Progressive Research Journal of Arts & Humanities (PRJAH)最新文献_第3页

Presence of Quality of Audit Committee and Organization’s Monetary Data: An In-depth Analysis 审计委员会质量的存在与组织财务数据的深度分析

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.84

Ashfaque Ali Banbhan, Najia Shaikh, Khalid Hussain Abbasi

{"title":"Presence of Quality of Audit Committee and Organization’s Monetary Data: An In-depth Analysis","authors":"Ashfaque Ali Banbhan, Najia Shaikh, Khalid Hussain Abbasi","doi":"10.51872/prjah.vol3.iss1.84","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.84","url":null,"abstract":"All financial regulatory institutions legally bound their listed companies todisclose the information regarding the formulation of their audit committees.This study quantitatively investigates whether the quality of the auditcommittees affects the quality of a firm’s financial information. Using the dataof publicly listed non-financial companies of Pakistan Stock Exchange, thisresearch found a positive association between audit committee qualitymeasures and the firm’s quality of reported earnings. This study extends theunderstanding of measures for audit committee quality to stabilize thefinancial reporting process as it relates to the ongoing discussion byresearchers and financial regulators. Additionally, the study also increasesthe understanding of the concept of external audit quality for various partieswhich are involved in deliverance of good corporate governance practices; forexample, audit committees, external auditors, corporate boards, and topmanagement team. The study also explores the influencing factors, internal aswell as external, in the audit process by constructing its meaning andexplaining its practical importance. This detailed exploration andinvestigation into the procedures of audit quality are vital because auditing isthe process through which numbers in financial reports are checked and reevaluated for any potential clerical errors and omissions","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133104573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Investor Protection and Agency Theory in Corporate Governance in Pakistan 巴基斯坦公司治理中的投资者保护与代理理论

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.79

Imtiaz Ahmed Khan, Altaf Hussain Abro, Farooque Ahmed Leghari

{"title":"Investor Protection and Agency Theory in Corporate Governance in Pakistan","authors":"Imtiaz Ahmed Khan, Altaf Hussain Abro, Farooque Ahmed Leghari","doi":"10.51872/prjah.vol3.iss1.79","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.79","url":null,"abstract":"The paper discusses the minority shareholders’ protection under the quantumof agency cost in corporate governance in Pakistan. The agency theory statesthat in most of the cases, the controlling shareholders and the topmanagement are normally involved in expropriating the funds of the company.This phenomenon increases the agency cost. The agency cost is directlyproportional to the cost of functioning of the company. In other words, theagency cost is inversely proportional to the profit of the company. Accordingto the agency theory, if the agency cost is decreased, the profit for investorincreases. The Pakistani corporate sector is dominated by the businessfamilies, the state and an opportunity to get the private benefits at the cost ofother stakeholders. There are the different mechanisms as discussed andapplied around the world to minimize the agency cost so as to make companyfinancially strong and better profit for the investors. In Pakistan, the agencycost is very high. Hence, there is a need to revamp the corporate governancemechanism to reduce the agency cost in order to provide a better protection tominority shareholders in a particular in the context of the global trend keepingin the view of the nature of corporate structure in Pakistan.","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114478411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Social Construction of Language Learners: A Bakhtinian Analysis of EFL Learners’ Subjectivity in the Multilingual Context of Pakistan 语言学习者的社会建构:巴基斯坦多语语境下英语学习者主体性的巴赫蒂尼分析

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.80

Imdad Ullah Khan, Ayesha Perveen, Akifa Imtiaz

{"title":"Social Construction of Language Learners: A Bakhtinian Analysis of EFL Learners’ Subjectivity in the Multilingual Context of Pakistan","authors":"Imdad Ullah Khan, Ayesha Perveen, Akifa Imtiaz","doi":"10.51872/prjah.vol3.iss1.80","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.80","url":null,"abstract":"ESL/EFL scholarship has traditionally adopted a cognitivist andpsychoanalytical approach towards learning a language based on the premisethat languages are abstract unitary systems. In recent decades, however, therehas been a greater emphasis on the role of social, cultural, andautobiographical factors in language learning. Bakhtin’s socially-orientedphilosophy of language offers a useful lens to view EFL learning as a situatedactivity and EFL learners as multidimensional social actors who configuretheir English learning trajectories within broader social and institutionalfactors. Based on a broader ethnographic study, analysis in this article takes aBakhtinian perspective to understand how multilingual EFL learners innorthern Pakistan construct their identity at the intersection of social,domestic, and future-oriented factors. The analysis shows that locallanguages, school, and family language policies, and imagined Englishspeaking communities have significant implications for learners' orientationand motivation towards learning EFL. The article suggests that responding tothe social turn in applied linguistics, EFL classroom, and pedagogy inPakistan needs to broaden its purview to support individual learnerseffectively negotiate their complex learning trajectories and build empoweringlearner identities.","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123399780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Role of Religio-Political Parties in the Democratic Transition of Pakistan 宗教政党在巴基斯坦民主转型中的作用

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.82

Ashique Hussain, Akhtar Hussain

{"title":"The Role of Religio-Political Parties in the Democratic Transition of Pakistan","authors":"Ashique Hussain, Akhtar Hussain","doi":"10.51872/prjah.vol3.iss1.82","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.82","url":null,"abstract":"Religio-Political parties are an integral part of the politics of Pakistan. Theyhave played a vital role in political mobilization, be it inside or outside theparliament, both during civilian and military rule. The military rulers of thecountry have never transferred power to the civilians, until a struggle fordemocracy has been made. That has led to compromise of transition frommilitary to civilian governments. It mainly focuses on the role of Jamiat-iUlema-i-Islam- (JUI) and Jamaat-e-Islami Pakistan in the revival of people’spower in the country. It also aims to see how religio-political parties work todevelop pressure on the rulers for democratic transition in Pakistan. Despitediverse sectarian and political backgrounds, how the leadership of religiopolitical parties brought political parties on one junction against dictatorship.Furthermore study explains that how religio-political parties eitherencouraged or discouraged the aspect of dynastic politics in Pakistan.Building and analyzing this argument in the dynamics of structuralfunctionalism and role theory, the organizational structure of religio-politicalparties is studied and evaluated to see connection in the role of JUI and JIPtowards democratic transition.","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129399767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Offensive Realism: The US Strategies to Contain Iran 进攻性现实主义:美国遏制伊朗的战略

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.85

Munawar Hussain Panhwar, Ronaque Ali Behan

{"title":"Offensive Realism: The US Strategies to Contain Iran","authors":"Munawar Hussain Panhwar, Ronaque Ali Behan","doi":"10.51872/prjah.vol3.iss1.85","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.85","url":null,"abstract":"The Islamic Revolution, as one of the greatest political developments in thetwentieth century - caused a radical change in the Iranian political system.Consequently, it has posed a tough challenge for the American politics inprotecting its significant interests in the region. Since then, the US hasemployed multiple methods to contain the growing influence of Iran which hasleft the tremendous impact on its interests in the region. Similar, approacheshave been used against many other countries of the world where the Americaninterests have been affected. Thus, understanding the US tools and strategiesused against the Islamic Republic of Iran would help independent countriesbetter to confront with the similar problems. This research tries to respondthis question that what were the US strategies to control and contain theIslamic Republic in the last four decades? Mearsheimer's offensive realismhas been used to answer that question. The offensive realist approach hasbeen extensively discussed to find out the similar patterns in the US strategytowards Iran. The results of this article clearly point to the several USstrategies to control the power and maintain an influence of the IslamicRepublic of Iran in the Middle East which has posed the potential challengesto the American interests in the said region.","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114161760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Thar Desert and its Natural Resources: A Case Study of the District Tharparkar in Sindh Province of Pakistan 塔尔沙漠及其自然资源——以巴基斯坦信德省塔尔帕卡尔地区为例

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.86

Zahid H. Channa, Erum Khushnood Zahid, Mehwish Bhutto

{"title":"Thar Desert and its Natural Resources: A Case Study of the District Tharparkar in Sindh Province of Pakistan","authors":"Zahid H. Channa, Erum Khushnood Zahid, Mehwish Bhutto","doi":"10.51872/prjah.vol3.iss1.86","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.86","url":null,"abstract":"The research study aims to display natural resources of Thar Desert area ofdistrict Tharparkar in Sindh. It is being studied over the years that DistrictTharparkar is totaled as a richest district in natural resources, such as coal,granite, salt mines, china clay, livestock, range land forest and mushrooms.The topography of the District 99% area covered in the desert which is knownas the part of Thar Desert. The Thar Desert existed into two countriesPakistan and India. The discovery of Thar Coal Reserves is one of thesignificant developments in the history of Sindh province of Pakistan whichplaced country at 7th among world top 12 richest coal reserves countries dueto its economic worth. On the basis of the previous studies; it is expected thatThar coal reserves having the potential to solve the energy crisis of Pakistan.The availability of granite is 26.05 billion tons found into 8 to 10 differentcolors in the area of Nagarparkar. Moreover, China clay extracted at 12 to 14different locations and around 2000 people employed in the different fields.Thar Desert of Pakistan has around 120 salt lakes and around 400 laborerswere employed to harvest salt. The Rangeland forests in the desert area of thedistrict represents the main source of livelihood is livestock and the areas arehighlighted the most densely populated in livestock in Sindh province ofPakistan.","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128818100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Identity Construction through Cultural Heritage of Folklore 民俗文化遗产中的身份建构

Progressive Research Journal of Arts & Humanities (PRJAH) Pub Date : 1900-01-01 DOI: 10.51872/prjah.vol3.iss1.81

Ali Ammar, Tayabba Batool Tahir, Abdul Razaque Channa

{"title":"Identity Construction through Cultural Heritage of Folklore","authors":"Ali Ammar, Tayabba Batool Tahir, Abdul Razaque Channa","doi":"10.51872/prjah.vol3.iss1.81","DOIUrl":"https://doi.org/10.51872/prjah.vol3.iss1.81","url":null,"abstract":"The great diversity in Pakistani folklore is evident from the distinguishedvariety of cultural folk assets of each province of Pakistan. The current paperexplores and analyses the most popular folklores, in the genres of both proseand poetry from the perspective of quest for identity. The paper tries to findout the answer to the question if Pakistani cultural heritage of oral traditioni.e., folklores have quest for identity or go beyond that. The paper alsoexplores the motives behind the search for identity. The translated folkloresare then analyzed qualitatively using interpretive method, particularly throughthe perspective of hermeneutic-interpretive research based on performancetheory of folklores. Hermeneutic-interpretive research technique is chosenhere because the folklores are based on the ideological and cultural traditionsof a specific region, and the proper understanding requires the study in thespecific relevant domain of hermeneutics. This research is important for thepropagation, preservation and revival of Pakistani culture as presentedthrough folklores. This research aims at developing the interest and draw theattention of researchers on cultures and traditions to revive and enliven therichness and fertility of varieties in Pakistani culture","PeriodicalId":203189,"journal":{"name":"Progressive Research Journal of Arts & Humanities (PRJAH)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129390248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0