005): 31–55. http://dx.doi.org/10.1017/s1474747205001903.

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This paper discusses fees and costs of pension companies in transition economies drawing on examples from four countries – Croatia, Hungary, Kazakhstan and Poland – where second pillar pensions have the longest history of implementation. It finds that at current levels, charges are likely to reduce returns on individual account balances by around 1% per annum on average. Exact rates vary by country and company. Fee structures are complex and, generally speaking, poorly understood by consumers. The limited information on costs that is available suggests that, by and large, companies are able to

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20

Haslem, John A. "Mutual Funds and 401(k) Pension Plan Fees, Services, and Performance." Journal of Index Investing 2, no. 3 (2011): 44–48. http://dx.doi.org/10.3905/jii.2011.2.3.044.

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21

Ballester, Carmen Pilar Martí, Juan Carlos Matallín Sáez, and Maria Ángeles Fernández Izquierdo. "Determinants of the fees paid by equity pension plans in Spain." Pensions: An International Journal 11, no. 3 (2006): 200–214. http://dx.doi.org/10.1057/palgrave.pm.5940023.

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22

Biong, Harald, and Ragnhild Silkoset. "Buying CSR with employees’ pensions? The effect of social responsible investments on Norwegian SMEs’ choice of pension fund management." International Journal of Bank Marketing 35, no. 1 (2017): 56–74. http://dx.doi.org/10.1108/ijbm-10-2015-0162.

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Purpose Employees often expect an emphasis on financial aspects to be predominant when their employers choose a fund management company for the investment of employees’ pension fund deposits. By contrast, in an attempt to appear as socially responsible company managers may emphasize social responsibility (SR) in pension fund choices. The purpose of this paper is to examine to what extent managers for small- and medium-sized companies emphasize SR vs expected returns when choosing investment managers for their employees’ pension funds. Design/methodology/approach A conjoint experiment among 276

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23

FARRELL, JAMES, and DANIEL SHOAG. "Asset management in public DB and non-DB Pension Plans." Journal of Pension Economics and Finance 15, no. 4 (2015): 379–406. http://dx.doi.org/10.1017/s1474747214000407.

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AbstractState and local pension plans are increasingly moving from the traditional defined benefit (DB) model to non-DB models that generally allow for participant-directed investment. This shift has important implications for the management of the more than US$3 trillion in assets held to finance public employee retirement benefits. To investigate these implications, we introduce new data from a nationwide survey of public DB and non-DB plans and a unique data set on thousands of individual investors in the state of Florida's defined contribution (DC) plan. Using these sources, we explore how

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24

Sedelnikova, Marina G., and Alexandra A. Puzyreva. "Judicial protection of pension rights: problems of theory and practice." Law Enforcement Review 2, no. 1 (2018): 164–79. http://dx.doi.org/10.24147/2542-1514.2018.2(1).164-179.

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The subject. The article is devoted to analysis of pension disputes resolution in courts.The purpose of the article is to reveal trends of pension disputes resolution and identify the ways of increasing the efficiency of judicial protection of citizens’ pension rights.The methodology. Both general scientific methods (analysis, synthesis, description) and special scientific methods (formal-legal methods method of legal interpretation) were used.Results, scope of application. Pension legislation still does not contain a legal definition of the term “pension dispute” despite currently the prevale

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25

Hooke, Jeff, Carol Park, and Ken C. Yook. "Alternative Asset Fees, Returns, and Volatility of State Pension Funds: A Case Study of the New Jersey Pension Fund." Journal of Alternative Investments 22, no. 3 (2019): 33–41. http://dx.doi.org/10.3905/jai.2019.1.083.

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26

Madden, Kelly. "Access to Bulk-Billing General Practitioners in Tasmania." Australian Journal of Primary Health 8, no. 1 (2002): 87. http://dx.doi.org/10.1071/py02014.

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Access to basic health care services is one of the fundamental rights enshrined in the United Nations Declaration on Human Rights. Imposition of fees for service restricts access to care, particularly for people on low incomes. In recent years there has been a slight national decline in bulk-billing by general practitioners that has been more pronounced in Tasmania. Evidence from Tasmania suggests significant numbers of general practitioners in some areas of the state are charging gap fees to Health Care and Pension Concession Cardholders. Local qualitative and quantitative data indicate that

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27

Hamdani, Assaf, Eugene Kandel, Yevgeny Mugerman, and Yishay Yafeh. "Incentive Fees and Competition in Pension Funds: Evidence from a Regulatory Experiment." Journal of Law, Finance, and Accounting 2, no. 1 (2017): 49–86. http://dx.doi.org/10.1561/108.00000015.

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28

Han, Taejin, and Dariusz Stańko. "Pension scheme fees and charge ratios in 44 countries: A comparative study." International Social Security Review 73, no. 1 (2020): 99–137. http://dx.doi.org/10.1111/issr.12229.

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29

Alda, Mercedes, and Luis Ferruz. "Management fees: Determinants and influence of legal limits. Evidence from Spanish pension funds." Estudios de economía 40, no. 2 (2013): 157–77. http://dx.doi.org/10.4067/s0718-52862013000200003.

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30

Broeders, Dirk W. G. A., Arco van Oord, and David R. Rijsbergen. "Does it pay to pay performance fees? Empirical evidence from Dutch pension funds." Journal of International Money and Finance 93 (May 2019): 299–312. http://dx.doi.org/10.1016/j.jimonfin.2019.02.010.

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31

Martí-Ballester, Carmen Pilar. "Investor reactions to socially responsible investment." Management Decision 53, no. 3 (2015): 571–604. http://dx.doi.org/10.1108/md-04-2014-0207.

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Purpose – The purpose of this paper is to analyze investor reactions to ethical screening by pension plan managers. Design/methodology/approach – The author presents a sample consisting of data corresponding to 573 pension plans in relation to such aspects as financial performance, inception date, asset size, number of participants, custodial and management fees, and whether their managers adopt ethical screening or give part of their profits to social projects. On this data the author implements the fixed effects panel data model proposed by Vogelsang (2012). Findings – The results obtained i

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32

Knabe, Andreas, and Joachim Weimann. "Die Deutschlandrente: Wirksamkeit und Legitimität eines Nudges." Vierteljahrshefte zur Wirtschaftsforschung 87, no. 2 (2018): 33–46. http://dx.doi.org/10.3790/vjh.87.2.33.

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Zusammenfassung: Der demografische Wandel wird die umlagefinanzierte gesetzliche Rentenversicherung in den kommenden Jahrzehnten stark belasten. Bisherige Rentenreformen zielten daher darauf ab, durch steuerliche Förderung die zusätzliche kapitalgedeckte Altersvorsorge zu stärken. Diese Möglichkeit wird aber bisher nur unzureichend in Anspruch genommen. Wir machen dafür vor allem zwei Ursachen verantwortlich. Zum einen ist gegenwärtig die private Altersvorsorge nach dem „Opt-In“-Prinzip organisiert. Nur derjenige sorgt zusätzlich vor, der sich aktiv dafür entscheidet. Zum anderen weisen viele

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33

Hooke, Jeff, Carol Park, and Ken C. Yook. "Practical Applications of Alternative Asset Fees, Returns, and Volatility of State Pension Funds: A Case Study of the New Jersey Pension Fund." Journal of Alternative Investments 22, Supplement2 (2020): 1.3–7. http://dx.doi.org/10.3905/jai.22.s2.017.

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34

Diebold, Jeffrey, and Jerrell D. Coggburn. "The Determinants and Opportunity Costs of External Management Fees for State-Administered Pension Plans." Public Budgeting & Finance 38, no. 4 (2018): 3–31. http://dx.doi.org/10.1111/pbaf.12207.

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35

Onulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.

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Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ respons

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36

Arnold, Bruce, Hazel Bateman, Andrew Ferguson, and Adrian Raftery. "Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry." AUDITING: A Journal of Practice & Theory 36, no. 2 (2016): 161–80. http://dx.doi.org/10.2308/ajpt-51573.

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SUMMARY Using proprietary Australian Taxation Office (ATO) data, this study examines audit pricing, service bundling, and independence issues in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $2 trillion retirement savings industry. We consider the impact of partner-level scale effects for a large sample of SMSF audits for the three years to June 2010. After controlling for factors known to determine audit fees, we find evidence of fee discounting by partners with large client portfolios. However, when the dependent variable is red

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37

Sun, Zongqi, Peng Yang, Ying Wang, and Jing Lu. "Research on the wealth management fees of defined contribution pensions during the pre-retirement stage." AIMS Mathematics 9, no. 12 (2024): 36102–15. https://doi.org/10.3934/math.20241713.

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<p>In this paper, by enhancing the penalty coefficient, the general square loss criterion was modified into a novel criterion to more precisely identify risks and returns. Then, under this criterion, the ideal asset allocation for pension fund participants was investigated considering wealth management fees before retirement. Then, the Hamilton-Jacobi-Bellman (HJB) equation was formulated through the dynamic programming approach, and both the optimal investment strategy and minimum loss function were determined using calculus methods. Finally, how important parameters affect the initial

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38

Mantilla-García, Daniel, Manuel E. García-Huitrón, Alvaro Concha-Perdomo, and Julian R. Aldana-Galindo. "Is my pension fund more expensive? Estimating equivalent assets-based and contribution-based management fees." Journal of Business Research 167 (November 2023): 114101. http://dx.doi.org/10.1016/j.jbusres.2023.114101.

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FEDORCHENKO, Oleg I., and Tat'yana A. FEDORCHENKO. "Improving the system of social protection of self-employed citizens." National Interests: Priorities and Security 20, no. 7 (2024): 1298–318. http://dx.doi.org/10.24891/ni.20.7.1298.

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Subject. This article considers the self-employed as a subject of economic activity, and it discusses the participation of the self-employed population in the system of social and pension insurance. Objectives. This article aims to analyze the development of the pension and social insurance system of the self-employed people. Methods. For the study, we used the general scientific research methods. Results. The article presents an author-developed algorithm of actions of the self-employed in terms of relations with government agencies on registration, taxation and insurance, and it offers certa

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40

Зотиков, Н. З. "THE ROLE AND VALUE OF SALARY TAXES AND INSURANCE CONTRIBUTIONS IN THE BUDGET REVENUES AND PENSION FUND OF THE RUSSIAN FEDERATION (THE SOCIAL FUND)." Surgut State University Journal 11, no. 1 (2023): 19–29. http://dx.doi.org/10.35266/2312-3419-2023-1-19-29.

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The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition, the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an employee’s salary. Since 2001, following the adoption of Chapter 23 “

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Rutecka-Góra, Joanna. "Individual Pension Products Offered by Banks in Poland - a Multidimensional Comparative Analysis." Financial Internet Quarterly 17, no. 4 (2021): 91–104. http://dx.doi.org/10.2478/fiqf-2021-0029.

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Abstract The supplementary old-age pension system in Poland consists of group and individual plans. This research covers the latter, namely the individual retirement accounts and individual retirement security accounts that were introduced in 2004 and 2012 respectively. The main aim of the paper is to conduct a multidimensional comparative analysis of bank retirement products including the linguistic complexity of documents creating the retirement contracts offered to individuals by banks, and the costliness and profitability of such products in the period 2012-2019. Moreover, it identifies th

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42

Yoon, Sun-Joong, and Sangki Lee. "Fee Structures of Outsourced CIO and the Operational Efficiency." Journal of Derivatives and Quantitative Studies 27, no. 3 (2019): 275–96. http://dx.doi.org/10.1108/jdqs-03-2019-b0002.

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This study examines the problems associated with the management fee on outsourced CIOs in the public pension funds in Korea and proposes a better management fee structure. The main results of this study are summarized as follows. First, the outsourced CIO is likely to make a profit, provided that the management cost of the outsourced CIO is lower than a fixed ratio in a fee structure. Second, the profit margin of public funds increases as the fixed ratio decreases. Third, the outsourced CIOs can make a sure profit under the existence of the fixed fee only, regardless of the performance of publ

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43

Mazumder, Imtiaz. "Investing In Exchange Traded Funds." Applied Finance Letters 3, no. 2 (2014): 16. http://dx.doi.org/10.24135/afl.v3i2.23.

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This article provides an overview of Exchange Traded Funds (ETFs) and discusses their features including creation, redemption, and trading mechanism. The article further describes the 10 broader categories and 96 sub-categories of ETFs, net assets and annual issuances of ETFs and merits and demerits of investing in ETFs. As a passive but diversified investment strategy, ETFs appear to be better investment vehicles in terms of taxes, lower management fees and expenses, and portfolio risk management. The strategic investment decision in ETFs however depends on investors’ objectives, attitudes to

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Krishnan, Gopal V., and Partha Sengupta. "How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going-Concern Opinions." International Journal of Auditing 15, no. 2 (2011): 127–49. http://dx.doi.org/10.1111/j.1099-1123.2010.00426.x.

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45

Tan, Monica GS, and Marie-Anne Cam. "Does governance structure influence pension fund fees and costs? An examination of Australian not-for-profit superannuation funds." Australian Journal of Management 40, no. 1 (2014): 114–34. http://dx.doi.org/10.1177/0312896214525179.

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46

Kruglikov, Alexander. "Corporate initiatives of the clergy of Tobolsk diocese in the field of financial security of the clergy in the last quarter of the 19th — early 20th centuries." St. Tikhons' University Review, no. 118 (June 28, 2024): 110–23. http://dx.doi.org/10.15382/sturii2024118.110-123.

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The article deals with the initiatives of the clergy of the Tobolsk diocese in the issue of material provision of clergy and clergymen in the last quarter of the XIX - early XX centuries. The article characterizes the clergy in the context of the socio-economic status of clerics, based on the regional material. It shows the transition from institutional to corporate method of material provision of the clergy due to the critical attitude of the clergy to the reforms of the pension system, as well as the process of formation of new forms of non-state pension provision among the clergy. For the f

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47

Downs, Ruth. "Understanding pensions: a guide to your future retirement savings." In Practice 46, no. 10 (2024): 545–47. http://dx.doi.org/10.1002/inpr.497.

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When it comes to planning for retirement, pensions are a key part of the conversation. But many people still have questions about pensions and how they work. Common questions include ‘what exactly is a pension?’, ‘how much should I be saving?’, ‘what happens to my pension when I die?’, ‘do I need a private pension if I have a workplace one?’ and ‘can my property be considered as my pension?’. If any of these resonate with you, don't worry – you're not alone! Pensions can feel confusing, but they don't have to be. This article breaks it down simply and explains the different types of pensions a

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Stein, Roberto, Pedro Miranda, and Rodolfo Risco. "Herding in Chile: the case of equity trading in the Chilean pension fund market." Estudios de Administración 18, no. 1 (2020): 23. http://dx.doi.org/10.5354/0719-0816.2011.56372.

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The phenomena of ‘herding’ or herd behavior can have important effects when it manifests in equity markets as co-movement in trades of institutional money managers. On one hand, the assetsunder management are so large in comparison with the size of themarket that the trades of these managers affect asset prices, evenmore so if many managers trade in the same direction. On the otherhand, commissions and fees paid by investors are supposedly leviedin exchange for an expert management of the investors’ capital.Thus, a manager that simply imitates the behavior of others does notadd value with her

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Zúñiga Romero, Marjorie, and Olimpia del Águila Cazorla. "The issue of fees in the administration of Latin American pension system, with special reference to the Colombian system." Revista de Derecho Uninorte, no. 44 (June 15, 2015): 247–68. http://dx.doi.org/10.14482/dere.44.7175.

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Bagaajav, Ariunsanaa. "SOCIAL CONTEXTS OF FINANCIAL EXPLOITATION OF OLDER ADULTS IN MONGOLIA: AN EXPLORATORY STUDY." Innovation in Aging 7, Supplement_1 (2023): 776–77. http://dx.doi.org/10.1093/geroni/igad104.2509.

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Abstract Financial exploitation (FE) is a type of elder abuse and is the illegal or improper use of funds and resources of older persons. Approximately one in 15 older adults are victimized by FE globally. Due to its devastating consequences, FE has been identified as an emerging health, financial, and social crisis. Evidence suggests exploring cultural values is crucial to understanding the nature of FE in a specific context. While conceptualization of FE varies significantly across cultures, little is known about FE in Mongolia given its potential for increased vulnerability. We present find

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