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.
Background: The disc prolapse is a common condition especially in young adults. Different levels are affected in the lumber region; the L4/L5 disc is more susceptible to longitudinal load and is the most common site of lumbar disc prolapse. The L5/S1 disc is protected from torsion load by strong ilio-lumbar ligaments but it is more susceptible to axial compressive forces. Many factors affect the result and outcome of surgery in these levels.Objective: The aim of this study is to correlate operative data, short-term results, complications, and prognostic factors (age, gender, mobility, hospital stay, and level of pain) for one-level lumber discectomybetween different levels (L4–L5 vs. L5–S1).Methods In this prospective study, 32 patie
... Show MoreBackground: The denture base inaccuracies during processing negatively influence the retention and stability of finished complete denture. The aims of this study were to evaluate teeth movement and palatal adaptation of autoclave cured denture bases and their relationship with palatal depths and investments. Materials and methods: A nightly maxillary complete dentures prepared, processed and organized to be tested as follows: 1. Processing methods: water bath and autoclave with both fast and slow cycles. 2. Palatal depth: shallow, medium and deep. 3. Investing medium: stone and silicone. For every finished denture, two measurements were done: first: teeth movement by attaching metallic reference screws on the right and left centrals, first
... Show MoreThe research study included the synthesis of a new series of heterocyclic derivatives containing the antibiotic Levofloxacin. The first way provides for the reaction of Levofloxacin with thionyl chloride in benzene as a solvent to give an acid chloride derivative. A new class of acid hydrazide synthesized from Levofloxacin was studied. Schiff bases were produced via the reaction of acid hydrazide with substituted aromatic ketones in methanol. The next stage involved the response of Schiff bases with thioglycolic acid and mono chloroacetic acid in DMF to produce derivatives of the antibiotic levofloxacin that have five heterocyclic members, including the derivatives thiazolidine-4-one and oxazolidine-5-one. The FTIR, 1HNMR, a
... Show MoreAbstract
The factor that keeps society from collapsing and regressing to chaos, violence, and lawbreaking is to stick to the human moral principles and criteria of moral behavior that prevent the spread of corruption and crime to the extent that law becomes devoid of activity and loss its dot errant power in front of chaos. The role of moral behavior is to motivate individuals to respect the general laws in dealing with others. Because of the dissemination of odd behavior patterns within our society, the social links are been badly affected and it's urgent for educational institutions to perform their duty in working on spreading awareness about moral values and avoid deviant directions and socially threatening t
... Show Morethere is a need to use the teardown Technique in a various fields and different motives and used often by economic units as a technique to help other techniques for example, used by some economic units for the analysis of other economic units of products in order to work on the development of products and look for opportunities to improve product quality and avoid product errors competitor or reduce its costs, in addition to the services provided by quality control is used ISO 17025 integration with unassembled analysis to adjust the quality of the product by comparing the pieces produced with designed models that are also the product as a whole compared with the original design
... Show MoreTheoretical study computerized has been carried out in field electron optics , to design electrostatic unipotential lens , the inverse problem is important method in the design of electrostatic lenses by suggesting an axial electrostatic potential distribution using polynomial function. The paraxial –ray equation is solved to obtain the trajectory particles that satisfy the suggested potential function. In this research , design electrostatic unipotential lens three-electrode accelerating and decelerating L=5 mm operated under finite and infinite magnification conditions. The electrode shape of the electrostatic lens was then determined from the solution of the Laplace's equation's. the results showed low values of spherica
... Show MoreIn this paper, the asymptotic behavior of all solutions of impulsive neutral differential equations with positive and negative coefficients and with impulsive integral term was investigated. Some sufficient conditions were obtained to ensure that all nonoscillatory solutions converge to zero. Illustrative examples were given for the main results.
The antioxidant and antibacterial activities of ethanolic extract and phenolic compounds extract of Lemon balm (Melissa officinalis) and Oregano (Oreganum vulgare) plants were studied; the phenolic content and the relationship between these compounds and the above activities were also investigated. The results showed that the Lemon balm had the highest phenolic content (56.5% mg g) and the phenolic content of Oregano was twice lower than Lemon balm. Lemon balm has the highest antioxidant activity which causes lipid peroxidation inhibition activity of linoleic acid (90.5%), this activity was more than ?-tocopherole antioxidant activity (79.3 %). It was found that the main source of antioxidant activity o
... Show MoreThe objective of this study was to investigate and find the relationships between human semen osmolality and oxidative stress with semen quality. Semen analysis was determined to evaluate semen quality and fertility. The concentration of semen malondialdehyde (MDA) was measured to assess oxidative stress. For this purpose, one hundred seventy healthy adult males were used in this study. The study was conducted from September 2018 to November 2019 in the Infertility care and in vitro fertilization center (IVF) and the Biology department of the College of Science at Salahaddin University in Erbil city. A significant positive correlation was observed between the total sperm motility, grade activity, and sperm motility index with semen osmol
... Show MoreNear-ideal p-CdS/n-Si heterojunction band edge lineup has been investigated for the first time with aid of I-V and C-V measurements. The heterojunction was manufactured by deposition of CdS films prepared by chemical spray pyrolysis technique (CSP) on monocrystalline n-type silicon. The experimental data of the conduction band offset Ec and valence band offset Ec were compared with theoretical values. The band offset Ec=530meV and Ev=770meV obtained at 300K. The energy band diagram of p-CdS/n-Si HJ was constructed. C-V measurements depict that the junction was an abrupt type and the built-in voltage was determined from C-2-V plot