Results 21 to 30 of about 14,128 (302)
Gospodarka Narodowa. The Polish Journal of Economics, 2020 Poland’s new Employee Capital Plans (PPK) started to be implemented in July 2019. This article looks at the systemic solutions applied in the programme from the perspective of the concept of the simultaneous reconstruction of the retirement pension ...
Barbara Błaszczyk
doaj +1 more source
On which socioeconomic groups do reverse mortgages have the greatest impact? Evidence from Spain
Technological and Economic Development of EconomyReverse mortgage is one of the products (perhaps the main one) that is good to obtain additional income by using the habitual residence as collateral.
Eva Boj +2 more
doaj +1 more source
Corporate Governance and Pension Fund Performance
Contemporary Economics, 2012 This study provides new evidence on the impact of governance on the performance of privately defined contribution pension plans. Using a hand collected data set on governance factors, the study shows that the external and internal governance mechanisms ...
Oskar Kowalewski
doaj +1 more source
Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds [PDF]
The School of Public Policy Publications, 2014 From provision of OAS, GIS and CPP to the favourable taxation of Registered Pension Plans and RRSPs , Canada’s government has long focused policy efforts on better ensuring that working Canadians approach retirement with sufficient income supports in ...
Jack M. Mintz, Stephen R. Richardson
doaj +4 more sources
Longevity Risk and Annuitisation Decisions in the Absence of Special-Rate Life Annuities
RisksLongevity risk affecting older adults can be transferred to the insurance market by purchasing a lifetime annuity. Special-rate life annuities, which are priced, among other factors, on the basis of health and lifestyle factors, go beyond traditional ...
Jorge de Andrés-Sánchez +1 more
doaj +1 more source
Complexity in Risks Facing Pension Plans: Nonmarket Financial Risk in the United States and Poland [PDF]
Journal of Economics and Management, 2015 This paper discusses agency, regulatory capture, counterparty and political risks as aspects of the nonmarket financial risks that pension plans and their participants bear, using as examples the United States and Poland.
Adam Samborski, John A. Turner
doaj
RisksIn developed countries such as Spain, where the population is increasingly aging, retirement planning and longevity risk represent major societal challenges.
Jorge de Andrés-Sánchez +1 more
doaj +1 more source
THE FINANCIAL - ACCOUNTING IMAGE FOR THE PUBLIC BENEFITS OF RETIREMENT [PDF]
Annals of the University of Petrosani: Economics, 2010 Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of
IULIANA CENAR
doaj
Fair and balance rate for benefits not scheduled in defined contribution plans
Revista Contabilidade & Finanças, 2021 The objective of this study is to propose a methodology that, using multiple decreases, in addition to classified by actuarial profile and source of social security costs, calculates actuarially fair and balanced rates for unscheduled collective costing ...
Igor Ferreira do Nascimento +1 more
doaj +2 more sources
Conformal Metallosaccharide Hybrid Films for Protecting Wood Surfaces From Environmental Damage
Advanced Functional Materials, EarlyView.Ti‐ribose hybrid films fabricated by molecular layer deposition form a conformal and uniform coating on wood surfaces, which provides water repellence, dimensional stability, and resistance to acidic and alkaline environments, while preserving the natural appearance.
Wenwen Wang +7 more
wiley +1 more source