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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 May 01 2019
Journal Name
The Journal Of Immunology
Protective effect of resveratrol on the integrity of alveolar and intestinal epithelial barrier in SEB-induced acute lung injury
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Abstract<p>Acute 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 </p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications
Rock facies classification and its effect on the estimation of original oil in place based on petrophysical properties data
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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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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Brokerage Firms under Information Asymmetry and its Effect on Common Stock Trade : Applied Research in the Iraq Stock Exchange
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The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Regularity Relations Signals According Pillars Expressive Between the Narrator and Narrative Discourse Alcinmatugrave Legend Movie In 1900 A Model
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This study is concerned with the concept of offering a point of view as a narrative construction element, especially the element and point of view of the novel to the letter Alcinmatugrave both business taken from masterpieces and literary works in the foundation or set of cinema. On the whole, the narrator participate in mock narrative process and support the narrator visual image, especially stories that need to exist scenes prove added to the image that uses signs of reality to take those marks a new dimension not only across the image, but also the intervention of the narrator in the re-formation of this realism marks surrounding Palms perceived and visible and put markers regularly between what the narrative of privacy and image, fo

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Publication Date
Wed Dec 31 2025
Journal Name
Modern Sport
The Contribution of Design Thinking to Reducing Excessive Sensitivity to Criticism Among Athletes in Selected Track and Field Events
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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Study the structural and optical properties of titanium oxide thin film, doped with chromium prepared in Sol-Gel method
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This paper presents the effect of Cr doping on the optical and structural properties of TiO2 films synthesized by sol-gel and deposited by the dip- coating technique. The characteristics of pure and Cr-doped TiO2 were studied by absorption and X-ray diffraction measurement. The spectrum of UV absorption of TiO2 chromium concentrations indicates a red shift; therefore, the energy gap decreases with increased doping. The minimum value of energy gap (2.5 eV) is found at concentration of 4 %. XRD measurements show that the anatase phase is shown for all thin films. Surface morphology measurement by atomic force microscope (AFM) showed that the roughness of thin films decrease with doping and has a minimum value with 4 wt % doping ratio.

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Publication Date
Mon Nov 10 2025
Journal Name
International Journal Of Dentistry
The Impact of Overweight Among Children on Salivary Vitamin D, Calcium, and Magnesium in Relation to Dental Caries Severity
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Vitamin D is one of several nutrients essential for calcium metabolism. Body weight status and magnesium may influence vitamin D activity. To determine whether salivary vitamin D, magnesium, and calcium levels are associated with body weight status and dental caries severity in children, this cross‐sectional research was conducted.

Methods

The sample consisted of 180 boys aged 6–8 years. According to their body mass index (BMI), children were assigned to three groups of 60 boys (normal weight, overweight, and obese). Moreover,

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Publication Date
Sat Jun 01 2019
Journal Name
2019 International Engineering Conference (iec)
Assessment of Specific Absorption Rate and Temperature in the Tumor Tissue Subjected to Plasmonic Bow-Tie Optical Nano-Antenna
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Publication Date
Sat May 01 2021
Journal Name
Pharmacological Research
Resveratrol-mediated attenuation of superantigen-driven acute respiratory distress syndrome is mediated by microbiota in the lungs and gut
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Publication Date
Wed Jul 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Automation in architecture and its effect on the regeneration of traditional buildings: Al-Shawi House as a case study
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Abstract<p>The increased applications of technology in the field of architecture, especially digital technology and aspects of automation, have made a major impact on various aspects of local architecture, especially the traditional ones. As these technologies have succeeded in integrating many technological applications in many traditional and heritage buildings and taking them to more complex uses. And included in it characteristics that were not contained, therefore the research problem was concentrated in the absence of a holistic view of the role of the aspects of automation as a technological and design effect and its mutual effects on traditional buildings (especially the traditional Bagh</p> ... Show More
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