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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
Mon Aug 08 2022
Journal Name
Egyptian Journal Of Chemistry
Synthesis, spectroscopic and liquid crystalline studies of dithiocarbamat derivatives of pyrazole type ligands and their metal complexes
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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Some New Nucleoside Analogues from Substituted Benzimidazole and Evaluation of Their Biological Activities
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This research includes the synthesis of some new nucleoside analogues via 1,3-
dipolar cycloadditon reaction starting with 1,3,4,6- Tetra- O-benzoyl –2 – azido-2-
deoxy- β – D- fructofuranose (F3) which was prepared in three steps ,protection
(benzoylation ) , bromination and azotation ((F1-F3) from D- fructose as sugar
moiety while the base moiety , 2-substituted benzimidaole derivatives (A1-A5)
were synthesized by condensation of O-phenylenediamine with different aromatic
aldehyde .
Nucleophilic substitution of propargyl bromide with benzimidaole derivatives (gave
the N- substituted compounds (B1-B5) which were reacted with azido sugar through
1,3- dipolar cycloadditon reaction to give nucleoside analo

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Publication Date
Thu Jan 10 2019
Journal Name
International Journal Of Research In Social Sciences And Humanities
PHYSICAL AND FUNCTIONAL CONSTRUCTION INDICATORS AND THEIR RELATIONSHIP TO SOME ELEMENTS OF FITNESS FOR BUDDING BASKETBALL PLAYERS
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Basketball is a popular game in many parts of the world and many developed countries are making continuous efforts to prepare and develop their emerging players on scientific and clear bases as the basis for reaching high levels The researchers used the descriptive approach in the method of correlative studies to suit the nature of the study The readymade software (IBM SPSS Statistics Version24) was used to perform statistical treatments The researchers concluded that there was a significant relationship between body size indicators (height and weight) with the fitness elements of the emerging basketball players The researchers recommended conducting a similar study to determine the type of relationship to the indicators of the physical str

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Publication Date
Thu Nov 30 2023
Journal Name
Research Journal Of Pharmacy And Technology
Preparation and Evaluation of Aceclofenac Solid Dispersion by Fusion Technique and Effervescent Assisted Fusion Technique: Comparative Study
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Solid dispersion (SD) is one of the most widely used methods to resolve issues accompanied by poorly soluble drugs. The present study was carried out to enhance the solubility and dissolution rate of Aceclofenac (ACE), a BCS class II drug with pH-dependent solubility, by the SD method. Effervescent assisted fusion technique (EFSD) using different hydrophilic carriers (mannitol, urea, Soluplus®, poloxamer 188, and poloxamer 407) in the presence of an effervescent base (sodium bicarbonate and citric acid) in different drug: carrier: effervescent base ratio and the conventional fusion technique (FSD) were used to prepare ACE SD. Solubility, dissolution rate, Fourier transformation infrared spectroscopy (FTIR), PowderX-ray diffraction

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Investigation of density and form factor of some F isotopes using Hartree-Fock and shell model calculations
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Structure of unstable 21,23,25,26F nuclei have been investigated
using Hartree – Fock (HF) and shell model calculations. The ground
state proton, neutron and matter density distributions, root mean
square (rms) radii and neutron skin thickness of these isotopes are
studied. Shell model calculations are performed using SDBA
interaction. In HF method the selected effective nuclear interactions,
namely the Skyrme parameterizations SLy4, Skeσ, SkBsk9 and
Skxs25 are used. Also, the elastic electron scattering form factors of
these isotopes are studied. The calculated form factors in HF
calculations show many diffraction minima in contrary to shell
model, which predicts less diffraction minima. The long tail

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Publication Date
Mon Mar 02 2020
Journal Name
Journal Of Applied Research In Higher Education
Proposal of a guide for talent evaluation and management based on a qualitative and three-staged approach
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Purpose

The key objective of the study is to understand the best processes that are currently used in managing talent in Australian higher education (AHE) and design a quantitative measurement of talent management processes (TMPs) for the higher education (HE) sector.

Design/methodology/approach

The three qualitative multi-method studies that are commonly used in empirical studies, namely, brainstorming, focus group discussions and semi-structured individual interviews were considered. Twenty-three individuals from six Australian universities parti

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Isolation and identification of some bacterial isolates from soil contaminated with crude oil and Testing Their Effectiveness
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Bacterial strains were isolated from oil-contaminated soil, in 2018, these isolates were identified, and with the aim of finding out the ability of these isolates to degrede the oil compounds, the color change of medium which added to it isolates was read by the method of Pacto Bushnell Hans. Then the change in the petroleum compounds was read by gas chromatography, for the most effective isolates.

The nine isolated bacterial showed different degrees of color change, and the isolates (Pseudomonas, Bacillus, Micrococcus) outperformed the color change amount (78, 78, 77) %, respectively, compared to the control, and the three isolates together showed the best color change of 90.7. % Compared to the control, and the

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Publication Date
Sun Sep 08 2019
Journal Name
Applied Organometallic Chemistry
Phosphorus‐based Schiff bases and their complexes as nontoxic antioxidants: Structure–activity relationship and mechanism of action
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Phosphorus‐based Schiff base were synthesized by treating bis{3‐[2‐(4‐amino‐1.5‐dimethyl‐2‐phenyl‐pyrazol‐3‐ylideneamino)ethyl]‐indol‐1‐ylmethyl}‐phosphinic acid with paraformaldehyde and characterized as a novel antioxidant. Its corresponding complexes [(VO)2L(SO4)2], [Ni2LCl4], [Co2LCl4], [Cu2LCl4], [Zn2LCl4], [Cd2LCl4], [Hg2LCl4], [Pd2LCl4], and [PtL

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Publication Date
Fri Mar 01 2024
Journal Name
Construction And Building Materials
Uni- and tri-axial tests and property characterization for thermomechanical effect on hydrated lime modified asphalt concrete
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Permanent deformation, fatigue and thermal cracking are the three typical distresses of flexible pavement. Using hydrated lime (HL) into the conventional limestone mineral additive has been widely practiced, including in Europe, to improve the mechanical properties of hot mix asphalt (HMA) concrete and as the result the durability of the constructed pavement. Large number of experimental studies have been reported to find the optimum addition of HL for the improvement on HMA concrete mechanical properties, moisture susceptibility and fatigue resistance. Pavement in service is under complex thermomechanical stress-strain conditions due to coupled atmospheric and surrounding environment temperature variation and the traffic loading. To predic

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Publication Date
Mon Oct 01 2018
Journal Name
2018 International Conference On Advanced Science And Engineering (icoase)
Real-Time Face Tracking and Recognition System Using Kanade-Lucas-Tomasi and Two-Dimensional Principal Component Analysis
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