Fiscal Decentralization in Pakistan: A Case Study of Punjab Provincial Finance Commission

The success of federalism in multiethnic societies greatly depends on fiscal decentralization. It empowers the provincial governments along with the local bodies at the grass root level. In this perspective fiscal decentralization needs structural arrangements in order to ensure revenue generation and appropriate expenditures. It helps to strengthen the national grid to avoid inter-provincial or intra-provincial discrepancies. This study illustrates the relationship between fiscal devolution and symmetrical horizontal economic development. It envisages the devolution plan (2001) introduced by former General Pervez Mushraff in Pakistan under which the Provincial Finance Commissions were established. This research would focus on Punjab as a case study to analyze the working of Provincial Finance Commission. This research tends to address the questions like what have been the patterns of fiscal decentralization in Pakistan? Did National Finance Commission and Provincial Finance Commission promote the principles of equitable devolution of resources in the divisible pool on the basis of need assessment? Could PFC be able to mitigate the intra-provincial disparities in Punjab? Did PFC take efficiency advantage in Punjab through the empowerment of local governments? This study would encompass the analysis of the resource allocation formula opted by the successive governments in the past till present and the counter arguments by the academia and the local body members. Qualitative and quantitative both methods would be used while incorporating primary as well secondary sources. This research concludes with the proposition that empowered local bodies and effective finance commission are the sine qua non of fiscal decentralization in democratic state like Pakistan.

Intersectional Soft Set Theory Applied to Ordered Semihypergroups

Throughout this thesis, which contains seven chapters, Z will denote an ordered semihypergroup, unless otherwise stated.Chapter one, which is of introductory nature provides basic definitions and reviews some of the background materials which are needed for the subsequent chapters.In chapter two, definition of int-soft subsemihypergroup and int-soft left (resp., right) hyperideals are introduced. Characterizations of different classes (regular, intra-regular, right weakly regular and weakly-regular) ordered semihypergroups in terms of int-soft hyperideals are given. In this respect, discuss the study of semisimple ordered semihypergroups and characterize it in terms of int-soft hyperideals. The notions of convex soft set and critical soft point are also given. Moreover introduce the notions of (?,?)-int-soft hyperideals and their basic properties are discussed in this chapter.In chapter three, give the concept of int-soft interior hyperideals and characterize simple ordered semihypergroups in terms of int-soft interior hyperideals and int-soft hyperideals. Moreover characterize semisimple ordered semihypergroups in terms of int-soft interior hyperideals. Furthermore, introduce the notion of (?,?)-int-soft interior hyperideals of ordered semihypergroups. Finally, introduce the notion of (?,?)-int-soft simple ordered semihypergroups and characterize it in terms of (?,?)-int-soft hyperideals and (?,?)-int-soft interior hyperideals.In chapter four, the notion of int-soft bi-hyperideals is introduced. Moreover give the characterization of (regular, right weakly regular, intra-regular and right weakly regular, intraregular and left weakly regular) ordered semihypergroups in terms of int-soft bi-hyperideals. Furthermore definitions of prime, strongly prime, semiprime, irreducible and strongly irreducible int-soft bi-hyperideals are given. Finally, characterize ordered semihypergroups by the properties of these notions.In chapter five, definition of int-soft generalized bi-hyperideals is given and the related properties are discussed. Furthermore, characterize some classes in terms of int-soft generalized bi-hyperideals.In chapter six, definition of int-soft quasi-hyperideals is given and discuss some basic properties of int-soft quasi-hyperideals. Characterize (weakly regular, intra-regular and left weakly regular) ix ordered semihypergroups in terms of int-soft quasi-hyperideals. Moreover characterize regular, left (resp., right) simple ordered semihypergroups in terms of int-soft quasi-hyperideals.In chapter seven, the notion of int-soft left (resp., right) hyperfilters is introduced. Numerous related properties are investigated. Moreover, define completely prime int-soft hyperideals of ordered semihpergroups. Finally, characterize int-soft hyperfilters in terms of completely prime int-soft hyperideals.