Sökning: "Defined-Contribution"

Visar resultat 6 - 10 av 10 uppsatser innehållade ordet Defined-Contribution.

  1. 6. Redovisningskonsekvenser vid förändringen av pensionsredovisningen

    Kandidat-uppsats, Avdelningen för ekonomi; Akademin för utbildning och ekonomi

    Författare :Magnus Björk; Stefan Harrå; [2013]
    Nyckelord : IAS 19 ; IAS 19 revised ; corridor method ; pension accounting ; pension liabilities ; defined contribution plans ; actuarial assumptions ; actuarial gains and losses and discount rate .;

    Sammanfattning : Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. LÄS MER

  3. 7. How Do Individual Investors Take Risk? - A Study on Risk in Contribution-Defined Pension Plans

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Alexander Asklöv; Ylva Ersvik; [2012]
    Nyckelord :Risk Behavior; Asset Allocation; Defined-Contribution; Unit Linked Insurance; Occupational Pension;

    Sammanfattning : Studying individual investors' behavior is challenging because the context in which individuals invest is difficult to model and actual behavior is difficult to measure. Individual investors present several features which give their investment situation a special character: They have long but finite planning horizons, important non-traded assets such as the human capital and important illiquid assets such as housing. LÄS MER

  4. 8. Japan & Sverige: En komparation av pensionssystemen

    Kandidat-uppsats, Lunds universitet/Socialhögskolan

    Författare :Stefan Melovic; [2005]
    Nyckelord :pensionssystem; Sverige; Japan; Social problems and welfare; national insurance; Sociala problem; social välfärd; socialförsäkring; Law and Political Science;

    Sammanfattning : The purpose of this essay was to compare the Swedish and the Japanese pension system and see if there were any big differences or similarities. I was looking for answers to such questions as if the systems were modelled with the problematic demographic situation in mind and also how these two countries had tried to manage the problems. LÄS MER

  5. 9. Recyclable Reform: Explaining Sweden's Pension Reform through Garbage Can Theory

    Kandidat-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Fredrik Andersson; [2005]
    Nyckelord :Garbage Can Theory; Public Choice Theory; public policy; reform; policy entrepreneur; defined contribution; pay-as-you-go; privately funded; pension reform; Social and economic history; Ekonomisk och social historia; History and Archaeology;

    Sammanfattning : Public Choice Theory is the most common theory used to explain public policy formation and change today. Sweden’s pension reform of the 1990’s is not easily explained by Public Choice Theory, however, and there may exist an opportunity for a different approach to more clearly explain what occurred. LÄS MER

  7. 10. Pensioner i utveckling

    Kandidat-uppsats, Lunds universitet/Socialhögskolan

    Författare :David Svensson; Henrik Lindblom; [2004]
    Nyckelord :Social problems and welfare; national insurance; Sociala problem; social välfärd; socialförsäkring; Law and Political Science;

    Sammanfattning : The purpose of this essay is to summarize the on going debate concerning pension systems in the world. The questions asked were A) Can we identify any major trends in pension schemes regarding private/public components? B) How can we describe the underlying causes of their occurrence? The method used was to study, parts of, the written literature on the subject. LÄS MER