زخم اپنے دکھا نہیں سکتا
یہ تماشا لگا نہیں سکتا
ہوں سخی پھر بھی درد کی دولت
میرے یارو! لٹا نہیں سکتا
میرے اندر جو اب کے دہکا ہے
یہ الائو بجھا نہیں سکتا
رنج ہر اک اٹھا میں سکتا ہوں
پر میں ذلّت اُٹھا نہیں سکتا
رو تو سکتا ہوں عمر بھر تائبؔ
میں کسی کو رُلا نہیں سکتا
Zakat is although a compulsory obligation in Islam but is not paid compulsorily by the people. There are two main reasons; one is the ignorance about many things on which zakat is due, for example non-agricultural land and commercial plots etc. andsecond, ignorance about the mechanism through which it is paid. Thefirst aspect is related to public awareness and second aspect is related to the fiscal policy being enforced by the government collecting property and wealth taxes thus putting heavyfinancial pressure on the owners of real estate so as to compel them to avoid zakat andpay taxes. The paper explores the level of awareness among the general public about the payment ofzakat on non-agricultural land. Itfurther addresses the question that how the existing revenue structure need to be changed. For thefirst aspect, primary data with n=33 has been collected from the capital city of the province Khyber Pakhtunkhwa. For the second aspect the revenue structure of the government is reviewed tofind out the number of taxes on the possession, sale and purchase of commercial or nonagricultural land plots. Since taxes are in no way a substitute of zakat so it is further explored that if the existing taxes are replaced and zakat system would be properly enforced then how much is the net return. In order to estimate this net return, an interview has been conducted from the property dealers and also the figures are taken from government accounts to calculate a sample for the study area that is then generalized for the government returns at large. The results of the study show a high level ofignorance about zakat obligation on plots in the study area. The verdicts of the Islamic scholars also create difference of opinion, however, majority have approved the case in favor of payment. Since there is ignorance and people have to pay taxes so they avoid zakat and just pay taxes. A mechanism is needed for fiscal reforms to ensure the payment of zakat and to stop its substitution against taxes on land plots.
The significant objectives of this study were; to examine and calculate the total and average costs of each selected item, to calculate student’s opportunity costs, to analyse student’s satisfaction with programme, to analyse the cost effective measures taken by academicians for each of three programmes and to assess eleven years admissions and completion and to analyse main objectives of programmes. It was descriptive study based on analysis and comparison of B.Ed programme at Bangladesh Open University (BOU), B.Ed at Allama Iqbal Open University (AIOU) Pakistan, and degree level/SI teacher training programme at University Terbuka (UT) Indonesia. It used a simple non-linear input and output design of “economic approach” of cost effectiveness analysis. The instruments that were developed to collect data about costs and other relevant features of programme were questionnaires. There were two questionnaires. The first questionnaire was administered to the management of programme. The elements in first questionnaire were; 1-Enrolment, 2-completion, 3-costs of examinations, 4- costs of radio and television transmissions, 5-course presentation costs (tutorial and workshop), 6- costs of printed material, 7-departmental/ establishment costs, 8- cost of building meant for this programme in the main campus of university, 9- objectives of programme and analyses about achievement of objectives, 10-benrolment and completion since 1992 to 2002. viiiThe selected output variables for cost-effectiveness analysis were; (a) Completion rate (b) Student’s satisfaction with programme. (C) The most important objectives of each selected programme were analyzed separately. Independent variables for data analysis were university, gender, age, qualification at the time of admission, profession and who paid the opportunity cost of students. The dependent variables for data analysis were student’s satisfaction with programme and student’s opportunity cost. The purpose to add some queries about the preliminary information was to obtain some of background knowledge about programme. Unit cost per pupil was the criteria for cost effectiveness analysis. The cost function applied for data analysis was; Unit cost = Fixed cost + Variable costs / N The results showed that enrolment was the highest at AIOU during 11 years. The highest average costs of examination were; 93.36 (UT), costs of course presentation were 93.46 (UT), costs of printed material were 98.97 (BOU), and departmental costs were 78.76 (BOU). Radio and television department produced programmes for students of BOU. Average cost of broadcast media was .851 at UT. As far as unit cost per student is concerned it was the lowest at AIOU. The mean scores of total opportunity costs were 411 for UT, 227 for BOU and 458 for AIOU. Student’s satisfaction with programme was highest at UT and lowest at BOU. The result showed that unit cost was lowest at AIOU and programme was the most cost effective due to economy of scale. Income from fee of each programme and item wise costs should be maintained in documents so that the assessment and comparison of programme may be feasible for management and researchers. The cost of examination is high at UT as compared to the other two universities. It is better to work out to lower down the cost of examination at UT. Costs of broadcast media at AIOU are in the margin. AIOU may spend on transmissions for all students of B. Ed. The costs of print and Department at UT are the lowest. AIOU and BOU can benchmark for lower down costs of print and department.