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Human depreciation accounting and the emergence of industrial pensions

Himick, Darlene - In: Accounting, Auditing & Accountability Journal 28 (2015) 2, pp. 242-262

Purpose – The purpose of this paper is to investigate how the accounting notion of “human depreciation” helped the defined benefit pension plan emerge as the dominant means of dealing with an aging workforce in the first half of twentieth century USA. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10014642384

Wohlstandssicherung durch freiwillige Längerbeschäftigung : juristische und ökonomische Fragen der Pensionierung von Universitätsprofessoren

Feld, Lars P. (ed.); Möllers, Thomas M. J. (ed.) - 2023

Die geburtenstarken Jahrgänge gehen in den wohlverdienten Ruhestand, Arbeitskräfte fehlen. Wie angesichts des demografischen Wandels künftig die Renten und Pensionen gezahlt werden, ist unklar. Zu den Lösungsvorschlägen gehört auch eine Verlängerung der Lebensarbeitszeit; in der...

Persistent link: https://www.econbiz.de/10014380346

Mandatory retirement: a constraint in transitions to retirement?

Gomez, Rafael; Gunderson, Morley; Luchak, Andrew - In: Employee Relations 24 (2002) 4, pp. 403-422

Issues associated with retirement in general, and phased transitions into retirement in particular, are taking on … retirement. Presents age dependency ratios for the OECD to highlight the importance of these issues in the context of an ageing … retirement in Canada and the USA, and presents empirical evidence from Canada on variables associated with retiring because of …

Persistent link: https://www.econbiz.de/10014730961

An empirical study of older workers’ attitudes towards the retirement experience

Lim, Vivien K.G. - In: Employee Relations 25 (2003) 4, pp. 330-346

This study examined the attitudes of older workers towards work and retirement, retirement planning and their … willingness to continue working after retirement and to undergo retraining. Data were collected via questionnaire surveys … attitudes with regard to the prospect of retirement, i.e. while they did not view retirement negatively, they were nevertheless …

Persistent link: https://www.econbiz.de/10014730988

Mandatory retirement age and age discrimination

Sargeant, Malcolm - In: Employee Relations 26 (2004) 2, pp. 151-166

This article considers the issues raised by the proposed abolition of the mandatory retirement age as a result of the … are a number of distinctive retirement ages, namely, the contractual retirement age, the pensionable retirement age and … the actual or normal retirement age. These may coincide or they may occur at different times, but it is only the …

Persistent link: https://www.econbiz.de/10014731015

Bounded choices in work and retirement in Australia

Patrickson, Margaret; Ranzijn, Rob - In: Employee Relations 26 (2004) 4, pp. 422-432

Australia, together with most other developed and developing countries, faces a difficult demographic pattern in the first half of the twenty‐first century, due to a low and declining birth rate and an ageing population. This has led to an ageing workforce, with a relative shortage of younger...

Persistent link: https://www.econbiz.de/10014731029

Psychological and psychosocial predictors of attitudes to working past normal retirement age

Davies, Eleanor; Cartwright, Susan - In: Employee Relations 33 (2011) 3, pp. 249-268

Purpose – This research aims to look at preferences for retirement, in particular, later retirement, amongst a sample … typology of different retirement preferences based on psychological and psychosocial variables. Design … include psychological expectations of retirement (expected adjustment to retirement, attitudes towards leisure and social …

Persistent link: https://www.econbiz.de/10014731289

The work‐to‐retirement transition of academic staff: attitudes and experiences

Davies, Eleanor; Jenkins, Andrew - In: Employee Relations 35 (2013) 3, pp. 322-338

Purpose – The purpose of this paper is to examine the significance of the work‐to‐retirement transition for academic … analysed using matrix analysis. Findings – Marked differences in the experience of the work‐to‐retirement transition were found … and five groups are identified which characterise the significance of retirement. Clean Breakers view retirement as a …

Persistent link: https://www.econbiz.de/10014731367

HRM practices and low occupational status older workers

Hennekam, Sophie; Herrbach, Olivier - In: Employee Relations 35 (2013) 3, pp. 339-355

affective organizational commitment, job performance and preference for early retirement. Design/methodology/approach – In total … preference for early retirement. Findings – The results show that employees’ perception of HRM practices related to job design … performance. However, it was found that perceived HRM practices do not influence preference for early retirement. Originality …

Persistent link: https://www.econbiz.de/10014731368

Occupational pensions forall employees

Cooper, D.R. - In: Employee Relations 21 (1999) 2, pp. 145-158

Defined benefit occupational pension schemes are a valuable employee benefit. This paper looks at problems in their design and considers whether it is possible to address them. The risk profile of money purchase schemes is described, with particular reference to employees in less secure...

Persistent link: https://www.econbiz.de/10014731625