نموذج رياضي لتقدير سن التقاعد المبکر في انظمة الاشتراکات المحددة

مسعد المعداوي, جيهان; عبد اللطيف عبد الحميد شاهين, نها

doi:10.21608/alat.2016.218274

نموذج رياضي لتقدير سن التقاعد المبکر في انظمة الاشتراکات المحددة

نوع المستند : المقالة الأصلية

المؤلفون

¹ کلية التجارة - جامعة المنصورة

² کلية التجارة - جامعة کفر الشيخ

10.21608/alat.2016.218274

المستخلص

The social security is considered the most important sources of social stability and economic within a State, where social insurance works on income compensation for the insured that reached retirement age. The state has issued a new Service Civil Law and the Law No. (18) for the year 2015 and early pension in an effort to implement some of the demands of the insured, lowering the unemployment rate and open new horizons for young people, in addition to reducing wages in the general budget of the state, but that also would reduce the resources of social Insurance Fund. in addition to increasing obligations pensions, which may lead to a big problem in the future. social insurance may fail to meet future obligations which did not follow effective retirement plan.
The aim of this research is studying early retirement models for reaching to appropriate and fair retirement age for insured. In the light of the financial situation of the Social Insurance Fund, there are proposed models for retirement under a defined-contribution pension plan: Two-thirds retirement model, Option- value retirement decision model, applying the Two-thirds retirement model in this research, the individual can retire as soon as the replacement ratio exceeds Two-thirds, the study recommended the application of Two-thirds retirement model in early retirement in Egyptian system.

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

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