produced in Finland, and 58-59%, if the production is outsourced. In conclusion, the results show that outsourcing offshore is …, since the outsourcing partners create only 2% of the total value added. …

strengthens that of the private-sector system. Outsourcing, however, is not the only factor affecting the relative size of the two … municipalities, may increase the number of municipal employees substantially during the next 20 years even if outsourcing becomes …-sector pension systems in the future. Still the systems should jointly decide how the risk related to future contribution bases is …