Die Einrichtungen der preußischen Landkreise auf dem Gebiete der Kriegswirtschaft

Report of the Royal Commission on National Health Insurance

Bibliographic data

Monograph

Identifikator:: 1015576184

URN:: urn:nbn:de:zbw-retromon-27026

Document type:: Monograph

Author:: Leitner, Friedrich http://d-nb.info/gnd/139681477

Title:: Bilanztechnik und Bilanzkritik

Edition:: Sechste und siebente Auflage

Place of publication:: Berlin

Publisher:: Walter de Gruyter & Co., vormals G.J. Göschen'sche Verlagshandlung - J. Guttentag, Verlags-Buchhandlung - Georg Reimer - Karl J. Trübner - Veit & Comp.

Year of publication:: 1923

Scope:: 1 Online-Ressource (VIII, 424 Seiten)

Digitisation:: 2018

Collection:: Business and Management Classics

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: I. Teil. Die ordentlichen jährlichen Schlußbilanzen

Collection:: Business and Management Classics

044 MAJORITY REPORT. tions to superannuation funds in which the members are interested—is theoretically attractive, but is believed to be unworkable. The payments are to be subject to the prescribed conditions, and the regulations which have been made show the character of the questions in which the administering Departments would be involved, if this additional benefit were put into practice. These questions extend to the constitution of the superannuation fund, the character of the benefits pro- vided out of it, the manner in which its moneys are invested, and its financial position as shown by its periodical valuations. As the point at issue is the payment of money which has arisen out of contributions compulsorily levied under an Act of Parlia- ment to a fund established on an altogether different basis, it is inevitable that the regulations should provide, as they do, for the intervention of the Joint Committee in the control of the fund to an extent which, if intervention were. conceded at all, could scarcely be tolerated by the management of a private and self-governing institution. There appears to be no demand for this form of additional benefit, and if a demand arose we are satisfied that the conditions prescribed by the regu- lations are, and must be, such that the proposal would not be pursued. We anticipate, therefore, that no use will be made of additional benefit No. 10. At the same time it must not be overlooked that the need for provision of this kind has been much lessened by the introduction of the Contributory Old Age Pensions Scheme. We recommend therefore, that additional benefits Nos. 9 and 10 should be removed from the list. 597. Additional benefit No. 11 is ‘‘ payments to members who are in want or distress, including the remission of arrears whenever the arrears may have become due.”” The first part of this benefit, viz., payments to members in want or distress, has evidently met a need and has been adopted by many Socie- ties, but the latter part which, it is to be noted, is restricted in its operation to members in ‘* want or distress,” a qualification which is somewhat difficult to apply, has now been rendered unnecessary by reason of the inclusion in the Regulations, under paragraph 14 of the Schedule, of a new additional benefit (No. 19), viz., *‘ the payment in part of any sickness and dis- ablement benefits to which a member, who is an employed contributor, would otherwise have been disentitled owing to arrears due to inability to obtain employment, and the payment of any maternity benefit to which, for the like reason, he would otherwise have been disentitled.”” We recommend, therefore. that additional benefit No. 11 should be restricted to ‘* payments to members in want or distress ’’ 598. We would also point out that the new additional benefit No. 19 would itself become superfluous if effect were given to our recommendation in paracraph 655. that there should be no

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