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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
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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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
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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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Synthesis of New Amide and ThioUrease Compounds.
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The reaction of some new Schiff bases ( 2-[(2-Amino – ethylimino)-methyl]-R , 2-({2-[(R-benzylidene)-amino]-ethylimino}-methyl)-R with Benzoyl chloride or Acetyl chloride were carried out. Subsequent reactions of these products N-(2-Amino-ethyl)-N-[Chloro-(R) –methyl]-benzamide or N-(2-{?-[chloro-(R) –methyl]-amino}-ethyl)-N-[chloro-(R) –methyl]- benzamide with thiourea afforded thioureas compounds. The synthesized compounds were confirmed by their IR,UV,spectra and C.H.N. analysis.

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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
Wed Jul 17 2019
Journal Name
Advances In Intelligent Systems And Computing
A New Arabic Dataset for Emotion Recognition
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In this study, we have created a new Arabic dataset annotated according to Ekman’s basic emotions (Anger, Disgust, Fear, Happiness, Sadness and Surprise). This dataset is composed from Facebook posts written in the Iraqi dialect. We evaluated the quality of this dataset using four external judges which resulted in an average inter-annotation agreement of 0.751. Then we explored six different supervised machine learning methods to test the new dataset. We used Weka standard classifiers ZeroR, J48, Naïve Bayes, Multinomial Naïve Bayes for Text, and SMO. We also used a further compression-based classifier called PPM not included in Weka. Our study reveals that the PPM classifier significantly outperforms other classifiers such as SVM and N

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Publication Date
Thu Jan 01 2026
Journal Name
Journal Of The Iranian Chemical Society
Synthesis, characterization and evaluating their activity as antioxidants and anticancer of new metal ion complexes with new Azo dye
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Publication Date
Thu Jan 01 2026
Journal Name
Journal Of The Iranian Chemical Society
Synthesis, characterization and evaluating their activity as antioxidants and anticancer of new metal ion complexes with new Azo dye
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This paper presents a new Azo dye that was prepared from the reaction of the Benzene-1,2-diamine and 1-(2,4,6-Trihydroxy-phenyl)-ethanone, Azo dye was used to prepare a new series of complexes with general formula: [Co2(H4L) Cl2(H2O)4] and [M2(H4L)Cl4(H2O)2] (M= Cr+3, Fe+3,Rh+3 and Ru+3). The prepared materials were different measurements including to infrared, ultraviolet-visible, and mass spectrometry, as well as thermo gravimetric analysis, differential calorimetry, and elemental analysis. Conductivity, magnetic susceptibility, metal content, and chlorine content of the complexes were also assessed. The complexes prepared from the dye were used to determine their ability to inhibit free radicals by measuring their antioxidant capacity us

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير القدرة الإدارية في إستدامة الأرباح المحاسبية: بالتطبيق على عينة من شركات القطاع الصناعي المدرجة في سوق العراق للأوراق المالية
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The research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requi

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

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