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مولانا عبدالمجید ندوی

آہ! مولانا عبدالمجید ندوی
افسوس ہے کہ ۲۳ مئی کو مولانا عبدالمجید ندوی صدر مدرس مدرستہ الاصلاح سرائے میر ایک حادثہ میں جاں بحق ہوگئے، اناﷲ وانا الیہ راجعون۔
وہ ایک تقریب میں شرکت کے لیے جارہے تھے، رانی کی سرائے میں کوئی بچہ ان کی گاڑی کی زد میں آگیا، مگر ڈرائیور کی ہوشیاری سے وہ بالکل بچ گیا اور اسے کوئی چوٹ نہیں آئی، اس کے باوجود بعض شرپسند لوگوں نے پتھراؤ کیا۔ جس سے مولانا کے دماغ پر ضرب شدید آگئی اور اعظم گڑھ اسپتال میں انھوں نے دم توڑ دیا۔
مدرستہ الاصلاح میں متوسطات تک تعلیم حاصل کرنے کے بعد وہ ندوۃ العلما لکھنؤ میں داخل ہوئے، فراغت کے بعد لکھنؤ یونیورسٹی سے ایم۔ اے کیا، پھر بی۔ایڈ کے لیے شبلی کالج اعظم گڑھ میں داخلہ لیا۔ ندوہ کی آخری جماعت میں تفسیر کا درس مولانا عبدالباری ندوی فلسفی سے لیا۔ جن کی تعلیم و تربیت کا خاص اثر ان پر پڑا، وہ کئی برس تک ان کے ساتھ ہی ان کے مکان میں رہے، اس سے ان کو بڑا علمی و دینی فائدہ پہنچا مگر باقاعدہ بیعت مولانا سید ابوالحسن علی ندوی مدظلہ سے ہوئے۔
اعظم گڑھ میں وہ میرے ساتھ رہتے تھے، ان کے دینی ذوق و رجحان، مذہبی حمیت، شعائردین اور ارکان اسلام کے احترام خصوصاً نماز کی پابندی اور اہتمام کی بنا پر مولانا شاہ معین الدین احمد ندوی ان کی بڑی قدر کرتے تھے اور شاہ صاحب نے دارالمصنفین میں لائبریرین کی حیثیت سے ان کا تقرر بھی کیا مگر وہ اپنے بعض مشاغل کی وجہ سے یہاں زیادہ دنوں تک قیام نہیں کرسکے۔ اس کے بعد مختلف وقتوں میں مدرستہ الاصلاح، جامعتہ الرشاد اور شعبۂ دینیات مسلم یونیورسٹی سے وابستہ ہوئے، ادہر چند برس سے وہ مدرستہ الاصلاح کے مہتمم تھے۔ ان میں لکھنے پڑھنے کی اچھی...

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.  

A Critical Discourse Analysis of Hugo Chavez' Rhetoric: A Study of Dominance and Resistance

The present study intends to explore some of the contemporary issues of Language and Power that are critically embedded in the dialectics of dominance and resistance and being effected through discursive practices. With these underpinnings, this study focuses on the tense and strained relationship between America and Venezuela and the consequences of such relationship in the form of resistant discourse emanating from the speeches and interviews of former Venezuelan President Hugo Chavez. Critical Discourse Analysis as a theoretical construct in Van Dijk’s framework will be applied to analyze the resistant discourse of as many as five speeches and two interviews of Chavez in order to view it against the background of the hegemonic discourses of America; is neighbor to Venezuela and economically and politically more powerful. The thesis seeks to explore the implications of the rhetoric of resistance of the former Venezuelan president in order to determine how it forges a counter discourse to the hegemonic discourse. The study also attempts to determine how it not only tries to accuse America of injustice but also seeks to make the world rethink about the socio-political changes that have been brought through resistant rhetoric. From the perspective of CDA, such counter discourses can be of great help towards effecting a viable social change in the present consumerist age of international politics, as such this study is of a valuable contribution to the volume of research already available in this area.
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