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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
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization, and Antimicrobial Evaluation of New Ceftriaxone Derivatives
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The present study was designed to synthesize a number of new Ceftriaxone derivatives by its involvement with a series of different amines, through the chemical derivatization of its 2-aminothiazolyl- group into an amide with chloroacetyl chloride, which on further conjugation with these selected amines will produce compounds with pharmacological effects that may extend the antimicrobial activity of the parent compound depending on the nature of these moieties.

Ceftriaxone was first equipped with a spacer arm (linker) by the action of chloroacetyl chloride in aqueous medium and then further reacted with seven different aliphatic and aromatic amines which resulted in the production of the aimed final target products. The syntheses

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
New Spectrophotometric Estimation and Cloud Point Extraction of Cefdinir
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A sensitive spectrophotometric method was developed for the estimation of cefdinir (CFD), a cephalosporin species. This study involves two methods, and the first method includes the preparing of azo dye by the reaction of CFD diazonium salt with 4-Tert-Butylphenol (4-TBP) and 2-Naphthol (2-NPT) in alkaline medium, which shows colored dyes measured at λmax 490 and 535 nm, respectively. Beer's law was obeyed along the concentration range of (3-100) μg.ml-1. The limits of detection were 0.246, 0.447 μg.ml-1 and molar absorptivities were 0.6129×104, 0.3361×104 L.mol-1cm-1 for (CFD-4-TBP) and (CFD-2-NPT), respectively. The second method includes preconcentration for cefdinir dyes by using cloud point extraction in the presence of Triton

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
New record of the species Spongilla lacustris L. (Porifera)
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The species Spongilla lacustris was identified for the first time in Iraq, it was found during winter 1998 in an irrigation canal within the campus of the University of Baghdad (Jadiriah), water is drawn from Tigris river. The specimens were found in water samples of sizes ranging between 5-50 cm with yellowish color . It was found in two habitats , one as attached on submerged aquatic plant Ceratophyllum sp., and the other on the canal bottom (concret material). Some physico- chemical characters were determined including conductivity ,salinity , pH, total alkalinity, total hardness, Ca ,Mg ,anddissolved oxygen. Water quality was fresh , alkaline, hard and well aerated.

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Publication Date
Thu Dec 01 2011
Journal Name
Proceedings Of 2011 International Conference On Computer Science And Network Technology
A new proposed handoff scheme for mobile communication systems
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There are many studies dealt with handoff management in mobile communication systems and some of these studies presented handoff schemes to manage this important process in cellular network. All previous schemes used relative signal strength (RSS) measurements. In this work, a new proposed handoff scheme had been presented depending not only on the RSS measurements but also used the threshold distance and neighboring BSS power margins in order to improve the handoff management process. We submitted here a threshold RSS as a condition to make a handoff when a mobile station moves from one cell to another this at first, then we submitted also a specified margin between the current received signal and the ongoing BS's received signal must be s

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Publication Date
Sun Jun 01 2025
Journal Name
Archives Of Medical Research
Galectins: A New Frontier in Gastroesophageal Reflux Disease Research
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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
New Types of Pseudo Ideals in Pseudo Q-algebra
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In this paper, we introduce the notions of Complete Pseudo Ideal, K-pseudo Ideal, Complete K-pseudo Ideal in pseudo Q-algebra. Also, we give some theorems and relationships among them are debated.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Economic globalization adapts to a new stage of development
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the pursue of social  systems history present to us solid evidence that the collapse of  that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate  auto adaptation mechanism and use it excellently in the right time.

The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Weldability of New Material Sandwich Steel for Automotive Applications
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Todays, World is faced an energy crisis because of a continuous increasing the consumption of fuels due to intension demand for all types of vehicles. This study is one of the efforts dealing with reduce the weight of vehicles by using a new material of sandwich steel, which consists of two skin steel sheets with core of a polymer material. Resistance spot welding (RSW) can be easily implemented on metals; however a cupper shunt tool was designed to perform the resistance welding of sandwich steel with DP800 cover sheets to resolve a non-conductivity problem of a polymer core. Numerical simulations with SORPAS®3D were employed to test the weldability of this new material and supported by many practical experiments. In conclus

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Publication Date
Wed Jun 10 2009
Journal Name
Iraqi Journal Of Laser
A new achromatic glass for near infrared laser instruments
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This research investigates new glasses which are best suitable for design of optical systems
working in the infrared region between 1.01 to 2.3μm. This work is extended to Oliva & Gennari
(1995,1998) research in which they found that the best known achromatic pairs are (BAF2-IRG2; SRF2-
IRG3; BAF2-IRG7; CAF2-IRGN6; BAF2-SF56A and BAF2-SF6). Schott will most probably stop the
production of these very little used and commercially uninteresting IRG glasses. In this work equally
good performances can be obtained by coupling BAF2, SRF2&CAF2 with standard glasses from Schott
or Ohara Company. The best new achromatic pairs found are (SRF2-S-TIH10; CAF2-S-LAL9; CAF2-SLAL13
and CAF2-S-BAH27). These new achromatic pai

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Towards a new global leadership to combat international terrorism
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In the early 1990s, as the beginning of the new unilateral leadership of global power by the United States, a new climate of rivalry emerged between revolutionary jihad and national jihad. Al-Qaeda has played on both sides to promote its agenda in support of global jihad. The veteran Afghan warriors returned to the Arab world after the play against the Soviet army "infidel" in Afghanistan after the Soviet invasion of Afghanistan in 1979 and until the disintegration of the Soviet Union in 1990. The Arab world is looking for roles to attract international forces seeking to implement specific projects that need a combat tool . Al-Qaeda has tried to exploit national conflicts and the emergence of sectarian political streams in the Middle Eas

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