This research aims at know the position of Al-Jassas Al- Hanafi (D. 370 AH) of  "As-Sifat Al- Khbriya", through his interpretation: (the provisions of Qur'an), by studying his interpretation of the verses related to this issue.

The most significant results of this study that Al-Jassas did not consider the words that called: "As-Sifat Al- Khbriya" as adjectives to Allah almighty, but he consider them contained an inappropriate meaning to Allah almighty, thus it must be referred to the perfect arbitrator, so he was believe in opinion of interpretation. and interpretations of Al-Jassas for the related of the Qur'an verses relat

Abstract

The research aims to identify the extent of the practice of social responsibility in accordance with the social dimension and diagnosis of constraints applied.

Find the problem represented by the Social Responsibility and obstacles facing application in Baghdad Municipality through their workers trends analysis.

The adoption of the statistical method to analyze the data and information gathering, and selected municipalities of Adhamiya and Kadhimiya deliberate manner applied as a state and municipal councils of both cities as representatives of the local community to be the subject of research and comparison between them to see the reality of soci

This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity D

This study revolves around the rapid changes of science and a comparison of the formal and practical aspects and the reason behind summoning the changes and their types, which are subject to the influence of the recipient. This transformation represents formal and intellectual production cycles and formal functional generation that is subject to the goals of the system of multiple differences at the level of time and place. It meets the needs and the request for change, but access to it comes through multiple systems and portals that are different from the normal and the usual, so this study was called (meta and its dimensions in the designed biological formation (virtual reality environment - a model). The research seeks to find solutio

  In this paper, we investigate the connection between the hierarchical models and the power prior distribution in quantile regression (QReg). Under specific quantile, we develop an expression for the power parameter ( ) to calibrate the power prior distribution for quantile regression to a corresponding hierarchical model. In addition, we estimate the relation between the  and the quantile level via hierarchical model. Our proposed methodology is illustrated with real data example.

It sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.

Solid waste generation and composition in Baghdad is typically affected by population growth, urbanization, improved economic conditions, changes in lifestyles and social and cultural habits.

A burning chamber was installed to burn cellulosic waste only. It was found that combustion reduced the original volume and weight of cellulosic waste by 97.4% and 85% respectively.

A batch composting study was performed to evaluate the feasibility of co-composting organic food waste with the cellulosic bottom ash in three different weight ratios (w/w) [95/5, 75/25, 50/50].

The composters were kept in controlled aerobic conditions for 7 days. Temperature, moisture, and pH were measured hourly as process succe

In this paper, an analytical solution describing the deflection of a cracked beam repaired with piezoelectric patch is introduced. The solution is derived using perturbation method. A novel analytical model to calculate the proper dimensions of piezoelectric patches used to repair cracked beams is also introduced. This model shows that the thickness of the piezoelectric patch depends mainly on the thickness of the cracked beam, the electro-mechanical properties of the patch material, the applied load and the crack location. Furthermore, the model shows that the length of the piezoelectric patches depends on the thickness of the patch as well as it depends on the length of the cracked beam and the crack depth. The additio

In this paper, an analytical solution describing the deflection of a cracked beam repaired with piezoelectric patch is introduced. The solution is derived using perturbation method. A novel analytical model to calculate the proper dimensions of piezoelectric patches used to repair cracked beams is also introduced. This model shows that the thickness of the piezoelectric patch depends mainly on the thickness of the cracked beam, the electro-mechanical properties of the patch material, the applied load and the crack location. Furthermore, the model shows that the length of the piezoelectric patches depends on the thickness of the patch as well as it depends on the length of the cracked beam and the crack depth. The additional flexibil

Background: This study aimed to determine the cephalometric values of tetragon analysis on a sample of Iraqi adults with normal occlusion. Material and methods: Forty digital true lateral cephalometric radiographs belong to 20 males and 20 females having normal dental relation were analyzed using AutoCAD program 2009. Descriptive statistics and sample comparison with Fastlicht norms were obtained. Results: The results showed that maxillary and mandibular incisors were more proclined and the maxillary/mandibular planes angle was lower in Iraqi sample than Caucasian sample. Conclusion: It's recommended to use result from this study when using tetragon analysis for Iraqis to get more accurate result.