Malaysia will be an ageing population by 2030 as the number of those aged 60 years and above has increased drastically from 6.2 percent in 2000 and is expected to reach 13.6 percent by 2030. There are many challenges that will be faced due to the ageing population, one of which is the increasing cost of pensions in the future. In view of that, it is necessary to investigate the effect of actuarial assumptions on pension liabilities under the perspective of ageing. To estimate the pension liabilities, the Projected Unit Credit method is used in the study and commutation functions are employed in the process. Demographic risk and salary risk have been identified as major risks in analyzing pension liabilities in this study. The sensitivity analyses will be conducted in the study to investigate how the pension liabilities will be affected when these major risks changes. This study analyzes nine scenarios under assumptions in the actuarial model, namely age of retirement, rate of mortality and rate of salary growth. The result of this study indicates that the implied mortality experience and salary growth rate assumptions have a significant impact on pension liabilities.
methodology six sigma Help to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.
We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine t
... Show MoreThe article analyzes the neologisms that arose in the Iraqi dialect after the 2003 US-British invasion and the fall of Saddam Hussein's regime, according to the theory I advocate: "The Basic Outline of Reference," a developed theory of Arab legacy and cognitive theory, which came out in 1987 in America, so we have used the terminology of cognitive grammar. In this theory it is stated that the reference is the interaction between four components: perception, imagination, imaginative comprehension and the linguistic sign or symbolization (the neological word in this article), which are closely related, so that none of them can be lacking, because they constitute a holistic whole that belongs to a deeper level. Let us
... Show Moreان الحرب الاوكرانية والتصعيد الروسي ضد اوكرانيا يرتبط بصراع جيوسياسي واسع على مناطق القوة والنفوذ والمجالات الحيوية، وتنافس تجاري دولي محتدم على النفط والغاز ومسارات خطوط التجارة الدولية بين اقطاب استراتيجية دولية تتجاوز اوكرانيا، إذ يأتي الصراع ضمن اطار التحولات الدولية الراهنة والصراعات على مناطق القوة والنفوذ الجيوستراتيجي والمكانة الدولية بين القوى الدولية المؤثرة في القضايا والشؤون الدولية، ويبق
... Show MoreThis paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB ) to find the optimal solution
Corpus linguistics is a methodology in studying language through corpus-based research. It differs from a traditional approach in studying a language (prescriptive approach) in its insistence on the systematic study of authentic examples of language in use (descriptive approach).A “corpus” is a large body of machine-readable structurally collected naturally occurring linguistic data, either written texts or a transcription of recorded speech, which can be used as a starting-point of linguistic description or as a means of verifying hypotheses about a language. In the past decade, interest has grown tremendously in the use of language corpora for language education. The ways in which corpora have been employed in language pedago
... Show MoreThe importance of the topic lies in explaining the extent of Sheikh Abdul Qadir Al-Kilani’s interest in social and scientific life in Baghdad
مشكلة البحث :
تعد الادارة الجامعية عاملا مهما واساسيا في اكمال البناء المعرفي لشخصية الطالب الجامعي لما يمثله من قدرة على قيادة العملية التربوية والتعليمية والوصول بها الى تحقيق اهدافها . وطالما كانت هذه الادارة ممثلة ابتداء من رئاسات الاقسام ووصولا الى اعلى الهرم الاداري في الجامعة مهمة في تحقيق الاهداف العلمية والتربوية فان اختيار الاشخاص للقيام بمهامها تاخذ جانبا كبيرا ومهما وذلك للاثر
... Show Moreان الاستثمار في راس المال البشري االمتمثل بالقوى العاملة مرتبط بالتنمية المستدامة وان الانسان هو الثروة الحقيقية للأمم. والانفاق على التعليم تكون له انعكاسات ايجابية على الواقع الاقتصادي ووالاجتماعي والسياسي. ومن اجل تحديد العوامل المؤثرة على القوى العاملة تم تحليل العلاقة السببية (كرانجر) بين القوى العاملة و عدد الخريجين والسكان وعدد الجامعات والناتج المحلي الاجمالي والانفاق على االتعليم العالي ، بوجو
... Show MoreThis research aims to investigate the impact of a training program for teachers of chemistry according to the strategies for both sides of the brain together in academic achievement for their students, the sample consisted of a 12 teachers of both genders who are teaching chemistry for the students of the fifth scientific secondary schools of the General Directorate for the Education in Garmiyan/Sulaymaniyah governorate, Iraqi Kurdistan region, where five teachers of them randomly selected to involve the training program, and seven teachers did not participate in the proposed training program, where a sample of students was selected for each group of teachers about 147 male and female students for teachers of the experiment
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