مولانا محمد عرفان خاں
ایک مجاہد کا ماتم
مولانا محمد عرفان خاں صاحب معتمد خلافت بمبئی کی ناگہانی وفات کی خبر اخباروں کے ذریعہ آپ تک پہنچی ہوگی، مرحوم ہزارہ سرحد کے رہنے والے تھے، اور سلسلہ خیرآباد کے عالمِ معقولات اور مدرس تھے، ۱۹۲۰ء کی قومی تحریکات نے درس و تدریس کی مسند سے اٹھاکر قوم و ملت کے عملی کا موں سے ان کو وابستہ کردیا، ان کی سب سے مخلصانہ خدمت ۱۹۲۳ء اور ۱۹۲۴ء میں ملکانوں کے فتنہ ارتداد کے موقع پر ان کی جانبازی، ایثار اور محنت ہے، ان کے علاقوں میں بیسیوں میل پیادہ اور بھوکے پیاسے سفر کرنا اور ایک گاؤں سے دوسرے گاؤں میں مارے مارے پھرنا ان کی زندگی کا اہم کارنامہ ہے، اس کے بعد انھوں نے جمعیۃ العلماء دہلی سے وابستہ ہوکر جمعیۃ کے کاموں کو کچھ زمانہ تک انجام دیا، اور شریف حجاز اور ابن سعود کی لڑائی کے زمانہ میں حجاز جاکر معاملات کی تحقیقات کے لیے نامزد ہوئے، پھر ۱۹۲۶ء میں موتمر اسلامی کی شرکت کے لیے گئے اور وہاں سے واپسی پر وہ بمبئی کی مجلس خلافت کے کاموں میں مصروف ہوگئے، اور اسی مصروفیت میں ان کی زندگی کے آخری سال بسر ہوئے، ان کی عمر اس وقت پچاس سے زیادہ نہ ہوگی، بلند و بالامضبوط اور قومی تھے، ایک دفعہ وہ قومی تحریکوں کے سلسلہ میں قید بھی ہوئے تھے، اور اسی قید میں انھوں نے یہ سعادت پائی کہ حافظ قرآن ہوئے۔
مرحوم نہایت دوست پرور ہنس مکھ، ظریف اور فیاض تھے، صوبہ سرحد سے وہ مدتوں جلا وطن رہے، جلاوطنی کا دور ختم ہوا تب بھی وطن جاکر اپنی خدمات کی وسعت کو انھوں نے محدود کرنا پسند نہیں کیا، تمام عمر مجرد رہے، اور اسی طرح پوری عمر گذاردی، ایک طرف وہ فقیر بے نوا تھے، دوسری طرف...
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.
Using Technology for Language Teaching in Pakistan: A Case Study of Computer Assisted Language Learning Use of computers technology has been in vogue for several decades now. In Pakistan it is relatively new but it is soon going to complete a decade of its realization and integration in language teaching at national level. This research seeks an investigation into the issue of using technology in English language teaching in Pakistan. In order to meet the challenges of the rapid developments in the field of education throughout the world and to keep pace with technological innovations in an EFL/ESL classroom, the Higher Education Commission of Pakistan launched an exclusive project named ELTR in 2004. What lead to the launch of this project at higher education level was National Committee on English which had been set up in 2003. The committee reviewed the current trends and practices for teaching English language in Pakistani higher education institutions and proposed suggestions which became the foundation for ELTR project. During the first and the ongoing second phase of this project, HEC imparted CALL training.to English language teachers working in public sector colleges and universities. The study aims at evaluating the impact of these training courses in actual teaching practice as well as teachers' perceptions about the use and effectiveness of CALL in EFL classrooms. To assess the worth of CALL training courses, this research draws upon the responses of those who participated in these courses and those who planned or conducted them. Moreover, an official report submitted to HEC about the work done in the filed of CALL in Pakistan under ELTR project over 2005-07 is also a part of this research. The contents of the report are analysed and discussed to reach a plausible conclusion of what has been achieved and what needs to be done further in order to incorporate technology in English language teaching in Pakistan in a positive direction.