Search results for "HEE"

Karin Smirnoff: Lähdin veljen luo

2021

Kirja-arvostelu teoksesta Karin Smirnoff: Lähdin veljen luo (Jag for ner till bror). Suom. Outi Menna. Tammi 2021. 294 nonPeerReviewed

Parental Burnout Across the Globe During the COVID-19 Pandemic

2022

Abstract. The COVID-19 pandemic has affected all societies worldwide. The heightened levels of stress that accompanied the crisis were also expected to affect parenting in many families. Since it is known that high levels of stress in the parenting domain can lead to a condition that has severe consequences for health and well-being, we examined whether the prevalence of parental burnout in 26 countries (9,923 parents; 75% mothers; mean age 40) increased during COVID-19 compared to few years before the pandemic. In most (but not all) countries, analyses showed a significant increase in the prevalence of parental burnout during the pandemic. The results further revealed that next to governm…

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…

AN ACTUARIAL BALANCE SHEET MODEL FOR DEFINED BENEFIT PAY-AS-YOU-GO PENSION SYSTEMS WITH DISABILITY AND RETIREMENT CONTINGENCIES

2014

AbstractIn this paper, we develop a theoretical basis for drawing up a “Swedish” type actuarial balance sheet for a defined benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system's expected average turnover duration, measure the scheme's solvency and explore the phenomenon identified as “pension reclassification”, a widespread practice that masks the system's real status unless further pension information becomes available. The model is clearly linked to actuarial practice in social security and gives partial support to the practical adaptation of Swedish methodology carried out by OSFI (2012) in applying the concept of the …

From “Table 29” to the actuarial balance sheet: is it really that big a leap?

2021

EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfunded defined benefit (DB) schemes covering civil servants. These pension liabilities have to be disclosed in a supplementary table referred to as Table 29. An actuarial balance sheet (ABS) can be defined as a financial statement that lists a pension system's obligations to contributors and pensioners at a particular date, together with the amounts of the assets (financial and in particular those from contributions) that underwrite those commitments. T…

An Actuarial Balance Model for DB PAYG Pension Systems with Disability and Retirement Contingencies

2012

In this paper we develop a theoretical basis for drawing up a “Swedish” type actuarial balance sheet for a defined benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system's expected average turnover duration, measure the scheme's solvency and explore the phenomenon identified as “pension reclassification”, a widespread practice that masks the system's real status unless further pension information becomes available. The model is clearly linked to actuarial practice in social security and gives partial support to the practical adaptation of Swedish methodology carried out by OSFI (2012) in applying the concept of the contribut…

José Vidal Beneyto, o la impaciencia apasionada

2010

Mothers’ return-to-work reasons and work–family conflict : does a partner involved in childcare make a difference?

2021

Facilitating mothers’ work–family reconciliation upon their return to work can be considered a viable means of enhancing women’s overall employment participation. This study examined return-to-work reasons among mothers with a one-year-old child, how these reasons are related to mothers’ background characteristics, work-to-family conflict (WFC) and family-to-work conflict (FWC) and whether having a partner home caring for the child protects against such conflicts. Results based on survey data collected from Finnish working mothers (N = 573) in 2016 showed four dimensions of return-to-work reasons: personal importance of work, work- and career-related worries, dissatisfaction with stay-at-ho…

Role of rock fragment cover on runoff generation and sediment yield in tilled vineyards

2017

The soil in conventional Mediterranean vineyards is an active and non-sustainable source of sediment and water. Lack of vegetation cover, small soil organic matter content and intense ploughing result in large rates of erosion in a millennia-old tillage system. There is a need for soil conservation strategies that enable sustainability of wine and grape production; therefore, it is essential to measure the rates and to investigate the processes and factors of soil erosion. This study evaluated factors that can reduce soil losses in traditional Mediterranean vineyards. The investigation was carried out with 96 rainfall simulation experiments at the pedon scale (0.24 m2) to measure soil detac…

Soil macrofauna and organic matter in irrigated orchards under Mediterranean climate

2017

Soil fauna abundance and diversity and organic matter content are key indicators for the rate of soil degradation in Mediterranean-type ecosystems. The soil macrofauna populations were examined in three orange (Citrus sinensis) orchards and one persimmon (Diospyros kaki) orchard, with the same soil type and different management systems, to establish whether organic management benefits soil fauna and soil quality and what is the effect of flood irrigation. Vegetation cover, soil organic matter, bulk density and moisture were measured at each experimental site within the Canyoles watershed in Eastern Spain in summer of 2015. Earthworm abundance was highest at the organic orchard with flood ir…