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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
Wed Jun 01 2022
Journal Name
Res Militaris
The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

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Scopus (11)
Scopus
Publication Date
Wed Oct 07 2020
Journal Name
College Of Islamic Sciences
The Hadiths That Al-Bazzar Graduated it in His Musnad for it Azzatiha "Graduation and Study"
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     This research was one of the terms that used by Al-Bazzar  in his musnad and this term was  (Al-azza) who launched on some ways and hadiths and I collected those narration, and I have graduated and studied it to access to the meaning which Al-Bazzar want that from this description. In the introduction of the research, I have mention the importance of the subject and the reasons for his selection and also my plan,  a preface where I mentioned the definition of Al-Bazzar and his musnad, then in the first section I defined Al-azza linguistically and idiomatically , the second section I studied the hadiths that Al-Bazzar described them with azza ,and then I conclude it with my results that I have reach

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Alienation in Contemporary Sculpture between the Works of Anthony Caro and Tony Cragg (A Comparative Study)
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  • The subject of this research is the study of the formal alienation of contemporary English sculpture, by comparing the most important sculptors of the new contemporary generation. This research problem is to look for the important factors in the formation of the contemporary sculptural structure of the exotic, and what is the mechanism of formation and output of these forms. The research seeks to explore (Alienation in contemporary sculpture between the works of Anthony Caro and Tony Cragg) in a comparative study. The importance of the research is to identify the concept of alien forms in contemporary British sculpture, especially in the cases of Anthony Caro and Tony Cragg that this research is considered a know

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Crossref
Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Aesthetics of the Sufi Image and its Representations in Post-Modern Theater Show: فرحان عمران موسى
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  Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a

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Crossref
Publication Date
Tue Dec 31 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
MORPHOLOGICAL AND ANATOMICAL STUDY OF THE FLORAL PARTS OF LILY (LILIUM CANDIDUM L.) CULTIVATED IN IRAQ
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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
The intellectual significance of comedy and cynicism in Arab dramatic cinematic discourse: محمد اكرم عبد الجليل
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  The majority of the arts share a goal directed at employing art works for the purpose of conveying the intellectual and symbolic connotations in order to work on a directed message and to achieve expression and aesthetic, and highlights the cinematographic mediator who shares with the other media in the use of intellectual properties through its tools and works. Consciousness and establishment of multiple visions with different views to reveal the intellectual, aesthetic and expressive devices located opposite the advertiser to perform functions with goals that intellectually deduce, insights and ideas emerging within the general context of the drama narrative and highlights among the discourse operators the cinematographer, And t

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Crossref
Publication Date
Sun May 01 2022
Journal Name
Archives Of Razi Institute
Vitamin D Level and its Relation with the Newly Diagnosed Diabetic Neuropathy in Women with Hypothyroidism
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Scopus (10)
Scopus
Publication Date
Wed Apr 03 2024
Journal Name
Al- Anbar Medical Journal
Hypervirulent and the Multi-Drug Resistant Klebsiella oxytoca: A New Emerging Pathogen in Baghdad Hospitals, Iraq
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Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Science
Study the Effects of Annona sp. Extract on Some Physiological Parameters and Fertility in Diabetic Mice
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     The current study was conducted to investigate Annona fruit pulp effects on the levels of various physiological biomarkers linked with insulin-dependent diabetes mellitus after disease induction in mice, as well as indications of oxidative stress and male hormones. The rats were separated into four groups, three of which were given Alloxan (90 mg/kg body weight) to induce diabetes, while the fourth served as a negative control. The first group of diabetic mice received no therapy, the second received metformin (600 mg/kg body weight) and the third received Annona fruit puree. The mice were sacrificed at the end of the experiment, to acquire blood and tissue samples from the liver, kidneys and spleen. The first untreated gro

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Crossref (1)
Scopus Crossref
Publication Date
Tue Dec 31 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
MORPHOLOGICAL AND ANATOMICAL STUDY OF THE FLORAL PARTS OF LILY (LILIUM CANDIDUM L.) CULTIVATED IN IRAQ
...Show More Authors

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Scopus (2)
Scopus Clarivate Crossref