Results 151 to 160 of about 190,540 (260)
Justice Across Generations: Rethinking Reciprocity Under Conditions of Uncertainty
Global Policy, EarlyView.ABSTRACT This introduction investigates the role of justice as reciprocity in intergenerational settings. It argues that the growing prominence of intergenerational framing in contemporary policy agendas is best understood in light of distinct questions emerging within the normative debate on intergenerational justice.
Valentina Gentile, Fiammetta Sacconi
wiley +1 more source
Swedish Pension Reforms in the 1990s [PDF]
, 2002 Many Western countries with an aging population consider reforms of their pay-as-you-go pension systems. In Sweden a new pension system has already been decided and implemented. This paper gives a brief background to the Swedish reforms in the 1990s and explains the structure of the new system.
openaire +2 more sources
Pension Reform in Germany: The Impact on Retirement Decisions [PDF]
The financing problems beleaguering the public pension system have again shifted the spotlight onto the retirement age. This paper examines the impact of various reform options on the actual retirement choices of older workers.
Axel Borsch-Supan, Barbara Berkel
core
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Pathways to a universal basic pension in Greece [PDF]
Although basic pension had for years failed to catch the imagination of policy makers in Greece, it was suddenly brought to the agenda in the context of the severe crisis raging since November 2009.
Chrysa Leventi, Manos Matsaganis
core
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Pension Reform in Slovakia: Fiscal Debt and Pension Levels [PDF]
This paper considers two aspects of a recent pension reform in Slovakia: the financial balance of the former pay-as-you-go system, and the level of retirement pensions in a newly introduced two-pillar system. Generally, there are three important steps to
Cyril Ungvarský, Igor Melicherèík
core
Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong +3 more
wiley +1 more source
Pensions, Education and Life Expectancy [PDF]
In a two-period model with agent heterogeneity we analyze a pension reform toward a stronger link between contributions and benefits (as recently observed in several countries) in a pension system with a Bismarckian and a Beveridgian component.
Michael Gorski +2 more
core
Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches
Addiction, EarlyView.Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley +1 more source