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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/32385

    Title: 我國勞工退休金制度選擇模型之研究
    Other Titles: A study on the choice model of Taiwan labor pension scheme
    Authors: 吳鎮綱;Wu, Jhen-gang
    Contributors: 淡江大學保險學系保險經營碩士班
    郝充仁;Hao, Chung-jen
    Keywords: 勞工退休金條例;二元選擇模型;隨機效用;薪資成長率;保留年資;The Labor Pension Act;Binary Choice Model;Random Utility;Growth Rate of Salary;Retained Services
    Date: 2005
    Issue Date: 2010-01-11 02:03:56 (UTC+8)
    Abstract: 台灣即將在2005年7月1日實施勞退新制,對於目前已在工作的勞工,將面臨退休金從過去適用勞基法過渡到適用勞退條例的轉換過程;而就雇主而言,其事業單位中的勞工,最終對於新舊制的整體選擇比率,和自身須提撥的兩制退休金金額的預估,有密切的相關性。因此,本研究將從雇主的角度,針對該問題進行探討。
    In July 1, 2005, Taiwan government will reinforce the new labor pension scheme. For employees in work, they will encounter the transition process from following the Labor Standard Law to the Labor Pension Act. For employers, the total ratio of new scheme which employees in their enterprise finally choose has a great relevance to the estimation of their potential pension obligations. Therefore, this research will focus on this problem in the view of employers.
    In this paper, we attempt to apply the binary choice model and random utility theory to construct the choice model of Taiwan labor pension scheme under the consideration of employees’withdrawal and without this consideration individually. Then, we assume 3 types of enterprise samples with its each average retained services of 7 years, 15 years, and 23 years and use 6 scenarios consisted of different growth rate of salary and predetermined rate of return to calculate the ratio of new scheme which employees choose. Finally, we analyze the impact of changes in some factors on the ratio. These factors we discussed individually are the average retained services, growth rate of salary, predetermined rate of return, and the consideration of withdrawal rate. We hope that the result of this study can benefit employers in their preparation of pension payments.
    Appears in Collections:[保險學系暨研究所] 學位論文

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