Preferred Language
Articles
/
bsj-5919
Investigating the Sensitivity Effect of Actuarial Assumptions on Pension Liabilities in Malaysia
...Show More Authors

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.

Scopus Clarivate Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
Difficulties in learning and teaching Arabic to non-native speakers in the Kurdistan Region Types and solutions
...Show More Authors

This research is a study of the difficulties of learning the Arabic language that faces Arabic language learners in the Kurdistan Region, by revealing its types and forms, which can be classified into two categories:

The first type has difficulties related to the educational system, the source of which is the Arabic language itself, the Arabic teacher or the learner studying the Arabic language or the educational curriculum, i.e. educational materials, or the educational process, i.e. the method used in teaching.

The second type: general difficulties related to the political aspect, the source of which is the policy of the Kurdistan Regional Government in marginalizing the Arabic language and replacing the forefront of th

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 17 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 408-412
A Comparative Study In (resilience And Immunity) Psychological And The Level Of Skillful Performance In Some Ball Skills In Rhythmic Gymnastics Between Students Of The Second And Third Stages
...Show More Authors

Autorías: Nuha Mohsin Dhahi, Muhammad Hamza Shihab. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

View Publication Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition of Medium Carbon Steel in the Acidic Medium Using Alcoholic and Aqueous Extract of Kujarat Tea Plant
...Show More Authors

This study deals with the corrosion inhibition of metal corrosion process of medium carbon steel using 1M HCl for kinetic studies and rate reaction determination. The weight loss method is applied to pieces of Medium carbon steel divided to Cubans with dimensions (0.4*2*2.4) cm , and use Tafel Extrapolation Method, the samples were polished using carbide silicon paper with dimensions of (180,200,400,600,800,1000). The samples were immersed in the alcoholic medium ethanol at a temperature 293K for 3hr. Natural inhibitor Kujarat Tea (Hibiscus sabdarriffa L.) is used which is extracted in aqueous and alcoholic medium, different concentrations (1000،2000, 3000) ppm have been used ; The best concentration found through the results is a conce

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of drafting Arab accounting standards Comparative study in light of international accounting compliance and different environmental factors
...Show More Authors

Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Begging Phenomenon Between the Destitution Plight and the Material Greedy - A Field Study in the City of Baghdad
...Show More Authors

Begging is an ancient social phenomenon since the Man's creation. It was simple at its beginning to get a living and the family needed, but presently, this simple social phenomenon converted to a big phenomenon which controlled by competent groups away from the values and principles. Their doings are far from humanity representing by the cutting of a hand or a foot and facial distortion or removed eye as a way of attracting people's emotions to get material and incorporeal helps; these doings became a trade which is exchanged by slave traders. Furthermore, different illegal and greedy methods were followed as a way of blackmailing others; contrariwise other cases of begging are doing by a people who real poor and needy. In this case, the

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Synergistic Antibacterial Effect of Combined Scrophularia striata Extract and Antibiotics Against Pseudomonas aeruginosa and Methicillin -Resistant Staphylococcus aureus
...Show More Authors

Scrophularia. striata from Scrophulariacea family has been used in Iranian folk medicine for the treatment of infectious diseases. In this study we evaluated the synergistic effect of S. striata   hydroalcoholic extract (SSE) and commercially available antibiotics against P. aeroginosa and Methicillin- resistant Staphylococcus aureus (MRSA). The resazurin-based microdilution method was used to determine the minimum inhibitory concentration (MIC) values of plan extract and standard antibiotics. The interaction between standard antibiotics and SSE was evaluated by using checkerboard method. The results of this study revealed that SSE enhance the antibacterial activity of antibiotics. The combin

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Review Of International Geographical Education
Application of strategic management in the colleges of Education / University of Baghdad
...Show More Authors

A field study aimed at identifying the reality of the application of strategic management in the colleges of education/ University of Baghdad. The research adopted the descriptive analytical approach. The research community, consisting of 801 faculty teachers, has been identified. The research sample was selected in a simple random way and represented 15% of the research community, totalling 124 teaching members. A questionnaire was constructed that included (46) items divided between areas (strategic objectives, strategy planning and formulation, implementation of the strategy, and evaluation of the strategy). The honesty and consistency of the tool was verified. The researcher analyzed the research data using SPSS. The most important resu

... Show More
Preview PDF
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
A Comparative Study in the (myth of Pygmalion) between Bernard Shaw and Sadik Hidayat: University of Ferdowsi - Iran
...Show More Authors

  In our time, not too long ago, the universities of the world have been fast to take care of the study of an innovative type of technical and human studies, called the science of "comparative literature". Comparative research studies have grown and flourished rapidly in response to the demands of both mental and artistic life. This shows the increasing awareness at both the modern national and the international levels in order to develop through connecting with the international intellectual, nental and artistic currents to nurture ethics and originality. Comparative studies show that the beginning of the comparative literature goes back to the time when the Latin literature was connected to the Greek literature and th

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 12 2018
Journal Name
Arab Science Heritage Journal
الزراعة ا لزراعة في بلاد الشام في القرن الثامن الهجري من خلال رحلة ابن بطوطة
...Show More Authors

Greatest travelers Muslims and Ousahm fame, called sheikh Rahalin to frequent roam in outlook, he spent twenty-eight years of his life in travel-related trips and successive, is Ibn Battuta, who wander in, as it was of adventurers who pushed curiosity to ride a lot of difficulties.

View Publication Preview PDF
Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
التراث العمراني في كتاب "الثغر البسام في ذكر من ولي قضاء الشام " لابن طولون (ت953هـ)
...Show More Authors

This study reveals important aspects of Ibn Tulun approach in this book through reading and scrutinizing the texts that had a direct or indirect relationship with this topic, as his study was not an easy thing, especially as it depends on the deduction of intellectual trends in his approach and his dealings with the texts of this topic In his directions and his architectural and service idea and highlighting its basic aspects as part of the plans of the Islamic city and its connection with the cultural heritage at the time.

View Publication Preview PDF