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.
This study was conducted to determine the activity of plant Sesbania rostrata and two isolate from arbuscular mycorrhizae fungi (A,B) as a bioremediation of soil polluted by cadmium and lead elements in north and south of Baghdad city. The results showed that the average of soil pollution by cadmium and lead elements in north of Baghdad was less than the average of soil pollution in the south of Baghdad which recorded 10.0, 9.0 mg/kg and 27.0, 25.0 mg/kg respectively. The plant Sesbania recorded ability to accumulate the lead element in shoot system 19.65 mg/kg and in root system 27.2 mg/kg and for cadmium element 19.6, 24.6 mg/kg in shoot and root respectively. The results showed that the isolate A from soil pollution is more effected
... Show MoreFor extraction chloro anion complexes of Cd2+ and Hg2+ used many organic agents as extractant according to liquid ion exchange method such as α-Naphthyl amine (α-NA), 4-Amino benzoic acid (4-ABA), 2-[(4-Carboxy methyl phenyl) azo]-4,5-diphenyl imidazole (4CMePADPI) and Cryptand (C222). This study includes definition hydrochloric acid concentration in aqueous phase and shaking with organic phase necessary for extraction as well as shaking time, organic solvent effect, interferences and alkaline salt effect. Thermodynamic showed the ion exchange reaction was exothermic for α-NA, C222 and endothermic for 4-ABA, 4-CMePADPI for extraction CdCl4=, but for extraction HgCl4= was exothermic with 4-ABA, 4CMePADPI and C222 but
... Show MoreReaction of L1 [((E)-N1-(nitrobenzylidene)benzene-1,2-diamine] and L2( m-aminophenol), and one equivalent of di- or tri-valent metals(Cr(ӀӀӀ), Mn(ӀӀ), Fe(ӀӀӀ), Co(ӀӀ), Ni(ӀӀ), Cu(ӀӀ) and Zn(ӀӀ) afforded the complexes [M(L1)(L2)2]Cl, M=Cr(ӀӀӀ) and Fe(ӀӀӀ) and the complexes [M(L1)(L2)2] M= Mn(ӀӀ), Co(ӀӀ), Ni(ӀӀ), Cu(ӀӀ) and Zn(ӀӀ). The structure of the Schiff base ligand and their complexes are characterized by (C:H:N), FT.IR, UV.Vis, 1HNMR, 13CNMR and mass spectral. The presence of metal in the complexes are characterized by flame atomic absorption. The spectral data of the complexes have revealed the octahedral geometry. The (L1), (L2) and mixed ligand metal complexes were screened for their ability as cataly
... Show MoreThe mixed ligand complexes of Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II) with alanine and 8-hydroxyqinoline (Oxine) were synthesized and characterized by FT-IR ,spectra electronic, flam-AAS] along with conductivity measurements , solubility , melting point, magnetic susceptipibility.The synthesized complexes were tested in vitro for antimicrobial activity. The results obtained indicated that some of these complexes are more active than with others.
Aim: This study aimed to assessing orthodontic knowledge and attitude among general dentists and non-orthodontic specialists. Background: Early detection of orthodontic disorders is essentialin motivating patients to intervene prior to long term complications when the disorders are not recongised. Methods: A questionnaire was distributed amongst dentistsother than orthodontists. This questionnaire consisted of three sections. The first one aimed to collect demographic, educational level and practice type information. Further two sections consisted of closed-end questions designed to evaluateknowledge and attitude of orthodontics. Results: A total of 313 responses to the survey were submitted. No significant correlation was observed, e
... Show MoreA preventing shield for neutrons and gamma rays was designed using alternate layers of water and iron with pre-fixed dimensions in order to study the possibility of attenuating both neutrons and gamma-rays. ANISN CODE was prepared and adapted for the shield calculation using radiation doses calculation: Two groups of cross-section were used for each of neutrons and gamma-rays that rely on the one – dimensional transport equation using discrete ordinate's method, and through transforming cross-section values to values that are independent on the number of groups. The memory size required for the applied code was reduced and the results obtained were in agreement with those of standard acceptable document samples of cross –section, this a
... Show MoreNi and Cd complexes of new Schiff base derived from 5-Amino-2-phenyl-2,4-dihydro-pyrazol-3-one with 4-chlorobenzalaldehyde (A) , 2-Hydroxy-benzalaldehyde (B) and 4-Hydroxy-benzaldehyde (C) have been prepared and characterized by elemental analysis , molar conductivity measurements , FTIR , UV- vis , 1HNMR, mass spectrometer and magnetic susceptibility. Analytical data revealed that six complexes were a distorted tetrahedral geometry and exhibited (1:1) metal :ligand ratio. The biological activity for the three ligands and its complexes were studied
The reaction of starting materials (L-asCl2):bis[O,O-2,3;O,O-5,6-(chloro(carboxylic) methylidene)]- -L-ascorbic acid] with glycine gives new product bis[O,O-2,3,O,O-5,6-(N,O-di carboxylic methylidene N-glycine)-L-ascorbic acid] (L-as-gly) which is isolated and characterized by, Mass spectrum UV-visible and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the (L-as-gly) with M+2; Co(II) Ni(II) Cu(II) and Zn(II) has been characterized by FT- IR , Uv-Visible , electrical conductivity, magnetic susceptibility methods and atomic absorption and molar ratio . The analysis showed that the ligand coordinate with metal ions through mono dentate carboxylic resulting in six-coordinated with Co(II) Ni(II) Cu(II) ions while with
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