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 study of cultural identity and its data in the designer’s work is considered a cultural nature to highlight the cultural identity and link it to the national culture of their country and society. It provides a reflection and translation of the society’s culture, traditions, social and economic dimensions, the natural environment, and scientific phenomena. Within meanings translated into a variety of methods, including expressive and realistic, which defines the designer’s relationship with his society and the national culture of his country and his connection with the civilization of the country.
The research problem came with the following question: What are the data of cultural identity in the work of designer David Gent
This research was conducted in (Baghdad Teaching hospital) and (Al-Alwiya obstetrics hospital). The Samples were as follows : (150) (Pregnant women) in different times of pregnancy. (25) Married women (non pregnant) . (25) Un married women Capable of pregnancy . The range of their ages was (18-45) years. (10) Samples were taken from pregnant women with no evidence of infection as (Control) for the comparison of number and type of bacteria which exists naturally (in area surrounded external opening of urinary duct) (Urethral meatus) of the infected pregnant women . The result showed that Staphylococcus Saprophyticus is a common Cause in these infections .appearing in (19%) of the studied group, while klebsiella wa
... Show MoreThis research is based on the study of a group of Quranic verses that share a certain part, and these verses are verses of righteousness, and the word righteousness has been mentioned in the Holy Qur’an eight times, and the number of verses in this word was six verses, in four walls, all of which are from the civil fence which is the cow and was There are five words of righteousness contained in them, and the family of Imran is one word, and the table is one word, and the argument is one word. This study adopts the method of analytical interpretation of the Quranic text is a term that means statement and clarification in a way that the researcher produces to divide a Quranic text into its elements that are involved in its formation and
... Show MoreThis research aims to study the performance of comedian in the plays of writer Moliere . The problem of research is to answer the following question: How does comedian Moliere's techniques in a number of his plays and funny acts? The research aims at revealing the means used by the comedian in his performance of a comedic character in the number of Moliere plays.
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... Show MoreThe Scarlet Woman, Waugh's only screenplay and one of the least popular among his works, says more than it really does. Despite its crudeness in terms of plot, acting, and directing, it conveys a serious message. On a limited scale, The Scarlet Woman might be regarded as Waugh's version of Dante's Purgatorio. Written when he was at Oxford, it shows symptoms of subconscious rejection of the wild life he led without God. Five years before his conversion to Catholicism, Waugh seems to have been waiting for purgation. This is his design in The Scarlet Woman.
As a satirist a
... Show MoreThe tagged search (The aesthetic images in Mohammed Thanoun graphic) four chapters, Chapter I was concerned the statement of the research problem, the research importance and it’s needed, the goal of research in identifying the aesthetic images in the graphic of the artist's, the research limits, and identifying the most important terms, chapter II came with theoretical framework and included three chapters: chapter I was interested in the aesthetic concept. chapter II is the image aesthetic in the graphic, and chapter III is the artist experience, Chapter III specializes in research procedures: community, sample, curriculum, tool, and sample analysis. Chapter IV ended with results, including: dynamic research sample illustrated of the
... Show MoreAbstract:
This research aimed to shed light on the juristic rulings concerning those in debts. It adopted the inductive approach, the analytical approach and the comparative approach. It tackled the following issues: definition of Zakat, the channels of paying Zakat, definition of those in debts, types of those in debts, those in debts who are not entitled to take Zakat, their cases, spending money by those in debts if taken by those in debts and the poor, and when those in debts become rich before paying their debts, and the ruling on paying the debt of the dead indebted from the Zakat money.
The most important results of the research are as follows:
Muslim jurists
... Show MoreThe language of theatre is made by a number of physical tools and moral elements. So as the actors, costumes, lightings and accessories represent the physical aspects of the show, they also represent its moral aspect too. When they transform from plastic words in the space of the visual show to become signs carrying its indications that give the meaning through the link, overlap and arrangement of its movements so as to finally look like as wording in a sentence carries the meaning and represent the language of theatre speech.
The show usually sends the recipient continuous signs that go beyond the limits of expressions that are conveyed by these tools, and that cover the largest part of the meaning. So what is kept hidden or unannoun
The historical center cities were exposed to change, which included its social and economical structures, Which led to sweeping changes in land use, causing a change in the result, in urban fabric and the physical structure and therefore to see visual. We have attracted these centers as a result of pressure from urban development and contemporary reflection of the agents of change which have been hit during the late period a development residential newly not sympathize mostly with the content of the historical and at the expense of removing large parts of the urban fabric and replace it with patterns of structural and styles of architecture has not been connected with reality. Which led to the loss of some historical and architec
... Show MoreThe deviation in the formal idiomatic circulation of the body is nothing more than a response to the new currency; The (things) that surround us mean that they represent the new interests that the artist transforms into meanings and symbols after he invests them as aesthetic visual formations. Art establishes a reality other than the one that was established by (the body), which is always subject to a system of deliberative relations, and in general we can diagnose it in three paths, it is either linked to what represents the changing objective reality with the change of general systems or causes them, or it is a subject to the logic of general thought in its changing space-time limits, or it is a subject to the principle of benefit and ad
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