Preferred Language
Articles
/
jpgiafs-509
Customer Satisfaction... New Accounting Revolution
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 05 2017
Journal Name
Int’l Journal Of Advances In Chemical Engg., & Biological Sciences
Morpho-taxonomic Study of Tabanus indrae Hauser, 1939 (Diptera: Tabanidae). New Record for Iraq
...Show More Authors

This work was included external morphological study of horse fly Tabanus indrae Hauser 1939 new record in Iraq, which belongs to family: Tabanidae order: Diptera. The study was involved the most important taxonomic external characters of the: head, thorax, abdomen and their appendages which are: antenna, maxillary palp, wings, legs, spotting in coloring pattern and female genitalia of abdomen

Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis and biological activity of new esters derived from D-fructose-containing isoxazole moiety
...Show More Authors

Background: Isoxazoles are an important class of five-membered unsaturated heterocyclic compounds. They show several applications in diverse areas such as pharmaceuticals, agrochemistry and industry. Isoxazoles are also found in natural sources showing insecticidal, plant growth regulation and pigment functions. Current study was conducted for synthesis of twenty five new Isoxazole derivatives and to evaluate the in vitro antibacterial activities of these derivatives. Methods: Benzaldoxime and their substituted [I] ae were prepared via addition-elimination reactions between aromatic aldehyde and hydroxylamine hydrochloride. In a second step, para-or meta-substituted benzaldoximes [I] ae were reacted with N-chlorosucceinimide in DMF to yield

... Show More
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Description of a new species of leafhopper Cicadella lataeilla nov. (hemiptera: cicadellidae) from Iraq
...Show More Authors

The present study introduces description of new species of leafhopper Cicadella latreilla nov. External morphological characters particularly female genitalia were discussed and illustrated, shape of male abdominal apodeme, chaetotaxy of genital style and genital plate of male genitalia, shape of Aedeagus and connective . The external morphological characters were: spotting patterns of vertex, face, pronotum of prothorax, and metothorax, and of lower and upper valves of ovipositors,shape of female seventh abdominasternum.

View Publication Preview PDF
Crossref
Publication Date
Sun Mar 03 2013
Journal Name
Journal Of Al-nahrain University
Synthesis and Characterization of Some New 1,2,3-Triazole, Pyrazolin-5-one and thiazolidinone Derivatives
...Show More Authors

Five membered heterocyclics derivatives were synthesized in this work by three routes. The first route includes the synthesis of N-benzoic acid 1,2,3,-triazole derivatives (3),(4) by diazotation of methyl-2-amino benzoate and treating the resulted salt (1) with sodium azide and ethyl acetoacetate or acetyl acetone, respectively. In the second route, derivatives of pyrazole (8) pyrazolin-5-one (9), (10) were prepared by the reaction of the salt (1) with some active methylene compounds to give the corresponding hydrazones derivatives (5-7) which then they were treated with hydrazine hydrate. The third route afforded the synthesis of three derivatives (12), (15a), (15b) of thiazolidinone by two different methods. AII compounds were confirmed b

... Show More
Preview PDF
Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Phthalimides Containing 1, 2, 4-triazole and Imine Group
...Show More Authors

       Several new derivatives of 1, 2, 4-triazoles linked to phthalimide moiety were synthesized through following multisteps. The first step involved preparation of 2, 2-diphthalimidyl ethanoic acid [2] via reaction of two moles of phthalimide with dichloroacetic acid. Treatment of the resulted imide with ethanol in the second step afforded 2,2-diphthalimidyl ester[3] which inturn was introduced in reaction with hydrazine hydrate in the third step ,producing the corresponding hydrazide derivative[4] .The synthesized hydazide  was introduced in different synthetic paths including treatment with carbon disulfide in alkaline solution then with hydrazine hydrate to afford the new 1,2,4-triazole[10] .Reaction of com

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
New Versions of Liu-type Estimator in Weighted and non-weighted Mixed Regression Model
...Show More Authors

This paper considers and proposes new estimators that depend on the sample and on prior information in the case that they either are equally or are not equally important in the model. The prior information is described as linear stochastic restrictions. We study the properties and the performances of these estimators compared to other common estimators using the mean squared error as a criterion for the goodness of fit. A numerical example and a simulation study are proposed to explain the performance of the estimators.

View Publication Preview PDF
Scopus (6)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Jun 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization, Thermal and Biological Study of New Organic Compound with Some Metal Complexes
...Show More Authors

A new set of metal complexes by the general formula [M(P)2(H2O)2]Cl2 has been prepared through the interaction of the new Ligand [N1, N4-bis(4-methoxyphenyl)succinamide] (P) derived from succinyl chloride with p-anisidine with the transition metal ions [Cu(II), Mn(II), Cd(II), Co(II) and Ni(II)]. Compounds diagnosed by TGA, 1 H, 13CNMR and Mass spectra (for (P)), Fourier-transform infrared and Electronic spectrum, Magnetic measurement, molar conduct, (%M, %C, %H, %N). These measurements indicate that (P) is associated with the metal ion in a bi-dentate fashion by nitrogen atoms (the amide group), and the octahedral composition of these complexes is suggested. Staphylococcus Aureus (+) and Escherichia Coli (–) were studied for the antibact

... Show More
Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
HAEMOPROTEIDS OF THE AVIAN FAMILY RALLIDAE IN IRAQ WITH DESCRIPTION OF A NEW SPECIES
...Show More Authors

A survey of haemoproteids among the eight species of Iraq rallids were carried out in the
middle, south, and west of Iraq. Two haemoproteods were recorded, Haeomproteus porzanae
(Galli-Valerio, 1907) as a new record for Iraq and the new species H. baghdadensis described
from Fulica atra L. collected in the middle of Iraq.

View Publication Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Development of natural convection heat transfer in heat sink using a new fin design
...Show More Authors

Scopus (2)
Scopus
Publication Date
Tue Jun 01 2021
Journal Name
Bulletin Of Electrical Engineering And Informatics
A new pseudorandom bits generator based on a 2D-chaotic system and diffusion property
...Show More Authors

A remarkable correlation between chaotic systems and cryptography has been established with sensitivity to initial states, unpredictability, and complex behaviors. In one development, stages of a chaotic stream cipher are applied to a discrete chaotic dynamic system for the generation of pseudorandom bits. Some of these generators are based on 1D chaotic map and others on 2D ones. In the current study, a pseudorandom bit generator (PRBG) based on a new 2D chaotic logistic map is proposed that runs side-by-side and commences from random independent initial states. The structure of the proposed model consists of the three components of a mouse input device, the proposed 2D chaotic system, and an initial permutation (IP) table. Statist

... Show More
View Publication
Scopus (12)
Crossref (6)
Scopus Crossref