سردار پٹیل
افسوس ہے کہ گذشتہ ۱۵؍ دسمبر کو ہماری قومی عمارت کا ایک آہنی ستون گرگیا، اور سردار پٹیل ہم سے جدا ہوگئے، ملک و قوم کی راہ میں ان کی بڑی قربانیاں اور بڑی خدمات ہیں، وہ جنگ آزادی کے نامور ہیرو گاندھی جی کے دست راست اور جدید ہندوستان کے رکن اعظم تھے، گو قومی نقطہ نظر سے ان کے بعض خیالات صحیح نہیں تھے، جس سے ملک کو نقصان پہنچا، لیکن اس غلطی کے احساس اور اس کے برے نتائج دیکھنے کے بعد انہوں نے اس کی تلافی کی بھی پوری کوشش کی، فرقہ پرستی کی بھڑکتی ہوئی آگ کو انہی نے بجھایا، اور نہرو لیاقت پیکٹ کو انہی نے کامیاب بنایا، اگر ان کی تائید حاصل نہ ہوتی، تو ہندوستان اور پاکستان کی اقلیتوں پر دونوں ملکوں کی سرزمین تنگ ہوجاتی، اور آخر میں وہ اقلیتوں کے تحفظ، ملک میں قیامِ امن و پاکستان سے مفاہمت کے مسائل میں بڑی حد تک جواہر لال کے ہم نوا ہوگئے تھے، اور ملک کے ضبط و نظام اور امن و امان کا دارومدار انہی پر تھا، ان کا سب سے نمایاں وصف ان کا کوہ وقار عزم و استقلال تھا، وہ بولتے کم تھے، مگرجو کچھ کہتے یا چاہتے تھے، اس کو پورا کر کے رہتے تھے، ان کا سب سے بڑا کارنامہ ریاستوں کا انضمام ہے، جو انگریزوں سے بھی نہ ہوسکا تھا، انہوں نے تاریخ میں پہلی مرتبہ ہندوستان کو ایک متحدہ ملک بنایا آیندہ ہندوستان میں اس عزم و ارادہ کا انسان مشکل سے پیدا ہوگا ، اور اس کی تاریخ میں ان کانام ہمیشہ روشن رہے گا۔
(شاہ معین الدین ندوی، جنوری ۱۹۵۱ء)
For the development of the interior Nation tolerance, peace, prosperity, ethical and spiritual development is very necessary. Islam is the religion of peace and safety. There is no scope for oppression and aggression in Islam. In Islam sustainable development is a process in which real income and per capita income of country increase as well as self-esteem, freedom of action and religious activity also increase. People should make best use of country’s means of production to create better conditions than the past. A great harden in society’s development is religious prejudice. Religious tolerance means to treat the follower of other religious without hurting their feeling and without any mistreatment just because of their views. We should not hate other religious and their follower although we do not agree with their philosophies and views. We should accept and fulfil their rights as human beings which God has bestowed with high status. We can understand breadth and depth of tolerance by the saying of Holy Prophet. In twenty-one century Europe ideas of tolerances have different meaning than Islam. This paper provides a literature review on this subject in the light of Holy Quran and Seerah of Holy Prophet.
With the help of contingency model the researcher has tried to examine the way in which alignment among different contingent variables and MA practices can improve performance of manufacturing sector of Pakistan. Out of the variables examined, the hypothesis suggest that the advance manufacturing technology pertaining to management accounting practices, strategy pertaining to both management accounting practices and performance of corporation, structure pertaining to management accounting practices, market orientation pertaining to performance of the corporation and competitive environment pertaining to management accounting practices are in line with many earlier researches i.e. in these cases alternative hypothesis was supported whereas size of the corporation and qualification ofaccountant pertaining to both management accounting practices and performance of the corporation, structure pertaining to performance of the corporation, top management support and market orientation pertaining to management accounting practices and finally competitive environment pertaining to performance of the corporation were not in line with previous researches, i.e. the researcher fails to reject to null hypothesis. As far as influence of management accounting practices on performance of corporation; its mediating influence on the relationship between strategy, structure and performance of a corporation in Pakistani manufacturing sector are concerned, these were found to be in line with earlier researches i.e. in these cases alternative hypothesis was supported. Methodology: Explanatory (causal) research design was utilized in this study. Stratified sampling technique was used to collect primary data of manufacturing corporations of Pakistan through questionnaire. To assess the contingency model of management accounting practices in manufacturing sector of Pakistan, various test of validity, reliability along with regression and mediation analysis were applied. Finally interviews with industry professionals were also carried out to have a better understanding of contingency model. Practical Implications: This study will not only enhance the understanding regarding different management accounting practices followed by manufacturing sector of Pakistan xii and the factors affecting it but also helps management to identify the factors effecting companies performance. Research Limitations: At first the performance of corporation was measured throughout by using qualitative methods instead of quantitative methods which lacks objectivity. Secondly, the research has been carried out on one sector i.e. manufacturing.Thirdly the data was not longitudinal i.e. information was compiled at specific point in time. Furthermore, this study depends upon a questionnaire that is certainly not free from biasness. Originality/value: By placing a management accounting techniques in a contingency model a progression will be made by the researcher with respect to Pakistan to the extent that management accounting practices can be used in a contingency model to assess the effect of these practices on listed manufacturing company’s performance. As researcher has not found such type of effort with respect to developing county like Pakistan, therefore, a theoretical progress in knowledge may be accomplished through this research.