نشریه تامین اجتماعی
سال دوازدهم شماره 1 (پیاپی 43، پاییز 1393)

Early retirement, decreasing participation rate of active force in labor market, has negative effects on economic growth and development. In addition, because of fewer working years and contribution, pension payments of early retirees will be financially more burdensome for public social security funds. This study among many factors affecting decision for retirementconcentrates on the role and the effects of social security services. Distribution of wealth in the form of “Pension Wealth” creates a new incentive mechanism which affects retirement decision. People through working for more years are able to increase their “replacement rate” and received pension in future. But more years of working means fewer years of receiving pension. If the opportunity cost of forgoing pension for one extra year of working were greater than its expected benefits, the change in pension wealth as an implicit tax discourages people from working. Analysis of Iran’s social security services showed that the implicit tax on continued work is positive even for low ages. Early retirement schemes with leniency in computation aggravate the implicit tax and become an incentive for retirement. Restricting early retirement schemes to especial situations like disability or applying a discriminating accrual rate in favor of higher working years are recommendation policies to encourage individuals for more working years.

Achieving fairness in the distribution of financial burden and protecting against the risk of financial loss is the common challenge for all social systems. The purpose of this paper is to present an analysis for the indicators related to fairness in healthcare’s financial burden on insured and uninsured population in Iran. By using the information gathered through sampling processes for the household income and expenditures, we calculated the indicators related to financial contribution of healthcare, and questioned the impact of insurance coverage on them. The result of the study showed that insurance coverage has improved the indicators of protection against the risk of financial burden and fairness of financial contribution.

The current paper is aimed at finding long-term and short-term causality relations between the costs of Social Security Organization and economic growth of Iran within 1340-1390 (1961-2011). The indices used in the present study are the annual expenditures of the social on and the variable of the GDP growth as an index for the economic growth of Iran. The result of Hsiao’s Causality Test is an indicative of the existence of a unilateral causality relation from the variable of economic growth towards the variable of annual costs of the social security organization in short-term. It is while the reverse of this relation is not true. It means that there is no causality relation from the costs of organization to economic growth in short-term. To determine the existence of a long-term relation between the above mentioned variables, the Johansen – Juselius co-integration test was used. This test confirms the existence of a long-term relation between the costs of organization and economic growth. Finally convergence vector was also extracted. The ECM model also indicates the existence of a convergence relation between economic growth and costs of the organization in which the coefficient of the convergence vector is. /185.

Equality in social security, particularly within the former decades, has been underlined by domestic legislatures and also international communities for its outstanding role in providing necessary needs of the population. Regardless of race, religion, color, gender, political view nationality, social status, wealth, heredity or any other factors, all the human beings have the right to protection and minimum living facilities. One of the most important rights is the right to social security. Not only equal treatment in unequal situation doesn’t diminish inequality but also increases it. Indeed, ignoring the differences among people in terms of talent and effort and also denying individual superiorities and social ranks results in individual and social injustice. The concept of equality is not explicitly stated in the laws and regulations of the social security system of Iran, and the legislator and social security administrators have not taken into account this concept. In this regard, there exists some discrimination in some areas like short-term benefits such as unemployment insurance, family allowance maternity benefits and marriage grant. Inequality in social security benefits is an unfair and preventable issue which can be traced in the schemes and systematic methods designed for the people to access benefits. Therefore, this research aims to address social security short-term benefits in achieving equality. Describing general concepts and reviewing short-term benefits in insurance system of social security, illustrating general condition of the rights in Iran and the present condition as well as studying the laws related to social security short-term benefits, this study points to the shortages and provides necessary recommendations for the development of social security system in Iran in order for the promotion of the rights of the people in receiving short-term benefits. The result of the present study shows that despite efforts and endeavors, equal access to social security benefits has always faced with challenges resulting deprivation of some groups of society.

Abstract Since legal criteria of deduction from overtime rewardable are different at governmental and social security laws, it has always been disagreement between lawyers and the judiciary and the executives. This disagreement is shown in cases that civil servants select the Social Security Fund as their retirement fund. Unfortunately the manner of legislation in this regard and Provisions about this issue has been codified in such a way that not only does not prevent ambiguities but also it has added uncertainty. Basically the main question about civil servants that are clients of Social Security Fund is “what regulations are applied about them in such cases: social security regulations or governmental public regulations” and in particular, “is the overtime reward of civil servants who are covered by social security law subject to contribution deduction?” Recently, a circular was issued by the government that prohibits contribution deduction from overtime rewardable of the civil servants who are subject to social security law and then by appeal to invalidate this circular at Administrative Justice Court, it confirmed by this tribunal. The issued verdict can be reviewed from various aspects. In this article we review and analyze this decision of Administrative Justice Court.

Abstract The purpose of this research was to examine the relationship between the degree of exhaustion and self-efficiency among the employees of Social Security Organization in Chahar Mahal and Bakhtiari province. The statistical population of this research included all social security organization employees in Chahar Mahal and Bakhtiari province. Based on the latest available statistics, 800 employees are working in 15 insurance branches as well as the SSO hospital and clinics of the province. Thus, according to the Morgan table and Cochran formula, the sample size was considered 260 employees who were selected through random sampling. For data collection, we used the demographic questionnaire, Maslach exhaustion inventory (MBI) and Sherer self-efficiency questionnaire. The data was analyzed using the descriptive and inferential statistical methods. The results of Pearson correlation co-efficiency test showed that there were the negative and significant correlations between exhaustion and its components with self-efficiency among the Social Security Organization employees in Chahar Mahal and Bakhtiari province (P>0.05). Moreover, the results of regression analysis test showed that there was a linear relationship between predictor variables (exhaustion components included emotional exhaustion, depersonalization and self-accomplishment) and criterion variable (selfefficiency health). In other words, the relationship between predictor and criterion variables was 35.2%. Also, results showed that there were significant differences between exhaustion and self-efficiency among men and women (P>0.05). Finally, present results showed that, there were the negative and significant correlation between exhaustion and self-efficiency among employee.

In a new global economic environment, companies and organizations use to increase revenue and growth through knowledge and innovative competition. In this process the role of human capital is extremely important. The long-term positive impact of human capital on income level of organizations is well recognized and studied in macroeconomic level, in a way that all scientists and researchers have emphasized on this variable (human capital). This study surveys the impact of human capital on the income level of Social Security Organization. This study aimed to investigate the relationship between these facilitators. In other words, the relationship between the function of human capital development and innovation on the revenue of Social Security organization. This research is done on the basis of applied-descriptive methodology. The experts, senior experts and managers of Social Security Organization of the Islamic Republic of Iran are all the statistical community of this study. The existing resourses and references in libraries and on-line web pages have been used for data collection on theoretical principles and initial indicators. Also, the questionnaire was used to collect the required data for evaluating the research hypotheses. In order to confirm the validity of the study, the opinions of related elites have been asked, besides, Cronbach’s Alpha test has been used to confirm the reliability of the questionair which is equal to 0/863 that indicates the highness of reliability. The findings of this research emphasizez the existing relationship between the development of human resourse and innovation on the income level of the Social Security Organization. However, the results show that there is an incompatible relation between the facilitators in the organization and the development of human resourse and innovation is still considered as a supportive function. Primarily, the Spearman Correlation Test was used to verify the hypothesis for analyzing the data. Finally, the overall model of the study was surveyed through using the structural equation modeling.