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Resultados por: Classification is Política social, Protección social y Seguridad social -- Protección social - Vejez -- Régimenes de pensiones
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View Resource A Reporting Standard for Defined Contribution Pension Plans

We propose a method for projecting pension benefits, deriving from DC pension plans and other funded products, at retirement. Projections highlight how the current choice of asset allocation impacts on future potential retirement outcomes. The latter are compared with a money-back benchmark so as to clarify the trade-off between risk and return. After the initial projections, the pension plan...

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http://fileserver.carloalberto.org/cerp/WP_143.pdf
View Resource A social pension in Zambia: perceptions of the cash transfer pilot in Katete

This briefing outlines the perceptions of recipients and others of a pilot cash transfer scheme for everyone over the age of 60 and discusses the practical benefits and challenges of implementing the scheme. A key finding is that the age-based criteria was seen as fair and socially acceptable. This is in contrast to many experiences of poverty targeting.

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http://www.pension-watch.net/download/4f059863de502
View Resource Absenteeism, Pension Reforms and Grandmothers

Both economic and epidemiological literature have shown that perceived high strain at work and lack of social infrastructures are good predictors of sick-leave. The latter is particularly relevant in (Mediterranean) countries where facilities for children and LTC services are relatively scarce and women are frequently asked to fill the gap. The Italian 2011 pension reform, approved under the...

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http://www.cerp.carloalberto.org/wp-content/uploads/2015/07/...
View Resource Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies

Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial results of exchange-listed companies in 2007. This impact has been compared and analysed at the...

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http://www.oecd-ilibrary.org/finance-and-investment/accounti...
View Resource Actuarial mathematics of social security pensions

Este libro viene a llenar un vacío en la literatura actuarial. Se trata de la aplicación de principios y técnicas actuariales para los planes de pensiones de seguros sociales públicos. En general, estos planes son de alcance nacional, obligatoria y financiada por contribuciones relacionadas con los ingresos de los participantes. Los sistemas públicos de prestación definida maduros se finan...

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http://www.issa.int/es/details?uuid=b764da69-e675-4feb-a41c-...
View Resource Actuarial Neutrality when Longevity Increases: An Application to the Italian Pension System

In this study, we analyse the actuarial features of the Italian pension system after the 1995 reform. We consider both the old det, the pro-rata and the new notional dec mortality rates based on a limit demographic scenario recently depicted by demographic experts. We compare c mortality rates are taken into account in the pension computation. The old DB rules are extremely generous and o er...

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http://fileserver.carloalberto.org/cerp/wp_47rev.pdf
View Resource Ageing and the Payout Phase of Pensions, Annuities and Financial Markets

This paper reviews the impact of ageing on private pensions, in particular on the payout phase, assesses the part that annuities can play in financing retirement, and examines the role of financial markets in facilitating the allocation on assets accumulated in defined contribution pension plans. A comprehensive set of recommendations for discussion is provided at the end of the paper. Este...

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http://www.oecd-ilibrary.org/finance-and-investment/ageing-a...
View Resource Aging and Financial Inclusion: An Opportunity

This report provides a broad view on income security in older age in low and middle-income countries. It suggests that social pensions can and should provide an essential floor of income in later life. Yet it recognizes that nearly all people will need to put in place varied income strategies for themselves beyond pensions. Este informe ofrece una visión amplia de seguridad de los ingresos en ...

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http://www.helpage.org/download/54d9dacf277de
View Resource Análisis de convenios bilaterales y multilaterales de seguridad social en materia de pensiones

El estudio brinda un panorama actualizado de los 83 convenios suscritos en la región. Además discute los factores que inciden en su aplicación, entre los que se encuentran los altos niveles de informalidad y el bajo nivel de cobertura de la seguridad social. El documento también pone de relieve las altas tasas de migración que se registran entre los países de la región, y el obstáculo que represe...

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http://www.ciss.net/wp-content/uploads/2015/12/Analisis-de-c...
View Resource Análisis de la rentabilidad financiero-fiscal de los planes de pensiones y otros productos de captación de ahorro a largo plazo

Entre las diversas alternativas de ahorro, previsión y/o inversión a largo plazo, un sujeto a la hora de discrimirar entre ellos debe elegir aquella que le proporcione una mayor rentabilidad financiero-fiscal, para lo cual no sólo debe tomar en cuenta la rentabilifad del producto sino tambien su fiscalidad. Por ello, este trabajo presenta un análisis en términos homogéneos de la renta...

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http://www.revistas.unam.mx/index.php/rca/article/view/4655/...
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