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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
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Theoretical Investigation of Innovative Charge-transfer Complexes Derived from the N-phenyl 3, 4-selenadiazo Benzophenone Imine
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In the current study, a direct method was used to create a new series of charge-transfer complexes of chemicals. In a good yield, new charge-transfer complexes were produced when different quinones reacted with acetonitrile as solvent in a 1:1 mole ratio with N-phenyl-3,4-selenadiazo benzophenone imine. By using analysis techniques like UV, IR, and 1H, 13C-NMR, every substance was recognized. The analysis's results matched the chemical structures proposed for the synthesized substances. Functional theory of density (DFT)
has been used to analyze the molecular structure of the produced Charge-Transfer Complexes, and the energy gap, HOMO surfaces, and LUMO surfaces have all been created throughout the geometry optimization process ut

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Design and Analysis of New Prosthetic Foot.
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There is a variety of artificial foot designs variable for use with prosthetic legs . Most of the design can be divided into two classes, articulated and non-articulated feet. one common non-articulated foot is the SACH . The solid ankle cushion heel foot referred to as the SACH foot has a rigid keel .

One key or the key factor in designing a new prosthesis is in the analysis of a patients response .

 This view is the most important because if the foot does not provide functional , practical or cosmetically acceptable characteristics the patient will not feel comfortable with the prosthesis , therefore design and manufacturing a new foot is essential, this foot made from polyethylene, its different shape and characte

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Publication Date
Fri Jun 01 2012
Journal Name
Pharmacie Globale
Synthesis and microbiological study of new sulfonamides
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In contrast to the classical antibacterial sulfa drugs that are unsubstituted or monosubstituted, our newly synthesized analogs were designed to obtain sulfonamide moiety containing disubstituted hetero nitrogen atom. These compounds were formed successfully by chlorosulfonation of acetanilide and the product was treated with different cyclic amines and finally amide hydrolysis was necessary to get agents that were analyzed for IR, UV, CHN, melting points and solubility. At last, we studied their antibacterial activity on certain types of bacteria and we noticed the inactivity due to possible steric factor. Principly, this means these products have no inhibiting action against the used microbes.

Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
New Iterative Method for Solving Nonlinear Equations
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The aim of this paper is to propose an efficient three steps iterative method for finding the zeros of the nonlinear equation f(x)=0 . Starting with a suitably chosen , the method generates a sequence of iterates converging to the root. The convergence analysis is proved to establish its five order of convergence. Several examples are given to illustrate the efficiency of the proposed new method and its comparison with other methods.

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Crossref
Publication Date
Sun May 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A New Design of Fractal Optical Modulation
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In this paper it was designed a new fractal optical modulation by using a new iteration of fractal function, the result was analyzed by MTF evaluation, and it compared with results of normal optical modulation.

The normal and fractal optical modulator is a circular disc which has a radius R=9cm, both of them consist of twenty sectors, ten sectors are opaque and the other ten sectors are transmitted for the light.

      The fractal optical modulator contains two patterns, the pattern two can be used to detect the target, and pattern one can be used to lock the target

The best similarity of MTF behavior for normal and fractal Reticle was evaluating the power transparent depends on the size o

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
New Approach for Solving Multi – Objective Problems
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  There are many researches deals with constructing an efficient solutions for real problem having Multi - objective confronted with each others. In this paper we construct a decision for Multi – objectives based on building a mathematical model formulating a unique objective function by combining the confronted objectives functions. Also we are presented some theories concerning this problem. Areal application problem has been presented to show the efficiency of the performance of our model and the method. Finally we obtained some results by randomly generating some problems.

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Crossref
Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Transform Fundamental Properties and Its Applications
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        In this paper, new transform with fundamental properties are presented. The new transform has many interesting properties and applications which make it rival to other transforms.

Furthermore, we generalize all existing differentiation, integration, and convolution theorems in the existing literature. New results and new shifting theorems are introduced. Finally, comprehensive list of this transforms of functions will be providing.

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Crossref (16)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Drug Delivery Technology
Phytochemical screening and isolation of new compounds
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Scopus (5)
Scopus
Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Thioxanthone Derivatives
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This work comprises the synthesis of new thioxanthone derivatives containing C-substituted thioxanthone. To obtain these derivatives, the o-mercapto benzoic acid was chosen as the starting material, which was reacted with dry benzene in sulfuric acid (98 %) to produce the thioxanthone (1). The 2,7-(disulfonyl phosphine imine) thioxanthone (4-8) were prepared from reaction of compound (1) with chlorosulfonic acid gave 2,7-(disulfonyl chloride) thioxanthone (2). Treatment of (2) with sodium azide to produce 2,7-(disulfonyl azide) thioxanthone (3). Condensation of (3) with phosphorus compounds afforded compounds (4-8). The 2,7-(disulfonamide) thioxanthone (9-21) was obtained when co

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Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Modern Applied Science
New Combined Technique for Fingerprint Image Enhancement
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This paper presents a combination of enhancement techniques for fingerprint images affected by different type of noise. These techniques were applied to improve image quality and come up with an acceptable image contrast. The proposed method included five different enhancement techniques: Normalization, Histogram Equalization, Binarization, Skeletonization and Fusion. The Normalization process standardized the pixel intensity which facilitated the processing of subsequent image enhancement stages. Subsequently, the Histogram Equalization technique increased the contrast of the images. Furthermore, the Binarization and Skeletonization techniques were implemented to differentiate between the ridge and valley structures and to obtain one

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