حمد باری تعالیٰ
ہر دَم صفت اللہ دی کرئیے جس دے کرم گھنیرے
ہر مشکل وچ مدد کریندا، ہے شہ رگ توں اوہ نیڑے
جیہڑے رو رو عرض نیں کردے اللہ دے دربارے
دور انہاں دی مشکل ہوندی دکھ مٹ جاندے سارے
جئے میں ویکھاں عیباں ولے کِتے نہ میری ڈھوئی
جئے میں ویکھاں فضلاں ولے جند خوشیاں نال پروئی
کرم تیرے تے ناز کریماں میں وچ عیب ہزاراں
صدقہ پاک محبوبؐ اپنے دا بخشیں اوگنہاراں
There are two major parts of Arabic literature i.e. Prose and poetry. Arabic poetry has a great value among the critics and the literati. A series of seven poems known as Muʽallaqāt Sabʽa or ʽAšhara have a great deal in the Arabic poetry. These are the collection of seven or ten long poems that are considered as the excellent work of the pre-Islamic era known as Jāhilīya ages. These poems had been presented in the annual fair of Okaz on the occasion of pilgrimage and awarded to be the top class creative works. After that judgment, golden genres were written with silk and recited judgment, as well as taught consecutively up to date. The ancient Arabic literature is full of such like prized poems but the valuable position met to this compilation is unprecedented. Since the poets of these master pieces are among the most famous figures of the 6th century taken together, these poems provide a good picture of Budouin life besides its connotation of rhetorical semantics figurative devices are tricky during its studies. Metaphor, trope, allusive ironies, metonymies and many more colloquial figures of speech are to be observed in this renowned collection. This article deals with the rhetorical study of Muʽallaqa of Imru’ al-Qais, by identifying the magnificence of assimilation and critism on his poem, alond with the analysis and explanation of its objectives.
maximize the shareholder wealth and success of companies. In capital budgeting decision making, when
making the financial evaluations of the projects then capital budgeting methods are also used. Capital
budgeting methods are influenced by the firms' characteristics and decision maker's characteristics.
This study conducted with two aims to ascertain the prevailing capital budgeting methods in textile companies
and to find the factors of capital budgeting methods.
To obtain the objectives, major part of data collected by questionnaire and minor part of data collected from
financial statements of 2013 of seventy seven textile companies which are listed on Karachi Stock Exchange
(KSE). Size (sales), leverage, growth (price-earnings ratio), dividend payout ratio, target range for solvency
(debt-to-equity), proportion of foreign sales, management ownership, education of CEOs, age of CEOs and
experience of CEOs are taken as independent variables and capital budgeting methods as dependent variables.
Descriptive statistics showed that payback period is mostly used by textile companies of Pakistan. Ordinal
regression analysis runs on data to find the determinants of capital budgeting methods. Findings showed that
target range, foreign sales, size of firm, leverage, management ownership, education of CEOs and age of CEOs
have significant association with capital budgeting methods and these are factors of CB methods while growth,
dividend payout and tenure of CEOs have no significant association with any capital budgeting methods.
Preference of PP method by firms shows that there is theory-practice gap existed in Pakistani textile companies.
It is recommended that textile companies should to use sophisticated CB methods. For future studies it is
recommended that these variables or some other variables should be studied in other private or public sectors
of Pakistan.