جستجوی مقالات مرتبط با کلیدواژه "social security organization" در نشریات گروه "حسابداری"

The crisis of deficit financing of long-term liabilities in the Social Security has been one of the most important issues facing the organization in recent years. The present study deals with the effect of parametric corrections in financing long-term commitments with the aim of introducing the optimal model of parametric corrections.

In order to achieve the objectives of the research by changing the three main parameters including: premium rate, retirement age and premium payment history, their impact on the resources of the Social Security over a period of 70 years according to actuarial and related computing software ( ILO – PENS and PRAST) estimated. The research data were also analyzed based on statistical calculations and SPSS software. Finally, the findings of both methods are compared.

A- According to the obtained results, in case of applying any of the above reforms, the end point in the resources of the will be postponed until 2035, 2036 and 2038, respectively, and the necessary resources will be provided to pay the long-term obligations. B- The priority of each parametric correction is introduced and managers can make decisions based.C- The results of the findings of both methods are compared.

 By carrying out parametric reforms, the Social Security, in the short term, while resolving the current financing crisis, providing the necessary resources to meet long-term commitments, also has ample opportunity to plan structural and long-term reforms.,

Subject and Purpose:

 of the Article: The Social Security Organization, like any other for-profit and non-profit organization, is always faced with the issue of budget allocation. This article aims to design a performance-based budgeting model with an emphasis on the model used in performance based budgeting (input, process, output and outcome continuum) in the Social Security Organization.

The elements of this model are identified using cognitive mapping technique, organizational experts' opinions and semi-structured interviews, identification, based on hierarchical analytical technique of leveling, using pairwise comparisons to determine the coefficient of importance and using TOPSIS technique at each priority level. Were classified.

The research findings show that the organization for its survival should pay special attention to the sustainability of economic activities in the country and on the other hand to perform optimal organizational affairs, reduce unnecessary traffic… Virtual social security should be expanded and developed.

Conclusion, Originality and its Contribution to the Knowledge: 

In order to get rid of the current recession, the organization should refrain from relying solely on receiving premiums as the main source and spend most of its funds on major matters such as developing national organizational, operational and evaluation plans.

since application of budgeting based on performance in improving the level of responsibility for response and fulfillment of financial reporting goals has an important contribution, so in this study, we study the effect of application of budgeting based on performance improvement on the quality of reporting quality of financial reporting organization of the province of ardabil province.This research was conducted in 2020 and is applied in terms of purpose and in terms of research nature. The type of data is qualitative and the information is actually generated by replicating the researcher questionnaire. 14 questions related to the budget and 14 questions related to the qualitative characteristics of accounting, which are in accordance with the theoretical concepts of public sector financial reporting. Data analysis will be done in two parts: descriptive and inferential statistics. In descriptive statistics, the central indicators of mean, standard deviation, median, t-test and graph will be used. In the inferential statistics section, a simple linear model will be used. 23spss software will be used to analyze the data and extract the results.the present study showed that budgeting use based on performance on improving the quality of financial reporting of financial reporting organization of the province of ardabil has a positive and meaningful effect.