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.
We described herein the synthesized and characterized of new bent and liner core compounds containing thiazolidin-4-one ring[XI-XIII] and [XIV-XVI] respectively. These compounds synthesized by sequence reactions starting from reaction resorcinol or hydroquinone with chloracetyl chloride to yield compounds [I] and [II] ,then the later compounds reactant with 4-hydroxybenzylaldehyde to product dialdehyde compounds [III] and [IV] .The Schiff bases compounds[V-VII] and [VIII-X] synthesized from reaction the compound [III] or [IV] with different aromatic amines, while the bent and liner core mesogens containing thiazolidin-4-one ring [XI-XIII] and [XIV-XVI] synthesized from reaction Schiff bases compounds[V-VII] or [VIII-X] with thioglycolic aci
... Show MoreObjective: Hesperidin (HSP) is a pharmacologically active organic compound found in citrus fruits and peppermint. We synthesized a new HSP derivative by reacting it with 5-Amino-1,3,4-thiadiazole-2-thiol in acetic acid. Methods: This compound was characterized by Fourier-transform infrared, proton nuclear magnetic resonance, and electron impact mass spectra. A molecular docking study explores the predicted binding of the compound and its possible mode of action. Bioavailability, site of absorption, drug mimic, and topological polar surface was predicted using absorption, distribution, metabolism, and excretion (ADME) studies. Results: The docking study predicts that the new compound binds to the active sites of Aurora-B
... Show MoreAdsorption capacity of a waste biomass, date stones, for phenolic compounds such as phenol (Ph) and p-nitro phenol (PNPh) was investigated. The characteristics of such waste biomass were determined and found to have a surface area and iodine number of 495.71 m²/g and 475.88 mg/g, respectively. The effects of temperature, initial sorbate concentration, and contact time on the adsorption process were studied. Experimental equilibrium data for adsorption of Ph and PNPh on date stones were analyzed by the Langmuir, Freundlich and Sips isotherm models. The results show that the best fit was achieved with the Sips isotherm equation with maximum adsorption capacities of 147.09 and 179.62 mg/g for Ph and PNPh, respectively. The kinetic data wer
... Show MoreCoupling reaction of 4-aminoantipyrene with 8-hydroxyqunoline gave the new bidentate azo ligand 5-(4-antipyrene azo)-8-hydroxyqunoline. Treatment of this ligand with the following metals ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio yielded a series of neutral complexes of the general formula [M(L)2Cl2]. The prepared complexes were characterized using flame atomic absorption, FT.IR, UV-Vis spectroscopic as well as magnetic susceptibility and conductivity measurements. Chloride ion content were also evaluated by (Mohr Method). From above data, the proposed molecular structure for these complexes as octahedral geometry.
Heterocyclic compounds are crucial for medicinal chemistry and the development of therapeutic agents like broad-spectrum antibiotics. This study devised a facile procedure to synthesize novel antimicrobial bicyclic heterocycles from 2-mercapto-3-phenylquinazolin-4(3H)-one. Advanced analytical techniques including 1 H and 13C NMR, elemental analysis, and FT-IR spectroscopy characterized the intricate chemical structures of the products. In vitro assays tested the heterocycles against aerobic and anaerobic bacterial strains using fluconazole and ciprofloxacin as antifungal and antibacterial controls. Results demonstrated the formidable broad-spectrum antibacterial and antifungal activities of the synthesized compounds, with growth inhibition
... Show MoreThis research was carried out at University of Baghdad - College of Agricultural Engineering Sciences during the fall season of 2020 and spring season of 2021 in order to evaluate the effect of organic fertilizer and the foliar application of boron on the growth and yield of industrial potatoes (Solanum tuberosum L.). Using factorial experiment (5*4) within Randomized Complete Block Design with three replicates, the organic fertilizer (palm fronds peat) was applied at four levels (0, 12, 24, and 36 ton ha-1) in addition to the treatment of the recommended of chemical fertilizer. The foliar application of Boron was applied at four concentrations which were 0, 100, 150 and 200 mg (H3Bo3). L-1. The results Revealed a significant incr
... Show MoreAn experiment was carried out in the fields that belong to agiriculture college /Baghdad university (AL-Jadyria) according to randomized compeleted blocks design(R.C.B.D.) with three replications during the spring season of 2015 to Study impact of growing point pinching and foliar spraying of whey on some traits of vegetative growth and yield of okra(Abelmoschus esculentus L.Moench) AL-Batra local cultivar.The experiment was included six treatments which was pinching or no pinching of growthing point and foliar spraying of whey with three concentration (0%,50%and75%).The results showed that pinching was siginificant in all traits of vegetative growth except plant High where the highest values of branches number , diameter of stem and leafe
... Show MoreIntroduction to Medical and Biological Statistics for Pharmacy Students and Medical Groups (Undergraduate & Postgraduate) - ISBNiraq.org
The ionospheric characteristics exhibit significant variations with the solar cycle, geomagnetic conditions, seasons, latitudes and even local time. Representation of this research focused on global distribution of electron (Te) and ion temperatures (Ti) during great and severe geomagnetic storms (GMS), their daily and seasonally variation for years (2001-2013), variations of electron and ion temperature during GMS with plasma velocity and geographic latitudes. Finally comparison between observed and predicted Te and Ti get from IRI model during the two kinds of storm selected. Data from satellite Defense Meteorological Satellite Program (DMSP) 850 km altitude are taken for Te, Ti and plasma velocity for different latitudes during great
... Show MoreWe report a new theranostic device based on lead sulfide quantum dots (PbS QDs) with optical emission in the near infrared wavelength range decorated with affibodies (small 6.5 kDa protein-based antibody replacements) specific to the cancer biomarker human epidermal growth factor receptor 2 (HER2), and zinc(II) protoporphyrin IX (ZnPP) to combine imaging, targeting and therapy within one nanostructure. Colloidal PbS QDs were synthesized in aqueous solution with a nanocrystal diameter of ∼5 nm and photoluminescence emission in the near infrared wavelength range. The ZHER2:432 affibody, mutated through the introduction of two cysteine residues at the C-terminus (