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
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Ultrasound assessment of normal splenic length and spleen to left kidney ratio in sample of Iraqi population
...Show More Authors

Background: Spleen is a hemopoietic organ which is capable of supporting elements of different systems. It is affected by several groups of diseases; inflammatory, hematopoietic, reticuloendothelial proliferation, portal hypertension and storage diseases. Ultrasound (US) may detect mild splenomegaly before it is clinically palpable. Knowledge of the normal range of spleen size in the population being examined is a prerequisite. Racial differences in splenic length could result in incorrect interpretation of splenic measurements and such differences would make it difficult to standardize expected splenic length and to determine non- palpable splenic enlargement.Objectives: To measure the normal values of splenic lengthin Iraqi subjects an

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Evaluation Cytotoxic Effect of Nostoc sp. and Scenedesmus acuminatus Extracts on Cell Line Hep -2 in vitro
...Show More Authors

In this Study, isolate and identification two types of algae Scenedesmus acuminatus (Lag.) Chodat belonging to Division of green –algae and Nostoc sp. Of the belong to Division of cyanobacteria from fountain pool at the University of Al- Mustansiriya. Use culture medium Chu- 10 for growth of algae on batch culture in the laboratory conditions (25 ˚ c ±2 and light intensity 200 μE/m²/sec the light:dark regime was used 16:8 hrs). Harvested culture after fourteen days of age farm. Use methanol 95% to extract active compound from raw dry biomass, Tested the effectiveness of the efficiency of the cell extract toward the cell line (human larynx cancer) Hep-2 from biotechnology center at the University of Alnahrain university and differen

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Effect of Metformin Therapy on Reducing Leptin Resistance and Enhancing Ovulation in Women with Polycystic Ovary Syndrome
...Show More Authors

Background: The relation between insulin resistance ,leptin levels and other hormones in women with polycystic ovary syndrome(PCOS) is still controversial.Metformin therapy is proved effective in reducing insulin resistance and also in some studies it was seen to be effective in reducing leptin levels.
Al- Kindy Col Med J 2012 ; Vol .8 No. (2) p: 65
Objective: to study the effect of metformin on reducing leptin levels and enhancing ovulation in PCOS women.
Methods:metformin 500mg 3 times daily for 3 months was was given to 36 women
with proved PCOS, in addition to that, other parameters were included.
Results:28 women out of 36(77.78%) showed an evidence of ovulation ovulation after 3 months of metformin therapy(p<0.01)

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Estimation of Superoxide Dismutase, Matrix-metalloprotinase-9, and Interleukin -18 in Patients with Type Two Diabetes Mellitus
...Show More Authors

Antioxidant status imbalance and inflammatory process are cooperative events involved in type 2 diabetes mellitus. This study aimed to investigate     superoxide dismutase as a potential biomarkers of antioxidant imbalance, matrix-metaloprotinase-9,   and interleukin -18  as biomarkers of inflammation in serum and to estimate  the effects of other confounding factors  gender, age and finally measuring the relation among the interested biomarkers.

This case - control study included 50 patients,   and   45 of  healthy subjects matched age –gender were also enrolled  in this study as a control group.    The   focused &nbsp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Hydrochemical Evaluation of Surface and Groundwater in Khan Al-Baghdadi Area, Al- Anbar Province / West of Iraq
...Show More Authors

The hydrochemical study of the surface and groundwater in Khan AL-Baghdadi  area  included interpretation of physical, chemical and biological properties of 14 wells and 6  surface water samples collected from Euphrates River.. The study covered two periods representing dry and wet periods in October 2018 and April 2019, respectively. The surface water samples were characterized as slightly alkaline, fresh water, excessively mineralized, calcium-chloride type, and hard to very hard class. While the groundwater samples were characterized as slightly alkaline, brackish water, excessively mineralized, calcium-chloride and sodium-chloride type, and hard to very hard class. The assessment of water for irrigation purposes for bo

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Use of chickpea soaking water in dough fermentation and its effect on quality properties of loaf bread
...Show More Authors

This study was carried out to investigate the possibility of chickpea soaked water as a substitute for yeast in dough fermentation and its effects on sensory properties of the laboratory loaf bread. Chickpea was soaked for 24,48 and 72 hours at room temperature and used in proportion with or without yeast in dough fermentation . The results revealed that , as the percentage of soaked chickpea water substitution increased, the volume of the produced loaf bread decreased as compared with the control treatment (only yeast ).Best results were obtained by using soaked chickpea water for 24 hours in proportion of 1:1 soaked chickpea water : yeast regarding the sensory properties ,volume and leavening of the loaf bread.
Keywords: chickpea so

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Assessment of Two Extraction Methods LLE and QUEChERS to Determine Pesticides Residues in Vegetables by Gas Chromatography
...Show More Authors
Abstract<p>The extraction of pesticides is a critical and urgent issue in the preparation for and determination of pesticide residues. The lack of a quick, easy, and successful extraction process is the most critical and challenging problem, even if diagnostic tools have improved and pesticide residues have been better understood. This study contrasted the QuEChERS method, which uses gas chromatography with a flame ionization detector, with the LLE method, which uses liquid-liquid extraction, in order to extract pyridaben from cucumbers and spiromesifen from tomatoes. The GC-FID device was employed to ascertain the spiromesifen LOD and LOQ, which were 0.002 μg mL<sup>-1</sup> and 0.00</p> ... Show More
View Publication
Scopus Crossref
Publication Date
Sat Jan 01 2011
Journal Name
Carbohydrate Polymers
Synthesis, characterization of acrylamide grafted chitosan and its use in removal of copper(II) ions from water
...Show More Authors

View Publication
Scopus (91)
Crossref (83)
Scopus Clarivate Crossref
Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Association between Aggregatibacter actinomy-cetemcomitans bacterial load and NLRP3 inflam-masome activation in periodontitis patients with Diabetes
...Show More Authors

Abstract: Background: Aggregatibacter actinomycetemcomitans is one of the most common periodontal pathogen that has a direct effect on periodontium. Diabetes and periodontitis considered as chronic diseases with a bidirectional relationship between them. Evidence has shown that the Node Like Receptor Pyrine-3  inflammasome, is crucial for both illnesses. Aim of study: This investigation was conducted to observe the association between bacterial load of A. actinomyctecomtans and serum level of NLRP3 inflammasome in periodontitis patient with and without type 2 DM and control group. Materials and Methods: This case-control study included 85 participants, who

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Thu Aug 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Characterization of Different Five-Membered Heterocyclic Derivatives, Evaluated Their as Antioxidant, and In Vitro Antimicrobial Agents
...Show More Authors

Objective:This study involved synthesis of a new series of different five-membered heterocyclic derivatives, testing their antioxidant activity, and examining their potential in vitro antimicrobial agents. Methods: The synthesis of the derivatives involved a three-step process. Initially, succinyl chloride was reacted with methanol, followed by a reaction with 80% hydrazine hydrate through a nucleophilic addition-elimination mechanism, resulting in the formation of succinohydrazide (I). This compound was then employed as a precursor for the synthesis of Schiff bases (II), and (III) by reacting it with m-nitro benzaldehyde and p-nitro benzaldehyde. Following this, a ring closure reaction was applied using thioglycolic acid, glycolic acid,

... Show More
View Publication
Scopus Clarivate Crossref