Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários

Detalhes bibliográficos
Autor(a) principal: LEMOS, João Lennon dos Santos
Data de Publicação: 2015
Tipo de documento: Trabalho de conclusão de curso
Idioma: por
Título da fonte: Repositório Institucional da UFRN
Texto Completo: https://repositorio.ufrn.br/handle/123456789/34213
Resumo: The teaching profession in all its diversity is inserted into a political and social context that contributes to its differential treatment in the retirement eligibility conditions in relation to other professionals. Other factors relevant to the exercise of the function is the unhealthiness, found by several studies that justify this distinction. In this environment, this study makes a historical approach of the profession and suggests a benefit plan analysis on different scenarios in order to list possible pension standards for teachers. The analysis has an actuarial method and is seen in 4 different scenarios of retirement (special retirement, regular retirement, regular retirement with unhealthy additional and special retirement with unhealthy additional), applied to both sexes in Defined Contribution and Defined Benefit plans. The results show the actuarial impact of teachers on the adoption of each scenario in relation to the present value of future benefits, benefit salary, cumulative amount ratio with respect earnings, normal cost and contribution rate.
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spelling LEMOS, João Lennon dos SantosMyrrha, Luana Junqueira DiasCorrêa, Cristiane Silva2021-09-20T11:52:42Z2016-08-10T17:28:59Z2021-09-20T11:52:42Z2016-08-10T17:28:59Z2015-12-092012912867https://repositorio.ufrn.br/handle/123456789/34213The teaching profession in all its diversity is inserted into a political and social context that contributes to its differential treatment in the retirement eligibility conditions in relation to other professionals. Other factors relevant to the exercise of the function is the unhealthiness, found by several studies that justify this distinction. In this environment, this study makes a historical approach of the profession and suggests a benefit plan analysis on different scenarios in order to list possible pension standards for teachers. The analysis has an actuarial method and is seen in 4 different scenarios of retirement (special retirement, regular retirement, regular retirement with unhealthy additional and special retirement with unhealthy additional), applied to both sexes in Defined Contribution and Defined Benefit plans. The results show the actuarial impact of teachers on the adoption of each scenario in relation to the present value of future benefits, benefit salary, cumulative amount ratio with respect earnings, normal cost and contribution rate.A profissão docente, em toda sua diversidade, é inserida em um contexto político e social que colabora para seu tratamento diferenciado em relação à outros profissionais quanto aos critérios de elegibilidade à aposentadoria. Outro fator pertinente ao exercício da função, é a insalubridade constatada por diversos estudos que justificam essa distinção. Nesse plano, o presente estudo faz uma abordagem histórica da profissão e propõe uma análise de planos de benefícios em diferentes cenários a fim de elencar possíveis padrões previdenciários aos professores. A análise, de caráter atuarial, engloba a definição de 4 cenários diferentes de aposentadoria (aposentadoria especial, aposentadoria normal, aposentadoria normal com insalubridade e aposentadoria especial com insalubridade), aplicados, cada um, à ambos os sexos em planos de Contribuição Definida e de Benefício Definido. Os resultados apresentam o impacto atuarial para os professores da adoção de cada cenário em relação ao valor presente dos benefícios futuros, ao salário de benefício, à razão montante acumulado em relação ao salário, ao custo normal e à alíquota de contribuição.Universidade Federal do Rio Grande do NorteUFRNBrasilCiências AtuariaisAn error occurred getting the license - uri.info:eu-repo/semantics/openAccessPrevidênciaAposentadoria dos professoresEquilíbrio financeiroEquilíbrio atuarialAposentadoria dos professores: análise de critérios e custeios de benefícios previdenciáriosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisporreponame:Repositório Institucional da UFRNinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNTEXTBeneficiosPrevidenciarios_Lemos_2015.pdf.txtExtracted texttext/plain162655https://repositorio.ufrn.br/bitstream/123456789/34213/1/BeneficiosPrevidenciarios_Lemos_2015.pdf.txta37316496eca19173fc2a8258ca0f0aaMD51ORIGINALBeneficiosPrevidenciarios_Lemos_2015.pdfapplication/pdf2158086https://repositorio.ufrn.br/bitstream/123456789/34213/2/BeneficiosPrevidenciarios_Lemos_2015.pdf880adf20912c2b44a02947e44f8de152MD52CC-LICENSElicense_rdfapplication/octet-stream9https://repositorio.ufrn.br/bitstream/123456789/34213/3/license_rdf42dd12a06de379d3ffa39b67dc9c7affMD53LICENSElicense.txttext/plain756https://repositorio.ufrn.br/bitstream/123456789/34213/4/license.txta80a9cda2756d355b388cc443c3d8a43MD54123456789/342132022-05-16 11:10:17.798oai:https://repositorio.ufrn.br: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ório de PublicaçõesPUBhttp://repositorio.ufrn.br/oai/opendoar:2022-05-16T14:10:17Repositório Institucional da UFRN - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.pr_BR.fl_str_mv Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
title Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
spellingShingle Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
LEMOS, João Lennon dos Santos
Previdência
Aposentadoria dos professores
Equilíbrio financeiro
Equilíbrio atuarial
title_short Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
title_full Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
title_fullStr Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
title_full_unstemmed Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
title_sort Aposentadoria dos professores: análise de critérios e custeios de benefícios previdenciários
author LEMOS, João Lennon dos Santos
author_facet LEMOS, João Lennon dos Santos
author_role author
dc.contributor.referees1.none.fl_str_mv Myrrha, Luana Junqueira Dias
dc.contributor.author.fl_str_mv LEMOS, João Lennon dos Santos
dc.contributor.advisor1.fl_str_mv Corrêa, Cristiane Silva
contributor_str_mv Corrêa, Cristiane Silva
dc.subject.pr_BR.fl_str_mv Previdência
Aposentadoria dos professores
Equilíbrio financeiro
Equilíbrio atuarial
topic Previdência
Aposentadoria dos professores
Equilíbrio financeiro
Equilíbrio atuarial
description The teaching profession in all its diversity is inserted into a political and social context that contributes to its differential treatment in the retirement eligibility conditions in relation to other professionals. Other factors relevant to the exercise of the function is the unhealthiness, found by several studies that justify this distinction. In this environment, this study makes a historical approach of the profession and suggests a benefit plan analysis on different scenarios in order to list possible pension standards for teachers. The analysis has an actuarial method and is seen in 4 different scenarios of retirement (special retirement, regular retirement, regular retirement with unhealthy additional and special retirement with unhealthy additional), applied to both sexes in Defined Contribution and Defined Benefit plans. The results show the actuarial impact of teachers on the adoption of each scenario in relation to the present value of future benefits, benefit salary, cumulative amount ratio with respect earnings, normal cost and contribution rate.
publishDate 2015
dc.date.issued.fl_str_mv 2015-12-09
dc.date.accessioned.fl_str_mv 2016-08-10T17:28:59Z
2021-09-20T11:52:42Z
dc.date.available.fl_str_mv 2016-08-10T17:28:59Z
2021-09-20T11:52:42Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.identifier.pr_BR.fl_str_mv 2012912867
dc.identifier.uri.fl_str_mv https://repositorio.ufrn.br/handle/123456789/34213
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dc.publisher.none.fl_str_mv Universidade Federal do Rio Grande do Norte
dc.publisher.initials.fl_str_mv UFRN
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Ciências Atuariais
publisher.none.fl_str_mv Universidade Federal do Rio Grande do Norte
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFRN
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