Results 41 to 50 of about 48,066 (205)
Knowing Receipt, Equitable Proprietary Rights, and Duties of Due Administration
The Modern Law Review, EarlyView.In Byers v Saudi National Bank (2023) the Supreme Court held that a claimant in knowing receipt must have had a ‘continuing equitable proprietary interest’ in the property received by the defendant. Such an interest is commonly understood to include a right to benefit from the property, yet successful claims in knowing receipt have often been made by ...
Lusina Ho, Charles Mitchell
wiley +1 more source
The social life of money for children
The British Journal of Sociology, EarlyView.Abstract Inspired by Nigel Dodd's The Social Life of Money, this article proposes an analysis of entangled economic lives, that is, how meaning, structures and politics jointly shape the flow of monies within households. The past decades have marked a shift from “childrearing expenditures” to “parenting investments” that align with new visions of both ...
Nina Bandelj
wiley +1 more source
"The Fiscal Investment and Loan Program in Transition" [PDF]
This paper discusses the adequacy of the activities of the Fiscal Investment Loan Program agencies after the fundamental reform in April 2001, which disconnected postal savings and public pension reserves from the FILP.
Yasushi Iwamoto
core
Description, Articulation and Limitations in the Social Theory of Insurance
The British Journal of Sociology, EarlyView.ABSTRACT There have been surprisingly few sustained efforts to explain or theorise the role insurance plays in society. Even the most theoretically inflected insurance scholarship, emanating from governmentality and Actor Network Theory scholarship, tends to be grounded in empirical cases, set in particular periods and places, and it is often ...
Liz McFall
wiley +1 more source
Annuity markets and benefit design in multi-pillar pension schemes : experience and lessons from four Latin American countries [PDF]
A growing number of countries have introduced mandatory defined contribution schemes. As these schemes mature, their success will increasingly depend on how well they translate accumulated funds into a stream of retirement income. Successful reforms will
Palacios, Robert, Rofman, Rafael
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
The Rationale for Fundamental Pension Reform in Germany and the United States: An Assessment [PDF]
This paper considers the arguments for fundamental pension reform in Germany and the United States. The two countries have recently made or are considering reforms that would reduce the generosity of the traditional, pay-as-you-go pension system. Some or
Gary Burtless
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
The Mexican pension annuity market [PDF]
This paper analyzes the performance and development of the Mexican pension annuity market established as a consequence of the 1997 pension reform. The Mexican experience displays interesting characteristics providing lessons for other countries that ...
Impavido, Gregorio
core
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source