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

The Fauqi field is located about 50Km North-East Amara town in Missan providence in Iraq. Fauqi field has 1,640 MMbbl STOIIP, which lies partly in Iran. Oil is produced from both Mishrif and Asmari zones. Geologically, the Fauqi anticline straddles the Iraqi/Iranian border and is most probably segmented by several faults. There are several reasons leading to drilling horizontal wells rather than vertical wells. The most important parameter is increasing oil recovery, particularly from thin or tight reservoir permeability. The Fauqi oil field is regarded as a giant field with approximately more than 1 billion barrels of proven reserves, but it has recently experienced low production rate problems in many of its existing wells. This study

Targeted current research study of the relationship between guilt and self-consciousness and consisted of the research community of students from the open educational college, as has been selected students in the Department of Counseling and psychological science department and the researcher used guilt, prepared Scale (Ansari, 2003), and the measure of selfawareness prepared (Shammari 0.2000), and extracted his Alsekoumtria characteristics, Fastkhrjt alternatives after a presentation to a group of experts and specialists in the field of psychological counseling psychology, education, science and psychological validity and reliability Alvakronbach manner and retesting reaching reliability coefficient of guilt ((0.85) and awarenes

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

BACKGROUND: SARS-CoV-2 (COVID-19) is considered a highly infectious and life threatening disease. OBJECTIVE: The present paper aims to evaluate various aspects of preventive measures and clinical management of the scheduled visits for orthodontic patients to the dental clinics during the outbreak of COVID-19, and to assess how orthodontists dealt with this challenge. METHODS: Orthodontists in private and public clinics were invited to fill a questionnaire that addressed infection control protocols and concerns about clinical management of patients in the clinics during the pandemic. Frequncies and percentages of the responses were obtained and compared using Chi-square tests. RESULTS: About 77% of those working in private clinics, a

In the present work the Buildup factor for gamma rays were studied in shields from epoxy reinforced by lead powder and by aluminum powder, for NaI(Tl) scintillation detector size ( ×? ), using two radioactive sources (Co-60 and Cs-137). The shields which are used (epoxy reinforced by lead powder with concentration (10-60)% and epoxy reinforced by aluminum powder with concentration (10-50)% by thick (6mm) and epoxy reinforced by lead powder with concentration (50%) with thick (2,4,6,8,10)mm. The experimental results show that: The linear absorption factor and Buildup factor increase with increase the concentration for the powders which used in reinforcement and high for aluminum powder than the lead powder and decrease with inc

A theoretical study including the effects of the fusion characteristics parameters on the fundamental fusion rate for the BEC state in D-D fusion reaction is deal with varieties physical parameters such as the fuels density, fuel temperature and the astrophysics S-factor are processed to bring an approximately a comparable results to agree with the others previously studies.

This study presents a practical method for solving fractional order delay variational problems. The fractional derivative is given in the Caputo sense. The suggested approach is based on the Laplace transform and the shifted Legendre polynomials by approximating the candidate function by the shifted Legendre series with unknown coefficients yet to be determined. The proposed method converts the fractional order delay variational problem into a set of (n ＋ 1) algebraic equations, where the solution to the resultant equation provides us the unknown coefficients of the terminated series that have been utilized to approximate the solution to the considered variational problem. Illustrative examples are given to show that the recommended appro

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 This research tackles one of this nations scholar , was not studied by other researchers . Many of us know nothing about his life , books , arguments in a manner Like other scholars of this nation . Therefore , it is the task of this study , in a response to the favour of Ibn al – Labban on us , to reveal his works .

       This study deals with him through four sections . section one investigate his biography , including six sub divisions regarding his name date of birth , Life , his father life , death , and finally , this section concludes with the embarrassment which might a reader face in differentiation between Ibn al – labban and the other respec

Background: Male infertility is a global concern and it tends to increase due to miscellaneous factors, such as environmental toxins and genetic and lifestyle choices. The aryl hydrocarbon receptor (AHR) has recently attracted attention due to its involvement in male infertility mechanisms and impact on sperm production and function. AHR, a versatile receptor expressed in various tissues, including the testes, regulates the genes involved in spermatogenesis. AHR activation is associated with cell cycle regulation and chromatin condensation during spermatogenesis. Objectives: This study aimed to investigate the influence of AHR activation on blood-testis barrier (BTB) integrity, focusing on the role of tight junction protein-1 (TJP1)