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.
A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq , during the autumn season of 2006. The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions be
... Show MoreA field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq . The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions between nitrogen fertilizer and p
... Show MoreIn this study four species from Solanaceae family was conducted. These four species belong to four different genera (Solanum L. ? Physalis L. ?Withania Pauq. ? Lycium L.) The study included morphological characters of sex organs and their pollen grains for these Iraqi wild plants.The results showed that the position of epipetalous stamens , the shape of anther, their dimensions ,and the length of filaments are important taxonomical characters .On the others hand the shape of their ovaries and stigmas are also important characters in distinguish between these four species .Pollen grains are similar in their general shapes and polarities, they have three germinal furrows and germinal apertures, so they are minor in distinguish between these f
... Show MoreBackground: Chronic obstructive pulmonary disease (COPD) is a preventable disease with some significant extra pulmonary effects that may contribute to the severity in individual patients.. The systemic manifestations of COPD include a number of endocrine disorders , such as those involving the pituitary, the thyroid , the gonads, the adrenals and the pancreas. The mechanisms by which COPD alters endocrine function are incompletely understood but likely involve hypoxemia , hypercapnia , systemic inflammation and glucocorticoid administration.
Objective: To evaluate the relationship bet
... Show MoreThe study area lies in Wasit governorate south west Kut city, where Al Ahdeb oil field is located to the south of Al Ahrar district. The present study deals with assessment of heavy metals pollution in water by collecting eleven water samples (five samples from drainage and six samples from surface water) in 5th of December 2016. The water samples analysis of heavy elements in the study area shown that water is polluted with high concentration of (Pb, Cd) elements, while the concentration of (Cu, Fe, Zn) in water samples are within the permissible limits of both World Health Organization, and Iraqi standards and there are no hazard effects from these elements. The study detected some diseases that inju
... Show MoreBackground: In advanced diabetes mellitus, serum levels of the most hormones are altered due to several interplaying mechanisms. Objective: To assess the relation of serum leptin and lipid profile in type 2 diabetic nephropathy. Patients and Method: Serum leptin levels and its relation to lipid profile were estimated in 62 patients with type 2 diabetic nephropathy attending the National Diabetes Center in Al- Mustansiriya University, and (26) healthy individuals considered as control group. The diabetic patients were classified into three groups, (24) pathients with normoalbuminuria (21) patients with microalbuminuria and (17) patients with macroalbuminuria. Fasting plasma glucose, serum creatinine, Hb A1c %, lipid profile (Total c
... Show MoreTo 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
Amidst the changes resulting from the subject matter of expression in art. The necessity of searching for the expressive features of thought that leaves different imprints with aesthetic features and values which called for re-modifying the expressive vision of contemporary drawings. Therefore, this research has been concerned with the study of (abstract expressive features in the drawings of (Serwan Baran) and (Eric Barto) - a comparative study), and the research includes four chapters. The first chapter is devoted to explaining the research problem, its importance, need, purpose, and limits, then determining the most important terms mentioned in it. Where the research problem dealt with the subject of abstract expressive feature
... Show MoreChronic lymphocytic leukaemia (CLL) patients display a highly variable clinical course, with progressive acquisition of drug resistance. We sought to identify aberrant epigenetic traits that are enriched following exposure to treatment that could impact patient response to therapy.
Epigenome-wide analysis of DNA methylation was performed for 20 patients at two timepoints during treatment. The prognostic significance of differentially methylated regions (DMRs) was assessed in independent cohorts of 139 and 1
Multiple sclerosis (MS) is a neuro-inflammatory disorder in which the Epstein-Barr virus (EBV) is proposed to have a pathogenic role. Therefore, a case-control study was performed (93 patients with relapsing-remitting MS and 113 healthy controls (HC) to analyze the prevalence and viral load of EBV infection using real time-polymerase chain reaction. Prevalence of EBV infection was lower in patients compared to HC but the difference was not significant (12.9 vs. 21.2%; probability [p] = 0.187). EBV-positive MS cases were more common in females than in males (83.3 vs. 16.7%), while an opposite distribution was observed in HC (37.5 vs. 62.5%), and the difference was significant (p = 0.041). Blood group O frequency was higher in EBV-p
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