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.
The study aimed to investigate the employment of electronic supervision applications in developing the teaching performance of teachers in Oman. Based on the qualitative method and the study population consisted of all the teachers of the first cycle in the Governorate of Muscat. The study sample amounted to 24 female teachers. The interview was used as a tool for data collection. The study reached several results, including: There are difficulties in employing electronic supervision applications, which are weak network, density of curricula, lack of experience in applying technology, and the large number of tasks assigned to the teacher. These difficulties can also be overcome by strengthening the network, training teachers, reducing th
... Show MoreS Khalifa E, N Adil A, S Husam Ali, H Nibras A…, 2009
During the course of fixed orthodontic therapy, patients should be instructed to eat specific food stuffs and beverages in order to maintain good health for the dentition and supporting structures and prevent frequent attachment debonding that prolong the treatment duration. After searching and collecting articles from 1930 till July 2021, the current review was prepared to emphasize various types of foods that should be taken during the course of fixed orthodontic therapy and to explain the effect of various food stuffs and beverages on the growth and development of craniofacial structures, tooth surfaces, root resorption, tooth movement, retention and stability after orthodontic treatment and the effect on the components of fixed ortho
... Show MoreThe Christian religion came in love and co-existence with all human beings, united in the minds of its people, including the great creation to form a strong unit of high ethics that contributes to the unity among the members of society and coexistence in security, peace and love of harmony.
Throughout this paper, T is a ring with identity and F is a unitary left module over T. This paper study the relation between semihollow-lifting modules and semiprojective covers. proposition 5 shows that If T is semihollow-lifting, then every semilocal T-module has semiprojective cover. Also, give a condition under which a quotient of a semihollow-lifting module having a semiprojective cover. proposition 2 shows that if K is a projective module. K is semihollow-lifting if and only if For every submodule A of K with K/( A) is hollow, then K/( A) has a semiprojective cover.
KE Sharquie, AA Noaimi, HA Salman, NA Hindy, Iraqi Postgraduate Medical Journal, 2009 - Cited by 1
Let R be a commutative ring with identity. R is said to be P.P ring if every principle ideal of R is projective. Endo proved that R is P.P ring if and only if Rp is an integral domain for each prime ideal P of R and the total quotient ring Rs of R is regular. Also he proved that R is a semi-hereditary ring if and only if Rp is a valuation domain for each prime ideal P of R and the total quotient Rs of R is regular. , and we study some of properties of these modules. In this paper we study analogue of these results in C.F, C.P, F.G.F, F.G.P R-modules.
To track scientific developments and achievements, for example, that (achieved) after the Second World War until this moment, make each of us in absolute amazement. He invented the computer, discovered the genetic factor (DNA), and discovered the drawing of the human genetic map, going up to the moon, penetrating outer space by satellites, getting close to distant planets, producing jet planes, microprocessors, and lasers, in addition to enabling a person to create a layer of The material is extremely thin and extremely imaginative. It has also become possible for a person to "dig lines that do not exceed 20 billion meters of thickness." The human being was also able to collect things an atom and build an efficient and high-precision con
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