scholarly journals Remuneration of limited partners with regard to the base for retirement pension

2010 ◽  
Vol 58 (6) ◽  
pp. 335-344
Author(s):  
Milena Otavová
Keyword(s):  
Health Insurance ◽  
Old Age ◽  
Profit Sharing ◽  
Optimum Combination ◽  
Tax Law ◽  
Tax Burden ◽  
Net Income ◽  
Retirement Pension ◽  
The Social ◽  
The Future

The papes deals with possible forms of the remuneration of limited partner. There are defined differences between types of his incomes (remuneration) such as dividend, remuneration and wage, in relation to czech tax law. With the aid of calculation was determined their combination, both in light of maximum his after-payment-tax income with the inclusion of payments of social and medical insurence, and with respect to computing base for his future retirement pension. The comparison of the forms of the remuneration of limited partner was performed by using the model situations. Mo­dels were configured to represent the possible ways of the remuneration of the partner and also with regard to the social and health insurance. These models highlight the advantages of the different options in terms of the tax burden, partner’s net income and the pension paid in the future. Evalutes haw the forms and amount of incomes influence the amount of the old-age pension. Those models were the basis for the determining the optimum combination of the payment of the profit sharing and the wage of the Partner.

scholarly journals II pillar pension funds: how the selection of fund influences the size of the old-age pension

Ekonomika ◽  
2015 ◽  
Vol 94 (3) ◽  
pp. 96-118 ◽  
Author(s):  
Viktorija Rabikauskaitė ◽  
Lina Novickytė
Keyword(s):  
Old Age ◽  
Pension Fund ◽  
Pension System ◽  
Well Being ◽  
Retirement Pension ◽  
Scarce Resources ◽  
Economic Progress ◽  
The Future ◽  
Working People ◽  
The Government

The government, in order to achieve the welfare of the citizens in the retirement age to keep pace with the working people, carried out the various pension systems transformations. The working people’s welfare is growing due to the economic progress, so there is a theory of economics, which examines the existing income redistribution in time. It should be noted that in order to ensure the financial well-being in old age it is necessary to efficiently allocate the scarce resources. In Lithuania, the existing three pillar pension system allows each employee to contribute to their own financial well-being in the future. This article aims to assess the second pillar pension fund performance and how fund differences affect the amount of old age pension. The analysis made it possible to determine the correlation between the return generated by the fund and the number of participants in the fund; the spreadsheet is provided, which allows estimating the influence of the choice of different funds on the size of the retirement pension. It was found that fund return and the number of participants in the fund have a negative correlation. This shows that the part of households who raise money in fund with the lowest return will be much poorer, and the corresponding result is a smaller pension. It may be noted that the accumulation of different pension fund reserves have a significant impact on the future pension size (this difference can be as high as 230%).

scholarly journals The Social, Economics, And Finance Analysis On Profit And Loss Sharing Of Islamic Partnership (Case Study of Tobacco Bussiness in Jember Regency, Indonesia)

2021 ◽  
Vol 10 (2) ◽  
Author(s):  
Novi Puspitasari ◽  
Hari Sukarno ◽  
Hikmah Wardatatul Hasanah
Keyword(s):  
Social Impact ◽  
Profit Sharing ◽  
Farm Income ◽  
Net Income ◽  
Real Cost ◽  
Depth Interview ◽  
The Social ◽  
Difference Formula ◽  
The Government ◽  
Islamic Belief

The purpose of this study are: (1) to investigate the implementation of partnerships in the VOK tobacco business in an Islamic perspective, whether include mukhabarah, muzara’ah, or musaqah contract; (2) to explore the partnership implementation of VOK tobacco business on social, economic, and finance. This study use the snowball method with in depth interview. This research captured that there are two contracts of Islamic partnership on tobacco business, namely mukhabarah and muzara'ah. The social impact is the availability of jobs for people who do not own land/rice fields, thus helping the government to reduce unemployment and create close kinship in the community. The manifestation of the economic impact is that people who do not own land can still earn income for live. This study shows that there is a difference formula in calculating the profit sharing between the net farm income (NFI) and local culture formula. The local cultural formula does not use the real cost to count the net profit which is considered injustice. It is important to note that injustice is something that is against Islamic belief. Profit-sharing ratio between landowner and land tiller is 50%: 50% of net income.

Current Postvention Research and Priorities for the Future

Crisis ◽  
2017 ◽  
Vol 38 (3) ◽  
pp. 202-206 ◽  
Author(s):  
Karl Andriessen ◽  
Dolores Angela Castelli Dransart ◽  
Julie Cerel ◽  
Myfanwy Maple
Keyword(s):  
Social Life ◽  
Online Survey ◽  
Research Priorities ◽  
Future Research ◽  
Physical And Mental Health ◽  
Intercultural Collaboration ◽  
The Social ◽  
The Future ◽  
Suicide Bereavement ◽  
Ethical Approval

Abstract. Background: Suicide can have a lasting impact on the social life as well as the physical and mental health of the bereaved. Targeted research is needed to better understand the nature of suicide bereavement and the effectiveness of support. Aims: To take stock of ongoing studies, and to inquire about future research priorities regarding suicide bereavement and postvention. Method: In March 2015, an online survey was widely disseminated in the suicidology community. Results: The questionnaire was accessed 77 times, and 22 records were included in the analysis. The respondents provided valuable information regarding current research projects and recommendations for the future. Limitations: Bearing in mind the modest number of replies, all from respondents in Westernized countries, it is not known how representative the findings are. Conclusion: The survey generated three strategies for future postvention research: increase intercultural collaboration, increase theory-driven research, and build bonds between research and practice. Future surveys should include experiences with obtaining research grants and ethical approval for postvention studies.

Party preferences and political participation: the emergence of the Turkish-origin German voter

2008 ◽  
Vol 5 (1) ◽  
pp. 21-40
Author(s):  
Vera Eccarius-Kelly
Keyword(s):  
Political Participation ◽  
Voting Behavior ◽  
Green Party ◽  
Missed Opportunities ◽  
Social Democrats ◽  
Political Landscape ◽  
Turkish Origin ◽  
The Social ◽  
The Future ◽  
Specific Interests

The article examines trends in voting preferences and voting behavior of Turkish-origin German voters. Despite only representing a small percentage of the total German electorate, Turkish-origin voters are gaining an opportunity to shape the future political landscape. While the Social Democrats have benefited most directly from the minority constituency so far, this author suggests that the Green Party is poised to attract the younger, better educated, and German-born segment of the Turkish-origin voters. All other dominant national parties have ignored this emerging voting bloc, and missed opportunities to appeal to Turkish-origin voters by disregarding community-specific interests. 

Asymmetries of Spatial Contestations

Contention ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 49-69 ◽  
Author(s):  
Tareq Sydiq
Keyword(s):  
The State ◽  
The Social ◽  
The Future

Based on fieldwork carried out from 2017 and 2018, this article examines various attempts to both organize publicly and disrupt such attempts during the Iranian protests during that time. It argues that interference with spatial realities influenced the social coalitions built during the protests, impacting the capacity of actors to build such coalitions. The post-2009 adaptation of the state inhibited cross-class coalitions despite being challenged, while actors used spatial phrasing indicating they perceived spatial divisions to emulate political ones. Meanwhile, in the immediate aftermath of the December 2017 protests, further attempts to control protest actions impacted not only those who would be able to participate in such events in the future, but also those who felt represented by them and who would be likely to sympathize with them. Based on the spatial conditions under which coalitions form, I argue that asymmetrical contestations of spatiality determined the outcome of the December 2017 protests and may contribute to an understanding of how alliances in Iran will form in the future.

PARTICIPATING IN HEALTH INSURANCE AND FACTORS AFFECTING AMONG PERSONS WHOSE ENROLMENT IS VOLUNTARY IN THUA THIEN HUE PROVINCE

2015 ◽  
pp. 89-95
Author(s):  
Thi Hoai Thuong Nguyen ◽  
Hoang Lan Nguyen ◽  
Mau Duyen Nguyen
Keyword(s):  
Health Insurance ◽  
Insurance Coverage ◽  
Health Insurance Coverage ◽  
Health Insurance Scheme ◽  
Insurance Scheme ◽  
Cross Sectional ◽  
Factors Affecting ◽  
The People ◽  
Universal Health Insurance Coverage ◽  
The Social

Background:To provide information helps building policy that meets the practical situation and needs of the people with the aim at achieving the goal of universal health insurance coverage, we conducted this study with two objectives (1) To determine the rate of participating health insurance among persons whose enrolment is voluntary in some districts of ThuaThien Hue province; (2) To investigate factor affecting their participation in health insurance. Materials and Methodology:A cross-sectional descriptive study was conducted in three districts / towns / city of ThuaThien Hue in 2014. 480 subjects in the voluntary participation group who were randomly selected from the study settings were directly interviewed to collect information on the social, economic, health insurance participation and knowledge of health insurance. Test χ2 was used to identify factors related to the participation in health insurance of the study subjects. Results:42.5% of respondents were covered by health insurance scheme. Factors related to their participation were the resident location (p = 0.042); gender (p = 0.004), age (p <0.001), chronic disease (p <0.001), economic conditions (p<0.001) and knowledge about health insurance (p <0.001). Conclusion: The rate of participating health insurance among study subjects was low at 42,5%. There was "adverse selection" in health insurance scheme among voluntary participating persons. Providing knowledge about health insurance should be one of solutions to improve effectively these problems. Key words: Health insurance, voluntary, Thua Thien Hue

I doveri della moglie secondo gli insegnamenti di alcuni predicatori e scrittori tardomedievali

2019 ◽  
Vol 110 (1) ◽  
pp. 31-45
Keyword(s):  
Mortality Rate ◽  
Young Children ◽  
Social Status ◽  
Free Time ◽  
Early Age ◽  
Social Standing ◽  
Raising Children ◽  
The Social ◽  
Medieval Europe ◽  
The Future

The society of medieval Europe had specific expectations for marriageable girls. From an early age girls were taught how to be wives and mothers, for example by being entrusted with the care of their younger siblings. The girls learned everything they would need in the future by observation. According to the teachings of preachers and writers at the time, girls, irrespective of their social status, were not meant to remain idle, as there were fears that with too much free time on their hands, they might spend it contemplating their looks, practising gestures that were to attract the attention of men or spending time alone in the streets and squares, thus exposing themselves to a variety of dangers. A wife was expected to bear a lot of children, preferably boys, because the mortality rate among young children was high at the time. Wifely duties also included raising children, at least until they were taken over by, for example, a tutor hired by the father, managing the household and ensuring every possible comfort for the husband. As Gilbert of Tournai noted, it was the mother who was expected to bring up the children in faith and to teach them good manners. The duties of the wife obviously depended on her social standing — different duties were expected from the wives of noblemen than from women lower down on the social ladder, who often had to help their husbands, in addition to doing everyday chores.

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