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

یہ ہنر آزما کے دیکھتے ہیں

یہ ہنر آزما کے دیکھتے ہیں
اب کے اُن کو بھلا کے دیکھتے ہیں

رخ سے سرکے کبھی جو آنچل، ہم
معجزے اُس خدا کے دیکھتے ہیں

اب کے ہم بھی تو بے وفا ہو کر
جوش اُس کی وفا کے دیکھتے ہیں

کوئی اپنا نکل بھی سکتا ہے
ہاتھ سب سے ملا کے دیکھتے ہیں

درد میں آئے کچھ کمی شاید
آس کا گھر جلا کے دیکھتے ہیں

مل ہی جائے گا شعلۂ امید
گردِ اِیذا ہٹا کے دیکھتے ہیں

یاروں کی کھوجتے ہیں اب نیت
اپنا مقتل سجا کے دیکھتے ہیں

جو بھی ہوتا ہے خوش یہاں اُس کو
درد سے، منہ اُٹھا کے دیکھتے ہیں

جو بھی آتا ہے اُس گلی سے ہم
پاس اُس کو بٹھا کے دیکھتے ہیں

ELATIVE RISK OF DIABETES MELLITUS AMONG OBESE POPULATION

Objective: Diabetes is more prevalent mainly in Asian population, but the incidence proportion and likelihood are still unknown due to lack of evidence and proper research, therefore in this research paper the main aim is to assess the relative risk of diabetes mellitus in obese people in Pakistan. Methodology: A case control study was conducted on 233 participants including diabetic and non-diabetic. The participants were approached from different clinics and hospitals from Nov 2021 to April 2022 using convenient sampling technique. Participants’ age, body mass index and weight category were measured. The odds and relative risk ratio were calculated for diabetic patients in obese people. Results: It was found that among the obese population, the odds of having diabetes were 3.85 times greater than that of non-obese adults whereas relative risk was also found to 2.17 times higher than that of non-obese population with the p-value <0.05. Conclusions: The prevalence of obesity is higher in diabetic population as compared to non-diabetic individuals. This increases the chances of developing diabetes in obese population as compared to the individuals with normal weight.

Interactions Between Corporate Governance, Earnings Quality Attributes and Value of Firm: Empirical Analysis from Non-Financial Sector of Pakistan

The existing literature concerning governance-value relationship is inconclusive as it assumes that the association is direct. A theoretical argument suggests that the effective corporate governance reduces the information asymmetry through better financial reporting quality. This serves as a tool to reduce this information risk. Following the argument, this study is an attempt to investigate the mediating role of earnings quality, a measure of financial reporting quality, in governance-value association. For estimation, panel data of 214 non-financial listed firms in Pakistan for the period 2003-2014 is considered and one-way random effect estimator for the SUR system is employed, as suggested by Biørn (2004). This study uses principal component analysis to measure the overall corporate governance; and to measure the financial reporting quality, five dimensions are considered to capture the reliability and relevancy characteristics of financial reporting. Value of firm is measured through return on assets and Tobin’s-Q. The findings of the study show that the corporate governance effectively improves the earnings quality and value of the firm, which approves the monitoring role of corporate governance mechanism. Moreover, earnings quality contributes positively in maximizing the value of the firm and the results demonstrate that better earnings quality partially mediates the governance-value association. It is concluded that corporate governance not only improves the value of the firm directly, but also indirectly through the channel of earnings quality. The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering the quality of corporate governance practices in Pakistani context. The findings also provide the Pakistani business community insights concerning the quality of corporate governance and corporate reporting. Also, this research helps to inform regulators about the benefits of disclosure of more transparent information to stakeholders and to the firm. Keywords: Earnings quality, channel effect, overall corporate governance, SUR, channel effect, value of firm.
Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

Join our Whatsapp Channel to get regular updates.