لیلی نیاکان

In May 2017, the International Accounting Standards Board (IASB) published International Financial Reporting Standard No. 17 (IFRS 17), titled Insurance Contracts. IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts, reinsurance contracts, and investment contracts with discretionary participation features. The adoption of IFRS 17 can significantly impact financial management frameworks, profit, equity, reserves, financial reporting processes, and actuarial models. IFRS 17 introduces a novel approach to determining the discount rate for insurance liabilities, which is a critical component in calculating the present value of future cash flows associated with insurance contracts. The primary objective of this study is to develop a framework for estimating the discount rate of insurance contracts in accordance with IFRS 17 in Iran. This research is applied in nature and employs a descriptive, survey-based method for data collection. A questionnaire served as the data collection tool. The statistical population comprises financial managers, actuaries, internal auditors, and risk managers, with a total of 85 valid questionnaires received. Group mean comparison tests and analysis of variance (ANOVA) were used to evaluate the opinions of different respondent groups regarding the research objective.The results of the mean comparison indicate that with the exception of propositions related to selecting the rate of government debt bonds as the market rate and choosing a reference portfolio based on theoretical assets, other propositions such as incorporating liquidity features into insurance contracts, the availability of observable affordable price data in financial instruments, the use of market-based inputs to determine the discount rate, the application of top-down and bottom-up approaches in setting the discount rate, the annual determination of the discount rate for insurance contracts, the sensitivity of insurance liability assessment results, and the determination of the discount rate by the board of directors were found to be significant. Additionally, the results of the variance analysis and Tukey’s test revealed significant differences among the opinions of respondent groups concerning the liquidation claims of health insurance, property insurance, and liability insurance; the use of a customized portfolio as a reference portfolio; the alignment between the maturity of real assets in the reference portfolio and the liabilities of insurance contracts; and the use of the technical interest rate or accrual rate to calculate insurance premiums in life insurance.

Digital transformation is reshaping all industries, including the insurance sector. To thrive in this new landscape, insurance companies must prioritize enhancing customer satisfaction. Despite the high internet and smartphone penetration in Iran, the insurance industry has not kept pace with technological innovations to meet policyholders' expectations. Consequently, this research aims to present a model for improving the digital customer experience in the Iranian insurance industry. A grounded theory approach was adopted to develop the model. Data was collected through semi-structured interviews with industry experts and customers. Thematic analysis was performed using manual and software coding techniques. The final paradigmatic model illustrates the factors influencing digital customer experience enhancement, intervening and contextual conditions, and ultimately the solutions and outcomes. These are presented in the form of concepts and categories. This model has 12 main categories including ease, awareness, support, access, reliability, efficiency, price, culture, regulation and legislation, infrastructure, technology and customer-oriented.

Insurance companies have significant investment in financial instruments, and a major part of their assets are claims from policyholders and agents, investment in securities and bank deposits. Considering the need for transparency in disclosure of financial assets of insurance companies, the present study identifies the challenges and solutions of implementing the International Financial Reporting Standard (IFRS) No. 9 in the insurance industry.

The research is of mixed quantitative and qualitative type. First, by studying the authentic texts, sample financial statements of foreign and domestic insurance companies, and their disclosure checklist, and by comparing them with the financial statements of domestic insurance companies during the years 1398 to 1402 (Persian Calendar), the  difference and gap with the current practice in Iran was investigated and based on this, the questionnaire was designed. Questionnaire tool was used to identify challenges in the initial step and interview with experts in the field was used to provide relevant solutions.

All items related to challenges in the questionnaire were tested and confirmed using the results of one sample T test. Challenges of implementing IFRS 9 were identified in five areas:   1. Measurement and classification, 2. Identification of credit impairment losses, 3. Hedge accounting, 4. Disclosure requirements and 5. General challenges related to financial instruments were identified. Interviews were conducted to provide solutions based on the identified challenges, and finally, using theme analysis method, solutions for overcoming challenges in five areas were extracted from the interview texts.

The successful implementation of IFRS 9 in the insurance industry requires unity and cohesion among all stakeholders, including professional societies, insurance companies, supervisory bodies, regulators, etc., so that the presented solutions are used to overcome the identified challenges and help to improve the quality of financial information and transparency in financial reporting of the insurance industry. In other words, the variety of provided solutions by the experts to overcome the identified challenges indicates that the implementation of IFRS 9 in the insurance industry requires the synergy created by the cooperation of different sciences and specialties since in the face of the challenges raised in different fields, the use of diverse and broad expertise will solve the problem. Also, the results of this research, in addition to raising knowledge in the insurance industry, can be used by authorities, supervising insurance companies, accounting standard setters, and the Securities and Exchange Organization of Iran for effective planning.

A proper and accurate analysis of a country's pension system and its comparative examination with other countries’ are important components of policy analysis and reform design. Although countries have significant economic, social, cultural, and political differences, and it is not possible to propose a unified model for all countries’ pension systems, valuable practical lessons can be learned from reviewing the experiences of countries around the world. In this regard, this study aims to extract policy recommendations for Iran by examining the experiences of six countries, including countries with economic similarities to Iran (Turkey, Russia, and India) and countries with successful social security systems (Netherlands, UK, and Germany). For this purpose, based on the most important published documents and information, selected countries were analyzed and compared in seven key areas, including their economic and labor market variables, demographic variables, social protection systems, global ranking of pension systems, characteristics and parameters of public pension schemes, generosity of pension programs, and reforms in the pension system. The findings of this research showed that Iran's pension system is much far from the ideal situation and therefore needs some essential reforms. Based on this, the article provides recommendations in three areas of policies regarding the macro environment, social protection system, and pension funds.

The “Establishment Act of Bimeh Markazi Iran & Insurance Operations” is the main legal framework governing the activity of the insurance industry and supervision authority in Iran. Although in the Establishment Act, the stable conditions governing the insurance industry are considered, the rapidly changing environment of economic activities requires flexibility and adaptability in the rules and regulations governing the insurance industry, especially in the current era for, to provide transformation in the insurance industry. Considering that more than half a century has passed since the approval of this Act and the new requirements that are imposed on the insurance industry from both the internal environment and the international environment, it is necessary to review it. In this review, the use of experiences and relevant international standard frameworks, as well as the experiences of insurance industry experts can be effective in reaching the desired model and targeted and effective reforms. Therefore, the purpose of this study is to identify the challenges and gaps of Act and review it to identify the solutions of the insurance industry administration in terms of laws and regulations.  

This study was done based on Mixed Method by using survey through questionnaires and in-depth interviews with experts, to identify gaps and areas that need to be amended in the Establishment Act and main laws of the insurance industry. 10 interviews have done and the questionnaire that designed based on the opinions of experts and international insurance standards, has distributed between 52 senior managers of insurance industry and academic professors that received 25 answers. Data gathered from interviews and questionnaires have analyzed and important poins have extracted. 

Drivers of changing the rules, Shariah dimension, legal dimension, executive dimension, organizational structure of the supervisory authority, budget of the supervisory organization, independency of the supervisory, structure of regulation and supervision and inhibiting factors have been counted as 9 main or axial codings of interviews. In analysis of questionnaires, maintaining the integrity of supervision and regulation in Central Insurance, amending the insurance laws, independency of supervisor, role of Reinsurance for Central Insurance, access and sharing of banking information and insurance records of policyholders between supervisor and insurance companies, Takaful, composition of members of the Supreme Council of Insurance and the authority of Council to update the laws, issuing joint insurance products with banks and improving the organizational performance of Central Insurance have been identified as the main issues of concern to the insurance industry. Also, maintaining and promoting competition and preventing fraud, ensuring the appropriate financial status of insurance companies to fulfill obligations to policyholders and other stakeholders, as well as using standard methods to determine capital requirements, supervising the arbitration system and dealing with disputes between the insurance company and agents, creating new institutions and mechanisms in the matter of risk trading in line with the development and emergence of new technologies and tools, helping to standardize data and processes, establishing data governance, guiding companies towards RegTech and using SupTech, and finally using all financial and spiritual capacities for development of insurance are among the most important duties of the insurance industry supervisor.At the end, suggestions have been made to solve the aforementioned gaps and challenges and to improve the legal framework governing the Iran’s insurance industry. Recommendations of this study include compilation of necessary qualifications and term of office for director general of supervision authority (Central Insurance), diversifying the financing methods of Central Insurance in order to strengthen its independency, the mechanism of the cooperation and coordination of Central Insurance with other regulatory governing bodies, changing the composition of Supreme Insurance Council, developing plans and actions of the supervisor regarding new risks of technology and digital transformation, use of capital market capacity in risk transferring and prediction of of virtual insurance companies establishment, and the revision of the goals of the supervisory authority in the areas of prudential supervision and business supervision.

In recent years, insurance industry has undergone profound changes that have changed the performance of this industry. Establishment of a significant number of private insurance companies and their entry into the competition scene, on the one hand, has reduced the concentration of the market in this industry, and on the other hand, the introduction of new technologies in recent years has created space for competition and forced companies to increase their efficiency. Considering the importance of competition in an industry as well as knowledge of its situation for policymaking, this study examines the competitiveness of Iranian private insurance companies admitted to the stock market, from 2013 to 2021 using Panzar-Rosse non-structural method in the form of panel data. The result of estimated model indicates the state of monopoly competition in the market for Iranian private insurance companies admitted to the Stock Exchange. Comparing the results of this study with previous studies, the assumption of improving competitiveness in the Iranian insurance industry is confirmed by increasing the number of private insurance companies as well as the rating of produced insurance premium in the world. The insurance industry has no barriers to the market entry, and the participation of large insurance companies (except Iran Insurance Company) in the market does not restrict competition significantly and, as a result, the assumption of a dominant firm is rejected. In addition, insurance companies have moved to specialized activity and focus on specific insurance to maintain survival and competition in the market

Social customer relationship management (SCRM) is a new concept that combines social media and social networks with standard customer relationship management (CRM) tools, processes, and practices to improve customer engagement, especially customer service. The goal of SCRM is to create a personal relationship with customers by tracking communications and interactions, following leads, analyzing customer views, and responding appropriately by reviewing the data received in the form of customer feedback. Many organizations have recognized the potential of SCRM capabilities in their businesses and have made significant investments in this area. However, the success rate of companies in integrating social media with CRM systems has varied greatly, and various studies report high failure rates of SCRM implementation. As social customer relationship management (SCRM) is considered an emerging phenomenon, most companies are still in the early stages of adoption. To exploit the true potential of SCRM, companies must be aware of the factors that drive its adoption. However, the existing literature on SCRM has largely focused on the characteristics, opportunities, and benefits that SCRM offers, but provides little insight into the factors that influence its adoption. Today, the service industry plays a vital role in the development and economic growth of countries. The insurance industry, as a supporting service industry, contributes to this development and plays a significant role in the economy. The Iran's insurance industry, despite its long history, has not had a very good position compared to other economic sectors of the country and compared to the world insurance markets, and has lagged behind in terms of growth. The low insurance penetration rate and low demand for insurance services in Iran confirm this. In a competitive and volatile sector like insurance, one of the profitable ways to outperform competitors and at the same time develop insurance penetration is to enable online interaction with customers through the use of social CRM. Social CRM provides opportunities for insurance companies that can increase their effectiveness. Given the benefits discussed, the purpose of this research is to identify the critical factors affecting the adoption of social CRM in the insurance industry and to prioritize these factors based on their importance and impact.

 This research is applied in terms of its purpose and descriptive-survey in terms of its method. In order to collect data and information, library and field methods were used. After identifying the criteria and sub-criteria based on a review of the research literature and a survey of managers and experts familiar with the research topic in the insurance industry, a field study and distribution of a pairwise comparison questionnaire were used to prioritize each of the criteria. The statistical population of this research includes experts familiar with the topic, including customer relationship management experts in insurance companies in Tehran, of whom 29 were selected using the snowball sampling method. The questionnaire included three main criteria and 18 sub-criteria, which the experts were asked to prioritize. The network analysis process technique in Super Decision software was used to weight and prioritize the research criteria and sub-criteria. The insurance experts confirmed the validity of the pairwise comparison questionnaire and it has the necessary validity and its reliability was calculated by calculating the inconsistency rate.

In this research, the factors affecting the adoption of social customer relationship management (SCRM) in the insurance industry were identified, with a review of past research, in three main criteria and 18 sub-criteria. Then, these factors were examined and prioritized by experts using a questionnaire. The results of the network analysis process technique showed that among the 3 main criteria (technology, organizational, and environmental), technology factors were identified as the most important main indicator in the adoption of SCRM in insurance companies. Organizational factors ranked second, and environmental factors ranked third. After the final prioritization, the highest rank in the sub-criteria was observed for the sub-criterion "the existence of reliable customer information in social media". This was followed by "senior management support" in second place and "the ability to integrate customer-related systems" in third place, which indicates the importance of paying attention to these sub-criteria in the insurance industry.

 In recent years, social customer relationship management (SCRM) has emerged as a powerful tool for businesses to engage with customers on social media platforms and build strong relationships with them. This trend has also had a significant impact on the insurance industry, prompting insurance companies to adopt SCRM strategies to better connect with their customers. SCRM enables insurance companies to effectively target and engage with a diverse range of customers. While technologies such as SCRM can offer better alternatives and solutions for communicating with customers, effectively integrating them into the existing insurance system can be challenging. Therefore, there is a need to identify the factors that influence insurance companies' intention to participate in SCRM programs, which can be the key to successful implementation of this technology. In general, based on the results of the research conducted, it can be stated that the adoption of SCRM is not only considered a technological project, but should also be considered as a comprehensive integrated business strategy in which organizational, environmental and technological factors must all be integrated and help the company to make an informed decision about the implementation of this strategy. By taking a comprehensive approach to SCRM, insurance companies can build stronger customer relationships, drive business growth, and gain a competitive advantage in today's digital age.

Insurance industry as a financial institution has a specific role in economic growth and development. Therefore, the stability and efficiency of this industry is essential for the Economy. The insurance market is one of those markets where the actions of free agents does not lead to efficiency and is subject to market failure. The issue of market failure has provided justifications for the intervention of the government through the establishment of regulations in order to increase social welfare. Some economists have introduced theories to explain the necessity of regulations by the government. Among these theories are the public interest theory, capture theory, the economic theory of regulation and the Enforcement Theory of Regulation. Considering the existence of many rules and regulations in Iran's insurance industry, this research seeks to investigate the reasons for regulations in this industry according to the theories of regulation. In other words, which regulation theory has a better explanation for regulation in Iran's insurance industry? Were the regulations made in line with the public interest or the product of the efforts of interest groups to achieve their goals?For this purpose, the main regulation theories have been reviewed and the regulatory process in Iran's insurance industry has been studied. In the following, based on the evidence, the theory that has the most compliance with the reasons for the regulations made in Iran's insurance industry has been identified. The analyzes showed that the theory of public interest provides the most appropriate framework to explain the regulations of the Iranian insurance industry.

Prior to L. Afshari’s fieldwork in Ramhormoz, the known Achaemenid sites from the plain only amounted to 17 in number. Yet, given factors such as favorable climate and fertile soil for agriculture, existence of important rivers such as Kupal and Sandali, proximity to such trade routes as the Susa-Persepolis royal road as well as to the two major Achaemenid capitals of Susa and Persepolis, we deemed the figure to be rather underrated, believing that there must be much more concomitant settlements in this plain. During our investigation, the sites recorded by the previous team were re-visited and new coeval sites were also identified. The survey of 2020, directed by one of the authors (L. Afshari), did not encompass the entire Ramhormoz plain. Covering only its middle part straddling the Ala River with a total area of about 53000 hectares (530 sq. k), the survey recorded 36 Achaemenid settlements. Identification of the relevant sites was based on Khuzestan’s local pottery of the Achaemenid period reported from Tape Daroughe. In this study, the impact of geographical factors such as the presence of large rivers and fertile lands on the genesis and prosperity of settlements was evaluated. The surface architectural finds are suggestive of interactions between rural and nomadic communities. Results of the surveys indicated the proximity to ancient royal roads and access to water sources and pastures to be the determining factors in the distribution pattern of Achaemenid settlements over the Ramhormoz plain. This survey program aimed to identify and locate the Achaemenid sites in the Ramhormoz plain, to examine their interrelations, to record their characteristics through sampling and observing pottery pieces, to establish a relative chronology for them based on the typology of surface pottery collections, and final to draw cross-regional typological comparisons with major sites in other parts of Iran, South Mesopotamia, and East Anatolia.

Archaeological inquiries into the Islamic period show both in quantity and quality that targeted and wide-ranging studies aiming to identify the pertinent monuments and sites have obvious limitations, and for this very reason our understanding of this time period is mainly limited to the information deriving from textual evidence. Accordingly, with the aim of identifying and studying the Ilkhanid sites on the banks of the Aras, a season of reconnaissance survey was carried out in 2019. Focusing on the Sham Valley region of Jolfa County on the border of the two Iranian provinces of East and West Azerbaijans, the fieldwork recorded 53 monuments and sites (Afshari,2019). Given the region’s strategic, geopolitical position in the vicinity of such regions of Caucasia, Turkey and Central Asia as well as its obvious location on major regional lines of communication, several different cultures flourished there spanning in date the second millennium BC to the latest periods. In other words, the foremost factor responsible for the formation of settlements was the region’s location on trade routes and its easy intra- and extra-regional communications, especially during the Ilkhanid period, which played a conspicuous part in the cultural evolution of the Sham Valley. Concurrently, given the region’s religious importance under the Ilkhanid rulers which echoes their religious clemency as part of their foreign policies, revealing data were obtained regarding the local social and religious structures in different periods, especially the era in question. In other words, the correspondence between the field survey’s findings and the historical texts make it clear that the Ilkhanids’s lack of religious prejudice, termed as religious toleration, was an upshot of a series of apparent and latent factors, which in general stemmed from the political orientations they adopted towards religious convictions (Morgan,2004؛ Torkamani Azar,1992). Recruitment of Christian females in the court (Bayani, 2011), employing Christian advisors and agents, maintaining contacts with Christian businessmen, missionaries and priests, and the particular attentions paid to the affairs of the Christian populations in Iran were all driven by the prerequisites underpinning their internal and external relations as it is evidenced by the fact that the changes in such relationships in the later Ilkhanid period would be associated with changes in the religious approaches due to political developments

One of the important issues that has attracted the attention of economists over the past decades is the role of financial systems in the economic growth of countries. Insurance industry is one significant component of financial markets. Therefore, the stability and efficiency of insurance industry as a financial market sector is important for a country's economy. One of the most crucial changes in Iran's insurance industry is the regulations having been made in recent years. One main goal of regulation is to eliminate problems of market failure and improve efficiency. This research investigates the effect of these regulations on the efficiency of insurance companies in Iran.

The studied community is 27 insurance companies in the country and the relevant statistics were collected for the years 1385-1400 Persian Year (2005-2020). This study was conducted in two stages. In the first stage, the efficiency of insurance companies has been measured, using the method of data envelopment analysis (DEA) with the bootstrap approach. The implicit assumption of the traditional data envelopment analysis method is that the inputs and outputs are definite. But the output of an insurer is not necessarily certain. To solve this problem, we can use the bootstrap approach to obtain statistical characteristics for this technique. In the second stage, in order to investigate the effect of regulation on efficiency, according to the reviewed studies, the purpose of the present study, and the conditions of Iran's insurance industry, the effective factors on efficiency are determined and the regression model is defined. Then, the dynamic regression model was estimated using the generalized method of moments (GMM) and the related tests confirmed the validity of the results of the model. To calculate the efficiency and estimation of the model, MATLAB and Eviews software were used.

The most important finding of the research is the significant effect of regulation on efficiency. Also the coefficient of regulation, market share, and privateness of insurance companies are estimated as -0.066, 0.041 and 0.306 respectively.

The results of the research show that regulation had a negative effect on the efficiency of insurers and led to a decrease in their efficiency, but the market share and the privateness of insurance companies had a positive effect on the efficiency. In the end, suggestions for improving the efficiency of insurers have been presented.

Agricultural Insurance Fund has a strategic and fundamental role in managing the risk of the country's agricultural sector. Although the management and transfer of an important part of agricultural risks is currently done by this fund, but the agricultural insurance system, structure and scope of authority of this group is not commensurate with the needs of today and the level of dissatisfaction among insurers and all stakeholders of this organization is high. Preliminary studies show that the current agricultural insurance system, fund structure, missions and strategies, financing methods, rules and regulations all need to be changed and revised. Due to the wide range of issues and the key role of the Agricultural Insurance Fund, in order to improve performance and improve services in providing services to the community of insurers, the strategic renewal of the fund was on the agenda of managers. The purpose of this study is to provide a comprehensive model for strategic renewal in this organization. In order to achieve the model, grounded theory approach has been used. The research tool is semi-structured interviews with experts and stakeholders of this fund throughout the country . Both manual and software analysis have been used to analyze the interview data. The final paradigm model shows the factors affecting the strategic renewal of the fund, the intervening and contextual conditions affecting this renewal, and finally the strategies and results of the modernization that are presented in the form of concepts and categories

The insurance industry is one of the manifestations of the progress of human societies, which, as one of the basic needs of people, has grown in proportion to the progress of societies. With the introduction of insurance in Muslim societies (takaful), this industry quickly attracted the attention of religious professionals. Therefore, relying on the importance of insurance and its role in supporting the economy of the society and its importance in Iran, this study aims to identify and rank the factors affecting Takaful demand by corporate insurers. The current research is applied in terms of purpose and hybrid in terms of method. All legal insurers including industrial, agricultural and service institutions such as refineries, sports complexes, mines, universities, hospitals, aviation complexes, petrochemicals constitute the statistical population of the research, whose number is 40 corporate insurers. The sampling method is judgmental, from the type of sample available and the number of samples is 101 corporate insurers. Questionnaire, interview, library study and document study were used to collect data. The number of primary factors is 3, which are categorized into 7 categories under the headings of innovation and technology, marketing and advertising policy, human resources, financial factors, external and control factors, organizational structure and ideological factors. In order to determine the importance of weighting criteria for companies, the best-worst (BWM) method was used, the TOPSIS method was used to determine the weight of sample insured companies, and the WASPAS-Fuzzy method was used to rank the factors affecting the choice of Takaful insurance.

Life insurance has a very low adoption rate in Iran, mainly due to policy surrender. This research aims to analyze the individual characteristics and insurance contract features that influence the surrendering of term life insurance policies.

The study utilizes a pilot database of 35,171 policy-holders and pensioners registered by an Iranian insurance company in 2021. Data mining, deep learning, and neural network algorithms are used for analysis due to their high accuracy in prediction:

The model demonstrates desirable performance based on evaluation metrics with a 74 percent accuracy in predicting both types of surrendered and non-surrendered insurance policies. The model performs better in predicting non-surrendered insurance policies more attention is given to interpreting those results. Despite imbalanced data, the model still performs well. In the dataset, surrendered policies make up only 3 percent of the total, leading to bias towards predicting the majority class. Nonetheless, the model accurately predicts and categorizes most surrendered policies, covering 59 percent of the total 244 cases.

The results indicate that certain demographic characteristics, such as age, female gender, health surcharge, and accident risk rate, as well as specific contract characteristics, including policy term, time since start date, longer premium payment methods, higher annual increase in capital and premium, fewer covered risks, and lower benefits, are negatively correlated with policy surrender. Furthermore, the results suggest that if the insured person is the policy surrender themselves, the probability of surrender is minimized. On the other hand, if the insured person is someone else, especially distant relatives, the probability of surrender increases.

The insurance industry is vital in the country that is affected by green marketing. However, there is no accurate information on the green marketing situation in the country's insurance industry. This research has been tried to identify the main criteria of green marketing evaluation to provide a model for a green marketing audit. In this regard, first, the main criteria were identified and approved by experts through a questionnaire. The final framework consists of 24 sub-criteria that are classified into ten criteria. Then, by using the fuzzy DEMATEL method, the internal relationships between the criteria and the hierarchical analysis method, each criterion and sub-criteria's final weight are obtained. According to the results, among the causes, the criterion of mission has the greatest effect on all criteria and takes the least effect from other criteria. So, this criterion has the most stimulus role, and by optimizing it, we can expect the optimization of other factors. The green sales factor is also strongly influenced by other factors and is optimized by optimizing other factors. Also, the criterion of the mission with an effective weight of 0.23 is the most important, and the criterion of green design with an effective weight of 0.024 is the least important

By compensating financial losses, insurance institutions guarantee the growth of the national economy and enable the continuation of economic development planning. They also play a special role in monetary and credit policies, and by concentrating national funds in the form of insurance premiums and creating technical reserves, provide the potential possibilities of large investments in various economic channels. Supervision of insurance operation has a central presence in process of economic growth and development, and development of insurance operation is closely related to the quality of supervision. Therefore, it is vital to create a structure in which goals and functions are presented clearly and appropriately, and where necessary, takes action according to the weakness of the insurer/system.In this research, while examining the basics of supervision and regulation in insurance industry, the structural and institutional framework of the insurance supervisor in selected countries has been studied and the powers and responsibilities of these institutions in line with effective supervision and regulation have been examined and compared.The results show that logic of regulation in the insurance sector is to protect the interests of the insured, promote the stability of the insurance market and prevent inappropriate behavior of insurers.Monitoring the performance of insurance companies can be planned in many technical, economic and legal branches that incudes controlling the conditions of establishment, granting and revoking the activity license, compatibility of policies general conditions with laws, control of technical and financial affairs from legal point, control of loss payment and settle accounts. Sufficient power, legal support and financial resources; operational independency especially from political institutions and insurers; accountability and transparency in functions and powers; possibility of hiring, training and maintaining human resources; level of market efficiency and level of access to information are the most important prerequisites for the effectiveness of supervision.

The insurance industry plays an important role in sustainable development and directly and indirectly affects the sustainable performance of other industries and society. The main purpose of this study is to investigate the extent of disclosure of sustainability components in the insurance industry.

In this study, the model extracted in the research of Mahmoudkhani, Rahmani, Homayoun, and Niakan (2021), which was obtained by analyzing the content of sustainability reports, was modified and supplemented by reviewing sustainability standards and guidelines and obtaining expert opinions. The board activity report of 26 insurance companies (7 members of the stock exchange and 19 members of the OTC market of Iran) for the year 2020 was analyzed. The Chi-square test was used to examine the differences in the disclosure of sustainability components at the company level.

According to the findings, the three main dimensions of sustainability reporting in the insurance industry are environmental, social, and governance dimensions. The results showed that there is a significant difference between the disclosure of environmental, social, and governance components in double and triple comparisons between sustainability components at the level of Iranian insurance companies. The disclosure rate of the governance dimension was 21.71 for each measure and 13.13 for the social dimension on average, while this ratio is 1.53 for the environmental dimension.

In the activity report of the board of directors, most disclosure is related to the governance dimension and no disclosure has been made regarding the climate change component. A reason for paying more attention to the governance aspect is related to the regulations of corporate governance in the insurance industry, which are implemented by insurance companies.

Contribution:

 The findings of this research enrich the research literature on sustainability reporting in the insurance industry and its results can be used by insurance companies to prepare and improve sustainability reporting.

The correct training of human resources, while at the level of insurance companies, improves the performance of employees and the insurance company, it also provides the grounds for proper interaction between employees and customers. The present study was conducted with the aim of investigating the current situation of the education system of the insurance industry. This research is descriptive and retrospective in terms of time and practical in terms of purpose. The research method is among the qualitative methods in terms of the type of data. The statistical population of this research is the employees of the training department of insurance companies. The data collection tool is a questionnaire with 26 open items. The findings of this research include identifying the weaknesses in the education system of the insurance industry in Iran. The main methods of education in the insurance industry, with an emphasis on the experience and knowledge of retired people, shows the high contribution of the teacher-apprentice education method, which explains the influence and role of the main managers and senior managers of a company in the culture of education and its accountability methods. The results of the research show that in order to integrate the training processes and develop the quality of the educational system at the level of the Iranian insurance industry, as well as to design the improvement and competence system of human resources, it is necessary to organize the training.

Environmental or green marketing is a developing subjet, and this type of marketing in recent years has affected the insurance industry, as an active industry in human social life. Based on this belief, in the research, an attempt has been made to identify the main standards of green marketing evaluation in general, so that based on that, a model for green marketing audit will be presented and Iran's insurance industry can move forward under this cover of green marketing.

In this regard, first tried to identify the main indicators of green insurance, then after thechnical assessmnet the experts of the insurance industry finally approved them. After that, 10 main criteria, which divided into 24 sub-criteria, obtained. In the questionnaire stage, between evaluation and insurance, the internal ratio of the qualities and the final weight of each quality obtained. The obtained results are analyzed using fuzzy DEMATEL and hierarchical method, and the final green audit model for the insurance industry presented.

According to the obtained results, among the causes, purpose and agency have had the most important effect on all qualities. That is, this feature has the role of a stimulus and by optimizing them, other factors can be expected. Also, the green sales factor is strongly influenced by other factors, and by optimizing other factors, the sales factor will also be optimized. In addition, the objective and mission criteria with an effective weight of 0.23 were the most important and the green design criterion with an effective weight of 0.24 was the least important. Finally, using the opinion of insurance company managers, the green marketing of Iran's insurance industry has been audited and we found that the green marketing score of Iran's insurance industry is 2.7 so it is less than the average on a scale of 1 to 5, that is, the value of 3 has been obtained.

Iran Insurance Company has the highest score in the criteria of fair and reasonable price of its products and providing of added value to the customers against the paid costs. According to these results, this company has obtained the lowest score in the criteria of organizing seminars to inform the organizations of its contracting parties on environmental issues and obtaining environmental certificates. At the end, suggestions have been made in two sections for all industries and then a dedicated section for the insurance industry in order to improve these criteria.

Societies, organizations or individuals must not only face fundamental environmental changes and react to these changes, but also study the necessary forecasts to prepare for such events and strive to achieve a favorable future. Insurance  industry also is not excluded from such predictions. The objective of this research is to identify and possible events for the future of auto insurance in Iran, including those that have been for the sale and payment of this field between 5 and 20 years.

Numerous studies have been conducted by theme analysis to identify factors or other objectives; however, there are few studies in the field of future insurance studies, especially auto insurance. Many studies have analyzed the impact of future insurance trends in general, and some have focused on auto insurance in particular. Their methods are mostly trend analysis and some scenario planning. However, these studies have focused on several influential factors and except for one study, none of the studies has focused on the comprehensive identification of factors affecting the future of auto insurance, except one, which it’s scope was global and not in Iran.
This research is descriptive and survey-type, with a practical purpose and a qualitative approach to content analysis. The results of this research have been analyzed in the form of a theme network. In addition, in order to collect data, a semi-structured in-depth interview was used.

In this research, 19 insurance industry experts were interviewed through snowball sampling. In order to analyze the content of the research, two evaluators were coordinated to carry out open coding, categorization and extraction of themes with the help of MaxQDA software. In this research, reliability, transferability, verifiability and reliability have always been under control, and coding reliability was measured through Kappa Cohen, which was equal to 0.954 in the last stage. In total, the identified factors were classified into six categories: technological, political and legal, economic, social, environmental, and business. In this analysis, the initial 142 open source code, which was limited to 107 open source code after the modifications, was assigned to 900 observation units, which were finally summarized in 44 categories and 6 themes. Considering the value of future studies and the lack of implementation of similar studies in the country, the results which are remarkable, new and valuable, can be used for policy making at different levels of the governing systems, insurance companies and sales network.

Based on this research, 44 categories were identified as disease factors, in the form of six themes, which have the ability to change the future of auto insurance in Iran. The findings of this study can be used for policy-making, strategy planning, and investing in infrastructures, human capital studies etc. The results are displayed in the form of a network of themes. Due to these findings, it is important to pay attention to issues related to information technology and the impact of automotive technologies in assessing the risk and damage of auto insurance. In addition, in future research, in order to focus on more important factors, it is possible to prioritize these factors and identify key drivers, and use them in order to visualize and scenario the future of auto insurance in Iran.

Considering the key role of the Agricultural Insurance Fund in the Iranian agricultural system by covering the risks and compensating the damages, in order to improve the performance and improve in providing services to the community of policyholders, strategic modernization of the Fund is necessary. The purpose of this study is to identify and analyze the needs and expectations of policyholders as the main beneficiary of the Fund.Achieving this knowledge with a pathological approach has been done through a survey of insured farmers. The research method is descriptive in terms of data and applied in terms of purpose. The research tool was a questionnaire and statistical analysis methods were used to analyze the questionnaire data. In total, 134 valid questionnaires were received and analyzed. The results of the study indicate significant gaps in various fields between the needs and expectations of policyholders and the current state of the Fund. Also, satisfaction with the services provided by the Fund is moderate. Finally, solutions and suggestions are provided to eliminate the identified gaps and, as a result, increase the satisfaction of policyholders, which include various aspects such as product design, compensation, culture building, customer relationship management, enhancing brokers' marketing capabilities, and process digitization. The results of this research can be used in developing a Fund renewal program

It has been at least three decades since the beginning of the decline in fertility and consequently the decline in Iran's population growth rate but the effect of these changes, especially those regarding changes in the population age structure on Iranian economy are still unknown. The purpose of this study is to measure and analyze the net and direct effect of these changes on Iran's economic growth, i.e., the first demographic dividend. For this purpose, the conventional method in "National Transfer Accounts" and the age profiles of consumption and labor income based on the estimates of the "National Transfer Accounts of Iran" have been used. The first demographic dividend estimates reveal three distinct but related phases. It is negative in the first and third phases due to the increasing population of children and the elderly. The first demographic dividend becomes positive only in the middle phase (the transition phase). According to the results of this study, the share of older ages in the lifecycle deficit of Iranians will increase from about 10 percent to more than 50 percent by the middle of the fifteenth century SH. Favorable effects of changes in the population age structure of Iran as the demographic dividend will end by the first decade of the century, however demographic changes will open other windows of demographic dividend (productivity growth) whose realization requires socioeconomic planning and policy-making.

The insurance industry plays an important role in sustainable development. Sustainability key factors potentially are essential to success of the insurance sector. Iran's insurance industry is facing sustainable development issues such as rapid population growth, lack of access to insurance for low-income people, the climate change risk, social issues such as population aging and issues related to governance, accountability and transparency. Sustainability reporting helps to have a good understanding of these issues. Sustainability reporting helps identify insurance industry risks.Sustainability reporting examines environmental, social, and governance issues. Few companies prepare sustainability reports in Iran. But no company in the insurance industry has published a sustainability report yet. The purpose of this paper is a comparative comparison of sustainability reporting standards in the global insurance industry.This study also examines the status of the sustainability reports publication of insurance companies in the world.

In this study, analyzing content was used to assess the status of sustainability reporting in the insurance industry. Data extracted from the Global Reporting Initiative (GRI) database. Sustainability standards and guidelines were reviewed through comparative comparison.This paper has examined the standards of the Global Reporting Initiative and The Sustainability Accounting Standards Board (SASB), the guidelines of the Responsible Investment, the Sustainable Insurance Principles, and Climate-related Financial Disclosures. These guidelines and standards are used by the leading insurance companies. Regulation of the Iranian insurance industry that can help to prepare sustainability reporting was also reviewed.

Findings indicate that the stakeholders of sustainability reports differ in different sustainability standards and guidelines. The Global Reporting Initiative standards focus on the interests of all stakeholder groups; while the Sustainability Accounting Standards Board emphasizes the interests of investors. Principles of Sustainable Insurance and Standards of The Sustainability Accounting Standards Board are specific to the insurance industry; while the standards of the Global Reporting Initiative do not focus on a specific industry. A review of Iranian insurance industry regulations shows that most of the information needed to disclose sustainability issues is available. However, the preparation of sustainability reports is essential to cover all aspects of the environment, society, and governance. The findings also indicate that the status of published sustainability reporting is increasing in the insurance industry. The use of auditing firms to ensure sustainability reports is a priority.

There are various standards and guidelines in the field of sustainable development and environmental, social, and governance issues.The different guidelines and frameworks for sustainability reporting highlight the need for an integrated framework for sustainability reporting. The comparability of sustainability reports has become difficult due to the variety of different guidelines. Iranian insurance companies can use the guidelines and standards of sustainability reporting to identify specific components of insurance industry sustainability reporting. Given the pressure of stakeholders and the emphasis of international institutions such as the United Nations and the growing trend of mandatory sustainability reporting, the research findings emphasize the need to prepare sustainability reports by Iranian insurance companies

It is necessary to pay more attention to the main stakeholders of the programs in the insurance industry, especially who are not in the field of strategic plans control, and to use the participation of all stakeholders in reviewing the macroplans of the insurance industry. This study focuses on identifying, categorizing and prioritizing insurance industry stakeholders and examining their needs and expectations.

In the first stage, an online questionnaire was used to categorize the stakeholders, visited by 468 people and finally received 125 answers. The target community is insurance experts and activists. Power-interest and effective-affected models have been used to map the stakeholders of the insurance industry. To extract stakeholder expectations, library studies, web search and sending letters to stakeholders outside the industry, and descriptive structured questionnaires to stakeholders within the industry and deep analysis has been used. The total number of respondents from industry stakeholders to the online questionnaires was 341 who answered the questions of this research descriptively.

Central Insurance, the Ministry of Economic, legal policyholders, claims assessors, InsurTechs, insurers' syndicates and brokers are key players in the insurance industry.

The key stakeholders have abundant sources of power to influence the organization and therefore, should be in the center of attention and strategies to meet their needs and expectations should be considered and included in all developments and decisions. Quantitative and qualitative analysis and prioritization of the total identified strengths, weaknesses, opportunities and threats can be used to extract strategies and programs to interact with them