This article examines personal and work-related characteristics of a sample of the nearly 1 million Federal civil-service retirees who were receiving annuities based on their own wage records as of December 31, 1975. Employment patterns and subsequent annuities in civil-service careers have been related to corresponding experience in jobs covered under the old-age, survivors, disability, and he...

a r t i c l e i n f o Studies examining pension distribution choices have found that the tendency of private-sector workers is to select lump sum distributions instead of life annuities resulting in leakage of retirement savings. In the public sector, defined benefit pensions usually offer lump sum distributions equal to employee contributions, not the present value of the annuity. Thus, for te...

Low ART-adherence amongst adolescents is associated with morbidity, mortality and onward HIV transmission. Reviews find no effective adolescent adherence-promoting interventions. Social protection has demonstrated benefits for adolescents, and could potentially improve ART-adherence. This study examines associations of 10 social protection provisions with adherence in a large community-based sa...

Animal health concerns are not new to agriculture and breakthroughs occur with regularity, representing advances in technology. Likewise, the need for evaluation of new animal health technologies is not new. Standard tools such as budgeting, cash flow analysis, systems simulation analysis, and welfare analysis are required to measure benefits from new developments in animal health and disease c...

cash transfer (cts) is an increasingly popular social protection mechanism used by many developing countries to improve the food security and nutritional status of lower socio-economic groups. this paper is a review of the literature regarding the impact of ct programs on the food security of recipient households in the developing countries, including iran. we looked for all original studies, p...

BACKGROUND A smartcard is an integrated circuit card that provides identification, authentication, data storage, and application processing. Among other functions, smartcards can serve as credit and ATM cards and can be used to pay various invoices using a 'reader'. This study looks at the unit cost and activity time of both a traditional cash billing service and a newly introduced smartcard bi...

This paper uses longitudinal data from the Dutch OSA Labor Supply Panel (1980-2000) to examine the phenomenon of unemployment scarring in the Netherlands. The study extends current research by not only asking if earlier unemployment damages subsequent employment careers and wages but also explores variation by the level of unemployment insurance benefits and key individual characteristics such ...

journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   monitoring role of auditing and corporate dividend payout policies   dr. v. khodadadi              s. hajizadeh               r. ghorbani shahid chamran university of ahvaz   introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...

Estimates have been published by the Social Security Administration for each year beginning with 1948 on cash benefits to replace the income loss associated with illness or accidents suffered away from work. The benefits paid by plans included in this series were recorded at $0.8 billion in 1948. By 1978, benefits paid reached $11.7 billion. The rate of income replacement achieved by these bene...