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Duplex Treatment of Stainless Steel by Using Dc Glow Discharge Plasma

Thesis Info

Author

Kashif Javed

Supervisor

Muhammad Waqas Iqbal

Program

MS

Institute

Riphah International University

Institute Type

Private

City

Lahore

Province

Punjab

Country

Pakistan

Thesis Completing Year

2017

Thesis Completion Status

Completed

Page

xiv, 50 . : ill. (col.) ; 29 cm. +CD

Language

English

Other

Includes bibliographical references.; Submitted in partialfulfillment of the requirements for the degree of Master of Philosophy in Physics; Thesis (MS--Physics)--Riphah International University, 2017; English; Call No: KAS 669.142

Added

2021-02-17 19:49:13

Modified

2023-01-06 19:20:37

ARI ID

1676711504796

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سرمنڈل کا راجہ

سرمنڈل کاراجہ

                سرمنڈل کا راجہ ناطق کی نظموں کا تیسرا مجموعہ ہے۔اس کتاب کو پڑھنے کے بعد قاری کے دل میں جو تاثر رہ جاتا ہے وہ کچھ ایسا ہے کہ جب وہ اپنی ایک نظم کے بعد دوسری نظم لکھتے ہیں تو گویا ایک منزل پالی اور دوسری منزل کی طرف گامزن ہوجاتے ہیں۔ایسا محسوس ہوتا ہے کہ وہ کوئی فتح حاصل کرنا چاہتے ہیں ایک ایسا قلعہ ایک ایسا پہاڑ سر کر لینا چاہتے ہیں جس کی بلندی تک پہنچتے پہنچتے خود ناطق راستے میں آنے والی ہر مشکل کو بھی جیسے خوش دلی سے سراہ رہے ہوں۔ سرمنڈل کا راجہ میں وہ دیسی رنگ ڈھنگ کا اظہار کرتے ہوئے نظر آتے ہیں۔نظمیں پڑھتے ہوئے قاری کو  پنجاب کی مٹی کی سوندھی سوندھی خوشبو بھی محسوس ہوتی ہے۔یقین سے باہر لگتی ہے یہ بات کہ ایک شاعر نے پنجاب کا ایسا رنگ تخلیق کیا ہے۔اس پر زیف شاہ اظہار خیال کرتے ہوئے لکھتے ہیں :

’’ناطق کی نظم کا بیج مٹی میں ضرور ہوتا ہے لیکن نظم اوپر اور اوپر اٹھتے اٹھتے جاودانی آسمانوں کی وسعتوں سے ہم آہنگ ہوکر آفاقی اسطورہ بن جاتی ہے جسے آپ غیر فانی اساطیر کے پہلو میں دیکھ سکتے ہیں۔‘ ‘(6)

                کتاب قاری پر ایک خوشگوار تاثر چھوڑ جاتی ہے۔پنجاب سے محبت اس کی مٹی کی خوشبو کے ساتھ ساتھ قاری خود کو پنجاب میں چلتا پھرتا محسوس کرتا ہے۔وہ کوئی فتح حاصل کرنا چاہتے ہیں۔ اس کتاب کے پڑھنے پر قاری کے دل و دماغ میں یہ بات نقش ہو جاتی ہے۔

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Have Developing Countries Been Seeking to Minimize Welfare Cost of Taxation? Evidence from Barro’S Tax Smoothing Hypothesis

The developing economies are characterized by severe fiscal deficit, sky-rocketing public debt and unstable economic growth. To finance fiscal activities governments’ resources are limited. The deficits can be corrected through fiscal adjustment and regulations in the shape of government spending cuts, tax increase and/ or debt creation. One of the basic decisions the government has to make is to share out the burden of fiscal adjustment between spending, borrowing and taxing with a view to satisfying the dictates of efficiency and equity, including inter-temporal equity. This fine balancing of policy instruments to achieve well-known fiscal objectives involves, among other things, an evaluation of the level of taxes and spending to decide whether to adjust them at the economically realistic levels. Tax increases may be less problematic than reducing expenditure if the current level of tax revenue is comparatively low based. However, in the former case, considerations of the tax smoothing acquire significance. Another important issue, which this study tackles, is the problem of causality between taxes and spending. Particularly, in order to decide which variable should be given temporal priority, it should be known whether changes in spending lead, follow, occur simultaneously, or are independent of the changes in tax rates. The present study finds that the fiscal stances of Sri Lanka, India and Pakistan are not significantly different from other developing countries, so that our analysis of these countries can be safely generalized to other developing countries. It also aims to check whether these developing countries have in effect adopted a tax smoothing policy to overcome the fiscal deficit and what forms such policy has taken. The empirical analysis presented here reveals that Pakistan and Sri Lanka have tried to minimize the welfare cost of taxation but these have not been policies fully consistent with the best practice tax smoothing. On the contrary, India has not sought to smooth its tax rates to minimize the welfare cost at all. Moreover, fiscal policies in Pakistan, Sri Lanka and India have been consistent with the fiscal synchronization, the spend-and-tax, and the institutional independence hypotheses respectively. The present study makes quite a few non-trivial recommendations, which may or may not accord with so-called common sense approaches to such problems. For instances it shows at length that to minimize the welfare cost of taxation the governments should finance their permanent expenditure by increasing the tax rate while transitory shocks to the expenditures or output should be financed by creating public debt. Such debt should, however, be contingent and retired in good days. In the same vein, it recommends that, a countercyclical (debt falls in booms and rises in recessions) policy might also be adopted. On the other, a pro-cyclical policy may lead to volatility in tax rates and increase the welfare cost of taxation. It is asserted that if developing countries fiscal policies are reformed along the lines suggested in this study it would lead to major over-hauling of the fiscal stances of the developing countries----those which would lead to efficient and equitable policies based on robust theoretical and empirical foundations.