Search results for "Pension"
showing 10 items of 513 documents
Commento agli artt. 464 ter, 464 quater, 464 quinquies, 464 sexies, 464 septies, 464 octies, 464 novies c.p.p.
2017
Il lavoro esplora analiticamente le tessiture normative della sospensione del processo per imputati adulti, inventariandone percorsi storico-evolutivi, snodi del dibattito scientifico, incroci sovranazionali, vicende giurisprudenziali.
Financial Performance of Mandatory Private Pension Funds in Countries of Central and Eastern Europe. A Comparative Study Between Romania and Slovakia
2020
Decreased birth rate and aging population represent a treat to PAYG public pension systems implemented in countries of Central and Eastern Europe, due to the fact that the financing is direct dependent of the social contributions payed by the taxpayers active on labor market. As solution, World Bank promotes the diversification of funding sources for pension systems and a multi-pillar structure that includes privately managed pension funds. The purpose of this paper is to present how the multi-pillar structure was implemented in Romania and Slovakia, focusing on the evolution and performance of mandatory private pension funds. The main conclusion of this article highlights that in the curre…
Measurement of Low Concentration of Nanosized Objects Suspended in a Liquid Medium
2018
The new optical scheme of refractometer with temperature stabilisation 10-2 °C is developed, which allows measuring a refractive index of the sample with accuracy not worse than 10-5; dependence of refraction index on concentration of SiO2 nanoparticles in liquid suspension is obtained within the framework of the research.
Résistance du consommateur : vers une clarification des concepts.
2010
The purpose of this paper is to clarify what is consumer resistance, following a microindividual approach. For this, it uses the linguistic to extract from a set of definitions specific to every disciplinary field the elements of sense that must be the ingredients of a definition relevant to the field of experimental research in consumer behaviour.
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…
Effetti economici indesiderati della trascrizione tardiva del matrimonio canonico: la restituzione della pensione di reversibilità indebitamente perc…
2011
L’istituto della trascrizione tardiva consente ai cattolici che hanno celebrato le nozze con il solo rito religioso di recuperare successivamente a loro richiesta gli effetti civili del matrimonio, con decorrenza dalla data della celebrazione religiosa. E’ comprensibile come nella pratica questa particolare agevolazione, di cui godono solo i fedeli della Chiesa cattolica, si presti anche a delle distorsioni, e spesso il differimento degli effetti civili del matrimonio è dovuto proprio ad un calcolo preciso dei nubendi che sul momento non vogliono rinunciare a dei vantaggi economici ( pensione di reversibilità, assegno divorzile) che verrebbero a cessare con la rilevanza civile del matrimoni…
III Filar systemu emerytalnego w Polsce - uwarunkowania, struktura oraz tendencje zmian
2018
nego w Polsce, jego uwarunkowań oraz stopnia zainteresowania polskiego społeczeństwa tego typu produktami. Wypłacane świadczenie pochodzące z obowiązkowej części systemu emerytalnego może nie wystarczyć, w przypadku wielu osób, na finansowanie bieżących potrzeb konsumpcyjnych. Wydaje się, że nie będziemy mieć innego wyjścia, jak tylko skorzystać z dodatkowych form gromadzenia kapitału na okres starości. Czy mogą to być produkty zaliczane do III filara systemu emerytalnego? Czy przeciętnego Polaka stać na odkładanie kapitału przy zastosowaniu tego rodzaju instrumentów? W przypadku pierwszego pytania odpowiedź jest oczywiście twierdząca, lecz w przypadku drugiego - niestety już nie. Metodolog…
Employee Pension Plans as Retirement Saving Form
2020
The forecasts referring to the effectiveness of the system introduced by the law act in 1999 show that the retirement pensions paid in the future from the obligatory part of the system will be low and they will significantly decrease the life level of the pensioners. The forecasted low level of the effectiveness of the new pension system leads to a bigger interest in solutions which can partially reduce the poverty level of the future pensioners. This article is devoted to a new pension saving form, that is Employee Pension Plans (EPP). The goal of this paper is the attempt to answer the question whether the proposed form of saving can have a crucial influence on the pension amount of an av…
La viabilidad de las pensiones en una economía global en crisis
2015
La tesis pretende estudiar la situación de los sistemas de pensiones desde un punto de vista global y comparativo. Para ello hace un estudio histórico, social, económico y sobre todo jurídico de los principales países europeos y de latinoamericanos. Se analiza asimismo el papel de determinadas entidades en materia de pensiones como el FMI, el Banco Mundial o la Troika, el funcionamiento del mercado laboral en distintos países y el papel de las pensiones complementarias en sus distintos ámbitos.
Social Inequalities and the Reform of Romanian Public Pension System by Law no. 127/2019
2019
Social protection system had developed in order to ensure the protection of the citizens, but also to maintain the economic growth of the country. The importance of the pension system is given by its social purpose, which is poverty alleviation, adequacy of income and consumption smoothing at retirement. In countries of Central and Eastern Europe, the income inequalities – main cause of poverty, had increased with the economic development. The aim of this paper is to show the changes brought to Romanian public pension system by the Law no. 127/2019 regarding the provided benefits vis-à-vis of social inequalities existing among elderly people.