Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maximize its profits. The researcher reached a set of conclusions; the most important of which is that a throughput accounting provides a number of indicators such as (the margin of a throughput, the rate of a throughput and the time of throughput) that help in measuring performance and identifying the problems faced by the company and the means to address them. The researcher recommends that the company should apply a throughput accounting instead of the traditional system to provide measures and indicators that help increase a throughput and focus on increasing the throughput margin and reducing inventory and operating costs to the lowest possible level
The study aimed at identifying youth and sport forums from planning and leadership point of view and their relation with organizational culture. The researchers used the descriptive method on (140) worker in Baghdad youth and sport forums. A scale was designed for measuring planning and leadership in youth and sport forums as well as designing a scale for measuring organizational culture. After the application of the main experiment, the results showed that both youth and sport forum administration scale and organizational culture scale are appropriate to the study community. Finally the researchers recommended using these scales by workers in youth and sport forums and involving administration mangers in periodical training courses
... Show MoreA new Schiff base, 2-N( 4- N,N – dimethyl benzyliden )5 – (p- methoxy phenyl) – 1,3,4- thiodiazol ,and their metal complexes Cu (Π) ,Ni (Π), Fe (III) , Pd (Π) , Pt (IV) , Zn(Π) ,V(IV) and Co (Π) , were synthesized. The prepared complexes were identified and their structural geometries were suggested by using flam atomic absorption technique , FT-IR and Uv-Vis spectroscopy, in addition to magnetic susceptibility and conductivity measurements. The study of the nature of the complexes formed in ethanol solution , following the mole ratio method , gave results which were compared successfully with those obtained from the isolated solid state studied. Structur
... Show MoreAromatic Schiff-bases are known to have antibacterial activity, but most of these compounds are sparingly soluble in water. The present work describes the synthesis of new Schiff-bases derived from branched aminosugars. Treatment of 3-Amino-3-Cyano-3-Deoxy-1,2:5,6-Di-O-Isopropylene-α-D-Allofuranose (1) with the aldehydes (2) under reflux in methanol afforded the Schiff-bases (3) in good yields. The new Schiff-bases were in accord with their NMR, IR spectral data and elemental analysis.
The ligand 2-[1-(1H-indol-3-yl)ethylimino) methyl]naphthalene-1-ol, derived from 1-hydroxy-2-naphthaldehyde and 2-(1H-indol-3-yl)ethylamine, was used to produce a new sequence of metal ions complexes. Thus ligand reactions with NiCl2.6H2O, PdCl2, FeCl3.6H2O and H2PtCl6.6H2O were sequentially made to collect mono-nuclear Ni(II), Pd(II), Fe (III), and Pt(IV). (IR or FTIR), Ultraviolet Reflective (UV–visible), Mass Spectra analysis, Bohr-magnetic (B.M.), metal content, chloride content and molar conductivity have been the defining features of the composites. The Fe(III) and Pt(IV) complexes have octahedral geometries, while the Ni(II) complex has tetra
... Show MoreNew chelating ligand derived from triazole and its complexes with metal ions Rhodium, Platinum and Gold were synthesized. Through a copper (I)-catalyzed click reaction, the ligand produced 1,3-dipolar cycloaddition between 2,6-bis((prop-2-yn-1-yloxy) methyl) pyridine and 1-azidododecane. All structures of these new compounds were rigorously characterized in the solid state using spectroscopic techniques like: 1HNMR, 13CNMR, Uv-Vis, FTIR, metal and elemental analyses, magnetic susceptibility and conductivity measurements at room temperature, it was found that the ligand acts as a penta and tetradentate chelate through N3O2, N2O2, and the geometry of the new complex
... Show MoreNew chelating ligand derived from triazole and its complexes with metal ions Rhodium, Platinum and Gold were synthesized. Through a copper (I)-catalyzed click reaction, the ligand produced 1,3-dipolar cycloaddition between 2,6-bis((prop-2-yn-1-yloxy) methyl) pyridine and 1-azidododecane. All structures of these new compounds were rigorously characterized in the solid state using spectroscopic techniques like: 1HNMR, 13CNMR, Uv-Vis, FTIR, metal and elemental analyses, magnetic susceptibility and conductivity measurements at room temperature, it was found that the ligand acts as a penta and tetradentate chelate through N3O2, N2O2, and the geometry of the new complexes are identified as octahedral for (Rh & Pt) complexes a
... Show MoreA novel series of mixed-ligand complexes of the type, [ML 1 (L 2 ) 3 ]Cl x [M = Cr(III), Fe(III), Co(II),Ni(II), Cu(II), Cd(II) and Hg(II), n = 2, 3], was synthesized using Schiffbase (HL 1 ) as main ligand, nicotinamide (L 2 ) as secondary ligand, and the corresponding metal ions in 1:3:1 molar ratio. The main ligand, HL 1 was prepared by the interaction of ampicillin drug and 4-chlorobenzophenone. The synthesized mixed ligand complexes were characterized by elemental analysis, UV-Vis, FT-IR, 1 H-NMR, 13 C-NMR and TG/DTG studies. In the mixed-ligand complexes, the Schiffbase ligand, HL 1 showed coordination to the central metal ion in tridentate manner via azomethine nitrogen, β-lactam ring oxygen and deprotonated carboxylic oxy- gen atom
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