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An Investigation into the Application of Information Technology in Distance Education, Present Status and Future Possibiliteis

Thesis Info

Author

Ali Murtaza

Supervisor

Muhammad Daud Awan

Institute

Allama Iqbal Open University

Institute Type

Public

City

Islamabad

Country

Pakistan

Thesis Completing Year

2002

Thesis Completion Status

Completed

Page

127.;

Subject

Education

Language

English

Other

Call No: 371.3078 ALI; Publisher: Aiou

Added

2021-02-17 19:49:13

Modified

2023-01-06 19:20:37

ARI ID

1676709709907

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لوکی سمجھے خوش بڑے نیں۔۔۔

انج تاں توں ڈکیندا نہیں ہائیں، ڈکیا ہنجواں ہاہواں نال
انج تاں توں ٹھلیہندا نہیں ہائیں، ٹھلیا ٹھنڈیاں ساہواں نال
بدل ماحول گیا اے سارا نویاں قدراں بدلن نال
گولاں اج وناں تے نہیں نے، نہیں نے بور اکاہواں نال
سر دا بھار اوڑک نوں اپنے پیراں اتے اونا ایں
اپنے بھار نے چونے پوندے ٹٹیاں ہویاں باہواں نال
ہک دوجے نال مل کے سارے لوک ترقی کر دے نیں
بندے نکل جاندے نیں اگے، اپنیاں اپنیاں ٹھاہواں نال
پٹھے وڈھ کے چھیڑ مجھیں دا اج رجونا پوندا اے
ڈھور کدے وی رج دے نہیں نیں، بنیوں پٹے گھاہواں نال
نازک جان ملوک تیری اے، اوکھا پیار دا پینڈا ای
ساڈی ریس ناں کر توں جھلیا، اسیں ہاں حال تباہواں نال
بھانویں اوگنہار ہاں میں، پاک نبیؐ دی امت ہاں
مینوں ساڑ دوزخ نہیں سکدا اگاں اتے بھاہواں نال

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.  

Development of an Integrated Framework for Optimization of Sheet Metal Work Through Bi-Directional Information Flow Between Design and Manufacturing Processes.

Present day low quantity, high variety, and make-to-order manufacturing scenario demands concurrent product development. Major attributes required for concurrent product development are: seamless and bi-directional data flow among design, manufacturing and quality control cycles. This thesis documents research in to the field of generic feature based design and manufacturing process planning of discrete sheet metal bend parts. In this context sheet metal forming is subjected to various variations, due to which state of the art in sheet metal pressbrake forming is still recognized as a separate and vague island of automation. Formal integration of standards and specifications is required for knowledge retrieval, generated during manufacturing phase. Sheet metal pressbrake forming is subjected to various process and material variations and ultimate shape of a 3D formed part depends upon the capability and health of the equipment of a native manufacturing setup. Process planning and process parameters are optimized by altering some of the design attributes. Valuable knowledge generated during this activity is lost and is not communicated back to the upstream design stage. This research highlights several issues regarding feature based design and manufacturing of discrete sheet metal parts. Contemporary standards STEP (STandard for Exchange of Product data) and STEP-NC ( STandard for Exchange of Product data for Numerical Control ) are utilized to formulate a framework for feature based design and manufacturing of discrete sheet metal parts augmented with the capability of knowledge retrieval. Major contribution of this research is a proposed framework for feature based design and manufacturing of discrete sheet metal parts developed on the basis of STEP and STEP-NC standards. It outputs a generic feature based manufacturing process plan that could be mapped and optimized according to the capabilities of a native manufacturing environment. In the proposed framework STEP enabled manufacturing process plan communicates generic information independent of any vendor specific detailing which is mostly based on rigid data formats such as ISO 6983. Functional requirements of the framework are categorized into three independent modules for the CNC pressbrake process control unit: 3 (1) Feature based design development of discrete sheet metal parts (2) Generic feature based process planning of discrete sheet metal parts (3) Offline process plan optimization according to the capabilities of a native manufacturing environment. The framework was validated through experimentation on a CNC pressbrake with 3-axis back gauge locating capabilities. STEP & STEP-NC compliant framework for feature based design and manufacturing of discrete sheet metal parts provides a powerful tool for generating generic process plans and knowledge retrieval generated during final process plan optimization and execution. Prototype system using ST-Developer® Visual C++ libraries is developed to demonstrate the functionality of the proposed framework.