Matches in SemOpenAlex for { <https://semopenalex.org/work/W2885751286> ?p ?o ?g. }
- W2885751286 endingPage "2832" @default.
- W2885751286 startingPage "2832" @default.
- W2885751286 abstract "This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without considering expected future trends. The paper also contains an illustrative example to make it easier for policymakers to understand the main advantages and difficulties of our proposal. The policy conclusions stress the need to properly report social insurance benefits to enhance transparency and sustainability and to improve decision-making because it is in the public interest to do so." @default.
- W2885751286 created "2018-08-22" @default.
- W2885751286 creator A5013646215 @default.
- W2885751286 creator A5054813445 @default.
- W2885751286 creator A5066704703 @default.
- W2885751286 date "2018-08-09" @default.
- W2885751286 modified "2023-10-18" @default.
- W2885751286 title "Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits." @default.
- W2885751286 cites W1509609308 @default.
- W2885751286 cites W1520509152 @default.
- W2885751286 cites W1531755017 @default.
- W2885751286 cites W1563257746 @default.
- W2885751286 cites W1581674379 @default.
- W2885751286 cites W1786262212 @default.
- W2885751286 cites W1938240671 @default.
- W2885751286 cites W1967891611 @default.
- W2885751286 cites W1974120237 @default.
- W2885751286 cites W1976095108 @default.
- W2885751286 cites W1990312444 @default.
- W2885751286 cites W1995349187 @default.
- W2885751286 cites W2003180600 @default.
- W2885751286 cites W2003983150 @default.
- W2885751286 cites W2012792442 @default.
- W2885751286 cites W2024442010 @default.
- W2885751286 cites W2024654274 @default.
- W2885751286 cites W2036799850 @default.
- W2885751286 cites W2047229008 @default.
- W2885751286 cites W2057990775 @default.
- W2885751286 cites W2063955737 @default.
- W2885751286 cites W2081861761 @default.
- W2885751286 cites W2082325369 @default.
- W2885751286 cites W2087152195 @default.
- W2885751286 cites W2087320626 @default.
- W2885751286 cites W2119264747 @default.
- W2885751286 cites W2127372835 @default.
- W2885751286 cites W2132482104 @default.
- W2885751286 cites W2139453286 @default.
- W2885751286 cites W2143766486 @default.
- W2885751286 cites W2152518298 @default.
- W2885751286 cites W2163144614 @default.
- W2885751286 cites W2171897817 @default.
- W2885751286 cites W2173932442 @default.
- W2885751286 cites W2223419387 @default.
- W2885751286 cites W2319594458 @default.
- W2885751286 cites W2321170923 @default.
- W2885751286 cites W2467863273 @default.
- W2885751286 cites W2529610833 @default.
- W2885751286 cites W2551224210 @default.
- W2885751286 cites W2552354087 @default.
- W2885751286 cites W2560074616 @default.
- W2885751286 cites W2565215915 @default.
- W2885751286 cites W2582541106 @default.
- W2885751286 cites W2582762768 @default.
- W2885751286 cites W2765135948 @default.
- W2885751286 cites W2765422385 @default.
- W2885751286 cites W2784946881 @default.
- W2885751286 cites W2795088733 @default.
- W2885751286 cites W2796238642 @default.
- W2885751286 cites W3022386672 @default.
- W2885751286 cites W3122004293 @default.
- W2885751286 cites W3122977331 @default.
- W2885751286 cites W3123424006 @default.
- W2885751286 cites W3123670350 @default.
- W2885751286 cites W3123892087 @default.
- W2885751286 cites W3124417752 @default.
- W2885751286 cites W3125264411 @default.
- W2885751286 cites W3126015662 @default.
- W2885751286 cites W3126041739 @default.
- W2885751286 cites W4239021059 @default.
- W2885751286 cites W4240604245 @default.
- W2885751286 cites W646554783 @default.
- W2885751286 doi "https://doi.org/10.3390/su10082832" @default.
- W2885751286 hasPublicationYear "2018" @default.
- W2885751286 type Work @default.
- W2885751286 sameAs 2885751286 @default.
- W2885751286 citedByCount "11" @default.
- W2885751286 countsByYear W28857512862018 @default.
- W2885751286 countsByYear W28857512862019 @default.
- W2885751286 countsByYear W28857512862020 @default.
- W2885751286 countsByYear W28857512862021 @default.
- W2885751286 countsByYear W28857512862022 @default.
- W2885751286 crossrefType "journal-article" @default.
- W2885751286 hasAuthorship W2885751286A5013646215 @default.
- W2885751286 hasAuthorship W2885751286A5054813445 @default.
- W2885751286 hasAuthorship W2885751286A5066704703 @default.
- W2885751286 hasBestOaLocation W28857512861 @default.
- W2885751286 hasConcept C10138342 @default.
- W2885751286 hasConcept C121955636 @default.
- W2885751286 hasConcept C144133560 @default.
- W2885751286 hasConcept C162118730 @default.
- W2885751286 hasConcept C162324750 @default.
- W2885751286 hasConcept C183206440 @default.
- W2885751286 hasConcept C183582576 @default.
- W2885751286 hasConcept C186027771 @default.
- W2885751286 hasConcept C192063788 @default.
- W2885751286 hasConcept C2777111884 @default.
- W2885751286 hasConcept C2778215004 @default.
- W2885751286 hasConcept C2779282124 @default.