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ap lit essays help I’ve written in the past about how the relationships I’ve developed on Twitter have transformed and energized my teaching (How Twitter Saved Me). and how colleagues sometimes look at me with skepticism when I encourage them to take an hour out of their already crazy busy schedules to good grabbers college, talk to teachers they’ve never met before. But when they finally decide to try out a chat, that first step into the vast Twitter ocean can seem a bit daunting. While there are several great posts out there on essay slave, diving into Twitter, I’ve yet to find a simple, straightforward guide to which I can direct my tentative friends. #8230; KEEP READING. Are you considering teaching a unit on power? Or perhaps you are looking for some resources to pair with a major text with a theme of power? Look no further. The following list is compiled from a Twitter chat hosted by Talks with Teachers to good grabbers essays, brainstorm resources for teaching texts dealing with the theme of power. These resources include major works, visual art pieces (click on the link to see the college application essays, picture), songs, Ted Talks, films, documentaries, writing ideas, question ideas, and more. Pick and choose what you need to create your own unit. #8230; KEEP READING. Engaging with a Text: Spotlight Reading. I avoided reading Vladimir Nabokov’s Lolita for years because of the book’s content.
With so many amazing works of literature to spend time with, why read a novel that explores the mind of attention grabbers college a disturbed pedophile? I finally decided to pick up Nabokov’s classic after reading Roy Peter Clark’s book The Art of X-Ray Reading: How the secrets of 25 Great Works of college write Literature Will Improve Your Writing. Clark’s study of attention grabbers essays Lolita ’s opening sentences convinced me that content aside, anyone who crafts sentences with such skill and beauty, is an author that I had to read. “Lolita, light of my life, fire of my loins. Best Universities Creative Writing! My sin, my soul. Lo-lee-ta: the tip of the tongue taking a trip of three steps down the palate to tap, at attention grabbers college essays three, on interactive to writing and research reports, the teeth. Lo. Lee. Ta.#8221; #8230; KEEP READING.
For the attention college essays, Teachers Who Want to Teach Modern Poetry. Approach And Research Reports! AP Lit teacher confession: I have never taught an entire poetry collection. College Essays! Single poems lots. A collection never. But when #APBKCHAT introduced me to Counting Descent coupled with Melissa Smith’s push to #teachlivingpoets, I knew this collection would be on approach essays and research, this year#8217;s reading list. I fell in love with Smith’s voice, message, and good attention grabbers way with words and knew my students would also. Counting Descent is Smith’s first published collection exploring his life, his response to the world around him, and his questions about history and humanity forcing the reader to do the same. Of Fast! While the subject is weighty, the accessibility of the words on the page and the free verse form eases the reader to think and question with Smith and exploring the poems feels more like a conversation than a lecture. This is the perfect collection for high school students. These lessons were birthed out of the APLit PLN as several of us began the year with Counting Descent; these ideas are also transferable to teaching any poetry collection. #8230; KEEP READING. Slow and Steady Literary Analysis.
Maybe you can relate to me. Type A. Monitor for the quickest moving rather than the shortest check out good attention grabbers college essays line. Get things done. A minimum of five tabs open at essay slave a time on the computer. Don’t sit still well. Sound familiar? My high capacity disposition serves me well in good attention college essays, most areas of life except for when it comes to teaching literary analysis.
Unpacking a text is slow, tedious work. Teaching students to unpack a text can be even slower and more tedious. Slow, tedious work is pwm thesis, difficult for me; I operate best in fast and furious mode. This year, however, I am making a change: I am slowing down way down. I have always struggled with teaching novels.
How does a teacher exactly teach a novel? Back in my day, we read novels, the teacher lectured on the novel, we tested on the novel, and grabbers college then moved on to the next text. To Writing! This is not really my style of teaching. My style is good grabbers, more creating experiences for students to writing uk, interact with the text and good make meaning, and while I do a good job providing these experiences, I still rush my students through the supply study, process. #8230; KEEP READING. A few years ago, I was trying to good attention college, figure out how to get my AP Literature students to go beyond the surface in their analysis. Their essays mostly stayed in “safe” territory, rarely venturing beyond paraphrase and, when they dealt with theme at all, tentative stabs at topic: “Frankenstein’s monster shows the effect of society on personality.” or “Kafka’s Metamorphosis is essay slave, about the meaninglessness of life.” The ideas in attention college essays, their essays weren’t necessarily wrong, but because they were so surface level, they never really dug into chain management, deeper, more focused meanings in the texts and led to similarly unfocused essays, not really sure what they were trying to say. Good Grabbers College! #8230; KEEP READING. Interactive Approach To Writing Essays Reports! There are two types of grocery shoppers; those who shop by a list and those who wing it. I’m a hybrid of these two types making and taking my list but falling trap to the end cap displays and piling flavored coffee, nutritional breakfast bars, and Oreos into the shopping cart (or the buggy where I’m from). Classroom teaching is similar. I plan and give myself the stick-to-the-plan pep talk at the beginning of the year but end up throwing the latest technology, newest novel, or current professional development idea into the mix and by the time I’m checking out in May my cart is good attention grabbers college, overflowing with all kinds of items that may or may not add nourishment to the learning soul of my students. I went into this year knowing I needed to have some type of disadvantages and advantages of fast essays plan to keep me focused but one that also allowed for good college flexibility and Oreo eating on occassion. #8230; KEEP READING.
The Jock, The Academic, and The Boy in the Back of the Room. On the essay slave, first day of every school year the bell rings and students, in my case seniors, walk in, shake my hand, sit where they will, and wait to see what kind of teacher I will be. I go through the same process with them. Each student requires something different from me, so I need to attention college essays, understand students individually if I am going to help them grow into critical readers, writers, and pwm thesis thinkers. I refuse to grabbers, listen to past teachers’ reports on my new students’ personalities or proclivities. Management Case Study! I refuse to prejudge my students. To be effective, I must know my students and grabbers I must know them well based on my experiences. #8230; KEEP READING. The first time I used blogs was the first year I taught AP Literature. It was one piece of uk one assignment, highly structured, and, to be honest, we didn’t really know what we were doing.
That was pretty much it for a while. Several years later, Brian Sztabnik was looking for readers for his students’ blogs . I volunteered and had a great time responding to his students and looking around to figure out what he was doing. It put blogging back on my radar. #8230; KEEP READING. Summer means family, rest, and for good grabbers college most teachers, professional reading. Here#8217;s what some people in our community have been reading this summer: This ebook is a gem and is FREE. Interactive Approach To Writing And Research! Shanna Peeples, 2015 National Teacher of the Year, shares her learned lessons on fear, living, time management, and other subjects that teachers and people need to consider.
This book is part inspirational, part instructional, and college all Shanna. As an added bonus, the ebook is interactive to writing and research, full of attention college hyperlinks to authors, sites, and books that go with each lesson; this in itself is invaluable. This book is divided into seven chapters which taken week by week would be a great way to start the first seven weeks of school. #8230; KEEP READING.
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Quelle lunette pour quel visage femme ? Bienvenue sur Amour, Mode Beaute ! Comme c'est la premiere fois que tu viens consulter mon blog, tu auras certainement envie de telecharger TON GUIDE RELOOKING OFFERT Soyez Elegante Sexy Clique ici pour telecharger ton guide gratuitement ! #128578; Quelle lunette pour quel visage ? Et oui, des lunettes il y en a a foison chez n’importe quel opticien et ce n’est franchement pas evident de choisir. Good! 7 francais sur 10 portent des lunettes et selon moi 5 francais sur 10 ne porte pas les bonnes lunettes. And Advantages Essays! Il est important de s’habiller selon la forme de son corps, de choisir sa coupe de cheveux selon la morphologie de son visage et il en va de meme pour les lunettes. Attention College! Vos lunettes vous accompagnent generalement toute ou une partie de la journee et sont a choisir avec soin. Pwm Thesis! Ce sont des accessoires qui doivent vous mettre en valeur et ne surtout pas vous desservir. Attention Grabbers! Si vous avez du mal a vous decider, dites-vous toujours que le plus important est de choisir une paire moderne qui vous correspond vraiment. Essay Slave! La paire de lunettes qui vous ressemble et avec laquelle vous vous sentez seduisante est la paire qu’il vous faut, voila comment il faut reflechir. 1/ Determinez sa forme de visage.
Pour ce faire, je vous invite tout de suite a cliquez ici, vous y decouvrirez toutes les formes de visage qui existe pour aider a determiner la votre. 2/ Respectez les regles de morphologie visage. Lunette visage ovale (morphologie la plus repandue) : Vous pouvez vous permettre toutes les formes de lunettes, le plus important sera de bien savoir l’image que vous voulez renvoyer (femme active, excentrique, classique, chic, juvenile, etc). Good Attention Grabbers College! Choisissez votre paire en fonction de votre personnalite, de votre style de vie et des criteres generaux que j’ai repertorie un peu plus loin dans l’article. L’idee est de contrarier la forme du visage en choisissant donc des lunettes qui ne suivent pas la forme du visage. Essay Slave! Dans le cas d’un visage rond, le mieux sera donc de se diriger vers des lunettes anguleuses (carrees, rectangulaires, decoupees en bais, etc) a monture etroite. Vos lunettes doivent etre moins large que votre visage et l’ideal est d’opter pour des montures rondes ou ovales. Good! Evitez les lunettes carrees qui durciront vos traits et qui ne vous flatteront pas vraiment. Lunette visage triangle pointe en haut: L’idee est d’etoffer un peu le haut du visage en choisissant par exemple des montures colorees sur le cercle ou des formes de montures speciales sur le haut comme les lunettes papillonnantes.
Lunette visage triangle pointe en bas : L’idee est de ne pas accentuer la largeur du front et d’etoffer un peu le bas du visage. Essay Slave! Optez pour des modeles sobre et constitues de materiaux legers, si possible plus large sur la partie inferieur du cercle. Good Grabbers! Les couleurs tendres comme les couleurs pastels ou neutres sont ideales et evitez surtout les formes papillon. Lunette visage rectangulaire ou allonge : L’idee est de ne pas accentuer la longueur du visage et d’adoucir les traits de votre visage. Pwm Thesis! Pour ca, je vous conseille de vous tourner vers des formes ovales et grande comme les formes papillon ou ?il de chat. Attention Grabbers College! Evitez les formes trop anguleuses qui durcissent les traits et ne sont pas tres flatteuses pour vous. Remarque d’Alexandra opticienne experimentee chez Grand Optical : « Cette volonte d’attenuer la forme de son visage est quelque chose de tres francais. Pwm Thesis! Les anglo-saxons contrairement a nous souhaite plutot completer leur fameux look british avec des lunettes qui suivent parfaitement la forme de leur visage. Good Attention College Essays! » Il n’est absolument pas interdit de choisir des lunettes rondes si vous avez un visage rond, carrees si vous avez un visage carree, etc. Conseils generaux pour choisir ses lunettes de vue. Les lunettes a pont bas raccourcissent le nez Les lunettes a pont haut rallongent le nez Les lunettes a pont en trou de serrure elargissent le nez Les lunettes a pont de couleur claire et etroit elargissent les yeux (bon si vous avez les yeux rapproches) Les lunettes a pont sombre rapprochent les yeux Les lunettes a pont Plus la monture est sombre plus la lunette est presente et plus la forme a d’importance Les formes papillon accentuent les yeux tombants La taille des lunettes doit etre proportionnelle a la taille du visage Petite silhouette = lunette pas trop grandes Silhouette imposantes = lunettes pas trop petite voire imposantes La monture suite la ligne du sourcil, mais ne la coupe pas ! Evitez les lunettes avec des plaquettes, c’est assez ringard #128577; Tout comme nous l’avons vu ici, il ne faut egalement pas oublier les regles EMS : Si vous choisissez pas exemple un modele colore, faites-en sorte qu’il soit ultra moderne et que la couleur reste elegante. Disadvantages And Advantages Of Fast! Pour etre chic, on grabbers essays evite par exemple le rose fuchsia ou les montures multicolores.
Si vous voulez une paire composee de plusieurs couleurs, arretez-vous plutot a deux couleurs. Quelles lunettes pour quel visage…et quelle personnalite ? Pour tout vous dire, j’avais encore il y a quelques mois mon idee bien arretee quant au choix de la paire de lunette ideale. Pwm Thesis! Je ne pensais que « morphologie » et « tendance » du moment, mais c’etait une erreur ! Comme pour tout choix de vetement ou d’accessoire, il faut aussi penser PERSONNALITE ! Vous pouvez par exemple etre le genre de femme qui adore l’excentricite ou le genre de femme qui adore le classique et il faut respecter ca. College Essays! Il faut respecter qui vous etes profondement et ne pas chercher a aller totalement a l’encontre de vos vrais desirs. Neanmoins, il faut savoir aussi sortir de sa zone de confort et prendre le risque d’aller vers des modeles qui ne vous tente pas specialement, au moins pour essayer. And Research Reports! Ce n’est que comme ca que vous pourrez faire un choix et surtout le bon choix. Grabbers! N’oubliez pas egalement qu’a trop vouloir etre originale on essay slave peut finir par se cacher ou se gacher derriere des lunettes bien trop presentes, bien trop imposante ou parfois meme ridicules. Attention Grabbers College! Le but n’est pas de faire rire votre entourage avec vos lunettes ou de ne recevoir que des compliments du style « oh tes lunettes sont originales, c’est le moins que l’on puisse dire » sous-entendu « tes lunettes sont moches, elle ne t’embellissent pas du tout, mais elles sont marrantes ». Pwm Thesis! La bonne paire de lunette originale devra plutot susciter des retours comme « waou jolie paire, tres originale, elle te va hyper bien ». Ce que vous devez toujours garder en tete, c’est que vos lunettes ne doivent pas vous enlaidir, votre paire de lunette est un accessoire de mode a part entiere et doit vous mettre en valeur. Comment choisir la bonne paire de lunette de vue ? Je poursuis en vous racontant un peu comment, j’ai murit ma reflexion sur la question « quelle lunette pour quel visage ? » Je pensais n’avoir aucun probleme de vue et je me la petais un peu avec mon 10/10 a chaque ?il ! Sauf que…le temps passe et ma vue n’est en realite plus aussi fraiche que quand j’avais 15 ans. Attention Grabbers College! Certainement les consequences de journees entieres passees devant l’ordinateur a pianoter sur mon clavier pour vous #128578;
J’ai donc decide de prendre rendez-vous chez l’ophtalmo avec mon conjoint pour un controle de routine. Pwm Thesis! On avait pris soin de comparer sur internet les avis sur les praticiens histoire de se retrouver chez l’un des meilleurs et ce fut le cas. Good Attention College! J’ai ete la premiere a etre examinee et le verdict a ete cash « Mlle, vous etes hypermetrope » ! Je vous avoue que ca m’a un peu secoue sur le coup, je me voyais deja avec des lunettes triple foyer haha ! Mais finalement j’ai appris que beaucoup de gens sont hypermetropes et que ce n’est pas tres grave… OUF ! Vient ensuite le tour de mon conjoint Nicolas et la fou rire, j’apprends qu’en fait le mec y voit kedal d’un ?il ! Le medecin lui a fait le fameux test « je te cache un ?il et tu me lis la pancarte ». Case Study! Franchement, j’ai pas cru ce que j’ai entendu : « Un O est devenu un U, un A un N, bref du grand n’importe quoi, tout ca parce que monsieur ne voulait pas porter ses lunettes et son cash etant enfant. Attention Grabbers! Mais bon ce qui est fait est fait et il vaut mieux en rire qu’en pleurer, c’est bien pour ca que je ne me suis pas genee pour en rire autant que mon conjoint et l’ophtalmo d’ailleurs #128578; Mais je comprends maintenant mieux pourquoi Nicolas ressemblait tout le temps a ca quand il travaillait sur l’ordinateur ! Voila le rendez-vous s’acheve, on pwm thesis sait maintenant que je vois trop bien de loin (la classe :)), mais que ca deteriore ma vue (moins classe :() et que Nicolas a un ?il pour le moins fatigue… En route donc pour l’opticien au cours de cette meme journee ! Nous avons choisi de nous rendre au Grand Optical du centre commerciale Italie 2 qui se situait pres de chez l’ophtalmo juste pour voir. Attention College Essays! Enfin le « juste pour voir » s’est transforme en un peu plus de 3 heures d’essayage de paires de lunettes et de rigolade.
Franchement je pensais que j’allais rentrer dans la boutique et hop que j’allais pouvoir trouver les paires ideales pour mon cheri et moi-meme en deux temps trois mouvements. Creative Writing Uk! Au debut, j’etais la « bon mon amour, tu as un visage en forme ceci, des machoires plutot comme cela alors ce sera cette paire ! » Sauf qu’a chaque paire essayee il manquait un petit quelque chose qu’on avait du mal a identifier ! On avait besoin d’etre totalement sous le charme avant de passer en caisse, c’est pourquoi nous avons perseverer et fait preuve de beauuuuucoup de patience. Good Grabbers Essays! L’achat de lunettes est un gros investissement et il vaut mieux ne rien avoir a regretter. Au bout d’un moment miracle, Nicolas finit par essayer la paire WAOU, la paire elegante, simple et sexy qui le met vraiment en valeur sans gacher sa beaute 3 Je suis sous le charme bingo, une paire de trouver ! Passons a ma tronche… J’ai le visage ovale donc normalement ca aurait du etre assez simple de selectionner la paire ideale du premier coup. Disadvantages And Advantages Food! Mais non parce ca me laissait encore plus le choix parmi une quantite enorme de lunettes, ce qui rendait l’exercice d’autant plus difficile. Quelle lunette pour mon visage : essayages en folie #128578; Enfin bref ! Au bout de 3 heures, je sais enfin ce que je veux : ce sera une paire tout en courbures, a pont plutot bas et aux couleurs douces avec une pointe de rose poudre ! Faire confiance aux professionnels (opticiens) L’opticienne (Alexandra) qui nous accueillit Nicolas et moi a ete juste parfaite.
Elle nous a propose son aide au debut, mais nous a rapidement laisses tranquilles voyant que nous avions besoin de papillonner seuls dans les rayons et de tenter toutes sortes d’essayages. Puis vient le moment ou, je me vois dans l’obligation de demander de l’aide a Alexandra… Elle m’a regarde, m’a ecoute, puis a ouvert un tiroir et la « WAAAAAH »… Elle m’a sorti LA paire coup de c?ur, la paire que je voulais, mais que je ne trouvais pas. Grabbers Essays! Une paire tachetees de rose et de marron a l’allure chic et sobre, comme j’aime. Rien a voir avec les conseils d’une vendeuse ou d’un vendeur dans le pret a porter qui a rarement suivi une formation en conseil en image et qui cherche juste a flatter son client pour qu’il passe en caisse ! Alors qu’est-ce que vous en pensez ? (dites moi en commentaires ! ;)) Resume des conseils pour choisir la bonne paire de lunettes de vue. Rentrez chez l’opticien et faites d’abord votre propre selection de lunettes sans vous laisser influencer par qui que ce soit. Food Essays! Ayez en tete tous les conseils pour choisir la paire de lunettes ideale selon la morphologie de votre visage. Attention College Essays! Ayez en tete tous les autres conseils plus generaux quant au choix de la paire de lunette de vue ideale (taille et couleur du pont, taille de la monture, etc) Respectez votre personnalite (votre excentricite ou votre cote classique) Sachez demandez de l’aide aux professionnels pour finaliser votre choix.
Une grand merci aux opticiens Alexandra et Charles de chez Grand Optical Italie 2 pour leur professionnalisme et leur sympathie #128578; J’espere que tous ces conseils vous aideront a choisir la paire qui vous va le mieux, cette paire qui vous ressemble et qui vous rend seduisante… Partagez l’article sur les reseaux sociaux a l’aide des boutons de partage histoire d’en faire profiter le plus grand nombre et dites-moi en commentaire si vous portez des lunettes et si vous les aimez. Bises mes douces et n’oubliez jamais que vous etes belles et desirables ! Pour aller plus loin, telechargez GRATUITEMENT le guide RELOOKING DE 50 PAGES Soyez Elegante et Sexy et soyez au top de votre feminite ! Moi, c’est Amanda, la redactrice du Blog. College Application Write Good! Je suis une jeune femme comme les autres qui aime les fringues, le maquillage et etre heureuse dans son couple.
Je raffole des sushis et des toasts nutella-banane, mais le top du top, c’est quand je peux manger tout ca affalee sur mon canape devant un bon film hmm le reve ;-) 3 astuces pour bien choisir sa montre femme ! Chaussures avec robe noire : 27 exemples ! 3 astuces indispensables pour avoir un joli decollete. Comment porter des bottes et cuissardes ? Quel trench pour quelle morphologie ? Comment choisir sa robe de mariee selon sa morphologie ? Morphologie en 8 : comment s’habiller ? Morphologie en V ou triangle inverse : comment s’habiller ? 4 tenues chics decontractees femme ete/hiver. Tu vas bien ? Un plaisir de te lite hihi surtout un moment si dure que je traverse chirurgie du dos. Attention Grabbers! Cet article est super il me rappelle des conversation qu’on a eu mdr. And Advantages Of Fast Food! G finalement pris les deux paires marrons. Good Attention Grabbers College! Esperant qu’elles dont belles modernes et qu’elles m’aillent bien . Tu es canon tes lunettes t’illumines. Best Writing! Tu es sublime. Good Attention College Essays! Bisouuui.
Ca me fait vraiment plaisir d’avoir de tes nouvelles, mais je suis triste pour ton operation. Pwm Thesis! Je compatis sincerement et j’espere que tu vas te retablir vite ma belle. Ouiii cet article me rappelle aussi le jour ou nous etions au meme moment en « achat lunettes » #128521; Les deux paires marrons doivent super bien t’aller, n’hesite pas a m’envoyer une jolie photo de toi avec. Good Attention Grabbers Essays! Je sais aussi que tu aimes beaucoup le rouge, alors par la suite n’hesite pas a acheter une troisieme paire rouge, mais elegante, moderne et simple bien-sur #128578; C’est important de garder sa personnalite et de la faire ressortir par petite touches subtiles dans son look. Pwm Thesis! En revanche evite d’accorder la couleur de tes lunettes avec celle de tes vetements, ca donne un coup de vieux et nous ce qu’on veut c’est de la fraicheuuuuur #128578; Merci merci pour tes compliments, ca me va droit au c?ur 3. A bientot mon Adeline. Super belle cette paire de lunette elle te va super bien. Grabbers! J ai le meme style. Ton article tres bien de bons conseils que je vais mettre en application pour le prochain achat de lunette.
Merci pour tous ces conseils. hate de lire ton prochain article. C’est toujours un vrai bonheur pour moi de lire des retours comme ca ! Merci a toi et j’espere que mon prochain article te plaira aussi #128578; Waouuuu merciiii Caroline !! Trop gentil ton message #128578; Bonsoir Amanda, tes lunettes te vont super bien. Disadvantages Of Fast! Tres bon choix et merci pour tes conseils qui me seront tres utiles pour mon prochain achat. Merci a toi pour tes compliments adorables . J’espere vraiment que mes conseils t’aideront a faire le meilleur choix de lunettes pour la morphologie de ton visage et ta personnalite #128578; Salut Amanda, salut les filles! Les lunettes te vont a ravir. Attention College Essays! D’ailleurs, les miennes sont rondes aussi et je prevois d’en changer prochainement pour des carrees et toujours colorees #128578;
Bonjour ma belle ! J’espere que tu vas bien et je te remercie pour ton chaleureux retour . Best Creative Writing! Genial pour ton prochain achat, j’espere que tu vas choisir des lunettes qui mettront grave en valeur ton joli visage #128521; Salut ton blog est genial! Sincerement tu as choisie la paire qui te correspond a merveille . Good! Tu est toute belle avec! Moi j’ai vraiment du mal a faire mon choix alors que je suis sense les porter non stop #128577; Merciiiii c’est super gentil, vraiment trop chou et ca me touche #128578; #128578;
Si tu veux, tu peux m’envoyer une photo de toi et des photos de lunettes que tu aimes bien, je pourrais peut-etre t’aiguiller. Sinon fais comme moi, rends-toi chez l’opticien, essaye toutes les paires de lunettes de vue et demande conseil a la fin quand tu sais plus precisement ce que tu veux et ce que tu ne veux pas ! Tu es splendide Amanda, , j’adore tes lunettes. Ton article est vraiment tres interessant, et moi qui change de lunettes tous les 2 ans :p (j’adore changer de lunettes, je suis myope astigmate) , je vais garder en tete ton article afin de choisir mes lunettes au mieux. Grace a toi, j’ai compris que javais un visage oval, tu es une super coach, je t’adore ! En tout cas, tes lunettes sont superbes, j’adore, tu es belle et sexy avec, vraiment extra ! Merci pour tout, je t’embrasse. Ohhh coucou Sandrine . Merciiiii pour tous tes compliments, ca me touche trop #128578; #128578; #128578; Je suis super heureuse de savoir que mes conseils vont t’aider a choisir tes prochaines lunettes, c’est genial . Je t’embrasse aussi ma belle 3. Amanda, tu as trouve, choisi TA paire de lunettes. Disadvantages! Tu es trop trop belle! Sur les autres photos, (lors des essayages), non merci… « ta tronche » toute mimi n’est pas du tout mise en valeur! Encore un article, plus qu’interessant… Il est carrement de circonstance. Attention College! J’ai absolument besoin de lunettes (pour voir de pres)…et ca devient urgent!
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Pension system in the Netherlands. The Netherlands has a pension system that can be considered unique around the world. The Dutch pension system consists of three so called pillars. The first pillar includes the state pension (Algemene Ouderdoms Wet, AOW), which consists of a flat benefit and is granted to every Dutch citizen aged 65 years or older. The second pillar consists of mandatory collective pension schemes which are arranged within pension funds or insurance companies. A certain occupation, industry or company is often linked to a particular pension fund, meaning that with practicing a certain occupation, your pension fund is already predetermined.
The last and third pillar consists of voluntary private pension savings (Federation of the Dutch Pension Funds, 2010). Although the pillar structure of Dutch pension system itself does not differ much from the pillar structure of other western countries, the size and attention grabbers college essays, relative importance of each of the pwm thesis, pillars is rather different. As can be seen in table 1, the size of the second pillar is college essays relatively large in the Netherlands compared to disadvantages of fast food, other European countries (Bovenberg, 2014). As a consequence, pension funds are important institutions in the Dutch pension system. Table 1 size of the different pillars of attention grabbers essays pension systems in European countries. The Netherlands Germany France Italy Spain Swiss UK US. 1st pillar 50 85 79 74 92 42 65 45. 2nd pillar 40 5 6 1 4 32 25 13. 3rd pillar 10 10 15 25 4 26 10 42.
This unique position of college how to write second pillar pensions in good attention college, the Netherlands demands realignment of the interactive to writing essays and research, financing structure of the first and second pillar through the franchise. The AOW in the first pillar is financed by social premiums every employed Dutch citizen pays to the government. The pension benefits received from the pension funds in the second pillar are financed by paying pension premiums into the pension fund. Originally, the franchise is meant as an instrument to attention college, achieve the integration between both pillars. In order to establish this integration, part of the labor income is exempted from paying pension premiums over into a pension fund; the franchise (Schols ‘ van Oppen, 2009). Since the pwm thesis, relative importance of the attention grabbers essays, second pillar is unique for approach to writing and research reports the Netherlands, the franchise is a typically Dutch phenomenon. Theoretically the franchise equals the part of the labor income over which AOW benefits are granted (Schols ‘ van Oppen, 2009). Good Attention! To this respect, no Dutch citizen should pay ‘double’ for interactive and research their pension income.
Strictly speaking, the one to attention grabbers college, one relationship between the franchise and the AOW should result in a franchise that is uniform across pension funds. In practice the level of the franchise differs between pension funds (Eberhardt et.al., 2014), although it has a uniform character within the funds itself (Schols ‘ van Oppen, 2009). Before 2006, the Dutch pension system was characterized by a final salary system. In this system the relationship between the essay slave, franchise and the AOW was maintained. However, with the transition to the average salary system in 2006, the relationship between the franchise and attention college, the AOW diluted . The uniform franchise used by the large Dutch industrywide pension funds is an element of a uniform accrual system further consisting of a uniform pension premium and a uniform accrual rate. These aspects of the financing structure within a pension fund are uniform in the sense that their level is the same for every participant of the fund regardless of his or her individual characteristics (CPB, 2013). This implies that every participant of a pension fund pays the same pension premium in terms of percentage for which the same amount of labor income is exempted by the franchise, to accrue the same accrual rate per year. Especially the franchise and accrual rate are highly interdependent. To this respect they are inseparable: a higher accrual rate implies a higher franchise and vice versa (A. Paulis, personal communication, May 22, 2015). An aspect of the uniformity characterizing Dutch pension funds which has given rise to a great deal of debate is the fact that participants in supply chain, pension funds are often not uniform at all.
The uniform accrual system finds its origins in the notion of college solidarity between the different participants of a pension fund. Furthermore solidarity enables the essay slave, sharing of risks such as longevity risk and capital market risk. However when a pension fund has participants that differ widely in certain characteristics such as life expectancy, career path taken, or career length, the grabbers college, uniform accrual system causes structural redistribution between them (CPB, 2013). A system is then said to be actuarially unfair. A measure of approach essays and research reports this redistribution is the net gain.
The net gain shows the ratio of the attention grabbers college essays, discounted sum of pension benefits during retirement over the discounted sum of paid premiums over the working life (CPB, 2013). Application Essays Good! In an good attention grabbers college, actuarially fair situation the net gain should always equal one for every individual at every point in time, regardless of their characteristics. However, generally speaking the uniform accrual system is not actuarially fair, meaning that certain participants either overpaid or underpaid for their pension rights (CPB, 2013). To Writing Essays And Research! Apart from the attention grabbers essays, redistribution between participants of a fund, the pension outcome differs considerably between participants of universities creative writing uk a fund too. Good Attention College! The pension outcome can be thought of as the replacement rate.
The replacement rate shows the ratio of the college for sale write, pension benefit of a certain individual over the main source of their income during working life at attention grabbers, a certain moment in case, time. Thereby the replacement rate is a measure of the attention grabbers college essays, effectiveness of consumption smoothing (Barr and Diamond, 2008). Management! The pension benefit includes pension income from both the first and the second pillar. Just as the net gain, the college essays, replacement rate is supply chain management case influenced by the uniformness of the system and individual characteristics of the participant too. Although the uniform pension premium and uniform accrual rate have received much attention in the literature, the uniform franchise remains relatively underexposed.
To my knowledge, up until this date no quantitative literature exists on the sole topic of the good grabbers, franchise. The reason for this may lie in the fact that the maximum levels of the pwm thesis, franchise are largely determined by law (Kakes and Broeders, 2006). Another explanation might be that the franchise is less important in other countries due to the relatively smaller size of the second pillar. Attention Grabbers College! This in essay slave, contrast to pension premium, which influences the affordability of labor and attention grabbers, thereby influences the labor market. Next to that the pension premium is something that is relatively seizable and concrete for the average citizen. The uniform accrual rate on its turn receives much attention in the light of the pwm thesis, redistribution discussion. Next to that the accrual rate has a certain fiscal angle since it reflects the amount of pension rights to be accrued in a fiscal beneficial way.
It is however unjust that the franchise receives little attention. Since, as being part of the good attention grabbers essays, uniform accrual system, it certainly might affect both the redistribution between participants within a pension fund, as the pension outcome for these participants. Therefore the research question of this thesis is the following: ‘How are the redistribution between – and pension outcome of individual participants of a pension fund influenced by their individual characteristics in terms of starting salary, career path and length of career, and to what extend does the level of the interactive approach essays and research reports, uniform franchise and accrual rate change the redistribution and pension outcome?’ The research question has been formulated such that it addresses both the role of the franchise and accrual rate in the often discussed redistribution between participants of a pension fund, as well as their eventual pension outcome. Since longevity risk is not one of the characteristics taken into account, only redistribution within the good attention essays, accrual phase is considered . As already stated before, the franchise and the accrual rate are inseparable. Therefore it is not possible to examine the influence the franchise has as a sole concept in an adequate way. The net gain is approach essays and research used as the outcome variable for the redistribution, while the replacement rate will be used as the outcome variable for the pension outcome. The replacement rate and net gain are not necessarily linked.
For example, the net gain can have the same value for attention grabbers college essays every participant in a fund, while the replacement rates for these participants can differ widely. To this respect the and advantages food essays, net gain is good attention a flow variable, while the replacement is a stock variable. Pwm Thesis! Both the net gain and the replacement rate are simulated by typical agent models which have been written for attention college essays the purpose of this thesis. Another unique aspect of this thesis is that it makes use of data instead of writing uk presumed values in the simulations. More specifically, data on the five largest pension funds in the Netherlands, in terms of assets under management (van der Westen, 2014) are used. This thesis first examines the net gains and replacement rates of attention individuals for their individual characteristics separately (cetirus paribus). Afterwards the different levels of the characteristics are combined into scenarios.
Hereby all possible combinations of the individual characteristics are captured. The scenarios are determined in the following manner: # scenarios = # starting salaries*# career paths*# lengths of career. For reasons of variation in outcomes and keeping in mind the universities creative, scope of good attention essays this thesis, these scenarios are simulated for the replacement rates. This procedure is repeated three times for three different combinations of accrual rates and franchises. Pension funds can choose the level of the franchise, and consequently the level of the accrual rate themselves. However, not all combinations are allowed. The law prescribes three fixed combinations which are legally binding and are shown in table 2 for the year 2015 (Sprenkels Verschuren, 2014). Table 2 Lawful Combinations of Franchise and Accrual rate, 2015. Combination Accrual Rate Maximum Franchise Level. Combination 1 Maximum of 1,875% ‘ 12.642,- Combination 2 Maximum of 1,788% (but not lower than 1,701%) ‘ 11.395,-
Combination 3 Maximum of1,701% ‘ 10.095,- These fixed combinations represent maximum levels of the franchise and accrual rate combination. Pension funds can choose to have a lower accrual rate or franchise than these fixed combinations, but cannot choose a higher level (Sprenkels Verschuren, 2014). Therefore these three combinations are used in this research. The series of simulations for the three different combinations, result in a spread of net gains (for the three different characteristics separately only) and replacement rates (for the three different characteristics and all of them combined in the scenarios). Next, the magnitude of above described effects the pwm thesis, individual characteristics and the combination of the franchise and accrual rate have on attention grabbers college essays the replacement rates is estimated using a log linear model. In this way the application for sale good, marginal effects can be quantified. The magnitude is only examined for the replacement rate as an outcome variable since the scenarios are not simulated for the net gain. The remainder of this paper is good essays organized as follows. Section 2 describes the structure of the Dutch pension system, the franchise and the uniform accrual system in detail. Furthermore, previous literature on relevant topics is discussed.
Section 3 discusses the methodology, including the best universities creative uk, typical agent simulation models and the data that are used. The results and good attention, implications are discussed in section 4. Subsequently, section 5 examines possible policy implication. Section 6 describes and discusses the general conclusions. Finally, section 7 discusses and gives recommendations for further research. Structure of the Dutch Pension System. The Dutch three pillar pension system is a system that is rather complex to understand.
Especially considering the essay slave, relative importance of the attention grabbers college essays, second pillar pension schemes and thus the pwm thesis, pension funds. Pension schemes can be financed in roughly two ways; on a pay as you go (PAYG) basis, or via funding. The AOW public pension has a pay as you go (PAYG) character which implies that the AOW is paid entirely out of current revenue sources. Good College Essays! The AOW thereby has a contractarian nature, meaning that no savings have to supply management case, be accumulated in anticipation of future pension claims but instead the government can tax the good attention college, working population to pay for the pension benefits of the retirees. Consequently, a PAYG system relaxes the constraint that the benefits received by any generation must be matched by its own contributions (Barr and Diamond, 2008).
A PAYG financed pension scheme usually has two main objectives. College Application Essays For Sale How To Write! First it redistributes income from the younger generations towards the older generations which are retired. Second it redistributes and shares risks across generations (Barr and Diamond, 2008). The level of the AOW benefit depends on good essays the household’s composition. And the number of years which an individual has been insured. Every individual that lives or works in the Netherlands is automatically insured and thereby accrues two percent AOW benefit per pwm thesis, year. After fifty years of either living or working in the Netherlands, a person is fully insured and good essays, is thereby granted the full amount of AOW which he or she is eligible for. This amount depends on the household composition. A person that cohabits with another individual receives a flat benefit of fifty percent of the application for sale write, net minimum wage. Attention Grabbers College Essays! A person that lives alone receives seventy percent of the net minimum wage (Sociale Verzekeringsbank, n.d.). Furthermore the age at which citizens become eligible for the AOW benefit will be increased gradually to uk, age 67.
When this age is reached, the retirement age may further increase if life expectancy increases (Federation of the Dutch Pension Funds, 2010). To the contrary, the occupational pension schemes in the second pillar are funded. This means that contributions are invested in financial (or physical) assets of which the return is credited to good grabbers college essays, the plan’s participants. Funded schemes can be either individual or collective. When a person retires he or she receives either an essay slave, annuity or draws down the accumulation in good essays, some other way, for example via a lump sum.
The annuity or lump sum is based on either the individual contributions to approach essays and research reports, the fund, or the accrued pension rights depending on whether the fund has individual accounts or a collective nature (Barr and Diamond, 2008). In the Netherlands the vast majority of the pension funds have basic pension schemes which are collective and pension benefits can only be received in the form of an annuity. Funded schemes on good attention essays its turn, can be classified into two main categories; defined benefit (DB) and defined contribution (DC) schemes. In DB schemes pension benefits are based, among other things, on the worker’s wage, length of employment history and the so called accrual rate. To Writing Essays And Research Reports! The accrual rate determines how much pension rights a person accumulates per grabbers essays, year over his or her labor income minus the franchise. The accrual rate can either be a percentage of a person’s start- average- or final salary (Barr and writing uk, Diamond, 2008). Good College! The replacement rate constitutes the number of years in which a person accrued pension rights times the accrual rate.
Moreover, the replacement rate expresses pension benefit as a fraction of one of these three salary levels. In 2006, a transition took place from the final salary scheme to the average salary scheme in the Netherlands. Therefore the creative uk, average salary scheme is the most common. In 2008, 87 percent of the active members of pension funds had an average salary scheme (Federation of the Dutch Pension Funds, 2010). As of the first of January 2015, the fiscal regulation surrounding the accrual of attention grabbers pension rights has been adjusted with the essay slave, adaptation of the ‘Witteveenkader’. Good Essays! The maximum boundary which guarantees fiscal beneficial pension saving is set at a labor income of 100.000 euros. This means that above this boundary individuals have to arrange the essay slave, accrual of essays pension savings themselves. Interactive Approach To Writing Essays And Research Reports! This accrual will be out of net income, instead of gross income which is the case below the attention grabbers college essays, boundary. Another measure which has been taken is the decrease of the pwm thesis, fiscal maximum of the accrual rate. This maximum is lowered from 2,15% for average salary schemes in 2014, to attention grabbers, 1,875% for average salary schemes in 2015 (Staatsblad van het Koninkrijk der Nederlanden, 2014).
In defined contribution schemes the pension benefit depends on the contributions paid into the fund. In DC schemes the pension benefit is not pre-determined but the pension premium is, for a certain period of time as opposed to DB schemes where the pension benefit is mostly pre-determined. Defined contribution schemes can be either individual (IDC) or collective (CDC). In CDC schemes participants accrue pension rights based on the average salary system against a pre-determined pension premium (Mercer, 2015). The eventual pension benefit is not predetermined since it depends on the factual funding ratio of the pension fund at the time of retirement (Chen et.al., 2014).
In IDC schemes every pension fund participant saves for its own pension benefit. The eventual pension benefit is the sum of the paid pension premiums and the realized return on them (Chen et.al., 2014). In IDC schemes, risks cannot be shared between participants as opposed to best, CDC schemes. In CDC schemes risks can be shared between participants in attention grabbers essays, an intra- as well as intergenerational manner. Intragenerational since pension benefits are paid out in the form of an essay slave, annuity which enables the sharing of, for example, longevity risk (Barr and Diamond, 2008) and intergenerational since shocks in the funding ratio can be spread out over a number of years and thereby shared between various generations (Chen et.al., 2014). IDC schemes are not very common in the Netherlands (Federation of the Dutch Pension Funds, 2010). Most pension funds that do have a DC scheme implement a CDC scheme. Recently, DC schemes start to gain in popularity in essays, the Netherlands and disadvantages and advantages of fast, are more often used in the discussion surrounding the good attention college essays, future of the approach essays and research, Dutch pension system (van Dorssen and good grabbers essays, Nauta, 2014). This is essay slave mainly the case since DB schemes more or less guarantee a certain pension benefit irrespective of the financial market return (Der Wal, 2014), while DC schemes do not provide such certainty. Grabbers! This implies that contributing participants in a pension fund with a DB scheme bear the risks surrounding the pension benefits of the pension fund retirees, while those risks are shared between contributing participants and pension fund retirees in DC schemes.
The franchise exempts a certain amount of the labor income of pension fund participants over which pension premium needs to be paid. Pwm Thesis! The franchise relates to good attention grabbers essays, the accrual rate. Consequently, the combination of the franchise and the accrual rate a pension fund uses determines their pension premium. Therefore the franchise, accrual rate and pension premium find themselves in a triangular relationship. The franchise and accrual rate combination a pension fund chooses is bound by legal requirements . Reasons for this may lie in disadvantages and advantages essays, the fact that by legally binding the choice of the combination, the premium stays within a certain bound and good, cannot take an outrageous level. Besides, by legally binding the approach reports, choice of the combination the risk for pension fund participants is limited. For example a low franchise in combination with a high accrual rate would result in either a relatively high premium, or a pension fund taking more risk in their investment strategy in order to be able to finance the accrued pension rights. Therefore such a combination is not allowed. The accrual rate determines the final replacement rate a pension fund participant reaches. The objective of a pension fund with regard to the envisioned replacement rate is a matter of pension fund policy.
Consequently, pension funds have different pension schemes which result in different time paths in which the replacement rate can be reached. A shorter time span in which the replacement can be reached consequently corresponds to a higher accrual rate and higher franchise. College Essays! The replacement rate is essay slave applicable to both pension income coming from the first ‘ and the second pillar which, theoretically, should result in grabbers, a uniform franchise of 10/7th times the AOW benefit (Schols ‘ van Oppen, 2009). Historically speaking the franchise is meant as an instrument to integrate the first and the second pillar of the Dutch pension system. With the introduction of average salary schemes this relation got diluted, resulting in supply management case, franchises which are lower than this theoretical level. Some pension funds even wield a franchise of exactly ‘0 (Eberhardt et.al., 2014). As of good attention college essays 2015 the relationship diluted even further, since the levels of the franchise which are connected to the fiscally allowed maximum accrual rates are lower than they would be if they were at a level of 10/7th times the AOW. Therefore even the law does not take notice of application essays good this presumed relationship anymore. The fact that the relationship between the franchise and the AOW got diluted, indicates the possibility that the franchise is used for other purposes by pension funds.
Nowadays, one of this main purposes is to keep the pension scheme affordable for attention grabbers the pension fund (A. Paulis, personal communication, May 22, 2015). The level of the franchise is usually adapted to the characteristics of the participants of a pension fund. A pension fund with participants which have a relatively low labor income benefit from a relatively lower franchise in combination with a lower accrual rate. For this income group the disadvantage of a lower accrual rate is outweighed by the lower level of the franchise.
At higher franchise levels they run the risk of earning a labor income that is lower than the franchise and thereby not accruing pension rights. To the contrary, pension funds with participants earning relatively higher labor incomes, benefit from choosing a relatively higher franchise level in combination with a higher accrual rate. For these income groups the best creative, franchise constitutes a relatively low share of their labor income. Consequently the disadvantage of a higher franchise level is outweighed by the higher accrual rate. The franchise is uniform in the sense that it is college essays applicable to pwm thesis, all participants in good grabbers college, a certain pension fund. It is this uniform character that may affect the replacement rate objective the pension fund has set in an adverse way. This is the case for two reasons. Approach To Writing And Research Reports! First, participants of pension funds are not uniform in terms of their labor income.
Usually pension funds have participants who fall both in the higher and lower income categories. Pension funds therefore choose a franchise and college, accrual rate combination which is beneficial for the average participant, so ass to minimize welfare losses in terms of the replacement rate for their participants. Essays! However, zero welfare loss is not possible since above policy always results in losses for participants who are not average. The most optimal solution would be to attention essays, completely differentiate the level of the franchise and accrual rate per pension fund participant, so as to achieve tailor-made solutions. This would result in zero welfare loss since every participant is subject to a franchise and disadvantages and advantages of fast, accrual rate combination adapted to his or her characteristics.
This is however impossible since the franchise should have a uniform level within the pension fund. Therefore the franchise and accrual rate combination pension funds choose is always a suboptimal one. Good Essays! Second, the college application how to good, AOW benefit that is used in calculating the franchise can differ from the AOW benefit that people actually receive. Most pension funds calculate a franchise on college essays the basis of a AOW benefit which is 70 percent of the net minimum wage; the supply case, AOW benefit for singles (A. Paulis, personal communication, May 22, 2015). However, married or cohabiting couples receive an AOW benefit of 50 percent of the net minimum wage each, resulting in a combined AOW benefit of 100% of the net minimum wage (Frericks et.al., 2006). Moreover, employees who deviate from the ‘average’ participant in others ways than their labor income or level of the AOW benefit, can experience problems in reaching the good grabbers essays, desired replacement rate. This could concern, for example, employees who have disrupted careers due to unemployment since participants usually do not accrue pension rights while being unemployed . Considering all this, it can be stated that the franchise could have implications for the final outcome of the disadvantages of fast, pension plan; the pension income in attention grabbers, terms of the replacement rate and the redistribution in terms of the net gain (Schols ‘ van Oppen, 2009). The Uniform Accrual System.
Besides the franchise being at a uniform level, the accrual rate and the pension premium are uniform too. The uniform accrual system causes certain losses and redistribution. First, part of the pension rights in pension funds is financed on a PAYG basis as younger workers subsidize the older ones (Bovenberg et.al., 2014). The return on a PAYG scheme consists of population growth combined with real wage growth, while the management study, return on a funded scheme consists of the capital market return. Therefore the good attention grabbers college, cost effective contribution into essay slave a uniform accrual system is higher due to the lower return on the PAYG component of the system (CPB, 2013). Next to that the system is often viewed as unfair since it causes redistribution between different cohorts in the population.
First, time inconsistency causes the uniform accrued pension rights to be worth less to the younger cohorts than to people approaching the retirement age since the good college, investment horizon of young people is longer. Second, structural differences in life expectancy are not taken into account which is beneficial for cohorts with a longer life expectancy as opposed to pwm thesis, cohorts with a lower life expectancy (Lever et.al., 2014). Moreover, the modern labor market imposes problems on the uniform accrual system due to good attention, issues such as shorter life cycles of businesses and sectors, increased labor mobility and changing employment relationships (SER, 2015). This more flexible character of the labor market causes people to deviate from the average career path most pension funds envision in determining the level of the accrual rate, franchise and disadvantages food essays, pension premium. These issues result in the accrual rate and pension premium to good grabbers, be actuarially unfair at every moment in time.
There is just one moment in essay slave, time in which both of good grabbers essays them are fair; when they exactly equal the value of the accrued pension rights. Supply Chain Management Case! Only when a person stays within the same pension fund during his or her entire career , the eventual outcome will be actuarially fair for this particular person. However in current dynamic labor markets this is good attention college far from usual anymore. Figure 1 describes the uniform accrual system and its redistribution (CPB, 2013). The difference between the red and the blue line reflects the PAYG component loss. The difference between the purple and essay slave, the blue line reflects the loss due to time inconsistency. Finally, the difference between the purple and good grabbers college, the green line reflects the loss due to differences in life expectancy. Figure 1 Decomposition of the college how to good, Redistribution. In light of above described losses and redistributions, the Dutch parliament recently decided that the uniform accrual system will be abolished in phases. This process will be concluded in 2020 (Rijksoverheid, 2015).
The accrual system that will replace the uniform accrual system is good grabbers designed at the very moment. Chain Management! Several proposals for this redesign have been made already. Bonenkamp, Cox and Lever (2014) in a Netspar Design Paper proposed to maintain the uniform pension premium in combination with degressive accrual of pension rights. In this way the college essays, pension premiums paid by younger cohorts result in more pension rights which makes the pwm thesis, system actuarially fair at every moment in time. Another proposal is to maintain the uniform accrual of pension rights, while making the pension premium progressive. However this proposal could cause wage profiles to become even steeper since part of this increase in the pension premium will be paid by the employer resulting in relatively higher wages for older employees. This could cause harm for grabbers college the older cohorts of the working population. Especially considering the current situation of the Dutch labor market in which wages for older employees are already relatively high (CPB, 2014). Every pension scheme and interactive to writing essays, every transition from one pension scheme to another, is in attention grabbers essays, principal a ‘zero sum game’ in terms of market value. Interactive Essays Reports! An improvement for a certain generation or cohort will hurt another generation or cohort. Moving from a uniform accrual system to an actuarial fair system results in a higher return on college pension savings for all current and future generations (CPB, 2013).
However, both proposals go alongside with a substantial transition burden of approximately a hundred billion euros. Case! These hundred billion euros are the result of the generations who already paid a certain tax into the system by paying a too high premium for the pension rights which they accrued, but will not receive the attention grabbers college, subsidy which the system provides at a later age. This burden is also referred to as implicit debt. The burden will be the highest for uk the participants who are exactly at the cutting point as presented in figure 1. This results in good attention grabbers, a politically sensitive discussion as to which generation should bear the burden of this transition. Without compensation for to writing essays and research reports the generations that will be hurt by this transition, the whole burden will be placed upon them.
However, the burden can be spread over multiple generations by an increase in the pension premium. This will hurt younger cohorts. Another solution would be to finance the transition burden via the pension fund capital by shortening indexation (CPB, 2013). This thesis can be considered a first attempt to fill the gap in the quantitative literature concerning the franchise, by examining the good attention college essays, influence the combination of the franchise and the accrual rate has on both the net gain and the replacement rate. In this way, both redistribution and pension outcome are taken into account. Furthermore the effect of individual characteristics like occupation, career path and career length on both the net gain and the replacement are examined, as a complement to below described literature. After an best universities creative writing uk, intensive inquiry, to my knowledge no quantitative literature exists on the topic of the influence of the franchise on the eventual pension outcome and redistribution within a pension fund.
Concerning the uniform accrual system as a whole and the redistribution it causes, the situation is different. Most of the research surrounding this topic focusses on the inter- and intragenerational transfers. In a CPB discussion paper Bonenkamp (2009) quantifies lifetime redistribution in Dutch occupational pension schemes associated with uniform pricing. The uniform contribution to the pension fund is grabbers college essays split up in a saving part and a transfer share representing the redistribution. The transfer share is split up in an inter- and intragenerational part. Intergenerational transfers occur because of a gain for the elderly working generations at essay slave, the time the second pillar pension schemes were introduced.
These generations benefit from the premium which is lower than their actuarially fair value of the uniform accrued pension rights. However, these generations never had to pay a premium that was higher than the actuarially fair value of these pension rights when being young. Grabbers Essays! This introductory gain cannot be passed on to all generations without any costs. This results in an intergenerational transfer. Intragenerational transfers occur because of approach redistribution between different cohorts within the good attention college essays, same generation, due to, among other things, differences in approach essays, life expectancy and education. The results show that the saving share is higher for female than for male pension savers implying that there is an good, intragenerational transfer of 9 percent from approach and research reports, men to women. Furthermore, the saving share is college essays lower for essay slave lower educated people than for higher educated people, again pointing at an intragenerational transfer from the lower educated to the higher educated. Attention Essays! The intergenerational transfer is relatively small at a 2 percent level (Bonenkamp, 2009).
In this thesis only intragenerational transfers are taken into of fast account. With respect to the redistribution caused by differences in grabbers college, career path, the CPB document ‘Voor- en nadelen van de doorsneesystematiek’ (2013) is relevant. Essay Slave! This paper measures, among other things, the redistribution in the second pillar resulting from flat, average and good essays, steep career paths in supply management case, terms of income profile. It concludes that people with a flat income profile benefit far less from the uniform accrual system than people with a steep income profile do. This effect mainly arises due to the fact that people with a flat income profile mainly accrue pension benefits at good grabbers college essays, the beginning of their career when the actuarial value of the pwm thesis, pension rights is low. In later stages of good grabbers college essays their career, when the actuarial value of the pwm thesis, pension rights is higher, they build up less pension benefits. For people with a steep income profile the opposite is true (CPB, 2013). Simulation Model Characteristics.
Both the net gain and the replacement rate are modelled using a typical agent simulation model. An important difference between the two outcome variables is the fact that the net gain solely models a pension fund. Good Grabbers Essays! It models pension premiums paid to the pension fund and pension benefits received from the pension fund. To the contrary, the replacement rate includes both the pension benefits coming from the pension fund and the AOW benefit. Since both the net gain and the replacement rate represent different concepts, they are both simulated using different models which have been written for the purpose of this thesis.
However, although the model equations are different they are based on the same type of models in college essays how to good, the taxonomy of simulation models, namely typical agent models. The taxonomy of simulation models regarding pensions is good grabbers essays presented in table 3 (Gi??i??l et.al., 2009). Table 3 Taxonomy of essay slave Simulation Models for Pensions. Microsimulation Models Standard Models. 1.1 Static microsimulation models Standard cohort models.
1.2 Dynamic microsimulation models 2.2 Typical agent models. Microsimulation models are the most comprehensive type of models in terms of equations used and sectors of the economy that are taken into account. Moreover, they need a large amount of data as input. Therefore making use of a microsimulation model is out of the scope of this research and the choice is made to good essays, use a model falling into the standard model category. Microsimulation models simulate changes in a sample of college application write good a large number (Gi??i??l et.al., 2009).
The sample can be either cross sectional or a panel. Grabbers College! The simplest type of management case microsimulation models are static microsimulation models. These models compare two states of the college, world, for example two different institutional settings. In these type of management case models time is not included as a factor. To the contrary, dynamic microsimulation models do include time. Thereby these models are capable of explicitly modelling life paths of individuals. Good Grabbers Essays! They take into account both behavioral responses and the policy environment (Gi??i??l et.al., 2009). Cohort models usually start from food essays, current cross-sectional information on certain characteristics of various social groups which are most frequently cohorts. This current set of information is then simulated into good attention grabbers college the future. Disadvantages Food! In this simulation assumptions on grabbers college the state of the labor market and universities creative uk, demographics are made. The simulation path attempts to good attention essays, reweigh the group averages of the cohort resulting from the current information set influenced by these assumptions.
The major advantage of cohort models is to writing essays and research reports that aggregate conclusions can be obtained (Gi??i??l et.al., 2009). Typical agent models draw typical histories of fictitious individuals. Attention Essays! These typical agents usually differ in main features and interactive to writing and research reports, life-path characteristics such as career path taken, career length and occupation. Based on the typical histories the level of the pension benefit is simulated and expressed in good grabbers, a certain way, for example by using the replacement rate as an universities uk, outcome variable (Gi??i??l et.al., 2009). Typical agent models are capable of including the country-specific institutional setting. Moreover, the accrual of pension rights is properly tracked since the whole history of a fictitious individual is simulated. Typical agent models are well suited to asses, among other things, incentives to work longer or to compare the generosity of the pension scheme for attention grabbers college essays different types of individuals. How To! They are, however, incapable of producing aggregate outcomes (Gi??i??l et.al., 2009). This makes it difficult to draw conclusions about, for example, the attention grabbers, average net gain or replacement rate of a pension fund, or the weighted distribution of these variables.
However, this will not cause considerable problems, since the to writing essays and research, focus of this research is on outcomes on an individual level, namely on the level of pension fund participants. Therefore, I have chosen to write two simulation models which fall into this category. First and foremost since these models are most appropriate for simulating the replacement rate which is one of the main variables of interest within this thesis. Moreover, the disadvantages of this model type do not form a considerable threat to good grabbers essays, the research. Furthermore, the models are deterministic and non-stochastic which means that they concentrate on outcomes which are simulated without taking notice of external shocks. Examples of essay slave external shocks could be decreasing interest rates or a sudden decrease in fertility. In the design of these models, external shocks would most probably influence the values of certain parameters. Grabbers! The simplification of not taking into account external shocks is justified, since the interactive reports, primary interest of good attention this thesis is in expected (ex-ante) redistribution and expected (ex-ante) pension outcomes. However, this simplification also causes the model to be stylized.
In certain situations this could cause a certain outcome which would be different when the model would be stochastic. Disadvantages And Advantages Essays! For example, it could be concluded that no redistribution between partcipants of a pension fund takes place while this would be the good attention grabbers college essays, case if certain variables would be allowed to pwm thesis, vary. An example of this is described in good grabbers, appendix (‘). The model that is used to simulate the essays how to, net gain took the college, model of Joop Hartog (2013) as a starting point. This model can be found in appendix II. Pwm Thesis! In this thesis the net gain is simulated using equation the grabbers college, following model/equations : List of variables:
W = length of working life in years. P = duration of best universities creative retirement period in years. i??i?? = replacement rate (length of working life times the accrual rate) r = discount rate (real rate of return on standard life cycle investment scheme) y = starting salary as a fraction of the minimum wage. n = individual real growth of the good college, wage. f = franchise as a fraction of the universities writing uk, minimum wage.
i??i?? = pension premium (as a fraction of the salary minus the franchise) i??i?? = accrual rate. Equation (1) computes the net gain (NG) by dividing the discounted sum of pension benefits from the pension fund over the discounted sum of paid pension premiums to the pension fund. Good Grabbers College Essays! Both sums are discounted back to period 0, which means to the period before an individual starts working. This is done so as to equal the disadvantages and advantages food, time value of these sums and simulate a time-consistent net gain. Good Attention Grabbers College Essays! The discount rate (r) takes the value of the real rate of return on the standard life cycle investment scheme. The nominator represents the sum of discounted pension benefits.
The sum is computed by multiplying the replacement rate (i??i??) with the average salary, since the accrual system in the Netherlands is characterized by an average salary system. The replacement rate is determined exogenously by pwm thesis multiplying the length of the working life with the accrual rate. This is the case since participants generally only accrue pension rights while being employed. The equation reflects a uniform accrual system since the accrual rate is college essays constant and pwm thesis, time-independent. The average salary, the term between brackets, is computed by dividing the sum of all salaries earned during working life, over the length of the grabbers college essays, working life.
The denominator represents the sum of discounted pension premiums. Application For Sale Write Good! The pension premium (i??i??) is multiplied with every year’s salary, which increases every year with the good attention college, inflation (g) and the individual growth of the wage (n). Again, the and advantages of fast food, equation reflects a uniform accrual system since the pension premium is time-independent and constant too. Since the model is deterministic, the values of the franchise, starting salary, accrual rate and pension premium as a fraction of the minimum wage are kept constant for the whole simulation period. This is the case since all these variables are sensitive to external shocks or developments to a greater or lesser extent. Predicting these shocks and developments is hard and besides, outside the scope of this thesis. Furthermore, the good college, minimum wage increases with the inflation. Since all above mentioned parameters are computed as fractions of the college application for sale how to, minimum wage, they are automatically fully indexed with the value of the inflation. The net gain is only computed for the pension fund.
Therefore the college, first pillar pension benefit is not taken into account. Best Creative Uk! The franchise is used in equation (1) to reflect this. In the nominator the average salary which is used in determining the pension benefit is diminished by the franchise. In the denominator the labor income is diminished with the franchise, which results in a so called pensionable salary bron woordenboekje over which pension premium has to be paid. Search our thousands of essays: If this essay isn't quite what you're looking for, why not order your own custom Finance essay, dissertation or piece of coursework that answers your exact question? There are UK writers just like me on hand, waiting to help you. Attention College! Each of us is qualified to a high level in essay slave, our area of expertise, and we can write you a fully researched, fully referenced complete original answer to good essays, your essay question. Just complete our simple order form and you could have your customised Finance work in your email box, in as little as 3 hours. This Finance essay was submitted to us by a student in order to essays for sale how to write, help you with your studies. This page has approximately words.
If you use part of this page in your own work, you need to provide a citation, as follows: Essay UK, Pension system in the Netherlands . Available from: http://www.essay.uk.com/essays/finance/pension-system-in-the-netherlands/ [05-10-17]. If you are the original author of this content and no longer wish to have it published on our website then please click on the link below to request removal: 12-08-17 - Investment Banking 26-05-17 - Evolution of BASEL 21-12-16 - The effect of exchange rate and inflation on Foreign Direct Investment (FDI) - FINANCE FOR STRATEGIC MANAGERS - Adoption of IFRS – literature review - Initial Public Offerings - Implementation of the IFRS in Nigeria - DETERMINANTS OF VALUE ADDED TAX REVENUE IN NIGERIA 30-11-16 - Banking capital – Islamic banking 22-11-16 - Risk and expected return. We offer professional custom essay writing, dissertation writing and coursework writing service.
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Essay: The General Agreement on Tariffs and Trade (GATT) The General Agreement on Tariffs and Trade (GATT) were begin. From 1948 to good attention grabbers, 1994, the General Agreement on Tariffs and Trade (GATT) provide the rules for for sale write good much of world trade and hold the attention grabbers, position of authority over periods that saw in international commerece some of the highest growth rates. Throughout those 47 years it was a General agreement and organization that seemed well established. Following the conclusion of management, World War second was created by good attention grabbers, treaty. To further regulate world trade Terrifs and Trade was implemented to aide in the economic recovery following the war. Aims and objectives:
Through the reduction of tarrifs,quotas and subsidies GATTS reduce the barriers to international trade and it was its main objective. ‘ To expand International trade by liberating trade. ‘ Its Build an International trading system. ‘ It contribute to essays, the prosperity of US to ensure orderly and equitable expansion of World trade. ‘ international trade Expansion.
‘ increased standard of living. ‘ Cuts costs by 50 ‘ 100% on important electronic items. ‘ For agriculture trade it strengthen and clarify rules. ‘ To reduce subsided for agricultural production. ‘ full utilization of world resources. ‘ Expansion of production and international trade. ‘ Better usage of resource of the world. ‘ These objectives and goals not only limit its contents but also decide on the directives to good attention grabbers essays, follow while its development. ‘ Therefore progressive trade and liberalization is the central objective of the general agreement. (Cobb, 1994). Outcomes of the many rounds of the General Agreement on best universities writing uk Tariffs and Trade.
In which GATT system, albeit successful due to highly pragmatic leadership, which was imperfect, and so a series of rounds of laborious process of item-by-item tariff negotiations were held. In Between 1947 and 1995, and between participating countries there was eight rounds of negotiation. The rounds which were related to curtailing tarrif rates are the first six rounds , 7th round included the non-tariff obstacles. Table: GATT Rounds. ‘ $10 billion of trade affecting 45000 tariff concessions.
‘ Around 5,000 counts of tariff reductions. ‘ Around 8,700 tariff concessions, cutting 1948 tariff levels by good essays, 25% ‘ GATT was established as a governing world body. ‘ $2.5 billion in tariff reductions. ‘ Admission of Japan. ‘ $4.9 billion in tariff reduction.
‘ Creation of the European Economic Community (EEC. ‘ Adoption of Part IV of the GATT’ absolution to developed countries from according reciprocily. ‘ Reduction of $40 billion in essay slave, tariffs. ‘ Adoption of an good attention grabbers college essays, anti-dumping code. ‘ Reduction of more than $300 billion in tariffs. ‘ Control of the voluntary export restrictions and the proliferation of non tarrif barriers. Formation of BRIC. BRICS is an association of five major emerging national economies countries which includes Brazil, Russia, India, China, and South Africa. Pwm Thesis! The grouping was originally known as “BRIC” after the inclusion of South Africa in 2010 it is known as BRICS.
The members belonging to BRICS are all developing or newly industrialised countries. but they are distinguished by grabbers essays, their large, fast-growing economies. Sohail Aslam 128. Sadeed ud Din 135. Even those countries which have good relations good and services cannot be flot freely among them.Numbers of reasons are there due to which countries implement trade barriers.contries implement trade barriers to protect their on companies from college application essays for sale how to write good foreign competitiors.countries also implements to protect their consumers from dangerous or undesirable products. To avoid from complecated custom procedures countries also implements trade barriers. Although the trade barriers are in the benifts but the good attention grabbers, removal of unnecessary barriers will be in the favour of essay slave, global economy. BRICS are heterogenous group. By contributing in different sectors there contributing in global economy. Brazil is good attention college essays majorly contributing in agriculture sectors. Agriculture sector of brazil accounted for over 30% of total exports it provide 70% of employments and disadvantages food contributing 6% of GDP in 2010. The domestic econmy of brazil is dominated by sevice sector which provide 60% of emplyments and it contribute to the 2/3rd of the countries GDP. ??n comperison the industrial sector contribution to the GDP 27% and emplyed sector was 20%.
Russian economy is majorly driven energy sector. ??ndustry mining , manufacturingManufacturing industry of Russia which include mining energy production and construction contribute 80% of Russia export earning and nearly 60% of imports earning. Employed sector contributed 37% of the total GDP. Main contributor to GDP of Russia is service sector and having the share of 60%. However, its share of total exports was only 12% though that of imports was 27%. Agriculture has a relatively small share (less than 5%) of GDP and employs 10% of the workforce.
Its share in total exports and imports is also marginal (about 5% and college essays 13% respectively). India is mainly contributing in agriculture sector and employing over half of the work force. Its contribution to pwm thesis, GDP is declining and this sector only contributed19% of the GDP in 2010. Contribution of the service sector has been increasing because of the declining of agricultural sectors. It employs about a third of the workforce and contributes over 50% to the GDP. Trade in college, services accounts for over 34% of total exports and 20% of essay slave, imports. The share of industry in GDP and employment is 26% and 14% respectively.
In china industrial sector is good attention grabbers contributing half of the total GDP. Its manufacturing sector accounted for over 87% of total exports and nearly 80% of total imports. The services sector has also grown rapidly and contributed over 40% to the GDP and employed over 30% of the workforce. Services exports and imports, however, only accounted for around 10% of total trade. Agriculture sector of china is providing 40% of the employment which is continues main source of employment in china. But now a day the percentage of GDP of agriculture sector has been declining and stand only on 10%.Trade in approach and research, agricultural goods is marginal as agriculture production caters mainly to the domestic market.
In South Africa, the agriculture sector accounted for only 3% of GDP and employed 5% of the workforce in 2010. College Essays! 10% of the export of South Africa is essay slave because of agriculture sectors. Service sector of attention, south Africa contribute 2/3 of the GDP. The share of services in total exports and imports stood at around 18%. The industrial sector is dominated by mining industries and accounted for over 30% of GDP, 25% of the workforce, more than 70% of college essays how to write good, exports and 75% of imports in 2010. Over the attention grabbers college, past decade the shares of BRICS has more than double in global trade. Because of this the shift in the trade policies can be attributed. Best! Tariff rates have been decreased over the past few years in the BRICS economy and currently range from 8% to 12%. Russia has bound its tariff from the date of good attention college essays, WTO memberships. Interactive Approach Essays Reports! As per attention grabbers, domestics concerns both bound and apply rates has been kept higher for agriculture goods as compare to non agricultural goods. Pwm Thesis! only the Brazil higher applied tariff on good college essays non agriculture goods.
A large number of import restrictions in the form of quotas and prohibitions have also been done besides cuts in approach essays and research, tariff rates. For regulating imports in the BRICS licenses are imported. Rise in the technical barriers to trade and sanitary and phy to sanitary measures (SPS) occur applied by attention college, the BRICS. International standard setting organizations, are membered with all BRICS economies. including International Plant Protection Convention (IPPC).There are number of such arrangements amongst the BRICS themselves. For example, INMETRO, the standardization body of Brazil has a memorandum of coperation with Russia and pwm thesis a understanding agreement with India on quality management systems.
Similarly BIS, the standardization body of India has a memorandum of understanding with South Africa. Burgeoning trade volumes in the BRICS with an increase in the use of trade remedies economies has been accomplished. Trade remedies include countervailing duties,safeguards and anti dumping measures. India has emerged as one of the most vital users of attention grabbers college, anti-dumping measures while China has remained the most frequent target of anti-dumping duties. Besides merchandise trade, there has also been a significant rise in trade in services for the BRICS economies. Interactive Approach! Almost all the BRICS countries clocked double-digit growth in grabbers essays, the import and export of services. Of the 12 services sectors covered under the college essays for sale how to write good, WTO??s General Agreement on Trade in Services (GATS), specific commitments have been made by Brazil in 7, Russia in 11, India in 6, China in 9 and South Africa in 8 service sectors. Ayesha Rizwan Roll # 110. There are some factors that hampering the attention, BRICS trade these are:
1. Poor infrastructure. 2. Higher duties on items of trade e.g. textiles and food products. 3. Poor trade facilitation regimes. 4. Less focus on trade in services. 5. Lack of of fast, bargaining capacity. 6. Good Attention! Lack of negotiation capacity. 7. Minimum focus on trade in services.
8. Unnecessary restrictions on imports and exports. Some recommendations are there through which we can improve the measures of trade: ‘ We should have large focus on trade in services, as they have more advantageous in a sense that it is not affected by custom duties and poor infrastructural facilities. Even though service sector accounts for 60% or more of GDP in all BRICS countries except India. ‘ A large number of import restrictions in college for sale how to, the form of prohbition and quotas should be removed. ‘ Higher duties on textile and food products should be removed as BRICS are heterogeneous group and they are contributing in different sectors. ‘ Trade facilitation regimes should be good. ‘ Trade can be more effective by reducing the foreign export subsidies, tariff and good attention grabbers non-tariff barrier and essay slave internal supports.
‘ Enhance effective communication and dialogues among BRICS members for trade and investment. ‘ Enhance cooperation and coordination among BRICS members. Attention Grabbers Essays! This will lead them for and advantages of fast essays good relations among them. ‘ As India and good attention college Brazil, contributing in agriculture sector so there is a need to reduce the subsided for the agriculture production. ‘ BRICS need to enhance the access to the markets for their potential export products and services. Supply Chain Case Study! As actual and potential products and services are of great importance. ‘ There is a need to access the new technology to gain comparative advantage in new products and services. ‘ As bargaining is the good attention grabbers essays, complicated issue involving different factors and imports are the basic element in bargaining position of BRICS so BRICS need to enhance its bargaining capacity. ‘ BRICS need to pwm thesis, enhance its negotiation capacity also for its products and services. Aleesha Asif Roll # 101.
The first thing which is on the preference while highlighting the good grabbers, achivements achived by the GATT that the system has become compatible that it may run its functions until WTO possess its recent subsitutions. The General Agreement on Tariffs and universities writing Trade (GATT) was multilateral agreement and was implemented to regulate world trade to aide in the economic recovery following the war. GATT provides for fair trade rules and good college essays the gradual reduction of tariffs, for interactive to writing and research reports goods, services and grabbers essays intellectual property, its purpose was the “substantial reduction of tariffs and other trade barriers, mutually beneficial basis and the deduction of preferences”. A large number of import restrictions in the form of quotas and management study prohibitions have also been done besides cuts in tariff rates. GATT’s main objective was to reduce the attention grabbers, barriers of world trade through the reduction of essay slave, tariffs and quotas. Good Attention! It was an image in the mnds of the disadvantages food, people that for college essays healthy world trade restrictions will be made for the relation of the taxes or tarrifs. The purpose of the GATT is to provide healthy life style ensuring employment opportunities, expanding exchange of goods consultations should be done to avoid disagreements from people for the development resources It should be used in accordance to ensure full employment in the participating nations to increase world population however it is pwm thesis surprising that “substantial” in this is not used for elimination of discrimination. Thus, the principle of most favoured nation indicates that each nation should be behaved as the most favoured nation.
International trade rules are not as easy as those governing domestic trade. The rules of attention grabbers college, international trade are far more difficult . This difficulty is due to protect its national economic space for the urgent need for each country 1929’s great economic criises of some countries lead to the care to again organize the postwar conditions like US britian. Now if we look at pwm thesis the back we will see that BRICS has doubled its shares.The share of services in total exports and good college essays imports stood at around 18%. A large number of import restrictions in the form of quotas and pwm thesis prohibitions have also been done besides cuts in tariff rates. As mentioned in this report, almost all the BRICS countries double-digit growth in the export and import of services. The GATT had probably played a predominant role in the world trade.The GATT remained since the end of the Second World War as the only multilateral code governing international trade and for more than 40 years, different changes were occured in trade relations between the different countries of the world. It should be noted that one of the main objectives of the GATT is to promote development, and raise living standards in developing countries which is far from being achieved.
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This Law essay was submitted to us by a student in order to help you with your studies. This page has approximately words. If you use part of this page in your own work, you need to pwm thesis, provide a citation, as follows: Essay UK, Essay: The General Agreement on Tariffs and Trade (GATT) . Available from: http://www.essay.uk.com/essays/law/essay-the-general-agreement-on-tariffs-and-trade-gatt/ [04-10-17]. If you are the original author of this content and no longer wish to have it published on our website then please click on essays the link below to request removal: 22-08-17 - Law problem question – FOB contract 12-08-17 - Contract law – problem question example - Contract law problem scenario - Contract law problem question – requirements for contract - Legal problem question: free consent - Why is it necessary to of fast essays, study law in business? 17-04-17 - What requirements fall upon the state to good grabbers college, distinguish legitimate democratic process from mob rule?
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