نشریه تامین اجتماعی
سال هجدهم شماره 2 (پیاپی 64، تابستان 1401)

 Considering the important role of social security pension fund in development and social welfare of the country, it is necessary to pay attention to its sustainability. Evaluating the sustainability of pension systems is one of the complex issues that cannot be easily studied and analyzed due to the multitude of influencing variables and the change of variables in long-term. The purpose of this article is to analyze the financial stability of the fund in the time horizon of 2051.

 In this research, using the information and statistics of the Social Security Organization and predicting the number of insured and pensioners, a model was designed based on system dynamics, and then, the stability of the above pension fund was examined and analyzed by this model. System dynamics is based on three scientific fields of traditional management of social systems, feedback theory and computer simulation, and it is used to investigate and study of various complex feedback systems such as social systems.

 Based on the simulation model of this research, since the beginning of the base year (2016), the organization has been facing a liquidity deficit, and from 2027, the organization's income (difference in expenses from accrual resources) also will be negative, and the upward trend of liquidity deficit will increase rapidly from the beginning of 2036 due to the demographic window closing.

 According to the current situation of the organization, there is an urgent need to make parametric or systemic reforms. This model clarifies the internal structure and connections between system components and can play an important role in understanding the consequences of policies proposed by managers and officials.

The multi-layered social security system includes three layers of insurance, support, and supplementary, which are emphasized in the general policies of social security. In this article, the focus is on the support layer, and considering the importance of the support layer in reducing poverty and deprivation, it is necessary to address the conceptual and theoretical insights of this field.

This article is based on documentary research.

In the multi-layered social security system, the support layer is mainly called "social assistance". In this regard, the support and social assistance layer of the multi-layer social security system, the goals, and functions of the social assistance system, paradigms, and types of social assistance has been discussed. In this section, the three main paradigms of social assistance are introduced under the title of entitlement, Workfare, and activation paradigms. Based on these paradigms, three types of social assistance including need-based social assistance, merit-based social assistance, and need and merit-based social assistance (combined) have been discussed. In the end, based on conceptual and theoretical foundations, suggestions and recommendations are presented to improve the support layer and social assistance in various social and welfare dimensions. In general, this article improves the conceptual and theoretical knowledge of researchers of social security studies, welfare, and social policy.

Despite the emphasis on overhead documents and general social security policies, the process of implementing the Electronic Health Records (EHR) in the Iranian health system has not yet been fully implemented. The purpose of this study is to identify and explain operational barriers and solutions for the implementation of EHR in the Iranian health system.

This study was a scoping review, using the Arkesy and O'Malley framework in 6 steps including identifying research questions, identifying related studies, selecting/screening studies, data area/division of data, summarizing, reporting results, practical guidance and recommendations. Iranian databases including SID, Magiran, irandoc, and English -language databases including PubMed, Scopus, Web of Science, ProQuest and Google scholar were searched. Selected articles were analyzed using Maxqda software (version 10).

After screening, 32 articles were selected. Operational barriers and solutions were classified into three levels of macro (policy and health management), Messo (centers of health services) and micro (health service providers). Desirable management and leadership, providing the necessary standards, community-building, preparing processes, training before implementation of the project, employee participation in implementation of the plan, and government financial support were among the most important operational strategies for EHR implementation in Iran.

The implementation of EHR in the Iranian health system faces obstacles that need to be taken in coordinated and simultaneously at the level of health policy and management levels, providing centers and health service providers to improve efficiency and effectiveness.

Due to the increase of its commitments in the past years, which has led to the reduction of its resources and credits, the social security organization needs liquidity management to better fulfill its commitments.
The purpose of this study is to investigate the factors affecting the liquidity management in Social Security Organization (SSO)(Directorate General of Tehran City).The expansion of liquidity management structure, contingency planning, savings, internal control, receivables, insurance income and liabilities are independent variables and liquidity management are dependent variables on this research.
The research method is applied survey. 
The population is 226 employees of accounting, revenue and executive units of the Accounting, Executive unit and unit of Income of the SSO. The sample size by using the Cochran'sformula is 148 people. Sampling method is simple random and Sampling Classification method. From the questionnaire tool to collect information. Cronbach's alpha was used to assess the reliability of the questionnaire. Convergent validity criteria and reliability validity criteria was used to confirm the validity and quality of the model. The large sample size confirms the normality of the data. One-sample t-test was used to study the effect of visible variables on Hidden variables and independent variables on dependent variables. Structural equation analysis was used to analyze the proposed model.
The results of this research showed; Expansion of liquidity management structure factor have the highest effect on Liquidity Management. Also, Demand variable have the most effect on Commitment variable. Therefore, Focus on Expansion of liquidity management structure and Schedule for collecting deferred claims proposed.

This study attempts to investigate the financial sustainability of the Iranian pension system in order to explain the reforms to improve it.

The methodological approach of this research is qualitative. The data collection technique was the study of documents and Articles, laws, and reports of the Social Security Organization, the Ministry of Cooperatives, Labor and Social Welfare, and other related organizations regarding the pension system.

The current trend of Iranian pension funds shows the High growth of credits required to cover the resource deficit of Iran's Civil Servants and military pension funds and the increasing dependence of these funds on public resources.

When there are demographic risks, such as labor shortages, and economic risks, such as pension fund deficits mechanisms are needed to improve the financial sustainability of the system in the long run. According to the research results, changing the method of calculating pensions and increasing the years of premium payment can reduce financial imbalance and increase financial stability in the Iranian pension system.

De-licensing with the aim of improving the business environment, especially in starting a business, is a part of the de-regulation process that has been proposed for a long time in Iran, but despite the legal stipulation, the de-licensing process has not been successful. Also, despite the legal emphasis on delicensing in the public service sector, the relevant institutions have not paid attention to the role of public service provider organizations in issuing licenses and its impact on the business environment. By focusing on the certificates issued by the social security organization and explaining the problems caused by it, among the economic units, this research provides alternative implementation solutions, without ignoring the rights of the insured and giving absolute and unilateral protection. This research is looking for a regulation in this area, which does not necessarily mean amending or removing the act as the easiest solution, but the goal is to use alternatives with soft and efficient rules which minimizes the possibility of abuse of authority by the social security organization.

The purpose of this article is to clarify Weber's theorized relationships with the impact on social economic conditions (the relationship between work ethics and economic development). The present research method was descriptive-analytical. findings and results; It shows that although Weber's thesis attributes high work ethic to Protestantism, the authors of this article have come to the conclusion that the spirit of capitalism associated with Max Weber's Protestant ethic is not related to Protestantism, but to the modernization stage of economic development. Is. The results show that the preference for hard work among other religions and non-religious people is seen during high economic growth and decreases after the modernization stage. Researchers have found a strong relationship between a person's level of economic growth and development in childhood and a person's work ethic. They have used the epidemiological approach to show that the direction of the relationship continues from growth and the level of economic development during the formation of values ​​to work ethics. The findings show that adherence to Protestantism has a positive relationship with work ethic, but this relationship has less economic power.