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

     This paper discusses estimating the two scale parameters of Exponential-Rayleigh distribution for singly type one censored data which is one of the most important Rights censored data, using the maximum likelihood estimation method (MLEM) which is one of the most popular and widely used classic methods, based on an iterative procedure such as the Newton-Raphson to find estimated values for these two scale parameters by using real data for COVID-19 was taken from the Iraqi Ministry of Health and Environment, AL-Karkh General Hospital. The duration of the study was in the interval 4/5/2020 until 31/8/2020 equivalent to 120 days, where the number of patients who entered the (study) hospital with sample size is (n=785). The number o

This study is about awareness of teaching explanation difficulties in the Islamic university from the lecturers point of view. It discussed the difficulties and the traditional teaching methods of explanation. The study concentrated on teaching Islamic studies in general and teaching explanation in specific and set difficulties so as to be treated.

            The study is of three chapters, the first contains the difficulties in several aspects like the educational goals, text contents, teaching methods and styles, students, educational techniques, educational aids and evaluation, it addition to the lecturers of Islamic university colleges in 2009-2

An idiom is a group of words whose meaning put together is different from the meaning of
individual words. English is a rich language when it comes to idioms, they represent variety. For
foreign learners, idioms are problematic because even if they know the meaning of individual
words that compose an idiom the meaning of it might be something completely different.
The present study investigates Iraqi third year college students’ recognition of idioms. To
achieve this, the researchers have conducted a test which comprises three questions. Certain
conclusions are reached here along with some suggestions and recommendations.

The research problem consisted in answering the question that revolves around whether there is a relationship to the settlement of salaries with the growth of bank deposits? The research also aimed to provide some initial solutions to improve the role of salary localization, in terms of reviewing the concept of electronic payment systems, its tools and channels, and then identifying the concept of salary localization, its importance, objectives and obstacles to its application, and then analyzing the reality of the state of the settlement of salaries and bank deposits for the research sample banks, which are each of the bank (Ashur International, Business Bay, the Iraqi Middle East for Investment, the Iraqi National, Development and the

This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.

The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp

Double hydrothermal method was used to prepare nano gamma alumina   using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, CTAB (cetyltrimethylammonium bromide) as surfactant, and variable acids: weak acids like; citric, and acitic acids, and strong acids like; hydrochloric and nitric acids as a bridge between aluminum salts and surfactant. Different crystallization times  12, 24, 48, and 72 hrs were applied. All the batches were prepared at pH equals to 9. XRD diffraction technique was used to investigate the crystalline nano gamma alumina pure from surfactant. N₂ adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the average p

The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio