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آمد اور معجزات

اُجلی زمین رنگِ فلک جگمگا اُٹھا
قوسِ خدا کو ایک نیا رنگ مل گیا
بادِ شمیم سے وہ معطر ہوئی فضا
مبعوث کر رہا تھا نبیؐ کو وہ کبریا
کھلنے لگی طبعیتِ ادوار دیکھیے
پوری ہوئی ضرورتِ ادوار دیکھیے

چہرہ زمیں کا سارے کا سارا چمک اٹھا
جب آمنہ کی گود میں آئے ہیں مصطفیٰؐ
اور مُطّلب کی آنکھ نے دیکھا کہ جا بجا
کعبہ میں ایک نور ہے جیسے اُتر رہا
احساں ہے کائنات پر ربِ غفور کا
الطافِ بے بہا ہوا صدقہ حضورؐ کا

شاہی محل کے جتنے تھے سارے کلس گرے
دریا و بحر خشک ہُوئے، در زمیں چھپے
آتش کدہ بجھا ہے، لبِ کافراں سِلے
حق یوں ادا ہُوا کہ سبھی حق ادا ہُوئے
اہلِ نظر نے دیکھے ہیں یہ معجزے ضرور
آتے ہی فارقِ حق و باطل ہوئے حضورؐ

تاریخ نے یہ بات لکھی بات ٹھیک ہے
اک اور یہ مثال ملی، بات ٹھیک ہے
محرابِ کعبہ دیکھ جُھکی ، بات ٹھیک ہے
یعنی کہ احترامِ نبیؐ بات ٹھیک ہے
خالق کو سب سے بڑھ کے محمدؐ عزیز ہیں
جو مانتے نہیں ہیں بڑے بے تمیز ہیں

بے آب و بے گیاہ زمیں گلستاں ہُوئی
سُنبل کھلا کہیں کلی ریحان کی کھِلی
نسرین و نسترن کو نئی زندگی مِلی
ہر شاخِ بے ثمر میں رگِ جاں پھڑک اُٹھی
اللہ کے نبی کی دعا کارگر ہُوئی
آئے حضورؐ اور زمیں زندہ ہو گئی

بدلی فضا کہ آئے یہاں شاہِؐ مُرسلیں
ذاتِ نبیؐ پہ ہو گیا اکمل خدا کا دیں
نازِ فلک بھی آپؐ ہوئے ارضِ نازنیں
ایمان بھی اُنھی سے ہے اقرار بالیقیں
اُن کے طفیل کوہ و دمن لہلہا اُٹھے
پژمردۂ حیات سبھی مسکرا اُٹھے

اُنؐ کا ظہور، جیسے اُجالے کی منتہا
اُنؐ سے...

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.  

Comparative Study of Organizational Commitment, Morale and Job Satisfaction of Subject Specialists and Lecturers Teaching at Intermediate Level

This study was aimed at comparing the organizational commitment, morale and job satisfaction of Subject Specialists and Lecturers teaching at intermediate level. The major objectives of the study were to compare the level of organizational commitment, morale and job satisfaction of Subject Specialists and Lecturers and also to determine the relationship among organizational commitment, morale and job satisfaction of Subject Specialist and Lecturers. The differences in the level of organizational commitment, morale and job satisfaction of Subject Specialists and Lecturers were calculated and relationship among their organizational commitment, morale and job satisfaction was found. The study was delimited to Subject Specialists of Government Higher Secondary Schools and Lecturers of Government Colleges working on regular basis, in the jurisdiction of the Khyber Pakhtunkhwa province, Pakistan. It was an inferential study and the survey method was used for data collection. The population for the study was all the Subject Specialists of 292 Government Higher Secondary Schools and the Lecturers of 177 Government Colleges of Khyber Pakhtunkhwa province. Using the single-stage duster sampling technique a sample of 610 Subject Specialists from 95 Government Higher Secondary Schools and 526 Lecturers from 45 Government Colleges was selected. Three instruments i.e. Organizational Commitment Scale (OCS) adapted from Organizational Commitment Questionnaire by Mowday, Steers, and Porter (1979), Morale Scale (MS) adapted from Purdue Teacher Opinionaire used by Houchard (2005) and Job Satisfaction Scale (JSS) adapted from Scale of Job Satisfaction by Bas and Ardic (2002) were used for the collection of data in this study. All the three instruments were validated by seven experts and administered to 145 respondents (74 Subject Specialists and 71 Lecturers) for pilot testing. Data were collected through vitipersonal visits. The number of respondents in this study was 951 (542 Subject Specialists and 409 Lecturers). Data were analyzed by applying two-sample t-test and the Pearson’s correlation test. The major findings of the study were that Lecturers showed a higher level of organizational commitment, morale and job satisfaction as compared to Subject Specialists. There was no difference in level of organizational commitment, morale and job satisfaction between the urban and rural Subject Specialists; the rural Lecturers have higher level of morale and job satisfaction than urban Lecturers while no difference was found in their level of organizational commitment, Both die male and female Subject Specialists as well as Lecturers showed no difference in their level of job satisfaction. Bui male Subject Specialists and Lecturers both showed higher level of organizational commitment than their female counterpart. On the other hand in case of morale, male and female Subject Specialists showed no difference while male Lecturers have higher level of morale than females. The Subject Specialists having more than 7 years experience showed higher level of organizational commitment and job satisfaction than the less experienced Subject Specialists while no difference was found in their level of morale. On the other hand Lecturers showed no difference in all the three variables i.e. organizational commitment, morale and job satisfaction with respect to experience and qualification. The Subject Specialists having only Master degree showed higher level of morale and job satisfaction as compared to those having higher qualification of M. Phil, and Ph, D., while no difference was found in their level of organizational commitment with respect to qualification. A strong positive relationship was found among organizational commitment, morale and job satisfaction for both the cadres of Subject Specialists and Lecturers. It was recommended that enough physical facilities, conducive working ixenvironment and higher qualification allowance might be given to Subject Specialists, there was need to change the physical facilities and working environment in the Higher Secondary Schools and higher qualification allowance may be awarded to Subject Specialists.
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Asian Research Index Whatsapp Chanel

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