Search results for " pensions"
showing 10 items of 13 documents
El delito de impago de pensiones (art. 227 cp) tras la última jurisprudencia del tribunal supremo español (ssts núms. 346/2020 de 25 de junio; 348/20…
2021
Estudio del art. 207 CP en clave jurisprudencial
The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
2008
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old-age contingency, based on official data. The main accounting entries are developed from the principles of double-entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless curren…
Can a Healthy Lifestyle Prevent Disability Pension among Female Healthcare Workers with Good and Poor Self-Rated Health? Prospective Cohort Study wit…
2022
BACKGROUND: Our purpose was to investigate whether healthy lifestyle habits prevent disability pension among female healthcare workers.METHODS: We conducted a prospective cohort study with an 11-year register follow-up in which 8159 female healthcare workers from Denmark completed a questionnaire concerning self-rated health, work environment, leisure-time physical activity (LTPA), smoking, and body mass index (BMI). Data on disability benefit payments were obtained from the Danish Register for Evaluation of Marginalization during an 11-year follow-up. Potential confounders included age, occupational education, psychosocial work factors, and physical exertion during work.RESULTS: Among work…
Does the Pension System’s Income Statement Really Matter? A Proposal for An NDC Scheme with Disability and Minimum Pension Benefits
2019
This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS, 2019), we extend the “Swedish” actuarial balance developed by Perez-Salamero et al. (2017) by adding an income statement which fully explains the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and changes in present value are reported in each period as income or expenses and are included on the income statement.…
Theoretical Old-Age Pension Benefits and Replacement Rates in the Baltic States: A Retrospective Simulation
2016
Abstract The author presents a comparative analysis of old-age pension systems in Estonia, Latvia and Lithuania using a method of retrospective simulation run on a self-developed model. The model baseline case is a person retiring in December 2014 after 40 years of service with nationwide average salary. Other cases include low and high-earners, funded schemes participants and simulations for modified notional capital valorisation formulae. Three study countries return very dissimilar results, which is caused by differences in their pension systems’ designs. Lack of non-contributory element (basic pension) in Latvia leads to a low degree of progressivity, with inexcusably low pensions to lo…
Libre circulation des travailleurs dans l'Union Européenne et tutelle des droits individuels de retraite complémentaire: un chantier inachevé
2013
Freedom of movement of workers within the EU implies adequate regulation of risks incurred by workers on the occasion of the exercise of this freedom. Among these risks, there is the possibility for community workers to lose or at least find themselves unable to give their supplementary retirement pension individual rights an unitary and continuous character when they decide to settle in another member State. What are the legislative solutions already proposed by the Community legislature and even those expected by community workers to be protected from these dangers? Provide a draft answer to this question is the main concern of this work.
Influence of pillar 3 of pension system on retirement pensions level in Poland : will voluntary part of system enable decent life in old age?
2021
PURPOSE: The aim of this paper is the comparative analysis of the general saving ways included in pillar 3 of the pension system and showing their potential effectiveness from the perspective of the pension system participant. Will the resources allocated by the instruments of the voluntary pension system part significantly improve the level of the future pension? Will they allow a more decent life for an average Polish citizen in the period of the old age?
FINANCIAL DEVELOPMENT OPPORTUNITIES OF LATVIA’S SOCIAL SYSTEM AGAINST THE BACKDROP OF CRISIS
2010
Latvian social system is ahead of serious financial problems. The article analyses causes and beginnings of the crisis, in the context of the 1st budget level of social systems in relation to the national budget, as well as the negative impact of the state budget on the social security budget for the financial future. The government also discussed the measures taken by the social system of financial regulation and their impact on society's social environment. Recommendations have been developed for improvement of the situation.
Social capital, public expenditure and the quality of provision. The Sicilian experience
2013
L'articolo si inserisce all’interno del dibattito sul divario nella qualità dei servizi fra Nord e Sud d’Italia che recentemente è tornato a concentrarsi sul tema del capitale sociale, con lo scopo di ricostruire i processi attraverso i quali il capitale sociale influenza i rendimenti istituzionali, di qualificare la natura del nesso esistente, la sua variabilità nel tempo e fra diversi settori di intervento. A questo scopo l'articolo sviluppa una analisi fra i settori della sanità e della formazione professionale negli ultimi dieci anni in Sicilia. Questo articolo si inserisce all'interno del dibattito sul divario nella qualità dei servizi fra Nord e Sud d'Italia che recentemente è tornato…
Sustainability of Pension Systems in the Baltic States
2016
Objective: The objective of the paper is to identify how the concept of sustainability is understood and ensured in the pension systems of Estonia, Latvia and Lithuania; and what implications it brings to the performance of pension schemes. Research Design & Methods: Analysis of various conceptual and methodological approaches to the notion of sustainability of pension systems. Comparative analysis of present pension legislation, as well as preceding stage of pension reforms, accompanied by a number of numerical models. Findings: The understanding of sustainability is limited by narrow ‘fiscal’ meaning in Latvia, compared to more a multifaceted concept that includes the principle of socia…