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.
This paper aims to give an overview of acculturation in the literature by means of its explicit definitions, main characteristics, and categorical process. It also foreshadows the significance of acquiring novice culture with particular connection to second language acquisition. Schumann and John Berry underscored acculturation each with its own model of acculturation. In the case of this review, you will realize that Schumann's two main aspects are firmly rooted in berry's model of acculturation as an exclusive description in relation to second language acquisition. Steven Krashen outlined acquiring language from the intellectual and linguistic view of learning, whereas Micheal Long demanded for communication in social perspective. It has
... Show MoreBackground: Acute myocardial infarction
(AMI) is one of the most common diagnoses
in hospitalized patients. The stimulus that
initiates the acute inflammatory process in AMI
has not been identified. Conventional risk
factors account only for approximately half of
the patients with clinically apparent
atherosclerosis which can leads to AMI.
Recently a potential link between infectious
agents and atherosclerosis has been suggested
Objective: To find a possible association
between Helicobacter pylori (H. Pylori)
infection and AMI.
Method: We studied the prevalence of antiH. pylori antibodies in 94 patients who were
admitted with the diagnosis of AMI and a
similar number of healthy individuals w
Cilnidipine is a dihydropyridine class of calcium channel blockers, it is classified as a BCS class II drug, characterized by a low oral bioavailability of 13%. Consequently, the utilization of nanoparticle preparation is anticipated to enhance its bioavailability. The objective of the research is to integrate cilnidipine nanoparticles into oral films as a means of enhancing patient adherence. The optimal polymers for producing Cilnidipine films were PVA cold and or HPMC E5 at different concentrations using a casting technique with glycerol as a plasticizer. The Nano suspension-based preparation of Cilnidipine's oral film containing the combination of polymers exhibited a significant enhancement in vitro dissolution, with a percentage excee
... Show MoreVariable-Length Subnet Masks (VLSM), often referred to as "subnetting a subnet", is used to maximize addressing efficiency. The network administrator is able to use a long mask on networks with few hosts, and a short mask on subnets with many hosts. This addressing scheme allows growth and does not involve wasting addresses. VLSM gives a way of subnetting a network with
minimal loses of IP addresses for a specific range. Unfortunately, the network administrator has to perform several mathematical steps (or use charts) to get the required results from VLSM. In this paper, a simple graph simulator is proposed (using Visual Basic 6.0 Language) to perform all the required mathematical steps and to display the obtained required informatio
Many image processing and machine learning applications require sufficient image feature selection and representation. This can be achieved by imitating human ability to process visual information. One such ability is that human eyes are much more sensitive to changes in the intensity (luminance) than the color information. In this paper, we present how to exploit luminance information, organized in a pyramid structure, to transfer properties between two images. Two applications are presented to demonstrate the results of using luminance channel in the similarity metric of two images. These are image generation; where a target image is to be generated from a source one, and image colorization; where color information is to be browsed from o
... Show MoreAn indoor spraying robot is built in this research to solve numerous challenges associated with manual spraying. The mechanical, hardware and essential technologies used are all detailed and designed. The proposed spraying robot's conceptual design is split into two parts: hardware and software. The mechanical design, manufacturing, electrical, and electronics systems are described in the hardware part, while the control of the robot is described in the software section. This robot's kinematic and dynamic models were developed using three links that move in the x, y, and z directions. The robot was then designed using SolidWorks software to compute each connection's deflection and maximum stresses. The characteristics of the stepper moto
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Cressa cretica (Shuwwayl) is a halophytic that belongs to Convolvulaceae, naturally grown in the Middle East including Iraq. Traditionally the plant is used as a paste for sore treatment, also it is used for fever, jaundice, and other illness. Regarding nonclinical use it is used as goat, sheep, and camel feed also as an oil source. Flavonoids including quercetin, kamepferol, apigenin, and their glycosides, phenolic acid as chlorogenic acid, and phytosterols mainly ?–sitosterol were the most important phytochemicals that were detected in this halophyte. Crude ethanolic, methanolic extracts and ethyl acetate fraction of the areal parts were used in clinical studies and demonstrated various effe
... Show MoreObjectives: To review the failure rates of molar tubes and the effect of molar tube base design, adhesive type, and bonding technique on the failure rates of molar tubes. Data: The revolution of molar bonding greatly impacted fixed orthodontic appliance treatment by reducing chair-side time and improving patient comfort. Even with the many advantages of molar bonding, clinicians sometimes hesitate to use molar tubes due to their failure rates. Sources: Internet sources, such as Pubmed and Google Scholar. Study selection: studies testing the bond failure rate of molar tubes. Conclusions: The failure rate of the molar tubes can be reduced and the bond strength of the molar tubes can be improved by changing the design of the molar tube base
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