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 .
We report on using a CO2 (10.6 µm) laser to debond the lithium disilicate veneers. Sixty-four sound human premolar teeth and 64 veneer specimens were used in the study. The zigzag movement via CO2 laser handpiece along with an air-cooled jet to prevent temperature elevation above the necrosis temperature limit (5.5 C°) was applied. The optimal deboning irradiation time was super-fast, at about 5 seconds at 3 Watt CO2 laser power. It is 20 times less than any previously published work for veneers debonding. The enamel beneath the debonded veneers has been assessed by atomic force microscopy (AFM) and shear stress technique as criteria for the easiness of debonding. The
... Show MoreThis study includes design and synthesis of new non-steroidal anti-inflammatory agents (NSAIDs) with expected cyclooxygenase-2 (COX-2) selective inhibition to achieve better activity and low gastric side effects. Two series of compounds have been designed and synthesized as potential NSAIDs,these are: Salicylamide derivatives (compounds 3,4,5 ) and Diflunisal derivatives (compounds 10&11). In vivo acute anti-inflammatory effect of one of the synthesized agents (compound 3) was evaluated in the rat using egg-white induced paw edema model of inflammation. Preliminary pharmacological study revealed that compound 3 exhibited less anti-inflammatory effect compared to that of aspirin after
... Show MoreType 2 diabetes mellitus (T2DM) is a chronic disorder that is associated with the imbalance of trace elements which are involved in many functions especially enzyme activities. Changes in the levels of serum elements probably can create some complications in type 2 diabetes mellitus. Previous experimental and clinical studies report that oxidative stress plays a major role in the pathogenesis and development of (T2DM). However, the exact mechanism of oxidative stress could contribute to and accelerate the development of (T2DM).
The aim of this study contained the following sections: firstly, to determine some biochemical parameters in subjects with type 2 diabetes mellitus (T2DM) like lipid peroxidation marker, malondialdeh
... Show MoreDiabetes mellitus type 2 (T2DM) formerly called non-insulin dependent diabetes mellitus (NIDDM) or adult-onset diabetes is a common disease. Rheumatoid factor is a well-established test used in the diagnosis and follows the prognosis of rheumatoid arthritis (RA). Rheumatoid factor is sometimes found in serum of patients with other diseases including diabetes mellitus (DM), due to the presence of pro-inflammatory cytokines such as TNF- α which play an important role in chronic inflammatory and autoimmune diseases like rheumatoid arthritis (RA). The aim of the study is to investigate the associations between type 2 diabetes mellitus (T2DM) and rheumatoid arthritis (RA) in scope of rheumatoid factor (RF), hyperglycemia a
... Show MoreBackground: In advanced diabetes mellitus, serum levels of the most hormones are altered due to several interplaying mechanisms. Objective: To assess the relation of serum leptin and lipid profile in type 2 diabetic nephropathy. Patients and Method: Serum leptin levels and its relation to lipid profile were estimated in 62 patients with type 2 diabetic nephropathy attending the National Diabetes Center in Al- Mustansiriya University, and (26) healthy individuals considered as control group. The diabetic patients were classified into three groups, (24) pathients with normoalbuminuria (21) patients with microalbuminuria and (17) patients with macroalbuminuria. Fasting plasma glucose, serum creatinine, Hb A1c %, lipid profile (Total c
... Show MoreA new ligand 2,3-dihydrobenzo [d] thiazole-2-carboxylic acid (L) has been prepared from the reaction of ortho amino phenyl thiol with dichloroacetic acid in mole ratio (1:1). It has been characterized by elemental analysis (C.H.N.), IR, UV- Vis.spectraand 1H, 13C-NMR. A new series complexes of the bivalent ions (Co, Ni, Cu, Pd, Cd, Hg and Pb) and the trivalent (Cr) have been prepared and characterized too. The structural has been established by elemental analysis (C.H.N.), IR, UV-Vis. spectra, molar conductivity, atomic absorption and magnetic susceptibility measurements. The synthesized complexes were prepared in (1:2) ratio correspond to (Co(II), Ni(II), Cu(II), Pd(II), Cd(II), Hg(II) and Pb(II) complexes while in case Cr(III) complex is
... Show MoreMixing aluminum nitrate nonahydrate with urea produced room temperatures clear colorless ionic liquid with lowest freezing temperature at (1: 1.2) mole ratio respectively. Freezing point phase diagram was determined and density, viscosity and conductivity were measured at room temperature. It showed physical properties similar to other ionic liquids. FT-IR,UV-Vis, 1H NMR and 13C NMR were used to study the interaction between its species where - CO ??? Al- bond was suggested and basic ion [Al(NO3)4]? and acidic ions [Al(NO3)2. xU]+ were proposed. Water molecule believed to interact with both ions. Redox potential was determined to be about 2 Volt from – 0.6 to + 1.4 Volt with thermal stability up to 326 ?.
The involvement of maxillofacial tissues in SARS‐CoV‐2 infections ranges from mild dysgeusia to life‐threatening tissue necrosis, as seen in SARS‐CoV‐2‐associated mucormycosis. Angiotensin‐converting enzyme 2 (ACE2) which functions as a receptor for SARS‐CoV‐2 was reported in the epithelial surfaces of the oral and nasal cavities; however, a complete understanding of the expression patterns in deep oral and maxillofacial tissues is still lacking.
The immunohistochemical expression of ACE2 was analyzed in 95 specimens from maxillofacial tissues and 10 specimens o