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

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

In the name of of Allah the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the Seal of the Prophets and Messengers. The envoy is a mercy to the worlds Muhammad Sadiq Al - Amin, and to the pure and good companions of the Tayyibites.
The formula of the morphological formulas, which have diverged from other meanings, whether lexicon or contextual and what this formula contains many meanings (effective source) and (effective in the sense of effective) and (effective sense reactor) and (effective sense) and ( (F) in the sense of a similar character) and ((the name of the) (collect). This was dealt with in the formula in Surat al-Nisaa a gramophone study. As mentioned in the study of the morphological subj

In a connected graph , the distance function between each pair of two vertices from a set vertex  is the shortest distance between them and the vertex degree  denoted by  is the number of edges which are incident to the vertex  The Schultz and modified Schultz polynomials of  are have defined as:

 respectively, where the summations are taken over all unordered pairs of distinct vertices in  and  is the distance between  and  in  The general forms of Schultz and modified Schultz polynomials shall be found and indices of the edge – identification chain and ring – square graphs in the present work.

To detect the amount of rifampicin in bulk and medicinal dosage formulations, an accurate and costeffective UV spectrophotometric technique has been developed using the area under the peak to estimate the presence of rifampicin. This range of wavelengths (300–356 nm) was chosen. The method showed linearity in the 2–22 μg/mL range, with R2 being2 0.9996. The developed method’s linearity, detection limit, quantification limit, precision, repeatability, and accuracy were all statistically and experimentally validated. The suggested methodology can be used for routine quality control analysis of rifampicin in pure form and in capsule dosage form, as demonstrated by the satisfactory recovery percentage results. This study explores the str

The apricot plant was washed, dried, and powdered after harvesting to produce a fine powder that was used in water treatment. created an alcoholic extract from the apricot plant using ethanol, which was then analysed using GC-MS, Fourier transform infrared spectroscopy, and ultraviolet-visible spectroscopy to identify the active components. Zinc nanoparticles were created using an alcoholic extract. FTIR, UV-Vis, SEM, EDX, and TEM are used to characterize zinc nanoparticles. Using a continuous processing procedure, zinc nanoparticles with apricot extract and powder were employed to clean polluted water. Firstly, 2 g of zinc nanoparticles were used with 20 ml of polluted water, and the results were Tetra 44% and Levo 32%; after

This study was conducted on the possibility of manufacturing kids’ foods fortified by legumes. Three raw materials of boiled vegetables (carrots, potatoes and zucchini) were used, one of the pre-boiled legumes was added to the mixture, which included chickpeas, lentils, mung, soybean, fenugreek, by the percentage of 5% and 10%. The results of the chemical analysis showed no statistically significant differences (P <0.05) between the coefficients of moisture, ash and fiber. However, the ash ratio increased from 0.76 to 0.88% and fiber from 0.43 to 0.87%. As for protein and fat, A8 coefficient (add 10% soybean bean) recorded highest ratio of 2.54 and 0.71% respectively, the results of the analysis of mineral elements showed that the A8 coef

In this article, Pb2Ba1.7Sr0.3Ca2Cu3O10+δ superconductor material was synthesized using conventional solid-state reaction method. X-ray diffraction (XRD) analysis demonstrated one dominant phase 2223 and some impurities in the product powder. The strongest peaks in the XRD pattern were successfully indexed assuming a pseudo-tetragonal cell with lattice constants of a = 3.732, b = 3.733 and c = 14.75 Å for a Pb-Based compound. The crystallite size and lattice strain between the layers of the studied compound were estimated using several methods, namely the Scherrer, Williamson-Hall (W.H), sizestrain plot (SSP) and Halder Wagner (H.W) approach. The values of crystallite size, calculated by Scherrer, W.H, SSP and H.W methods, were 89.454077