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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 Jan 23 2020
Journal Name
Oncology Letters
Overexpression of HURP mRNA in head and neck carcinoma and association with in�vitro response to vinorelbine
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Publication Date
Sat Aug 01 2020
Journal Name
Research Journal Of Pharmacy And Technology
Evaluation of in vivo and in vitro protective effects of quercetin on lipopolysaccharide-induced inflammation and cytotoxicology
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Quercetin, one of the flavonoids family member, can be found in many vegetables, fruits, and beverages with a noticeable nutritional pharmacological properties. This study was aimed to evaluate the ability of quercetin to inhibit lipopolysaccharide (LPS) that induced lethal toxicity in vivo, and to elucidate the importance of the quercetin as an antitumor agent in breast cancer cell line MCF-7.In vivo experiments included the effect of hesperidin and LPS on the liver and spleen of male mice. In the liver, the antioxidant activity was measured by estimating the concentration of glutathione (GSH), and catalase (CAT), while in the spleen, the concentration of cytokines was measured including IL-33 and TNF-α. In vitro experiments included MTT

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Publication Date
Wed Jan 01 2020
Journal Name
Veterinary World
Babesia canis spp. in dogs in Baghdad Province, Iraq: First molecular identification and clinical and epidemiological study
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Aim: The aim of this study was to investigate babesiosis in dogs of different breeds and ages and of both sexes in Baghdad Province by molecular detection of Babesia canis using conventional polymerase chain reaction (PCR) and sequencing followed by phylogenetic analyses. Materials and Methods: Blood samples were collected from 310 dogs of different ages and breeds, and of both sexes in different areas of Baghdad Province from December 2018 to September 2019; during clinical examinations, body temperature, pulse, respiratory rate, and signs of diseases were recorded. PCR was used to amplify a specific 450-bp fragment of the 18S rRNA gene of B. canis. PCR products were sequenced, and MEGA 6.0 software was used for analysis. Chi-squar

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Publication Date
Wed Jan 28 2026
Journal Name
Iraqi Journal Of Medical Sciences
A COMPARATIVE STUDY OF FRUCTOSE, ZINC AND COPPER LEVELS IN SEMINAL PLASMA IN FERTILE AND INFERTILE MEN
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Background: Human semen contains high concentrations of fructose, zinc (Zn) and copper (Cu) in bound and ionic forms for Zn and Cu. The presence of abnormal levels of fructose and those trace elements may affect spermatogenesis with regard to production, maturation, motility and fertilizing capacity of the spermatozoa.Objective: To evaluate the levels of fructose, Zn and Cu in seminal plasma in different groups of male infertility and to correlate their concentrations with various sperm parameters.Methods: The concentrations of fructose, Zn and Cu were measured in 114 semen samples from normozoospermic, oligozoospermic, astheno-zoospermic, and azoospermic men using the electrothermal-atomic absorption spectrometry for Zn and Cu determinatio

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Publication Date
Mon Feb 25 2019
Journal Name
Oriental Journal Of Chemistry
Viscosity and Density Studies of Drugs in Aqueous Solution and in Aqueous Threonine Solution at 298.15 K
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Publication Date
Fri Nov 30 2018
Journal Name
Oriental Journal Of Chemistry
Viscosity and Density Studies of Drugs in Aqueous Solution and in Aqueous Threonine Solution at 298.15 K
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Viscosities (η) and densities (ρ) of atenolol and propranolol hydrochloride in water and in concentrations (0.05 M) and (0.1 M) aqueous solution of threonine have been used to reform different important thermodynamic parameters like apparent molal volumes fv partial molal volumes at infinite dilution fvo , transfer volume fvo (tr), the slop Sv , Gibbs free energy of activation for viscous flow of solution ΔG*1,2 and the B-coefficient have been calculated using Jones-Dole equation. These thermodynamic parameters have been predicted in terms of solute-solute and solute-solvent interaction.

Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Geological Journal
Natural Radioactivity in Soil and Bitumen in Al-Marj Spring and Abu-Jir Village, Anbar, Western Iraq
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The aim of the present research is to illustrate γ-ray levels emitting from soil and bitumen producing from 238U, 232Th, and 40K along Abu-Jir Fault Zone. in the area extended from Al-Marj valley to Abu-Jir village using scintillometer device. Such study is important in environmental assessment to buildup data base about radioactivity. The concentration of natural radionuclides in the study area was determined to be occurring mostly in the clay minerals and organic matter. A high purity germanium spectrometer was used to detect the activity of these elements which ranged between 00.6±18.1- 1526±102, 0- 8.4±1.4, and 70.1±10.9- 328.2±73 in soil, and 28.2±5.6- 94±22.1, 0- 2.2±0.5, and 38.4±7.9- 70.1±10.9 in bitumen for 226Ra

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Publication Date
Fri Nov 28 2025
Journal Name
Arabian Journal For Science And Engineering
Role of Artificial Intelligence in Enhancing Efficiency and Sustainability in Middle Eastern Oil and Gas: A Review
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This review examines how artificial intelligence (AI) including machine learning (ML), deep learning (DL), and the Internet of Things (IoT) is transforming operations across exploration, production, and refining in the Middle Eastern oil and gas sector. Using a systematic literature review approach, the study analyzes AI adoption in upstream, midstream, and downstream activities, with a focus on predictive maintenance, emission monitoring, and digital transformation. It identifies both opportunities and challenges in applying AI to achieve environmental and economic goals. Although adoption levels vary across the region, countries such as Saudi Arabia, the UAE, and Qatar are leading initiatives that align with global sustainability targets.

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Publication Date
Tue Aug 18 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
THE COMPARISON OF THE METHODS ESTIMATING THE FRACTIONAL DIFFERENCES OF PARAMETER AND ITS DEPENDENCE ON ESTIMATION THE BEST LINEAR MODEL OF TIME SERIES IN THE ENVIRONMENTAL FIELD
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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of the Principal components and Partial least squares methods to estimate the parameters of the logistic regression model in the case of linear multiplication problem
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Abstract

  The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable.                                                                                  &nb

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