Ninth NAPF Survey Published

Article Abstract:

The National Association of Pension Funds' Ninth Annual Survey of Occupational Pension Schemes - 1983 was published recently. It gives insight into the practices of an increasingly powerful section of the financial world. Sixty-nine percent of all schemes preferred to invest privately as opposed to insurance managed fund units at nineteen percent or insured schemes at twelve per cent. Eighty-four percent of the schemes had compulsory membership, while twelve percent were voluntary, and four percent by invitation. The fraction of eligible earnings accrued as pension for each year of pensionable service was 1/60, and in the public sector it is 1/80 plus 3/80 lump sum as a basis.

Compensation and benefits, Private sector

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Capital investment appraisal techniques: a survey of current usage

Article Abstract:

A study was conducted to examine the impact of organizational change on capital investment appraisal. Results show that such change modified established standards between company size and investment valuation. Firms now exercise a combination of several methods, havehigher applications for complex cash flow methods and minimize use of less accurate accounting rate of return.

Research, Capital investments, Organizational change, Valuation

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Management control systems in NPOs: an Italian survey

Article Abstract:

A survey of top managers in 76 Italian not-for-profit organizations was conducted to help examine the role and characteristics of Management Control Systems (MCS). Managers widely use Management Control Systems in both for-profit and not-for-profit organizations to establish effective organizational control.

Italy, Management, Social policy, Nonprofit organizations

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