آہ !شوکت سلطان
ہمارے آگے ترا جب کسو نے نام لیا
دلِ ستم زدہ کو ہم نے تھام تھام لیا
۸؍ ۹جنوری ۱۹۸۶ءکو دارالعلوم ندوۃ العلماء لکھنؤ میں اسلامی ادب پر ایک بین الا قوامی سیمینار تھا، جس میں ہندوستان کے علاوہ عرب ممالک کے علماء اور فضلاء بھی کافی تعداد میں شریک تھے، وہیں جناب سید حامد صاحب سابق وائس چانسلر مسلم یونیورسٹی علی گڑھ نے یہ اندوہ ناک خبر دی کہ شبلی نیشنل پوسٹ گریجویٹ کالج کے سابق پرنسپل جناب شوکت سلطان کی وفات ہوگئی، یہ خبر سننے کے لیے تیار نہ تھا، اعظم گڑھ سے ۶؍ جنوری کو لکھنؤ گیا تھا، اس وقت تک ان کی کسی علالت کی کوئی اطلاع نہ تھی وہ اپنی بڑی لڑکی سے ملنے علی گڑھ گئے ہوئے تھے، اعظم گڑھ سے لکھنؤ ان کی وفات کی کوئی خبر نہیں تھی، بے حد پریشان اور ملول ہوا، خیال ہوا کہ علی گڑھ سے ان کی میت اعظم گڑھ ضرور آئے گی، اور شبلی منزل کے احاطہ ہی میں ان کی ابدی آرام گاہ بنائی جائے گی، نہایت پریشانی میں لکھنؤ سے اعظم گڑھ روانہ ہوا، کہ شاید جنازہ میں شرکت ہوجائے، یہاں پہنچا تو معلوم ہوا کہ وہ ۳۰؍ دسمبر ۱۹۸۵ء کو اپنی اہلیہ کے ساتھ لڑکی سے ملنے کے لئے للت پور گئے، ۵؍ جنوری کو فجر کی نماز کے لیے اٹھے، وضو کا پانی مانگا تو کچھ تکلیف محسوس کی، چارپائی پر لیٹ گئے تو پھر ابدی نیند سوگئے، وہیں اﷲ تعالیٰ کی رحمتوں اور برکتوں کی آغوش میں سپرد کردیے گئے، اس سانحہ کی خبر۸؍ جنوری کی شام کو اعظم گڑھ پہنچی، میں ۱۰؍ جنوری کو دارالمصنفین پہنچا تو جمعہ کی نماز کے بعد اسی کے احاطہ میں ان کے جنازہ کی غائبانہ نماز پڑھی گئی، اس میں شریک تو ہوگیا، مگر یہ خیال اب تک...
This paper intends to discuss the inter-religious dialogue and the Prophet’s engagement with the ‘Other’. Both dialogue and faith-based reconciliation provide a way to mankind by which the world will become peaceful place to live. In this violence torn world, reconciliation on the basis of faith is needed, so that unity may be created out of diversity. This paper argues that interfaith dialogical theory profits from a deep understanding of moral psychology and social learning theory. The paper highlights that reconciliation belongs to Abrahamic legacy, and also focuses on how Islam established and come up with advanced civilizations characterized by relatively harmonious co-existence between Muslims, Christians and Jews. It is through reconciliation that we regain our humanity. To work for reconciliation is to live and to show others what their humanity is. The paper also shed light on faith-based reconciliation in its Islamic perspective. It is this context the present paper has been drafted.
The main focus of this study is whether the original version of the prediction models are the best proxy for evaluating the firm’s status as going concern that are operated in creditor-oriented regime. This study is much more precise for the selection of firm as an analysis sample to formulate the prediction model for the firm that are operated in the creditor-oriented regime. The selection is based on such type of firms, whose: a) continuous financial years net losses, b) the external and independent auditors issue the non-going concern opinion of the audited client, and c) all the operations of firms are liquidated. The analysis sample consist of one hundred and twenty-four (124) non-financial firms. In first stage, the validity of the original version of the existing firm’s bankruptcy prediction models, like Altman (1968) and Rashid and Abbas (2011); the original version of the existing going concern prediction models, like Koh and Killough (1990), and Koh (1991); and the original version of the existing liquidation prediction models, like Kuruppur, Laswad and Oyelere (2003) are examined. In second stage these aforesaid models are re-estimated (or updated) and the revised prediction models are formulated for the firms that are operated in creditor regime. In third stage, this study formulated the prediction models by using the MDA and LR techniques to deal with the issues faced by the auditor for evaluating the firm’s status as going concern. The type I error and type II error of the formulated prediction models for evaluating the firm’s status as going concern is less than the type I error and type II error of the existing firm’s prediction models, re-estimated (or updated) version of the existing firm’s prediction models and new prediction models based on the pool of variables. The proposed prediction models are considered as the best alternative for evaluating the firm’s status as going concern. The finding based on five (5) discriminatory ratios that are the part of statement of profit and loss, and the statement of financial positions, the newly formulated prediction models, consist of accounting ratios, is not only a useful tool for accessing the firm’s status as going concern, but also a supportive tool for accessing the firm’s financial fraud risk, for the external and independent auditors in order to construct their opinion for a firm that is operated in the creditor-oriented regime. Implication that emerge from these results has developed the instrument which will be highly recognized by the accounting and auditing practitioners like the auditors of developed economies. Therefore, the regulatory authorities in Pakistan, like SECP, SBP and PSX; and the audit practitioner institutes, like ICAP, and ICMAP, to use these formulated the prediction models for evaluating the firm’s status as going concern that are operated in creditor-oriented regime. The proposed models would also be helpful in monitoring and assessing the financial health of the firms as well.