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.
To investigate the concentration and role of certain important elements in 30 patients women with breast cancer (without treatment, with treatment, and treated but recancer) by using statistical analysis. The serum concentration of some important elements (Mg, Cu, Zn, Cr, and Mn) of the patients with breast cancer, and (7) healthy control women it is found that: there is a significant increase in the concentration of (Mg, Zn, and Mn), but significant decrease in Cu concentration in all breast cancer patients compared with the healthy control. And significantly higher in Cr concentration in notreated and treated with recancer, but lower in treated patients as compared with healthy control.
Iraq has had more than 10000 km2 of geographical low land areas called marshes.
Enriched with great diversity of natural vegetation and wild life. With increasing
climatic changes and passive man interference phenomena, vast areas of these
marshes have deteriorated through drying out processes at an alarming rate.
According to recent survey achieved by several Iraqi ministries marshes areas have
decreased to about quarter of theS original area. The statistical data and geospatial
information are weak. We monitored, assessed the environmental processes and
detect changes using digitally processed landsat MSS (Multispectral Scanner) and
Spot (System Pour Observation) satellite images that transform haur Ibn Najm
Background: Fetal macrosomia is usually distressing to obstetricians and neonatologists. In the current study, involved mothers had poor social and medical circumstances, as they were migrated forcefully within the country borders due to war, from their original homeland to safer camps which had miserable situations. Objectives: To study rate, risk factors, and complications of macrosomia in people with low socio-economic living conditions and missed medical follow up. Methods: All internally displaced pregnant women who gave birth to neonates weighed ≥4000 g were involved in the study. All required history, examination, care, and investigations were practiced by the attending obstetrician and neonatologist. Cases of normal birth weight n
... Show MoreThe studied succession (Lower Miocene-Early Middle Miocene) In central Iraq is distinguished by a wide range of fossils, mostly benthic foraminifera, and other fossils including bivalves, gastropods, echinoids fragments, red algae and coral are also presented. Index fossils of benthic foraminifera have been used for the purpose of determining the age of the Euphrates and Jeribe formations, because of their young age, wide geographical distribution and abundance in the selected wells.
The present study involves four selected wells of Ajil oil field and in terms of the biostratigraphy of the Euphrates, Dhiban, and Jeribe formations depending on benthic foraminifera and other associated fossils. Some of these fossils have a short ve
... Show MoreThe ability of A.hydrophila isolates (63 isolates) to form biofilm, was studied and the results showed that fifty six isolates (88.8%) gave positive results in Congo red agar, while 51 isolates ( 80.7%) gave positive results in Christensen method, sixty isolates( 95.2%) produced biofilm on Polystyrene microtiter plates. Results revealed that all drinking water isolates produced biofilm (18 isolates )and 42 raw water isolates produced biofilm (depending on Polystyrene microtiter plates test). The more two efficient isolates(one isolated from drinking water DW, and other isolated from raw watervRW) which produced biofilm was chosen to study the effect of different values of temperature and disinfectants on the ability of A.hydrophila to ad
... Show MoreSteady conjugate natural convection heat transfers in a two-dimensional enclosure filled with fluid saturated porous medium is studied numerically. The two vertical boundaries of the enclosure are kept isothermally at same temperature, the horizontal upper wall is adiabatic, and the horizontal lower wall is partially heated. The Darcy extended Brinkman Forcheimer model is used as the momentum equation and Ansys Fluent software is utilized to solve the governing equations. Rayleigh number (1.38 ≤ Ra ≤ 2.32), Darcy number (3.9 * 10-8), the ratio of conjugate wall thickness to its height (0.025 ≤ W ≤ 0.1), heater length to the bottom wall ratio (1/4 ≤ ≤ 3/4) and inclination angle (0°, 30° and 60°) are the main consid
... Show MoreThe monocyte chemo-attractant protein-1 (MCP-1) is one of the pro-inflammatory cytokines. It controls the passage and infiltration of monocytes, macrophages, natural killers, and T cells into the sites of inflammation. The aim of this study is to inspect the role of MCP-1 in maternal metabolic, physiological changes and pregnancy complications like gestational diabetes mellitus, dyslipidemia, and hypertension to develop pharmaceutical strategies for these complications. This study included ninety Iraqi women divided into three groups: thirty pregnant women in their first trimester as the P1 group; thirty pregnant women in their third trimester as the P2 group; and thirty healthy non-pregnant women as the control or C group. Se
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