Preferred Language
Articles
/
BReGpZEBVTCNdQwCy5ee
Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
...Show More Authors

In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study employs the income approach, augmented by a random walk model for future cash flow forecasting and the weighted average cost of capital for discounting. This innovative methodology offers a comprehensive valuation framework, revealing that despite Asiacell’s consistent growth rate of 4.63%, all asset categories experienced a depreciation upon revaluation. The study’s findings underscore the significance of implementing IVS in elucidating the asset valuation process, demonstrating the potential discrepancies between book values and standards-based valuations. The application of IVS 300 and IVS 400 not only enhances the transparency and accuracy of asset valuation but also provides valuable insights into the contributions of tangible assets to future income within the prevailing market conditions. By offering a replicable model for asset valuation in dynamic industries, this study contributes to the broader discourse on financial reporting and investment analysis, setting a foundation for future exploration in the field.

Scopus Crossref
View Publication
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Soft power employment strategy in foreign affairs (Eygpt after Mubarak Regime : An Analytical study)
...Show More Authors

(January 25, 2011) represented a real opportunity to bring about fundamental changes in Egyptian foreign policy and to start a new phase that would cut off all the negative and problematic aspects of Egyptian politics in the period before the revolution. Through the employment of Egypt's huge balance and the role of historical is a civilization rooted in the roots of thousands of years and Islamic reference represented over more than a thousand years the Islamic medium of religion in the start of vision and tools to achieve the Egyptian national interest, and safeguarding Egyptian national security in its comprehensive sense. The research attempts to answer a central question: Is there a role for Egyptian soft power in the Islamic world

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Smart Flow Steering Agent for End-to-End Delay Improvement in Software-Defined Networks
...Show More Authors

To ensure fault tolerance and distributed management, distributed protocols are employed as one of the major architectural concepts underlying the Internet. However, inefficiency, instability and fragility could be potentially overcome with the help of the novel networking architecture called software-defined networking (SDN). The main property of this architecture is the separation of the control and data planes. To reduce congestion and thus improve latency and throughput, there must be homogeneous distribution of the traffic load over the different network paths. This paper presents a smart flow steering agent (SFSA) for data flow routing based on current network conditions. To enhance throughput and minimize latency, the SFSA distrib

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed May 28 2025
Journal Name
Oxidation Communications
ESTIMATION OF GALECTIN-3 IN TYPE-2 DIABETIC PATIENTS AFTER VACCINATED AGAINST COVID-19"
...Show More Authors

The rapid spread of the COVID-19 coronavirus in 2019 infected many people, primarily affecting the respiratory system. Both COVID-19 and type 2 diabetes have been associated with numerous risks that have become life-threatening. The study studied the link between galectin levels and some clinical characteristics in Iraqis with type 2 diabetes and COVID-19 against those without diabetes. The study included 120 patients and healthy men. Three groups were formed for this study depending on the initial mutant cell line: 80 samples of individuals with type 2 diabetes, aged 40–60 years, with and without COVID-19, were included in each of the first and second groups. The control group consisted of 40 research participants who were matched for ag

... Show More
Publication Date
Sun Mar 01 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of en-masse retraction using microimplant versus conventional techniques: An in vitro study
...Show More Authors

Background: The study aimed to investigate the effect of different techniques of en masse retraction on the vertical and sagittal position, axial inclination, rate of space closure, and type of movement of maxillary central incisor. Materials and methods: A typodont simulation system was used (CL II division 2 malocclusion). Three groups were used group 1(N=10, T-loop), group 2(N=10, Time-Saving loop), and group 3(N=10, Microimplant). Photographs were taken before and after retraction and measurements were made using Autodesk AutoCAD© software 2010. Kruskal-Wallis one-way analyses of variance and Mann-Whitney U test (p?0.05) were used. Results: The rate of space closure showed no significant difference among the three groups (p?0.05), whi

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2017
Journal Name
Statistical Applications In Genetics And Molecular Biology
Mixture model-based association analysis with case-control data in genome wide association studies
...Show More Authors
Abstract<p>Multilocus haplotype analysis of candidate variants with genome wide association studies (GWAS) data may provide evidence of association with disease, even when the individual loci themselves do not. Unfortunately, when a large number of candidate variants are investigated, identifying risk haplotypes can be very difficult. To meet the challenge, a number of approaches have been put forward in recent years. However, most of them are not directly linked to the disease-penetrances of haplotypes and thus may not be efficient. To fill this gap, we propose a mixture model-based approach for detecting risk haplotypes. Under the mixture model, haplotypes are clustered directly according to their estimated d</p> ... Show More
View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Development of natural convection heat transfer in heat sink using a new fin design
...Show More Authors

Scopus (2)
Scopus
Publication Date
Mon Sep 14 2015
Journal Name
Spe North Africa Technical Conference And Exhibition
Feasibility of Gas Lift to Increase Oil Production in an Iraqi Giant Oil Field
...Show More Authors
Abstract<p>Gas lift is one of the artificial lift techniques which it is frequently implemented to raise oil production. Conventionally, the oil wells produce depending on the energy of reservoir pressure and solution gas which declines due to continuous production. Therefore, many oil wells after a certain production time become unable to lift oil to the surface. Thus, the continuity of production requires implementation of gas lift which works to decrease the average fluid density in the tubing by injection gas through the annulus into the tubing. This paper aims to get maximum oil production of an Iraqi giant oil field at optimum injected gas rate. The field is located in south of Iraq and in</p> ... Show More
Scopus (8)
Crossref (5)
Scopus Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Iraqi Journal Of Information &amp; Communications Technology
Evaluation of DDoS attacks Detection in a New Intrusion Dataset Based on Classification Algorithms
...Show More Authors

Intrusion detection system is an imperative role in increasing security and decreasing the harm of the computer security system and information system when using of network. It observes different events in a network or system to decide occurring an intrusion or not and it is used to make strategic decision, security purposes and analyzing directions. This paper describes host based intrusion detection system architecture for DDoS attack, which intelligently detects the intrusion periodically and dynamically by evaluating the intruder group respective to the present node with its neighbors. We analyze a dependable dataset named CICIDS 2017 that contains benign and DDoS attack network flows, which meets certifiable criteria and is ope

... Show More
View Publication Preview PDF
Crossref (22)
Crossref
Publication Date
Sun Jan 30 2022
Journal Name
Gsc Biological And Pharmaceutical Sciences
Comparative anatomical study for fruits of some species of Bunium L. (Umbelliferae) in Iraq
...Show More Authors

Bunium is one of the interested genus that grow in different region of Iraq, it is within the family Umbelliferae (Apiaceae), and the species within this family have a considerable fruit characteristics. The species that were chosen in this study are: B. brachyactis (Post) H. Wolff, B. caroides (Boiss.) Hausskn. Ex Bornm., B. chaerophylloides (Regel& Schmalh.) Drude, B. rectangulum Boiss. & Hausskn., B. verruculosum C.C.Towns. and B. avromanum (Boiss.& Hausskn) Drude., the study found that the fruits of these species have 5 protrusions different in size but all have the same number of vittae, but some are semiler in size and some are not, the number of vascular element are varied between these species, anatomical charact

... Show More
View Publication
Crossref
Publication Date
Mon Apr 25 2022
Journal Name
International Journal Of Health Sciences
Effect of moral distress on professional quality work among nurses in intensive care units
...Show More Authors

Background: Moral distress, as one of the most important issues in the nursing profession, can negatively affect the healthcare system. Purpose: To examine the effect of moral distress on professional quality work life. Method: A descriptive cross-sectional study a non-probability sampling method used and total sample collected was (126) of ICU nurses. Results: Moral distress, BO, STS, and, CS among ICUs nurses were moderate. Conclusion: Nurses in ICUs suffered from moderate MD which that effected their BO and STS, and the result can be negative effects on quality of care. Although MD did not affect nurses' CS, it is still an important issue that nurses may face in ICUs

View Publication
Crossref (1)
Crossref