التقييم المالي والإداري والقانوني لتطبيق قانون التقاعد في فلسطين
Date
2007-04-29
Authors
زاهي اسعد ذيب ابن علي
Zahi Asad Deeb Ben Ali
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
The importance of this study stems from the role that pension systems play
on both social and economical levels. Pensions provide societies with great
welfare which has a positive impact on improving work conditions and on
protecting workers from employment risks. Pensions also help reduce high
costs resulting from social problems caused by poverty.
This study aims to explore the current situation of pension systems applied
in the Palestenian territories and to specify financial, managerial and legal
obstacles in the face of applying a pension system. Moreover, it aims at
specifying suitable conditions and mechanisms to create an independent
establishment that manages pension assests and their investments.
This study includes a discussion of different theoratical aspects related to
managing pension systems and comparing their application with
Accounting standards and patterns applied in neighboring countries.
Data for this study was collected through two questionnaires. The first one
included (48) statements covering four domains related to differnt aspects
of a pension system which are financial, legal, and managerial obstacles,
the fourth domain is related to the mechanisms and conditions of creating
an independent establishment for pension and social security.
The second questionnare included (32) statements covering two domains
Where the first domain works on measuring the level of satisfaction of the
employee in the public sector about pension laws applied now. The second
domain works on determining the range of desire and acceptance of the
public sector employee to apply the general law of pension.
The sample of the study included (199) employees who work in diffrent
public institutions of the Palestenian Authority. Data was collected during
the period between January 2006 and September 2006.
.Five hypotheses were tested during this study as covered in chapter four..
Analysis was done using SPSS software. In addition to testing hypothesis,
some descriptive statistics were used such as: frequency, percentage, mean,
regression analysis, and standard deviation, and analytical statistics such as
the Coefficient of Variation, T- test and One-Sample Statistics.
The study concluded with important results. It has become apparent that
there are two types of pension funds applied in the govermental sector.
These funds have no direct effect on the local financial market. There are
dificulties in funding a pension establishment on the short run becuase it
depends on pay-as-you go or funded plans.
systems (unfunded pension plans) not on prepaid
The study concluded that the future of these systems is not encouraging
becuase such systems are limited to govermental entities that are totally
controlled by the goverment.
This study concluded the importance of changing to funded pension plans
unifying the current pension systems, nominating part of the foreign grants
to funding a pension establishment in the short run, stopping govermental
intervention in the operation of the current system, chosing aqualified
administrators to manage and invest pension assets, and enforcing pension
plans on both public and private sectors. These are important pre-requisites
needed to create an independent establishment for pensions.
the current pension plans. Employees currently participating in
.The study also measured the perceptions of public employees relevant to to governmental pension plans are not satisfied and look forward to applying
a general pension law and creating an independent establishment that
manages pension assets as soon as possiple.
This study recommends that the success of pension systems requires
moving to independent bodies other than the government to control assets
and investments of funds. Making pension participation compulsory,
applying a general pension law, encouraging private sector establishments
and civil society organizations to participate and cover all of their
employees. In addition to changing the Palestinian tax code to provide
incentives that encourage the participation of these private institutions in
the fund.
It is also advisable to accelerate the process of applying a general pension
law and to benefit from other regional well established patterns and laws by
applying them – with modification – gradually while keeping previous.
systems in place for workers who are over (45) years, as stated in material
(115) from the general law of pension. What is mentioned in this material
agrees with material (27) from the same law which is related to right of
pension and stating the compulsory age of pension as (60) years under
acondition of serving (15) years accepted for pension.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation