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Letteratura scientifica selezionata sul tema "Superannuation"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 20 febbraio 2023

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Articoli di riviste sul tema "Superannuation"

de Zwaan, Laura, Mark Brimble, and Jenny Stewart. "Member perceptions of ESG investing through superannuation." Sustainability Accounting, Management and Policy Journal 6, no. 1 (March 2, 2015): 79–102. http://dx.doi.org/10.1108/sampj-03-2014-0017.

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Purpose – Environmental, social and governance (ESG) risks have the potential to negatively impact financial returns, yet few superannuation funds integrate these considerations into their investment selection. The Cooper Review (2010) identified a lack of member demand as a key impediment to ESG investing by superannuation funds. Given this problem, the aim of this study is to explore superannuation fund members’ perceptions of ESG investing by their funds in order to identify reasons for the lack of demand. Design/methodology/approach – An on-line survey was developed and distributed to asse

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Lewis, Brenda. "Superannuation clarification." Nursing Standard 6, no. 38 (June 10, 1992): 42. http://dx.doi.org/10.7748/ns.6.38.42.s44.

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Fuss, Robert. "Superannuation benefits." Medical Journal of Australia 149, no. 85 (September 1988): 2. http://dx.doi.org/10.5694/j.1326-5377.1988.tb120884.x.

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Dickson, James, and Clive Easby. "Hospital Superannuation." British Journal of Orthodontics 21, no. 2 (May 1994): 210. http://dx.doi.org/10.1179/bjo.21.2.210.

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Dunn, Peter, Scott Francis, and Jason Hall. "Leveraged superannuation." Accounting & Finance 49, no. 3 (September 2009): 505–29. http://dx.doi.org/10.1111/j.1467-629x.2009.00295.x.

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Bui, Yen Hoang, Delpachitra Sarath, and Abdullahi D. Ahmed. "Efficiency of Australian superannuation funds: a comparative assessment." Journal of Economic Studies 43, no. 6 (November 14, 2016): 1022–38. http://dx.doi.org/10.1108/jes-05-2015-0088.

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Purpose The purpose of this paper is to measure efficiency of superannuation funds using data envelopment analysis (DEA), using data related to financial performance of superannuation funds. The sample comprises 183 superannuation funds covering approximately 79 per cent of the 231 largest Australian Prudential Regulation Authority (APRA)-regulated funds in 2012. The research covers a period of seven years from 2005 to 2012. The results indicate that most Australian superannuation funds are inefficient relative to the benchmark efficiency frontier based on efficient funds. The findings emphasi

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Moore, David R. J., and Nick Sciulli. "Sustainable Development Goal Disclosures within Australian Superannuation Funds: An Exploratory Study." Australasian Business, Accounting and Finance Journal 16, no. 2 (2022): 72–90. http://dx.doi.org/10.14453/aabfj.v16i2.6.

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The financial reporting landscape is continuing to expand with both regulated and voluntary disclosures making their way into various reporting frameworks. This increased attention to disclosures is being pursued by professional bodies, governments, companies and other organisations given the changing demands by stakeholders for sustainability disclosures. The Australian superannuation industry is a compulsory system developed to ensure a comfortable retirement income for members. It is now a trillion-dollar business and therefore, has significant influence on the investment decisions that it

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Therese, Macdermott. "Linking Gender and Superannuation." International Journal of Discrimination and the Law 2, no. 4 (September 1997): 271–97. http://dx.doi.org/10.1177/135822919700200403.

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The purpose of this article is to examine the failure of the existing legal and regulatory framework of superannuation in Australia to recognise and address sources of systemic and structural inequality for women, which are reflected in current superannuation entitlements. The article seeks to explain why anti-discrimination procedures have not been adequate to remedy these inequalities, and analyses the treatment of women's paid and unpaid work within the current framework. The article ultimately seeks to identify superannuation law and policy as a further manifestation of the prevailing form

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GERRANS, PAUL, and MARILYN CLARK-MURPHY. "Gender differences in retirement savings decisions." Journal of Pension Economics and Finance 3, no. 2 (July 2004): 145–64. http://dx.doi.org/10.1017/s1474747204001477.

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As members of the Australian workforce approach retirement, they are being presented with increased choice in their superannuation investments. With increased choice has come greater personal responsibility for ensuring adequate retirement savings. This paper explores gender differences in superannuation investment choices through a range of interactions with individual demographics and in doing so a gender effect can be further refined than previous research has identified. The data for this paper comes from a survey of members of the Superannuation Scheme for Australian Universities (SSAU).

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Archer, Chris. "Superannuation subscription regrets." Nursing Standard 18, no. 12 (December 3, 2003): 31. http://dx.doi.org/10.7748/ns.18.12.31.s47.

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Tesi sul tema "Superannuation"

Thorp, Susan Jane Economics Australian School of Business UNSW. "Risk management in superannuation." Awarded by:University of New South Wales. Economics, 2005. http://handle.unsw.edu.au/1959.4/20858.

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The aim of this thesis is to investigate how members of Australian superannuation funds can manage risks arising from uncertain security returns and unpredictable mortality so as to ensure a steady income stream during retirement. In chapter 2 we note that the proportion of superannuation assets invested in foreign assets has increased over the past two decades, exposing investors to currency risk. Surveys of superannuation funds verify that most international bond holdings, but not equity holdings, have been hedged for currency risk. We test the mean-variance efficiency of this practice again

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Marisetty, Vijaya Bhaskar 1973. "Performance evaluation of Australian superannuation funds." Monash University, Dept. of Accounting and Finance, 2003. http://arrow.monash.edu.au/hdl/1959.1/5843.

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Ma, Kexin. "Superannuation member disengagement and fund efficiency: the impact of the fees and costs section in superannuation fund product disclosure statements." Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235045/1/Kexin_Ma_Thesis.pdf.

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This thesis adopts behavioural finance as the theoretical framework to investigate whether the fees and costs section in Product Disclosure Statements (PDSs), following two regulatory changes affecting this section, engage members and enhance superannuation fund efficiency. By using a mixed-method, this research shows that the fees and costs section in PDSs examined over seven years (2013 to 2019) are readable by the general public but are not accessible. More importantly, the fees and costs section in PDSs do not effectively engage superannuation members or enhance fund efficiency, even thoug

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Hargita, C. Starla. "Disruptive time : parental leave, flexible work, and superannuation in Australia." Thesis, University of Kent, 2018. https://kar.kent.ac.uk/69539/.

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Reproduction and child-rearing are distinctly gendered, temporalising acts in Australia. As such, reproduction is structured around temporalities of care and labour, and these temporalities emerge and disrupt established orderings in daily life, lifetimes, and larger-scale timelines. This thesis uncovers the underlying conception of time in the Australian legal regimes of parental leave, flexible work, and superannuation and its gendered connotations. As a socio-legal project, this thesis uses existing empirical evidence and theoretical material to conceptualise, critically analyse, and theori

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Lunn, Sandra. "The politics of and the effects of compulsory superannuation in Australia /." Title page, abstract and contents only, 1996. http://web4.library.adelaide.edu.au/theses/09AR/09arl9632.pdf.

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De, Zwaan Laura. "The Integration of Environmental, Social and Governance Investing by Australia Superannuation Funds: An Institutional and Member Perspective." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/365539.

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Environmental, social and governance (ESG) issues are becoming more material to the long-term valuation of investments. Superannuation Funds are uniquely placed to be able to embrace investing according to ESG principles. They have a long-term investment horizon, which can be matched to the often long-term benefits of integrating ESG. Also, superannuation funds are considered to be “universal owners” (Hawley and Williams, 2000), and should invest according to what is good for the economy overall and not just what is good for portfolio returns. This exploratory study seeks to determine the fact

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Fukasawa, Kazuko. "Voluntary provision for old age by trade unions by Britain before the coming of the welfare state the cases of the amalgamated society of engineers and the typographical association /." Thesis, Online version, 1996. http://ethos.bl.uk/OrderDetails.do?did=2&uin=uk.bl.ethos.312761.

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Yang, Wei. "Risk assessment of defined benefit pension schemes: an economic capital approach." Thesis, University of Kent, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.594096.

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Ong, Collin. "Impaired consent to the splitting of superannuation contributions: Issues, impact and potential solutions." Thesis, Ong, Collin (2016) Impaired consent to the splitting of superannuation contributions: Issues, impact and potential solutions. Honours thesis, Murdoch University, 2016. https://researchrepository.murdoch.edu.au/id/eprint/35612/.

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The Australian superannuation system seeks to ensure that individuals have income in retirement. The government implemented the superannuation contributions splitting scheme to allow spouses to share their superannuation with each other. The scheme was intended to provide low-income and non-working spouses with superannuation assets under their control. This was expected to benefit women in particular. However, there is a risk that the scheme will operate to the detriment of spouses and jeopardise their financial position in retirement. There is a lack of safeguards to protect spouses from

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Ang, Gerard S. L. "Measuring the performance of the Australian multi-sector superannuation funds using data envelopment analysis /." [St. Lucia, Qld], 2004. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18227.pdf.

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Libri sul tema "Superannuation"

Randall, John. Superannuation. Sydney: Australian Tax Practice, 1996.

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Kelleher, Noelle. DIY superannuation. North Ryde, N.S.W: CCH Australia, 1998.

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Evans, Paul. Superannuation formulae. Melbourne: University of Melbourne. Graduate School of Management, 1987.

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Great Britain. Department of the Environment. Local government superannuation scheme: Local government superannuation (amendment) regulations 1985. London: HMSO, 1985.

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Commission, Australia Law Reform. Collective investment schemes: Superannuation. [Sydney, NSW]: The Commission, 1992.

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Commission, Australia Law Reform. Collective investment schemes: superannuation. Sydney: Australian Law Reform Commission and the Companies and Securities Advisory Committee, 1992.

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Commission, Australia Law Reform. Collective investments: Superannuation : report. Sydney, NSW, Australia: The Commission, 1992.

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Environment, Great Britain Department of the. Local Government Superannuation Regulations: Local Government Superannuation (Miscellaneous Provisions) Regulations 1986. London: H.M.S.O., 1986.

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Council, Northamptonshire County. Local government superannuation: Employees guide. 2nd ed. Northampton: The Council, 1988.

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Dewar, John. Superannuation and divorce in Australia. Melbourne: Australian Institute of Family Studies, 1999.

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Capitoli di libri sul tema "Superannuation"

Cohen, Emmeline W. "Superannuation." In Social Security, 250–60. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003263982-12.

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Plowman, David, and Garry Weaven. "Unions and Superannuation." In Australian Unions, 251–68. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-11088-9_12.

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Culbert, Ben, Bin Fu, James Brownlow, Charles Chu, Qinxue Meng, and Guandong Xu. "Customer Churn Prediction in Superannuation: A Sequential Pattern Mining Approach." In Lecture Notes in Computer Science, 123–34. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92013-9_10.

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Bowley, Robin. "Recent Directions in the Regulation of Insurance Claims Handling in the United Kingdom and Australia: A Model for Other Jurisdictions to Consider?" In AIDA Europe Research Series on Insurance Law and Regulation, 263–95. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_12.

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AbstractThis chapter examines recent developments in the regulation of insurance claims handling in the United Kingdom and in Australia. It commences by reviewing the relevant Insurance Core Principles developed by the International Association of Insurance Supervisors which articulate the standards that national supervisors should implement to effectively regulate the handling of claims and the resolution of disputes with policyholders. From this basis, it then examines the various rules developed by the Financial Conduct Authority to regulate claims handling in the United Kingdom, and through the use of case studies discusses how compliance with these rules has been monitored and enforced. The chapter then examines the legal framework for regulating insurance claims handling in Australia, which has been significantly expanded following the implementation of the reforms recommended by the 2019 Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry. The chapter concludes that the approaches adopted in these two jurisdictions could provide a model for similar jurisdictions considering similar regulatory challenges.

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"Superannuation." In Encyclopedia of Gerontology and Population Aging, 4862. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-22009-9_302342.

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"Superannuation." In Foundations of Taxation Law 2022, 549–614. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.020.

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"Teachers' Superannuation." In Routledge Library Editions: Education Mini-Set D: Educational Policy and Politics 27 vol set, 5458–79. Routledge, 2011. http://dx.doi.org/10.4324/9780203808139-480.

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"Superannuation provisions." In Core Tax Legislation and Study Guide 2022, 1319–72. 25th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154277.015.

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Bright, Mervyn J., and Sau-Kee Li. "Superannuation and pensions." In Making Sense of Dental Practice Finance, 158–61. CRC Press, 2017. http://dx.doi.org/10.1201/9781315377339-22.

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Casson, Peter, and David Russell. "Universities Superannuation Scheme." In Responsible Investment, 158–71. Routledge, 2017. http://dx.doi.org/10.4324/9781351283441-14.

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