خصائص الاسلام فی تامین الامن والسلام

This article focuses onthose special attributes of Islām, which distinguishes it from other religions with respect to peacekeeping, i. E., the rules and ethics, which inculcate peace and tranquility in the soul and mind of an individual and society. Islām is the pioneer of all the religions that emphasize upkeeping of peaceful relations between their followers and others without any discrimination. The connotations of the word Islām and the implications of its various synonyms, its ethical teachings, rules and laws_ all convey the message of peace. Therefore, a true believer is supposed to be the one, who is endowed with peace. To sustain harmony in the society, Islām prohibits mischief, tribulations, aggression and violation of human rights, such as freedom of religion and life. Likewise, Islām prohibits undue offences against any religion, defiling religious beliefs and the holy books, derogatory remarks against any sacred and reverend personage, and extortion, theft, robbery, usury, etc. The second discourse of this article deals with the Islamic salutations. The objectives of Sharī‘ah, in this regard, are to promote good will, alleviate alienation of addressees, invite non-believers to Islām and augment peaceful relations and coexistence with others. The last section of this discourse deals with the injunctions, related to the rules and ethics of warfare as instructed by Islām.

An Assessment of a Contigency Model of Management Accounting Practices in Manufacturing Sector of Pakistan

With the help of contingency model the researcher has tried to examine the way in which alignment among different contingent variables and MA practices can improve performance of manufacturing sector of Pakistan. Out of the variables examined, the hypothesis suggest that the advance manufacturing technology pertaining to management accounting practices, strategy pertaining to both management accounting practices and performance of corporation, structure pertaining to management accounting practices, market orientation pertaining to performance of the corporation and competitive environment pertaining to management accounting practices are in line with many earlier researches i.e. in these cases alternative hypothesis was supported whereas size of the corporation and qualification ofaccountant pertaining to both management accounting practices and performance of the corporation, structure pertaining to performance of the corporation, top management support and market orientation pertaining to management accounting practices and finally competitive environment pertaining to performance of the corporation were not in line with previous researches, i.e. the researcher fails to reject to null hypothesis. As far as influence of management accounting practices on performance of corporation; its mediating influence on the relationship between strategy, structure and performance of a corporation in Pakistani manufacturing sector are concerned, these were found to be in line with earlier researches i.e. in these cases alternative hypothesis was supported. Methodology: Explanatory (causal) research design was utilized in this study. Stratified sampling technique was used to collect primary data of manufacturing corporations of Pakistan through questionnaire. To assess the contingency model of management accounting practices in manufacturing sector of Pakistan, various test of validity, reliability along with regression and mediation analysis were applied. Finally interviews with industry professionals were also carried out to have a better understanding of contingency model. Practical Implications: This study will not only enhance the understanding regarding different management accounting practices followed by manufacturing sector of Pakistan xii and the factors affecting it but also helps management to identify the factors effecting companies performance. Research Limitations: At first the performance of corporation was measured throughout by using qualitative methods instead of quantitative methods which lacks objectivity. Secondly, the research has been carried out on one sector i.e. manufacturing.Thirdly the data was not longitudinal i.e. information was compiled at specific point in time. Furthermore, this study depends upon a questionnaire that is certainly not free from biasness. Originality/value: By placing a management accounting techniques in a contingency model a progression will be made by the researcher with respect to Pakistan to the extent that management accounting practices can be used in a contingency model to assess the effect of these practices on listed manufacturing company’s performance. As researcher has not found such type of effort with respect to developing county like Pakistan, therefore, a theoretical progress in knowledge may be accomplished through this research.