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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
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Evaluation of Some Pyranopyrazoles and Pyranopyrimidines Derivatives as Antioxidants for Lubricating Oils
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6-Amino-4-(4-hydroxyphenyl)-5-cyano-3-methyl-1-phenyl-1, 4-dihydropyrano [2,3-c] pyrazole (compound 2) was prepared by condensation of 2-(4-hydroxylbenzylidine) malononitrile (compound 1) [which was prepared by Knoevenagel condensation of malononitrile with 4-hydroxy benzaldehyde ] with 3-methyl-1-phenyl-2-pyrazolin-5-one. Reactions of compound 2 with different reagents formic acid, formamide, and ammonium thiocyanate under microwave irradiation leads to the synthesis of 4-(4-hydroxyphenyl)- 3-methyl-1-phenyl-4,6-dihydro- pyrazolo [3', 4':5,6] pyrano [2,3-d] pyrimidine-5-one (compound 3), 4-(4-hydroxyphenyl)- 3-methyl-1-phenyl-4, 6-dihydro- pyrazolo [3', 4':5,6]pyrano[2,3-d]pyrimidine-5-imine (compound 4) and N-[4-(4-hydroxyphenyl)- 3-me

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis and investigation of structural and optical properties of CdO: Ag nanoparticles of various concentrations
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This study discussed the effects of doping with silver (Ag) on the optical and structural properties of
CdO nanoparticles at different concentrations 0, 1, 2, 3, 4, 5 wt% prepared by the precipitation method. The
materials were annealed at 550˚C for 1 h. The structural, topographical, and optical properties were
diagnosed by X-ray diffraction analysis, atomic force instrument, and visible and ultraviolet spectrometers.
The results show that the average diameter of the grains depends on the percentage of added silver to the
material, as the diameter decreased from 88.8 to 59.7 nm, and it was found that the roughness increased from
5.56 to 26.5. When studying the optical properties, it was noted that th

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Publication Date
Tue Jun 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Phosphorus Removal from Water and Waste Water by Chemical Precipitation Using Alum and Calcium Chloride
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Phosphorus is usually the limiting nutrient for eutrophication in inland receiving waters; therefore, phosphorus concentrations must be controlled. In the present study, a series of jar test was conducted to evaluate the optimum pH, dosage and performance parameters for coagulants alum and calcium chloride. Phosphorus removal by alum was found to be highly pH dependent with an optimum pH of 5.7-6. At this pH an alum dosage of 80 mg/l removed 83 % of the total phosphorus. Better removal was achieved when the solution was buffered at pH = 6. Phosphorus removal was not affected by varying the slow mixing period; this is due to the fact that the reaction is relatively fast.
The dosage of calcium chloride and pH of solution play an importa

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Selective Attention and Its Relation to cognitive Load and Thinking Mistakes of Baghdad University Students
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The present search aims to develop a test for selective attention, cognitive load and thinking mistakes and measuring these concepts among Baghdad university students. To make a comparison between the selective attention, cognitive load, and the mistakes of thinking among students in term of gender. To identify the relationship among the selective attention, cognitive load and the mistakes of thinking of university students. To achieve these purposes, the searcher has developed a test for selective attention, cognitive load, and the mistakes of thinking. Then, these tools were applied to a sample of (200) university students were selected from (21) college. The researcher used t-test of one sample, t-test of two independent

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Preparation and studying of some properties of polymer composites reinforced with natural and artificial fibers
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This work concerns the thermal and sound insulation as well as the mechanical properties of polymer matrix composite reinforced with glass fibers. These fibers may have dangerous effect during handling, for example the glass fibers might cause some damage to the eyes, lungs and even skin. For this reason the present work, investigates the behavior of polymer composite reinforced with natural fibers (Plant fibers) as replacement to glass fibers. Unsaturated Polyester resin was used as matrix material reinforced with two types of fibers, one of them is artificial (Glass fibers) and the other type is natural (Jute, Fronds Palm and Reed Fibers) by hand lay-up technique. All fibers are untreated with any chemical solvent. The Percentage of mi

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Publication Date
Sun Oct 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Status of Some Trace Elementsin Idiopathic and Ischemic Cardiomyopathy and Coronary Artery Disease: Echocardiographic Correlation
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Background:The most principal mechanisms of cardiomyopathies are;high preload and afterload and low myocardial contractility, imbalance of trace elements may cause myocardial metabolic dysfunction and may have a role in aetiology of cardiomyopathy, particulary in IDC. Trace elements are being increasingly recognized as essential mediators of the development and progression of heart diseases.
Methods: Study design Multi case-control study and single center estimation of trace elements concentrations in a number of volunteer settings this study was conducted in the Department of Cardiology, Ibn Albitar Hospital, and in the Physiological Chemistry Department of the College of Medicine, Baghdad University, fr

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Nucleon momentum distributions and elastic electron scattering form factors for 50Cr, 52Cr and 54Cr isotopes
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In the framework of correlation method so-called coherent density fluctuation model (CDFM) the nucleon momentum distributions (NMD) of the ground state for some even mass nuclei of fp-shell like 50Cr, 52Cr and 54Cr isotopes are examined. Nucleon momentum distributions are expressed in terms of the fluctuation function (|f(x)|2) which is evaluated by means of the nucleon density distributions (NDD) of the nuclei and determined from theory and experiment. The main characteristic feature of the NMD obtained by CDFM is the existence of high-momentum components, for momenta k ≥ 2 fm−1. For completeness, also elastic electron scattering form factors, F(q) are evaluated within the same framework.

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Bayesian and Non - Bayesian Inference for Shape Parameter and Reliability Function of Basic Gompertz Distribution
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In this paper, some estimators of the unknown shape parameter and reliability function  of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Anti-Oxidant and Anti-Microbial Activities of [ZnO: CoO/ Eugenol] and [ZnO: Fe2O3/ Eugenol] Nanocomposites
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Metal oxide nanocomposites (MONCs) manufacturing is increasingly gaining popularity. The primary cause of this is the broad range of applications for such materials, which include fuel cells, photovoltaics, cosmetics, medicine, semiconductor packing materials, water treatment, and catalysts. Due to their size, stability, high surface area, catalytic activity, simplicity in fabrication, and selectivity for particular reactions. The MONCs with various morphologies have been created by physical, chemical, and biological processes, such as sol-gel, hydrothermal, co-precipitation, solvothermal, and microwave irradiation. Eugenol (4-allyl-2-methoxyphenol) is a major component of clove essential oil and it was found in various plant groups, has

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Biomechanical Aspects of Shoulder and Hip Articulations: A Comparison of Two Ball and Socket Joints
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The shoulder and hip joints though essentially both are ball and socket joints, show structural variability to serve functional needs.

This study aims at revealing some of the structural and functional properties of each of the two joints regarding the factors that contribute to the stability of any joint in the body, namely: bone, ligament, and muscle.

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