نشریه تامین اجتماعی
سال بیستم شماره 1 (پیاپی 71، بهار 1403)

Social security is one of the fundamental human needs that almost all members of the society require it. The social security system and the tax system are interconnected as subsystems of the economic system. The characteristics of a system determine its optimality by its characteristics. The social security system has features that indicate its optimality. An optimal social security system includes the following principles inclusiveness, equality, obligation, support, minimum support, prevention, comprehensiveness, and empowerment. The aim of this research is to investigate the components of an optimal social security system in the Articles of the direct taxation law that address the social security system.

In this study, using the content analysis method, the text of the aforementioned legal Articles was analyzed and quantitatively expressed in the form of various tables and graphs. The results were analyzed through two methods the first method reviewed the repetition of each component in all the legal Articles, while the second method determined the number of principles of an optimal social security system extracted in each Article.

According to the first method, support and empowerment are the principles of an optimal social security system that are most frequently referenced in tax laws related to social security. Conversely, the principle of minimal support is the least utilized. The second method indicates that the Articles 24, 57, and 212 encompass all eight principles of an optimal social security system. Thus, these two articles encompass all the components of an optimal social security system

The laws of direct taxes generally contain a limited number of Articles that pertain to social security; however, the legal Articles of an optimal social security system demonstrate numerous principles. Also, this law has taken into account nearly all necessary tax protections and a wide range of eligible individuals. However, the rapid changes in economic and social life conditions necessitate the revision of the laws in shorter time frames.

 The purpose of this article is to investigate the impact of the financial market crisis on the phenomenon of poverty.

Due to the bank-centric nature of Iran's financial market, the effect of banking crises has been investigated as one of the shocks affecting the phenomenon of poverty.In the existing

literature, the channels of impact of banking crises on poverty are: labor market, product market, asset market and credit market. These effects were estimated using seasonal data, bank instability index as a crisis index, census poverty ratio and variables of the aforementioned channels, in the framework of a threshold-discrete regression model for the time period of 1383-1400. The results showed: labor market, product market and prices are the channels of impact of banking crises on poverty. In periods of banking crisis, the impact of product growth, unemployment rate and inflation on poverty is intensified.

Based on the results of this study the government's support policies for low-income groups through targeted planning and policies related to production support in order to increase the resistance of the labor market against the financial crisis, prevent the spread of the poverty rate with greater intensity. Considering the strong role of the labor market and economic growth on the poverty rate during the banking crisis, any type of policy that improves the business environment and production support is recommended to prevent the spread of poverty.

Women's economic participation is recognized as a key factor in sustainable development and the reduction of gender inequality. However, evidence regarding the intensity of this impact varies. The main objective of this study is to identify factors influencing women's economic participation.

The research uses a qualitative method and a meta-synthesis approach, which is developmental in nature. This research, employing a meta-synthesis approach, searched Scopus, Emerald, Magiran, and the Comprehensive Humanities Sciences Portal databases using keywords related to women's economic participation. After removing irrelevant and undesirable articles based on a cycle conducted through the PRISMA framework and applying a critical appraisal skills test, 35 relevant articles remained.

Through the analysis and combination of codes and their evaluation using the Kappa index, the findings revealed the identification of 5 selective codes (individual factors, social factors, political factors, cultural factors, and educational factors) and 39 core codes.

The results show that women's economic participation has a positive relationship with increased gross domestic product, poverty reduction, improved child health and education, and the strengthening of democracy. The findings emphasize the importance of supportive policies to expand employment and educational opportunities for women, reform discriminatory laws and regulations, and strengthen a culture of gender equality.

The main purpose of this study is to investigate the effect of culture, social group, and future perspective on retirement planning behavior with the moderating role of financial literacy. The research method is applied in terms of purpose and causal in terms of method. The investigated population was the employees of Haft branch of social security organization in Tehran and Morgan's sampling table was used to determine the sample size. The method of collecting field information and the tool of collecting the questionnaire, which was used to design the questions from the articles of Tomar et al. (2021) and Ghadvan et al. (2022). The validity of the questions was confirmed through content, face, and construct validity. Then, Cronbach's alpha coefficient and SPS software were used to confirm the reliability, and the reliability of all variables was higher than 0.7, which is due to the validity of the questionnaire.The hypotheses were analyzed using structural equation modeling and in Smart PLS 4 software.The results indicate that the variables of culture, perspective towards the future and social group with the moderating role of financial literacy have a significant positive effect on retirement planning behavior and the variables of social group, culture with the moderating role of financial literacy and perspective towards the future with the reciprocal role of financial literacy on Retirement planning behavior has no significant effect. Outlook towards the future can affect financial risk taking, so that there is a three-way interaction between risk taking, financial planning knowledge and outlook towards the future that affects retirement savings.   .

This study aims to analyze the interpretation of insurance contracts, taking into account their unique nature and the essential principles that govern them, particularly the principle of good faith and the contra proferentem rule. The increasing popularity of insurance as a financial safeguard against risks and unpredictable dangers underscores the significance of this analysis. The research employs a descriptive-analytical method, utilizing library-based resources to explore the unique features of insurance contracts and the principles that inform their interpretation. This approach allows for a comprehensive understanding of the complexities involved in interpreting these contracts. Insurance contracts differ fundamentally from other agreements due to their non-negotiable, adhesive nature, which can create inequality between parties. Since these contracts often contain ambiguous clauses, the application of the contra proferentem rule becomes essential in ensuring justice. This rule dictates that any clause deemed ambiguous should be interpreted against the interests of the drafting party, which typically supports the weaker party, namely the insured. Recognizing that many insurance contracts are adhesion contracts highlights the necessity for a specific set of rules governing their interpretation, aimed at addressing the vulnerabilities that arise from their inherent characteristics. The distinctive features of insurance contracts necessitate a focused approach to their interpretation. By applying the contra proferentem rule, fairness is promoted, and the reliability of these contracts is enhanced, ultimately encouraging more individuals to engage in insurance agreements. This research highlights the importance of understanding these principles to foster a more equitable insurance landscape.

Commitment can be seen as the acceptance of a pact or contract, where an individual feels obliged to fulfill it. Over the past two decades, the topic of commitment has attracted considerable attention in organizational studies. This research examines the relationship between organizational commitment and professional commitment among all employees and managers at the Social Security Organization in Isfahan province. In this study, the statistical population consisted of all employees of the Social Security Organization in Isfahan. A cluster sampling method was used to randomly select 10 branches from different districts, and within each branch, a stratified random sample was chosen. Data analysis was conducted using SPSS software at both descriptive and inferential statistical levels. Data was collected through two questionnaires: the standard organizational commitment questionnaire developed by Mowday, Steers, and Porter, and a researcher-developed professional commitment questionnaire. The reliability coefficients were 0.83 and 0.85, respectively, and both validity and reliability were confirmed at a high level. The results indicated a significant and positive relationship between professional commitment and organizational commitment among employees and managers. Furthermore, there was a relationship between job identity and belief in organizational goals and values among employees and managers, the need for job continuity and willingness to exert significant effort for the organization, and high responsibility towards the job and a strong desire to continue membership in the organization. The results showed that the relationship between professional and organizational commitment is not necessarily conflicting or incompatible. Instead, this relationship is influenced by various variables, including job-related and organizational factors. This means that if the organization provides conditions for career advancement, appropriate career paths, fair compensation, justice in reward distribution, autonomy at work, professional identity, and a positive image of the job and organization in society, achieving high levels of both professional and organizational commitment simultaneously will be possible.