Results 241 to 250 of about 14,128 (302)

Transforming aged care in China: insights from a TF-IDF-based data mining analysis of national policies (2018-2022). [PDF]

BMC Geriatr
Liu Z, Li H, Zhang Z, Ping L, Gu W, Yao Y.   +5 more
europepmc   +1 more source

Pension planning and inflation

, 1978
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Profits and risks of pension plans

ACM SIGMETRICS Performance Evaluation Review, 2012
info:eu-repo/semantics ...
Govorun, Maria, Latouche, Guy, Remiche, Marie-Ange   +2 more
openaire   +3 more sources

Planning for Pensions in Inflation

Compensation Review, 1975
Abstract The problem of pension planning under inflationary conditions is considered in this article. The author deals with a variety of aspects of the problem and concludes that under present conditions the amount of effective pension planning possible is minimal or extremely expensive.
openaire   +1 more source

CRITICAL EVALUATION OF PENSION PLANS

The Journal of Finance, 1968
IT MAY BE CONTENDED that any one person's critical evaluation of pension plans must be inadequate since his notion as to the success or failure of the plan will depend on what goal he has in mind for it. The argument follows that since plans serve different purposes for different people, a poor mark in its evaluation by one person may have no relevance
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Profit Sharing and Pension Plans/ Profit Sharing and Pension Plans (Book).

The Accounting Review, 1948
Abstract Reviews two books "Profit Sharing and Pension Plans (Practical Planning and Administration)," by C. Morton Winslow and "Profit Sharing and Pension Plans (Law and Taxes)," by K. Raymond Clark.
Frank P. Smith, A. Morgner
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Pension plan accounting estimates and the freezing of defined benefit pension plans

Journal of Accounting and Economics, 2011
Abstract This study provides evidence that, when “hard” freezing their defined benefit pension plans, employers select downward biased accounting assumptions to exaggerate the economic burden of their benefit plans. Downward biased expected rates of return and discount rates allow managers to increase reported pension expenses and, for discount rates,
Joseph Comprix, Karl A. Muller
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Stochastic Dominance of Pension Plans

Metroeconomica, 2003
We compare different possibilities to reform a funded pension plan, whose balance is threatened by a decrease in mortality rates. Since the plan is mandatory, the welfare of employees might be reduced if contributions increase or if the retirement age is raised. An empirical study of Israeli data shows that a reform which decreases the pension benefits
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Pension Plans 2014

SSRN Electronic Journal, 2014
Pension Plans 2014 discusses the popular cash balance plan, floor offset plan and cross tested plan from an actuarial viewpoint. Many retirement plan could be upgraded to take into account benefits from a pension plan if they were understood. Contributions to these plans are made on a "benefits" basis as opposed to a "contribution" basis. The plan will
openaire   +1 more source