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.
The reuse or recycling of waste materials in different aspects of life is served the objective of sustainability and be beneficial to society. In recent years, a wide variety of waste materials were used in pavement construction. One of these materials is glass that generally produces in large quantities and crushed glass can be considered feasible alternative source of aggregate for asphalt mixture production. This study focused on examining the asphalt mixture properties of wearing course using crushed glass as fine aggregates. Fine crushed glass with various percentages by total weight retained on sieve 2.36 mm, 0.3 mm and 0.075 mm was used in the study. The results indicate that mixes containing crushed glass had lower Marshall stabilit
... Show MorePublic constructions contracts and concession, have been a link between the public and private sector for decades and we may find serious international efforts to consider it as an effective economic and legal means of providing public services(legislative framework), in the same time prevents states from drowning in loans, regrettably that Iraqi and Arab jurisprudence is still influenced by old version of oil concession agreements, in its research writings about the partnership between public sector and private sector. We have studied in detail the legal mechanism of concession award especially in France, We also studied the position of Egyptian legislation and focused on constitutional l
... Show MorePurpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou
... Show MoreBackground: Heart failure is a complex clinical syndrome caused by any functional or structural cardiac disease that reduces the ventricle's ability to fill or pump blood. Anemia is frequent in patient with heart failure and is associated with deterioration through the activation of neuro-hormonal pathways. Dapagliflozin is a selective and reversible inhibitor of Sodium-glucose co-transporter-2 (SGLT2). Dapagliflozin increases hemoglobin level through different mechanisms such increasing plasma concentration by diuresis or increasing Erythropoietin synthesis.
Objective: To evaluate the effect of additional dapagliflozin into conventional therapy on hemoglobin in heart failure patients with chronic
... Show MoreBackground: Inhibin B hormone is one of the indicative parameters in measuring ovarian reserve ,which is important to be evaluated, since it is one of the markers of the female reproductive potential especially in polycystic ovary patients (PCOS) which is a common cause of anovulatory infertility.
Patients and methods: Ninty four infertile polycystic ovaries women, attending the infertility clinic at Baghdad teaching hospital, during the period of October 2005 to December 2006, were compared to 62 control group women who have unexplained infertility. After exact history and examination, inhibin level measurement was done in cycle day 3, the patients are divided according to age into 2 groups (more than 35
The transition structure is considered as the most important hydraulic structure controlling the w/s transtion, morever it decrease the scouring of outlet structure.
seven experiment samples for transition structure was used in this research at different angles ( 10° - 90° ).
It was shown that froud number has a clear effect on the depth of the scouring, morever the high discharge rates cause an increase of the ratio between the length of the scour and its depth.
In order to select the best flaring angle it was shown that the angle of 40° has the most discharge rate, least structure length and least angle scour depth, with the firmly of t
... Show MoreAbstract: The aim of the research identify the effect of using the five-finger strategy in learning a movement chain on the balance beam apparatus for students in the third stage in the College of Physical Education and Sports Science, as well as to identify which groups (experimental and controlling) are better in learning the kinematic chain on the balance beam device, has been used The experimental approach is to design the experimental and control groups with pre-and post-test. The research sample was represented by third-graders, as the third division (j) was chosen by lot to represent the experimental group, and a division Third (i) to represent the control group, after which (10) students from each division were tested by lot to repr
... Show MoreAccounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.
Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i
... Show MoreNatural convection heat transfer is experimentally investigated for laminar air flow in a vertical circular tube by using the boundary condition of constant wall heat flux in the ranges of (RaL) from (1.1*109) to (4.7*109). The experimental set-up was designed for determining the effect of different types of restrictions placed at entry of heated tube in bottom position, on the surface temperature distribution and on the local and average heat transfer coefficients. The apparatus was made with an electrically heated cylinder of a length (900mm) and diameter (30mm). The entry restrictions were included a circular tube of same diameter as the heated cylinder but with lengths of (60cm, 120cm), sharp-edge and
... Show MoreBackground: doxorubicin is one of the most active cytotoxic agents in current use, it has a very potent effect in the treatment of various malignancy either used alone or combined with other cytocidal agents, the antitumor activity of this drug associated with cytotoxic effect such as cardiotoxicity, hepatotoxicity, nephrotoxicity, myelosuppression.
Objectives: - this study was designed to investigate the effect of the doxorubicin on the histological structure of the rats' kidney.
Results: - Doxorubicin cause reduction in the body weight and changes in the histological structure of the kidney which are atrophy of some glomeruli with