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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
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Investment provisions and their types
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The research talks about the concept of investment allocations, showing its linguistic and  idiomatic meaning, as well as the objectives for which the investment allocations are based, as well as the benefits of these allocations since it shows types of investment contracts, including: current and fixed assets and commitment allocations.

 The research has been concluded with several results, including the protection of the banks and the investor. The contracting parties focus on specific dates that both parties are obliged to abide by,  the research also shows the jurisprudence provisions for investment allocations, each ruling according to the specific branch.

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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Image Feature Extraction and Selection
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Features are the description of the image contents which could be corner, blob or edge. Scale-Invariant Feature Transform (SIFT) extraction and description patent algorithm used widely in computer vision, it is fragmented to four main stages. This paper introduces image feature extraction using SIFT and chooses the most descriptive features among them by blurring image using Gaussian function and implementing Otsu segmentation algorithm on image, then applying Scale-Invariant Feature Transform feature extraction algorithm on segmented portions. On the other hand the SIFT feature extraction algorithm preceded by gray image normalization and binary thresholding as another preprocessing step. SIFT is a strong algorithm and gives more accura

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Publication Date
Fri Oct 11 2019
Journal Name
Journal Of The College Of Education For Women
Slurring Phenomenon And Throat Voices
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Slurring Phenomenon And Throat Voices

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Media campaigns, evolution and concept
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In dealing with media management phenomenon, concept and elements, we have tried, as much as possible, to build an abstract concept that can be analyzed and measured by analyzing the elements and components of the concept mentioned and explain it.

Before further consideration of the management of media campaigns, it is necessary to restore some points of media management so as not to understand the subject of campaign management as if it is independent of the concept of media management and the objectives that we seek to ensure its achievement. As we have noted that the concept of media management frames the administration mentioned as:

- Authority to manage the media institution.

- Operations supervised by the me

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
ABU OBAYDA and Syntax Studies
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ABU OBAYDA and Syntax Studies

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Living Dengue (Cause and treatment)
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This research dealt with the modern dengue living in its linguistic meaning and where this dengue will be, and its cause and treatment, then concluded the talk about the search with the results envisaged from this research, has been shown that the main reason in living dengue: is after the slave of the book of God and the Sunnah of the Prophet peace be upon him Him.

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Supplemented and π-Projective Semimodules
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In modules there is a relation between supplemented and Ï€-projective semimodules. This relation was introduced, explained and investigated by many authors. This research will firstly introduce a concept of "supplement subsemimodule" analogues to the case in modules: a subsemimodule Y of a semimodule W is said to be supplement of  a subsemimodule X if it is minimal with the property X+Y=W. A subsemimodule Y is called a supplement subsemimodule if it is a supplement of some subsemimodule of W. Then, the concept of supplemented semimodule will be defined as follows: an S-semimodule W is said to be supplemented if every subsemimodule of W is a supplemen

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival recession and periodontal therapy
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Background: Gingival recession is defined as the apical migration of the gingival margin below the cementoenamel junction (CEJ), resulting in exposure of the root surface and it is one of the main esthetic complaints of patients. The management of gingival recession and its sequelae is based on a thorough assessment of the etiological factors and the degree of tissue involvement.

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
Operations Strategy and Technological Change
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This research aims to deal with contemporary knowledge  methodology to correlate between operations strategy and technological change or modernization in productive paths for industrial organizations depend on practical indicators for competitive  priorities that is objectives of operations performance.

The research is based on main hypothesis, concentrates on determination of technological change which is decided by the level of technology deterioration in current operations path compared with the competitors leaders-technology leaders.

We apply these concepts on hypothetical case to two similar companies in their production nature and te

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
KNOWLEDGE MANAGEMENT AND MEDIA MANAGEMENT
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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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