Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 11 of 11 for “"pension plan"”.
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Pension plan for China: Application of dynamic modeling
… study assesses the adequacy of China's current pension system in light of alternative assumptions regarding the growth of population and the growth of real economic activity.
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Identifying pragmatic allocation strategies for pension plan real estate investment
… of Technology, Dept. of Urban Studies and Planning, 1990.
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Management Survival Strategies and the Decision to Reduce Pension Plan Funding: An Empirical Test (Tax)
… firms have reduced funding of defined benefit pension plans by either contracting or terminating the plans. These actions have raised both accounting and regulatory concerns. From an accounting standpoint, the nature of the transaction must be reported in a fair and representationally faithful …
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The case for pension plan and university endowment equity investment in brownfields in the urban core of major metropolitan areas
… in the urban core of major metropolitan areas. Pension plans and university endowments are the primary institutional investors focused on in the study, due to the implied obligation to seek economic and social returns associated with their investments. The thesis will discuss primary forces that …
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IS A PENSION FUND'S MIX OF FAIR VALUE INVESTMENTS, AUDIT TYPE, AND AUDIT QUALITY ASSOCIATED WITH THE FIRM'S CREDIT RATING?
… investment holdings by defined benefit pension plans during the 21<sup>st</sup> century. While holdings of alternative investments may advantage pension plans and their sponsoring firms through diversification and/or less volatile returns, they may also present valuation problems because …
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Three Pension Cost Methods under Varying Assumptions
A pension plan administrator promises certain benefits in the future in exchange for labor today. In order to budget for this expense and create more security for the participant, the administrator uses a pension cost method. Each cost method assigns a portion of the future liability to the current …
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International real estate investments by US pension and endowment funds
… IRE investments by US institutional investors. Pension Plan Sponsors and Endowment Funds have sought out foreign real estate to accomplish a variety of goals, such as increased diversification, higher returns, and the pursuit of unique investment opportunities. This thesis attempts to shed light …
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Discrete and continuous time methods of optimization in pension fund management
Pensions are essentially the only source of income for many retired workers. It is thus critical that the pension fund manager chooses the right type of plan for his/her workers.Every pension scheme follows its own set of rules when calculating the benefits of the fund’s members at retirement. …
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The impact of second pillar pensions on a Maltese family-run business
… research examines the effect of second-pillar pensions on a Maltese family business's financial statements, focusing on Defined Benefit and Defined Contribution plans. It uses IAS 19 accounting rules and various scenarios to analyse the financial implications of each pension plan possibility. …
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Creating Job Security And Retaining Employees Among Different Generations In The Public Sector
… X were interested in the public-sector pension plan, Generation Y was more interested in a steady paycheck and paid time off. Gen Y is more highly formally educated overall, but those in this public sector setting were not more educated than the older generations. The majority of the …
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Mathematical model of performance measurement of defined contribution pension funds
The industry of pension funds has become one of the drivers of today’s economic activity by its important volume of contribution in the financial market and by creating wealth. The increasing importance that pension funds have acquired in today’s economy and financial market, raises special …