پروفیسر سید مسعود حسن
ابھی یہ سطور تمام نہیں ہوئی تھیں کہ پروفیسر سید مسعود حسن کی وفات کی اطلاع ملی، افسوس ہے کہ اردو کے پرانے خدمت گزار اٹھتے جارہے ہیں اور کوئی ان کی جگہ لینے والا نظر نہیں آتا ہے، مسعود صاحب نے درس و تدریس اور تصنیف و تالیف دونوں میدانوں میں بڑا قابل قدر کام کیا ہے، وہ صاحب زبان تھے اور صاحب قلم بھی، وہ بات کرتے تو ادب کے پھول جھڑتے، درس دیتے تو طلبہ ان کے علم سے مرعوب اور حسن بیان سے مسحور ہوجاتے اور قلم ہاتھ میں لیتے، تو تحقیق کے موتیوں سے کاغذ کا دامن بھردیتے وہ سرسری مضمون نویسی کے عادی نہ تھے، لکھنے سے پہلے موضوع کے تمام پہلوؤں پر غور کرتے، سارا مواد جمع کرتے اور پوری چھان بین کے بعد قلم ہاتھ میں لیتے اور پھر تحقیق کا شاہکار پیش کرتے، ممکن ہے ان کے نتائج تحقیق سے کسی کو اختلاف ہو مگر ان کی وسعتِ علم دقتِ نظر اور تلاش و تفکر سے کسی کو انکار نہیں ہوسکتا، وفور علم کے ساتھ وہ بڑے خلیق، وضع دار اور بامروت تھے، ہر مذہب و ملت کے لوگوں سے ان کے تعلقات تھے، یہی وجہ تھی کہ سب ان کے غم میں اشکبار تھے، وہ شیعہ تھے، مگر سنیوں میں بھی اتنے مقبول تھے کہ فرنگی محل کے نامور عالم مولانا ہاشم کی امامت میں سنیوں نے بھی جنازہ کی نماز پڑھی، اﷲ ان کی نیکیوں کو قبول فرمائے اور ان کے عزیزوں اور شاگردوں کو ان کے نقش قدم پر چلنے کی توفیق عطا فرمائے۔ (عبد السلام قدوائی ندوی، دسمبر ۱۹۷۵ء)
The slowing spread of Covid-19 infections has brought positive changes in the education sector. The issue of implementing limited face to face learning begins to excite students in gaining knowledge. Online learning effects for approximately two years was relatively difficult to keep students away from themselves. This study time to determine how the level of student learning readiness in facing offline learning. This was quantitative research with a survey type. The population were State vocatoonal high school 2 Kendari students, totaling 558 students. The sample was drawn randomly with a magnitude estimated using the Slovin formula at a significance of 5% so that the total sample size was 233 students. Data were collected by learning readiness scale. Data were analyzed descriptively and comparative statistics. The results showed that the learning readiness of State vocatoonal high school Negeri 2 Kendari students was in the high category and female students had a higher level of learning readiness than male students.
Corporate sector plays a pivotal role in the growth and economic development of the country. The objective of the present study is to assess the financial decision practices in the service sector of Pakistan. The study investigates the relationship and importance of financial decision determinants (uncertainty, CSR, and stakeholder interest) and financial performance in the presence of mediating role of capital budgeting, capital structure, and dividend policy. The target respondents of the present study were Chief Financial Officers (CFOs) of the service sector industries (Telecommunication, Banking, and Insurance) of Pakistan. The sample was limited to listed companies at Karachi Stock Exchange (KSE). The total population of the study was eighty four and all the respondents were approached for data collection. A questionnaire was used for data collection having 5- point Likert scale. Pilot testing was conducted in order to test the validity and reliability of the instrument. Refined questionnaire was distributed among companies operating in Islamabad, Rawalpindi, Lahore, Karachi, Peshawar, and Quetta. This study employed Confirmatory Factor Analysis (CFA), reliability, descriptive statistics, and a Structural Equation Model (SEM). Results reveal that the decision makers are well aware and agreed to the importance of applications of financial decisions and its determinants in the service sector of Pakistan. However, there are few areas where respondents do not agree or do not consider important, like pattern of past dividends, concern over maintaining share price and dividend cuts. The study concludes that the availability of financial resources and attitude of senior management are the major constrains for the capital investment. The study provides sufficient evidences that capital budgeting, capital structure and dividend policy are key mediators among determinants of financial decision practices and organizational financial performance. Resource availability is an important constraint to capital investment; this should be removed through private public partnership, foreign direct investment and by reducing interest rates. It is recommended that companies may take initiatives in corporate social responsibility activities and may screen out uncertain situations while making financial iii decisions. Service sector companies are also recommended to enhance the interest of stakeholders by providing them consistent dividend and establishing the suitable platform for the understanding the financial decisions. Keywords: Uncertainty, Corporate Social Responsibility, Stakeholder Interest, Capital Budgeting, Capital Structure, Dividend Policy, Organizational Financial Performance