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Divine attributes In Islamic thought
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The subject of divine attributes is one of the most important Islamic tenets, which must be
To stand up to its accuracy and multiplicity unlike the difference of speech, which led the teams to disbelieve
The other, when they were engaged in the issue of divine attributes, but they are agreed and assembled on
That God is one in himself and his qualities and actions. It is not similar to Himself and does not have two qualities of sex
One . It has no similar or real similarity between its qualities and the qualities of the creatures, as well as the acts of God
God is one in His actions and does not share it with anyone, and they have based their consensus on belief
In the unity of God and the unification of Raboubiya and the unification of attributes to what is stated in the Qur'an and Sunnah
Nabawiyya, and Muslims unanimously agreed that God is characterized by the qualities of perfect probation
Self-proclaimed by the Creator himself, and the Koran and the Sunnah, and purified, and so it was
The pure unification was their doctrine and Tanzanization was the main tenet of their doctrines. The first breast of Islam is based on submission to what is stated in the Koran, the Sunnah,
Despite their unanimity on the unity of God and their praise of God, the problem of attributes
The Divine has appeared and been spoken among the speaking groups, and opinions have been interpreted in their interpretation
And divergent statements in several doctrines, the researcher will try to address these issues and get to
Scientific results, and God the conciliator.

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Publication Date
Tue Aug 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation of Corrosion Pits in Esthetic Coated Stainless Steel Orthodontic Archwires in Dry and Wet Environment at Different Intervals (An In Vitro Study)
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Background: The demand for esthetic orthodontic appliances is increasing; so the esthetic orthodontic archwires were introduced. Among them, Teflon and Epoxy coated stainless steel archwires. The amount of force available from the archwire depends on the structural properties and susceptibility to corrosion. All metallic alloys are changed during immersion in artificial saliva, chlorhexidine mouthwash andtoothpaste, but their behaviors differ from one type to another. They corrode at different rates, which lead to decrease the amount of force applied to the teeth. This in vitro study was designed to evaluate the corrosion pits in stainless steel archwires coated with Teflon and with Epoxy in dry and after immersion in artificial saliva, chl

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the use of automated accounting systems technology in enhancing the efficiency and effectiveness of the internal control system.: دراسة تحليلية لعينة من الموظفين العاملين في اقسام المحاسبة والتدقيق في الجامعات البحرينية
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The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Cost awareness of activation of strategic cost management techniques of industrial units: A prospective study at the General Company for the manufacture of medicines and medical supplies in the province of Mosul
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The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Absorption and Fluorescence Properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione. A Covalent Fluorescence in Solution and in the Solid State
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In the cuurent article, the photophysical properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione were investigated. The visible absorption bands at 527, 558 and 362 nm in propylene carbonate and the compound was found to be fluorescent in solution and in the plastic film with emission wavelengths between 550- 750 nm. The Stokes Shift of P.C., acetonitrile, diethyl ether, Tetrahydrofuran THF, cyclohexane, dibutyl ether, and dichloromethane DCM  are 734, 836, 668, 601, 601, 719, and 804 cm-1 in respectively. The Stokes Shift Δ was less in THF and cyclohexane, than the solvents, which indicates that the energy loss is less between the excitation and fluorescence states. The

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of salary Domiciliation in the rate of return on assets (ROA): Applied research of a sample of Iraqi banks
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Abstract

The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of the Translation of Poetic Poem Into an Artistic Picture in the Achievement of Retention Among Fifth Grade Students
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The purpose of this research is to identify
the effect of the translation of poetic poem into an artistic picture in the achievement of retention among fifth grade students.
In order to verify the research goal, the first two hypotheses were determined. There are no statistically significant differences between the average scores of the experimental group who study (according to the technical picture) ) And the control group (according to the traditional method of art education) at the level of significance (0,05). The second is that there are no statistically significant differences between the average of the experimental group who study (according to the technical picture) and the control group who study (On According to the trad

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The counseling needs for classroom teachers specialization in Jerash University from their point of view and its relationship with certain variables
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This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Usage of non-linear programming in building a mathematical model for production planning according to discount constraints put on bought amount
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Abstract

 This research deals will the declared production planning operation in the general company of planting oils, which have  great role in production operations management who had built mathematical model for correct non-linear programming according to discounting operation during raw materials or half-made materials purchasing operation which concentration of six main products by company but discount included just three products of raw materials, and there were six months taken from the 1st half of 2014 as a planning period has been chosen . Simulated annealing algorithm  application on non-linear model which been more difficulty than possible solution when imposed restric

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