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Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
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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.

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Phenotypic, genotypic correlation and path coefficient for several traits of maize under watered and water stress
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Publication Date
Wed Jan 01 2020
Journal Name
دار الكتب والوثائق العراقيه
Introduction to Medical and Biological Statistics for Pharmacy Students and Medical Groups (Undergraduate & Postgraduate) - ISBNiraq.org
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Introduction to Medical and Biological Statistics for Pharmacy Students and Medical Groups (Undergraduate & Postgraduate) - ISBNiraq.org

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Publication Date
Mon Jun 08 1998
Journal Name
Journal Of King Saud University
Moment Capacity and Strength of Reinforced Concrete Members Using Stress- Strain Diagrams of Concrete and Steel
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Publication Date
Sat Aug 01 2020
Journal Name
Nanotechnology For Environmental Engineering
Synthesis of Ni@γ-Al2O3@PID\SiW recyclable nanocatalyst and its catalytic reduction and antibacterial activities
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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Biological Activity Evaluation of Some Pyrazoles, Thiazoles and Oxazoles Derived from 2-Mercaptoaniline
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    Synthesis of 2-mercaptobenzothiazole (A1) is performed from the reaction of  o-aminothiophenol and carbon disulfide CS2 in ethanol under basic condition. Compound (A1)  is reacted with chloro acetyl chloride to give compound (A2). Hydrazide acid compound (A3) is obtained from the reaction of compound (A2) with  hydrazine hydrate in ethanol under reflux in the presence of glacial acetic acid .The reaction of hydrazide acid compound (A3) with ethyl acetoacetate gives pyrazole compound (A4). The new hydrazone  compound (A5) was prepared from the reaction of compound (A3) with  benzaldehyde. Reaction of compound

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Comparison of Single and Group Jet Grout Columns Settlement Based on Field Test and Theoretical Methods
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Abstract<p>The settlement evaluation for the jet grouted columns (JGC) in soft soils is a problematic matter, because it is influenced by the number of aspects such as soil type, effect mixture between soil and grouting materials, nozzle energy, jet grouting, water flow rate, rotation and lifting speed. Most methods of design the jet-grouting column based on experience. In this study, a prototype single and group jet grouting models (single, 1*2, and 2*2) with the total length and diameter were (2000 and 150 mm) respectively and clear spacing (3D) has been constructed in soft clay and subjected to vertical axial loads. Furthermore, different theoretical methods have been used for the estimation </p> ... Show More
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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
An Optimised Method for Fetching and Transforming Survey Data based on SQL and R Programming Language
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The development of information systems in recent years has contributed to various methods of gathering information to evaluate IS performance. The most common approach used to collect information is called the survey system. This method, however, suffers one major drawback. The decision makers consume considerable time to transform data from survey sheets to analytical programs. As such, this paper proposes a method called ‘survey algorithm based on R programming language’ or SABR, for data transformation from the survey sheets inside R environments by treating the arrangement of data as a relational format. R and Relational data format provide excellent opportunity to manage and analyse the accumulated data. Moreover, a survey syste

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Publication Date
Mon Jun 25 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Synthesize of New Ibuprofen and Naproxen Sulphonamide Conjugate with Anti-Inflammatory Study and Molecular Docking Study
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Non-steroidal anti-inflammatory drugs (NSAIDs) contain free –COOH which thought to be responsible for the GI irritation associated with all traditional NSAIDs. The esterification of this group is one of an approach to ultimate aim for reduce the gastric irritation; so in this study we synthesized and preliminarily evaluated new ester compounds as new analogues with expected selectivity toward COX-2 enzyme. Synthetic procedures have been successfully developed for the generation of the target compounds (III a and b). The synthetic approach involved multi-steps procedures which include: Synthesis of 4-hydroxy benzene sulphonamide ( I b ), synthesis of Naproxen and Ibuprofen acyl chloride and then reacting them with 4-hydroxy benzene sulphon

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Scopus
Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Microstructural Characterization and Mechanical Properties of Similar and Dissimilar Al Alloys Joined using Friction Stir Welding
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The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f

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Publication Date
Sat Oct 26 2024
Journal Name
Zac Conference Series: Social Sciences And Humanities
A Comparative Study of Postwar Literature (Iranian Defense and Vietnam’s War) a Komunyakaa’s and Aminpour’s Poems
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The comparative study tries to find the common points in two different authors’ works and in this kind of studying so many other common but the hidden points may be revealed. Postwar literature is somehow one of the best literary genres for finding the common factors and features that the poets have tried to present in their works elements such as desire to be winner, cruelty, inhumanity, and absurdity of the war.  The Iranian poet late Qaisar Aminpour(1961-2007)  and Yusef Komunyakaa ( 1947) from  Bogalusa, Louisiana, are among the great American and Iranian  poets whose works so many times have been  interpreted and analyzed. The finding the outstanding and the most important points and themes in the postwar poems of these

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