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Search Results: 1 - 10 of 18549 matches for " Zulfiqar Ali "
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Tutorial Accounting Fundamentals: A New Look of British and American Accounting System  [PDF]
Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
Open Journal of Accounting (OJAcct) , 2013, DOI: 10.4236/ojacct.2013.21004
Abstract: This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a unique model which proves the both approaches are in same sense however, they are framed differently. Moreover, it provides a good justification of basic questions like why income and expense are treated as credit side and debit side of trading profit and lossaccount, respectively. Ultimately, it helps educators/instructors in influencing the perceptions of their students with regard to different accounting systems.
Corporate Entrepreneurship and Agency Cost: A Theoretical Perspective  [PDF]
Syed Zulfiqar Ali Shah, Nousheen Tariq Bhutta
Open Journal of Accounting (OJAcct) , 2013, DOI: 10.4236/ojacct.2013.23010
Abstract: The study aims to fill the gap in literature by ascertaining the link between corporate entrepreneurship and agency cost. It presents conceptual framework between corporate entrepreneurship and agency cost, on the basis of their theoretical background. Being a prelude endeavour, it provides a keystone for future studies.

Investors’ Reaction to the Implementation of Corporate Governance Mechanisms  [PDF]
Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
Open Journal of Accounting (OJAcct) , 2014, DOI: 10.4236/ojacct.2014.31002
Abstract: The study investigates the impact of corporate governance on investor reaction. This is the first study till date that addresses this gap in literature. The design of the study comprises of corporate governance, investor reaction. Data was taken from 125 non-financial sector of Pakistani companies listed at KSE for the period of 2005-2010. Data was extracted from balance sheet analysis (SBP report), KSE website and annual reports of companies. Correlation (individual and composite) and linear regression tests were applied to validate the outcomes. The results confirm that there is no impact of corporate governance on investor reaction and relationship between them is negative. This implies the inefficiency of financial market where noise trades create sentiment.
Assessment of knowledge, skill and attitude of oncology nurses in chemotherapy administration in tertiary hospital Pakistan  [PDF]
Najma Khan, Khurshid Zulfiqar Ali Khowaja, Tazeen Saeed Ali
Open Journal of Nursing (OJN) , 2012, DOI: 10.4236/ojn.2012.22015
Abstract: Objective: To measure the levels of nurse’s knowledge and attitude after the conduct of education session regarding chemotherapy administration and management. Methodology: This research study was conducted at two oncology units of tertiary Hospital Rawalpindi. A prepost test intervention study design was used on 35 nurses by using Verity’s tools. Results: The mean scores of knowledge were calculated by Cochran’s Q test showed that knowledge scores have significantly increased with ‘educational training’ (p value < 0.001). The difference in the attitude of the nurses was not found to be statistically significant in repeated measure of ANOVA. Conclusion: The results show that knowledge is the weakest component and attitude is strongest component of oncology nurses ‘competencies in chemotherapy administration.
Impact of Media on Academic Performance of College Students: A Case Study of Pakistani Government Colleges  [PDF]
Mahwish Rabia, Huma Nawaz, Naima Mubarak, Sana Zulfiqar Ali
Open Journal of Social Sciences (JSS) , 2019, DOI: 10.4236/jss.2019.73036
Abstract: The aim of the study is to analyze the impact of media on the student’s academic performance. The survey method using questionnaire is implemented for the data collection and analyzed using statistical package for social sciences (SPSS). The researcher distributed 270 surveys among the students of chosen colleges using stratified random sampling with equal allocation. Because the use of media is increasing day by day, there is an interest how it is influencing student’s education. Different statistical techniques (descriptive and inferential), to find graphical charts and formulation of hypothesis are applied. It is found that 183 (67%) respondents agreed that students waste much time on social media. Finally, it is recommended that students should be observed by parents and teachers when they use social networking sites.
Properties of the angular gap in a one dimensional photonic band gap structure containing single negative materials
Munazza Zulfiqar Ali,Tariq Abdullah
Physics , 2007,
Abstract: The linear properties of the angular gap in a one dimensional photonic band gap structure containing single negative material layers are investigated. This gap forms at oblique incidence due to total internal reflection into air when the Snell's law breaks down and its lower edge occurs at the frequency where the refractive index of one or both layers of the structure approaches zero. This gap is found to be highly sensitive to the incident angle and the polarization of light, but is not affected by thickness ratio of the layers. It is also shown that the electric field is extremely enhanced at the low frequency edge of this gap for transverse magnetic polarization. This highly enhanced electric field can be used for certain applications.
An envelope-function approach for a one-dimensional photonic crystal containing single negative materials
Munazza Zulfiqar Ali,Tariq Abdullah
Physics , 2006,
Abstract: An envelope function approach is used to study the wave propagation in a one-dimensional Photonic Crystal containing single negative layers. This approach enables one to obtain the analytic expressions of the parameters of an equivalent effective medium. From these parameters, it is seen that the periodic structure appears to be an equivalent left-handed medium for the envelope function. For the nonlinear wave propagation the phenomenon of bistability and gap soliton formation near the edges of the zero-phi gap is discussed.
Assessment of Clinical Learning Environment, Supervision (CLES) among Nursing Students, Hyderabad, Sindh, Pakistan  [PDF]
Suriya Khatoon, Syed Yousaf Sha, Ajmal Khan, Zulfiqar Ali, Syed Arif Ali
Open Journal of Nursing (OJN) , 2019, DOI: 10.4236/ojn.2019.94037
Abstract: Background: In nursing education for better teaching and essential professional skills, the clinical practice plays a substantial role. Practice at clinical settings permits students to convert theoretic knowledge into the knowledge of the skills mandatory for the care of the patient. Clinical learning environment (CLE) is an important part in education of nursing and has a sizable influence on the students’ learning. Objective: The purpose of this study is to examine perception and satisfaction of nursing students with their CLEs in Hyderabad, Pakistan. Methods: This cross-sectional study was conducted at three nursing institutes of Hyderabad from December 2018 to January 2019 among 342 nursing students. Clinical Learning Environment, Supervision and Nurse Teacher (CLES + T) assessment tool was used as the instrument to identify the students’ perception about the learning environment in clinical setting. Results: The mean age of the participants was 25.6 ± 4.93 with majority of them male (70.7%). Three domains, pedagogical atmosphere, supervisory relationship and nurse teacher role in clinical practice showed good reliability of more than 70%. Highest domains vise mean score was obtained for nursing premises on the ward (3.315) whereas lowest for nurse teacher role in clinical practice (NT) (3.062). Analysis of variance revealed that three domains supervisory relationship, leadership style of the ward manager and premises of nursing showed significant mean score difference among supervisor title. Conclusion: It was found that students valued positive supervision, ward manager leadership style premises of nursing on the ward as positive CLE. Learning environment varies between gender, clinical settings and supervision. Medicine ward appeared to deliver the finest learning situations for the nursing program.
Heterosis and Combing Ability in F1 Population of Hexaploid Wheat (Triticum Aestivum L.)  [PDF]
Fahad Ali Kalhoro, Asghar Ali Rajpar, Shahmir Ali Kalhoro, Amanullah Mahar, Amjad Ali, Sohail Ahmed Otho, Rab Nawaz Soomro, Fayaz Ali, Zulfiqar Ali Baloch
American Journal of Plant Sciences (AJPS) , 2015, DOI: 10.4236/ajps.2015.67107
Abstract: The heterosis, heterobeltiosis, general combining ability (GCA) and specific combining ability (SCA) were examined during Rabi (crop season) of 2013-2014 in hexaploid wheat genotypes. The experiment for this study was conducted at the Botanical Garden, Department of Plant Breeding & Genetics, Sindh Agriculture University Tandojam, Pakistan. The breeding material was comprised of four parents (Imdad, TD-1, SKD-1, and Moomal). These parents were crossed in half partial mating fashion; thus, six possible cross combinations (F1s) were obtained (Imdad × TD-1, Imdad × SKD-1, Imdad × Moomal, TD-1 × SKD-1, TD-1 × Moomal, and SKD-1 × Moomal). A three-replicated RCB Design was used. The mean squares corresponding to different traits of various hexaploid wheat genotypes indicated significant (P < 0.01) GCA (parents) and SCA (F1 hybrids) effects for the characters (plant height, tillers plant-1, spike length, spikelets spike-1, seeds spike-1, seed index, and grain yield plant-1). The mean performance of F1 hybrids differed significantly (P < 0.01) for all the traits studied. Among the parents, Imdad and TD-1 proved to be better general combiners for almost all the studied traits. In regards to SCA effects, the F1 hybrids Imdad × TD-1 and Imdad × SKD-1 expressed higher SCA and heterotic effects for most of the studied traits.
IMPLICATIONS OF ACCRUAL AND GROWTH ANOMALIES FOR FUTURE PROFITABILITY – A CASE STUDY OF KARACHI STOCK EXCHANGE
Iqbal Mahmood,Dr. Syed Zulfiqar Ali
Economics and Finance Review , 2011,
Abstract: Prior studies have documented that accruals of companies are less persistent than cash flow as both are components of company profitability and their differing implication for future profitability of the companies are not properly comprehended by the investors when they make their investment decisions. Accruals are component of both profitability and growth in net operating assets of the company. We can segregate growth in net operating assets into accruals and growth in long term net operating assets just like segregation profitabilityinto accruals and cash flow from operations. In order to check the impact of accruals and growth in long term net operating assets on one year ahead profitability, regression has been applied on the variables. Our results revealed that after controlling current profitability, both components of growth in net operating assets i.e., accruals and growth in long term net operating assets have negative impact on one year ahead future profitability.
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