Les conventions de cohabitation légale peuvent-elles prévoir un devoir de secours entre cohabitants et une pension après rupture de la cohabitation ?

info:eu-repo/semantics/published

Les violences conjugales et la pension après divorce

info:eu-repo/semantics/published

Relevância dos impostos diferidos : caso das empresas cotadas em Portugal

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts for the year ended June 30, 2016

Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts for the year ended June 30, 2016

Generalized Coupled Algebraic Riccati Equations for Discrete-time Markov Jump with Multiplicative Noise Systems

In this paper we consider the existence of the maximal and mean square stabilizing solutions for a set of generalized coupled algebraic Riccati equations (GCARE for short) associated to the infinite-horizon stochastic optimal control problem of discrete-time Markov jump with multiplicative noise linear systems. The weighting matrices of the state and control for the quadratic part are allowed to be indefinite. We present a sufficient condition, based only on some positive semi-definite and kernel restrictions on some matrices, under which there exists the maximal solution and a necessary and sufficient condition under which there exists the mean square stabilizing solution fir the GCARE. We also present a solution for the discounted and long run average cost problems when the performance criterion is assumed be composed by a linear combination of an indefinite quadratic part and a linear part in the state and control variables. The paper is concluded with a numerical example for pension fund with regime switching.

A model of migrants' remittances with human capital investment and intrafamilial transfers

This study analyzes data on migrants' remittances using a two-period theory of intergenerational transfers based on an informal, intrafamilial loan arrangement using weak altruism, a behavior between strong altruism and pure self-interest. The model provides an integrated theory of migrants' remittances, human capital investment decisions, and intrafamilial transfers applicable to low-income countries with no official pension schemes and imperfect capital markets. Propositions, derived from the theory, are tested, re-analyzing original survey data on remittances of Pacific island migrants in Sydney. When weak altruism and strong altruism yield opposite predictions, the econometric results tend to confirm the former hypothesis and invalidate the latter.

Reforma do setor p??blico e participa????o sindical: o caso do sistema de pens??o italiano

O paper estuda o caso da recente reforma da Previd??ncia na It??lia, ilustrando a possibilidade de uma participa????o positiva dos sindicatos ??? tradicionalmente contr??rios ??s reformas ??? no processo de transforma????o do setor p??blico. Ap??s uma revis??o do sistema previdenci??rio italiano, altamente fragmentado e particularista na opini??o dos autores, e o apontamento de suas principais defici??ncias, o estudo concentra-se na an??lise de tr??s propostas de reforma ligadas aos governos de Amato (1992-93), Berlusconi (1994) e Dini (1995), respectivamente. O texto aborda tanto as propostas concretas de mudan??a, trazendo contribui????es sobre uma variedade consider??vel de medidas, seu impacto e aceita????o sociais e por categoria, como os objetivos visados e o processo pol??tico relacionado ?? sua discuss??o e tramita????o. Uma preocupa????o constante dos autores ?? a correla????o entre a postura e a participa????o dos sindicatos em mat??ria de reforma previdenci??ria, por um lado, e o avan??o das propostas governamentais, por outro. Segundo o estudo, a ampla participa????o da for??a sindical na negocia????o do projeto de reforma previdenci??ria do governo Dini representou um fator decisivo para sua aprova????o e implementa????o bem-sucedidas. Ao mesmo tempo, a delibera????o democr??tica para concilia????o de prefer??ncias e interesses (m??ltiplos no caso de assuntos norteados pela dicotomia bem comum/interesse particular) ??? objeto da ??ltima sess??o do estudo ??? ?? vista como uma forma de ampliar a participa????o sindical al??m das lideran??as, passando a incluir os rank-and-file trabalhadores, um procedimento que traz, igualmente, a for??a de uma decis??o majorit??ria. A an??lise da reforma da Previd??ncia italiana ?? ilustrada no paper com tabelas que trazem e comparam dados referentes ?? contribui????o previdenci??ria, ??s categorias de beneficiados e ??s diferentes propostas de reforma formuladas por sucessivos governos italianos.

Key factors in working capital management in the Brazilian market

Many studies have been conducted in corporate finance regarding long-term investment and financing decisions. However, short-term asset investments play a significant role in the balance sheet of companies. Moreover, financial managers dedicate significant amounts of time and effort to the subject of working capital management, balancing current assets and liabilities. This paper provides insights regarding the key factors of working capital management by exploring the internal variables of a number of companies. This study used data from 2,976 Brazilian public companies from 2001 to 2008, and found that debt level, size and growth rate can affect the working capital management of companies.

Brand equity in the Pakistani hotel industry

Brand equity is considered as the most important aspect of branding, which is a set of brands' assets and liabilities, its symbol or name that subtracts from or adds the value provided by a product or service to a firm and customers. The current research endeavor was to identify the interrelationship of customer-based brand equity dimensions (brand awareness, brand loyalty, brand image, and service quality) in Pakistani hotel industry. Data was collected from 821 consumers who experienced the services of Pakistani five star hotels from multiple locations. Mediating regression and stepwise regression analyses were applied for investigation of study hypotheses. Results pointed out positive and significant influences of service quality on all other dimensions of brand equity whereas partial mediations were endorsed among the variables. Researchers and practitioners implications are discussed.

A divulgação de informação sobre planos de benefícios de reforma em Portugal e a sua relação com o endividamento: Uma análise do PSI geral

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Some bounds of loss in classical semideterministic immunization

Since Samuelson, Redington and Fisher and Weil, duration and immunization are very important topics in bond portfolio analysis from both a theoretical and a practical point of view. Many results have been established, especially in semi-deterministic framework. As regards, however, the loss may be sustained, we do not think that the subject has been investigated enough, except for the results found in the wake of the theorem of Fong and Vasicek. In this paper we present some results relating to the limitation of the loss in the case of local immunization for multiple liabilities.

Tools for testing the Solvency Capital Requirement for life insurance

Longevity risk is one of the major risks that an insurance company or a pension fund has to deal with and it is expected that its importance will grow in the near future. In agreement with these considerations, in Solvency II regulation the Standard formula furnished for calculating the Solvency Capital Requirement explicitly considers this kind of risk. According to the new European rules in our paper we suggest a multiperiod approach to evaluate the SCR for longevity risk. We propose a backtesting framework for measuring the consistency of SCR calculations for life insurance policies.

The US actuarial balance model for the pay-as-you-go system and its application to Spain

The aim of this paper is to formulate an approximation of the US actuarial balance model and apply it to the Spanish public retirement pension system under various scenarios in order to determine a consistent indicator of the system's financial state comparable to those used by the most advanced social security systems. This will enable us to answer the question as to whether there is any justification for reforming the pension system in Spain. This type of actuarial balance uses projections to show future challenges to the financial side of the pension system deriving basically from ageing, the projected increase in longevity and fluctuations in economic activity. If one is compiled periodically it can provide various indicators to help depoliticize the management of the pay-as-you-go system by bringing the planning horizons of politicians and the system itself closer together.

NCRF 21 – provisões, passivos contingentes e activos contingentes: suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto (ISCAP) para a obtenção do Grau de Mestre em Auditoria Docente orientador: Mestre Domingos da Silva Duarte

NCRF 9 – locações: implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria ORIENTAÇÃO: DR. JOÃO COSTA