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غزل

 

ہو گیا گر کام پھر دشوار تو
ہم تو جی لیں گے اکیلے ہی مگر
ہم تو کر لیں گے سرِ تسلیم خم
سب اشارے ہیں ہماری ہی طرف
ہار مانیں گے نہ دشمن سے کبھی
چھُوٹ کر زنداں سے آ ہی جائیں گے
امن کا امکان کیا ہے وارثی
آپ ہی ٹھہرے جو ذمہ دار تو
تیرا جینا ہو گیا دشوار تو
ان کی جانب سے ہوا انکار تو
فیصلہ الٹا ہوا سرکار تو
دوستوں نے کر دیا گر وار تو
لے گئے اپنے ہی سوئے دار تو
فیصلے کرنے لگے تلوار تو

Determinants of Factors That Influence Income Smoothing

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.

Sociological Study of Behavioral Change in Textile Manufacturing Organizations of Punjab, Pakistan: in Context of Global Business Culture

The prime objective of the research was to study the diffusion process and impact of the global business culture being brought by globalization on local business culture, which has longstanding roots. Several variables like age, education, income, marital status, family living pattern and background of the respondents were seen in the context of global business culture in order to measure the impact and duration of change. Some intervening variables like stress, motivation and rewards, achievement and encouragement, planning and decision making, performance appraisal system, politics, training and development, acceptance and adoption towards change, level of understanding other culture, loyalty and commitment and perception, were also analyzed in pursuit of the study objectives. The study was conducted in 100 export based textile organizations by selecting five personnel of upper and middle levels from each organization, who selected randomly. Quantitative approach used in this study to assess the impact of the global culture on local business. A random sampling design was used for the selection of employees from all the organizations. Pre-testing was carried out to examine the workability of the measuring instrument. The data were analyzed by appropriate statistical techniques including univeriate, biveriate, and multiple linear regression analysis through Statistical Package for Social Sciences (SPSS). Findings showed that several independent and intervening variables effect on behavior of people who were working in export base textile organizations. Findings revealed that employees, under global business culture, have become more planed, systematic and scientific in their attitudes. This was also emerged from analysis that survival in business organizations demands adoption and changes in behaviour. It is suggested that government should formulate comprehensive policies to create strong relationship between social scientists and business managers for maximum productivity from the global culture. It is also suggested that business organizations must incorporate monetary and non monetary benefits to the employees who adopt modern values for organizational benefits and also disseminate it.
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Asian Research Index Whatsapp Chanel

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