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قطعہ در تحدیثِ نعمت

’’قطعہ در تحدیثِ نعمت‘‘
ایک نگاہِ خاص نبیؐ کی اور خدا کی شان
کیا بتلائوں کیسے اترا نعت کا یہ دیوان
کیا معلوم یہ محشر میں بھی میرے ہاتھ میں ہو
شاید ہو جائے یہ میری بخشش کا سامان

Zakat on Non-Agricultural Land Plots: Public Awareness and Fiscal Reforms

Zakat is although a compulsory obligation in Islam but is not paid compulsorily by the people. There are two main reasons; one is the ignorance about many things on which zakat is due, for example non-agricultural land and commercial plots etc. andsecond, ignorance about the mechanism through which it is paid. Thefirst aspect is related to public awareness and second aspect is related to the fiscal policy being enforced by the government collecting property and wealth taxes thus putting heavyfinancial pressure on the owners of real estate so as to compel them to avoid zakat andpay taxes. The paper explores the level of awareness among the general public about the payment ofzakat on non-agricultural land. Itfurther addresses the question that how the existing revenue structure need to be changed. For thefirst aspect, primary data with n=33 has been collected from the capital city of the province Khyber Pakhtunkhwa. For the second aspect the revenue structure of the government is reviewed tofind out the number of taxes on the possession, sale and purchase of commercial or nonagricultural land plots. Since taxes are in no way a substitute of zakat so it is further explored that if the existing taxes are replaced and zakat system would be properly enforced then how much is the net return. In order to estimate this net return, an interview has been conducted from the property dealers and also the figures are taken from government accounts to calculate a sample for the study area that is then generalized for the government returns at large. The results of the study show a high level ofignorance about zakat obligation on plots in the study area. The verdicts of the Islamic scholars also create difference of opinion, however, majority have approved the case in favor of payment. Since there is ignorance and people have to pay taxes so they avoid zakat and just pay taxes. A mechanism is needed for fiscal reforms to ensure the payment of zakat and to stop its substitution against taxes on land plots.

Linking Ethical Leadership and Ethical Climate to Employees Performance: Mediating role of Organizational Citizenship Behavior and Counterproductive work Behavior

Organizations are more interested in examining the role of ethical leaders than ever before due to several high profiled corporate ethical downfalls and due to increasing responsibility put on leaders since last two decade. Base on theories of Social Learning and Social Exchange, present study was designed to examine the influences of ethical leadership of school heads and ethical climates that prevail in the public sector schools on employees’ performance (teachers) and the mediating effect of organizational citizenship behavior and counterproductive behavior of employees (teachers). For empirical testing of framework, non-probability sampling (purposive sampling) methodology was used. The participants involved principals / vice-principals / headmasters / deputy headmasters from one hundred seven different public schools. Of total 300 distributed questionnaires, 237 received back participation rate 79%. Finally, 220 questionnaires were selected as per present research criteria. Descriptive statistics, correlation, regression analysis, factor analysis and cross tabulations were performed on the collected data using AMOS and SPSS v. 21.0 software. The results were drawn on the parameters set, and they show that ethical leadership enhances ethical climate. Findings indicate a significant and positive influence of ethical leadership on counterproductive work behavior but no significant influence on organizational citizenship behavior. Ethical climate has strong significant and positive influence on organizational citizenship behavior but no significant impact on counterproductive work behavior. Moreover, iv organizational citizenship behavior has significant positive impact on employees’ performance but counterproductive work behavior has no significant impact on employees’ performance. Findings also suggest that employees’ performance is influenced by ethical leadership through counterproductive work behavior but not through organizational citizenship. Moreover, employees’ performance is influenced by ethical climate through organizational citizenship behavior but not through counterproductive work. The research also highlights the recent updates about the workplace; as it utilizes counterproductive work behavior and organizational citizenship behavior as mediators in relation to employees’ performance. Base on present study, it is recommended that if an organization wants to improve performance of its employees, there is a dire need to emphasis more on ethical aspects especially the aspect of ethical leadership and climate which really play a vital role in the this concern. However, with the existence of the effect of both may be nullified. Therefore, organizational citizenship behavior plays a vital role through which the impact of ethical leadership and climate is transmuted in the shape of employees’ performance. Additionally, it is recommended that policy makers should focus on the training and monitoring of employees for better outcomes. Current study has its theoretical and practical implications
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