Results 141 to 150 of about 578,479 (311)
Development of conceptual and categorical apparatus of control of NBFIs
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The article researches the essence of the term «provision of pensions». The author finds out the imperfection of conceptual and categorical apparatus of certain issues leading to the conflict between the interpretations and is the blocking factor for the
Zh.V. Prokopenko
doaj
Government guarantees on pension fund returns [PDF]
This report reviews defined contribution pension return guarantees typically made by governments in connection with pension privatizations. Finance theory related to the pricing of options provides a unifying framework for evaluating the cost of these ...
Pennacchi, Pennacchi, George
core
Nonprofit Management and Leadership, EarlyView.ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid +2 more
wiley +1 more source
The Effect of Pension Generosity on Early Retirement: A Microdata Analysis for Europe from 1967 to 2004. [PDF]
Using pseudo-panel microdata we show that pension generosity affects early retirement decisions. The changes in the average replacement rate and decreases in wealth accrual between 1967 and 2004 have caused an increase in early retirement probabilities ...
Fischer, Justina AV, Sousa-Poza, Alfonso
core +4 more sources
Nonprofit Management and Leadership, EarlyView.ABSTRACT Under the roof of Christian churches in Central Europe, some nonprofit organizations (NPOs) grow, while others are in marked decline. Our study in this context extends a previous focus on financial indicators to NPO managers' experiences, their role clarity and job satisfaction, during phases of organizational growth and decline. Specifically,
Max Niehoff, Johannes Stark
wiley +1 more source
Intrinsic work motivation and pension reform acceptance [PDF]
Although demographic change leaves pay-as-you-go pension systems unsustainable, reforms, such as a higher pension age, are highly unpopular. This contribution looks into the role of intrinsic motivation as a driver for pension reform acceptance ...
Heinemann, Friedrich +2 more
core
State Capacity and Path Dependence in Cape Verde's Supreme Audit Institution
Public Administration and Development, EarlyView.ABSTRACT This study examines state capacity and path dependence in the Supreme Audit Institution (SAI) of Cape Verde, focussing on the performance and governance of the Court of Auditors. Drawing on a mixed‐methods longitudinal design covering the period from 2010 to 2024, the analysis combines international governance indicators, documentary analysis,
Ana Lúcia Romão
wiley +1 more source
Budgetary costs of tax facilities for pension savings: an empirical analysis [PDF]
A wide variety of tax regimes for (occupational) private pension saving are in place around the world. Generally, pension saving is taxed at a relatively low rate, although the revenue loss due to tax facilities for pension savings and/or pension tax ...
Caminada, Koen, Goudswaard, Kees
core +1 more source
People and Nature, EarlyView.Abstract Invasive alien plants can provide economic or cultural benefits to local communities, influencing perceptions and potentially affecting management decisions. Understanding these perceptions is crucial to avoiding inefficiencies, misunderstandings and conflicts in the management of invasive alien species.
Lehlohonolo D. Adams +3 more
wiley +1 more source
15 years of pension reform in Germany: old successes and new threats [PDF]
The paper surveys the state of German pension system after a sequence of reforms aimed at achieving long-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a defined ...
Bonin, Holger
core