فائر ایریا
ایسا ہی ایک ناول جس میں پس ماندگی کے مظاہرنظر آتے ہیں۔اس میں ’’فائر ایریا‘‘ازالیاس احمد گدی بھی اپنی مثال آپ ہے۔ناول میں مصنف نے مزدوروں کے ساتھ ہونے والے سلوک کو پیش کیاہے۔بھوک کو موضوع بنایا ہے یہ بھوک ہی ہے جو اس قدرتڑپ پیدا کرتی ہے کہ ایک انسان مفید اور مضر کے معنی بھول جاتا ہے۔وہ بس یہی خیال کرتاہے کہ کس طرح سے انھیں اپنے پیٹ کی آگ کو بجھانا ہے۔بغور مطالعہ کیا جائے توہندوستان میں صدیوں سے ذات پات کا نظام چلتا آرہا ہے۔آج کے دور میں بھی ذات پات کا نظام اور اس کے اثرات دیہات اور خاص طور پر نچلے اور مڈل کلاس طبقے میں نظر آتے ہیں اور اسی نظام نے زندگی کو خاشیے پہ لا کھڑا کیا ہے۔مزدوروں کے ساتھ خصوصاً نارواسلوک رکھا جاتا ہے۔اگر کہیں کوئی آواز بلند کی بھی گئی تو ان آوازوں کو دبا دیا گیا۔یوں کہاجائے تو غلط نہ ہوگاکہ یہ آوازیں انھی طبقوں نے بلند کی تھیں جنہوں نے خود مزدوروں کا استحصال کرنے میں کوئی کسر نہ اٹھا رکھی تھی اور آج جب ان آوازوں کو دبا دیا گیا تو قلم کی طاقت سے ہی یہ حق ادا کرنے کی کوشش کی گئی ہے۔اردوادب میں بھی متوسط اور نچلے طبقوں پر مزدوروں کے ساتھ ہونے والے اس برے سلوک اور خاص طور پر کس مپرسی کی زندگی پر آواز بلند کی گئی ہے۔مختلف افسانے لکھے گئے اور ڈراموں میں بھی اس موضوع پر بحث کرتے ہوئے اداکار نظر آئے مگر بات اداکاری پہ ہی ختم ہوگئی۔لوگوںکے دلوں میں خلش ہی رہ گئی۔اس سلسلے کی ایک کڑی ہمیں ’’فائر ایریا‘‘کی صورت میں نظر آئی۔ناول پڑھتے ہوئے قاری اس زندگی کو محسوس کرتا ہے جہاں ایک عام انسان اپنا دم گھٹتا محسوس کرتا ہے اور ناول میں...
During Zulfiqar Ali Bhutto's term as Prime Minister, the law and order situation deteriorated throughout the country in general, and in the provinces of NorthWest Frontier Province (now Khyber Pakhtunkhwa) and Balochistan in particular. For multiple reasons, the mutual distrust between Zulfiqar Ali Bhutto and the political leaders of the respective provinces never allowed them to overcome their personal and party interests and establish a harmonious working relationship. Accusations of conspiracy, worsening law and order, and political assassinations, were the dilemmas that agitated the whole country. One of the victims of the political assassination was Hayat Muhammad Khan Sherpao, a leading activist of the Pakistan People's Party and former Governor of Khyber Pakhtunkhwa. The incident of his murder commenced the series of legal disputes and cases of treason filed against the opposition leaders in courts and tribunals, which marred the political scenario of the country till the very end of the Bhutto era. The lack of research on political assassinations in Pakistan is a crucial oversight, especially considering the frequency of the phenomenon and its implications. This study attempts to highlight the main theoretical and political implications of assassinations and identifies some promising directions for further research, in the hope that this unique type of political violence will be better understood in the future.
Corporate Social Responsibility; Measurement, and its Nexus with Earning’s Management and Corporate Governance Corporate Social Responsibility (CSR) gained the tremendous popularity and considerable attention of the public, academicians, researchers, and policymakers during the last few decades. Firms involve in CSR activities to fulfil the expectations of stakeholders and in order to build healthy relationships with them. However, recent accounting scandals in giants of the business world like Enron, Xerox, and Toshiba etc. exposed the managerial discretion in reporting accounting numbers, which is termed as Earnings’ Management (EM).These scandals have asserted that firm’s insiders mislead the firm’s stakeholders through EM that raised serious questions about the firm’s CSR and CG because financial transparency is vital for firms’ socially responsible behavior and CG is accountable for the credibility of disclosed financial information. A significant part of current debate on CSR has typically focused on its relationship with the financial performance of firms while inadequate little literature is available on CSR and EM relationship. The present research investigates whether firms involvement in CSR is induced by the long-term perspective in order to satisfy their stakeholders oris it used as a strategic shield against managers’ opportunistic behavior such as EM practices (accrual and real) for thedeveloping economy of Pakistan. In addition, it has also taken into consideration the individual impact of the four mechanisms of CG including board structure, audit structure, compensation structure and ownership structure as well as the composite effect of CG by establishing its index on CSR of the firm. Moreover, effective internal audit system in a firm plays an effective role in disseminating more information about CSR activities. A multi-method approach has been applied to measure CSR and established CSR disclosure index and CSR spending ratio. The empirical analysis is done through simultaneous equation system of Two-Stage Least Square (2SLS) method by using a panel data of 160 firms from 2008 to 2015. Overall results demonstrates the bidirectional and negative relationship among CSR and EM which is predominant and supports the long-term perspective. However, a positive relationship is also seen between accrual type of EM and CSR.With reference to CG and CSR relationship, findings reveal that large, diverse and more participative boards with less influence of the dual role of CEO reinforce the board effectiveness.This situation enables the corporate boards to direct the management effectively towards the implementation and execution of CSR activities and their disclosures. Compensation paid to CEO and executive’s personnel encourage them to act to the greatest advantage of not just shareholders but also stakeholders through increased participation in CSR activities and disclosing more information about them. Moreover, effective internal audit system in a firm plays an effective role in disseminating more information about CSR activities. The influence of external block holding, institutional, individual, associated companies, and insider ownership is very much positive on CSR disclosures of the firm. Contrary to this, ownership concentration, CEO and director''s ownership discourage the firm’s involvement in CSR activities. Finally, effective CG prevents the managers from exercising their opportunistic behavior of managing firm’s earnings by exploiting firm’s CSR activities. The current study also propos some implications for diverse stakeholders.