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Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
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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.

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Simulation of Heat Storage and Heat Regeneration in Phase Change Material
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The present study explores numerically the energy storage and energy regeneration during Melting and Solidification processes in Phase Change Materials (PCM) used in Latent Heat Thermal Energy Storage (LHTES) systems. Transient two-dimensional (2-D) conduction heat transfer equations with phase change have been solved utilizing the Explicit Finite Difference Method (FDM) and Grid Generation technique. A Fortran computer program was built to solve the problem. The study included four different Paraffin's. The effects of container geometrical shape, which included cylindrical and square sections of the same volume and heat transfer area, the container volume or mass of PCM, variation of mass flow rate of heat transfer fluid (HTF), and temp

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Publication Date
Sun May 22 2022
Journal Name
Webology
Change and Strategic Planning for Quality in Universities: An Analytical Study
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This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineer

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Positive thinking and its relationship to academic achievement in art history
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This study was conducted for the purpose of exploring the relationship between positive thinking and academic achievement in art history. And it relates to the student’s personality, intelligence, abilities and economic and social level. The sample of the study consisted of (40) male and female students from the first stage students - Department of Art Education in the Faculty of Fine Arts / Morning Study, A positive thinking questionnaire was applied to them, and the study found that there is no positive relationship between positive thinking and academic achievement in art history.   

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Publication Date
Wed Apr 26 2023
Journal Name
Journal Of Contemporary Medical Sciences
A potential role of extracellular DNA in biofilm and ciprofloxacin resistance
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Objectives: This study aims to broaden our knowledge of the role of eDNA in bacterial biofilms and antibiotic-resistance gene transfer among isolates. Methods: Staphylococcus aureus, E. coli, and Pseudomonas aeruginosa were isolated from different non-repeated 170 specimens. The bacterial isolates were identified using morphological and molecular methods. Different concentrations of genomic DNA were tested for their potential role in biofilms formed by study isolates employing microtiter plate assay. Ciprofloxacin resistance was identified by detecting a mutation in gyrA and parC. Results: The biofilm intensity significantly decreased (P < 0.05) concerning S. aureus isolates and insignificantly (P > 0.05) concernin

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Publication Date
Sun Oct 06 2024
Journal Name
الذكوات البيض
Self-criticism in Quranic models and its impact on building them
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Self-criticism is that a person confronts himself with his mistakes in order to reform and develop them for the better, motivate them and inspire hope in them to push them forward and continue to give in this life. The Holy Qur’an teaches us, through the models it cited in its verses, that this is through repentance, a feeling of remorse, and a determination to leave mistakes, and quit disobedience and sins, etc., and all this is done through constructive criticism, and at the same time, one must realize his strengths. , in order to succeed in preserving it and employing it in the right path that pleases God, His Messenger, himself and his society. This has been explained through an introduction, two topics and a conclusion, and God is t

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Publication Date
Wed Jan 01 2014
Journal Name
Acta Linguistica
Generic and Socio-Cultural Patterns of Death Announcements in Iraqi Newspapers
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The present paper examines the genre of death notices in Iraqi newspapers in terms of its schematic and socio-cultural structure. Adopting Swales&amp;#39; [1990] rhetorical approach to genre analysis, the study has examined a corpus of 150 death texts

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Shatt Al-Gharraf in Ancient and Modern Maps: سالار علي خضر
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This research aims to shed light on the geography of Shatt Al-Gharraf, one of the main branches of the Tigris River south of the sedimentary plain, where the changes exposed by this Shatt (river) were followed by a set of old and modern maps, which date back to the years(3000 BC, 1771 AD, 1810 AD, 1944 AD, 1959 AD, 2009 AD, 2017 AD).Through this research, Shatt al-Gharrafwas found to be an integrated river in terms of the geomorphological phenomena of the rivers (river meanders, river islands, marshes, and estuary). Besides, it was exposed to several changes especially itsdownstream in the Euphrates. It was previously flowing into the Euphrates but due to a number of factors such as the shortage of water in the Tigris River in recent yea

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Publication Date
Tue Mar 10 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Incidence of Hodgkin's lymphoma of head and neck in Baghdad city
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Background: Hodgkin's lymphoma (HL), formerly called Hodgkin's diseases is an uncommon form of lymphoma. The incidence of Hodgkin's lymphoma shows marked heterogeneity with respect to age, gender, race, geographic area, social class and histological subtype. This study was carried out in an attempt to evaluate the incidence of Hodgkin's lymphoma of head and neck in Baghdad city. Materials and Methods: The diagnosed cases of Hodgkin's lymphoma of head and neck region in Baghdad city between (1990-1999) were collected and analyzed according to age, gender, site and the histopathological subtypes of the tumor. Results: Out of (702) cases of Hodgkin's lymphoma of ten years between (1990-1999),(362 ) of them were occurred in the head and neck

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Publication Date
Fri Jan 01 2016
Journal Name
Basrah Journal Of Veterinary Research
Pre and postnatal vascularization of long bones in Guinea pig (CaviaCutleri).
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Publication Date
Wed Jun 01 2022
Journal Name
Resmilitaris
Evaluation mucin 1 polymorphism and expression with infertility in Iraqi females
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