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.
يعود الأرشيف إلى تورام ايلي التاجر والذي عرف في النصوص أيضا بوكيل التجار(ugula-dam-gàr)، في دوره هذا له سلطة بين التجار في مجتمعه(مجتمع التجار)، يذكر(Garfinkle) أن التجار غالبا ما اكتسبوا ألقابهم عن طريق الوراثة ذلك قد يمنح التجار حق الدخول إلى حسابات المؤسسات العامة. كان تورام ايلي تاجرا نشيطا في أعمال قروض الفضة في أواخر عهود سلالة أور الثالثة(3)، لمدة (ثمان عشرة) سنة أعتبارا من السنة الرابعة من حكم الملك أمارسن وحتى ا
... Show MoreTargeted research to find control procedures to reduce contamination of drinking water and whether the public water systems monitor the channels properly and it is free from all pollution to try to reduce the phenomenon of environmental pollution of drinking water and therefore its impact on improving the health status and economic development. Thus, the practical side took the proposed framework to reduce the contamination of drinking water in the province of Baghdad, and the role of environmental control to reduce this pollution and to eliminate the problem of providing drinking water in the countr.
The research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad
... Show MoreThis paper highlights the main features of conjunctive adverbials and their occurrence in English academic prose. It accounts for the semantic roles of conjunctive adverbials, forms in which they are used, their positions within a sentence, and their frequency of occurrence in different registers with special reference to academic prose. It also tries to investigate possible differences in men's and women's use of conjunctive adverbials.
Keyword: conjunctive adverbials, linking adverbials, stance adverbials, circumstance adverbials, academic prose
In fact, the main idea of the manuscript is to take note of a branch of Islamic jurisprudence, which is the science of jurisprudential jurisprudence and this manuscript in its title and subject to the men of knowledge of jurisprudence because of its ambiguity calls for thinking, and the brainstorming mood to test the intelligence of jurisprudence, Of students of knowledge jurisprudence. This section contains (28) questions starting with the question (72) and ending with (100
This paper presents the application of a framework of fast and efficient compressive sampling based on the concept of random sampling of sparse Audio signal. It provides four important features. (i) It is universal with a variety of sparse signals. (ii) The number of measurements required for exact reconstruction is nearly optimal and much less then the sampling frequency and below the Nyquist frequency. (iii) It has very low complexity and fast computation. (iv) It is developed on the provable mathematical model from which we are able to quantify trade-offs among streaming capability, computation/memory requirement and quality of reconstruction of the audio signal. Compressed sensing CS is an attractive compression scheme due to its uni
... Show Morethis study examined the various incidents of heritage and documentary dimension in relation with the contemporary history of Baghdad and the presence of religious minorities and ethnicities. The Baha'i came to Iraq in the late century and the list of religious minorities is still not recognized. In this research study
تم التحري عن انتاج انزيم الكايتنيز من خميرة Saccharomyces cerevisiae حيث زرعت هذه الخميره في وسط سائل يحتوي على الكايتين ومواد نتروجينية مختلفة . اجريت غربلة لسلالات الخميرة المستعملة لتعين السلالة الاعلى انتاجا للانزيم . بينت النتائج ان السلالة S2 اعطت اعلى فعالية نوعية بلغت 3.5 وحدة /ملغم بروتين .
The research tries to discuss the European attitude towards the Iranian nuclear
activities withen its ambitious nuclear program. It studies the European endeavor to settle
this problem peacefully or to solve it by exerting economic and diplomatic pressures on the
Iranian leadership so, it will give up its nuclear ambitions.
Germany exerts single efforts and others withen the European Troika to follow up
the Iranian nuclear case attempting to prevent Iran from acquiring nuclear weapon which
gives Iran a distinguished regional status. Thus , this situation will lead the current regional
equivalence become unbalanced as well as it is conducive to dangerous consequences , to
endanger the security of Israel is the most
Produced ancient Iraqi civilization among the ingredients of civilization as a result of
human interaction with the environment in which they live , and began this ingredient in a
simple and took vary and evolve with the evolution of human life itself.
And passing epoch long time occupied by this civilization in the land of Mesopotamia,
which reflected the legibility Althelol archaeological scattered in most parts of this land
emerged features of this civilization has been able shovels prospectors that secreted into the
essence of knowledge to the archaeological researcher and specialist process of analysis and
extrapolation of all information contained and provided by the missions excavation which
began in archae