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Duchodová reforma / / Marek Louzek
| Duchodová reforma / / Marek Louzek |
| Autore | Loužek Marek |
| Pubbl/distr/stampa | [Prague, Czech Republic] : , : Univerzita Karlova v Praze, Nakladatelství Karolinum, , 2014 |
| Descrizione fisica | 1 online resource (100 p.) |
| Disciplina | 331.2524 |
| Soggetto topico |
Pensions - Finance
Pension trusts - Management |
| Soggetto genere / forma | Electronic books. |
| ISBN | 80-246-2617-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | cze |
| Record Nr. | UNINA-9910460651503321 |
Loužek Marek
|
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| [Prague, Czech Republic] : , : Univerzita Karlova v Praze, Nakladatelství Karolinum, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Duchodová reforma / / Marek Louzek
| Duchodová reforma / / Marek Louzek |
| Autore | Loužek Marek |
| Pubbl/distr/stampa | [Prague, Czech Republic] : , : Univerzita Karlova v Praze, Nakladatelství Karolinum, , 2014 |
| Descrizione fisica | 1 online resource (100 p.) |
| Disciplina | 331.2524 |
| Soggetto topico |
Pensions - Finance
Pension trusts - Management |
| ISBN | 80-246-2617-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | cze |
| Record Nr. | UNINA-9910797165703321 |
|
Loužek Marek
|
||
| [Prague, Czech Republic] : , : Univerzita Karlova v Praze, Nakladatelství Karolinum, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Duchodová reforma / / Marek Louzek
| Duchodová reforma / / Marek Louzek |
| Autore | Loužek Marek |
| Pubbl/distr/stampa | [Prague, Czech Republic] : , : Univerzita Karlova v Praze, Nakladatelství Karolinum, , 2014 |
| Descrizione fisica | 1 online resource (100 p.) |
| Disciplina | 331.2524 |
| Soggetto topico |
Pensions - Finance
Pension trusts - Management |
| ISBN | 80-246-2617-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | cze |
| Record Nr. | UNINA-9910812351803321 |
|
Loužek Marek
|
||
| [Prague, Czech Republic] : , : Univerzita Karlova v Praze, Nakladatelství Karolinum, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of pension economics & finance
| Journal of pension economics & finance |
| Pubbl/distr/stampa | [Cambridge, England], : Cambridge University Press, 2002- |
| Disciplina | 332.67254 |
| Soggetto topico |
Pensions - Economic aspects
Pensions - Finance Retirement income Pension trusts - Finance Pensions |
| Soggetto genere / forma | Periodicals. |
| Soggetto non controllato | Labor & Workers' Economics |
| ISSN | 1475-3022 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Journal of pension economics and finance |
| Record Nr. | UNISA-996332632603316 |
| [Cambridge, England], : Cambridge University Press, 2002- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Journal of pension economics & finance
| Journal of pension economics & finance |
| Pubbl/distr/stampa | [Cambridge, England], : Cambridge University Press, 2002- |
| Disciplina | 332.67254 |
| Soggetto topico |
Pensions - Economic aspects
Pensions - Finance Retirement income Pension trusts - Finance Pensions |
| Soggetto genere / forma | Periodicals. |
| Soggetto non controllato | Labor & Workers' Economics |
| ISSN | 1475-3022 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Journal of pension economics and finance |
| Record Nr. | UNINA-9910407552703321 |
| [Cambridge, England], : Cambridge University Press, 2002- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Matching contributions for pensions [[electronic resource] ] : a review of international experience / / edited by Richard Hinz ... [et al.]
| Matching contributions for pensions [[electronic resource] ] : a review of international experience / / edited by Richard Hinz ... [et al.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2013 |
| Descrizione fisica | 1 online resource (356 p.) |
| Disciplina | 346.7305 |
| Altri autori (Persone) | HinzRichard P |
| Soggetto topico |
Pensions - Government policy
Defined contribution pension plans - Government policy Pensions - Finance |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-84706-X
0-8213-9493-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; Contributors; Abbreviations; Part I. Introduction and Conceptual Issues; 1. Early Lessons from Country Experience with Matching Contribution Schemes; 2. Policies to Encourage Private Pension Savings: Evidence from OECD Countries; Figures; 2.1 Expenditure on private pension benefits as percentage of total pension expenditure, in selected OECD countries, 1990 and 2007; 2.2 Sources of income of people over 65 in selected OECD countries, mid-2000s
2.3 Contribution of public and private components to simulated lifetime benefits in 21 OECD countries, 20082.4 Impact of pension reforms on lifetime retirement income benefits in selected OECD countries; 2.5 Private pension coverage in selected OECD countries, 2009; 2.6 Relationship between private pension coverage and age and earnings in selected countries; 2.7 Tax treatment of investment returns, private pension contributions, and withdrawals in selected OECD countries; 2.8 Tax treatment of benchmark savings and private pensions in selected OECD countries 2.9 Correlation between coverage of voluntary private pensions and tax incentives for private pensions relative to benchmark savings2.10 Percentage of IRA and 401(k) saving that is new saving; 2.11 Revenues foregone from tax incentives for private pensions in selected OECD countries as a percentage of GDP and a percentage of public expenditure on pensions, 2007; 2.12 Pensioners' incomes as a percentage of population income in selected OECD countries, mid-2000s 2.13 Coverage of voluntary private pensions compared with tax incentives for private pensions relative to benchmark savings in selected OECD countriesPart II. High-Income Country Experience; 3. Matching Contributions in 401(k) Plans in the United States; Tables; 3.1 Percentage of active participants deferring enough salary to take full advantage of the maximum employer match, by company size; 3.2 Level of match offered by companies offering matching contributions, by company size; 3.3 Type of employer contributions, by company size 3.1 Predicted employee contributions for selected persons and plan matching formulas3.4 Changes in employer contribution rates to 401(k) plans that adopted automatic enrollment between 2005 and 2009, by type of modification; 3.5 Inclusion of safe harbor plans in defined contribution plans, by company size; 3.6 Use of automatic enrollment in defined contribution plans, by company size; 4. Riester Pensions in Germany: Design, Dynamics, Targeting Success, and Crowding-In; 4.1 Statutory incentives for supplementary pension provision, 2002-08 4.1 Subsidy as percentage of total (own plus government matching) contribution |
| Record Nr. | UNINA-9910462317703321 |
| Washington, D.C., : World Bank, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Matching Contributions for Pensions : : A Review of International Experience
| Matching Contributions for Pensions : : A Review of International Experience |
| Pubbl/distr/stampa | Washington, D.C., : The World Bank, , 2012 |
| Descrizione fisica | 1 online resource (334 pages) |
| Disciplina | 346.7305 |
| Altri autori (Persone) | HinzRichard P |
| Soggetto topico |
Pensions - Government policy
Defined contribution pension plans - Government policy Pensions - Finance |
| ISBN |
1-283-84706-X
0-8213-9493-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; Contributors; Abbreviations; Part I. Introduction and Conceptual Issues; 1. Early Lessons from Country Experience with Matching Contribution Schemes; 2. Policies to Encourage Private Pension Savings: Evidence from OECD Countries; Figures; 2.1 Expenditure on private pension benefits as percentage of total pension expenditure, in selected OECD countries, 1990 and 2007; 2.2 Sources of income of people over 65 in selected OECD countries, mid-2000s
2.3 Contribution of public and private components to simulated lifetime benefits in 21 OECD countries, 20082.4 Impact of pension reforms on lifetime retirement income benefits in selected OECD countries; 2.5 Private pension coverage in selected OECD countries, 2009; 2.6 Relationship between private pension coverage and age and earnings in selected countries; 2.7 Tax treatment of investment returns, private pension contributions, and withdrawals in selected OECD countries; 2.8 Tax treatment of benchmark savings and private pensions in selected OECD countries 2.9 Correlation between coverage of voluntary private pensions and tax incentives for private pensions relative to benchmark savings2.10 Percentage of IRA and 401(k) saving that is new saving; 2.11 Revenues foregone from tax incentives for private pensions in selected OECD countries as a percentage of GDP and a percentage of public expenditure on pensions, 2007; 2.12 Pensioners' incomes as a percentage of population income in selected OECD countries, mid-2000s 2.13 Coverage of voluntary private pensions compared with tax incentives for private pensions relative to benchmark savings in selected OECD countriesPart II. High-Income Country Experience; 3. Matching Contributions in 401(k) Plans in the United States; Tables; 3.1 Percentage of active participants deferring enough salary to take full advantage of the maximum employer match, by company size; 3.2 Level of match offered by companies offering matching contributions, by company size; 3.3 Type of employer contributions, by company size 3.1 Predicted employee contributions for selected persons and plan matching formulas3.4 Changes in employer contribution rates to 401(k) plans that adopted automatic enrollment between 2005 and 2009, by type of modification; 3.5 Inclusion of safe harbor plans in defined contribution plans, by company size; 3.6 Use of automatic enrollment in defined contribution plans, by company size; 4. Riester Pensions in Germany: Design, Dynamics, Targeting Success, and Crowding-In; 4.1 Statutory incentives for supplementary pension provision, 2002-08 4.1 Subsidy as percentage of total (own plus government matching) contribution |
| Record Nr. | UNINA-9910786501403321 |
| Washington, D.C., : The World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Matching Contributions for Pensions : : A Review of International Experience
| Matching Contributions for Pensions : : A Review of International Experience |
| Pubbl/distr/stampa | Washington, D.C., : The World Bank, , 2012 |
| Descrizione fisica | 1 online resource (334 pages) |
| Disciplina | 346.7305 |
| Altri autori (Persone) | HinzRichard P |
| Soggetto topico |
Pensions - Government policy
Defined contribution pension plans - Government policy Pensions - Finance |
| ISBN |
1-283-84706-X
0-8213-9493-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; Contributors; Abbreviations; Part I. Introduction and Conceptual Issues; 1. Early Lessons from Country Experience with Matching Contribution Schemes; 2. Policies to Encourage Private Pension Savings: Evidence from OECD Countries; Figures; 2.1 Expenditure on private pension benefits as percentage of total pension expenditure, in selected OECD countries, 1990 and 2007; 2.2 Sources of income of people over 65 in selected OECD countries, mid-2000s
2.3 Contribution of public and private components to simulated lifetime benefits in 21 OECD countries, 20082.4 Impact of pension reforms on lifetime retirement income benefits in selected OECD countries; 2.5 Private pension coverage in selected OECD countries, 2009; 2.6 Relationship between private pension coverage and age and earnings in selected countries; 2.7 Tax treatment of investment returns, private pension contributions, and withdrawals in selected OECD countries; 2.8 Tax treatment of benchmark savings and private pensions in selected OECD countries 2.9 Correlation between coverage of voluntary private pensions and tax incentives for private pensions relative to benchmark savings2.10 Percentage of IRA and 401(k) saving that is new saving; 2.11 Revenues foregone from tax incentives for private pensions in selected OECD countries as a percentage of GDP and a percentage of public expenditure on pensions, 2007; 2.12 Pensioners' incomes as a percentage of population income in selected OECD countries, mid-2000s 2.13 Coverage of voluntary private pensions compared with tax incentives for private pensions relative to benchmark savings in selected OECD countriesPart II. High-Income Country Experience; 3. Matching Contributions in 401(k) Plans in the United States; Tables; 3.1 Percentage of active participants deferring enough salary to take full advantage of the maximum employer match, by company size; 3.2 Level of match offered by companies offering matching contributions, by company size; 3.3 Type of employer contributions, by company size 3.1 Predicted employee contributions for selected persons and plan matching formulas3.4 Changes in employer contribution rates to 401(k) plans that adopted automatic enrollment between 2005 and 2009, by type of modification; 3.5 Inclusion of safe harbor plans in defined contribution plans, by company size; 3.6 Use of automatic enrollment in defined contribution plans, by company size; 4. Riester Pensions in Germany: Design, Dynamics, Targeting Success, and Crowding-In; 4.1 Statutory incentives for supplementary pension provision, 2002-08 4.1 Subsidy as percentage of total (own plus government matching) contribution |
| Record Nr. | UNINA-9910823027403321 |
| Washington, D.C., : The World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Pension Finance [[electronic resource] ] : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control
| Pension Finance [[electronic resource] ] : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control |
| Autore | Waring M. Barton |
| Pubbl/distr/stampa | New York, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (338 p.) |
| Disciplina |
331.25/24
331.2524 |
| Collana | Wiley Finance |
| Soggetto topico |
Pension trusts --Management
Pensions --Finance Pensions management Pensions - Finance Pension trusts - Management Business & Economics Labor & Workers' Economics |
| ISBN |
1-118-13834-1
1-119-20472-0 1-283-27299-7 9786613272997 1-118-13836-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back under Your Control; Contents; List of Figures; List of Propositions; Foreword; Preface; Acknowledgments; CHAPTER 1 Achieving Long Term Health for Pension Plans Using Improved Managerial Accounting Tools; Perspectives on DB Plans; What Is Economic or Market Value Accounting?; What the Following Chapters Provide; CHAPTER 2 Today's Conventional Pension Finance Practices; Why Managers Need to Adopt the Economic Accounting Perspective; Where Are We Today?; The Accounting Always Follows the Economics
Historical Context: The Actuaries' Contribution to the Existence of PensionsConclusion; CHAPTER 3 Measuring Meaningful Present Values; What Is the Right Discount Rate to Use?; The Liability-Matching Portfolio: General Perspective; Risk-Free Rate vs. Expected Return on Assets; "If We Can Earn 7.5 Percent Per Year Over The Long Term": Happy and Unhappy Asset Return Distributions; The Employer's Experience; The Discount Rate Is in Fact the Same on Both Sides of the Full Economic Balance Sheet, But That Doesn't Mean That the Liability Changes Its Value with Changes in Investment Strategy! GASB's White Paper and Public Employee Fund Discount RatesConclusion: Discount Rates; Appendix: Are There Market Values for Pension Plans?; CHAPTER 4 The Full Economic Liability: The Off-Book Starting Point for Management of Pension Costs; The Liability: Inherently an Economic Entity; A Newly Formed Pension Plan; Multiple Correct Measures of the Accrued Portion of the Liability but Only One PARENT Measure; Building a Pension Budget Identity; CHAPTER 5 Core Principles of Pension Accounting: The Full Economic Liability Meets Accrual Accounting and Normal Costs; Full Economic Normal Cost Enter the Matching Principle: Normal Costs Accruing Over TimeNormal Costs and Retirees, Active Employees, and Future Employees; Allocating Pension Costs to Current Employees; Payment Patterns Other Than Level Payments; Illustrating Normal Costs and Accrued and Total Liabilities over Time; Comparing Normal Cost Methods; Normal Costs and Contributions: Multiple Measures?; Normal Cost and Agreed Levels of Benefit Security: An Accrual Method Not Reliant on the Matching Principle; Balance Sheet with Accruals of an Economic Measure of Periodic Normal Cost Updating the Beginning-Period Pension Budget IdentitySummary of Discussion of Normal Costs; Appendix: Computing Level Payment Contributions and Normal Costs with a Handheld Calculator in Order to Gain Understanding of the Nature of the Problem; CHAPTER 6 Credit Risk and the Discount Rate; Two Useful Views of the Liability's Value; Termination and Default Risk; Conclusion; CHAPTER 7 Paying for the Plan; Pension Expense and Contributions; Other Components of Pension Expense in Addition to Normal Cost; Distinguishing Economic from Conventional Supplemental Costs; Strict Economic Pension Expense Economic Pension Expense in an Accrual System |
| Record Nr. | UNINA-9910139596303321 |
|
Waring M. Barton
|
||
| New York, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Pension Finance [[electronic resource] ] : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control
| Pension Finance [[electronic resource] ] : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control |
| Autore | Waring M. Barton |
| Pubbl/distr/stampa | New York, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (338 p.) |
| Disciplina |
331.25/24
331.2524 |
| Collana | Wiley Finance |
| Soggetto topico |
Pension trusts --Management
Pensions --Finance Pensions management Pensions - Finance Pension trusts - Management Business & Economics Labor & Workers' Economics |
| ISBN |
1-118-13834-1
1-119-20472-0 1-283-27299-7 9786613272997 1-118-13836-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back under Your Control; Contents; List of Figures; List of Propositions; Foreword; Preface; Acknowledgments; CHAPTER 1 Achieving Long Term Health for Pension Plans Using Improved Managerial Accounting Tools; Perspectives on DB Plans; What Is Economic or Market Value Accounting?; What the Following Chapters Provide; CHAPTER 2 Today's Conventional Pension Finance Practices; Why Managers Need to Adopt the Economic Accounting Perspective; Where Are We Today?; The Accounting Always Follows the Economics
Historical Context: The Actuaries' Contribution to the Existence of PensionsConclusion; CHAPTER 3 Measuring Meaningful Present Values; What Is the Right Discount Rate to Use?; The Liability-Matching Portfolio: General Perspective; Risk-Free Rate vs. Expected Return on Assets; "If We Can Earn 7.5 Percent Per Year Over The Long Term": Happy and Unhappy Asset Return Distributions; The Employer's Experience; The Discount Rate Is in Fact the Same on Both Sides of the Full Economic Balance Sheet, But That Doesn't Mean That the Liability Changes Its Value with Changes in Investment Strategy! GASB's White Paper and Public Employee Fund Discount RatesConclusion: Discount Rates; Appendix: Are There Market Values for Pension Plans?; CHAPTER 4 The Full Economic Liability: The Off-Book Starting Point for Management of Pension Costs; The Liability: Inherently an Economic Entity; A Newly Formed Pension Plan; Multiple Correct Measures of the Accrued Portion of the Liability but Only One PARENT Measure; Building a Pension Budget Identity; CHAPTER 5 Core Principles of Pension Accounting: The Full Economic Liability Meets Accrual Accounting and Normal Costs; Full Economic Normal Cost Enter the Matching Principle: Normal Costs Accruing Over TimeNormal Costs and Retirees, Active Employees, and Future Employees; Allocating Pension Costs to Current Employees; Payment Patterns Other Than Level Payments; Illustrating Normal Costs and Accrued and Total Liabilities over Time; Comparing Normal Cost Methods; Normal Costs and Contributions: Multiple Measures?; Normal Cost and Agreed Levels of Benefit Security: An Accrual Method Not Reliant on the Matching Principle; Balance Sheet with Accruals of an Economic Measure of Periodic Normal Cost Updating the Beginning-Period Pension Budget IdentitySummary of Discussion of Normal Costs; Appendix: Computing Level Payment Contributions and Normal Costs with a Handheld Calculator in Order to Gain Understanding of the Nature of the Problem; CHAPTER 6 Credit Risk and the Discount Rate; Two Useful Views of the Liability's Value; Termination and Default Risk; Conclusion; CHAPTER 7 Paying for the Plan; Pension Expense and Contributions; Other Components of Pension Expense in Addition to Normal Cost; Distinguishing Economic from Conventional Supplemental Costs; Strict Economic Pension Expense Economic Pension Expense in an Accrual System |
| Record Nr. | UNINA-9910809496903321 |
|
Waring M. Barton
|
||
| New York, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
