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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
Mon Jul 01 2019
Journal Name
International Journal Of Swarm Intelligence Research
A New Strategy Based on GSABAT to Solve Single Objective Optimization Problem
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This article proposes a new strategy based on a hybrid method that combines the gravitational search algorithm (GSA) with the bat algorithm (BAT) to solve a single-objective optimization problem. It first runs GSA, followed by BAT as the second step. The proposed approach relies on a parameter between 0 and 1 to address the problem of falling into local research because the lack of a local search mechanism increases intensity search, whereas diversity remains high and easily falls into the local optimum. The improvement is equivalent to the speed of the original BAT. Access speed is increased for the best solution. All solutions in the population are updated before the end of the operation of the proposed algorithm. The diversification f

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Schiff – Bases Prepared From Pyromellitic Dianhydride Via Its Hydrazide Derivative
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N, N′- bis[4-hydroxy phenyl] pyromillitdiimide [II] was prepared from the corresponding diamic acid , which was transfered to its new ester by the reaction with chloroethyl acetate [III ], [III] was used to prepare the novel hydrazide derivative [IV] , which was allowed to react with several aldehydes to yield the hydrazones [V – IX]. All the new compounds were synthesized , and characterized by their melting points .HNMR for some of them1FTIR,C,H,N analysis and ,

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis and Study Antibacterial Activity of Some New Polymers Containing Maleimide Group
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Abstract<p>By condensation of benzaldehyde with thiourea in absolute ethanol in the presence of glacial acetic acid as a catalyst, the Schiff base(1-benzylidenethiourea)[I] was synthesized by synthesis of 4-(3-benzylidenethioureido)-4-thioxobut-2-enoic acid compound[II] by reaction of maleic anhydride with schiff base [I] in DMF. When treating compound [II] with ammonium persulfate (NH4)2S2O8 (APS) as an ethanol initiator to obtain polymer [III], compound [III] reacted to polymer [IV] with SOCl2 in benzene. Sulfamethizole, celecoxib, salbutamol, 4-aminoantipyrine to yield polymers [V-VIII], compound [IV] reaction with different drugs. Spectral evidence established the structure of synthesized co</p> ... Show More
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Publication Date
Mon Mar 20 2023
Journal Name
Liquid Crystals
Synthesis and study the mesomorphic behaviour of some new 1,3,4-thiadiazoline derivatives
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Investigation of mesomorphic properties of new 1,3,4-thiadiazolines (which are synthesised via many steps in Scheme 1) was carried out in this study. These compounds are designed to have a heterocyclic unit, a carboxylate linkage group and a polar ether chain at the end of the molecule adjacent to the benzene ring, which enhance the dipolar interactions forces (varied from one to eight carbons) to investigate the association properties of their phases. The structure of the target compounds and the intermediates were confirmed by 1H NMR, 13C NMR, mass and FTIR spectral techniques. Polarised microscopic studies revealed that all the compounds in the series exhibited enantiotropic liquid crystalline properties. This was further confirmed using

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Publication Date
Sun Jan 01 2012
Journal Name
Al-nahrain Journal Of Science
Synthesis and Characterization of New Azo Dye Complexes with Selected Metal Ions
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Coupling reaction of 2-amino benzoic acid with phenol gave the new bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, FT-IR and UV-Vis spectroscopic technique. Treatment of the prepared ligand with the following metal ions (CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2]. The prepared complexes were characterized using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentr

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Publication Date
Thu Dec 01 2022
Journal Name
Wiadomości Lekarskie
EVALUATION OF TWO CRYOPROTECTANTS USED IN A NEW HUMAN SPERM CRYOPRESERVATION TECHNIQUE
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The aim: To examine the efficiency of different concentrations of Dimethyl sulfoxide (DMSO) and glycerol as a cytoprotectants in protection of human sperms during cryopres¬ervation in this technique. Materials and methods: Thirty oligozoospermic semen samples were used in this study. Samples diagnosed according to WHO 2010 criteria. Sheep’s ovarian follicles obtained from local slaughterhouse and prepared by slicing the ovaries and evacuating the follicular fluid and oocyte. Each semen sample divided into six equal parts, and diluted 1:1 with cryosolution contains 5%, 10%, 15% DMSO or glycerol and injected within the emptied follicles. After freezing and thawing, the semen mixture aspired outside the follicles and sperm concentr

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of New Cephalosporins of Expected Improved Activity and Resistance Against -Lactamases
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The development of new cephalosporins with improved activity against resistant microbes, such as, MRSA (methicillin resistant Staph. aureus), P. aeruginosa, is of high potential. Chemical synthesis of two new series of thiadiazole linked to cysteine (series 1) and cephalosporins containing thiadiazole linked to cysteine through disulfide bond (series 2) were achieved. The chemical structures of the synthesized compounds were confirmed using spectral (FT-IR, 1H-NMR) and elemental microanalysis. The incorporation of privileged chemical moieties, such as, thiadiazole, Schiff base, cysteine and sulfonamide, has been found to have great contribution to the antimicrobial activities. Compounds of series 1 (1

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Publication Date
Fri Jun 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A Micro Computed Tomography Assessment of New Carrier-Based Root Canal Fillings
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Background: The main aim of the present study is to qualify and quantify voids formation of root canals obturated with GuttaCore (GC) and experimental Hydroxyapatite polyethylene (HA/PE) as new carrier-based root canal fillings by using micro computed tomography scan. Materials and methods: In the present study, eight straight single-rooted human permanent premolar teeth are selected and disinfected, then stored in distilled water. The teeth decoronated leaving a root length of 12mm each. The root canals instrumented by using crown down technique and the apical diameter of the root canal prepared to a size # 30/0.04 for achieving standardized measurements. A 5mL of 17% EDTA used to remove the smear layer followed by 5mL of 2.5% NaOCl and r

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Publication Date
Mon Nov 01 2021
Journal Name
Bioorganic Chemistry
A new class of cytotoxic agents targets tubulin and disrupts microtubule dynamics
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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of Few New Carrier Polymers Derived from 2-hydrazinylbenzo[d]thiazole
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2-hydrazinylbenzo[d]thiazole compound [1] is produced from reaction of 2-mercapto-benzothiazole with hydrazine hydride in ethanol. Compound [1] reacted with maleic anhydride in DMF to produce (Z)-4-(2-(benzo[d] thiazol-2yl) hydrazinyl)-4-oxobut-2-enoic acid [compound (2)]. While the treatment of compound [2] with the ammonium persulfate (NH4)2S2O8 (as the initiator) in order to produce compound [3], then compound [3] reacted with thionyl chloride in benzene to produce compound [4], finally compound [4] reaction with various drugs: cephalexin, amoxicillin, sulfamethizole, elecoxib obtained polymers [5–8]. The structure of synthesized compounds identified by spectral data: fourier transform infrared (FTIR) and proton nuclear magneti

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