پاکستان سے محبت
نحمدہ ونصلی علی رسولہ الکریم امّا بعد فاعوذ بااللہ من الشیطن الرجیم
بسم اللہ الرحمن الرحیم
معزز اسا تذہ کرام اور میرے ہم مکتب ساتھیو!
آج مجھے جس موضوع پر لب کشائی کی دعوت دی گئی ہے وہ ہے:’’پاکستان سے محبت ‘‘
صدرِذی وقار!
محبت ایک ایسا لفظ ہے جس کے معانی کی خوشبو سے گردونواح کی فضاء معطر ہو جاتی ہے، جس کی بارش کے قطرے نفرت، حسد، بغض کی دھول کو ختم کر کے نکھار پیدا کر دیتے ہیں، جس سے معاشرے میں موجود عداوت ، عصبیت ، اقرباء پروری کے کھلیانوں میں موجود غلاظت کے ڈھیروں سے اُٹھنے والی سرانڈ کاو جود ختم ہو جاتا ہے ،محبت کی آبیاری سے نشوونما پانے والے گلستان جنت کا نمونہ پیش کرنا شروع کر دیتے ہیں اور ہر سو سبزہ ہی سبزہ نظر آتا ہے جو ایک نیک شگون تصور کیا جا تا ہے۔
جنابِ صدر!
میں پاکستان سے محبت کیوں نہ کروں!یہ تو میرے آباؤ اجداد کی کاوش ہے، میں اس کے گلی کوچوں کو حرز جاں کیوں نہ بناؤں یہ تو میرے اسلاف نے اپنی جانوں کا نذرانہ پیش کر کے حاصل کیا ہے، مجھے اس کی فضاؤں سے، مجھے اس کی ہواؤں سے، مجھے اس کے گلستانوں سے، مجھے اس کے بیابا نوں سے، مجھے اس کے کھیتوں کھلیانوں سے، الغرض مجھے اس کے ذرے ذرے سے پیار ہے۔
معزز سامعین!
پاکستان میراوطن ہے، پاکستان میر ا دیں ہے، پاکستان میرا گھر ہے، پاکستان کی مٹی مجھے جان سے بھی زیادہ عزیز ہے، ایسا کیوں نہ ہو، میں مسلمان ہوں میرا ایمان ہے کہ وطن کی محبت ایمان سے ہے۔ وطن سے محبت کر کے، پاکستان سے محبت کر کے جہاں میں بحثیت انسان اپنا فرض ادا کر رہا ہوں وہاں اپنادینی فریضہ بھی پورا کر...
Education is a series of processes of human empowerment towards maturity, both intellectually, mentally and morally, to carry out the humanitarian function carried as a servant (abd) in front of his Khaliq and as a "preserver" (caliph) in the earth. The position of contemporary education in the midst of the spirit of national education reform, of course it is necessary to look at the meaning and role of contemporary education in this national life. Similarly, in order to find a new paradigm of contemporary education, it should begin with the existence of Islamic education in the history of national and state life. And in developing the quality of contemporary education, of course it is necessary to pay attention. First, education is increasingly demanded to appear as emerging in the development of the quality of human resources (output of education). Second, in the perspective of the world of work, an orientation to real abilities (what one can do) that can be displayed by very strong education graduates Third, as a result of globalization.
Corporate Social Responsibility; Measurement, and its Nexus with Earning’s Management and Corporate Governance Corporate Social Responsibility (CSR) gained the tremendous popularity and considerable attention of the public, academicians, researchers, and policymakers during the last few decades. Firms involve in CSR activities to fulfil the expectations of stakeholders and in order to build healthy relationships with them. However, recent accounting scandals in giants of the business world like Enron, Xerox, and Toshiba etc. exposed the managerial discretion in reporting accounting numbers, which is termed as Earnings’ Management (EM).These scandals have asserted that firm’s insiders mislead the firm’s stakeholders through EM that raised serious questions about the firm’s CSR and CG because financial transparency is vital for firms’ socially responsible behavior and CG is accountable for the credibility of disclosed financial information. A significant part of current debate on CSR has typically focused on its relationship with the financial performance of firms while inadequate little literature is available on CSR and EM relationship. The present research investigates whether firms involvement in CSR is induced by the long-term perspective in order to satisfy their stakeholders oris it used as a strategic shield against managers’ opportunistic behavior such as EM practices (accrual and real) for thedeveloping economy of Pakistan. In addition, it has also taken into consideration the individual impact of the four mechanisms of CG including board structure, audit structure, compensation structure and ownership structure as well as the composite effect of CG by establishing its index on CSR of the firm. Moreover, effective internal audit system in a firm plays an effective role in disseminating more information about CSR activities. A multi-method approach has been applied to measure CSR and established CSR disclosure index and CSR spending ratio. The empirical analysis is done through simultaneous equation system of Two-Stage Least Square (2SLS) method by using a panel data of 160 firms from 2008 to 2015. Overall results demonstrates the bidirectional and negative relationship among CSR and EM which is predominant and supports the long-term perspective. However, a positive relationship is also seen between accrual type of EM and CSR.With reference to CG and CSR relationship, findings reveal that large, diverse and more participative boards with less influence of the dual role of CEO reinforce the board effectiveness.This situation enables the corporate boards to direct the management effectively towards the implementation and execution of CSR activities and their disclosures. Compensation paid to CEO and executive’s personnel encourage them to act to the greatest advantage of not just shareholders but also stakeholders through increased participation in CSR activities and disclosing more information about them. Moreover, effective internal audit system in a firm plays an effective role in disseminating more information about CSR activities. The influence of external block holding, institutional, individual, associated companies, and insider ownership is very much positive on CSR disclosures of the firm. Contrary to this, ownership concentration, CEO and director''s ownership discourage the firm’s involvement in CSR activities. Finally, effective CG prevents the managers from exercising their opportunistic behavior of managing firm’s earnings by exploiting firm’s CSR activities. The current study also propos some implications for diverse stakeholders.