مولوی سید ممتاز علی
اخبارات کی زبانی ناظرین تک یہ خبر پہنچی ہوگی کہ ہماری زبان کے پرانے ادیب و مصنف اور مسلمان لڑکیوں کی تعلیم و تربیت کے مشہور مبلغ مولوی سید ممتاز علی صاحب مہتمم تہذیب نسواں لاہور نے وفات پائی۔ انَّاﷲ، مرحوم کا وطن، دیوبند تھا، عربی کی تعلیم پائی تھی، اور ساتھ ہی جدید تعلیم سے بھی بہرور تھے، اس زمانہ میں سرسید مرحوم کی تحریک کا شباب تھا، اس شمع کے گرد جو پروانے جمع ہوگئے تھے، ان میں ایک یہ بھی تھے، مسلمانوں میں وہ پہلے شخص تھے جس نے تعلیم نسواں کی تبلیغ کی، اور اس تبلیغ میں ان کو کامیابی حاصل ہوئی تھی، وفات کے وقت ان کا سن ستر (۷۰) کے قریب ہوگا ابھی اسی سال کے اخیر جنوری میں لاہور میں ملاقات ہوئی تھی، اسی وقت وہ زار و نزار، اور حبس بول کی شکایت میں مبتلا تھے، آخر وہ اس تکلیف سے جانبر نہ ہوسکے اور چل بسے، اﷲ تعالیٰ ان پر رحمت فرمائے، نہایت خوش خلق متواضع اور مرنج و مرنجان بزرگ تھے۔
(سید سلیمان ندوی،اگست ۱۹۳۵ء)
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.
Diabetes is a serious metabolic disorder, and plenty of medicinal plants are used parallel to synthetic drugs having no side effects and many existing medicines are derived from the plants. This study aims to evaluate selected indigenous medicinal plants,Chichoriumintybus,Trigonellafoenumgraecum, Saussaurealappa, Lipidiumsativum, Nigellasativa, their formulations [{S11 (S3:S8),S12(S3:S5:S6:S7:S8)}],and a mushroom Morchellaconica to target diabetes from different aspects, and add in the available treatments with cytotoxicity, in vitro and in vivo especially focusing on formulations and M.conica. The crude methanolic extracts of samples were evaluated for phytochemical determination following invitro assays with optimized protocols. The proximate analysis of the plants show the nutritional facts and the elemental profile show the presence of macro and micro elements have the insulinotropic properties.The compounds in S10 were characterized and identified by LCMS and NIST library.The antioxidant activity was shown that S12 is more active than S11 while the antiglycation activities of both plants are comparable. S11 shows low IC50 value than S12 in amylase as well as in PTP1B inhibition assay S11is 90% active compared to S12. The invivo assays aim at giving an insight at various aspects and the risk factors of this chronic disease and to improve the lives of the diabetic patients who are faced with physical; focuses on epidemiology and the issue of the cost of diabetes by using medicinal plants. The formulation S11 and a mushroom M.conicashow significant results of β-cells regeneration as well as lessen the inflammation and infiltration in the liver with improved physicochemical parameters of serum chemistry of the treated mice with these samples compared with normal and Glibenclamide treated groups serum chemistry and tissues obtained. The active formulations and M.conicacan be subjected to isolation of phytoactive compounds. Theutilization of plants as a potential source to search for a novel antidiabetic drug can be achieved by application of modern scientific technology and recent knowledge on the physiological changes in case of Diabetes. Exploration of novel targets like glucagon-like peptide-1 (GLP-1), sodium-glucose co-transporter 2 (SGLT-2) and dipeptidyl peptidase 4 (DPP-4) for antidiabetic drugs and medicinal plants with emphasis on site specific effectiveness and overcoming problems of resistance, side effects, prolonged usage and high cost, are being investigated for future research. Further investigations are required, and more attention should be drawn to explore the biological activity of hundreds of traditionally used medicinal plants both in vitro and in vivo to assess the claimed activity with the aim of finding potent antidiabetic candidates from the natural resources.