Preferred Language
Articles
/
BReGpZEBVTCNdQwCy5ee
Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of moral values in the tourism service ,An analytical study
...Show More Authors

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Possibility of Applying Agile Internal Auditing in the Iraqi Economic Units
...Show More Authors

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
The Role of Some Medicinal Plants in the Management of Peptic Ulcer
...Show More Authors

Background: Plants used in folk medicine for
the treatment of peptic ulcer diseases is a very
promising approach to overcome the limitations of
classical medicines.
Aim: To explore the efficacy of medicinal
plants, namely turmeric, garlic and marshmallow,
in eradication of H. pylori.
Methods: This prospective study was carried out
on 225 of well-known dyspeptic patients who were
divided into four groups; a control group (received
classical medical therapy) and three other groups
that received one of the three medicinal plants,
plus the same therapy used in the control group.
The follow up was done by using a questionnaire
form, endoscopic examination, and determination
of serum levels of anti

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Study the Effect of the Homemade Nitrogen Laser System in Medical Field
...Show More Authors

      A high power N2 laser of the three stage-Blumlein circuit designed, which consist two identical electrodes, four capacitors and three spark gaps which designed discharge geometry with minimum inductance. This system gives a maximum energy 18 mJ with a pulse time 6.65 ns and wave length 337.1 nm. The distance between spark gap terminals has large effect on the output energy. The ideal distance were 11 mm between the terminals for the first spark gap and 4 mm between the terminals for the second spark gap, the distance between the terminals of the spark gaps has a significant effect on the resulting energy, where the energy decreases when the distance between the terminals of the first and second s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
The Effectiveness of the Symbol in Iraqi Monodrama Texts: محمد علي ابراهيم
...Show More Authors

This research studies the effectiveness of the symbol in the Iraqi monodrama texts. The methodological framework is devoted to the research problem and the need for conducting it, its importance, the purpose of research, and the definition of the most important terms. The research problem dealt with the concept of the effectiveness of the symbol, the monodrama, and the working levels of the symbol in the monodrama texts of the author, in addition to the disclosure of the artistic vision embodied by the playwright in the use of the symbol within the literary product, as well as the development of the creative process. The research problem was defined by the following question: How effective is the symbol in the Iraqi Monodrama texts?
T

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Historical School in Medina             Until the end of the second century AH
...Show More Authors

Medina was according to its importance and religious status the basis for the emergence and emergence of historical schools, it is the emigration of the Prophet  and the presence of the companions , and it was natural to shine the beginnings of historical codification, whether in the process of collecting and codification of the verses of the Koran or the Hadith, and once the pillars settled Islam in the Islamic areas until the Muslims began to go to the city to provide a broader knowledge of the Islamic religion and everything related to the biography of the Prophet and the significance and actions, and in return took the jurists and preservation and readers of the companions and followers to undertake the task of teaching in work

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 10 2024
Journal Name
The Open Neuroimaging Journal
The Efficacy of Bedside Chest Ultrasound in the Detection of Traumatic Pneumothorax
...Show More Authors
Background

Chest X-rays have long been used to diagnose pneumothorax. In trauma patients, chest ultrasonography combined with chest CT may be a safer, faster, and more accurate approach. This could lead to better and quicker management of traumatic pneumothorax, as well as enhanced patient safety and clinical results.

Aim

The purpose of this study was to assess the efficacy and utility of bedside US chest in identifying traumatic pneumothorax and also its capacity to estimate the extent of the lesion in comparison to the gold standard modality chest computed tomography.

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Fri Feb 07 2025
Journal Name
Al-adab Journal
The Sense of Freedom in Kate's Chopin's The Story of an Hour
...Show More Authors

View Publication
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Art, Design And Music
The Aesthetic Variable in Contemporary Sculptural Formation
...Show More Authors

The deviation in the formal idiomatic circulation of the body is nothing more than a response to the new currency; The (things) that surround us mean that they represent the new interests that the artist transforms into meanings and symbols after he invests them as aesthetic visual formations. Art establishes a reality other than the one that was established by (the body), which is always subject to a system of deliberative relations, and in general we can diagnose it in three paths, it is either linked to what represents the changing objective reality with the change of general systems or causes them, or it is a subject to the logic of general thought in its changing space-time limits, or it is a subject to the principle of benefit and ad

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 07 2025
Journal Name
Al-academy
Space Efficiency in the Arabic Calligraphy panel
...Show More Authors

View Publication