The study aimed at evaluating the success of Tartos Port Container Terminal investing by the private sector in promoting its operational and financial performance. The study analyzed the operational and financial indicators for the Container Terminal
before and after the entrance of the private sector. The period of the study started from 2004 until 2010 by considering 2007 an intermediate year. The study used the appropriate statistical methods such as t- test and Mann Whitney Test for comparing the performance of the terminal before and after the entrance of the private sector. The study found significant improvement of operational and liquidity indicators and significant decrease of leverage and profitability indicators, and some notable recommendations were the necessary of doing some reforms on the public sector companies which can increase the flexibility and the speed of the decisions making process, and the possibility of relying on privatization and public private partnership to fix some public sector enterprises that became unable to compete with the private sector.
This research aims to verify the role of the organizational dependence of the internal auditor in achieving his professional independence on the administrative and economic public sector in Syria by filling in a questionnaire distributed to a random
sample of employees in different sites and centers. The results of the field study confirm the validity of all study hypotheses which say that the internal auditor must be related to one of the parties proposed by the study which are: the Board of Directors, the central body of supervision and inspection, the Central Agency for Financial Control. However The internal auditor dependence to the central body of supervision and inspection had greater attention by the study sample, with a focus on the appointment process, which represents the biggest threat to the professional independence of the internal auditor from the viewpoint of the study samples.
فإن موضوع زكاة الملك العام (المال العام) يعد من الموضوعات المهمة في هذا العصر، و ذلك لتوسع الدولة المعاصرة في القطاع العام الاقتصادي ، و تمددها في الأنشطة التجارية و الزراعية و الصناعية و المصرفية و التأمينية و الخدماتية، و منافستها للقطاع الخاص في ه
ذه الأنشطة.
و لما كان البعد الفقهي هو البارز في هذا الموضوع ،فقد رجعت إلى عدد وافر من المراجع الفقهية القديمة و المعاصرة.
و قسمت البحث إلى مبحثين ، تكلمت في المبحث الأول عن التأصيل الشرعي لتعلق الزكاة بالملك الخاص دون العام، و في المبحث الثاني: زكاة الأموال العامة المستثمرة في القطاع العام .
ثم لخصت أهم نتائج البحث.
يهدف هذا البحث لبيان أهم الوسائل التي اتخذها الاقتصاد الإسلامي من أجل مكافحة الفساد
الاقتصادي في القطاع الحكومي. و تتمثل هذه الوسائل في غرس العقيدة الإسلامية، و تنمية القيم
الخلقية في الأفراد، و تأمين المعيشة الكريمة لهم، و الإشراف عليهم، و مراقبة
سلوكهم، و مكافأة
المحسن منهم، و معاقبة المسيء الذي يتعدى على المال العام، أو يقصر في حفظه، و حمايته. و اهتم
البحث أيضا ببيان أثر المفكرين المسلمين قي تأصيل هذه الوسائل، و سبقهم الفكر الاقتصادي المعاصر
في اقتراح الحلول المناسبة لبعض المشكلات الاقتصادية.
The change is really going on in all the surrounding
environment, and it makes developments in all environment:
economic, technology, cultural and others, which leads us to
the continuous adaptation with change circumstances to
keep up with all-n
ew condition, in order to stay in competitive
state or at least maintain a presence, but this change may be
a nuisance for those whom affected, and it forces them to
face and respond it, due to personal or general reasons, so it
is necessary to know 'what is the change, its causes, method
of implementation, the objectives, how of the team respond to
it, and see if the construction projects has special or unique
features and if there is differences between them.
A questionnaire conducted to find out these facts and try to
infer the characteristics of public and private construction
projects and compare between them, and offer suggestions
and solutions for managers to learn how to deal with the
circumstances and workers within the team, in order to in
develop the project.
يعتبر الربط بين القطاعين البحثي والإنتاجي من أهم الوسائل التي يمكن من خلالها تحقيق نقلة نوعية في كلا القطاعين
