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.
The study involved 45 male and 45 females of diabetic patients type- ?? aged from 40-69years , and with the same numbers of males and females for control , all the patients and controls were without any periodontal diseases and without any systemic disease. Diabetic patients were divided in to three groups according to the degree of periodontitis , and the inflamed gingiva of all groups of diabetic patients were treated with the dried fruits powder (crude) of medicinal plants Quercus robur , Thuja occidenalis , Terminalia chebula, Anethum graveolens , respectively and mixture. Some immunological and antimicrobial factors (IgA, Lactoferrin , Lysozyme ) , were detected in serum and saliva of diabetic patients and the control
... Show MoreAbstract: Lymphoproliferative Disorders (LPDs) are a group of neoplasms affecting various cells within lymphoid system. Each type has different treatment a..70619
The present study was undertaken to use individual terrestrial crustacean from Isopoda such as the species Porcellionides pruinosus (Brandt 1833) as environmental cleaner and that through the test of their abilities in decomposition of residues of some cellulosean wastes such as wood pieces which contain high ratio of urban wastes, and residue of Zea mays and particularly leaves as plant waste in agricultural fields and residue of Cynodon dactylon plants which compose the main wastes in most of gardens and parks. Experiments were conducted relatively in stable laboratory conditions to ensure environmental conditions similar to crustaceans' life. The results showed presence of good efficiency of these individuals in treating such wastes as
... Show MoreThe study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ
... Show MoreA descriptive study was conducted at two Epidemic Hospitals in Baghdad from 1st of August( 2003) to 1st of October (2004) in order to identify the nursing staff working in AIDS word to implementation of universal precautions for patients with AIDS and relation to some variable. The sample is consisted of (50) nurses who are working in AIDS ward in Ibn- Zuheir and Ibn- Al- Kahteeb Hospitals. Instruments consist of (20) items related with demographic characteristics of nurses and universal precautions items . Validity of the instrument was established through a panel of( 4) experts in specific fields . Descrip
Предметом нашего исследования является вводные слова и их значения в современном русском языке. И прежде чем углубиться в нашу научную работу нам было необходимо определить понятие вводных слов и их функция и место в системе русского языка. По словам В. Г. Лебедева и Л. С. Тюревы "Вводные слова вводятся в предложении, чтобы выражать отношение говорящего к высказываемой мысли, оценки ее содержа
... Show MoreBanks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t
... Show MoreAcute lung injury (ALI) is a state of inflammation that breaks down the lung endothelial and epithelial cell barriers. In the current study, we investigated the role of resveratrol (RES) in regulating the expression and functions of tight junction proteins (TJP) in epithelial cell responses following exposure to this superantigen. To this end, C3H mice were given resveratrol orally twice prior to intranasal challenge with lethal SEB doses. 16S rRNA results showed that there were microbes transported in the blood in addition to the lung and colonic tissues. For this purpose, we used a reporter E. coli-GFP labeled bacterium to monitor and examine the viability of this bacterium in case
The most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri
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