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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
Sat Aug 15 2015
Journal Name
Chemistry And Materials Research
Synthesis and Characterization of 3, 5-Dimethyl-2-(4-nitrophenyl azo)-Phenol Complexes with Co (II) and Ni (II) and Study Its Effect on the Activity of Ach Enzyme (invitro)
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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
The Minimum Inhibitory Concentration (MIC) and Minimum fungicidal concentration(MFC) of extracted oil of lemon grass and thyme against Candida spp. and Bacteria Spp. Isolated from children with oral thrush
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120 samples were collected from children (ages between new born and 10 years) who infected with oral thrush. The results revealed that the Minimum Inhibitory Concentration (MIC) and Minimum Fungicidal Concentration (MFC) of extracted oil of lemon grass against C.albicans, C.tropicalis, C.keyfr, C.glabrata and C.guilliermondii were 1.25,1.25,1.25,2.5 and 2.5µl/ml and 2.5, 2.5, 2.5, 5 and 5 µl /ml respectively. while the (MIC) and (MFC) for the extraction oil of thyme against C.albicans, C.tropicalis, C.keyfr, C.glabrata and C.guilliermondii were 0.6, 0.6, 1.25, 1.25, and 1.25µl/ml and 1.25, 1.25, 2.5, 2.5, and 2.5µl/ml respectively . While the value of (MIC) and (MFC) for Nystatin against Candida species were 32 and 64 µg

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of the integration of accounting income and economic value added on the decisions of investors
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           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

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Publication Date
Thu May 30 2024
Journal Name
Iraqi Journal Of Science
An Evolutionary Algorithm for Improving the Quantity and Quality of the Detected Complexes from Protein Interaction Networks
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One of the recent significant but challenging research studies in computational biology and bioinformatics is to unveil protein complexes from protein-protein interaction networks (PPINs). However, the development of a reliable algorithm to detect more complexes with high quality is still ongoing in many studies. The main contribution of this paper is to improve the effectiveness of the well-known modularity density ( ) model when used as a single objective optimization function in the framework of the canonical evolutionary algorithm (EA). To this end, the design of the EA is modified with a gene ontology-based mutation operator, where the aim is to make a positive collaboration between the modularity density model and the proposed

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Some Remineralization Materials and Resin Infiltration (ICON) on the Depth of White Spot Lesions
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Background: White spot lesions (WSLs) are subsurface enamel demineralization manifested as white opacities which had an esthetic problem. The purpose of this in-vitro study was to evaluate the lesion depth improvement of WSLs following application of fluoride varnish, tooth mousse and resin infiltration (ICON). Materials and methods: Artificial WSLs were created on 120 premolar teeth using demineralization solution with pH (4-4.5). Samples randomly allocated into four groups; fluoride varnish, tooth mousse, ICON and untreated group. Groups were discolored in Cola and orange juice for 24 hours. Teeth were ground sectioned by longitudinal cutting then these sections examined and photographed under stereomicroscope at 12X magnification then an

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Publication Date
Fri Mar 13 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 3, 2023, Págs. 286-287
University Sports Media and Its Relationship to the Spread of Sports Culture at the University of Baghdad
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Sports media is one of the most important means that work on developing sports talents, summarizing success stories, and informing all segments of society of the latest developments at the local and global sports level alike. Therefore, attention must be directed and highlighted on the integration of sports and an attempt to activate it in a positive way that works to spread culture and awareness Sports by introducing the masses to the laws of games, sports information, and the health benefits of practicing sports, and employing sports media of all kinds to deliver sports news in an objective manner aimed at students to educate them and educate them mathematically. The sample for this research was selected from the students of the Universit

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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of The College Of Basic Education
The Effect Of Phoenix Dactylifera L. Pinnae Reinforcement On The Mechanical And Thermal Properties Of Polymer Composite
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Phoenix dactylifera l. pinnae (the green leaves of dates palm) were used as natural reinforcing (strengthening) fibers to improve the mechanical properties of polyester as a matrix material, the fibers of the green leaves of dates palm were used in two lengths, 10 and 20mm with five rates of 0, 2.5, 5, 10, and 20% , where the reinforcing with the leaves fibers increases the hardness strength from 76.5 to be about 86.55 , the Impact value raised from about 0.313 to 0.461 , in addition to that the flexural strength from 2.66 to be about 55 , and the thermal conductivity increases from 2.54 𝑤∕𝑚.℃ to 5.41 𝑤∕𝑚.℃. The results of the present search explains that the composite samples reinforced at rate 20% and 10mm fiber length

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Publication Date
Fri Oct 13 2023
Journal Name
Engineering, Technology & Applied Science Research
The Experimental and Theoretical Effect of Fire on the Structural Behavior of Laced Reinforced Concrete Deep Beams
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A Laced Reinforced Concrete (LRC) structural element comprises continuously inclined shear reinforcement in the form of lacing that connects the longitudinal reinforcements on both faces of the structural element. This study conducted a theoretical investigation of LRC deep beams to predict their behavior after exposure to fire and high temperatures. Four simply supported reinforced concrete beams of 1500 mm, 200 mm, and 240 mm length, width, and depth, respectively, were considered. The specimens were identical in terms of compressive strength (  40 MPa) and steel reinforcement details. The same laced steel reinforcement ratio of 0.0035 was used. Three specimens were burned at variable durations and steady-state temperatures (one

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Prevalence of Anxiety and Depression Among the Iraqi Repatriated Prisoners of the Iran-Iraq War, 1980-1988
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Objective: To find out the prevalence of anxiety and depression among Iraqi repatriated prisoners of Iran-Iraq war
(IRPOWs), and the relationship with some variables.
Methodology: A descriptive study was carried out from Oct. 18th, 2009 through Jan. 10th, 2010. A Snowball
sampling as a non-probability sampling technique was used to recruit 92 repatriates who had visited Ministry of
Human Rights. An instrument was constructed for this purpose. The constructed instrument consisted of six
demographic characteristics, and fourteen items to measure the level of anxiety and depression in prisoners of
war (POWs). Data were collected with using the constructed instrument and the process of the interview as means
for data col

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Publication Date
Mon Aug 01 2022
Journal Name
Optik
Assessing the optoelectronic performance of d-orbital doped cubic HfO2: The case of W, Nb, and Mo
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This contribution provides an atomistic understanding into the impact of W, Nb, and Mo co-substitution at Hf-site of cubic HfO2 lattice to produce Hf1−xTMxO2 system at x = 25%. The calculations have been performed under the framework of density functional theory supported by Habbured parameter (DFT+U). Structural analysis demonstrates that the recorded lattice constants is in good coherence with the previously published results. For the lattice parameters, contraction by 1.33% comparing with the host system has been reported. Furthermore, the doping effect of TM on the band gap leads to its reduction in the resulting Hf0.75TM0.25O2 configurations. The partial density of states (PDOS) indicate that hybridization through localized electroni

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