المحاسبة الإدارية فـي القـرآن الكـريم مـن خلال قصة يوسـف عـليه السلام: دراسة تأصيلية مقارنة

تناولت الدراسة قضية المحاسبة الإدارية فـي القـرآن الكـريم مـن خلال قصة سيدنا يوسـف عـليه السلام، وأثرها عـلى عـلم المحاسبة الإدارية بصورة خاصة وعـلوم الإدارة بصورة عامة، وتهدف الدراسة إلى بيان أقوال المفسرين والفقهاء قديمـا وحديثا مـع ذكر أقوال عـلمـاء متخصصي المحاسبة الإدارية وربطها بقصة يوسـف عـليه السلام فـي صورة عـلمية توضح أبعاد مقاصد القـرآن الكـريم الذي يجمـع جميع العـلوم المختلفة. واستخدم الباحث المـنهج الإستقرائي المقارن، وتوصلت الدراسة إلى مجموعة مـن النتائج أهـمها: أظهر يوسـف قدرته فـي إدارة أزمة سنين القحط التي أصابت مصر ومـا حـولها بصورة مثالية فريدة مـن نوعها فـي ذلك الوقت، حتى جعـل أهل مصر مـا رأينا ملك أفضل مـنه. ومـن أهـم التوصيات: يوصي الباحث طلاب العـلوم الإدارية ومديري الإدارات فـي مسيرتهـم المهنية أن يكون قدوتهـم فـي ذلك سيدنا يوسـف عـليه السلام.

Studying the Effect of Zinc Application Methods on the Productivity of Maize Hybrids

Maize is a high nutrient demanding crop, which also requires micronutrients (in particular the Zn) along with major elements. Zinc deficiency is frequent equally in plant and humans. Zinc deficiency regions in human are reported to be Zn deficient soils regions. Worldwide incidence of Zn deficiency in soils is becoming ever more imperative owing to its impact on human health. So, keeping in view a two years field study consisted of two independent experiments, was conducted to evaluate the effect of different Zn application methods on the productivity of maize hybrids DKL-919 and Pioneer 30-Y-87 at Agronomic Research Area, University of Agriculture, Faisalabad. Both experiments were laid out in randomized complete block design (RCBD) under factorial arrangement with three replications and a net plot size of 3m × 5m. In the first experiment, Zn was soil applied (5, 10 kg ha -1 ) or foliar applied (0.5, 1.0% ZnSO 4 foliar spray) alone and in combination. In the second experiment influence of ZnSO 4 as seed priming or foliar application at the rate of 1.0 and 2.0% alone or combination were used. In first experiment hybrid maize planted in 2009 had more production as compared to planted in 2010. Maize hybrid Pioneer 30-Y-87 with combined application of Zn as soil application (10 kg ha -1 ) and foliar spray (1.0%) produced significantly more plant height, stem diameter, cob length, cob diameter, number of grains per cob, 1000-grain weight, grain yield, biological yield and harvest index. Maize hybrid DK-919 with combined application of Zn as soil application (10 kg ha -1 ) and foliar spray (1.0%) produced significantly more grain zinc content (mg kg -1 ). However, Zn application significantly decreased the grain protein contents. Maize hybrid Pioneer 30-Y-87 with combined application of Zn as soil application (10 kg ha -1 ) and foliar spray (1.0%) also showed high leaf area index, leaf area duration, crop growth rate and net assimilation rate. Combined application of Zn as soil application (10 kg ha -1 ) and foliar spray (1.0%) gave more net field benefits and benefit cost ratio. In second experiment performance of hybrid maize Pioneer 30-Y-87 with combined application of Zn as seed priming and foliage spray (2.0%) in all the yield and growth relating parameters. Plant height, stem diameter, cob length, cob diameter, number of grains per cob, 1000-grain weight, grain yield, biological yield and harvest index. Maize hybrid DK-919 with combined application of Zn as seed priming and foliar spray (2.0%) produced significantly more grain zinc content. However, Zn application significantly decreased grain protein contents. Similarly, maize hybrid Pioneer 30-Y-87 with combined application of Zn as seed priming (2.0%) and foliar spray (2.0%) also showed high leaf area index, leaf area duration, crop growth rate and net assimilation rate. Similarly, combined application of Zn as seed priming (2.0%) and foliar spray (2.0%) gave more net field benefits and benefit cost ratio. On the basis of two year field experiments it is concluded that maize hybrid Pioneer 30-Y-87 produced better grain yield and performed best when Zn was applied as foliage spray along with seed priming or soil application.