Essays about: "pensioner"

Showing result 1 - 5 of 9 essays containing the word pensioner.

1. 1. The Inflation Sensitivity of the Swedish Pension System : A study on how inflation affects the equality of consumption between Swedish pensioners

   University essay from Uppsala universitet/Nationalekonomiska institutionen

   Author : Moa Torstensson; [2022]
   Keywords : Swedish pension system; Inflation; Pension; Equality; Equality of consumption; Inflation sensitivity; Discretionary spending;

   Abstract : The much-debated topic of the pension system together with the currently elevated levels of inflation give rise to the question of how well the pension system is equipped to deal with a prolonged period of inflation. The current system was introduced in the 1990s and since then it has been operating in a period of low and stable inflation. READ MORE

3. 2. Has the amendment of IAS 19 increased the value-relevance of OCI in the Swedish stock market?

   University essay from Umeå universitet/Företagsekonomi

   Author : Victor Lake; Sebastian Bauer; [2016]
   Keywords : Value-relevance; accounting standard change; pension accounting; IAS 19; defined benefit pensions; OCI; comprehensive income reporting.; Värde-relevans; redovisningsreglers förändring; pensionsredovisning; IAS 19; förmånsbestämda pensioner; Övrigt totalresultat; totalresultat rapportering.;

   Abstract : The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. READ MORE

4. 3. Farmers' retirement pension : how social aspects and information collection affect farmers' retirement planning

   University essay from SLU/Dept. of Economics

   Author : Caroline Johansson; [2016]
   Keywords : agricultural business; self-employee; farmer; pension; retirement; retirement saving; pensioner; decision-making; social aspects; information collection;

   Abstract : The retirement scheme is not easy to understand and it is hard to know how the rules should be applied at an individual basis. It is at the same time essential to have a financial security as future pensioner. People being employed have a favorable security giving them both national retirement- and occupational pension, in general automatically. READ MORE

5. 4. Farmers' private savings for retirement : values behind the decision

   University essay from SLU/Dept. of Economics

   Author : Louise Pettersson; Elin Ringborg; [2016]
   Keywords : retirement; decision-making; private savings; farmer; laddering; personal values; means-end chain;

   Abstract : Self-employees in Sweden, there among farmers are not provided with any occupational pension, which means that one part of their retirement income is lacking. Therefore, they have a larger responsibility concerning their private savings for retirement in order to obtain a retirement income corresponding to the one they had during their active work period. READ MORE

6. 5. The Pursuit of Happiness - An econometric study on Swedish microdata

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Hampus Tunhammar; Malcolm Burenstam Linder; [2013]
   Keywords : Easterlin paradox; Determinants of happiness; Income-happiness puzzle; Subjective well-being; The U-shaped age curve;

   Abstract : Finding the possible sources of subjective well-being has become an increasingly popular field of research within economics. As the literature has evolved, a number of factors have been suggested to be important, however previous research is in some cases contradictory and thus somewhat incomplete. READ MORE