以科学发展观为指导全面做好离退休工作

学习实践科学发展观活动是当前的一项重大政治任务和战略部署,深刻领会科学发展观实质、内涵,把握践行的目的、意义、是做好老干工作的前提,更新思想观念,找准差距是做好老干工作的根本,以科学发展观为指导,抓好四个坚持,搭建三个平台,建立四项制度,实现四个创新,全面做好离退休工作。     

延迟退休对个人养老金财富的影响研究

基于终身现值精算模型,通过分析延迟退休对个人养老金财富的影响,以期为延迟退休和相关配套性政策的制定提供数值依据.研究发现:延迟退休会使得个人养老金净收益呈现下降趋势,甚至低于当前水平.2050年前,相比不延迟退休情景,即时退休和逐步退休分别会使个人养老金净收益平均降低39.07万元和30.86万元.为减少延迟退休对个人养老金财富的负面影响,国家在推行延迟退休方案的同时需要出台配套性政策,把延迟退休对社会福利的增加值用来弥补对个人养老金财富造成的损失.     

THE LIBERAL DEMOCRATS AND SUPPLY‐SIDE ECONOMICS

The coalition has given the Liberal Democrats the opportunity to demonstrate their support for – or opposition to – supply‐side economics. The person who has done most on the supply side is Ed Davey, in the Department of Business, Innovation and Skills. In a remarkable legislative achievement for a Parliamentary Under Secretary in under two years in office, Davey ensured that the privatisation of Royal Mail reached the statute books, liberalised the terms and conditions for Post Office counters, and liberalised employment and retirement laws.     

相控阵雷达数据处理系统的仿真

基于相控阵雷达数据处理基本工作原理,阐述了数据处理模块的基本构成及采用的数据关联、跟踪滤波算法,并根据空间探测相控阵雷达的典型工作要求进行了仿真,仿真结果验证了该数据处理系统可以正确工作在空间多目标环境下。     

浅析新形势下澳大利亚养老基金改革

澳大利亚三大支柱养老保障模式拥有多层次的养老保障基金保证其制度的顺利运行.但是,人口老龄化和全球金融危机为其将来的顺利发展提出了严峻的挑战.为此,澳大利亚政府一方面推出一系列措施对超级年金进行改革,另一方面建立未来基金,专门应对预期可能出现的养老保障资金不足的风险.这些措施值得各国借鉴和学习.     

Determinants of retirement planning behaviour and differences by age

This paper presents the results of an investigation into the determinants of retirement planning behaviour and differences among three age groups: 21‐ to 39‐year‐olds, 40‐ to 59‐year‐olds and those aged 60 years and older. A national survey of 911 individuals from households with incomes of $75 000 or greater was conducted in the US. The significance of socio‐demographic variables, the ability to recover from loss, behavioural tendencies and perceived or actual personal control were investigated; together with their role in the prediction of maximization of retirement contributions and ownership in the personal individual retirement account (IRA) or Keogh accounts. The results identified several significant variables in the prediction of ownership in a personal IRA or Keogh, including age, sources of financial information, being an early investor and investor activity. The results also identified several significant variables in the prediction of the maximization of retirement contributions, including employment, income, savings activity, ex ante research, review of investment performance, early investor, investor activity, such as planning for financial future, setting up automatic deposits and reviewing financial information in the mail.     

Efficient Timing of Retirement

This study introduces a retirement decision into the classic Merton model. A familiar result is that you should retire if and when the marginal utility of another year's wages is equal to the disutility of work. A new result is that at the point of retirement your exposure to risky assets should not jump. Under power utility and constant time preference, the retirement timing problem has a closed form solution; the nine inputs to the formula in question give rise to nine comparative-static results on retirement timing. Further specialization of preferences, to log consumption utility and zero time preference, reduces the required number of inputs to four. Journal of Economic Literature Classification Numbers: E21, G11, J26.     

职工薪酬几项特殊业务的会计处理

非货币性职工薪酬、带薪缺勤和职工内退等涉及薪酬事项，属于职工薪酬中的特殊业务，新准则及其应用指南中对这些特殊业务的会计处理涉及很少，其中职工内退则未曾涉及。本文以新准则及其应用指南规定的原则为依据，结合相关法律、法规和笔者实践，介绍这些特殊业务的会计处理方法。     

Cost-Effective Targeting of Land Retirement to Improve Water Quality with Endogenous Sediment Deposition Coefficients

An integrated framework that combines spatial and biophysical attributes of land with a hydrological model and an economic model is developed to identify cropland for enrollment in the Conservation Reserve Enhancement Program. Sediment deposition coefficients are determined endogenously depending on the land-use decisions on other land parcels. Application of this framework to a watershed in Illinois demonstrates that highly sloping land adjacent to water bodies should be selected for retirement. A marginal value rental payment scheme can achieve program goals of 20% sediment abatement at 39% lower cost than a productivity-based rental scheme.     

Retirement Expectations and Satisfaction with Retirement Provisions

This paper investigates the relationship between subjective expectations regarding the replacement rate of income at retirement and several measures of pension satisfaction. We use panel data on Dutch employees, analyzed with fixed effects models, allowing for correlation between unobserved heterogeneity in satisfaction and optimism or pessimism in expectations. The level of the expected replacement rate is found to be positively related to satisfaction: respondents who revise their expectations of the level of their replacement rate upwards tend to become more satisfied with their pension provisions, in particular with the level of the expected benefits. We do not find robust evidence for a relationship between uncertainty and pension satisfaction.