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A política regulatória contemporânea dos regimes de previdência do funcionalismo público no Brasil: Avanços, limitações e propostas
Calazans, Fernando Ferreira; Caetano, Marcelo Abi-Ramia - 2013
This paper analyses the regulation on public pensions created by the Law 9.717/1998 and the Constitutional Amendment 20/1998 and the current reality on public pension's regulation. It has been verified that public pensions demand a management that should be efficient, transparent, and democratic...
Persistent link: https://www.econbiz.de/10010330821
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The impact of quality management systems on the effects of the process approach implementation
Gębczyńska, Alicja; Wolniak, Radosław - In: Economic and Environmental Studies (E&ES) 18 (2019) 4, pp. 1235-1260
extent does it affect the benefits and barriers involved in the process approach implementation? It has been observed that … implementation of the quality system does not automatically guarantee any external benefits resulting from the process orientation …
Persistent link: https://www.econbiz.de/10014485797
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Civil-service pension schemes around the world
Palacios, Robert; Whitehouse, Edward - Volkswirtschaftliche Fakultät, … - 2006
There are separate pension schemes for civil servants (and often for other public-sector workers) in about half of the world’s countries, including some of the largest developing economies, such as Brazil, China and India. In the higher-income, OECD countries, spending on pensions for...
Persistent link: https://www.econbiz.de/10004991284
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Better Safe than Sorry - Individual Risk-free Pension Schemes in the European Union
Peters, Marga - In: Contemporary Economics 6 (2012) 3, pp. 22-37
macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …
Persistent link: https://www.econbiz.de/10010436020
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Accounting of pay-as-you-go pension schemes using accrued-to-date liabilities : an example for Switzerland
Metzger, Christoph - 2016
Due to demographic change, the fiscal sustainability of pension schemes financed on a pay-as-you-go (PAYGO) basis is of … international System of National Accounts (2008 SNA), we present a simple framework for accounting of paygo pension schemes using … workers’ and pensioners’ net liabilities (CWL). Applying this accounting framework using both definitions of liabilities to …
Persistent link: https://www.econbiz.de/10011415608
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The impact of quality management systems on the effects of the process approach implementation
Gębczyńska, Alicja; Wolniak, Radosław - In: Economic and environmental studies : a journal for … 18 (2018) 4/48, pp. 1235-1260
extent does it affect the benefits and barriers involved in the process approach implementation? It has been observed that … implementation of the quality system does not automatically guarantee any external benefits resulting from the process orientation …
Persistent link: https://www.econbiz.de/10012024193
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The German statutory pension scheme : balance sheet, cross-sectional internal rates of return and implicit tax rates
Metzger, Christoph - 2016
We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years … rate of return is mainly financed by increasing contributions and by changing the liabilities not backed by assets …
Persistent link: https://www.econbiz.de/10011567654
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Der Rücklagenbedarf der Versorgungsausgaben in Baden-Württemberg : Projektion und Reformoptionen
Benz, Tobias; Hagist, Christian - 2010
Im vorliegenden Papier werden die Ruhegehaltsausgaben am Beispiel des Landes Baden‐Württemberg bis zum Jahr 2050 projiziert. Wir zeigen, dass sich im günstigsten Fall die Ruhegehaltsausgaben von heute 2,38 Mrd. Euro auf 4,68 Mrd. Euro im Jahr 2030 bzw. 6,12 Mrd. Euro im Jahr 2050 erhöhen...
Persistent link: https://www.econbiz.de/10003977142
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Better safe than sorry : individual risk-free pension schemes in the European Union
Peters, Marga - In: Contemporary economics 6 (2012) 3, pp. 22-37
macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …
Persistent link: https://www.econbiz.de/10009767598
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A política regulatória contemporânea dos regimes de previdência do funcionalismo público no Brasil : avanços, limitações e propostas
Calazans, Fernando Ferreira; Caetano, Marcelo Abi-Ramia - 2013
This paper analyses the regulation on public pensions created by the Law 9.717/1998 and the Constitutional Amendment 20/1998 and the current reality on public pension's regulation. It has been verified that public pensions demand a management that should be efficient, transparent, and democratic...
Persistent link: https://www.econbiz.de/10009761950