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آصف علی

آصف علی
افسوس ہے کہ اس مہینہ کے شروع میں ہماری قومی و ملی جماعت کی دو ممتاز شخصیتیں ہم سے جدا ہوگئیں یعنی آصف علی مرحوم اور شفیق الرحمن مرحوم قدوائی نے انتقال کیا، یہ دونوں پرانے قومی کا رکن تھے، ملک و وطن کی انھوں نے بڑی خدمات انجام دیں اور اس کے لئے قید و بند کی مصیبتیں جھیلیں، ہندوستان کی آزادی کی جدوجہد میں ان کا نمایاں حصہ تھا، آصف علی صاحب مرحوم تو پرانے آدمی اور مشہور و ممتاز شخصیت رکھتے تھے، سیاسی ز ندگی سے پہلے بھی وہ ایک اچھے بیرسٹر تھے، اور سیاست کے میدان میں بھی ان کو نمایاں مقام حاصل تھا، اور ہندوستان کے بڑے لیڈروں میں ان کا شمار تھا، ہندوستان کی آزادی کے بعد وہ مرکزی حکومت کی وزارت، اڑیسہ کی گورنری، امریکہ اور سوئیزرلینڈ کی سفارت جیسے بڑے بڑے عہدوں پر ممتاز رہے، اور سو ئیزرلینڈ میں ہی ان کا انتقال ہوا، علمی حیثیت سے بھی وہ بڑے لائق اور ذہین وذکی تھے، اردو کے بھی ادیب تھے اور انگریزی و اردو دونوں میں ان کی تصانیف ہیں، انتقال کے وقت ۶۴، ۶۵ سال کی عمر تھی، ان کی موت سے ایک ایسی جگہ خالی ہوگئی جس کا موجودہ حالات میں پر ہونا مشکل ہے۔ (شاہ معین الدین ندوی، اپریل ۱۹۵۳ء)

 

تصور معذوریت قرآن و سنت کی روشنی میں

The action code of Islam is impartial and strong. All human beings, disabled and abled have the right of gaining justice and bound to giving justice. Because of disableness impartial behavior is against the Islamic justice code. The “good behavior” with disabled persons is the basic law of disableness in Islam. The “good behavior” with disabled persons in Islam is not the result of mercy and pity but is the result of that right of taking equal to the life of common people which is due to the nation and community. Hence the rights of disabled persons are the result of those requirements which are created due to disableness. The meaning which we take conventional is “complete worthlessness” but it means in Islam weak and feeble. That is to say disable person is able to work but he has less ability. Or he has no ability to do one job but has the ability of high rank to do other jobs. The Holy Prophet (Peace be upon him) introduced first time this principle of disableness. The Arabs mean the word “disableness” complete uselessness. But the Holy Quran exempted the persons from Jehad not taking part in Tabuk battle because of disableness giving them the name of feebles. Islam does not appeal for mercy with disabled persons but advised to behave well with them and condemns also the injustice of society with them. Islam orders to perform one’s duties to others. Islam not only stresses on the performance of duties but also gives instructions in this connection.

Impact of Corporate Governance of Earnings Management and Cost of Capital: Evidence from Pakistan

CoC, this study measures it through the weighted average cost of capital (WACC). CG is measured through an index developed from different factors of CG namely Board of Directors (BoD), Ownership and shareholding, and transparency, disclosure, and auditing. The study also includes control variables of the size of the firm, performance, leverage, capital expenditures, and cash flows from operations, Beta and gross domestic product growth rate. For the first stage of the thesis, the results show that CG significantly and negatively affects EM practices and this association is statistically significant. In stage two, the association of CG and CoC is negative and statistically significant. In the last stage of the thesis, the study finds that EM is positively associated with CoC and the association is statistically significant. The overall findings of the study support the theoretical justifications that a strong and efficient system of CG ensures the dissemination of information to the concerned quarters and all stakeholders through the disclosure requirements of a firm. This disclosure of information not only improves the quality of accounting information but also builds and restore the trust of investors on the firm fundamental information. Thus, investors take into account the disclosed information while making the investment decision and thus reduces the cost of capital of a firm. Moreover, conclude that earnings manipulation practices of management generate the negative signal in the capital market. Thus, investors demand extra returns on their investment as compared to non-manipulated firms.
Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

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