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Customer Satisfaction... New Accounting Revolution

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 Mar 07 2010
Journal Name
Baghdad Science Journal
Sex Chromatin in New Hampshire Cocks

Sex chromatin (SC) is defined as inactive X chromosome in the female somatic cells, it condensed as heterochromatic at interphase of the nucleus and appears like nuclear satellite projection, and only female cells contain SC in mammals. Different ages of cocks: immature (8,16 weeks old), growing (24 weeks old) and production age (32,48 weeks old) , were studied to detect the sex chromatin (SC) with it's various shapes :Sessile nodule(SS), Drum stick(DS), Tear drop(TD) and Club shape(CS) in the blood lymphocytes of blood smears prepared from WBCs of 45 New Hampshire(NH) strain cocks. Also SC measurements were detected which include: vertical (V) and horizontal (H) axes, SC area (SCA), nuclear area (NA), and the

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Fabricating a new Rheometer for Concrete

A new concrete rheometer is introduced including its innovation, actual design, working rules,
calibration, and reliability. A modified design of Tattersall two-point device is created. Some of
components are purchased from local and foreign markets, while other components and the
manufacturing process are locally fabricated. The matching viscosity method of determining the mixer
viscometer constants is demonstrated and followed to relate torque and rotational speed to yield stress
and viscosity (Bingham parameters). The calibration procedures and its calculation are explained.
Water is used as a Newtonian fluid, while; cement paste (cement + water) with w/c ratio equal to
(0.442) is used as a non-Newtonian fluid. Th

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
NEW PERSPECTIVES ON SHAKESPEAR'S "THE TEMPEST"

This paper is mainly concerned with the study of the moral aspects that prompts William Shakespeare to attempt a romance in which he has embedded the epitome of his thought, experience, and philosophy concerning certain significant aspects of human life whose absence or negligence may threaten human existence, peace, and stability. From the beginning of history man realizes the importance of prosperity on the many and various levels that touch and address his needs and desires—natural, material, and spiritual. The Tempest, due to the dramatist's awareness of the aforementioned values, reflects the dramatist's duty as to projecting and unfolding these important aspects, reconciliation and forgiveness, that promote prosperity which is th

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
New Formulas of Special Singular Matrices

Many of the elementary transformations of determinants which are used in their evaluation and in the solution of linear equations may by expressed in the notation of matrices. In this paper, some new interesting formulas of special matrices are introduced and proved that the determinants of these special matrices have the values zero. All formulation has been coded in MATLAB 7.

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Synthesis of new 9H-Carbazole derivatives

The aim of the present work is to synthesis of new 9-ethyl carbazole derivatives .The 3-acetyl-9-ethyl carbazole was achieved by the reaction of compound (1) with acetyl chloride in the presence of aluminum chloride to give compound (2). Reaction of compound (2) with a ppropriate aromatic aldehyde yielded 3-(3-Phenyl -1-Oxy propen-1-yl)9-Ethyl carbazole(3a-3h).The reaction of (3) with hydrazine hydrate gave 3-(5-aryl-4, 5-Dihydro-3-pyrozolyl)9-Ethyl carbazole(4a-4h). Also compound (3) reacted with phenyl hydrazine gave 3-(1-phenyl-5-aryl-4-pyrozoline-3-yl)9-Ethyl carbazole (5a-5h). The reaction of compound (3) with guanidine carbonate in presence of NaOH (40%) gave the 3-(2-amino-6-aryl-4-pyrimidinyl)9-Ethyl carbazole (6a-6h). The prepar

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Publication Date
Mon May 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Technique for Solving Autonomous Equations

This paper demonstrates a new technique based on a combined form of the new transform method with homotopy perturbation method to find the suitable accurate solution of autonomous Equations with initial condition.  This technique is called the transform homotopy perturbation method (THPM). It can be used to solve the problems without resorting to the frequency domain.The implementation of the suggested method demonstrates the usefulness in finding exact solution for linear and nonlinear problems. The practical results show the efficiency and reliability of technique and easier implemented than HPM in finding exact solutions.Finally, all algorithms in this paper implemented in MATLAB version 7.12.

 

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
New Generalizations of Soft LC-Spaces

      In this article, we introduce a new type of soft spaces namely, soft  spaces as   a generalization of soft paces. Also, we study the weak forms of soft  spaces, namely, soft  spaces, soft  spaces, soft  space, and soft  spaces. The characterizations and fundamental properties related to these types of soft spaces and the relationships among them are also discussed.

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
New Results of Normed Approach Space

     In this work, we introduce  a new convergence formula. We also define cluster point , δ-Cauchy sequence, δ-convergent, δ-completeness , and define sequentially contraction  in approach space. In addition, we prove the contraction condition is necessary and sufficient to get the  function is sequentially contraction  as well as we put a new structure for the norm in the approach space which is called approach –Banach space, we discuss the normed approach space with uniform condition is a Hausdorff space. Also, we prove a normed approach space is complete if and only if the metric generated from approach space is complete as well as prove every finite –dimensional approach normed space is δ-complete. We prove several r

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Simplification of new fashion design methods

Simplification of new fashion design methods

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Publication Date
Tue Sep 13 2022
Journal Name
وقائع المؤتمر العلمي الدولي التاسع / المجلة الامريكية الدولية للعلوم الانسانية والاجتماعية
The Relationship between Job Satisfaction and Organizational Loyalty among Baghdad University Employees in light of Covid- 19 A Descriptive Analytical Study (University of Baghdad as a model)

The educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically t

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