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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 Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Spectroanalytical Studies of a New Azodye Derived From 2-Amino-6-ethoxybenzothiazole and 4Chloro-3,5-dimethylphenol and its Complexes With Fe (III) Ion
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   This study involves the synthesis of new azodye, derived from 2-Amino-6ethoxybenzothiazole and 4-Chloro-3,5-dimethylphenol . The characterization of dye has been described by C.H.N. The TG , IR and Visible. spectroscopic techniques .The acid-base properties were studied at different pH values . The ionization and protonation constants of dye were determined. Solvents effects were also studied at different solvents polarities . The optimum conditions of this formation of complex with Fe(III) were investigated . The analytical applications of this azodye , were studied like; using it as acid-base indicator , and for the determination of nitrite ions

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Chelating Terpolymer Resin Derived from p-Amino Benzoic Acid, Biuret and Formaldehyde and Study Efficiency Extractive from Some Metal Ion
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  In this study terpolymer resin  ) p-ABBF) was prepared by condensation of (p-amino benzoic acid) and (Biuret) with formaldehyde in (1:1:3) mol ratio using hydrolic acid as a reaction medium at 130±2 ℃ .The synthesized terpolymer resin was characterized by elemental analysis , FT-IR and (1H-NMR) spectroscopy. The intrinsic viscosity was determined. The thermal stability of the terpolymer was analyzed by (TGA and DSC).The morphological feature of the (p-ABBF) terpolymer resin was studied by scanning electron microscopy (SEM).Bach equilibrium method was employed to study analytical efficiency of the terpolymer resin towards certain trivalent and divalent metal ions such as (Cu+2,Ni+2, Co+2,Zn+2,Cd+2 and Cr+3( where thes

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Novel Ligand Type N2O2 and it,s Complexes With Cu(п) Co(п), Ni(п), Zn(п), and Cd(п) ions
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The reaction of ethylenediamine with [2,4,6-trihydroxyacetophenon] and KOH (Schiff Base) to gives the new tetradentate ligand 2-(1-{2-{1-2,6-Dihydroxy-4-methyl phenyl)ethyliden amino}- ethylimino}-ethyl-benzene- 1,2,5-triol [HCl]. This ligand was reacted with some metal ions (Cu(II), Co(II), Ni(II), Zn(II), and Cd(II)) in methanol with (1:1) metal :  ligand ratio to give a series of new complexes of the general formula [M(H4L)], where: M= Cu(11), Co(II), Ni(II), Zn(II), and Cd(II).      All compounds were characterized by spectroscopic methods [I.R, U.V.-Vis, C.H.N., analysis H.P.L.C, atomic absorption, magnetic susceptibility, (EI-mass for the ligand)], and microanalysis along with conductivity measurements

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Publication Date
Thu Jan 01 2009
Journal Name
مجلة ديالى للبحوث الانسانية
Synthesis and study of new Macrocyclic ligand type N2O2 and its complexes with (Co (II) ,Ni (II) ,Cu (II) ,Zn (II) and Cd (II)) ions.
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A new Schiff base ligand [L] [3-methyl-9,10 phenyl -6,7 dihydro-5,8 –dioxo-1,2 diazo –cyclo dodecu 2,11-diene ,4-one ] and its complexes with (Co(II), Ni(II), Cu (II), Zn(II) and Cd(II)) were synthesis.This ligand was prepared in three steps, in the first step a solution of salicyladehyed in methanol reacted under refluxed with hydrazine monohydrate to give an (intermediate compound 1) which reacted in the second step with sodium pyruvate to give an (intermediate compound 2) which gave the ligand [L] in the three step when it reacted with 1,2- dichloro ethane.The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [IR, UV-

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Publication Date
Sat Jan 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Depression status in relation to caries experience and salivary physiochemical characteristics among 15 years old students in Al-Swera city – Wassit Governorate-Iraq
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Background: Depression is a common mental disorder that presents with depressed mood;it can become chronic or recurrent and affect dental health .Thus this research aimed to assess the prevalence and severity of dental caries among students with different grade of depression in relation to physicochemical characteristics of stimulated whole saliva. Materials and methods: The total sample involved for depression status assessment is composed of 800 students for both gender aged 15 years old that were selected randomly , This was performed using children depression inventory (CDI) index that divided the students into four groups of depression(low or average grade, high average grade, elevated grade and very elevated grade). The diagnosis and

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Bidentate Schiff Base Ligand Type (NO) Donor Atoms Derived from Isatin and 3-Amino Benzoic Acid and Its Complexes with Co(II), Cu(II), Cd(II) and Hg(II) Ions
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New bidentate Schiff base ligand (L) namely [(Z)-3-(2-oxoindolin-3ylildeneamino)benzoic acid] type (NO) was prepared via condensation of  isatin and 3-amino benzoic acid in ethanol as a solvent in existence of drops of (glac. CH3COOH). The new ligand (L) was characterized base on elemental microanalysis, FT-IR, UV-Vis, 1H-NMR spectra along with melting point. Ligand complexes in general formula [M(L)2Cl2]. H2O, where: MII = Co, Cu, Cd, and Hg; L= C15H10 N2O3 were synthesized and identified by FT-IR, UV-Vis, 1H-NMR (for Cd complex only) spectra, atomic absorption, chloride content along with molar conductivity and magnetic susceptibility. It was found that the ligand behaves as bidentate on complexation via (N) atom of imine group an

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Publication Date
Sat Jan 11 2025
Journal Name
Tanmiat Al-rafidain
The Effect of the Strategic Lens in Enhancing Organizational Immunity: An Analytical Study of the Opinions of A Sample of Administrative Leaders in Some Private Banks in Baghdad
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Publication Date
Sat Sep 01 2018
Journal Name
J Of Baghdad College Of Dentistry
Serum Tumor Necrosis Factor Alpha and High Sensitive C-Reactiveprotein as Biomarkersin Periodontitis in Iraqi Patients with Osteoarthritis
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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Al-nahrain University
Spectrophotometric Determination of Ketotifen Drug in Pure form and Pharmaceutical Preparation Using Bromothymol Blue Via Ion-Pair Formation
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Publication Date
Mon Nov 07 2022
Journal Name
Environmental Monitoring And Assessment
Comparison of Climate Change Impact upon Water Productivity of Winter Wheat in Northern and Southern Regions of Iraq 
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Abstract<p>Maximizing the water productivity for any agricultural system is considered an adaptation to the potential climate change crisis. It is required, especially in arid and semi-arid environments in Iraq. Therefore, this study assessed the potential impact of climate change on the different environments in the Qadissiya and Nineveh provinces. The ensemble of six GCM models employed for the regional climate model of the HCLIM-ALADIN in high-resolution 10*10 km<sup>2</sup> and Aqua-Crop was used to examine the response of water productivity and yield of winter wheat. With and without CO<sub>2 </sub>concentration changing under different water regimes in the near term (2020-2040</p> ... Show More
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