المحاسبة الإدارية فـي القـرآن الكـريم مـن خلال قصة يوسـف عـليه السلام: دراسة تأصيلية مقارنة

تناولت الدراسة قضية المحاسبة الإدارية فـي القـرآن الكـريم مـن خلال قصة سيدنا يوسـف عـليه السلام، وأثرها عـلى عـلم المحاسبة الإدارية بصورة خاصة وعـلوم الإدارة بصورة عامة، وتهدف الدراسة إلى بيان أقوال المفسرين والفقهاء قديمـا وحديثا مـع ذكر أقوال عـلمـاء متخصصي المحاسبة الإدارية وربطها بقصة يوسـف عـليه السلام فـي صورة عـلمية توضح أبعاد مقاصد القـرآن الكـريم الذي يجمـع جميع العـلوم المختلفة. واستخدم الباحث المـنهج الإستقرائي المقارن، وتوصلت الدراسة إلى مجموعة مـن النتائج أهـمها: أظهر يوسـف قدرته فـي إدارة أزمة سنين القحط التي أصابت مصر ومـا حـولها بصورة مثالية فريدة مـن نوعها فـي ذلك الوقت، حتى جعـل أهل مصر مـا رأينا ملك أفضل مـنه. ومـن أهـم التوصيات: يوصي الباحث طلاب العـلوم الإدارية ومديري الإدارات فـي مسيرتهـم المهنية أن يكون قدوتهـم فـي ذلك سيدنا يوسـف عـليه السلام.

Polycyclic Aromatic Hydrocarbons and Heavy Metal Contents in Barbecued Meat Available in District Peshawar. A Case Study of Peshawar, Pakistan

This study investigated the levels of polycyclic aromatic hydrocarbons (PAHs) in different barbecued meat available in District Peshawar and the effect of various grilling methods on PAH levels. PAHs refer to a large group of organic chemicals that may be present in the environment as pollutants some PAHs are considered as possibly or probably carcinogenic to humans. Four types of barbecued meats, namely beef, mutton, chicken and fish were studied. A total of 240 barbecued as well as raw meat samples were collected from local food vendor spots or general restaurants, and control samples of gas and Electric grilled meat samples were prepared in laboratory and analyzed. The study covered three aspects; included; Proximate Analysis of the barbecued meat, analysis for PAHs and Heavy metals. The attention was focused on the EPA priority PAHs as they include the eight PAHs recently indicated, the most suitable indicators for the presence of carcinogenic and genotoxic PAHs in foodstuffs (EFSA 2008European Food Safety Authority (EFSA). 2008. Smoking or grilling, when carried out with traditional methods involving direct contact with wood combustion fumes, produces high contamination levels with release of carcinogenic polycyclic aromatic hydrocarbons (PAHs). The main findings of this study reveals that the PAH content of different smoked or grilled meat products commonly consumed in Khyber Pakhtunkhawa Pakistan using traditional systems, which use a wood fire, were observed heavily contaminated. Considerably lower contamination levels were found in samples smoked or grilled in the laboratory using a gas grilling and electric grilled procedures. Results revealed that grilling on coals generated high levels of PAHs as compared to other grilling procedures like electric and gas grilling. Among the meats the highest concentrations of PAHs were detected in mutton meat. The heavy metal content of unmarinated meat was found to be higher when compared with marinated meat samples, so it depicted possible preventive effect of marination in minimizing the toxicants levels in meat. The lead, nickel and cadmium content of fish meat was observed higher in fish meat similarly the chrysene, naphthalene, flourenthene and DBAHA concentrations were also found high in fish meat. Furthermore this research observed the factors that might be helpful in minimizing the level of meat contaminants if practiced with traditional grilling procedures like grilling with coverings and marination of samples before grilling. The findings of the conducted research revealed that the fat content of mutton was found higher as compared to other meats and the possible factor responsible for this was assessed that the mutton is barbecued with lard. Whereas other meats were properly trimmed before barbecuing and mostly lean beef was used for barbecuing. The protein content of various meats was also assessed and protein content of chicken was found higher among other meats. Quality of the food ingredients at street shops was found unsatisfactory, this might be due to the factor that the shops located in streets were very small and quality of ingredients was inferior as compared to the shops near road sides which were comprised of comparatively large scale and using good quality food ingredients. location of shops seemed to be significant (P> 0.05) with the cleanliness and shops nearby road entailed satisfactory cleanliness rather than congested street located shops as the pollutants emissions near road side shops did not directly affected the meat , whereas in streets the sources of pollution were found to be in close or direct contact with the meat.