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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
Fri Dec 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Impact and Association of Anaemia Severity and Its Treatment With Quality of Life of Breast Cancer Patients in Malaysia
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Anaemia is a crucial issue among cancer patients and need to be treated properly. High incidence of anaemia in patients with cancer have been associated with several physiological manifestations, leading to decreased quality of life (QOL).

The current study aimed to assess the severity of anaemia, evaluate the current treatment guideline of anaemia, and to determine the association between the level of anaemia and its treatment on quality of life of breast cancer patients in Malaysia. This prospective study conducted among breast cancer patients in multicancer centers in Malaysia including three follow ups after receiving their chemotherapy. Clinical data were collected from their medical records and at each follow up, they asked

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
Role the media to limit from get games children instigator on the violence
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Violence is a very serious phenomenon affecting the upbringing and culture kids, are playing the most violent forms of development of these Phenomenon, the research aims to determine the role of the media in reducing violence, and conducted a field study on parents Children by 200 form, the results revealed the importance of the media in raising awareness of the risks of violence on the child  Especially television, which hugely increased Show features, as well as the role of parents in guiding the child to buy Useful because the game to play negative impact of violence on children's health, and the media play an important role in raising awareness of these Risks through educational programs and television commercials, and o

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Limit the auditor's personal judgment and its reflection on the quality of the audit report
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The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effects of Different Types of Fillers on Dry Wear Characteristics of Carbon-Epoxy Composite
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Experimental investigations had been done in this research to demonstrate the effect of carbon fiber and Ceramic fillers contents on the tribological behaviour of (15% volume fraction) carbon-epoxy composite system under varying volume fraction, load, time and sliding distance. The wear resistance were investigated according to ASTM G99-05standard using pin on disc machine to present the composite tribological behaviour. The influence of three ceramic fillers, granite, perlite and calcium carbonate (CaCO3), on the wear of the carbon fabric reinforced epoxy composites under dry sliding conditions has been investigated. The effect of variants in volume fraction, applied load, time and sliding distance on the wear behaviour of po

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Digital Communication: The Future of Identity in Arab TV Drama: A Field Study on a Sample of Arab Society in the UAE in 2017
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The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
'Influence of Draft Tube Diameter on Operation Behavior of Air Lift Loop Reactors
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The ratio of draft tube to reactor diameters is of decisive importance for the operation behavior of air lift loop reactors. The influence of draft tube geometry was investigated with respect to oxygen mass transfer and mixing time. The diameter ratio was varied between 0.33 and 0.80. The measurements were performed in two loop reactors with liquid capacities of 11.775 and 26.49 liters using aqueous with solutions of different coalescence behavior. The results show that there is no single diameter ratio which would produce most favorable conditions for the two process parameters. With respect to the more important requirements of aerobic cultures, i.e high oxygen mass transfer and efficient mixing, a diameter ratio between 0.5 and 0.6 is

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Administrative Accounting Functions on the Practices of the Higher and Central Administrations of the Economic Unit "An Applied Study on Joint Stock Companies"
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Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

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Publication Date
Sun Aug 06 2023
Journal Name
Karbala International Journal Of Modern Science
Improving the BURT’s Sensitivity using Noise Calibration Unit via Crab Nebula Observations
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Radio observations from astronomical sources like supernovae became one the most important sources of information about the physical properties of those objects. However, such radio observations are affected by various types of noise such as those from sky, background, receiver, and the system itself. Therefore, it is essential to eliminate or reduce these undesired noise from the signals in order to ensure accurate measurements and analysis of radio observations. One of the most commonly used methods for reducing the noise is to use a noise calibrator. In this study, the 3-m Baghdad University Radio Telescope (BURT) has been used to observe crab nebula with and without using a calibration unit in order to investigate its impact on the sign

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Publication Date
Sun Aug 06 2023
Journal Name
Karbala International Journal Of Modern Science
Improving the BURT’s Sensitivity using Noise Calibration Unit via Crab Nebula Observations
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Radio observations from astronomical sources like supernovae became one the most important sources of information about the physical properties of those objects. However, such radio observations are affected by various types of noise such as those from sky, background, receiver, and the system itself. Therefore, it is essential to eliminate or reduce these undesired noise from the signals in order to ensure accurate measurements and analysis of radio observations. One of the most commonly used methods for reducing the noise is to use a noise calibrator. In this study, the 3-m Baghdad University Radio Telescope (BURT) has been used to observe crab nebula with and without using a calibration unit in order to investigate its impact on the sign

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the documentary credit opening procedures on The obligate of time limits prescribed by the contract
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This research aims to analyze the effect between letter of credit opening  and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect ,  Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe

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