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Gold Nanopartices Based Studies of Natural Products for Enlranced Phrotoplrysical and Biological Applications

Thesis Info

Access Option

External Link

Author

Muhammad Ateeq

Program

PhD

Institute

University of Karachi

City

Karachi

Province

Sindh

Country

Pakistan

Thesis Completing Year

2015

Thesis Completion Status

Completed

Subject

Chemistry

Language

English

Link

http://prr.hec.gov.pk/jspui/bitstream/123456789/7868/1/M.%20Ateeq_Thesis.pdf

Added

2021-02-17 19:49:13

Modified

2023-01-23 23:36:45

ARI ID

1676726341085

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استفہام بمقصد ترغیب وعبرت اندوزی

استفہام بمقصد ترغیب وعبرت اندوزی

"وَلَقَدْ تَرَكْنَاهَا آيَةً فَهَلْ مِنْ مُدَّكِرٍ "[[1]]

ہم نےاس واقعہ کو عبرت کے لیے رہنے دیا کیا کوئی نصیحت حاصل کرنےوالا ہے )۔ یہ استفہام ترغیبی ہے ۔ یعنی استفہام سےعبرت اندوزی پر آمادہ کرنا اورنصیحت پذیری کی ترغیب دینامقصود ہے ۔[[2]]



[[1]]         القرآن ، ۵۴: ۱۵۔

[[2]]          پانی پتی، ثناء اللہ، تفسیر مظہری، ۴/ ۱۲۴۔

The Women Activism in Pakistan: An Analysis of ‘Aurat March

In Pakistan, although women’s activism was initiated since the country came into existence, but a diverse activism was observed by the nation in the form of ‘Aurat March during 2018-2020. The current study examines the Western feminism, what it was initiated for and its accomplishments in the current time. By employing a discourse analysis approach to the ‘Aurat March event, this study highlights the women’s activism in Pakistan, ‘Aurat March and the antipathy faced by organizers and supporters from the public because of its strange slogans and ridiculous placards. It also observes the relationship between western feminism and ‘Aurat March activism from the perspective of the social, cultural, and religious transformation of society. The study finds the need to raise a constructive and logical voice for women’s rights with support of the public to eradicate social evils instead of focusing on insignificant matters. It has further recommended that there is a need to build a framework in which one may be able to differentiate women’s rights in the context of western feminism and the limitation of women’s emancipation in Islamic context.

Financial Reporting Quality, Family Owned Business, and Investment Efficiency

Present study investigates the impact of two monitoring mechanisms; family ownership, and financial reporting quality with other explanatory variables on investment efficiency for the period of 2007 to 2014 for non-financial listed companies at the Karachi Stock Exchange. This study employs two dimensional Pooled Ordinary Least Square Regression, Two Stage Least Square Regression (2SLS), and Generalized Method of Moment (GMM), Feasible Generalized Least Square Regression (FGLS) method to test and examine the significance of hypothesis. The results indicate that higher financial reporting quality and family ownership is associated with higher investment efficiency. Furthermore, the moderation effect of family ownership on the relationship of financial reporting quality and investment efficiency indicate that impact of financial reporting quality on investment efficiency is higher for family owned business as compare to the impact of financial reporting quality on investment efficiency for non-family owned business. The results also show that higher financial reporting quality mitigates the problem of over and under investment as information gap reduces. The results reveal that family ownership increases investment efficiency and may also mitigate the over and under investment problem. The family firms and higher financial reporting quality reduce the tendency of over-investment and under-investment. Therefore, alignment effect outreaches the entrenchment effect as family shareholder and management shares the same vision and have same long-run investment horizon. The desire to shift business to their next generation is possible if family firms invest in efficient projects, therefore, family firms have more efficient investments as compared to non-family firms. Therefore, in emerging market like Pakistan alignment effect, reduced information asymmetry, efficient monitoring, and long term horizon, and the preservation of socioemotional wealth reduce the propensity of under investment in family firms as compared to ii i non-family firms. The results indicate that family firm in Pakistan use accrual based earning management in order to meet their earning targets. In addition, they have lesser propensity to engage in real based earning management as real based earning management is hard to detect for the regulating bodies. In longer run, real based earning management can damage the business, therefore, family firm has lesser engagement in real based earning management in order to maintain their socio-emotional wealth perspective. The family firms report lower abnormal discretionary expanses, abnormal cash flow from operations and lower abnormal production as compare to non-family firms.. The main findings of this study are almost the same by using different estimation techniques and proxies to measure investment efficiency, family ownership and financial reporting quality. The implication that emerges from these results is that financial reporting quality and family ownership act as a corporate governance mechanism tool that enhances the investment efficiency of family firms as compared to nonfamily firms and also mitigate the over and under-investment problem in any family owned business. Thus, the results support the argument presented by the alignment hypothesis of Agency Theory and dynasty succession dimension of Socio-emotional Wealth Theory. Therefore, understanding the quality of these financial reports in family owned business allows investors, regulatory authorities and policy makers to make informed decision. Keywords: Family Ownership, Investment efficiency, Financial Reporting Quality