Social Security Research Institute Social Security Journal 1563-0781 21 1 2025 04 21 The Effects and Implications of Determining Minimum Wages by Region and Enterprise Size: An Economic Perspective The Effects and Implications of Determining Minimum Wages by Region and Enterprise Size: An Economic Perspective 13 64 246175 10.22034/qjo.2026.558678.1449 FA Nasrin Molavi Ph.D. Candidate in Financial Management, Science and Research Branch, Islamic Azad University; Chief Financial Officer, Arash Armeh Company Ali Hemmatjou Ph.D. Candidate in International Economics, University of Semnan; Commercial Manager, Arash Armeh Company. Journal Article 2025 01 20 Purpose: Minimum wage determination is one of the most important policy instruments for protecting labor and reducing poverty. However, significant differences in living costs, inflation rates, production structures, and labor market conditions across regions challenge the effectiveness of a uniform national minimum wage system. The main objective of this study is to assess the feasibility of regionalized and enterprise-scale-based minimum wage determination and to develop alternative scenarios for setting minimum wages in accordance with regional and sectoral economic conditions. Method: The study adopts a descriptive-analytical approach and utilizes household expenditure data, regional accounts, inflation rates, poverty-line estimates, and labor market information over the past decade. Findings: The findings indicate that the minimum wage determined under Article 41 of the Iranian Labor Law has not been sufficient to cover the absolute poverty line in any province. In 2019, the minimum earnings of workers covered only about 67 percent of the average poverty line. The results further reveal substantial interprovincial disparities in living costs, household expenditure patterns, inflation rates, and the share of labor compensation in production costs. Consequently, a uniform minimum wage cannot equitably achieve the intended welfare objectives across all regions. The study also shows that relying solely on inflation and subsistence basket indicators is inadequate for minimum wage determination. Instead, the use of the absolute poverty line and the application of differentiated weights to the relevant indicators can provide a more appropriate basis for wage-setting policies. Conclusion: Accordingly, while remaining within the framework of Article 41 of the Labor Law, the study proposes alternative scenarios for determining minimum wages that take regional and sectoral differences into account. Such an approach can contribute to greater wage equity, poverty reduction, and improved efficiency in the minimum wage determination system. Purpose: Minimum wage determination is one of the most important policy instruments for protecting labor and reducing poverty. However, significant differences in living costs, inflation rates, production structures, and labor market conditions across regions challenge the effectiveness of a uniform national minimum wage system. The main objective of this study is to assess the feasibility of regionalized and enterprise-scale-based minimum wage determination and to develop alternative scenarios for setting minimum wages in accordance with regional and sectoral economic conditions. Method: The study adopts a descriptive-analytical approach and utilizes household expenditure data, regional accounts, inflation rates, poverty-line estimates, and labor market information over the past decade. Findings: The findings indicate that the minimum wage determined under Article 41 of the Iranian Labor Law has not been sufficient to cover the absolute poverty line in any province. In 2019, the minimum earnings of workers covered only about 67 percent of the average poverty line. The results further reveal substantial interprovincial disparities in living costs, household expenditure patterns, inflation rates, and the share of labor compensation in production costs. Consequently, a uniform minimum wage cannot equitably achieve the intended welfare objectives across all regions. The study also shows that relying solely on inflation and subsistence basket indicators is inadequate for minimum wage determination. Instead, the use of the absolute poverty line and the application of differentiated weights to the relevant indicators can provide a more appropriate basis for wage-setting policies. Conclusion: Accordingly, while remaining within the framework of Article 41 of the Labor Law, the study proposes alternative scenarios for determining minimum wages that take regional and sectoral differences into account. Such an approach can contribute to greater wage equity, poverty reduction, and improved efficiency in the minimum wage determination system.

https://qjo.ssor.ir/article_246175_815c83fe1f879582f6e7ffa162a8b802.pdf

Social Security Research Institute Social Security Journal 1563-0781 21 1 2025 04 21 A Legal and Comparative Analysis of the Note to Article 77 of the Iranian Social Security Act: Challenges, Consequences, and a Sustainable Reform Model. A Legal and Comparative Analysis of the Note to Article 77 of the Iranian Social Security Act: Challenges, Consequences, and a Sustainable Reform Model. 65 82 246176 10.22034/qjo.2026.526181.1433 FA Milad Varasteh Manshadi Master’s Degree in Criminal Law and Criminology; Human Resources Employee, Social Security Organization. Journal Article 2025 01 31 Purpose: This research aims to identify the structural roots of wage distortions at the end of the service period and to propose a sustainable reform model. Drawing on international experiences (France, Germany, Sweden, and Turkey), the study seeks to provide an alternative framework to enhance actuarial balance and insurance equity. Method: This qualitative study employs a descriptive-analytical approach. Data were gathered through library research, analysis of judicial precedents, and official reports (up to 2024). The analysis was conducted using “qualitative content analysis” and “cross-comparative analysis” based on the Most Different Systems Design (MDSD) strategy. Findings: The results indicate that the two-year basis for pension calculation, by distorting the incentive structure, has led to “moral hazard” and artificial wage increases. This structural flaw, by disrupting the proportionality between contributions and benefits, has intensified the imbalance between the fund’s resources and expenditures. Comparative findings confirm the necessity of transitioning toward long-term averaging and implementing smart oversight to restore equilibrium to the pension system. Conclusion: This study proposes a multidimensional reform package based on parametric, institutional, and technological reforms. Unlike purely parametric reforms, it emphasizes the integration of changes in the benefit calculation period with institutional and technology-driven reforms. Replacing the current model with a contribution-based framework (such as a point system or notional accounts) would not only strengthen intergenerational sustainability but also ensure distributive equity within Iran’s social security system. Purpose: This research aims to identify the structural roots of wage distortions at the end of the service period and to propose a sustainable reform model. Drawing on international experiences (France, Germany, Sweden, and Turkey), the study seeks to provide an alternative framework to enhance actuarial balance and insurance equity. Method: This qualitative study employs a descriptive-analytical approach. Data were gathered through library research, analysis of judicial precedents, and official reports (up to 2024). The analysis was conducted using “qualitative content analysis” and “cross-comparative analysis” based on the Most Different Systems Design (MDSD) strategy. Findings: The results indicate that the two-year basis for pension calculation, by distorting the incentive structure, has led to “moral hazard” and artificial wage increases. This structural flaw, by disrupting the proportionality between contributions and benefits, has intensified the imbalance between the fund’s resources and expenditures. Comparative findings confirm the necessity of transitioning toward long-term averaging and implementing smart oversight to restore equilibrium to the pension system. Conclusion: This study proposes a multidimensional reform package based on parametric, institutional, and technological reforms. Unlike purely parametric reforms, it emphasizes the integration of changes in the benefit calculation period with institutional and technology-driven reforms. Replacing the current model with a contribution-based framework (such as a point system or notional accounts) would not only strengthen intergenerational sustainability but also ensure distributive equity within Iran’s social security system.

https://qjo.ssor.ir/article_246176_5602c207033cc58e1887a724268c8d6e.pdf

Social Security Research Institute Social Security Journal 1563-0781 21 1 2025 04 21 Identifying fraud in the wages of social security insureds using machine learning algorithms Identifying fraud in the wages of social security insureds using machine learning algorithms 83 114 246177 10.22034/qjo.2026.555073.1448 FA Amir Salar Rabeiee PhD student in Industrial Management, Islamic Azad University, Qazvin Province, Iran. Gholamreza Rezaei PhD in Economics, Assistant Professor, Islamic Azad University, Qazvin Province, Iran. Davood Gharakhani Ph.D. in Management, Assistant Professor, Department of Management, Islamic Azad University, Qazvin Province, Iran Journal Article 2025 01 24 Purpose: Wage-reporting fraud is a major challenge in social insurance systems. With the growing volume of data and the expansion of online premium‑submission systems, detecting such fraud through traditional methods has become increasingly difficult. This study aims to evaluate the effectiveness of unsupervised machine learning algorithms in identifying anomalies associated with wage-reporting fraud and to propose an automated approach for strengthening supervisory processes within the Social Security Organization. Method: This applied research adopts a descriptive–analytical approach. Three unsupervised machine learning algorithms—Isolation Forest, Density-Based Spatial Clustering of Applications with Noise (DBSCAN), and One-Class Support Vector Machine (One-Class SVM)—were employed to detect anomalous wage records potentially indicative of fraud. The dataset consisted of 26,258 monthly wage records from 470 insured individuals covering the period from 2019 to 2023. Analyses focused on identifying abnormal patterns at both individual and cross-individual levels, and the performance of the algorithms was evaluated based on their detection logic and consistency with actual data behavior. Findings: Isolation Forest demonstrated the most accurate and stable performance, identifying anomalies with a more reasonable and interpretable distribution compared with the other methods. DBSCAN exhibited excessive exclusion of observations in sparse data environments, while One-Class SVM showed high sensitivity accompanied by a higher rate of false alarms. Conclusion: Unsupervised machine learning techniques provide an effective means for the automated detection of suspicious wage-reporting behaviors. The findings suggest that Isolation Forest can serve as a scalable and reliable solution for mitigating fraud risks in social insurance systems. It is recommended that this algorithm be utilized as the core component of an intelligent early-warning system within supervisory and monitoring frameworks. Purpose: Wage-reporting fraud is a major challenge in social insurance systems. With the growing volume of data and the expansion of online premium‑submission systems, detecting such fraud through traditional methods has become increasingly difficult. This study aims to evaluate the effectiveness of unsupervised machine learning algorithms in identifying anomalies associated with wage-reporting fraud and to propose an automated approach for strengthening supervisory processes within the Social Security Organization. Method: This applied research adopts a descriptive–analytical approach. Three unsupervised machine learning algorithms—Isolation Forest, Density-Based Spatial Clustering of Applications with Noise (DBSCAN), and One-Class Support Vector Machine (One-Class SVM)—were employed to detect anomalous wage records potentially indicative of fraud. The dataset consisted of 26,258 monthly wage records from 470 insured individuals covering the period from 2019 to 2023. Analyses focused on identifying abnormal patterns at both individual and cross-individual levels, and the performance of the algorithms was evaluated based on their detection logic and consistency with actual data behavior. Findings: Isolation Forest demonstrated the most accurate and stable performance, identifying anomalies with a more reasonable and interpretable distribution compared with the other methods. DBSCAN exhibited excessive exclusion of observations in sparse data environments, while One-Class SVM showed high sensitivity accompanied by a higher rate of false alarms. Conclusion: Unsupervised machine learning techniques provide an effective means for the automated detection of suspicious wage-reporting behaviors. The findings suggest that Isolation Forest can serve as a scalable and reliable solution for mitigating fraud risks in social insurance systems. It is recommended that this algorithm be utilized as the core component of an intelligent early-warning system within supervisory and monitoring frameworks.

https://qjo.ssor.ir/article_246177_1981327ba7e529c8e85ee23b4e7004c1.pdf

Social Security Research Institute Social Security Journal 1563-0781 21 1 2025 04 21 The impact of digital governance on organizational performance with the mediating role of organizational agility and employees' digital literacy (Case Study: Central Headquarters of the Social Security Organization) The impact of digital governance on organizational performance with the mediating role of organizational agility and employees' digital literacy (Case Study: Central Headquarters of the Social Security Organization) 115 146 246178 10.22034/qjo.2026.516444.1424 FA Elham Nourouzi Cheshmeh Ali PhD student in public administration, Imam Hussein (AS) University. Hamid Mohammadian Moghani PhD student in business administration, employee of the Human Resources Department of the Social Security Organization. Journal Article 2025 02 01 Purpose: In the era of digital transformation and increasing environmental complexity,social insurance organizations are compelled to establish digital governance mechanisms and strengthen organizational capabilities to enhance performance. This study aimed to examine the impact of digital governance on organizational performance, considering the mediating roles of organizational agility and employees’ digital literacy at the headquarters of the Social Security Organization. Method: This applied study employed a descriptive–correlational research design based on Structural Equation Modeling (SEM). The statistical population consisted of 1,200 employees working at the headquarters of the Social Security Organization. Based on the Krejcie and Morgan sample size table, a sample of 291 participants was selected using simple random sampling. Data were collected through a standardized questionnaire and analyzed using SmartPLS software. Construct validity was assessed through convergent and discriminant validity measures, while reliability was confirmed using Cronbach’s alpha and composite reliability indices. Findings: The results indicated that digital governance has a positive and significant effect on organizational performance. Furthermore, organizational agility and employees’ digital literacy were found to play significant mediating roles in the relationship between digital governance and organizational performance.The findings suggest that digital governance improves organizational performance by enhancing flexibility, responsiveness, and adaptive capacity, as well as by strengthening employees’ digital competencies. Conclusion: The systematic implementation of digital governance, coupled with investments in improving employees’ digital literacy and strengthening organizational agility, can significantly enhance the efficiency and effectiveness of the Social Security Organization. These findings provide a valuable basis for policymaking and strategic planning in support of digital transformation initiatives within social insurance organizations. Purpose: In the era of digital transformation and increasing environmental complexity,social insurance organizations are compelled to establish digital governance mechanisms and strengthen organizational capabilities to enhance performance. This study aimed to examine the impact of digital governance on organizational performance, considering the mediating roles of organizational agility and employees’ digital literacy at the headquarters of the Social Security Organization. Method: This applied study employed a descriptive–correlational research design based on Structural Equation Modeling (SEM). The statistical population consisted of 1,200 employees working at the headquarters of the Social Security Organization. Based on the Krejcie and Morgan sample size table, a sample of 291 participants was selected using simple random sampling. Data were collected through a standardized questionnaire and analyzed using SmartPLS software. Construct validity was assessed through convergent and discriminant validity measures, while reliability was confirmed using Cronbach’s alpha and composite reliability indices. Findings: The results indicated that digital governance has a positive and significant effect on organizational performance. Furthermore, organizational agility and employees’ digital literacy were found to play significant mediating roles in the relationship between digital governance and organizational performance.The findings suggest that digital governance improves organizational performance by enhancing flexibility, responsiveness, and adaptive capacity, as well as by strengthening employees’ digital competencies. Conclusion: The systematic implementation of digital governance, coupled with investments in improving employees’ digital literacy and strengthening organizational agility, can significantly enhance the efficiency and effectiveness of the Social Security Organization. These findings provide a valuable basis for policymaking and strategic planning in support of digital transformation initiatives within social insurance organizations.

https://qjo.ssor.ir/article_246178_a668668cb52376c12e7fdbb968eb3e5b.pdf

Social Security Research Institute Social Security Journal 1563-0781 21 1 2025 04 21 Design and Validation of a Medical Equipment Management Checklist in Social Security Organization’s Hospitals Design and Validation of a Medical Equipment Management Checklist in Social Security Organization’s Hospitals 147 176 246179 10.22034/qjo.2026.514962.1421 FA Mahdi Narimani M.Sc. in Biomedical Engineering, Department of Biomedical Engineering, School ofMedicine, Kermanshah University of Medical Sciences, Kermanshah, Iran. 0009-0002-5550-2131 Vahab Dehlaghi Ph.D. in Biomedical Engineering, Department of Biomedical Engineering, School of Medicine, Kermanshah University of Medical Sciences, Kermanshah, Iran. 0000-0001-5654-497X Maryam Behboudi Ph.D. in Statistics, Kermanshah University of Medical Sciences, Kermanshah, Iran. Meysam Siah Mansoory Ph.D. in Biomedical Engineering, Department of Biomedical Engineering, School of Medicine, Kermanshah University of Medical Sciences, Kermanshah, Iran Journal Article 2024 12 20 Purpose: Along with the increasing complexity and acquisition costs of medical equipment, the complexity and costs associated with their maintenance have also risen substantially over recent decades. At the same time, the capacity for managing and maintaining medical equipment in developing countries has remained relatively limited. Therefore, the existence of a well-planned and effectively managed medical equipment management program is essential. This study aimed to develop a standardized checklist for evaluating medical equipment management in hospitals affiliated with the Social Security Organization. Method: This applied methodological study was conducted in two phases: checklist development and validity assessment. In the first phase, relevant literature and existing standards were reviewed through searches in PubMed, Google Scholar, ScienceDirect, and SID databases. An initial checklist was developed based on the extracted evidence. In the second phase, face and content validity were evaluated by a panel of 10 experts in medical equipment management and healthcare administration. Content Validity Ratio (CVR) and Item-level Content Validity Index (I-CVI) were calculated for all items. Findings: The initial checklist consisted of 78 items. Following content validity assessment, six items were removed due to inadequate CVR values. The final checklist included 72 items organized into 7 dimensions and 19 subscales. CVR values ranged from 0.80 to 1.00 for retained items, while I-CVI values ranged from 0.90 to 1.00, indicating satisfactory content validity. Conclusion: The developed checklist demonstrated acceptable face and content validity and can be used as a practical tool for evaluating and improving medical equipment management processes in hospitals affiliated with the Social Security Organization. Purpose: Along with the increasing complexity and acquisition costs of medical equipment, the complexity and costs associated with their maintenance have also risen substantially over recent decades. At the same time, the capacity for managing and maintaining medical equipment in developing countries has remained relatively limited. Therefore, the existence of a well-planned and effectively managed medical equipment management program is essential. This study aimed to develop a standardized checklist for evaluating medical equipment management in hospitals affiliated with the Social Security Organization. Method: This applied methodological study was conducted in two phases: checklist development and validity assessment. In the first phase, relevant literature and existing standards were reviewed through searches in PubMed, Google Scholar, ScienceDirect, and SID databases. An initial checklist was developed based on the extracted evidence. In the second phase, face and content validity were evaluated by a panel of 10 experts in medical equipment management and healthcare administration. Content Validity Ratio (CVR) and Item-level Content Validity Index (I-CVI) were calculated for all items. Findings: The initial checklist consisted of 78 items. Following content validity assessment, six items were removed due to inadequate CVR values. The final checklist included 72 items organized into 7 dimensions and 19 subscales. CVR values ranged from 0.80 to 1.00 for retained items, while I-CVI values ranged from 0.90 to 1.00, indicating satisfactory content validity. Conclusion: The developed checklist demonstrated acceptable face and content validity and can be used as a practical tool for evaluating and improving medical equipment management processes in hospitals affiliated with the Social Security Organization.

https://qjo.ssor.ir/article_246179_c4b3954c08468508106a6779900d9c41.pdf

Social Security Research Institute Social Security Journal 1563-0781 21 1 2025 04 21 An Innovative Method to Measure Islamic-Economic Inequality Index in the Provinces of Iran An Innovative Method to Measure Islamic-Economic Inequality Index in the Provinces of Iran 177 198 246180 10.22034/qjo.2026.510607.1402 FA Hamidreza Naeb Khosroshahi Ph.D. in Economics, East Azerbaijan Provincial Office, Social Security Organization, Iran. Journal Article 2025 02 23 Purpose: Economic justice is one of the fundamental pillars of development and a core principle of Islamic economics. Despite its importance, few studies have developed a comprehensive measure capable of simultaneously capturing the multiple dimensions of economic justice from an Islamic perspective. Therefore, this study aims to develop and measure a composite Islamic Economic Justice Index for the provinces of Iran during the period 2006–2018. Method: This applied research adopts a composite-index design approach. Based on the theoretical foundations of Islamic economics and previous studies, an Islamic Economic Justice Index was constructed using five dimensions: intragenerational justice, intergenerational justice, equitable distribution of production factors, technical efficiency, and allocative efficiency. After normalizing and harmonizing the indicators, a composite index ranging from 0 to 1 was calculated, where lower values indicate a higher level of economic justice. Findings: The results show that approximately 70% of the province-year observations had index values below 0.5, indicating a relatively favorable level of Islamic economic justice in most provinces. The most equitable situation was observed in Kurdistan Province in 2008, with an index value of approximately 0.186, whereas the least equitable situation was recorded in East Azerbaijan Province in the same year, with a value of approximately 0.796. Furthermore, provincial trends did not exhibit a consistent upward or downward pattern; however, the national average index followed a downward trajectory, indicating an overall improvement in Islamic economic justice during the study period. Conclusion: The proposed index provides a comprehensive framework for assessing economic justice from an Islamic perspective. The findings suggest a gradual improvement in the level of Islamic economic justice in Iran over the study period. The index can serve as a useful tool for policymakers to monitor regional disparities and design policies aimed at promoting economic justice across provinces. Purpose: Economic justice is one of the fundamental pillars of development and a core principle of Islamic economics. Despite its importance, few studies have developed a comprehensive measure capable of simultaneously capturing the multiple dimensions of economic justice from an Islamic perspective. Therefore, this study aims to develop and measure a composite Islamic Economic Justice Index for the provinces of Iran during the period 2006–2018. Method: This applied research adopts a composite-index design approach. Based on the theoretical foundations of Islamic economics and previous studies, an Islamic Economic Justice Index was constructed using five dimensions: intragenerational justice, intergenerational justice, equitable distribution of production factors, technical efficiency, and allocative efficiency. After normalizing and harmonizing the indicators, a composite index ranging from 0 to 1 was calculated, where lower values indicate a higher level of economic justice. Findings: The results show that approximately 70% of the province-year observations had index values below 0.5, indicating a relatively favorable level of Islamic economic justice in most provinces. The most equitable situation was observed in Kurdistan Province in 2008, with an index value of approximately 0.186, whereas the least equitable situation was recorded in East Azerbaijan Province in the same year, with a value of approximately 0.796. Furthermore, provincial trends did not exhibit a consistent upward or downward pattern; however, the national average index followed a downward trajectory, indicating an overall improvement in Islamic economic justice during the study period. Conclusion: The proposed index provides a comprehensive framework for assessing economic justice from an Islamic perspective. The findings suggest a gradual improvement in the level of Islamic economic justice in Iran over the study period. The index can serve as a useful tool for policymakers to monitor regional disparities and design policies aimed at promoting economic justice across provinces.

https://qjo.ssor.ir/article_246180_6509a3d9963607616729f28b2de8e544.pdf