Wheat is staple food for most of the world population. However, a lot of grain is damaged and/or wasted during storage particularly in developing countries where a huge quantity of grain is stored as household level. Therefore, proper storage conditions for wheat grains can bring about considerable improvement in national economy through control in losses in both the quantity as well as quality. Information on biochemical changes in wheat because of storage in different household containers and their effects on products are either scanty or outdated. Keeping in view the facts a research was planned to investigate the changes in quality of wheat grains during storage in different containers commonly used at household level in Pakistan i.e. earthen pots, tin containers, cotton bags, jute bags and polypropylene bags. Newly harvested grains of three commonly growing. wheat varieties i.e. Chakwal-97, Margalla-99 and Wafaq-2001 after fumigation were stored for 12 months in two consecutive years i.e. 2003-04 and 2004-05 in these containers at existing environmental conditions. Samples were analyzed before storage and after every 4 months for different quality parameters i.e. moisture content, test weight, flour yield, particle size index, flour color, ash, protein, fat, crude fiber, gluten, falling number, fat acidity, water absorption, dough stability, farinograph quality number, total plate count, fungal colony and chapatti quality. Results of these quality parameters were statistically analyzed. Varietals contribution during storage was significant in most of the quality parameters. Chakwal-97 showed higher PSI, ash, protein, gluten, dough stability, FQN, Chapatti quality score and lower TPC. Margalla-99 is suitable for maintaining low values for moisture, highest flour yield, crude fat, crude fiber and xixwater absorption capacity along with higher chapatti quality score. As for as Wafaq-2001 is concerned it showed its ability to have lower moisture content, higher test weight, PSI, crude fat, crude fiber during storage in different containers and duration. The quality parameters considered in this study were also affected by the storage time. At initial stage lowest moisture, higher test weight and flour yield, lowest fat acidity and microbial infection is evident while storing wheat grains up to 4 months improved protein and gluten content, water absorption capacity, FQN and chapatti quality score. Wheat grains when stored up to 8 months showed improvement in PSI, flour yield, gluten content and dough stability. Twelve months storage of wheat grains showed improvement in flour yield, protein content and farinograph quality number. Storage container was the most important factor of this study, which greatly affected the quality of stored grains. It was observed that grains stored in earthen pots retained most of the quality characteristics i.e. lowest moisture content, highest test weight, flour yield, water absorption capacity, chapatti quality score as well as lowest microbial count. The second suitable storing material was cotton bag. Grains stored in cotton bags showed lowest moisture, high test weighs, flour yield, gluten content and appropriate falling number. Polypropylene bags may be ranked as third showing the highest gluten, dough stability, farinograph quality number with the lowest fat acidity in the stored grains. Grains in jute bags exhibited lower fat acidity, highest dough stability and better chapatti quality score whereas grains in tin pots found to have lower fat acidity, higher water absorption and better chapatti quality score. xxIt was interesting to note that particle size index was the only quality parameter that not affected by any of the factors and their interactions. Highest flour yield could be obtained from Chakwal-97 and Margalla-99 after storing these varieties in earthen pots for 4 months whereas for Wafaq-2001 this quality was maintained up to 12 months when stored in cotton bags. It is concluded that earthen pots are suitable for retaining better values for maximum numbers of all the quality parameters studied during this research followed by cotton bags. Cotton bags were better to store these three varieties up to one year by keeping moisture at lower side and higher test weight.
تعتبر الشاعرۃ بروین من الشاعرات العشرۃ الأولی في الشعر الأردو، والشاعرات الأخریات کلما تقدمن نحو الشعر فکان الشعر الکلاسیکي ھو إختیارھن الأول والحقیقی۔ ولکن بروین شاکر لم تتقید بقیود ولم تھتم بقیم الشعر إنما کان ھدفھا الأول ھو إیصال فکرتھا للقاريء وإحساسھا للحبیب، وبالفعل تظھر المرأۃ في شعرها کمرأۃ حقيقة ۔ وفي بدایۃ قصائدھا کانت أشعارھا کلھا عن فتاۃ بريئۃ لھا أحاسیسھا وعواطفھا وحبھا ولون عشقھا وتغیر حالتھا بعد الحب، وبعد الفراق۔
وکانت الشاعرۃ لھا براعۃ في اختیار الکلمات وطریقۃ متطورۃ في نسق التراکیب تلفت أنظار الجمھور من القراء والأدباء وأن قصائدھا متنوعۃ، وکأنھا کانت تصف جمیع ما في قلبھا بوصف دقیق رائع وشامل، فكانت تعطي للأفکار القدیمۃ نوعا من الحُسن والجمال والفن الجدید، وکان تعبیرھا صادقاً لا مبالغۃ فیہ ولا قصور في أدائه۔
وکلما تناولت موضوعاً۔۔۔۔ کان لہ أھمیۃ في المجتمع أولہ أھمیۃ لدی الحبیب، ولغۃ شعرھا متطورۃ وأسلوبھا بلیغ وأفکارھا قریبۃ من الخیال، فإنھا کانت لا تتراجع إذا قررت فعل شيء، وکانت صاحبۃ العقل والفھم السلیم ومنحت القراء بعض النصائح والخبرات، ولم تكن تکثر الفضول من الألفاظ إنما کانت تقصر وتختصر الکلام الطویل في عدۃ أبیات، فإنھا تصف حالۃ الحبیبين عند اللقاء والفراق بوصف دقیق رائع یلمس مشاعر القُراء۔
وأیضاً تناولت آلام وأوجاع المجتمع، ولم تستطع أن تغض النظر عن المجتمع، فإنھا کانت حساسۃ، فھي دوماً کانت تبحث في معظم أشعارھا عن السعادۃ. والحزن سائد في معظم قصائدھا ومع ھذا تبحث عن الھدوء والراحۃ والأفراح، فأحیاناً کانت تجد الراحۃ في الموت، ولکن أحیاناً أخری تجد السعادۃ في أذرع الحبیب، وتعبیرھا ھاديء ناعم قریب من الفطرۃ مليء بألوان الحب والبراعۃ الصادقۃ، وکانت تنظر إلى الحیاۃ علی حقیقتھا بأعین داعیۃ، في خوشبو تتكلم عن الأحلام والخیال أکثر من الواقع ولکن في باقي مجموعاتھا تکلمت عن الحقیقۃ والواقع...
ABSTRACTFamily Business is a very important form of business in this era and especially because of this it merely does not matter the business, but more sensitivity is of close relatives and relationships. That is why it has many administrative, Shariah and ethical complications. That is why, this theme has been created as a field of discussion and research. If the issues of Family Business are reviewed, their root is to leave the matters undefined, uncleared and undocumented. Then the solution to all these issues is to overcome their ‘Unclarity’ found in different aspects. To finish the matter, we should clear and correct for example ‘business status’ between father and sons, uncle and nephew or a few brothers. Similarly, in case of death of elders, the inheritance is to be determined. Then that all the matters should be written in a very brief manner and arranged. It is also possible to calculate the income and expenditure account. It is not appropriate that every partner should spend without any speculation. Then one time it becomes difficult to face each other. In this article, we have tried to review all the dimensions where there may be more problems due to ‘unclearity’ in mutual business dealings. In this context, the first business status of family members has been explained. Then mentioned the problems raised after the death of the family leader. Later on, more aspects of the problem are presented by presenting some other observation examples on this subject.
In developing countries, tax revenues are essential for financing public goods but they are afflicted by an extensive shadow economy and extensive tax evasion. Among taxes, personal income taxation is one of the most commonly used and oldest instruments of fiscal policy. In developing countries, a substantial part of their tax gap is due to non-filers and potential taxpayers in the informal sector who not only evade taxes but also fail to even register as taxpayers. The problem of tax return non-filing in Pakistan results in low tax revenues, which fuels substantial budget deficits, increased foreign and local debts, ever increasing debt servicing, inflation and, ultimately, economic growth is affected. Efforts to enhance tax compliance can be a way to broaden the tax base so that burgeoning concerns regarding tax evasion can be addressed. Therefore, the main objective of this study is to propose and test a conceptual model of mediating mechanism between tax compliance determinants and puzzle of tax compliance behaviour of non-filers in Pakistan. Despite the quality of extensive studies on tax compliance determinants and compliance behaviour, little attention has been paid to understanding the mediating mechanism which is termed the ‘black box’. In order to unlock this black box, I have utilized the theoretical lenses of theory of moral suasion, deterrence theory and the theory of planned behaviour (TPB). According to the theory of moral suasion, an appeal to influence or change certain behaviour is made by institutions or individuals to others. In other words, it is an appeal to others for altruistic behaviour. Based on this notion, it is proposed in the conceptual model that moral suasion enhances attitude and tax morale, which results in improvement in tax compliance behaviour leading to more tax revenues collection to finance public goods. Deterrence is a theory from behavioural psychology for preventing or controlling actions or behaviour through fear of punishment or retribution. Deterrence theory asserts enforcement of land laws through the use of hard measures (penalty and punishment). Based on the goal of deterrence theory, it is proposed that there might be non-filers who do not respond to moral suasion; for such persons, the use of deterrence becomes inevitable. The intention behind the use of moral suasion and deterrence theories is the utilization of the carrot and stick approach by considering the dynamics of human behaviour. The optimal use of both policy instruments can change noncompliant behaviour of non-filers into compliant behaviour. According to TPB, human behaviour is influenced by beliefs. The TPB suggests that attitude, subjective norms and perceived behavioural control change an individual’s behavioural intentions and behaviour. Building on the argument of TPB, it is proposed that the behaviour of individual non-filers should be examined under the lens of TPB and that the impact of belief would change human compliance behaviour leading to a broadening of the tax base. The target population consisted of novel data with the unique idea of using first-hand data mining of individual non-filer persons. Data were collected using the survey method. A total of 1400 questionnaires were circulated, out of which 1359 were returned. After screening, 720 questionnaires were found eligible for data analysis. On the basis of conceptual model and literature, 33 hypotheses were developed and tested by employing multiple regression analysis, check of mediation, reliability analysis and principal component analysis. The results indicate that subjective norms, deterrence, moral persuasion, tax awareness, fairness and tax morale influence attitude towards behaviour (mediating variable) positively and significantly. In addition, self-corruption negatively and significantly influences attitude towards behaviour. On the other hand, no significant impact of tax complexity on attitude towards compliance is found. Furthermore, attitude towards behaviour has positive and significant impact on intention to comply (dependent variable and predictor of tax compliance behaviour). Likewise, subjective norms, deterrence, moral persuasion, tax awareness and fairness influence tax morale (mediating variable) positively and significantly. In addition, a negative and significant impact of tax complexity and self-corruption on attitude towards behaviour is found. Moreover, tax morale has positive and significant impact on tax compliance behaviour. Multiple regression analysis revealed that attitude towards behaviour partially mediates the relationship between subjective norms, moral persuasion, tax awareness, fairness and tax morale with tax compliance behaviour. In addition, attitude towards behaviour fully mediates the relationship between deterrence and self-corruption with tax compliance behaviour, whereas no mediation has been found between tax complexity and tax compliance behaviour. Tax morale partially mediates the relationship between subjective norms, deterrence, moral persuasion, tax awareness and fairness with tax compliance behaviour. In addition, tax morale fully mediates the relationship between tax complexity and self-corruption with tax compliance behaviour. Moreover, isolated positive and significant effects of perceived behavioural control on tax compliance behaviour were found. The findings of this study are largely supported by the literature with a few interesting exceptions. Along with practical policy implications, this study provides a sound theoretical contribution to tax literature with respect to relationship between tax determinants and tax compliance behaviour in the context of individual non-filers in Pakistan. This study uses the lenses of TPB, moral suasion and deterrence theories with attitudinal and tax morale mediating model of determinants and tax compliance behaviour relationships along with the carrot and stick approach. By using the said approach, the study attempts not only to unlock the ‘black box’ of determinants and compliance behaviour, but could also serve as one way for optimum tax compliance level among individual non-filers in Pakistan. The study also provides insights to tax authorities, educational policy makers and tax professionals for understanding tax (non)compliance as a behavioural phenomenon in Pakistan, particularly admitting attitudinal engagement in tax compliance determinants and tax compliance behaviour of individual non-filers, which might help them to devise a supportive tax compliance system.