مطالب

سائبر اسپیس معلومات کا وہ ذخیرہ ہے جس میں ہر طرح کی کتب ، مقالہ جات اور تحقیقات نہ صرف محفوظ کی گئی ہیں بلکہ ہر گزرتے دن ان معلومات میں اضافہ کیا جا رہا ہے ۔ تعلیمی، سماجی اور اقتصادی خوشحالی میں سائبر اسپیس اپنا کردار ادا کرنے میں ایک حقیقت بن چکی ہے ۔ سائبر اسپیس نے ہر شعبہ زندگی میں بنی نوع انسان کے لیے ترقی اور علم کی نئی جہتیں روشناس کروائی ہیں ۔ ہر دور میں علم کا حصول انسان کا ایک اہم ترین مقصد رہا ہے ۔ علم کی پیا س بجھانے کے لیے طلباء دور دراز کا سفر کرتے چلے آئے ہیں ۔علم کی پیاس بجھانے میں وقت اور حالات ہمیشہ آڑے آتے رہے تاہم اس تشنگی کو بجھانے کے لیے سائبر اسپیس ایک اہم کردار ادا کر سکتی ہے ۔ مذاہب کے مابین مکالمہ ہو یا مختلف مذاہب کا تقابلی جائزہ ، سائبر اسپیس کی مدد سے تبصرہ یا تجزیہ کرنا بے حد آسان بن چکا ہے ۔ اب طالب علم کے لیے عالمی سطح کے علم کا حصول ناممکن نہیں رہا ۔ دین اور دینی معلومات کے فروغ کے لیے سائبر اسپیس اپنی ایک منفرد حیثیت رکھتی ہے ۔ وہ وقت اب ماضی کا حصہ بن چکا ہے جب ہاتھ سے خطوط لکھ کر اپنا مدعا بیان کیا جاتا تھا ۔ کسی بھی مضمون کی معلومات کے لائبریریوں کو چھان مارا جاتا تھا ۔سائبر اسپیس نے ہر طرح کی معلومات کو بس ایک کلک کی دوری پر رکھ چھوڑا ہے ۔ ادہر مطلوبہ معلومات کے مضمون کو سرچ انجن پر لکھیے ادہر دنیا جہان کے علم کا خزانہ آپ کے کمپیوٹر کی اسکرین پر حاظر ہو جائے گا ۔ اس تمام معلومات میں سے اپنی مطلوبہ معلومات کو چن کر اپنی تحقیق کو جدید ترین بنایا جا سکتا ہے ۔ سائبرا سپیس کا دینی اور دنیاوی علم کے حصول کے لیے نہ صرف اہم کردار ہے بلکہ سماجی ، تعلیمی ، علاقائی ، اقتصادی، تہذیبی ، نفسیاتی ترقی میں بھی سائبر اسپیس کے کردار سے انکار ممکن نہیں۔سائبر اسپیس نے طالب علموں، تحقیق کاروں اور اساتذہ کے لیے بے شمار معلومات کا ذخیرہ پیدا کر دیا ہے ۔یہ معلومات جہانِ عالم کی ایک شاخ سے تعلق رکھتی ہیں چاہے وہ آرٹ یو ، فنون لطیفہ ہوں ، آرکیٹیکچر ہو ، سیاست ہو، مذہب ہو یا ادب ۔ گویاسائبر اسپیس کی وجہ سے ہر شعبہ زندگی سے تعلق رکھنے والوں کے لیے مطلوبہ معلومات بیش بہا تعداد میں موجود ہے ۔ دنیا کے ایسے دور دراز علاقے جہاں طلباء کے لیے غربت کے باعث سفر کرنا ممکن نہیں ان کے سائبر اسپیس کسی نعمت سے کم نہیں کیونکہ یہ سائبر اسپیس ہی ہے جو ایسے علاقوں میں معلومات باہم پہنچانے کا واحد او ر مؤثر ذریعہ ہے ۔ صرف یہی نہیں ۔یہ سائبر اسپیس کا ہی کمال ہے کہ علم کا وہ ذخیرہ جس کو محفوظ کرنے کے لیے کئی کئی ایکڑ پر محیط لائبریریوں کی ضرورت تھی آج اس کے لیے نہ تو بڑی جگہ کی ضرورت ہے اور نہ ہی ان گنت کتب کی ۔ یہاں تک کہ مطلوبہ مضمون کے مطابق معلومات کی باہم اور جلد فراہمی چند سیکنڈ میں ممکن بنا دی گئی ہے ۔ آج سائبر اسپیس کی وجہ سے انسان نے نہ صرف روئے زمین پر بلکہ سمندر اور خلاؤں کی تسخیر ممکن بنا لی ہے۔ ائیرو سپیس ٹیکنالوجی کی بدولت آج کا انسان دنیا کے ایک کونے سے دوسرے کونے تک باآسانی پہنچ جاتا ہے۔ انسان نے وقت کے دھارے کے ساتھ ساتھ چلنے کی وجہ سے کم از کم وقت میں زیادہ سے زیادہ مقاصد کے حصول کو ممکن بنا دیا ہے ۔ کمیونیکشن کے میدان میں انسان نے فضا ء میں موجود لہروں پہ بھی کمال کی قدرت حاصل کی ہے ۔ دنیا کے کسی بھی کونے میں کوئی واقعہ رونما ہو جائے تو کمیونیکیشن سسٹم کے ذریعہ دنیا کے کسی بھی ملک میں چند لمحوں میں اس خبر کو پہنچا دیا جاتا ہے ۔ سائبر اسپیس کی بدولت دنیا سمٹ چکی ہے اور ہر طرح کی خبروں کی ترسیل منٹوں تو دور کی بات سیکنڈ میں کر دی جاتی ہے ۔ ہر ملک کے باشندے دوسرے ملک کے بارے میں معلومات رکھتے ہیں ۔ یہی وجہ ہے کہ مختلف تہذیبیں آپس میں مدغم ہوتی چلی جا رہی ہیں ۔ سائبر اسپیس نے انسان کی ترقی کی راہیں کھول دی ہیں ۔ سائبر اسپیس کی بدولت انسان نے نہ صرف اپنی علمی کمی کو پورا کیا ، انسانیت کا درس حاصل کیا بلکہ اقوامِ عالم کی تہذیبی اور اقتصادی ترقی بھی حاصل کی ۔ الغرض ہر شعبہ زندگی میں سائبر اسپیس اپنا ایک اہم کردار ادا کر رہی ہے ۔

A detailed analysis of current trends in virtual learning that can be applied for future studies of religious education and sharing results of introducing a new concept of virtual E-learning in Shia Islamic Education. A detailed study and analysis of latest trends in virtual Learning being applied in different educational sectors that is yielding great benefits for educating young generation. Also share the outcome of applying these new virtual learning trends and techniques used in introducing a new concept of E-learning in Shia Islamic Education Platform by the name of ‘KAZ Online School’. The results will be based on quantitative statistical analysis based on behaviours and adaptive trends of more than 200 subscribers/learner’s of KAZ Online School. Virtual learning can help us to propagate the Islamic education across the globe to even remote areas and unlock new arenas for both preaching the true Islamic concepts within Islamic community and inter-faith dialogue. For this we need to understand the reaping benefits of latest developments and technologies being used in virtual learning space by different educational sectors. And then apply this to our current Islamic Education methodologies. This detail study and analysis will help to understand the future trends that are required to be adapted to attract and inspire future generations towards great treasure of Islamic education and values through virtual learning.

One of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. Accounting information system is of high importance for the users to make specific decisions. The information should be analyzed to present the valuable information to the investors so that in this paper, the relative content and return additive with cash recovery have been addressed in the corporates of Tehran Stock Exchange. This research population includes the accepted corporates by Tehran Stock Exchange during a five year period (2010-2014). Finally, considering the research limitations and using the systematic deletion method, the information related to 109 corporates has been gathered and with respect to the defined goals, this research is regarded as an applied one. In terms of the research design, it is an event one because of background data and its deduction method is an induction and correlation one. Current study involves a primary hypothesis and six secondary hypotheses; here, a linear regression method has been used to examine the hypotheses. In order to analyze the data and test the research hypotheses, the software Eviews has been utilized.

The impact of the management performance evaluation methods on the information quality in accounting will be studied in this paper. The information plays two roles in the market-oriented economies; first, it allows the investors to evaluate the potential opportunities of the investment (prospective role) and, secondly, it enables the investors to monitor how to allocate and use their capital by the establishment of some mechanisms. The statistical sample includes the 112 companies in Tehran Stock Exchange during 2010 to 2013 that are selected by the systematic elimination method. These companies were totally 560 years old. The hypothesis of the linear regression test was used in this study to analyze the data and Eviews software is used for hypothesis test.

Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage, asset value, and asset risk. This study examines whether the equity value reflects the profits and losses associated with the changes in the debt value consistent with the predictions of Merton [21]. The insurance companies listed in the Stock Exchange during 2010-2015 were selected to test the desired hypotheses. It has been found that the stock returns are negatively related to the increase in credit risk as reflected in the changes of estimated bond ratings. More importantly for the research question, it has been realized that the relationship between risk changes and equity returns is negative when the leverage is higher.

The aim of this study was to investigate the relationship between growth opportunities, risks, and relative changes in the Company's cash assets. This study is a literature study and analysis was based on an analysis of panel data. In this study, a financial data of 112 companies listed in Tehran Stock Exchange during the period 2009 to 2014 have been reviewed. The results in relation to the first hypothesis of the present study suggest that between growth opportunities and significant relationship of changes in cash holdings is straight forward. Also according to the analysis done in relation to the second hypothesis, we determined that between now and the risk of changes in cash holdings is an inverse relationship.

<span>The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of Tehran stock exchange for the period 2009-2014 were used. To test them, the multivariate regression technique was applied to panel data. The results of the first hypothesis indicated that there was no significant relationship between the audit firm size and qualified audit report. According to the second and third hypotheses, there were significant positive and negative relationships between auditor's specialization in the partner level and audit firm with the qualified report, respectively. The fourth one regarding the relationship between the auditor's selection tenure and qualified audit report was rejected. The fifth hypothesis results also indicated that there was a significant negative relationship between audit fees and qualified audit report.</span>

The concept of value is of great importance for investors. The goal of different groups of investors is always to maximize the value of their capital. The aim of this research is developing factors effective on securities in capital market in order to develop a paradigm for fair valuation that leads investors to make better decisions. To study fair value in a precise and comprehensive way, effective variables are divided into three main categories. First: evaluation variables including cash flow (income quality), discount rate, and earnings per share; second: intra-organizational variables of corporate governance including the type of ownership (the number of institutional investors), management quality (the number of boards in charge or centralized management as well as the number of  non-in charge board of directors or decentralized management), the amount of reward, compensation and quality of organizational structure; third: variables relating to reporting quality such as offering reliable and on time information. Other variables such as firm size and operation cycle (complexity of business environment) have also been studied. And according to selected sample, methods and statistical analysis, a paradigm for fair valuation has been developed.

The main objective of this research is the index of profitability on the capital structure of listed companies on the Stock Exchange of Tehran. Statistical population consisted of all above companies that 138 companies were selected in time zone of 2011-2014 after screening method (systematic elimination). The research method is descriptive and correlation and study variable is profitability index that was tested by statistical techniques. Research findings indicate that there is a significant inverse relationship between indicators of profitability and capital structure. Also, there is a significant inverse relationship between short-term and long-term profitability and debts

In the recent years, intangible assets and corporate brand have found a significant importance for corporates. These assets are accounted as essential for value making and even stabilizing the continuation of corporate trend. The purpose of the present study is to investigate the effect of profitability and operating cash flow on trademarks value in accepted corporate in Tehran stock exchange. The data were obtained from a sample of 76 different corporates from 2010 to 2015. The data were analysed using the least regular squares regression and integrated method. Considering the lack reassessment of assets in corporates and the effect of financial statement articles, to avoid the probable false distance between market value and stock book value per share (as assessment index of trademark) stock book value per share has been modified using annual inflation rate. Findings, both before and after modification of commercial values by annual inflation rate showed there was a positive and significant relationship between profitability and operating cash flow and trademarks value in the corporates studied.