Search from the Journals, Articles, and Headings
Advanced Search (Beta)
Loading...
Loading...
Loading...
Loading...
Loading...
Loading...

82. Al-Infitar/Tearing Apart

82. Al-Infitar/Tearing Apart

I/We start by the Blessed Name of Allah

The Immensely Merciful to all, The Infinitely Compassionate to everyone.

82:01
a. The time when the celestial realm will tear apart,

82:02
a. and when the stars/planets will scatter and begin to fall off,

82:03
a. and when the seas/oceans will be made to burst by massive earthquakes and cause a series
of tsunami floods,

82:04
a. and when the graves will be overturned with their burdens of lifeless human bodies,

82:05
a. then every person will know what it did of the good and evil and had sent forward and what it had left behind.

82:06
a. O The People!
b. What is it that lured you away to disbelief from your Gracious Rabb - The Lord in spite of HIS Graciousness and Generosity?

82:07
a. HE is the One WHO created you out of nothingness and without a precedence,
b. then shaped you and proportioned you,

82:08
a. and shaped you in whatever form HE pleased,
b. and configured your composition accordingly.

82:09
a. But no!
b. Even then you deny and belie the reality of the Time of Final Judgment.

82:10
a. You do so while there are ever-watchful angels over you, recording your deeds, speech and dealings,

Surah 82 * Al-Infitar 719

82:11
a. - noble, honorable recorders,

82:12
a. aware of exactly whatever you do and whatever you did.

82:13
a. And, indeed, the righteous will be in bliss of Paradise,

82:14

Mitogen Activated Protein Kinase: Function and Responses to Different Stresses in Plants

Mitogen Activated Protein Kinase (MAPK) pathway is the most commonly studied signaling mechanisms, consisting of different groups of protein kinases that participate in regularly connecting interpretation of external stimuli that can change in gene expression or cellular organization within eukaryotic systems. The MAP kinase pathways functions in plants cell signaling (intra- and extra). MAPK cascades follow a response system. MAP kinases are the component of kinase constituents that deliver signals from sensors to responders in eukaryotes including plants. Several pathways are activated under different environmental stresses. Stimulating agents may be biological (biotic) like microbial infections or environmental (abiotic) like temperatures threshold, high salt concentration, drought, heavy metal, Ultra-violet radiation, ozone gases and reactive oxygen species (ROS). The involvement of MAPK signaling pathway in different stresses has been widely studied. In this review we also try to highlight MAPK cascades, its regulation, functions and recent findings in various cellular processes against stress conditions.

Long Run Integration of Earning Management in Capital Structure and Fama French Model: Evidence from South Asian Countries

The primary objective of this study is to evaluate the role of earning measuring management and quality measures in explaining the earning informativeness that affects market value of the firm through involving volatility factors in coefficient of earnings. Moreover, this study assimilates the effect of earning management on capital structure performance and discourses the behavior of capital structure and performance relationship in the presence of earning management. Furthermore, this study also extends the three factor model, with the purpose of capturing irrational behavior of stock returns by incorporating earning management effect (information risk factor) and gearing effect (growth or liquidity factor). For analysis, the data of five countries are employed in the sample that are Pakistan, India, China, Bangladesh, and Sri Lanka. The data of cumulative 802 companies are taken in sample for estimating market valuation through accruals and quality measures and for studying the impact of earning management on capital structure. However, for capturing irrational behavior massive sample of monthly data of cumulatively 1428 companies are employed. The sample period is from 2001 to 2013 in case Pakistan, India, and China, but in case of Sri Lanka and Bangladesh, the sample period is from 2008 to 2012. Based on Panel data models, the results reveal that opportunistic earning management is prevalent in all countries except Bangladesh. The opportunistic earning management has inverse effect on earning informativeness. Whereas, efficient earning management has positive effect on earning informativeness. China also depicts opportunistic behavior, which is motivated by the ROE sustainability rules of Chinese securities Regulatory Committee (CSRC). Moreover, in case of China, Pakistan, Bangladesh and Sri Lanka, high leverage brings earning management in order to reduce debt covenant violation whereas vice versa is true for India, the opportunistic earning management conveys the adverse effect on capital structure performance of the firm, as it subsidized the impact of capital structure on firm performance and also increases the earning risk. Indian firms are more exposed to earning management that adversely affect the capital structure performance and leverage decisions. The size is negatively associated with performance, which is due to the fact that firms forcefully increase size either for strategic reason, institutional reason or principle agent conflict that induces size increase and also brings asset inefficiency due to underutilization of assets. The study showed that growth or liquidity factor and information risk factor are the priced risk factors and capture the variation in stock returns. It is also identified that Chinese firms are illiquid that leads to negative WML factor, which conveys that looser stock have higher returns. This study has implication towards accounting standards, debt covenants, managers and investors, which can restrict the adverse earning management practices. Furthermore, investors can capture the information risk and can engage in more informed trading in the stock markets.
Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

Join our Whatsapp Channel to get regular updates.