أهمية كشف ممارسات المحاسبة الإبداعية من خلال دور معايير المحاسبة الدولية والإفصاح المحاسبي

تناولت الورقة البحثية العلاقة الإيجابية بين كل من الإفصاح المحاسبي عن المعلومات الواجب توافرها ونشرها عن المنشأة، من خلال أساليب الإفصاح التي هي الطرق التي تسهل فهم وقراءة البيانات المالية، وكل أسلوب يكمل ويفسر كل غموض وارد في القوائم المالية خاصة وأن الإفصاح ضرورة مهمة تقتضيها عملية توصيل المعلومات المناسبة وبالنوعية المطلوبة في الوقت المناسب. كما ناقش الباحثون مفهوم المحاسبة الإبداعية وممارساتها، وكيفية تسكين هذه الممارسات بين الجائزة وعدم الجائزة، حيث تطرق الباحثون إلى هذه الممارسات التي تضمنتها المعايير الدولية لإعداد التقارير المالية . IFRS

Combating Terrorism in Pakistan: Post 9/11 -A Neoclassical Realist Perspective

The study explores dynamics of Pakistan’s Counter Terrorism (CT) strategy since 9/11 from a neoclassical realist perspective. It argues that Pakistan’s strained regional security milieu, weak civilian law enforcing and CT coordination agencies, coupled with asymmetric relationship with the US, have been shaping Pakistan’s CT policy since 9/11. Terrorist attack on mainland USA on 9/11, 2001, triggered a paradigm shift in the landscape of international and regional security having impact on Pakistan’s polity and national security. South Asia, particularly Afghanistan and Pakistan figured out prominently in the US national security objectives. US succeeded to garner international coalition and brought about tremendous pressure on Pakistan to support US war on terror against Al-Qaida and Taliban regime in Afghanistan. India seized the strategic opportunity by not only aligning with the US counter terrorism strategy in the region but offering military bases as well. This strategic move by India precipitated Pakistan’s security dilemma with two front threat scenario. US- Pakistan divergence over prosecution of war on terror impacted a comprehensive response against this menace of global, regional and domestic security. India by capitalized on antiPakistan international sentiment strengthened its position in Kashmir and attempted to lump freedom struggle with terrorism. Internal religious-political polarization in Pakistan, psyche of ruling elite and capacity constraints of civilian law enforcement, CT coordination agencies and prosecution and judicial institutions complicated the effective fight against terrorism at home. The external support to domestic terrorist entities destabilized Pakistan and paved way for horrific APS Peshawar carnage in December 2014. However, the event acted as a catalyst in uniting Pakistani nation and vowing to eliminate this scourge comprehensively. By 2018, Pakistan military with national support succeed in defeating terrorist groups and purged FATA of all terrorist entities. However, non-kinetic aspects of National Action Plan (NAP) merit enforcement in true letter and spirit. The study too, provides a comprehensive framework for combating terrorism in Pakistan.