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bsj-5919
Investigating the Sensitivity Effect of Actuarial Assumptions on Pension Liabilities in Malaysia
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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.

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Sensitivity of Ce doped CuO for NO2 gas
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In this work the structural, optical and sensitive properties of Cerium - Copper oxide thin film prepared on silicon and glass substrate by the spray pyrolysis technique at a temperature of (200, 250, 300 °C). The results of (XRD) showed that all the prepared films were of a polycrystalline installation and monoclinic crystal structure with a preferable directions was (111) of CuO. Optical characteristics observed that the absorption coefficient has values for all the prepared CuO: Ce% (104 cm-1) in the visible spectrum, indicating that all the thin films prepared have a direct energy gap. Been fabrication of gas sensors of (CuO: Ce %) within optimum preparation conditions and study sensitivity properties were examined her exposed to ni

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Impact of Cranbrook on Graphic Design: راقي صباح نجم الدين
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  Empirical research in the disciplines of art and design has started to escalate and gather consideration within the academic community over the past few decades. However, still, graphic design tends to be a topic extremely under-researched by scholarly persons. Profound research in the field of graphic design extends far beyond the works produced by the designer himself (Khoury, 2009, p.844). In order to develop a clear insight, one needs to delve deep into the subcategories that the diverse field of graphic design is comprised of, including illustration, typography, interaction design, branding and even the impact of notable, eminent institutes from around the world that have taken the budding artists for quite a long time (Walke

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Investigating the use of lean manufacturing techniques in liquid batteries production: A field research in Babylon plants
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Publication Date
Sun Nov 19 2017
Journal Name
Iraqi Journal Of Laser
Sulfur Hexafluoride (SF6) Trace Gas Sensing using Modulated CO2 Laser Beam
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Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and the characterization of a relative humidity sensor based on a polymer-coated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) transmission mode. The fabrication of the sensor involved splicing a short (1 cm) length of Photonic Crystal Fiber (PCF) between two single-mode fibers (SMF). It was then coated with a layer of agarose solution. Experimental results showed that a high humidity sensitivity of 29.37 pm/%RH was achieved within a measurement range of 27–95%RH. The sensor also showed good repeatability, small size, measurement accuracy and wide humidity range. The RH sensitivity o

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Publication Date
Fri Jan 21 2022
Journal Name
مجلة كلية الرافدين للعلوم الجامعة
تحليل وقياس الاستدامة المالية لصندوق التقاعد والضمان الاجتماعي في العراق للمدة 2004-2018
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يعد تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة. ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غي

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effects of Some Commonly Used COX-1 and COX-2 in the treatment of minor aches on Ovulation in Women A (Clinical Study).
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Background: Ovulation is the central event in ovarian physiology, and ovulatory dysfunction is a relevant cause of female infertility, (NSAIDs) are consistently inhibit ovulation, likely due to the inhibition of cyclooxygenase that is the rate limiting enzyme in prostaglandin (PG) synthesis.
Objectives: The present study was designed to find out the possible restraining influence of some COX-1 and COX-2 drugs on ovulation in women at the child-bearing age and to warn physician of prescribing them to women who want to conceive.
Patients and methods:The present study employed in women[52 patients plus 12 controls] attending Baghdad teaching hospital department of rheumatology to assess the influences of some COX-1 and COX-2 NSAIDs [c

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the reserve requirement ratio in the activity of the bank credit: Applied Research in a sample of Iraqi private banks
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The research topic (The Impact of the Compulsory Reserve on the Banks Credit-an applied  research on    a sample of Iraqi banks), was chosen on basis of the Iraqi  private Banks attempts to increase their credit activities in hope to gain more profits.This coincided with  the CBI aim to back the private banking market.It is thus apparent why the CBI issued its regulation to those banks to increase their capitals up  to IDB250. On the other hand,the CBI acted as an obstacle in the way of increasing the private banks of their capitals,that is by implementing the quantitive  monetary tool  so called the compulsory reserve.This is why we intended to overlook at this contradictional  problome

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Publication Date
Wed Dec 01 2021
Journal Name
Civil And Environmental Engineering
Investigating the Critical Success Factors for Water Supply Projects: Case of Iraq
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Abstract<p>Water supply projects (WSP) requires high plan information, specialized capabilities, capable human resources, and high administrative capacity. However, in the developing countries, particularly in Iraq, these projects experience a lack of a large number of these necessities, which shows the need to identify the critical success factors (CSFs). Accordingly, the objectives of this research are to investigate the CSFs for WSP and their significance among the construction (public and private) and education sectors. To achieve this, first we have carried out a comprehensive literature review of the CSFs for WSP. Second, we administrated a questionnaire survey to 260 construction experts </p> ... Show More
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Publication Date
Mon Jul 31 2023
Journal Name
Journal Of Biomimetics, Biomaterials And Biomedical Engineering
Investigating the Electrochemical Properties of Alkaloids Compound Derived from Catharanthus Roseus Extract
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The Catharanthus roseus plant was extracted and converted to nanoparticles in this work. The Soxhlet method was used to extract alkaloid compounds from the Catharanthus roseus plant and converted them to the nanoscale. Chitosan polymer was used as a linking material and converted to Chitosan nanoparticles (CSNPs). The extracted alkaloids were linked with Chitosan nanoparticles by maleic anhydride to get the final product (CSNPs-Linker-alkaloids). The pure Chitosan, Chitosan nanoparticles, and CSNPs-Linker-alkaloids were characterized by X-ray diffractometer, and Fourier Transform Infrared spectroscopy. X-ray results show that all samples have an orthorhombic structure with crystallite size in nanodimensions. FTIR spectra prove that

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