Results 21 to 30 of about 6,050 (150)

La percepción de los trabajadores de la normativa del sistema público de pensiones. El caso español

open access: yesRevista Internacional de Sociología, 2010
Durante las últimas décadas, la edad media de jubilación de los trabajadores en los países desarrollados se ha reducido notablemente. Una cuestión discutida, sin embargo, es si esta conducta de jubilación es consecuencia o no de la normativa que rige los
Ramón Cobo-Reyes   +1 more
doaj   +1 more source

Income inequalities in longevity among Spanish retirement pensioners aged 65+: A comprehensive analysis from 2008 to 2021

open access: yesInternational Social Security Review, Volume 78, Issue 4, Page 53-78, October/December 2025.
Abstract This paper examines disparities in longevity among Spanish retirement pensioners aged 65+, focusing on pension income and gender between 2008 and 2021. Using linked administrative records, we estimate life expectancy and complementary indicators (median, modal age at death, interquartile range).
Carlos Vidal‐Meliá   +2 more
wiley   +1 more source

Personas mayores: innovación y emprendimiento

open access: yesINFAD, 2016
En este trabajo partimos de la realidad de nuestra sociedad longeva que, como se viene diciendo desde hace tiempo, supone un desafío para este siglo XXI, valoramos las consecuencias del aumento de la esperanza de vida y analizamos los parámetros de lo ...
David Padilla Góngora   +3 more
doaj   +1 more source

Financial retirement planning processes in the Netherlands: How do they differ between employees and solo self‐employed workers?

open access: yesInternational Social Security Review, Volume 78, Issue 4, Page 3-30, October/December 2025.
Abstract The solo self‐employed workforce is growing across Europe, a group which often faces greater individual responsibility for retirement preparation than employees. Using a situational strength framework, this study investigates psychological mechanisms behind retirement planning among employees and three types of solo self‐employed workers ...
Camilla Marabini   +2 more
wiley   +1 more source

Narrative power in electoral autocracies: The policy narrative behind the success of a pension movement

open access: yesPolicy Studies Journal, Volume 53, Issue 2, Page 328-348, May 2025.
Abstract How did a pension movement construct its narrative around pension age, shaping its structure and content to influence policy change in an electoral autocracy? This article delves into the campaign of the Turkish pension movement, a single‐issue movement self‐identifying as “people stuck in the pension age barrier” [emeklilikte yaşa takılanlar (
Elifcan Celebi, Volkan Yilmaz
wiley   +1 more source

Trayectoria hacia la jubilación: condicionantes y consecuencias

open access: yesQuaderns de Psicología, 2016
La etapa de la vida laboral es una de las más importantes y significativas, ya que es la que más nos autorrealiza. El objetivo de esta investigación es analizar la percepción de la jubilación en las diferentes etapas de la vida laboral.
María Naqui Esteve   +1 more
doaj   +1 more source

The Role of Minimum Income Schemes in Poverty Alleviation in the European Union

open access: yesReview of Income and Wealth, Volume 71, Issue 1, February 2025.
ABSTRACT Assessing the effectiveness of Minimum Income (MI) schemes in poverty alleviation is challenging. Studies based on survey microdata are usually subject to bias because households tend to underreport benefit receipts. Studies based on microsimulation models tend to overestimate these benefits mainly due to high non‐take‐up rates. In this paper,
Vanda Almeida   +2 more
wiley   +1 more source

El impacto financiero del impuesto diferido en el sector comercial con respecto al cálculo actuarial de la jubilación patronal en el Ecuador

open access: yes, 2021
El presente trabajo tiene como título “El impacto financiero del impuesto diferido en el sector comercial con respecto al cálculo actuarial de la jubilación patronal en el Ecuador”.
Novoa Guillén, Jorge Stalin
core  

Dictamen sobre la problemática de la indemnización en el paso de jubilación activa a jubilación plena [PDF]

open access: yes, 2023
Dictamen con objeto de analizar la problemática de la indemnización que debe recibir una trabajadora en el paso de jubilación activa a jubilación plena por parte de la empleadora.
Álvarez Gimeno, Rafael   +1 more
core  

Treatment of post-employment benefits under IFRS in heavy cargo transportation companies

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2020
The objective is to prepare a manual of accounting and tax procedures for the treatment of post-employment benefits in heavy cargo transportation companies in the Canton La Troncal under IFRS for SMEs and the disclosure of information on employee ...
Noé Rafael Cárdenas-Vivar   +2 more
doaj   +1 more source

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