Preferred Language
Articles
/
bsj-5919
Investigating the Sensitivity Effect of Actuarial Assumptions on Pension Liabilities in Malaysia
...Show More Authors

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.

Scopus Clarivate Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
EFFECT OF EXPRESSION OF TAFAZZIN (TAZ) ON THE DEVELOPMENT OF CERVICAL CARCINOMA
...Show More Authors

: Cervical cancer representsone of the possibly preventable cancer. The study was designed to find the possible correlation of Tafazzin on the progression of cervical carcinoma. Two groups of paraffinized blocks were included. The study group of 30 cervical tumors as well as 15 biopsies of healthy cervical tissues. After sectioning on a positive charge, immunohistochemical application (IHC) was performed to detect Tafazzin expression. Nighnty percentage (27 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association. There is a possible role of TAZ in hastening the development of cervical cancer through different mechanisms. F

... Show More
Scopus
Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
The effect of brainstorming in linguistically grow of garten child
...Show More Authors

The study aimed to identification the effect of brainstorming in linguistically grow of garten child the sample of study is composed from (48)male and female children have been distributed for two groups,one of them is experimental and another is disciplined for every  per of garten and pre education,and they have been awarded in a number of variations. For measuring the subordinate variation(linguistically grow)the researcher prepared ascale for this purpose that consist of two parts:the first part the scale of linguistically grow of garten child(4-5 years)and the second part the scale of linguistically grow of pre education child (5-6 years).Consist of every one from (20)shapes of linguistically grow shapes for garten chil

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
The Effect of Tidal Energies on the Materials Properties of the Soil at Southern Mesopotamia
...Show More Authors

The materials of soil were affected by multi reasons; such as human activities, floods, tidal waves, ... etc. The change of the soil contents could be measured through different indexes; such as electric conductivities, salinity, concentration of the heavy elements, and concentration of essential elements ... etc. The land cover is affected by natural influences, like tidal energy, which plays a negative role in the salinization of land adjacent to the coasts, causing a problem for soils in all its details represented in changing of the dissolved elements in soil. One of the most important natural factors that cause soil salinity is human activity in all its forms, and one of the most important causes of salinity is the phenomenon o

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
...Show More Authors

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Apr 01 2010
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Using Computer in program BasedStudying for Student in Jordan
...Show More Authors

This study aimed at investigating the effect of using computer in
Efficiency of Training Programme of Science Teachers in Ajloun District in
Jordan.
1- What is the effect of using computer in program for the two groups
2- ( the experimental and control group ) .
3- Are there any statistics different in the effect of using computer
program for the two groups ?
4- Are there any statistics (comparison ) or different of the effect of the
effect of using computer program refer to the sex (male or female )?
The community of the study consisted of all the science student in
educational directorate of Ajloun district for the academic year 2009 –
2010, they are (120) ( male and female) . The sample of the study<

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Brokerage Firms under Information Asymmetry and its Effect on Common Stock Trade : Applied Research in the Iraq Stock Exchange
...Show More Authors

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Expatriate Workers and Its Repercussions on the Economy and Labor Market in Iraq After 2003
...Show More Authors

The demand for expatriate labor to Iraq increased after 2003 as a result of the openness that Iraq experienced, but this expatriate labor, which was requested at an increasing rate, has had economic, social, and political effects on the Iraqi economy in general, and the Iraqi labor market in particular. This is due to the high rates of unemployment, as most of these expatriate workers cause competition to local labor, and thus cause repercussions on the Iraqi economy as a whole, except for those expatriate workers coming with companies working in the oil sector. Iraq's GDP

View Publication Preview PDF
Crossref
Publication Date
Wed May 18 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE APPLICITIONS OF JUST IN TIME PRODUCTION AND ITS ROLE ON THE COMPONENTS OF MARKETING INFORMATION SYSTEM: AN APPLIED STUDY IN ALMANSOUR OUR STATE COMPANY FOR CONSTRUCTIONAL CONTRACTS.: THE APPLICITIONS OF JUST IN TIME PRODUCTION AND ITS ROLE ON THE COMPONENTS OF MARKETING INFORMATION SYSTEM: AN APPLIED STUDY IN ALMANSOUR OUR STATE COMPANY FOR CONSTRUCTIONAL CONTRACTS.
...Show More Authors

Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using the Balanced Performance Approach to Increase the Effectiveness of Strategic Planning in order to Maximize the Job Satisfaction Rates at the Faculties of Bisha University
...Show More Authors

Purpose: To use the balanced measurement approach as a strategic link for increasing the effectiveness of strategic planning in the direction of achieving satisfaction rates at Bisha University in Saudi Arabia

Design / methodology / approach –The questionnaire survey was used to collect the data of the study from the faculty members at University of Bisha.

Findings –Prove the assumption that the use of the balanced measurement approach - as a strategic planning tool - leads to maximize the satisfaction rates among faculty members at the University of Bisha.

Research limitations/implications-  adopt effective strategic planning in order to achieve

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jul 23 2026
Journal Name
Al–bahith Al–a'alami
The role of Iraqi newspapers in instilling political culture among the public after 2003, a field study on the audience of the city of Baghdad
...Show More Authors

The role of Iraqi newspapers in instilling political culture among the public after 2003, a field study on the audience of the city of Baghdad, University of Baghdad, College of Information, Department of Journalism, 2019,
The problem of research is to investigate the role of Iraqi newspapers in instilling the political culture of individuals after 2003, and monitor this role Through the contents and messages provided by the Iraqi newspapers to the public. the research is classified within descriptive research, it adopts the survey methodology and used the questionnaire tool. In fact, the questionnaire was distributed to a sample of 400 individuals that was selected according to the method of multi-stage cluster sample of those who re

... Show More
View Publication Preview PDF
Crossref