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 emplo

Gestational diabetes mellitus is glucose intolerance of varying degree with onset or first detection duringpregnancy,it can causelong and short term morbidities in both the mother and the child, such as shoulder dystocia,preeclampsia, and high blood pressure. The most powerful endogenous vasoconstrictor peptide, urotensin II, andits receptor are involved in the etiology of gestational diabetes mellitus.Aim of the study: The study’s goal was to see if there is a link between Urotensin II levels and insulin resistancein pregnant women with gestational diabetes.Patients and method: A case-control study that was conducted in obstetrics and gynecology department atBaghdad Teaching hospital from the first of January 2019 to the end of D

Expansion the engineering consultancy offices in the universities of Iraq, about (14) offices, leading to increas the competition between them, especially after the great trends of Iraqi government agencies to use the academic experiences and their efficiencies in general, due to non-existence of the engineering qualification in the government institutions to do the engineering designs ,supervision of projects and other engineering works which are practicing by the engineering consultancy offices in order to get the best performance of the work.Within this serious competition, needing a specific approach to enable government agencies to choose the optimal and alternative consultancy office to meet specific project and not rely on cronyis

The aim of this study is to propose reliable equations to estimate the in-situ concrete compressive strength from the non-destructive test. Three equations were proposed: the first equation considers the number of rebound hummer only, the second equation consider the ultrasonic pulse velocity only, and the third equation combines the number of rebound hummer and the ultrasonic pulse velocity. The proposed equations were derived from non-linear regression analysis and they were calibrated with the test results of 372 concrete specimens compiled from the literature. The performance of the proposed equations was tested by comparing their strength estimations with those of related existing equations from literature. Comparis

The liver is one of the largest glands in the digestive system and performs 13 various functions, including the secretion of hormones and enzymes. The gallbladder serves as a storage reservoir for secretions before they are released into the digestive system through the duodenum. The bile ducts branch from the liver’s lobes and ultimately connect to the digestive system, making this structure significant and distinct among different animal species. This review focuses on the differences between dogs and cats, highlighting the importance of these differences from both health and pathological perspectives. After conducting a detailed scientific review of the biliary tree in dogs and cats, we concluded that cats are more susceptible

Sand production in unconsolidated reservoirs has become a cause of concern for production engineers. Issues with sand production include increased wellbore instability and surface subsidence, plugging of production liners, and potential damage to surface facilities. A field case in southeast Iraq was conducted to predict the critical drawdown pressures (CDDP) at which the well can produce without sanding. A stress and sanding onset models were developed for Zubair reservoir. The results show that sanding risk occurs when rock strength is less than 7,250 psi, and the ratio of shear modulus to the bulk compressibility is less than 0.8 1012 psi2. As the rock strength is increased, the sand free drawdown and depletion becomes larger. The CDDP