Genom en traditionell juridisk metod avser den här uppsatsen att studera det svenska allmänna Pensionssystemet över tid (igår, idag och imorgon) för att utreda den rättsliga grunden för allmän Pension. Den allmänna Pensionsrätten är en del av de tre pelare som idag utgör det svenska Pensionssystemet. De andra pelarna utgörs av den privata Pensionen och avtalsPensionen. Allmän Pension har sedan början av 1900-talet erbjudits den svenska befolkningen. De första lagarna om allmän Pension kan inte jämföras med det allmänna Pensionssystemet som idag finns.

The purpose of this essay was to compare the Swedish and the Japanese Pension system and see if there were any big differences or similarities. I was looking for answers to such questions as if the systems were modelled with the problematic demographic situation in mind and also how these two countries had tried to manage the problems. Path dependency was also a central conception when I studied the reforms of the two Pension systems. I mainly used literature and Internet sources in my study. There were many books on the Swedish Pension system and the debates that had been going on since the 80's.

Trenden i samhället idag är att det tillbringas kortare tid i arbetslivet samtidigt som det finns ett hot om en framtida arbetskraftsbrist. Syftet med studien var att undersöka faktorer som är av betydelse för äldre medarbetares beslut om tidpunkt för Pensionering. Variablerna krav, kontroll, stöd, ekonomisk situation, hälsa och attityd till Pension undersöktes genom ett frågeformulär. 117 assistenter i Örebro kommun deltog i undersökningen. Resultatet visade att attityd till Pension hade ett negativt samband med hälsa, civilstånd samt ålder.

Syfte: Denna studie syftar till att undersöka vilka variabler som påverkar olika frågor gällande Pension. De frågorna angående Pensionen som undersöks är:Vilka människor?? har tänk på sin Pension?? har ett privat Pensionssparande?? tänker jobba och ta ut Pension samtidigt?? planerar att gå i Pension tidigt respektive sent?Metod: Undersökningen utförs med en kvantitativ metod. Enkätundersökningen som analyseras kommer från en tidigare undersökning gjord av Finseraas och Jakobsson (2013). Uppsatsen följer en induktiv metod.Slutsats: Studien visar att variablerna som ingick i grundmodellen, vilka är kön, ålder, utbildningsnivå, civilstånd och inkomst, alla var signifikanta i en eller fler av frågorna som undersöks.

As most developed countries Norway has an ageing population meaning that the number of Pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian Pension system will not be able to provide for these future Pensioners. Meanwhile, a rising number of early retirees and disability Pension claimants is diminishing the real retirement age. Also the individual Pension amount is growing while the Pension system itself reaches maturity. In short, major reforms are needed in the Norwegian Pension system.

Background: In 1999 the Swedish Pension system was reformed with an aim to create a stable and high return on Pension assets. First, Second, Third and Fourth general Pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure long-term, big parts of the Pension capital. The funds objective is by law, to manage the fund's assets in a manner that provides maximum benefit for the state Pension. The funds will also invest Pension assets with an overall low level of risk while achieving a sustainable high return.Aim: The purpose of this study is to investigate whether the First-Fourth AP-Funds is meeting its objectives regarding risk and return according to Swedish law.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? Pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with Pension liabilities have been interviewed. After this follows an example of the calculated Pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Background: In 1998 it was stated that Swedish municipalities would report the Pension liabilities according to the mixed model where the Pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total Pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the Pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

One trend that can be seen in the EU countries is that employees want to exit from the workforce before they turn 60 years. A Dutch study of some EU countries has noticed that an early retirement from labor in many countries is considered as a social right. This has created an ?early exit-culture?. Large early outflows of the labor have created an institutionalization, the right to cease work early.

Title: Nordea Life and Pension during financial crisis Subject: Business administration, Candidate thesis 15 p. Authors: Seyithan Öngörur och Adnan Yari Instructor: Peter Lindberg Date: 2010-01-13 Key words: Nordea, the financial crisis, advice, marketing, customer relationship Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises. Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.  Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior. Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis. Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this..

The aim of this study was to examine how individuals with disability Pension reason about a return to work. Action theory, as presented by Berglind, was used as theoretical approach. Qualitative interviews were conducted with five individuals who have disability Pension due to mental illness. The respondents describe how they weigh benefits and disadvantages against each other. The main reason for a return to work is economical.

A reforming trend is captured showing that countries are shifting from defined benefit Pension systems towards defined contribution systems. The reforms have been justified through predictions that the defined benefit systems will not manage to provide good enough Pensions to members in the future. The newer defined contribution Pension plans often include individual financial accounts where individuals have the possibility to choose how a part of their Pension savings should be invested. Sweden was early to introduce such a system, which at the moment provides more than 800 funds to choose from. The aim of this thesis is to capture the market risk associated with these individual investments and does so by using Monte Carlo simulations for six selected Pension funds.

I uppsatsen undersöker vi vilken grupp av låg-, medel- och höginkomsttagare som kan tänkas gynnas mest av det nya Pensionssystemet. Vi har gjort beräkningar för att få fram skattning av hur mycket respektive grupp kan tänkas få i Pension i förhållande till sin slutlön beroende på hur man placerar sin premie- och tjänstePension. Utifrån dessa resultat har vi även undersökt vilken grupp som har störst nytta av att placera sin premie- och tjänstePension i låg- och högriskfonder. Undersökningen pekade på att ju lägre inkomst man har desto högre kompensationsgrad får man vid placering i högriskfonder. Däremot fick höginkomsttagarna störst nyttoökning av att placera sin Pension i högriskfonder.

Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as Pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to Pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding Pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with Pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for Pension?s products with help from the focus group interview.

I uppsatsen undersöker vi vilken grupp av låg-, medel- och höginkomsttagare som kan tänkas gynnas mest av det nya Pensionssystemet. Vi har gjort beräkningar för att få fram skattning av hur mycket respektive grupp kan tänkas få i Pension i förhållande till sin slutlön beroende på hur man placerar sin premie- och tjänstePension. Utifrån dessa resultat har vi även undersökt vilken grupp som har störst nytta av att placera sin premie- och tjänstePension i låg- och högriskfonder. Undersökningen pekade på att ju lägre inkomst man har desto högre kompensationsgrad får man vid placering i högriskfonder. Däremot fick höginkomsttagarna störst nyttoökning av att placera sin Pension i högriskfonder.