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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
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The predictive Ability of Admission Criteria and Student Performance Level in Master Programs in College of Education at Sultan Qaboos University
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Abstract

Most universities in the world are largely committed to creating credible and transparent admission standards that provide justice in admission and have the ability to predict students' performance in their chosen programs. Hence, this study aimed to reveal the predictive ability of the acceptance criteria for the level of performance of master's students in the College of Education at Sultan Qaboos University. Quantitative data were collected from (115) students' admission documents for those accepted in the postgraduate programs for the academic year 2019-2020, and GPA data was collected from students’ transcripts for the fall semester of 2019. Qualitative data were also collected from the interviews

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Evaluate the level of Oxidative Stress markers and Lipids Profile in Patients with Bening Prostate Hypertrophy in Al-Khadhmyah Tteaching Hospital
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Background: Benign Prostate Hypertrophy(BPH)is a common urological problem worldwide which is defined as denomatous hyperplasia of the periurethralpart of prostate gland that occurs especially in men over 50 years old and that tend to obstruct urination by constriction the urethra Objectives: The study was aimed to investigate the level of Malondialdehyde (MDA), Nitric Oxide (NO) and Superoxide Dismutase (SOD) as an antioxidant, besides other factors such as the level of Lipids Profile (Total Chlosterol (TC), High Density Lipoprotein Cholesterol (HDL-C), Low Density Lipoprotein Cholesterol (LDL-C), Very Low Density Lipoprotein Cholesterol (VLDL-C), and Triglyceride (TG))in patients suffer from BPH . Methods: In this study ;clinical ,spec

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Robust Queues Models and its Role in Improving Performance in the City of Medicine / Baghdad Teaching Hospital / Clinic Internal Medicine Advisory
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The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

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Publication Date
Sun Sep 26 2021
Journal Name
Modern Sport
The Effect Of Plank Exercises On The Lipid Component And The Rate Of Metabolism (Bmr) Among Students Of The Higher Institute For Security And Administrative Development
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The introduction of the research on the science of training and the physiology of sports was addressed from important sciences, where the physical effort drew the attention of scientists since the past centuries when they studied how the body performs its functions when performing physical exertion and observe the changes that occur in it and write down and study especially the positive effects of the practice of daily sports The aim of the study was to investigate the effect of plank exercises on the lipid component and the metabolic rate (bmr) of the female students of the Higher Institute for Security and Management Development. As for the third chapter, the two researchers used the experimental method on a sample of the female s

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the Causal Relationship Long-and Short-term Between the Price of Crude Oil, the Global Price of Gold and the US. Dollar Exchange Rate
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This research aims to test the causal relationship long-and short-run between the price of gold the global crude oil price and the exchange rate of the dollar and how you can take advantage of the nature of this relationship, particularly in the Arab oil states that achieve huge surpluses, including Iraq and how to keep on the purchasing power of these surpluses or reduce the levels of risk.

The problem is that the Arab oil countries, adversely affected, as a result of that relationship, due to the fact that its role confined to the sale of crude oil only. They do not have control in the dollar, then they are not able to take advantage of its impact on the price of gold the fact that gold is effective pr

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF USING STEVIA LEAF POWDER IN THE MANUFACTURE OF A DAIRY PRODUCT (CREAM) AGAINST THE MICROORGANISMS THAT CAUSE FOOD SPOILAGE AND THEIR ACCEPTANCE BY THE CONSUMER: EFFECT OF USING STEVIA LEAF POWDER IN THE MANUFACTURE OF A DAIRY PRODUCT (CREAM) AGAINST THE MICROORGANISMS THAT CAUSE FOOD SPOILAGE AND THEIR ACCEPTANCE BY THE CONSUMER
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The increase in obesity and the many accompanying diseases is attributed to the increased production and consumption of foods made of non-nutritive sweeteners without regard to the risks of consuming additional calories, and this in turn leads to hormonal imbalance and metabolic disorders and the resulting imbalance and ill health that have spread to all segments of society. During the research, 0.01, 0.02, 0.03, 0.04 and 0.05 % of stevia sweetener was added to the cream instead of the sugar used. Physical and chemical tests were performed for the stevia extract and the microbial content in the cream, as well as the sensory evaluation. It was noted that fortifying the cream with calorie-free stevia sugar led to the production of

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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Early Childhood Special Education
A study of the level of skill self-esteem and some aspects of attention (acute - focus - diversion) and their relationship to the performance of the spiking and serve among young tennis players
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The purpose of this paper is to identifying the level of skill self-esteem of the young tennis players in the Governorate of Baghdad, identifying some aspects of attention (acuteness, concentration, and diversion of attention) among the young tennis players of the Baghdad governorate, and identify the skills of serve and serve spiking in tennis by young tennis players in Baghdad governorate. The researchers used the descriptive approach in the correlative relations style for its suitability and the research problem. the research sample was chosen in a deliberate way from the youth team players in tennis for the Governorate of Baghdad and the participants in the 2021-2022 sports season, whose number is (20) male players and (4) young playe

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Publication Date
Sat Dec 28 2024
Journal Name
Journal Of College Of Physical Education
Design and standardization of a progressively difficult educational test for football passing skills for first-year students in the College of Physical Education and Sports Sciences
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Standards play a vital role in documenting the values ​​of new test results in the form of tables. They are one of the basic requirements that the standardization process aims for as a complement to standardizing test procedures, and contribute to knowing the current reality of the student. The degree of readiness and level as a result of practicing different exercises for sports activities, in addition to the possibility of adopting it for comparison with his group or similar groups, classification, prediction and selection. Developing the skill of handling the football in the educational field is an important matter for achieving distinguished performance among students. This skill requires a level of accuracy, speed and control, and

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Publication Date
Sat Jan 01 2022
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte
THE EFFECT OF TRAINING NETWORK TRAINING IN TWO WAYS, HIGH INTERVAL TRAINING AND REPETITION TO DEVELOP SPEED ENDURANCE ADAPT HEART RATE AND ACHIEVE 5000 METERS YOUTH
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Scopus
Publication Date
Fri Jan 30 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of MMP9, as a marker of local invasion in Hodgkin’s and Non-Hodgkin’s lymphoma of the head and neck region
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Background: Malignant lymphoma is the generic term given to tumors of the lymphoid system and specifically of lymphocytes and their precursor cells, While all lymphomas are malignant neoplasms, there is a wide spectrum of clinical behavior, with some following an indolent clinical course and others behaving in an aggressive manner (will causing death in a short time frame if left untreated). The metastatic process involves intravasation and extravasation of tumor cells, followed by reimplantation of tumor cells, formation of a new tumor stoma, Degradation of the extracellular matrix and components of the basement membrane by proteases facilitates the detachment of tumor cells, their crossing of tissue boundaries, and invasion into adjacent

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