ڈاکٹر بھگوان داس
اسی مہینہ ہندوستان کی ایک اور نامور شخصیت ڈاکٹر بھگوان داس نے انتقال کیا، وہ اپنے دور کے مشہور صاحب علم و قلم اور درویش صفت صوفی مشرب فلسفی تھے، فلسفہ اور تصوف پر ان کی بڑی گہری نظر تھی، اس پر انگریزی میں ان کی کئی تصانیف ہیں، اسلام سے پوری طرح واقف اور اسلامی تصوف سے خاص ذوق رکھتے تھے، عقیدۃً موحد اور اپنی تہذیب و معاشرت میں پرانی تہذیب و شرافت و وضعداری کا نمونہ تھے، اپنے مسلمان دوستوں کو جب خطوط لکھتے تھے تو اپنا نام عبدالقادر لکھتے تھے اور کہتے تھے کہ بھگوان داس اور عبدالقادر کے معنی ایک ہیں، بمبئی کے گورنر سری پرکاش صاحب کے والد تھے، ان کو شرافت و وضعداری اپنے والد ہی سے ترکہ میں ملی ہے،ڈاکٹر بھگوان داس کی موت سے ہندوستان کی ایک بڑی علمی و تہذیبی یادگار مٹ گئی۔ (شاہ معین الدین ندوی، اکتوبر ۱۹۵۸ء)
The graph of development of Islamic Banking system is increasing day by day. It deals only those transaction which are not conflict with Shari'ah. Therefor the procedure of transaction of Islamic Banking is completely different from the conventional Banking system. Murābaha (Cost plus sale) or Murābaha li al-Āamir be al-Shēraá. (Cost plus sale for the purchase orderer) is a well-known financing mood. In this mood of financing, the Islamic bank bound to buy the required goods to the orderer and to sells him at higher price than the purchase price. Islamic Banks occasionally appoints an agent to buy the goods. Sometime the Islamic Banks appoints the purchase ordere himself as an agent. In this case, the contract of Murabaha and the contract of agency should not be related to each other. When the purchase orderer buys the goods as an agent, he will inform the Bank of his purchase, and the possession of the agent will be considered as the possession of the Bank. In this way, both contracts Murābaha and Wakālah are not related to each other. After this, the Bank will offer to sell him (purchase orderer) the goods and then he will accept the offer.
The purpose of this research is to investigate various factors affecting Earning per Share and Return on Capital
Employed. In this study an attempt has been made to determine what factors can affect firm value or not? Firms
have various choices to raise their capital and the decision to select mix of finance is referred to as financial
structure decision. The decision of financial structure is one of the most important decisions that have great
impact on shareholders maximization principal. Different theorists argue differently regarding components of
capital structure such as debt, equity and preferred stock on firm value. In this study this relationship has been
empirically evidenced in the sugar industry companies listed on Lahore Stock Exchange.
This study investigates the relationship of Short Term Debt, Long Term Debt, Equity, Firm Size and Tangibility
of Assets with Earning per Share (EPS) and Return on Capital Employed (ROCE) using Simple and Multi Linear
Regression Models. The data that has been collected from financial statement of companies related to sugar
industry of Pakistan listed on Lahore Stock Exchange.
This study measures and analyzes short term debt and Long Term debt rather than an aggregate measure and
analysis of total debt. The results reveal the fact that equity has significant relationship with profitability.
Moreover, debt has non significant relationship with profitability.