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.
New membrane electrodes for determination of ciprofloxacin hydrochloride were prepared depending on ciprofloxacin hydrochloride - phosphotungstic acid (CFH-PT) as an active material and these electrodes were made with three plasticizers: Di-octylphenylphosphonate(DOPH), Di-butyl phosphate (DBP)Tri-n-butyl phosphate(TBP), in PVC matrix. One of the ciprofloxacin electrodes was gave Nernstian slope equal to 57.21 mV/ decade for DOPH membrane with concentration range from 1.5×10-5 to1.0×10-1 M, and detection limit equal to 1.5×10-6 M .Lifetime was 93 days. Non- Nernstian responses equal to 39.40 and 30.70 mV/ decade for membranes DBP, TBP, respectively. These electrodes were gave concentration range from 1.0× 10-5 to 1.0×10-2 and from 4.0
... Show MoreIn the petroleum industry, multiphase flow dynamics within the tubing string have gained significant attention due to associated challenges. Accurately predicting pressure drops and wellbore pressures is crucial for the effective modeling of vertical lift performance (VLP). This study focuses on predicting the multiphase flow behavior in four wells located in the Faihaa oil field in southern Iraq, utilizing PIPESIM software. The process of selecting the most appropriate multiphase correlation was performed by utilizing production test data to construct a comprehensive survey data catalog. Subsequently, the results were compared with the correlations available within the PIPESIM software. The outcomes reveal that the Hagedorn and Brown (H
... Show MoreExperimental study has been conducted for laminar natural convection heat transfer of air flow through a rectangular enclosure fitted with vertical partition. The partition was oriented parallel to the two vertical isothermal walls with different temperatures, while all the other surfaces of the enclosure were insulated. In this study a test rig has been designed and constructed to allow studying the effect of Rayleigh number, aperture height ratio, partition thickness, the position of aperture according to the side walls and according to the height, the position of the partition according to the hot wall, and partition inclination. The experiments were carried out with air as the working fluid for Rayleigh number range (5*107 – 1.3*10
... Show MoreThis work represents the set of measurements of radon and thoron concentrations levels of soil-gas in Al-Kufa city in Iraq using electric Radon meter (RAD-7). Radon and thoron concentration were measured in soil-gas in 20 location for three depth of (50, 100 and 150) cm.
The results show that the emanation rate of radon and thoron gas varied from location to anther, depending on the geological formation. The Radon concentration in soil has been found to vary from (12775±400) Bq/m3 at 150 cm depth in location (sample K2) to (41.45±17) Bq/m3, for depth 150 cm in location (sample K20). The thoron concentration in soil has been found to vary from (198±8.5) Bq/m3 at 150 cm depth in location samples (K1 & K2) to undetected in the mos
Various pathological specimens (180) were collected from patients suffering
from pseudomonas aeruginosa infections from different hospitals in Baghdad from January
to May 2011; these specimens include (Blood samples,sputum,urine and wound swabs) were
tested for pseudomonas aeruginosa producing 2-Aminoacetophenone.Wounds swabs
specially taken from burns and post surgical infections producing a higher concentration of 2-Acetophenone material than from other samples were tested for this material and most of
these were isolated bases on their distinctive grape- like odor of 2-Aminoacetophenone
production usually linked with patients whose immune system compromised by disease or
trauma, its gains access to these pat
A simple, fast and sensitive spectrophotometric method has been applied for the determination of tetracycline hydrochloride in its pure form and in pharmaceutical preparations. The method based on coupling reaction of the antibiotic with diazotized anthranilic acid to form a stable yellow azo dye which shows a maximum absorption at 419 nm. Uni- and multivariate approaches were followed in optimizing the experimental conditions. Under optimum experimental conditions obtained via multivariate (Central Composite Design), the linearity of the constructed calibration curve was in the range of 0.560 μg.mL-1 with molar absorptivity of 14619 L.mol-1.cm-1 and the value of detection limit was 0.2813μg.mL-1. The capability of the metho
... Show MoreThe audience is one of the important practical elements in the theatrical show and its importance is not confined to its static activity as a receiver element only, rather it went beyond that issue as an effective and influential element in the proceedings of the show and the process of meaning construction, that it gains an active role in the construction and production of the connotation that influences and is influenced by the actor, where the communication channels are open between the two sides, consequently a kind of watching and joint interaction happens between them. Thus, it has become necessary for the actor to create a suitable environment for the onlookers in order for it to be an essential part of the show system. The
... Show MoreRecently on the dermatological fields, the serum levels and the roles of Zn, Cu and Mg have been studied especially in acne vulgaris, but the results were controversial. The aim of the present study is to investigate a relationship between the severity of acne and the serum levels of zinc (Zn), copper (Cu) and magnesium (Mg) and to demonstrate the status of serum levels of zinc, copper, and magnesium in Iraqi male patients with acne vulgaris and to compare it with those of healthy controls.This case controlled study was conducted in the Department of Dermatology and Venerology and in the Poisoning Consultation Center of Baghdad Teaching Hospital between May 2009 to January 2010. Forty- five male patients with acne vulgaris, their a
... Show MoreEbastine (EBS) is a poorly water-soluble antihistaminic drug; it belongs to the class II group according to the biopharmaceutical classification system (BCS). The aim of the present work was to enhance the solubility, dissolution rate and micromeritic properties of the drug, by formulating it as spherical crystal agglomerates by Quasi Emulsion Solvent Diffusion (QESD) method.
Spherical crystal agglomerates (SCAs) were prepared in presence of three solvents dichloromethane (DCM), water and chloroform as a good solvent, poor solvent and bridging solvent respectively. Agglomeration of EBS involved the use of some hydrophilic polymers like polyethylene glycol 4000 (PEG 4000), polyvinyl pyrrolidine K30 (PVP K30), D-?-tocopheryl
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