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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
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Detection of Efflux Pumps Gene and Relation with Antibiotics Resistance in Uropathogenic Escherichia Coli (UPEC) Isolated from Patients with Cystitis
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Background: In recent years, the multidrug-resistant (MDR) Escherichia coli has increased in urinary tract infections (UTIs). One of the highly distributed chromosomally encoded traits of resistance is efflux pump. The current study aimed to investigate the most common members of 5 classes of efflux pumps among uropathogenic E. coil isolates.

Methodology: E. coli isolates were isolated using conventional bacteriology tests   and confirmed by the uidA gene. An antibiotic susceptibility test has been done against 25 antibiotics using disc diffusion method. Efflux pump genes have been examined via polymerase chain reaction. Biofilm formation was investigated by a

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Publication Date
Fri Oct 04 2024
Journal Name
Chemical Review And Letters
Newly designed 2-(aminomethyl)benzimidazole derivatives as possible tyrosine kinase inhibitors: synthesis, characterization, preliminary cytotoxic evaluation and in Silico studies
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Publication Date
Mon Aug 05 2024
Journal Name
Pharmacia
A validated spectrophotometric analysis for simultaneous estimation of vincristine sulfate and bovine serum albumin in pure preparations using Vierordt’s method
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The novel Vierordt’s approach, or simultaneous equation method, was created and validated for the concurrent determination of vincristine sulfate (VCS) and bovine serum albumin (BSA) in pure solutions utilizing UV spectrophotometry. It is simple, precise, economical, rapid, reliable, and accurate. This method depends on measuring absorbance at two wavelengths, 296 nm and 278 nm, which correspond to the λmax of VCS and BSA in deionized water, respectively. The calibration curves of VCS and BSA are linear at concentration ranges of 10–60 μg/mL and 200–1600 μg/mL, with correlation coefficient values (R2) of 1 and 0.999, respectively. The limits of detection (LOD) and quantification (LO

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Publication Date
Thu Dec 05 2024
Journal Name
Shifaa
Evaluating alveolar bone thickness in upper and lower incisors from orthodontic perspective. A Cone beam computed tomography-based retrospective study
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Purpose: This study aimed to assess the thickness of alveolar bone of maxillary and mandibular incisors from orthodontics perspective. Materials and Method: A total of 73 Cone beam computed tomography for Iraqi patients (47 females and 26 males) were included in this study. The selected images were captured and imported to AutoCAD database software to perform the measurement. To measure alveolar bone thickness, a reference line was drawn through the long axis of each incisor, from the incisal edge to the root apex. Then, labial and lingual/palatal perpendicular lines were drawn to the reference line at 3, 6, and 9mm apically from the cemento-enamel junction (CEJ). Results: The buccal bone is generally thinner than the lingual/palata

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Publication Date
Tue Nov 19 2024
Journal Name
Review Of Clinical Pharmacology And Pharmacokinetics - International Edition
Clinical use of tumor necrosis factor-alpha inhibitors in Iraq: a review of their documented efficacy, safety, and associated genetics
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This comprehensive review examines the efficacy and safety of tumor necrosis factor-alpha (TNF-α) inhibitors in treating various autoimmune diseases, and focuses on their application in Iraqi patients. Elevated TNF-α levels are linked to autoimmune disorders, leading to the development of anti-TNF-α therapies such as infliximab, etanercept, adalimumab, certolizumab pegol, and golimumab, which have gained FDA approval for conditions like psoriasis, in¬flammatory bowel disease, ankylosing spondylitis, and rheumatoid arthritis. While these therapies demonstrate sig¬nificant therapeutic benefits, including improved quality of life and disease management, they also carry risks, such as increased susceptibility to infections and pote

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Publication Date
Fri Dec 01 2023
Journal Name
Iranian Journal Of Medical Microbiology
Detection of Biologically Active Compounds in <i>Eriobotrya japonica</i> L. Seeds Extract and Determination of Their Effectiveness Against Dermatophytes
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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
A comparison of VCAM-1 and ICAM-1 as atherosclerosis risk factors in patients with systemic lupus erythematosus from Iraq
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All major organs may be impacted by the connective disease systemic lupus erythematosus, a separate risk factor for coronary artery disease (CAD). Adhesion molecules like intercellular adhesion molecules (ICAM) and vascular cell adhesion molecules (VCAM) can detect endothelial damage and dysfunction, which appear to play a crucial role. This study investigated whether people with SLE had elevated subclinical and clinical atherosclerosis risk factors. Traditional CAD risk factors such as smoking, hypertension, and hyperlipidemia cannot entirely explain this elevation. It is thought that immunological dysfunction also increases CAD risk in SLE patients. The study aimed to assess early endothelial changes in SLE Iraqi female patients w

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization, Molecular Docking, and in Vitro Screening of New Metal Complexes Derived from Acyclovir Schiff Base with Ciprofloxacin Ligand
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     In this work, combining acyclovir with ciprofloxacin (CCP), a new Schiff base and its metal complexes with iron (III), manganese (II), copper (II), zinc (II), and calcium (II) ions are synthesized and structurally characterized by XRD, SEM, 1H NMR, 13C NMR, FT-IR, and UV-Visible spectral techniques. Furthermore, molecular docking studies were carried out, and the complexes were tested to resolve any potential hang-ups in opposition to the Herpes virus and DFT calculation studies. In addition, the metal complexes and ligand were screened against antibacterial strains of one gram-positive bacteria (Staphylococcus aureus) and three gram-negative bacteria (

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Publication Date
Wed Apr 19 2023
Journal Name
Lasers In Medical Science
Immunohistochemistry technique for effect of gold nanoparticles, laser, and photodynamic therapy on FoxP1 level in infected mice with mammary adenocarcinoma
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Publication Date
Thu Feb 01 2018
Journal Name
Research Journal Of Pharmaceutical,biological And Chemical Sciense
correlation of serum tumor necrosis factor alpha and high sensitive c-reactive protein with clinical periodontal parameters in osteoarthritis patients
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