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 emplo

Longer Kurdish poetry translator important tributary of the tributaries of the Iraqi culture contemporary , and a wealth of knowledge rich experiences of an important segment of the Iraqi people , nicked culturally with the languages and cultures of the neighboring nations have , however, much of this potery under depends on the effect of the Arab form and complex , but suffered marginalization and loss as a result of repression by the governments of the country by successive throughout history , and tried to search that offers a vision on the theme of the place and its implications in the Kurdish poetry translator, through the election of a collection of poems and chisels, vertical than that of quantum poetic enormous , but thenature of

This study deals with the reality of the design of a washing machine automation available in the markets Mahlah.otata importance of this issue is through the development of technological and technical exploited for the benefit of the consumer and always seeking perfection in industrial product through providing comfort to the user and reduce fatigue and the effort and time-saving as well. On this basis, the research aims of this study put the foundations for the development of design automation washer. The boundaries of the study were products company LG producing Sna2012.uahtot this study on five chapters included Allvsal first importance of research and the need for a mechanism in addition to Alchuklh research objectives and Hdodh.ama

This article is part of the bigger project of my PhD thesis which investigates the influence of the British war poetry of the twentieth century on the development of Iraqi poetry in the century/Plymouth University/UK. The article examines the influences of British poetry on the development of the forms of poetry in Iraq after the Second World War. The aim is to shed the light on the creation of the ‘third product’ or the Iraqi poetry that shows the influences of the translated British poetry or the ‘second product’; which was written in prose for it is almost impossible to transfer the rhyme and rhythm of poetry from one language to another. Those who translated the poetry where also the pioneers of the major formal revolution in Ar

Through this research, We have tried to evaluate the health programs and their effectiveness in improving the health situation through a study of the health institutions reality in Baghdad to identify the main reasons that affect the increase in maternal mortality by using two regression models, "Poisson's Regression Model" and "Hierarchical Poisson's Regression Model". And the study of that indicator (deaths) was through a comparison between the estimation methods of the used models. The "Maximum Likelihood" method was used to estimate the "Poisson's Regression Model"; whereas the "Full Maximum Likelihood" method were used for the "Hierarchical Poisson's Regression Model

Image compression is one of the data compression types applied to digital images in order to reduce their high cost for storage and/or transmission. Image compression algorithms may take the benefit of visual sensitivity and statistical properties of image data to deliver superior results in comparison with generic data compression schemes, which are used for other digital data. In the first approach, the input image is divided into blocks, each of which is 16 x 16, 32 x 32, or 64 x 64 pixels. The blocks are converted first into a string; then, encoded by using a lossless and dictionary-based algorithm known as arithmetic coding. The more occurrence of the pixels values is codded in few bits compare with pixel values of less occurre

A numerical investigation has been performed to study the effect of eccentricity on unsteady state, laminar aiding mixed convection in a horizontal concentric and eccentric cylindrical annulus. The outer cylinder was kept at a constant temperature
while the inner cylinder was heated with constant heat flux. The study involved numerical solution of transient momentum (Navier-Stokes) and energy equation using finite difference method (FDM), where the body fitted coordinate system (BFC) was
used to generate the grid mesh for computational plane. The governing equations were transformed to the vorticity-stream function formula as for momentum equations and to the temperature and stream function for energy equation.
A computer progra

AbstractThe objective of the present study was measured of several oxidative stresses and liver function parameters in workers occupationally exposed to cement dust in Kufa Cement Factory, in order to test the hypothesis that cement dust exposure may perturb these parameters. Assessment of oxidative stress and liver function parameters were performed in 63 workers occupationally, in different departments of Kufa Cement Factory, exposed to cement dust (range of the exposure time was 5-38 years) and 36 matched unexposed controls. The study results illustrated an increasing in the oxidative stress parameters, moreover; liver function parameters showed abnormal results in the exposed workers compared to the unexposed. An increase in theses para