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نعت کہنے کے لیے لفظ نیا ڈھونڈیں گے


نعت کہنے کے لئے لفظ نیا ڈھونڈیں گے
ہم بھی جامیؔ کی طرح رنگ جُدا ڈھونڈیں گے

اِن ستاروں سے بھری راہوں میں کیا رکھا ہے
نقشِ پائے شہِ انوارِ ہُدیٰ ڈھونڈیں گے

وہ تو صدیقؓ کی آنکھوں میں سمایا ہوا ہے
کس طرح اہلِ جفا نورِ خدا ڈھونڈیں گے

تاجِ شاہی بھی یہاں کاسہ بنا دیکھا ہے
تیری دہلیز کو سب شاہ و گدا ڈھونڈیں گے

نورِ بُرہانِ ہُدیٰ ، منزلِ ایقانِ خدا
ڈھونڈنے والے ترے قدموں میں جا ڈھونڈیں گے

جن کی خواہش ہے کھلے دل کی امیدوں کا چمن
گلشنِ طیبہ کی وہ لوگ فضا ڈھونڈیں گے

ہوں گے میزان پہ اعمال مگر کوثر پر
ہم ثنا گوئی کا عرفانؔ! صلہ ڈھونڈیں گے

Research on Akhlaq Development: The Standard Character and its Development in Muslim Living

Knowledge without its moral disposition is of no benefit. The virtues of knowledge without hidāyat are useless and vice versa. Man is advised to control his behavior as he will be questioned for his deeds. Faith is not a matter of words but of accepting Allah’s will and striving in his cause. Every soul shall have a taste of death and on the Day of Judgment will be paid full recompense for his deeds. The one who is admitted to heaven would attain the object of life. This object is achieved by moral character. It shapes an individual in a way conducive to the unfettered growth of good, virtue and truth in every sphere of life. It gives full play to the forces of going in all directions. Also it removes all impediments in the path of virtue. It eradicates evils from social plan by prohibiting the causes of its appearance and growth, by closing the inlets through which it creeps into a society. It saves from all sorts of human weaknesses and counsels of pseudo-wisdom, self respect that keeps breaking-in and resists all evils. This is attained by exercising highest patience and self restraint. It signifies the entire scheme of life and not any isolated part or parts thereof. Akhlāq develops an attitude in a person by which every moral valuation, every decision as to the practical course for whatever the individual would prefer in his life to take for ultimate success.

Role of Institutions and Economic Variables on Tax Revenue of Selected Asian Developing Countries

Role of Institutions and Economic Variables on Tax Revenue of Selected Asian Developing Countries Tax revenue is an important factor to finance different sectors of any country. The role of institutional and economic factors is considered to be most influencing to generate more revenue for a country through taxes. This study explores the positive and significant relationship between institutional factor and tax revenue of seven Asian developing countries such as Pakistan. India, China, Bangladesh, Srilanka, Indonesia and Thailand for the period of 1996-2014. To examine the existence of long run relation among variables Pedroni (1999, 2004) and Kao panel cointegration technique have been used and after confirmation of long run relation among variables Fully Modified Ordinary Least Square (FMOLS) has been applied to attain long run elasticities of the variables. Further Engle and Granger (1987) test has applied to check the direction or way of causation between these two variables. The results of this study show that there is long run and positive relationship between Institutions and Tax revenue. Fair and transparent governing system, effective rule of law, control of corruption in tax collecting authorities tremendously increase the tax revenue of the country. Furthermore among economic trade (as a percentage of GDP) and inflation are positively affecting the tax revenue whereas agriculture share in GDP is negatively affecting the tax revenue. All the Coefficients through FMOLS are statistically significant and explaining the long run changes in tax revenue. Moreover these results suggest that institutional factors have a major role in tax revenue. The findings of this study have some important implications such as simplifying rules on tax payment, internal audit of tax administration, provision of incentives to tax administration staff to overcome the corruption problem are given that provide a road map to increase the tax revenue in of Selected Asian developing countries.
Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

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