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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
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation Nurses Practice about Care of Children with Febrile Convulsion
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Abstract

Objective(s): To evaluate the nurses` practices for children who diagnosed with febrile convulsion.

Methodology: A quantitative research, descriptive correlational design was used in this study, the study conducted on nurses who work in Al-Diwaniya Pediatrics Teaching Hospital-Iraq for Maternal and Children period from 12th September 2021 to 10th October 2022. A non- probability (convenience) sample has been applied to obtain the study goals. The study sample was (21) nurses who participate in the study. The study tool is composed of two parts: The first part is concerned with collection of nurses socio-demographic data obta

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
The Actual Practice of Breast Self-Examination among Sample of Iraqi Patients with Breast Cancer
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Background : To assess the actual practice of breast self-examination (BSE), as an early detection tool for breast cancer, among a sample of patients affected with breast cancer in Iraq.Methods: A random sample of 200 female patients with breast cancer was analyzed to evaluate the extent of their actual practice of breast self-examination before the diagnosis of the disease.  The examined variables included the age of the patients, marital status, education, occupation, smoking habit, family history of cancer, frequency of gravidity, parity and abortions. Results: The age of patients ranged from (24-70) years with a mean age of 48 years. The highest frequency of the examined sample

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial technology as one of the recovery strategies of the Iraqi banking sector in the post-Covid-19 stage: An exploratory study
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The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Academic Leaders Practice at the University of Northern Border for Creative Leadership "Empirical Study"
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The study aimed to identify the degree of academic leaders practices at the University of Northern Border for creative leadership, which attribute to different variables (nature of work, employer, gender, years of experience in administrative work at the university). To achieve the goal of the study, the researcher used the descriptive approach survey. Therefore, the researcher used a questionnaire as a study tool, which consisted of (40) items that included dimensions (sensitivity to problems, initiative, originality, flexibility). The study sample consisted of (240) participants included (agents of colleges, and supporting deanships, and their employees) during the second semester of the academic year 1439/1440 AH. The results showed t

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Publication Date
Mon Nov 01 2021
Journal Name
University Of Baghdad, College Of Education For Pure Sciences \ Ibn Al-haitham, Department Of Mathematics
SOME ALPHA-TOPOLOGICAL CONCEPTS USING GRAPH THEORY
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This dissertation depends on study of the topological structure in graph theory as well as introduce some concerning concepts, and generalization them into new topological spaces constructed using elements of graph. Thus, it is required presenting some theorems, propositions, and corollaries that are available in resources and proof which are not available. Moreover, studying some relationships between many concepts and examining their equivalence property like locally connectedness, convexity, intervals, and compactness. In addition, introducing the concepts of weaker separation axioms in α-topological spaces than the standard once like, α-feebly Hausdorff, α-feebly regular, and α-feebly normal and studying their properties. Furthermor

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Hyperstructures
HYPER STRUCTURE THEORY APPLIED TO KU-ALGEBRAS
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In this paper, the concept of a hyper structure KU-algebra is introduced and some related properties are investigated. Also, some types of hyper KU-algebras are studied and the relationship between them is stated. Then a hyper KU-ideal of a hyper structure KU-algebra is studied and a few properties are obtained. Furthermore, the notion of a homomorphism is discussed.

Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Al-Junaid al-Baghdadi's theory of happines
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The research presents the "theory of happiness according to Junaid al-Baghdadi" and the theory's most significant characteristics.

The reasons for happiness, include knowledge, love, and providence, and happiness itself is the return of man or spirit to the source from which it originated.

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Teaching techniques due to the Brain-based learning theory among math teachers
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The purpose of the study is to identify the teaching techniques that mathematics' teachers use due to the Brain-based learning theory. The sample is composed of (90) teacher: (50) male, (40) female. The results have shown no significant differences between male and female responses' mean. Additionally, through the observation of author, he found a lack of using Brain-based learning techniques. Thus, the researcher recommend that it is necessary to involve teachers in remedial courses to enhance their ability to create a classroom that raise up brain-based learning skills.  

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of educational design design according to the theory of Ozbal in the acquisition of geographical concepts among the pupils of the fourth primary in the geography and development of their habits of mind
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Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Analysis of third intermediate chemistry book following sustainable development standards
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The current research seeks to Analyze third intermediate chemistry book following sustainable development standards for academic year (2016-2017). To do this, a list of sustainable development standards that should be included in chemistry book was designed based on the previous studies. The first version of the list consisted of (50) sub-case divided into three standards (social, economic, and environmental) which was exposed to group of experts in teaching chemistry and teaching methods. The list has modified to (43) sub-case. The researcher followed the implicit and explicit meaning in his analysis: one for recording and repetition and the other for frequency. The result showed that third intermediate chemistry book has achieved (20)

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