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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
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
The propaganda content of the elements of expression in the face of the promotion of terrorist thought: (Military information of the popular crowd model)
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The propaganda war is one of the most dangerous weapons used in various conditions of war and peace within any intellectual, political or military conflict to be targeted by multiple social groups and their effects on the intellectuals to change the viewpoints at the local and global level, including the use of technical treatment of the audio and visual medium, The impact of the psychological dimensions of the arms in the confrontation and spread terror in the ranks of the enemies and in the forefront of what Iraq faces in its battle against the And the use of it as a propaganda content contributes to the development of the spirit of tranquility and tranquility in the hearts of Iraqis and the return of the right to the owners “th

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Influence of The Kind of Feeding on The Average of Body Growth for The Infant of The Age (3-6) Months in Baghdad.City
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This paper was conducted to identifying the body growth averages for the infants of the age (3-6) months and their relation with brest (natural ) or artificial feeding The results showed that the higher percentage was for the infants with the natural feeding in comparison with those of the artificial or mixed feeding. Also there was a clear increase in the average of the body growth for those with the natural feeding and such results were closer to the standard criterion. While the averages of body growth for those with the artificial or mixed feeding were low. In addition, it was clear that the averages of body growth of the i

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Stability of Some Commodity Activities in Iraq on the Estimation of the Statistical Data Models for the Period (1988-2000)
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There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

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Publication Date
Wed Dec 04 2024
Journal Name
المورد
((The effect of mentioning, deleting, or changing the form of some Arabic letters on the meaning of the context of the sentence in Arabic))
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The letters are exposed in some texts of the classical Arabic language (poetry or prose), or in some of the Qur’anic texts, which are the main sources that were adopted on the day when provisions, rules and linguistic controls were established. I say that some of these letters are exposed in some contexts to deletion, mention, or change in the structure and shape of the letter. As for the omission, it is one of the aspects that distinguished Arabic, as well as other languages, for many purposes that differ among their user.

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Publication Date
Wed Jan 30 2008
Journal Name
College Of Islamic Sciences
Achieving the masterpiece of the loved ones for the guided students. Explanation of the Baiquonian system in the hadith of Sheikh Dawood Al-Nasseri
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A gracious invitation was extended to us on 9/11/2002 AD, by the University of Tikrit / the Preparatory Committee, for a symposium (Sheikh Daoud Al-Tikriti, and his Scientific Effects), to participate in it.
The symposium was scheduled to be held on the 25th and 26th of March 2003 AD, but God Almighty decreed that our country be occupied, so the Preparatory Committee set another date for the symposium on 10/21/2003 AD.
It was not possible for the symposium to be held until 25-26/4/2004 AD, and many researchers attended, who were assigned to investigate some manuscripts of Sheikh Dawood (may God have mercy on him) or to write about his personal and scientific biography.
And God (Glory be to Him) did not enable us to attend, becau

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Measurable Mistakes in Architecture the Effect of Designer's Experience on the Propagation of Mistakes in Architectural Design - Residential Buildings in Al Sulaymaniyah City as a Case Study
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The importance of physical and nonphysical architectural design values made architectural designers need good experience to be experts of architectural values reasonably without neglecting any value in the design process.  The importance of such values made that ignoring any values and mistakes occurs in the design process. Simultaneously, architectural designers' different nature and the difference in their experiences are causing different understandings of the design values, thus causing architectural mistakes. The research problem appears from the randomly propagating of mistakes in contemporary architecture, which is about to become a phenomenon in Al Sulaymaniyah city. The research aims to find the main reason

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Publication Date
Sat Oct 03 2020
Journal Name
International Journal Of Diabetes In Developing Countries
The efficacy of once-daily liraglutide as an add-on to oral antidiabetic agents on weight reduction and glycemic control in obese patients with inadequately controlled type 2 diabetes: a retrospective analysis in relation to liraglutide dose escalation within a 7-month treatment period
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Background This study aimed to evaluate the efficacy of once-daily liraglutide as an add-on to oral antidiabetics (OADs) on glycemic control and body weight in obese patients with inadequately controlled type 2 diabetes (T2D). Methods A total of 27 obese T2D patients who received 7 months (0.6 mg/day for the first month, 1.2 mg/day for 3 months, and 1.8 mg/day for 3 months) of liraglutide treatment as an add-on to OADs were included. Data on body weight (kg), fasting plasma glucose (FPG, mg/dL), postprandial glucose (PPG, mg/dL), and HbA1c (%), were recorded. Results Liraglutide doses of 1.2 mg/day and 1.8 mg/day were associated with significant decreases in body weight (by 8.0% and 11.9%, respectively, p < 0.01 for each) and HbA1c (by 20.0

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Liquid crystalline dendrimer: Sythesis and Chracterization
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A new family of nematic liquid crystal dendrimers derived from 3,5-dihydroxybenzoic acid were synthesized. The synthesis of the dendrimers compounds shows the influence of the dendritic core on the mesomorphic properties. The liquid crystalline properties were studied by polarizing optical microscopy (POM) equipped with a hot stage, the structures of the synthesized compounds characterized using FTIR and 1HNMR spectroscopy.

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Publication Date
Fri Jan 01 2016
Journal Name
Al–bahith Al–a'alami
Political Consultation and Public Opinion Polls
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Increasingly important public opinion polls steadily .... especially in electoral campaigns, sheds searchlight on the side of the US elections, in different time periods, and cited the words of experts and people involved in it, and reviews Find great development that took place in the polls and what could happen to this work It is important in the future. Display search for certain types of polls, dividing them on as stated by the experts in the United States... This division shows that the surveys of the most political processes and accuracy of information, and that their Money being made and companies specialized in the administration of this type of measuring public opinion ..... what is returned decision-making, for example, in conj

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Structural and transition tempreature of HgPb
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solid state reaction technique (SSR) was used to prepare high-Tc phase in superconductors the effect of additional Pb to was investigated it has been found

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