Policymakers worldwide are struggling to adapt their pension systems to the reality of aging populations, globalization, and tightening budgets. The World Bank actively supports these policymakers by helping them to identify the economic and demographic challenges facing them to highlighting potential policy responses and providing implementation support. 'New Ideas about Old Age Security' is a selection of papers presented at a conference in September 1999 convened by the World Bank and attended by leading academics and policymakers from around the world. These papers, which have...

All countries in the former transition economies of Central, Eastern, and Southern Europe have undertaken public pension reforms of varying depth and orientation, often with the support of the World Bank. Although the reformed public pension schemes provide broad benefit adequacy, in most cases additional measures are needed to achieve fiscal sustainability in an aging society. 'Adequacy of Retirement Income after Pension Reforms in Central, Eastern, and Southern Europe: Eight Country Studies' assesses the benefit adequacy of the reformed pension systems for eight countries--Bulgaria, the...

This book discusses how to design retirement income transfers to prevent poverty during old-age, when the coverage of contributory pension systems is low.

Severance pay, a program that provides compensation to workers on termination of employment, is the most widely used income protection program for the unemployed--yet it is often blamed for creating economic inefficiencies such as reducing employment and limiting access to jobs for disadvantaged groups. Reforming Severance Pay: An International Perspective fills the knowledge gap in evaluating the international experience by providing a collection of worldwide overviews and labor market impact assessments, theoretical analyses, and country case studies. The authors summarize the performance...

Nonfinancial Defined Contribution (NDC) schemes are now in their teens. The new pension concept was born in the early 1990s, implemented from the mid-1990s in Italy, Latvia, Poland and Sweden, legislated most recently in Norway and Egypt and serves as inspiration for other reform countries. This innovative unfunded individual account scheme created high hopes at a time when the world seemed to have been locked into a stalemate between piecemeal reforms of ailing traditional defined benefit schemes and introducing pre-funded financial account schemes. The experiences and conceptual issues of...

Comprehensive reform of China's pension and social security system is an essential element of achieving its objectives of a harmonious society and sustainable development. Over the past few years, the Government has considered various options and initiated several significant measures. In 2009 the authorities established a national framework for rural pensions, the Rural Pension Pilot Program (RPPP) and in 2011 a Pilot Social Pension Insurance for Urban Residents announced. In this process, it has articulated principles for a reformed urban pension system (indicated by 12 Chinese characters )...

The use of matching contributions to enhance the participation and level of savings in pensions system has now been in use for nearly three decades in a number of high income countries. Increasingly, countries across the full range of economic development are looking to the design as a means of addressing the low rates of participation in formal pension and other retirement savings systems. A number of countries have recently introduced innovations in their pension systems that significantly rely on contributions matches and related types of direct subsidies to provide incentives for groups...

Robert Holzmann richtet den Fokus seiner Untersuchungen auf Compliance als sozialen Problembereich und schlagt eine Brucke zwischen existierenden sozialwissenschaftlichen Erkenntnissen zu ethischem Fehlverhalten und der betrieblichen Praxis. Auf Basis einer stringent meta-analytischen Vorgehensweise verdichtet der Autor hierfur bisherige Erkenntnisse der experimentellen Moralpsychologie zur Ableitung konkreter Handlungsempfehlungen. Wirtschaftskriminelle und ethische Verfehlungen belasten nicht nur den kurzfristigen Erfolg von Unternehmen, sondern untergraben auch deren langfristige...

Das Ubungsbuch bietet eine umfassende Sammlung von Aufgaben und Fallstudien zu den wesentlichen Teilgebieten der Kosten-, Erlos- und Ergebnisrechnung. Abgestimmt auf das Lehrbuch Kosten-, Erlos- und Ergebnisrechnung Einfuhrung fur Bachelor-Studierende (Wolfgang Becker/Robert Holzmann) unterstutzt das erganzende Ubungsbuch die Einubung und Vertiefung der vermittelten Inhalte. Eine ausgewogene Mischung aus Multiple-Choice-Fragen, Text- und fallstudienartigen Aufgaben sowie Losungen ermoglichen eine effektive Prufungsvorbereitung.

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Abgestimmt auf die Anforderungen in Bachelor-Studiengangen vermittelt dieses Lehrbuch in nachvollziehbarer Art und Weise die Grundlagen der Kostenrechnung. Schaubilder, pragnante Zusammenfassungen am Ende jedes Kapitels, Beispiele, Ubungsaufgaben mit Losungen sowie fur Bachelor-Studierende relevante Literaturtipps erganzen die Ausfuhrungen. Alle wichtigen Definitionen konnen im Glossar nachgeschlagen werden."