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Pension provision by small employers in Ireland: an analysis of Personal Retirement Savings Account (PRSA) using bounded rationality theory

Introduction Pension coverage refers to the percentage of people in employment contributing to an occupational or personal pension scheme. The last major initiative to increase pension coverage in Ireland occurred following the enactment of the Pension (Amendment) Act 2002 that introduced Personal Retirement Savings Account (PRSA). The legislation required all employers who did not offer a pension as a benefit to organise access to a PRSA for their employees. Policy makers were particularly interested in small employers because reports dating back to 1995

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Remaining active in the labour market: Trends and characteristics of the over 50s

Introduction For much of the 20 th century, an ‘early exit’ retirement culture was pervasive among the developed industrial societies ( Taylor, 2013 ). Yet, in the 21 st century, most developed industrialised countries are steadily increasing the age for eligibility for the state employment pension. A central driver of this change is the increasing cost of state pensions, as people live longer and hence claim for an ever longer period of retirement. Longevity in Ireland has risen substantially in recent years. Life expectancy for males at birth in 1951 was

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Assessing the wage gap between public and private sector employees in Ireland: issues, evidence and challenges

considerable concessions from public servants geared towards the reduction of pay and conditions, along with increased worker effort ( Bach and Stroleny, 2013 ; Roche et al., 2015 ). Public servants have paid increased pension-related deductions, averaging 7% of total salary, and experienced substantial pay cuts in 2010 and 2013 in the range of 6%–19%. The present Lansdowne Road Agreement (2016 – 2018) provides marginal increases in take home pay for all public servant earnings, weighted in favour of the lower paid. However, the key issue for public servants is the

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Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates

. 15, issue 4, pp. 779-807; Lo A.l. (2017), Adaptive Markets Financial Evolution at the Speed of Thought , Princeton University Press, NEW Jersey, Canada; Menzefricke U., Smieliauskas W. (2016), Are all accounting estimates auditable? Some evidence on estimated returns in pension accounting , working paper, available on ; Myddleton D.R. (2009), Margins of Error in Accounting , Palgrave, New York; Nobes C.W., Stadler C. (2015), The qualitative characteristics of financial information and managers’ accounting decisions

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Gender and Financial Risk: The U.S. and Brazil

), “Risk taking propensity of entrepreneurs”, Academy of Management Journal , Vol. 23 No. 3, pp. 509-520. Brown, D. A. (2007), “Pensions and risk aversion: The influence of race, ethnicity, and class on investor behavior”, Lewis and Clark Law Review , Vol. 11, pp. 385. Byrnes, J. P., Miller, D. C., and Schafer, W. D. (1999), “Gender differences in risk taking: A meta-analysis”, Psychological Bulletin , Vol. 125 No. 3, pp. 367. Campbell, K., and Mínguez-Vera, A. (2008), “Gender diversity in the boardroom and firm financial performance”, Journal of

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Mutual Gains Success and Failure: Two Case Studies of Annual Hours in Ireland

workers to minimise the use of reserve hours, for which they are paid in advance and deters them from ‘manufacturing’ unnecessary overtime ( Heyes, 1997 ). AH is often portrayed as an innovative, mutual gains type of agreement and is said to involve a move from distributive towards integrative bargaining ( Arrowsmith, 2007 ; Bell and Hart, 2003 ). The gains from AH are said to include stable salary (sometimes including improved pension and sick pay), better work-life balance, less reliance on overtime, and increased autonomy for workers. For management, gains include

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Cancer and productivity loss in the Irish economy: an employer’s perspective

). ‘Measuring the effects of work loss on productivity with team production’. Health Economics , 15: 2, 111-123. 10.1002/hec.1052 Nicholson S. Pauly M.V. Polsky D. Sharda C. Szrek H. Berger M.L. 2006 ‘Measuring the effects of work loss on productivity with team production’ Health Economics 15 2 111 123 OECD. (2013). Statistics on average effective age and official age of retirement in OECD countries. [Accessed 5 February 2014]. OECD 2013

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What do we know about corporate social responsibility research? a content analysis

) found that there were significantly positive relationships among stakeholder attributions, the personal values of a firm’s CEO and a firm’s CSP. In summary, a leader’s personal values shape managerial perceptions through his or her interpretation of external information, and these values are reflected in a firm’s strategy and, in turn, in its overall corporate performance ( Hambrick and Mason, 1984 ). Organisational perspective . This level involves institutional investors and owners, including pension funds, mutual funds, investment bankers, insurance and

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Psychological contract breach and turnover intention: the moderating effects of social status and local ties

-Shapiro and Kessler, 2000 ) in anticipation of value-adding contributions to the employer over time or employability on the external job market. Employment contracts can combine both transactional and relational terms, including pay, pension, and retirement benefits on the one hand and future growth opportunities on the other. Thus, the psychological contracts that employers create with their employees can mix transactional and relational features in a myriad ways ( Rousseau, 1995 ). Relational obligations generally include non-competitive resources, such as safe working

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