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 sediments of the Hartha Formation were deposited during the Upper Campanian- Maastrichtian cycle. Due to the importance of this sequence in terms of stratification and economics in the oil industry, it has been focused on in this study. The present study includes three oil fields in central of Iraq within the Mesopotaminan Zone, East Baghdad, Balad and Kifl oil fields. This study was accomplished by describing 190 thin sections and interpreting the response of the available well logging data. Seven major microfacies were diagnosed in the Hartha succession at studied oil fields, they are; Orbitoidal wackestone - packstone, Orbitoidal and miliolids wackestone, Rotaliidae and Siderolites with echinodermata wackestone - packstone,
... Show MoreTwo simple, rapid, and useful spectrophotometric methods were suggest or the determination of sulphadimidine sodium (SDMS) with and without using cloud point extraction technique in pure form and pharmaceutical preparation. The first method was based on diazotization of the Sulphdimidine Sodium drug by sodium nitrite at 5 ºC, followed by coupling with α –Naphthol in basic medium to form an orange colored product . The product was stabilized and its absorption was measured at 473 nm. Beer’s law was obeyed in the concentration range of (1-12) μg∙ml-1. Sandell’s sensitivity was 0.03012 μg∙cm-1, the detection limit was 0.0277 μg∙ml-1, and the limit of Quantitation was 0.03605μg
... Show MoreOur aim was to investigate the inclusion of sexual and reproductive health and rights (SRHR) topics in medical curricula and the perceived need for, feasibility of, and barriers to teaching SRHR. We distributed a survey with questions on SRHR content, and factors regulating SRHR content, to medical universities worldwide using chain referral. Associations between high SRHR content and independent variables were analyzed using unconditional linear regression or χ2 test. Text data were analyzed by thematic analysis. We collected data from 219 respondents, 143 universities and 54 countries. Clinical SRHR topics such as safe pregnancy and childbirth (95.7%) and contraceptive methods
This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f
... Show MoreTo determine the relationship between infertility and Helicobacter pylori infection, thirty-five infertile patients of ages (20-49) years have been investigated and compared with 10 apparently firtility individuals. All the studied groups were carried out to measure (ASA), (TNF-á), (IL-6), (anti-H.pylori IgA) and (anti-H.pyloriIgG) by Enzyme linked immunosorbent assay (ELISA) technique. The statistical analysis also demonstrated that there were a highly significant differences (P<0.01), when compared between studied group. Also, the statistical analysis demonstrated that there were a highly significant differences (P<0.01) when compare between infertility and fertility in Conc. of sperm. The percentage distribution of ASA in serum and seme
... Show MoreA factor group is a mathematical group obtained by aggregating similar elements of a larger group using an equivalence relation that preserves some of the group structure. In this paper, the factor groups K(SL(2,121)) and K(SL(2,169)) computed for each group from the character table of rational representations.
In this article, we introduced a new concept of mappings called δZA - Quasi contractive mapping and we study the K*- iteration process for approximation of fixed points, and we proved that this iteration process is faster than the existing leading iteration processes like Noor iteration process, CR -iteration process, SP and Karahan Two- step iteration process for 𝛿𝒵𝒜 − quasi contraction mappings. We supported our analytic proof by a numerical example.
Clarity and Visual Ratios of the Vibrant Place Making
this paper give a proof of known conditions for the existence of peridic conincidence points of continuius maps using lindemann theotem on transcendental numbers
The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So, the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs in the laws and regula
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