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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 30 2024
Journal Name
Iraqi Journal Of Science
Modeling and Analysis of A Prey-Predator System Incorporating Fear, Predator-Dependent Refuge, with Cannibalism In Prey
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    The relationship between prey and predator populations is hypothesized and examined using a mathematical model. Predation fear, cannibalism among the prey population, and a refuge reliant on predators are predicted to occur. This study set out to look at the long-term behavior of the proposed model and the effects of its key elements. The solution properties of the model were investigated. All potential equilibrium points' existence and stability were looked at. The system's persistence requirements were established. What circumstances could lead to local bifurcation near equilibrium points was uncovered. Suitable Lyapunov functions are used to study the system's overall dynamics. Numerical simulations were conducted to verify the

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Publication Date
Fri Jul 01 2022
Journal Name
Health Science Reports
Immunohistochemical expression of angiotensin‐converting enzyme 2 in superficial and deep maxillofacial tissues: A cross‐sectional study
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Abstract<sec><title>Background and Aims

The involvement of maxillofacial tissues in SARS‐CoV‐2 infections ranges from mild dysgeusia to life‐threatening tissue necrosis, as seen in SARS‐CoV‐2‐associated mucormycosis. Angiotensin‐converting enzyme 2 (ACE2) which functions as a receptor for SARS‐CoV‐2 was reported in the epithelial surfaces of the oral and nasal cavities; however, a complete understanding of the expression patterns in deep oral and maxillofacial tissues is still lacking.

Methods

The immunohistochemical expression of ACE2 was analyzed in 95 specimens from maxillofacial tissues and 10 specimens o

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Different Soil Organic Carbon Content in Different Soils on Water Holding Capacity and Soil Health
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Abstract<p>An experiment was carried out to study the effect of soil organic carbon (SOC) and soil texture on the distance of the wetting front, cumulative water infiltration (I), infiltration rate (IR), saturated water conductivity (Ks), and water holding capacity (WHC). Three levels ( 0, 10, 20, and 30 g OC kg-1 ) from organic carbon (OC) were mixed with different soil materials sandy, loam, and clay texture soils. Field capacity (FC) and permanent wilting point (PWP) were estimated. Soil materials were placed in transparent plastic columns(12 cm soil column ), and water infiltration(I) was measured as a function of time, the distance of the wetting front and Ks. Results showed that advance we</p> ... Show More
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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Comparison of Performance Metrics Level of Restricted Boltzmann Machine and Backpropagation Algorithms in Detecting Diabetes Mellitus Disease
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Diabetes is a disease caused by high sugar levels. Currently, diabetes is one of the most common diseases in the number of people with diabetes worldwide. The increase in diabetes is caused by the delay in establishing the diagnosis of the disease. Therefore, an initial action is needed as a solution that requires the most appropriate and accurate data mining to manage diabetes mellitus. The algorithms used are artificial neural network algorithms, namely Restricted Boltzmann Machine and Backpropagation. This research aims to compare the two algorithms to find which algorithm can produce high accuracy, and determine which algorithm is more accurate in detecting diabetes mellitus. Several stages were involved in this research, including d

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Detection and Mitigation of Cache Pollution Attack Using Popularity Variation in Information Centric Networking Based on SDN
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      Information centric networking (ICN) is the next generation of internet architecture with its ability to provide in-network caching that make users retrieve their data efficiently regardless of their location. In ICN, security is applied to data itself rather than communication channels or devices. In-network caches are vulnerable to many types of attacks, such as cache poisoning attacks, cache privacy attacks, and cache pollution attacks (CPA). An attacker floods non-popular content to the network and makes the caches evict popular ones. As a result, the cache hit ratio for legitimate users will suffer from a performance degradation and an increase in the content’s retrieval latency. In this paper, a popularity variation me

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Simultaneous Determination of Piroxicam and Codeine Phosphate Hemihydrate in a Pharmaceutical Dosage Form Using Validated HPLC Method
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An easy, eclectic, precise high-Performance Liquid Chromatographic (HPLC) procedure was evolved and validated to estimate of Piroxicam and Codeine phosphate. Chromatographic demarcation was accomplished on a C18 column [Use BDS Hypersil C18, 5μ, 150 x 4.6 mm] using a mobile phase of methanol: phosphate buffer (60:40, v/v, pH=2.3), the flow rate was 1.1 mL/min, UV detection was at 214 nm. System Suitability tests (SSTs) are typically performed to assess the suitability and effectiveness of the entire chromatography system. The retention time for Piroxicam was found to be 3.95 minutes and 1.46 minutes for Codeine phosphate. The evolved method has been validated through precision, limit of quantitation, specificity,

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Publication Date
Mon Dec 01 2014
Journal Name
Iraqi Journal Of Science,
Detection of human leukocyte antigen and celiac disease auto antibodies in serum of patients with multiple sclerosis
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To determine the important pathogenic role of celiac disease in triggering several autoimmune disease, thirty patients with Multiple Sclerosis of ages (22-55) years have been investigated and compared with 25 healthy individuals. All the studied groups were carried out to measure anti-tissue transglutaminase antibodies IgA IgG by ELISA test, anti-reticulin antibodies IgA and IgG, and anti-endomysial antibodies IgA and IgG by IFAT. There was a significant elevation in the concentration of anti-tissue transglutaminase antibodies IgA and IgG compared to control groups (P≤0.05), there was 4(13.33%) positive results for anti-reticulin antibodies IgA and IgG , 3(10%) positive results for anti-endomysial antibodies IgA and IgG . There were 4 pos

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Enhancing Vegetative Growth by Adding Phosphorus, Silicon, and Citric Acid to Pepper Plants Cultivated in Plastic Greenhouses
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Abstract<p>The research was conducted in a plastic greenhouse at the College of Agricultural Engineering Sciences, University of Baghdad - Jadiriyah Campus, during the 2021-2022 season, to study the effect of phosphorus, silicon, and citric acid on pepper plants using a factorial experiment design with three replicates. The first factor had three levels of phosphorus (0, 160, and 320 kg P<sub>2</sub>O<sub>5</sub> per hectare), the second factor had three levels of potassium silicate (0, 75, and 100 kg per hectare), and the third factor had four levels of citric acid (0, 2, 4, and 6 kg per hectare). The statistical analysis showed that treatment P2S2C1 resulted in an increase </p> ... Show More
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Publication Date
Fri Jan 15 2010
Journal Name
Anbar Journal Of Agricultural Sciences 8 (1)‏
Effect of Trichoderma spp. in inoculium levels on sour orange (Citrus arantium) seed germination and seedling growth‏
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Publication Date
Fri Dec 30 2022
Journal Name
Eastern-european Journal Of Enterprise Technologies
Experimental investigation and modelling of residual stresses in face milling of Al-6061-T3 using neural network
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Milling process is a common machining operation that is used in the manufacturing of complex surfaces. Machining-induced residual stresses (RS) have a great impact on the performance of machined components and the surface quality in face milling operations with parameter cutting. The properties of engineering material as well as structural components, specifically fatigue life, deformation, impact resistance, corrosion resistance, and brittle fracture, can all be significantly influenced by residual stresses. Accordingly, controlling the distribution of residual stresses is indeed important to protect the piece and avoid failure. Most of the previous works inspected the material properties, tool parameters, or cutting parameters, bu

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