Search results for " insurance"

Determinants of net interest margin: the effect of capital requirements and deposit insurance scheme

2019

This paper analyzes the determinants of net interest margin with a focus on the impact of capital regulation and deposit insurance. We extend the Ho and Saunders (1981) family of models to explicit...

I presupposti della disciplina delle condizioni generali tra predisposizione e mera formulazione del regolamento contrattuale: commento a Cass., 17 g…

2023

ASBESTOS-RELATED DISEASES: PENAL, CIVIL AND NATIONAL HEALTH INSURANCE RESPONSIBILITY ACCORDING TO ITALIAN LAW

2014

In this commentary, the authors describe the most important and current issues about the responsibility in asbestos-related diseases according to the Italian Law. In particular, the authors comment the principal implications of Penal, Civil and National Health Insurance laws on occupational and preventive medicine. This brief report represents an useful tool for medical doctor specialists in Occupational, Public Health and Forensic Medicine to support their evaluation of causality in asbestos-related diseases

Corporate Governance of Banks after the Financial Crisis - Theory, Evidence, Reforms

2010

Poor corporate governance of banks has increasingly been acknowledged as an important cause of the recent financial crisis. Given the developments since the Asian financial crisis in 1997, this fact is not readily to be explained. Listed banks and even non-listed firms worldwide have publicly emphasized that good corporate governance is of vital concern for the company, and have adopted firm-specific corporate governance codices. Moreover, banking supervisors have taken up the issue. In particular, the Basel Committee on Banking Supervision has already published two editions of a guideline entitled “Enhancing corporate governance for banking organisations” which perfectly reflects the super…

Modeling the Impact of Socioeconomic and Medical Characteristics on Public Pension Systems in Central and Eastern European Countries

2021

Due to the direct link between the structure of the labor market and public pension systems, some important aspects are highlighted in this chapter regarding the correlation between the level of budget expenditures with social insurance and national economic development, demographic and medical characteristics of the population. Based on other works on the field of social protection and pension systems, an empirical study was conducted following three dimensions of social protection systems, namely, economic, social, and medical features.

Zasady równości i sprawiedliwości społecznej w prawie emerytalnym

2016

The paper regards the issue of influence of equality and social justice principles on pension law. The author states that equality in pension law is understood in a special way, what results from a natural – for social insurance law – differentiation of entitlements and obligations in regard to subjection to insurance, type of performed work or in regard to sex. This leads to deviation from the obligation of equal treatment of equal (similar) subjects in favour of differentiation of pension entitlements justified by i.e. the principle of solidarity. The issue of social justice, however, is related mostly to the determination of rules of participation in resources originating from a commonly…

Econometric Study on the Financial Sustainability of Public Pension Systems

2021

This chapter aims the econometric study regarding the financial sustainability of public pension systems in CEE countries, by establishing correlations between the level of state social insurance budget revenues and expenditures, and the socioeconomic indicators specific to pension systems.

Problem odpowiedzialności członków zarządu spółki kapitałowej za zobowiązania z tytułu składek na ubezpieczenie społeczne powstałe w czasie trwania p…

2020

<div><p>The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law. It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law as well as on the provisions of the Restructuring Law.</p>…

A Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits

2018

This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without considering expected future tr…

Personal income tax reform in Latvia: assessment of effect

2019

Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the non-taxable minimum and minimum wage. Purpose − the aim of this study is to estimate the impact of PIT reform by assessing the effect of implementation of non-taxable minimum, deductions and substantiated spending on the dynamics of income and tax administration efficiency. Research methodology − PIT theoretic and normative concepts have been analyzed; unpublished data on actual wages in 2015−2018 provided by Latvian State Revenue Service and State Social Insurance Agency hav…