Results 41 to 50 of about 254,810 (210)

Non-Governmental Pension Support as an Element of Multitier Pension System

Вестник Российского экономического университета имени Г. В. Плеханова, 2023
Non-governmental pension funds (N-GPF) act as an important tool for resolving social problems in the field of pension support. Today 39 non-governmental pension funds work in Russia. All of them have got licenses for their operation.
I. V. Balashova, T. A. Tereshchenko
doaj   +1 more source

Pension funds, national savings and financial development: unpacking conditional effects using U.S. time series data

Cogent Economics & Finance
The relationship between pension funds and national savings (NS) varies depending on the existing level of savings within an economy. Similarly, the structural impacts of pension funds on financial development are influenced by these savings levels. This
Kazeem Abimbola Sanusi, Zandri Dickason-Koekemoer   +1 more
doaj   +1 more source

The current tax situation of occupational pensions and pan‐European pension funds

Journal of Business Economics and Management, 2007
The main tax obstacle to the functioning of pan‐European pension funds is the exclusion from tax relief of cross‐border contributions. Many Member States have eliminated this obstacle or have announced that they will do this soon.
Gerhard Mudrack
doaj   +1 more source

Organization of accounting in non-state pension funds: methodological-technical and management aspects

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019
In the financial market, non-state pension funds are not a priority, as banking institutions are most important. This is a reason for distrust and vigilance of the population to the appropriate institutions, which limits the development of non-state ...
R.Y. Bacho
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The Power to Deduct Pension Benefits Under Lesotho’s Pension Funds Act: Lessons from South Africa and Eswatini

Potchefstroom Electronic Law Journal
The changing demands of society and the emergence of new challenges necessitate the constant evolution and improvement of legal frameworks. In November 2019 Lesotho adopted the Pension Funds Act 5 of 2019 to modernise its regulation and supervision of ...
Mtende Mhango, Teron Rikhotso
doaj   +1 more source

PREDICTING THE DEVELOPMENT OF VOLUNTARY PENSION FUNDS IN SERBIA BY APPLYING THE MATHEMATICAL METHOD OF LINEAR REGRESSION [PDF]

Journal of Economic and Social Development (Varaždin), 2021
The introduction of private pension funds, which operate with the state pension fund, is the essence of the reform of the pension system in Serbia. Private pension funds are based on voluntary benefits.
Ivan D. Radojkovic, Boban Gajic, Branislav Randjelovic   +2 more
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Pension Fund Performance and Costs: Small is Beautiful [PDF]

Using the CEM pension fund data set, we document the cost structure and performance of a large sample of US pension funds. To date, self-reporting biases and a deficiency of comprehensive return and cost data have severely hindered pension fund ...
Bauer, R.M.M.J., Cremers, K.J.M., Frehen, R.G.P.   +2 more
core   +1 more source

Pension Fund Performance [PDF]

OECD Working Papers on Insurance and Private Pensions, 2008
This report provides an analysis of aggregate investment performance by country on a risk adjusted basis using relatively standard investment performance measures. The report also describes privately managed pension funds around the world and the regulatory environment they face.
openaire   +1 more source

EVALUATION OF THE FINANCIAL PERFORMANCE OF PENSION FUNDS IN CROATIA

Ekonomski Vjesnik, 2015
The aim of this paper is to evaluate the financial performance of pension funds in Croatia. Although there are other factors which are important in the pension funds overall performance, this paper focuses on investment accomplishments.
Dražen Novaković
doaj  

ASSESSING THE IMPACT OF SECOND PILLAR COMPONENT ON OLD AGE PENSION IN LITHUANIA

Ekonomika, 2013
. The aim of the study was is to evaluate the impact of a privately accumulated second pillar component on old-age pension. This evaluation is based on quantitative, statistical data and qualitative analysis of pension accumulation results in second ...
Teodoras Medaiskis, Tadas Gudaitis
doaj   +1 more source