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.
Abstract:
The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage. The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban
... Show MoreThe amicus curiae is one of the judicial procedures adopted in many judicial and legal systems around the world, under which a person who is not a party to the case, and without having a personal and direct interest in it, intervenes to draw the court’s attention to many factual and legal aspects
Everywhere carriers incur a measure of liability for the safety of the goods. Carriers are liable for any damage or for the loss of the goods that are in their possession as carriers unless they prove that the damage or loss is attributable to certain excepted causes. Damaged and lost items can unfortunately be a common problem when shipping freight. Legal responsibilities arise due to loss or damage during transit while cargo is in their care. This study intends to investigate the nature of the liability of the maritime carrier when this liability is realized, and the extent to which it can be paid or disposed of given the risks realized from the transportation process, which may result in damage or loss of the goods, and the damag
... Show MoreConcentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus
... Show MoreThe problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i
... Show MoreThe present research aims to present a theoretical framework for the application of takaful insurance in Iraq, as well as to identify the level of impact on the development of insurance services in the Iraqi market, and to make recommendations and suggestions that lead to increased interest in this area, and thus contribute to the development and integration of insurance service in the Iraqi market,
The research adopted the descriptive analytical method, and the questionnaire was used to survey the opinions of the research sample consisting of department managers and their assistants and some employees of the graduate degrees in addition to employees of the departments of electronic calculator in the Iraqi insurance sector, and t
... Show MoreIn this paper, there are two main objectives. The first objective is to study the relationship between the density property and some modules in detail, for instance; semisimple and divisible modules. The Addition complement has a good relationship with the density property of the modules as this importance is highlighted by any submodule N of M has an addition complement with Rad(M)=0. The second objective is to clarify the relationship between the density property and the essential submodules with some examples. As an example of this relationship, we studied the torsion-free module and its relationship with the essential submodules in module M.
This paper aims to explain strategic initiatives as a complex phenomenon. It integrates systems and complexity theory to describe how strategic initiatives emerge, enabling decision-makers to ensure the sustainability of strategic initiatives.
Use the systematic review process, which includes original contributions for strategic initiatives between 1980 and 2024.
The aim of this paper is to prove some results for equivalence of moduli of smoothnes in approximation theory , we used a"non uniform" modulus of smoothness and the weighted Ditzian –Totik moduli of smoothness in by spline functions ,several results are obtained .For example , it shown that ,for any the inequality , is satisfied ,finally, similar result for chebyshev partition and weighted Ditzian –Totik moduli of smoothness are also obtained.
Background: Occupational exposure to hazardous drugs occurs in all aspects of anticancer drug handling. Proper recommendations and guidelines should be applied to control and reduce exposure. Objective: To assess pharmacists' knowledge and practice regarding the safe handling of anticancer drugs. Methods: A cross-sectional study was conducted at seven major hospitals in Baghdad City, Iraq, from December 2023 to February 2024. A pre-designed questionnaire was given to pharmacists who handled anticancer drugs in chemotherapy units. The questionnaire comprises sociodemographic data, knowledge of the safe handling of cytotoxic drugs and thoughts about exposure and risk, practices for safely handling cytotoxic drugs, and challenges for s
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