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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
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Interactions Investigation of New Composite Material Formed from Bauxite and Melamine-Urea Formaldehyde Copolymer
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In this study the Bauxite has been activated and used to prepare two complexes: Bauxite - urea and Bauxite - melamine, these complexes were merged and polymerized with formaldehyde to prepare the complex Bauxite polymer - urea - melamine - formaldehyde (modified Bauxite). In the Bauxite-urea complex XRD results indicate that the urea molecules penetrate among the layers of the crystal plane (110) of the Gibbsite mineral while in the Bauxite-melamine the interaction was at the outer surface of the Bauxite forming minerals because the relatively large volume of the melamine molecule. FT-IR results show the interaction of these two bases with Bauxite was mainly based on the hydrogen bonding and in less extent on the coordination between N l

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Nanocomposite Derivatives From Thiadiazole Polymers /Silica Synthesis and Characterization using Free Radical Polymerization
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A new class of thiadiazole /silica nanocomposites with chemical bonds between thiadiazole monomers and modified nanosilica surface were synthesized by free radical polymerization. Presence silica nanoparticles in the structure of  nanocomposite showed effectively improve the physical and chemical properties of Producing polymers. A nanocomposite material with feature properties comparison with their polymers, The structure and morphology of the synthesis materials were investigated by FT-IR spectrum which display preparation new thiadiazole compounds and polymerization monomers. FT-IR showed disappeared double bond (C=C) of monomers, due to produce long chains of thiadiazole polymers and nanocomposite. X-ray diffraction gave idea ab

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
He-Ne Laser Irradiation Encourages reparative processes After cartilage loss in New Zealand rabbits
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Many therapeutic methods used to encourage reparative processes of cartilage and accelerate their healing such as drugs, magneto-laser and so on. Twenty four adult New Zealand rabbits used in this study. They were divided in to two groups; control and treaded with He –Ne laser. A square skin flap done on the medial aspect of both auricles followed by pealing a square piece of cartilage from the auricle then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated with He –Ne laser 5mw power for seven days began after the operation directly. 3 rabbits from each group used for collection of specimens for histopathological examination at the 1, 2, 4 & 6 weeks post the operation. Significant

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Synthesis and Study the Biological Activity of New Heterocyclic Compounds Derived From Hydrazide Derivatives
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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)
Preparation, Characterization and Prophylactic Study of New Microsphere Containing Doxycycline against Diseases of Shrimp
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Therapeutically and prophylactically using Microspheres containing doxycycline isolated from shell of shrimp. Low molecule weight poly lactic acid was prepared. In this study, Poly lactic acid (PLA)/ poly vinyl alcohol (PVA)/poly ethyleneglycol(PEG) loading doxycycline blend solutions was prepared. Also Poly lactic acid (PLA)-Tannin blend via solvent evaporation method was prepared. Microspheres of chitosan/gelatin microsphere loading doxycycline was prepared by emulsion crosslinking technique. Both microsphere and blends were characterized by Fourier transform infrared (FTIR) spectrophotometer. The FTIR spectra were shown distinguish bands. The in vitro release of doxcycline from its matrix at pH 7 was studied. The prophylactic

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A New Biological System For Detecting Environmetal Carcinogens And /Or Mutagenes And Their Adversary
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A  new  test  system  for  detecting  environment  carcinogenes and/or  mutagenes  and  their  adversary  It  has  been  induced.  One hundred and fifty   mutants   were isolated from   the basidiomycete fungus Coprinus cinereus   which were   resistant to guanine analogue S- az.aguanine .All the spontaneous and induced with UV light origin mutants were isolated from the wild type strains Bc9/6.6 and  Hd5.5

.These mutants were te ted on selective medium containing  different

concentrations of the analogue and also to their ability to usc purine bases and their degredated &nbs

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
New Synthesis of Cyclic Imide Compounds for Ampicillin Drug and Studying Their Biological Activity
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Some new cyclic imides are prepared by the reaction of ampicillin drug with different cyclic anhydrides as a first step to form amic acids for ampicillin drug. The second step includes the reaction of prepared amic acids with acetic anhydride and anhydrous sodium acetate with heating in THF as a solvent to give cyclic imide compounds. These compounds are identified by melting points, FT-IR, 1H-NMR, and biological activity

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Organic Synthesis of Some New Compounds Derived from Furfural and Their Evaluation as Antioxidants
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Heterogeneous organic compounds play an important role in our daily life as they contribute in many medical and industrial fields and are in continuous development as a result of the preparation of new derivatives with different properties. From this premise, the goal of this work appears, which is preparation of (four, five, six, and seven) membered ring systems derived from furfural, by its reaction with different aromatic aldehydes, and record their antioxidant activity by using free radical scavenging method of DPPH radicals. The new ring systems are synthesized by reacting the prepared Schiff-bases with different ring closure agents (chloroacetyl chloride, mercaptoaceticacid, anthranilic acid, and phthalic anhydride), the prep

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Schiffs Bases Derived from D-Erythroascorbic Acid and Pyrimidines
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   The new C-5 schiff bases derived from D-erythroascorbic acid contaning pyrimidine unit were synthesized by condensation of D-erythroascorbic acid with aromatic amine (containing pyrimidine unit)in dry benzene using glacial acetic acid as a catalyst.               D-erythroascorbic acid was synthesized by four steps(Schem 1), while the aromatic amine which is containing oxopyrimidine or thiopyrimidine synthesized by the reaction of chalcone urea or thiourea in acid or basic medium, respectively  .              The structure of synthesized compounds have been characterized by their melting

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Publication Date
Wed Jul 10 2024
Journal Name
Pharmacia
Molecular docking, ADMET, synthesis and evaluation of new indomethacin hydrazide derivatives as antibacterial agents
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Bacterial infections pose an ongoing challenge due to resistance developed by infectious bacteria. So much research targeting designing new antibacterials is published annually. Our goal is to synthesize compounds that have given antibacterial activity according to molecular docking against the chosen target protein and that have acceptable ADMET properties that can be synthesized and used in the future. New 2-(5-methoxy-1-(4-chlorobenzene)-2-methyl-1H-indol-3-yl)acetohydrazide derivatives’ antibacterial efficacy against two common strains of Gram-negative and Gram-positive microorganisms has been developed, produced, and investigated. Sophisticated, modern analytical methods, including ATR-FTIR and 1H NMR spectroscopy, were used

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