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Issue Info: 
  • Year: 

    2015
  • Volume: 

    22
Measures: 
  • Views: 

    316
  • Downloads: 

    174
Abstract: 

THE SOLVENCY OF INSURANCE COMPANIES IS UNDOUBTEDLY CRUCIAL FOR AN INSURANCE SYSTEM TO FUNCTION. IT’S AN ESSENTIAL FACTOR TO STAYING IN TODAY’S INSURANCE INDUSTRY. SOLVENCY IS WORLD-LEADING STANDARD THAT REQUIRES INSURERS TO FOCUS ON MANAGING ALL THE RISKS THEY FACE AND ENABLES THEM TO OPERATE MUCH MORE EFFICIENTLY.THIS STUDY'S AIM IS TO MODEL THE FACTORS THAT SIGNIFICANTLY AFFECT THE FINANCIAL HEALTH OF INSURANCE COMPANIES TAKING SOLVENCY RATIO AS DEPENDENT VARIABLE.IT HAS TAKEN THE 10 INSURANCE COMPANIES AS SAMPLES. THESE COMPANIES HAVE TAKEN IN FIRST LEVEL OF SOLVENCY. WE EMPLOYED MULTIPLE LINEAR REGRESSION MODEL. FOR THIS PURPOSE, WE USED SOME OF THE COMPANIES' SPECIFIC CHARACTERISTICS SUCH AS REINSURANCE ACTUARIAL ISSUES, EXPENSES RATIO, LOSS RATIO, COMBINED RATIO AND ABILITY OF LOSS COMPENSATION AGAINST THE SOLVENCY RATIO. THIS STUDY LED TO THE CONCLUSION THAT THE ABILITY OF LOSS COMPENSATION HAVE SIGNIFICANT POSITIVE RELATIONSHIP WITH THE SOLVENCY RATIO. BUT, LOSS RATIO, EXPENSES RATIO AND COMBINED RATIOHAVE SIGNIFICANT NEGATIVE RELATIONSHIP WITH SOLVENCY RATIO. FURTHER, IT IS FOUND THATSOLVENCY RATIO OF IRANIAN INSURANCE COMPANIES IS NOT INFLUENCED BY REINSURANCE AND ACTUARIAL ISSUES.

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Issue Info: 
  • Year: 

    2022
  • Volume: 

    1
  • Issue: 

    68
  • Pages: 

    109-128
Measures: 
  • Citations: 

    0
  • Views: 

    137
  • Downloads: 

    0
Abstract: 

Knowing the components of economic education provides the dynamic background of education in this field. The aim of the current research is to investigate the indicators and components of the economic education curriculum. The approach of the current research is qualitative and its method is research synthesis. The research community is all the articles (211 articles) that have been presented from 1390 to 1401 AD and from 2010 to 2022 AD regarding economic education in curricula. The sample of the research is 32 articles, which were selected based on thematic monitoring, theoretical data saturation, and purposefully. The research data were collected from the qualitative analysis of the studied articles. By analyzing the data, the dimensions of vitality in the curriculum of the elementary school in 4 factors and 55 categories including the dimension of individual factors (including indicators and components related to personality characteristics); The dimension of culture and economic ethics (economic fields in the society); The dimension of economic concepts and knowledge (indices in economic education) and the dimension of collective and communication concepts (communication and interaction indicators in education) were classified. Economic education is dependent on internal and external components in educational systems, which requires macro-planning in this field.

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Issue Info: 
  • Year: 

    1404
  • Volume: 

    32
Measures: 
  • Views: 

    0
  • Downloads: 

    0
Abstract: 

در سال های اخیر، استانداردهای نوین بین المللی در حوزه حسابداری و نظارت بیمه ای، شامل IFRS 17 و Solvency II، به عنوان دو ستون اصلی تحول در صنعت بیمه جهانی مطرح شده اند. این دو چارچوب، به رغم تفاوت های ساختاری و هدف گذاری، دارای همپوشانی هایی در حوزه های شفافیت مالی، تحلیل ریسک، و مدیریت تعهدات هستند و پیاده سازی همزمان آن ها در کشورهایی با ساختار در حال گذار، از جمله ایران، می تواند به ارتقاء نظام نظارتی و کارایی مالی منجر شود. مقاله حاضر با هدف تحلیل تطبیقی این دو استاندارد، ارائه چارچوب نظری تلفیقی و تدوین نقشه راه اجرایی برای پیاده سازی مؤثر در نظام بیمه ایران تدوین شده است. در این پژوهش، از روش تحلیلی-تطبیقی و تحلیل اسناد بین المللی استفاده شده و یافته ها نشان می دهد که IFRS 17 تمرکز خود را بر شفافیت گزارشگری مالی، شناسایی سود تحقق نیافته، و افشای اجزای تعهدات قراردادی قرار داده، در حالی که Solvency II بر محاسبه سرمایه مبتنی بر ریسک، توانگری مالی و نظارت تحلیلی متمرکز است. مقایسه تطبیقی، به ویژه با کشورهایی چون فرانسه، مراکش و رومانی، نشان می دهد که اجرای مرحله ای، پایلوت های نظارتی و بومی سازی مقررات می تواند مدل مؤثرتری برای کشورهای در حال توسعه باشد. بر این اساس، مقاله نقشه راهی سه مرحله ای برای ایران پیشنهاد می کند که شامل فاز آماده سازی نهادی، اجرای محدود و نهایتاً استقرار سراسری است. نتایج تحقیق نشان می دهد که پیاده سازی هم زمان و تدریجی IFRS 17 و Solvency II، می تواند موجب نهادینه سازی شفافیت مالی، افزایش اعتماد عمومی، تقویت رتبه اعتباری بیمه گران، و در نهایت هم راستایی با چارچوب های بین المللی شود. اما این فرآیند نیازمند اصلاحات حقوقی، توسعه زیرساخت های داده محور، آموزش گسترده نیروی انسانی و ثبات در سیاست گذاری اقتصادی است. مطالعه حاضر با ارائه یک مدل تلفیقی مفهومی و راهکارهای اجرایی، گامی در جهت نوسازی ساختار نظارت بیمه ای در ایران برداشته است.

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Issue Info: 
  • Year: 

    2024
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    135-150
Measures: 
  • Citations: 

    0
  • Views: 

    42
  • Downloads: 

    9
Abstract: 

A B S T R A C T Green city is one of the approaches to sustainable development. “green city” is an environmentally friendly city compatible with the concept of sustainable development and can be used for the welfare and security of its inhabitants. Based on the concept of a “green city,” urban managers try to have the least destructive effect on the ecosystems upon which cities rely. Green city is one of the sustainable development approaches that reduce the environmental footprint of cities. The purpose of this study is to evaluate the situation of Mashhad metropolis in terms of the objective characteristics of the green city. In this study, 14 indicators of electricity consumption per capita, green space per capita, population density, water availability, sewage availability, superior public transportation network, urban mass transportation, traffic reduction, annual production waste per capita, carbon monoxide, concentration nitrogen dioxide, sulfur dioxide concentration, particulate matter concentration, and air quality were exerted. To determine the importance of research indicators, the Shannon entropy method, and the status of Mashhad city areas in terms of green city indicators, the VIKOR multi-criteria decision-making method has been applied. The results showed that most areas of Mashhad are average and below average in terms of green city characteristics, and only District 9 is in very good condition (0.636). Also, based on the results of this part of the research, District 5, with the value of VIKOR index of 0.969, is in the last rank in terms of objective characteristics of the green city Extended Abstract Introduction Green city is one of the approaches to sustainable development. A “Green city” is an environmentally friendly city compatible with the concept of sustainable development and can be used for the welfare and security of its inhabitants. Based on the concept of a “green city,” urban managers try to have the least destructive effect on the ecosystems upon which cities rely. Green cities constantly try to manage their environmental effects by reducing waste, increasing recycling, reducing air pollution, increasing population density, developing open urban spaces, and encouraging the development of sustainable local businesses. Green cities were first used to evaluate 30 European cities by the Economist Intelligence Unit (EIU) in 2009 with the financial support of Siemens and the aim of reducing the environmental effects of human activities in cities. In that study, eight indices of carbon dioxide, energy, construction, transportation, water, recycling and land use, air quality, and environmental governance were used. Later, the Economist Intelligence Unit, with the financial support of Siemens, evaluated the status of the green city index in 17 Latin American cities, 15 African cities, 22 major Asian cities, and 27 cities in United States, Canada, Australia, and New Zealand. In recent years, even some Western Islamic scholars have, in various publications, shown that Islam is an ecological religion. In Iran, the issue of protecting the environment has not received much attention regardless of its rich cultural and religious background and its confirmation in Article 50 of the Constitution of the Islamic Republic of Iran. Mashhad is the second metropolis of Iran, located in North-East of Iran, and is one of the counties of Khorasan Razavi Province. According to the 2016 Iranian Population and Housing Census, its population was 3057679 people (The Vice-Presidency of Planning and Development of Mashhad Municipality). In Mashhad, due to several reasons including the presence of Imam Reza Shrine (PBUH) and arrival of millions of pilgrims per year, population growth, increased garbage production (production of 896534 tons of garbage in 2016 (The Vice-Presidency of Planning and Development of Mashhad Municipality), air pollution (increased number of unhealthy days from 46 days per year in 2015 to 88 days in 2016 for sensitive groups and 4 days of unhealthy air for all groups in 2016 (Center for Monitoring Environmental Pollutants of Mashhad Municipality) the 2025 vision of the city has paid attention to the environment in the form of five general objectives; however, just like the national level, no specific pattern for environmentally-compatible urban development, such as green city, is determined. Analysis of the green city index in Mashhad metropolis can considerably contribute to urban managers and planners in addition to providing a pattern for evaluating the present situation in other cities of Iran and improving the quality of life regardless of the current status of the urban environment in Iranian cities; we can preserve these environments as parts of the natural environment for future generations.   Methodology In terms of its goal, the present study is an applied one; in the study, drawing upon other studies and library sources and considering the conditions of Iran and the metropolis of Mashhad in terms of green city, 14 quantitative indices were exerted. To this end, the required data for the quantitative indices was gathered by library research from the relevant institutions. Next, the weights of quantitative indices were determined using Shannon's entropy. Then, using the VIKOR method of multi-criteria decision-making, the status of various districts of the metropolis of Mashhad in terms of quantitative indices of green city was determined. Finally, the map of the spatial distribution of quantitative indices was drawn using the ARC GIS software package.   Results and discussion In this study, to analyze the status of the metropolis of Mashhad in terms of green city features, 14 quantitative indices were used. Considering the value of the VIKOR index ranges from 0 to 1, various districts of Mashhad can be classified into five categories; very satisfactory, satisfactory, average, unsatisfactory, and very unsatisfactory in terms of quantitative indices of green city. The results of the current situation of Mashhad showed that in terms of objective indicators of the green city, District 9 of Mashhad metropolis with a value of VIKOR index of 0.056 is in first place, and the seventh region with a value of VIKOR index of 0.433 is in second place. Also, based on the results of this part of the research, District 5, with the value of VIKOR index of 0.969, is in the last rank in terms of objective characteristics of the green city.   Conclusion Similarly, the results of studies by Afshar (2011) and Shabani et al. (2017) on Tehran metropolis are indicative of the unsatisfactory situation of Tehran (the biggest metropolis of Iran) in terms of green city features. Comparing the results of the studies by Afshar (2011) and Shabani et al. (2017) with the present study on Mashhad (the second biggest metropolis of Iran) reveals the necessity for a comprehensive plan toward achieving green cities. It should be mentioned that, due to the specific conditions of Mashhad metropolis and availability or unavailability of the required data, the indices used in the present study are somewhat different from the ones used by Afshar (2011) and Shabani et al. (2017).   Funding There is no funding support.   Authors’ Contribution All of the authors approved the content of the manuscript and agreed on all aspects of the work.     Conflict of Interest Authors declared no conflict of interest.   Acknowledgments We are grateful to all the scientific

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Issue Info: 
  • Year: 

    1404
  • Volume: 

    32
Measures: 
  • Views: 

    0
  • Downloads: 

    0
Abstract: 

صنعت بیمه در سطح جهانی در حال تجربه یک دگرگونی ژرف است که با پیشرفت های فناورانه، تغییر انتظارات مصرف کنندگان و پدیدار شدن الگوهای جدید نظارتی، پیش می رود. این صنعت در عصر حاضر با موجی خروشان از تغییرات فناورانه مواجه شده که ماهیت سنتی آن را به چالش کشیده است. لازمه تحول دیجیتال، وجود یک چارچوب نظارتی پویا میباشد. از این رو، در پژوهش حاضر به بررسی ظرفیت های فناوری دیجیتال در شرکت های بیمه در چارچوب نظارتی Solvency II پرداخته شده است. به این منظور از ابزار تصمیم گیری تحلیل سلسله مراتبی (AHP) برای اولویت بندی فناوری های نوین دیجیتالی بهره گرفته شده است. "داشبوردهای مدیریتی هوشمند" بالاترین رتبه و "محاسبات ابری" پایین ترین رتبه را دارا هستند. همچنین راهکارهایی به منظور پیاده سازی فناوری های نوین ارائه شده است.

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Issue Info: 
  • Year: 

    2015
  • Volume: 

    22
Measures: 
  • Views: 

    167
  • Downloads: 

    80
Abstract: 

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Yearly Impact:   مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    1983
  • Volume: 

    39
  • Issue: 

    5
  • Pages: 

    66-72
Measures: 
  • Citations: 

    1
  • Views: 

    147
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    25
  • Issue: 

    2 (98)
  • Pages: 

    79-120
Measures: 
  • Citations: 

    0
  • Views: 

    1789
  • Downloads: 

    0
Abstract: 

Since liberalization and deregulation plans are two main indexes of Iranian insurance companies, current method of supervising on Iranian insurance companies (i.e. tarrif supervision) is not consistent with ongoing environment of Iranian insurance industry. In many countries, solvency margin is a tool that is used in order to supervising on insurance companies. In this method, instead of direct supervision, solvency Margin index that shows financial capability of insurance companies for doing upcoming climes, is applied for assessment.In this study, solvency margin index has been calculated for non-life insurance companies in state-owned and private insurance companies and their solvency has been compared with test values.Our findings show that the governmental insurance companies need a minimum solvency margin equal to 11% of their total earned premium and private insurance companies need a minimum solvency margin equal to 15% of their total earned premium, they have ability to meet their obligations over a certain period of time.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    20
Measures: 
  • Views: 

    171
  • Downloads: 

    135
Abstract: 

THE COMMON METHOD OF SUPERVISING SOLVENCY OF LIFE INSURANCE COMPANIES IS THROUGH CALCULATING RESERVES. THIS STUDY MAINLY FOCUSES ON FINANCIAL AND MATHEMATICAL METHODS OF SOLVENCY SUPERVISION...

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    32
Measures: 
  • Views: 

    0
  • Downloads: 

    0
Abstract: 

The insurance industry plays a crucial role in financial stability, yet its resilience depends on early identification of risks. Globally, regulators employ Early-Warning Systems (EWS) to detect financial distress before it escalates, using a combination of capital, profitability, liquidity, and governance indicators (IAIS, 2020, EIOPA, 2021, NAIC, 2020). While the United States and European Union have established advanced frameworks, Iran lacks a native EWS and relies almost exclusively on the Solvency Margin Ratio (SMR), which provides a narrow view of insurer health (CII, 2023, Financial Tribune, 2022). This study reviews recent international and Iranian research on insurer risk monitoring, with emphasis on the last five years. Empirical evidence shows that macroeconomic shocks—including inflation, sanctions, and exchange-rate volatility—significantly impact solvency in Iran (Haghverdilou et al., 2022, Peykarjou et al., 2022). Literature from Turkey and the GCC highlights the potential for risk-based supervision and predictive models tailored to local contexts (Koçer & Kestel, 2025, IMF, 2021). The paper proposes was done by comparative analysis & literature synthesis methodology as a conceptual framework for Iran that integrates financial, macroeconomic, and governance indicators within a supervisory ladder of intervention. This localized model aligns with international best practices while addressing Iran’s unique vulnerabilities. Findings indicate that implementing such an EWS would strengthen regulatory capacity, improve policyholder protection, and enhance the overall stability of the insurance sector.

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