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 …

(financial and in particular those from contributions) that underwrite those commitments. The ABS can be used to assess the … of the pension entitlements is backed up by assets, and that the system's sustainability has markedly deteriorated over …

sustainability of the medical profession in Indonesia. The authors offer several suggestions for devising better policies in this …

benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system … (CPP) balance sheet, which includes disability and survivor benefits …

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 …

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 …

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 …

pension plans or for financial reporting in accordance with public-sector accounting standards. While the differences between … seek one or, alternatively, must bear significant investment risks in pursuit of a 4.1 percent real rate of return. These … guarantees are very advantageous yet public-sector accounting standards attach no value to them and the federal government …