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" أنعكاس تبني المعيار المحاسبي الدولي رقم ( 2 ) للقطاع العام على بيان التدفق النقدي "
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يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف على مكونات بيان التدفق النقدي بموجب معايير IPSASs ، وأبراز مفهوم واهمية معايير المحاسبة الدولية للقطاع العام وبذات معيار الدولي رقم
( 2 ) .  وأن اهم استنتاج بالبحث هو ان اعداد بيان التدفق النقدي وفق معيار 2 و على أساس الأستحقاق لا يختلف كثيرا عن بيان التدفق النقدي وفق معيار 7 المعد وفقا للمعايير الدولية لأعداد التقارير المالية، مع أخذ بنظر العناية خصوصية القطاع العام ، أذ يتم اعداده بطريقتين المباشرة و غير المباشرة، ويتم تفضيل الطريقة المباشرة وفق المعيار 2 ، وكذلك يتم تقسيم الكشف الى ثلاثة أنشطة وهي الأنشطة التشغيلية والإستثمارية والتمويلية ، أن لبيان التدفق النقدي فوائد عديدة على مستوى الدولة أو الوحدات القطاع العام ومنها معرفة السيولة النقدية ، مما يساعد على أتخاذ القرارات المهمة المتعلقة بالسيولة النقدية ، وهذا غير متوفر في بيان التدفق النقدي الصادر من نظام المحاسبي الحكومي العراقي ، وكما ورد في الدليل المحاسبي العراقي، علما ان كلية الادارة والاقتصاد لاتعد هذا الكشف، وانما فقط ميزان المراجعة الختامي . وأما أهم التوصيات هي العمل على وضع معايير محلية تتوافق مع متطلبات معايير
IPSASs أو تبنيها بالكامل، والعمل على تسهيل وضع اجراءات تساعد على فهم وتطبيق معايير المحاسبة الدولية في القطاع العام (IPSASs)، فضلا عن ضرورة الأستفادة من تكنلوجيا المعلومات لتسهيل تبني معايير المحاسبة الدولية في القطاع العام .

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Publication Date
Thu Aug 20 2020
Journal Name
Al-mustansiriyah Journal Of Science
The Importance of 2-AminoThiazole Schiff Bases as Antimicrobial and Anticancer Agents
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The pharmacophore 2-aminothiazole has an interesting role in pharmaceutical chemistry as this led to the synthesis of many types of compounds with diverse biological activity. Schiff base derivatives at the same time contribute to drug evolution importantly. In this review, the Schiff base derivatives of 2-aminothiazole formed and some of their metal complexes are being focused on, and the antimicrobial and anticancer activity of them is being illustrated.

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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of Few New Carrier Polymers Derived from 2-hydrazinylbenzo[d]thiazole
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2-hydrazinylbenzo[d]thiazole compound [1] is produced from reaction of 2-mercapto-benzothiazole with hydrazine hydride in ethanol. Compound [1] reacted with maleic anhydride in DMF to produce (Z)-4-(2-(benzo[d] thiazol-2yl) hydrazinyl)-4-oxobut-2-enoic acid [compound (2)]. While the treatment of compound [2] with the ammonium persulfate (NH4)2S2O8 (as the initiator) in order to produce compound [3], then compound [3] reacted with thionyl chloride in benzene to produce compound [4], finally compound [4] reaction with various drugs: cephalexin, amoxicillin, sulfamethizole, elecoxib obtained polymers [5–8]. The structure of synthesized compounds identified by spectral data: fourier transform infrared (FTIR) and proton nuclear magneti

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Publication Date
Thu Aug 20 2020
Journal Name
Al-mustansiriyah Journal Of Science
The Importance of 2-AminoThiazole Schiff Bases as Antimicrobial and Anticancer Agents
...Show More Authors

The pharmacophore 2-aminothiazole has an interesting role in pharmaceutical chemistry as this led to the synthesis of many types of compounds with diverse biological activity. Schiff base derivatives at the same time contribute to drug evolution importantly. In this review, the Schiff base derivatives of 2-aminothiazole formed and some of their metal complexes are being focused on, and the antimicrobial and anticancer activity of them is being illustrated.

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Crossref (3)
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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of Few New Carrier Polymers Derived from 2-hydrazinylbenzo[d]thiazole
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2-hydrazinylbenzo[d]thiazole compound [1] is produced from reaction of 2-mercapto-benzothiazole with hydrazine hydride in ethanol. Compound [1] reacted with maleic anhydride in DMF to produce (Z)-4-(2-(benzo[d] thiazol-2yl) hydrazinyl)-4-oxobut-2-enoic acid [compound (2)]. While the treatment of compound [2] with the ammonium persulfate (NH4)2S2O8 (as the initiator) in order to produce compound [3], then compound [3] reacted with thionyl chloride in benzene to produce compound [4], finally compound [4] reaction with various drugs: cephalexin, amoxicillin, sulfamethizole, elecoxib obtained polymers [5–8]. The structure of synthesized compounds identified by spectral data: fourier transform infrared (FTIR) and proton nuclear magneti

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Natural Products as A Promising Therapy for SARS COV-2; An Overview
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Recently emerging pandemic SARS CoV-2 conquered our world since December 2019. Continuous efforts have been done to find out effective immunization and precise treatment stetratigies A way from therapeutic options that were tried in SARS CoV-2, an increased attention is directed to predict natural products and mainly phytochemicals as collaborative measures for this crisis. In this review, most of the mentioned compounds specially flavonoids (biacalin, hesperidin, quercetin, luteolin,, and phenolic (resveratrol, curcumin, and theaflavin) exert their effect through interfering with the action of one or more of this proteins (spike protein, papain like protease, 3 chymotrypsin like cysteine protease, and RNA dependent RNA 

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Publication Date
Sun Jun 01 2025
Journal Name
Chemical Review And Letters
Synthesis, structural characterization, biological evaluation and industrial application of (E)-4-((5-chloro-2-hydroxyphenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one and its metal complexes
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The reaction of 1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one with one equivalent of 4-chlorophenol by coupling reaction afforded (E)-4-((5-chloro-2- hydroxyphenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one. Then azo ligand was characterize using spectroscopic studies ( FTIR,UV-Vis, 1H and 13CNMR, Mass) also micro-elemental analysiz (C.H.N.O). Transition metal chelation with Co(II), Ni(II), Cu(II), and Zn(II) was investigated, revealing 1:2 metal-to-ligand stoichiometry with octahedral geometry. The biological, and industrial application for the azo ligand and it is complexes were evaluated, demonstrating antimicrobial activity against bacterial and fungal strains, with the Zn(II) complex exhibiting superior inhibition. Additionally,

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Novel Methyl 2-(1,7,7-Tri methylbicyclo[2.2.1]hept-2-yieldene)hydrazinecarbodithioate Schiff Bases Derived From Methylhydrazine carbodithioate And Their Bi(III) And Ag(II) Complexes
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Novel bidentate Schiff bases having nitrogen-sulphur donor sequence was synthesized from condensation of racemate camphor, (R)-camphor and (S)-camphor with Methyl hydrazinecarbodithioate (SMDTC). Its metal complexes were also prepared through the reaction of these ligands with silver and bismuth salts. All complexes were characterized by elemental analyses and various physico-chemical techniques. These Schiff bases behaved as uninegatively charged bidentate ligands and coordinated to the metal ions via ?-nitrogen and thiolate sulphur atoms. The NS Schiff bases formed complexes of general formula, [M(NS)2] or [M(NS)2.H2O] where M is BiIII or AgI, the expected geometry is octahedral for Bi(III) complexes while Ag(I) is expected to oxidized t

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Synthesis, characterization and antibacterial studies of mixed ligand complexes of 2-phenyl-2-(O-tolylamino) acetonitrile and quinolone antibiotics with Ni(Ii), Cu(Ii), Zn(Ii) divalent metal ion complexes
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Publication Date
Sun Apr 01 2012
Journal Name
2012 International Conference On Future Communication Networks
Efficient method to find the multiplicative inverse in GF (2<sup>m</sup>) using FPGA by exponentiation to (2<sup>k</sup>)
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Publication Date
Sun Apr 01 2012
Journal Name
2012 International Conference On Future Communication Networks
Efficient method to find the multiplicative inverse in GF (2<sup>m</sup>) using FPGA by exponentiation to (2<sup>k</sup>)
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Multiplicative inverse in GF (2 m ) is a complex step in some important application such as Elliptic Curve Cryptography (ECC) and other applications. It operates by multiplying and squaring operation depending on the number of bits (m) in the field GF (2 m ). In this paper, a fast method is suggested to find inversion in GF (2 m ) using FPGA by reducing the number of multiplication operations in the Fermat's Theorem and transferring the squaring into a fast method to find exponentiation to (2 k ). In the proposed algorithm, the multiplicative inverse in GF(2 m ) is achieved by number of multiplications depending on log 2 (m) and each exponentiation is operates in a single clock cycle by generating a reduction matrix for high power of two ex

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