Impacts and Trends of early retirement in pension funds: A case study of the Omani Ministry of Defence pension fund Chapter 1: In other file named dissertation proposal form Chapter 2: Literature Review: First : Theoretical trends and previous studies Introduction: After the previous chapter dealt with the problem and importance of the study and the objectives it seeks to achieve, And we know the most important concepts contained in the study, this chapter addresses two areas: First: The theoretical frameworks used in the study of retirement issues and related situations Economic and social retirees, this theme deals with the presentation of social theories that Which can explain the issues of retirement and analysis of the situation of retirees, and contains the theory Functional structure, role theory, and theories of retirement and the elderly that have been reviewed In three main directions. Second: The most important previous studies in the area of retirement and retirees, the researcher aims at this presentation Acquaintance with the previous heritage in this field, and review the subjects of interest to researchers Before this study in the same field, identify the theories and methods used, and how to collect Data from the samples, and compare the results of these studies with the results of this study. Theoretical Trends in the Study of Retirement Issues: The researcher reviews the theoretical contributions that are concerned with the study of retirement issues and related issues of the situation of retirees economic and social, where the researcher offered some Social theories through which the results of the study can be explained. Functional Structural Theory: The theory of functionalism emerged at the end of the nineteenth century by the sociologist British Herbert Spencer, developed by Talcott Parsons and Robert Merton, came to complement The work began with both structural theory and functional theory. This theory is considered Phenomenon or social event as the result of the structural parts or entities that appear in And that their emergence has a social function that is directly or indirectly related to the functions of phenomena Other derived from other parts of social construction. The functional idea reached its peak in Emile Durkheim's thinking, especially in the face of a theme Social realities that are characterized by their generality and ability to move from generation to generation and their ability to Imposing itself on society (Naim, 2006). To facilitate understanding of this theory, Herbert Spencer conducted a similar comparison between the animal organism And society, the human body, for example, consists of many organs and organs, and each organ or member A group of cells and each cell has its own duties and rights, whereas the social organism that Herbert likened Spencer is an organic organism consisting of a group of social institutions or subsystems such as the system Economic, political, religious, educational, family, relative and military systems, and one system Decomposes into roles such as analysis of the economic system to the roles of leadership, intermediate and basic, and each role Duties and social rights. Talcott Parsons' 20th century additions appeared in his authors' Social Layout ' "Towards a general theory of the event" where the three modes studied culture, personality and social order, These three formats are objectively integrated, which means that culture can only be understood through. Personal and social order, as well as cannot understand the system without understanding the culture and personality. Parsons' theory is in the social order or order, which he studied in a functional structural study, He pointed to the need to find a structural theory functional serves three main purposes: the identification Functional imperatives of the social system, defining the functional requirements of the system, community analysis To its primary elements according to the theory of integration of the three formats (Al-Hassan, 2005: p. 52-53). There are social functions for all social systems such as state, family, university and parties Which is important for the balance of style because it helps the system to achieve its goals and ambitions And contribute to the balance and integration of its structural parts, when the retiree loses his functional roles that he used to On them, the pattern in which he is living imbalances, which reflected negatively on the retiree. Although there are differences among scientists who have contributed significantly to the formation And the development of structural constructivist theory, but it can be said in general that this trend depends on Six main ideas or key axes are: 1 - Anything can be seen whether a living being, institution or a particular community or even Individual or small group as a layout or system, and this format consists of a number of Interconnected parts. 2 - Each basic needs format must be satisfied otherwise the pattern will change or change substantially. 3. The pattern must always be in equilibrium, so each part must function to meet the needs of the layout, otherwise the pattern will be compromised. 4. Each part of the layout may be functionally contributing to the balance of layout, and has It is functionally detrimental to reduce the balance of the layout, and may be non-functional any valueless for the layout. 5 – Each part of the needs of the format can be achieved by several alternatives, the need of the retired income Economic can be achieved through entrepreneurship or investment in real estate rather than Job Salary. 6 - Unit analysis must be repeated activities or models, social analysis Career does not try to explain how a particular family takes care of their children but cares about how to achieve a system for this goal (Naim, 2006: pp. 200-201). Functional interpretation is intended to reveal how the parts of the pattern contribute to continuity as a whole, or to damage this continuity. Sociology tries to detect career The role and means of collective communication in complex societies in achieving society's balance (Naim,(2006). Its goal was to create a balance that would help the society Continue to exist. Role Theory: This theory emerged at the turn of the twentieth century, and believed that the individual's behavior and relationships Social, but depends on the role or social roles that occupy the community, and depend The status of the individual and his social status on the roles he performs, and involves the role of duties And social rights, duties are determined by the role that occupies him, but his rights are determined by duties and tasks Which it achieves in society. Note that the individual occupies more than a role in society (Hassan, 2005:P. 159.). He is the greatest sociologist who believes in the role theory Talcott Parsons who explained His views in his book Social Layout, in which he spoke about the theory of social action that he cared And it was later expressed in the role and is considered one of the most important theories explaining the retirement and what Associated with the issues, this theory is always linked to the so-called characteristics of the layout, the role is appropriate Well with anecdotal analysis, since all verbs can be seen as compounds of units Minor behavior involving one or more actors (J. Roche, 1981). The theory of role in sociology is based on the theory of general patterns which indicates that the community consists of a set of "systems" formats and that these formats have sub-patterns and features the theme is a set of features: 1 - The pattern consists of a set of parts but the overall layout is more comprehensive than the parts. 2 - Influences and is influenced by the surrounding patterns in a reciprocal relationship. 3 - For each target format or set of goals to achieve the tendency to always align to natural or automatic balance to maintain its continuity. 4 - Each border format allows the process of impact and vulnerability and may be rigid or open or balanced flexible with a variety of patterns, we find within it a set of places in which each role is related to rights and duties Regardless of who occupies these premises. There are three very important concepts that theory uses: role, equilibrium, Integrating and wrestling roles: A role is considered a pattern of actions or behavior performed by someone who is engaged a certain position in a position that includes interaction and notes in this concept that the concept of role is linked In the actual behavior of man and that each role has a corresponding role (such as husband and wife). It is also noted that Adorna learns formal and unintended teaching through Socialization processes, the retiree returns to the roles required by his presence in his work center, The official opposes the command and the prohibition and expects others to respond to this behavior, as noted that Man does not occupy one place but occupies many places at the same time and these places Change and change, and therefore roles change and change. The concept of balance means equal action (Roles) and reaction (expectations) as the concept of role includes actual performance as well as expected performance Because the situation involves an interaction, if the actual performance equals the expected performance, it is assumed that The balance occurs and the problems do not arise. If they disagree, there is an imbalance Problems, this is what happens to the retiree when he cannot find the appropriate expectations for his previous roles, so The imbalance of roles and expectations generates anxiety and alienation among retirees, especially my talk retirement. The concept of integration and conflict of roles means that with multiple places and roles it can The human to balance them and integrated drugs. Parsons goes that the pattern has three conditions: The first is a structural condition: units The layout and layout itself must satisfy some organizational requirements, and ultimately be a group Of relatively fixed parts or elements that can be taken as a starting point in the metric analysis. The second condition includes the idea of the job: for there is a pattern of action and maintains this existence must To satisfy some of the basic pattern needs, and the third condition relates to the internal dynamics of the format The format by its nature includes variations and changes that do not appear by chance but appear through Some Principles and Rules (Naim, 2006). Parsons defined the function of any pattern as a composite of activities geared to satisfying needs or needs The concept of function is a key concept in understanding all existing patterns. And the investigator that the concept of the function is the logical result of the concept of design, it is determined in terms of some Characteristics of the relationship of design to the environment, and on the other hand, the characteristics of the internal variation of the same pattern. There are four functions in any pattern of action that must be met to satisfy needs Basic, these functions are: I. Adaptation: It is a composite of behavior modules that work on To establish relations between the pattern and its external environment and the external environment of the format of the act. The second dimension is realization Objective: Contains all actions that define the objectives of the layout and control the resources and exploited by an attempt to achieve the objectives of the pattern and achieve satisfaction. The third function is integration: Within each of the patterns of action, there are some behavior units that are designed to adjust and stop Deviating tendencies and maintaining some coordination between parts, and avoiding manifestations of turbulence Inside the layout. It is this dimension that achieves the stability of the pattern to include a set of intended acts To protect the pattern from sudden changes and serious disturbances. Finally the fourth function is Cummins or Preserves Style: It means that any format of the verb needs a set Of the behavioral units that provide the actors with the necessary motivation, where we need to charge motivation Continuously for unloading to maintain the pattern (Hassan, 2005). Parsons used to analyze changes in the pattern of the idea of equilibrium as a starting point, where Parsons says that balance is a limited idea and that it is actually difficult to achieve and is seldom Consistent with Ampereki reality. Action is only a factor that leads to an imbalance within a sought-after pattern Always to the balance and achieve it with difficulty, and the pattern of the act is in equilibrium when the act is consistent The actor fully agrees with what others expect, and with the criteria of the group, and be the actor Completely satisfied with his actions. Social structure is a network of relationships between people and groups, that is, it brings together A group of actors in one association, thus the actions of the actors within the social pattern. It is specifically seen through its interaction with the actions of others. Social interaction includes three First, there must be mutual expectations among the actors. Second, there must be a group of Standards and values govern the behavior of the actors, and thirdly: the sanctions, the other and the other, either punish or punish each other According to which one agrees with mutual expectations (Al-Hassan, 2005). Parsons sees these three elements as components of roles, and refers to a concept The role in Bassons' theory is "a clear or implicit systemic determination of expectations, standards and sanctions Which governs effective behavior in light of the situation it occupies in social construction "(J. Roche,.P) It is noted that the theory of the role of the interpretative theories that did not provide therapeutic methods, but presented Strategy or goals of the treatment process, and in conclusion we can say that Talcott Parsons made additions To develop the role theory, the most prominent of which are: 1. It is believed that the individual does not occupy a single role in society but occupies several roles, and it is Usually exist in community systems and institutions, and that one role occupies the individual Involves a set of duties and rights. 2. The roles are different in one institution. There are leadership and intermediate roles And other bases, and complement each other. 3. The social structure can be analyzed into a group of institutions, and the organization can be analyzed One into social roles, one role can be analyzed in the enterprise to duties and social rights. 4. The conflict between roles occurs when the individual who occupies different roles is asked to do Tasks and duties at the same time, and the difficulty of reconciling roles, the individual is implementing Required of him as the family and fails to do what is required in his role as a friend (Hassan, 2005:P. 162. ( Theoretical theories: In the early stages of the retirement study, researchers were interested in revealing how to decide for retirement And voluntary activities that retirees spend their leisure in their exercise, and how to face the shortage In financial income, as well as questions related to the health of retired, marital life, and quality The life they live in general, and when analyzing this stage researchers used accurate theories To explain retirement outcomes, some researchers used functional models (Functionalist) for social structure and human evolution, and was often used to analyze phenomena Related to retirement include several theories, including the theory of freedom and activity theory (Activity) and Continuity Theory. The theory of emancipation asserts that retirement is part of the beneficial separation between the individual and society And vice versa. The theory of activity considers retirement as a form of withdrawal from the profession, and emphasizes this The theory of the importance of continuing the retiree to participate in social activities and the importance of finding Alternate roles for retirees, as this theory holds that the adjustment of retired to this stage is related to ability The individual to compensate for the roles lost by retirement (Hashemi, 1998. In summary, studies and research that dealt with retirement and related problems Taken from the concept of social status and the role played by the individual the main theme of the theme retirement. Where "the center occupied by the person in the community or group is linked to a group of Cultural rights and duties which sociologists call the term role "(Sta, 1999: (112). The use of role theory and related concepts is due to its importance in identifying On the nature of the most important problems associated with retirement and understanding, and can divide the theoretical trends that The problems related to retirement dealt with three sections: The first is theoretical trends that focused on the concept of "adjustment to retirement": This trend represents Parsons (Parsons Talcott) the greatest proponents of functional theory that Emphasizes the importance of ethical consensus in maintaining order and stability in society (Geddes, Translation of the pigment, 2005 (M., Parsons believes that retirement leaves the elderly in a situation characterized by lackPosition Functionless, which separates it from participation in the most important interests and activities Society. "In this case, the pensioner needs psychological and social measures for adjustment. For this new situation, has given a number of theories interested in subject matter retirement Adaptation to the retirement phase is of particular interest, among which is theories of activity theory. And theory The continuity that goes beyond the theory of activity where you see that the adaptation of the retiree depends on Finding roles similar to the roles that the individual had before retirement Adaptation theories: Theory of Alternative or Activity (Theory Activity : This theory is considered the antithesis of the theory of withdrawal, because it assumes that maintaining a level Effectiveness of middle age is the best way to overcome an individual's age, and to hate Considering biological and health changes, retirees have the same psychological needs And socialism that they had previously, so that when the individual loses certain roles he was performing the way The only one to adapt is to find the alternative, individuals must find alternative activities for those they have lost, Therefore, it is the pensioner who is the best age optimizer who remains active and succeeds in Resisting the contraction of roles by maintaining intermediate life events as long as possible, and also find Alternatives to be compensated for the losses that may occur in some of its roles as a result of retirement or widowhood Executive Council of the Council of Ministers of Labor and Social Affairs of the GCC States, 1999 (p. For successful replacement, the following factors should be considered: 1. Alternatives should be available and available. 2. Availability of physical and mental capacity and energy to perform the alternative role effectively. 3 - The desire of the elderly in the alternative. Theory Continuity Robert Achley is one of the proponents of this theory, which emphasizes the importance of relative stability To the roles that the individual used to in the past, so assume that the old tries as much as he can Adapt to his new situation by giving more time to the roles he had before entering This age and the required retirement and the other instead of playing new roles, and based This hypothesis on the results suggests that the retiree tries to stick to his lifestyles that he used to And that many retirees are trying to make their lives during the advanced age Similar to their life in the middle age. The theory of continuity coincides with the theory of activity and the theory of withdrawal adjusted in emphasis That the gradual reduction of activities as a whole with the continuation of certain activities specified in the retirement period. Some studies confirm that people often resort to employing their pre-retirement experience the hand of time and energy exploitation in the retirement phase, supporters of this trend see that the individual be Aware of his new role when he retires, and knows that retirement is imperative (Abdullatif, 2003). Second: theoretical trends that focused on the concept of "social pressure" (Social Stress ): Among these trends are those that have given special attention to the concepts of the Center and the role. And from The most prominent pioneers of this trend are Friedman (Fridmann) who believes that career and work activity is The axis around which the individual's lifestyles and social activities are organized, and work is a source For pathological and effective experiences. Some theories focused on social pressure and field research In this area to study social situations that are characterized by problems of compatibility (Adaptation), which produces a kind of social pressure, and defines social situations Stress as social situations in which the individual faces a problem that does not lead Necessarily lead to negative results but in some cases may lead to negative outcomes such as disease Depression and depression. Some theories of social pressure have focused on The phenomenon of change and transformation of roles This interest has resulted in a direct link between the literature of pressure Social and role theories. More theoretical trends are considered that attempted to link change and transformation Social stress roles have focused on one side, and to what extent this shift leads Or change in roles to disrupt established behavioral patterns. According to this theory the retirement Considered one of the most important social attitudes in the life of the individual disturbs most of the established behavioral patterns, The fact that work is the axis around which most of the activities of the individual are organized, and that the loss of the associated roles The profession creates an emergency for the individual to adapt to, and whether we look to retire on it A social problem facing the individual or looking at it as a social pressure position, the results are Which may result from it can affect the health of the individual negatively or positively (Al-Obeidi, 1988: 48-49). One of the most prominent theories that focused on the concept of "social pressure" theory crisis (Crisis Theory) The proponents of this theory are sociologists who are the owners of the construction school. And the withdrawal of the social roles associated with it and thus the decline in status and social status in Surrounding. Psychologists such as Lorge, Caron, Cogan, To the sensitivity of this stage in the life of the individual and they occur some crises and mental disorders Emotional and social result of the withdrawal of many society roles and responsibilities of the individual The elderly after being referred to retirement or because of his physical and health, leading to poor compatibility Anxiety and inferiority (Abdullatif, 2003). The crisis theory deals with issues of the most important: A - The issue of work and its importance to the individual: since work is a key component to achieve psychological compatibility The deprivation of which will reduce the individual's satisfaction with life and with himself. B - Behavior of the role: as the work is the basis in the stability of the types of behavior characteristic of the individual After getting used to it, so the retirement leads to disturbance of the individual's behaviors. C - look old or retired to life: because the disorder in the usual behavior will have a response Negative act in satisfaction with life after retirement. D. Commitment of the individual to work: The most committed to work are the most committed people And most of them are affected by the usual behavior changes before retirement. E) Value of work in an individual's life: Because leaving a job is a strong negative reaction in individuals Who respect their work and abide by their appointments. - Reducing the roles of the individual after retirement: Deflation earns the individual a kind of unrealistic behavior Such as feeling inferior, and self-esteem for what may be reflected in his behavior with those around him Such as spouse, children or relatives (Executive Office of the Council of Ministers of Labor and Affairs)(1999). Third: theoretical trends that focused on the decomposition of association or liberation :( Disengagement) This trend represents Cummings and Henry (Henry & E. Coming) who see that decomposition of the Links are an inevitable and natural process in which most relationships between a person are analyzed And among the rest of the community. The relationships that remain are changing in quality, and this is expected The theory that the expectation of the end of life and the deterioration of capacities occurs in the mutual separation of the ties between the individual And society, so the theory of emancipation holds that mandatory retirement at a certain age is already defined Society for the time when individuals are expected to disintegrate from most of their links with society (Nabulsi,1993). One of the most prominent theories that focused on the decomposition of association or liberation theory pulling out. Theory of withdrawal (Theory Disengagement :( Henry & E. Coming, one of the founders of this theory, The principle that separation or disengagement is a process that occurs in relations between the individual and members of society, Thus, the retiree or the elderly gradually withdraws from the accessories of life and reduces the activities acquired Middle-aged. The theory shows that the process of withdrawal is an inevitable process ie the individual begins in Withdrawal at the same time as the society began to liberate the elderly person from restrictions and obligations (Executive Office of the GCC Council of Ministers of Labor and Social Affairs, 1999). The theory is based on three basic assumptions: A) The rate of interaction and its dimensions will decrease with age. B) Quantitative and qualitative change in interaction is accompanied by a change in perception of life size. C) The qualitative change of interaction is accompanied by a lack of social capacity as it moves The elderly from caring for others to indulge in themselves and from preoccupation to rest. There are basic stages passed by the elderly under the assumptions of withdrawal theory, namely: 1 Change the role function. 2. Loss of role. 3. Decrease and decrease social interactions. 4) Be cautious of the lack of time remaining from the age of the elderly. It can be said that the theory of withdrawal has gone through many stages, including: • Withdrawal is a necessary aspect between the individual and the society and it gradually begins Separatist withdrawal and ends with the concentration of energy around oneself. • Satisfaction with life is positively related to activity in some elderly people and is associated to withdraw with others. • Withdrawal helps the retiree to increase engagement with other aspects of life (Abdul Hamid, 1987: p. 53.) The researcher benefits from all these theories in understanding the issue of retirement in Oman, Some of these theories will be employed mainly to analyze the situation of retired beneficiaries From the retirement fund of civil servants and understand their attitudes towards pension entitlements and services Presented to them, and the theories on which the researcher will rely primarily on the theory of withdrawal (Disengagement,) and activity theory (and that the researcher sees near issues The retirees in the Sultanate of the issues discussed by these two theories. Previous studies: The researcher divides the previous studies into two sections, the first containing the studies that were concerned In general, which includes the study of pension entitlements provided by institutions And pension funds for beneficiaries of retirees, as well as services provided to them and their inheritance either financial, social or administrative. The second section includes the previous studies that were concerned the status of economic and social retirees. In both sections, these studies were arranged chronologically. 1. Jihad Kamel Hamid Al-Kabariti (2006 :( The researcher conducted a study entitled "Insurance benefits provided by the General Insurance Corporation Social and beneficiary attitudes towards them. "The study is an unpublished master thesis Prepared at the University of Jordan in 2006, and contains 160 pages. Al-Kabariti's study aimed to identify the insurance benefits provided by the General Establishment For Social Security in Jordan, and aims to identify the views of the beneficiaries of these Benefits, in addition to knowing what can be done by the enterprise to improve and develop the service Insurance and study the relationship between some demographic, social and economic variables Of respondents and linking them to their attitudes towards insurance benefits and to the role of social security Reflecting the concept of the state of care in Jordan. It was not clear from the research presentation the theoretical framework used, and the researcher used a methodology The sample social survey of the study population receiving pension from the institution in Amman and interviewed a standard interview. A sample of 442 respondents was selected and analyzed Results using the Statistical Package for Social Sciences (SPSS) program using duplicates The ratios are added to the Kai box. The study reached several results, the most important of which is the high proportion of respondents who receive salaries Aging compared to the holders of disability salaries, and a high percentage of respondents believe that the benefits Insurances provided to them are insufficient and require the addition of other benefits such as health insurance, and indicated The study found that there is relatively dissatisfaction with job injury insurance and occupational diseases, and that there are General satisfaction with the time required as a condition for entitlement to pensions and that transaction procedures Retirement is simple while the duration of the transaction is medium, and the study also found that A large number of respondents believe that there are additional services that the Foundation can do, which is an increase Pensioners and pensioners granted health insurance, there was general satisfaction by respondents For the insurance service provided by the institution in general, the study revealed that social security Has so far succeeded in enshrining the concept of a welfare state in Jordan. The study was conducted by a group Recommendations include the need to apply health insurance as an insurance benefit, in addition to the study of the extent The possibility of increasing pensions periodically and by a certain percentage, and reviewing the procedures inspected Life, and the establishment of a special unit of the institution concerned with the affairs of retirees social and health, The study recommended continuation of the information function of the institution in order to identify the employees in Jordan with the overall goal of social security, insurance services and benefits. This study is very similar to the study of the researcher, as it talks about trends Retirees towards the retirement system. 2. John Markert (2008). 8 The researcher prepared a study entitled "Fading the dream of retirement: financial and social considerations Affect the retirement decision. "The study is an article published in the social spectrum magazine (Spectrum Sociological) in Volume 28 Issue 2 of March 2008, and from The study contains only 21 pages. The study aimed to analyze the lifestyle of retirees and adjust them to the new stage of life And aims to identify social driving conditions and changes that will People have to stay in their places of work longer than expected. It is clear from the article review that the researcher used the updated theory of functionality and issues Social interaction to discuss the subject of the study, and the researcher used a content analysis methodology for analysis Previous studies and the results of government surveys and many institutions dealing with retirees. The researcher identified the study sample in two categories: individuals and employers Collect data from individuals through data available at the National Institute on Aging and the Ministry Labor, the National Council, and the American Association of Retired Persons. Employer data has been obtained Collected from the Bureau of Labor Statistics and surveying labor cost trends and pension management and others. The study found several results, the most important of which: 38% of Americans have fled less than $ 10000 for retirement, three-quarters of them are not worried about the theme of retirement savings, because in their eyes it affects their ability to enjoy life in their present. And the proportion is also large they have no idea how much money they need to save their lives. With that warranty Social currently provides 40% of the cash income of the majority of American retirees, it provides 80% of cash income to those living in poor communities who make up 40% of the population. This prompted the Department of Social Security several years ago to send this data to the subscribers to inform them of what can happen and what is expected as well of income after retirement, which makes the standard of living low compared to retirement to encourage them to provide more. The study also found that the fear of people falling into the distress of low income made them adhering to work after the age of 65. The study also found that the loss of the range of social relationships including existing Family, marriage, partnership, children, friends and co-workers, or even as a result of an accident. Retirement leads the individual to isolation and alienation, and this has been proven by other studies when they reach to the high rate of suicide among males in old age for their lack of employment contributes to Low morale. Social changes leading to the social isolation of the elderly, The study pointed to the low importance of the family and the deterioration of social relations is a social loss and that changing the extended family to the nuclear family has led to the fragility of family ties And the marginalization of older persons in contemporary family life. The study found that the changes Social ongoing that will affect the transition process of retirement is only the beginning the event. An important finding of the study is that secondary education institutions have increased which aims to help the elderly in dealing with the time in their hands, redesigned Community to face retirement. The research reached a number of recommendations, the most important of which is the abolition of mandatory retirement and increasing age retirement to encourage people to stay in their workplace because social security is no longer generous as before. Encourage citizens to re-join the workforce even if full-time in less stressful or part-time jobs to benefit as many job seekers as possible. The researcher also recommended filling the elderly's leisure time with activities, especially those that promote participation which can replace work and give people a sense of belonging through Social institutions that promote communication. The researcher benefits from this study in comparing the results in the economic and social aspects Between the Omani society and the study community of the researcher and the American community in this study. It also benefits the researcher from this study in the methodology used in analyzing the content of documents and studies. Its findings and the recommendations made by this study in formulating useful recommendations Suit the current situation in Oman. Second: Concept of retirement: The concept of retirement is a modern concept, which emerged as a result of the transition to the industrial society. It was intended to be a means of lifting the cruelty and injustice of the employees and workers who worked throughout their days and even throughout their lives without any guarantees or rights. Their services simply because of the decline in their productive capacity due to the deterioration of their health status or old age (Gharib, 1423 AH / 186). Although retirees do not agree on one concept of retirement, they agree on several aspects of retirement, including that retirement is linked to the job rather than the job. The retiree leaves the job when he reaches a certain age and is not required to be able to work. In other social roles (Ghareeb 1423: 3). Most staff laws in various States agreed that a certain year of retirement should be established, but they differed in determining a certain age for retirement, but they differed in determining age, although most States defined it from 60 years to 66 years. He defines it as a "transition from an ongoing stage of work to a stage of rest and tranquility" (Gharib 1423: 3). As Abu Hatab and Sadik define it as "a social process that involves the voluntary and compulsory abandonment of the individual by a majority of his or her own, and thus his withdrawal from the workforce of the society and his conversion to at least partial reliance on a certain system of material adequacy. (Strange, 1423 e: 3). The importance of retirement: Job is an important part of our daily lives. We can say that one's behavior is determined by the specific patterns of the job that over time turn into fixed habits that contribute to the personality of the individual. The job determines the times and hours of work and leisure, as well as coworkers and beneficiaries. Of the service provided by the owner of this job, so we look at one of life affected by the extent to which this job adds social status and the amount of the sense of importance and the association with the organization or the field in which it works, or relations with colleagues and beneficiaries. All of this is reflected in individuals who speak with pride and pride about their jobs, literature and field, and what this role plays in building society. Objectives of retirement: - The basic purpose of the pension system for employees is to secure the employee to live a decent life after leaving the job and to fulfill his basic obligations to him and to those who depend on them. In general, it can be said that the pension schemes aim to achieve a number of objectives, Ensure adequate income for the employee at the end of his service and upon the interruption of his fixed income from work, to the extent that ensures a decent life for him and for those who depend on him in his life and after his death. The meaning of solidarity and solidarity is taken into account, in order to prevent the risks resulting from a terminal health deficit from work or death. Redistribution of incomes. This is reflected in the lack of a correlation between the level of discounting and the benefit provided. This also reinforces the establishment of a minimum for such pensions, regardless of the level of deduction, and the contribution of the State, as representative of society, to similar quotas. To avoid individuals who are competent to work in government agencies, and to continue to work there (Rashid, 1421: 1103). The emergence of the pension system: The retirement system is one of the modern social systems in contemporary societies. It is a concept that does not exceed the beginning of the 19th century. It is the result of the economic and industrial developments and the current and projected increase of those who are above the age of the year, as well as the nature of aging and the weakness and weakness of life. Retirement was not known in ancient societies and the individual worked until he stopped on his own because the work was easy and informal. This is evident in individuals who do special work such as grazing, agriculture and other manual and manual labor, leaving them only if they feel unable to continue working. Barker points out that the prevalence of retirement in modern industrial societies is considered by many to be an achievement for these societies. It also raises many problems. The retirement age is a relatively new epithet that was not known in any of the societies until the early years of the 19th century. Identification as a means of increasing efficiency by eliminating those who are older in such a way as to impair the efficiency of work. Barker adds that retirement in its current image has been associated with the emergence of the bureaucracy, government organizations, corporations and major institutions that have reasons to refer their employees and employees to retirement, but in no way relate to the wishes, needs or hopes of man (Abu Khudair and Al-Majel 1423, 10) Abu Hatb and Sadik mentioned that at the beginning of the industrial revolution in the 19th century, the age of retirement in Europe and America was not only a minority of the population, and therefore the worker remained in the currency until the death. This was the tradition that prevailed over previous eras. In traditional crafts, Before the age of industrialization there was no retirement in the sense that we know today. It was still working as long as he was alive and able to work. In such pre-industrial societies, there was always work for everyone, no matter how old or old, 1416 e) According to McConnell, the reasons for the emergence of the pension system include: 1. The accumulation of production in Europe, beginning in 1870, reduced the need for labor force. Therefore, the demand for manpower declined. This was evident in the field of agriculture, where employment dropped to 50% in 1870, to 38% in 1900, In 1975 2 - Technological development required by the industrial revolution since its emergence, which in our time led to the so - called technological explosion, which led to a change in the nature of many professions and businesses and the need for continuous training to meet these changes and of course the skills of older workers and their knowledge is inappropriate. 3 - The complexity of modern industrial and governmental management systems and the control of the bureaucratic nature of many of them led to the control of rigid rules and systems that focus on productivity and the interest of work and do not take into account the humanitarian aspects. 4 - The emergence of the social insurance system and pensions set the basis of economic and material retiree’s retirees in age. Al-Obeidi also pointed out that retirement as a system was not known in primitive and traditional societies but rather is a modern concept due to several economic, social, humanitarian and organizational factors that can be identified as follows: 1. As a result of the development of the West's achievement in the field of acid and health, this has reflected on the health of the individual and the income, which has led to the rise of the elderly so that they become large numbers, which necessitates the creation of a system to ensure a suitable life. 2. Industrial development in Western countries has led to a surplus in production, both individually and collectively, which has helped to provide the necessary amounts for spending on a segment of the population after they have stopped working. 3 - The emergence of labor unions defending the rights of workers from companies and institutions, and finding legal means to ensure the worker a dignified life after leaving the service. 4. Some Western governments enact laws guaranteeing workers retirement rights and establishing systems to achieve this goal. 5_ the decline of the extended family as a result of the manufacture and spread of the nuclear family small. It is through these factors that most of the laws of the world's employees agreed that a certain age should be established in which the service of the employees would be limited. Most of them were 60 or 65 years old. Most Arab and Islamic countries took the retirement system in developed countries (Ghareeb 1416: 107). Retirement Patterns and Pensioners: There are multiple patterns for retirement and retirees, some have pointed to how it happens Retirement in terms of being compulsory or optional, and in this regard some studies indicated that early retirement is a sudden and detrimental change in the lifestyle of retirees Within the negative experience in the life of the retired, and optional retirement was considered to be an experience And others have set up pension-related divisions and raised questions about it Retirement was at or before the specified age (Nabulsi, 1993), but retirement can be divided To three concepts that lead us to the patterns of retirees, these concepts are as follows: 1 Retirement refers to something: This concept is a form of non-correlation, the retiree expects social links to give him many interests as an alternative to work, trying after retirement to refer to these links to restore social links within the family. 2 - Retirement is something: This means not really associating with oneself and with others, and retirees feel they have lost their moral roles. 3. Retirement for something: Adjusters retire themselves under this concept in social life outside work and family, and are working to develop their lives in different directions and they can live meaningful lives and find themselves valuable in society. Through these concepts six patterns can be distinguished for retirees who differ in degree They agree with retirement, namely: 1.Mature pattern: Retired in this retirement mode is easily accepted, and can continue his life is easy and easy by establishing new relationships and filling his spare time with work Useful. 2. Vibrators: They consider retirement as a period of relaxation and enjoyment and hopes this stage. 3) The owners of armor: They put themselves in a structured and active lifestyle, which keeps them away from Concern about aging and its crises. 4 - The angry: They who cannot face the idea of aging, and due to failure In achieving their goals in life over others. 5) They are self-deprecating: they blame themselves for everything that is left to them, which deprives them of power to face the burdens of life. They often do not manage to face retirement crises and overcome them. 6) On the park seats: They do not accept retirement, but they try Accepting as much as they can and living it by one means or another because it is imposed on them and inevitable Confrontation (Nabulsi, 1993). Retirement Problems: The withdrawal of the individual from performing his work, which he exercised for a long time until he reached retirement age Is suddenly a critical situation faced by the individual, and consequent social and psychological problems And economic problems. One of these problems is the loss of power and the status that he exercised at the head His work (Henedy, 2005), was derived from his power during the function of power and social status Thus, when one is stripped of this power, the individual feels a decline in his social status back to it. The withdrawal of the individual from the job is also a problem of vacancy Empties his intellectual and material energies through the job he occupies, and after leaving the job He has a kind of anxiety and anxiety caused by the vacuum, especially the feeling of retired that this stage Is the beginning of the end, which disturbs the retiree and hinders his living conditions and helps in shaping patterns His social behavior towards his family and his social environment (Nabulsi, 1993). Because of the vacuum The pensioner is forced to stay longer at home and this may cause friction with the wife if she intervenes In the affairs of the house, and the survival of the retired in the house notes and criticizes every stirring and irritated Women who are dominant and decision-makers in many matters of the house and the order of the children. The sense of isolation and withdrawal from social life is also a problem The pensioners are worried that before retirement the individual felt like belonging to a working group and had a relationship With others and the occurrence of retirement causes the loss of this feeling and thus the sense of social isolation, The theory of withdrawal confirms that retirees tend to be isolated and withdrawn from context Social development. It is associated with the problem of isolation, inactivity and lack of production, which makes the retiree feel in aging, he may succumb to this feeling and make him an easy prey to the disease and its attendant anxieties. Low income is one of the main economic problems for a pensioner, perhaps This problem is the concern of every individual before his retirement, where he threatens the big difference In the material yield resulting from the individual's retirement ability to satisfy his needs and the needs of his family She was saturated while on his job for having a full monthly salary and was a good income The backbone of the success of many elements of a compatible family life, satisfying the needs of the family basic food, clothing, housing and health care that can cope with the burden of life and crises And thus the low income has many social problems, the most important ones The low standard of living and the disintegration of family ties are sometimes the result of disagreement over Living conditions, so the family needs to adhere to the tolerant Islamic values that advocate adherence The high mortality among family members and calls for altruism and sacrifice. The size of the problem is related The lower the income in the household, the higher the number of dependents, the lower the families will be affected Income is more than that of the family with a low number of dependents. The effects of these problems are compounded and magnified by the society's view of the retiree, it is unfortunate that The majority of people, especially in developing countries, regard the retiree as the person whose role has ended Is as important and powerful as it was at the head of its work, unlike the industrialized countries Developed retirees that are of paramount importance in terms of their care and have been identified by the United Nations In 1983, the International Day of the Elderly attracted the attention of the world to this category which was founded and carried out Made great efforts in her youth to serve her country and society (Henedi, 2005). Social Insurance in Islam: For more than 1,400 years, our Islamic religion has called for social insurance in various forms, despite the absence of the term social insurance as currently known Islam has preceded the modern retirement systems applied by all countries of the world now, where he knew and developed. Its bases and foundations, and its beneficiaries, how it was financed and managed, and was the tool and tool of Islam The eradication of poverty and need is zakat and what God Almighty has imposed on the wealth of the rich (The follow-up office of the Ministry of Labor and Social Affairs in the Arab Gulf States,1990). Islamic Shari'a has decided three responsibilities if all those who have been available to man have been employed The life of happiness and happiness, which represents the highest forms of social insurance Takaful and found a divine system: 1. Self-responsibility: Man is responsible for providing his needs man or woman, God urged The Almighty on the pursuit of the earth, (Al Mahmoud, 1994). 2. Family responsibility: The family in Islam alone is important on which the good society is based, so it is decided Family responsibility for the husband when he is obliged to support the wife, children, parents and rest Relatives. Social Responsibility: Islamic law defines social responsibility as a responsibility Society to pay for those in need who cannot do it because they cannot Earning or not getting money or work (Al Mahmoud, 1994: p. 145) Retirement systems and social insurance are considered to be Islamic principles that are not tolerable In which they were studied by a committee of the senior scholars of Al-Azhar Al-Sharif And found that it is based on lofty principles and no suspicion is based on social solidarity which He guided us to Islam, and he studied a group of religious scholars in the Kingdom of Saudi Arabia commissioned by State social insurance system and approved by the legitimate direction, these systems have become Social and economic necessities that meet the needs of contemporary Muslim society without a goal To profit for self-considered persons. The emergence of social insurance in the modern area: Man's need for safety has appeared since he stepped on the face of the earth and was there Are urgent factors for the establishment of the humanitarian meeting since the dawn of history in the form of families and tribes of man Social in nature, and the most important of these factors cooperation between them to provide economic security in the day And because of the development of urbanization also emerged the need for cooperation between the individual and the close to measure The means of defense in the face of the dangers of nature and aggression, and here began the emergence of the state that has become Serves as the guardian state and its function is to defend the internal and external security of societies . With modern states and governments, they have begun to think about protecting the working members of society Time, where the late nineteenth and early twentieth centuries were seen in some countries European laws that impose compulsory insurance of some social hazards that were Are crucially required to cover their negative economic effects, especially for workers, because of their weak capacity Finance, the task of organizing or supervising such coverage shall be vested in the public authority of the State, The extent of this insurance protection has been gradually expanded both in terms of the risks covered by it and In terms of beneficiaries (Salim, 2005: p. 38). Note that the beginnings of social insurance as a legal phenomenon status was in Germany and France And England, so we will discuss the emergence of social insurance in the modern era to trace its inception In these countries in addition to the emergence of social insurance in some Arab countries: 1. Germany: The emergence of social insurance in Germany is in response to workers' demands and has not been opposed by Business owners have even been welcomed and perhaps this is in order to meet the conditions of economic competition between Private entrepreneurs. It was the beginning in Germany when Bismarck era was passed three basic laws in the field Social insurance for workers. In 1883 a law was issued to impose insurance against illness. Followed In 1884, a law was enacted that imposes insurance against work injuries. Then a third law was passed Insurance of old age and disability is imposed in 1889. These German laws were imposed The three, for the first time in the history of comparative law to be involved in the insurance of the worker of The dangers mentioned are obligatory (Abbas, 1983). The German social security system depends on financing in two ways Contributions that the employer is obligated to supply to public bodies that are based on social insurance The share to which the employer commits to participate (in insurance) shall be deducted from the wage of the worker Illness and old age insurance and disability) while the employer is committed to the whole participation in the Especially for occupational injury insurance. To be added to the financing of social insurance through Contributions Contribution of the State to its general financial resources for this purpose (salim, (2005) Thus, the German social insurance system was the first integrated system in the technical sense presented to The modern world, although this does not negate the existence of some attempts that preceded it, but it was not In terms of organization and scope. Which was to improve the situation of the most disadvantaged groups The workers' class of the proletariat, by targeting industry workers Whose wages are less than a certain amount (Abbas, 1983). 2. France: In France in 1898, the employer's responsibility was given an objective responsibility Accidents of work injuries based on the theory of liability. This was followed by legislation to be imposed Compulsory insurance from liability for work injuries, so that the injured worker has a right directly to receive compensation from the insurance company directly without passing this right with the gift of the Lord Work (Salim, 2005: p. 40). World War played a major role in the expansion and development of the insurance umbrella After the defeat of Germany, the Alsace and Lorraine provinces returned to France That the German legislation was in force in these two provinces when the issue of unification of legislation Among the various French provinces, legislation of German origin could not be abolished Where he would understand from this cancellation that it was the abolition of stable and acquired privileges of the working class in these two provinces. Thus, in France, the law of April 30, 1930, was issued to expand the umbrella Social Insurance In terms of social risks covered, social insurance is no longer limited on injury insurance. Sudan: Sudan enjoys a leading position in the field of social insurance in all countries of the two regions Arab and African, and that is why the Arab Labor Organization of the League of Arab States From Khartoum to the Arab Center for Social Insurance. The first pension law was issued in Sudan at the end of 1904 at the same time as the issuance of the law Such legislation in some developed Western countries, but this law was limited to Government employees did not include the workers of the rest of the sectors, and this law carried the character of occupation where The beneficiaries were divided into the first two categories of Sudanese citizens and the second of the foreigners who had received With the right conditions and the best advantages, and this system witnessed continuous development in the legislative aspect Which developed during the colonial period in 1919 and devoted more benefits to the colonists And foreigners, and the first law was issued in the National Covenant in 1962 and established a minimum periodically Sudan has recently used a package of welfare and social development projects For pensioners with a decent life (National Pension Fund, 2004). The Public Service Pensions Act, promulgated in 1992, is currently in force in 2004 and recently the comprehensive salary was adopted instead of a limited part of it in the adjustment of benefits to reduce the gap between the amount of in-service income and the pension to improve conditions Of retirees. 3. The Arab Republic of Egypt: Social insurance in Egypt was delayed until the early 1940s Its scope has not reached an integrated social security system that achieves even a minimum level of security Of the workers, did not issued during the period before the revolution of July 23, 1952, but some Partial and scattered laws, but this does not deny that in the middle of the nineteenth century it was concerned The Egyptian state insured the government employees from the danger of aging, where the Egyptian legislator organized They had retirement pensions when Said Pasha issued a law to do so at the end of 1854 (Salim,2005 (M. The 1940s saw tangible beginnings of the Social Insurance Act The Republican era in the field of insurance against occupational injuries and occupational diseases has even passed a law Social security in 1950 is the law No. 116 of 1950. m At the present time, there is the Labor Social Insurance Law promulgated by Law 79 of the year 1975 includes old age insurance, disability, death, sickness insurance, unemployment insurance and insurance Social welfare of pensioners. Followed by the issuance of the social insurance system to owners Business in 1976. Comprehensive social insurance was legislated by Law No. 112 of 1975 and replaced Law No. 112 of 1980, which is a reserve insurance system covering certain categories that are not subject to the law To the provisions of social insurance and pension insurance laws. Such as categories of temporary workers Agriculture, building owners, farmland owners, craftsmen, housekeepers and owners Boats (Salim, 2005). Now Egypt has four types of insurance, namely social workers' insurance, Social insurance for business owners and the like, and social insurance on Egyptian workers abroad, and comprehensive social insurance. Third: Pension Funds in Oman: The previous chapter reviewed the literary heritage of retirement and related issues, and in this The researcher reviews the pension systems in Oman and its multiplicity in order to understand The circumstances surrounding the culture of pensions in Omani society, giving a clear picture For pension entitlements and services received by retired civil servants Dues in the operating systems in the Sultanate. To the present number of more than nine government funds covering different Civil and military public sectors, a government fund for the private sector, and professional funds Created by some companies for their employees. Some of these funds are listed below: 1. Pension Fund for Civil Servants. 2. General Authority for Social Insurance. 3. Ministry of Defense retirement fund. 4. Pension Fund of the Royal Guard of Oman. 5. Staff Pension Fund Diwan of the Royal Court. 6. Royal Oman Police Retirement Fund. 7. Royal Office Pension Fund. 8. Pension Fund of the Internal Security Service. 9. Special Force Retirement Fund. 10. Staff Pension Fund of the Central Bank. 11. Petroleum Development Oman Retirement Fund. General Authority for Social Insurance: The General Authority for Social Insurance was established on June 2, 1991 under the decree Royal Decree No. 72/91, which is a governmental body with an independent legal personality Financial and administrative, the work of which regulates the social insurance law issued by the same decree, and acquired In July 2006, the Commission was elected to the International Social Security Association (ISSA). The primary objective of the Commission is to provide social protection to the individual, family and society against Certain risks by insurance for Omanis working in sector establishments and institutions. The private sector and all foreign workers and those like them who work in embassies and consulates and the international bodies operating in the Sultanate (General Authority for Social Insurance, March 15, 2006). The Board of Directors is composed of 9 members, including the Board of Directors The president is held by the Minister of Manpower, including two representing business owners, two representing the workers of the insured. The Authority is managed by a Director General who is directly subordinate to the Board of Directors That the number of employees of the Commission until the end of 2006 is (198) employees and employees distributed on Offices and departments of the various bodies, and the Commission has nine branches distributed across different regions And the governorates of the Sultanate to deliver the services of the Authority to its beneficiaries easily. contributions: Subsidies contributed by workers, employers and the public treasury of the State shall be considered The main resource of the Authority The total contributions received for each worker are 19% of his salary Per month, distributed as follows: • Employee (insured) contributes 5.6% per month of basic salary. • The employer pays 5.9% of the insured's basic salary per month Also contributes 1% to finance the branch of insurance against occupational injuries and occupational diseases. • The state contributes 2% of the same salary. Retirement age and insurance branches: The Social Insurance Law specifies the date of referral of the insured worker for retirement at the age of his attainment Sixty years, the Authority applies four branches of insurance, namely old-age and disability insurance Death, and insurance against occupational injuries and occupational diseases (Official Gazette 459, 1991.) The pension benefits provided by the Commission: The General Authority for Social Insurance provides two types of pension benefits: pensions Bonuses, and some additional grants addressed by the Social Insurance Law: 1. Pensions: A monthly allowance for eligible insureds who are eligible Entitlement, of the following types: (old-age pension, early retirement pension and pension Death due to a professional or non-occupational cause, and disability pension resulting from a non-cause Occupational, and total or partial disability pension resulting from a professional cause (Official Gazette)(1991), 459) The pension is calculated on the basis of the average base salary for the last five Years, as in the following equation: Pension = Term of service × 1 \ 40 × Arithmetic mean. 2. Remuneration: Disposal of insureds whose services are terminated and not available Such as the terms of entitlement to the pension, and vary depending on the type of situation such as: (end reward The service to reach the legal age, or the loss of Omani nationality, or for full-time family affairs - For women only - or when joining entities whose systems do not permit the exchange of benefits or situations Disability in which disability pension conditions are not available due to unprofessional, or cases Death in which the conditions of the death pension are not available for non-professional reasons, or end-of-life benefits Service for disease cases that do not amount to disability). The payment of the bonus shall not be less than the full year of service of the insured, it is calculated on the basis of the last basic salary by a salary for each of the three years. The first years, and more than three by two salaries for each year (Official Gazette (459) (1991). 3. Additional grant: These grants are treated as additional benefits only once, such as: (Grant Death shall be paid to the widow of the insured or to the widow of the pensioner or to his children Three-month pension, funeral and funeral expenses Upon the death of the pensioner or the insured, the remuneration of three months shall be equal to the wage If he is in service and a pension of three months if he is a pensioner Provided that the grant does not exceed RO 1,000 and there is a marriage grant for the daughter Shall receive a share of the pension equal to 15 times the share of the pension The insured person or the deceased pensioner is subsidized on the assumption of his death until he or she appears The news of his death is confirmed. Services for retirees: The General Organization for Social Insurance (GOSI) provides in addition to many pension benefits Services such as treatment and the provision of prosthetic devices in accordance with the provisions of the law, as provided Educational services for the public of insured and pensioners. And retirees from the sector as other citizens, to the services provided by the Government, which guaranteed free education Treatment for all citizens. Royal Court Diwan Staff Pension Fund: The Post-Service Pensions and Benefits Act was issued to the staff of the Royal Court of Oman By Royal Decree No. (86/96) of October 20, 1996, and the text of the law In Chapter VII Article (47) on the establishment of a retirement fund staff of the Court with legal personality and independent financial edema. The Pension Fund has a Board of Directors that manages, manages and supervises its affairs On his activity under the chairmanship of the Minister and the membership of six competent and competent (Official Gazette (1996), 586 contributions: The Fund shall deduct from the employees of the Bureau contributions of 6% of the monthly salary Including the basic salary and allowances for housing, electricity and water, and contribute to the state rate 15% of the same monthly salary. Retirement age and reasons for separation: The law defines the retirement age by the date on which the employee reaches the age of sixty calendar years Many of the reasons that end the service of the employee, including the age of retirement and death and lack Health fitness, job cancellation or work conditions approved by the Minister, resignation and loss of nationality and the provision of an offense against honor and honesty (Official Gazette (586 (1996)). Pension entitlements: The Post-Service Pensions and Benefits Act includes several employees of the Diwan of the Royal Court Types of pension entitlements are governed by terms and conditions and such pension entitlements, Pension, end of service benefits, retirement grant, funeral and funeral expenses, detailed The following: 1. Pension: The employee shall be entitled to a pension upon reaching the retirement age, provided that the period of service shall not be less than Fifteen years, and in case of death or non-fitness of health by a decision of the competent medical authority He shall receive a pension whatever the duration of the service. The employee terminated due to cancellation the job or the working conditions approved by the Minister shall stipulate for a pension not less than a period His service for ten years. The outgoing employee is also entitled to resign or other reasons Except for the loss of nationality pension provided that the period of service shall not be less than twenty years and the employee may He shall resign if his term of service reaches fifteen years or more provided that he commits to pay his pension contribution One lump sum on the basis of the last salary to be paid for the remaining period to complete twenty years of service (Official Gazette (586 (1996)). The pension is calculated at 4% of the last monthly salary multiplied by the number Years of service up to 80% of the same salary, as in the following equation: Pension = Last monthly salary × Number of years of service × 4.% In the case of death or non-fitness of health by a decision of the competent medical authority it gets On a pension regardless of the length of the service by 50% or according to the natural equation for calculation The pension is any more, and if the death or lack of fitness due to work, the pension is settled on The basis of 80% of the monthly salary, the pension is calculated for the employee terminated his service due to cancellation Job or work conditions approved by the Minister at the rate of 80% of the monthly salary. In the case of the death of the employee or pensioner, his pension shall be divided among the beneficiaries of his heirs According to the rules stipulated in the law, as well as conditions for entitlement to the share of each of the heirs Similar to other systems. 2. End of service indemnity: This bonus is payable to an employee who is not entitled to a pension at the end of his service and is required not to His service period is less than one full year, and the employee who provides his service after retirement age is entitled to a reward For such period provided that it is not less than one year (Official Gazette (586 (1996)). The end of service benefit is calculated on the basis of the employee's monthly salary Two months for each year of service, except years of service before 1/1/1986 Calculated by a month and a half salary. Half of the bonus is added if the termination is due to cancellation Job or work conditions approved by the Minister. 3 - Retirement grant: The pensioner is entitled to a retirement grant based on the last monthly salary of half Monthly salary for each year of service. This grant is due to the employee transferred from Provided that the pension system does not provide for the transferor to pay a similar grant. 4 - Grant funeral and condolences: Upon the death of the employee or pensioner, a financial grant equivalent to a salary or three pension shall be paid Months not less than five hundred riyals and not more than one thousand riyals in order to meet expenses Funeral and condolences, and to those who are proved to have paid a certificate approved by the governor's office The governor. Services for retirees: Provide the retirees of the Bureau some of the services and benefits as stipulated by the law on pensions such as Benefit of the pensioner and his family members of the benefits of free treatment with medical facilities in the office, and passport invite the pensioner to the celebrations of national events. It also provides pensioners with a financial advance including the pension shall not exceed one third of the pension, subject to the approval of the Minister. PDO Retirement System: PDO's retirement system represents a unique model for private pension projects or what It is called professional pensions to limit the application of the system to employees of one company that brings them together One general goal is the primary objective of a company's existence, and private pension systems are considered to be Represented by the PDO system "as an individual initiative by employers seeking To stabilize the work and connect the employees of the institution by granting them a number of privileges Of the old-age pension "(International Training Center, 2006: 2). The Omani employees' pension scheme was established by PDO. M in the first of January 1980, and to date has undergone many developments, which were the amendment to the provisions of the system To cope with the current socio-economic conditions, and the system aims to "provide pensions In addition to the one-off benefits paid to members of the system and to those who do Their dependency after retirement and death "(Petroleum Development Oman, 2007: 12). The name of a retirement fund in the Omani employees' pension scheme is not mentioned by PDO Oman, where Article (5) stipulates the formation of a committee called the Pension Committee of the Department the system was made up of six trustees whose duties were strictly defined. Subscriptions: Subscriptions are the source of the system's financing and have been guaranteed by the company since the beginning of the system in 1980 until the entry of the item of contributions of members in October 1993, and now the Subscriptions are: A- Company: The company contributes a certain percentage of the basic salary of the employee Up and down to the time of writing this letter as it settled on the company's contribution by 8.22% Of the basic salary. Employee: The employee contributes 5% of the basic salary for a maximum of 30 years’ Service subject to retirement. Types of retirement: The company has several types of retirement are: 1. Early retirement: retirement is optional for the employee before the normal retirement date, provided The company's consent to this, and the employee in this case must have completed At least ten years of service subject to retirement has reached the age of over fifty years. 2. Improved Early Retirement: Retirement is voluntary for the employee prior to the date of natural retirement Through an improved offer made by the Company from time to time to certain employees provided that He has completed at least ten years of the service to which he is entitled to participate Has reached the age of forty-five years or more. 3 - Natural retirement: is the termination of the employee to reach the age of 60 years. 4. Retirement due to total or partial disability (Petroleum Development Oman, 2007). Pension entitlements: 1. Pension: An employee who retires at a normal retirement age or early retirement is entitled to be At the age of fifty and completed at least ten years a pension of 667.2% of his final salary Subject to retirement for each full year of service subject to retirement plus a relative amount of Every day of service subject to retirement is not part of a full year, and the employee may The bonus is chosen as a pension allowance. On the death of the employee, the pension is paid to the heirs Shall be in the same manner of calculation at the time of natural retirement as if it were to continue to serve The company until the date of natural retirement but on the basis of his salary subject to retirement at the time of death The maximum pension is 80% of the employee's final salary For retirement, and in no way less than RO 120 per month (PDO,2007 (m. 2. End of service indemnity: The employee who leaves the service of the company and is not entitled to pension or not to choose The pension to which he is entitled shall be entitled to end of service benefits provided that he is completed for one year Complete, calculated as follows: - First 10 years: Basic month salary for each full year of service subject To retire. - Years 11 to 20: 25.1 Basic month salary for each full year of service Subject to retirement. - Years 21 to 30: 5.1 Basic month salary for each full year of service Subject to retirement. - The following years: two basic salaries for each full year of service subject to retirement. The total amount is increased by 65.0% of the base salary for each full year of The service subject to retirement, in which the employee paid his contribution, and a relative bonus is paid for each A day of service subject to retirement that is not part of the full year. And in case the employee leaves the company's service because of the total or partial disability before age 52 Year, the amount payable is one sentence equal to four times his final salary Who is subject to retirement shall not be less than ten thousand Omani Riyals with his pension Or end of service benefits. Services for retirees: The Company’s retirement system offers benefits and services to retirees, for example replacing 25% of the company's pension the retirement pension to which the retiree is entitled to a lump sum and to be calculated under a schedule the system is included in the system by age from the age of fifty to ninety. Conclusion: The establishment of systems for retirement in various organs and sectors in an independent institutional manner, Led to a multiplicity of funds and pension systems in an exaggerated manner, knowing that the global trend Aims at unifying the systems in the international assemblies and unions as well as consolidating them within the state One, the existence of more than 11 funds and a retirement system calls into question the need for this Is it due to the lack of awareness of these funds of the importance of integration or the desire of these Institutions to be free in what they do and to distinguish their employees in dues and services after retirement And the preservation of its data in secret, all of the above does not justify the existence of this pluralism in the end all Believers in these funds are citizens who seek social welfare after life Long of hard work and spent in building this country under the banner of one leader and one government, The difference between these systems in one sector threatens the sense of equality and social justice Among citizens, encouraging integration and reducing the number of such funds has a significant similarity The legal texts of these regulations and a slight difference in pension benefits. Military retirees enjoy a greater share of social services than others Retirees in the civil organs, due to the presence of departments or special directorates to provide The social services of military personnel, while there is no equivalent in civil society, These services range from medical treatment provided by specialized hospitals such as the hospital Military and police hospital as well as treatment in the public hospitals of the Ministry Health, and financial services such as interest-free housing loans and other types of loans, and these services are distinct compared to the services provided to pensioners in the devices Civil and private sector who are less fortunate than these services, especially health where limited Treatment of retirees in public hospitals or the system followed by the state to treat citizens There are no services of their own. Fourth: MODPF Introduction: Military institutions are among the oldest organized institutions in the world, therefore "the first scientists the meeting in general and military sociologists in particular have recently paid attention to the problem of retirement Military. The interest of military sociologists was focused on the impact of this retirement on building the military pattern itself. Sociologists believed that the issues of military retirement – though One of the distinctive features of the military layout from other formats has been informative which help them deal with retirement problems in general "(Khader, 1985, p. 175). Ministry of Defense Retirement Fund: Since the beginning of the blessed renaissance, the military has received the attention of the state 1975 pension system and end of service benefits provisionally until the system is improved and developed To the retirement system and end-of-service benefits for Omani military personnel in January 1982 by Royal Decree No. 86/1982, issued at the time in the form of instructions Common weapons and applied exceptionally to the military Baloch (Sons of Gwadar), is worthy It is noteworthy that Gwadar, one of Pakistan's Makran provinces, was affiliated with the government of the Sultanate until one year (Rabi, 2007), 1958 In 1986, the pension system underwent some revisions and amendments were crowned By Royal Decree No. (26/86) dated 20 July 1986 in the form of the instructions of the forces Armed Sultan No. 2/9, and in 1994 the civil servants' retirement system was introduced Employees of the Ministry of Defense and applied retroactively to those who died while serving on 20 January 1991 or later (Ministry of Defense, Retired Guide: 2.) Establishment of the Fund and Subscriptions: He established the retirement fund of the Ministry of Defense on January 1, 1994, to be the body Supervising the application of the retirement system from the employees of the Ministry of Defense and the armed forces of the Sultan And all the employees of the Ministry of Defense and the armed forces of the Sultan have become committed Social services for pensioners: It should be noted that the retirement fund of the Ministry of Defense is competent to pay salary Pension and after service rights only and is headed by the Directorate of Social Military Services headed by Staff of the Armed Forces of the Department of Pensioners Affairs also conducts this Directorate through Its departments in various battalions distributed to the regions and governorates of the Sultanate to provide multiple services And distinguished for them and their families in recognition of their great sacrifices for the country, and is considered the Directorate of Services Social and military affairs are responsible for the following: 1 - Conducting a life check for retirees and their residence in the homeland. 2. Conducting a life check for pensioners, and the continued application of conditions Merit for them. 3 - Coordinate with the Pension Fund in all financial matters related to retirees. 4. Conducting the necessary social research to prove the dependency of the pensioners in the category Third. 5 - Coordinating the establishment of a celebration on the occasion of the day of retirees to serve as psychological support and honoring them for their sacrifices and their duties towards the homeland. 6 - Provide simple loans for the restoration of the house or according to the circumstances experienced by the retiree which calls for urgent intervention from the Directorate. 7 - Provide certificates for retirees to those who matter. The retiree is provided with the same services that are provided to the members during their service without discrimination for example: 1. Free treatment in military and government hospitals and some facilities For officers to obtain rooms for the Ministry's hospitals the health. 2. Travel on the Royal Air Force of Oman. 3. Special discount when traveling on board Oman Air inside or outside Sultanate of Oman. 4. The officers continue to use the facilities provided by the clubs of the Sultan's forces Armed Forces and the Ministry of Defense by obtaining one membership to the nearest club. 5. Attend religious and national events at the invitation. 6 - Get a housing loan - during the service - worth (14000) riyals for individuals, (20000) for officers, and upon his retirement 25% of all his dues are deducted To repay the debt owed to the Sultan's Armed Forces Loan Fund (Ministry) Defense, Retired Guide: 5. ( Mission and Objective: The mission of the civil servants' retirement fund is clear through the objectives outlined in the law Post-service pensions and benefits for Omani government employees, the law sets out the general framework for the functions and activities of the Fund which aims to provide and secure an after-service income for employees The Omani Government In line with applicable laws and regulations and the best ways to achieve this represents the main objective of the establishment of the Fund, which achieves the philosophy of social policy of the state of During the provision and realization of social life safe and dignified for the staff of the administrative body of the State after Termination of service. Functions and duties assigned to the Fund: The goals for which the Pension Fund was established necessitate many tasks The duties are as follows: 1. Managing, investing and developing the Fund's funds and preserving its real value. 2. Review adjustments for end of service benefits, debts, deductions and amounts Government employees owed by Omani government employees subject to the provisions of the Pensions Act And after service benefits. 3) Disbursement of pension entitlements for pensioners and eligible heirs in a timely manner and to ensure that the necessary conditions and documents are available. 4. Presenting proposals and visions aimed at developing the work and raising its efficiency. 5. Providing the necessary services to retirees or beneficiaries or their agents and the work of facilities Management. 6. Coordinate between retirees and other government agencies in order to improve their situation Physical and social. Financial resources of the Fund: The Pension Law clarified the financial resources of the Fund through which it could achieve The objectives for which they were established are three basic sources: 1. Contributions: The main source of the resources of the Fund, the amounts assessed on Employee and government, as follows: where they are 7% deducted from the basic salary Per employee, and 20% of the basic salary contributed by the government. 2 - Proceeds of the investment of funds of the Fund: For this purpose established a special department for investment, and the formation of the Investment Committee of the Board of Directors. 3. Amounts determined by the State in the general budget for this purpose.