Fiscal and Accounting Aspects Concerning Social Liabilities

OpenAIRE

Paliu-Popa, Lucia

2008-01-01

Considering that both financial units and their employees contribute to establishing some funds of national importance for the social security, the purpose of this paper is to make a presentation of the contributions paid by employees and employers in 2007 and 2008, specifying the corresponding quotas and their evolution, as well as how they are pointed out in accounting.

Social security for seafarers globally

DEFF Research Database (Denmark)

Jensen, Olaf; Canals, Luisa; Haarløv, Erik

2013-01-01

Social security for seafarers globally Background: Social security protection is one of the essential elements of decent work. The issue is complex and no previous epidemiological studies of the coverage among seafarers have yet been performed. Objectives: The aim was to overcome the gap...... of knowledge to promote the discussion and planning of the implementation of social security for all seafarers. Methods: The seafarers completed a short questionnaire concerning their knowledge about their social security status. Results: Significant disparities of coverage of social security were pointed out...... comes from poorer countries without substantial social security systems. The solutions suggested are to implement the minimum requirements as recommended by the ILO 2006 Convention, to survey the implementation and in the long term to struggle for global social equality. Key words: Social security...

Trust Account Fraud And Effective Information Security Management

Directory of Open Access Journals (Sweden)

Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

Management of Information Security in Financial Accounting

OpenAIRE

Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

2014-01-01

Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

Military veterans and Social Security.

Science.gov (United States)

Olsen, Anya

There are 9.4 million military veterans receiving Social Security benefits, which means that almost one out of every four adult Social Security beneficiaries has served in the United States military. In addition, veterans and their families make up almost 40 percent of the adult Social Security beneficiary population. Policymakers are particularly interested in military veterans and their families and have provided them with benefits through several government programs, including Social Security credits, home loan guarantees, and compensation and pension payments through the Department of Veterans Affairs. It is therefore important to understand the economic and demographic characteristics of this population. Information in this article is based on data from the March 2004 Current Population Survey, a large, nationally representative survey of U.S. households. Veterans are overwhelmingly male compared with all adult Social Security beneficiaries who are more evenly split between males and females. Military veterans receiving Social Security are more likely to be married and to have finished high school compared with all adult Social Security beneficiaries, and they are less likely to be poor or near poor than the overall beneficiary population. Fourteen percent of veterans receiving Social Security benefits have income below 150 percent of poverty, while 25 percent of all adult Social Security beneficiaries are below this level. The higher economic status among veterans is also reflected in the relatively high Social Security benefits they receive. The number of military veterans receiving Social Security benefits will remain high over the next few decades, while their make-up and characteristics will change. In particular, the number of Vietnam War veterans who receive Social Security will increase in the coming decades, while the number of veterans from World War II and the Korean War will decline.

Accounting for Marketable Securities and Corporate Financial ...

African Journals Online (AJOL)

First Lady

This study aimed at examining the systems of accounting for marketable securities in Nigeria with a view to determine the impact of the accounting systems .... control of a company, securities held for maintenance of business relations, .... historical documents, they provide valuable information bearing on all of ... An internal.

Social security systems in Tanzania: Phase I Overview of social ...

African Journals Online (AJOL)

The paper starts by examining the concept of social security in Tanzania, showing that there are three key issues in social security which have not been adequately addressed by existing social security schemes and need immediate attention. The paper then examines the nature and forms of social security in Tanzania in a ...

Does Social Security Affect Retirement and Labor Supply? Using the Chilean Experience as an Experiment

OpenAIRE

Rodrigo Cerda

2002-01-01

The paper explores the effects of the social security system over retirement and labor supply decision of individuals aged 55 to 65 in Chile. We use the 1998 CASEN survey elaborated by the Chilean government. Due to regulations established by the current social security law, two social security systems coexist on 1998: the .Pay-as-you-go. and the individual account system. This property of the dataset, allows us to disentangle the effects of those two systems over retirement and labor supply....

Social Security, Intergenerational Transfers, and Endogenous Growth

OpenAIRE

Junsen Zhang; Junxi Zhang

1998-01-01

In this paper, the effects of social security in a simple model of endogenous growth with alternative motives of having children are analyzed. It shows how the effects of social security depend on the size of the social security tax, the motive to have children, and the pattern of intergenerational transfers. The pattern of intergenerational transfers itself, however, is shown to change with the social security tax rate. When the social security tax is not too high, social security increases ...

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

OpenAIRE

Sokol Oleg H.

2017-01-01

Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...

Elements of social security

DEFF Research Database (Denmark)

Hansen, Hans

Elements of Social Security is a comparative study of important elements of the social security systems in Denmark (DK), Sweden (S), Finland (FIN), Austria (A), Germany (D), the Netherlands (NL), Great Britain (GB) and Canada (CAN). It should be emphasized that Germany is the former West Germany...... (Alte Länder). This is the 9th and last edition of the publication,covering income levels and rules for social security and personal taxation for 1999. Basis for the projections to 1999 income levels is the 1998 data (in some cases 1999 data)for OECD's Taxing Wages as reported by national experts....

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

The Mexican Social Security counterreform: pensions for profit.

Science.gov (United States)

Laurell, A C

1999-01-01

The social security counterreform, initiated in 1997, forms part of the neoliberal reorganization of Mexican society. The reform implies a profound change in the guiding principles of social security, as the public model based on integrality, solidarity, and redistribution is replaced by a model based on private administration of funds and services, individualization of entitlement, and reduction of rights. Its economic purpose is to move social services and benefits into the direct sphere of private capital accumulation. Although these changes will involve the whole social security system--old-age and disability pensions, health care, child care, and workers' compensation--they are most immediately evident in the pension scheme. The pay-as-you-go scheme is being replaced by privately managed individual retirement accounts which especially favor the big financial groups. These groups are gaining control over huge amounts of capital, are authorized to charge a high commission, and run no financial risks. The privatization of the system requires decisive state intervention with a legal change and a sizable state subsidy (1 to 1.5 percent of GNP) over five decades. The supposed positive impact on economic growth and employment is uncertain. A review of the new law and of the estimates of future annuities reveals shrinking pension coverage and inadequate incomes from pensions.

Statistical security for Social Security.

Science.gov (United States)

Soneji, Samir; King, Gary

2012-08-01

The financial viability of Social Security, the single largest U.S. government program, depends on accurate forecasts of the solvency of its intergenerational trust fund. We begin by detailing information necessary for replicating the Social Security Administration's (SSA's) forecasting procedures, which until now has been unavailable in the public domain. We then offer a way to improve the quality of these procedures via age- and sex-specific mortality forecasts. The most recent SSA mortality forecasts were based on the best available technology at the time, which was a combination of linear extrapolation and qualitative judgments. Unfortunately, linear extrapolation excludes known risk factors and is inconsistent with long-standing demographic patterns, such as the smoothness of age profiles. Modern statistical methods typically outperform even the best qualitative judgments in these contexts. We show how to use such methods, enabling researchers to forecast using far more information, such as the known risk factors of smoking and obesity and known demographic patterns. Including this extra information makes a substantial difference. For example, by improving only mortality forecasting methods, we predict three fewer years of net surplus, $730 billion less in Social Security Trust Funds, and program costs that are 0.66% greater for projected taxable payroll by 2031 compared with SSA projections. More important than specific numerical estimates are the advantages of transparency, replicability, reduction of uncertainty, and what may be the resulting lower vulnerability to the politicization of program forecasts. In addition, by offering with this article software and detailed replication information, we hope to marshal the efforts of the research community to include ever more informative inputs and to continue to reduce uncertainties in Social Security forecasts.

New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

Securing social media in the enterprise

CERN Document Server

Dalziel, Henry

2015-01-01

Securing Social Media in the Enterprise is a concise overview of the security threats posed by the use of social media sites and apps in enterprise network environments. Social media sites and apps are now a ubiquitous presence within enterprise systems and networks, and are vulnerable to a wide range of digital systems attacks. This brief volume provides security professionals and network systems administrators a much-needed dive into the most current threats, detection techniques, and defenses for these attacks, and provides a roadmap for best practices to secure and manage social media wi

Marital Biography, Social Security Receipt, and Poverty.

Science.gov (United States)

Lin, I-Fen; Brown, Susan L; Hammersmith, Anna M

2017-01-01

Increasingly, older adults are unmarried, which could mean a larger share is at risk of economic disadvantage. Using data from the 2010 Health and Retirement Study, we chart the diverse range of marital biographies, capturing marital sequences and timing, of adults who are age eligible for Social Security and examine three indicators of economic well-being: Social Security receipt, Social Security benefit levels, and poverty status. Partnereds are disproportionately likely to receive Social Security and they enjoy relatively high Social Security benefits and very low poverty levels. Among singles, economic well-being varies by marital biography and gender. Gray divorced and never-married women face considerable economic insecurity. Their Social Security benefits are relatively low, and their poverty rates are quite high (over 25%), indicating Social Security alone is not sufficient to prevent these women from falling into poverty. By comparison, gray widoweds are the most advantaged singles.

Accelerate China’s Social Security Legislation

Institute of Scientific and Technical Information of China (English)

王延中

2008-01-01

Since the financial crisis in Asia in 1997, China’s social security system has undergone continual reform and readjustment, and has proved to be an integral part of government efforts to perfect the socialist market economy as well as in building a socialist harmonious society. Although social security construction has achieved certain results, it has also left a lot of problems. With the rapid growth of China’s economy and revenue, people from all walks of life are putting ever-increasing demands on the social security system; therefore, the construction of a sound social security system suited to China’s current situation still remains an arduous task. In this article, the author have reviewed the 10 years development of China’s social security system, analyzed problems and challenges and proposed its suggestions.

20 CFR 638.528 - Social Security.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Social Security. 638.528 Section 638.528... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.528 Social Security. The Act provides that students are covered by title II of the Social Security Act (42 U.S.C. 401 et seq.) and shall...

Social Security and Fighting Poverty in Tunisia

Directory of Open Access Journals (Sweden)

Hasna Khemili

2018-02-01

Full Text Available The objective of this study was to examine the role of social security in fighting poverty in Metlaoui, Tunisia, using survey data collected between July 2012 and January 2014, covering 200 poor households. We used questionnaire data, which gave a thorough analysis of the reactions, behavior, and strategies adopted by poor households as a result of various forms of risk. Social security has an effect on a number of different areas, including health, education, housing, and income. Our methodology explored both complete and partial risk-sharing, to investigate the impact of social security schemes on the strategies adopted by households to cope with economic shocks. The estimation results of different models showed that social security could help social security-covered households choose less costly strategies to cope with risks. However, the role of social security remains insufficient, given that covered households had less confidence in its services and they adopted strategies of self-insurance or income smoothing. Overall, the results showed that social security plays an important role in Metlaoui, but it remains insufficient, especially for households that are not covered by social security and are suffering from heavy health expenditures.

34 CFR 668.36 - Social security number.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Social security number. 668.36 Section 668.36 Education... Islands, and the Republic of Palau, the Secretary attempts to confirm the social security number a student... Security Administration. If the Social Security Administration confirms that number, the Secretary notifies...

New accounting information system: An application for a basic social benefit in Spain

Directory of Open Access Journals (Sweden)

Noemí Peña-Miguel

2018-01-01

Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.

Social Influence for Security

Directory of Open Access Journals (Sweden)

Florin Iftode

2014-08-01

Full Text Available The main aim of this work marks the reveling of scientific premises intended to structure the issue of social influence for security. The approach has as aim the identification of those elements that define and characterize the social influence in order to manage conflict, from the perspective of public communication. The proposed approach establishes some synthetic, clear boundaries through the method of research and analysis of the concept of security, social influence, revealing the specifics of public communication in conflict management.

Social security financing.

Science.gov (United States)

1980-05-01

After nearly 2 years of study, the 1979 Advisory Council on Social Security submitted its findings and recommendations in December. In February the Bulletin published the Executive Summary of the Council's report. Because of the continuing wide public interest in the future of social security financing, the Council's detailed findings and recommendations on that subject are published below. The Council unanimously reports that all current and future beneficiaries can count on receiving the payments to which they are entitled. Among the recommendations it calls for are partial financing with nonpayroll-tax revenues. Suggested changes include hospital insurance (HI) financed through portins of personal and corporate income taxes and a part of the HI insurance payroll tax diverted to cash benefits with the balance of this tax repealed. The Council also recommends that the social security cash benefits program be brought into long-run actuarial balance--with a payroll-tax rate increase in the year 2005. It rejects the idea of a value-added tax as being inflationary. Parenthetical remarks represent additional views of the Council members cited.

76 FR 68243 - Social Security Rulings, SSR 91-1c and SSR 66-18c; Rescission of Social Security Rulings (SSR) 66...

Science.gov (United States)

2011-11-03

..., Social Security Online, at http://www.socialsecurity.gov . SUPPLEMENTARY INFORMATION: SSRs make available... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0068] Social Security Rulings, SSR 91-1c and SSR 66-18c; Rescission of Social Security Rulings (SSR) 66-18c and SSR 91-1c AGENCY: Social Security...

Social security and firm performance

DEFF Research Database (Denmark)

Lee, Sangheon; Torm, Nina

2017-01-01

This article investigates how social security provision - a key determinant of formality - impacts on small and medium-sized firm performance in Viet Nam. Based on enterprise census data covering all registered firms from 2006 to 2011, the authors find that firms which increase their social...... security coverage by 10 per cent experience a revenue gain of 1.4-2.0 per cent per worker and a profit gain of up to 1.8 per cent, depending on the survival time of the firm. However, given the time lag between 'investment' (in social security contributions) and returns (enhanced firm performance...

Social Security at the Crossroads.

Science.gov (United States)

International Labour Review, 1980

1980-01-01

Social security schemes need to be streamlined and the underlying policies made more coherent to obtain the fullest possible return on expenditure. Third World countries need to reflect very seriously on the role of social security in the development process and on the management problems involved. (CT)

31 CFR 357.20 - Securities account in Legacy Treasury Direct ®.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Securities account in Legacy Treasury Direct ®. 357.20 Section 357.20 Money and Finance: Treasury Regulations Relating to Money and Finance... Securities System (Legacy Treasury Direct) § 357.20 Securities account in Legacy Treasury Direct ®. (a...

Proposals to Restructure Social Security

OpenAIRE

Peter A. Diamond

1996-01-01

This paper discusses five proposed changes in Social Security: indexing the normal retirement age to life expectancy (as Sweden is doing); investing part of the trust funds in private securities; partial privatization (as has been proposed by Senators Kerrey and Simpson, Sweden is doing and Mexico has done); replacing Social Security by individually mandated savings (as was done in Chile in 1981); and mandating employer provided retirement savings (as recently legislated in Australia and is e...

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

7 CFR 1962.14 - Account and security information in UCC cases.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...

49 CFR 10.29 - Social Security numbers.

Science.gov (United States)

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Social Security numbers. 10.29 Section 10.29... INDIVIDUALS Maintenance of Records § 10.29 Social Security numbers. (a) No individual is denied any right... which is required by Federal statute; or (2) The disclosure of a Social Security number when such...

14 CFR 1212.604 - Social security numbers.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Social security numbers. 1212.604 Section... REGULATIONS Instructions for NASA Employees § 1212.604 Social security numbers. (a) It is unlawful for NASA to...' refusal to disclose their social security numbers, except where: (1) The disclosure is required by law; or...

[Social Security Needs Social Medicine: Self-image of Physicians Practicing Social Medicine in Statutory Health Insurances and Social Security Systems].

Science.gov (United States)

Nüchtern, E; Bahemann, A; Egdmann, W; van Essen, J; Gostomzyk, J; Hemmrich, K; Manegold, B; Müller, B; Robra, B P; Röder, M; Schmidt, L; Zobel, A; von Mittelstaedt, G

2015-09-01

In January, 2014, the division "Social Medicine in Practice and Rehabilitation" of the German Society for Social Medicine and Prevention established a working group on the self-image of the physicians active in the field of social medicine (medical expertise and counseling). The result of this work is the contribution presented here after consensus was achieved by specialists of social medicine from different fields and institutions (social security etc.) and in good cooperation with Prof. Dr. Gostomzyk and Prof. Dr. Robra. Based on the importance of an up to date social medicine for claimants and recipients of benefits on the one hand and the social security system on the other, and also on a description of the subjects, objectives and methods the following aspects are presented: · The perspective of social medicine. · Qualification in social medicine, concerning specialist training and continuing medical education. · The fields of duty of experts in social medicine. · The proceedings in social medicine. The working group identified challenges for the specialists in social medicine by a narrowed perception of social medicine by physicians in hospitals and practice, accompanied by an enlarged importance of expertise in social medicine, by the demand for more "patient orientation" and gain of transparency, and concerning the scientific foundation of social medicine. The working group postulates: · The perspective of social medicine should be spread more widely.. · Confidence in experts of social medicine and their independency should be strengthened.. · The not case-related consulting of the staff and executives should be expanded.. · Social medicine in practice needs support by politics and society, and especially by research and teaching.. · Good cooperation and transfer of experiences of the different branches of social security are essential for the impact of social medicine.. © Georg Thieme Verlag KG Stuttgart · New York.

Social Security in Zimbabwe : Phase I Overview of social security in ...

African Journals Online (AJOL)

Most people are covered by non-formal arrangements and the family and community still play a critical role in social protection even though poverty has impacted negatively on their ability to do this effectively. Churches are another source of social security. Semi-formal arrangements include burial societies, savings and ...

Marital Biography, Social Security Receipt, and Poverty

OpenAIRE

Lin, I-Fen; Brown, Susan L.; Hammersmith, Anna M.

2017-01-01

Increasingly, older adults are unmarried, which could mean a larger share is at risk of economic disadvantage. Using data from the 2010 Health and Retirement Study, we chart the diverse range of marital biographies, capturing marital sequences and timing, of adults who are age eligible for Social Security and examine three indicators of economic well-being: Social Security receipt, Social Security benefit levels, and poverty status. Partnereds are disproportionately likely to receive Social S...

HOMELAND SECURITY: Responsibility And Accountability For Achieving National Goals

National Research Council Canada - National Science Library

2002-01-01

... an effective approach and appropriate accountability to Congress and the American people; (2) the Executive Branch s initial efforts to develop a national strategy for homeland security; (3) the impact of an invigorated homeland security program on budgets and resources; and (4) our efforts to obtain information from the Office of Homeland Security (OHS).

Social accounting in Albania

Directory of Open Access Journals (Sweden)

Gentiana Filipi

2014-03-01

Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

Social Security reform: evaluating current proposals. Latest results of the EBRI-SSASIM2 policy simulation model.

Science.gov (United States)

Copeland, C; VanDerhei, J; Salisbury, D L

1999-06-01

The present Social Security program has been shown to be financially unsustainable in the future without modification to the current program. The purpose of this Issue Brief, EBRI's fourth in a series on Social Security reform, is threefold: to illustrate new features of the EBRI-SSASIM2 policy simulation model not available in earlier EBRI publications, to expand quantitative analysis to specific proposals, and to evaluate the uncertainty involved in proposals that rely on equity investment. This analysis compares the Gregg/Breaux-Kolbe/Stenholm (GB-KS) and Moynihan/Kerrey proposals with three generic or "traditional" reforms: increasing taxes, reducing benefits, and/or increasing the retirement age. Both proposals would create individual accounts by "carving out" funds from current Social Security payroll taxes. This analysis also examines other proposed changes that would "add on" to existing Social Security funds through the use of general revenue transfers and/or investment in the equities market. President Clinton has proposed a general revenue transfer and the collective investment of some of the OASDI trust fund assets in equities. Reps. Archer and Shaw have proposed a general revenue tax credit to establish individual accounts that would be invested partially in the equities markets. When comparing Social Security reform proposals that would specifically alter benefit levels, the Moynihan/Kerrey bill compares quite favorably with the other proposals in both benefit levels and payback ratios, when individuals elect to use the individual account option. In contrast, the GB-KS bills do not compare quite as favorably for their benefit levels, but do compare favorably in terms of payback ratios. An important comparison in these bills is the administrative costs of managing the individual accounts, since benefits can be lowered by up to 23 percent when going from the assumed low to high administrative costs. Moreover, allowing individuals to decide whether to

Accounting for Marketable Securities and Corporate Financial ...

African Journals Online (AJOL)

Accounting for Marketable Securities and Corporate Financial Performance in ... from the financial statements of banks and the Central Bank of Nigeria (CBN) ... data generated for the study were analyzed with the multiple regression analysis.

Social accounting and social audit in the UK

DEFF Research Database (Denmark)

Spear, Roger

2010-01-01

There are many different types of evaluation. But evaluative frameworks are becoming increasingly elaborated: accountancy frameworks to include social/environmental accounting; public sector priorities now objectified and measurable with advent of NPM. Thus social economy organisations...

Social Security and Part-Time Employment.

Science.gov (United States)

Euzeby, Alain

1988-01-01

Discusses rules governing social security and their implications for part-time employees in various countries. Topics include (1) methods of financing social security, (2) benefits, (3) measures concerning the unemployed, (4) a floor for employers' contributions, (5) graduated contribution rates, and (6) financial incentives. (CH)

Verification Account Management System (VAMS)

Data.gov (United States)

Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

THE PECULIARITIES OF CALCULATION AND RECORDING IN ACCOUNTING ASSISTANCE OF TEMPORARY DISABILITY DURING 2015 AND THE PROSPECT OF FURTHER REFORMING SOCIAL SECURITY IN UKRAINE

Directory of Open Access Journals (Sweden)

Yanina Nikitina

2015-11-01

depending on length of service employee, and display of the received sums of money on accounts in different periods in 2015. Value/originality. The results of this research allow to structure accounting information according to the process of calculating monetary aid on disability and create a basis for further researches and prolonging reforms of social security in Ukraine, according to proposed directions.

SOCIAL SECURITY IN MODERN ERA

African Journals Online (AJOL)

2018-03-28

Mar 28, 2018 ... Lecturer, Department of Social Work, Bindura University of Science Education; Email. ... Lecturer, School of Social Work, University of Zimbabwe, Mount ... There are two types of informal social security: traditional or family ...

[Universalization of health or of social security?].

Science.gov (United States)

Levy-Algazi, Santiago

2011-01-01

This article presents an analysis of the architecture of Mexico's health system based on the main economic problem, failing to achieve a GDP growth rate to increase real wages and give workers in formal employment coverage social security. This analysis describes the relationship between social security of the population and employment status of it (either formal or informal employment) and the impact that this situation poses to our health system. Also, it ends with a reform proposal that will give all workers the same social rights, ie to grant universal social security.

20 CFR 209.3 - Social security number required.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Social security number required. 209.3... RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES § 209.3 Social security number required. Each employer shall furnish to the Board a social security number for each employee for whom any report is submitted...

7 CFR 273.6 - Social security numbers.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Social security numbers. 273.6 Section 273.6... normally uses the Receipt of Application for a Social Security Number, Form SSA-5028, as evidence that an... security numbers. (a) Requirements for participation. The State agency shall require that a household...

Online, Batch and CICS Social Security Statement

Data.gov (United States)

Social Security Administration — A database that contains client preference information for the SSA initiated Social Security Statement as well as other data including SSN, disposition for paper SS...

26 CFR 301.7701-11 - Social security number.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Social security number. 301.7701-11 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-11 Social security number. For purposes of this chapter, the term social security number means the taxpayer identifying number of an individual or...

A New Paradigm for Secure Social Lending

Science.gov (United States)

Serrelis, Emmanouil; Alexandris, Nikolaos

Social Lending is one of the latest trends in Social Networking, offering a communication and financial channel between individual borrowers and lenders. The various Social Lending transaction schemes could be subject to multiple security threats, in both financial and technical terms, which could affect the integrity of the service as well as the trust of citizens. This paper provides an overview of the basic characteristics of Social Lending as well as an analysis the potential security issues suggesting some appropriate corrective measures. The ultimate target is to enforce the Social Lending effort with an information security foundation that could become an appreciable alternative to the "traditional" lending system.

The story of the social security number.

Science.gov (United States)

Puckett, Carolyn

2009-01-01

The use of the Social Security number (SSN) has expanded significantly since its inception in 1936. Created merely to keep track of the earnings history of U.S. workers for Social Security entitlement and benefit computation purposes, it has come to be used as a nearly universal identifier. Assigned at birth, the SSN enables government agencies to identify individuals in their records and businesses to track an individual's financial information. This article explores the history and meaning of the SSN and the Social Security card, as well as the Social Security Administration's (SSA's) SSN master file, generally known as the Numident. The article also traces the historical expansion of SSN use and the steps SSA has taken to enhance SSN integrity.

Security features of a nuclear material accounting system

International Nuclear Information System (INIS)

Erkkila, B.H.

1988-01-01

The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed

Social Security and the Equity Premium Puzzle

OpenAIRE

Olovsson, Conny

2004-01-01

This paper shows that social security may be an important factor in explaining the equity premium puzzle. In the absence of shortselling constraints, the young shortsell bonds to the middle-aged and buy equity. Social security reduces the bond demand of the middle-aged, thereby restricting the possibilities of the young to finance their equity purchases. Their equity demand increases as does the average return to equity. Social security also increases the covariance between future consumption...

Social Security Administration Data for Enumeration Accuracy

Data.gov (United States)

Social Security Administration — This dataset provides data at the national level from federal fiscal year 2006 onwards for the accuracy of the assignment of Social Security numbers (SSN) based on...

African Social Security Systems: An Ordinal Evaluation | Dixon ...

African Journals Online (AJOL)

The purpose of this paper is to rank the social security systems in 45 African countries using a comparative evaluation methodology that enables an assess ment to be ma(le of a country's statutory social security intention. The conclusion drawn is that the spread of African social security system design standards are ...

Cost of Peace Accounting and National Security in Nigeria: Does it Really Matter?

Directory of Open Access Journals (Sweden)

Okoro Godsday Edesiri

2016-12-01

Full Text Available Purpose of the article: The cost of ensuring national security is very high, but measuring this cost has received little attention. One way of reacording and ascertaining the financial resources expended on national security is via Peace Accounting. Peace Accounting is an innovative idea that is taking a firm root in Nigeria and the world over. Peace accounting deals with ascertaining and reporting the financial resources accompanying domestic violence such as insecurity, political violence, insurgency, militancy, economic predicament, corruption and all other costs associated with national security. Methodology/methods: Secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the International Monetary Fund Cross Country Macroeconomic Statistics from 1996–2015. Ordinary Least Square estimation technique was employed in analyzing the data and analysis performed via SPSS. Scientific aim: This paper gauged the costs of peace accounting and its implication for national security in Nigeria. Findings: The study found that expenditure on internal security, cost of peace keeping and gross fixed capital formation are dynamics of peace accounting. Furthermore, cost of peace keeping is statistically significant except that expenditure on internal security and gross fixed capital formation were statistically flawed. Expenditure on internal security has negative impact on GPI. Conclusions: On the basis of the above, we recommend among others that countries like Nigeria faced with security challenges should engage professionals/experts that can help develop peace accounting models aimed at measuring the cost of peace. Also, special attention should be paid to expenditure on internal security since it has negative effect on GPI.

Social security income and the utilization of home care: Evidence from the social security notch.

Science.gov (United States)

Tsai, Yuping

2015-09-01

This paper exploits Social Security law changes to identify the effect of Social Security income on the use of formal and informal home care by the elderly. Results from an instrumental variables estimation strategy show that as retirement income increases, elderly individuals increase their use of formal home care and become less likely to rely on informal home care provided to them by their children. This negative effect on informal home care is most likely driven by male children withdrawing from their caregiving roles. The empirical results also suggest that higher Social Security benefits would encourage the use of formal home care by those who would not have otherwise used any type of home care and would also encourage the use of both types of home care services among elderly individuals. Published by Elsevier B.V.

Banner prints social security numbers

OpenAIRE

Robbins RA

2014-01-01

No abstract available. Article truncated at 150 words. The Monday edition of the Arizona Republic contained a story with potential interest to our readers. On the most recent address labels of Banner Health's magazine, Smart & Healthy, the addressee's Social Security or Medicare identification numbers, which are often identical to their Social Security numbers (1). The magazine was mailed to more than 50,000 recipients in Arizona late last week. The recipients are members of the Medicare Pion...

20 CFR 422.103 - Social security numbers.

Science.gov (United States)

2010-04-01

... personal interview with the dependent is not required. Form SS-5 may be obtained at: (i) Any local social... previously assigned social security number(s), if any, of the applicant. A personal interview may be required... sponsoring agency of a refugee, if no personal mailing address is available). (d) Social security number...

Social Networks and Corporate Information Security

Directory of Open Access Journals (Sweden)

Ekaterina Gennadievna Kondratova

2013-06-01

Full Text Available It is defined in the article social networks as a tool in the hands of cyber-criminals to compromise the organization’s data. The author focuses on a list of threats to information security caused by social networks usage, which should be considered in the set up of information security management system of the company.

Accountancy, physical control and security: a question of balance

International Nuclear Information System (INIS)

Bishop, D.M.; Wilson, D.W.; Shaver, J.W.

1976-01-01

The historical development of current domestic safeguards regulations is summarized, from the perspective of an operating licensee nuclear fuel facility, in terms of timing, basis and need. Principal aspects of material accounting and physical security as independent approaches to safeguards control are described and analyzed in terms of overlap and effectiveness. Concerns with the licensee safeguards regulatory process are discussed, and development needs are identified. Recommendations are made which contribute to the evolution and improvement of safeguards based on a ''top-down'' systems approach to regulation using proven accounting, physical control and security principles to attain defined objectives

Women and social security: a progressive approach.

Science.gov (United States)

Olson, L K

1994-01-01

This article explores some major assumptions underlying the Social Security system and alternative approaches to rendering the system more economically viable, meeting the income needs of the elderly and/or providing greater equity under its benefit and taxation provisions. It attempts to show that the current structure of Social Security not only reinforces but also exacerbates the underlying economic inequalities in our nation's political economy under the guise of a social insurance program. In addressing selected benefit and taxation issues, the article focuses on how working and older women are faring in the 1990s under the Social Security system. It argues that although the program theoretically is gender neutral, its impact is not. Women, particularly those who are single, are poorly served. The article concludes that a progressive restructuring of the Social Security system itself is imperative if we are to meet the needs of a large percentage of workers, older people, and the economic and social demands of the 1990s and beyond. It also offers some suggestions for such change.

76 FR 65558 - Rescission of Social Security Ruling 97-2p

Science.gov (United States)

2011-10-21

...-800-325-0778, or visit our Internet site, Social Security Online, at http://www.socialsecurity.gov... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2007-0092] Rescission of Social Security Ruling 97-2p AGENCY: Social Security Administration. ACTION: Notice of rescission of Social Security Ruling...

Will Pre-Funding Provide Security for Social Security? A Review of the Literature

OpenAIRE

Robert L. Brown

2000-01-01

President Clinton has proposed creating larger social security funds and investing a portion of them in the private sector. Others have suggested more radical reforms such as moving social security from a defined-benefit scheme to a defined contribution plan based on the Chilean model. These proposals are based on the goal of creating higher investment returns, which would make social security benefits easier to finance in the long run. After an extensive review of the literature, this paper ...

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Science.gov (United States)

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

32 CFR 806b.12 - Requesting the Social Security Number.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Requesting the Social Security Number. 806b.12... Number. When asking an individual for his or her Social Security Number, always give a Privacy Act... Social Security Number; and whether providing the Social Security Number is voluntary or mandatory. Do...

A Life-Cycle Analysis of Social Security with Housing

OpenAIRE

Chen, Kaiji

2009-01-01

This paper incorporates two features of housing in a life-cycle analysis of social security: housing as a durable good and housing market frictions. We find that with housing as a durable good unfunded social security substantially crowds out housing consumption throughout the life cycle. By contrast, aggregate non-durable consumption is higher when social security is present, although it is postponed until late in life. Moreover, in the presence of housing market frictions, social security l...

Reforming the South African Social Security Adjudication System: Innovative Experiences from South African Non-Social Security Jurisdictions

Directory of Open Access Journals (Sweden)

Mathias Ashu Tako Nyenti

2016-08-01

Full Text Available There is currently no uniform social security dispute resolution system in South Africa due to the piecemeal fashion in which schemes were established or protection against individual risks regulated. The result is that each statute provides for its own dispute resolution institution(s and processes. There are also various gaps and challenges in the current social security dispute resolution systems, some of these relating to the uncoordinated and fragmented nature of the system; inaccessibility of some social security institutions; inappropriateness of some current appeal institutions; the lack of a systematic approach in establishing appeal institutions; a limited scope of jurisdiction and powers of adjudication institutions; inconsistencies in review and/or appeal provisions in various laws; an unavailability of alternative dispute resolution procedures; and an absence of institutional independence of adjudication institutions or forums. The system is therefore in need of reform. In developing an appropriate system, much can be learned from innovative experiences in comparative South African non-social security jurisdictions on the establishment of effective and efficient dispute resolution frameworks. Dispute resolution systems in the labour relations, business competition regulation and consumer protection jurisdictions have been established to realise the constitutional rights of their users (especially the rights of access to justice, to a fair trial and to just administrative action. They thus provide a benchmark for the development of the South African social security dispute resolution system.

Book Review : Social and Environmental Accounting

OpenAIRE

Lee C. Moerman

2010-01-01

This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

Book Review : Social and Environmental Accounting

Directory of Open Access Journals (Sweden)

Lee C. Moerman

2010-09-01

Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal

Who's (Still) Above the Social Security Payroll Tax Cap?

OpenAIRE

Nicole Woo; Janelle Jones; John Schmitt

2012-01-01

The Social Security payroll tax cap is the earnings level above which no further Social Security taxes are collected. The cap is currently at $110,100, though legislation has been introduced in Congress to apply the Social Security payroll tax to earnings above $250,000 (but not between the current cap and this level). This issue brief updates earlier work, finding that 5.8 percent of workers would be affected if the Social Security cap were eliminated entirely and 1.4 percent would be affect...

Saving and Social Security Wealth: A Case of Turkey

OpenAIRE

H. Yigit Aydede

2007-01-01

This paper is the first attempt in the literature to investigate the effects of public social security on aggregate consumption in a time-series setting for a developing country, Turkey that has one of the most generous social security systems in the OECD region. In order to quantify the social security variable, the paper uses the social security wealth (SSW) series calculated for the first time for Turkey and shows that SSW is the largest part of the household wealth in Turkey and therefore...

42 CFR 435.910 - Use of social security number.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Use of social security number. 435.910 Section 435... of social security number. (a) The agency must require, as a condition of eligibility, that each... religious objections, refuses to obtain a Social Security Number (SSN). The identification number may be...

Austerity, Discipline and Social Security

Directory of Open Access Journals (Sweden)

Asja Hrvatin

2013-03-01

Full Text Available One of the manifestations of the global crisis of financial capitalism and the policies arising from it was the imposition of austerity measures, which not only resulted in privatization of the commons and general expropriation of the people, but also managed to introduce new mechanisms of discipline and punishment. Debt, being the fundament of relations in society, forced itself into the system of social security: new legislation, regulating welfare benefits, has now shifted to a method for the criminalization of poverty, deepening class differences and transforming social workers (and the system of social security as a whole into a moralizing, bureaucratic machine for disciplining the population. The new legislation also shows a lack of reflection on the changes that need to be made to the welfare state in order to create social services that meet the needs and desires of individuals. Instead of improvements that provide decent living conditions and a new system of social rights (to deal with the problems resulting from precarious working conditions, people are faced with depersonalization, humiliation and increased hate speech and other fascist practices. The effect of austerity measures on the social security system does not end with the devastation of service users’ lives and their communities, which are slowly becoming exhausted, individualized and devoid of solidarity. It also means a big step backwards for the core ethics and principles of social work. Social workers are increasingly alienated from their clients and the communities they live in. They function more in the service of the government and its policies rather than as advocates of people’s rights.

Social security in developing countries : some theoretical considerations

NARCIS (Netherlands)

Leliveld, A.H.M.

1991-01-01

This paper discusses the concept of social security and criticizes the ILO definition of the concept as too limited to analyse non-Western social security systems. It develops an alternative definition which includes, firstly, the protection by society of individuals or social groups against a fall

Social Security Programs Throughout the World: Africa, 2015

Data.gov (United States)

Social Security Administration — This report, which is part of a four-volume series, provides a cross-national comparison of the social security systems in 48 countries in Africa. It summarizes the...

Social Accountable Medical Education: A concept analysis.

Science.gov (United States)

Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader

2017-07-01

Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.

Social Security and the Evolution of Elderly Poverty

OpenAIRE

Gary V. Engelhardt; Jonathan Gruber

2004-01-01

We use data from the March 1968-2001 Current Population Surveys to document the evolution of elderly poverty over this time period, and to assess the causal role of the Social Security program in reducing poverty rates. We develop an instrumental variable approach that relies on the large increase in benefits for birth cohorts from 1885 through 1916, and the subsequent decline and flattening of real benefits growth due to the Social Securing 'notch', to estimate of Social Security on elderly ...

28 CFR 16.53 - Use and collection of social security numbers.

Science.gov (United States)

2010-07-01

... 1974 § 16.53 Use and collection of social security numbers. Each component shall ensure that employees... privilege as a result of refusing to provide their social security numbers, unless the collection is... provide their social security numbers must be informed of: (1) Whether providing social security numbers...

Reforming the South African social security adjudication system: innovative experiences from South African non-social security jurisdictions

OpenAIRE

Nyenti, MAT

2016-01-01

There is currently no uniform social security dispute resolution system in South Africa due to the piecemeal fashion in which schemes were established or protection against individual risks regulated. The result is that each statute provides for its own dispute resolution institution(s) and processes. There are also various gaps and challenges in the current social security dispute resolution systems, some of these relating to the uncoordinated and fragmented nature of the system; inaccessibi...

Social Accountable Medical Education: A concept analysis

Science.gov (United States)

ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER

2017-01-01

Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884

Tenure security, social relations and contract choice: Endogenous matching in the Chinese land rental market

Science.gov (United States)

Ma, Xianlei; Zhou, Yuepeng; Shi, Xiaoping

2017-04-01

In China, land rental transactions have increased considerably since the 1990s, but there exists a high degree of segmentation and informal features. The rental transactions between partners with close social relations and the use of informal contracts remain a common phenomenon in many regions, which strongly reduce the potential of the land rental market to enhance productivity and equity. The current literature postulates that the insecurity of land property rights may restrict land transactions between members of same social relations. Studies conducted in China show that the land rentals between partners with closer social relations prefer informal contracts because these contracts are self-enforced based on trust and reputation. However, little literature has jointly examined the effect of land tenure security and social relations on joint decisions of partner and contract choice in the Chinese land rental market. Based on household data collected in Jiangxi and Liaoning provinces in 2015, this paper aims to examine the relationship between land tenure security perceptions, social relation and land rental contract choices in China. We differentiate between formal and informal contracts of land rental activities because they have different enforcement mechanisms and thus different risk-sharing strategy. With regards to social relations, we differ among relatives, villagers living in the same village and strangers according to social distance. In order to reduce estimation bias without accounting for endogenous matching between landlords and tenants, we investigate the joint partner and contract choices in the land rental market using a nested logit framework. The paper contributes to the literature on the effect of tenure security and social relations on land rental contracts by (i) taking into account endogenous matching between landlords and tenants, and estimating the joint decisions of partner and contract choice, and (ii) examining the effect of perceived

Smoking: Taxing health and social security

OpenAIRE

Armour, Brian S.; Pitts, M. Melinda

2006-01-01

Cigarette smoking is costly in terms of not only its effects on smokers' health but also the direct and indirect financial costs it imposes on smokers and their families. For instance, premature death caused by smoking may redistribute Social Security income in unexpected ways that affect behavior and reduce the economic well-being of smokers and their dependents. ; This article examines the effects of smoking-attributable mortality on the net marginal Social Security tax rate (NMSSTR)—the di...

Changing principles in European social security

NARCIS (Netherlands)

van Oorschot, W.J.H.; Clasen, J.J.

2002-01-01

The provision of social security benefits rests on normative principles of social justice. Most strongly manifest in earnings-related social insurance, the principle of reciprocity has been increasingly questioned on grounds of equity, adequacy and fiscal viability, in the wake of socio-economic

12 CFR 792.68 - Use and collection of Social Security numbers.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Use and collection of Social Security numbers... Act § 792.68 Use and collection of Social Security numbers. The head of each NCUA Office shall take... furnish Social Security numbers, and that individuals who are requested to provide Social Security numbers...

Social Representations of Accounting in Facebook Communities

Directory of Open Access Journals (Sweden)

Ivan Canan

2017-12-01

Full Text Available This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.

Social security wealth and aggregate consumption : An extended life-cycle model estimated for The Netherlands

NARCIS (Netherlands)

Zant, W.

In this paper a method is developed to calculate a wealth variable accounting for the existence of the basic old-age provisions in The Netherlands (AOW). In line with Feldstein's extended life-cycle model, consumption functions with (gross) social security wealth are estimated for The Netherlands

Review of Social Networking Sites' Security and Privacy

OpenAIRE

YANG, SHUN

2015-01-01

Nowadays social media networking has dramatically increased. Social networking sites like Facebook make users create huge amount of profiles and share personal information within networking of different users. Social networking exposes personal information far beyond the group of friends. And that information or data on social media networking could be potential threat to people's information security and privacy. In this review, we are going to view the privacy risks and security problem...

38 CFR 3.216 - Mandatory disclosure of social security numbers.

Science.gov (United States)

2010-07-01

... social security numbers. 3.216 Section 3.216 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Requirements § 3.216 Mandatory disclosure of social security numbers. Any person who applies for or receives..., furnish the Department of Veterans Affairs upon request with his or her social security number and the...

Social Security's Surpluses: An Update.

Science.gov (United States)

Dattalo, Patrick

1992-01-01

Notes that deliberation over how to manage social security's large trust fund balances is expected to continue. Urges social workers to participate in this debate because surpluses have implications for increasing quality of life of low- and moderate-income families. Continues earlier discussion (Dattalo, 1990) by assessing two recent proposals…

The effects of a social media policy on pharmacy students' facebook security settings.

Science.gov (United States)

Williams, Jennifer; Feild, Carinda; James, Kristina

2011-11-10

To examine how students entering a doctor of pharmacy (PharmD) program used Facebook privacy settings before and after the college's social media policy was presented to them. The Facebook profiles of all entering first-year pharmacy students across 4 campuses of a college of pharmacy were evaluated. Ten dichotomous variables of interest were viewed and recorded for each student's Facebook account at 3 time points: before the start of the semester, after presentation of the college's social media policy, and at the end of the semester. Data on whether a profile could be found and what portions of the profile were viewable also were collected. After introduction of the policy, a significant number of students increased their security settings (made information not visible to the public) related to Facebook walls, information pages, and links. Making pharmacy students aware of a college's social media policy had a positive impact on their behaviors regarding online security and privacy.

The Effects of a Social Media Policy on Pharmacy Students’ Facebook Security Settings

Science.gov (United States)

Feild, Carinda; James, Kristina

2011-01-01

Objective. To examine how students entering a doctor of pharmacy (PharmD) program used Facebook privacy settings before and after the college's social media policy was presented to them. Methods. The Facebook profiles of all entering first-year pharmacy students across 4 campuses of a college of pharmacy were evaluated. Ten dichotomous variables of interest were viewed and recorded for each student's Facebook account at 3 time points: before the start of the semester, after presentation of the college's social media policy, and at the end of the semester. Data on whether a profile could be found and what portions of the profile were viewable also were collected. Results. After introduction of the policy, a significant number of students increased their security settings (made information not visible to the public) related to Facebook walls, information pages, and links. Conclusions. Making pharmacy students aware of a college's social media policy had a positive impact on their behaviors regarding online security and privacy. PMID:22171105

77 FR 67724 - Rescission of Social Security Acquiescence Ruling 05-1(9)

Science.gov (United States)

2012-11-13

...-1213 or TTY 1-800-325-0778, or visit our Internet site, Social Security Online, at http://www... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0058] Rescission of Social Security Acquiescence Ruling 05-1(9) AGENCY: Social Security Administration. [[Page 67725

Mining social networks and security informatics

CERN Document Server

Özyer, Tansel; Rokne, Jon; Khoury, Suheil

2013-01-01

Crime, terrorism and security are in the forefront of current societal concerns. This edited volume presents research based on social network techniques showing how data from crime and terror networks can be analyzed and how information can be extracted. The topics covered include crime data mining and visualization; organized crime detection; crime network visualization; computational criminology; aspects of terror network analyses and threat prediction including cyberterrorism and the related area of dark web; privacy issues in social networks; security informatics; graph algorithms for soci

Vietnam: expanding the social security system.

Science.gov (United States)

Pruzin, D

1996-01-01

Viet Nam's shift toward a market-oriented economy has been associated with annual gross domestic product growth of more than 8% over the past 5 years. At the same time, the emergence of private-sector enterprises and subsequent closure of many state-run enterprises have had profound implications for Viet Nam's social protection systems. At present, only 5.6 million of the country's 33 million workers are covered under the state-run social insurance system. In 1995, the government moved to include private enterprises with 10 or more employees in its state benefits system. The International Labor Organization (ILO) has been working with the Vietnamese Government to design and implement a social security system that would extend coverage progressively to excluded sectors and provide support to workers who have become unemployed as a result of the economic transition process. At its Eighth National Congress, the Vietnamese Communist Party approved a 5-year social and economic plan calling for such an expansion of the social insurance system as well as for a guaranteed standard of living for pensioners. To facilitate anticipated changes, activities that were previously divided between the Ministry of Labor, Invalids, and Social Affairs and the Vietnam General Confederation of Labor have been assigned to the newly formed Vietnam Social Insurance (VSI) Organization. Under consideration is a plan to combine some VSI activities with those of the Vietnam Health Insurance Organization. The ILO will assist with training, computerization, and social security fund investing. Noncompliance is a major obstacle to planned expansion of the social security system; about 90% of private firms are still not paying into the system.

Changes in Spending and Labor Supply in Response to a Social Security Benefit Cut: Evidence from Stated Choice Data.

Science.gov (United States)

Delavande, Adeline; Rohwedder, Susann

2017-12-01

We investigate how individuals in the U.S. expect to adjust their labor force participation and savings if Social Security benefits were cut by 30 percent. Respondents were asked directly what they would do under this scenario. Using the resulting stated choice data we find that respondents would on average reduce spending by 18.2 percent before retirement and 20.4 percent after retirement. About 34.1% of respondents state they would definitely work longer and they would postpone claiming Social Security by 1.1 years. We investigate how working longer and claiming Social Security later would compensate partially for the loss in benefits among the individuals who are currently working, under the assumption that individuals retire and claim at the same time. Individuals would increase their Social Security benefits from the post-reform level due to additional earnings entering the benefit calculation and a smaller early claiming penalty (or higher delayed claiming credit). As a result, the Social Security benefit people would receive would drop on average by 21 rather than 30 percent. Still, the net financial loss, even after accounting for additional earnings, is sizeable for individuals in the lowest wealth tertile.

20 CFR 422.120 - Earnings reported without a social security number or with an incorrect employee name or social...

Science.gov (United States)

2010-04-01

... number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees... reported without a social security number or with an incorrect employee name or social security number. (a... social security number or with a different employee name or social security number than shown in SSA's...

10 CFR 1008.22 - Use and collection of social security numbers.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Use and collection of social security numbers. 1008.22... security numbers. (a) The System Manager of each system of records which utilizes social security numbers... individuals may not be required to furnish social security numbers without statutory authorization, and that...

Social security administration in India- study of provident funds and pension scheme

OpenAIRE

Rao, Madhava P

2005-01-01

Social Security is becoming a distinct part of social policy of India and the time has come to give a serious thought to ever increasing Social Security needs of the population. There are diversified views on extension of Social Security coverage. Some say it should be limited to only working population and to their families and while others say that the entire population should be covered under Social Security programmes. Social Security schemes further have been branched out as protective...

Theory, Demonstration and Methods: Research on Social Security of Migrant Workers by Domestic Scholar

Institute of Scientific and Technical Information of China (English)

2011-01-01

Social security of migrant workers has been significant in dissolving social contradictions and achieving the economic and social development in China during the transitional period. The researches of domestic scholar on social security of migrant workers can be classified into three categories. Firstly, theoretical analysis on social security of migrant workers, including researches on the appeal of social security and misunderstanding of recognition, theory-construction of rural worker social security, policy defects and equity construction in social security system of migrant workers. Secondly, real studies on social security of migrant workers, including researches on sequence of demand and influencing factors of social security of migrant workers as well as intrinsic motivation forming the perspective on social security. Lastly, road exploration of establishing social security system, including researches on the multi-level development of rural worker social security system, comparison of "Double-low method", "Guangdong Method" and "Shanghai Method" of the social security of migrant workers in Zhejiang Province and establishing multi-level social security system according to the hierarchy after the internal differentiation.

6 CFR 5.33 - Use and collection of social security numbers.

Science.gov (United States)

2010-01-01

... 6 Domestic Security 1 2010-01-01 2010-01-01 false Use and collection of social security numbers. 5... OF RECORDS AND INFORMATION Privacy Act § 5.33 Use and collection of social security numbers. Each... to 1975; and (b) That individuals requested to provide their social security numbers must be informed...

Elements of Social Security

DEFF Research Database (Denmark)

Hansen, Hans

Elements of Social Security contains an overview of important benefit schemes in Denmark, Sweden, Finland, Austria, Germany, the Netherlands, Great Britain and Canada. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact on disposable...

Elements of Social Security

DEFF Research Database (Denmark)

Hansen, Hans

Elements of Social Security contains an overview of important benefit schemes in Denmark, Sweden, Finland, Germany, the Netherlands, Great Britain and Canada. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact on disposable income...

Elements of Social Security

DEFF Research Database (Denmark)

Hansen, Hans

Elements of Social Security contains an overview of important benefit schemes in Denmark, Sweden, Finland, Germany, Great Britain, the Netherlands and Canada. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact on disposable income...

Individual savings accounts for social insurance

DEFF Research Database (Denmark)

Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch

2008-01-01

Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries...... provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts...

Prevalence of temporary social security benefits due to respiratory disease in Brazil.

Science.gov (United States)

Ildefonso, Simone de Andrade Goulart; Barbosa-Branco, Anadergh; Albuquerque-Oliveira, Paulo Rogério

2009-01-01

To determine the prevalence of temporary social security benefits due to respiratory disease granted to employees, as well as the number of lost workdays and costs resulting from those in Brazil between 2003 and 2004. Cross-sectional study using data obtained from the Unified System of Benefits of the Brazilian Institute of Social Security (INSS, Instituto Nacional de Seguro Social) and the Brazilian Social Registry Database. Data regarding gender, age, diagnosis and type of economic activity, as well as type, duration and cost of benefits, were compiled. Respiratory diseases accounted for 1.3% of the total number of temporary social security benefits granted by INSS, with a prevalence rate of 9.92 (per 10,000 employment contracts). Females and individuals older than 50 years of age were the most affected. Non-work-related benefits were more common than were work-related benefits. The most prevalent diseases were pneumonia, asthma and COPD, followed by laryngeal and vocal cord diseases. The most prevalent types of economic activity were auxiliary transportation equipment manufacturing, tobacco product manufacturing and computer-related activities. The mean duration of benefits was 209.68 days, with a mean cost of R$ 4,495.30 per occurrence. Respiratory diseases caused by exogenous agents demanded longer sick leave (mean, 296.72 days) and greater cost (mean, R$ 7,105.74). The most prevalent diseases were airway diseases and pneumonia. Workers from auxiliary transportation equipment manufacturing, tobacco product manufacturing and computer-related activities were the most affected. Diseases caused by exogenous agents demanded longer sick leaves and resulted in greater costs.

Problematising internal security: Crime, community and social exclusion

Directory of Open Access Journals (Sweden)

Kari Bruun

2016-12-01

Full Text Available This article examines the problematisation of crime, crime prevention and security in contemporary security policy programmes using three Finnish internal security programmes and theory-based content analysis. The study is based on the theory (the perspective of an analytics of government. The findings highlight the central meaning of social exclusion and community as security practices wherein social exclusion is seen as a threat to security and a risk for crime. Indeed, community-based crime prevention plays a central role in the programmes along with the worry about serious crimes and the high level of homicides. A fluid governing policy without crime and accidents is the implicit goal of these programmes.

Social Security and Medicare Benefits

Data.gov (United States)

Social Security Administration — Cash benefits and rehabilitation benefits paid in each year from the Old-Age and Survivors Insurance, and Disability Insurance Trust Funds, and benefits paid from...

Developing a secured social networking site using information security awareness techniques

Directory of Open Access Journals (Sweden)

Julius O. Okesola

2014-11-01

Full Text Available Background: Ever since social network sites (SNS became a global phenomenon in almost every industry, security has become a major concern to many SNS stakeholders. Several security techniques have been invented towards addressing SNS security, but information security awareness (ISA remains a critical point. Whilst very few users have used social circles and applications because of a lack of users’ awareness, the majority have found it difficult to determine the basis of categorising friends in a meaningful way for privacy and security policies settings. This has confirmed that technical control is just part of the security solutions and not necessarily a total solution. Changing human behaviour on SNSs is essential; hence the need for a privately enhanced ISA SNS. Objective: This article presented sOcialistOnline – a newly developed SNS, duly secured and platform independent with various ISA techniques fully implemented. Method: Following a detailed literature review of the related works, the SNS was developed on the basis of Object Oriented Programming (OOP approach, using PhP as the coding language with the MySQL database engine at the back end. Result: This study addressed the SNS requirements of privacy, security and services, and attributed them as the basis of architectural design for sOcialistOnline. SNS users are more aware of potential risk and the possible consequences of unsecured behaviours. Conclusion: ISA is focussed on the users who are often the greatest security risk on SNSs, regardless of technical securities implemented. Therefore SNSs are required to incorporate effective ISA into their platform and ensure users are motivated to embrace it.

Accounting and Control in Ensuring Economic Security of the Organizations of Perm Region

Directory of Open Access Journals (Sweden)

Vyacheslav Valetyevich Epishin

2016-09-01

Full Text Available The article deals with the urgent problem concerning the regional development as well as the specific organization, or to the development of an integrated system of economic security of the organization. The article discusses the importance of such an element of economic security (including the financial security as the accounting and control as well as their possible violations. The authors substantiate their position on the relationship of the violations of accounting and control and also the internal theft, other economic crimes and their negative consequences. The analysis of the existing national and foreign sources related to the subject of the study is carried out. The conclusion is made about the lack of modern research devoted to the study of the protective properties of accounting, control and their violations, which condition economic crimes. The methodological tools of the research include dialectic method, systemic analysis, complex sociological methods: the analysis of the legal sources, of statistical information and judicial practice. On the basis of the analysis of criminal cases, financial statements, publications media, the authors made the conclusion about the conditionality of the theft in the organizations as there are the violations of accounting and control, low efficiency of control and auditing, of preventive measures for neutralization of the violations of accounting and control from the services of economic security, accounting offices, auditing and law enforcement services. The recommendations for the optimization of this work are introduced. They can be used by accounting departments, auditing bodies, fiscal authorities at the municipal and regional level and by law enforcement officials. The economic security is necessary for any organizations regardless of their forms of ownership, ranging from government organizations to small kiosks. The difference will only consist in the means and methods.

A Study of Social Information and Corporate Social Accounting

OpenAIRE

Nakajima, Teruo

1996-01-01

This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...

SOCIAL MEDIA

Science.gov (United States)

RESPONSIBILITY CENTCOM COALITION MEDIA SOCIAL MEDIA NEWS ARTICLES PRESS RELEASES IMAGERY VIDEOS TRANSCRIPTS VISITORS AND PERSONNEL FAMILY CENTER FAMILY READINESS CENTCOM WEBMAIL SOCIAL MEDIA SECURITY ACCOUNTABILITY HomeMEDIASOCIAL MEDIA Social Media CENTCOM'S ENGLISH SOCIAL MEDIA ACCOUNTS There are many U.S. military commands

Social Environmental Accounting and Reporting

DEFF Research Database (Denmark)

Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...

Predicting Social Security numbers from public data

OpenAIRE

Acquisti, Alessandro; Gross, Ralph

2009-01-01

Information about an individual's place and date of birth can be exploited to predict his or her Social Security number (SSN). Using only publicly available information, we observed a correlation between individuals' SSNs and their birth data and found that for younger cohorts the correlation allows statistical inference of private SSNs. The inferences are made possible by the public availability of the Social Security Administration's Death Master File and the widespread accessibility of per...

Tax Compliance and Social Security Contributions – The Case Of Slovenia

Directory of Open Access Journals (Sweden)

Tomaz LESNIK

2014-06-01

Full Text Available In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important – but not the only factor – behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia.

THE EVOLUTION AND FUTURE OF SOCIAL SECURITY IN AFRICA: AN ACTUARIAL PERSPECTIVE

Directory of Open Access Journals (Sweden)

Fatima Badat

2015-09-01

Full Text Available Social Security in most African countries has evolved significantly in terms of perspectives, motives, governance as well as innovation of benefits and administration. African countries are slowly, one by one, beginning to reassess the role of social security in correcting several social ills. Empowerment programs and grants are increasingly being provided via social security to women and the youth. From the roots of social security, even very low income countries, some of which have recently experienced several years of civil war and extreme economic hardships, have begun to improve benefit structures and amounts, which include national medical benefits. The attention being provided to social security and how it fits into a nation’s plans to lift itself out of poverty is increasingly involving the actuarial profession from international organisations such as ILO and ISSA as well as consulting actuaries and academics. Assessing and ensuring sustainability of social security benefits requires actuarial valuations to take long-term consequences involving demographic changes into account in the face of providing the benefits in the short term; asset liability modelling to ensure adequate resources are held; ensuring that results are appropriately reported and communicated to key stakeholders; as well as developing long-term strategic plans and dynamic systems surrounding all of these issues. In this paper, the role of actuaries is brought to the centre of the increasingly changing face and evolving culture of social security in taking Africa closer to poverty alleviation. La Seguridad Social en la mayoría de los países africanos ha evolucionado significativamente en cuanto a perspectivas, motivos, gobernanza, así como en innovación en las prestaciones y la adminsitración. Los países africanos están comenzando a reevaluar el papel de la Seguridad Social en la eliminación de determinados problemas sociales. Los programas de acción y los

Depository Accounting of Securities in the Ukrainian Stock Market Regulation System

Directory of Open Access Journals (Sweden)

Veriha Hanna V.

2016-02-01

Full Text Available The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has been proved. There have been developed the following recommendations: to improve the unified rules of accounting and regulation support of the system of risk management of depository activity; develop tools for prudential regulation of depository activity and strengthen the control over fulfillment of prudential standards by the Central Depository and depository institutions; create the necessary conditions for the practical implementation of legal norms concerning establishment of clearing institutions and increase in the level of competition between depositaries; expand the correspondent relations of the Central Depository in relation to the establishment of international depositary relations for the liberalization of the international movement of securities; use segregated accounts providing the possibility of storage of client funds separately from the funds of the transfer bank to protect the capital of the issuer and investor from risks of any force majeure situations; mediate the movement of funds at implementing dividend payments through participants of the accounting system: issuer-the Central Depository-depository institution-depositor.

Research on Issues concerning Social Security for Migrant Workers in Harmonious Society

OpenAIRE

Zhang, Hua

2013-01-01

This article analyzes the status quo of social security for migrant workers in China, and points out that there are deep system and concept reasons for the lack of labor rights and interests security, social security, equality and the right to development, political participation channels for the current migrant workers. This article then expounds the adverse effects of lack of social security for migrant workers on building a harmonious society: the lack of social security for migrant worker...

28 CFR 700.25 - Use and collection of social security numbers.

Science.gov (United States)

2010-07-01

... numbers. (a) Each system manager of a system of records that utilizes Social Security numbers as a method... furnish Social Security numbers without statutory or regulatory authorization and that individuals who are requested to provide Social Security numbers voluntarily must be advised that furnishing the number is not...

24 CFR 200.6 - Employer identification and social security numbers.

Science.gov (United States)

2010-04-01

... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and... security numbers. 200.6 Section 200.6 Housing and Urban Development Regulations Relating to Housing and...

Research Advances of Social Security Problems in China —Visualization Research based on Bibliometrics

Institute of Scientific and Technical Information of China (English)

赵琳

2016-01-01

This article summarized the research progress and characteristics of Chinese social security issues from 2000 papers, which record in CNKI. We find that, the topic in the field of social security is board and dispersion. Due to the huge system and complex problem of social security, there is no central theme. Through cluster analysis, multi dimensional scaling analysis and social network analysis, we got the high frequency keywords atlas. Then, we summarized the research topic to six parts. They are rural social security, urban and rural social security co-ordination, vulnerable group social security, social security fund management, the social insurance system, and social security system and government responsibility. It summed up the theme of the module, meanwhile, combined the practice analysis.

Towards Shibboleth-based security in the e-infrastructure for social sciences

OpenAIRE

Jie, Wei; Daw, Michael; Procter, Rob; Voss, Alex

2007-01-01

The e-Infrastructure for e-Social Sciences project leverages Grid computing technology to provide an integrated platform which enables social science researchers to securely access a variety of e-Science resources. Security underpins the e-Infrastructure and a security framework with authentication and authorization functionality is a core component of the e-Infrastructure for social sciences. To build the security framework, we adopt Shibboleth as the basic authentication and authorization i...

The Relationship between Media Consumption and Feeling of Social Security

OpenAIRE

Bijan khajeNoori; Mehdi Kaveh

2013-01-01

IntroductionThe concept of social security and a Feeling of security and the citizens, as a key element in achieving the projected, is important Sociologists and criminologist shave always paid special attention has been sought. Study of the factors influencing the feeling of security, can increase the feeling of security is work. Also enhance citizens' feeling of security and welfare of the citizens and to accept responsibility and commitment will do. The widespread use of social media in re...

31 CFR 1.32 - Use and disclosure of social security numbers.

Science.gov (United States)

2010-07-01

... OF RECORDS Privacy Act § 1.32 Use and disclosure of social security numbers. (a) In general. An... such individual's refusal to disclose his social security number. (b) Exceptions. The provisions of... Federal statute, or (2) The disclosure of a social security number to any Federal, State, or local agency...

38 CFR 1.575 - Social security numbers in veterans' benefits matters.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Social security numbers... Affairs Records § 1.575 Social security numbers in veterans' benefits matters. (a) Except as provided in... because of refusal to disclose to the Department of Veterans Affairs a social security number. (b) VA...

13 CFR 102.35 - Use and collection of Social Security Numbers.

Science.gov (United States)

2010-01-01

... § 102.35 Use and collection of Social Security Numbers. Each Program/Support Office Head or designee... their social security numbers, unless: (1) The collection is authorized either by a statute; or (2) The social security numbers are required under statute or regulation adopted prior to 1975 to verify the...

Crowd Sensing-Enabling Security Service Recommendation for Social Fog Computing Systems.

Science.gov (United States)

Wu, Jun; Su, Zhou; Wang, Shen; Li, Jianhua

2017-07-30

Fog computing, shifting intelligence and resources from the remote cloud to edge networks, has the potential of providing low-latency for the communication from sensing data sources to users. For the objects from the Internet of Things (IoT) to the cloud, it is a new trend that the objects establish social-like relationships with each other, which efficiently brings the benefits of developed sociality to a complex environment. As fog service become more sophisticated, it will become more convenient for fog users to share their own services, resources, and data via social networks. Meanwhile, the efficient social organization can enable more flexible, secure, and collaborative networking. Aforementioned advantages make the social network a potential architecture for fog computing systems. In this paper, we design an architecture for social fog computing, in which the services of fog are provisioned based on "friend" relationships. To the best of our knowledge, this is the first attempt at an organized fog computing system-based social model. Meanwhile, social networking enhances the complexity and security risks of fog computing services, creating difficulties of security service recommendations in social fog computing. To address this, we propose a novel crowd sensing-enabling security service provisioning method to recommend security services accurately in social fog computing systems. Simulation results show the feasibilities and efficiency of the crowd sensing-enabling security service recommendation method for social fog computing systems.

28 CFR 802.23 - Use and disclosure of social security numbers.

Science.gov (United States)

2010-07-01

... provided by law because of such individual's refusal to disclose his or her social security number. (b... which is required by Federal statute, or (2) The disclosure of a social security number to any Federal... identity of an individual. (c) Requests for disclosure of social security number. If the Agency requests an...

8 CFR 103.35 - Use and collection of Social Security numbers.

Science.gov (United States)

2010-01-01

... REGULATIONS POWERS AND DUTIES; AVAILABILITY OF RECORDS § 103.35 Use and collection of Social Security numbers. The use and collection of Social Security numbers shall be in accordance with 28 CFR 16.56. [40 FR... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Use and collection of Social Security...

Social Security Number Replacement Card Applications filed via the Internet

Data.gov (United States)

Social Security Administration — The Social Security Administration (SSA) provides a variety of ways to conduct business with the agency. SSA offers members of the public the opportunity to request...

Crowd Sensing-Enabling Security Service Recommendation for Social Fog Computing Systems

Directory of Open Access Journals (Sweden)

Jun Wu

2017-07-01

Full Text Available Fog computing, shifting intelligence and resources from the remote cloud to edge networks, has the potential of providing low-latency for the communication from sensing data sources to users. For the objects from the Internet of Things (IoT to the cloud, it is a new trend that the objects establish social-like relationships with each other, which efficiently brings the benefits of developed sociality to a complex environment. As fog service become more sophisticated, it will become more convenient for fog users to share their own services, resources, and data via social networks. Meanwhile, the efficient social organization can enable more flexible, secure, and collaborative networking. Aforementioned advantages make the social network a potential architecture for fog computing systems. In this paper, we design an architecture for social fog computing, in which the services of fog are provisioned based on “friend” relationships. To the best of our knowledge, this is the first attempt at an organized fog computing system-based social model. Meanwhile, social networking enhances the complexity and security risks of fog computing services, creating difficulties of security service recommendations in social fog computing. To address this, we propose a novel crowd sensing-enabling security service provisioning method to recommend security services accurately in social fog computing systems. Simulation results show the feasibilities and efficiency of the crowd sensing-enabling security service recommendation method for social fog computing systems.

Crowd Sensing-Enabling Security Service Recommendation for Social Fog Computing Systems

Science.gov (United States)

Wu, Jun; Su, Zhou; Li, Jianhua

2017-01-01

Fog computing, shifting intelligence and resources from the remote cloud to edge networks, has the potential of providing low-latency for the communication from sensing data sources to users. For the objects from the Internet of Things (IoT) to the cloud, it is a new trend that the objects establish social-like relationships with each other, which efficiently brings the benefits of developed sociality to a complex environment. As fog service become more sophisticated, it will become more convenient for fog users to share their own services, resources, and data via social networks. Meanwhile, the efficient social organization can enable more flexible, secure, and collaborative networking. Aforementioned advantages make the social network a potential architecture for fog computing systems. In this paper, we design an architecture for social fog computing, in which the services of fog are provisioned based on “friend” relationships. To the best of our knowledge, this is the first attempt at an organized fog computing system-based social model. Meanwhile, social networking enhances the complexity and security risks of fog computing services, creating difficulties of security service recommendations in social fog computing. To address this, we propose a novel crowd sensing-enabling security service provisioning method to recommend security services accurately in social fog computing systems. Simulation results show the feasibilities and efficiency of the crowd sensing-enabling security service recommendation method for social fog computing systems. PMID:28758943

Financial forecasts accuracy in Brazil's social security system.

Directory of Open Access Journals (Sweden)

Carlos Patrick Alves da Silva

Full Text Available Long-term social security statistical forecasts produced and disseminated by the Brazilian government aim to provide accurate results that would serve as background information for optimal policy decisions. These forecasts are being used as support for the government's proposed pension reform that plans to radically change the Brazilian Constitution insofar as Social Security is concerned. However, the reliability of official results is uncertain since no systematic evaluation of these forecasts has ever been published by the Brazilian government or anyone else. This paper aims to present a study of the accuracy and methodology of the instruments used by the Brazilian government to carry out long-term actuarial forecasts. We base our research on an empirical and probabilistic analysis of the official models. Our empirical analysis shows that the long-term Social Security forecasts are systematically biased in the short term and have significant errors that render them meaningless in the long run. Moreover, the low level of transparency in the methods impaired the replication of results published by the Brazilian Government and the use of outdated data compromises forecast results. In the theoretical analysis, based on a mathematical modeling approach, we discuss the complexity and limitations of the macroeconomic forecast through the computation of confidence intervals. We demonstrate the problems related to error measurement inherent to any forecasting process. We then extend this exercise to the computation of confidence intervals for Social Security forecasts. This mathematical exercise raises questions about the degree of reliability of the Social Security forecasts.

Financial forecasts accuracy in Brazil's social security system.

Science.gov (United States)

Silva, Carlos Patrick Alves da; Puty, Claudio Alberto Castelo Branco; Silva, Marcelino Silva da; Carvalho, Solon Venâncio de; Francês, Carlos Renato Lisboa

2017-01-01

Long-term social security statistical forecasts produced and disseminated by the Brazilian government aim to provide accurate results that would serve as background information for optimal policy decisions. These forecasts are being used as support for the government's proposed pension reform that plans to radically change the Brazilian Constitution insofar as Social Security is concerned. However, the reliability of official results is uncertain since no systematic evaluation of these forecasts has ever been published by the Brazilian government or anyone else. This paper aims to present a study of the accuracy and methodology of the instruments used by the Brazilian government to carry out long-term actuarial forecasts. We base our research on an empirical and probabilistic analysis of the official models. Our empirical analysis shows that the long-term Social Security forecasts are systematically biased in the short term and have significant errors that render them meaningless in the long run. Moreover, the low level of transparency in the methods impaired the replication of results published by the Brazilian Government and the use of outdated data compromises forecast results. In the theoretical analysis, based on a mathematical modeling approach, we discuss the complexity and limitations of the macroeconomic forecast through the computation of confidence intervals. We demonstrate the problems related to error measurement inherent to any forecasting process. We then extend this exercise to the computation of confidence intervals for Social Security forecasts. This mathematical exercise raises questions about the degree of reliability of the Social Security forecasts.

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Directory of Open Access Journals (Sweden)

Sînziana-Maria Rîndașu

2017-12-01

Full Text Available This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1 Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2 Mobile technologies started to be adopted by the Romanian practitioners and (3 The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

A matrix of social accounting for Asturias

Directory of Open Access Journals (Sweden)

Margarita Argüelles

2003-01-01

Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.

Social Representations of Accounting in Facebook Communities

OpenAIRE

Ivan Canan; Isabela Augusta Andrade Souza; Kelly Cristina Pereira de Oliveira

2017-01-01

This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. Th...

Principle Of Non-Regression And Social Security: Security And Trust Protection, Reservation Of The Possible And Non-Regression In The Fundamental Social Rights

Directory of Open Access Journals (Sweden)

Rodrigo Garcia Schwarz

2016-12-01

Full Text Available This paper aims to explain and analyze, from the perspective of the material and effective dimensions of fundamental social rights, questions that concern the relevance of security and trust for the social pact and, as a consequence, to the non-regression in the fundamental social rights in general and in the social security in particular. It reveals that, while the retrogression is not absolute, retrogression must be fully justified. The research is descriptive and explanatory, documentary-bibliographical.

A Model of Social Security?

DEFF Research Database (Denmark)

Rom-Jensen, Byron Zachary

2017-01-01

of Scandinavian achievements were variable in their ideological outlook and sometimes deliberately challenged the existence and goals of New Deal policies. Moreover, this essay explores the usage of Scandinavia in New Deal social legislation by examining the policymaking rhetoric of the Social Security Act...... and its 1939 amendments. The surprising plasticity of the Scandinavian image amongst policymakers ultimately reveals the fluid nature of both New Deal-era politics and the Scandinavian images it appropriated....

Fair Secure Computation with Reputation Assumptions in the Mobile Social Networks

Directory of Open Access Journals (Sweden)

Yilei Wang

2015-01-01

Full Text Available With the rapid development of mobile devices and wireless technologies, mobile social networks become increasingly available. People can implement many applications on the basis of mobile social networks. Secure computation, like exchanging information and file sharing, is one of such applications. Fairness in secure computation, which means that either all parties implement the application or none of them does, is deemed as an impossible task in traditional secure computation without mobile social networks. Here we regard the applications in mobile social networks as specific functions and stress on the achievement of fairness on these functions within mobile social networks in the presence of two rational parties. Rational parties value their utilities when they participate in secure computation protocol in mobile social networks. Therefore, we introduce reputation derived from mobile social networks into the utility definition such that rational parties have incentives to implement the applications for a higher utility. To the best of our knowledge, the protocol is the first fair secure computation in mobile social networks. Furthermore, it finishes within constant rounds and allows both parties to know the terminal round.

Institutional Root Cause of the Irregularity of Social Security Funds in China

Institute of Scientific and Technical Information of China (English)

Bingwen Zheng

2007-01-01

This paper analyzes institutional defects in the Chinese social security system, based on irregularities in social security funds revealed in the Audit Report by the China National Audit Office. The author divides the irregularities into five categories according to the nature of fund use. The results show that the institutional root cause of the irregularities lies in the unreasonable design and operation of the social security system, which currently faces management and institutional risks. This paper argues that simple rhetoric about strengthening regulation and supervision cannot help to reduce illegal practices, or to realize risk control. The only solution is to reform the social security system. Specifically, the Chinese Government should regulate the administrative cost of the social security system,and the behavior of its agencies, through legislation, reform the investment regime to increase rate of return of pension assets, and adjust and reshape the existing social security system, so as to elevate its pooling level.

12 CFR 1204.9 - Does FHFA collect and use Social Security numbers?

Science.gov (United States)

2010-01-01

... OPERATIONS PRIVACY ACT IMPLEMENTATION § 1204.9 Does FHFA collect and use Social Security numbers? FHFA collects Social Security numbers only when it is necessary and authorized. At least annually, the Privacy... of refusing to provide their Social Security numbers, unless the collection is authorized either by a...

ExpertiSZe, a tool for determining the effects of social security legislation

NARCIS (Netherlands)

Svensson, Jorgen S.; Kordelaar, P.J.M.; Kordelaar, P.J.M.; Wassink, J.G.J.; van 't Eind, G.J.; Grütters, C.A.F.M.

1992-01-01

Social security legislation plays an important role in the Dutch society. In view of this, the effects of social security legislation have to be analysed carefully before new legislation can be made. Due to the growing complexity of legislation on the social security domain, this analysis has become

20 CFR 410.589 - Accountability.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accountability. 410.589 Section 410.589 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.589 Accountability. A relative or other person to...

On China’s Social Security System and Traditional Chinese Culture

Institute of Scientific and Technical Information of China (English)

谢浙

2017-01-01

This paper explores the interrelation between China’s social security system and traditional Chinese culture, pointing out the meaning of the study, and that China’s social security system is a carrier and representation of traditional Chinese culture and

Social Security Administration Retirement, Survivors, and Disability Insurance (RSDI) Improper Payments

Data.gov (United States)

Social Security Administration — This dataset shows improper payment experience for the Social Security Retirement, Survivors, and Disability Insurance program paid to workers, their dependents, and...

A Guanxi Shibboleth based security infrastructure for e-social science

OpenAIRE

Jie, Wei; Young, Alistair; Arshad, Junaid; Finch, June; Procter, Rob; Turner, Andy

2008-01-01

An e-Social Science infrastructure generally has security requirements to protect their restricted resources or services. As a widely accepted authentication and authorization technology, Shibboleth supports the sharing of resources on interinstitutional federation. Guanxi is an open source implementation of the Shibboleth protocol and architecture. In this paper, we propose a security infrastructure for e-social science based on the Guanxi Shibboleth. This security infrastructure presents tw...

Theory, Demonstration and Methods Research on Social Security of Migrant Workers by Domestic Scholar

OpenAIRE

Yang, Zhen; Wang, Weifang

2011-01-01

Social security of migrant workers has been significant in dissolving social contradictions and achieving the economic and social development in China during the transitional period. The researches of domestic scholar on social security of migrant workers can be classified into three categories. Firstly, theoretical analysis on social security of migrant workers, including researches on the appeal of social security and misunderstanding of recognition, theory-construction of rural worker soci...

Social Security Contributions and Return Migration Among Older Male Mexican Immigrants.

Science.gov (United States)

Aguila, Emma; Vega, Alma

2017-06-01

For decades, scholars have studied the effects of immigration on the U.S. social security system. To date, this research has been primarily limited to migrants within the United States and does not consider those who return to their countries of origin. We estimate the proportion of male Mexican return migrants who contributed to the U.S. social security system and analyze their socioeconomic characteristics and migration histories. We also estimate the proportion that receive or expect to receive U.S. social security benefits. Using probit regression on the 2012 Mexican Health and Aging Study (MHAS), we describe the predictors of having contributed to the U.S. social security system among Mexican males in Mexico aged 50 years and older who at some point lived in the United States. We find that 32% of male return migrants reported having contributed to the U.S. social security system, but only 5% of those who contributed, received or expected to receive benefits. Those who reported having contributed spent more years in the United States and were more likely to be U.S. citizens or legal permanent residents than those who did not contribute. Immigrants often pay Old-Age, Survivors, and Disability Insurance taxes using legitimate or illegitimate social security numbers and return to their home countries without collecting U.S. social security benefits. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

36 CFR 1202.22 - Will NARA need my Social Security Number?

Science.gov (United States)

2010-07-01

... Will NARA need my Social Security Number? (a) Before a NARA employee or NARA contractor asks you to provide your social security number (SSN), he or she will ensure that the disclosure is required by... Security Number? 1202.22 Section 1202.22 Parks, Forests, and Public Property NATIONAL ARCHIVES AND RECORDS...

Social Security Number Verification Service (SSNVS)

Data.gov (United States)

Social Security Administration — SSNVS is a service offered by SSA's Business Services Online (BSO). It is used by employers and certain third-party submitters to verify the accuracy of the names...

Information technology as a tool for the Italian Institute of Social Security (INPS) in the management of social security and civil disability: Pro and cons.

Science.gov (United States)

Sammicheli, Michele; Scaglione, Marcella

2018-01-01

We examine, from a medical-legal perspective, the pro and cons of the information technology procedures that the Italian Institute of Social Security (INPS) has implemented to manage the provision of social disability assistance, meaning that separate from the payment of pension contributions, being welfare, anchored to an administrative requirement by way of the compulsory payment of a minimum social security contribution.

Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

OpenAIRE

Stefan Felder

1997-01-01

The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

20 CFR 422.104 - Who can be assigned a social security number.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Who can be assigned a social security number... General Procedures § 422.104 Who can be assigned a social security number. (a) Persons eligible for SSN assignment. We can assign you a social security number if you meet the evidence requirements in § 422.107 and...

The social accountability of medical schools and its indicators.

Science.gov (United States)

Boelen, Charles; Dharamsi, Shafik; Gibbs, Trevor

2012-01-01

There is growing interest worldwide in social accountability for medical and other health professional schools. Attempts have been made to apply the concept primarily to educational reform initiatives with limited concern towards transforming an entire institution to commit and assess its education, research and service delivery missions to better meet priority health needs in society for an efficient, equitable an sustainable health system. In this paper, we clarify the concept of social accountability in relation to responsibility and responsiveness by providing practical examples of its application; and we expand on a previously described conceptual model of social accountability (the CPU model), by further delineating the parameters composing the model and providing examples on how to translate them into meaningful indicators. The clarification of concepts of social responsibility, responsiveness and accountability and the examples provided in designing indicators may help medical schools and other health professional schools in crafting their own benchmarks to assess progress towards social accountability within the context of their particular environment.

Behavioral analysis of use personal service e-balance Indonesian social security

Science.gov (United States)

Wang, Gunawan; Fitriani, Novi; Nurul Fajar, Ahmad

2017-09-01

Indonesian Social Security is the one of the government agencies that is trusted to organize social security. With help of Information technology that growing these day, Indonesian Social Security is also developing E-Balance application, where previously all activities for checking balance is done by giving their slip details through the nearest branch to be distributed to each company. So far there is no research that reviewing e-Balance. Hence, the authors is interested to do research related factors that influence the behavior of the use of E-Balance Indonesian Social Security in the Jakarta area and model that can describe those factors Authors distributing questioners to 193 respondents and perform data processing. The result of this study is to know the factors that influence the behavior of use Personal Service E-Balance Indonesian Social Security and model that can describe those factors. The result shows that UTAUT 2 model is not match with this research and need to be enhanced. After enhancement, there are 3 factors that being significant. Such as Behavioral Intention, Effort Expectancy and Social Influence while the others are not supported and need to be customize.

Evaluating pay-as-you-go social security systems

OpenAIRE

Bachmann, Andreas; Wüthrich, Kaspar

2013-01-01

This paper proposes a new method for welfare analysis of unfunded social security systems. Based on an overlapping generations model with endogenous labor supply, we derive a formula for the evaluation of existing pay-as-you-go social security systems that depends on impulse response functions and projected growth rates only. We propose an implementation strategy based on reduced form estimates of a VAR model that is valid under weak assumptions about the deep structure of the model. Our meth...

Recovery of Overpayments Accounting Reporting Master

Data.gov (United States)

Social Security Administration — Contains detailed accounting of refund and remittance data, beneficiary data, and a history of overpayment recovery efforts. It also house data for overpayments of...

Social security in developing countries : operation and dynamics of social security mechanisms in rural Swaziland

NARCIS (Netherlands)

Leliveld, A.H.M.

1994-01-01

This study, which is based on field research carried out in Swaziland from October 1989 to December 1990, starts with an introductory chapter followed by three theoretical chapters on social security in developing countries. The content of these chapters is illustrated with an extensive case study

Security and Vulnerability Assessment of Social Media Sites: An Exploratory Study

Science.gov (United States)

Zhao, Jensen; Zhao, Sherry Y.

2015-01-01

While the growing popularity of social media has brought many benefits to society, it has also resulted in privacy and security threats. The authors assessed the security and vulnerability of 50 social media sites. The findings indicate that most sites (a) posted privacy and security policies but only a minority stated clearly their execution of…

Lifetime distributional effects of Social Security retirement benefits.

Science.gov (United States)

Smith, Karen; Toder, Eric; Iams, Howard

This article presents three measures of the distribution of actual and projected net benefits (benefits minus payroll taxes) from Social Security's Old-Age and Survivors Insurance (OASI) for people born between 1931 and 1960. The results are based on simulations with the Social Security Administration's Model of Income in the Near Term (MINT), which projects retirement income through 2020. The base sample for MINT is the U.S. Census Bureau's Survey of Income and Program Participation panels for 1990 to 1993, matched with Social Security administrative records. The study population is grouped into 5-year birth cohorts and then ranked by economic status in three ways. First, the population is divided into five groups on the basis of individual lifetime covered earnings, and their lifetime present values of OASI benefits received and payroll taxes paid are calculated. By this measure, OASI provides much higher benefits to the lowest quintile of earners than to other groups, but it becomes less redistributive toward lower earners in more recent birth cohorts. Second, people are ranked by shared lifetime covered earnings, and the values of shared benefits received and payroll taxes paid are computed. Individuals are assumed to split covered earnings, benefits, and payroll taxes with their spouses in the years they are married. By the shared covered earnings measure, OASI is still much more favorable to persons in the lower income quintiles, although to a lesser degree than when people are ranked by individual covered earnings. OASI becomes more progressive among recent cohorts, even as net lifetime benefits decline for the entire population. Finally, individuals are ranked on the basis of their shared permanent income from age 62, when they become eligible for early retirement benefits, until death. Their annual Social Security benefits are compared with the benefits they would have received if they had saved their payroll taxes in individual accounts and used the

Financial forecasts accuracy in Brazil’s social security system

Science.gov (United States)

2017-01-01

Long-term social security statistical forecasts produced and disseminated by the Brazilian government aim to provide accurate results that would serve as background information for optimal policy decisions. These forecasts are being used as support for the government’s proposed pension reform that plans to radically change the Brazilian Constitution insofar as Social Security is concerned. However, the reliability of official results is uncertain since no systematic evaluation of these forecasts has ever been published by the Brazilian government or anyone else. This paper aims to present a study of the accuracy and methodology of the instruments used by the Brazilian government to carry out long-term actuarial forecasts. We base our research on an empirical and probabilistic analysis of the official models. Our empirical analysis shows that the long-term Social Security forecasts are systematically biased in the short term and have significant errors that render them meaningless in the long run. Moreover, the low level of transparency in the methods impaired the replication of results published by the Brazilian Government and the use of outdated data compromises forecast results. In the theoretical analysis, based on a mathematical modeling approach, we discuss the complexity and limitations of the macroeconomic forecast through the computation of confidence intervals. We demonstrate the problems related to error measurement inherent to any forecasting process. We then extend this exercise to the computation of confidence intervals for Social Security forecasts. This mathematical exercise raises questions about the degree of reliability of the Social Security forecasts. PMID:28859172

Effect of social capital on food security among rural farming ...

African Journals Online (AJOL)

The study analyzed the effect of social capital on food security of rural farming households in Abia State, Nigeria with specific focus on measuring social capital dimensions among the rural farming households; determining the food security status of the households; analyzing the influence of socioeconomic characteristics of ...

[Evolution of worker's health in the social security medical examination in Brazil].

Science.gov (United States)

Pinto Júnior, Afrânio Gomes; Braga, Ana Maria Cheble Bahia; Roselli-Cruz, Amadeu

2012-10-01

In order to analyze the practice of the social security medical examination starting from the introduction of the worker's health paradigms, data was gathered on the granting of social security disability benefits to assess worker illness based on notification of work-related accidents in the cement industries of Rio de Janeiro. From 2007 to 2009 there was only one notification, which involved a worker handling toxic waste instead of the energy matrix. However, the analysis revealed sources and mechanisms of illness overlooked in the social security medical examination, which is still focused on the one-cause-only logic of occupational medicine. To achieve the worker's health paradigms, changes are required to alter the way of conducting the social security medical examination, by re-establishing partnerships, training human resources, adopting epidemiological indicators, as well as setting and assessing social security goals that transcend the mere granting of disability benefits.

Accounting Issues: An Essay Series Part VI--Investments in Securities

Science.gov (United States)

Laux, Judy

2008-01-01

The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)

41 CFR 105-64.105 - When may Social Security Numbers (SSNs) be collected?

Science.gov (United States)

2010-07-01

...-64.105 When may Social Security Numbers (SSNs) be collected? (a) Statutory or regulatory authority must exist for collecting Social Security Numbers for record systems that use the SSNs as a method of... collect Social Security Numbers. (b) In compliance with OMB M-07-16 (Safeguarding Against and Responding...

Stochastic models of the Social Security trust funds.

Science.gov (United States)

Burdick, Clark; Manchester, Joyce

Each year in March, the Board of Trustees of the Social Security trust funds reports on the current and projected financial condition of the Social Security programs. Those programs, which pay monthly benefits to retired workers and their families, to the survivors of deceased workers, and to disabled workers and their families, are financed through the Old-Age, Survivors, and Disability Insurance (OASDI) Trust Funds. In their 2003 report, the Trustees present, for the first time, results from a stochastic model of the combined OASDI trust funds. Stochastic modeling is an important new tool for Social Security policy analysis and offers the promise of valuable new insights into the financial status of the OASDI trust funds and the effects of policy changes. The results presented in this article demonstrate that several stochastic models deliver broadly consistent results even though they use very different approaches and assumptions. However, they also show that the variation in trust fund outcomes differs as the approach and assumptions are varied. Which approach and assumptions are best suited for Social Security policy analysis remains an open question. Further research is needed before the promise of stochastic modeling is fully realized. For example, neither parameter uncertainty nor variability in ultimate assumption values is recognized explicitly in the analyses. Despite this caveat, stochastic modeling results are already shedding new light on the range and distribution of trust fund outcomes that might occur in the future.

Social security status and mortality in Belgian and Spanish male workers

Directory of Open Access Journals (Sweden)

Xavier Duran

2016-07-01

Conclusion: MRR differences between Belgium and Spain for unemployed workers could be partly explained because of differences between the two social security systems. Future studies should further explore mortality differences between countries with different social security systems.

How strong is the Social Security safety net? Using the Elder Index to assess gaps in economic security.

Science.gov (United States)

Mutchler, Jan E; Li, Yang; Xu, Ping

2018-04-16

Older Americans rely heavily on Social Security benefits (SSBs) to support independent lifestyles, and many have few or no additional sources of income. We establish the extent to which SSBs adequately support economic security, benchmarked by the Elder Economic Security Standard Index. We document variability across U.S. counties in the adequacy levels of SSBs among older adults. We find that the average SSBs fall short of what is required for economic security in every county in the United States, but the level of shortfall varies considerably by location. Policy implications relating to strengthening Social Security and other forms of retirement income are discussed.

Using the social security system to deliver housing policy

OpenAIRE

Cheung, Louise, Gee Wing

2016-01-01

This thesis examines the interaction between housing policy and the social security benefits that support housing costs. Analysis concerns the extent and type of State intervention in housing, thus explaining the dynamic between State and individual responsibility in housing policy. This thesis involves an exploration of the different treatment of the owner-occupied and the rented housing sectors, with reference to the social security benefits which fund ongoing housing costs. This thesis see...

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Science.gov (United States)

2010-04-01

... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...

[Changes in workers' rehabilitation procedures under the Brazilian social security system: modernization or undermining of social protection?].

Science.gov (United States)

Takahashi, Mara Alice Batista Conti; Iguti, Aparecida Mari

2008-11-01

This article describes the changes in workers' rehabilitation practices under the Brazilian National Social Security Institute (INSS) in the 1990s, in the context of neoliberal economic adjustment measures, based on an analysis of INSS documents from 1992 to 1997. The INSS plan for "modernization" of workers' rehabilitation led to: (1) dismantling of multidisciplinary teams; (2) induction of workers to accept proportional retirement pensions and voluntary layoffs; (3) under-utilization of the remaining INSS professional staff; (4) elimination of treatment programs for workers' rehabilitation; and (5) dismantling of INSS rehabilitation centers and clinics. The changes in the Brazilian social security system undermined the county's social security project and hegemony and reduced social security reform to a mere management and fiscal issue. Current "rehabilitation" falls far short of the institution's original purpose of social protection for workers, while aiming at economic regulation of the system to contain costs of workers' benefits. Workers that suffer work-related accidents are denied occupational rehabilitation, which aggravates their social disadvantage when they return to work.

Security and trust in online social networks

CERN Document Server

Carminati, Barbara; Viviani, Marco; Viviani, Marco; Carminati, Barbara

2013-01-01

The enormous success and diffusion that online social networks (OSNs) are encountering nowadays is vastly apparent. Users' social interactions now occur using online social media as communication channels; personal information and activities are easily exchanged both for recreational and business purposes in order to obtain social or economic advantages. In this scenario, OSNs are considered critical applications with respect to the security of users and their resources, for their characteristics alone: the large amount of personal information they manage, big economic upturn connected to thei

Legal aspects of Polish Tax and Social Security in Agriculture

Directory of Open Access Journals (Sweden)

Agnieszka Parlińska

2008-12-01

Full Text Available In the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland. Tax System in Polish Agriculture is an integral part of Polish Tax System. Most taxes paid by farmers are property taxes, which supplied the budget of main local authority in Poland (municipality. In some cases farmers pay also personal income tax and value added tax like those, who run specific agricultural production as well individual farmers who operate through a limited liability company are subject to corporate income tax. The social security fund for farmers (known as KRUS was speared in 1990 from the social security system (ZUS. Farmers receive similar benefits with regard to health care, education, and social welfare although the contributions into the farmers system are lower then under the ZUS system.

The CARE model of social accountability: promoting cultural change.

Science.gov (United States)

Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

2011-09-01

On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

Science.gov (United States)

2010-04-01

... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

Commission on Social Security

CERN Multimedia

Staff Association

2010-01-01

A commission studying past, present, and future social stakes ! For many years we have been hearing about the problems of funding of health insurance benefits in our different Member States. At CERN we are not totally immune from this problem.  To start with, let us recall that we have a mutual-benefit scheme which covers everyone for the consequences of the uncertainties in life (illness and accidents). The rules of our scheme are established by CERN in the framework of a sub-group of the Standing Concertation Committee, the CERN Health Insurance Scheme Board (CHISB), which is also in charge of managing the scheme.  The work of the “ProtSoc” (Protection Sociale – Social Security) commission, as we like to call it at the Staff Association, is to help your representatives on the CHISB, by preparing together with them the subjects and positions to be put forward and defended. This commission, which groups together the staff delegates who wish to invest their ...

Econometric modeling of the balance of social security Brazil

OpenAIRE

Isaac Figueiredo de Sousa

2009-01-01

This work aims to build models using econometrics techniques to explain the components of the balance of Social Security System, or in other words, the net value of tax revenues and the benefit values of the General Regime of Social Security. These models were subjected to statistic validations indicated in the theoretical reference of econometrics, to apply the method of ordinary least square from the classic model of linear regression. From an increasing longevity and the gradual decr...

Challenges to professionalism: Social accountability and global environmental change.

Science.gov (United States)

Pearson, David; Walpole, Sarah; Barna, Stefi

2015-01-01

This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

Accounting for the sacred : towards an inclusion of ethics in social accounting

NARCIS (Netherlands)

Crowther, D.; Hosking, D.M.

2009-01-01

Much of the current debate surrounding social accounting focuses upon the diversity of views among interested stakeholders but is concerned with the synthesis of these views into a single truth that can be accounted for. Given this, the issue becomes one of deciding how to come closest to the truth,

24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

Science.gov (United States)

2010-04-01

... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

Trends of development of social responsible investment in Ukraine: accounting principles

Directory of Open Access Journals (Sweden)

Rudeychuk S.V.

2017-08-01

Full Text Available The research is devoted to the study of the features and trends of the development of socially responsible investment in Ukraine. The main objective of the study of social responsibility issues is to systematize and study the prospects for the development and evaluation of corporate social responsibility in Ukraine, as well as to study the peculiarities of its accounting reflection in the accounting system. In the course of the study, the current state of social projects in Ukraine was studied, as well as the main obstacles and perspectives of the development of socially responsible investment in Ukraine. The research defines the features of socially responsible investment in order to identify the main areas of improvement of the information provision of formation of social reporting indicators. The article proposes the bookkeeping for directions of enterprise’s social activity in clearly defined accounts of accounting, regardless of the level of its regulation, followed by the development of analytical sections of accounting in the relevant areas of social policy.

Interrelations between Energy Security Economics and Social Cohesion: Analysis of a Lithuanian Case

Directory of Open Access Journals (Sweden)

Dainius Genys

2015-12-01

Full Text Available Growing attention to sustainable development in academic discourse fosters discussions on how energy security affects society. In most cases the discussions consider the political and economic consequences, which affect or may affect the society. The aim of the article is to assess the impact of energy security economics on social cohesion in Lithuania. To achieve this aim the interrelations between energy security, energy economics and social cohesion are discussed. The theoretical framework of social cohesion (introduced by J. Jenson and P. Bernard is presented and applied in empirical analysis. The operationalization of empirical variables is based on economic, political and socio-cultural - activity areas, which are analyzed to verify the dichotomies between public attitudes and the actual behavior of society. These dichotomies help to distinguish six analytical dimensions, on the basis of which we created 17 empirical indicators, which analysis allows for describing the impact of Lithuanian energy security economics on social cohesion in quantitative data. The statistical analyses showed that the impact of attitudinal dimensions of energy security economics on social cohesion in Lithuania has an almost neutral effect: 3.05 (1-very negative; 3-neutral, 5-very positive. Whereas, the impact of behavioural dimensions of energy security economics on social cohesion has a negative effect: 2.47. The aggregated average of the overall impact of energy security economics on social cohesion in Lithuania has a negative effect: 2.76.

Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues

Science.gov (United States)

Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas

2007-01-01

This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

The Impact of Emotional Social Support on Elders' Food Security

Directory of Open Access Journals (Sweden)

Jennifer Woltil

2012-10-01

Full Text Available Food insecurity persists as a social problem in the U.S., putting its victims at risk of poor nutritional and overall health. Being food insecure is defined as the limited or uncertain availability of nutritionally safe foods or the inability to access such foods in socially acceptable ways. Food insecurity research tends to focus on younger populations, particularly households with children. Food insecurity among the elderly is, therefore, poorly understood, both in prevalence and in prevention and intervention methods. Addressing this gap, the present study examined the relationships between emotional social support and food security using data from the 2007-08 National Health and Nutrition Examination Survey in an effort to further the understanding of food insecurity among elders. Specifically, the effects of an emotional social support presence, number of support sources and types of support sources on food security were observed using OLS linear regression. Results indicated that emotional social support alleviated the risk of food insecurity, even when household income, marital/partnership status and health status were controlled for. However, the source of the support mattered: elders who reported a spouse as the primary source of support were more likely to report being food secure, while those who reported an “other” primary source of support were more likely to report being food insecure. Number of support sources were not significantly related to food security.

Health Security and Risk Aversion.

Science.gov (United States)

Herington, Jonathan

2016-09-01

Health security has become a popular way of justifying efforts to control catastrophic threats to public health. Unfortunately, there has been little analysis of the concept of health security, nor the relationship between health security and other potential aims of public health policy. In this paper I develop an account of health security as an aversion to risky policy options. I explore three reasons for thinking risk avoidance is a distinctly worthwhile aim of public health policy: (i) that security is intrinsically valuable, (ii) that it is necessary for social planning and (iii) that it is an appropriate response to decision-making in contexts of very limited information. Striking the right balance between securing and maximizing population health thus requires a substantive, and hitherto unrecognized, value judgment. Finally, I critically evaluate the current health security agenda in light of this new account of the concept and its relationship to the other aims of public health policy. © 2016 John Wiley & Sons Ltd.

The Budgetary Treatment of Personal Retirement Accounts

National Research Council Canada - National Science Library

2000-01-01

.... Other proposals would allow workers to direct a portion of their Social Security payroll tax or federal income tax payments to PRAs or voluntarily contribute to the accounts from their own funds...

12 CFR 404.21 - Submission of social security and passport numbers.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Submission of social security and passport numbers. 404.21 Section 404.21 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Access to Records Under the Privacy Act of 1974 § 404.21 Submission of social security and...

Social accountability in the extractive industries: a review of the ...

African Journals Online (AJOL)

Lack of a proper social accountability system and practice are among the major factors contributing to the problem. As a result, social accountability has received attention from policy makers, policy researchers and donors. This research, based on desk reviews, tries to discuss the concepts, actors and mechanisms of social ...

Social Security and the Retirement and Savings Behavior of Low Income Households1

Science.gov (United States)

van der Klaauw, Wilbert; Wolpin, Kenneth I.

2011-01-01

In this paper, we develop and estimate a model of retirement and savings incorporating limited borrowing, stochastic wage offers, health status and survival, social security benefits, Medicare and employer provided health insurance coverage, and intentional bequests. The model is estimated on sample of relatively poor households from the first three waves of the Health and Retirement Study (HRS), for whom we would expect social security income to be of particular importance. The estimated model is used to simulate the responses to changes in social security rules, including changes in benefit levels, in the payroll tax, in the social security earnings tax and in early and normal retirement ages. Welfare and budget consequences are estimated. PMID:21566719

Symmetry in Social Construction during ERP Implementation: A Systems Security Perspective

Directory of Open Access Journals (Sweden)

Kennedy Njenga

2014-03-01

Full Text Available The principle of symmetry in enterprise resource planning (ERP systems implementation holds that the researcher should deploy impartial explanation in cases of success as in cases of failure. This article examines the symmetry intrinsic in social construction within the various stages of the ERP development life cycle, from initiation to implementation. Discourse on symmetry focuses on whether social constructs are able to influence ERP implementation positively (success or negatively (failure and whether this exposes ERP systems to information security risk. The theoretical lens of social construction of technology (SCOT theory, a theory premised on social interaction between agents and technology artefacts, is applied for this purpose. The research was quantitative with a survey having been conducted on information technology (IT and information security (IS practitioners. Results of the study highlight the significant role social construction plays because of the direct linkage it has with the implementation of information security controls in ERP systems.  The research delineated five social constructs, namely positional influence, reward influence, coercive influence, expert influence and referent influence. For purposes of this research and on the sampling criteria applied, the construct ‘expert influence’, a typology of social construction, is shown to be more domineering than other typologies of social construction and is seen as providing symmetrical balance between governing ERP security (success and risk (failure. Implications of these results for theory and practice are discussed in the main article.

Implementation of Learning Organization Components in Ardabil Social Security Hospital

OpenAIRE

Azadeh Zirak

2015-01-01

This study aimed to investigate the implementation of learning organization characteristics based on Marquardt systematic model in Ardabil Social Security Hospital. The statistical population of this research was 234 male and female employees of Ardabil Social Security Hospital. For data collection, Marquardt questionnaire was used in the present study which its validity and reliability had been confirmed. Statistical analysis of hypotheses based on independent samples t-test showed that lear...

Rural social security for Zimbabwe: Challenges and opportunities for ...

African Journals Online (AJOL)

For them, the remaining sources of livelihood now reside in non-formal social security arrangements anchored upon a staggering cultural base being eroded by the fast encroaching tide of neoliberal individualistic ways of life. Regrettably, government has got no institutional framework to promote non-formal security ...

78 FR 6168 - Public Availability of Social Security Administration Fiscal Year (FY) 2012 Service Contract...

Science.gov (United States)

2013-01-29

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2013-0001] Public Availability of Social Security Administration Fiscal Year (FY) 2012 Service Contract Inventory AGENCY: Social Security Administration. ACTION: Notice of Public Availability of FY 2012 Service Contract Inventories. SUMMARY: In accordance with...

77 FR 3836 - Public Availability of Social Security Administration Fiscal Year (FY) 2011 Service Contract...

Science.gov (United States)

2012-01-25

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0105] Public Availability of Social Security Administration Fiscal Year (FY) 2011 Service Contract Inventory AGENCY: Social Security Administration. ACTION: Notice of Public Availability of FY 2011 Service Contract Inventories. SUMMARY: In accordance with...

Social accountability of medical education

DEFF Research Database (Denmark)

Lindgren, Stefan; Karle, Hans

2011-01-01

accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...

Social Security Numbers in Medicaid Records: Reporting and Validity, 2009

OpenAIRE

John L. Czajka; Shinu Verghese

2013-01-01

This report presents findings from a validation study of Social Security numbers (SSNs) in Medicaid Statistical Information System (MSIS) records for the fourth quarter of federal fiscal year 2009. The study produced results for the nation and the states on how often SSNs were reported in MSIS records and how often the reported SSNs passed a validation test at the U.S. Census Bureau, based on data obtained from the Social Security Administration.

10 CFR 76.111 - Physical security, material control and accounting, and protection of certain information.

Science.gov (United States)

2010-01-01

... significance (Category III), and for protection of Restricted Data, National Security Information, Safeguards... 10 Energy 2 2010-01-01 2010-01-01 false Physical security, material control and accounting, and protection of certain information. 76.111 Section 76.111 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED...

Social networking mining, visualization, and security

CERN Document Server

Dehuri, Satchidananda; Wang, Gi-Nam

2014-01-01

With the proliferation of social media and on-line communities in networked world a large gamut of data has been collected and stored in databases. The rate at which such data is stored is growing at a phenomenal rate and pushing the classical methods of data analysis to their limits. This book presents an integrated framework of recent empirical and theoretical research on social network analysis based on a wide range of techniques from various disciplines like data mining, social sciences, mathematics, statistics, physics, network science, machine learning with visualization techniques, and security. The book illustrates the potential of multi-disciplinary techniques in various real life problems and intends to motivate researchers in social network analysis to design more effective tools by integrating swarm intelligence and data mining.  

Cohort profile: the Spanish WORKing life Social Security (WORKss) cohort study.

Science.gov (United States)

López Gómez, María Andrée; Durán, Xavier; Zaballa, Elena; Sanchez-Niubo, Albert; Delclos, George L; Benavides, Fernando G

2016-03-07

The global economy is changing the labour market and social protection systems in Europe. The effect of both changes on health needs to be monitored in view of an ageing population and the resulting increase in prevalence of chronic health conditions. The Spanish WORKing life Social Security (WORKss) cohort study provides unique longitudinal data to study the impact of labour trajectories and employment conditions on health, in terms of sickness absence, permanent disability and death. The WORKss cohort originated from the Continuous Working Life Sample (CWLS) generated by the General Directorate for the Organization of the Social Security in Spain. The CWLS contains a 4% representative sample of all individuals in contact with the Social Security system. The WORKss cohort exclusively includes individuals with a labour trajectory from 1981 or later. In 2004, the cohort was initiated with 1,022 ,79 Social Security members: 840,770 (82.2%) contributors and 182,009 (17.8%) beneficiaries aged 16 and older. The WORKss cohort includes demographic characteristics, chronological data about employment history, retirement, permanent disability and death. These data make possible the measurement of incidence of permanent disability, the number of potential years of working life lost, and the number of contracts and inactive periods with the Social Security system. The WORKss cohort was linked to temporary sickness absence registries to study medical diagnoses that lead to permanent disability and consequently to an earlier exit from the labour market in unhealthy conditions. Thanks to its administrative source, the WORKss cohort study will continue follow-up in the coming years, keeping the representativeness of the Spanish population affiliated to the Social Security system. The linkage between the WORKss cohort and temporary sickness absence registries is envisioned to continue. Future plans include the linkage of the cohort with mortality registries. Published by the BMJ

Social Security for Composers and Free Lances.

Science.gov (United States)

Rossel-Majdan, Karl

1982-01-01

Internationally, cultural policies are tending toward increased socioeconomic and legal support for creative artists. Austrian cultural policies which encourage art and cultural professional organizations, increased copyright protection, and greater social security for free-lance artists are discussed. (AM)

Managerial accounting of social welfare of the company’s employees

Directory of Open Access Journals (Sweden)

S.O. Levytska

2016-12-01

Full Text Available Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated system of economic accounting, including accounting, internal, statistical and tax accounting subsystem of business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define managerial accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.

Inner Security in Media from the perspective of social science and media studies

Directory of Open Access Journals (Sweden)

Oliver Bidlo

2012-07-01

Full Text Available Security and entertainment are moving closer together. The term Securitainment expresses in this context, the mediation of security through entertainment formats. This will open a new space for Internal Security, which includes its own actors and patterns of interpretation. This space is portrayed in the media and follows the logic of media for attention but is also part of the process of social control. The mass media are therefore an instance of the design of internal security, social control and an interpretation producer. Mass media become actors of the internal security. They provide a symbolic representation of security.

Horizons of security, state and extended family

DEFF Research Database (Denmark)

Zoppi, Marco

” and nationalism in their social security arrangements. In this manner, this study intends to account for historical patterns of integration from the specific point of view of welfare and security. In order to pursue this aim, I have conducted qualitative interviews with Somalis living in Scandinavia about themes...

Accounting for environmental and social sustainability

OpenAIRE

Mejia Soto, Eutimio; Vargas Marín, Luis Alberto

2012-01-01

Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interest...

77 FR 54646 - Social Security Acquiescence Ruling (AR) 12-1(8); Correction; Petersen v. Astrue, 633 F.3d 633...

Science.gov (United States)

2012-09-05

... II of the Social Security Act AGENCY: Social Security Administration. ACTION: Notice of Social Security Acquiescence Ruling; Correction. SUMMARY: The Social Security Administration published a document... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0046] Social Security Acquiescence Ruling (AR...

Identifying Witness Accounts from Social Media Using Imagery

Directory of Open Access Journals (Sweden)

Marie Truelove

2017-04-01

Full Text Available This research investigates the use of image category classification to distinguish images posted to social media that are Witness Accounts of an event. Only images depicting observations of the event, captured by micro-bloggers at the event, are considered Witness Accounts. Identifying Witness Accounts from social media is important for services such as news, marketing and emergency response. Automated image category classification is essential due to the large number of images on social media and interest in identifying witnesses in near real time. This paper begins research of this emerging problem with an established procedure, using a bag-of-words method to create a vocabulary of visual words and classifier trained to categorize the encoded images. In order to test the procedure, a set of images were collected for case study events, Australian Football League matches, from Twitter. Evaluation shows an overall accuracy of 90% and precision and recall for both classes exceeding 83%.

Social Security Contribution to Productivity and Wages in Labour Organization Perspective

Science.gov (United States)

Supriadi, Y. N.

2017-03-01

This research is investigating the discrepancy fulfilment of the right to social security and decent wages to increase labour productivity in the perspective of labour organizations, in which the company provides social security, and wages have not been able to meet the needs of workers, on the other hand, the workers are always required to increase productivity. Therefore, this study aims to identify the social security and wages that affect labour productivity. So this research will provide input to the company to undertake effective measures and efficient for the company’s sustainability. This research was conducted using a survey method approach and quantitative data analysis techniques that are causal comparative sample of 223 respondents from 504 study population includes all labour organization’s District and municipal in Banten Province. The results showed the significant influence of social security and wages to increase labour productivity. Therefore, companies are required to act strategically in maintaining prohibitionists labour through re-design of the work environment, increase workers’ participation, intervention, and satisfy the needs of workers whose impact will be realized understanding between workers and companies in maintaining the company’s business.

Exploring the youth experience about sense of social security: a qualitative study.

Science.gov (United States)

Chinekesh, Ahdieh; Hosseini, Seyed Ali; Mohammadi, Farahnaz; Motlagh, Mohammad Esmael; Eftekhari, Monir Baradaran; Ardalan, Gelayol; Djalalinia, Shirin

2017-12-01

Undoubtedly, one of the vital needs of man is security. Determinants and related factors to sense of social security is one of the most important research priorities, especially in adolescents and young people. To identify the factors affecting the social security of the youth. In 2017, using conventional content analysis, and benefiting from semi-structured in-depth interviews, we conducted a qualitative study exploring the opinions of young people about their feelings regarding social security. First, a targeted sampling method was determined to collect the data. Participants were young volunteers aged 18 to 30 who were selected from Tehran, the capital of Iran. Inclusion criteria for participants were willingness to participate in the study and ability to express their experiences. Data was extracted from 21 participants. The participants consisted of 21 young people who met the study inclusion criteria, of whom 12 participants were male. Their mean age was 24.4±0.41 years and their education varied from primary school to master's degree. Under two main categories of the need for economic and financial security and the need for a safe society, we extracted 11 subcategories following 32 codes. According to the findings, most participants agreed on the important role that sense of social security has in their lives and their health. The important role of sense of social security in participant's lives and health was the main important point of our findings, emphasized by most of participants. Based on the results; the assessment of the specific needs of different target groups, the design, development and implementation of health programs led to more effective interventions.

Evaluation and assessment of social accountability in medical schools.

Science.gov (United States)

Leinster, Sam

2011-01-01

Social accountability as an outcome must be measured at institutional (evaluation) and individual (assessment) level. The definitions used in the measurement will be dependent on the social setting of the medical school being scrutinised. A formal framework is needed so that comparisons can be made and progress measured. The World Health Organisation suggests that there are four principles that delineate social accountability--relevance, quality, cost-effectiveness and equity. Medical schools are evaluated according to their planning, doing and impact in relation to these principles. Boelen and Woollard have clarified the ideas of planning, doing and impact into Conceptualisation, Production and Usability. THEnet group of medical schools use a shortened version of Boelen and Woollard's framework with 20 criteria to evaluate their programmes. At the individual level, there is considerable overlap between the concepts of 'social accountability' and 'professionalism'. Attempts are being made to define and measure professionalism, however, if the behaviour and attitudes of individual graduates is a significant component in defining social responsibility new methods of assessment need to be developed. Factors such as the available resources and the structure of the health services have a very large effect on doctors' attitudes and behaviour. As a result, the task of evaluating and assessing the extent to which medical schools are socially accountable is complex. Judgments on how well a school is meeting the standards will have to make allowance for the local political and economic environment.

TURKISH SOCIAL ACCOUNTING MATRIX FOR 1996

OpenAIRE

ASLAN, MURAT

2015-01-01

This study is aimed at constructing detail social accounting matrix (SAM) for Turkey by using the most recent available data. In order to reconcile the inconsistency in data which are gathered from various official institutions, the study employs Cross Entropy method

SOCIAL CAPITAL AS THE BASIS FOR THE FORMATION OF SOCIO-ECONOMIC SECURITY IN RURAL AREAS

Directory of Open Access Journals (Sweden)

Andrii Sukhostavets

2017-09-01

Full Text Available Social capital is the basis for the definition of the future concept of rural areas management. Therefore, one of the most important tasks is to determine the various factors of existence, development, and formation of social capital. One of these factors is the security of rural areas and the definition of how social capital affects it. The analysis of the available scientific works in various areas reveals the lack of consensus in the definition of the category “socio-economic security of rural areas”. This is due to the fact that the definition of social and economic security of rural areas is identified with such concepts as the ability to provide resistance to various internal and external environmental influences. The purpose of the study is to determine the nature of social capital, as well as to study its impact on the socio-economic security of the state. The methodology of the research is based on the monographic method, the method of dialectic cognition, the scenario methods used to find the optimal scenario implementation option; SWOT-analysis is used to assess the positive or negative impact of social capital on the socio-economic security of rural areas. Understanding the essence of socio-economic security has led to the conclusion that it consists of economic, social, environmental and other types of security. The term “social security” in the understanding of researchers usually has two interpretations: traditional (absence of threats to the society and alternative (absence of threats from the society. It is proved that the social security of the region should be focused on ensuring primarily human rights and freedoms, namely, personal, political, social, economic, cultural, environmental, and family ones. Social and economic security should also provide social standards and guarantees, as well as norms. The economic basis of the security of rural areas is manifested in the development of market relations, infrastructure

A Game-Theoretical Approach to Multimedia Social Networks Security

Science.gov (United States)

Liu, Enqiang; Liu, Zengliang; Shao, Fei; Zhang, Zhiyong

2014-01-01

The contents access and sharing in multimedia social networks (MSNs) mainly rely on access control models and mechanisms. Simple adoptions of security policies in the traditional access control model cannot effectively establish a trust relationship among parties. This paper proposed a novel two-party trust architecture (TPTA) to apply in a generic MSN scenario. According to the architecture, security policies are adopted through game-theoretic analyses and decisions. Based on formalized utilities of security policies and security rules, the choice of security policies in content access is described as a game between the content provider and the content requester. By the game method for the combination of security policies utility and its influences on each party's benefits, the Nash equilibrium is achieved, that is, an optimal and stable combination of security policies, to establish and enhance trust among stakeholders. PMID:24977226

Comparison of the Efficiency of Budget Financing and the Social Security of a Region

Directory of Open Access Journals (Sweden)

Aleksandr Anatolyevich Kuklin

2016-09-01

Full Text Available In the article, the theoretical and economic aspects of the category “security” are considered, the distinction between philosophical and socio-economic approaches to the understanding of social security is drawn. From the point of view of the system approach, the place of social security for national security protection is determined. The theoretical content of the category “social security” is shown; in the authors’ treatment, the specifying concepts such as “social risks”, “danger”, “threat” are given. For the purpose of risks identification (deviations and the revealing of the factors of inefficient financing, the methodological tools for the assessment of the social security of a region are proposed. These tools are based on the integrated assessment of the regional socio-economic indexes and the indexes assessing the budgetary financing of the territory. The methodical approach offered by the authors is based on the detection of dependencies between the social and financial security of a region. As estimates, the indicators reflecting the level of social security in the territory of residence are chosen: income, expenses of the consolidated budget of a region, growth rate of gross regional product, rate of natural population growth, level of unemployment, population share with the income below living level. This approach is approved on the example of Perm Krai and Sverdlovsk region; the regularities, the favourable and adverse periods for social security of the region are revealed. The received estimates are ranged depending on a temporary log of growth (fall, elasticity and sensitivity to the budget financing. The results of the assessment have shown that, from the point of view of social security protection, Perm Krai has entered a stage of deep recession, which started in 2012. Similar tendencies are observed in the Sverdlovsk region. Nevertheless, considering both a visible variety and the dominating influence of

Financial Hardship Before and After Social Security's Early Eligibility Age

OpenAIRE

Richard W. Johnson; Gordon B.T. Mermin

2009-01-01

Although poverty rates for Americans ages 65 and older have plunged over the past half century, many people continue to fall into poverty in their late fifties and early sixties. This study examines financial hardship rates in the years before qualifying for Social Security retirement benefits at age 62 and investigates how the availability of Social Security improves economic well-being at later ages. The analysis follows a sample of adults from the 1937-39 birth cohort for 14 years, trackin...

Social Security cost-of-living adjustments and the Consumer Price Index.

Science.gov (United States)

Burdick, Clark; Fisher, Lynn

2007-01-01

OASDI benefits are indexed for inflation to protect beneficiaries from the loss of purchasing power implied by inflation. In the absence of such indexing, the purchasing power of Social Security benefits would be eroded as rising prices raise the cost of living. By statute, cost-of-living adjustments (COLAs) for Social Security benefits are calculated using the Bureau of Labor Statistics (BLS) Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). Some argue that this index does not accurately reflect the inflation experienced by the elderly population and should be changed to an elderly-specific price index such as the Experimental Consumer Price Index for Americans 62 Years of Age and Older, often referred to as the Consumer Price Index for the Elderly (CPI-E). Others argue that the measure of inflation underlying the COLA is technically biased, causing it to overestimate changes in the cost of living. This argument implies that current COLAs tend to increase, rather than merely maintain, the purchasing power of benefits over time. Potential bias in the CPI as a cost-of-living index arises from a number of sources, including incomplete accounting for the ability of consumers to substitute goods or change purchasing outlets in response to relative price changes. The BLS has constructed a new index called the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) that better accounts for those consumer adjustments. Price indexes are not true cost-of-living indexes, but approximations of cost-of-living indexes (COLI). The Bureau of Labor Statistics (2006a) explains the difference between the two: As it pertains to the CPI, the COLI for the current month is based on the answer to the following question: "What is the cost, at this month ' market prices, of achieving the standard of living actually attained in the base period?" This cost is a hypothetical expenditure-the lowest expenditure level necessary at this month's prices to achieve the

A profile of social security child beneficiaries and their families: sociodemographic and economic characteristics.

Science.gov (United States)

Tamborini, Christopher R; Cupito, Emily; Shoffner, Dave

2011-01-01

Using a rich dataset that links the Census Bureau's Survey of Income and Program Participation calendar-year 2004 file with Social Security benefit records, this article provides a portrait of the sociodemographic and economic characteristics of Social Security child beneficiaries. We find that the incidence ofbenefit receipt in the child population differs substantially across individual and family-level characteristics. Average benefit amounts also vary across subgroups and benefit types. The findings provide a better understanding of the importance of Social Security to families with beneficiary children. Social Security is a major source of family income for many child beneficiaries, particularly among those with low income or family heads with lower education and labor earnings.

Populous, Precarious – Protected? The Paradox of Social Security for South Asian Agricultural Workers

NARCIS (Netherlands)

K.A. Siegmann (Karin Astrid)

2012-01-01

textabstractAbstract Social security is firmly rising on the international agenda. Discourses that depart from the assumption that societies can only afford a certain level of social expenditure give way to a recognition that social security is an important investment in development. New

Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

Science.gov (United States)

Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

2012-01-01

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

Speeding decisions. Social security's information exchange program.

Science.gov (United States)

Winter, Kitt; Hastings, Bob

2011-05-01

The Social Security Administration has plenty of reasons to streamline its records request process-more than 15 million reasons each year, in fact. That's why it has been pioneering information exchange projects with the private sector, including use of the Nationwide Health Information Network.

Social Protection and Economic Security of North African Migrant Workers in France

Directory of Open Access Journals (Sweden)

CLAUDIA PARASCHIVESCU

2013-05-01

Full Text Available This essay describes and analyses the situation of Maghrebis in France, as far as social security is concerned. The paradoxical situation experienced by these immigrants is related to their eligibility for social security and their discrimination on the labour market. As such, Maghrebis form the precarious layer of French society.

Disaggregation of sectors in Social Accounting Matrices using a customized Wolsky method

OpenAIRE

BARRERA-LOZANO Margarita; MAINAR CAUSAPÉ ALFREDO; VALLÉS FERRER José

2014-01-01

The aim of this work is to enable the implementation of disaggregation processes for specific and homogeneous sectors in Social Accounting Matrices (SAMs), while taking into account the difficulties in data collection from these types of sectors. The method proposed is based on the Wolsky technique, customized for the disaggregation of Social Accounting Matrices, within the current-facilities framework. The Spanish Social Accounting Matrix for 2008 is used as a benchmark for the analysis, and...

Retirement Income Security and Well-Being in Canada

OpenAIRE

Michael Baker; Jonathan Gruber; Kevin S. Milligan

2009-01-01

A large international literature has documented the labor market distortions associated with social security benefits for near-retirees. In this paper, we investigate the 'other side' of social security programs, seeking to document improvements in wellbeing arising from the provision of public pensions. To the extent households adjust their savings and employment behavior to account for enhanced retirement benefits, the positive impact of the benefits may be crowded out. We proceed by using ...

The Approaches to Narrowing Urban-Rural Income Gap——From the Perspective of Rural Social Security

Institute of Scientific and Technical Information of China (English)

2010-01-01

From the situations about the incomes and life quality of the urban and rural residents,the thesis briefly introduces the status quo of the urban-rural income gap and explores the impact of the income gap on social economy:firstly,it hampers economic development;secondly,it is detrimental to the social development.Then the thesis analyzes the role of a sound social security in narrowing urban-rural income gap:at first,it broadens the institutional environment of improving the agricultural efficiency;secondly,it eliminates the uncertainties influencing the farmers’ income;thirdly,it improves the farmers’ capacity to increase income;at last,it enhances the farmers’ consciousness of wealth.Next the thesis inquires into the problems existing in the system of rural social security:the first problem is more obviously fragmented system;the second is inadequate security projects and narrower coverage;the third is an obvious lack of equality in urban and rural security;the fourth is even less sound management system;the last is the lagging of legislation.Afterwards the thesis proposes the countermeasures and suggestions to improve the system of rural social security and narrow urban-rural income gap:firstly,to integrate the social security system in rural areas;secondly,to perfect security projects and enhance the security system;thirdly,to integrate the administrative management of social security;at last,to enforce the legal system.

20 CFR 423.1 - Suits against the Social Security Administration and its employees in their official capacities.

Science.gov (United States)

2010-04-01

... Federal Register, and are available on-line at the Social Security Administration's Internet site, http... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Suits against the Social Security... SECURITY ADMINISTRATION SERVICE OF PROCESS § 423.1 Suits against the Social Security Administration and its...

Identifying the Enemy: Social Categorization and National Security Policy

Science.gov (United States)

Unsworth, Kristene

2010-01-01

This dissertation seeks to understand the interplay between informal articulations of social categories and formal instantiations of those categories in official language. Specifically, it explores the process of social categorization as it is used to identify threats to national security. The research employed a qualitative, document-based,…

New government to make social security cutbacks

NARCIS (Netherlands)

Grünell, M.

2003-01-01

In May 2003, a new coalition government of the Christian Democrats and two liberal parties, VVD and D66, took office in the Netherlands. The parties' coalition agreement provides for major cutbacks in public spending, largely targeted on social security expenditure. The trade unions are fiercely

SOCIAL SECURITY OF TURKISH ATHLETES

Directory of Open Access Journals (Sweden)

Barış ÖZTUNA

2015-07-01

Full Text Available Law No. 5510 realized within the social security reform aims providing a structure which presents equal scope and quality of social security service other all citizens. According to Labor Law No 4857, unionization of sportsmen in Turkish legal environment is possible, sport clubs and sportsmen are continuing to live without so many rights and obligations but they didn’t. Aim of this study; to prove sportsmen of location of the labour law and to mark off. The purpose of the study is explained according to Law No. 4857 and Law No. 5510 Turkish athletes. Profesional athletes deemed to be insurance holders for the purposes of implementing short and long term insurance branches of No 5510 Law. But amateur athletes don't seem to be insurance holders for the purposes of implementing short and long term insurance branches of No 5510 Law. According to the law 5774 regarding to be called as an g overnment athlete, within the adults category of the sports that are accepted as olympic, paralympic and deaflympic; pension is paid to the amateur athletes who became first, second or third at Olymic games, World or European Champions as an individual or team sports and to the national team coaches and assistant coaches of the athletes’ who became Olympic or World Champion as a team.

How portable is social security for migrant workers? : A review of the literature

NARCIS (Netherlands)

N. Taha (Nurulsyahirah); M. Messkoub (Mahmood); K.A. Siegmann (Karin Astrid)

2013-01-01

textabstractThis paper reviews the literature on the portability of social security entitlements for migrant workers, who moved along North-North, South- North, and South-South migration flows. Portability of social security entitlements is the ability of migrant workers to preserve, maintain, and

Reforming the South African Social Security Adjudication System ...

African Journals Online (AJOL)

Reforming the South African Social Security Adjudication System: innovative experiences ... Dispute resolution systems in the labour relations, business competition ... the rights of access to justice, to a fair trial and to just administrative action).

Toward defining and measuring social accountability in graduate medical education: a stakeholder study.

Science.gov (United States)

Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C

2013-09-01

Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.

A legislative history of the Social Security Protection Act of 2004.

Science.gov (United States)

Hansen, Erik

2008-01-01

Passage of the original Social Security Act in 1935, Public Law (P.L.) 74-271, represented one of the watershed achievements of social welfare reform in American history. For the first time, workers were guaranteed a basic floor of protection against the hardships of poverty. In the ensuing decades, more than 100 million beneficiaries have realized the value of this protection through the receipt of monthly Social Security payments. As this guarantee has endured and progressed, the policies and administration of such a vast and complex program have required ongoing modifications-more than 150 such revisions over the past 73 years. To some extent, these amendments can be seen as an ongoing refinement process, with the Social Security Protection Act of 2004 (SSPA) being another incremental step in the development of a social insurance program that best meets the evolving needs of American society. This article discusses the legislative history of the SSPA in detail. It includes summaries of the provisions and a chronology of the modification of these proposals as they passed through the House and Senate, and ultimately to the president's desk.

The Key Conceptions of Social Security: the International Practice and Ukraine

Directory of Open Access Journals (Sweden)

Dluhopolska Tetiana I.

2017-02-01

Full Text Available The world-wide globalization processes and the political-military conflicts have exacerbated the problem of social security of the people of various world countries, which is usually seen from the perspective of both the State and the individual citizen. The article is aimed at analyzing the existing conceptions of social security from different perspectives – political, economic efficiency, and narrative. An analysis of political theories of social security (majority rational voting; pressure groups has determined that they are based on the redistribution processes, and winning of the individual economic agents is achieved in the political struggle for various «social prizes». An analysis of theories of efficiency (optimal redistribution; optimal retirement insurance; prodigal father; misguided Keynesian; longevity insurance; government economizes on administration costs; return on human capital investment has determined that they rely on market «fiasco» and can help in understanding which from the social protection programs minimize market failures. An analysis of the descriptive (narrative theories (chain letters; lump of labor; monopoly capitalism; nearly rational policy has determined that they are difficult subject to the mathematical interpretation and partially repeat ideas of the previous concepts.

Unmasking the social engineer the human element of security

CERN Document Server

Hadnagy, Christopher

2014-01-01

Learn to identify the social engineer by non-verbal behavior Unmasking the Social Engineer: The Human Element of Security focuses on combining the science of understanding non-verbal communications with the knowledge of how social engineers, scam artists and con men use these skills to build feelings of trust and rapport in their targets. The author helps readers understand how to identify and detect social engineers and scammers by analyzing their non-verbal behavior. Unmasking the Social Engineer shows how attacks work, explains nonverbal communications, and demonstrates with visuals the c

Girls' and Mothers' Social Anxiety, Social Skills, and Loneliness: Associations after Accounting for Depressive Symptoms

Science.gov (United States)

Stednitz, Jayme N.; Epkins, Catherine C.

2006-01-01

This study examined, in 102 mother-daughter dyads, whether (a) girls' social skills and loneliness are related to girls' social anxiety, after adjusting for girls' depressive symptoms, and (b) mothers' social functioning (social anxiety, social skills, and loneliness) is related to girls' social anxiety, after accounting for girls' social…

The Praxis of Social Enterprise and Human Security: An Applied Research Agenda

Directory of Open Access Journals (Sweden)

Malcolm David Brown

2014-01-01

Full Text Available The growth of social enterprise within development NGO work might lead one to suspect it has been irredeemably corrupted by neo-liberal capitalism. However, using the tools of capitalism is not the same as subscribing to the values of capitalism. This paper is situated at the intersection of five fields: human security, international development, social enterprise, social franchising, and left-wing anti-capitalist thought. It examines the relevance of social en­terprise to human security and to development, the relationship between social enterprise and the anti-capitalist values of the left, and it then focuses on social franchising—a subset of social enterprise that highlights the importance of cooperation—suggesting that it may be a useful methodology for NGOs carrying out educational work in parts of the developing world. It syn­thesises and extends ideas that I have presented elsewhere [1-3], it draws on ethnographic fieldwork on the Thai-Burma border, and it puts forward an agenda for further applied research that is rooted in a sociological analysis of civil society and contributes to the human security paradigm.

75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

Science.gov (United States)

2010-04-19

... example, Section 207 of the Social Security Act provides that moneys paid or payable as Old-Age, Survivors... Security beneficiary married couples or nonmarried persons age 65 or older reported receiving 90 percent or... couples or nonmarried persons age 65 or older.\\5\\ If their accounts are frozen, these individuals may find...

Macroeconomic Implications of Changes in Social Security Rules

Directory of Open Access Journals (Sweden)

Bilal Bagis

2017-02-01

Full Text Available The Turkish social insurance system has been feverishly debated for years, particularly through its burden on the economy. The most recent reform is an attempt to neutralize the deterioration within the social security system and its effects on the economy. After the recent reform, ‘the way that retirement benefits are calculated’ is changed unfavorably for workers and the minimum age for retirement is increased. In particular, for an agent with 25 years of social security tax payments, the replacement rate is down from 65 percent to 50 percent. On the other hand, retirement age is up from 60 to 65. The aim of this paper is to investigate the macroeconomic effects of these changes using an OLG model. The author’s findings indicate that labor supply, output and capital stock increase when changes above are applied to the benchmark economy calibrated to the Turkish economy data in 2005. A critical change with the current reform is that the marginal benefit of working has become uniform over ages. In a simulation exercise, the marginal retirement benefit in the benchmark economy is changed to be uniform over ages while keeping the size of social security system unchanged. As a result, the benefit of retiring at a later period increases. However, uniform distribution of the marginal benefits itself decreases both the capital stock and output of the economy. Increasing the retirement age, on the other hand, has positive effects on the economy since agents obtain retirement benefits for fewer years and at an older age. Age increase has substantial positive effects on the labor supply, the capital stock, and the output.

Technical obstacles to nuclear security - Russian perspective

International Nuclear Information System (INIS)

Pshakin, G.

2005-01-01

Full text: Present political, economical and social development the world - wide and in particular countries and regions facilitate number of serious and dangerous challenges for people responsible for security of materials and facilities, which could be used as a threat to the humankind in case of unauthorized approach. A number of factors have impact on the security including political, social, financial and technical nature. The security of nuclear materials and facilities where nuclear materials located and under processing is facing a number of problems such as control of the personnel who is handling the materials, access to the materials and the facilities, accounting and control of the materials storage, transportation, transactions, processing, physical protection of the materials. Each aspect of those problems must be taken into account for establishing most efficient way to keep the nuclear materials out of hands of the terrorists. Technical aspects which require serious and intent relation from political and technical communities in Russia (as example) are the following: legal base for nuclear materials protection, control and accounting and export control; personnel for nuclear materials control and accounting - skill, reliability, responsibility, training and new generation education; personnel for physical protection - skill, reliability, responsibility, training; structure of the system and equipment for materials control, verification, accountability; structure of the system and equipment for physical protection; regulatory supervision of the MPC+A system effectiveness. (author)

A Social Accountable Model for Medical Education System in Iran: A Grounded-Theory

Directory of Open Access Journals (Sweden)

Mohammadreza Abdolmaleki

2017-10-01

Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY

On the Role of Green Taxes in Social Accounting

International Nuclear Information System (INIS)

Backlund, K.

2003-01-01

This paper addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study: (1) whether emission taxes based on static willingness to pay information can be used to improve the welfare level, and; (2) whether these taxes provide close enough approximations of the correct Pigouvian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investments in environmental capital

Social security reform: an overview

OpenAIRE

Robert K. Triest

1997-01-01

Recent decades have seen a trend toward longer life expectancy and reduced birth rates across the globe. This is good news -- the pressures created by rapid population growth are being relaxed, and people are more likely to live to old age -- but it creates problems for programs such as Social Security, which are designed to provide for the consumption needs of the elderly. In the United States, the retirement of the baby boom generation will result in a decrease in the number of workers per ...

Distinguishing Between Private Law and Social-Security Law in ...

African Journals Online (AJOL)

This article attempts to highlight the potential danger in applying private-law principles to social-security law in deciding whether or not social grants should be deducted from awards for damages. Typically, this issue comes to the fore where a damage-causing event, such as death, sets into motion a system that provides for ...

24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

Science.gov (United States)

2010-04-01

... and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban... REQUIREMENTS; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security...

Social connectedness is associated with food security among peri-urban Peruvian Amazonian communities.

Science.gov (United States)

Lee, Gwenyth O; Surkan, Pamela J; Zelner, Jon; Paredes Olórtegui, Maribel; Peñataro Yori, Pablo; Ambikapathi, Ramya; Caulfield, Laura E; Gilman, Robert H; Kosek, Margaret N

2018-04-01

Food insecurity is a major global public health issue. Social capital has been identified as central to maintaining food security across a wide range of low- and middle-income country contexts, but few studies have examined this relationship through sociocentric network analysis. We investigated relationships between household- and community-level social connectedness, household food security, and household income; and tested the hypothesis that social connectedness modified the relationship between income and food security. A cross-sectional census with an embedded questionnaire to capture social relationships was conducted among eleven peri-urban communities. Community connectedness was related to study outcomes of food security and per-capita income through regression models. Of 1520 households identified, 1383 were interviewed (91.0%) and 1272 (83.9%) provided complete data. Households in the youngest communities had the most total contacts, and the highest proportion of contacts outside of the community. Household income was also associated with more outside-community contacts (0.05 more contacts per standard deviation increase in income, psecure households reported more contacts nearby (0.24 increase in household food insecurity access scale (HFIAS) for each additional contact, psecurity (-0.92 decrease in HFIAS for each one-unit increase in community mean degree, p=0.008). There was no evidence that social connectedness modified the relationship between income and food security such that lower-income households benefited more from community membership than higher-income households. Although households reported networks that spanned rural villages and urban centers, contacts within the community, with whom food was regularly shared, were most important to maintaining food security. Interventions that build within-community connectedness in peri-urban settings may increase food security.

Assessing work disability for social security benefits: international models for the direct assessment of work capacity.

Science.gov (United States)

Geiger, Ben Baumberg; Garthwaite, Kayleigh; Warren, Jon; Bambra, Clare

2017-08-25

It has been argued that social security disability assessments should directly assess claimants' work capacity, rather than relying on proxies such as on functioning. However, there is little academic discussion of how such assessments could be conducted. The article presents an account of different models of direct disability assessments based on case studies of the Netherlands, Germany, Denmark, Norway, the United States of America, Canada, Australia, and New Zealand, utilising over 150 documents and 40 expert interviews. Three models of direct work disability assessments can be observed: (i) structured assessment, which measures the functional demands of jobs across the national economy and compares these to claimants' functional capacities; (ii) demonstrated assessment, which looks at claimants' actual experiences in the labour market and infers a lack of work capacity from the failure of a concerned rehabilitation attempt; and (iii) expert assessment, based on the judgement of skilled professionals. Direct disability assessment within social security is not just theoretically desirable, but can be implemented in practice. We have shown that there are three distinct ways that this can be done, each with different strengths and weaknesses. Further research is needed to clarify the costs, validity/legitimacy, and consequences of these different models. Implications for rehabilitation It has recently been argued that social security disability assessments should directly assess work capacity rather than simply assessing functioning - but we have no understanding about how this can be done in practice. Based on case studies of nine countries, we show that direct disability assessment can be implemented, and argue that there are three different ways of doing it. These are "demonstrated assessment" (using claimants' experiences in the labour market), "structured assessment" (matching functional requirements to workplace demands), and "expert assessment" (the

Construction Strategies of Social Security System for Wan-jiang Urban Belt’s Migrant Workers

Institute of Scientific and Technical Information of China (English)

2011-01-01

Theoretical debate and practice exploration on social security of migrant workers were introduced.The political direction and security layer on social security for migrant workers in Wan-jiang urban belt were analyzed:the first layer is to implement wage payment guarantee and employment injury insurance;the second layer is to emphasize serious disease insurance and endowment insurance;the third layer is unemployed insurance and social assistance.The primary strategy of building a social security system for migrant workers in Wan-jiang urban belt was put up:wage payment guarantee system that is united in certain regions should be promoted;employment injury insurance system that is undertaken by enterprises should be built;a social health care system for serious diseases should be set up;multi-layers endowment insurance system for migrant workers should be created;vocational training and training in how to start a business should be built as well as the unemployment insurance system;social assistant system based on the basic cost of living allowances should be set up.

Theoretical and methodological foundations of the social accounting in the agricultural cooperative companies

Directory of Open Access Journals (Sweden)

Yamira Mirabal González

2013-12-01

• To value the paper of the Social Accounting in the agricultural cooperative companies.  The main results of the investigation are centered in: analysis of the peculiarities of the cooperativism in the context current Latin American and Caribbean, and in Cuba; valuation of the theoretical conceptions on Accounting, Countable Systems and Social Accounting, valuation of the paper of the Social Accounting in the agricultural cooperative companies.

Security of energy supply: Account of the security of supply in Denmark; Energiforsyningssikkerhed. Redegoerelse om forsyningssikkerheden i Danmark

Energy Technology Data Exchange (ETDEWEB)

2010-02-15

A secure and stable energy supply is a prerequisite for a society like the Danish. Through many years of active energy policy we in Denmark have developed an efficient energy system with a very high security of supply. In coming decades it is necessary to implement a major transformation of our energy supplies to more renewable energy and phase out fossil fuels. The Government's vision is that we must have a Denmark that is independent of fossil fuels. With such a fundamental transformation of our energy supply and energy system it becomes a challenge to maintain the high security of supply, as we know it today. Conversely, it is not a long term solution to continue to allow society to be dependent on fossil fuels. And it is against this background, the Danish Minister for Climate and Energy submit this account on security of energy supplies in Denmark. The account shows that we in Denmark have a high security of supply. There is still access to sufficient energy resources, we have a well-functioning infrastructure, and we have good access to the exchange of energy within the EU and other countries. This places Denmark in a good situation. Today, Denmark has a significant import of especially petroleum and coal and export of petroleum and gas. The future declining production of oil and gas in the North Sea means an increasing need for imported fuels from fewer and fewer countries and regions, and at the same time there will be an increased international demand for the same fuels. This brings Denmark in the same situation as the other EU countries. Thus we have the basis for reducing consumption of fossil fuels and instead accommodate increasing amounts of renewable energy in our energy supply, but it requires a further development of the system to be possible to store energy and manage energy consumption. It will be necessary if the growing parts of our energy must come from fluctuating sources like wind and solar energy. Efficiency in energy supply has

U.S. Social Security at 75 years: an international perspective.

Science.gov (United States)

Hoskins, Dalmer D

2010-01-01

Is the historical development of the Old-Age, Survivors, and Disability Insurance (OASDI) program unique or similar to the development of social security programs in other industrialized countries? The U.S. Social Security program was adopted some 40 to 50 years after those of most Western European nations. The United States thus had the opportunity to choose from a number of models and clearly chose to follow the classic social insurance path of such countries as Austria, France, and Germany, which in 1935 already had considerable experience administering earnings-related, employer/worker-financed old-age pension programs. Although based on the traditional social insurance model, OASDI evolved in certain unique ways, including the rejection over the course of succeeding decades of any reliance on general revenue financing, the importance attached to long-range (75-year) actuarial projections, and the relative generosity of benefits for survivors and dependents.

Social Security privatization in Latin America.

Science.gov (United States)

Kritzer, B E

2000-01-01

The new, partially privatized social security system adopted by Chile in 1981 has attracted attention in many parts of the world. Since then, a number of Latin American countries have implemented the Chilean model, with some variations: either with a single- or multi-tier system, or with a period of transition to take care of those in the labor force at the time of the change. The single-tier version consists of a privatized program with individual accounts in pension fund management companies. Multi-tier systems have a privatized component and retain some form of public program. This article describes each of the new programs in Latin America, their background, and similarities and differences among them. Much more information is available for Chile than for the other countries (in part because Chile has the oldest system), enough to be able to evaluate what, in most cases, is the most accurate information. That is often not the case for the other countries, especially when dealing with subjects such as transition costs and net rates of return (rates of return minus administrative fees). No country has copied the Chilean system exactly. Bolivia, El Salvador, and Mexico have closed their public systems and set up mandatory individual accounts. Argentina has a mixed public/private system with three tiers. In Colombia and Peru, workers have a choice between the public and private programs. Uruguay created a two-tier mixed system. Costa Rica has a voluntary program for individual accounts as a supplement to the pay-as-you-go program and has just passed a law setting up mandatory accounts containing employer contributions for severance pay. All of the countries continue to face unresolved issues, including: High rates of noncompliance--the percentage of enrollees who do not actively and regularly contribute to their accounts--which could lead to low benefits and greater costs to the governments that offer a guaranteed minimum benefit; Proportionately lower benefits for

75 FR 64389 - Proposed Recommendation to the Social Security Administration for Occupational Information System...

Science.gov (United States)

2010-10-19

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2010-0066] Proposed Recommendation to the Social Security Administration for Occupational Information System (OIS) Development Planning; Request for Comment...) to provide independent advice and recommendations on plans and activities to create an occupational...

Controls Over Operating System and Security Software Supporting the Defense Finance and Accounting Service

National Research Council Canada - National Science Library

McKinney, Terry

1994-01-01

This is the final in a series of three audits of management controls over the operating systems and security software used by the information processing centers that support the Defense Finance and Accounting Centers (DFAS...

Psychological factors of the readiness of teachers to ensure social security in the educational environment.

Directory of Open Access Journals (Sweden)

Shmeleva E.A.

2015-03-01

Full Text Available The negative sociocultural transformations that are taking place in modern society and the resulting psychological transformation of personality and mode of life strongly require searching for ways of providing social safety to the next generation, with teachers being the implementers of this process. Teachers’ professionalism is determined by their willingness to solve personal and socially relevant problems, including the willingness to provide social security for other people, to thwart social risks, and to build constructive interpersonal relationships. The aim of our research was to reveal and to analyze the psychological factors affecting the readiness of teachers to ensure social security in educational environments. The environmental factors of social risk have been theoretically characterized. It has been shown that the essential factor in ensuring students’ social security is providing a safe social environment in educational institutions; such an environment provides the learners and the teachers with sociopsychological security and psychosocial well-being. The empirical part of our study was devoted to identifying negative social phenomena in the schools in the Ivanovo region (with the help of a questionnaire administered to 700 students and to identifying the personally and professionally important qualities of the teachers and the subjective psychological factors of their readiness to ensure social security in the educational environment (through interviewing 300 teachers; the administration of the questionnaires and the interviewing were followed by an assessment of their significance (with the help of a questionnaire administered to 140 teachers. Using factor analysis we identified the relevant indicators and grouped them into six factors of the readiness of teachers to ensure a safe educational environment. Relevant personal and professional qualities of teachers were revealed; these are the subjective factors of the

20 CFR 404.1402 - When are railroad industry services by a non-vested worker covered under Social Security?

Science.gov (United States)

2010-04-01

...-vested worker covered under Social Security? 404.1402 Section 404.1402 Employees' Benefits SOCIAL... When are railroad industry services by a non-vested worker covered under Social Security? If you are a non-vested worker, we (the Social Security Administration) will consider your services in the railroad...

Elements of Social Security in 6 European Countries

DEFF Research Database (Denmark)

Hansen, Hans

Elements of Social Security in 6 European Countries contains an overview of important benefit schemes in Denmark, Sweden, Finland, Germany, Great Britain and the Nether-lands. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact...

Breach of Personal Security through Applicative use of Online Social Networks

Directory of Open Access Journals (Sweden)

Bojan Nikolovski

2013-11-01

Full Text Available Throughout this article there is an attempt to indicate the threats of potential to breach of personal security through applicative use of internet as well as applicative use of online social networks. In addition to many other ways of privacy protection applicative users of social network’s sites must take into considerations the risk of distributing private data. Through a series of actions and settings users can customize the security settings with the ultimate goal of reducing the risk of attack on their privacy.

Corporate Governance & Social Responsibility: : Challenges Regarding Accountability

NARCIS (Netherlands)

drs. Ewoud Jansen

2012-01-01

Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and

Return to work after renal transplantation: a study of the Brazilian Public Social Security System.

Science.gov (United States)

Messias, Alexandre Augusto; Reichelt, Angela J; Dos Santos, Edson F; Albuquerque, Galton C; Kramer, José S P; Hirakata, Vania N; Garcia, Valter D

2014-12-15

Return to work is an objective parameter used worldwide to evaluate the success of organ transplantation and is especially feasible after renal transplantation. This study sought to describe the frequency of return to work after renal transplantation and related characteristics. Retrospective cohort of 511 isolated kidney transplant recipients was recruited from a Brazilian referral center from January 2005 to December 2009; all were matched to the public social security database to determine inclusion and benefit awards, as well as the rate of resumption of contributions to the public social security system, a surrogate marker of work rehabilitation. Characteristics associated with work return were analyzed. No social security records were found for 28 subjects. The remaining 483 subjects had a mean age of 45±13 years; 62% were male; 401 (83%) received some public social security benefit; 298 were paying dues and could, therefore, receive temporary or permanent disability benefits. Of these, 78 subjects made social security payments after transplantation, resulting in a work return rate of 26% (95% confidence interval, 21-32). Younger age, living donor graft, and chronic glomerulonephritis were significantly associated with return to work. In Brazil, most renal transplant recipients are on social security benefits, but only a small proportion return to work after surgery. Clinical characteristics may help define work resumption trends.

42 CFR 401.130 - Materials available at social security district offices and branch offices.

Science.gov (United States)

2010-10-01

... (HIM-10). (13) Home Health Agency Manual (HIM-11). (14) Outpatient Physical Therapy Provider Manual... social security district offices and branch offices: (1) Claims Manual of the Social Security Administration. (2) Department Staff Manual on Organization, Department of Health and Human Services, Part F, CMS...

A comparison of social accounting between local public healthcare services:An empirical research

Directory of Open Access Journals (Sweden)

Paolo Ursillo

2010-03-01

Full Text Available

Introduction: Social accounting in healthcare is a quantitative–qualitative accounting tool which marks the bond between the business and its social background. It displays healthcare business results and information to the stakeholder. Actually, its use is not widespread in Italy, but often published in United States and other Countries.

Methods: This work is based upon an empirical research, studying social accounting from Local Health Units (LHU, Italian ASL of Adria, Brindisi, Firenze and Umbria region published between 2006 and 2008. These documents have been analyzed, studying the business’ structure, healthcare services, social and economical conditions, financial status, performance indexes and much more data about most company activities.

Results: Accountability in Italy has been studied carefully through longitudinal and cross sectional analysis, observing models and contents, elaborating a concrete proposal for social accounting.

Discussion: Social accounting in healthcare can guarantee important information for non-expert users and expert technicians, allowing the former to take more conscious decisions, and the latter to study its business aspects more deeply. This is made possible by the consideration of extended economical data available in other accountability forms (like annual financial statement, and other performance indexes which give valuable data about social impact, efficiency and effectiveness to the end user.

Scalable Security and Accounting Services for Content-Based Publish/Subscribe Systems

OpenAIRE

Himanshu Khurana; Radostina K. Koleva

2006-01-01

Content-based publish/subscribe systems offer an interaction scheme that is appropriate for a variety of large-scale dynamic applications. However, widespread use of these systems is hindered by a lack of suitable security services. In this paper, we present scalable solutions for confidentiality, integrity, and authentication for these systems. We also provide verifiable usage-based accounting services, which are required for e-commerce and e-business applications that use publish/subscribe ...

National Pending of Social Security Hearing Requests by Format

Data.gov (United States)

Social Security Administration — Report refers to the National total of cases pending at the hearing level and the number and percentages of those cases that were in either electronic format (EF) or...

A real social position of ethnic minorities in the area of medical care and social security

Directory of Open Access Journals (Sweden)

Nagradić Slobodan

2016-01-01

Full Text Available This work contains research of the position of ethnic minorities in two important existential areas such are medical care and social security. The author puts under a critical analyze not only semantics of the ideas and phrases of medical care and, especially, social security themselves, believing that their inaccurate meaning and usage hide more than they expose facts and relations according to which it is possible to detect and describe a real position of ethnic minorities in the post-dayton society of Bosnia and Herzegovina, but also the experience of implementation of rules from those areas, which should enable them to use the rights defined. Of course, his attention is specially focused on members of Roma ethnic minority, for which he claims to be the most sensible, and that their members, unlike members of all the other ethnic minorities in BiH, are most, or more precisely, only discriminated a-pro-pos the protection of their rights in the areas of medical care and social security, which is not only a responsibility of institutions that provide services in the mentioned areas of life. By using a method of analysis of contents of legal (constitutions, laws, conventions, charters, resolutions, sublegal acts and political (reports, evaluations, analyses, strategies, action plans etc. documents, and by analyzing real life features, processes, relations and events in contemporary BiH society, the author came to sociologically relevant insights of real social and legally-political positions of ethnic minorities in BiH, a state and courses in the areas of medical care and social security and clearly formulated a conclusion that members of ethnic minority determined collectivities, apart from Roma, are in no way ancillary positioned compared to members of constitutional people of post-dayton BiH.

Do attachment patterns predict aggression in a context of social rejection? An executive functioning account.

Science.gov (United States)

Ma, Yuanxiao; Ma, Haijing; Chen, Xu; Ran, Guangming; Zhang, Xing

2017-07-01

People tend to respond to rejection and attack with aggression. The present research examined the modulation role of attachment patterns on provoked aggression following punishment and proposed an executive functioning account of attachment patterns' modulating influence based on the General Aggression Model. Attachment style was measured using the Experiences in Close Relationships inventory. Experiments 1a and b and 2 adopted a social rejection task and assessed subsequent unprovoked and provoked aggression with different attachment patterns. Moreover, Experiment 1b and 2 used a Stroop task to examine whether differences in provoked aggression by attachment patterns are due to the amount of executive functioning following social rejection, or after unprovoked punishment, or even before social rejection. Anxiously attached participants displayed significant more provoked aggression than securely and avoidantly attached participants in provoked aggression following unprovoked punishment in Experiments 1 and 2. Meanwhile, subsequent Stroop tests indicated anxiously attached participants experienced more executive functioning depletion after social rejection and unprovoked aggression. The present findings support the General Aggression Model and suggest that provoked aggression is predicted by attachment patterns in the context of social rejection; different provoked aggression may depend on the degree of executive functioning that individuals preserved in aggressive situations. The current study contributes to our understanding of the importance of the role of attachment patterns in modulating aggressive behavior accompanying unfair social encounters. © 2017 Wiley Periodicals, Inc.

I design of the system of social accounting for the agricultural cooperative companies

Directory of Open Access Journals (Sweden)

Yamira Mirabal González

2014-06-01

Full Text Available The design and implementation of different instruments of evaluation of the social administration has demonstrated the theoretical and methodological inadequacies in its conception, lacking all as regularity of a specific countable system that allows the registration, the evaluation and the foundation of the process of taking of decisions in the environment of the social administration of the cooperative companies.  The scientific problem of the present work consists in that: "The current countable system of the cooperatives doesn't respond to its dual character, as economic company with high social purpose, when presenting an exclusively economic-financial focus that doesn't include the contabilization of its social acting."   The general objective, it is directed to: "To design a System of Social Accounting (SCS for the agricultural cooperative companies that it allows their integration to the current countable system, starting from the contabilization of their social acting, constituting a tool for the administration process and the taking of decisions."   The specific objectives of the investigation that allow the execution of the general objective are:  1. To define the elements that conform the System of Social Accounting in the cooperative companies.   2. To establish the relationships among the elements that conform the System of Social Accounting.  3. To schematize the designed System of Social Accounting.  The main results of the investigation are centered in: Determination of the elements that conform the System of Social Accounting, definition of the relationships that settle down among this elements and they guarantee their operation and graphic representation of this system.   System of Social Accounting, contabilization, social operations.

A general approach-avoidance hypothesis of oxytocin: accounting for social and non-social effects of oxytocin.

Science.gov (United States)

Harari-Dahan, Osnat; Bernstein, Amit

2014-11-01

We critically reexamine extant theory and empirical study of Oxytocin. We question whether OT is, in fact, a "social neuropeptide" as argued in dominant theories of OT. We critically review human and animal research on the social and non-social effects of Oxytocin, including behavioral, psychophysiological, neurobiological, and neuroimaging studies. We find that extant (social) theories of Oxytocin do not account for well-documented non-social effects of Oxytocin. Furthermore, we find a range of evidence that social and non-social effects of Oxytocin may be mediated by core approach-avoidance motivational processes. We propose a General Approach-avoidance Hypothesis of Oxytocin (GAAO). We argue that the GAAO may provide a parsimonious account of established social and non-social effects of Oxytocin. We thus re-conceptualize the basic function(s) and mechanism(s) of action of Oxytocin. Finally, we highlight implications of the GAAO for basic and clinical research in humans

Informal Workers in Thailand: Occupational Health and Social Security Disparities.

Science.gov (United States)

Kongtip, Pornpimol; Nankongnab, Noppanun; Chaikittiporn, Chalermchai; Laohaudomchok, Wisanti; Woskie, Susan; Slatin, Craig

2015-08-01

Informal workers in Thailand lack employee status as defined under the Labor Protection Act (LPA). Typically, they do not work at an employer's premise; they work at home and may be self-employed or temporary workers. They account for 62.6 percent of the Thai workforce and have a workplace accident rate ten times higher than formal workers. Most Thai Labor laws apply only to formal workers, but some protect informal workers in the domestic, home work, and agricultural sectors. Laws that protect informal workers lack practical enforcement mechanisms and are generally ineffective because informal workers lack employment contracts and awareness of their legal rights. Thai social security laws fail to provide informal workers with treatment of work-related accidents, diseases, and injuries; unemployment and retirement insurance; and workers' compensation. The article summarizes the differences in protections available for formal and informal sector workers and measures needed to decrease these disparities in coverage. © The Author(s) 2015.

Informal Workers in Thailand: Occupational Health and Social Security Disparities

Science.gov (United States)

Kongtip, Pornpimol; Nankongnab, Noppanun; Chaikittiporn, Chalermchai; Laohaudomchok, Wisanti; Woskie, Susan; Slatin, Craig

2018-01-01

Informal workers in Thailand lack employee status as defined under the Labor Protection Act (LPA). Typically, they do not work at an employer’s premise; they work at home and may be self-employed or temporary workers. They account for 62.6 percent of the Thai workforce and have a workplace accident rate ten times higher than formal workers. Most Thai Labor laws apply only to formal workers, but some protect informal workers in the domestic, home work, and agricultural sectors. Laws that protect informal workers lack practical enforcement mechanisms and are generally ineffective because informal workers lack employment contracts and awareness of their legal rights. Thai social security laws fail to provide informal workers with treatment of work-related accidents, diseases, and injuries; unemployment and retirement insurance; and workers’ compensation. The article summarizes the differences in protections available for formal and informal sector workers and measures needed to decrease these disparities in coverage. PMID:25995374

77 FR 51842 - Social Security Acquiescence Ruling (AR) 12-X(8); Petersen v. Astrue, 633 F.3d 633 (8th Cir. 2011...

Science.gov (United States)

2012-08-27

..., 1-800-772-1213 or TTY 1-800-325-0778, or visit our Internet site, Social Security Online, at http... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0046] Social Security Acquiescence Ruling (AR... Social Security Act AGENCY: Social Security Administration. ACTION: Notice of Social Security...

Social Security and Saving: A Time-Series Econometrics Pedagogical Example (With "R" Code)

Science.gov (United States)

Wassell, Charles S., Jr.

2018-01-01

In 1974, and then again in 1996, Martin Feldstein published studies of the impact of the Social Security system on private saving in the U.S. economy. He found that Social Security depressed personal saving by a substantial amount--up to 50 percent. The author uses the Feldstein data and empirical models in this article to illustrate the steps in…

Specific Methods of Information Security for Nuclear Materials Control and Accounting Automate Systems

Directory of Open Access Journals (Sweden)

Konstantin Vyacheslavovich Ivanov

2013-02-01

Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.

Effects of macroeconomic trends on social security spending due to sickness and disability.

Science.gov (United States)

Khan, Jahangir; Gerdtham, Ulf-G; Jansson, Bjarne

2004-11-01

We analyzed the relationship between macroeconomic conditions, measured as unemployment rate and social security spending, from 4 social security schemes and total spending due to sickness and disability. We obtained aggregated panel data from 13 Organization for Economic Cooperation and Development member countries for 1980-1996. We used regression analysis and fixed effect models to examine spending on sickness benefits, disability pensions, occupational-injury benefits, survivor's pensions, and total spending. A decline in unemployment increased sickness benefits spending and reduced disability pension spending. These effects reversed direction after 4 years of unemployment. Inclusion of mortality rate as an additional variable in the analysis did not affect the findings. Macroeconomic conditions influence some reimbursements from social security schemes but not total spending.

38 CFR 3.201 - Exchange of evidence; Social Security and Department of Veterans Affairs.

Science.gov (United States)

2010-07-01

... Compensation Evidence Requirements § 3.201 Exchange of evidence; Social Security and Department of Veterans... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Exchange of evidence; Social Security and Department of Veterans Affairs. 3.201 Section 3.201 Pensions, Bonuses, and Veterans...

Secure and Privacy-Preserving Data Sharing and Collaboration in Mobile Healthcare Social Networks of Smart Cities

Directory of Open Access Journals (Sweden)

Qinlong Huang

2017-01-01

Full Text Available Mobile healthcare social networks (MHSN integrated with connected medical sensors and cloud-based health data storage provide preventive and curative health services in smart cities. The fusion of social data together with real-time health data facilitates a novel paradigm of healthcare big data analysis. However, the collaboration of healthcare and social network service providers may pose a series of security and privacy issues. In this paper, we propose a secure health and social data sharing and collaboration scheme in MHSN. To preserve the data privacy, we realize secure and fine-grained health data and social data sharing with attribute-based encryption and identity-based broadcast encryption techniques, respectively, which allows patients to share their private personal data securely. In order to achieve enhanced data collaboration, we allow the healthcare analyzers to access both the reencrypted health data and the social data with authorization from the data owner based on proxy reencryption. Specifically, most of the health data encryption and decryption computations are outsourced from resource-constrained mobile devices to a health cloud, and the decryption of the healthcare analyzer incurs a low cost. The security and performance analysis results show the security and efficiency of our scheme.

Social security status and mortality in Belgian and Spanish male workers.

Science.gov (United States)

Duran, Xavier; Vanroelen, Christophe; Deboosere, Patrick; Benavides, Fernando G

2016-01-01

To assess differences in mortality rates between social security statuses in two independent samples of Belgian and Spanish male workers. Study of two retrospective cohorts (Belgium, n=23,607; Spain, n=44,385) of 50-60 year old male employees with 4 years of follow-up. Mortality rate ratios (MRR) were estimated using Poisson regression models. Mortality for subjects with permanent disability was higher than for the employed, for both Belgium [MRR=4.56 (95% CI: 2.88-7.21)] and Spain [MRR=7.15 (95% CI: 5.37-9.51)]. For the unemployed/early retirees, mortality was higher in Spain [MRR=1.64 (95% CI: 1.24-2.17)] than in Belgium [MRR=0.88 (95% CI: 0.46-1.71)]. MRR differences between Belgium and Spain for unemployed workers could be partly explained because of differences between the two social security systems. Future studies should further explore mortality differences between countries with different social security systems. Copyright © 2016 SESPAS. Published by Elsevier Espana. All rights reserved.

Informal social accountability in maternal health service delivery: A study in Northern Malawi

NARCIS (Netherlands)

Lodenstein, Elsbet; Ingemann, Christine; Molenaar, Joyce M.; Dieleman, Marjolein; Broerse, Jacqueline E.W.

2018-01-01

Despite the expansion of literature on social accountability in low-and middle-income countries, little is known about how health providers experience daily social pressure and citizen feedback. This study used a narrative inquiry approach to explore the function of daily social accountability

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

Science.gov (United States)

Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

2016-09-20

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

Directory of Open Access Journals (Sweden)

Dong Guo

2016-09-01

Full Text Available Cyber Physical Social Sensing makes mobile social networks (MSNs popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

Social security, dynamic efficiency and self-control problems

NARCIS (Netherlands)

Bucciol, A.

2008-01-01

We develop an OLG model with uncertainty on labor income and death age to study the welfare implications of unfunded Social Security programs in an economy where agents are affected by temptation à la Gul and Pesendorfer (2001, Econometrica 69, 1403). Tempted agents give additional value to the

48 CFR 1552.224-70 - Social security numbers of consultants and certain sole proprietors and Privacy Act statement.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Social security numbers of... CONTRACT CLAUSES Texts of Provisions and Clauses 1552.224-70 Social security numbers of consultants and... provision in all solicitations. Social Security Numbers of Consultants and Certain Sole Proprietors and...

Theoretical Underpinnings of the Other Social Effects Account

National Research Council Canada - National Science Library

Dunning, C. M; Durden, Susan

2007-01-01

...) account, well-being is a multi-faceted concept grounded in human needs that include distributive justice, social connectedness, equality, and health and safety considerations, in addition to economic well-being factors...

20 CFR 220.37 - When a child's disability determination is governed by the regulations of the Social Security...

Science.gov (United States)

2010-04-01

...) Inclusion as a disabled child in the employee's annuity rate under the social security overall minimum. (2... governed by the regulations of the Social Security Administration. 220.37 Section 220.37 Employees... Disability Determinations Governed by the Regulations of the Social Security Administration § 220.37 When a...

Family medicine and practice in the Mexican Social Security Institute

Directory of Open Access Journals (Sweden)

Donovan Casas Patiño

2014-06-01

Full Text Available The central ideas of this research paper are related to the practice of family medicine as a specialty. It focuses in its origins, problems, unique characteristics, limitations, scope, management, and processes within the context of primary care of the Mexican Social Security System. This approach was based on a qualitative, hermeneutical study closely related to the Structural Functionalism Theory. Within this framework, medical practice is seen as an equation: Meaning = action + function/structure. This offers an approach to the understanding of reality through surveys and observations in five categories: identity, activity, purpose, values/norms, and power/relationship. The practice of family medicine is defined as a medical act in the Mexican Social Security Institute. This act is limited to a brief encounter and a prescription, which makes it a short, fleeting, medicalized interaction. The result is a negative social imaginary of the physician, the patient and the whole of society. Thus, individuals and society host a negative social imaginary bestowed on doctors and users of the health system.

Stochastic Actuarial Modelling of a Defined-Benefit Social Security Pension Scheme: An Analytical Approach

OpenAIRE

Iyer, Subramaniam

2017-01-01

Among the systems in place in different countries for the protection of the population against the long-term contingencies of old-age (or retirement), disability and death (or survivorship), defined-benefit social security pension schemes, i.e. social insurance pension schemes, by far predominate, despite the recent trend towards defined-contribution arrangements in social security reforms. Actuarial valuations of these schemes, unlike other branches of insurance, continue to be carried out a...

Social Protection for Enhanced Food Security in Sub-Saharan Africa

OpenAIRE

Stephen Devereux

2012-01-01

This paper identifies several positive synergies between social protection programmes and food security outcomes. One function of social protection is to manage and reduce vulnerability, and several instruments are reviewed – weather-indexed insurance, public works programmes, emergency food aid and buffer stock management – which all contribute to stabilising income and access to food across good and bad years, or between the harvest and the hungry season. Other social protection instruments...

Dreams that do not come true: Re-addressing social security to expand old-age social protection : The case of informal workers in El Salvador

NARCIS (Netherlands)

N.E.A. Joya (Nancy)

2007-01-01

textabstractThis paper focuses on old-age income security, with the objective to explore obstacles and opportunities to expand social protection for informal workers in El Salvador. It first introduces the main concepts and debates on social security, social protection, coverage and informality, to

Social Security and Pensions in Lebanon: A Non-Contributory ...

International Development Research Centre (IDRC) Digital Library (Canada)

UPGRADING LEBANON’ S ECONOMIC ANALYTICAL CAPACITY PROJECT 105541

analysis of the need for pension reform and a public financial perspective on pension reform, and a proposal for ... Elderly people, who are seventy and above today, will not benefit from ..... component of existing Lebanese social security cost.

SOSYAL GÜVENLİK SİSTEMİ AÇISINDAN GÜVENCELİ ESNEKLİK (FLEXICURITY IN TERMS OF SOCIAL SECURITY SYSTEM

Directory of Open Access Journals (Sweden)

Duygu Demirsat KÖLEOĞLU

2012-01-01

Full Text Available Flexicurity is a fact that synchronically interests and impresses employee and employer. Flexicurity fact becomes concrete with some genuine provisions. This provision is appropriate law framework, active labour market policies, lifelong learning and social security system. In this study, it is aimed to analyze flexicurity fact in the context of social security systems. In this reasons, income security and combination security are explicated through social security systems.

20 CFR 416.1208 - How funds held in financial institution accounts are counted.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How funds held in financial institution accounts are counted. 416.1208 Section 416.1208 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... held in financial institution accounts are counted. (a) General. Funds held in a financial institution...

20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

Science.gov (United States)

2010-04-01

... financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... a dedicated account in a financial institution. (a) General. In determining the resources of an individual (or spouse, if any), the funds in a dedicated account in a financial institution established and...

78 FR 9987 - Social Security Ruling, SSR 13-1p; Titles II and XVI: Agency Processes for Addressing Allegations...

Science.gov (United States)

2013-02-12

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0071] Social Security Ruling, SSR 13-1p; Titles II and XVI: Agency Processes for Addressing Allegations of Unfairness, Prejudice, Partiality, Bias, Misconduct, or Discrimination by Administrative Law Judges (ALJs); Correction AGENCY: Social Security...

78 FR 22361 - Social Security Ruling, SSR 13-1p; Titles II and XVI: Agency Processes for Addressing Allegations...

Science.gov (United States)

2013-04-15

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0071] Social Security Ruling, SSR 13-1p; Titles II and XVI: Agency Processes for Addressing Allegations of Unfairness, Prejudice, Partiality, Bias, Misconduct, or Discrimination by Administrative Law Judges (ALJs); Correction AGENCY: Social Security...

75 FR 5166 - Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration...

Science.gov (United States)

2010-02-01

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2009-0043] Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration/Railroad Retirement Board (SSA/RRB))-- Match... INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 Public Law (Pub. L.) 100-503...

The 2012 Recommendation concerning national floors of social protection (No. 202) : The human rights approach to social security in ILO wrapping paper

NARCIS (Netherlands)

Vonk, Gijsbert

2013-01-01

The International Labour Organisation (ILO) has a long tradition of developing minimum social security standards. However, the value of these instruments is increasingly criticised. A central point in this criticism is that the standards are not based upon the notion of a right to social security

Social Accounting and Unethical Behavior: Does Looking Fair Undermine Actually Being Fair?

OpenAIRE

Hong, Michelle Chiawei

2016-01-01

In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts...

Policy Needs for Social Security in the Process of Citizenization of the Peri-urban Farmers:A Case Study of Hefei City

Institute of Scientific and Technical Information of China (English)

TAN Jiang-lin; CHEN Rui; NI Wen-cong

2012-01-01

We conduct a survey of transformational towns and villages in High-tech Development District, Yaohai District and Shushan District, Hefei City. Using data, we analyze the "sideline effect" and inherent contradiction of transformational cities, research the policy needs for social security and its trend in the citizenization process of the peri-urban farmers. On this basis, we construct the social security policy system that can adapt to the accelerated process of urbanization. Finally, we put forth the following recommendations for the social security policy in the citizenization process of the peri-urban farmers: distinguishing different groups’ policy needs for social security; attaching importance to people’s dynamic policy needs for social security in urbanization; focusing on the adaptability of social security policy transformation in urbanization; attaching importance to the social psychosocial environment of social security policy transformation in urbanization; achieving the trinity of non-farm conversion, urbanization and citizenization in the process of urbanization; strengthening the government’s dominant position in the building of social security policy system.

Social Security privatization: balancing efficiency and fairness

OpenAIRE

C. Alan Garner

1997-01-01

This article examines these fundamental issues of economic efficiency and fairness that should be weighed when considering Social Security privatization. The first section summarizes the challenges to the current system and outlines various options for reform. The second section explains how privatization could improve economic efficiency, and briefly considers the difficult issue of the transition costs in moving from the current system to full privatization. The third section discusses impo...

A blue/green water-based accounting framework for assessment of water security

Science.gov (United States)

Rodrigues, Dulce B. B.; Gupta, Hoshin V.; Mendiondo, Eduardo M.

2014-09-01

A comprehensive assessment of water security can incorporate several water-related concepts, while accounting for Blue and Green Water (BW and GW) types defined in accordance with the hydrological processes involved. Here we demonstrate how a quantitative analysis of provision probability and use of BW and GW can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 km2) within the Cantareira Water Supply System in Brazil. To provide a more comprehensive basis for decision making, we analyze the BW and GW-Footprint components against probabilistic levels (50th and 30th percentile) of freshwater availability for human activities, during a 23 year period. Several contrasting situations of BW provision are distinguished, using different hydrological-based methodologies for specifying monthly Environmental Flow Requirements (EFRs), and the risk of natural EFR violation is evaluated by use of a freshwater provision index. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin. Taking into account conservation targets for the basin, it appears that the more restrictive EFR methods are more appropriate than the method currently employed at the study basin. The blue/green water-based accounting framework developed here provides a useful integration of hydrologic, ecosystem and human needs information on a monthly basis, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise.

Information Technology Management: Social Security Administration Practices Can Be Improved

National Research Council Canada - National Science Library

Shaw, Clay

2001-01-01

To improve SSAs IT management practices, we recommend that the Acting Commissioner of Social Security direct the Chief Information Officer and the Deputy Commissioner for Systems to complete the following actions...

Continuing professional development and social accountability: a review of the literature.

Science.gov (United States)

Fleet, Lisa J; Kirby, Fran; Cutler, Sarah; Dunikowski, Lynn; Nasmith, Louise; Shaughnessy, Rita

2008-01-01

The idea that health professionals should be accountable to the society they serve is not a new concept and by the 1990 s, the continuing professional development (CPD) of health professionals was being seen as one way in which Canadians' level of health could be improved. The public was, and is still today, increasingly demanding a system that is more responsive to regional and community needs. As a result, there is a need for more health professional education at all stages of the education continuum - undergraduate, postgraduate, and continuing professional development - that meets the health and social needs of the populations being served. The trend is now towards 'socially accountable' health care, meaning that the broader context of CPD must also include the personal, social, and political aspects of health care and as such, involve a widening of accountability to patients, the community, managers and policymakers. CPD planning must take into account local and national priorities as well as personal learning needs. However, the definition of social accountability and the stages at which it is addressed is sometimes vague and this added to the difficulty of identifying relevant studies in the literature. Nonetheless, there were some "best practices" evident via Canadian and American studies which focused on models of socially accountable CPD, as well as examples of interdisciplinary collaboration in Canada, the United States, Australia, Great Britain, and the United Arab Emirates. However, there is a definite need for increased research and publication of such "best practice" initiatives. There is also a need for Canadian health professional schools to facilitate this process by sharing their experiences and resources if possible. An extensive literature review was conducted between January and March 2004. Due to time constraints, it was limited to articles written in the English language. The databases/sources utilized included: Medline (now known as Pubmed

Economic security, 1935-85.

Science.gov (United States)

Reno, V P; Grad, S

1985-12-01

The economic well-being of both working and retired persons has improved significantly since the Social Security Act was passed in 1935. More people are employed now than at any time since then, despite declining employment among the aged and more years of school attendance among the young. The ratio of non-workers to workers--a broad measure of dependency--is lower now than at any time since the 1930's. Social security has grown and matured to become a strong foundation of retirement income, and other work-related employee benefits have grown in tandem with social security. Employer contributions for social insurance and related employee benefits have grown from being about a 1-percent supplement to aggregate wages and salaries in 1929 to nearly 20 percent today. Social security and Medicare account for just over a fourth of employer contributions, while other public and private retirement systems represent just over another fourth. The balance of benefits for active workers includes group health and life insurance, unemployment insurance, workers' compensation, temporary disability insurance, and related benefits. Pay for holidays, vacations, and sick leave is estimated to have increased from less than 1 percent of aggregate pay in 1929 to about 10 percent today. The improved economic status of the aged has been documented by a series of surveys beginning in 1941-42 and carried out from time to time until 1972 and biennially since 1976. The earlier surveys were supplemented with estimates from record data and tables from the Bureau of the Census. The income of the aged as a whole has grown by about 75 percent over the past 2 decades after taking inflation into account. The income of the aged as a whole grew faster than that of the nonaged in the 1970's and early 1980's when real social security benefits increased faster than inflation and wages lagged behind it. New beneficiaries in 1982 were in better health and were more likely to retire because they wanted to

The Influence of Globalization on the Change and Convergence of Social Security Transfer: An Empirical Analysis for OECD Counties

Directory of Open Access Journals (Sweden)

Jinyoung Hwang

2007-12-01

Full Text Available Using a cross-section of OECD countries, this paper examines the relationship between globalization and the change and convergence of social security transfer. Globalization has arguably had a profound impact on the use of social protection in states, since it is normally accompanied with increases in income inequality, polarization, and unemployment. In addition, globalization may lead to socio- economic policy harmonization across countries. The empirical results show that there exists a significant and positive relationship between social security transfer in GDP and the globalization index based on political, economic, and social integrations. Also, we found the convergence phenomenon of social security transfer in OECD countries, applying the traditional methodology of convergence and convergence. Therefore, there is evidence in OECD countries that globalization indirectly affects the convergence of social security transfer in addition to direct relation to social security transfer in GDP.

Harmonization of social security law of Serbia with the law of European Union

Directory of Open Access Journals (Sweden)

Golubović Velizar

2011-01-01

Full Text Available In this work, the author shortly exposes Communitarian social security law and remained tasks of the harmonization of Serbian legislation in this field. Recently some amendments of legislation were made in order to strengthen principles of gender equality and prevent discrimination, to regulate employment of persons with disability, as well as to install supervision in Institutions for occupational retirement. Regarding the compulsory social insurance in Serbia it may be concluded that there exists a high degree of compliance with the EU legislation, with an exception of privileged mode of entitlement for old age and disability pensions for women and partial disability caused by work injury where it is necessary to conclude agreements on social security with 10 EU states members. On the other side, occupational retirement provision is partially incompatible with Communitarian social security law, i.e. with Directive 2003/41/EC in the field of technical provision, as well as with Directive 113/2004/EU regarding the obligation of equation of the life expectancy for both sexes.

78 FR 37244 - Submission for Review: We Need Important Information About Your Eligibility for Social Security...

Science.gov (United States)

2013-06-20

... Important Information About Your Eligibility for Social Security Disability Benefits, RI 98-7. As required... Personnel Management. Title: We Need Important Information About Your Eligibility for Social Security... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: We Need Important Information About Your...

Security and privacy preserving in social networks

CERN Document Server

Chbeir, Richard

2013-01-01

This volume aims at assessing the current approaches and technologies, as well as to outline the major challenges and future perspectives related to the security and privacy protection of social networks. It provides the reader with an overview of the state-of-the art techniques, studies, and approaches as well as outlining future directions in this field. A wide range of interdisciplinary contributions from various research groups ensures for a balanced and complete perspective.

Implementation of Learning Organization Components in Ardabil Social Security Hospital

Directory of Open Access Journals (Sweden)

Azadeh Zirak

2015-06-01

Full Text Available This study aimed to investigate the implementation of learning organization characteristics based on Marquardt systematic model in Ardabil Social Security Hospital. The statistical population of this research was 234 male and female employees of Ardabil Social Security Hospital. For data collection, Marquardt questionnaire was used in the present study which its validity and reliability had been confirmed. Statistical analysis of hypotheses based on independent samples t-test showed that learning organization characteristics were used more than average level in some subsystems of Marquardt model and there was a significant difference between current position and excellent position based on learning organization characteristic application. According to the research findings, more attention should be paid to the subsystems of learning organization establishment and balanced development of these subsystems.

77 FR 43639 - Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration (SSA...

Science.gov (United States)

2012-07-25

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2011-0090] Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration (SSA)/Department of Veterans Affairs (VA.... SUPPLEMENTARY INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503...

77 FR 54943 - Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration (SSA...

Science.gov (United States)

2012-09-06

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2012-0016] Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration (SSA)/Department of Veterans Affairs (VA.... SUPPLEMENTARY INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503...

20 CFR 404.469 - Nonpayment of benefits where individual has not furnished or applied for a Social Security number.

Science.gov (United States)

2010-04-01

... not furnished or applied for a Social Security number. 404.469 Section 404.469 Employees' Benefits... or applied for a Social Security number. No monthly benefits will be paid to an entitled individual... or her Social Security number, or, if the individual has not been assigned a number, he or she makes...

Social climate along the pathway of care in women's secure mental health service: variation with level of security, patient motivation, therapeutic alliance and level of disturbance.

Science.gov (United States)

Long, C G; Anagnostakis, K; Fox, E; Silaule, P; Somers, J; West, R; Webster, A

2011-07-01

Social climate has been measured in a variety of therapeutic settings, but there is little information about it in secure mental health services, or how it may vary along a gender specific care pathway. To assess social climate in women's secure wards and its variation by level of security and ward type, therapeutic alliance, patient motivation, treatment engagement and disturbed behaviour. Three-quarters (80, 76%) of staff and nearly all (65, 92%) of patients in the two medium-security wards and two low-security wards that comprised the unit completed the Essen Climate Evaluation Schema (EssenCES) and the California Psychotherapy Alliance Scale (CALPAS); patients also completed the Patient Motivation Inventory (PMI). Pre-assessment levels of disturbed behaviour and treatment engagement were recorded. Social climate varied according to ward type and level of security. EssenCES ratings indicative of positive social climate were associated with lower levels of security; such ratings were also associated with lower behavioural disturbance and with higher levels of motivation, treatment engagement and therapeutic alliance. This serial cross-sectional survey indicated that use of the EssenCES alone might be a good practical measure of treatment progress/responsivity. A longitudinal study would be an important next step in establishing the extent to which it would be useful in this regard. Copyright © 2010 John Wiley & Sons, Ltd.

MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

OpenAIRE

Dogar Cristian; Tatiana Dãnescu

2012-01-01

Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future ...

The Migration Security in Russian Society amid Ethnic and Social Conflicts Aggravation

Directory of Open Access Journals (Sweden)

N А Tkacheva

2011-03-01

Full Text Available National security protection emerges as an indispensable factor for the development of personality, society, and state amid the increasing complexity of international migration processes. The article touches upon the peculiarities of ethnic and social relations between migrants and members of the host country providing insight into the novel category of "migration security".

Security of attachment and quality of mother-toddler social interaction in a high-risk sample.

Science.gov (United States)

Haltigan, John D; Lambert, Brittany L; Seifer, Ronald; Ekas, Naomi V; Bauer, Charles R; Messinger, Daniel S

2012-02-01

The quality of children's social interactions and their attachment security with a primary caregiver are two widely studied indices of socioemotional functioning in early childhood. Although both Bowlby and Ainsworth suggested that the parent-child interactions underlying the development of attachment security could be distinguished from other aspects of parent-child interaction (e.g., play), relatively little empirical research has examined this proposition. The aim of the current study was to explore this issue by examining concurrent relations between toddler's attachment security in the Strange Situation Procedure and quality of mother-child social interaction in a high-risk sample of toddlers characterized by prenatal cocaine exposure and low levels of maternal education. Analyses of variance suggested limited relations between attachment security and quality of social interaction. Further research examining the interrelations among various components of the parent-child relationship is needed. Copyright © 2011 Elsevier Inc. All rights reserved.

Should the poor have no medicines to cure? A study on the association between social class and social security among the rural migrant workers in urban China.

Science.gov (United States)

Guan, Ming

2017-11-07

The rampant urbanization and medical marketization in China have resulted in increased vulnerabilities to health and socioeconomic disparities among the rural migrant workers in urban China. In the Chinese context, the socioeconomic characteristics of rural migrant workers have attracted considerable research attention in the recent past years. However, to date, no previous studies have explored the association between the socioeconomic factors and social security among the rural migrant workers in urban China. This study aims to explore the association between socioeconomic inequity and social security inequity and the subsequent associations with medical inequity and reimbursement rejection. Data from a regionally representative sample of 2009 Survey of Migrant Workers in Pearl River Delta in China were used for analyses. Multiple logistic regressions were used to analyze the impacts of socioeconomic factors on the eight dimensions of social security (sick pay, paid leave, maternity pay, medical insurance, pension insurance, occupational injury insurance, unemployment insurance, and maternity insurance) and the impacts of social security on medical reimbursement rejection. The zero-inflated negative binomial regression model (ZINB regression) was adopted to explore the relationship between socioeconomic factors and hospital visits among the rural migrant workers with social security. The study population consisted of 848 rural migrant workers with high income who were young and middle-aged, low-educated, and covered by social security. Reimbursement rejection and abusive supervision for the rural migrant workers were observed. Logistic regression analysis showed that there were significant associations between socioeconomic factors and social security. ZINB regression showed that there were significant associations between socioeconomic factors and hospital visits among the rural migrant workers. Also, several dimensions of social security had significant

DATA Act File B Object Class and Program Activity - Social Security

Data.gov (United States)

Social Security Administration — The DATA Act Information Model Schema Reporting Submission Specification File B. File B includes the agency object class and program activity detail obligation and...

75 FR 7546 - Foreign Trade Regulations (FTR): Eliminate the Social Security Number (SSN) as an Identification...

Science.gov (United States)

2010-02-22

... DEPARTMENT OF COMMERCE Census Bureau 15 CFR Part 30 [Docket Number: 090422707-91445-02] RIN 0607-AA48 Foreign Trade Regulations (FTR): Eliminate the Social Security Number (SSN) as an Identification... Trade Regulations (FTR) to eliminate the requirement to report a Social Security Number (SSN) as an...

Human Development Index and Efficiency level of Social Security Hospitals

Directory of Open Access Journals (Sweden)

H. Sepehrdost

2012-04-01

Full Text Available Introduction & Objective: Hospitals as one of the main institutions providing health care services play an important role in the health system and allocate a high percentage of health sector's budget to them. This study aimed to answer whether social security hospitals efficiency levels are the same for all provinces in Iran? And whether any relationship exists between the human development indexes (HDI of the provinces and technical efficiency levels of the hospitals?Materials & Methods: Data envelopment analysis model has been used to measure technical efficiency of 65 social security hospitals, including small hospitals (working with lower than one hundred active beds and large hospitals (working with over one hundred active beds during the years 2007 to 2009. Further, the relationship between human development index and technical efficiency of hospitals in the provinces has been analyzed.Results: Results show that the average technical efficiency of small and large hospitals working in low and medium HDI provinces (0.912 and 0.937 are more than the average technical efficiency of hospitals in higher HDI provinces (0.870 and 0.887.Conclusion: It is recommended that social security organization concentrated distribute its hospital services in provinces with lower HDI and higher density of population living under the coverage of organization’s insurance. This will eventually puts its positive effects on per capita income of people, as well as more equitable distribution of income. (Sci J Hamadan Univ Med Sci 2012;19(1:32-38

Improvement of economic security management system of municipalities with account of transportation system development: methods of assessment

Science.gov (United States)

Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena

2017-10-01

The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.

Nation State as Security Provider in Human Security Issue

OpenAIRE

Maya Padmi, Made Fitri

2015-01-01

Human Security notion is emphasizing on human as the central of security studies, challenging the position of state as the core of security. Some studies are tried to separate the state security and human security, however there are strong connection between these two notions. State has important role in establishing and maintaining the security of its own citizens. Through social contract and social security protection, state are oblige to set the security of its own people as their security...

Social security reform in two stages

Directory of Open Access Journals (Sweden)

Carlos Ranulfo Melo

2006-01-01

Full Text Available This article analyzes Brazilian social security reform during the Fernando Henrique and Lula Administrations. After comparing the contexts in which the different Constitutional Amendment proposals (PECs were submitted and the behavior by Members of Congress during the two periods, we argue that a contextual change (namely a switch in places between government and opposition affected the distribution of preferences and resources between the players and impacted the government in the various arenas in which the game was being played, and that as a result the reformist agenda has made more progress under the current Workers' Party administration.

76 FR 18812 - Submission for Review: We Need the Social Security Number of the Person Named Below, RI 38-45

Science.gov (United States)

2011-04-05

... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: We Need the Social Security Number of the... request (ICR) 3206-0144, We Need the Social Security Number of the Person Named Below, RI 38-45. As... Operations, Retirement Services, Office of Personnel Management. Title: We Need the Social Security Number of...

Domestic Labor and the Lack of Social Security Protection in Brazil: Questions for Analysis

Directory of Open Access Journals (Sweden)

Rita de Lourdes de Lima

2010-01-01

Full Text Available This article analyzes domestic labor in Brazil, considering gender, the sexual division of labor and social security, which are influenced by the social transformations of the late 20th century. To do so, a dialog was established with various theoreticians including: Boschetti, Hirata, Kergoat, Nogueira and Saffioti.A historical review of the sexual division of labor in capitalist society is conducted, utilizing the concept of gender and examining inequality between men and women in the work force. Then, looking at social security in Brazil, the  implications of counter reforms to the system for female labor and particularly for domestic work are analyzed, identifying the real lack of social protection suffered by the entire working class.

Individual Savings Accounts and the Life-Cycle Approach to Social Insurance

DEFF Research Database (Denmark)

Sørensen, Peter Birch; Hansen, Martin Ino; Bovenberg, A. Lans

Using Danish data, we find that about three fourths of the taxes levied to finance public transfers actually finance benefits that do not redistribute between people but redistribute income over the life cycle of individual taxpayers. This provides a rationale for financing part of social insurance...... via mandatory individual savings accounts. An account system that offers liquidity insurance and a lifetime income guarantee helps to alleviate the dilemma between insurance and incentives. To illustrate this, we analyse a specific proposal for reform of the Danish system of social insurance......, involving the use of individual accounts. We estimate how the reform would affect the distribution of lifetime incomes, the public budget, and economic efficiency...

A Critique on the Concept of Social Accountability in Higher Education

Science.gov (United States)

Pedroza Flores, René; Villalobos Monroy, Guadalupe; Reyes Fabela, Ana María

2015-01-01

This paper attempts to present a critique of the concept and meaning of the term social accountability at university level from a critical point of view. The main objective is to analyze and re-build the term accountability in order to contextualize it for public universities. First, we present the importance of the idea of accountability in…

Helping the Hacker? Library Information, Security, and Social Engineering

Directory of Open Access Journals (Sweden)

Samuel T. C. Thompson

2006-12-01

Full Text Available Social engineering is the use of nontechnical means to gain unauthorized access to information or computer systems. While this method is recognized as a major security threat in the computer industry, little has been done to address it in the library field. This is of particular concern because libraries increasingly have access to databases of both proprietary and personal information. This tutorial is designed to increase the awareness of library staff in regard to the issue of social engineering.

Improving social accountability processes in the health sector in sub-Saharan Africa: a systematic review.

Science.gov (United States)

Danhoundo, Georges; Nasiri, Khalidha; Wiktorowicz, Mary E

2018-04-13

Social accountability is a participatory process in which citizens are engaged to hold politicians, policy makers and public officials accountable for the services that they provide. In the Fifteenth Ordinary Session of the Assembly of the African Union, African leaders recognized the need for strong, decentralized health programs with linkages to civil society and private sector entities, full community participation in program design and implementation, and adaptive approaches to local political, socio-cultural and administrative environments. Despite the increasing use of social accountability, there is limited evidence on how it has been used in the health sector. The objective of this systematic review was to identify the conditions that facilitate effective social accountability in sub-Saharan Africa. Electronic databases (MEDLINE, PsycINFO, Sociological Abstracts, Social Sciences Abstracts) were searched for relevant articles published between 2000 and August 2017. Studies were eligible for inclusion if they were peer-reviewed English language publications describing a social accountability intervention in sub-Saharan Africa. Qualitative and quantitative study designs were eligible. Fourteen relevant studies were included in the review. The findings indicate that effective social accountability interventions involve leveraging partnerships and building coalitions; being context-appropriate; integrating data and information collection and analysis; clearly defined roles, standards, and responsibilities of leaders; and meaningful citizen engagement. Health system barriers, corruption, fear of reprisal, and limited funding appear to be major challenges to effective social accountability interventions. Although global accountability standards play an important guiding role, the successful implementation of global health initiatives depend on national contexts.

Social accounting –factor for developing the enterprise’s internal and external environment

Directory of Open Access Journals (Sweden)

Ungureanu, M.

2012-01-01

Full Text Available Social responsibility represents a strategic approach that allows an economic entity to anticipate and solve its problems with third parties, for long-term successful projects. Thus, reputation becomes an invaluable asset which, although intangible, should be used with caution. This paper aims to analyze the role of the traditional accounting system, reflecting the impact of economic activities on the social environment in which they operate. It also makes reference to the opportunity to implement the concept of social accounting into enterprise practice, mainly by analyzing social policies’ costs and benefits.

The Potential Effects of Obesity on Social Security Claiming Behavior and Retirement Benefits.

Science.gov (United States)

Knoll, Melissa A Z; Shoffner, Dave; O'Leary, Samantha

2018-04-16

Obesity prevalence among Americans has increased for nearly three decades. We explore the relationship between the rise in obesity and Social Security retirement benefit claiming, a decision impacting nearly all aging Americans. Specifically, we investigate whether obesity can affect individuals' decision to claim benefits early, a choice that has important implications for financial security in retirement, particularly for those with lower socioeconomic status (SES). We use a microsimulation model called MINT6 (Modeling Income in the Near Term, version 6) to demonstrate the potential effects of obesity on subjective life expectancy and claiming behavior. We impute obesity status using data from the National Health and Nutrition Examination Survey (NHANES), which describes the distribution of obesity prevalence within the United States by gender, poverty status, and race/ethnicity. We find that the rise in obesity and the consequent incidence of obesity-related diseases may lead some individuals to make claiming decisions that lead to lower monthly and lifetime Social Security retirement benefits. Further, we find that the potential economic impact of this decision is larger for those with lower SES. We present a behavioral perspective by addressing the potential effects that obesity can have on individuals' retirement decisions and their resulting Social Security retirement benefits.

Extension of social security coverage for the informal economy in Indonesia : surveys in the urban and rural informal economy

OpenAIRE

Angelini, John; Hirose, Kenichi

2004-01-01

This paper focuses on the extension of social security coverage to workers in the informal economy. In particular, the paper presents the results of surveys assessing social security needs of workers in the informal economy in both urban and rural areas. The outcome of these surveys provides primary information for the development of effective policy on social security coverage extension to these groups of workers.

Health and Social Security Needs of Rickshaw Pullers in Ranchi.

Science.gov (United States)

Kumar, Anant; Thomas, Joe; Wadhwa, Sonal S; Mishra, Aprajita; Dasgupta, Smita

2016-07-01

A significant number of "marginalized" population groups are denied their health rights, healthcare access, benefits of government health programs, and other health-related social security benefits. These population groups, particularly the rickshaw pullers of India, are vulnerable because of their poor social and economic status, migration history, lack of permanent settlements, lack of social capital, and so on. These reasons, coupled with other social-political reasons, lead to no or limited access to health services and poor health conditions. This study intends to explore and understand the context and health seeking behavior of rickshaw pullers in Ranchi, the capital city of Jharkhand state in India, with special reference to wider social determinants of health such as, access, affordability, and delivery of health services. The data was collected from 1,000 rickshaw pullers from 40 "rickshaw garages" in Ranchi. The findings of the study show that rickshaw pullers can't afford to "attach" much importance to their health due to various reasons and suffer from a variety of occupational and other illnesses. The health conditions of the rickshaw pullers are affected by poverty, negligence, illiteracy, lack of awareness and unavailability of affordable, quality health services. These are only a symptom of the larger structural issues affecting health. The study suggests that rickshaw pullers, being a marginalized and excluded population group, require special health and social security programs that include safe, affordable, and accessible services along with a special focus on health education, behavior change, and promotion of appropriate health-seeking behavior.

Creating equal opportunities: the social accountability of medical education.

Science.gov (United States)

Gibbs, Trevor; McLean, Michelle

2011-01-01

As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

Social security reform in Central and Eastern Europe: variations on a Latin American theme.

Science.gov (United States)

Kritzer, B E

After Chile reformed its social security system in 1981, several other Latin American countries and certain Central and Eastern European (CEE) countries implemented the Chilean model, with some variations: either a single- or multitier system, or with a period of transition to take care of those in the labor force at the time of the change. The single-tier version consists of individual accounts in pension fund management companies. Multi-tier systems retain some form of public program and add mandatory individual accounts. Most of the CEE countries did not want to incur the high transition costs associated with the Chilean model. The switch to a market economy had already strained their economies. Also, the countries' desire to adopt the European Union's Euro as their currency--a move that required a specific debt ceiling--limited the amount of additional debt they could incur. This article describes the CEE reforms and makes some comparisons with the Latin American experience. Most of the CEE countries have chosen a mixed system and have restructured the pay-as-you-go (PAYGO) tier, while the Latin American countries have both single- and multi-tier systems. Some CEE countries have set up notional defined contribution (NDC) schemes for the PAYGO tier in which each insured person has a hypothetical account made up of all contributions during his or her working life. Survivors and disability programs in CEE have remained in the public tier, but in most of the Latin American programs the insured must purchase a separate insurance policy. Issues common to both regions include: Administrative costs are high and competition is keen, which has led to consolidation and mergers among the companies and a large market share controlled by a few companies. Benefits are proportionately lower for women than for men. A large, informal sector is not covered by social security. This sector is apparently much larger in Latin America than in the CEE countries. Issues that are unique

Time for action: key considerations for implementing social accountability in the education of health professionals.

Science.gov (United States)

Ventres, William; Boelen, Charles; Haq, Cynthia

2017-09-12

Within health professional education around the world, there exists a growing awareness of the professional duty to be socially responsible, being attentive to the needs of all members of communities, regions, and nations, especially those who disproportionately suffer from the adverse influence of social determinants. However, much work still remains to progress beyond such good intentions. Moving from contemplation to action means embracing social accountability as a key guiding principle for change. Social accountability means that health institutions attend to improving the performance of individual practitioners and health systems by directing educational and practice interventions to promote the health of all the public and assessing the systemic effects of these interventions. In this Reflection, the authors (1) review the reasons why health professional schools and their governing bodies should codify, in both curricular and accreditation standards, norms of excellence in social accountability, (2) present four considerations crucial to successfully implementing this codification, and (3) discuss the challenges such changes might entail. The authors conclude by noting that in adopting socially accountable criteria, schools will need to expand their philosophical scope to recognize social accountability as a vitally important part of their institutional professional identity.

Imperfect Annuity Markets, Unintended Bequests, and the Optimal Age Structure of Social Security Benefits

OpenAIRE

Martin Feldstein

1989-01-01

The social security program now provides a constant real benefit throughout each retirees lifetime. This paper examines whether total welfare would rise if benefits were lower in early retirement years (when most individuals have some saving with which to finance consumption) and higher in later years (when the uncertainty of survival and the absence of actuarially fair private annuities makes the availability of social security benefits more important.) The analysis shows that there is a pot...

Social Security Administration - Quarterly Data for Spoken Language Preferences of Supplemental Security Income Blind and Disabled Applicants (2016-onwards)

Data.gov (United States)

Social Security Administration — This data set provides quarterly volumes for language preferences at the national level of individuals filing claims for SSI Blind and Disabled benefits from fiscal...

20 CFR 416.665 - How does your representative payee account for the use of benefits?

Science.gov (United States)

2010-04-01

... for the use of benefits? 416.665 Section 416.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... in order to make accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits or other required reports, we may require...

20 CFR 404.2065 - How does your representative payee account for the use of benefits?

Science.gov (United States)

2010-04-01

... for the use of benefits? 404.2065 Section 404.2065 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... records of how benefits were used in order to make accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits...

CORPORATE SOCIAL RESPONSIBILITY AS A FACTOR INFLUENCING THE DEVELOPMENT OF SOCIAL ACCOUNTING AND ASSESSMENT OF EMPLOYERS

Directory of Open Access Journals (Sweden)

Joanna Krasodomska

2013-05-01

Full Text Available The idea of corporate social responsibility (CSR is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing information on the organization’s achievements in respect of the CSR concept implementation. During the current economic crisis, company relationships with employees have become the most important of all the issues related to CSR. Additional challenges in this respect are posed by Generation Y comprising the people born after 1980 who enter the labor market. For them, the socially responsible employer is even more important than high earnings. The main aim of this paper is to present the results of the research carried out at the end of 2010 among a group of external students at Cracow University of Economics. The research was conducted one month before the students obtained their Bachelor’s degrees. The survey focused on determining how much knowledge the prospective graduates had about CSR, how important CSR was to them as a criterion for selection of their workplace and how they regarded the inclusion of information on CSR in the framework of the company’s accounting system

Market Valuation of Accrued Social Security Benefits

OpenAIRE

John Geanakoplos; Stephen P. Zeldes

2009-01-01

One measure of the health of the Social Security system is the difference between the market value of the trust fund and the present value of benefits accrued to date. How should present values be computed for this calculation in light of future uncertainties? We think it is important to use market value. Since claims on accrued benefits are not currently traded in financial markets, we cannot directly observe a market value. In this paper, we use a model to estimate what the market price for...

The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

Directory of Open Access Journals (Sweden)

Ayman Zerban

2013-11-01

Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

Physicians' Self-Conceptions of Their Expertise in Statutory Health Insurance and Social Security Systems.

Science.gov (United States)

Seger, Wolfgang; Nüchtern, Elisabeth

2015-07-01

Medical experts who practice social medicine have a strong ethical approach for their professional positions. Their reports must reflect an objective, independent, high-quality assessment of interactions between health status and the disability of individuals. However, they must simultaneously consider the societal involvement of these individuals when determining the framework of the Statutory Health Insurance and Social Security Systems. Their task is to recommend sociomedical benefits that are tailored to suit personal needs and that respect the individual life situations of the persons involved, thus complementing the efforts of healthcare professionals in clinical settings. The editorial describes the self-conception of this medical specialty on behalf of the German Society of Social Medicine and Prevention (DGSMP). Policy makers in social insurances and social security systems generally must respect independent sociomedical recommendations as a crucial point for further realistic development activities.

Social security as Markov equilibrium in OLG models: A note

DEFF Research Database (Denmark)

Gonzalez Eiras, Martin

2011-01-01

I refine and extend the Markov perfect equilibrium of the social security policy game in Forni (2005) for the special case of logarithmic utility. Under the restriction that the policy function be continuous, instead of differentiable, the equilibrium is globally well defined and its dynamics...

Oral health status in older adults with social security in Mexico City: Latent class analysis.

Science.gov (United States)

Sánchez-García, Sergio; Heredia-Ponce, Erika; Cruz-Hervert, Pablo; Juárez-Cedillo, Teresa; Cárdenas-Bahena, Angel; García-Peña, Carmen

2014-02-01

To explore the oral health status through a latent class analysis in elderly social security beneficiaries from Southwest Mexico City. Cross-sectional study of beneficiaries of the State Employee Social Security and Social Services Institute (ISSSTE, in Spanish) and the Mexican Institute of Social Security (IMSS, in Spanish) aged 60 years or older. Oral health conditions such as edentulism, coronal and root caries (DMFT and DFT ≥ 75 percentile), clinical attachment loss (≥ 4 mm), and healthy teeth (≤ 25 percentile) were determined. A latent class analysis (LCA) was performed to classify the oral health status of dentate patients. In total, 336 patients were included (47.9% from the ISSSTE and 52.1% from the IMSS), with an average age of 74.4 (SD = 7.1) years. The 75th percentile of the DMFT = 23 and of the DFT = 2. Of the patients, 77.9% had periodontal disease. The 25th percentile of healthy teeth = 4. A three class model is adequate, with a high classification quality (Entropy = 0.915). The patients were classified as "Edentulous" (15.2%), "Class 1 = Unfavorable" (13.7%), "Class 2 = Somewhat favorable" (10.4%), and "Class 3 = Favorable" (60.7%). Using "Class 3 = Favorable" as a reference, there was an association (OR = 3.4; 95% CI = 1.8-6.4) between being edentulous and being 75 years of age and over, compared with the 60- to 74-year age group. The oral health in elderly social security beneficiaries is not optimal. The probability of becoming edentulous increases with age. A three-class model appropriately classifies the oral health dimensions in the elderly population. Key words:Elderly, Latent class analysis (LCA), oral health, social security, Mexico.

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Science.gov (United States)

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

Earnings Sharing in the U.S. Social Security System: A Microsimulation Analysis of Future Female Retirees

Science.gov (United States)

Iams, Howard M.; Reznik, Gayle L.; Tamborini, Christopher R.

2010-01-01

Purpose: As part of an ongoing effort to analyze the distributional implications of potential policy reforms to the U.S. Social Security system, we consider the widely discussed reform of earnings sharing. Such an approach has been viewed as a way to "update" Social Security's family benefits based on marital status and as a means to…

Extending Situated Language Comprehension (Accounts) with Speaker and Comprehender Characteristics: Toward Socially Situated Interpretation.

Science.gov (United States)

Münster, Katja; Knoeferle, Pia

2017-01-01

More and more findings suggest a tight temporal coupling between (non-linguistic) socially interpreted context and language processing. Still, real-time language processing accounts remain largely elusive with respect to the influence of biological (e.g., age) and experiential (e.g., world and moral knowledge) comprehender characteristics and the influence of the 'socially interpreted' context, as for instance provided by the speaker. This context could include actions, facial expressions, a speaker's voice or gaze, and gestures among others. We review findings from social psychology, sociolinguistics and psycholinguistics to highlight the relevance of (the interplay between) the socially interpreted context and comprehender characteristics for language processing. The review informs the extension of an extant real-time processing account (already featuring a coordinated interplay between language comprehension and the non-linguistic visual context) with a variable ('ProCom') that captures characteristics of the language user and with a first approximation of the comprehender's speaker representation. Extending the CIA to the sCIA (social Coordinated Interplay Account) is the first step toward a real-time language comprehension account which might eventually accommodate the socially situated communicative interplay between comprehenders and speakers.

Extending Situated Language Comprehension (Accounts with Speaker and Comprehender Characteristics: Toward Socially Situated Interpretation

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Katja Münster

2018-01-01

Full Text Available More and more findings suggest a tight temporal coupling between (non-linguistic socially interpreted context and language processing. Still, real-time language processing accounts remain largely elusive with respect to the influence of biological (e.g., age and experiential (e.g., world and moral knowledge comprehender characteristics and the influence of the ‘socially interpreted’ context, as for instance provided by the speaker. This context could include actions, facial expressions, a speaker’s voice or gaze, and gestures among others. We review findings from social psychology, sociolinguistics and psycholinguistics to highlight the relevance of (the interplay between the socially interpreted context and comprehender characteristics for language processing. The review informs the extension of an extant real-time processing account (already featuring a coordinated interplay between language comprehension and the non-linguistic visual context with a variable (‘ProCom’ that captures characteristics of the language user and with a first approximation of the comprehender’s speaker representation. Extending the CIA to the sCIA (social Coordinated Interplay Account is the first step toward a real-time language comprehension account which might eventually accommodate the socially situated communicative interplay between comprehenders and speakers.

Twitter, Facebook, and Ten Red Balloons: Social Network Problem Solving and Homeland Security

OpenAIRE

Ford, Christopher M.

2011-01-01

This article appeared in Homeland Security Affairs (February 2011), v.7 no.1 This essay, the winner of the Center for Homeland Defense and Security (CHDS) Essay Contest in 2010, looks at how homeland security could benefit from crowd-sourced applications accessed through social networking tools such as Twitter and Facebook. Christopher M. Ford looks at the apparent efficacy of two such endeavors: the Defense Advanced Research Projects Agency'۪s (DARPA) competition to find ten 8-foot balloo...

Social Media Platforms as a Tool for Sharing Emotions. A Perspective upon the National Security Agencies

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Ramona-Diana LEON

2016-05-01

Full Text Available Emotions importance increases even more in the context of the national security agencies. Since their mission is to protect and defend the citizens against attacks and also to provide leadership and justice services to other agencies and partners, the aim of the information they post on social media should be twofold: on the one hand, it should reflect the attitudes, values and beliefs, supported by the institution, and on the other hand, it should have an impact on citizens feeling of security. But, do they manage to meet these demands? Are they focusing on impressing the audience or they concentrate on sharing specific emotions? Is it a marketing strategy or a knowledge strategy? Starting from these, the purpose of this research is to set a nexus between emotions and the use of social media by the national security organizations. In other words, we aim (i to determine the main types of emotions, (ii to establish whether these are shared within the social media platforms, (iii to identify the purpose for which the national security organizations use social media, (iv to determine whether social media could serve as Ba for the national security organizations. In order to achieve these objectives, we employ an ethic approach and develop a longitudinal study based on quantitative and qualitative content analysis. The results prove that social media platforms may serve as Ba since they appear as a shared space which fosters individual and collective knowledge creation and sharing. The national security agencies  use social media platforms for combining the classical four types of Ba: originating Ba (it shares its emotions, feelings and thoughts through its posts, interacting Ba (through the generated reactions and comments, it ensures the development of shared models and the conversion of tacit knowledge into explicit knowledge, cyber Ba (by fostering the virtual interaction among its followers and exercising Ba (by facilitating the creation of

Cost of the Cervical Cancer Screening Program at the Mexican Social Security Institute

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Víctor Granados-García

2014-09-01

Full Text Available Objective. To estimate the annual cost of the National Cervical Cancer Screening Program (CCSP of the Mexican Institute of Social Security (IMSS. Materials and methods. This cost analysis examined regional coverage rates reported by IMSS. We estimated the number of cytology, colposcopy, biopsy and pathology evaluations, as well as the diagnostic test and treatment costs for cervical intraepithelial neoplasia grade II and III (CIN 2/3 and cervical cancer. Diagnostic test costs were estimated using a micro-costing technique. Sensitivity analyses were performed. Results. The cost to perform 2.7 million cytology tests was nearly 38 million dollars, which represents 26.1% of the total program cost (145.4 million. False negatives account for nearly 43% of the program costs. Conclusion. The low sensitivity of the cytology test generates high rates of false negatives, which results in high institutional costs from the treatment of undetected cervical cancer cases.

How Family Status and Social Security Claiming Options Shape Optimal Life Cycle Portfolios.

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Hubener, Andreas; Maurer, Raimond; Mitchell, Olivia S

2016-04-01

We show how optimal household decisions regarding work, retirement, saving, portfolio allocations, and life insurance are shaped by the complex financial options embedded in U.S. Social Security rules and uncertain family transitions. Our life cycle model predicts sharp consumption drops on retirement, an age-62 peak in claiming rates, and earlier claiming by wives versus husbands and single women. Moreover, life insurance is mainly purchased on men's lives. Our model, which takes Social Security rules seriously, generates wealth and retirement outcomes that are more consistent with the data, in contrast to earlier and less realistic models.

CONSIDERATIONS ON THE PAY SYSTEM AND SOCIAL SECURITY IN SPAIN

OpenAIRE

Mihaela – Andreea Nastasie

2012-01-01

In the current context of economic crisis which manifests the world can see a very important role of the pay systems and social security in economic and social life. Staff wages means establishing a salary entitlements owed to employees and their payment, as established at the end of collective or individual employment contracts. In Spain there are various collective agreements according to geographical areas and activities. A fair and balanced wage was and will remain a core area of human re...

THE ROLE OF THE ACCOUNTANCY PROFESSIONAL BODIES IN DEVELOPING SOCIAL AND ENVIRONMENTAL REPORTING

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Girbina Madalina

2011-07-01

Full Text Available In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and rebuild trust in business and to identify new forms of value creation based on addressing societal challenges, which may represent a way out of the crisis. A priority area is repesented by companies transparency on environmental and social issues. This research aims to assess the involvement of the professional accountancy bodies in the development of social and environmental reporting. After a review of research studies on corporate social and environmental disclosure and the role of the accounting profession in this context, the research identifies the strategies, policies and actions taken by the International Federation of Accountants (IFAC and of the Federation of European Expert Accountants (FEE based on content analysis of public documents issued by the two bodies. The cases were selected having the influence exerted by the two organisms on other professional bodies and their ability to trace the strategic lines of the accounting profession at the international and European level. The basis upon which the accounting profession was founded and continues to exist is public trust, which is the degree to which the public has confidence in the services provided by the accounting profession. Society is currently expressing high demands on the discipline of accounting and therefore the profession is under pressure to expand its horizons to better reflect these demands. The research revealed that both accounting bodies had an intense activity and initiated political actions in the corporate social and environmental reporting field including sustainability in their strategic objectives. The following areas of involvement have been identified: issuance of

THE EVOLUTION AND THE NEW FRONTIERS OF SOCIAL RESPONSIBILITY ACCOUNTING

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Anna Wildowicz-Giegiel

2014-05-01

Full Text Available It is required currently from enterpeneurs to run their business according to the principles of sustainable development. As a result the rapid growth for corporate social responsibility among business owners is commonly observed. They started noticing that being socially responsible can help improve financial results and competitiveness. In order to achieve these goals company involving in corporate social responsibility should disclose accurately and credibly information on the social and environmental effects to both external and internal stakeholders. The research was aimed at indicating the limitations of traditional accounting and the benefits of integrated reporting. The research problem concerns the informative gap between data being reported in traditional financial reports and stakeholders’ requirements which appears as a consequence of existing accounting procedures and traditional financial reporting frameworks. According to hypothesis adopted in this paper integrated reporting helps diminish the information gap. On the basis of the conducted analysis it has to be said that, integrated reporting as a communication tool enables the company to build social trust and serve as a differentiator in a competitive environment. That is the reason why, despite the lack of a globally accepted integrated reporting framework, companies are more prone to prepare reports voluntarily.

Social Security for China’s Migrant Workers – Providing for Old Age

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Andrew Watson

2009-01-01

Full Text Available The concept of “migrant workers” derives from the household registration system of China’s planned economy period. The continued existence of that system conflicts with the development of an integrated labour market. The current social security system, based on household registration and a large number of local pools, discriminates against migrant workers because of their mobility and the lack of mechanisms to transfer benefits between pools. As a result, migrants have made major contributions to China’s economic development but do not get the same benefits as urban residents. Faced with this challenge, China’s government has begun to introduce policy reforms to improve social security for migrants. This article explores this development through a focus on old-age insurance. It analyses the special needs of migrants, the obstacles facing policy development and the proposed solutions. It argues that social justice and social equity require the development of a system that treats all citizens equally, and that the logic of an integrated labour market will ultimately require a unified national system of old-age insurance.

Importance of security and socialization in europeans life

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Diana Elena Şerb

2017-01-01

Full Text Available The purpose of this research is to examine the importance of safety and socialization in the lives of individuals. The influence of agents of socialization (school, family, friends are manifested as differences in preferences, feelings and thoughts of people. The article is structured in two parts. The first part presents the knowledge in the field, but in the context of Maslow's hierarchy of needs. In the second part is carried out an research among Europeans about some aspect of their lives: how they spend their free time, the feeling of attachment to the community, a sense of security and availability to communicate personal matters to their group of friends. The research method was investigating the secondary sources (database obtained from the survey from a site specializing in the analysis of living conditions of Europeans - European Social Survey. After the reception and processing of results in Excel and SPSS we obtained a general conclusion that people need to socialize, to be part of a group and feel safe.

Exploring the practical themes for medical education social accountability in Iran.

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Ahmady, Soleiman; Akbari Lakeh, Maryam

2015-01-01

The purpose of this paper is to explore themes for enhancing socially accountability in medical education. Medical education in Iran experience new challenges due to the enormous influence of changes in technology, development of new methods of teaching and learning, student requirements, patient management, financial credit constraints, and social and economic developments. For responding to these, use of strategic thinking in order to make appropriate decisions is the only solution. Strategic plans need to formulate practical guides which can help accountable to people's reasonable expectations. For this qualitative study, along with the 14(th)national conference on Medical Education in Iran, the opinions of experts were obtained during seven expert panels' group discussions, each lasting four hours and including 10 participants. Data were collected by audiotapes, which were then transcribed. Data analyzed using a thematic content analysis approach. Peer and member checking during analysis and data triangulation from other recent studies were used to increase the findings' trustworthiness. Among more than hundred meaning units groups identified the following eight main themes as affecting the social accountable medical education in Iran: organization of responsive education councils; development of community based courses; development in field training; organization of educational processes; homogeneity in educational rules and regulations; budget management, educational outcomes; educational programs in departments and groups. This study have found the main themes that might affecting social accountable medical education in Iran, where Iranian policymakers should consider those when plan to make changes in medical education and could potentially adopt the proven useful policies and strategies of other countries.

SOCIAL ACCOUNTING ASPECTS IN THE PREUNIVERSITY LEVEL REIMBURSEMENT OF STUDENTS

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CENAR IULIANA

2016-12-01

Full Text Available The specific accounting approaches in preuniversity accounting are reduced, including the segment accounted for the reimbursementof students travel expenses and other benefits. This paper aims to outline an image of the social aspects of education in the preuniversity public education, represented by reimbursement to the beneficiaries of education, how they are reflected in accounting through the budget classification and disclosed to users via public media. Specifically, our approach refers to scholarships provided by the local administration to support learning, professionalscholarships, as well as various support programs for students who come from families with material difficulties, whose financial backer is the state through school inspectorates.

The social accountability of doctors: a relationship based framework for understanding emergent community concepts of caring.

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Green-Thompson, Lionel P; McInerney, Patricia; Woollard, Bob

2017-04-12

Social accountability is defined as the responsibility of institutions to respond to the health priorities of a community. There is an international movement towards the education of health professionals who are accountable to communities. There is little evidence of how communities experience or articulate this accountability. In this grounded theory study eight community based focus group discussions were conducted in rural and urban South Africa to explore community members' perceptions of the social accountability of doctors. The discussions were conducted across one urban and two rural provinces. Group discussions were recorded and transcribed verbatim. Initial coding was done and three main themes emerged following data analysis: the consultation as a place of love and respect (participants have an expectation of care yet are often engaged with disregard); relationships of people and systems (participants reflect on their health priorities and the links with the social determinants of health) and Ubuntu as engagement of the community (reflected in their expectation of Ubuntu based relationships as well as part of the education system). These themes were related through a framework which integrates three levels of relationship: a central community of reciprocal relationships with the doctor-patient relationship as core; a level in which the systems of health and education interact and together with social determinants of health mediate the insertion of communities into a broader discourse. An ubuntu framing in which the tensions between vulnerability and power interact and reflect rights and responsibility. The space between these concepts is important for social accountability. Social accountability has been a concept better articulated by academics and centralized agencies. Communities bring a richer dimension to social accountability through their understanding of being human and caring. This study also creates the connection between ubuntu and social

Security of social network credentials for accessing course portal: Users' experience

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Katuk, Norliza; Fong, Choo Sok; Chun, Koo Lee

2015-12-01

Social login (SL) has recently emerged as a solution for single sign-on (SSO) within the web and mobile environments. It allows users to use their existing social network credentials (SNC) to login to third party web applications without the need to create a new identity in the intended applications' database. Although it has been used by many web application providers, its' applicability in accessing learning materials is not yet fully investigated. Hence, this research aims to explore users' (i.e., instructors' and students') perception and experience on the security of SL for accessing learning contents. A course portal was developed for students at a higher learning institution and it provides two types of user authentications (i) traditional user authentication, and (ii) SL facility. Users comprised instructors and students evaluated the login facility of the course portal through a controlled lab experimental study following the within-subject design. The participants provided their feedback in terms of the security of SL for accessing learning contents. The study revealed that users preferred to use SL over the traditional authentication, however, they concerned on the security of SL and their privacy.

Accounting and social conflict: Profit and regulated working time in the British Industrial Revolution

OpenAIRE

Toms, S; Shepherd, A

2017-01-01

We demonstrate that social movements can use accounting for progressive purposes, and that such outcomes can be promoted where they are aligned with the material interests of key fractions of capital. Such fractionalization is a function of technology and labour process, underpinned by adopted ideology. Alignment with social movement objectives overcomes the class belongingness of accounting that limits its progressive role in normal circumstances. We illustrate the role of accounting in achi...

Effective surveillance for homeland security balancing technology and social issues

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Flammini, Francesco; Franceschetti, Giorgio

2013-01-01

Effective Surveillance for Homeland Security: Balancing Technology and Social Issues provides a comprehensive survey of state-of-the-art methods and tools for the surveillance and protection of citizens and critical infrastructures against natural and deliberate threats. Focusing on current technological challenges involving multi-disciplinary problem analysis and systems engineering approaches, it provides an overview of the most relevant aspects of surveillance systems in the framework of homeland security. Addressing both advanced surveillance technologies and the related socio-ethical issues, the book consists of 21 chapters written by international experts from the various sectors of homeland security. Part I, Surveillance and Society, focuses on the societal dimension of surveillance-stressing the importance of societal acceptability as a precondition to any surveillance system. Part II, Physical and Cyber Surveillance, presents advanced technologies for surveillance. It considers developing technologie...

The impact of population ageing on the social security expenditure and economic growth in Japan.

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Maruo, N

1987-05-01

The author considers the impact of demographic aging in Japan on the social security system and on economic growth. It is argued that "First of all, as the cost of social security (including social services) increases remarkably at the earlier stage of ageing, the disposable (after tax) income and private consumption of the present labour force generation tend to increase at a lower growth rate than that of the GNP....Secondly if pension systems are based on terminal funding schemes, the ageing of the population increases savings (net increase of the amount of the pension funds) at the earlier stage of the ageing of the population. Thirdly, there is a time lag between the increase of social security benefits and the decrease in the personal savings ratio. The high ratio of savings and the shortage of aggregate demand as well as the high pressure for export in...recent Japan can partly be attributed to the above factors." Possible future economic scenarios as demographic ageing in Japan proceeds are described, and policies to avert anticipated problems are outlined. (SUMMARY IN JPN) excerpt

PHYSICAL CAPITAL, HUMAN AND SOCIAL AND RESPONSIBILITY PUBLIC ACCOUNTANT WITH POVERTY

OpenAIRE

Wong Torres, Zelma; Salcedo Guzmán, Luisa Elena

2014-01-01

This article is the result of research carried out in 2010, entitled, physical capital, human and social, and social responsibility of the Certified Public Accountant with Poverty. This article seeks to demonstrate the interest in settlement mechanisms to achieve equity and achieve a development strategy. In this perspective, the article insisted that social policy should be able to influence the structural determinants through which reproduce poverty and inequality, maldistribution of educat...

48 CFR 252.222-7004 - Compliance with Spanish social security laws and regulations.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Compliance with Spanish... PROVISIONS AND CONTRACT CLAUSES Text of Provisions And Clauses 252.222-7004 Compliance with Spanish social... Spanish Social Security Laws and Regulations (JUN 1997) (a) The Contractor shall comply with all Spanish...

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

NARCIS (Netherlands)

Georgakopoulos, G.; Thomson, I.

2008-01-01

Purpose To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach This paper used a Grounded Theory approach. Empirical evidence was collected on

On The Effectiveness of Social and Environmental Accounting

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Marc Orlitzky

2007-12-01

Full Text Available This paper presents the broad outline of an instrumental theory of social and environmental accounting (SEA at two levels of analysis: organizational and societal.  We argue that, given the impact of signaling and transaction costs as well as various other costs and benefits of SEA, the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at the firm level or marginal costs of SEA to society equal marginal benefits to society (in line with the tenets of social efficiency.  In this context, we summarize the overall empirical evidence regarding the financial benefits of social and environmental disclosures for the reporting organization. Moreover, because all organizational decision making is embedded in political governance systems, we also highlight the importance of these systems for SEA and conclude with three suggestions for future research.

A security approach based on honeypots: Protecting Online Social network from malicious profiles

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Fatna Elmendili, Nisrine Maqran

2017-04-01

Full Text Available In the recent years, the fast development and the exponential utilization of social networks have prompted an expansion of social Computing. In social networks users are interconnected by edges or links, where Facebook, twitter, LinkedIn are most popular social networks websites. Due to the growing popularity of these sites they serve as a target for cyber criminality and attacks. It is mostly based on how users are using these sites like Twitter and others. Attackers can easily access and gather personal and sensitive user’s information. Users are less aware and least concerned about the security setting. And they easily become victim of identity breach. To detect malicious users or fake profiles different techniques have been proposed like our approach which is based on the use of social honeypots to discover malicious profiles in it. Inspired by security researchers who used honeypots to observe and analyze malicious activity in the networks, this method uses social honeypots to trap malicious users. The two key elements of the approach are: (1 The deployment of social honeypots for harvesting information of malicious profiles. (2 Analysis of the characteristics of these malicious profiles and those of deployed honeypots for creating classifiers that allow to filter the existing profiles and monitor the new profiles.

Trends and Correlates of Consenting to Provide Social Security Numbers: Longitudinal Findings from the General Social Survey (1993-2010)

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Kim, Jibum; Shin, Hee-Choon; Rosen, Zohn; Kang, Jeong-han; Dykema, Jennifer; Muennig, Peter

2015-01-01

Privacy and confidentiality are often of great concern to respondents answering sensitive questions posed by interviewers. Using the 1993-2010 General Social Survey, we examined trends in the provision of social security numbers (SSNs) and correlates of those responses. Results indicate that the rate of SSN provision has declined over the past…

Social representations and information security of children and adolescents: the point of view of teachers (Part 1

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Bovina I.B.

2017-04-01

Full Text Available The focus of attention of the authors is the consideration of information security of children and adolescents as the object of social representations. Discusses the need for the theory of social representations to develop prophylactic and preventive programs in the field of information security of children and adolescents, in particular, says that the effectiveness of prevention and preventive programs is determined by how this information is understood by the target group, through what filters it passes. Briefly outlines the main provisions of the theory of social representations, discusses the functions of social representations, the mechanism of action ideas. Analyzed in a few studies, the focus of which was the presentation on new technologies, particularly mobile phones and the Internet. Presents the results of a series of studies devoted to the study of information security of children and adolescents, including the results of the first part of a research project dedicated to the analysis of how parents and teachers understand information security and what strategies to protect children and adolescents from dangerous information they are ready to use.

Learning to account for the social determinants of health affecting homeless persons.

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McNeil, Ryan; Guirguis-Younger, Manal; Dilley, Laura B; Turnbull, Jeffrey; Hwang, Stephen W

2013-05-01

Intersecting social determinants of health constrain access to care and treatment adherence among homeless populations. Because clinicians seldom receive training in the social determinants of health, they may be unprepared to account for or address these factors when developing treatment strategies for homeless individuals. This study explored: (i) clinicians' preparedness to provide care responsive to the social determinants of health in homeless populations, and (ii) the steps taken by clinicians to overcome shortcomings in their clinical training in regard to the social determinants of health. Qualitative interviews were conducted with doctors (n = 6) and nurses (n = 18) in six Canadian cities. Participants had at least 2 years of experience in providing care to homeless populations. Interview transcripts were analysed using methods of constant comparison. Participants highlighted how, when first providing care to this population, they were unprepared to account for or address social determinants shaping the health of homeless persons. However, participants recognised the necessity of addressing these factors to situate care within the social and structural contexts of homelessness. Participants' accounts illustrated that experiential learning was critical to increasing capacity to provide care responsive to the social determinants of health. Experiential learning was a continuous process that involved: (i) engaging with homeless persons in multiple settings and contexts to inform treatment strategies; (ii) evaluating the efficacy of treatment strategies through continued observation and critical reflection, and (iii) adjusting clinical practice to reflect observations and new knowledge. This study underscores the need for greater emphasis on the social determinants of health in medical education in the context of homelessness. These insights may help to inform the development and design of service-learning initiatives that integrate understandings of the

Improving method for calculating integral index of personnel security of company

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Chjan Khao Yui

2016-06-01

Full Text Available The paper improves the method of calculating the integral index of personnel security of a company. The author has identified four components of personnel security (social and motivational safety, occupational safety, not confliction security, life safety which are characterized by certain indicators. Integral index of personnel security is designed for the enterprises of machine-building sector in Kharkov region, taking into account theweight coefficients j-th component of bj, and weighting factors that determine the degree of contribution of the ith parameter in the integral index aіj as defined by experts.

20 CFR 408.665 - How does your representative payee account for the use of your SVB payments?

Science.gov (United States)

2010-04-01

... for the use of your SVB payments? 408.665 Section 408.665 Employees' Benefits SOCIAL SECURITY... records of how benefits were used in order to provide accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits...

CONSTRUCTING A MULTI-REGIONAL SOCIAL ACCOUNTING MATRIX FOR TURKEY

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Metin Piskin

2017-12-01

Full Text Available Regional impacts of public policies in Turkey have led to Regional Development Agencies and related institutions having responsibility for setting and achieving sustainability policies at the regional level. As a result, there is a significant interest in developing empirical models that can deal with the macro, micro and regional impacts of economic policies and interregional spillover effects. Spatial or Multi-Regional Computable General Equilibrium models are the most capable models to handle a wide range of policy relevant regional questions and the effects of policies on a comprehensive set of regional and national economic variables. However, an important ingredient in meeting the Multi-Regional CGE analysis is Multi-Regional Social Accounting Matrices. This study is focusing on the building the first Multi-Regional Social Accounting Matrix for Turkey with 11 regions and 8 sectors. We utilize from the most updated available datasets and implement the most conveninent non-survey methods which fit to data availability in Turkey.

Reflection About the Necessity of Amending Art. 8 par. 2a of the Social Security System Act on the Example of the Medical Activity

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Damian Wąsik

2014-12-01

Full Text Available The publication discusses the problem of a controversial interpretation of art. 8 paragraph. 2a of the Social Security Act, requiring hospital treatment as actual beneficiaries “work” of doctors and nurses (midwives on duty under civil law contracts - signed with a third party. The author analyzes the accuracy of the interpretation from the perspective of medical activity assumptions, which specificity seems to be so far marginalized in the process of applying the law. The result of the author's considerations are demands to work on the amendment of the law on social insurance system taking into account the specific conditions of the exercise of the medical profession.

Generating Random Samples of a Given Size Using Social Security Numbers.

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Erickson, Richard C.; Brauchle, Paul E.

1984-01-01