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.
An experiment was carried out in the fields that belong to agiriculture college /Baghdad university (AL-Jadyria) according to randomized compeleted blocks design(R.C.B.D.) with three replications during the spring season of 2015 to Study impact of growing point pinching and foliar spraying of whey on some traits of vegetative growth and yield of okra(Abelmoschus esculentus L.Moench) AL-Batra local cultivar.The experiment was included six treatments which was pinching or no pinching of growthing point and foliar spraying of whey with three concentration (0%,50%and75%).The results showed that pinching was siginificant in all traits of vegetative growth except plant High where the highest values of branches number , diameter of stem and leafe
... Show MoreThis study deals with the biostratigraphy of Shiranish Formation (Late Cretaceous), depending on the Ammonite and associated Foraminifera in four outcrop sections, three of which are located in Al-Sulaimaniya governorate (Dokan, Esewa and Kanny dirka sections) and one in Erbil governorate, northern Iraq (Hijran section). Fourteen species of Ammonite belonging to fourteen genera were determined, which are: Dsemoceratidae, Gaudryceras, Gunnarites, Hoplitoplacenticeras, Kitchinites, Kossmaticeratinae, Neancyloceras, Neokossmaticeras, Nostoceras, Paratexanites, Partschiceras, Phylloceras, Pseudophyllites and Yubariceras. Also, thirty- five species of Foraminifera belonging to thirteen genera w
... Show MoreThe study deals with palaeoecology and paleoclimates of Holocene sediments of historical Babylon area on palynological evidence which located at Euphrates river, (100) Km south of Baghdad. Links between environmental and socio- cultural changes are explored in archaeological and palaeoenvironmental data. The increased social and cultural developments as a response of enhanced aridity, driven by population accumulation in environments characterized by the presence of surface water resource. Three palaeoecological zones PZ1, PZ2, and PZ3 are deduced from the pollen diagram which reflect the climatic and ecologic changes throughout parts of the Holocene (5500-7500; 5500- 4000 and 4000-Present yr BP).
Cereal grasses appear at the beginnin
Ninety five samples were collected from different samples (urine, ear and wounds swaps), from hospitals in Baghdad city. The results of cultural, microscopic , biochemical tests indicated that in urine samples E.coli have high occurrence frequency 19 (47.5%) followed by Proteus mirabilis 18(45%) and Klebsiella species 1 (2.5%), while in wounds samples each of Pseudomonas spp. and Proteus mirabilis 10 (25%) , then followed by E.coli with 5 (12.5%) and Klebsiella species 3 (7.5%). Ear swaps samples revealed that Pseudomonas aeruginosa 7 (46%) was the major bacterium followed by Proteus mirabilis 4(26.6).Sensitivity test against eleven antimicrobial agents was done for all of the Proteus mirabilis isolates (32 isolates). The results display
... Show MoreSpectral and linear optical properties for a mixture of Rhodamine B (RB) and Fluorescein Sodium (Na Fl) organic laser dyes were determined at different concentrations 10-3, 10-4 M in ethanol solvent at room temperature. The intensity of absorption range is towards longer wavelengths (red shift). The quantum efficiency diminished while the radiative and fluorescence life time increased when increment concentration, organic laser dyes have a spectrum within the range 540-500 nm. Results demonstrate that a mixture of laser dyes are effective optical materials when contrasted with individual laser dyes. It can be utilized as resonator in cavity lasers.
The laboratory experment was conducted to study the effect of H2O2 with 5ppm,10 ppm and Uric Acid with 5ppm,10 ppm concentration on seed germination and seedling growth of Zea Mays L.
The result showed that the H2O2 and Uric Acid effect significantly to increase percentage of seed germination , seedling vigor index,dry weight and proline concentration compared with control treatment ,given the concentration of each H2O2 and Uric Acid of the best result of seed germination 70.00%,76.00% and seedling vigor index 21.00%,26.00% and dry weight give in 5ppm to Uric Acid significantly increased 0.34%,the 10 ppm to H2O2 increased proline concentration in plant compared with control treatment
This contribution reports a comprehensive investigation into the structural, electronic and thermal properties of bulk and surface terbium dioxide (TbO2); a material that enjoys wide spectra of catalytic and optical applications. Our calculated lattice dimension of 5.36 Å agrees well with the corresponding experimental value at 5.22 Å. Density of states configuration of the bulk structure exhibits a semiconducting nature. Thermo-mechanical properties of bulk TbO2 were obtained based on the quasi-harmonic approximation formalism. Heat capacities, thermal expansions and bulk modulus of the bulk TbO2 were obtained under a wide range of temperatures and pressures. The dependency of these properties on operational pressure is very evident. Cle
... Show MoreBecause of the conservation problems causes by the existence of water hyacinth (W.H) as an watery plant in water bodies of Iraq, our study aimed to make use of (W.H) by isolation of microcrystalline cellulose, and a new method of preparation of Nano crystalline cellulose. Microcrystalline cellulose was produced using base bleaching method by sodium hypochlorite [NaOCl] to remove unorganized region of cellulose and lignin to create particles comprising of micro crystal and preparing of Nano crystalline cellulose from microcrystalline cellulose by acid hydrolysis and ultrasonic treatment. The Nano crystalline and microcrystalline cellulose characterized by AFM, FTIR, XRD and TGA. FT-IR spectra of microcrystalline cellules and Nano cr
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