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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.
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.
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