DOES OWNERSHIP CONCENTRATION MODERATES CORPORATE SOCIAL RESPONSIBILITY-FIRM PERFORMANCE RELATIONSHIP?

CSR is basically a commitment demanded from companies to protect stakeholder interests, enhance societal conditions, and contribute to sustainable development. This study investigated the relationship between corporate social responsibility and firm financial performance with a particular focus on measuring the moderating impact of ownership concentration on the CSR-performance relationship. The data is collected from the companies’ annual reports, State Bank of Pakistan database and the Pakistan Stock Exchange for the period 2014-2020. The fixed effect regression model is used to measure the impact of CSR on firm financial performance. The results of the study revealed that CSR has a significant negative impact on firm financial performance. Furthermore, ownership concentration also negatively moderates the relationship between CSR and firm financial performance

DRIVERS OF CUSTOMER’S SATISFACTION: EVIDENCE FROM ISLAMIC BANKS IN PAKISTAN

The purpose of this study is to investigate the critical drivers of Islamic Banking customer satisfaction in in the Malakand division. Quantitative techniques with survey method of data collection on five-points Likert scale is used. Self-administered questionnaires consist of 18 important questions about customer satisfaction are used to collect data. To ascertain the critical factors/ contributors to customer satisfaction, exploratory factor analysis is applied. The results indicate that the primary determinants of customer satisfaction could be condensed to five factors. Each question is assigned to a component based on its related factor component score

THE ROLE OF NGOS IN THE EDUCATION AND DEVELOPMENT SECTOR: A CASE STUDY IN THE MERGED DISTRICTS OF KHYBER PAKHTUNKHWA, PAKISTAN

In the developing world, there are a plethora of development issues. All thedevelopment issues are associated with a poor education system, violation ofbasic human rights, poor standards of living, and deprivation of basic needs.Also, some organizations are constantly working to improve the indicators ofdevelopment. These organizations are called non-governmental organizations.The research study has been conducted to explain the role of nongovernmental organizations (NGOs) in the Merged districts of KhyberPakhtunkhwa. A qualitative research methodology has been used to achievethe research objectives. Data Analysis has been performed through NVIVOsoftware. This research finding has highlighted the role of NGOs and hasshown that militancy, Frontier Crime Regulation (FCR), cultural norms, basicrights were the major factors that influenced the role of NGOs in the tribaldistricts. The research has concluded that the NGOs have played a significantrole in improving political, social, and economic indicators in the mergeddistricts. Overall, there is a positive role of a non-governmental organizationin the merged districts of Khyber Pakhtunkhwa

SEHAT SAHULAT PROGRAM AND SUSTAINABLE DEVELOPMENT OF KHYBER PAKHTUNKHWA

Sehat Sahulat Program is health initiative initially launched by the Khyber Pakhtunkhwa Govt for the people of the province. This paper is aimed at looking at the program from the patients and doctors’ point of view. The study is qualitative in nature and is interview-based assessment of the program. For this purpose, five doctors from the top tiers and ten patients have been interviewed. The central point of these to see as to what extent the program is viewed by these two main stakeholders. The findings are expected to benefit both the research community as well as all the stakeholders. It will enable the policy makers to how to improve the program so that its set target can be achieved as postulated in the program. The authors believe that though this is simple approach to an issue that is related to almost all people, it is hoped that these findings would help the future researchers to look at the program from more complicated aspects

INTERNAL AUDITING PRACTICES AND INTERNAL CONTROL QUALITY IN STATE-OWNED ENTERPRISES: EVIDENCE FROM PAKISTAN

This study examines the role of internal auditing practices compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) in enhancing internal control quality in Pakistani State-Owned Enterprises (SOEs). Data was collected through an online survey of Chief Audit Executives (CAEs) of SOEs from various sectors. An ordinal logistic regression model was used to test the influence of compliance with international best practice guidelines of the Institute of Internal Auditors (IIA) related to independence of the internal audit function, competence of the internal audit function, quality assurance and improvement programmes, and audit committee characteristics over seventeen principles of the Committee of Sponsoring Organizations (COSO) of the Treadway Commission Internal Control Framework. The results indicate that the independence of the internal audit function (IAF) and the characteristics of the audit committee have a statistically significant positive impact on the internal control system. However, findings related to quality assurance and improvement programs, and competence of the IAF, were deemed insignificant. The study is expected to contributes to accountability theory by highlighting that how quality internal audit practices can enhance internal control and thereby strengthen the accountability mechanism in public sector. The results are also expected to have important practical implication, both locally and globally

ATTITUDE TOWARDS FEMALE STUDENT PARTICIPATION IN PHYSICAL EDUCATION AND COMPETITIVE SPORTS IN DEGREE GIRLS COLLEGES

Sports are generally opted either for the sake of recreation or for thecompetition or for achieving both the purposes at the same time. Competitivesports are played from amateur level of university competitions to theprofessional levels of regional, provisional, national and internationalcompetitions. The data was collected through Questionnaire that is “Attitudetowards female Students participation in Physical Education and Competitivesports (ATFSPPECS)”; the sample of study is comprised of 239 subjects,Female students of Government Girls Degree Colleges Hyderabad B.Sc.,B.Com, B.Cs, BA-I,II (N=180), Female Sports Directress(N=09),Parents(N=50). When laying out the plan or set of strategies for attractinggirls towards taking a part in sports or physical activities regularly, whatshould be kept in the mind is that the problem does not lie in the gender of theparticipant, lesser resources and deficient training and practicingopportunities are the real problems. The activities are not constructedappropriately and are not taught in the proper way and this is one of the bigproblems as well

NEED OF 7S IN SERVICE OPERATION ENVIRONMENT AS COMPARED TO 5S AND 6S

Manufacturing companies distinguish themselves by their operational efficiency and the quality of their products. The 5S and 6S methodologies are commonly used in service operations to enhance efficiency and productivity. Although there are some similarities between these approaches and the 7S technique, there are also notable differences. The 7S technique can be applied in service operations to improve efficiency and productivity by focusing on the spirit element. This study analyzes the significance of the spirit element in the 7S technique and assesses the effectiveness of 5S, 6S, and 7S in service operations. Furthermore, it aims to identify the necessity of the 7S approach in organizations where 5S and 6S are already being used efficiently. The research employs a quantitative methodology and the results indicate that 60% to 79% of the respondents believe that spirit is a crucial aspect of the 7S technique and has positive outcomes. Encouraging a positive spirit can enhance teamwork, motivate and engage employees, and instill a sense of ownership among them. The 7S technique emphasizes an organization's shared values and culture, which can create a positive work environment, encourage employee engagement, improve communication, to lead to better performance

AN EFFECTIVENESS SCAN OF THE PUBLIC HEALTH INSURANCE PROGRAM OF KHYBER PAKHTUNKHWA

This study target Health Insurance Program by government of KP, its budget allocation and utilization, level of awareness, and patient demographic profiles. The study also covers disease coverage and the minimum and maximum cost of the diseases. The study's population is the three major Medical Teaching Institutions (MTIs) of Peshawar. Sample of the study comprises 9,000 patients selected using purposive sampling approach from 2018 to 2020. The findings show that a lower average budget utilization ratio accounts for a lower level of public awareness. The study found that males dominate females by 55% in availing the Sehat Sahulat facility. The cardiac issue is the most common disease treated by the program. These findings are expected to assist policymakers in developing strategies for utilizing the program's resources. MTIs and insurance firms' managers may emphasize diseases cured and higher budget utilization ratios. Furthermore, policymakers may address less-covered areas and patient characteristics through awareness seminars to ensure the program's effectiveness. Finally, the study adds to the current literature by including imperial evidence from Khyber Pakhtunkhwa; Pakistan in the program. Future studies may address comparative analysis of the said program with the other insurance coverage programs

SUSTAINABLE HRM PRACTICES AND PSYCHOLOGICAL WELL-BEING OF EMPLOYEES: A CASE OF PRIVATE SECTOR BANKS IN PAKISTAN

The paper aims at investigating the relationship between HRM practices on the psychological well-being of employees. This research is explanatory in nature and deductive approach is being employed. This study used a survey questionnaire to gather information from the respondents on a Likert scale. For data analysis, SPSS was used. The target population for the study was the employees currently working in the private sector banks in Pakistan specifically Islamic banks. The outcomes of the studies show that there is a significant impact of all sustainable human resource management practices including sustainable recruitment and selection, sustainable training and development, and sustainable career planning except sustainable performance appraisal on the psychological well-being of employees. The outcomes of this research are specific to Islamic banks, so other organizations can only use them as guidance. Banking sectors need to recognize that sustainable HRM greatly affects the psychological well-being of employees. Human resource management in the organization must understand that having sustainable practices is crucial for promoting higher levels of psychological well-being among employees

FEAR OF FAILURE AS A BARRIER TO START-UP AND ITS EFFECTS ON ASPIRANT ENTREPRENEURS

Researchers have looked into the theory of planned behaviour from many angles as it has a number of applications. Its role in explaining the entrepreneurial intention has widely been acknowledged. Keeping in view, that the area still needs to be explored. Keeping this need in mind, this article investigates the association between entrepreneurial education and entrepreneurial intentions among university students in Pakistan. Besides, the direct relationship between these two constructs, the study also examines the moderating role fear of failure of social embarrassment between the EE-EI link. In all, 223 questionnaires from first- and second-year students were analyzed using hierarchal regression. The prior studies on the EE-EI relationship have mainly focused on the developed economies and have overlooked the potential effect of FF that prevents the university students to create their own venture, even though they take the entrepreneurship course as compulsory subject. Thus, this study fills the gaps in the EI literature and examines the moderating role of FF in the subject relationship in the context of a developing country Pakistan. The findings of the study reveal that EE is positively and significantly linked with the EI. The findings also report that FF negatively moderates the well-established link between EE and EI. The study provides several avenues for future research on EI and EE