914 resultados para Pension alimentaire
Resumo:
The paper analyses Gender Equality, Gender Equity and policies of combating inequality at workplace to make the society equal as a case study of Sweden. The aim of paper is see the gender equality, gender equity, discrimination against women at workplace and to describe the policies combating inequality in the welfare state of Sweden. This work highlights the gender equality in terms of institutionalizing gender equality, gender equity, gender and pay gap, parental leave, gender and the pension system and sexual behavior directed towards women and policies combating inequality to bring equality in society. For my research I used the secondary data the fact sheets, scientific literature, statistics from eurostate of Sweden and case studies about Swedish society and the theoretical explanation to explain the phenomena. To achieve my aim I used the combination of both qualitative and quantitative methods of research. I showed the empirical evidences of these phenomena from the Swedish society and theoretical analysis about equality and equity of gender in different wakes of life. I found an interesting conclusion that there are good policies and legislation to combat inequality to bring society but there are no policies to change the perception of society about male and female role.
Resumo:
I en rapport som Svensk Näringsliv (2010) har utfört beskriver de att företag redan idag och inom en snar framtid står inför den största pensionsavgången någonsin i Svensk historia. 40- talisternas avgång ställer företag inför stora utmaningarna, framförallt att lyckas genomföra en lyckad generationsväxling. De personer som går i pension har under sitt yrkesverksamma liv utvecklat en kunskap som många organisationer vilar på. En stor del av denna kunskap måste överföras för att organisationerna ska kunna fortsätta att vara effektiva på marknaden. Syftet med denna studie var att få en djupare förståelse för ledarskapets betydelse gällande kunskapsöverföring i en organisation, samt bidra med praktiska verktyg till chefer och medarbetare för att undvika att förlora värdefull kunskap vid en generationsväxling. Industriföretaget LEAX har själva identifierat ett problem i att överföra viktig kunskap i och med kommande generationsväxling. Deras önskan var att få hjälp med praktiska verktyg för hur de ska tänka och verka för att mildra kunskapsglappet som kan uppstå. För att undersöka detta och därmed uppfylla denna studies syfte har intervjuer genomförts med fyra produktionsledare, fyra medarbetare som förväntas dela kunskap och tre medarbetare som förväntas ta till sig kunskap. Innan intervjuerna genomfördes läste vi in oss på teori om kunskap, kunskapsöverföring och ledarskap. Eftersom begreppet kunskap har en bred betydelse och kan definieras olika beroende om den är individuell eller organisatorisk, började vi i vårt teoriavsnitt att bena ut detta begrepp. Nonaka och Takeuchi (1995) gör en förenklad bild av kunskap som ett isberg, där den explicita kunskapen benämns som toppen. Väl synlig över ytan på vattnet är den enkel att upptäcka och ta till sig. Under vattnet döljer sig en osynlig kunskap som är svår att upptäcka, så kallas implicit eller tyst kunskap. Denna kunskap utgör en enorm del av isberget och blir därmed viktig att bevara. Dock är denna kunskap svår att överföra då den är osynlig och svår att ta på. För att förstå vad kunskapsöverföring innebär, behöver organisationer identifiera vilken sorts kunskap som behöver överföras för att kunskapsöverföringen ska bli lyckad (Jonsson, 2012). Men även fast organisationer gör detta måste även ledningen förstå att kunskapsöverföring är en strategisk angelägenhet som kan ses som en process som involverar medarbetare. I denna studie har vi undersökt hur ledare kan skapa motivation, engagemang och resurser för medarbetare att vilja medverka och bidra till kunskapsöverföring. För att försöka förstå hur kunskap överförs i en organisation har vi använt oss av Nonaka och Takeuchi, (1995) SECI-modell. Modellen bygger på samspelet mellan den tysta och explicita kunskapen, vilket sker i fyra processer. Dessa processer har vi sedan utvecklat till en egen modell som inkluderar institutionella, organisatoriska och kognitiva faktorer. Utifrån dessa faktorer har vi skapat praktiska förslag på hur ledare tillsammans med medarbetarna kan planera kunskapsöverföring. Dessa praktiska förslag gynnar både individuell- och organisatorisk utveckling, samt bidrar till att mildra kunskapsförlust vid generationsväxlingen. Ett av de praktiska exempel vi utformat är en kompetensprofil, som är ett hjälpmedel för organisationer att identifiera vilken kunskap som medarbetarna besitter, vilket synliggör vilken kunskap det är som kan gå förlorad. Kompetensprofilen tillsammans med vår modell kan appliceras på liknande företag, men även på organisationer som verkar inom andra branscher. Eftersom denna kompetensprofil är utvecklad efter de krav som finns inom aktuell verksamhet, finns det möjlighet att anpassa efter andra verksamheter.
Resumo:
Has intra-party democracy deteriorated over time? A widely held view in contemporary party research is that intra-party democracy, especially in traditional mass parties, has deteriorated in the age of the cartel party. This common assessment, however, relies on insufficient empirical evidence, and is scrutinized in the article. The notion of a gradual progress towards the cartel party implicitly shares common characteristics with the classic theory of Michels. In order to investigate the actual fate of intra-party democracy, central aspects of Michels theory are explored over time in a critical case, namely the Swedish SAP. If intra-party democracy is declining, this tendency should be most likely to be observed in this case. Two internal decision-making processes, surrounding two major pension reforms – one expansion in the 1950’s and one retrenchment in the 1990’s – are compared based on criteria deducted from Michels. Instead of finding a decline in intraparty democracy, the results conclusively demonstrate major improvements.
Resumo:
O tema central deste trabalho é a avaliação de riscos em estratégias de investimentos de longo prazo, onde a necessidade de um exemplo prático direcionou à aplicação de Asset Liability Models em fundos de pensão, mais especificamente, a planos de benefício definido. Com os instrumentos de análise apresentados, acreditamos que o investidor com um horizonte de retorno de longo prazo tenha uma percepção mais acurada dos riscos de mercado a que está exposto, permitindo uma seleção de carteiras mais adequada aos objetivos de gestão. Para tanto, a inclusão de variáveis de decisão que procuram quantificar os objetivos de gestão - indo além do modelo simplificado de média-variância - exerce papel de fundamental importância.
Resumo:
A reforma da previdência social tem sido uma preocupação de vários países: tanto no mundo desenvolvido como no em desenvolvimento. A motivação básica é o esgotamento do modelo de repartição, devido a fatores demográficos: queda de natalidade e aumento da longevidade. Analisando o fenômeno do esgotamento, o artigo propugna pela adesão, tal como no bem sucedido caso chileno, do sistema de capitalização.
Resumo:
O trabalho discute a possibilidade de criação de um mecanismo de seguro para os compromissos dos planos de previdência privada de benefício definido no Brasil. Analisa-se a experiência de alguns países que criaram mecanismos públicos de seguro contra este tipo de evento. Observou-se que estes mecanismos não cobram um prêmio atuarialmente justo, sujeitando o segurador ao perigo moral. Apresenta-se uma proposta para a regulamentação de um seguro privado e voluntário dirigido aos planos de benefício definido no Brasil, baseada em pesquisa junto a dirigentes de fundos de pensão e empresas seguradoras.
Resumo:
O trabalho discute o custeio administrativo das entidades fechadas de previdência privada (EFPP) no Brasil. Esta análise é o primeiro passo para um estudo da gestão e desempenho destas entidades, uma vez que a meta de um fundo de pensão é obter retornos competitivos, respeitando limites toleráveis de risco, e mantendo o custeio administrativo dentro de um patamar adequado. O texto apresenta também uma análise do custeio dos fundos de pensão nos Estados Unidos e no Reino Unido, identificando os fatores explicativos para as variações do custeio. Com base em dados obtidos junto à Secretaria de Previdência Complementar (SPC) e diretamente das EFPP foi elaborado um primeiro quadro do custeio das EFPP no Brasil. Na conclusão são discutidos os passos futuros desta linha de pesquisa.
Resumo:
Este trabalho verifica a hipótese de que há economias de escala presentes na administração de planos fechados de previdência privada no Brasil, utilizando três índices para medição do custeio administrativo das Entidades Fechadas de Previdência Privada (EFPPs): despesas administrativas sobre as receitas; despesas administrativas sobre o total de ativos e despesas administrativas por participante. Verifica-se ainda as hipóteses de que o percentual de participantes assistidos sobre o total de participantes, indicando a maturidade do plano, e o número de planos geridos por uma mesma EFPP exercem um efeito importante sobre os índices de custeio. Finalmente, analisa-se o peso das despesas administrativas relativas à gestão dos investimentos no total do custeio de uma EFPP.
Resumo:
This research argues that Brazil should create conditions for long run financing of development. The end of the inflationary process is just a first step. A second step is the development of an institutional framework to offer good alternatives to investors that have long run targets, such as pension funds etc. Particularly, in the Brazilian market predominates the trade of preferred shares instead of common shares that give more prerrogatives for investors that plan to hold these shares on long term basis. This attitude turns the market more volatile and in this way corporations lose the chance of financing their projects with large amounts of capital and have to rely instead on more debt which weakens their financial strenght.
Resumo:
Este estudo investiga as possibilidades de generalização das práticas de governança corporativa a organizações operando em ambientes não mercantilistas. Os limites da teoria da agência, referencial teórico predominante no desenvolvimento dessas práticas, são analisados no ambiente dos fundos de pensão brasileiros a partir da verificação da aplicação dos mecanismos de monitoramento, controle e incentivos, previstos por essa teoria, por patrocinadores e participantes, e a percepção dos gestores quanto à importância desses mecanismos na conformação de seu comportamento. Alternativamente, é examinada a extensão da busca de legitimidade pelos gestores, segundo o referencial da teoria institucional. São comparados os resultados obtidos para fundos com perfis diversos quanto a variáveis como tipo de plano, origem do patrocinador e maturidade. Os resultados indicam uma diferença no uso e percepção daqueles mecanismos, em virtude principalmente da natureza do patrocinador, volume de ativos de investimento, tempo de existência e maturidade do fundo. Não foram obtidas diferenças estatísticas significativas para a percepção dos fatores institucionais, sugerindo a existência de elevada coesão no campo organizacional constituído pelos fundos de pensão.
Resumo:
This work aims to identify the impacts brought about by legislation alterations regarding assets allocation by Pension Funds Companies. Focused on that, this work carried on a detailed review on the existing literature concerning Modern Portfolio Theory, Pension Funds Investment Strategies and on Brazilian Legislation for Financial Market and Pension Funds. On a second moment, the work identified asset allocation differences when comparing national financial market players and the data released by the official Social Security Secretary - SPC - regarding the 35 Pension Funds analyzed. In accordance with what the literature indicates, the work also reveals that Pension Funds pursue asset allocation policies different than those adopted by other market players due to the Fund¿s long term investment characteristics. No major impacts were identified on the legislation issued by the National Monetary Council ¿ CMN - in what it concerns asset allocation and impacts were only identified on the legislation regarding - CPMF - taxes on financial operations - which led Pension Funds to allocate expressive part of their assets on investment funds.
Resumo:
The purpose of this investigation was to examine the contributions that the Fundação Real Grandeza is giving toward the awareness of its managers on the relevance of leadership as a pertinent factor to activate the organization¿s transformation process to face the constant challenges of its mission. Relationships between theory and experience during the construction of this study were strongly based on bibliographic and documental research. The methodology was essentially qualitative in search for a better understanding of the organization in terms of leadership building and practices, through personal contact of the researcher with the people involved. The expected data was gathered through interviews with managers, some senior employees and experts as well as during an especially planned workshop, including one high staff member and a team of managers. Questionaries were also issued to employees, favouring the presentation of quantitative data. The results of this investigation indicate that the organization still presents some characteristics of a conservative culture but, at the present time, it also shows a growing process of self organizational consciousness among its managers in relation to the importance of acting as leaders to face present and future difficulties which are considered inherent to the nature of services that this organization deals with. Transformation is beginning to take place and manifestations of leadership already exist at the moment, although other concrete initiatives are necessary to enable the organization to be better prepared to compete in the emerging scenario of development and expansion of pension funds.
Resumo:
Since the last decade of the past century and further, there have been increased, polemic discussions in Brazil that are also occurring simultaneously in the rest of the world: the sustainability of public pension systems. The Brazilian system, which is denominated as the General Regimen of Social Welfare and was established in a distribution regimen, is becoming a growing source of expenditures for the Federal Government and is contributing to the increasing of its fiscal deficit. This situation started to decline after the promulgation of the Federal Constitution in 1988, in which actions had been established reflecting the feeling of ¿social debt¿ existing in the country by that time after years of economic growth without yield redistribution. Thus, benevolent rules had been instituted that provided an assistancialist character to the program, making it unsustainable when it is seen by the internationally accepted premise of the pension system as social insurance with perpetual duration. In consequence, there was an explosive growth of the financial needs of the system reaching the equivalent of 1.63% of the Gross Domestic Product in 2005. In this sense, many arguments in favor of revision and reforms in the current model had solidified, resulting, in 1998, in some changes in the contribution rules of the diverse sectors of society, as well as in the concession of benefit rules. However, such changes had not obtained significant effects since the main source of the imbalance, which is essentially structural, was not attacked. Therefore, this research seeks to diagnose some of the most structural points in the current public pension system in Brazil and evaluate what can be done in terms of reforms to turn the program into balance again and in restore harmony with its conceptual objectives.
Resumo:
This work aims to identify the impacts brought about by legislation alterations regarding assets allocation by Pension Funds Companies. Focused on that, this work carried on a detailed review on the existing literature concerning Modern Portfolio Theory, Pension Funds Investment Strategies and on Brazilian Legislation for Financial Market and Pension Funds. On a second moment, the work identified asset allocation differences when comparing national financial market players and the data released by the official Social Security Secretary ¿ SPC ¿ regarding the 35 Pension Funds analyzed. In accordance with what the literature indicates, the work also reveals that Pension Funds pursue asset allocation policies different than those adopted by other market players due to the Fund¿s long term investment characteristics. No major impacts were identified on the legislation issued by the National Monetary Council ¿ CMN - in what it concerns asset allocation and impacts were only identified on the legislation regarding ¿CPMF¿ ¿ taxes on financial operations ¿ which led Pension Funds to allocate expressive part of their assets on investment funds