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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
Tue Mar 01 2011
Journal Name
Journal Of Kufa For Chemical Science
systhesis,spectral and kinetic of N2O2macrocycle ligand with divalent metal ions ( Co , Ni and Cu ) complexes
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Extraction and Purification of Vibrio Cholerae Enterotoxin and Study its Cytopathic Effect on Some Mice Organs
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Vibrio cholerae enterotoxin was extracted by cooling centrifugation and filtration
with milipore filter (0.22um) and was purified by using Sephacryl –S- 6 gel
filtration,the content of protein was estimated . The results showed protein
concentration was 28.5 microgram/ml,the present of enterotoxin was detected by
infant suckling mouse method.
.The cytopathic effect of enterotoxin was studied by injecting a number of mice with
purified enterotoxin, It was found caused shortening the villi of the intestine at
concentration 55 and 45 ug /ml of purified enterotoxin, while the effect on liver
showed degenerative change with necrosis at 55 ug/ml of enterotoxin and caused
necrosis and infiltration of inflammatory ce

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Engineering
Adsorption Of Phenol And P-Nitro Phenol Onto Date Stones: Equilibrium Isotherms, Kinetics and Thermodynamics Studies
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Adsorption capacity of a waste biomass, date stones, for phenolic compounds such as phenol (Ph) and p-nitro phenol (PNPh) was investigated. The characteristics of such waste biomass were determined and found to have a surface area and iodine number of 495.71 m²/g and 475.88 mg/g, respectively. The effects of temperature, initial sorbate concentration, and contact time on the adsorption process were studied. Experimental equilibrium data for adsorption of Ph and PNPh on date stones were analyzed by the Langmuir, Freundlich and Sips isotherm models. The results show that the best fit was achieved with the Sips isotherm equation with maximum adsorption capacities of 147.09 and 179.62 mg/g for Ph and PNPh, respectively. The kinetic data wer

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Microstructural Characterization and Mechanical Properties of Similar and Dissimilar Al Alloys Joined using Friction Stir Welding
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The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Phenotypic, genotypic correlation and path coefficient for several traits of maize under watered and water stress
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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Preparation and Characterization of Cu (II), Mn(II) and Zn(II)complexes with new sulfamethoxazole Compounds
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Acetophenone sulfamethoxazole and 3-Nitrobenzophenone sulfamethoxazole were prepared from the reaction of sulfamethoxazole with two ketones. The prepared ligands were identified by (C.H.N) analysis and UV-VIS, FT-IR spectroscopic techniques. Metal complexes of the two ligands were prepared in an aqueous alcohol with Zn (II), Mn (II) and Cu (II) ions with a molar ratio1:1. The proposed general formula for the resulting complexes was [ML.CL2.H2O]H2O .The complexes were characterized by (C.H.N) technique , spectroscopic methods ,conductivity, atomic absorption ,magnetic susceptibility measurements and melting point. According to the results obtained, the suggested geometry is to be octahedral for all the complexes.

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Synthesis and Polymerization of Several New Maleimides Linked to Schiff Bases and Their Copolymers with Acrylonitrile
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A series of new maleimide monomers substituted with Schiff base moieties were synthesized via acid-catalyzed condensation of 3-(N-maleimidyl)phenyl hydrazide with aromatic aldehydes and ketones. The newly synthesized monomers were introduced in free radical chain growth homopolymerization producing five new polymaleimides with pendent Schiff base moieties .The new monomers were introduced also in free radical chain growth copolymerization with acrylonitrile producing new five copolymaleimides containing pendent Schiff base moieties. The new homopolymers and copolymers are of great importance since incorporation of bulky Schiff base moieties in their repeating units exhibit them better solubility and processing properties which made them

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adsorption Kinetic and Thermodynamic Study of Congo Red Dye on Synthetic Zeolite and Modified Synthetic Zeolite
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   Linde Type-A (LTA) zeolite was modified by adding  lead sulfide into cavities of zeolite. The zeolite and zeolite –pbs  were characterized by FTIR, XRD, AFM and SEM. The adsorption of congo red (CR)  dye  from aqueous solution by zeolite and zeolite – pbs were studied. Different parameters like contact time, temperature and concentration of (CR) dye were investigated. The results show that at contact time of 45, 30 min for maximum adsorption of (CR) dye onto zeolite and zeolite -pbs respectively were observed. The kinetic data was analyzed using pseudo-first-order and pseudo-second-order kinetic models. The adsorption kinetics of (CR) dye  were fitted well with the pseudo-second-order k

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Psychological and Social Reasons Leading to Juveniles Delinquency: Psychological and Social Reasons Leading to Juveniles Delinquency
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Abstract
Disturbs the social system in any society specially in Iraq other than
other Islamic and Arabic countries. That is according to the abnormal
conditions that Iraq has past through as wars and blockage, and lastly the
invasion. Therefore it has been necessary to put this phenomenon under
study and analysis to discover Juvenile Delinquency is one of the most
prominent social phenomenon that the important reasons behind it, and trying
to treat what can be treated of the effects of it upon society.
This study is mainly concerned with the explaining the social factors
leading toward juvenile delinquency trying to crystallize the problem of the
study in the following question: (What are the psychological,

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Fused Heterocyclic Compounds Consisting of Benzodiazepine, Quinoxaline, Benzimidazole and Thiazole Rings
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In this study, new heterocyclic compounds were synthesized through the cyclization reactions of o-phenylenediamine (1) with various organic reagents. Benzodiazepine derivatives (2-4) were obtained by reaction of (1) with ethylacetoacetate, malonic acid and acetyl acetone.Treatment of compound (1) with chloroacetamide, chloroacetic acid, p-bromophenacyl bromide and oxalic acid dihydrate afforded quinoxaline derivatives (5-8), respectively. Reaction of compound (1) with benzoic acid, piperonal, cyclohexanone and carbon disulfide resulted in the formation of compounds (9-12), respectively. Finally, reaction of compound (12) with chloroacetic acid in the presence of potassium hydroxide produced compound (13).

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