Results 41 to 50 of about 190,540 (260)
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
Challenges of Georgia’s Pension System
Polish Political Science Yearbook, 2020 In 2018, a mandatory funded pension model (second pillar) was introduced in Georgia. At present, the Georgian pension system has three pillars, but the reform does not apply to current pensioners.
Jaba Urotadze
doaj +1 more source
Spain 2011 Pension Reform [PDF]
SSRN Electronic Journal, 2012 The aim of this paper is to evaluate the impact of the Spanish pension reform enacted in 2011. We use an accounting model with heterogeneous agents and overlapping generations in order to project revenues and expenditures of the pension system for the next four decades.
Conde-Ruiz, J. Ignacio +1 more
openaire +3 more sources
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
INFORMATION SUPPORT FOR ACTUARIAL ASSESSMENT OF THE FINANCIAL STATUS OF THE PENSION SYSTEM IN RUSSIA
Финансы: теория и практика, 2017 The pension reform 2015 dramatically increased not only the public, but also academic interest to the problems of the national pension system. The discussions revealed serious discrepancies (often diametrically opposed) in the quantitative estimates of ...
A. K. Solovyev, S. A. Dontsova
doaj
Material Security in Old Age through the Pension Savings System in the Slovak Republic [PDF]
Societas et IurisprudentiaThe pension reform carried out in the Slovak Republic in the period 2003 – 2005 pursued the reform objectives of achieving long-term sustainability of pension systems and of ensuring adequate material security for individuals, especially for the case of ...
Miloš Lacko
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Pension plans may either limit their sustainability approach to commercial purposes or adopt governance practices aligned with sustainability principles, thereby strengthening their Corporate Social Identity (CSI). This paper explores the moderating role of CSI in the relationship between traditional corporate governance mechanisms and pension
Elisa Bocchialini +2 more
wiley +1 more source
The Finnish Pension Reform of 2005 [PDF]
The Geneva Papers on Risk and Insurance - Issues and Practice, 2007 A major reform in the Finnish private-sector earnings-related pension system came into effect on 1st January, 2005. It was negotiated in 2001–2002 between the central organisations of employers and trade unions and representatives of the central government. This paper describes the reform and analyses its effects on selected macroeconomic variables, on
Jukka Lassila, Tarmo Valkonen
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Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi +2 more
wiley +1 more source