Talking about the construction industry, they frequently characterized by risk, where most of the construction projects involved in the property being fraught with risks and uncertainty, and this is due to the complexity of the industry and the length of the project, and the large number of parties that have a relationship with them. The risks in the projects is a reality that can not be neglected or ignored or canceled, but must be managed properly and so transferred, distributed or transferred, and in any case be required to avoid the impact (if possible) or reduce the losses caused them to a minimum.
It is noted that the bulk of the claims between the contracting parties arising from those risks where those claims either extension or compensation or extension and compensation together, causing an increase in the cost and duration of the project construction and thus exposed the project manager and architect of the cost problem of building the project within budget and the prescribed period. Recognizes Parties on those claims to be settled through follow-up and resolution takes time and effort "significant" and which may extend for many years after the end of the contract, as well as no one can predict the final outcome of this settlement, although it was in many cases in additional losses to the party who made those Claims believing they زٍؼٛػ for some of the losses incurred by the former, and therefore called for the need to conduct a study of the risks that lead to get these claims and to analyze them in order to identify risks causing compensation claims, as well as causing claims extension and its impact on construction projects and how departments and actions that can be taken to avoid or minimize those risk (in addition to the use of methods and modern techniques to predict the impact of those risks on the cost of the project, which help control and minimize the impact of those claims in construction projects). Results showed that risks causing compensation claims, as well as causing claims ot the most prominent "were errors in guessing, paras created in addition to changes in designs, has also been reached on a number of actions that would lead to avoid or reduce these risks to as little as possible.
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
... Show MoreThe aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a
... Show Moreملخـــص البحــــث
يعدُّ السيد محمد المالكي صاحب عقيدة سليمة، وخلق قويم من كل شائبة، فعقيدته عقيدة السلف الصالح من أهل السنة والجماعة، والتي تنبذ البدع، وتتبرأ من الغلو والتكفير، فكان جامعاً للمسلمين على اختلاف مذاهبهم؛ لأن منهجه الجمع بين العلم والعمل والروحاني، والدعوة الإصلاحية المبنية على احترام وجهات النظر والتسامح، فكان بحق إماماً من أئمة المسلمين عقيدة و
... Show Moreالمستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة
The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp
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