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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 Dec 07 2014
Journal Name
Baghdad Science Journal
Synthesis and Spectral Analysis of Mn (II), Cu (II) ,Ni (II) and Cd (II) Complexes with Mixed Ligands containing 1,10-phenanthroline and Schiff base derived of 4-aminoantipyrine
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The complexes of Schiff base of 4-aminoantipyrine and 1,10-phenanthroline with metal ions Mn (II), Cu (II), Ni (II) and Cd (II) were prepared in ethanolic solution, these complexes were characterized by Infrared , electronic spectra, molar conductance, Atomic Absorption ,microanalysis elemental and magnetic moment measurements. From these studies the tetrahedral geometry structure for the prepared complexes were suggested.The prepared ligand of 4-aminoantipyrine was characterized by using Gc-mass spectrometer .

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Publication Date
Wed Mar 01 2017
Journal Name
International Communications In Heat And Mass Transfer
Optimization, modeling and accurate prediction of thermal conductivity and dynamic viscosity of stabilized ethylene glycol and water mixture Al 2 O 3 nanofluids by NSGA-II using ANN
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In this study, multi-objective optimization of nanofluid aluminum oxide in a mixture of water and ethylene glycol (40:60) is studied. In order to reduce viscosity and increase thermal conductivity of nanofluids, NSGA-II algorithm is used to alter the temperature and volume fraction of nanoparticles. Neural network modeling of experimental data is used to obtain the values of viscosity and thermal conductivity on temperature and volume fraction of nanoparticles. In order to evaluate the optimization objective functions, neural network optimization is connected to NSGA-II algorithm and at any time assessment of the fitness function, the neural network model is called. Finally, Pareto Front and the corresponding optimum points are provided and

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Publication Date
Tue Jun 16 2015
Journal Name
Chemistry And Materials Research
Synthesis , Characterization and Antibacterial Activities of Co (II),Ni(II),Cu(II),Zn(II),Cd(II)and Hg(II) Mixed-Ligand Complexes of L-Proline and Trimethoprim antibiotic
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The Co(II), Ni(II) ,Cu(II), Zn(II) ,Cd(II) and Hg(II) complexes of mixed of amino acid (L-Proline) and Trimethoprim antibiotic were synthesized. The complexes were characterized using solubility, melting point, conductivity measurement ,. and determination the percentage of the metal in the complexes by flame(AAS).Magnetic susceptibility, Spectroscopic Method [FT-IR and UV-Vis]. Draw the proposed structure of the complexes using program , Chem. office 3D(2006). The ligands and there metal complexes were screened for their antimicrobial activity against four bacteria (gram + ve) and (gram-ve){Escherichia coli, Pseudomonas aeruginosa, Staphylococcus aureus and Bacillus}.The proposed structure of the complexes using program , Chem office 3D(20

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Publication Date
Wed Jul 08 2009
Journal Name
Diala Journal
Synthesis and Spectral Analysis of VO(II),Cr (III) , Zn(II),Cd(II),Hg(II)and UO2(II) Complexes with Mixed Ligands of Bipyridyl and Novl Schiff Base
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Salicylaldehyde was react with 4-amino-2,3-dimethyl-1-phenyl-3-Pyrazoline-5-on to produce the novel Schiff base ligand 2,3-dimethyl-1-phenyl-4-salicylidene-3-pyrazoline-5-on (HL). A new complexes of VO(II), Cr(Ш), Zn(II), Cd(II), Hg(II) and UO2(II) with mixed ligands of bipyridyl and new shiff base ( 2,3-dimethyl-1-phenyl-4-salicylidene-3-pyrazoline-5-on) (HL) were prepared . All prepared compounds were identified by atomic absorption, FT.IR , UV-Visable spectra and molar conductivity. From the above data, the proposed molecular structure for VO(II) complex is squre pyramidal while (Zn(II), Cd(II), Hg(II)) and ( UO2(II),Cr(III)) complexes are forming tetrahedral and octahedral geometry respectively.

Publication Date
Thu Jan 01 2015
Journal Name
Chemistry And Materials Research
Synthesis , Characterization and Antibacterial Activities of Co (II),Ni(II),Cu(II),Zn(II),Cd(II)and Hg(II) Mixed-Ligand Complexes of L-Proline and Trimethoprim antibiotic
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The Co(II), Ni(II) ,Cu(II), Zn(II) ,Cd(II) and Hg(II) complexes of mixed of amino acid (L-Proline ) and Trimethoprim antibiotic were synthesized. The complexes were characterized using solubility, melting point, conductivity measurement ,. and determination the percentage of the metal in the complexes by flame(AAS).Magnetic susceptibility, Spectroscopic Method [FT-IR and UV-Vis]. Draw the proposed structure of the complexes using program , Chem. office 3D(2006). The ligands and there metal complexes were screened for their antimicrobial activity against four bacteria (gram + ve) and (gram -ve){Escherichia coli, Pseudomonas aeruginosa, Staphylococcus aureus and Bacillus}.The proposed structure of the complexes using program , Chem office 3D(

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Publication Date
Mon Apr 10 2017
Journal Name
Al-mustansiriyah Journal Of Science
Synthesis, characterization and antibacterial Evaluation for mixed-ligand Complexes of Nickle (II), Manganese(II), Copper( II),Cobalt(II) and Mercury(II) with Tetradentate Schiff base and 1,10-phenanthroline
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An abstract is a brief summary of a research article, thesis, Schiff base ligand (L) was prepared by the reaction of 4-aminantipyrine with o-phenylenediamine, the prepared ligand characterized by Micro elemental Analysis, FT. IR, UV-Vis, and 1H,13C-NMR spectroscopy.complexes of Mn(II), Co(II), Ni(II), Cu(II) and Hg(II) with Schiff base and 1,10-phenanthroline (Phen) have been investigated in aqueous ethanol with (1:1:1) (M:L:Phen). The prepared complexes were characterized using flame atomic absorption, (C. H. N) Analysis, FT. IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. From the obtained data the octahedral structure was suggested for all complexes. The biological screening effects o

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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Antimicrobial Activities of Mixed Ligand Complexes of Fe (II), Co(II), Ni(II) and Cu (II) Ions Derived from Imine of Benzidine and o-phenylenediammine
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Binuclear metal complexes of the metal ions Fe (II), Co (II), Ni (II) and Cu (II) were synthesized by the reaction of these metal ions with the imine of benzidine (H2L) as a primary ligand and o-phenylenediammine (OPD) as a secondary ligand  in a molar ratio of 2:2:1. The prepared complexes were characterized using CHN elemental analysis, FT-IR, UV-visible, molar conductivity, magnetic susceptibility and TGA-DTA thermogravimetric analysis. All the prepared complexes showed apparent stability and could be stored for months without any appreciable change. According to the results obtained by elemental and spectral analyses, a tetrahedral structure is suggested for all the prepared complexes, except for the copper complex which showed

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Effect of the addition of guanidinoacetic acid to the dilute tris in some of the biochemical characteristics of the semen of the rams
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The study was planned to evaluate the effect of adding Guanidinoacetic acid in some characteristics of the sperm of the rams. This study was conducted in the animal field of the Animal Production Department / Faculty of Agricultural Engineering Sciences / University of Baghdad, for the period from 5/8/2018 to 28/2/2019. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-54 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: GAA-free control group, treatment T1 (0.05 mg / 100 ml GAA), T2 treatment (0.1 mg / 100 ml GAA) and T3 treatment (0.2 mg / 100 ml GAA). The results of the study showed a significant decrease

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Publication Date
Wed Mar 10 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
The revival of the historic Islamic geometric pattern on the gate of The Al-Sharabeya School in Wasit City using the Grasshopper program
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