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Register a new userPractical reality of corporate governance in Syria
الواقع العملي لحوكمة الشركات في سورية
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إن وجود منظومة قانونية متكاملة لأي هيكلية إدارية لا يعني بالضرورة نجاح هذه الإدارة ما لم تستطيع تطبيق هذه القواعد على أرض الواقع , و على ذلك فإنّ إعداد نظام فعّال لحوكمة الشركات يرتكز على أساس قانوني سليم يتم تبنّيه من قبل مجلس إدارة محترف , كفيل بتلافي الكثير من الأزمات التي قد تعترض نشاط الشركة . و قد تطوّر مفهوم حوكمة الشركات في سورية بعد إنشاء هيئة الأوراق المالية و انطلاق سوق دمشق للأوراق المالية , و ذلك من خلال معايير الحوكمة التي أصدرتها الييئة, و التي تسعى بشكل مستمرّ لتطويرها بما يواكب المعايير التي تقدمها المنظّمات و الهيئات الدولية المعنية .
The existence of an integrated legal system of any administrative structure does not necessarily mean the success of this administration as you can not apply the rules on the ground, and therefore an effective corporate governance system is based on a sound legal basis to be adopted by the Board of Professional Management, sponsor avoiding a lot of crises that might hinder the activity of the company. The concept of corporate governance has evolved in Syria after the establishment of the Securities Commission and the launching of Damascus Securities Exchange, and through governance standards issued by the Commission, which is constantly seeking to develop in line with the standards provided by international organizations and bodies concerned.
References used
Cadbury Report ,1992- Report of the Committee on the Financial Aspects of Corporate Governance . London, Dec , par. 2.5 . www.ecgn.org
Gregory,H. 2001- International Comparison Of Corporate Governance Guidelines and Codes of Best Practice in Developed Markets, New York
Key fi-ndings of the 16th European Corporate Governance Conference that took place in Riga on 13 May 2015- Corporate governance as a driver of growth in the digital era
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هدف هذا البحث إلى إلقاء الضوء على نقاط الضعف و نواحي القصور في أدلة و قواعد حوكمة الشركات في البلدان محل الدراسة (مصر، و الأردن، و سورية) مقارنة بمبادئ منظمة التعاون الاقتصادي و التنمية OECD حول الحوكمة.
The widespread dissemination of the above-mentioned rules and the establishment of an
international criminal court will greatly contribute to opening the way to breaking this
vicious cycle and achieving the objective of establishing legal norms tha
t protect human
beings during armed conflicts of both types. And the motives of the International Criminal
Court and the legal rules governing its work and its functions and its impact on society.
The United States of America is one of the most countries that evade international judicial
justice and in violation of the rules of the International Criminal Court through the issuance
of several types of laws: First - laws that prevent the trial of any citizen or a US soldier
before the international judicial body to be the jurisdiction of the US domestic courts.
Second, resorting to bilateral and special treaties with countries on whose territory US
military bases are located, so that if their soldiers commit international war crimes, the
jurisdiction of the US military courts shall be exclusive and not within the jurisdiction of
the International Criminal Court.
The government of companies is considered one of modern
concepts which appeared in the last decade of twentieth century
. Lately, it is interested by many advanced and undeveloped
counties as a result of many cases of administrative and financial
failure that grate companies in Us and east of Asia have faced .
So work should include mechanisms and system which enable to
control between bearers of companies shares and its
administrative committee besides ensuring the rights of all parties
that deal with the company and affected by its activity and
practices and this is known ( Government of Companies) .
This research aims to shed light on the impact of corporate governance on the performance
of listed companies in Damascus Securities Exchange (2012-2016). To achieve this
objective, the researcher used a hypothetical-deductive approach to formulate
the
hypotheses; and analyzed the financial statements of all shareholding Syrians listed
companies. Results indicate that, despite of the variation in applying corporate governance
between listed companies, there is a sufficient level of commitment to the principles of
corporate governance. As well as, the results showed that all performance indicators
effected by corporate governance principles. The results of this study provides an empirical
evidence to policy makers and regulators in Syria to emphasize the importance of the
continuation of Syrian companies to abide by the applying of the principles of corporate
governance; as well as the need to find a unified measure corporate governance can be
applied in Syria; and at the same time the need to educate the public concerning corporate
governance.
The aim of this study was to investigate the role played by audit committees to improve the quality of the external audit, and for that it has the researcher to divide the study into three chapters included the first chapter the concept and the origi
ns and elements of the audit committee in general, and then eat in the second quarter the most important aspects of the special audit committee of and domestic point of view, as the law including in particular the Syrian Resolution No. 31 for the year 2008, while in the third chapter researcher reviewed the role of the audit committee in the process of external audit. To achieve the goal of the research, was designed form questionnaire includes a number of parameters have been employed to deal with every hypothesis of hypotheses, where the number of questionnaires, missed calls 78, where results showed the presence of the role of audit committees in improving the external audit, .particularly in relation to the effectiveness of the Commission review.
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