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Customer Satisfaction... New Accounting Revolution
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During the ongoing economic revolutions of the economic There is a new economic revolution is emboded by upseting the balances of prevailing classic ideas and refusing axioms considered postulates which were not touched including, for example, the theory of ( supply and demand) espoused by (Adam Smith and Marshall and others ) that assumes the existence of a strong relationship between the supply of goods and services and the demand for them, in the light of successive economic developments, considerable technological progress and the information revolution of the complex telecommunication network led to a serious shift of this theory and the emergence of a new theory called (market economies) turned the traditional scales of production, supply and marketing and the associated developments in accounting science that is one of the branches of the economics. The researcher focuses on the role of cost accounting and its recent developments by introducing new concepts instead of the concepts used previously that included many of the failures where displays the following recent approaches which serve products in terms of cost and quality to meet the requirements of the customer ( customer satisfaction )such as:

Firstly: - market competition and consumer taste changes

Secondly: - The principle of pull-out rather than the principle of push in the production process

Thirdly: - appropriate for use instead of conformance with specifications

Fourthly: - The concept of customer satisfaction and its effects on:

1 - cost

2 - Quality

Fifthly: - (demand and supply) instead of ( supply and demand)

The research will address the theoretical side and the applied aspects then the most important conclusions and recommendations within the financial and accounting aspect / accounting and sustainable development.

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Publication Date
Sun Sep 01 2024
Journal Name
Egyptian Journal Of Botany
Molecular data unravels three freshwater peridinioids in the Baghdad Island Tourist Lake, with reporting Palatinus apiculatus (Peridiniopsidaceae, Peridiniales) as a new record for the Iraqi algal flora
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
A morphological study and a new species registration of genus Xerophloea Germa, 1839 sp.nov. From sub-family Ledrinae Fairmai, 1855 of the leafhopper (Hemiptera: Cicadellidae) in Iraq
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Publication Date
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterisation and biological activity for binuclear complexes with Co(II), Cu(II) and Zn(II) with new ligand m-phenylendi(azo-2-naphthol) ligand type N2O2.
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   In this work, the(m-phenylenediamine) and (2-naphthol) have been used in the synthesis of tetradentate ligand [m-phenylenedi(azo-2-naphthol)][H2L] type (N2O2). The ligand was refluxed in the ethanol with the metal ions [Co(II), Cu(II) and Zn(II)] salts, using triethyleamine as a base in (2:2) molar ratio to give the binuclear  complexes. These complexes were characterised by (A.A), F.T.I.R, (U.V-Vis) spectroscopies, along with conductivity, chloride content and melting point measurement. These studies revealed an octahedral geometries for  Co(II), Cu(II) and Zn(II) complexes with the general structure [M2(L)2(H2O)4]. The ligand and its complexes exhibited biological activity against the Bacillus(G+) strain and the

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Publication Date
Fri Jan 01 2021
Journal Name
Anais Da Academia Brasileira De Ciências
Molecular characterization of viruses associated to leaf curl disease complex on zucchini squash in Iraq reveals Deng primer set could distinguish between New and Old World Begomoviruses
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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Lymphocytes Prediction of Homeostasis Model Assessment of Beta-cells Function (HOMA-B) and C-peptide Level during Pregnancy: New Insight into Beta-cells Proliferation and Insulin Sensitivity
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This work aims to detect the associations of C-peptide and the homeostasis model assessment of beta-cells function (HOMA2-B%) with inflammatory biomarkers in pregnant-women in comparison with non-pregnant women. Sera of 28 normal pregnant women at late pregnancy versus 27 matched age non-pregnant women (control), were used to estimate C-peptide, triiodothyronine (T3), and thyroxin (T4) by Enzyme-linked-immunosorbent assay (ELISA), fasting blood sugar (FBS) by automatic analyzer Biolis 24i, hematology-tests by hematology analyzer and the calculation of HOMA2-B% and homeostasis model assessment of insulin sensitivity (HOMA2-S%) by using C-peptide values instead of insulin. The comparisons, correlations, regression analysis tests were perfo

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Preparation, Spectroscopy, Biological Activities and Thermodynamic Studies of New Complexes of Some Metal Ions with 2-[5-(2-Hydroxy-Phenyl)- 1,3,4-Thiadiazol-2-Ylimino]-Methyl-Naphthalen-1-Ol]
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This study describes the preparation of new series of tetra-dentate N2O2 dinuclear complexes (Cr3+, Co2+, Cu2+) of the Schiff base derived from condensation of 1-Hydroxy-naphthalene-2-carbaldehyde with 2-amino-5-(2-hydroxy-phenyl)-1,3,4-thiadiazole. The structures of the ligands were identified using IR, UV-Vis , mass,  elemental analysis and 1H-NMR techniques. All prepared complexes have been characterized by conductance measurement, magnetic susceptibility, electronic spectra, infrared spectrum, theromgravimatric analysis (TGA) and metal analysis by atomic absorption. From stoichiometry of metal to ligand and all measurements show a octahedral geometry proposed for all complexes of the (Cr3+, Co2+, Cu2+). conductivity measurement shows t

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Publication Date
Wed Feb 12 2020
Journal Name
Journal Of Material Cycles And Waste Management
New application of eco-friendly biosorbent giant reed for removal of reactive dyes from water followed by sustainable path for recycling the dyes-loaded sludge in concrete mixes
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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Preparation, Spectroscopy, Biological Activities and Thermodynamic Studies of New Complexes of Some Metal Ions with 2-[5-(2-Hydroxy-Phenyl)- 1,3,4-Thiadiazol-2-Ylimino]-Methyl-Naphthalen-1-Ol]
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This study describes the preparation of new series of tetra-dentate N2O2 dinuclear complexes (Cr3+, Co2+, Cu2+) of the Schiff base derived from condensation of 1-Hydroxy-naphthalene-2-carbaldehyde with 2-amino-5-(2-hydroxy-phenyl)-1,3,4-thiadiazole. The structures of the ligands were identified using IR, UV-Vis , mass,  elemental analysis and 1H-NMR techniques. All prepared complexes have been characterized by conductance measurement, magnetic susceptibility, electronic spectra, infrared spectrum, theromgravimatric analysis (TGA) and metal analysis by atomic absorption. From stoichiometry of metal to ligand and all measurements show a octahedral geometry proposed for all

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Publication Date
Wed Sep 02 2020
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization and Biological Efficacies from Some New Dinuclear Metal Complexes for Base 3-(3,4-Dihydroxy-phenyl)-2-[(2-hydroxy-3-methylperoxy-benzylidene)-amino]-2-methyl Propionic Acid
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The reaction of methyldopa with o-vanillin in refluxing ethanol afforded Schiff base and characterized through physical analysis with a number of spectra also the study of biological activity. The geometry of the Schiff base was identified through using (C.H.N) analysis, Mass, 1H-NMR, FT-IR, UV-Vis spectroscopy. Metal complexes of Cr3+, Mn2+, Co2+, Ni2+, Cu2+, Zn2+, Cd2+ and Hg2+ with Schiff base have been prepared in the molar ratio 2:1 (Metal:L), (L = Schiff base ligand) except Hg2+ at molar ratio 1:1 (Hg:L). The prepared complexes were characterized by using Mass, FT-IR and UV-Vis spectral studies, on other than magnetic properties and flame atomic absorption, conductivity measurements. According to the results a dinuclear octahedral geo

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Publication Date
Fri Nov 20 2015
Journal Name
Iraqi Journal Of Science
New Approach for Determination of Oxonium Ion in Inorganic Acids by Quenched Fluorescence of Analytically Interested Species via the Liberated Bromine Using Continuous Flow Injection Laser Diode Fluorimeter Analyser
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A new method is characterized by simplicity, accuracy and speed for determination of Oxonuim ion in ionisable inorganic acid such as hydrochloric (0.1 - 10) ,Sulphuric ( 0.1 - 6 ),nitric ( 0.1 - 10 ), perchloric ( 0.1 - 7 ), acetic (0.1 - 100 ) and phosphoric ( 0.1 - 30 ) ( mMol.L-1 )acids. By continuous flow injection analysis. The proposed method was based on generation of bromine from the Bro-3-Br-- H3O+. Bromine reacts with fluorescein to quenches the fluorescence . A sample volume no.1 (31μl) and no.2 (35μl) were used with flow rate of 0.95 mL.min-1 using H2O line no.1as carrier stream and 1.3 mL.min-1 using fluorescein sodium salt line no.2. Linear regression of the concentration ( mMol.L-1 ) Vs quenched fluorescence gives a correla

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