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

 The quaternary alloy of Cu₂CdSnS₄ (CCSS) is one type of thin film materials that contributes to the field of photovoltaic devices manufacturing, the importance of which has not been commonly enlightened as most of the other materials. For the preparation of CCSS thin films at 350 °C on glass substrates, the chemical spray pyrolysis technique was used. The optical properties of thin films prepared under the influence of the variation of copper solution molarity (0.03, 0.05, 0.07, and 0.09 M) on the quaternary compound were examined using a UV-vis spectrophotometer. The findings of the AFM study showed the atoms on the surface that are acclimatized in the form of nanorods with an increase in the average grain s

Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy
(Heavy Metals), including toxic in the air, with different concentrations in the air depending
on the nature of the area, for example be in rural areas is lower than in cities or industrial
areas as measured parts million (ppm ) or parts per billion (ppb). Some of these important
elements in the physiological processes and enzymatic organisms but become toxic and
Qatlhand-increase Tercisahaan the permissible limits Bhave nature ,The air contaminant

Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy (Heavy
Metals), including toxic in the air, with different concentrations in the air depending on the
nature of the area, for example be in rural areas is lower than in cities or industrial areas as
measured parts million (ppm ) or parts per billion (ppb). Some of these important elements in
the physiological processes and enzymatic organisms but become toxic and Qatlhand-increase
Tercisahaan the permissible limits Bhave nature ,The air contaminant co

The Present study was aimed to evaluate the responses of sixteen species of barley Hordeum vulgar L. cultivated in Iraq against drought stress through treatments of seedling with varying concentrations of Polyethylene glycol (PEG6000) to reach the water stress(-3,-6,-9) in addition to control (without PEG 6000). The results showed variation of barley species in their ability to tolerate the drought stress. For instance, Boraq and Arefat were shown to be the most tolerable species, since  their percentage of seeds germination were non significantly affected by the highest water potential (-9)  bar, while (bawadi,amal,nor alqadsea and nomar) were shown to be moderately drought tolerable, since their percentage of  seeds germ

The effect of three high temperatures for five exposure periods on the developments of larvae, pupae and adults of Trogoderma granarium (Everts) and their biological performance were investigated. The results revealed that the percent of mortality was increased as the temperature and the exposure period increased, e. g. exposing last instar larvae to 45°C for 6 hrs caused 100% death of this stage, while exposing adults (1-3) days old to the same temperature and exposure time resulted in that these adults did not able to survive more than 24 hrs.; in addition, the results showed that the ability of reproduction of adults was depended on the temperature, duration of exposure and the sex.

Ninety eight specimens were collected from patients referring different hospitals in Baghdad in period from August to November in 2012. Specimens including (swabs from (Sputum, burn, wound, urine, ear, and eye).Sixty six isolates were identified as Pseudomonas aeruginosa. The isolates were identified according to morphological, cultural, biochemical characteristics and API 20E test. 90% of P. aeruginosa isolates produced pyocyanin pigment on King A medium in different amounts, whereas other isolates were produced other types of pigments such as (pyoverdine-yellow, pyorubin-red, and pyomelanin-black) on King B medium and also in different amounts.Quantitative assay of pyocyanin production was conducted. The results were shown that the iso

The  preferable  design  for  unsaturated  symmetrical  spherical

double-pole  piece electron  lens required good focal properties,  and in this  present  study  investigate  effect  of  air  gap  wide  (S)  on  the properties  of  the  projector  lens  specialized  the  minimum  projector

focal  length  1Fr) .     and  the  properties  of  the  axial  magnetic  field

\            lnlll

distribution:(the   maximum

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an