Pension reforms have been high on the political agenda in many developed countries over recent years and pension issues have been discussed intensely in the public as a result. In recent years, much effort has been devoted to make state, public and private pension systems fiscally more...

This paper focuses on an issue, which so far has received relatively little attention by policy makers and the media, namely that the economic crisis has highlighted inherent weaknesses in existing pension systems in many countries. Using the example of the UK, the paper argues that the economic...

This paper analyses the different channels through which particular generations within one society can end up subsidising other generations through the functioning of the welfare state. The welfare state, which is organised and funded by “society” through taxation, plays an important part in...

This paper discusses the role which (funded) defined benefit private sector occupational pension schemes play in national pensions in a sub-group of OECD countries. The paper shows that in the majority of countries under consideration statutory (state) pension schemes are the main if not only...

There has been much discussion in the British general and specialised media over the last year on the adverse consequences of the economic and financial crisis on the British pension system. It should come as no surprise that the crisis has also adversely affected pension systems in most other...

This paper is about public sector pensions, an issue that has become increasingly contentious in a number of countries in recent years, including in the United Kingdom. In the UK the public debate has focussed on the perceived generosity of these pensions, which, it is often claimed, contrasts...

There is currently a strong perception that public sector pensions are generous relative to those offered in the private sector, leading them to be branded “gold plated”. This study argues that pensions should be considered deferred pay; as such any discussion on the relative generosity of...

Eine verantwortungsvolle Corporate Governance soll dazu beitragen, dass einerseits das Energieunternehmen und andererseits der wesentliche Gesellschafter, die Kommune, bei der Erfüllung ihrer Ziele unterstützt werden. Wie jeder private Anteilseigner strebt die politische Führung einer Kommune...

In recent years intangible assets have become increasingly important for many companies. One significant category of intangible assets are brands. Because of their growing importance, researchers have begun to develop methods to better measure and account for brand names. Traditional brand...

Inkubatoren unterstützen Neugründungen und junge Unternehmen beim Aufbau ihrer Geschäftstätigkeit. In diesem Beitrag wird auf Basis einer Stichprobe von 72 deutschen Inkubatoren eine Klassifizierung der Inkubatorlandschaft auf Basis ihrer Leistungsangebote vorgenommen. Anhand einer...