الحبك النصي وعلاقته بالنص القرآنيدراسة نظرية في ضوء التراث النقدي والبلاغي

The concept of coherence is not only a semantics one that exists within the meaning of text; it refers to grammatical continuity of a text that accurs within surface and deep structure of the discourse، and that define it as a text/discourse. That is why the study of coherence is important in textual linguistics، especially in the Text of Holy Qur’ān. Therefore the ancient researchers have chosen it in different ways in the Qur’ānic textual analysis. The ancient Arab started the study of Coherence to prove the Qur’ānic text as “Moʻjiza” and “iʻjāz” because of its organization and arrangement of text according the “Naẓm” “Insijām” “Ittisāq” “Iltiḥām” and many others. The English term that substitutes these terms is just Cohesion and Coherence. So we can say that the Arab were doing well about the discourse/textual analysis of the texts, especially the Qur’ānic textual coherence was their main goal. The Article aims to explore the main roots، elements and aspects of textual coherence in Arabic language. This work differ from previous works in many aspects as it focuses on the concept of coherence and its various aspects particularly in terms of the coherence in Arabic Language in the light of Qur’ānic text.

Impact of Intangible Assets on Cash Flows and Operating Efficiency: An Empirical Analysis of Listed Companies of Psx

In the modern business era of competition, companies are required to find out the ways to survive in the market and they try to maintain an upper hand over competitors. It is evident from the literature that investing in the intangible assets is as important as investing in the tangibles. This study is based upon determining the relations between the intangible assets and operating cash flows, and operating efficiency with the control variables of company age and company size by taking the panel data of companies listed on Pakistan Stock-Exchange (PSX) from period 2007-2017. STATA is used in this study to analyze the panel data of selected listed companies and has been found that the intangible assets have the significant positive influence upon the operating cash flows while the intangible assets have the negative insignificant influence upon the operating efficiency of the non-financial companies of PSX. In order to reap the true benefits of intangible assets by way of improved cash flows, the management of the companies is also required to set the policies and procedures to manage the operating expenses.