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joe-2575
المخاطر المسببة للمطالبات والاجراءات التي يمكن اتباعها من اجل تجنبها او تخفيضها الى اقل ما يمكن
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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.

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Publication Date
Sat Oct 01 2022
Journal Name
Lark Journal
The problem of synonyms and similar words in the translation of the Holy Quran into Russian (based on the translation by Elmir Kuliev) اشكالية الترادف والكلمات المتقاربة في المعنى في ترجمة القران الكريم الى اللغة الروسية (بناءا على ترجمة إلمير كولييف) Проблема синонимов и близких по значению слов в переводе Священного Корана на русский язык (на материале перевода Эльмира Кулиева)
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In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)
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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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