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.
This research aims to find out "the effectiveness of the self-questioning strategy in the achievement of students Phase III institutes of teacher preparation and decision-making in chemistry." The researcher follows approach quasi-experimental with a post-test, and the sample consisted of (27) from " Teachers Training Institute-AL-Byaa "in Directorate of Education Baghdad Karkh / 2 students divided into two unequal groups: experimental its number (14) students studied using reciprocal teaching strategy and control its number (13) students have studied in the usual way.The two groups were equivalent extraneous variables.
The researcher was prepare achievement test consist of 40 items was the adoption of a measure of decision-makin
... Show MoreThe study consisted in the development and use of a practical method to detect and
monitor, analyze and produce maps of changes in land use and land cover in the district of
Mahmudiya in Baghdad during the period 1990-2007 using the applications of remote sensing
techniques and with the assisstant of geographic information systems (GIS),as a valuable
contribution to land degradation studies.
This study is based maiuly on the processing on two subsets of landsat5 TM images picked up
in August 1990 and 2007 respectively in order to facilitate comparision and were thengeometrically and radiometrcally calibrated ,to used for digital classification purposes using
maximum liklihoods classification or six spectral bands of
Abstract:
Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen
... Show MoreIn the name of God, the Most Gracious, the Most Merciful
Praise be to God who revived Balu. And the good word brought hard hearts after removing from them what had almost killed them of ignorance, injustice, hatred, hostility, estrangement, and irritation... So God replaced for them what was best with what was best in terms of knowledge and fairness, and what was corrupt, love, and altruism. So the example of a believer and a good word is like a tree with good roots and branches. Then I pray and greet the one who watered it from the pure and inexhaustible spring of Islam, our Master Muhammad, so that the valleys flowed in their capacity, and the crops grew, then they became thicker and became even, and their good fruits in behavi
... Show MoreBackground: asthma has an influence on craniofacial development. Recently evidences show that there is an association between oral health problems and chronic lung disease. The present study was designed to estimate the changes in arch dimension measurements among asthmatic children aged 12 years old who were collected from AL- Zahra Center Advisory for Allergy and Asthma and compare them with the non-asthmatic children of the same age and gender. Material and Methods: Fifty children (25 asthmatic and 25 non- asthmatic children) were included for the odontometric measurement. For both upper and lower study models, photographs were taken using special photographic apparatus for each child, and the statistical analysis were done by using SPSS
... Show MoreThe aim of this message to monitor this phenomenon throught the Quran , which is the constitution of the Islamic nation and Hariatha as well as to express kasalah integrity , justice honesty , patience , abd pacr .
We feel this vocabulary to hight athical values advocated by the Quran and the need to build commitment to the orthodox society free of corruption that leads ta a disorder of the human society .
The outcome of the study the researcher found that faith to a number of results was most notably the advent of righteusness in the Holy Quran meaning of comprehensive RPR spacious field and breadth Maadenh .
The mind map represents a system to solve problems including design problems, because it depends on employing the complex and purposeful mental activity, which starts from a desire based on the search and investigation in order to reach integrated results of scientific thinking, utilizing the objective view of the scientific and practical aspects from various angles. This visual system can develop thinking and shorten the retrieval time of the previous information in order to employ it in the solution finding system, that it evokes past experiences and relates them to current situations, then enables the user to choose a suitable solution for the problems. This visual, educational and circulatory means, at the same time, has speci
... Show MoreSummary First: The importance of the study and the need for it: The society is composed of an integrated unit of groups and institutions that seek to achieve a specific goal within a system of salary, and the family remains the most influential institutions on the individual and the unity of society, with the roles and responsibilities of the individual and society, and through the continuation and strength of other social organizations derive their ability On the other hand, any break-up in the institution of the family is reflected negatively on the cohesion of society and its interdependence, and the causes of this disintegration vary from society to another, but family problems remain the main factor in obtaining it. Second: Study Ob
... Show MoreS Khalifa E, AM Sabeeh A, AN Adil A, AW Ghassan H…, 2007