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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.

WOS: 000389063200028, An effective extraction procedure based on the complexation of Cu2+, Cd2+, and Ni2+ with dithizone and extraction of these complexes by Tergitol NP-7 surfactant was developed. Micelle mediated extraction parameters such as pH, ligand and surfactant concentration, incubation time and temperature were investigated and optimized. Effects of external and internal interfering ions, linear dynamic range, detection and quantitation limits were examined and determined under optimal conditions. Detection limits were found as 0.5, 1.8 and 2.0 mg L-1 for Cu2+, Ni2+ and Cd2+, respectively. Linear dynamic range values were between 0.125-2, 0.125-2.5 and 0.05-1.4 mu g mL(-1) for Cu2+, Ni2+ and Cd2+ ions, respectively. Applicability, accuracy and precision of the method were checked with standard reference materials and real sample analyses by analyte addition technique. Finally, optimized method was applied to determine Cu2+, Ni2+ and Cd2+ contents of standard reference materials, mushrooms and water samples. Quantitative and accurate results were obtained from the analysis of standard reference materials and real samples., Nigde University Scientific Research Projects Unit (BAGEP Project) [FEB-2015/40], The authors are grateful to the Nigde University Scientific Research Projects Unit (BAGEP Project number: FEB-2015/40) for its financial support.

In cases where pharmaceuticals and pharmaceutical candidates are involved in drug facilitated crimes (DFC), like organ theft, robbery, rape and suicides, the analysis of drug powders or solution residues found in crime scenes may give idea on what the victims have ingested. An easy and fast simultaneous determination of 7 drugs; GHB (gamma-hydroxybutyrate), GBL (gamma-butyrolactone), norketamine, ketamine, fenobarbital, fenitoin and thiopental which have the potential to be used in DFC was performed. The method required no sample preparation and has 12 minutes elution time with a good chromatographic separation. The separation was carried out on a C-18 monolithic column with UV detection at 215 and 237nm. All r(2) values were >= 0.99 and the linear ranges were between 0.9956-1.0000. The LOD and LOQ values were between 0.56-5.55 mu gmL(-1) and 1.69-16.821 mu gmL(-1) respectively. The repeatability values were

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