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

Objective: Carbamazepine is typically used for the treatment of seizure disorders and neuropathic pain. One of the major problems with this drug is its low solubility in water; therefore the objective of this study was to enhance the solubility of carbamazepine by complexation with cyclodextrin to be formulated as effervescent and dispersible granules.Methods: Solvent evaporation method was used to prepare, binary (Carbamazepine/β-cyclodextrin) complex and ternary (Carbamazepine/β-cyclodextrin/hydroxypropyl methyl cellulose (HPMC E5). The more soluble complex will be further formulated as unit dose effervescent and dispersible granules. The complexes were evaluated for their solubility, drug content, percentage practical yield and

Background: Carpal tunnel syndrome (CTS) is the most prevalent upper-limb entrapped neuropathy. A nerve conduction study (NCS) is the simplest method for identifying CTS when combined with a satisfactory clinical assessment and physical assessment. Ultrasound is a beneficial non-traumatic screening approach for CTS and there is a relationship between the NCS tests and the measures of CSA by ultrasound. Objective: to assess whether or not sonographic observations of the median nerve seems to be varied amongst DM and non-DM CTS individual. Patients and methods: The total of 50 non-DM Individuals with CTS and 50 DM individuals with CTS have been included in this study. All individuals were submitted to full medical assessment NCS testi

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

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Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

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