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.
ڈاکٹر محمد ایوب قادری ( شمس بدایونی ) ڈاکٹر محمد ایوب قادری سے میری دیرینہ ملاقات تھی، جب جب کراچی جانے کا موقع ملا، وہ بہت ہی عزیزانہ طور پر ملے، ہر ملاقات میں پہلے سے زیادہ اپنی بھلمنساہت، شرافتِ طبع، عجز اور انکسار کا ثبوت دیتے، بہت سی کتابوں کے مصنف ہوئے، جیسا کہ حسب ذیل مضمون سے ظاہر ہوگا، ان کے قلم میں بڑی برق وشی تھی، کسی کتاب کو لکھنا یا ترجمہ کرنا شروع کرتے تو بڑی کم مدت میں یہ کام ختم کردیتے، وہ جس بلند مرتبہ کے مصنف تھے، اپنے عجز و انکسار کی بدولت اس سے اپنے کو کم ہی ظاہر کرتے، وہ اپنی ہر کتاب دارالمصنفین ضرور بھیجتے اور اس کو یہ راقم شوق سے پڑھتا، جب انھوں نے کراچی کے قیام میں شاہنواز خاں کی تصنیف مآثر الامراء کی تین جلدوں کے ترجمے ہدیہ کیے، تو یہ تینوں جلدیں میری میز پر برابر رہیں، اور جب کبھی ان میں سے کسی اقتباس کو اصل فارسی سے ملایا، تو ان کو ہر طرح صحیح، سلیس اور فصیح پایا، اس سے ترجمہ کرنے میں ان کی مہارت اور قدرت کا معترف ہوا، جب وہ طبقات اکبری کا ترجمہ کررہے تھے تو ان سے یہ گفتگو آئی کہ اکبرنامہ کا ترجمہ ایک انگریز نے انگریزی میں کردیا ہے، لیکن یہ بڑی ندامت اور شرم کی بات ہے کہ اب تک اس کا اردو میں ترجمہ نہیں ہوسکا، گویہ بہت مشکل کام ہے، لیکن جب اس کا ترجمہ انگریزی میں ہوسکتا ہے، تو کوئی وجہ نہیں کہ اردو میں نہ ہوسکے، جناب ایوب قادری صاحب نے کہا کہ طبقات اکبری کے ترجمہ کے بعد انشاء اﷲ اکبرنامہ کی جلدوں کا ترجمہ کرکے لوگوں کی ندامت کو دور کردوں گا، اس سے مجھ کو بڑی خوشی ہوئی، گزشتہ نومبر میں میرے قیام کراچی ہی...
The main objective of this research paper is the study of possible Sharīʻaĥ non-compliance risks (SNCRs) of Ijāraĥ along with their risk management mechanism. As the activity of Sharīʻaĥ non-compliance is negligence or failure to comply with the Sharīʻaĥ rules and regulations as well as for some extent, the breach of the law of the land. Hence, Identification, Monitoring, Control and Mitigation of SNCRs need to be undertaken sensitively otherwise the spirit and objective of Islamic banks (IBIs) will be no more than different from Conventional banking system i.e. Interest based banking. Consequently, this new practice of Islamic banking will also be considered Sharīʻaĥ non-compliant. Because, failure in control and mitigation of Sharīʻaĥ non-compliance risks (SNCRs) may render the transaction into Null and Void (Bāṭil) or Voidable (Fāsid) as well as the return/rental would be considered impermissible (Ḥarām). Additionally, it may expose the status of IBIs at high risk regarding their reputation, profitability and confidence of their stakeholders which may lead the system towards collapse and downfall. Keeping in mind the need of the identification of SNCR along with estimated risk management/mitigation tools, this paper is developed to help the industry to develop their own Sharīʻaĥ non-compliance risk management system and to achieve the targeted outcomes i.e. Sound reputation of Islamic banking on the basis of Sharīʻaĥ principles, permissible proceeds/profits through genuine Sharīʻaĥ compliant activities and comprehensive knowledgeable material to understand distinctive and accurate Islamic banking system from Conventional. Targeting the abovementioned goals and aims, the answers of following questions are explored: What is SNCR? Is there any approved and authentic mechanism or SNCR management system in market to manage and mitigate them? Is the SNCR destructive for the profit and goodwill of IBIs? Principally, this research paper is an effort to uncover the SNCRs of Ijāraĥ Product along with the risk management mechanism keeping in sight the modern practices of Ijāraĥ Product.
Owing to the growing importance of quantum dots in future materials and devices, this thesis mainly concerns with the synthesis, characterization and applications of quantum dots in conducting polymer composites and devices such as Schottky diodes and quantum dot sensitized solar cells (QDSSCs). Quantum dots (QDs) involved in these studies include II-VI semiconductors cadmium selenide (CdSe) and cadmium sulfide (CdS) and IV-VI semiconductor lead sulfide (PbS). As regards the work related to application of QDs in functional materials, CdSeQDs have been synthesized, characterized and incorporated in polyaniline (PANI). CdSe/PANI nanocomposites have been prepared with varying amounts of CdSe QDs in PANI by in-situ polymerization technique. Pure PANI, CdSeQDs and their composites have been characterized by using X-ray Diffraction (XRD), Fourier Transform Infrared Spectroscopy (FTIR) and UV-VIS absorption spectroscopy. The surface morphologies have been investigated by Scanning Electron Microscopy (SEM). The electrical and dielectric properties have been studied by using 4-probe mechanism and LCR meter respectively. The DC conductivity of the nanocomposites has been studied in the temperature range from 298 to 368 K and it is increased with the temperature risedepicting the semiconducting behavior of the samples. DC conductivity is found to follow Mott’s 1D (one dimension) variable range hopping model. It is observed that AC conductivity of the samples is enhanced with the increase in temperature and the frequency dependent AC conductivity follows the universal power law. Dielectric behavior of the nanocomposites discussed as a function of frequency and temperature exhibits a rapid fall of dielectric constant with rise in frequencywhich can be described by Maxwell-Wagner capacitor model. It is observed that the dielectric constant is increased with the increasing temperature and also with the increase of QDconcentration in the nanocomposites. Two Schottky devices have also been fabricatedto study the device application ofCdSe/PANI nanocomposites. One device was fabricated employing layer-by-layer deposition of PANI and CdSe films on PEDOT-PSS/ITOcoated glass substrate {ITO (indium tin oxide)/PEDOT-PSS [poly (ethylene dioxy thiophene) poly (styrene sulphonate)]/PANI (polyaniline)/CdSe (cadmium selenide)} and the other by depositing PANI-CdSeQDs composite film on the same substrate (ITO/PEDOT-PSS/CdSe-PANI) using spin coating technique. The diode performance parameters have been compared and J-V characteristics of these devices show a rectifying contact with aluminum metal, however, with variation in performance parameters like barrier height, ideality factor and reverse saturation current density, the ITO/PEDOT-PSS/CdSe-PANI/Al (composite assembly) device exhibits better diode performance as compared to ITO/PEDOT-PSS/PANI/CdSe/Al (layer-by-layer) device.This work has been presented in Chapter 5 of this thesis. Fabrication and study of two series of low cost QDSSC devices prepared by varying successive ionic layer adsorption and reaction (SILAR) cycles: ITO/TiO2/CdS/CdSe/ZnS QDSSCs and FTO/TiO2/PbS/CdS/CdSe/ZnS QDSSCsare reported in Chapter 6 of this thesis.The structural, optical, morphological and electrical properties of these devices have been studied. Different modes of vibrations in the deposited films have been studied by RAMAN spectroscopy. X-ray Diffraction (XRD) patterns show that the particle size of the QDs increases with the number of SILAR cycles. However, the intensity peak of CdS QDs has not been observed after three SILAR cycles. UV-VIS spectroscopy measurement of the devices show enhancement in absorbance upto three SILAR cycles and saturation for further SILAR cycles. The SEM images of devices reveal capping of CdS QDs by CdSe QDs for four and higher SILAR cycles, resulting decrease in power conversion efficiency (PCE) of these devices. The J-V characteristics show that in order to achieve the best performance of QDSSC, the optimum parameters for CdS and CdSe QDs deposition are three cycles. The highest PCE of 5.0 % has been achieved after an optimization of dipping SILAR cycles. After adding 3 SILAR cycles of PbS QDs, the PCE value has been improved upto 6.43 %. Electrochemical Impedance Spectroscopy has been performed under dark conditions in order to discuss the physical mechanism of QDSSCs. Maximum values of recombination resistance (Rrec) and constant phase element (CPE) have been found for efficient devices with three SILAR cycles: ITO/TiO2/3CdS/3CdSe/3ZnS and FTO/TiO2/3PbS/3CdS/3CdSe/3ZnS QDSSCs. Lower and higher numbers of SILAR cyclesgive lower values of Rrec and CPE in all other QDSSCs. This shows that the charge carriers in QDSSCs with three SILAR cycles can be efficiently transported because of longer carrier lifetimes in these devices.