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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
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Performance Improvement of the Implementation of Concrete Structures in the Construction Sector In Iraq Using The Modern Management Technique “Six Sigma”
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The reality of the field of construction projects in Iraq refers to needing for the development of performance in order to improve quality and reduce defects and errors and to control the time and cost, so there is needing for the application of effective methods in this area, one of the methods that can be applied in this area is the manner of Six Sigma. This research aims to enhance the performance and quality improvement for the construction projects by improving performance in the work of the implementation of the concrete structure depending on the Six Sigma methodology, and for the purpose of achieving the aim of the research, the researcher firstly depends on the theoretical study that include the concepts of qual

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
A Standard Study of the Role of the Tourism Sector in Achieving Economic Growth in Tunisia for the Period (1995-2017
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This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The extent of the social worker’s use of group discussion technique in professional practice with school activity groups in Tubas Governorate schools
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This study aimed at identifying the extent to which the social worker used the techniques of group discussion in the professional practice with the groups of school activity in the schools of Tubas governorate in light of some variables (gender, years of experience, academic qualification). The analytical descriptive method was used due to its suitability for the objectives of the study.  A questionnaire was designed to collect data that included (30) items, distributed in three areas .The validity and reliability of the tool were verified and then distributed to the study sample.

 

The results of the study showed that the highest averages were in the discussion stage domain, where the pre-discussion stage was m

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Publication Date
Fri Dec 31 2021
Journal Name
Journal Of Legal Sciences
Commitments to the victims of international crimes for damage
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  Granting rights, especially procedural, to victims before the International Criminal Court (ICC) is a fundamental departure from international criminal courts, whether (temporary or mixed military courts), and for the first time in the history of international criminal justice, victims can participate in reparations procedures before the Criminal Court. Where they can express their views and concerns at all stages of the proceedings, as the 1998 Rome Statute made the victim an active party in the court proceedings by recognizing a number of rights, such as the right to participate in the trial, the right to protection, and the right to legal representation, As well as the right to reparation or compensation.

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Publication Date
Sat Dec 31 2022
Journal Name
Res Militaris
Deterritorialized States Within the Framework of Public International Law
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one of the most important consequences of climate change is the rise in sea levels, which leads to the drowning of some low-lying island states, which leads to them losing the elements of statehood and thus affecting their status as a state, this resulted in several proposals made by the jurisprudence of international law to solve this issue, perhaps the most important of which is the idea of the government in exile, and the proposal to continue recognition of submerged countries, in a way that makes it possible to talk about a new concept of states represented by deterritorialized states, all of which are ultimately proposals that contain great difficulties that hinder their implementation in reality.

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Publication Date
Sat Aug 20 2022
Journal Name
Journal Of Legal Sciences
The crime of ethnic cleansing under international criminal law
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Ethnic cleansing is the systematic forcible removal of ethnic and religious groups from a specific area, with the intent of making the area ethnically homogeneous. Direct deportation is accompanied by genocide, rape, and destruction of property, so the crime of ethnic cleansing can be considered a crime against humanity and can be included in the Genocide Convention.

Ethnic extremism is a concept linked to the use of violence and weapons by a strong party against a weaker party. Extremism and fanaticism are often behind such a crime with the aim of obliterating or concealing the oppressed group in a particular geographical area.

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Supra-Approximation Spaces Using Mixed Degree System in Graph Theory
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This paper is concerned with introducing and studying the o-space by using out degree system (resp. i-space by using in degree system) which are the core concept in this paper. In addition, the m-lower approximations, the m-upper approximations and ospace and i-space. Furthermore, we introduce near supraopen (near supraclosed) d. g.'s. Finally, the supra-lower approximation, supraupper approximation, supra-accuracy are defined and some of its properties are investigated.

Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
Evidence- Based Premature Termination Implicit: Comparative Study in Contract Theory
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For the premature termination of the contract is the creditor’s ability to request the termination of the contract due to the debtor’s breach of the execution date based on the debtor’s explicitness not to perform upon the occurrence of this date or because of a presumption proving that breach. Or return it to the extent of the creditor’s ability to prove what he claims, and thus the burden of proof falls on the creditor.

There is no difficulty in proving the debtor's declaration of non-performance, but the difficulty lies in proving the perceived breach in the future, that is, the creditor concludes earlier on the date of implementation that the debtor will breach his obligation and therefore the creditor does not obtain

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management Representations Effect on Auditor Responsibility: Applied Research in a sample of Companies under Control and Audit of BSA and private sector auditing offices
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Conceptual Representations of the Jewish Personality in the International Cinema (Munich film as a model)
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This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

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