Academic literature on the topic 'Pension types'

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Journal articles on the topic "Pension types"

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Sayfiddinov, Ilkhom, and Hasan Kholbutayev. "PENSION SYSTEM FOREIGN COUNTRIES." INNOVATIONS IN ECONOMY 4, no. 2 (February 28, 2021): 87–94. http://dx.doi.org/10.26739/2181-9491-2021-2-12.

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The article is devoted to the study of the essence and significance of the pension system in the social protection of the population. The main directions of reforming the pension provision system in some developed and developing countriesare examined in the article. The article analyzes the types of pensions in foreign countries
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Chetyrkin, E. "Pension Fund of the International Organizations." World Economy and International Relations, no. 5 (2014): 15–20. http://dx.doi.org/10.20542/0131-2227-2014-5-15-20.

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The article describes the UN Joint Staff Pension Fund: the adopted pension scheme (pattern), the types of pensions and benefits, the basic rules applicable in determining the size of pensions and contributions to the Fund. The author analyses the dynamics of the main financial indicators of the Fund, as well as the results of successive actuarial valuations of the Fund and the measures taken to eliminate detected actuarial deficit.
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Nanda, Yulia Vidya, and Apriani Dorkas Rambu Atahau. "AN EMPIRICAL STUDY ON PENSION FUNDS’ PORTFOLIO AND INVESTMENT PERFORMANCE: THE EFFECT OF PENSION FUNDS’ SIZE." Jurnal Manajemen dan Kewirausahaan 22, no. 2 (September 1, 2020): 115–21. http://dx.doi.org/10.9744/jmk.22.2.115-121.

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This study seeks to investigate whether larger pension funds exhibit better investment performance than smaller ones and differences in the selection of investment instruments between large and small pension funds. Our research sample is 13 pension funds that are the members of BKS Dapen-KI (Badan Kerja Sama Dana Pensiun Kristen Indonesia – the Cooperation Council of Christian Pension Fund in Indonesia) in 2010-2017. We use the quantitatively descriptive and independent-sample t-test methods. The results indicate no significant difference between the performance of large and small pension funds likely because both pension fund types have relatively similar total assets. However, large and small pension funds have exhibit different investment instruments selection.
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Ziyadullaev, Makhmudjon. "THE ROLE OF STATE PENSIONS IN SOCIAL PROTECTION OF CITIZENS." JOURNAL OF LAW RESEARCH 6, no. 3 (March 30, 2021): 45–52. http://dx.doi.org/10.26739/2181-9130-2021-3-6.

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This article presents ofthe content of the right to social security, which is considered as one of the constitutional rights of citizens, the role of state pensions in the social protection of pensioners and the world pension systems, including distributive, mandatory and conditional pension funds.As well as the size of pensions and their components, the relevance and importance in the Republic of Uzbekistan, the ratification of the UN Universal Declaration of Human Rights and changes in thepension sector over the past 3-4 years, taking into account the types of pension provision, frombeginningsof independence of our country
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Yeh, Chung-Yang, Hyunwook Cheng, and Shih-Jiunn Shi. "Public–private pension mixes in East Asia: institutional diversity and policy implications for old-age security." Ageing and Society 40, no. 3 (September 25, 2018): 604–25. http://dx.doi.org/10.1017/s0144686x18001137.

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AbstractPrevious studies of East Asian welfare regimes focus on similarities between social security schemes. In contrast, this paper explores cross-national variations in public–private pension mixes in six welfare states: China, Hong Kong, Japan, Singapore, South Korea and Taiwan. Our research echoes the pension policy analysis of international organisations but takes a step forward with emphasis on the historical and institutional characteristics of the respective pension systems. The analysis identifies three institutional patterns. First, the statist pension system (Taiwan and China) primarily relies on public pensions to provide old-age security, with private pensions playing a rather minor role. Second, in the dualist pension system (Japan and Korea) both public and private pensions work in parallel to ensure retirement income, though a clear security gap exists between workers in the formal and informal economies. Finally, the individualist pension system (Hong Kong and Singapore) is characterised by genuine fully funded individual accounts, emphasising citizens’ own responsibilities for ensuring old-age security. These three types of pension systems demonstrate distinct institutional characteristics and policy outcomes, illustrated by the juxtaposition of their institutional structures as well as by the comparison of key indicators collected from government reports and Organisation for Economic Co-operation and Development statistics. The paper concludes with a theoretical reflection of East Asian pension policies and a diagnosis of the distinct challenges confronted by each of the various pension patterns.
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Lapaeva, A. V. "The Pension System in the Russian Empire in the 19th – Early 20th Centuries." Pravo: istoriya i sovremennost', no. 3(12) (2020): 018–23. http://dx.doi.org/10.17277/pravo.2020.03.pp.018-023.

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The article examines the formation and development of the pension system of the Russian Empire in the 19th – early 20th centuries. It is proved that the Charter on pensions and lump-sum benefits for state (military and civil) employees in 1827 laid the foundation for an integral pension system, which combined such types of state security as pension and grant. It was established that one of the positive measures aimed at creating favorable conditions for the development of the pension system was the introduction of special preferential conditions for certain categories of civil servants, concerning the reduction of the length of service for the acquisition of the right to a pension. It is determined that in parallel with the state pension system, a non-government pension system for civil servants was developed, which operated on the basis of two models – the emerita pension (insurance-based) and the savings-support pension (account-based).
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Stetsyuk, Tetyana. "PENSION PROVISION AS THE MAIN COMPONENT OF SOCIAL GUARANTEES OF SOCIETY DEVELOPMENT." Economic Analysis, no. 30(1, Part 2) (2020): 149–55. http://dx.doi.org/10.35774/econa2020.01.02.149.

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Introduction. The quality of life of the population largely depends on the pension provision of citizens of retirement age and confidence in the future of working people. Pension provision in Ukraine is carried out in conditions of constant financial overstrain and instability. Instability in society requires a certain stability, income differentiation necessitates their fair redistribution. In Ukraine, as in many countries around the world, pensions are an important component of the social protection system, whose task is to support the material well-being of citizens and their families in the event of retirement for various reasons specified by law. However, these issues need constant further research, because pensions are an important component of social guarantees for the development of society. Goal. To characterize and systematize the structure of pension provision by studying the principles of pension provision formation as an important component of social guarantees of society and determining the directions of its improvement. Method (methodology). The author used the abstract-logical method and the method of observation to form theoretical positions and conclusions; structural method, method of comparison for the analysis of pension provision and its development. Results. The article considers pension provision as a component of social guarantees of society development. The dynamics of the ratio of the number of employed population to the number of pensioners is calculated; the dynamics of the number of pensioners by types of pensions in Ukraine is analyzed; the analysis of dynamics of the average size of pension on kinds of maintenance is carried out; the comparison of the average size of pension in national and foreign currency is made taking into account the size of a subsistence level; It is determined that the dynamics of wages is extremely important for balancing the pension system and ensuring current payments.
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Kurchenko, Oleg S. "Legal Means to Prevent Unjustified Payment of Pensions to Citizens Living Abroad." Herald of Omsk University. Series: Law 17, no. 4 (December 28, 2020): 53–64. http://dx.doi.org/10.24147/1990-5173.2020.17(4).53-64.

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Introduction. The legislation of the Russian Federation provides for the possibility of paying most types of pensions to those citizens whose place of permanent residence is a foreign state. At the same time, permanent residence of a pensioner abroad increases the risk of unjustified payment of pensions and creates the need to use additional legal means aimed at preventing such consequences. Purpose. The purpose of the study is to describe the system of legal means that are aimed at preventing unjustified payment of Russian pensions to citizens living abroad, and to analyze the provisions of Russian and international legal acts that establish these legal means. Methodology. To achieve these goals, formal legal (dogmatic) method and comparative legal method were mainly used. Results. The system of legal means to prevent unjustified payments to those Russian citizens who permanently reside abroad includes legal means provided for by national legislation and the norms of international treaties concluded by the Russian Federation. The first group is represented mainly by additional obligations of the beneficiary to inform the pension agency about maintaining the grounds for payment of pensions (especially the duty to confirm being alive), failure to which, as a general rule, constitute grounds for the suspension of payment of pension. The legal means stipulated in international legal acts are based on the interaction of the competent institutions of the Contracting parties and are implemented, as a rule, without the participation of the pension recipient. Conclusion. The expansion of the list of States with which Russia has concluded international agreements on cooperation in the field of social security and the improvement of national legislation in this area should help reduce the number of cases of excessive payment of pensions to citizens living abroad.
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Schmähl, Winfried. "Perspektiven der Alterssicherungspolitik in Deutschland – Über Konzeptionen, Vorschläge und einen angestrebten Paradigmenwechsel." Perspektiven der Wirtschaftspolitik 1, no. 4 (November 2000): 407–30. http://dx.doi.org/10.1111/1468-2516.00025.

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Abstract The paper outlines different concepts for designing pension policies linked to current reform proposals in Germany. The role of the state, mandatory or voluntary savings for old age and the primary objectives and types of income redistribution aimed at by the design of pension schemes are central. In contrast to the economic debate which is dominated by the topic pay-as-you-go (PAYG) versus funding, the author argues that it is especially important to deal with changes within the major German PAYG-financed scheme in order to realize positive economic and social effects, especially by a close contribution±benefit link as part of a broader reform concept. There are, however, limits to an overall reduction of the pension level in such a pension scheme, if a close contribution±benefit link is to remain politically acceptable. Here this is demonstrated by current reform proposals for substituting a major part of PAYG pensions by funded pensions in Germany. The paper also points out some hidden, implicit and long-term effects of such a strategy. Finally, the author refers to some often neglected effects in mainstream proposals for a major shift towards funding. 430
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Shaqiri, Nexhmedin. "Economic Transition Process and Kosovo Pension Reform System." European Journal of Economics and Business Studies 6, no. 1 (December 1, 2016): 80. http://dx.doi.org/10.26417/ejes.v6i1.p80-100.

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This article aims to study the Kosovo economic transition process and its impact on the Pension system reform. The study will focus on; model of new economic building system (market liberalization, economic recovery, the concept of entrepreneurship development, system integration of economic trends in the global economy, privatization and transformation of property, social welfare, social justice), etc. During this study different theories on the transition process in the economy will be used, as well as theories on reforming the pension system in the world, which affirm the sustainability of the construction of the new economic and pension system. Methods used will serve to draw relevant conclusions as follow; heuristic, descriptive, historical, comparative, statistical. The hypothesis of this study is, "Impact of the economic reform system in Kosovo and its results in the construction of the new sustainable pension system model." Through this study conceptual changes to the economic system will be put forward, dealing with socialist and liberal philosophy, as different concepts of economic development, the role of the state or the market as a regulator of the economic system. In particular, attention is paid to the new pension system in Kosovo; the causes for reform of the pension system, reforming the pension system, the basic goals of the reform of the pension system, the types of pensions systems in the world, the conceptual basis of the construction of the pension system in Kosovo, the principles of the reform of the pension system, the regulatory framework of the new pension system in Kosovo, advantages and challenges of multi pillar pension system model, the model used for Kosovo's pension system, pension schemes in Kosovo, the efficiency of the new pension system in Kosovo, comparing the new pension system in Kosovo with pension systems of other countries in the region.
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Dissertations / Theses on the topic "Pension types"

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Sasaki, Ichiro. "Are pension types associated with happiness in Japanese older people?: JAGES cross-sectional study." Kyoto University, 2019. http://hdl.handle.net/2433/242913.

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Govorun, Maria. "Pension and health insurance, phase-type modeling." Doctoral thesis, Universite Libre de Bruxelles, 2013. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/209447.

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Depuis longtemps les modèles de type phase sont utilisés dans plusieurs domaines scientifiques pour décrire des systèmes qui peuvent être caractérisés par différents états. Les modèles sont bien connus en théorie des files d’attentes, en économie et en assurance.

La thèse est focalisée sur différentes applications des modèles de type phase en assurance et montre leurs avantages. En particulier, le modèle de Lin et Liu en 2007 est intéressant, parce qu’il décrit le processus de vieillissement de l’organisme humain. La durée de vie d’un individu suit une loi de type phase et les états de ce modèle représentent des états de santé. Le fait que le modèle prévoit la connexion entre les états de santé et l’âge de l’individu le rend très utile en assurance.

Les résultats principaux de la thèse sont des nouveaux modèles et méthodes en assurance pension et en assurance santé qui utilisent l’hypothèse de la loi de type phase pour décrire la durée de vie d’un individu.

En assurance pension le but d’estimer la profitabilité d’un fonds de pension. Pour cette raison, on construit un modèle « profit-test » qui demande la modélisation de plusieurs caractéristiques. On décrit l’évolution des participants du fonds en adaptant le modèle du vieillissement aux causes multiples de sortie. L’estimation des profits futurs exige qu’on détermine les valeurs des cotisations pour chaque état de santé, ainsi que l’ancienneté et l’état de santé initial pour chaque participant. Cela nous permet d’obtenir la distribution de profits futurs et de développer des méthodes pour estimer les risques de longevité et de changements de marché. De plus, on suppose que la diminution des taux de mortalité pour les pensionnés influence les profits futurs plus que pour les participants actifs. C’est pourquoi, pour évaluer l’impact de changement de santé sur la profitabilité, on modélise séparément les profits venant des pensionnés.

En assurance santé, on utilise le modèle de type phase pour calculer la distribution de la valeur actualisée des coûts futurs de santé. On développe des algorithmes récursifs qui permettent d’évaluer la distribution au cours d’une période courte, en utilisant des modèles fluides en temps continu, et pendant toute la durée de vie de l’individu, en construisant des modèles en temps discret. Les trois modèles en temps discret correspondent à des hypothèses différentes qu’on fait pour les coûts: dans le premier modèle on suppose que les coûts de santé sont indépendants et identiquement distribués et ne dépendent pas du vieillissement de l’individu; dans les deux autres modèles on suppose que les coûts dépendent de son état de santé.


Doctorat en Sciences
info:eu-repo/semantics/nonPublished

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Dondi, Gabriel Arnon. "Models and dynamic optimisation for the asset and liability management of pension funds." Zürich : Measurement and Control Laboratory, ETH Zentrum ML, 2005. http://e-collection.ethbib.ethz.ch/show?type=diss&nr=16257&part=abstracts.

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Paloalto, Ma Laura Ruiz. "Aposentadoria e as mudanças de vida das pessoas com diabetes tipo 2." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/22/22133/tde-14112007-132057/.

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Trata-se de um estudo qualitativo, que teve como objetivo compreender as mudanças de vida das pessoas aposentadas com diabete tipo 2. Primeiramente se caracteriza a população com diabetes tipo 2 da Clínica Hospital ISSSTE Celaya - México, onde extraiu-se uma amostra de 56 pacientes do quais 39,28% estão entre 60 e 69 anos de idade, 53,6% pertencem ao sexo feminino, 69,6% são casados, 35,7% são do lar, 41% têm nível básico de estudos, 92,8% vivem com algum familiar, 28,57% têm entre 1 e 5 anos de diagnóstico, 87,7% comparecem à consulta pelo menos uma vez ao mês, 60,7% foram em mais de uma ocasião, 39,3% ignoram as causas de hospitalização, 66,1% têm patologia associada, 98,2% fazem tratamento medicamentoso. A seguir se aplica uma entrevista semiestruturada com dez pacientes com diabetes tipo 2 e por meio da Análise de Conteúdo Modalidade Temática, chegou-se a quatro grandes temas: 1) vida dedicada ao trabalho; 2) insegurança em relação ao diabetes tipo 2; 3) alternativas depois da aposentadoria e 4) plano terapêutico para o controle do diabete tipo 2. O resultados evidenciaram que grande parte dos sujeitos tiveram uma vida dedicada ao trabalho, que gerou satisfação e insatisfação. Antes da aposentadoria relatam que não tiveram tempo para o cuidado com o controle metabólico do diabetes, priorizaram o trabalho, o cuidado dos filhos e do lar, além de que havia uma dupla jornada de trabalho que nem sempre era dividida com seus companheiros e filhos; mesmo reconhecendo que o diabetes tem um componente genético, isto não foi suficiente para que houvesse mudanças no estilo de vida, e consideram que os aspectos emocionais interferem no controle metabólico do diabetes; identificou-se que poucos sujeitos buscaram alternativas para o ocupação do tempo livre na aposentadoria, como participação em grupos comunitários ou no desenvolvimento de habilidades pessoais; foi possível apreender que além do tratamento convencional para o controle do diabetes, os sujeitos incorporam também as práticas não convencionais como o uso de plantas medicinais, como o Nopal, amplamente difundido e reconhecido na sociedade mexicana; além disso reconhecem que existe dificuldades para as mudanças no padrão alimentar, concorrendo para isso uma história alimentar com grandes quantidades de calorias e pela difusão de outras culturas alimentares na atualidade; não existe, no plano terapêutico, a prática das atividades físicas. Nas considerações finais reconhece-se que o México tem, no seu Plano Nacional de Saúde, referenciais teóricos mais amplos como o da atenção primária à saúde e da promoção da saúde, mas ao apresentar uma organização dos serviços de proteção social e de saúde organizados por Institutos de Seguridade Social. Estes detém autonomia para a incorporação e adequação da macro política no âmbito local, e que reflete na forma de atenção à saúde, dispensada para a população usuária. Mesmo incorporando parte da política de promoção da saúde, por meio da formação dos clubes de diabéticos, ainda não é considerado a focalização na família e o seu entorno social. Nesse sentido, percebe-se que as pessoas com diabetes tipo 2, não tem um seguimento regular na assistência, assim como no autogerenciamento do seu controle metabólico, fato, evidenciado pelo grande número de consultas e internações hospitalares durante o período de um ano. Também faz parte de nossas reflexões o fato as dificuldades para a adoção de mudanças no estilo de vida parecem estar relacionadas ao aparecimento e a confirmação do diabetes tipo 2 na fase adulta, onde os costumes, crenças e valores já estão incorporados no cotidiano, por isso qualquer mudança parece ser mais penosa para estas pessoas.
This qualitative study aimed to understand life changes of retired people with diabetes type 2. First, the population with diabetes type 2 from the Clinic Hospital ISSSTE Celaya, México was characterize, from which a sample of 56 patients where extracted, 39.28% are between 60 and 69 years old, 53.6% female, 69.6% married, 35.7% housewives, 41% primary schooling, 92.8% live with relatives, 28.57% has one to five years of diagnosis, 87.7% attend consultation at least one a month, 60.7% attended more than one occasion, 39.3% ignored hospitalization causes, 66.1% has associated pathology, 98.2% is under medicament treatment. A semi-structured interview was applied to ten patients with diabetes type 2. Four main themes emerged through Content Analysis Thematic Modality: 1) life dedicated to work; 2) insecurity regarding the diabetes type 2; 3) alternatives after retirement and 4) therapeutic plan for the control of diabetes type 2. The results evidenced that a great portion of them had a life dedicated to work, which caused both satisfaction and dissatisfaction. They reported that before retiring they had no time for keeping the diabetes metabolic control, prioritized work, children and family, besides double work journey which was not always divided with their partners and children: the recognition that diabetes has a genetic component was not sufficient for changes in the life style and they consider that emotional aspects interfere in the metabolic control of diabetes; a few subjects sought alternatives for occupying their free time after retirement, such as the participation in communitarian groups or in the development of personal abilities. It was possible to infer that besides the conventional treatment for the diabetes control, subjects also incorporated non-conventional practices such as the use of medicinal plants, as Nopal, largely disseminated and known by the Mexican society. They also recognize there are difficulties in changing eating habits, which are coupled with a history of great quantity of calories ingested and to other cultural eating habits currently disseminated, no therapeutic plan or practice of physical activities. It is acknowledged, in the final considerations, that the Mexican National Health Plan follows ample theoretical references such as those of primary health care and health promotion. However, its organization of services for social protection and health are performed by Social Security Institutes. These institutes have autonomy to incorporate and adequate the macro policy in the local sphere which is reflected in the form of health care delivered to the user population. Even incorporating part of the health promotion policy through the creation of diabetic clubs, the family focus and its social environment have not being considered. In this sense, it is perceived that people with diabetes type 2 do not have a regular follow-up in the assistance or self manage their metabolic control, which is evidenced by the great number of consultations and hospitalizations during a one-year period. The difficulties in adopting changes in their life styles seem to be related to the appearance and confirmation of diabetes type 2 in adult age, when habits, beliefs and values are incorporated in routine; thus, any change seems to be more difficulty for them.
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Sung, Chien-Jung, and 宋建融. "The Effect of Pension Plan Asset Types on Pension Disclosure Readability." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/13209154577089290656.

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碩士
輔仁大學
會計學系碩士班
103
The purpose of this study is to examine the effect of pension plan asset types on pension disclosure readability. After SFAS 132 (R) implementation, companies are required to disclose the type of pension assets. Therefore, when a company uses a higher expected rate of return, after the adoption of SFAS 132 (R) must reduce the expected rate of return, or choose the high-risk investment plans. The study is expected when the company invest plan assets in high-risk types of assets, the management will use complex word to prepare financial statements. We use readability index to measure the 10-K pension disclosure quality through 2003 to 20013. The empirical results found that asset allocation of pension plan assets will not affect readability of financial statements.
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Bauer, Vilém. "Systém dávek důchodového pojištění." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-368761.

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The submitted thesis deals with the system of retirement pension insurance within the territory of the Czech Republic. In the opening chapters it explains rudimentary terms and other important notions whose - at least sketchy - characterization is necessary for further full comprehension of the complex system of retirement pension benefits. The fifth chapter focusses on elementary terms which make clear the general calculation of retirement pension income. In the thesis different pension incomes (old age pension, disability pension and surviving dependant's pension) are defined by a general introduction into the topic of the respective types of pensions and their caracterization. In some cases there is a brief note about the historical context of the pension, in particular in case of surviving dependants' pensions. The thesis refers to the roots of such an adjustment. Then it is made clear what the legal conditions for the pension claim are, what entitles the benefit duration and when - according to the law - the respective benefit of pension insurance system expires, including the amount and payment of different pension incomes. The thesis includes important judicial verdicts of Czech law courts, principally on the retirement age interpretation, and a significant sentence of the European Court of...
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Su, Li-wen, and 蘇麗文. "The Types of Pension Plans and the Firm''s Risk Behavior." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/02177655560544130716.

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碩士
逢甲大學
財務金融學所
99
The types of pension plans can be divided into defined contribution (DC) and defined benefit (DB). In views of business, the defined contribution pension plans just take the firm''s operation risk. The defined benefit pension plans not only bear the firm''s operation risk, but also funding risk. Therefore, the firms are based on the considerations of insolvency cost or insurance effects to adjust their operating strategies. This study intends to examine the relation between different types of pension plans and firm''s risk behavior. The results show the firms with defined benefit pension plans tend to take less operation risk measured by the standard deviation of ROA. Because the firms adopting the defined benefit pension plans bear operation risk as well as funding risk, they tend to choose conservative operating strategies to avoid the high cost of bankruptcy and financial distress. However, the relation between the types of pension plans and firms’ operation risk become insignificant when the risk is measured by degree of operating leverage or degree of financial leverage.
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KUO, MING-CHE, and 郭明哲. "The Relationship between Types of Pension Planning and Personality, Life Style- for Example Private College Teachers and Employees." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/upry52.

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碩士
朝陽科技大學
保險金融管理系
106
Private School Pension System has already executed new rules in January 2010, which changed Definded Benefit Plan to Dedinded Contribution Plan. It solved the problem of foundation bankruptcy of private school pension fund. Nowadays, they provided four kind of funds to choose. The purpose of this study is to explore the relationships between personality, life styles and private college teachers and employees’ types of pension planning. This study adopted online-questionnaires. The number of receiving questionnaires was 160. The number of effective questionnaires was 155. The rate of effective questionnaires was 96.9%. The result of this study shows that private college teachers and employees who choose Aggressive fund have higher agreeableness than people who choose Conservative fund and Life cycle fund. People who choose Steady fund have higher openness than people choose Conservative fund. People who choose Life cycle fund have lower openness and price sensitivity than the others.
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YU, CHEN-YI, and 游湞翊. "The Relationship between Types of Pension Planning and Financial Perceptions, Risk Perceptions - for example Private college Teachers and Employees." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/u2a2ad.

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碩士
朝陽科技大學
保險金融管理系
106
Taiwan’s population structure is aging fast. Private School Pension System has already executed new rules in January 2010, which changed Definded Benefit Plan to Dedinded Contribution Plan. It solved the problem of foundation bankruptcy of private school pension fund. Nowadays, they provided four kind of funds to choose. Because everyone has different risk properties, so each porfolio has different ROI. The purpose of this study is to explore the relationships between financial cognition, risk cognition and private college teachers and employees’ types of pension planning. This study adopted online-questionnaires. The number of receiving questionnaires was 160. The number of effective questionnaires was 155. The rate of effective questionnaires was 96.9%. The result of this study shows that 49% of private college teachers and employees choosed Steady fund. People who choose Life cycle fund have lower financial planning cognition than the others. People who choose Aggressive fund have higher risk acceptance and profit cognition than people who choose Conservative fund and Steady fund.
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Books on the topic "Pension types"

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Gustman, Alan L. Imperfect knowledge of pension plan type. Cambridge, MA: National Bureau of Economic Research, 2007.

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Gustman, Alan L. Imperfect knowledge of pension plan type. Cambridge, Mass: National Bureau of Economic Research, 2007.

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Tyler, Anne. Celestial navigation. Hampton, N.H: Curley Large Print, 1994.

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Tyler, Anne. Celestial navigation. New York: Fawcett Columbine, 1996.

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Tyler, Anne. Celestial navigation. New York: Ivy Books, 1993.

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United, States Congress Senate Committee on Health Education Labor and Pensions. The national immunization program: Hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Seventh Congress, first session on examining the national immunization program, focusing on the importance of strengthening the public health system to detect and respond to bioterrorist attacks, produce an adequate supply of vaccinations, and improve the developments of counter-measures against other types of bioterrorist attacks, November 27, 2001. Washington: U.S. G.P.O., 2002.

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Retirement Plan Types/With 2001 Quick Reference Guide. Kaplan Publishing, 2000.

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United States. Dept. of Veterans Affairs. and United States. Dept. of Veterans Affairs. Compensation and Pension Examination Project Office, eds. Quality measurement of compensation and pension examinations: National baseline performance : ten most common exam types. Nashville, Tenn: Compensation & Pension Examination Project Office, 2002.

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Otsuka, Michael. How to Guard against the Risk of Living Too Long. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198801221.003.0010.

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This chapter provides a defense of a type of occupational pension, known as “collective defined contribution” (CDC), which is based on the idea that it is possible to limit the employer’s liability to nothing more than a set contribution (a “defined contribution”) while retaining many of the benefits of the collectivization (pooling) of risks of a traditional defined benefit (DB) pension. CDC can be defended against a freedom-based objection from the right via an appeal to the following Hobbesian voluntarist justification: CDC constitutes a “Leviathan of Leviathans” into which it is rational for workers to choose to associate in order to tame longevity and investment risks. CDC pensions that arise from and mirror existing income inequalities can also be defended against an egalitarian objection from the left, by demonstration that they can be grounded in Rawlsian principles of reciprocity and property-owning democracy.
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Emir, Astra. 3. The Formation of a Contract of Employment. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198814849.003.0003.

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This chapter discusses how an employment contract is formed, and it then looks at the terms and conditions of employment and how these terms are to be interpreted. The types of terms discussed include express terms, implied terms, statutory terms, collective agreements and how such collective terms are incorporated, and looks at custom as a source of employment terms and works and staff rules. The chapter also considers other aspects of the contract of employment such as disciplinary and grievance procedures, job descriptions, written particulars of the contract of employment, the right to itemised pay statements, variation of contractual terms, and occupational pension schemes.
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Book chapters on the topic "Pension types"

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Simonovits, András. "Four Pension Models with Two Types." In Simple Models of Income Redistribution, 57–68. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-72502-4_4.

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Vah Jevšnik, Mojca, and Sanja Cukut Krilić. "Diaspora Policies, Consular Services and Social Protection for Slovenian Citizens Abroad." In IMISCOE Research Series, 441–56. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51245-3_26.

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Abstract This chapter explores the type and scope of Slovenian diaspora engagement policies with a focus on social protection. It shows that Slovenia’s engagement with its diaspora is mostly of political and cultural nature and primarily aims at preserving and strengthening Slovenian identity, heritage, language and culture, while less effort has been attributed to developing policies, programmes and tools to reduce exposure to social risks of its nationals abroad. This can be explained by the post-socialist nation-building process, as well as the structure of the social protection system, which is based on compulsory social insurance contributions and linked to employment in the Republic of Slovenia as the main basis for benefit entitlement. The chapter first explores the main characteristics of the Slovenian diaspora and wider institutional framework by which authorities in Slovenia engage with nationals abroad. It then reviews key engagement policies in the areas of unemployment, health, pensions, family-related benefits and economic hardship.
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Vankova, Zvezda. "Implementation of National Approaches to Circular Migration: Work Authorisation, Residence Status, and Social Security Coordination for Migrant Workers in Bulgaria and Poland." In IMISCOE Research Series, 177–213. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-52689-4_7.

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AbstractThis chapter aims to assess the implementation of national and EU legal migration instruments conducive to circular migration against the study’s benchmarks in the areas of work authorisation, residence status, and social security coordination which are key policy areas that need to be considered if this type of migration is to be facilitated. Each section commences with a legal and policy analysis of these instruments as of mid-2019 and then moves on to reveal their implementation dynamics. The implementation analysis is based on data retrieved from the Bulgarian and Polish administrations, focus groups with Ukrainian and Russian migrant workers, and interviews conducted with relevant stakeholders as part of the study as well as available data from recent studies. The chapter concludes with an assessment of the developed instruments against the study’s benchmarks in these three policy areas, looking inter alia into the possibility for migrants to change employer and occupation, access prolonged status, and export their pensions.
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Lafleur, Jean-Michel, and Daniela Vintila. "Do EU Member States Care About their Diasporas’ Access to Social Protection? A Comparison of Consular and Diaspora Policies across EU27." In IMISCOE Research Series, 1–31. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51245-3_1.

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Abstract Despite the growing literature on sending states’ engagement with their populations abroad, little is known so far about their role in helping the diaspora deal with social risks. As argued in this chapter, this is mainly because past studies on sending states’ policies and institutions for the diaspora have failed to systematically focus on social protection, while also ignoring that regional integration dynamics often constrain domestic responses to the welfare needs of nationals residing abroad. This volume aims to fill this research gap by comparatively examining the type of diaspora infrastructure through which EU Member States address the vulnerabilities faced by populations abroad in five core areas of social protection: health care, pensions, family, unemployment, and economic hardship. Drawing on data from two original surveys with national experts, we operationalize the concepts of descriptive infrastructure for non-residents (i.e. the presence of diaspora-related institutions) and substantive infrastructure (i.e. policies that provide and facilitate access to welfare for nationals abroad) in order to propose a new typology of states’ engagement with their diaspora in the area of social protection.
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"Types of Pension Plan." In Modern Actuarial Theory and Practice, Second Edition, 559–77. Chapman and Hall/CRC, 2004. http://dx.doi.org/10.1201/b11415-22.

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Watt, Gary. "2. Understanding trusts." In Equity & Trusts Law Directions, 25–45. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198869382.003.0002.

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Without assuming prior legal knowledge, books in the Directions series introduce and guide readers through key points of law and legal debate. Questions, diagrams and exercises help readers to engage fully with each subject and check their understanding as they progress. There are many kinds of trusts performing different functions. Private family trusts of the orthodox type are different from special trusts such as pension trusts and charitable trusts, and the so-called ‘NHS trust’. The diversity of functions performed by trusts explains why there is diversity within the law of trusts. This chapter provides an overview of trusts, including their usefulness, how they differ from other legal concepts (contracts, debt, powers, agency), the different trust types, the role of trusts in asset protection and the social significance of trusts. It looks at special categories of trusts and trustees, including bare trusts, protective trusts, pension fund trusts and asset protection trusts.
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Deng, Xiaohu, Christopher Goebert, Gershon Morgulis, and Isaac Yates. "Municipal Bonds." In Debt Markets and Investments, 95–112. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190877439.003.0006.

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This chapter discusses various types of municipal bonds, which represent an important part of the bond market. After providing a brief history of municipal bonds, the chapter then discusses two major types of municipal bonds: general obligation and revenue bonds. The next topics focus on tax exemption, credit considerations, and municipal bond structuring alternatives such as fixed, variable, and serial debt. Next, the chapter discusses the municipal bond value proposition resulting from comparatively low rates of default coupled with relatively high investment returns on a taxable equivalent basis. The chapter also highlights several “hot button” issues facing the municipal bond market such as pension bonds, private-public partnerships, and types of bond sales.
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Léime, Áine Ní, Nata Duvvury, and Caroline Finn. "Extended working life, gender and precarious work in Ireland." In Gender, Ageing and Extended Working Life. Policy Press, 2017. http://dx.doi.org/10.1332/policypress/9781447325116.003.0006.

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This chapter discusses extended working life policies in Ireland from a critical gender and life course perspective. It provides a contextualised discussion of the current nature of women's participation in the labour market, including diversity of occupation and employment status and family friendly policies and discuss how this shapes pension provision. The structure of the pension system is outlined describing women's current outcomes in terms of the type and level of pensions. Next is a discussion of reforms that have been introduced to pensions and employment policy and a consideration of the likely gender implications of these reforms, drawing on experiences in other countries and the OECD's projections. Finally, undertaking new analysis of the most recent data available, the impact of the recession, particularly on precarious employment among older workers is assessed and the impact of health disparities on employment and pension prospects is considered. Possible alternative policy approaches and/or modifications that would ensure that gender equality as well as cost-containment is pursued, are considered.
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Léime, Áine Ní, and Wendy Loretto. "Gender perspectives on extended working life policies." In Gender, Ageing and Extended Working Life. Policy Press, 2017. http://dx.doi.org/10.1332/policypress/9781447325116.003.0003.

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This chapter documents international policy developments and provides a gender critique of retirement, employment and pension policies in Australia, Ireland, Germany, Portugal, Sweden, the UK, and the US. It assesses the degree to which the individual country's extended working life policies have adopted the agenda (increasing pension age and introducing flexible working) set out by the OECD and the EU. Policies include raising state pension age, changes in the duration of pension contribution requirements, the move from defined benefits to defined contribution pensions, policies on caring for vulnerable members of the population, policies enabling flexible working and anti-age discrimination measures. An expanded framework is used to assess the degree to which gender and other intersecting issues such as health, caring, class, type of occupation and/or membership of minority communities have (or have not) been taken into account in designing and implementing policies extending working life.
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Emir, Astra. "3. The Formation of a Contract of Employment." In Selwyn's Law of Employment, 78–110. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198836636.003.0003.

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This chapter discusses how an employment contract is formed, and it then looks at the terms and conditions of employment and how these terms are to be interpreted. The types of terms discussed include express terms, implied terms, statutory terms, collective agreements and how such collective terms are incorporated, and looks at custom as a source of employment terms and works and staff rules. The chapter also considers other aspects of the contract of employment such as disciplinary and grievance procedures, job descriptions, written particulars of the contract of employment, the right to itemised pay statements, variation of contractual terms, and occupational pension schemes.
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Conference papers on the topic "Pension types"

1

PISARENKO, Zhanna V., Natalia P. KUZNETSOVA, Nguyen Cahn TOAN, and Leonid A. IVANOV. "YIELDCO AS A PERSPECTIVE INVESTMENT VEHICLE." In International Scientific Conference „Contemporary Issues in Business, Management and Economics Engineering". Vilnius Gediminas Technical University, 2021. http://dx.doi.org/10.3846/cibmee.2021.638.

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Purpose – the purpose of the article is to assess the investment potential of YieldСos as an innovative pension vehicle and determine the risks that may arise in connection with them. Methods used: empirical analyses, comparisons, statistical analyses. Research methodology – empirical research, comparative analysis, statistical analyses. Findings – in the paper we compared the new investment vehicle YieldCos (green) and a traditional investment vehicle – energy companies (non-green). It was found that the correlation of YieldCos with the market indices is similar to nongreen companies. But YieldCos are more exposed to risks than energy companies. That may offset their attractiveness as long term investment vehicle. It is necessary to continue research for this investment vehicle during the period of global financial volatility and crash of crude oil price. Research limitations – the authors study the raise of the new investment vehicle – YieldCos, during the period from 2013 to 2018 (pre Covid-19 Era). Practical implications – YieldCos focus on investors interests, raising money in an environmental projects (namely renewable energy), and provide combination of high yield and high income growth. Aforesaid characteristics are attractive for institutional investors that are currently experiencing a lack of resources to meet their obligations. Originality/Value – new investment vehicle is becoming a part of the overall socially responsible investment universe. We have taken the first step in the comparative evaluation of traditional and innovative types of investment instruments. Showed the prospects of a new environmentally oriented tool. It is necessary to continue research of this investment vehicle during the period of global financial volatility, changing landscape of energy resources and stakeholders rising influence.
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Andryiashka, Maryna Vasilievna. "System of Types of State Pensions in the Republic of Belarus." In АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ ГОСУДАРСТВЕННОСТИ И ПУБЛИЧНОГО ПРАВА. Санкт-Петербург: Санкт-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2020. http://dx.doi.org/10.47645/978-5-6044512-3-6_2020_1_200.

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Reports on the topic "Pension types"

1

Gustman, Alan, Thomas Steinmeier, and Nahid Tabatabai. Imperfect Knowledge of Pension Plan Type. Cambridge, MA: National Bureau of Economic Research, September 2007. http://dx.doi.org/10.3386/w13379.

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Bosch, Mariano, Stephanie González, and María Teresa Silva Porto. Chasing Informality: Evidence from Increasing Enforcement in Large Firms in Peru. Inter-American Development Bank, March 2021. http://dx.doi.org/10.18235/0003128.

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Evasion of labor market regulations in middle income countries is systemic. This is generally known as informality. In Latin America, where less than 50% of workers are registered with social security, this is a permanent phenomenon and encompasses a variety of economic realities ranging from subsistence self-employment to evasion of certain regulations including social security contributions. In this study we analyze the role of enforcement in curbing informality in large formal firms in Peru, where informality levels are around 70%. Through the Peruvian National Labor Control Superintendence (SUNAFIL) we randomly sent 697 letters to formal Peruvian firms of more than 50 workers, indicating their obligation to enroll workers in social insurance systems (health and pensions). Two types of letters were sent, one with a deterrence message and one emphasizing the benefits of formalization. One year after the letters were sent, we found a positive and statistically significant effect on the number of workers enrolled in social security (9.8% on average). Only strict deterrence messages had a significant impact, and only in very large firms. This evidence suggests that there is room for improvement in compliance with labor regulations through more proactive monitoring and behavioral tools such as reminders, but effects could be concentrated in the largest firms.
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