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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
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Variation in Immunohistochemical Expression of Neuropilin1 among Oral, Laryngeal and Skin SCC
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ABSTRACT Background: Neuropilin 1(NRP1) is considered a novel non - tyrosine kinase co- receptor for the vascular endothelial growth factors (VEGF). First discovered on migrating neurons. NRP1is suggested to be up-regulated in cells of different types of cancer and implicated with advanced disease. The aim of this study was to investigate the variation in expression of NRP1 in oral, laryngeal and skin squamous cell carcinoma. Materials and methods: Tissue sections from 120 formalin fixed- paraffin embedded blocks histopathologically diagnosed as oral, laryngeal and skin SCC (40 blocks for each),immunohistohemically stained in immunoperoxidase method with monoclonal antibodies to NRP1, the localization of expression was examined and the res

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Publication Date
Wed Feb 03 2016
Journal Name
Nanoscience And Nanotechnology
Fabrication of Functionalize Reduce Graphene Oxide and Its Application in Ampicillin Detection
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Graphene oxide (GO) was prepared from graphite (GT) with Hammer method, the GO was reduced with hydrazine hydrate to produce a reduced graphene oxide (RGO). The RGO was reacted with thiocarbohydrazide (TCH) to functionalize the RGO with 4-amino-3-symbol-1h-1, 2, 4-triazol-5 (4H) –thion group and to obtain (RGOT). All the prepared nanomaterial and the product of the functionalization RGOT were characterized with Fourier transformer infrared (FT-IR) spectroscopy, X-ray diffraction (XRD) analysis. RGOT mixed with ultrasonic device at different pH values of phosphate buffer solution (PBS), the mixture used to modifying a screen printed carbon electrodes SPCE and with cyclic voltammetry the sensitivity of selectivity of the new modifying elect

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Publication Date
Fri Oct 01 2010
Journal Name
Saudi Pharmaceutical Journal
Comparative clinical evaluation of ketotifen and montelukast sodium in asthmatic Iraqi patients
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Publication Date
Mon Feb 10 2025
Journal Name
Aip Conference Proceedings
Exploring generalizations of fibrewise micro-topological spaces and their applications in mathematics
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Abstract. Fibrewise micro-topological spaces be a useful tool in various branches of mathematics. These mathematical objects are constructed by assigning a micro-topology to each fibre from a fibre bundle. The fibrewise micro-topological space is then formed by taking the direct limit of these individual micro-topological spaces. It can be adapted to analyze various mathematical structures, from algebraic geometry to differential equations. In this study, we delve into the generalizations of fibrewise micro-topological spaces and explore the applications of these abstract structures in different branches of mathematics. This study aims to define the fibrewise micro topological space through the generalizations that we use in this paper, whi

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of South Asian Federation Of Obstetrics And Gynaecology
Effect of Leptin Level in Pregnancy Complicated by Preeclampsia and Pregnancy Outcome
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Safety method, Spectrophotometric Determination of Sulfamethaxazole drug in bulk and Pharmaceutical Preparations
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A simple, cheap, fast, accurate, Safety and sensitive spectrophotometric method for the determination of sulfamethaxazole (SFMx), in pure form and pharmaceutical dosage forms. has been described The Method is based on the diazotization of the drug by sodium nitrite in acidic medium at 5Cº followed by coupling with salbutamol sulphate (SBS) drug to form orange color the product was stabilized and measured at 452 nm Beer’s law is obeyed in the concentration range of 2.5-87.5 ?g ml-1 with molar absorptivity of 2.5x104 L mole-1 cm-1. All variables including the reagent concentration, reaction time, color stability period, and sulfamethaxazole /salbutamol ratio were studied in order to optimize the reaction conditions. No interferences were

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Publication Date
Tue Feb 24 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Sonographic evaluation of masseter muscle thickness in bruxist and non-bruxist subjects
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Background: Masseter muscle is a jaw closing muscle of the mandible involved in Para functional habits; which include lip and cheek chewing, fingernail biting, and teeth clenching or bruxism which can be classified as awake or sleep bruxism. Patients with sleep bruxism are three to four times more likely to experience jaw pain and limitation of movement than people who do not experience sleep bruxism. The aim of this study is to measure the thickness of the masseter muscle in bruxist subjects and compare it with non-bruxist subjects by using sonography. Materials and Method: Forty Iraqi subjects with age ranged (20-40) divided into two groups according to the presence of bruxism. Clinical examination was made and masseter muscle thickness

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Publication Date
Tue Jun 05 2018
Journal Name
The Cleft Palate-craniofacial Journal
Longitudinal 3D Assessment of Facial Asymmetry in Unilateral Cleft Lip and Palate
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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Water security in Basra Study economic reality and prospects for future water
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It  can be said that the Security of water  in  Basra from the visual task vital strategic issues of concern to the attention of researchers in various attributions and those interested in water, environmental, economic, social, cultural and political affairs ... etc. This view of the great importance of the issue of water in the occupied Basra, which is characterized by parochialism and scarcity, When looking at the sources of our daily lives and in our reality today. We find that millions of people living on the two main exporters Tabaaan oil and water. And depleted oil wealth However Manfred him the most attention because we entered it surpasses all other sources of income, but is not it a littl

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
C-Reactive Protein and Cholesterol level In Male Type 2 Diabetic Patients.
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Elevated C-Reactive Protein (CRP) level in serum is a risk factor for type 2 diabetes ,this relationship is likely to be the cause it means elevated CRP leads to T2D in future . Our objective was to examine CRP in male Type 2 Diabetes(T2D) patients in different age ,we studied 120 male subjects divided to two groups according to their age. First group A age (31 - 40) year old ,60 person )30 control & 30 T2D patients(,3 person for each same age: second group B age (41 – 50) years old ,60 person )30 control & 30 T2D patients(,3 person for each same age. We examined blood sugar ,cholesterol and CRP in each group. and we toke the mean of samples in the same age in each data in all the 4 groups. Our data shows that CRP

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