Academic literature on the topic 'Pension trusts – great britain'

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Journal articles on the topic "Pension trusts – great britain"

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Zelenko, Vasyl. "The latest trends in government reforming the pension system in Great Britain." Galician economic journal 94, no. 3 (2025): 176–82. https://doi.org/10.33108/galicianvisnyk_tntu2025.03.176.

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This article examines the evolution of the United Kingdom pension system, which is considered one of the oldest and most effective in Europe. The author emphasizes that despite its long history of operation, the pension system is constantly changing under the influence of demographic and socio-economic challenges. One of the main problems in the pension system is the growing aging of the population, which increases the burden on social security payers and the state budget, from which the basic pension is financed. In this regard, attention is focused on the need for continuous improvement of p
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Luković, Stevan, and Marko Savićević. "The decline of defined benefit pension plans in developed countries." Ekonomika 67, no. 3 (2021): 19–37. http://dx.doi.org/10.5937/ekonomika2103019l.

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Defined benefit pension plans have played an important role in pension sectors of developed countries in North America, Great Britain and Western Europe for several decades. However, with the beginning of the 21st century, altered demographic trends and global financial market fluctuations have significantly disrupted the financial position of defined benefit pension plans. The aim of this paper is to examine the long-term movement of indicators of the importance of defined benefit pension plans in the pension systems of four developed countries: the United States, Canada, the Netherlands and
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Szczepański, Marek. "Quasi-obowiązkowe uczestnictwo w pracowniczych programach emerytalnych na przykładzie Wielkiej Brytanii. Szanse i zagrożenia." Ekonomia 23, no. 3 (2018): 33–46. http://dx.doi.org/10.19195/2084-4093.23.3.3.

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Quasi-compulsory participation in occupational pension schemes on example of Great Britain: opportunities and threatsThe purpose of this article is to identify the opportunities and threats associated with compulsory or quasi-compulsory participation in occupational pension schemes based on the literature review of the subject and the comparative studies of the effects of introducing such solutions in selected countries UK, Ireland. On this basis, conclusions and recommendations will be made regarding the proposed introduction of similar solutions in the Polish pension system.
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Hrnčárková, Zdeňka. "The alternative pension systems from the prospect of the reform of the Czech pension system." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 53, no. 3 (2005): 243–50. http://dx.doi.org/10.11118/actaun200553030243.

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The main reason for the reform of the Czech pension system is the unfavourable demographic situation. The pensions in the Czech Republic are still financed through pure Pay As You Go system which is outdated. Firstly there are described the basic definitions and functions of the pension system. As well the circumstances leading to the origin of the alternative pension models are introduced. The next parts present the today trends in European pension systems and include the characteristics of the pension systems in Germany, Great Britain, Sweden and the Czech Republic. The most important, fourt
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Maher, Craig S., Sungho Park, and James Harrold. "The Effects of Tax and Expenditure Limits on Municipal Pension and Opeb Funding during the Great Recession." Public Finance and Management 16, no. 2 (2016): 121–46. http://dx.doi.org/10.1177/152397211601600203.

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The Great Recession of 2008–09 caused an array of fiscal challenges for state and local governments in the US, including the underfunding of pensions and retiree health benefits (Joyce, 2013). It is estimated that in 2009 the 61 largest cities in the US had unfunded pension and retiree health benefits liabilities equal to $217 billion (The Pew Charitable Trusts, 2013). Given these constraints, we are primarily interested in understanding the effects of institutional factors, more specifically the role of tax and expenditure limitations (TELs), on pension and other post-employment benefit (OPEB
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Aleksandrova, Anna Victorovna. "Foundations of Pension Legislation in Russia, France, and Great Britain: An Investigation on Political Doctrines in the 17-20th Centuries." Journal of History Culture and Art Research 10, no. 1 (2021): 42–58. http://dx.doi.org/10.7596/taksad.v10i1.2943.

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The article considers the process of forming conceptual foundations of pension legislation in Russia, France, and Great Britain. The scientists of 17-18th centuries substantiated the right to life and human dignity as the most important human rights. Later, in 19-20th centuries, the right to a dignified existence, the right to assistance from the state in case of disability were formulated. The need for the livelihood of the elderly was recognized by most authors, however, there were serious discrepancies regarding the methods for provision and sources of financing payments. The article consid
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Cheberyako, O., and V. Bykova. "Models of the pension system: international experience and local practice." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 212 (2020): 43–51. http://dx.doi.org/10.17721/1728-2667.2020/212-5/6.

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The article substantiates the nature of the national models of the pension system and its structure in accordance with the concept of the Organization for Economic Co-operation and Development (OECD). The basis of the national models of pension system are two well-known models of social security: Bismarck and Beveridge Social Insurance Systems. Thus, authors prepared the comparison of this models. The features of pension system in the countries of Europe (Germany, Great Britain, Sweden, Poland), the United States and Chile are analysed. The analysis of the national models of the pension system
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KAPUSTIN, ARTEM. "RUSSIAN PERSONAL FUNDS AND ANGLO-AMERICAN TRUSTS: COMPARISON OF MANAGEMENT RELATIONS." LEGAL BULLETIN 4, no. 7 (2022): 99–108. https://doi.org/10.5281/zenodo.11189576.

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This article compares the relations on the management of transferred assets in personal funds and Anglo-American trusts from the standpoint of various criteria: control / supervision of management, responsibility for the founder’s debts, the duration of the relationship, etc. The relevance of the article is due to the need to introduce trust-like entities into the Russian legal system, which is not elaborated in the doctrine. Purpose : to conduct a comparative legal study of Anglo-American trusts and Russian personal funds on the example of the legislation of the USA, Great Britain, New
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Torp, Cornelius. "The Pension Crisis and the ‘Demographic Time Bomb’: Perceptions and Misperceptions in Great Britain and Germany at the Turn of the Millennium." English Historical Review 136, no. 583 (2021): 1542–73. http://dx.doi.org/10.1093/ehr/ceab355.

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Abstract At the turn of the millennium, Germany and the United Kingdom experienced the most severe crises of their pension systems since the Second World War. In both cases, politicians reacted with extensive reforms. The political debates in each country revolved around the notion that demographic ageing was at the root of the crises. Hence, the call for greater intergenerational equity became the key justification of fundamental pension-system reform. But a comparative historical analysis reveals that it is a vast oversimplification to blame the pension crises entirely on demographic ageing.
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Носков, С. И., А. П. Медведев, and И. В. Овсянников. "Analysis of predictor responses in the Leontief function for fi nancing amount of the social fund department." Proceedings in Cybernetics 23, no. 3 (2024): 40–45. http://dx.doi.org/10.35266/1999-7604-2024-3-5.

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The paper gives a brief review of publications on the application of mathematical modeling methods in pension provision. Regarding the application of the Heston-Hull-White model in pension fund manage ment, specifi cally, we examine: the description of pension fund returns in Spain and Great Britain using an autoregressive model and neural network; the model of pension plan participants in the Slovak Republic; the problem of optimal management of defi ned contribution pension funds; the problem of optimal investment of a pension scheme participant facing stochastic infl ation; the nonlinear op
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Dissertations / Theses on the topic "Pension trusts – great britain"

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Kruger, Leander. "Comparison of taxation reforms regarding retirement funding between South Africa and the United Kingdom." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18200.

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The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The
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Lukeš, Tomáš. "Political determinants of economic reforms: case study of of pension schemes." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-72229.

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The work aims to explain the character and success/failure of pension reforms with help of political explanatory variables. The constitution of given political system is considered, as well as the actual political alignment and the role of electorate, in explaining the processes underlying the pension scheme reforms - a major topic of today's aging societies. The case study approach is used, utilising the recent experience of Great Britain and Sweden in reforming the pensions. The findings are compared with the results and conclusions suggested by a dynamic economic model of pension scheme swi
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KUBIŠOVÁ, Barbora. "Český důchodový systém a jeho další vývoj ve srovnání s důchodovými systémy vybraných států Evropské unie." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-137736.

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The theme of my diploma thesis is a comparison of the Czech pension system with pension systems of chosen European Union countries. I focus also on planned changes and a further development in the Czech pension system and in chosen states. For the comparison I chose four states ? the Slovak Republic, Poland, Germany and the Great Britain. I chose the Slovak Republic, Poland and Germany because these are states with the pension systems similar to the Czech Republic. On the contrary I selected the Great Britain because its system is very different. The aim of this thesis was to compare pension s
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Books on the topic "Pension trusts – great britain"

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Ellison, Robin. Pension Fund Reform: A guide to the Social Security Act 1985. Certified Accountant Publications for the Association of Certified Accountants, 1986.

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Ellison, Robin. Pension fund reform: A guide to the Social Security Act 1985. Longman Professional, 1986.

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Martin, Jenkins, ed. Blackstone's guide to the Pensions Act 2004. Oxford University Press, 2005.

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1967-, Bell Jennifer, Sleziak Douglas, and Nabarro Nathanson (Firm). Pensions Dept., eds. Pensions law handbook. 8th ed. Tottel Pub., 2008.

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Paul, Thornton. Good governance for pension schemes. Cambridge University Press, 2011.

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Jones, Susan (Writer on pensions law), editor and Nabarro Nathanson (Firm). Pensions Department, eds. Pensions law handbook. Bloomsbury Professional, 2015.

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Board, Occupational Pensions. Protecting pensions, safeguarding benefits in a changing environment: A report by the Occupational Pensions Board in accordance with section 66 of the Social Security Act 1973. H.M.S.O., 1989.

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Harvie, Shona, Joanne Scriven, and Phil Spary. Practical Pension Scheme Accounting. Bloomsbury Professional, 2018.

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Harvie, Shona, Joanne Scriven, and Phil Spary. Practical Pension Scheme Accounting. Bloomsbury Publishing Plc, 2018.

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Harvie, Shona, Joanne Scriven, and Phil Spary. Practical Pension Scheme Accounting. Bloomsbury Publishing Plc, 2018.

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Book chapters on the topic "Pension trusts – great britain"

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Preti, Sara, and Enrico di Bella. "Gender Equality as EU Strategy." In Social Indicators Research Series. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-41486-2_4.

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AbstractGender equality is an increasingly topical issue, but it has deep historical roots. The principle of gender equality found its legitimacy, even if limited to salary, in the 1957 Treaty of Rome, establishing the European Economic Community (EEC). This treaty, in Article 119, sanctioned the principle of equal pay between male and female workers. The EEC continued to protect women’s rights in the 1970s through equal opportunity policies. These policies referred, first, to the principle of equal treatment between men and women regarding education, access to work, professional promotion, an
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Broder, Albert. "Banking and the Electrotechnical Industry in Western Europe." In International Banking 1870-1914. Oxford University PressNew York, NY, 1992. http://dx.doi.org/10.1093/oso/9780195062717.003.0021.

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Abstract Banks rarely appear as structural elements in studies of industrial history. If they do it is as suppliers of short-term working capital or seekers after the profits of capital export (for example, in France and Great Britain), or as the creators of cartels or trusts to reduce competition (Germany, perhaps the United States). This situation results from the difficulty of finding precise documentation. Unlike most economic properties, bank assets are volatile and variable.
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