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ہاں ہاں زرداری مجرم ہے

ہاں ہاں زرداری مجرم ہے ؟

                                                                                                پروفیسر ڈاکٹر محمد یوسف اعوان

بندوق والوں کا مجرم ؟                           فتوے والوں کا مجرم ؟

زرداری ان سب کا مجرم ہے جن کا بھٹو مجرم تھا ،بے نظیر مجرم تھی ،مرتضی مجرم تھا ،شاہنواز مجرم تھا ،سلمان تاثیر مجرم تھا ،شہباز بھٹی مجرم تھا ،بشیر بلور مجرم تھا،زرداری کو ہر طرح سے توڑا گیا ،گیارہ سال جیل میں رکھ کر ،بھیانک جھوٹے مقدمے بنا کر ،بدترین تشدد کا نشانہ بنا کر ،جیل سے نکال کر وزارت کا حلف اٹھوا کر ،بالآ خر ایوان صدر میں قید کر کے ۔

مگر وہ نہ ٹوٹا ،نہ جھکا نہ بکا بلکہ نا کام دشمن اس کی مسکراہٹ تک نہ توڑ سکے ۔اس پر طرح طرح کے مقدمے بنائے گئے ،مقدمے خود ساختہ ،قاضی اپنے مگر کچھ ثابت نہ کر سکے ،زرداری کی جوانی چھن گئی مگر سچ کا بول بالا ہوا وہ ڈٹا رہا مگر دشمن ہار ماننے والے کب تھے ۔انہوں نے پرکشش الزامات پر مبنی کہانیاں گھڑیں ،میڈیا پر بیٹھے افلاطونوں کو حکم دیا کہ دن رات ان کی کہانیوں کا ڈھنڈورا پیٹو ،اتنا جھوٹ بولو ،بار بار بولو ،لاکھوں بار بولو، جھوٹ کو سچ بنا دو ،بچے بچے کو یاد کروا دو کہ زرداری برا ہے زرداری چور ہے زرداری کرپٹ ہے ۔

مگر وہ نہیں جانتے تھے کہ زرداری کا مقدمہ تاریخ کی عدالت میں ہے ۔تاریخ کی عدالت کسی کی خواہشات کی غلام نہیں ہے ۔تاریخ کی عدالت ثبوت مانگتی ہے ۔تاریخ کی عدالت سچ کو اجاگر کر کے چھوڑتی ہے ۔تاریخ کی عدالت وقت کے فرعون کی طرف سے جھوٹے الزامات کو اٹھا کر باہر پھینک دیتی ہے تاریخ کی عدالت ہر ایک مجرم اور ہر ایک ملزم کو کٹہرے...

Analysis of the Incidence of the Tax on Profits in a Credit and Service Cooperative

The examination of tax compliance expenses is becoming more relevant, revealing a complex challenge that involves both national and international fiscal policies. This matter is closely linked to tax evasion and avoidance, and its consequences could distort taxpayers' economic choices. Against this background, the study focuses on the impact of profit tax on the operational outcomes of the 'Fortalecida Abel Santamaría Cuadrado' Credit and Services Cooperative, which operates within the sugarcane sector in Camagüey, Cuba. The research uses both qualitative and quantitative methodologies to investigate this issue. The study aims to provide a detailed understanding of how tax compliance costs affect the cooperative in question by implementing a tripartite procedure that uses mathematical techniques and relative frequency analysis. A key finding from this investigation is the negative impact resulting from the exclusion of advance salary payments as deductible expenses in tax calculations. This finding highlights a critical area for fiscal policy reform as the policy oversight is identified as a source of financial strain for the cooperative. The implications of this discovery are far-reaching, indicating that similar cooperatives and businesses within Cuba (and possibly in comparable economic contexts) may also be experiencing analogous fiscal burdens. Based on these insights, the study recommends the creation of customized methodologies to accurately measure tax compliance costs in the Cuban context. These methodologies should consider the distinctive socio-economic and regulatory features that define the Cuban economy, allowing for more precise evaluations of tax-related burdens on businesses. Furthermore, this research invites broader contemplation on the intersection of tax policy and business sustainability, particularly within sectors that are crucial to national economies but may be vulnerable to strict tax regimes. It emphasizes the need for a balanced approach to tax legislation that protects revenue interests without impeding economic vitality.  

Microencapsulation of Edible Oils Through Spray Drying

Nowadays, nutritional awareness has promoted the concept of dietary diversity among the people with shift towards diet enriched with natural therapeutics. Consumption of omega-3 fatty acids is beneficial for well-being of humans with special reference to heart and brain disorders therefore, their inclusion in the diet is mandatory. The fish and flaxseed oils being rich in omega-3 fatty acids, thus hold significant nutritional profile. However, their incorporation in foods is at great challenge owing to low oxidative stability, poor solubility in water and fluctuating bioavailability. Microencapsulation is a promising way for overcoming these hurdles. In this context, spray drying is significant technique for achieving the goal. For the purpose, a suitable encapsulating material is critically important for encapsulating any food. The mandate of current investigation was microencapsulation of fish and flaxseed oil by spray drying, further evaluating the stability of resultant emulsions and microcapsules through various testing. Moreover, shielding materials gum arabic and maltodextrin were employed with varied combinations and evaluated for physicochemical parameters of resultant encapsulates. Later, these encapsulated entities were used for manufacturing of Ω-3 enriched bars. The hedonic response, storage behavior and physicochemical stability of the product was also conducted. Afterwards, the obtained data were statistically inferred to check the significance level. Initially the raw oils were evaluated through some tests for indication of their quality. The HPLC quantification of tocopherol and fatty acids predicted significantly higher quantities of tocopherol (0.61±0.34), whereas amount in fish oil was also comparable (0.52±0.01). Regarding fatty acid profile α-linolenic acid was the prominent omega-3 of flaxseed (19.0±2.2) whilst, eicosapaentanoic acid (EPA) and docosahexaenoic acid (DHA) were abundant omegas of fish oil. Overall, polyunsaturated fatty acids were abundant in flaxseed oil (43.3±1.22) in comparison to fish oil (14.61±1.22). Assessment of peroxide, anisidine and TBA values of both oils exhibited less rise of peroxide in case of fish oil in comparison to flaxseed oil, wherese, anisidine and TBA values were higher in fish oil. TBA used to measure auto oxidation in oils exhibited great variation in fish oil probably due to more extent of unsaturated EPA and DHA of this oil and the value ranged from 0.96±0.15 to 5.74±0.54 mg MA/kg for fish oil during storage and with varying conditions. The values of flaxseed oil on the other hand were 0.43±0.21 to 3.54±1.43 mg MA/kg for 7-21 days of storage. Furthermore, emulsions were formulated from these oils by homogenization and wall materials employed were gum arabic and maltodextrin. The values attained for both parameters were within permissible limits suggested for safe oils by various experts. It can be indicated from results of the oxidative stability of both oils that flaxseed oil being rich in polyunsaturated fatty acids PUFAs) as evident from compositional fatty acid profiling, has more values of the oxidative stability parameters indicating its rapid oxidation of constituent (PUFAs). Fish oil also experience oxidation but the extent was somewhat lower than flaxseed oil. The oils were employed for emulsion formulation, the initial step of encapusltes production. Initially, the determination of emulsions parameters exhibited good stability with minute phase separation. Overall, emulsions prepared by gum arabic encapsulating material were best in terms of stability, viscosity and droplet size, however, combination of GA and maltodextrin (MD) revealed comparable results. Emulsion viscosity, for fish oil however was greatest (5.26±0.34 cps) for treatment (T1F) with gum arabic only as covering material, while lowest (3.72±0.31 cps) for treatment T3F with maltodextrin only. Treatment T2F with combination of both encapsulating substances exhibited value of (4.70±0.48 cps). The values were 16.758±1.75 for treatment T1FS and 13.08±0.37 for treatment T3FS of flaxseed oil with intermediate value 14.585±0.86 shown by T2FS. Obviously the gummy and sticky thick gum arabic is contributing feature for high viscosity of emulsions with this constituent. The size of emulsions as shown by fish emulsions was greatest for T1F (1.70±0.06 µm) followed by T2F (1.48±0.06 µm) and T3F 1.45±0.03 µm. Similar trend was exhibited by flax emulsions with greatest size shown by T1FS (1.74±0.13 µm) and lowest by T3FS (1.49±0.09 µm). The photographic images taken by plane polarized light microscopy showed quite stable emulsions with oil droplets dispersed well inside water. These emulsions were then spray dried for microcapsules production and resultant encapsulates were assessed by several physico-chemical tests. The encapsulation effectiveness was highest for fish oil encapsulated with gum arabic T1F (85.38±0.27%) followed by T2F (83.39±1.14%) and T3F (75.44±0.33%). Accordingly, flax oil powder with highest efficiency for T1FS (87.15±0.23) lowest in case of T3FS (78.09±0.09) was recorded. The powder flowability potential was assessed by evaluation of Carr’s index (CI) and Hausner ratio (HR) which are indication of the powder’s behavior during processing operations. The morphology of microcapsules as exhibited by scanning electron microscopy manifested relatively spherical shape of droplets with fewer dents. The particles covered by gum arabic were showing more folds due to sticky nature and great molecular weight of the covering substance than maltodextrin encapsulated. The particles encapsulated by maltodextrin were relatively of smooth walls and overall all particles were exhibiting hollow structures and processing conditions of spray dryer were contributing factors for this. Moreover, powdered nature of the particles with absence of crystals was confirmed by wider peaks of X-ray diffractogram. The peroxide value of oil extracted from powders confirmed little change in value at 45 days of storage with more variation in values of maltodextrin encapsulated powder (0.037±0.02 to 2.01±0.11 meq O2/kg of oil for fish oil whereas variation for flax oil powder was from (0.016±0.01 to 2.32±0.02 meq O2/kg of oil). The values were observed with less variability in T1F which were (0.037-1.143 meq O2/kg oil) for fish and (0.016 to 0.154 meq O2/kg of oil) for flaxseed oils. Great emulsification capacity of gum arabic as protective material was confirmed by its less value of peroxide giving a prediction that it is more efficient for protection of oxidation of encapsulated oils. Afterwards, the microcapsules with best performance in terms of efficiency and protection from oxidation were utilized for a stable product i.e. omega-3 bars preparation employing different formulations of the pre-mentioned powders which was gum arabic encapsulates for both oils. The addition of fish and flaxseed microcapsules influenced the physical attributes like color, flavor, texture, chroma and hue angle of prepared omega-3 bars significantly. The rise in concentration of microcapsules raised CIELab values except for b*, which was highest in bars enriched with fish microcapsules and lower in bars incorporated with flaxseed encapsulates, yellow color of fish oil probably contributed to this behavior which although was encapsulated but during processing imparted some color leached from the microcapsules. The L* value demonstrate lightness that was more in flaxseed oil enriched bars whereas, a* showed declining trend with increased concentration of added encapsulates in both type of encapsulated bars probably due to some grayish color imparted by encapsulating gum arabic moiety. Mean squares for hedonic response varied highly momentously with respect to treatment and storage while non-momentous impact was revealed by their interaction. During storage incline in PV was from 0.248±0.03 to 0.53±0.21. P-anisidine value on the other hand exhibited parallel trend with lowest value exhibited by B5 (3.42±0.02) with B2 (4.04±0.02) and B0 (3.31±0.02) with minor fluctuation. Again, the stability is lowest in B3 (6.18±0.01), B1 (6.09±0.02) and B4 (5.79±0.03). Storage inclined p-anisidine value from 4.73±0.01 to 5.27±0.01. All these variations regarding stability of the product were negligible confirming the preparation of a stable product. Conclusively, fish and flax oils holding plentiful nutraceutics with massive impact on health and wellbeing of people can be protected well through microencapsulation of these oils by spray drying. Furthermore, applying beneficial food grade encapsulating substances can participate to their shelf stability. The resultant microcapsules reveal better performance in terms of stability and efficiency that was significant for gum arabic encapsulated powder in both oils. The combination of gum arabic and maltodextrin imparted compatible results, therefore, gum arabic can be replaced effectively with maltodextrin. Due to powdered nature of resultant oils these can be processed, handled and kept quite easily with long shelf life. The inclusion of this powder in bakery product especially bars can be a good initiative to enhance the omega-3 intake. The formulation with 5% concentration of both powders i.e. fish and flaxseed encapsulate imparts higher stability and sensory score. For future exploration it is recommended that resultant product must be analyzed for nutrikinetic, bioavailability and efficacy trial. Moreover, it suggests an opportunity for food professionals to boost encapsulated foods in Pakistan with acceptable sensory attributes." xml:lang="en_US
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