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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 Jan 01 2017
Journal Name
International Journal Of Science And Nature
Morphological features of the small intestine in the adult indigenous Gazelle (Gazella Subgutturosa)
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Publication Date
Tue Dec 21 2021
Journal Name
International Journal Of Design & Nature And Ecodynamics
Environmental Influences on the Settlements Patterns of Communities in the Marshes of Iraq
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In the field of residential community planning, one of the appropriate places to study the mutual influences between man and the environment, away from the influences, concepts and mechanisms of contemporary planning theories are isolated environments in rural areas, and the marshlands in Iraq represent one of these models. These areas still retain the planning patterns of residential communities for thousands of years. This research attempts to conduct a descriptive study of traditional settlement patterns, which relied on the capabilities of the surrounding areas to provide planning and architectural solutions based on the environmental factor. Establishing such a clear framework for these impacts can help in any future interventi

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
The optimal utilization of lighting factor in the flat photobioreactor for biological applications
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Distribution of light intensity in the flat photobioreactor for microalgae cultivation as a step design for production of bio-renewable energy was addressed in the current study. Five sizes of bioreactors with specific distances from the main light source were adopted as independent variables in experiential design model. The results showed that the bioreactor’s location according to the light source, determines the nature of light intensity distribution in the reactor body. However, the cross-section area plays an important role in determining the suitable location of reactor to achieve required light homogeneity. This area could change even the expected response of the light passing through the reactor if Beer-Lambert's law is adopted.

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Clinical Evidence: The Prolonged Dust Exposure The Disorder In Serum Oxidant - Antioxidant Balance
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Dust can  be considered as  an  important factor in  environmental

pollution which has a direct eOect on human health. In this study ,we

attempted to eval uate serum oxidant -antiox idant balance in workers dust exposed continuously and also the effect of iron and silicon content in exposed dust on the mentioned balance .The study included tbrcc groups: A group  included 20  workers of  building block factories, B  group included 20 workers in general company of grains production and C group included 15 healthy' subjects which represented control group. !ron and  silicon  contents in  dust samples of  two  studied  regions were measured. Higher levels o

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
US policy toward the political movement in the Arab countries Egypt a model
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The whole world and the Arab world, especially an important part of this international system, is undergoing a radical transformation at all levels. This mosaic of political, economic, social and military relations and alliances, whether based on the special interests of the major Powers or on the basis of mutual interests, The major transformations to social, economic, political and military conflict and these transformations still bear more surprises, at all levels, nothing remains constant, all changed, relations changed and alliances changed and loyalties fell and the principles of the M changed and the spectacular imperial economies collapsed and the will of the masses was no longer fixed.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
The Expectation in ( Why did you leave the horse alone ) By Mahmoud Darwish
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Expectation in poetry is  the ability of the poet to exceed the existence of the universe . It is the revealing of the hidden and the familiar. This feature of expecting is not related to the modern poetry only . It is a well - known feature that has long been assigned to old poetry like Al-Mutannabi  an Al-Mu`arri  who had their own unique ways of expecting and going beyond the current time  and touching the future and making it a reality. Based on their awareness ,mature thinking and talent , they had the ability of reading what is to come ,even if they were mere suppositions and tentative readings. As for the modern poetry , we have poets like Amal Dunqil , Adonis ,and Al-Sayyab whose poems became expectati

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
AL-AILM MAGAZINE: The Beginning Of The Era Of Specialized Journalism In Iraq
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The winds of change witnessed by the Ottoman Empire after the constitutional coup in 1908 carried the breezes of freedom, writers and journalists were finally able to express themselves, this change was reflected on intellectual and cultural life and on freedom of publication and expression , perhaps the first thing that was affected by this change was the press, it entered a new phase in which it got rid of those restrictions and limitations imposed by the Ottoman Sultanate concerning the right to issue newspapers and freedom of publication. Iraq was the first to witness a new phase of press relief, before the constitutional coup, it was possible to count on the fingers of the hand how many newspapers were issued, that number doubled to

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Existential Dilemma as a Philosophical Problem in The Beggar by Naguib Mahfouz
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     The Beggar (1965) is a story of isolation and depression which is written by the Egyptian novelist Naguib Mahfouz who is considered the father of Arabic Literature in the modern era. Specifically, he refers in his great novel called The Beggar that the man unable to achieve psychological revival after Nasser’s revolution, the man sacrificed his own job and his family for a desire that increases his feelings of alienation and depression which leads him to an emotional outcry against the indifferent. The main aim of the study highlights the concept of existential dilemma as a philosophical problem and personality crisis by the protagonist of The Beggar novel, Omer Al-Hamzawi who had acc

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
The reality of teaching the oud in musical educational institutions: مهند رسن مجبل
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There is no doubt that the oud is one of the most important folk musical instruments in Iraq. It has been known since the ages of ancient Iraq in its form, strings, and the way to play it through the clay number. On them, however, they have participated in showing the instrument the greatest potential and musical aesthetics, and the interested person may be wondering about ways to learn to play this instrument, so the training methods varied between personal interpretations on the one hand and systematic teaching in educational institutions on the other hand, especially that they have received the attention of educational institutions Miya, that which must adopt an appropriate and scientific strategy that accompanies global education pro

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Enrichment Programs on the Performance of Gifted Students in KSA
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       The current study aimed at identifying the impact of each of the full and part time summer enrichment programs on the performance of gifted students. Moreover, it aimed to study the difference between the full and part time programs on the performance of gifted students. The study sample consisted of (115) students from the full time programs and (137) students from the part time programs, they have been randomly selected from the gifted students participating in the full and part time summer enrichment programs. The researcher used the scale of student performance. The results indicated that there were statistically significant differences between the averages of the pre and post applications of the

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