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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 | ||
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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 |
| ISBN | 80-246-2617-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | cze |
| Record Nr. | UNINA-9910797165703321 |
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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 | ||
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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 |
| ISBN | 80-246-2617-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | cze |
| Record Nr. | UNINA-9910812351803321 |
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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 | ||
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Governance dei fondi pensione e regolamentazione Iorp2 / a cura di Mauro Marè e Paolo Pellegrini
| Governance dei fondi pensione e regolamentazione Iorp2 / a cura di Mauro Marè e Paolo Pellegrini |
| Pubbl/distr/stampa | Bologna, : Il mulino, 2022 |
| Descrizione fisica | 195 p. ; 22 cm |
| Disciplina | 331.2524 |
| ISBN | 978-88-15-38248-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-9910710896903321 |
| Bologna, : Il mulino, 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Guida ai fondi pensione : profili giuridici, caratteristiche e aspetti operativi della nuova previdenza complementare / Giuliano Cazzola
| Guida ai fondi pensione : profili giuridici, caratteristiche e aspetti operativi della nuova previdenza complementare / Giuliano Cazzola |
| Autore | Cazzola, Giuliano |
| Pubbl/distr/stampa | Roma, : Bancaria, \1998! |
| Descrizione fisica | 115 p. ; 24 cm |
| Disciplina | 331.2524 |
| Collana | ABI lavoro |
| Soggetto topico | Fondi pensione |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISANNIO-RMG0027351 |
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Cazzola, Giuliano
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| Roma, : Bancaria, \1998! | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Sannio | ||
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I fondi pensione : l'integrazione tra previdenza pubblica e complementare, le stategie per costruirsi un futuro sereno, Fondi aperti, chiusi e Fip / a cura di Marco Liera
| I fondi pensione : l'integrazione tra previdenza pubblica e complementare, le stategie per costruirsi un futuro sereno, Fondi aperti, chiusi e Fip / a cura di Marco Liera |
| Pubbl/distr/stampa | Milano : Il Sole 24 ore, 2005 |
| Descrizione fisica | 124 p. ; 21 cm |
| Disciplina | 331.2524 |
| Collana | Capire i mercati finanziari |
| Soggetto topico | Fondi comuni di investimento - Guide pratiche |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISA-996225645503316 |
| Milano : Il Sole 24 ore, 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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I nuovi fondi pensione : analisi gestionale e confronti internazionali / Fulvio Gismondi ; prefazione di Riccardo Ottaviani
| I nuovi fondi pensione : analisi gestionale e confronti internazionali / Fulvio Gismondi ; prefazione di Riccardo Ottaviani |
| Autore | Gismondi, Fulvio |
| Pubbl/distr/stampa | Bologna, : Il Mulino, [1997] |
| Descrizione fisica | 320 p. ; 22 cm |
| Disciplina | 331.2524 |
| Soggetto topico |
Fondi pensione
Pensioni - Gestione economica e organizzazione - Analisi comparata |
| ISBN | 8815057692 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISANNIO-TO00560080 |
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Gismondi, Fulvio
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| Bologna, : Il Mulino, [1997] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Sannio | ||
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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 |
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Waring M. Barton
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| New York, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control
| Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control |
| Autore | Waring M. Barton |
| Edizione | [1st ed.] |
| 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 |
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Waring M. Barton
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| New York, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Turkish Pension System / / Anne-Marie Brook and Edward Whitehouse
| The Turkish Pension System / / Anne-Marie Brook and Edward Whitehouse |
| Autore | Brook Anne-Marie |
| Pubbl/distr/stampa | Paris : , : OECD Publishing, , 2006 |
| Descrizione fisica | 1 online resource (31 pages) |
| Disciplina | 331.2524 |
| Soggetto topico | Pension trusts |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | The Turkish Pension System |
| Record Nr. | UNINA-9910138144503321 |
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Brook Anne-Marie
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| Paris : , : OECD Publishing, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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