نشریه تامین اجتماعی
سال پانزدهم شماره 1 (پیاپی 54، زمستان 1398)

The Social Security Organization has experienced several ups and downs, developments and retreats since 1975 in terms of the enforcement of regulations from various legislatures and has been influenced by various laws and regulations many times. Although these laws are enacted to meet the needs of the day, they sometimes place a heavy financial burden on the Organization without government involvement, which has become a persistent problem during these years as a result of the problems of the social insurance system in Iran. Given that a correct understanding of the amount and size of financial burden imposed on the organization can be effective in preventing the implementation of new laws with financial burden and fulfilling government obligations, this article aims to estimate the financial burden of the laws affecting the Social Security Law adopted in 1975. In this regard, the present value (2016) of the financial burden of early retirement laws is calculated based on a 15% discount rate and wages (the amount on which insurance contribution are not paid), pension and perks (the amount received due to early retirement) and analyzed based on various parameters. Based on this, the value of the financial burden of these laws has been calculated amounting to 537 thousand billion Rials at the price of 2016. The repeal of all laws contrary to the principles of insurance is the first step towards the financial stabilization of the Social Security Organization.

The purpose of this study is to examine the effects of early retirement on pension funds. This research is a scientific study on the issues raised by critics of this type of retirement in recent years.

In order to get a reasonable answer, the present study went through five stages of definition, prediction, standardization, description and evaluation, and used a qualitative approach in analyzing the policy in order to gather more comprehensive information on the subject using interviews and library methods.

In the last decade, due to reasons such as the change of the population ratio and implementation of projects such as early retirement, the population of retirees has increased and the population of payers has decreased. Early retirement rules, which include early retirement of government employees, retirement of younger women with less work experience, early retirement from strenuous jobs and other rules, have reduced insurance coverage on the one hand and may increase youth unemployment rate on the other hand regarding the fact that retirees may re-enter the labor market because of their good health condition.

Legal and administrative weaknesses, as well as lack of scientific evaluation before the enactment of laws have imposed a heavy burden on various sections of society, including the labor market, government, and insurance funds.

Background Receiving a salary other than your own one from Social Security is done in a variety of ways. Some perpetrators succeed in obtaining a salary by resorting to fraudulent means and others do so by lying and concealing the truth. The first group is remarkably similar to fraudsters, but their punishment will be a specific and independent criminal offense under Article 97 of Social Security Penal Code. The second group will be excluded from Article 97 of Social Security Penal Code and will be subject to Article 2 of the Law of Intensifying Punishment for Perpetrators of embezzlement, bribery and Fraud. For the inclusion of Article 97 of Social Security Penal Code against receiving a salary other than your own one, the causal relationship must be effective between the counterfeit citation means and the result (i.e., the establishment of a salary). For the inclusion of Article 2 of the Law of Aggravation of the Perpetrator's Behavior, like the crime subject to Article 97, the perpetrator must do a wrongdoing; therefore, establishing a salary due to silence and abandonment of the recipient has no criminal character. In case of the psychological basis, in order to include the above-mentioned cases in receiving a salary other than your own one, in addition to general ill will, the existence of special ill will is also necessary. In this article, receiving a salary other than your own one and its methods will be analyzed from the perspective of criminal law.

Considering the significant impact of the large holding of Social Security Investment Company on the country’s economy and regarding the fact that many joint-stock companies are owned by this holding, choosing the optimal financial ratios and predicting the impact of financial ratios and macroeconomic variables on stock returns is of paramount importance. In the present study, the effect of financial ratios and optimal macroeconomic variables on stock returns of Shasta subsidiaries was studied.

The population of the study consisted of 61 subsidiaries under Shasta Investment Company from 1390 to 1396, and the data were analyzed using Stata, MATLAB and MS modeling software and genetic function approximation (GFA) algorithm and adaptive fuzzy neural network models.

The results of the genetic function approximation algorithm showed that out of 18 financial ratios affecting the stock returns of Shasta subsidiaries, 6 were optimal financial ratios, among which the stock returns ration to current assets ratio (X3), inventory to working capital ratio (X11) fixed assets turnover (X14), and net profit margin (X17) had a negative correlation with stock returns of Shasta subsidiaries, but had a positive correlation with fixed assets turnover ratio (X10) and return on capital (X15). Modeling the effect of macroeconomic variables on stock returns of Shasta subsidiaries indicated that 4 out of 10 macroeconomic variables (government and free exchange rates, OPEC crude oil price, gold coin prices and the indicative profit rates) were optimal, and the optimal regression model showed that stock returns of Shasta subsidiaries had a positive correlation with the free exchange rate and OPEC crude oil price, but they were negatively correlated with gold coin prices and the indicative profit rates.

Based on the results, it is recommended that due to the country’s current recession, Shasta subsidiaries increase their ability to pay their obligations in the short term, and we can see the efficiency of Shasta subsidiaries’ management in earning acceptable profits for investment from the relationship between financial ratios and stock returns of Shasta subsidiaries. Regarding the results, free exchange rate and OPEC crude oil price had a positive correlation with stock returns, so it is expected that the increase in these two variables will encourage investors to buy the stocks of Shasta subsidiaries, and since gold coin prices and the indicative profit rates have a negative impact on stock returns, it is recommended that anticipating an increase in these two variables, Shasta sell its stocks.

Developing specific performance evaluation indices for hospitals affiliated to Iran's Social Security Organization and measuring them can be effective in improving hospitals’ performance. The aim of the present study is to develop and validate specific performance evaluation indicators for hospitals affiliated to Iran’s Social Security Organization.

To formulate specific performance indices for Social Security Hospitals, four steps of literature review (academic papers, books, organizational reports and other resources), expert opinion polls (from 10 experts), two rounds of Delphi, and peer reviews by key social security experts were done.

4563 indices were identified from text searches. After initial screening of the indices by two independent researchers, finally 790 indices were selected (initial screening). In the next step, both researchers discussed selected indices, which resulted in the elimination of 126 indices due to being repetitive or similar (secondary screening). Then 664 indices were sent to 10 experts for initial modification (tertiary screening). Finally, 60 indices were selected and entered the Delphi phase. After performing two stages of Delphi technique (first round 24 people, and second round 8 people), 50 indices were selected. Finally, 49 indices were finalized in four domains:  input (5 indices), process (11 indices), output (18 indices) and financial performance (15 indices).

Using the indices developed in the present study, senior managers can attempt to evaluate their own hospitals to identify weaknesses and plan and improve their performance.

The purpose of this study is to evaluate the effect of inadequate (medical) care on the final outcome (micro and macrovascular effects) and imposed costs in Iranian patients suffering from type 2 diabetes.

The study is a cross-sectional one conducted among patients suffering from type 2 diabetes in two main diabetes clinics (a private and a public one) in Tehran province. Using the UKPDS model and 5-year clinical data collected from main diabetes centers in Tehran provinces (400 patients), outcomes for the current care were predicted, and then these values were predicted for 20 years, assuming that the three main factors of LDL, HbA1C, and systolic blood pressure at standard level have been controlled. The obtained results compared with the current care outcomes are considered economic and health burden imposed on these patients due to inappropriate, inadequate or poor care.

Comparison of the 20-year results of the two scenarios shows that compared to the current treatment pattern, patients’ life expectancy can increase by 4.3 years as a result of modifying treatment patterns and controlling main variables.Findings show that treatment costs for controlling the mentioned factors increased by 63,889,695 rials and total costs increased by 104,852,150 rials in optimal care.

The results of the model show that regarding type 2 diabetes population in the country (about 5 million people), about 30 million years and an average of over 1.5 million years annually are lost. Given that the cost of living in full care is less than 3 times the country’s per capita income, providing full care for diabetics is a highly cost-effective plan.

The facilitation of privatization has always been emphasized in laws and official expert reports over the last three decades. However, after each privatization period, everyone keeps talking about its mistakes or deviations in the previous period. In fact, it has always been acknowledged that past privatizations have not been principled, and it has always been speculated that the future of privatization will be promising for the economy of the country. In the present study, using the official expert reports, the progress of privatization is evaluated and while explaining this process, regarding the approaches that pursue privatization reforms through legal and bureaucratic solutions, it is argued that laws do not explain and determine the process of privatization, because they, in turn, need to be explained, and it is the balance of power that explains the laws. The function of bureaucracy cannot also be explained without the balance of power. Accordingly, it is hypothesized that the observed flaws in privatization are not the result of human or organizational errors, or some of the flaws carried out in the privatization, but of the nature of privatization itself. Accordingly, in the end, given the problems of privatization and referring to Article 44 of the Constitution, which considers the cooperative sector as important as public and private sectors, " cooperativization " is recommended to be recognized as an alternative for the transfer of state-owned enterprises.

The purpose of this study was to investigate the final effect of mandatory and voluntary disclosure of information on the value of insurance companies listed in Tehran Stock Exchange.

The population of this research study was the insurance companies listed in Tehran Stock Exchange and the sample consisted of 22 companies. In terms of purpose, this study is applied, and is of descriptive-correlational type. The research data were from insurance companies listed in Tehran Stock Exchange during a five-year period from 2014 to 2018. The data were obtained from Rahavard Novin Software as well as some data from Social Security Website. The data were analyzed using Eviews 9 Software.

The findings of the study were obtained using F-Limer Tests as well as Durbin-Watson Test and Hausman Test, which finally showed that there is a significant relationship between mandatory and voluntary disclosure of information and company value.

Disclosure is a factor influencing the value of a company because it expresses all the commercial and financial realities of the company and can enhance investors’ confidence, leading to an increase in the company’s stock price, followed by an increase in the company’s value and shareholders’ wealth. As a result, companies need to be more careful about disclosing their accounting information.