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.
The present paper focuses on the nature of the different interactions between cometary nucleus and tail with solar wind. The dynamics of the comet will impose many features that provide unique behavior of the comet when entering the solar system. These features are reviewed in this paper and few investigations are made. The calculations made in this work represent the analysis and interpretation of the different features of the comet, such as perihelion and eccentricity dependence on the gas production rate, and the dependence of the latter on the composition of the comet nucleus. The dependences of the heliocentric, bow shock, contact surface, and stand-off distances with gas production rate for many types of comets that cover linear and n
... Show MoreBackground: Total superficial parotidectomy is the most commonly used approach in excising the tumors that affect the superficial lobe of the parotid gland, whether they're benign or malignant. The aim of the study is to evaluate the benefits and drawbacks of total superficial parotidectomy for parotid gland tumors within five years of follow-up. Patients and methods: Nineteen patients with lateral facial swelling affecting the parotid region were included in this study. All of them operated under general anesthesia with oral endotracheal intubation, where Modified Blair Incision (lazy S incision) was utilized in all cases. Anterograde dissection with facial nerve identification was accomplished with total superficial parotidectomy.
... Show MoreIt is not often easy to identify a certain group of words as a lexical bundle, since the same set of words can be, in different situations, recognized as idiom, a collocation, a lexical phrase or a lexical bundle. That is, there are many cases where the overlap among the four types is plausible. Thus, it is important to extract the most identifiable and distinguishable characteristics with which a certain group of words, under certain conditions, can be recognized as a lexical bundle, and this is the task of this paper.
The primary objective of this paper, is to introduce eight types of topologies on a finite digraphs and state the implication between these topologies. Also we used supra open digraphs to introduce a new types for approximation rough digraphs.
Due to the availability of technology stemming from in-depth research in this sector and the drawbacks of other identifying methods, biometrics has drawn maximum attention and established itself as the most reliable alternative for recognition in recent years. Efforts are still being made to develop a user-friendly system that is up to par with security-system requirements and yields more reliable outcomes while safeguarding assets and ensuring privacy. Human age estimation and Gender identification are both challenging endeavours. Biomarkers and methods for determining biological age and gender have been extensively researched, and each has advantages and disadvantages. Facial-image-based positioning is crucial for many application
... Show MoreGestational Diabetes Mellitus is known as carbohydrate intolerance first detected during pregnancy. Pregnancy is periods of intense hormonal changes. The aim of the present study was to investigate a possible relation between the changes in serum hormones such as Luteinizing hormone (LH) , follicle stimulating hormone(FSH), Progesterone, and Prolactin with gestational diabetes mellitus. Thirty patients with gestational diabetes mellitus aged (22 -40) year attending the national center for treatment and research of diabetes/ AL-Mustansiriya University in Baghdad and 29 controls aged (20-39) year were participated. Hormonal tests including, FSH, LH, Progesterone, and Prolactin were detected by using Enzyme Linked Fluorescent Assay (ELFA) k
... Show MoreAbstract. This study gives a comprehensive analysis of the properties and interactions of fibrewise maximal and minimal topological spaces. Fibrewise topology extends classical topological concepts to structured spaces, providing a thorough understanding of spaces that vary across different dimensions. We study the basic theories, crucial properties, and characterizations of maximal and minimal fibrewise topological spaces. We investigate their role in different mathematical contexts and draw connections with related topological concepts. By providing exact mathematical formulations and comprehensive examples, this abstract advances the fields of topology and mathematical analysis by elucidating the unique properties and implications of fib
... Show MoreI attended some amides non grassy substitutes such as acrylic compounds Amaid Electron Amaid and Alsinamamaid interaction unsaturated acids such as acrylic acid or Ketronk ????????? with primary amines Malkhtlfah of acrylic monomers Alamayd