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1

Nobles, Richard. "Pensions as property." Legal Studies 14, no. 3 (November 1994): 345–63. http://dx.doi.org/10.1111/j.1748-121x.1994.tb00508.x.

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The overwhelming majority of employees who are members of occupational pension schemes belong to what are called ‘defined benefit’ schemes. These schemes provide for their members to receive a benefit defined by reference to a member’s salary at the date of their retirement or, if they change jobs, the salary paid just prior to their leaving. This article examines the rights of the members of defined benefit schemes. In particular, it considers claims by scheme members that the pension funds which secure their pensions represent their deferred pay, and that these funds are, in some meaningful
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2

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 (June 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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3

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

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Traditional employer-sponsored defined-benefit pension plans in the private sector that provided lifetime benefits have declined precipitously since 1985. They have been largely replaced by Section 401(k) plans in which investment control, market risk and longevity risk have been transferred from the employer to the participant. Most participants opted for the low-yielding money market plan default option, which proved inadequate for providing viable retirement income. The Pension Reform Act of 2006 made two important changes to 401(k) plans: (1) allowed automatic enrollment and (2) allowed ta
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4

Fox, D. M. "DISCRETION AND MORAL HAZARD IN PENSION TRUSTS." Cambridge Law Journal 69, no. 2 (June 11, 2010): 240–42. http://dx.doi.org/10.1017/s0008197310000413.

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5

Buhler, M. "Employee benefit trusts and international pension solutions." Trusts & Trustees 14, no. 2 (February 22, 2008): 96–98. http://dx.doi.org/10.1093/tandt/ttn001.

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6

Avrahampour, Yally. "“Cult of Equity”: Actuaries and the Transformation of Pension Fund Investing, 1948–1960." Business History Review 89, no. 2 (2015): 281–304. http://dx.doi.org/10.1017/s0007680515000367.

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This article examines the mid-twentieth-century transformation of U.K. pension fund investment policy known as the “cult of equity.” It focuses on the influence exercised by the Association of Superannuation and Pension Funds over actuarial and corporate governance standards, through actuaries who were members of its council. This intervention led to increasingly permissive actuarial valuations that reduced contributions for sponsors of pension funds investing in equities. Increased demand for equities required pension funds to adopt a more permissive approach to corporate governance than insu
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7

White, Reilly. "Executive pensions, compensation leverage, and firm risk." International Journal of Managerial Finance 14, no. 3 (June 4, 2018): 342–61. http://dx.doi.org/10.1108/ijmf-08-2017-0172.

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Purpose The purpose of this paper is to investigate how the structure of both CEO and non-CEO executive compensation affects the overall risk of a firm. The author focuses on the interplay between CEO and non-CEO executive compensation structure. Design/methodology/approach The author uses a hand-collected pension-database that employs both OLS and two-stage least squares regressions to determine the effects of inside debt on default risk using the distance-to-default framework. The database consists of 8,965 executive-year data points from 272 firms. Findings This paper accomplishes three maj
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8

Chun, SunEae, and MinHwan Lee. "Corporate ownership structure and risk-taking: evidence from Japan." Journal of Governance and Regulation 6, no. 4 (2017): 39–52. http://dx.doi.org/10.22495/jgr_v6_i4_p4.

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We examine the relationship between ownership structure and corporate risk-taking in Japan over the sample periods of 2000 2010. Reflecting the ongoing changes in the ownership structure in Japan, we incorporate the various kinds of insider and outsider ownership in the analysis. Ownership such as concentrated ownership, ownership by closely related parties, financial institutions comprising banks and insurance companies and managers are categorized into inside ownership, while ownership by foreigners or financial institution such as investment trusts or pension funds are categorized into outs
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9

Akhtar, Zia. "Auto enrolment, pension trusts and ethical finance: Banks and regulators have an increasing role in promoting Shariah finance." International Journal of Disclosure and Governance 12, no. 4 (August 13, 2015): 275–83. http://dx.doi.org/10.1057/jdg.2015.7.

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10

Wang, Wenjing, and Arthur S. Guarino. "The Impact of the Covid-19 Crisis on Common Stock Dividend Payout Policy." Research in Economics and Management 5, no. 4 (September 8, 2020): p68. http://dx.doi.org/10.22158/rem.v5n4p68.

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For many investors, dividends play a key role in evaluating the return of a common stock and the main reason for making the investment. For those investors, dividends are a necessary aspect since they are a vital source of income. But with the Covid-19 pandemic, many corporations have been adversely affected by a global economic slowdown. For publicly traded corporations, depending on its industry, dividends have been sharply affected to the point of either being reduced or suspended indefinitely. Using the Standard and Poor’s 500 stock index as a guide, stock analysts can possibly acquire a b
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11

Glicklich, Peter A., and Heath Martin. "Selected US Tax Developments: Guidance on Qualified Shareholders of REITs Still Lacking." Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (December 27, 2019): 1309–17. http://dx.doi.org/10.32721/ctj.2019.67.4.ustd.

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The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) imposes tax and withholding requirements with respect to gain realized by a foreign person on the disposition of an interest in real property located in the United States. The Protecting Americans from Tax Hikes Act of 2015 created two new exemptions from FIRPTA, one for foreign pension funds and another for "qualified shareholders," which are essentially foreign publicly traded real estate investment trusts (REITs). In order to qualify for the exemption for qualified shareholders, a foreign REIT would likely need to be designate
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12

HYDE, MARK, JOHN DIXON, and GLENN DROVER. "Assessing the Capacity of Pension Institutions to Build and Sustain Trust: A Multidimensional Conceptual Framework." Journal of Social Policy 36, no. 3 (June 7, 2007): 457–75. http://dx.doi.org/10.1017/s0047279407001043.

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As policy makers have sought to reconfigure the public–private boundaries of their pension systems, trust has become an increasingly salient issue. At stake is the attainment of desired policy outcomes regarding retirement. By what criteria, then, should the capacity of pension institutions to build and sustain trust be assessed? This article emphasises the strategic importance of institutional design in the trust process. Building on Sztompka's seminal analysis of the institutional foundations of trust, and a substantial review of the literature and survey evidence regarding public confidence
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13

Grech, Aaron. "What Makes Pension Reforms Sustainable?" Sustainability 10, no. 8 (August 15, 2018): 2891. http://dx.doi.org/10.3390/su10082891.

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Policymakers pushing pension reforms have tended to justify changes on the basis that they would make systems more sustainable by lowering future spending on pensions. This is a rather narrow interpretation of sustainability that fails to consider that other fiscal programs may need to accommodate the impact of reforms that reduce pension system adequacy. In this light, this article argues that in order to correctly assess the sustainability of pension reforms, one needs to adopt a more holistic framework that encapsulates the interaction between pension system goals and constraints. In a numb
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14

Falkingham, Jane. "Income in later life." Reviews in Clinical Gerontology 8, no. 1 (February 1998): 81–88. http://dx.doi.org/10.1017/s0959259898008107.

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In July 1997 Harriet Harman, the new Secretary of State for Social Security in the UK, announced a fundamental and wide-ranging review of all aspects of pension provision. The review comes at a time when trust in the pensions industry is at an all-time low. The reputation of occupational pensions was dealt a severe blow by the Maxwell scandal, and personal pensions have now been revealed as a very bad buy for many of the almost six million people who have signed up for them since 1988. That such pensions were mis-sold has now been formally acknowledged and steps taken to prevent a repetition,
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15

Foster, Liam. "Young People and Attitudes towards Pension Planning." Social Policy and Society 16, no. 1 (November 6, 2015): 65–80. http://dx.doi.org/10.1017/s1474746415000627.

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There has been much concern about people not saving enough for retirement in the UK and how to encourage further saving. This has led to pension policy developments, including the introduction of auto-enrolment, a form of ‘soft’ compulsion, to ‘nudge’ people to save. Given that young working age cohorts have longest to contribute to pensions and have traditionally been least likely to save for retirement, it is important to investigate their attitudes and expectations in relation to pensions and the potential effects of auto-enrolment on their future retirement income. This study utilises the
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16

Sakoe, Jonathan, and Leo Moses Twum Barima. "Pension Systems in Ghanaian Public Universities." International Journal of Research and Innovation in Social Science VIII, no. II (2024): 629–41. http://dx.doi.org/10.47772/ijriss.2024.802042.

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Workers think more about the future and the pension schemes they join when they are in active employment. The study considers the pension systems in the Ghanaian public universities. It assesses how university workers’ pay their defined benefit and contribution plans towards their pensions. Survey design was used in the methodology and chi-square was used to test the hypothesis. It was found out that there is significant difference in the retirement packages that the Ghana University Staff Superannuation Scheme (GUSSS) and Social Security and National Insurance Trust (SSNIT) pay to their membe
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17

Miti, Jairous Joseph, Mikko Perkio, Anna Metteri, and Salla Atkins. "Factors associated with willingness to pay for health insurance and pension scheme among informal economy workers in low- and middle-income countries: a systematic review." International Journal of Social Economics 48, no. 1 (December 1, 2020): 17–37. http://dx.doi.org/10.1108/ijse-03-2020-0165.

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PurposeThe purpose of this paper is to establish the main factors influencing willingness to pay for health insurance and pension schemes among informal workers in low- and middle-income countries (LMICs). Historically, informal economy workers have been excluded from social protection coverage. There is a growing need, interest and policy discourse in LMICs to extend social security to informal economy workers. However, little is known about informal workers' willingness to pay (WTP) for social security services in different LMIC settings.Design/methodology/approachThe authors conducted a sys
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18

Vlasova, O. I., T. А. Zaglodina, and I. V. Chebykina. "“Pension capital” in representations of large cities residents: the experience of sociological analysis." SHS Web of Conferences 128 (2021): 01038. http://dx.doi.org/10.1051/shsconf/202112801038.

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The article discusses the possibility of applying the theories of human and social capital to the sociological study of “pension capital”. The authors methodologically substantiate that “pension social capital” in modern Russia already has certain institutional characteristics. On the example of an applied sociological study carried out with the financial support of a grant from the Russian Foundation for Basic Research, it is revealed that the public opinion of residents of large cities is dominated by attitudes towards paternalistic, traditional ways of forming pension capital. Responsibilit
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19

Macdonald, A. S. "Join the DOTS and Make a Picture." Journal of the Staple Inn Actuarial Society 29 (March 1986): 125–42. http://dx.doi.org/10.1017/s0020269x00009968.

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The Guinness Book of Records once claimed that the number π to a million decimal places, printed in full and bound in book form, was the Most Boring Book in the World. To the uninitiated, the Department of Trade Returns of U.K. life offices must seem to be in the same class, and when I chose the topic I wondered if this might affect the welcome which this paper would receive. For anyone with a professional interest in life offices, however, the Returns are too important to ignore. They contain the greatest amount of published data on the U.K. life assurance industry, they form an essential pro
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20

Sukovic, Danilo. "Reforms of pension system and problem of aging population." Stanovnistvo 51, no. 1 (2013): 91–102. http://dx.doi.org/10.2298/stnv1301091s.

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This paper analyzes the far-reaching changes on social plane caused by aging population which endanger social security for old people, especially in times of global economic crisis and major changes in the labor market. A special emphasis is given to the economic unsustainability of the pension system in Serbia, where the ratio of the aging population and the working population is very unfavorable, and where high unemployment and weak economic growth threaten an aging population and increase the poverty. The analysis shows that pensions in Serbia in recent years have a real decline, and their
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21

HENIN, P. Y., and Th WEITZENBLUM. "Welfare effects of alternative pension reforms: Assessing the transition costs for French socio-occupational groups." Journal of Pension Economics and Finance 4, no. 3 (October 6, 2005): 249–71. http://dx.doi.org/10.1017/s1474747205001927.

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In this paper, we assess the welfare costs and gains of different scenarios of pension reforms in France, using a life-cycle model including various sources of heterogeneity and distinguishing between socio-occupational groups. The pension reforms considered combine features regarding the generosity of the pension system as well as features regarding the financing schemes: PAYG, the build-up of a temporary fund and that of a permanent one. We focus on both macro and distributional issues. It appears that (i) a considerable increase in savings is to be expected, even in the case where pensions
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22

RING, PATRICK JOHN. "Security in Pension Provision: A Critical Analysis of UK Government Policy." Journal of Social Policy 34, no. 3 (June 15, 2005): 343–63. http://dx.doi.org/10.1017/s0047279405008810.

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The Labour government has often argued that it is attempting to find a ‘third way’ in politics, appearing to take its inspiration from Anthony Giddens and, in relation to Labour's pensions policy, Giddens' notion of ‘positive welfare’.Noting that the government maintains that ‘pensions are all about security’, and that it has declared the importance of this position throughout its reform of UK pension provision, this article critically examines the nature of the ‘security’ its reform is likely to deliver. Using the work of Giddens, it notes the importance of the concept of ontological security
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Burdenyuk, Svitlana. "LEGAL PREREQUISITES FOR INTRODUCTION OF MANDATORY ACCUMULATIVE PENSION INSURANCE." Economic Analysis, no. 30(3) (2020): 63–71. http://dx.doi.org/10.35774/econa2020.03.063.

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Introduction. The priority of overcoming social tensions in society is a decent pension, which is one of the types of social guarantees of the state to its citizens, which should be protected by the legislation of Ukraine. Legislation and regulations are important means of regulating relations between the state and citizens in the field of pension insurance. Accumulative pension provision has been under discussion for more than a year, and it is the lack of a reliable legal framework that suspends its implementation. The article analyses the legal aspects of the introduction of funded pension
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Dimitrov, Stanislav. "Development of the taxation of retirement products in Bulgaria." VUZF Review 6, no. 4 (December 27, 2021): 22–32. http://dx.doi.org/10.38188/2534-9228.21.4.03.

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Retirement products are long-term savings products. It is widespread government to encourage the saving via tax incentives. Bulgaria follows favourable taxation of saving in voluntary pension funds. The paper is searching answer whether the applied tax policy of personal retirement products in Bulgaria is efficient. The research is focused on three main areas: the nature of the tax incentives in the country; the development of the taxation of pensions across European Union and the areas for improvements of the tax policy taking into account the characteristics of the Bulgarian socio-economic e
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Jerbi Maatougui, Abir, and Khamoussi Halioui. "The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120." Journal of Financial Reporting and Accounting 17, no. 3 (September 2, 2019): 449–67. http://dx.doi.org/10.1108/jfra-02-2018-0012.

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Purpose The purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs). Design/methodology/approach Given that SEO can be one of motivations for earnings management, the authors examined the role of outside blockholders in monitoring the opportunistic behavior of managers around 50 SEOs realized by 45 French companies during the 2005-2009 period based on panel data model. Findings The authors found that issuing firms are used for upward earnings management during the pre-offering period. Indeed, the discret
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26

Carlsson Hauff, Jeanette. "Trust and risk-taking in a pension investment setting." International Journal of Bank Marketing 32, no. 5 (July 1, 2014): 408–28. http://dx.doi.org/10.1108/ijbm-11-2013-0138.

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Purpose – The purpose of this paper is to examine the effect of trust on financial risk-taking in a pension investment setting. Further: to delineate the effects of varying levels of individuals’ financial knowledge and involvement on risk-taking, and on the trust-risk-taking relation. Design/methodology/approach – Questionnaire to a subsample of Swedish bank customers, thereafter statistical analysis using multiple moderated regression. Findings – Support the notion of trust being an influential variable in explaining risk-taking, and show that highly knowledgeable and highly involved individ
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Kapranova, L. D. "Non-governmental coverage of retirement benefits as part of the national socio-economic policy." National Interests: Priorities and Security 16, no. 3 (March 16, 2020): 449–66. http://dx.doi.org/10.24891/ni.16.3.449.

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Subject. The article examines the existing non-governmental system of retirement benefits and non-governmental pension funds, key trends and issues in the Russian Federation. Objectives. I analyze key performance indicators of non-governmental pension funds and detect the main development challenges. I also study the composition and mix of their investment portfolio, growth in pension savings and their return. Methods. The study relies upon methods of logic, statistical, qualitative and quantitative analysis, and graphical methods for representing results of the analysis. Results. I discovered
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Pysarevska, Hanna. "Pension security in Ukraine: current trends and directions of development." Ukrainian Journal of Applied Economics and Technology 9, no. 2 (April 24, 2024): 197–201. http://dx.doi.org/10.36887/2415-8453-2024-2-33.

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The article aims to substantiate the directions for reforming and developing the pension system in Ukraine. To achieve the goal, the following research methods were used: methods of analysis and synthesis; abstract logical method; methods of theoretical generalization − formulating definitions of the concepts "pension security", "accumulated pension", etc.; systemic approach − changes and problems in the indicators of the pension system and the development of measures to solve them. As a result of the research, the concept of pension security and the pension system as a process of securement f
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Dabara, Daniel Ibrahim, and Olusegun Adebayo Ogunba. "The Structure, Conduct and Performance of REITs in Emerging Markets: Empirical Evidence from Nigeria." JOURNAL OF AFRICAN REAL ESTATE RESEARCH 4, no. 2 (January 31, 2020): 76–97. http://dx.doi.org/10.15641/jarer.v4i2.827.

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Purpose: This study examines the correlations between the structure, conduct and performance of Real Estate Investment Trusts in Nigeria (N-REITs) with a view to providing information that will enhance and guide real estate investment decisions on N-REITs. Design/Approach: The study population consists of all three REIT companies in Nigeria, namely: Skye Shelter Fund, Union Home REIT and UACN Property Development Company (UPDC) REIT. Secondary data on dividends and share prices of N-REITs; Total Business Revenues (TBR) and Total Individual Expenditure (TIE) on conduct variables were sourced fr
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Moseiko, Viktoriya. "The problem of trust and modern Russian pension system." Moscow University Economics Bulletin, no. 5 (October 31, 2021): 232–48. http://dx.doi.org/10.38050/013001052021511.

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The paper attempts to identify the relationship between trust viewed through private good, club good, private external effects and public good, and pension systems, presented in the form of vertical and horizontal social contracts. Guided by the typology of benefits in the analysis of trust, the author argues: trust in a horizontal pension contract develops in a network of transactions regarding the production of a pension good and is a combination of its various types. In a vertical contract, the possibilities of individuals' retirement planning and the position of private structures in the p
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LEONOV, Dmytro. "IMPACT OF GOVERNMENT REGULATION OF PRIVATE PENSION FUNDS DEVELOPMENT IN UKRAINE." WORLD OF FINANCE, no. 3(60) (2019): 165–78. http://dx.doi.org/10.35774/sf2019.03.165.

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Introduction. The development of an effective pension system is one of the cornerstones of forming a socio-economic model of state development for any country. The mechanisms of formation and use of financial resources of the pension system affect all aspects of the functioning of such model. Assignment of tasks of the organization of future provision of pensions only on some one of the parties of this process (state, employer, individual) is historically demonstrated the vulnerability of such “single-level” models. Accordingly, most countries in the world are developing multi-level models of
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von Bodungen, A. "Der Artist Pension Trust." KUR - Kunst und Recht 8, no. 2 (2006): 43. http://dx.doi.org/10.15542/kur/2006/2/6.

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Chen, Xiaohua. "Research on the Incentive Mechanism of the Pension Service Supply Chain under Asymmetric Information." Mathematical Problems in Engineering 2021 (August 3, 2021): 1–12. http://dx.doi.org/10.1155/2021/5219420.

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The information asymmetry between the pension service integrator and the pension service providers will affect the efficiency of the whole supply chain, and information sharing can solve this problem to a certain extent. To achieve information sharing, mutual trust is the first condition and mutual trust is also one of the important means of endogenous incentives. In this paper, the trust incentive coefficient is embedded in the principal-agent model. Considering the service capability coefficient, the communication degree coefficient, and the information sharing degree coefficient of the pens
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Newell, Graeme, and Muhammad Jufri Bin Marzuki. "The significance and performance of UK-REITs in a mixed-asset portfolio." Journal of European Real Estate Research 9, no. 2 (August 1, 2016): 171–82. http://dx.doi.org/10.1108/jerer-08-2015-0032.

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Purpose UK-Real Estate Investment Trusts (REITs) are an important property investment vehicle, being the fourth largest REIT market globally. The purpose of this paper is to assess the significance, risk-adjusted performance and portfolio diversification benefits of UK-REITs in a mixed-asset portfolio over 2007−2014. The post-global financial crisis (GFC) recovery of UK-REITs is highlighted. Design/methodology/approach Using total monthly returns, the risk-adjusted performance and portfolio diversification benefits of UK-REITs over 2007–2014 are assessed. Efficient frontier and asset allocatio
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WEBB, ROB, DUNCAN WATSON, PATRICK RING, and CORMAC BRYCE. "Pension Confusion, Uncertainty and Trust in Scotland: An Empirical Analysis." Journal of Social Policy 43, no. 3 (May 1, 2014): 595–613. http://dx.doi.org/10.1017/s0047279414000051.

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AbstractIn the context of the new automatic enrolment requirements for all eligible employees to make pension provision for their employees, and the importance of trust in pension provision, this article utilises data from the Scottish Social Attitudes Survey, which, in its 2005 wave, asked correspondents specific questions regarding pension provision. We integrate two different empirical approaches in order to achieve a more robust understanding of pension confusion in Scotland. We find that pension confusion is dominated by pension uncertainty and myopia, but these may be reduced for those w
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Apostolakis, George, Frido Kraanen, and Gert van Dijk. "Pension beneficiaries’ and fund managers’ perceptions of responsible investment: a focus group study." Corporate Governance: The International Journal of Business in Society 16, no. 1 (February 1, 2016): 1–20. http://dx.doi.org/10.1108/cg-05-2015-0070.

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Purpose This study aims to explore the views of pension beneficiaries and fund managers regarding greater involvement and investment autonomy and the attitudes toward diverse responsible investment criteria. The conventional form of investing is usually vulnerable to high financial market volatility events and financial crises, and most importantly, it has proven insufficient in addressing important social issues. A newly introduced investment culture known as impact investing strives for social gains in the long term rather than the maximization of financial returns by aiming to tackle social
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RICCI, ORNELLA, and MASSIMO CARATELLI. "Financial literacy, trust and retirement planning." Journal of Pension Economics and Finance 16, no. 1 (August 20, 2015): 43–64. http://dx.doi.org/10.1017/s1474747215000177.

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AbstractWe study the complex relationship between financial literacy, retirement planning and trust in financial institutions, using data from the 2010 Bank of Italy Survey on Household Income and Wealth. The impact of financial literacy on retirement planning is a well-established issue in the existing empirical literature; our main contribution is proving that financial knowledge not only impacts retirement planning, but also the decisions of entering a private pension scheme (or devoting the severance pay to a private pension scheme). Adding the consideration of trust poses serious economet
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Bergh, Andreas. "Hayekian welfare states: explaining the coexistence of economic freedom and big government." Journal of Institutional Economics 16, no. 1 (September 12, 2019): 1–12. http://dx.doi.org/10.1017/s1744137419000432.

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Abstract (sommario):
AbstractTo explain the coexistence of economic freedom and big government, this paper distinguishes between big government in the fiscal sense of requiring high taxes, and big government in the Hayekian sense of requiring knowledge that is difficult to acquire from a central authority. The indicators of government size in measures of economic freedom capture the fiscal size but ignore the Hayekian knowledge problem. Thinking about government size in both the fiscal and Hayekian dimensions suggests the possibility of Hayekian welfare states where trust and state capacity facilitate experimentat
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39

Donald, M. Scott. "The Pension Trust: Fit For Purpose?" Modern Law Review 82, no. 5 (July 18, 2019): 800–832. http://dx.doi.org/10.1111/1468-2230.12438.

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40

Volkova, T. G. "REASONS AND FEATURES OF IMPLEMENTING BLOCKCHAIN TECHNOLOGY IN THE PENSION SYSTEM OF THE RUSSIAN FEDERATION." Bulletin of Udmurt University. Series Economics and Law 30, no. 3 (June 26, 2020): 333–39. http://dx.doi.org/10.35634/2412-9593-2020-30-3-333-339.

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Abstract (sommario):
Due to the introduction of the digital economy on the territory of the Russian Federation and the urgency of the problem of implementing the distributed registry system (Blockchain) in various financial spheres, including the system of accounting for pension rights and obligations in the state and non-state pension systems, an attempt was made to assess the principles of implementing the Blockchain mechanism in the system of accounting for pension rights, insurance premiums and pension payments. The current system of centralized registries is based on the full confidence of its participants-cl
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41

Vlasova, O. I., T. A. Zaglodina, and I. V. Chebykina. "PENSION INVESTMENT OF RUSSIANS: SOCIAL CONCERNS AND RESOURCES." KAZAN SOCIALLY-HUMANITARIAN BULLETIN 11, no. 6 (December 2020): 15–19. http://dx.doi.org/10.24153/2079-5912-2020-11-6-15-19.

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Abstract (sommario):
The article deals with pension investment as a special form of social pension capital. The authors of the article try to substantiate that in the modern scientific and social context the boundaries of understanding "human capital" are significantly expanding. The article, supported by the Russian Foundation for Basic Research, is based on the data of a full-scale sociological study of Russians (N=1050) on various aspects of pension investment and pension capital formation. In the course of the study, the authors managed to identify that at present the Russians demonstrate extremely low investm
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42

Brandt, Ulrich, Dagmar Zanker, and Dina Frommert. "Financial Crisis, Confidence in Financial Markets and Participation in Private Pension Plans in Germany." Socialinė teorija, empirija, politika ir praktika 29 (July 3, 2024): 8–22. http://dx.doi.org/10.15388/stepp.2024.29.1.

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Abstract (sommario):
The financial crisis of 2008/2009 has not only left its mark on the value of retirement savings, but also on savings and investment behaviour. It has led to a loss of confidence in financial markets and its main protagonists. However, trust is a key mechanism for savings and investment decisions. We illustrate the loss of trust by looking at the number of pension plans purchased in the years following the financial crisis. The paper is based on data of the study on ‘Life courses and old-age provisions’ (LeA, Lebensverläufe und Altersvorsorge). The data was gathered in 2016 and provides informa
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43

Kang, Geukjoo, and Wonjong Kim. "A Study on the Effects of Pension’s Service Quality on Revisit Intention." Korean Society of Culture and Convergence 44, no. 5 (May 31, 2022): 225–42. http://dx.doi.org/10.33645/cnc.2022.5.44.5.225.

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Abstract (sommario):
This study aims to provide a systematic and comprehensive explanation of the effect of pension service quality on revisit intention for customers who have experienced pension facilities. Interaction quality, physical environment and accessibility had been set as influential variables that might affect customer satisfaction, customer trust, and revisit intention. In order to empirically verify the established hypothesis, data were collected through a questionnaire survey, and structural equation analysis was conducted using SPSS and AMOS programs. As a result, it was confirmed that the relation
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44

VAN DALEN, HENDRIK P., KÈNE HENKENS, and DOUGLAS A. HERSHEY. "Perceptions and expectations of pension savings adequacy: a comparative study of Dutch and American workers." Ageing and Society 30, no. 5 (January 21, 2010): 731–54. http://dx.doi.org/10.1017/s0144686x09990651.

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Abstract (sommario):
ABSTRACTWhat drives the perceptions of pension savings adequacy and what do workers expect to receive when they retire? These questions are assessed among married workers using an identical survey distributed to Dutch and American workers in 2007. Despite marked differences in expected pension replacement rates – where the Dutch replacement rates are systematically higher than the American rates – the perceived savings adequacy is more or less the same across Dutch and American workers. In both countries, about half of the respondents were confident they had amassed sufficient retirement savin
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45

Aleksandrova, Olga. "Value or burden: how do youth trust in the institutions of the welfare state affect their future?" Science. Culture. Society 29, no. 3 (October 5, 2023): 109–19. http://dx.doi.org/10.19181/nko.2023.29.3.6.

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Abstract (sommario):
The article analyzes young people's perceptions of the ability of the state health care system and pension insurance to meet current and future needs for adequate medical care and a prosperous life, and the impact that they can have on the fate of these institutions. It is shown that young people do not count on a state pension, which is primarily due to the disappointing experience of current pensioners , as well as the mass involvement of young people in informal employment, which does not involve paying taxes and deductions to social funds. The respondents justify the latter by the fact tha
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46

Fatkhlislamova, Gulnara. "Modern tendencies of functioning of nongovernmental pension funds in the system of obligatory pension insurance." Upravlenie 7, no. 1 (May 7, 2019): 19–25. http://dx.doi.org/10.26425/2309-3633-2019-1-19-25.

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Abstract (sommario):
This article summarizes and systematizes key trends in the development of non-state pension funds (NPFs) in the exercise of the functions of trust management of pension savings of citizens for the period from 2005 to 2017. The participation of non-state pension funds in the compulsory pension insurance system has led to their emergence as the largest insurer, so starting from 2016, the NPF, as a large institutional investor, began to concentrate more than half of all pension savings funds transferred to management. A quantitative analysis of the institutional structure of the Russian system of
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47

Havolli, Ymer, and Ruzhdi Morina. "DEVELOPMENT OF KOSOVO PENSION SAVING TRUST FUND." Eurasian Journal of Business and Management 4, no. 4 (2016): 56–70. http://dx.doi.org/10.15604/ejbm.2016.04.04.006.

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48

Ring, Patrick J. "Trust: a challenge for private pension policy." Journal of Comparative Social Welfare 28, no. 2 (June 2012): 119–28. http://dx.doi.org/10.1080/17486831.2012.655982.

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49

Moffat, Graham. "Pension Funds: A Fragmentation of Trust Law?" Modern Law Review 56, no. 4 (July 1993): 471–96. http://dx.doi.org/10.1111/j.1468-2230.1993.tb01881.x.

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50

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

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