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
Wed Jan 01 2014
Journal Name
The Scientific World Journal
Heat Transfer Enhancement of Laminar Nanofluids Flow in a Circular Tube Fitted with Parabolic-Cut Twisted Tape Inserts
...Show More Authors

Numerical investigation has been carried out on heat transfer and friction factor characteristics of copper-water nanofluid flow in a constant heat-fluxed tube with the existence of new configuration of vortex generator using Computational Fluid Dynamics (CFD) simulation. Two types of swirl flow generator: Classical twisted tape (CTT) and Parabolic-cut twisted tape (PCT) with a different twist ratio (y= 2.93, 3.91 and 4.89) and different cut depth (w= 0.5, 1.0 and 1.5 cm) with 2% and 4% volume concentration

... Show More
View Publication
Scopus (38)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Effects of Oral Supplementation of Pomegranate Peel Extract on Some serum biochemical Parameters Related with Bone in Rabbit
...Show More Authors

Background and aim: Pomegranate is a medicinal herb that can promote healing of periodontal tissue through differentiation of mesenchymal cells both in vivo and in vitro. Therefore, this study is to investigate the effect of oral supplementation of Punicagranatum L. peel extract on bone defect in rabbit. Methods: Forty five male rabbits were divided into 3 groups; group 1; baseline group(5 rabbits) left without bone defect. Group 2; study group (20 rabbits) with bone defect model that received daily 1ml of oral supplementation of pomegranate peel extract (PoPx). Group 3; control group (20 rabbits) with bone defect model that received distilled water. Bone defect was done into facial plate of lower right central incisor. Blood biopsies by

... Show More
View Publication
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Fri Apr 07 2017
Journal Name
Oncology Letters
AURKA mRNA expression is an independent predictor of poor prognosis in patients with non-small cell lung cancer
...Show More Authors

View Publication
Scopus (35)
Crossref (29)
Scopus Clarivate Crossref
Publication Date
Sat Aug 30 2025
Journal Name
Gsc Biological And Pharmaceutical Sciences
A new record of North African catfish Clarias gariepinus (Burchell, 1822) (Siluriformes: Clariidae) in Baghdad from Tigris River
...Show More Authors

A single specimen of the African catfish, Clarias gariepinus, was recorded for the first time in Baghdad, Iraq. The specimen was caught during a fish survey to document some local species in northern Baghdad (Al-Rusafa) on March 21, 2023. The total length of the specimen was 43 cm, and its weight was 590 grams. Some biometric measurements of the specimen were studied and found to be consistent with the general characteristics of the African catfish Clarias gariepinus (Burchell, 1822). It is possible that the fish entered Iraqi inland waters, specifically from the Euphrates River via Syria or from the Tigris River via Turkey.

View Publication
Crossref
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Some blood parameters study in albino female mice orally given crude aqueous soy bean (Glycine max) seeds extract
...Show More Authors

The possible effect of the crude aqueous extract of soy bean seeds on some blood parameters (total count of red blood cells, white blood cell , (total and differential) blood platelates, packed cell volume and concentration of blood hemoglobin) was studied in 20 albino female mice which were allocated in four experimental groups (5 mice/group). The first group was orally treated with distilled water (control group) while the second, third and fourth group were given a concentration of 4%, 6% and 8% of the extract, respectively. At the end of the daily gavaging, which lasted for 4 weeks, the animals were killed, after recording their life body weight, and blood samples were collected from each mice to study the effect

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of Banking Marketing Strategies in achieving Competitive Advantage: Applicatory Research on a Sample of Iraqi Private Banks
...Show More Authors

The main purpose of this research aims to measure the role of banking strategies marketing in achieving competitive advantage within a sample of Iraqi private banks, and in order to achieve this purpose,  the researcher depend on number of sober research approaches which consisted of descriptive, analytical and practical methodologies, to strengthen concepts addressed by the research, size of the sample was (56) individuals which makes up the senior leadership represented (Chairman and members of the Board of Directors, Commissioners and their assistants and department heads) while the primary tool for research (questionnaire), which has been designed based on a number of solemn scientific metrics, after adapted these metrics commen

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 04 2013
Journal Name
International Journal Of Scientific Research
therapeutic effect of aqueous extract of vitis vinifera L. againts thyrotoxicosis induced by Levothyroxine sodium in rabbit females
...Show More Authors

Publication Date
Wed Dec 15 2021
Journal Name
Annals Of R.s.c.b.
IMPACT OF A SOCIAL SUPPORT FOR PREGNANT WOMEN UPON THEIR PREGNANCY OUTCOMES AT MATERNITY HOSPITALS IN BAGHDAD CITY
...Show More Authors

Objective: To assess the impact of a social support for pregnant women upon their pregnancy outcome Methodology: A descriptive purposive study was used to assess the impact of a social support on their pregnancy outcomes. The study was conducted from (22 \ September \ 2020 to 15 \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labor wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the positive pregnancy outcome

... Show More
Preview PDF
Publication Date
Thu Jan 22 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary cortisol among low birth weight 5 years old kindergarten children in relation to dental caries (comparative study)
...Show More Authors

Background: Birth weight is a powerful predictor of infant growth and survival. Evidence now shows that children born with low birth weight face an increased risk of chronic diseases and have many health problems including oral health. The aims of this study were to assess the salivary flow rate, viscosity, and salivary cortisol among low birth weight kindergarten children aged 5 years old in Hilla centre, in relation to dental caries and compares them with the normal birth weight children of the same age and gender. Materials and methods: The total sample involved 80 children (40 low birth weights and 40 normal birth weights) aged 5 years old. The diagnosis and recording of severity of dental caries was recorded through the application of

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 05 2019
Journal Name
The Egyptian Journal Of Neurology, Psychiatry And Neurosurgery
Use of low-power He-Ne laser therapy to accelerate regeneration processes of injured sciatic nerve in rabbit
...Show More Authors

View Publication
Scopus (13)
Crossref (14)
Scopus Clarivate Crossref