{"id":138425,"date":"2026-01-12T17:35:18","date_gmt":"2026-01-12T17:35:18","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/metodos-de-financiacion-de-planes-de-pensiones-de-empresa\/"},"modified":"2026-01-12T17:35:18","modified_gmt":"2026-01-12T17:35:18","slug":"metodos-de-financiacion-de-planes-de-pensiones-de-empresa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/metodos-de-financiacion-de-planes-de-pensiones-de-empresa\/","title":{"rendered":"Metodos de financiacion de planes de pensiones de empresa"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Perez Domingo M. Reyes <\/strong><\/h2>\n<p>El trabajo esta configurado por cuatro partes: 1).- definicion del marco legal y de la terminolog\u00eda empleada en todo el estudio. 2).- Definicion de los metodos de financiacion de \u00abbeneficios devengados\u00bb y \u00abbeneficios proyectados\u00bb. 3).- Tratamiento actuarial de las prestaciones secundarias a la de jubilacion. 4).- analisis de un plan de prestaciones de jubilacion integrado con las prestaciones publicas. Importancia del colectivo valorado, del metodo de coste utilizado y de la incorporacion, o no, de las prestaciones publicas. Se concluye con el desaconsejo de la utilizacion de metodos de devengo para valoraciones de planes integrados.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Metodos de financiacion de planes de pensiones de empresa<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Metodos de financiacion de planes de pensiones de empresa <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Perez Domingo M. Reyes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Manuel Artis Ortu\u00f1o<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Carles Murillo Fort <\/li>\n<li>Catalina Juan eda Sampol (vocal)<\/li>\n<li>Antonio Alegre Escolano (vocal)<\/li>\n<li>Vicente Moratal Oliver (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Perez Domingo M. Reyes El trabajo esta configurado por cuatro partes: 1).- definicion del marco legal y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[951,82,974,1068,126,6646,1475],"tags":[20268,29132,20323,33539,252956,246860],"class_list":["post-138425","post","type-post","status-publish","format-standard","hentry","category-barcelona","category-ciencias-economicas","category-econometria","category-estadistica-economica","category-matematicas","category-matematicas-actuariales","category-probabilidad","tag-antonio-alegre-escolano","tag-carles-murillo-fort","tag-catalina-juan-eda-sampol","tag-manuel-artis-ortuno","tag-perez-domingo-m-reyes","tag-vicente-moratal-oliver"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/138425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=138425"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/138425\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=138425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=138425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=138425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}