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The article is dedicated to certain legislative features of special social protection, particularly special pension provisions for military personnel and persons equated to them. The study presents arguments from the scientific community regarding the necessity of maintaining special social protection programs. The authors support this need and emphasise its current relevance. It is noted that special social protection, as a separate state program for military personnel and equivalent individuals, is gaining importance both in the context of the objective need to realise the right to such protection for potential recipients and in the formation of the legal mechanism for ensuring national security of our country. The article analyses the justification for pension provisions for military personnel and individuals equated to them. It emphasises that the legislatively established social measures for military personnel and equivalent individuals are valid both during their service and after they are removed from the lists of a military unit or other armed formations. It argues that the types of special social protection available to military personnel constitute a comprehensive social protection package. The main legislative conditions that must be met to exercise the right to special pension provisions are clarified. The authors identify legal application issues that require resolution through the harmonisation of legislative norms. Based on a summary of the special pension legislation and an examination of certain aspects of special pension programs for military personnel and those equated to them, the article concludes that amendments to subordinate acts accompanying the implementation of the Law of Ukraine "On Pension Provision for Persons Discharged from Military Service and Equated Persons" are necessary. These amendments aim to address discrepancies, particularly regarding the establishment of causal links between the legal fact entitling pension benefits and the fulfilment of military service duties, the calculation of preferential service years, and other related issues. [ABSTRACT FROM AUTHOR]

Introduction: : Geriatric population are most vulnerable population, they suffer from various physical illness, mental issues, inancial crisis etc. WHO report showed that the world's population of people aged 60 years and older will be doubled by 2050 (2.1 billion). According to census 2011report, India has 10.1% elderly population and West Bengal has 11.3%. The purpose of the study is to assess the level of awareness on social security& other government schemes, its utilization and to explore the barrier of utilization. Method: An explanatory sequential mixed methods observational study, cross-sectional in design was conductedin Budge-Budge II block of West Bengal among 150elderly population (≥ 60 years) selected by 30 cluster random sampling from March-May 2023 using a pre-designed, pre-tested, structured schedule by face-toface interview. Quantitative data was analysed by SPSS v25.0, and binary logistic regression was performed. Qualitative data was analyzed thematically with IDI guide. Results: Out of 150 elderly, mean age group of the study population was 67.5±4.24 years, 53% were male, and 87% of the study population had awareness on old age pension scheme. However, 83% showed bad utilization. Socioeconomic status [AOR 5.27 (1.98- 13.97)],current employment status [AOR 6.48 (1.12-37.30)] economic dependency [AOR 7.59 (1.71-33.79)] had statistically signiicant higher odds of adequate awareness in the multivariable model. Current employment status, economic dependency showed signiicant association with good utilization and socio demographic characteristics. Conclusion: Majority of the study population were between 65 to 70 years and were aware of old age pension scheme. Old age pension scheme was maximally utilized schemes.

The article studies the subject of improving the non-state pension provision mechanism considering the fintech application implementation into the system. The purpose of the study is to develop an application conceptual model in the framework of pension planning and individual pension strategies formation considering constant monitoring of changes in the legislative, economic, and other spheres to ­create an additional way for citizens to independently form long-term savings for developing the third level of the pension system. Information synthesis and analysis, available literature review, comparison, the results obtained formalization and specification have been carried out. The paper presents problems and analysis of existing programs to motivate long-term savings and proposals in the field of pension savings formation for developing the third level of pension provision. AKPIN fintech-application will allow to develop individual strategies for pension savings formation and will be aimed at a long-term strategy implementation for developing the accumulative component of the pension system in Russia. The proposed application has the ability to analyze the user’s data and, based on it, offer recommendations to increase their savings. If the user decides to spend funds, it can also issue recommendations on request. Due to continuous monitoring of the news background, financial regulators’ actions, financial indicators and changes in legislation, the application can offer up-to-date recommendations and assist users in making effective individual decisions in the area of pension savings management for citizens of the Russian Federation.

The goal of the study is to evaluate the influence of participants' expected inheritance (assets) on their attitudes toward etatism and pension benefits. The primary question is whether young people with an expected family inheritance exhibit different attitudes in these areas. Additionally, the study examines attitudes across gender, age, and country. One of the most significant challenges of pensions is preserving value over an individual's lifetime, as there is no definitive answer regarding which assets perform best in this regard. Public skepticism toward the pension system and the state is common, complicating matters further. This problem is particularly pronounced among younger individuals who have yet to assume full economic and financial responsibilities. They are often less economically literate and have limited access to financial advice. However, they do receive some foundational prior knowledge from their homes. The rationale for incorporating attitudes towards pensions as a valid variable is that prior knowledge plays a crucial role in judgments on specific issues, such as preserving value in the future or evaluating long-term investments. Even without personal experience, individuals have attitudes that shape their judgments. Overall, more than 700 people participated in the study. After removing outliers, N= 531 valid cases from seven countries: Poland, Romania, the USA, the UK, Canada, and Ireland. A power analysis preceded the testing of the MANOVA model. We found a significant difference in attitudes among participants who grew up in families investing in real estate and tangible assets. Those from families that invested in tangible assets exhibited a stronger concern regarding pension benefits, implying that people with such investments feel less secure about their pensions. Additionally, we found a significant interaction effect between the type of country and expected inheritance. In the Anglosphere countries, people have more positive attitudes toward etatism and pension benefits compared to those in Poland and Romania. This outcome confirms stronger kinship ties in the latter countries and a higher cultural attachment to real estate. [ABSTRACT FROM AUTHOR]

Background and Objectives Hypertension is a major modifiable contributor to disease burden in sub-Saharan Africa. We exploited an expansion to age eligibility for men in South Africa's noncontributory public pension to assess the impact of pension eligibility on hypertension in a rural, low-income South African setting. Research Design and Methods Data were from 1 247 men aged ≥60 in the population-representative Health and Aging in Africa: A Longitudinal Study of an INDEPTH Community in South Africa in 2014/2015. We identified cohorts of men from 0 (controls, aged ≥65 at pension expansion) through 5 years of additional pension eligibility based on their birth year. Using the modified Framingham Heart Study hypertension risk prediction model, and the Wand et al. model modified for the South African population, we estimated the difference in the probabilities of hypertension for men who benefitted from the pension expansion relative to the control. We conducted a negative control analysis among older women, who were not eligible for pension expansion, to assess the robustness of our findings. Results Older men with 5 additional years of pension eligibility had a 6.9–8.1 percentage point greater probability of hypertension than expected without the pension expansion eligibility. After accounting for birth cohort effects through a negative control analysis involving older women reduced estimates to a 3.0–5.2 percentage point greater probability of hypertension than expected. We observed a mean 0.2 percentage point increase in the probability of hypertension per additional year of pension eligibility, but this trend was not statistically significant. Discussion and Implications Although the Older Person's Grant is important for improving the financial circumstances of older adults and their families in South Africa, expanded pension eligibility may have a small, negative short-term effect on hypertension among older men in this rural, South African setting. [ABSTRACT FROM AUTHOR]

Background and Objectives Alcohol causes more than 3 million deaths a year globally and contributes to over 5% of global disease and injury. Heavy drinking and alcohol use disorders among older adults have increased in the last 10–15 years. For individuals living in low-income countries, where wages are low and unemployment is high, old age pensions may provide a significant increase in household income. In turn, the receipt of supplementary income may increase spending on alcohol. Earlier life factors and socioeconomic status may affect alcohol consumption, making it difficult to directly assess the impact of income on alcohol consumption. This study reduces the potential for endogeneity with other life factors by exploiting an exogenous increase in income from old age pensions to isolate the impact of extra income on alcohol consumption for older adults. Research Design and Methods We used a regression discontinuity design to assess changes in drinking patterns among rural, low-income adults who were 3 years below and 3 years above South Africa's Old Age Pension Grant eligibility threshold (age 60). We assessed this relationship separately by gender and for employed and unemployed individuals. Results We observed a significantly increased alcohol use associated with the Old Age Pension Grant eligibility for employed men (β = 4.57, 95% confidence interval: 1.72–12.14). We did not observe this same trend for unemployed men or for women. Discussion and Implications The analysis in this study indicates that increased income from reaching the pension eligibility age may contribute to an increase in alcohol consumption for employed men. Interventions, such as informational campaigns on the risks of alcohol consumption for older adults or age-appropriate health interventions to help individuals reduce alcohol consumption, targeted around the time of pension eligibility age for employed men may help to reduce alcohol-related harms in low-income, rural sub-Saharan African settings. [ABSTRACT FROM AUTHOR]

Using the Milligan and Wise (2015) and Cutler, Meara, and Richards-Shubik (2013) methodologies, we examine (i) how much would people today with a given mortality rate or life expectancy work if they were to work as much as those with the same mortality rate worked in the past, and (ii) how much could older adults extend their working lives if their health status improved. The results point to a sizable health capacity to work (HCW) among both older Korean men and women. Furthermore, the results imply that HCW is concentrated among more educated urban senior residents with access to the statutory pension system. We explain our results in the context of the Republic of Korea’s labor markets and old-age support systems. The results for the Republic of Korea imply that the previous results for other high-income economies, such as European countries and the United States, may not be applicable to high-income economies with underdeveloped pension systems.

This study aimed to estimate the work capacity of older Indonesians based on their health condition and other characteristics. Two analytic methods were used in this analysis—the Milligan–Wise method and the Cutler–Meara–Richards-Shubik method—and they found relatively small and substantial additional work capacities, respectively. The results showed that mortality alone may not be able to explain the additional work capacity due to only small improvements in the health conditions of older people. The effect of poverty, the dominance of the informal sector, low educational attainment and skills, and inadequate government social protection and assistance were also responsible for the continued employment of older people until serious health conditions halted their economic activities. Thus, several features were highlighted in this study: (i) the feasibility of extending the pensionable age, (ii) flexible terms for a pension scheme for informal workers, (iii) improved health conditions by expanding the noncontributory health insurance, and (iv) upgraded skills for older workers.

Abstract Background Unhealthy behavior is an important factor threatening the health of older rural residents in China. We examine the effects of receiving pension on elderly rural residents’ health behavior (namely conscious control of sugar, salt, and edible oil intake, as well as learning health or wellness knowledge), also including effect heterogeneity by income level and gender. Methods Using China Rural Revitalization Survey (CRRS) in 2020, we used the policy rule of the China’s New Rural Pension Scheme that only those people who are over 60 years old can have access to pension as the natural experiment, and explore the causal effect of receiving pensions on the health behaviors by using regression discontinuity design method. Results Having access to pension can improve the health behavior of rural elderly residents, including increasing the probability of rural residents’ conscious control of sugar (p

The current scientific article presents the results of assessing the living standard of elderly people, their well-being, livelihoods in conditions of economic instability and changing social space. Global and all-Russian official statistics indicate an increase in the ageing process of the population. Besides, there is a steady growth in the share of pensioners in its structure. In recent years, in the Russian Federation in general and in the Republic of Bashkortostan in particular, there has been a real trend of ageing population, longer life expectancy (73 years), and a greater number of senior citizens in total (28.5 %). Old age is associated with a period of loss and separation from the usual way of life. The assessment found the key problems of this category: deterioration of health, narrowing of the social world, loneliness, low living standard, and financial difficulties. It is identified that the Russian pensioners belong to the main group of the poor, especially the lonely ones. Their poverty is determined by a decline in living standards and material security, rising inflation, and the high cost of medical care along with utilities. It was revealed that for an elderly person, the main income source is a pension, and in-kind income from personal subsidiary farms is an additional one. Despite the generally low level of pensions, a significant part of non-working pensioners provides financial support to their family members at the cost of personal well-being. Therefore, family values dominate in the minds of older people, and many of their needs are realised in the household.

This study aims to examine antecedents of the pension schemes in Indian context. The relationship between the factors underlying the perception of subscribers towards the pension plan: financial knowledge, investment strategy, and satisfaction of investors (employees) is examined. Further, the effect of financial security, future financial goals, risk appetite, and secured returns on the investment strategy and satisfaction are explored. After checking the measurement properties of the structured survey instrument using the structural equation modeling with Lisrel package, data collected from 480 employees working in various administrative units of a State in the northern part of India, were analyzed. The Hayes's PROCESS was used in analyzing the moderated moderated-mediation complex model and the results reveal that (i) financial knowledge is positively related to (a) investment strategy, and (b) investor satisfaction. The investment strategy mediated the relationship between financial knowledge and employee satisfaction. Further, the results indicate that future financial goals (first moderator) and financial security (second moderator) moderated the relationship between financial knowledge and investor satisfaction mediated through investment strategy. The results also documented that risk appetite moderated the relationship between investment strategy and investor satisfaction; and secured returns moderated the relationship between financial knowledge and employee satisfaction. The novelty of this study stems from the three-way interaction between the financial knowledge, future financial goals, and financial security in influencing the financial strategy. The implications for research and practice are discussed. [ABSTRACT FROM AUTHOR]

We use an overlapping generations model to study the challenge in developing countries with a large informal sector and aging population. We use Thailand as a case study and incorporate its labor market structure and its public pension system into the calibrated model. Unlike developed countries, workers in developing countries commonly transit from the formal sector to the informal sector, which can be in the early stage of their working life. This labor market feature crucially limits the coverage of the contributory social security (SS) system. We find that 66% of Thai elderly (aged 60 or over) are ineligible for SS annuity benefits because of an insufficient number of years paying into the SS fund. In addition, we use our model to evaluate two schemes to raise the existing universal basic pension income to the poverty line, namely, uniform benefits and pension‐tested benefits. We find that pension‐testing effectively improves the targeting efficiency, and nontrivially lowers the cost of the basic pension income program. [ABSTRACT FROM AUTHOR]

The aim of the article is to analyze the current state of functioning of non-State pension funds, define their main problems and prospects for development. According to the legislation, Ukraine has a three-tier pension system, the third level of which is the system of non-State pension provision, the basis of which is constituted by non-State pension funds. A non-State pension fund is an institution or organization that collects and invests pension contributions and maintains individual pension accounts for participants in the pension system. Non-State pension funds manage investments, using the accumulated money reserved for retirement to ensure the growth and preservation of participants’ retirement savings. The main goal of their investment activities is to generate sufficient income for future pension payments. The non-State pension funds play an important role in mobilizing financial resources and forming the investment potential of the pension system. The main indicators of activity of non-State pension funds are analyzed, namely: the number of concluded pension contracts, the total number of NSPF participants, the total value of NSPF assets, pension contributions, pension payments, and the amount of investment income. The problems that impede the effective functioning of non-State pension funds are classified as: economic, demographic, legal, investment, and psychological. The most important problem hindering the development of the system of non-State pension provision, including the functioning of non-State pension funds, is the non-perception of it as an alternative to the State-based system. The effective operation of non-State pension funds in the country depends on many factors, including the standard of living of the population, as well as the development of financial market infrastructure. Measures to intensify the activities of non-State pension funds in the financial market of Ukraine in the current economic conditions are substantiated. It is noted that the intensification of the activities of non-State pension funds will help reduce the burden on the Pension Fund of Ukraine and the State budget of our country.

Copyright of Stanovništvo is the property of Demographic Research Center of Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article examines the function of pension insurance in the social security system of Russian Federation. The purpose of the article is to determine whether the insurance system is capable of performing its social and economic objectives. The research is based on the analysis of the Russian Federation legislation and scientific works of Russian authors on the development and performance problems of the pension insurance system in Russia. The article studies the main legal provisions of compulsory and voluntary pension insurance in the Russian Federation, examines the main aspects of the compulsory and voluntary pension insurance performance, identifies problem areas, analyzes the dynamics of the earnings replacement rate, considers the factors that negatively impact the interest of citizens in voluntary pension insurance. The author comes to the conclusion that the best option for the development of pension insurance is the joint use of voluntary and compulsory forms of pension insurance.

Aim. Taking into account the above, the purpose of the study was to analyze the patterns of development of the social policy of the Russian Federation, the republics of Belarus, Kazakhstan, Kyrgyzstan and Armenia, to consider their weaknesses and points of growth in order to identify the potential for strengthening integration ties based on the unification of social development tools.Task. To analyze various areas of social life of the EAEU member countries, identify similarities in development trends in order to create a basis for the formation of unified socio-economic transformations. To demonstrate social tools for the development of «transinstitutional interaction» within the boundaries of the Eurasian Economic Union.Methods. The following methods were used i n the article: comparative an alysis — to compare the effectiveness of social policy instruments in the EAEU countries. The novelty lies in the improvement of the integration processes of the Eurasian integration countries with the help of the proposed author’s approach to unify the social policies of the EAEU member countries on the basis of “transinstitutional cooperation”.Results. A comprehensive analysis of social policy instruments (migration, youth, labor, housing, etc.) of all participants in the Eurasian integration was carried out. Recommendations are proposed for improving social tools within the framework of “transinstitutional cooperation” of the EAEU states.Conclusion. The analysis of the instruments of social policy laid down the priorities in the development of the mechanisms of “transinstitutional cooperation” by the members of the EAEU, expressed in the author’s recommendations in this study. The Republics of Kyrgyzstan, Armenia and Kazakhstan should focus on developing a unified strategy for youth and migration policies. The Russian Federation and the Republic of Belarus should focus on population aging, providing older citizens with pension savings, and encouraging the development of family and motherhood institutions. This is disclosed in more detail in separate blocks of the study devoted to specific areas of social development of the EAEU countries.

The primary aim of our research is to present the pension system of Hungary, to explore its specificities, so that the reader can get a comprehensive picture of its characteristics and determining elements. The relevance of the study is justified by the fact that not only in our country, but in all countries of the world, the issue of an adequate and sustainable pension system is considered a very pressing problem. In order to establish the subject, it was essential to undertake an in-depth study of the domestic literature on pension provision, which we have endeavoured to do to the best of our knowledge. In addition to the catalogues of our country's libraries, the various databases and other on-line services available on the Internet were of great help in accessing and processing these data. Our study of the literature has confirmed that the literary background of the pension system and its connections is so wide-ranging and extensive that it would be beyond the scope of this work to present all its aspects. Therefore, we have tried to synthesise the theoretical background knowledge that is essential for the presentation of the pension system of Hungary. Our country’s pension system and its history can be traced back to the 16th century. From then on, it has gone through a very long journey and has been modified several times before the characteristics of today's pension system have been developed. It is clear that the pension system and the changes it has undergone are influenced directly or indirectly by a number of factors, given the complexity of the subject. Our research has focused exclusively on certain aspects of demographic trends. With the help of these, we tried to answer the question of the impact of demographic trends on the Hungarian pension system and the challenges it faces. Our exploratory research has shown that demographic factors cannot be considered in a purely national context, as different but closely related processes are taking place in different areas and counties of the country. It is precisely for this reason that we considered it important to conduct a dynamic statistical analysis of the population in the counties. From the demographic trends identified, it is clear that the low fertility rate, the increase in average life expectancy at birth and the increasing economic emigration have a demonstrable impact on the pension system in our country.

En el presente artículo se realizará una investigación cualitativa con la que se pretende dar a conocer la situación actual de Colombia frente a las declaraciones de ineficacia de traslado de régimen pensional, basándose en la falta de aplicación del deber y derecho de doble asesoría. Esta situación tiene origen con la expedición de la Ley 100 (1993), debido a que con la misma se crearon dos regímenes pensionales que coexisten, pero que son excluyentes entre sí. Con esto no se logró regular oportunamente la figura objeto de estudio, teniendo como resultado la inconformidad de una gran cantidad de colombianos al momento de obtener su derecho pensional. Esto se debe a que la expedición de la ley en mención generó un gran vacío normativo que no fue resuelto en su debido momento, por lo tanto, en la actualidad, se están vulnerando los derechos fundamentales de muchos colombianos.

The Defined Benefit Division of UniSuper is a large defined benefit superannuation scheme in Australia for public universities. Unlike public service superannuation schemes in Australia, it is not guaranteed by the employers. This has previously led to a reduction in benefits of the scheme due to expected funding shortfalls. This paper examines longstanding and more recent issues with the funding of the Defined Benefit Division. Recent changes to superannuation laws in Australia may result in further benefit reductions for the scheme in the future. Should new eligible employees join the Defined Benefit Division? What form of retirement benefit should be taken by retiring Defined Benefit Division members? The paper examines these two key questions. Employees who are contemplating joining the Defined Benefit Division, or those Defined Benefit Division members about to retire, have some very important decisions to make.

Este trabajo busca sistematizar conjunto de soluciones, instrumentos y herramientas en materia de jubilación, como contingencia de previsión social, en la Iglesia española de nuestros días. Se plantean posibles soluciones al problema que empieza a suponer para las diócesis el complemento a la pensión de jubilación que se abona a los sacerdotes españoles: Aumento de la esperanza de vida, incremento en el número de perceptore

The study explored the awareness, preparedness, and the state of pensions among informal workers in Ghana. The interpretive approach and the exploratory research design were used for this study. The snowball and purposive sampling techniques were adopted to select 45 informal workers in Ghana and two management members of a pension scheme in Ghana. Data gathered was transcribed, coded and analysed with the qualitative interpretative analytical framework. The study found that the majority of respondents had a partial understanding or lack of understanding of pension, SSNIT tier 1,2 and 3 pension schemes. Informal workers were identified to really have pension needs and desired to contribute towards their old age. Regarding how informal workers want to contribute towards their pension, the study found that most respondents wanted to contribute a monthly amount of GH 50–100 through either “momo” platforms or agents of pension schemes that were not part of the existing pension scheme by the Social Security and National Insurance Trust. Social Security and National Insurance Trust (SSNIT) came out as the favourite pension house among informal workers in Ghana. It was therefore recommended that managers of pension schemes in Ghana should embark on more vigorous sensitisation programmes and consider the variability of the income of informal workers in coming out with a minimum rate for contribution to pension schemes for informal workers. It is further recommended that managers of pension schemes for informal workers should provide mobile money platforms and mobile agents to visit and collect contributions so that informal workers can continue to work on their busy work schedules while contributing to pension schemes.

El presente trabajo se desarrolló con el propósito de analizar la sentencia C-258 de 2013 proferida por la Corte Constitucional, a la luz de la teoría de la argumentación y ponderación desarrollada por Robert Alexy y otros autores. Esta decisión de la Corte Constitucional colombiana estableció que aquellas pensiones que habían sido reconocidas bajo el régimen del art. 17 de ley 4 de 1992, con abuso del derecho o fraude a la ley, y que superaran el límite de 25 SMMLV, debían ser reajustadas a este valor. Del análisis abordado, se ha concluido que desde la argumentación práctica otra respuesta judicial era posible, sin que se desconocieron los derechos adquiridos de quienes venían disfrutando de la prestación de vejez con anterioridad a esa decisión o sin que esa otra respuesta posible, afectará principios de carácter constitucional.

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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with the issue of the relevance of improving the social policy of the member countries of the Eurasian Economic Union through the mechanism of “transinstitutional cooperation” (TC) proposed by the authors of the work. It represents interstate integration within the framework of the joint i mprovement of one or more public policy instruments (including social policy). The topic of the welfare state is discussed in the context of studying various areas of the socio-economic life of the EAEU members: the main political and legal document of the country — the Constitution, the national taxation system, quality of life indicators, the level of the shadow economy, the level of social inequality of different segments of the population, etc. The effectiveness of using various social policy instruments of the EAEU countries is compared in order to identify strengths and weaknesses, as well as the potential for their improvement within the framework of “institutional cooperation”.Aim. Taking into account the above, the purpose of the study was to analyze the patterns of development of the social policy of the Russian Federation, the republics of Belarus, Kazakhstan, Kyrgyzstan and Armenia, to consider their weaknesses and points of growth in order to identify the potential for strengthening integration ties based on the unification of social development tools.Task. To analyze various areas of social life of the EAEU member countries, identify similarities in development trends in order to create a basis for the formation of unified socio-economic transformations. To demonstrate social tools for the development of “transinstitutional interaction” within the boundaries of the Eurasian Economic Union.Methods. The following methods were used in the article: comparative analysis — to compare the effectiveness of social policy instruments in the EAEU countries, content analysis — when analyzing documents (constitutions) of EAEU members to identify signs that allow identifying the state as a social one, as well as formal-logical analysis — when clarifying the concepts “welfare state” and “institutional cooperation”.Results. Based on the results of the study, the principles of the “welfare state” are considered on the example of the member countries of the Eurasian economic integration, the economic essence of “institutional cooperation” is formulated and proposed for implementation, designed to develop interethnic relations both within the union and beyond. A comprehensive analysis of the instruments of social policy of all participants in the Eurasian integration has been carried out, and recommendations for improving the instruments have been proposed.Conclusion. The accumulating unresolved issues of an internal nature are forcing the leadership of the members of the Eurasian Economic Union to accelerate the processes of building an unconditional policy of the welfare state. The solution of such “social modernization” alone seems difficult to implement, in this regard, it is proposed to take the path of a collective solution of the social issue through a unidirectional, unified social policy built on the basis of “transinstitutional cooperation”. The conducted analysis of social policy instruments lays down the priorities in the development of mechanisms of “transinstitutional cooperation” by the members of the EAEU. The Republics of Kyrgyzstan, Armenia and Kazakhstan should focus on developing a unified strategy for youth and migration policies, the Russian Federation and the Republic of Belarus should focus on issues such as population aging, providing older citizens with pension savings, and encouraging the development of family and maternity institutions.

Copyright of History Pages is the property of National Technical University of Ukraine KPI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The system of widows' pension, orphans' benefit, and old-age pension was established at the end of the 19th century; however, self-funding also had its antecedents in the early modern period. In Protestant churches, there is evidence that pastors tried to care for their widows and orphans from the 16th century onward. The first fund for the widows and orphans of ministers was established in the Reformed Diocese of Békés in the southeastern part of the Kingdom of Hungary in 1790. The institution, however, could not survive due to lack of capital. [ABSTRACT FROM AUTHOR]

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Copyright of Revista de la Facultad de Derecho y Ciencias Políticas is the property of Revista Faculdad de Derecho y Ciencias Politicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We propose a general analytical framework to model the redistributive features of alternative pension systems when individuals face ex ante differences in mortality. Differences in life expectancy between high and low socioeconomic groups are often large and have widened recently in many countries. Such longevity gaps affect the actuarial fairness and progressivity of public pension systems. However, behavioral responses to longevity and policy complicate analysis of possible reforms. Here we consider how various pension systems would perform in an OLG setting with heterogeneous longevity and ability. We evaluate redistributive effects of three Notional Defined Contribution plans and three Defined Benefit plans, calibrated on the US case. Compared to a benchmark non-redistributive plan that accounts for differences in mortality, US Social Security reduces regressivity from longevity differences, but would require group-specific life tables to achieve progressivity. Moreover, without separate life tables, despite apparent accounting gains, lower income groups would suffer welfare losses and higher income groups would enjoy welfare gains through indirect effects of pension systems on labor supply.

The value of retirees' gratuity and pension will continue to grow as individuals reduce their reliance on family members to care for them in old age and accept the truth that they must care for themselves by saving for the future. Benefits for retirees have piqued the interest of policymakers and experts worldwide. Numerous articles have been written to assess Nigeria's previous pension system, the reasons for its failure, the shortcomings of the new pension system, and the influence of both the old and new pension systems on pensioners' wellbeing in Nigeria. Nonetheless, no study exists in Nigeria on the effect of delayed gratuity and pension payments on post-retirement situations. To close this divide, this study explores the effect of delayed gratuity and pension payments on retirees' willingness to keep their current position in Nigeria. This study analyzed secondary data obtained from published and unpublished books, journal articles, and online sources. It used content analysis to determine the relevance of the material collected to the study's scope. The study shows that delayed gratuity and pension payments contribute to pensioners' diminishing status, deteriorating health, and premature mortality shortly after retirement. The study consequently suggests that both public and private employers of labor do regular pre-retirement training for their employees to avoid the shame of seeing their retirees become penniless on the streets or succumb to an early death shortly after retirement.

As of 2018, the highest suicide rates in Korea occur in the elderly, defined as aged 65 or older. There are several factors that influence the suicide rate in the elderly population, but one is economic poverty. The elderly poverty rate is defined as the percentage of elderly people with median or lower incomes. The purpose of this study was to examine the correlation between the basic pension paid to the elderly in Korea and suicide attempts. This study retrospectively reviewed data registered in the Emergency Department-Based Injury In-Depth Surveillance Database in South Korea from 2011 to 2017. In this study, people aged 60 to 64 years formed the control group, and those aged 65 to 69 years formed the treatment group. Difference-in-Differences (DID) was used for analysis. This study confirmed that the rate of suicide attempts among the elderly decreased by about 0.07% when they received the basic pension. The ratio of the number of suicidal patients (self-reported) to the total number of patients aged 60 to 69 was 0.62%; this ratio was reduced by about 10% among 60- to 69-year-olds receiving the basic pension. The same ratio pattern was found by a sensitivity analysis between groups with different age differences. This is the first study to investigate the correlation between the basic pension and suicide ideation in the elderly population of Korea. This study provides valuable insights, which will contribute to finding ways to prevent elder suicides in Korea through social approaches. [ABSTRACT FROM AUTHOR]

In Chinese households, there is a significant shift away from basing poverty alleviation on the relative poverty line as opposed to the absolute poverty line. Based on VER and the concept of poverty capacities, this study evaluated the impact of development capacities and indicators on the vulnerability to poverty of elderly households. The three most important findings are as follows: (1) This study employed the multidimensional vulnerability methodology to evaluate the effects of potential factors on the Chinese elderly household's vulnerability. Rather than analysing current poverty, this study focused on the estimation of future poverty, which is prospective. (2) Contrary to the expectations of empirical studies, the application of difference-in-difference and propensity score matching in this study revealed that the government's institutional pension reform decreases the vulnerability rate further. (3) Both development capacities and indicators are critical determinants of further poverty, and in order to effectively alleviate poverty, policymakers should strengthen capacities and grant rights to vulnerable households. [ABSTRACT FROM AUTHOR]

Copyright of Collected Papers of Zagreb Law Faculty / Zbornik Pravnog Fakulteta u Zagrebu is the property of Sveuciliste u Zagrebu, Pravni Fakultet and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Supporting those individuals who have reached retirement age is essential for any country, although academic staff deserves special attention. Professors face significant challenges as they reach retirement age. The article aimed to empirically substantiate the relationship between well-being, pension payments, and pensioners' health using the example of universities in Georgia. Based on the survey results, which 630 university professors attended before retirement and retirement age, the factors influencing the respondents' fear of losing their jobs in retirement we identified. By applying regression models, we evaluated the effectiveness of alternatives for improving the well-being of pensioners by increasing wages and state pensions. The efficacy of these alternatives differs depending on the health status of pensioners. It has been established that the differentiation of pension amounts depending on the length of service can increase the confidence in the well-being of pensioners without increasing the pension provision. [ABSTRACT FROM AUTHOR]

Pension entitlements are influenced by individual career paths and labor market conditions, which often result in gender-based disparities. Women face several challenges during their working lives, such as late entry into the labor market, the gender pay gap, discontinuous working careers, and early retirement due to family caregiving, which lead to lower pension incomes. This paper investigates the gender pension gap in nine European Union countries from 2004 to 2020. Our study adopts a non-parametric estimation strategy that utilizes additively decomposable inequality measures to provide a more informative perspective on gender inequality. We aim to demonstrate that this approach surpasses the standard gender gap in pension index in capturing between-gender inequality in societies. Employing data from the SHARE database, we find that gender inequality in the studied countries is decreasing on average, with a convergence trend observed from 2011 onwards. This study contributes to a more comprehensive understanding of the gender pension gap phenomenon, which is crucial for developing effective policy responses in a welfare perspective. [ABSTRACT FROM AUTHOR]

Uno de los pilares básicos en el que se asienta el Estado de Bienestar Social se basa en garantizar unas pensiones públicas dignas a sus ciudadanos. Sin embargo, en España las variables demográficas, económicas y la crisis provocada por la COVID-19 actúan de forma adversa al sostenimiento de las pensiones públicas en el actual sistema de reparto de la Seguridad Social española. El legislador ha apostado por incentivar los planes de pensiones de empleo frente a los individuales y asociados al igual que otros países de nuestro entorno como Italia, Reino Unido y Suecia entre otros. De esta forma, los planes de pensiones de empleo no sólo fidelizan la relación del trabajador con la empresa, sino que también, protegen económicamente a estos cuando alcancen la edad de jubilación. No obstante, en mi opinión, los beneficios fiscales dirigidos a los planes de pensiones de empleo no creo, que tengan a corto plazo una gran efectividad en la suscripción de estos contratos de previsión privados, dado que el 97 por ciento del tejido empresarial lo constituyen las pequeñas y medianas empresas sin capacidad financiera en estos momentos para asumir este coste económico y social.

El envejecimiento poblacional y el incremento de la participación laboral de las personas mayores en los mercados de trabajo es un fenómeno de relevancia a nivel mundial, investigado en los últimos años por diversas disciplinas. Este artículo sintetiza discusiones y reflexiones sobre la prolongación de la vida laboral de las personas jubiladas a través de los trabajos puente; esta noción refiere al trabajo remunerado después de la jubilación y es conocida en inglés como bridge employment. Para ello, se toma en consideración la teoría de la continuidad de Atchley, puesto que es una de las más utilizadas en la investigación sobre esta temática, la cual puso en evidencia el uso de la continuidad como una transición y adaptación para el retiro, como forma de preservar actividades significativas; con lo cual se demuestra que el trabajo en su función de centralidad le da sentido a la vida de las personas mayores que continúan trabajando.

Supporting those individuals who have reached retirement age is essential for any country, although academic staff deserves special attention. Professors face significant challenges as they reach retirement age. The article aimed to empirically substantiate the relationship between well-being, pension payments, and pensioners' health using the example of universities in Georgia. Based on the survey results, which 630 university professors attended before retirement and retirement age, the factors influencing the respondents' fear of losing their jobs in retirement we identified. By applying regression models, we evaluated the effectiveness of alternatives for improving the well-being of pensioners by increasing wages and state pensions. The efficacy of these alternatives differs depending on the health status of pensioners. It has been established that the differentiation of pension amounts depending on the length of service can increase the confidence in the well-being of pensioners without increasing the pension provision.

This article aims to make known the current situation in Colombia in the face of the declarations of infection of the transfer of the pension scheme based on the lack of application of the duty and right to double counseling, a situation that originated with the issuance of Law 100 of 1993, because with it two pension regimes were created that coexist but are mutually exclusive, and the figure under study was not regulated promptly. To achieve the proposed objective, the legal foundations and the jurisprudential development that the figure of double pension counseling has had in Colombia in the last thirty years will be analyzed, likewise, the affectation that causes the non-application of said duty and right in the affiliates and Potential members of the General Pension System, finally, conclusions are presented. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The way in which retirement is conceptualized and measured is likely to influence the research findings. The previous literature has addressed a wide range of elements related to the complex work-to-retirement process, such as early, late and partial retirement, statutory retirement, work disability and unemployment paths to retirement, or different types of bridge employment. However, conceptual clarity in terms of connections between the different elements is called for. We introduce a conceptual framework of the work-to-retirement process to guide its future measurement. Together with information on the statutory retirement age, the main elements of the framework are based on employment and pension receipt, acknowledging that these may overlap. The framework is flexible to the user, providing the possibility to add various specifications—e.g. of types of employment, types of pension receipt, unemployment, and being outside the labour force—depending on the study context and aims. The framework highlights the complexity of the work-to-retirement process, bringing forth its multifaceted, multiphased and multidirectional features. Accounting for such complexity in later-life labour market dynamics helps to elaborate what is actually addressed when investigating "retirement". Our conceptual framework can be utilized to enhance well-defined, precise and comparable measurement of the work-to-retirement process in studies. [ABSTRACT FROM AUTHOR]

Islam and the law of many countries, including Iranian Civil Law, agree that the murderer is not entitled to the inheritance of the murdered heir. The scope of dispute is only about the limits of this deprivation and its extension or non-extension to the types of murder. But the issue of deprivation of the heir who was an accomplice in the murder, in the case of the silence of the law and many jurisprudential texts, is the place for stopping to give an opinion. In addition, it needs to be investigated whether the deputy in murder can receive a pension from the pension funds as the survivor of the victim or not. On the one hand, the exceptional character of the impediment to inheritance and the need not extend it to indefinite titles and on the other hand, the reasonableness of following the wisdom of the ruling on the deprivation of the killer and its extension has made it difficult to provide a conclusive opinion. However, there are reasons and documents in which we can state carefully that the issue of deprivation of inheritance and receiving a pension is also probable in this case, and the grounds for this conclusion are more solid. Thus, this paper aims to analyze the issue and provide a solution based on an analytical-critical approach.

OBJECTIVES: The aim of this discussion paper is to (i) identify the differentiated roles of health in the work–retirement transition, and, with respect to these, (ii) highlight topics related to conceptual and methodological problems and challenges in research, and (iii) present avenues for future research. METHODS: This discussion paper summarizes an OMEGA-NET working group discussion ongoing from November 2018 to September 2021 with face-to-face and online meetings as well as a written online discourse. RESULTS: ‘Health’ and ‘retirement’ are ambiguous concepts. With respect to both, in retirement research, the choice of concept and indicator influences the findings. In addition, the impact of health on retirement is not necessarily a direct one, but can be influenced by further factors such as the ability, motivation and opportunity to work. The strong overall association of poor health with retiring early (path 1) bears the risk of masking distinct and deviating mechanisms in subgroups. In fact, there is evidence that also good health may lead to early retirement (path 2), while both poor health (path 3) and good health (path 4) may also make people retire later. CONCLUSIONS: An increased awareness of the differentiated roles that health may have in the work–retirement transition as outlined in this discussion paper may support research to address questions relevant for policy and practice and increase the impact of research. Recommendations for occupational health and social research are given.

The objective of the study is to analyze the effectiveness of the principles of regular indexation of insurance pensions practiced in the Russian pension system, as well as their compliance with the existing similar practice in other countries with pension provision and insurance pension systems. In international practice, these principles correspond to the initial belonging of these systems to one of two basic pension models — continental and Danish (Anglo-Saxon). With an annual increase in pension payments, the governments of countries with pension systems of the first model are guided by changes in the average wage in the economy, the second model — by the consumer price index. The aim of the study is to determine the most optimal formula for indexing insurance pensions in the Russian Federation. The authors use general scientific methods: analysis, modeling and comparison. The article analyzes the practice of indexing pensions that has developed in the Russian Federation and provides a calculation of the results of the valorization of such payments in the early 2000s. It also provides a theoretical justification for the need for the transitions to the indexation of pensions in accordance with the wage index in the economy. The study gives a comparative retrospective analysis of the level of indexation of pensions based on the consumer price index and the index of wage changes. This analysis is based on data from official statistical observations of inflation between 2011 and 2021, as well as the growth of income of employees. As a result of the study, the authors conclude that the annual pension indexation scheme adopted in Russia does not correspond to the modality of the domestic pension system and does not allow ensuring the standard replacement rate. The authors propose their own methodology for calculating the indexation coefficient based on the principles of the functioning of the domestic pension system as a continental-type insurance pension system. In addition, the article provides a calculation of the sources of funding for pension indexation in accordance with changes in wages in the economy.

The issue of pension payments is a serious challenge for governments in today's world. As the main institution, which is faced with a large number of new pensioners every year, governments seek to create pension systems in line with the political-economic structure of the country. The pension payment system in European-American countries is older than the domestic situation, and for this reason, in order to organize and reform the pension payment system in Iran, it is necessary to refer to successful cases in this regard. In this regard, Norway is one of the countries whose pension system has created the highest level of welfare for retirees, and this has led to a relatively high level of social satisfaction with the government. Compared to Norway, the pension system in Iran is facing many weaknesses and problems, so much so that this issue is named as the third major problem in the country. The defective structure of pensions in Iran is moving in the direction that providing pensions is one of the most important challenges of the government. It can be a way to model and reform the pension system in Iran.

The problem of population aging is becoming increasingly serious, and the elderly care model has become the social focus in China. It is urgent to improve the traditional home based elderly care model and increase the recognition of the residents for the socialized elderly care model. Based on the data of the 2018 China Longitudinal Aging Social Survey (CLASS), this paper uses structural equation model (SEM) to empirically test the impact of the elderly group's social pension level and subjective well–being on their choice of various care models. The results show that the improvement of elderly's pension level can significantly inhibit their choice of home–based care model, and promote their choice of community and institution care model. Subjective well–being can play a mediating role in the home–based and community care model choices, but the indirect approach mediated by subjective well–being only plays a supplementary role. In addition, the heterogeneity analysis shows that there are discrepancies in the impact and path for the elderly with different gender, age, household registration, marital status, health status, education level, number of children, and gender of children. The results of this study will help the improvement and development of social pension policy, optimizing the structure of residents' elderly care model and the process of “active aging”.