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.
Background: Breast lump is one of the most common prevalent complaint of patients attending breast clinics.
Objective: To determine if there is any change in the pattern of common breast, diseases presenting as breast lumps between pregnant and non-pregnant women among patients attending Al-Elwiya Breast Clinic.
Methods: This is a cross – sectional study, with convent's patient sampling setting in AL-Elwiya Breast Cancer Early Detection Clinic from 1st Feb. to 1st May 2018, we collected data from patients with breast lumps including the age groups, pregnancy status, parity status, previous breast diseases, hormonal drugs, menstrual cycle, breast fe
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Objective (s): To evaluate reasons for partial compliance and non-compliance to the
routine childhood vaccination schedule in Al-Karkh district
Methodology: Descriptive study , using the evaluation approach, is carried throughout the present study to determine the reasons for the Routine Childhood Vaccination at health care sectors and primary health care centers at Al-Karkh District in Baghdad City, Convenient, non-probability, sample of (90) mother who are recruited from health care sectors at Al-Karkh District in Baghdad City. All mothers, who ha
... Show MorePurpose: This study aims to shed the light on allusions to real lab rats in Dashner’s trilogy: The Maze Runner (2009), The Scorch Trails (2010), and The Death Cure (2011). It also aims to trace the historical documents and chronicles essential to reveal the justifications behind the vague political and scientific crimes. Methodology: The researchers have used the literary analytical approach to study and analyze selected prominent aspects from each novel; such as the concept of lab rats and genocide crimes in The Maze Runner; references to weather experiments, the climate change conspiracy, gas chambers, and the Holocaust in The Scorch Trails; and finally, the man-made diseases and biological weapons in The Death Cure. Results
... Show MoreThe determination of critical micelle concentration of selected non-ionic surfactants (Tween 20,40 and 80) have been investigated using magnetic water(MW)as an aqueous medium.Conductometry technique is used to determine critical micelle concentration.The effect of alcohol addition and temperature variation at the range(293.15 -303.15K) are also pursued. It is concluded that the process of micellization is spontaneous and endothermic because of the observed free energy of micellization (ΔGom) , enthalpy change of micellization (ΔHom), and entropy change of micellization (ΔSom) for the system was also studied.The properties of the non-ionic surfactants were studied, both in absence and presence of
... Show MoreThe research objective was to study the amount of lost fluids, some blood components and mineral salts in volleyball players under hot weather conditions. The sample of the present study was composed of 12 volleyball players of Al-Sinaa Club (Baghdad, Iraq) in the 2022/2023 season. The variables analyzed in this study were: Heart rate before and after exercise, internal and external body temperature before and after exertion, potassium ion, sodium ion, calcium ion, and the amount of fluid lost (the player's weight) before and after the exercise. The tests were conducted at a temperature between 42-47 degrees Celsius. The maximum anaerobic exercise was performed with volleyball. The results showed that to play volleybal
... Show MoreThe research aims to test the two characteristics of the relationship between accounting profits and the stock returns, to find out the suitability of both of them in explaining the relationship between accounting profits and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching the most appropriate specification for the relationship between the two variables of the company’s stock dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability of changing for both of these variables in the profits share and the stock level of the profits does not explain more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i
... Show MoreIn the present work, the critical micelle concentration (CMC) of the solution of Sodium dodecyl sulfate (SDS) as anionic surfactant, Cocamidopropyl Betaine (CAPB) as amphoteric surfactant, and their mixture have been determined using surface tension and conductivity measurements at a temperature range 293 -323 K. The adsorption and thermodynamic micellization parameters (?G?m, ?G?ads, ?max ,Amin,?cmc ) for individual surfactants was calculated. Rosen model which is focuses on the adsorbed mixed surfactant film at the air/solution interface was used to calculate the interaction parameter ( ?? ) at the interface and the activity coefficients g1 and g2. The results indicate that the CMC of the individual surfactants was affected by
... Show MoreABSTRACT Background: The main goal of chemomechanical endodontic treatment is the reduction or elimination of microorganisms from root canal system. The intracanal medicaments were used to enhance the disinfection process. This study was conducted to evaluate the antibacterial effect of thymus vulgaris, tea tree essential oils and cold pressed black seed oil (BSO) against E.faecalis. Materials and methods: E.faecalis was isolated from ten patients in need for endodontic treatment. The sensitivity of E.faecalis to the tested oils was evaluated in different concentrations in agar well diffusion method and compared with calcium hydroxide. The sensitivity of E.faecalis to vapor of the tested oils was also evaluated, in disk vaporization method
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