美国联邦退休金制度:变迁、管理、启示

美国联邦退休金制度形成于20世纪60年代,目前已成为美国养老保险体系的一个重要支柱,其在资金筹集与运营、退休金计发以及管理责任分担方面的制度安排,启示着我国养老保险制度建设必将是一个渐进而复杂的过程。在这一过程中,养老保险的覆盖范围需不断扩大,养老保险基金运营需科学、规范,并要强化地方政府在养老保险管理中的主体责任。     

采掘业企业资产弃置义务负债确认计提的国际比较研究

以英国和澳大利亚的煤炭、金属矿和石油天然气行业上市公司为IASB样本,以美国和加拿大的同行业公司为FASB样本,分行业与中国的公司进行比较,分析采掘业企业在资产弃置义务负债确认计提方面的差异。研究发现,中国除石油天然气行业与国际同行接轨外,煤炭和金属矿采掘业企业在资产弃置义务负债确认计提上均存在着严重不足。研究结果表明,中国资产弃置义务相关准则自身的问题、投资者保护与环境规制强度的不足,制约了中国企业对资产弃置义务负债的确认,而较低的环境规制强度进一步影响到对资产弃置义务负债的计提。     

Changes in Housework After Retirement: A Panel Analysis

Grounded in family systems theory and based on panel data from the National Survey of Families and Households, this study shows that retirees spend more time with housework both in their own and their partner's domain than do continuously employed spouses. Moreover, husbands and wives spend less time with female chores if their partner retires. The data further reveal that the effect of changes in paid labor on housework time is contingent on the other spouse's employment as well as on gender roles and marital dependence. These findings are consistent with assumptions of interdependence among system parts and the hierarchical nature of transformation rules.     

高知女性延迟退休存在的问题与对策

女领导干部、女性专业技术人员延迟退休的《通知》发出后,引起社会各界的广泛关注。笔者在访谈后了解到,高校女性中一些人心理准备不足、评职早已放弃、升职空间不大、生活已做出安排。建议高校制定弹性的申请办法、出台配套的管理政策、赋予相应的岗位职责,以便更大地发挥高校女性的作用,更好地体现党和政府对她们的关怀。     

Naturally Occurring Retirement Community (NORC) Residents Have a False Sense of Security That Could Jeopardize Their Safety in a Disaster

High-rise apartments bring unique challenges in emergency situations. To better understand the needs of apartment-dwelling seniors in emergency situations and potential sources of support available, a novel collaborative community development approach was used with seniors living in a naturally occurring retirement community (NORC) in London, Ontario, Canada (N = 2500; mean ± SD age = 79 ± 9.53 years). A surprising finding was a false sense of security, with seniors expecting that management would take care of all needs. This finding reinforces the critical need for better public messaging for seniors, as well as targeted emergency management plans for frailer older individuals living in the community.     

Health and Aging-in-Place: Implications for Community Practice

ABSTRACT

There is increasing interest in helping elders to remain independent in their homes. As the nation experiences the unprecedented growth among its oldest residents, public and private efforts are emerging to facilitate aging-in-place. However older people, particularly the oldest old, experience a myriad of issues impacting their health and ability to remain at home. This article presents the findings from a needs assessment of a Naturally Occurring Retirement Community (NORC) (n?=?114) that revealed multiple health-related issues among older people residing in high-need neighborhoods. The study utilized a holistic perspective of health to measure physical, mental, and social well-being among the older residents. Implications for community-based health interventions to enhance aging-in-place are discussed.     

Commoditization of Lifestyle Migration: Japanese Retirees in Malaysia

Abstract

This paper aims to explore the relationship between mobilities created from individual choices and the market factors driving lifestyle migration. The transnational mobility of elderly Japanese throughout Asia is considered one of the emerging cases of international retirement migration in Asia, an overall relatively new phenomenon. Through examining the sociocultural aspects of lifestyle migration in the case of Japanese international retirement migration to Malaysia, this paper argues that lifestyle migration, as a form of consumption, results in self-realization that has a culturally specific meaning for Japanese retirees. By linking tourism and migration, this paper proposes that the mobilities market serves as a mediator of transnational human mobilities and argues that the commoditization of Japanese international retirement migration reflects on both the socioeconomic and sociocultural aspects of Japan as an aging society. Ethnographic data, alongside media discourse analysis, demonstrates how the expectation of self-realization is mediated through the promotion of Malaysia as a destination country of Japanese international retirement migration and their culturally specific understandings of retirement lifestyle.     

Moving South: The Economic Motives and Structural Context of North America’s Emigrants in Cuenca,Ecuador

ABSTRACT

The article is based on qualitative interviews with lifestyle migrants from North America to Cuenca, Ecuador. It attempts to further the understanding of transnational migration scholars of the structural contexts that influence lifestyle migration decisions and agency. In 2009, Cuenca was selected by international lifestyle marketer International Living as the best retirement destination in the world, largely based on a methodology that privileges low real estate and living costs. Since then, perhaps as many as 5000 North Americans have moved to the city. North Americans in Cuenca report economic motivation as a major reason for their move, and report making those decisions against a backdrop of economic and financial insecurity. The article argues that they are economic migrants, even as their relatively higher spending power has economic consequences for receiving communities like Cuenca.     

年龄分层视角下的中国劳动力

在全社会关于“延迟退休”的热议之下,本文利用2012年中国劳动力动态调查,分析了不同年龄层劳动力的特征,调查结果显示,我国高龄劳动力素质低、收入低,全职就业及劳动合同签订比例皆低,同时,他们更看重工作的谋生价值.基于不同年龄层劳动力状态的对比,本文为提高领取养老金年龄、延迟退休年龄的渐进实现问题提出一些建议.