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.
In view of the large profits made by the sex trade on the one hand, and the minor penalties imposed on the traffickers (brokers) compared with the severe penalties imposed on the drug trade and illegal weapons, on the other hand, this trade has become popular and spread in most countries of the world, and the cornerstones of this trade and A safe haven for them is hotels, especially luxury ones with international brands where their guests are rich and some may look for sex for money. Given the great physical and psychological damage to the victims, this research highlights the civil liability of hotels towards these victims in US and Iraqi law.In order not to limit the
... Show MoreThe aim of this study is to identify the effectiveness of a rational, emotional, behavioral program in developing self-efficacy to reduce the level of Burnout in 20 teachers of students with autism disorder in Jazan, Saudi Arabia. The proposed program included 12 training sessions. The researcher found that the proposed program has contributed significantly to the development of self-efficacy and reduce the level of Burnout for the targeted subject in this study.
The interior spaces were and still represent the changing intellectual physical entity that uses its changing elements to renew its constants in formulas that respond to the needs and requirements, and with the passage of time the interior spaces have become not based on the size and type of their content only, but their design has become a design and artistic value that corresponds to its content and surpasses it with unfamiliar processes. As its designers led the creative of design with a variety of thinking methods from thought to reality to manifest itself in its tangible form, so we conducted a study that dealt with the problem of research, and purpose, and the theoretical framework included two topics, the first: Intellectual luxury a
... Show MoreThe economical Freedom is consider one of the issues that took great deal of attention in the Islamic economy for its importance in achieving the economical development by granting the acquiring freedom for the individuals in gaining and getting the fruits of their efforts of work and studying where the goal of this freedom is put on end for poverties, unemployment and erect the foundation of social justice .
As for the curriculum which was suitable for this study, it was flying descriptive curriculum and the comparative curriculum, for searching in this subject and by depending on the related resources .
The scientific necessity divided this subject in three inquiries: the first the identification of the economical freedom and its
Samples of the green algae were collected from water of Shatt al-Arab in Garmat Ali in Basra. After purification, the green algae identified on Enteromorpha sp. The samples were dried and milled, then sulfated polysaccharides were extracted with hot water at 90°C precipitated with absolute ethanol, dialysed and lyophilized. The chemical composition was total sugars 56.4%, protein 1.3% and sulfur 19.7%. Antioxidation activity of sulfated polysaccharides was studied by four method and included estimation of ability of scavenging hydroxylated radicals, the results showed an increased in ability with increasing concentrations. Ability of scavenging and was 59.86% at the concentration of 2.5 mg/ ml, but BHT was 81.36%. Ability of scavenging
... Show MoreThe research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T
... Show MoreThe research discusses the most important goals and means of IGAD in making peace in Sudan and then regional peace.
Followers and their followers (may Allah be pleased with them all) followed the approach of the guidance and the Sunnah of the Messenger of Allah Muhammad (peace be upon him) in the collection and codification of the hadith of the Prophet Muhammad in various Arab and Islamic areas. Subsequent judge Faqih Abu Bakr al-Ansari had a distinct effect during that time immortalized in the pages of our Islamic history in preserving the Sunnah of our great Prophet Muhammad (PBUH) and documenting the constants of Sharia and Islamic jurisprudence and its importance in the activity of intellectual and scientific movement in the Arab Islamic State.
Abstract
The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently in diagnosing research dimensions and measurem
... Show MoreThe present research aims to present a theoretical framework for the application of takaful insurance in Iraq, as well as to identify the level of impact on the development of insurance services in the Iraqi market, and to make recommendations and suggestions that lead to increased interest in this area, and thus contribute to the development and integration of insurance service in the Iraqi market,
The research adopted the descriptive analytical method, and the questionnaire was used to survey the opinions of the research sample consisting of department managers and their assistants and some employees of the graduate degrees in addition to employees of the departments of electronic calculator in the Iraqi insurance sector, and t
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