نشریه تامین اجتماعی
سال سیزدهم شماره 2 (پیاپی 47، بهار 1397)

Social security organization in Iran covers more than half of the country’s population and is the biggest pension fund in Iran. Future life and fate of many depends on this organization’s destiny. Unsuitable situation of the fund due to low dependency ration and increasing deficit has forced the organization to cash in government debt as mean to protect its beneficiaries. This article, at first, investigates legal roots resulting into this amount of unpaid debt by government. Then, as the second step, an autoregressive distributed lags model is employed to study short and long term impact of various factors and different last regulations. It was shown that government debt from 850 thousands billion rials in 1993 will be increased to 4500 thousands billion in 1400, based on status quo scenario. This huge amount of debt beside bad financial situation of government indicates the necessity of reimbursement of debt in order to protect insurers and pensioners.

All over the world, is agreement for presenting the role and limits of government interference framework in social security organization. The main goal of this research is The Comparative Study of the role and limits of government interference in social security organization and the second goal of this research is analyze of role and limits of government interference in social security organization. All over the world. The method of research is analytical. Outcome of this research have shown that there isn’t standard model for role and limits of government interference in social security organization. In one of the country maybe government have role in social security organization and the other isn’t it. Social security In Iran, handle white governmental insurance cash and nongovernmental organization or institute so social security organization.

Social security by meaning insurance policies related to job and retirement and plans to support damaged persons that can guarantee of the welfare and comfort, is one of the most factor of getting sustainable Development in nowadays societies. Government is main responsible for welfare policies and social security in our country and also codify and enforce these policies.
We studied Government’s plans at social security field during the period 1376-1392 base in Douglas north institutional economics theory, by using content analysis, Discourse Analysis and Documentary review methods for Institutionalized Explaining the social security system and it’s performance in this article. Data investigated by social security plans and laws (formal rules), ideologies, culture and norms related to social security (informal restrains( and also social security’s enforcement organizations aspects in mentioned period.
The results of research show that social security system doesn’t have desirable institutional basis and it’s challenges rooted in weakness of formal and informal institutions. So that “unstable”, “inefficiency” and “performing challenges of social security system” respectively caused by “institutional unstable”, “institutional inefficiency” and “institutional enforcement weakness”. For reform this situation have to begin from institutional bases and if formal and informal institutions don’t reform, it wouldn’t happen any evolution in performance and enforcement aspects.

Today, a significant portion of business and business transactions are done virtually by using the Internet. In this process, e-banking provides the opportunity to pay for these services and exchanges. The formation of virtual and Internet companies has boosted the virtual business and profits the virtual space for users and employees. The Iran's supportive Acts have many vague in supporting virtual businesses and employees of these types of businesses.
The social security Act, as well as many of the ancient Acts of the Iran, does not contain specific provisions regarding the virtual business environment. While the grounds for establishing a foundation under the heading of Social Security Organization require that virtual businesses be included and protected by social security provisions.
This paper examines the infrastructure, challenges and laws and regulations related to social security for virtual businesses. Also, the necessity of covering social insurance for the employees of virtual businesses has been analyzed and emphasized.

The purpose of present study, considering the sole role of knowledge management on staff performance, examines the relationship between knowledge management and the innovation and staff performance. For our aim, McCain knowledge management model which is fairly complete model has been used. This research is applied. The method of this research according to its type is a cross-correlation that performed on the field and library. The method of this research according to its type is a descriptive survey. The actuarial population contains social security organization's managers and staff which are totally 93 individuals. Sampling method was random sampling. In this study, in order to measure the components of knowledge management, innovation and staff performance, the researcher uses the Four-part questionnaires with the reliability and validity of the question. In this study, the researcher in order to measure the components of knowledge management, innovation and staff's performance, using via measured four-part questionnaire with reliability and validity and analyses of data via techniques of descriptive statistics such as frequency distribution tables, percent frequency, average and standard deviation and inferential statistical techniques such as Pearson correlation, multiple regression analysis and path analysis were investigated respectively and the results shows that there is a significant positive relationship between knowledge management with innovation and staff performance of social security organizations of Lorestan province.

In order to find out the current status of social welfare organization's hospitals and to obtain indicators for their periodic evaluation of their performance, a cost-benefit study was conducted in six selected hospitals of the organization, including Shahid Moayeri-e Tehran, Dr. Garazi-e Esfahan, Aali Nasab-e Tabriz, Imam Reza-e Urmia, Farabi-e Mashhad and Hazrat-e Masoumeh-e Kermanshah.
In this descriptive study, by extracting the required information from the hospital's information systems, it is tried to determine the cost of each hospital liability center. For this purpose, a system of absorption costing and a stepwise method, identifying costs and allocating them to the responsibility centers has been made. Collected data was processed by Excel software.
The findings showed that in 1994, in terms of public sector tariffs, the revenues of the hospitals covered 60 to 90 percent of their costs, and the cost of hospitality hotel services was higher than the approved tariffs. It seems that with the existing structure, the introduction of more tariffs (such as public non-governmental tariffs) could, to a certain extent, provide Basis for the autonomy of hospitals. This conclusion, assuming that other conditions are stable, will be correct, and in addition to the cost and revenue, attention should be paid to the dimensions of quality, equity and access.

In the last few decades, in many countries, the defined benefit pension plans havebeen replacedby the defined contribution plans. Since the financial risks are mostlyborne by the plan membersin defined contribution plans, the portfolio managementis very important to the members inboth accumulation phase and de-accumulationphase of the plan. In this thesis, we consider thede-accumulation phase and studythe problem of choosing the optimal time of annuitization inpost-retirement that isvital in reducing the annuity risk. Many researchers have studied theannuitizationoptimal time in different Brownian motion models and by employing various utilityfunctions. We have considered three new directions in this study. Firstly, we usejump-diffusion process instead of the Brownian motion for modeling the risky asset.Secondly, insteadof maximizing an economic utility, we maximize the market valueof future cash-flows. By usingthe Wiener–Hopf factorization, we determine the continuation region, which is restricted in thetime-return domain by an upper and a lowerboundary. Furthermore, we consider the nonconstant mortality rate with GompertzMakeham law. Finally, a method is proposed to computethe probability of annuitization.