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 "Nudge" Theory is considered one of the most recent theories, which is clear in the economic, health, and educational sectors, due to the intensity of studies on it and its applications, but it has not yet been included in crime prevention studies. The use of Nudge theory appears to enrich the theory in the field of crime prevention, and to provide modern, effective, and implementable mechanisms.
The study deals with the "integrative review" approach, which is a distinctive form of research that generates new knowledge on a topic through reviewing, criticizing, and synthesizing representative literature on the topic in an integrated manner so that new frameworks and perspectives are created around it.
The study is bas
... Show MoreThe Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti
... Show MoreIn the South of yement, when the accupation of Aden in 1839 by the British, British politics has proceeded in accordance with interests in promoting the existence and exploitation of this important site to implement their interests. Historians believe that Britain played a major role in the conflicts that have taken place on the land of Yemen, through a series of military and political dealings between them and the Ottoman Empire prior to withdrawal of Yemen and between local authorities and power to Yemen, such interactions have led to very serious consequences for the future of Yemen and Yemen was often divided into three parts, the northern areas under the authority of Imam Yahya, and the South, under the control of Britain, Asir and
... Show MoreThe study relied on data about the health sector in Iraq in 2006 in cooperation with the Ministry of Health and the Central Bureau of Statistics and Information Technology in 2007 Included the estimates of the population distribution of the Baghdad province and the country depending on the population distribution for 1997,evaluate the health sector which included health institutions, and health staff, and other health services. The research Aimis; Measurement an amount and size of the growth of health services (increase and decrease) and the compare of verified in Iraq and Baghdad, and evaluate the effectiveness of the distribution of supplies and health services (physical and human) of the size of the population distribution and
... Show MoreAbstract
There have been a number of positive developments in inclusive education in many different countries, recognizing that all students, including those with disabilities, have a right to education. Around the world, educators, professionals, and parents are concerned about including children with disabilities in mainstream schools along with their peers. As a result of this trend, a number of factors are contributing, including the increasing importance of education in achieving social justice for pupils with special education needs; the right of individuals with disabilities to attend mainstream schools together with their typically developing peers; the benefit of equal opportunities for everyone in achie
... Show MoreWith the fast-growing of neural machine translation (NMT), there is still a lack of insight into the performance of these models on semantically and culturally rich texts, especially between linguistically distant languages like Arabic and English. In this paper, we investigate the performance of two state-of-the-art AI translation systems (ChatGPT, DeepSeek) when translating Arabic texts to English in three different genres: journalistic, literary, and technical. The study utilizes a mixed-method evaluation methodology based on a balanced corpus of 60 Arabic source texts from the three genres. Objective measures, including BLEU and TER, and subjective evaluations from human translators were employed to determine the semantic, contextual an
... Show MoreBackground: Diabetes mellitus (DM) is a significant cause of visual impairment; many diabetics do not have regular eye examinations, although it is known that early diagnosis and reduces the risk of blindness. There were many barriers that prevent diabetics from attending eye clinics.
Objectives: To assess knowledge, and practice about ocular complications among diabetic patients and to determine barriers preventing the diabetic patients annual visual checking
Methods: A cross-sectional study involving the interview was conducted among 300 diabetic patients attending out patient in Ibn Al Haitham Teaching Ophthalmology Hospital between November 2017 and June 2018.
... Show MoreTopology and its applications occupy the interest of many researching centers in the advanced world. From this point of view and because the near open sets play a very important role in general topology and they are now the research topics of many topologists worldwide and its sets doesn’t enter in fibrewise topology yet. Therefore, we use some of the near open sets to be model for introduce results and new spaces in fibrewise topological spaces. Also, there is a very important role of closure operators in constructing a topological spaces, so we introduce a new closure operators on the power set of vertices on graphs and conclusion theorems and new spaces from it. Furthermore, we discuss the relationships of connectedness between some ty
... Show MoreThe musical templates are the fundamental reason for admiration and interest among a lot of cultural and societal medias because of the beauty of it's melodic value, where a lot of Iraqi singing and music specialists and composers try to consolidate daily life idea and translate it into music in a manner that preserve the template and rhythm horizontally and vertically, through the involvement of the scientific and philosophical concepts and theories of modern thought to reach the recipient,, as is the theory of form (Gestalt), one of the most important theories that stretched to their interpretations to the field in general art and in music science, especially, as an area that can be manifested as partial components template music, conn
... Show MoreAs the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),
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