مولانا عبدالسلام ندوی
گزشتہ مہینہ مولانا عبدالسلام ندوی کی وفات اردو زبان کے علمی اورادبی حلقوں کے لیے ایک بڑا الم ناک سانحہ ہے۔مرحوم کاسب سے بڑاوصف اور کمال جس میں مشکل سے ہی کوئی اُن کاحریف ہوگایہ تھا کہ وہ صرف ایک نامور مصنف، بلندپایہ ادیب اورنقد سخن کے بہترین جوہری تھے، اس حیثیت سے وہ لیلی علم وادب کومخاطب کرکے بجاطورپر کہہ سکتے تھے کہ :
’’سب سے بیگانہ ہے اے دوست شناسا تیرا‘‘
۱۹۲۸ء میں امرتسر میں ندوۃ العلماء کے سالانہ جلسہ کے موقع پر راقم الحروف کو مولانا ابوالجلال ندوی اورمولانا نورالحق ندوی جواُس وقت نئے نئے مصر سے واپس آئے تھے ان دونوں کی معیت میں مولانا مرحوم سے ملاقات کا پہلا اورآخری بھی، شرف حاصل ہوا تھا۔یہ ملاقات جس طرح ہوئی،مولانا کو جس وضع قطع میں دیکھااوراُن سے جو گفتگو ہوئی، اگرکوئی اورہوتاتویقینا بدگمان ہوجاتالیکن میرے دل پراُس کاخاص اثر ہوا اوراُن کے فطری مصنف اورادیب ہونے کا جزم ہوگیا اوربے ساختہ زبان سے تمکین دہلوی کایہ شعر نکل گیا:
آنکھ پڑتی ہے کہیں پاؤں کہیں پڑتا ہے
سب کی ہے تم کو خبر، اپنی خبر کچھ بھی نہیں
مرحوم کی عبارت سادہ مگر شگفتہ اوربہت سلجھی ہوئی ہوتی تھی۔ جس موضوع پرگفتگو کرتے تھے اُس کے تمام پہلوؤں کامکمل تجزیہ کرکے ہرپہلو پرسیرحاصل بحث کرتے تھے، اس لیے اُن کاطرزنگارش صرف پڑھنے میں دلچسپ ودل نشین نہیں تھا بلکہ یقین آفرین بھی تھا۔مولانا شبلی نے اپنے شاگرد کے اس وصف طبعی کو پہلے ہی تاڑلیا تھا اوروہ اس کے بڑے قدران تھے۔چنانچہ اُن کے مکاتیب میں مرحوم کی نسبت جو حوصلہ افزاتاثرات وخیالات ملتے ہیں وہ اُن کے کسی دوسرے شاگرد یہاں تک کہ سید صاحب کے متعلق بھی نہیں ملتے۔ بیسوں مقالات کے علاوہ مرحوم کی مستقل تصنیفات تاریخ وفلسفہ،اخلاق،شعروادب اورتنقید سے متعلق ہیں،اردو ادب کاایسا قیمتی سرمایہ ہیں...
In the modern warfare, intelligence plays a pivotal role, and is, therefore, considered an essential part of defense strategy in all countries. In the Islamic defense system, intelligence has been an important tool right from the days of the Holy Prophet (ﷺ). This paper aims at explaining the importance of intelligence for the defense of an Islamic State according to the teachings of Islam. The word intelligence in this paper has been used in the military sense. The scope of this paper is limited to the Holy Quran, Hadith and prominent events of the Hijrah, battles of Badr, Uhud, Trench and consequent of Makkah. Intelligence is considered the most important tool of war in modern times. No army can fight without it. Getting information about enemy’s plans, assets and movement (ops intelligence) and safeguarding own information; morale and loyalty of the troops (counter intelligence) are its two main aspects. An overview of the Holy Quran, Hadith and life of the Holy Prophet (ﷺ) reveals that both there aspects of intelligence have been given due importance in Islam.
The main focus of this study is whether the original version of the prediction models are the best proxy for evaluating the firm’s status as going concern that are operated in creditor-oriented regime. This study is much more precise for the selection of firm as an analysis sample to formulate the prediction model for the firm that are operated in the creditor-oriented regime. The selection is based on such type of firms, whose: a) continuous financial years net losses, b) the external and independent auditors issue the non-going concern opinion of the audited client, and c) all the operations of firms are liquidated. The analysis sample consist of one hundred and twenty-four (124) non-financial firms. In first stage, the validity of the original version of the existing firm’s bankruptcy prediction models, like Altman (1968) and Rashid and Abbas (2011); the original version of the existing going concern prediction models, like Koh and Killough (1990), and Koh (1991); and the original version of the existing liquidation prediction models, like Kuruppur, Laswad and Oyelere (2003) are examined. In second stage these aforesaid models are re-estimated (or updated) and the revised prediction models are formulated for the firms that are operated in creditor regime. In third stage, this study formulated the prediction models by using the MDA and LR techniques to deal with the issues faced by the auditor for evaluating the firm’s status as going concern. The type I error and type II error of the formulated prediction models for evaluating the firm’s status as going concern is less than the type I error and type II error of the existing firm’s prediction models, re-estimated (or updated) version of the existing firm’s prediction models and new prediction models based on the pool of variables. The proposed prediction models are considered as the best alternative for evaluating the firm’s status as going concern. The finding based on five (5) discriminatory ratios that are the part of statement of profit and loss, and the statement of financial positions, the newly formulated prediction models, consist of accounting ratios, is not only a useful tool for accessing the firm’s status as going concern, but also a supportive tool for accessing the firm’s financial fraud risk, for the external and independent auditors in order to construct their opinion for a firm that is operated in the creditor-oriented regime. Implication that emerge from these results has developed the instrument which will be highly recognized by the accounting and auditing practitioners like the auditors of developed economies. Therefore, the regulatory authorities in Pakistan, like SECP, SBP and PSX; and the audit practitioner institutes, like ICAP, and ICMAP, to use these formulated the prediction models for evaluating the firm’s status as going concern that are operated in creditor-oriented regime. The proposed models would also be helpful in monitoring and assessing the financial health of the firms as well.