نشریه تامین اجتماعی
سال چهاردهم شماره 1 (پیاپی 50، زمستان 1397)

In this article, the retirement plan in difficult and harmful businesses in terms of financial burden on social security organization in two ways comparing to normal retirement conditions and comparison with the initial retirement provision in hard and harmful businesses (subject of Note 2 of Article 79 of the Social Security Code) Reviewed. The results of this paper indicate that the retirement plan in the harsh and harmful businesses has had a huge burden on the organization. Thus, the cost of the project to the basic and nominal prices of 1394 in the first case (compared with the normal retirement conditions) was 7.4 and 2.5 times the revenue of the plan, and in the latter case (compared with the hard and harmful previous law), respectively, 5.2 and 2 times It has been the revenues of the plan, which has accelerated the overhead of the organization's resources and expenditures, which have been the main problems of the organization in recent years. The results also indicate that if all aspects of the cost of the plan for the social security organization are taken into account in the passage laws (subject of Circular No. 11), the implementation of this plan (and in general such plans) will have no financial burden for the Social Security Organization It will not have . .

In a pension fund with the cash balance (CB) plan, the pension contributions with a guaranteed rate are accumulated and at retirement the lump sum is paid to the beneficiary of the fund. CB plans are subcategorized in defined benefit (DB) plans. However CB plans have fundamental differences with DB ones. Generally, approaches which are used in valuation of defined benefit plans, are applied to valuation of cash balance plans that are not always suitable. In this article, we consider the benefits of pension CB plans as a financial liability and a derivative of interest rate. Using financial models, we calculate the market consistent value of the liabilities. One and two factors Hall-White model are used for modeling the crediting rate based on zero coupon bond and then an analytical response for market consistent valuation is obtained. The results gained in this approach are compared with two common approaches used in CB plans valuation. We concluded that with use of the market consistent method problems of liabilities underestimation and sharply increase in normal costs are solved. Due to the above observations, market consistent valuation are more suitable for CB plans valuations.

Over the last two decades, the debate on the nature and reform of public pension systems with the financial system of PAYG has grown in the world. Many countries have reformed their public retirement system based on the social, economic and demographic changes. One of the reforms used for the PAYG pension system is the Automatic Balancing Mechanism. When there is a demographic risk such as decrease of labor and economic risks such as a financial deficit, the mechanism is applied to the system to restoring liquidity and sustainability of the system in the long run . The aim of this research is to study an automatic balanced mechanisms to restore the liquidity and sustainability of a PAYG pension system based on changes in its main variables, such as the contribution rate, normal retirement age and indexation of pensions. Using nonlinear optimization methods, this mechanism, determines and applies optimal values of this essential parameters in the long run by assessing demographic changes. The results have been applied to the data from the Iranian Social Security Organization.

Health service providers to increase efficiency, reduce costs, efficient use of resources, improve quality of their services, more efficient education and develop specialized skills, adopt centralization strategy. The purpose of this study is to investigate the necessity and feasibility of centralization specialized care services in social security health centers. The statistical population of this research is the health centers affiliated to Tehran Social Security Organization. Data gathering tools in this research include: literature review, documentation and data sources of health centers and expert panels. The findings show that, if the facility is centralized, The ratio of the number of actual surgery to the number of potential surgery increase for ophthalmic equipment from 11.9% to 27% and for optometrists from 17.3% to 21%; for the ENT equipment from 0.9% to 2.5%, and for ENT specialists from 15.8% to 24.3%; for urology equipment from 1.9% to 6.9% , and for urology specialists from 14.8% to 21.5%. According to the findings of the study, it was revealed that existing capacities and facilities have not used efficiently, and if there are necessary conditions for centralization of facilities at the reference centers, will increase the efficiency.

Today, fraud, which dates back to the size of human life, is a multi-million dollar business worldwide, and its financial size is increasing day by day. In recent years, the development of new technologies has opened many ways for fraudsters and criminals to commit fraud. Creating a new information system, in addition to all its benefits and benefits, may offer more opportunities for offenders to commit fraud.  Identification of the critical points of the occurrence of fraud in the first step. Identifying the fractious sectors of the Social Security Organization by completing the questionnaire, interviewing and reviewing cases, the prioritization and related data were extracted from the relevant database. Primary refinement data and key variables were identified. All possible scenarios from the two existing "cheating" and "healthy" situations are designed to prepare the test and test data sheets in the form of Excel files and to identify the patterns of behavior of the insured organizations of the Social Security Organization in order to exploit the resources available to the data mining algorithms. The results of the implementation of artificial neural network algorithms, decision trees and the nearest designer neighbor were identified in the form of three separate tests by simulation software and the best algorithm for implementing the final SQL code. In the final section of the research, the manufacturer's suggestions Reforming and preventing fraud in the social security organization It is described in detail.

The purpose of this study was to investigate the social factors affecting the satisfaction of insured persons from the legal provisions related to the transfer of insurance records between the funds. The method of this research is survey and in terms of its purpose. The statistical population of the research is the insured persons of the country's pension funds. According to the Cochran formula, the sample size was 351 people. Data collection was based on a questionnaire and consisted of 15 questions. In order to investigate the hypotheses of the research, structural equation modeling and spss software and Smart PLS software were used. The t-test statistic of the effect of knowledge on the satisfaction variable (7.2059t =) and the effect of the economic status variable on the satisfaction variable (4.1391t =) and the effect of the history of the variable on the satisfaction variable (5.1350t =) and other influential variables were determined . Since the value of the test statistic (T-value) of all these paths is greater than the magnitude of 1.96, these effects are significant and the related assumptions are confirmed. There is a meaningful relationship between the level of awareness ، the economic situation، period of contribution، the time of request and the salaries or income of the applicant's premium, with their satisfaction on the implementation of legal provisions regarding the transfer of insurance records between the funds.

The contemporary world is developing at an amazing pace. Organizations, as one of the most prominent features of today's societies, are also rapidly evolving, and in the present system, promotion of performance is one of the main goals of any organization alive and active. Therefore, it is obvious that examining the variables that affect it can be a guide for managers to improve the organization. In this regard, we seek to assess the role of mediator of organizational features in the relationship between budgeting process and financial performance in social security (Case Study: West Tehran Administration). This research is of descriptive-analytical type in nature, descriptive-analytical research and in terms of purpose, it is a type of applied research. The method of data collection is field survey and surveying (using a questionnaire) and a hypothesis type. In this research, the proposed model was tested using a sample of 165 and using partial least squares method (PLS). The findings indicate a significant positive effect of budgeting process on financial performance of the organization, directly and indirectly (through organizational characteristics). Also, organizational characteristics also have a significant effect on financial performance. This research for executives explains the fact that they do not only do nothing to damage by investing in the budgeting process but also gaining a competitive advantage through improving financial performance.

The only meaning of priority, is the priority of consensus" Bruno de Finetti, 1952. The analysis presented in this article is focused on social welfare as the purpose of social unity. This analysis is basically based on an experimental research that the Europe's council has done in some European countries (and also in a multinational institute and a high school). This experiment was based on inviting citizens (employees and college student, etc. depending on the study case) to think about 3 questions based on the mutual action logic: "what is welfare in your opinion?", "what is the meaning of not having welfare?", "how much are you ready to help welfare?". The main difference between this experiment and other experiments is not the type of questions, but it is more about the point that these questions are created for "groups of citizens". In fact, this dynamism –that has shown relations between people's life conditions and social, economic and inherent evolutions of their environment– has made "objectifying" to individual comprehension and attaining to consensus about something that is essentials for everybody, more possible. Even if welfare, according to its nature, is considered individually, when it gets presented will be the purpose of society. So because of this, asking about public welfare would be essential for managing collective life.