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In this Communication, cobalt phosphate (Co-Pi) has been successfully developed on a Co(CO<sub>3</sub>)<sub>0.5</sub>(OH)·0.11H<sub>2</sub>O nanoarray (CCH NA) on Ti mesh in neutral phosphate-buffered solution (PBS) via in situ electrochemical surface derivation. The resulting core@shell structured CCH@Co-Pi NA/Ti exhibits remarkable activity toward water oxidation with the need of an overpotential of 460 mV to achieve a geometrical catalytic current density of 10 mA cm<sup>-2</sup> in 0.1 M PBS, with a high turnover frequency of and long-term electrochemical stability.
In the title compound, C(22)H(21)NO(5)S, the 2-naphthol group and the thio-phene ring are almost coplanar, with a dihedral angle of 5.75 (7)°. The structure is stabilized by intra-molecular O-H⋯O, O-H⋯N and C-H⋯S, and inter-molecular C-H⋯O hydrogen-bonding inter-actions.
In the title compound ethanol monosolvate, C(23)H(21)N(3)O(2)S·C(2)H(5)OH, the dihydro-pyrazole ring is twisted about the Csp(3)-Csp(3) bond. Nevertheless, the ring approximates a plane (r.m.s. deviation for the fitted atoms = 0.132 Å) and forms dihedral angles of 5.80 (13) and 12.29 (12)°, respectively, with the fused- and sulfonamide-benzene rings. As the dihydro-pyrazole C-bound phenyl group is roughly perpendicular to the dihydro-pyrazole ring [dihedral angle = 74.04 (15)°; the amino group is orientated to the same side of the mol-ecule], to a first approximation, the mol-ecule has a stunted T-shape. The cyclo-hexene ring adopts a half-chair conformation with the methyl-ene C atom connected to the dihydro-pyrazole ring lying 0.665 (4) Å out of the plane of the five remaining atoms (r.m.s. deviation = 0.050 Å). The components of the asymmetric unit are connected by an O-H⋯O hydrogen bond. Further links between mol-ecules leading to a three-dimensional architecture are of the type N-H⋯O.
In search for new potential inhibitors some new fluorine substituted thiobarbituric acid derivatives (2-4, 7, 8) and their fused/isolated heterobicyclic nitrogen systems (5, 6, 9, 10, 11, 12) have been synthesized from heterocyclization of fluorinated 1,3-diketoamine (1) with CS2 followed by ring closure reactions with primary nitrogen reagents. Structures of the targets have been established from elemental analysis and spectral data. Some synthesized systems have been evaluated as anti-HIV-1 and of cyclin-dependent kinase 2 (CDK2) for cell tumor division.
Creative accounting refers to accounts manipulation practices that are used to conceal the true performance of a company by using the flexibility and discretion available in accounting standards and principles without crossing the boundaries of GAAP. It has been believed that companies tend to practice creative accounting techniques to acquire personal or organizational benefits. These practices are considered to be a serious threat to market participants' confidence in published financial statements. Moreover, some researchers believe that creative accounting has an important role in most of last decade's financial scandals, which led to the profession's failure in reaching its expected level. This study was motivated by the results of (Asiri, 2002). It aimed to expand and update the main findings of that study, namely that Saudi public companies practice creative accounting in preparing financial statements. The objective of this study is to determine creative accounting incentives and techniques in Saudi public companies from the academics and practitioners perspectives. It also examines their opinion about the extent to which those techniques comply with GAAP. Depending on statistical methods, this study finds that there are at least ten incentives for Saudi public companies to practice creative accounting. It also concludes that Saudi public companies do practice creative accounting techniques in the area of classification, timing, disclosure and estimation. And that most of these techniques do not comply with GAAP. Finally, the study shows that there are significant differences between academics' opinions in creative accounting and that of practitioners' by 60% for incentives and 47% for techniques.
The two aromatic rings of the title compound, C(11)H(13)N(3)O(2)S, are inclined at an angle of 47.81 (4)°. The N atom of the amino unit is pyramidally coordinated; one H atom inter-acts with the sulfamyl O atom of an adjacent mol-ecule, forming a centrosymmetric hydrogen-bonded dimer. The dimers are linked by N-H⋯N hydrogen bonds, generating a three-dimensional network.
