$csv = new SplFileObject("php://filter/read=convert.iconv.cp932.utf-8/resource=sample.csv", "r");
$csv->setFlags(SplFileObject::READ_CSV | SplFileObject::DROP_NEW_LINE);
$columns = array(
    0 => 'id',
    2 => 'name',
    3 => 'deleted'
);
foreach ($csv as $row) {
    $user = Users::save(
        array_combine(
            array_values($columns),
            array_map(function($i) use($row) {return $row[$i];}, array_keys($columns))
        )
    );
}