Analysis on the Risk Rate of Tenure Transition of Elder Parents by Impacts of Proximity to Children and Transfer Income from Children

2021 ◽  
Vol 27 (4) ◽  
pp. 57-71
Author(s):  
Bo-Seon Jung ◽  
Sang-Youb Lee
Keyword(s):  
2018 ◽  
Vol 17 (3) ◽  
pp. 591-599 ◽  
Author(s):  
Agata Matarazzo ◽  
Maria Teresa Clasadonte ◽  
Carlo Ingrao

2009 ◽  
Author(s):  
Pasqualina Porretta ◽  
Luca Ferraro ◽  
Massimo Proietti ◽  
Mario Rosati
Keyword(s):  

2014 ◽  
Vol 28 (3) ◽  
pp. 421-454 ◽  
Author(s):  
John W. Mortimer ◽  
Linda R. Henderson

SYNOPSIS While retired government employees clearly depend on public sector defined benefit pension funds, these plans also contribute significantly to U.S. state and national economies. Growing public concern about the funding adequacy of these plans, hard hit by the great recession, raises questions about their future viability. After several years of study, the Governmental Accounting Standards Board (GASB) approved two new standards, GASB 67 and 68, with the goal of substantially improving the accounting for and transparency of financial reporting of state/municipal public employee defined benefit pension plans. GASB 68, the focus of this paper, requires state/municipal governments to calculate and report a net pension liability based on a single discount rate that combines the rate of return on funded plan assets with a low-risk index rate on the unfunded portion of the liability. This paper illustrates the calculation of estimates for GASB 68 reportable net pension liabilities, funded ratios, and single discount rates for 48 fiscal year state employee defined benefit plans by using an innovative valuation model and readily available data. The results show statistically significant increases in reportable net pension liabilities and decreases in the estimated hypothetical GASB 68 funded ratios and single discount rates. Our sensitivity analyses examine the effect of changes in the low-risk rate and time period on these results. We find that reported discount rates of weaker plans approach the low-risk rate, resulting in higher pension liabilities and creating policy incentives to increase risky assets in pension portfolios.


2020 ◽  
Vol 5 (5) ◽  
pp. 1 ◽  
Author(s):  
Andrzej Pawlik ◽  
Urszula Karpinska

Market conditions force local governments to take actions directed to the development and improvement of competitiveness. The efficiency of municipalities is determined by the efficiency and dynamics of development of the entire economy. The financial situation is a component of the competitiveness and responsibility of local authorities for the socio-economic development of the commune. The aim of the article is to analyse the spatial disproportions of the financial situation of rural communes in relation to their competitiveness using the TOPSIS synthetic measure. The analysis was conducted in a system of 69 rural communes of the Świętokrzyskie province. To assess the financial situation, the following were used: own income, local taxes and fees, income from PIT and CIT, operating surplus, transfer income and EU funds, property (investment) expenses, as well as interest and debt expenses. The conducted research showed that in the analysed period of 2007–2017 communes were characterized by stable diversification of financial situation and competitiveness.


In recent years, Android becomes the first target for hackers and malware developers, due to his inefficient permission model. In this article, we introduce our tool called PerUpSecure to manage permissions requested by Android applications, calculate the risk rates and display the results to the user, in order to help him to make a better decision. Thanks to our PerUpSecure, user will be able to install only the trusted application. As far as we know, the other existing tools focus only on measuring app risk after being installed, and not before as our tool does. Therefore, to evaluate our tool, we selected two different applications sets. The results show that our tool can produce the most trustworthy risk rate to prevent and detect potential malicious activities performed by malware.


Author(s):  
E.B. Priyanka ◽  
S. Thangavel ◽  
Priyanka Prabhakaran

Oil and Gas Pipeline (OGP) projects face a wide scope of wellbeing and security Risk Factors (RFs) all around the world, especially in the oil and gas delivering nations having influencing climate and unsampled data. Lacking data about the reasons for pipeline risk predictor and unstructured data about the security of the OGP prevent endeavors of moderating such dangers. This paper, subsequently, means to foster a risk analyzing framework in view of a comprehensive methodology of recognizing, dissecting and positioning the related RFs, and assessing the conceivable pipeline characteristics. Hazard Mitigation Methods (HMMs), which are the initial steps of this approach. A new methodology has been created to direct disappointment investigation of pinhole erosion in pipelines utilizing the typical pipeline risk strategy and erosion climate reenactments during a full life pattern of the pipeline. Hence in the proposed work, manifold learning with rank based clustering algorithm is incorporated with the cloud server for improved data analysis. The probability risk rate is identified from the burst pressure by clustering the normal and leak category to improve the accuracy of the prediction system experimented on the lab-scale oil pipeline system. The numerical results like auto-correlation, periodogram, Laplace transformed P-P Plot are utilized to estimate the datasets restructured by the manifold learning approach. The obtained experimental results shows that the cloud server datasets are clustered with rank prioritization to make proactive decision in faster manner by distinguishing labelled and unlabeled pressure attributes.


Author(s):  
Gamini Herath

Sustainable Tourism as a concept respects both local people, the traveler, cultural heritage and the environment. It should meet the needs of and opportunity for the future. But operationalizing sustainable tourism is problematic due to analytical weaknesses, conceptual criticisms and the need to redefine better perspectives. Asia faces many challenges in promoting sustainable tourism including political leadership, poor participation by all stakeholders, adverse environmental and social impacts. Another challenge is to ensure social sustainability and creating opportunities to transfer income to the poorer. The empirical study of island tourism in Malaysia shows that Marine Parks regulations are not adequately enforced and Malaysian coral reefs can suffer from increasing degradation. Water pollution, overfishing, beach erosion, coral bleaching and damage, fishing, snorkeling and poor recycling and sewage disposal all are still significant challenges to the Marine Park in in Tioman Island in Malaysia.


2012 ◽  
Vol 58 (No. 1) ◽  
pp. 41-48 ◽  
Author(s):  
J. Pulkrábek ◽  
M. Kavka ◽  
V. Rataj ◽  
J. Humpál ◽  
L. Nozdrovický ◽  
...  

The risk rate of sugar beet growing was analyzed by using the algorithm for modelling and generating the random numbers based on the conditions determined in advance and the statistical distribution of sugar beets yield, the total costs, earnings and gross profit. On the bases of results of the analysis of economic risks of sugar beet production in years 1995–2009, it follows that the sugar beet growing in all regions is highly risky in the Czech Republic. The subsidy SAPS and TOP-UP per 1 hectare of sugar beet have a positive impact on its economics though not sufficient enough. In practice, it means that it is highly probable that the break-even point will not be achieved and thereby it is highly probable that the fixed costs are not covered and the update of machines is significantly limited. This happens mainly in the marginal regions. If the agricultural companies count on the separate sugar payment, the sugar beet growing is in all regions of the Czech Republic with acceptable risk.  


2019 ◽  
Vol 11 (2) ◽  
pp. 301-327 ◽  
Author(s):  
Cody Tuttle

I estimate the effect of access to food stamps on criminal recidivism. In 1996, a federal welfare reform imposed a lifetime ban from food stamps on convicted drug felons. Florida modified this ban, restricting it to drug traffickers who commit their offense on or after August 23, 1996. I exploit this sharp cutoff in a regression discontinuity design and find that the ban increases recidivism among drug traffickers. The increase is driven by financially motivated crimes, suggesting that the cut in benefits causes ex-convicts to return to crime to make up for the lost transfer income. (JEL H75, I38, K42)


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