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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 Dec 25 2023
Journal Name
Journal Of Legal Sciences
The Compatibility of Iraqi Legislation with the Requirements of the International Financial System in Financing Foreign Trade A Legal Study on the Technical Challenges of Payment Systems and Electronic Payment Methods
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The research examines the current Iraqi legislation regarding financing of its foreign trade, its mechanism, and the methods used for money transfers. The research aim is to determine the extent to which these legislations comply with the requirements of the international financial system and identify any legislative shortcomings that negatively affect the value of the national currency, facilitate money laundering, and pose risks to the Iraqi economy and the international financial system simultaneously.

The current reality of financing foreign trade and the mechanism of the foreign currency sale window used by the Central Bank do not constitute genuine financing and have introduced risks, such as money laundering. The Central B

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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Implication of Yield Lines Theory in Method Three of the ACI Code for Two-Way Reinforced Concrete Slabs
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Abstract<p>Reinforced concrete slabs are one of the most important and complicated elements of a building. For supported edges slabs, if the ratio of long span to short span is equal or less than two then the slab is considered as two-way slab otherwise is consider as one-way slab. Two-way reinforced concrete slabs are common in use in reinforced concrete buildings due to geometrically arrangement of columns suggested by architects who prefer a symmetric distribution of columns in their plans. Elastic theory is usually used for analysis of concrete slabs. However, for several reasons design methods based on elastic principles are limited in their function. Correspondingly, limit state analysis o</p> ... Show More
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Publication Date
Tue Jan 03 2017
Journal Name
Al- Ustath: Quarterly Scientific Journal
A Linguistic Analysis of Halliday&#39;s Systemic- Functional Theory in Political Texts
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BN Rashid, AKF Jameel, Al- Ustath: Quarterly Scientific Journal, 2017 - Cited by 15

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Publication Date
Mon Sep 30 2019
Journal Name
Pharmacy Practice
Pharmacist intervention to enhance postoperative fluid prescribing practice in an Iraqi hospital through implementation of NICE guideline
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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Interactivity on the Website of Monte Carlo International Radio Regarding Iraqi Topics
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This research aims to identify the means and forms of interactive communication concerning Iraqi topics on the websites of global radio stations, namely Sawa and Monte Carlo. It also seeks to uncover the editorial and artistic interactions related to Iraqi topics on the selected websites chosen as the research sample, comparing them with the editorial interaction within the Iraqi context between the Radio Monte Carlo and Sawa websites.
The research yields several conclusions, including the following:
Iraqis focus their interaction with topics related to Iraq on Facebook for both Radio Monte Carlo and Sawa; Arabs show higher levels of interaction on Twitter with Radio Monte Carlo; Participants on the webs

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Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
North Korea's nuclear program is facing the International Atomic Energy Agency (IAEA)
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لخلاصة Nuclear energy is among the most important discoveries reached by the human terms contributed to the solution of many problems faced by the states. The last of these that are not only utilizing it in a peaceful area, but tended toward the military field and the nuclear weapons industry , Among these countries, we find North Korea, which has openly declared their manufacture of nuclear weapons and thus entry to the club of nuclear countries. International Atomic Energy Agency has worked to resolve the North Korea standoff but has not been able to achieve positive results, prompting the intervention of European countries in order to end the crisis. تعدُّ الطاقة النووية من بين أهم الاستكشافا

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Publication Date
Sat Jul 31 2021
Journal Name
Journal Of Legal Sciences
Criminal protection of mass graves under the provisions of international humanitarian law
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Genocide and crimes against humanity have a distinct meaning in that they are particularly reprehensible attacks that constitute a grave assault on human dignity or constitute a gross humiliation or degradation of the dignity of one or more human beings, and they are not isolated and sporadic incidents.

That the crime of mass graves as a collective genocide is considered a mass murder of a group of people that is carried out on a discriminatory basis with the aim of their total annihilation as a race, people, or a distinct group that is culturally, culturally, linguistically or religiously independent, or for any reason that distinguishes them from humans, and this is what happened with the crime of mass graves in Iraq. We have n

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Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Protecting woman during armed conflicts under the development of international humanitarian law
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The international humanitarian law found the special rules to protect women meanwhile the armed conflicts whether international or non-international. These rules are adopted for woman because of two reasons : that she is from civilians and on the other hand that her special constitution demands a special protection. The international community's attention of women is increased as a result of the tragic situation that faced women around the world especially in the Middle East and particularly in Iraq during the American-British war and ISIS period, these two periods sort many negative effects that reach women such as captivity, slavery, sexual enslavement and rape women especially Yazidis and Christians....

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Crossref
Publication Date
Thu Jul 29 2021
Journal Name
Journal Of Legal Sciences
Legal vision for international financial institution transactions
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The increasing restrictions imposed on foreign banks operating in developing countries since the 2007/2007 global financial crisis impede improving growth prospects by limiting the flow of financing resources that are desperately needed by companies and the family sector.

        Global banks can have important development benefits، but they are not a panacea, and they also carry risks. Policymakers in developing countries are improving by examining how to maximize the benefits of cross-border banking services while keeping their costs down to a minimum. The 2007-2009 crisis and its ensuing decline in economic activity prompted a widespread reassessment of the benefits and costs of internationa

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Crossref
Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
Enshrine the Principle of the Common Heritage of Humanity Within the Framework of International Law
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The international community began to realize, following the discovery of  vast wealth in areas that fall outside the territorial limits of states sovereignty, that the huge difference in scientific and technological development between developed and developing countries may give developed countries the opportunity to exploit these wealth, and this, in turn, will lead to a widening gap between countries, developed and developing countries, and the consolidation of the principle of inequality due to the lack of third world countries with the capabilities that allow them to participate in the exploitation of these wealth, and when these concerns came to the fore in the United Nations General Assembly in 1967, Ambassador Arvid Bardo, th

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