Pension plans and the retirement replacement rates in the Netherlands

This study compares the expected retirement replacement rates of several cohorts of Dutch employees at the time of their planned retirement with the 'actual' replacement rates based on available pension records. We find that using reasonable indexation rates, the expected replacement rates�are higher than the one we compute. Larger discrepancies are found for younger cohorts. We decompose the difference between the expected and 'actual' replacement rates and find that the mismatch is related to poor institutional knowledge for the whole sample. We also show the role of assumptions on institutions and on wage profiles in determining our results.

Motives of Socially Responsible Business Conduct

The social and ecological challenges that governments face have raised their interest in socially responsible business conduct (SRBC). In this article we analyze the motives of executives to perform SRBC. We distinguish three types of motives: financial, ethical and altruistic motives. We test the hypotheses on a sample of 473 executives. The estimation results show that SRBC is driven by a combination of intrinsic and extrinsic motives, but that the intrinsic motives are stronger than the extrinsic motive.intrinsic motivation;extrinsic motivation;corporate social responsibility;socially responsible business conduct

HORACE: software for the analysis of data from single crystal spectroscopy experiments at time-of-flight neutron instruments

The HORACE suite of programs has been developed to work with large multiple-measurement data sets collected from time-of-flight neutron spectrometers equipped with arrays of position-sensitive detectors. The software allows exploratory studies of the four dimensions of reciprocal space and excitation energy to be undertaken, enabling multi-dimensional subsets to be visualized, algebraically manipulated, and models for the scattering to simulated or fitted to the data. The software is designed to be an extensible framework, thus allowing user-customized operations to be performed on the data. Examples of the use of its features are given for measurements exploring the spin waves of the simple antiferromagnet RbMnF$_{3}$ and ferromagnetic iron, and the phonons in URu$_{2}$Si$_{2}$.Comment: 14 pages, 6 figure