ڈاکٹر پال کارس
ان کے چند ہی روز بعد یورپ کے ایک اور نامور فاضل ڈاکٹر پال کارس نے بھی انتقال کیا، ڈاکٹر موصوف کا مولد جرمنی تھا، لیکن مسکن امریکا تھا، وہ مشرقی فلسفہ و مذاہب کے عالم تھے، اور ہندو فلسفہ و مذہب سے انہیں خاص شغف تھا، چنانچہ فلسفہ گوتم بدھ وغیرہ پر ان کی متعدد تصنیفات ہیں، امریکا کا مشہور فلسفیانہ رسالہ موئسٹ انہیں کی ایڈیٹری میں نکلتا تھا۔ ( ’’مولوی عبدالماجد‘‘، جون ۱۹۱۹ء)
In Islamic Sharia, the usury is prohibited while the trade has been allowed. This ruling is very clear and transparent in sources of Sharia. From the emergence of Islam many means of financing have been continuing which have got new shapes and names in modern ages. Among these contracts, one is sale in installments. This type of transaction is a part of modern financing in which the object is sold on the condition of payments in installments. The price of the object remains more than the cash payment. This concept has been discussed by the jurists and they have presented their different views about the sale in installments. In Islamic Sharia, the usury is prohibited while the trade has been allowed. This ruling is very clear and transparent in sources of Sharia. From the emergence of Islam many means of financing have been continuing which have got new shapes and names in modern ages. Among these contracts, one is sale in installments. This type of transaction is a part of modern financing in which the object is sold on the condition of payments in installments. The price of the object remains more than the cash payment. This concept has been discussed by the jurists and they have presented their different views about the sale in installments.
This study investigated the issue of corporate social responsibility (CSR) in context of small and medium sized enterprises (SMEs) of Khyber Pakhtunkhwa (KP). The study focused on exploring CSR related activities of SMEs in the province and their underlying motivations. Moreover, major barriers faced by SMEs in addressing social, economic, and environmental concerns are identified. Mixed-method research methodology is used in two phases of research. The first phase of the research was based on qualitative study which helped in exploring practices of CSR in SMEs along with motivations and barriers. In-depth interviews were conducted from managers and owners of SMEs. Moreover, through adopting ground theory approach, the rich information from interviews was analyzed to extract emerging themes. Qualitative study helped in exploring six major themes related to CSR practice, three major themes on motivations of the CSR, and two themes on barriers of CSR in SMEs. Furthermore, a questionnaire was constructed based on themes emerged during first phase of the study and a conceptual model was formed with relational hypothesis. In the second phase, quantitative methodology is used to test the validity of developed instrument and hypotheses testing. A randomly selected sample of 469 respondents from SMEs was subjected to analysis. Unifactoriality of the constructs was tested with Principal Component Analysis. The results of tests indicated that items related to each construct correlate with each other and hence provide a sufficient evidence of constructs validity. In order to test the relational hypothesis, structural equation modeling (SEM) technique is deployed.