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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
Tue Jan 31 2017
Journal Name
Journal Of Engineering
A Study on the Removal of Direct Blue 71 Dye From Textile Wastewater Produced From State Company of Cotton Industries by Electrocoagulation Using Aluminum Electrodes
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The removal of direct blue 71 dye from a prepared wastewater was studied employing batch electrocoagulation (EC) cell. The electrodes of aluminum were used. The influence of process variables which include initial pH (2.0-12.0), wastewater conductivity (0.8 -12.57) mS/cm , initial dye concentration (30 -210) mg/L, electrolysis time  (3-12) min, current density (10-50) mA/cm2   were studied in order to maximize the color removal from wastewater. Experimental results showed that the color removal yield increases with increasing pH until pH 6.0 after that it decreased with increasing pH. The color removal increased with increasing current density, wastewater conductivity, electrolysis time, and decreased with increasing the concen

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Publication Date
Thu Jul 01 2021
The spontaneous emission performance of a quantum emitter coupled to a hybrid plasmonic waveguide with specified output polarization for on-chip plasmonic single-photon source
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Publication Date
Tue May 11 2021
Journal Name
Photonics And Nanostructures - Fundamentals And Applications
The spontaneous emission performance of a quantum emitter coupled to a hybrid plasmonic waveguide with specified output polarization for on-chip plasmonic single-photon source
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Nowadays, most of the on-chip plasmonic single-photon sources emit an unpolarized stream of single photons that demand a subsequent polarizer stage in a practical quantum cryptography system. In this paper, we numerically demonstrated the coupling of the light emitted from a quantum emitter (QE) at 700 nm wavelength to the propagation mode supported by an on-chip hybrid plasmonic waveguide (HPW) polarization rotator. Our results proved that the light emitted is linearly polarized at 0º, 45º/−45º, and 90º with propagation lengths of 5 μm, 3.3 μm, and 3.9 μm, respectively. Moreover, high power-conversion efficiency was obtained from an applied transverse magnetic (TM) mode (0º-polarization) to a transverse electric (TE) (90º-polari

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Publication Date
Sun Oct 27 2019
Journal Name
Iraqi Journal Of Science
First Record of Streaked Rabbitfish Siganus Javus (L., 1766) from the Iraqi Marine Waters, with Re Description of White-Spotted Rabbitfish Siganus Canaliculatus (Park, 1797)
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Two Siganid fishes were described in the current study, the first one is Siganus javus (Linnaeus, 1766) as a new record and the other Siganus canaliculatus (Park, 1797), which was collected from the Iraqi marine waters. The samples were collected during December 2018. Streaked rabbitfish S. javus is diagnosed by a deep body, 54.01% in standard length, depth  of caudal peduncle, 7.27%, total gill rakers 19 and silvery blue undulating lines on mid and lower sides of the body. Whereas the body depth of White-spotted rabbitfish S. canaliculatus was 39.08-42.66%, Caudal peduncle depth ranged from 5.21 to 5.66%, total gill rakers ranged from 22 to 24 and it  is distinguished by a numerous pearly bl

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Publication Date
Sat May 01 2010
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison of microleakage Restorative Dentistry Comparison of microleakage in three different retrograde cavity preparations with Mineral Trioxide Aggregate as filling material
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Background: The apical seal is the single most important factor in determining the success of surgical endodontics, the aim of this study was to compare the sealing ability of Mineral Trioxide Aggregate in three different cavity designs. Materials and Methods: Thirty extracted human single-rooted teeth were divided into three groups of ten teeth per group, a retrograde cavity preparation was carried out using a low speed handpiece and round bur with parallel walls in the first group, ultrasonic retrotip and unit in the second group and a low speed handpiece with a carbide inverted cone bur with undercuts in the third group, all the cavities were filled with MTA. microleakage was measured by dye penetration technique using methylene blue. Re

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Publication Date
Wed Jul 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Salivary TNF-α andAlkaline Phosphatase in Relation to Gingival Health Condition According to Nutritional Status among a Group of School Children
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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Heterogeneity on Recovery Factor for Carbonate Reservoirs. A Case Study for Mishrif Formation in West Qurna Oilfield, Southern Iraq
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Oil recovery could be impacted by the relation between vertical permeability (Kv) and horizontal permeability (Kh) (Kv/Kh). 4816 plugs that have been getting hold of 18 wells of Mishrif formation in the West Qurna oilfield were used. Kv/Kh data provided some scatter, but the mean is ~1. Kv/Kh =1 was used for the Petrel model before upscaling according to the heterogeneity of each layer.

Kv/Kh values for Mishrif Formation in West Qurna Oilfield are 0.8 for relatively homogeneous, 0.4 for heterogeneous rock, and 0.1 for cap rocks (CRII).

   Eclipse TM was used for reservoir simulation. PVT and SCAL data e

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Publication Date
Tue Jan 01 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
Effect of welding heat input on corrosion rate of sprinkler irrigation piping joints by tig welding used in South of Iraq
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Publication Date
Mon Jul 31 2017
Journal Name
Journal Of Engineering
Development of an On-Line Self-Tuning FPGA-PID-PWM Control Algorithm Design for DC-DC Buck Converter in Mobile Applications
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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Female Students’ Practices toward Premenstrual Syndrome at Secondary Schools in Third Al- Rusafa Education Directorate
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Objective: Determination the effectiveness of educational program on female students’ practices toward premenstrual.

Methodology: A quasi-experimental design study was conducted involving (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criteria to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the practices, before the implementation of the program, the second step is implementing the program, following two steps post-test  I and II betwe

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