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.
In this research the researcher had the concept of uncertainty in terms of types and theories of treatment and measurement as it was taken up are three types of indeterminacy and volatility and inconsistency
Let R be a commutative ring with identity 1 ¹ 0, and let M be a unitary left module over R. A submodule N of an R-module M is called essential, if whenever N ⋂ L = (0), then L = (0) for every submodule L of M. In this case, we write N ≤e M. An R-module M is called extending, if every submodule of M is an essential in a direct summand of M. A submodule N of an R-module M is called semi-essential (denoted by N ≤sem M), if N ∩ P ≠ (0) for each nonzero prime submodule P of M. The main purpose of this work is to determine and study two new concepts (up to our knowledge) which are St-closed submodules and semi-extending modules. St-closed submodules is contained properly in the class of closed submodules, where a submodule N of
... Show MoreThe 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.
The current challenge facing our age is the information digitization, at the same time, there is a huge development in the interdisciplinary of technologies with sciences. In the last few years, the World witnessed a number of information challenges with different dimensions, including digital dimensions, which are called the digital world and the virtual world for authors and movie writers. Consequently, the digital art concept emerged that utilizes the computer in an efficient way and as a new technique for drawing. This art is considered a great leap for modern art. The influence of digital technology transformed traditional arts like painting and sculpture into new forms, from pure arts to virtual reality. The most important characte
... Show MoreIn this work we discuss the concept of pure-maximal denoted by (Pr-maximal) submodules as a generalization to the type of R- maximal submodule, where a proper submodule of an R-module is called Pr- maximal if ,for any submodule of W is a pure submodule of W, We offer some properties of a Pr-maximal submodules, and we give Definition of the concept, near-maximal, a proper submodule
of an R-module is named near (N-maximal) whensoever is pure submodule of such that then K=.Al so we offer the concept Pr-module, An R-module W is named Pr-module, if every proper submodule of is Pr-maximal. A ring is named Pr-ring if whole proper ideal of is a Pr-maximal ideal, we offer the concept pure local (Pr-loc
... Show MoreLet M be an R-module, where R be a commutative;ring with identity. In this paper, we defined a new kind of submodules, namely; ET-coessential and ET-Coclosed submodules of M. Let T be a submodule of M. Let K H M, K is called ET-Coessential of H in M (K⊆ET.ce H), if . A submodule H is called ET- coclosed in M of H has no proper coessential submodule in M, we denote by (K⊆ET.cc H) , that is, K⊆ET.ce H implies that K = H. In our work, we introduce;some properties of ET-coessential and ET-coclosed submodules of M.
Isthmus life and prepare for it
Let R be a ring with identity and Ą a left R-module. In this article, we introduce new generalizations of compressible and prime modules, namely s-compressible module and s-prime module. An R-module A is s-compressible if for any nonzero submodule B of A there exists a small f in HomR(A, B). An R-module A is s-prime if for any submodule B of A, annR (B) A is small in A. These concepts and related concepts are studied in as well as many results consist properties and characterizations are obtained.
Gestational 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 MoreThe study aimed at identifying the domains of abuse of the elderly (each field separately) of the research sample. The study sample consisted of (100) senior citizens residing in nursing homes in Baghdad and Kirkuk cities. They were selected in a simple random way. In order to achieve the research objectives, two scales were developed to measure the abuse of the elderly consisted of six domains: Neglection abuse, emotional abuse, physical abuse, social abuse, financial abuse, sexual abuse), and the other to measure the life review. The results showed that the level of abuse of older people in the sample is higher than the average in the society they belong to, the level of life review was higher than the average they belong to, and the a
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