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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
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effectiveness Of the Poetic Text Between the Presence and Absence in Abu Firas al_Hamdani Romyate
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Abu Firas al- Hamdani is one of the most prominent abbasid poets Who characterized their poetry with high artistic quality especially in his Romyate which blended the quality of feelings of grief, sorrow, longing and nostalgia that makes sensitive self conflict that stems with time from one hand and with place on the other hand. Because we are dealing with a poet lived west spatial coercive which it has been hurt him within a time conflict swinging between despair and some times patience and hope other times between the present and his painful reality also between the past and the beautiful times.
This researcher is to stand on this Romyat by monitoring effectiveness of the poetic text based on conflict between the presenc

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the Efficiency of the Municipal Sector in Anbar Governorate, using the Non-Parametric Approach (DEA).
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The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research i

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Publication Date
Sat Mar 07 2026
Journal Name
Al–bahith Al–a'alami
The Boundary between Advertisement and Mass Media Overlapping Levels in the Press (The Case of Iraq)
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The advertisement is important in maximizing the resources of journalistic institutions. It helps them to perform their duties and also establishes their independence. However, this type of communication has often overlapped with other types of communication, including media and publicity.

Those in charge of the press bear responsibility in this regard, as some of them harness the advertisement for personal purposes; or detrimental to media content. Many communication authorities have drawn attention to the danger of confusing the concepts and levels of the three activities and have moved towards establishing rules to reduce overlap between them.

The aim of this research is to try to disengage the concept of advertising,

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Discourse the presence of animals in Mesopotamian sculptures "The lion and the bull as an example"
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Showing animal shapes is one of the primary topics since the discovery of cave drawings, with semantic discourses, as they appeared in the ancient civilization of Iraq, with their discourse and intellectual structure, and their reflections on their plastic achievements. The research deals with three topics: the first (an introduction to the concept of discourse), the second: (the historical roots of animal forms), and the third (the manifestation of animal forms and their discourse, in Mesopotamia). Mesopotamian fauna and its concepts? What are the?, Its importance was also represented in: the presence of animals and their semantic and conceptual discourse, especially the sculptures (the lion and the bull), with the aim of revealing the

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Impediments to the use of the Iraqi musical instruments in the orchestra: احسان شاكر محسن زلزلة
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The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

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Publication Date
Sun May 28 2023
Journal Name
Brazilian Journal Of Physics
An Analysis of the Tensor Force and Pairing Correlation on the Disappearance of Nuclear Magicity at N = 28 Region
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The effect of the tensor term in the Skyrme interaction has been estimated in calculating the static and dynamic nuclear properties in sd and fp-shell model spaces nuclei. The nuclear shell gaps have been studied with different Skyrme parameterizations; Skxta and Skxtb with tensor interaction, SkX, SkM, and SLy4 without tensor interaction, and Skxcsb with consideration of the effect of charge symmetry breaking. We have examined the stability of N = 28 for 42Si and 48Ca. The results showed that the disappearance of the magicity occurs in the shell closure of 42Si. Furthermore, excitation energy, quadrupole deformation, neutron separation energy, pairing energy, and density profile have also been calculated. Quadrupole deformation indicates a

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Publication Date
Thu Jun 27 2024
Journal Name
Journal Of Optics
The influence of surfactant type on the formation of zinc oxide nanoparticles via liquid phase pulsed laser ablation technique
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To produce Zinc Oxide NanoParticles, ZnO-NPs, different methods can be used. However, the utilization of Liquid-Phase Pulsed Laser Ablation, LP-PLA, methodology of three distinct environment of aqueous using pure zinc plate will be one of the approaches for this job. Thus, in this work, concentrates on the influence of the results after employing some changes on the environment in other words, the influence of the NPs size and/or the NPs availability/appearance. Cetyltrimethylammonium Bromide, CTAB, is one of the three surfactants that have been used in the water-based solution. That is, the Sodium Dodecyl Sulfate, SDS, besides the Distilled Water, DW, the three surfactants will be ready when the molarity of the DW is around 10− 3 M. Th

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Evaluating the Inhibitory Activity of Apigenin Extracted from Salvia officinalis leaves on the Growth of L20B Cancer Cell Line
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The study aimed to evaluating the inhibitory activity of apigenin extracted from Salvia officinalis leaves on the growth of L20B cancer cell in vitro, and through two incubation periods; 48 and 72 hours. Accordingly, eight concentrations (1.56, 3.13, 6.25, 12.5, 25.0, 50.0, 100.0 and 200.0 micromol) of apigenin and similar concentrations of vitamin C and carbon tetrachloride (CCl4) were tested. The apigenin revealed its significant inhibitory potentials against the growth of L20B cell line, especially at the low concentrations (1.56, 3.13 and 6.25 micromol) and at 72 incubation period in comparison with vitamin C and CCl4.

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
The views of media elites on the reality of citizen journalism and its commitment to professional and ethical standards
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This article aims to identify the views of media elites on citizen journalism, a new media genre that strays away from the foundations and ethics of professional journalism, thus calling for in-depth exploration and scrutiny into the genre and its commitment to the professional standards of journalism.

For this purpose, the researcher opted for the survey method by distributing a questionnaire to a purposive sample consisting of 407 media elites. The research is also based on Habermas' public sphere theory.

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
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