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يعد موضوع الهيكل المالي من المواضيع المهمة في مجال الإدارة المالية لإرتباطه ﻣﻊ اﻟﻌدﯾـد ﻣـن القرارات اﻷﺳـﺗﺛﻣﺎرﯾﺔ، ونظرا للاختلاف في طبيعة النشاط بين المصارف التجارية والمؤسسات الاقتصادية فان ذلك أدى إلى الاختلاف في تركيبة الهياكل المالية، وعليه حاولنا في هذا البحث الجمع بين جانبين بالغي الاهمية والاثر على المصارف التجارية . ويمثل البحث الحالي دراسة لبيانات عينة من المصارف التجارية المسجلة في سوق العراق للأوراق المالية للتعرف على دور الهيكل المالي في استدامة الربحية المصرفية التي تقوم بها تلك المصارف، وقد بلغت العينة (11) مصرفاً من بين المصارف المعتمدة في ذلك السوق. واعتمد البحث على المدخل الوصفي لتأطير الجانب النظري والمدخل التحليلي لاستكمال متطلبات الجانب الميداني والذي تم فيه إجراء التحليل المالي وباعتماد البيانات التاريخية للعينة ومن ثم اجراء التحليل الاحصائي على البيانات الناتجة من التحليل المالي حيث تم اعتماد البرمجية الإحصائية (SPSS V. 25) في إتمام التحليلات الإحصائية المطلوبة. وبينت أهم الاستنتاجات على أن المصارف المبحوثة اعتمدت في تمويل هيكلها المالي (عملياتها وأنشطتها) بشكل كبير على المطلوبات قصيرة الأجل وهذا يؤشر مخاطرة عالية لدى تلك المصارف تجاه الدائنين من حيث ضعف مستويات خدمة الالتزامات المالية لتلك المصارف، كما قدم البحث مجموعة من المقترحات كان من أهمها ضرورة اعتماد المصارف المبحوثة على المؤشرات التي تناولتها الدراسة الحالية ذات العلاقة بالتعرف على دور تركيبة الهيكل المالي في استدامة الربحية المصرفية من اجل تحديد مكامن الخلل والضعف.

The aim of this study is to develop a high pressure liquidchromatography (HPLC) method for simultaneousanalysis of dexketoprofen trometamol (DKP) and diclofenac sodium (DIC) which can be used as a combinedformulation of in nonsteroidal anti-inflammatory druggroup in pharmaceutical samples. Seperation was performed on Inertsil C18 reverse phase column systemusing a mobile phase consisting of acetonitrile and pH3.0 0.025 M phosphate buffer (70:30 v/v). Flow ratewas 0.7 mL/min and determinations of DIC and DKPwas performed at 260 nm by using DAD detector. DKPand DIC in pharmaceutical preparation were determined by the developed HPLC method. Pharmaceuticalsamples were analyzed by HPLC without using preliminary seperation step. The obtained results by the procedure of HPLC were accurate, precise, sensitive, selectiveand robust for quantitation analysis of DKP and DIC inpharmaceutical samples, Bu çalışmanın amacı, nonsteroidal antienflamatuvarilaç grubunda yer alan, kombinasyon olarak kullanılandeksketoprofen trometamol (DKP) ve diklofenaksodyum’un (DIC) farmasötik örneklerde eş zamanlıanalizi için bir yüksek basınçlı sıvı kromatografisi(HPLC) yöntemi geliştirmektir. Ayırmalar hareketli fazolarak asetonitril: 0.025 M ile pH 3.0 fosfat tamponu(70:30 h/h) karışımı kullanılarak Inertsil C18 ters fazkolon sisteminde yapılmıştır. Akış hızı 0.7 mL/dk’dır.Çalışmalar 260 nm dalga boyunda yapılmıştır. Geliştirilen yeni metot kullanılarak farmasötik preperatlardaDKP ve DIC tayinleri yapılmıştır. Farmasötik örneklerherhangi bir ön ayırma basamağına tabi tutulmadanHPLC’de analiz edilmiştir. HPLC yöntemiyle elde edilenanaliz sonuçlarının farmasötik örneklerde DKP veDIC’in kantitatif analizleri için doğru, kesin, duyarlı,seçici ve sağlam ve tutarlı olduğu görülmüştür

Çalışmada, literatürde asitlik sabitlerinin belirlenmesiyle ilgili hiçbir çalışmaya rastlanmamış olan 2-amino-3-{[2-nitro-1-(3-nitrofenil)propil] sulfanil}propiyonik asit’in asitlik sabitleri tayin edilmiştir. Asitlik sabitlerinin potansiyometrik yöntemle belirlenmesi için 0,11 M (NaClO4) iyonik şiddet, 25±1 o C’de ve çözeltiden azot geçirilerek gerçekleştirilmiş olan deneysel çalışmalarda titrant olarak 0,1000 M Titrisol® NaOH kullanılmıştır. Hesaplamalarda IRVING ve ROSSOTTI yöntemi kullanılmıştır. Çalışmalarda 2-amino-3-{[2-nitro-1-(3 -nitrofenil)propil]sulfanil}propiyonik asit’in asitlik sabitlerinin bulunabilmesi için gerekli çözücü ortamı ve konsantrasyonların belirlenmesi amacıyla çözücü sistemi ve madde konsantrasyonlarına ilişkin taramalar gerçekleştirilmiştir. 2-Amino-3-{[2-nitro-1- (3-nitrofenil)propil]sulfanil}propiyonik asitin asitlik sabitleri pKa1=2,47±0,26, pKa2=7,48±0,09 ve pKa3=8,86±0,36 olarak belirlenmiştir. Çalışmanın sonuçları, söz konusu maddenin vücuda verildiğinde farmakokinetik davranışlarının tahmin edilmesi, ayrıca miktar tayinleri yapılırken çeşitli pH’larda ortaya çıkan türler hakkındaki bilginin kullanılması açısından önem taşımaktadır., In this study, the acidity constants 2- amino-3-{[2-nitro-1-(3-nitrophenyl)propyl] sulfanyl}propionic acid, on which no study exists in literature, were determined. To determine the acidity constants using potentiometric method; 0.1000 M Titrisol® NaOH was used in the experimental studies which were performed at 0.11 M (NaClO4) ionic strength and 25±1 o C temperature, under nitrogen. IRVING and ROSSOTTI method was used during calculations. In order to optimize the solvent system and the concentrations of the compounds to determine the acidity constants, the solvent systems and the concentrations of the compound was scanned. Three constants were determined for 2-amino-3-{[2 -nitro-1-(3-nitrophenyl)propyl] sulfanyl} propionic acid, which were pKa 1= 2.4 7±0 .2 6, pKa2=7.48±0.09 and pKa3=8.86±0.36, in order. The results of the study carry importance from the point of the estimation of their pharmacokinetic behavior and performing quantification studies using the information about the species that appear in various pH values

WOS: 000378451600022, A solid-phase extraction method, based on the adsorption onto Diaion HP-20 resin, was developed for simultaneous spectrophotometric determination of Lanaset Blue 2R and Lanaset Yellow 28 dyes which are most together hazardous textile dyes in wastewater. Concentrations of the dyes were determined using UV-visible spectrophotometer at 625 and 438 nm for LB-2R and LY-28, respectively. The developed method was also applied to water samples. In dying process water, 572 +/- 15 mu g/mL and 396 +/- 6 mu g/mL of LB-2R and LY-28 dyes were determined. In addition, adsorption isotherms of the method, point of zero charge and surface micrographs of the resin were investigated. (C) 2016 The Korean Society of Industrial and Engineering Chemistry. Published by Elsevier B.V. All rights reserved.

WOS: 000359509500018, PubMed ID: 26268977, Two novel spectrophotometric determination procedures based on retention of Allura Red onto Amberlite XAD-1180 and XAD-16 resins for its preconcentration, purification, and separation were developed. Analytical parameters of the methods including pH, eluent type, sample volume, and sample and eluent flow rates, were investigated and optimized. Interference effects of some cations, anions, and widely used food dyes were also investigated. Detection limits of the two methods were found to be 1.2 and 1.5 mu g/L for XAD-1180 and XAD-16 columns, respectively, under optimum conditions. Linear calibration curve ranges of the methods were 0.4-8.0 and 0.5-6.0 mu g/mL of Altura Red for XAD-1180 and XAD-16 resins, respectively. Preconcentration factors were found as 80 for both the XAD-1180 and XAD-16 columns using maximum sample volume and minimum eluent volume. RSDs of the methods were below 6% throughout all experiments. All absorbance measurements were performed at 506 nm. Validations of the methods were performed comparatively with determination of the Allura Red contents of some foodstuff, pharmaceutical, and energy drink samples. Allura Red concentrations in investigated solid and liquid samples ranged from 298 to 501 mu g/g and 53.8 to 508 mu g/mL, respectively. Satisfactory results were obtained from the real samples analysis. Allura Red contents of samples were determined to be highly similar using the two extraction methods. Comparisons of the methods were performed by analysis of Allura Red contents of the real samples. In addition to analytical parameters, adsorption isotherm studies were performed for the two kinds of Amberlite resins. It was observed that developed methods fit the linear form of the Freundlich adsorption isotherm model. All of the experimental results suggested that the developed SPE procedures are suitable for separation, preconcentration, and determination of Allura Red in solid and liquid matrixes., Nigde University [FEB2012/23], This study is a part of Abdullah Taner Bisgin's doctoral thesis and supported by Scientific Research Projects of Nigde University Project No. FEB2012/23.