بازنشستگی

Open Access Article

1 - Providing optimal model of Public Administration Reform in Iran (Case Study: Pension and Compensation System)
mohammadreza pourmand morteza mosa khani reza najafbigi afsaneh zamani moghadam

In this research, the researchers sought to formulate a desirable model of public administration reform in the Iranian Pension and Service Compensation System. To elaborate and develop a desirable model, the structural equation modeling technique with LISREL software wa More

In this research, the researchers sought to formulate a desirable model of public administration reform in the Iranian Pension and Service Compensation System. To elaborate and develop a desirable model, the structural equation modeling technique with LISREL software was used to confirm the desirable situation. By comparing the current and desirable situation with the 23 items in the final stage, the results showed that there are many differences between the existing situation and the desirable one which need to be further worked out and planned in the 23 departments of workers 'and employers' representation in the formulation process. And enacting laws, empowering employees with trust funds Meeting, developing up-to-date regulations, creating think-tanks with investors and entrepreneurs, forecasting the process and results of the financial balance to take action, preparing transparency charts, estimating the financial risks of changing unemployment rates, rates Employment and changing retirement conditions to minimize future costs, long-term planning, paying attention to maintaining and enhancing the quality of services provided to retirees, engaging key stakeholders, including government, parliamentarians, ongoing item review. Macroeconomics (such as inflation) on the amount of pensioners' wages, the proportion of c Allowance for retirement benefits regardless of gender, etc. Manuscript profile

Open Access Article

2 - Studying the experiences of retirees with the policy approach in the field of retirement management
leila parsaziabari aliakbar etebarian mehraban hadi peykani afsaneh zamani moghadam

. The first step in solving a problem is to formulate a comprehensive and complete policy for it, and to identify an effective policy, it must identify and understand the problem correctly by referring to a community that is affected by it. Therefore, the second goal is More

. The first step in solving a problem is to formulate a comprehensive and complete policy for it, and to identify an effective policy, it must identify and understand the problem correctly by referring to a community that is affected by it. Therefore, the second goal is to identify the problems of the retirement area in order to formulate efficient and effective policies. The research method of the present paper is of a qualitative & quantitative type and is a phenomenology of retirement phenomenon among retirees of the Refah Bank. The data were gathered based on half-structured interviews of 16 pensioners of Refah Bank by snowball method until data saturation was achieved. The data analysis was performed using a seven-step colaizzi method. the statistical society included a small section for retirement of 1,175. The sample size was calculated 285. The reliability of the questionnaires was calculated by Cronbach's alpha, (0/8). In order to analyze the data in the quantitative part, factor analysis was used. . These findings could be a guide for human resource managers to help them deliver targeted programs and make the right path for retirees. Manuscript profile

Open Access Article

3 - Construction, validation, and standardization of the reluctance scale of sports managers to retire
Fatemeh Asghari , hossein poursoltani zarandi

10.30495/jism.2022.20960

Introduction:. The purpose of this research is to Construction, validation, and standardization of the reluctance scale of sports managers to retireMethods: The research employed a descriptive survey method; it concerned the validity and reliability of the reluctance sc More

Introduction:. The purpose of this research is to Construction, validation, and standardization of the reluctance scale of sports managers to retireMethods: The research employed a descriptive survey method; it concerned the validity and reliability of the reluctance scale of sports managers to retire. 362 sports managers, university professors and students of physical education formed the statistical population of the research. The data of this research was collected using two questionnaires. The first covered personal characteristics such as gender, age, level of education and working experience in the respective organization. The second included 32 questions plus six factors, which are: individual factors (seven questions), political factors (six questions), social factors (five questions), economic factors (three questions) and managerial factors (eleven questions). The content validity of the questionnaire was confirmed at (CVR = 0.82). Cronbach's alpha coefficient was utilized to determine the internal stability of the subscales (factors) of sports managers' reluctance to retire, and the confirmatory factor analysis was employed to determine the construct validity.Results: Besides, the alpha coefficients for individual factors, political factors, social factors, economic factors and managerial factors stood at 0.71, 0.87, 0.88, 0.70 and 0.86, respectively. The analysis of the results of the exploratory factor analysis further illustrated that the value of the Chemo statistic was 0.886. Bartlett's test was also significant (p=0.001, χ2=3812/167), i.e., the correlation between variables is significantly far from zero.Conclusion: The results of this research illustrated that the mentioned questionnaire is a valid tool for studying the retirement of sports managers, and researchers can employ it for the assessment of the reluctance of sports managers to retire. Manuscript profile

Open Access Article

4 - The Effect of Selecting the Type of Objective Function on Individual Default in Individual Retirement Account (Case study: Iran)
Ezatollah Abbasian Mohammad Ali Kamali Reza Tehrani Mojtaba Mirlohi

A retired person faces two major risks: life-long risk and investment risk. In this paper, we examine the effect of decision-making policy on the amount of defaults by using two objective functions for wealth at retirement time. The expressed policies relate to the retu More

A retired person faces two major risks: life-long risk and investment risk. In this paper, we examine the effect of decision-making policy on the amount of defaults by using two objective functions for wealth at retirement time. The expressed policies relate to the return on target markets for investment and the discount rate in the economy. In the modeling of these policies, a dynamic programming approach combined with historical simulation has been used. The results indicate the importance of selecting the objective function. Given the severe economic fluctuations in the country, as well as the need for greater wealth accumulation and greater participation in controlling economic fluctuations, the policy of focusing on pension with the lower wealth in retirement period as an optimal policy - because of the acceptance of lower risk for a certain level of wealth - and more use of the wealth function during retirement time is suggested. Manuscript profile

Open Access Article

5 - طراحی مدل پایداری مالی در سازمان تامین اجتماعی با تمرکز بر اصلاحات پارامتریک
مهرداد محقق زاده مرجان دامن کشیده هوشنگ مومنی وصالیان مجید افشاری علیرضا دقیقی اصلی

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6 - بررسی تأثیر سن بازنشستگی بر نرخ مشارکت نیروی کار در کشورهای OECD
مریم ابراهیمی مجید نصیری

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Open Access Article

7 - The effect of cultural intelligence on the manager's performance (Case study: Iran Retirement Fund)
Farhad Aghabeg Seyyed Reza Salehi Amiri

Introduction: With increased communication and international exchange among various societies which have their own sometimes complicated and diverse cultures, management and business scholars decided to identify the effective factors on organizational complications and More

Introduction: With increased communication and international exchange among various societies which have their own sometimes complicated and diverse cultures, management and business scholars decided to identify the effective factors on organizational complications and dynamism in the business environment.This study investigated the role of cultural intelligence on the performance of managers in Iran Retirement Fund. The effect of cultural intelligence and its four dimensions including cultural intelligence knowledge, strategy, behavior, and motivation on managers’ performance was investigated.Method: This paper is based the on applied goal and on the basis of data collecting is survey – analyzes that review are role of cultural intelligence on the managers performance. The statistical population consisted of all the managers and chiefs of Iran Retirement Fund. Of this population, 95 persons were selected for further measurements. The information collection method was the library and questionnaire method. The reliability of the questions was investigated through Cronbach’s alpha. For analysis, the statistical Spearman’s tests and Friedman’s ranking test were implemented.Conclusion: The results showed that there was a significant relationship between cultural intelligence and a manager’s performance. Also, it was shown that the effect of cultural intelligence on managers’ and supervisor’s performance was due to the knowledge and behavior dimensions of cultural intelligence. Manuscript profile

Open Access Article

8 - Culture Engineering in the Level of Iranian Organizations
دکتر عباسعلی قیومی دکتر اسماعیل کاوسی

This research was done to explain culture engineering in Iranian organizations. Theresearcher had studied and combined the theories of Edgar Shine, Robins, Litwin andStringer in three different phases. Then, the cultural organizational elements regardingto each theory h More

This research was done to explain culture engineering in Iranian organizations. Theresearcher had studied and combined the theories of Edgar Shine, Robins, Litwin andStringer in three different phases. Then, the cultural organizational elements regardingto each theory has been introduced and the main question of the research has beenstated: How to form a model for culture engineering in the level of Iranianorganizations? Thus, to find the answer to this question and to signify the importanceof each phase and element stated, a questionnaire has been handed out to 14 of theprodigies and managers of the Iranian Electricity Development Organization and theIranian Retirement Organization. This research has been done through theDescription-Measurement method. Finally, the results of the collected questionnairesshowed that the model presented in this research can be used in differentorganizations. Manuscript profile

Open Access Article

9 - Social and Cultural Factors Affecting Retirement Social Participation (Case Study: Tehran Municipality)
mostafa montazeralmahdi Reza samim Reza Mahdi Fatemeh Sedigian Bidgoli

The present study evaluates the social participation of retirees of Tehran Municipality Retirement Organization and its social and cultural factors. The method of this study is quantitative and the required data are collected through a survey and using a researcher-made More

The present study evaluates the social participation of retirees of Tehran Municipality Retirement Organization and its social and cultural factors. The method of this study is quantitative and the required data are collected through a survey and using a researcher-made questionnaire. The statistical population consists of retired persons over 65 years old covered by the Tehran Municipality Retirement Organization, which is 2,255. Of these, 389 individuals have been selected and questioned using the existing formulas. Also, in this research, the data were analyzed by means of intermediate, dispersion and distribution indices, and for data analysis and statistical inference, correlation tests were used. The results show that the total social participation rate of the sample is low. Few of them have moderate or high social participation. Also, the explanatory results obtained from the hypothesis test show that there is no significant relationship between any of the independent variables and the dependent variable of the social stigma of retirees. Manuscript profile

Open Access Article

10 - Investigating investment policy effect on objective achievement in personal account plan
Mohamad Ali Kamali Ezatollah Abbasian Reza Tehrani Mojtaba Mirlohi

Adoption of suitable investment decisions depends on the long-term investment policy selected. Asset allocation has the most important role on investment return achieved during investment horizen. Considering the effect of investment policy, long-term optimal investment More

Adoption of suitable investment decisions depends on the long-term investment policy selected. Asset allocation has the most important role on investment return achieved during investment horizen. Considering the effect of investment policy, long-term optimal investment decisions in personal account plan has been investigated in this research. Providing suitable retirement income is the goal of such plan. Two functions including terminal wealth objective function and retirement income objective function are applied to investigate these decisions.According to the complexity of modeling in the aforementioned functions, the Metaheuristic Genetic algorithm has been used. The results are indicative of the importance of objective formulation selection. The retirement income objective function has the nature of more wealth accumulation and more control over economic and market turbulences through higher cooperation in investment and as a result it has been recommended as the optimal function. Manuscript profile

Open Access Article

11 - Effect of Structural Reforms of Pension System on the Economy and Capital Market of Iran Based on Overlapping Generations Model
Hamid Rezazadeh Mostafa Sargolzaei Moslem Peymany Foroushany

10.30495/jik.2024.23165

The main purpose of this study is investigating effects of DB-PAYG and Full-Funded pension systems on the economy and capital market of Iran. The effects of these two pension systems have been studied in form of different fiscal policies by simulating an Overlapping Gen More

The main purpose of this study is investigating effects of DB-PAYG and Full-Funded pension systems on the economy and capital market of Iran. The effects of these two pension systems have been studied in form of different fiscal policies by simulating an Overlapping Generations Model. Simulated fiscal policies are compared to a situation which society has no pension system and people spend their income only on their own consumptions or savings. The results show that in the DB-PAYG pension system, reduction of capital stock and therefore the reduction of output and level of welfare are significant. Fully-Funded pension system does not reduce the level of welfare, capital stock and production, also creating an intergenerational income distribution system. so it works better than other system. Iran's current pension system is DB-PAYG, so transferring to the Full-Funded pension system, as structural reforms, have been proposed. The dynamic of changing the pension system has been estimated and the effects of these reforms on the capital market have also been studied. The results show that structural reforms, in the long run will increase the capital stock and aggregate savings, so will increase the value and depth of the capital market, increase efficiency and corporate governance of enterprises operating in the capital market. Manuscript profile

Open Access Article

12 - Creating the balance between sources and uses of pension plans by Using the Actuarial knowledge
Ali Akbar Pourmousa Reza Khaleghi

The balance between revenues and expenses in pension funds is one of the main objectives for continuing the activities of these funds. This can be possible, for the purpose of doing Obligations and exploitation of economic and reliable of pension funds and resources, b More

The balance between revenues and expenses in pension funds is one of the main objectives for continuing the activities of these funds. This can be possible, for the purpose of doing Obligations and exploitation of economic and reliable of pension funds and resources, by using the modern methods of design and Exploitation of systems and advanced tools. Actuarial knowledge by using the mathematical techniques, probability theory and statistical methods in finance problems which specifically applies to insurance and pension plans, can help these funds to achieve their goals. In this paper, we develop Actuarial knowledge through review of concepts, theories and actuarial models and its relationship with pension funds, state pension funds in Iran and the balance between sources and uses of them. For this purpose, with a case study in one of the country's pension funds, we review on the second layer of the defined benefit plans (DB), by using Actuarial calculations and based on the Actuarial model Employer- Sponsored Plans. Also, the statistical software is used to test the hypotheses of the study, based on a balance between resources and uses of the current pension funds in the country, according to Actuarial calculations and providing an appropriate strategy for strengthen these mentioned Funds. The results of this research suggest the fraction of resources to funds expenses. Manuscript profile

Open Access Article

13 - The Relationship between Perceived ParentingStyles With Female Adolescent's Feeling of Loneliness
خاطره بزرگمهری بوذرجمهری محسن گل‌پرور ابوالقاسم نوری

The Purpose of this study was to investigate the relationship between perceived parental styles and its components with adolescents' feeling of loneliness. To this ends, high school female students from Mashhad and Tabadkan were chosen by multi- stage random sampling. More

The Purpose of this study was to investigate the relationship between perceived parental styles and its components with adolescents' feeling of loneliness. To this ends, high school female students from Mashhad and Tabadkan were chosen by multi- stage random sampling. The main hypothesis was that, adolescents' perceptions of their parents' child rearing styles could justify and/or alter their feeling of loneliness. Research instruments consisted of (A) Parenting Style and Dimensions Questionnaire, (Robinson, Mandleco, & Olsen, ) which was used to examine subjects' perception status about the qualification of their parents' upbringing ,(B) Loneliness Differential Feeling Scale (Schmidt, & Sermat, ) for estimating participants' feeling of loneliness. The hypotheses of this study were tested by using two variables Pearson product moment correlation coefficient. The results indicated that: There were statistically significant negative relationship (P < ) among Authoritative child- rearing style and all of its components with feeling loneliness (respectively: Authoritative child-rearing style r= ,Relational dimension r= , the Regulatory or control dimension r = , and the Autonomy dimension r= ). Also there were statistically significant positive relationship (P < ) between Authoritarian child-rearing style and all of its components with feeling loneliness (respectively: Authoritarian child- rearing style r = , Physical coercion r = , Verbal hostility r = , and Punitive Non- rosoniny/punitive r = ). Finally here were statistically significant positive relationship (P < ) between Permissive child-rearing style and its component with feeling loneliness (respectively: Permissive child- rearing style r = , and Indulgent dimension r = ). Manuscript profile

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14 - Relationships between reduction of income, health and job satisfaction before retirement with psychological well-being after that it according to moderating role of job planning, bridge job and retirement earlier and later than expected
mohammadreza mosahebi hamidreza oreyzi fariba yazdekhasti hamid bidram

10.30486/jsrp.2019.549219.

The purpose of this study is to examine the moderating role of retirement plan, retiring stage and retirement time in the relationship between reduction of income, health and job satisfaction before retirement AND psychological well-being after retirement. Research meth More

The purpose of this study is to examine the moderating role of retirement plan, retiring stage and retirement time in the relationship between reduction of income, health and job satisfaction before retirement AND psychological well-being after retirement. Research method is descriptive-correlative, performed on the employees close to retirement in an industrial complex in Esfahan. To test the hypotheses, a sample of 893 people was gathered through Convenience method. Data gathering took place with measures including CES-D scale (Raulf, 1977), questions measuring reduction of income, health and job satisfaction before retirement extracted from health and retirement survey (HRS, 1992), and questions measuring retirement plan and retirement expectation extracted from Wolfgang(2014). For data analysis correlation coefficient and subgroups analysis (for moderating analysis) was used. Results indicated that there is a positive relationship between job satisfation and well-being before retirement AND psychological well-being after retirement, on the other hand, there is a negative relationship between expected time of retirement, self-reported reduction of health, expert-reported reduction of health AND psychological well-being (p<0.01). Also, in the relationship between reduction of income, health and job satisfaction before retirement AND psychological well-being after retirement, there is a moderating effect by retirement plan, bridge job and expected time(earlier or later than expected) of retirement (p<0.01). Manuscript profile

Open Access Article

15 - Determining reliability and validity of the Transition to Retirement Questionnaire and its relationship with resistance to change (case study: teachers nearing retirement)
Hossein Motahhari Nejad Farah Tajrobehkar

10.30486/jsrp.2019.548740.

The aim of this research was to determine reliability and validity of the Transition to Retirement Questionnaire (TRQ) and to study its relationship with resistance to change. Based on Schlossberg’s typology of the retired, the TRQ is designed by Maggiori, Nihil, More

The aim of this research was to determine reliability and validity of the Transition to Retirement Questionnaire (TRQ) and to study its relationship with resistance to change. Based on Schlossberg’s typology of the retired, the TRQ is designed by Maggiori, Nihil, Froidevaux and Rossier (2013) to assess five dimensions related to personal perceptions of transition to retirement, retirement, and personal plans and activities. The questionnaire on the sample of 315 teachers who have a history of more than twenty years was conducted. Cronbach's alpha was used to determine reliability of the questionnaire. From 0/70 to 0/94 reliability five factors were obtained. Confirmatory factor analysis was used to determine validity of the questionnaire. The results indicate suitability of the five-factor structure of the questionnaire. The results of the relationship between resistance to change and the transition to retirement also indicated that routine seeking has a negative relationship with adventure, but routine seeking, emotional reaction and short-term focus have the positive relationship with searcher and retreater (p<0.01). Manuscript profile

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16 - Studying and Analyzing Influential Demographic Variables on Support Ratio in Iranian Social Security Pension Fund Using System Dynamics
zahra karimian sichani mohammad hassan cheraghali ali dehghani

10.30495/imj.2021.684181

Evaluation and reform of pension systems are among the complex issues that due to the multiplicity of variables affecting each other and significant changes in the variables in the long term horizons, they can not be easily studied and analyzed. The purpose of this arti More

Evaluation and reform of pension systems are among the complex issues that due to the multiplicity of variables affecting each other and significant changes in the variables in the long term horizons, they can not be easily studied and analyzed. The purpose of this article is to study and analyze demographic variables on the support ratio(Ratio of insured to pensioners ) in Iran’s Social Security Pension Fund. This shows to some extent the ratio of input to output of the fund, and based on it, the pressure on the fund can be estimated according to the amount of current insurance premiums and pension amounts. In this article, using information and statistics of mentioned fund and Iran Statistics Center in the years from 2016 to 2018, a model based on system dynamics was designed and By testing the model under certain conditions, reproducing past behavior and examining different policies, the model was validated. By 2033, the country's elderly population will double, while the working age population will grow by nearly 12 percent. These changes will affect the demographic structure, Also, according to the forecast, if the current conditions are maintained, the support ratio of the Social Security Fund will reach 2.19 by 2033. Informal (non-salaried) job participation, unemployed youth employment, women's economic participation and fertility rate are the most important influential population variables that can increase the support ratio to 3, 1/2, 1/4 0/5 units respectively ،if appropriate policies and planning are implemented. Manuscript profile

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17 - Designing a model for empowering employees on the verge of retirement in (Case Study: Iran's electricity industry)
Mohammad Rasoul Tohfeh Shams Al-Sadat Zahedi Mohammad Montazeri ali yaghoubipour

Retirement occurs at a stage of the life cycle when the capacity of people to adapt to new life conditions is limited. When a person's retirement is planned for him, he will face it easily, in this regard, one of the measures that can be taken by organizations is to emp More

Retirement occurs at a stage of the life cycle when the capacity of people to adapt to new life conditions is limited. When a person's retirement is planned for him, he will face it easily, in this regard, one of the measures that can be taken by organizations is to empower the employees who are about to retire. Therefore, the main goal of this research is to identify the mechanisms of empowering employees on the verge of retirement and the relationships between them, and finally provide a model of empowering employees on the verge of retirement in Iran's electricity industry. Considering the nature of the subject, the present research was conducted using qualitative method with Grounded theory. The data was analyzed after interviewing 14 experts of the electricity industry who were selected by snowball sampling method, and a total of 357 codes, 70 concepts and 18 categories were identified. After open coding, from the analysis of qualitative data, a axial coding paradigm was formulated, based on which, the line of communication between research categories including causal conditions (preparing the individual and the organization to face the retirement period), the core category (implementation of employee empowerment programs about to retire), context conditions (promoting factors of employee empowerment on the verge of retirement), intervening conditions (inhibiting factors of employee empowerment on the verge of retirement), strategies of empowering people on the verge of retirement and consequences were identified. In the following, based on selective coding, components of qualitative research model were described. Manuscript profile

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18 - Structure and rules of pension funds in Iran and EU countries in the legal system from the perspective of sociology of law
Aidin Bagheri Mohamreza Mojtahdi Hossein Malakoti Emran Naeimi

10.30495/jss.2021.1915082.1267

Pension funds in the Iranian legal system have historically always inherited many problems, the most important of which are financial problems. Lack of vision for the future and uncertain plan and unprofessional and inefficient management, lack of transparency and confl More

Pension funds in the Iranian legal system have historically always inherited many problems, the most important of which are financial problems. Lack of vision for the future and uncertain plan and unprofessional and inefficient management, lack of transparency and conflict and inflation of laws, have all gone hand in hand to make pension funds a problem in Iran; These problems and the poor condition of the funds, in all aspects, have raised serious concerns about the future. Reasons such as the increase in the aging population and the decrease in the employment force have increased the sensitivity of this crisis. Implementation of early retirement laws in different periods, macroeconomic fluctuations, discrimination and disproportionate receipts, the destructive role of the government and mainly one-sided interactions with funds are other important reasons for the crisis in pension funds during the year Are recent. In Iran, the multiplicity of pension funds with various programs, systems and regulations has led to the widespread dispersion of funds in the absence of a comprehensive welfare and social security system in the country. The model used by EU countries for pension funds is both forward-looking and comprehensive. Pension fund programs also focus on employment policy, along with inclusion for all segments of society, including the employed and the unemployed. What can be considered for policymakers in Iran in organizing and modeling the system of EU pension funds is to pay attention to economic and demographic policies, along with regulating legal regulations, phasing out additional organizations and reducing costs. To continue the services of pension funds. Reforms in Iran's pension fund system require a comprehensive policy approach and a strong determination to initiate fundamental change. Manuscript profile

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19 - An Introduction to Legal and Judicial Nature of Pension
Hamid Masjedsaraei Mostafa Jabbari

10.22034/ijrj.2017.535541

Those who are familiar with the words of employment salary retirement and pension know that after employee death his/her salary belongs to special regulation to his/her heirs. There is no difference in this respect that the employee has died during the employment or aft More

Those who are familiar with the words of employment salary retirement and pension know that after employee death his/her salary belongs to special regulation to his/her heirs. There is no difference in this respect that the employee has died during the employment or after retirement. This research has been done to find convincing answers to questions such as: what is the nature of pension? Is pension naturally legal?   The important conclusion of this research is that, contrary to legal provisions pension, it is by nature legal and is subjected to particular regulations of inheritance.     Manuscript profile

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20 - Pricing of participation option in Iran's Social Security Organization (ISSO)'s pension fund
abbas khandan Erfan Salavati

10.30495/eco.2022.1955155.2643

Collective pension schemes with mandatory participation, despite their many benefits, are not commensurate with the future of work so that recently granting exit option has been considered in pension reforms. However, there are concerns about the consequences of grantin More

Collective pension schemes with mandatory participation, despite their many benefits, are not commensurate with the future of work so that recently granting exit option has been considered in pension reforms. However, there are concerns about the consequences of granting exit option on sustainability of the plans. This study based on the main characteristics of Iran’s Social Security Organization (ISSO)’s pension fund, mathematically calculates the value of participation in this plan. It was assumed that contributors are allowed to opt out once at a given time (European option) or several times during employment (US option) and, then, the option pricing theory is used to determine the value of these options. Findings show that in both cases of European and American options, the incentive to leave generally is low at old ages and they prefer to stay and receive their entitled pension annually. In contrast, young people have less incentive to participate because they know that they are the ones who have to pay the high recovery contributions necessary to fill the deficit. However, it was shown that even young people are willing to accept a deficit (between 30 and 40 percent) because in case of participation, they would benefit from investment returns of their predecessors’ funds or other benefits of collective schemes including interpersonal and intergenerational risk sharing. The results also show that in case of American option, people have always higher participation incentive and its exit threshold is always lower than the case of European option. Manuscript profile

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21 - Modeling DB-PAYG, Full Funded and Defined Contributions Pension Systems in Iran's Economy
Hamid Rezazadeh mostafa sargolzaei Moslem Peymany Foroushany Hossein Tavakolian Meysam Amiri

10.30495/eco.2022.1953055.2630

The present study simulates and compares three types of pension systems, DB-PAYG, Full Funded and Defined Contributions, and their impact on Iran’s macroeconomic variables. For this purpose, the General Equilibrium model of Overlapping Generations is designed base More

The present study simulates and compares three types of pension systems, DB-PAYG, Full Funded and Defined Contributions, and their impact on Iran’s macroeconomic variables. For this purpose, the General Equilibrium model of Overlapping Generations is designed based on the variables of the Iran economy.  The results showed that the Full Funded pension system performs better than other systems in terms of capital stock, output and welfare. Also, among these three systems, the DB-PAYG system has the lowest amount of capital stock, output and welfare. Therefore, changing the current pension system of the country to a Full Funded pension system has been proposed as a reformed fiscal policy. Manuscript profile

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22 - The Macroeconomic Effects of Structural Reforms in Iran's Retirement System
hoda jafari Abbas Najafizadeh Esmaieel Safarzade Gholam Ali Haji

Abstract The purpose of this paper is to investigate the distributive and welfare effects of the transition from the current payment system to a partially funding system in Iran. For this purpose a six period OLG Models have been designed and simulated. The simulation More

Abstract The purpose of this paper is to investigate the distributive and welfare effects of the transition from the current payment system to a partially funding system in Iran. For this purpose a six period OLG Models have been designed and simulated. The simulation results of the specified model show that, the consumption of all generations has increased and the saving of individuals and, consequently, capital accumulation in the economy is decline due to these reforms; the result of these changes is the decline in total production of economy. Based on these results and the widespread recession in the country's economy, it is suggested that policymakers do not resort to structural reforms and transition to funded system. Manuscript profile

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23 - بررسی عوامل سازمانی مرتبط با درخواست بازنشستگی پیش از موعد (مطالعه موردی: معلمان مقطع ابتدایی شهرستان بندر ترکمن)
حسینعلی بهرامزاده پرویز سعیدی زهرا شاهرودی

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24 - A Comparative Study on Pension System Macro Strategies in Iran and Selected Countries
Reza Nagafbagy shahram karimnejad karamollah daneshfard akbar alamtabriz

Population aging is going to be the one of the most urgent challenges for IRAN pension system. Policy makers in pension funds are facing a changing demographic structure of the society and have to find a way to adapt their future capacity to it. Therefore, this study wi More

Population aging is going to be the one of the most urgent challenges for IRAN pension system. Policy makers in pension funds are facing a changing demographic structure of the society and have to find a way to adapt their future capacity to it. Therefore, this study will center on the policy responses that have been made so far, comparing the five countries. The main research question “How have pension systems in developed and developing countries responded to the aging of their societies?” will be divided into two sub–questions, “To what extent have the five representative countries been affected by Global Aging in recent years?", "What pension reforms have been made in the representative countries?” The research design is a comparative case study and focuses on information found in policy papers and scientific articles on representative countries. The aim of this study is to provide an understanding of the different kinds of responses that were shown so far and furthermore give an outlook on possible future approaches. This study suggests that policy makers in IRAN consider the parametric reform that mitigate financial pressure and consolidation of multiple funds. Manuscript profile

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25 - مطالعه تطبیقی حمایت های حقوقی از زنان در نظام مستمری بازنشستگی در حقوق امریکا و ایران
الهام امیری سید محمد هاشمی ولی رستمی بیژن عباسی

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26 - The right to health and the legal system of social security pensions in Iran from the perspective of fundamental human rights
Farid Noor Mohammadan Emran Naemi Mohsen Ghasemi

10.30495/alr.2022.1943904.2203

Field and Aims: The right to social security is one of the fundamental human rights that has received special attention in human rights instruments. Therefore, paying attention to the issue of social security is one of the criteria of good governance, which is one of th More

Field and Aims: The right to social security is one of the fundamental human rights that has received special attention in human rights instruments. Therefore, paying attention to the issue of social security is one of the criteria of good governance, which is one of the important indicators of compliance with the human rights obligations of governments. One of the issues that is considered in the field of social security is the issue of retirement, which in this study examines the legal system of social security pension in Iran in the light of fundamental human rights.Method: This research has been done in terms of practical purpose and in terms of collecting information by documentary method and by studying valid laws and sources and the obtained information has been analyzed descriptively-analytically.Finding and Conclusion: Social security as one of the characteristics of social security and a human right is based on various principles such as the principle of inclusiveness, equality and human dignity, which originate from the principles of the obligations of governments under international human rights instruments. Pension fund challenges also include inefficiency in public administration, weakness in the regulatory system, and financial instability. Not all sections of society enjoy the benefits of social security and retirement support in old age, and this has violated the principle of universal social security, and the lack of a specialized authority to handle social security claims is another benefit. Inflation, dispersion and abnormal complexity of social security pension laws and regulations are other issues and problems observed in the Iranian social security pension system. In addition, another proposal to reform the legal system of social security pensions is to review some laws in the field of pensions. Manuscript profile

Open Access Article

27 - چالش‌های اجرایی الزامات استاندارد حسابداری طرح‌های مزایای بازنشستگی
سمیرا بهزاد پور علی رحمانی

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Open Access Article

28 - Challenges of Applying the Requirements of Accounting Standard of Employee Retirement Benefits (NO.33)
محمدرضا عالمی ولی خدادادی سید علی واعظ علی حسین حسین زاده

Despite the importance of identifying retirement benefit obligations and the challenges associated with them, the application of the requirements of this standard has not yet been thoroughly investigated. The purpose of this study is assessing the Challenges of applying More

Despite the importance of identifying retirement benefit obligations and the challenges associated with them, the application of the requirements of this standard has not yet been thoroughly investigated. The purpose of this study is assessing the Challenges of applying the requirements of accounting Standard of Iranian accounting Standard of employee retirement benefits (NO.33). using mixed method of qualitative and quantitative approaches. Thus, in the first phase, In order to evaluate the level of compliance with requirements of accounting Standard by companies, financial statement information and auditor report were analyzed using the statistical method of binomial tset. In the second phase, in order to assessing the Challenges of applying the requirements of accounting Standard, questionnaires and interviews were used to obtain expert opinions.The results of the first phase of the study ndicate that the requirements of the standard have not been operational. In addition, the results of the second phase of the study ndicate that all the requirements are understandable and lead to proper representation of information and all requirements except for the requirements of Actuarial calculations are efficient. Also in all aspects examined, the requirements of standard NO.33 are not enough. As for the operational requirements of the standard results of the survey, indicate that some of the requirements have challenged the implementation of Standard 33. Such as calculating the benefits of retirement based on actuarial, Due to the lack of actuarial standards and lack of knowledge in the field of actuarial, also  Calculations of the fair value of assets, Due to the Lack of markets for some assets. Manuscript profile

Open Access Article

29 - Asset allocation in pension funds by using an integrated approach of scenario planning and best-worst method (BWM)
seyed mahdi razavi mosa bozorgasl meisam amiry Mohammadhasan Ebrahimi Sarve Olya Vahid Khasehi Varnamkhasti

Public pension funds in Iran, due to several factors like elder population, accumulation of government debts, increasing the number of pensioners in comparison with the current employees, inefficient management of investments, and lack of good investment policies, will More

Public pension funds in Iran, due to several factors like elder population, accumulation of government debts, increasing the number of pensioners in comparison with the current employees, inefficient management of investments, and lack of good investment policies, will encounter serious crises in the coming years. One of the solutions to tackle this problem is to employ scientific asset allocation models of pension funds. According to the strategic nature of these decisions, in this research, scenario planning was employed to identify the possible scenarios pension funds encountering with. In order to identifying the most important and relevant uncertainties and scenarios, a combination of Fuzzy Delphi Method, Wilson Matrix, and Morphological analysis were used. Findings depicted five scenarios of oil Inflation, currency inflation, non-oil inflation, and resistant economy are the most probable scenarios and pension funds will have to allocate their assets according to the characteristics of these scenarios. Next, best worst method (BWM), was employed to extract each scenario weight and asset classes weights in each scenario as well. To our knowledge, this was the first time to combine such methods in an integrated manner to tackle the asset allocation problem. Manuscript profile

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