Preferred Language
Articles
/
BReGpZEBVTCNdQwCy5ee
Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Living Dengue (Cause and treatment)
...Show More Authors

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.

View Publication Preview PDF
Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Supplemented and π-Projective Semimodules
...Show More Authors

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

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival recession and periodontal therapy
...Show More Authors

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.

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
Operations Strategy and Technological Change
...Show More Authors

 

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
KNOWLEDGE MANAGEMENT AND MEDIA MANAGEMENT
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Semihollow-Lifting Modules and Projectivity
...Show More Authors

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.

View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Picture and News
...Show More Authors

It has become familiar to see alchemy as a methodological approach that combines conscious, diverse, psychological, social, structural, and discrete approaches in the communications technology that Marshall McLuhan found to be able to extend our bodies and senses, The media discourse has a deep and superficial structure produced by the first, with its social, cultural and historical backgrounds, in a context that connects the image with the word, as the "meanings are made" - everywhere, as described by Jonathan ) In fashion, in the arts as a whole, and from its "signs" Our analysis of «meaning», in the media, and communication through advertising, magazines, newspapers, television, and the Internet. Therefore, alchemy is preoccupied wi

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
FI-Extending Semimodule and Singularity
...Show More Authors

    The main aim of this research is to present and to study several basic characteristics of the idea of FI-extending semimodules. The semimodule  is said to be an FI-extending semimodule if each fully invariant subsemimodule of  is essential in direct summand of . The behavior of the FI-extending semimodule with respect to direct summands as well as the direct sum is considered. In addition, the relationship between the singularity and FI-extending semimodule has been studied and investigated. Finally  extending propertywhich is stronger than FI extending,  that  has some results related to FI-extending and singularity is also investigated.

View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Significant words Collect and study
...Show More Authors

The aim of this research is to collect the semantically restricted vocabulary from linguistic vocabulary and make it regular in one wire with an in-depth study. This study is important in detecting the exact meanings of the language. On the genre, as shown in this research, and our purpose to reveal this phenomenon, where it shows the accuracy of Arabic in denoting the meanings, the research has overturned more than sixty-seven words we extracted from the stomachs of the glossaries and books of language, and God ask safety intent and payment of opinion.

View Publication Preview PDF
Publication Date
Wed Sep 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Diet and orthodontics- A review
...Show More Authors

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 More
View Publication Preview PDF
Scopus (3)
Crossref (3)
Scopus Crossref