@article{Rusinowicz_2014, title={Pracownicze programy emerytalne – błąd systemu, czy źródło oszczędności emerytalnych}, volume={2}, url={https://czasopisma.uni.lodz.pl/foe/article/view/99}, abstractNote={<p align="left">Efektywne i skuteczne zorganizowanie systemu zabezpieczenia emerytalnego nale<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ż</span></span><span style="font-family: Times New Roman; font-size: xx-small;">y obecnie </span>do najtrudniejszych i najistotniejszych problemów społecznych. Rosn<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą</span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">ce kwoty dotacji bud</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ż</span></span><span style="font-family: Times New Roman; font-size: xx-small;">etowych </span>do systemu emerytalnego wskazuj<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">na konieczno</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ść </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">poszukiwania alternatywnych </span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ź</span></span><span style="font-family: Times New Roman; font-size: xx-small;">ródeł </span>finansowania bezpiecze<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ń</span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">stwa emerytalnego. Pracownicze Programy Emerytalne s</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">form</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;">zorganizowanego, </span>grupowego i systematycznego oszcz<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ę</span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">dzania pieni</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ę</span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">dzy na przyszł</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">emerytur</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ę</span></span><span style="font-family: Times New Roman; font-size: xx-small;">. W Polsce </span>programy funkcjonuj<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">od kilkunastu lat i składaj</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">si</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ę </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">na III filar systemu emerytalnego. S</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą </span></span><span style="font-family: Times New Roman; font-size: xx-small;">to </span>programy emerytalne tworzone przez pracodawców dla zatrudnianych przez nich pracowników. Z uwagi na brak dostatecznej informacji i dyskusji na temat pracowniczych programów emerytalnych w artykule omówiono zasady działania pracowniczych programów emerytalnych w Polsce oraz dokonano próby identyfikacji zalet i wad obecnego rozwi<span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą</span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">zania ocen</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ę </span></span><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: Times New Roman; font-size: xx-small;">pozostawiaj</span></span><span style="font-family: TimesNewRoman; font-size: xx-small;"><span style="font-family: TimesNewRoman; font-size: xx-small;">ą</span></span><span style="font-family: Times New Roman; font-size: xx-small;">c </span>czytelnikom.</p><p align="left"> </p>}, number={300}, journal={Acta Universitatis Lodziensis. Folia Oeconomica}, author={Rusinowicz, Aleksy}, year={2014}, month={Feb.} }