Search results for "Income"

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…

Promotion of Social Policies – an Investment in the Future: Canada – European Union – Baltic States – Nordic Countries

2009

This volume represents presentations, discussions and research papers in conjunction with the Forum for a Comparative Dialog- an Investment in the Future. The Forum was held in Riga at the University of Latvia on November 6-8, 2008 and was organised by the Centre for European and Transition Studies at the University of Latvia and Capilano University, Canada.

2015

Does being from a higher social class lead a person to engage in more or less prosocial behavior? Psychological research has recently provided support for a negative effect of social class on prosocial behavior. However, research outside the field of psychology has mainly found evidence for positive or u-shaped relations. In the present research, we therefore thoroughly examined the effect of social class on prosocial behavior. Moreover, we analyzed whether this effect was moderated by the kind of observed prosocial behavior, the observed country, and the measure of social class. Across eight studies with large and representative international samples, we predominantly found positive effect…

The ingreso mínimo vital and the right to social assistance of the european social charter

2021

En este artículo se analiza el Ingreso Mínimo Vital (IMV) desde la perspectiva de los derechos humanos y, en concreto, desde los estándares exigidos por el derecho a la asistencia social reconocido en la Carta Social Europea. El objetivo es valorar si el IMV cumple o no con las exigencias del derecho a la asistencia social tal y como ha sido reconocido en el artículo 13 de la Carta Social Europea, de acuerdo con la doctrina consolidada del Comité Europeo de Derechos Sociales del Consejo de Europa. El análisis de la regulación del IMV teniendo en cuenta las implicaciones de este derecho permite concluir que, a pesar de los importantes avances realizados, algunas mejoras son todavía necesaria…

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…

From IRAP to SSnWFT (a heretical idea to fix precariat)

2018

The paper – after addressing the issue of flexicurity as a lens through which to see precariousness, after identifying the sources at ILO, EU and constitutional level as foundation of `incompressibility' of rights which guarantee decent work against lacking of security in precariousness – proposes to consider the lacking of security produced by precariat as a degree of participation of flexibility for firms as `social pollution' i.e. as generator of negative externalities. One proposes a fully change of paradigm to fight and to tackle the lacking in security at precariat level with a solution in terms of internalisation of externalities (i.e social costs); - rather then affecting precarious…

Digital participation in service environments among senior electricity consumers in Finland

2018

Research to date suggests that older adults engage with digital technologies less frequently than young adults. Studies typically focus on chronological age, ignoring the effects of life course factors on the adoption and use of digital technologies. By utilising multiple triangulation, the article investigates the role of age and life course stage in the usage of an electricity company's online services among senior consumers. The data are derived from an internet-based survey study (N = 1366) and six focus group discussions involving Finnish electricity consumers (N = 29). The results suggest that online consumers aged 50 and over utilise electricity company online services more frequentl…

The gender gap in teenagers’ incomes. A 30-year trend in Finland 1983–2013

2015

ABSTRACTIn this article, we examine the gender differences in disposable incomes of teenagers during a 30-year period 1983–2013, using large nationally representative survey data. Since the gender pay gap in working life has been rather persistent in Finland and the EU, it was necessary to see whether the gap persists in teenagers’ incomes as well. Although teenagers do not receive much income from work, they adapt to the structures of society during their teenage years and learn gender roles in consumption, education, and working life. Our results reveal that the gender pay gap has been rather persistent in Finland, particularly among 14- and 16-year-old teenagers. It is only among 18-year…

Together or Apart? Attitudes Towards Multi-ethnic State and Ethnically Mixed Communities in Post-independence Kosovo

2012

A growing body of literature has explored the impact of ethnic fractionalisation on long-term development outcomes. This chapter explores the way ethnic identities relate to the dynamics of exclusion by focusing on attitudes towards a multi-ethnic state and ethnically mixed living in post-independence Kosovo. This study is based on a survey (face-to-face interviews) of 1,367 respondents carried out in Kosovo 4 months after it proclaimed independence. Responses of the ethnic Albanians, the ethnic Serbs and other minorities in the country are contrasted, but important differences are identified across groups defined by age, gender, income levels, area of residence and labour market status. Th…

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

2018

This article deals with compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument.