INSTITUTE OF COST & MANAGEMENT ACCOUNTANTS OF PAKISTAN

Transcription

1 ICLES INDEX (ISSUEWISE) Accountant Bi- Bangladesh Economy Foreign Currency Loan in Bangladesh Ahmed, Jamaluddin January-February Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi- Public Finance Accountant Bi- Public Finance Debt in Developing Countries Policies to Manage External and Internal Debt Ahmed, Etazaz January-February 1998 Debt in Developing Countries Taxation Khaliq-ur-Rehman January-February 1998 Debt in Debt in Developing Countries : Renaissance Partick, Angelo M. Developing Countries of January-February 1998 of of National Economy National Economy Habibur Rehman January-February 1998 Debt in Developing Countries Applications of debt default Alimullah, Qazi M January-February 1998 Debt in Developing Countries Role of Accountant in Debt Reduction Sarwar, Ghulam January-February 1998 Debt in External Debt in Pakistan and Some Aspects Siddiqui, Shahid Developing Countries of Revival Hasan January-February 1998 Debt in Developing Countries Self-Financing of Public Services Wickramarachchi, M. W January-February 1998 Debt in Developing Countries Role of Accountant in Debt Reduction Zaidi, Jamal Abbas January-February 1998 Debt in Developing Countries Pakistan's Debt Crises Mirza, A. Ghafoor January-February 1998 Structural Adjustment National Policy: The Role of Donor Agencies Kemal, A. R January-February 1998 Programs Accountant Bi- Public Finance Debt in Keynote Address to MAIC on The Theme of Debt Kemal, A. R. Developing Countries in Developing Countries January-February Accountant Bi- Beyond Product Costing Part II Senyshen, Michael March-April Accountant Bi- Auditing Cost Audit Significance of Cost Audit Rules Sarwar, Ghulam March-April Accountant Bi- Islamic Islamic View of Social Welfare Hussain, S. Muzaffar March-April Accountant Bi- IT & Oriented (I.T) Hussain, Aslam March-April Accountant Bi- Pakistan Economy with Genetic Engineering Khan, Samiul Hassan March-April Accountant Bi- Public Finance Budgeting Pre-Budget: Thinking May-June Accountant Bi- Public Finance Budgeting Activity/Process Budgets: A Tool for Change Sharman, Paul May-June Accountant Bi- Capitalisation Capital Structuring - Redeemable & Irredeemable Capital Mufti, Qaisar May-June Accountant Bi- An Overview of Theories for Ansari, Abdus Future Accountants Salam May-June Accountant Bi- System Runaway Systems Saeed, Ahmad May-June Accountant Bi- Banking Islamic Banking From Interest to Mark Up Iqbal, Rashid Sh May-June Accountant Bi- Economic Policies Foreign Investment Foreign Investment Ch. M. Aslam May-June Accountant Bi- Public Finance Budget Analysis Federal Budget July-August 1998 Page 1 of 134

2 ICLES INDEX (ISSUEWISE) Accountant Bi- Cost for the Environment Boone, Corinne & Helen Howes July-August Accountant Bi- Pakistan Economy National Economy in Post-Nuclearisation Era Asif, M. H July-August Accountant Bi- Auditing Internal Auditing Internal Audit - Time For Sound Practice Parveen, Shehla July-August Accountant Bi- Islamic Islamic and Human Development Syed, Jamil Wasti July-August Accountant Bi- Kapplman, Leon A. IS Audit The Critical Role of IS Audit and Control Professionals & Mark Keil July-August Accountant Bi- Inventory Usmanu, Intisar The Inventory Problems Muhammad July-August Accountant Bi- Reeb, William L. & Getting Beyond Counting Michaell Cameron` September-October Accountant Bi- Evans, Hugh & Who Needs Performance? Gary Ashworth November-December Accountant Bi- Amjad Saeed, Economic Union SAARC Economic Union By 2008 Khawaja November-December Accountant Bi- Cost Cost Reduction in Ghee Mills Siddiqi, Wasful Hassan November-December Accountant Bi- Taxation Sales Tax Retail Tax Under Sales Tax Law Mufti, Qaisar November-December Accountant Bi- Business Process Business Process Re-Engineering (BPR) - The Latest Khan, Masoud Ali Reengineering Buzzword November-December Accountant Bi- Islamic Economic Ethics in Islam Hussain, Muzaffar S November-December Accountant Bi- IT Projects IT Project Review - A Strategy for Reducing Investment Risk Swanson, Dan November-December Accountant Bi- beyond Budgeting. Breaking Through The Barrier To ' Hope, Jeremy & The Third Wave' Robin Fraser January-February Accountant Bi- Global Accountancy Corporate Credibility - Why A Harmonised Global Haeding, Frank Accountancy Framework Matters January-February Accountant Bi- Profession Professionalisation Swinson, Chris January-February Accountant Bi- Manager Managerial Courage Hussain Aslam January-February Accountant Bi- Computer Millennium Disaster Millenium Disaster - A Practical Approach Noordin, Shiraz January-February Accountant Bi- Export Strategies An Appraisal of Pakistan's Export Strategies Ahmad, Shoukat January-February Accountant Bi- Education Personal Learning Learning Personal Learning - The Importance of Reading in Groberg, D. H. Developing Personal Leadership (Dee) January-February Accountant Bi- Human Resource Challenges of Human Resource in the 21st Rahim, Pervez Century January-February Accountant Bi- Data A Recipe for Byte Sized Data Corbit, Terry January-February Accountant Bi- Taxation Income Tax Simplified Self Assessment Scheme of Income Tax for Naeem-ud-Din Assessment Year January-February Accountant Bi- Internet Understanding the Internet and Internet Services Aahmed, Mushtaq January-February Accountant Bi- Entetrepreneures Organizational Growth Surviving Explosive Growth hip Malburg, Chris March-April Accountant Bi- Accountant Is It The Professional Duty of an Accountant To Expose Gurner, John Corruption? March-April Accountant Bi- Taxation Corporate Tax Corporate Taxation Siddiqi, Wasful Hassan March-April Accountant Bi- Planning Setting Directions for Large Service Organization Khan, Masood Ali March-April 1999 Page 2 of 134

3 ICLES INDEX (ISSUEWISE) Accountant Bi- Sick Industries Sick Industrial Units - Causes & Remedial Measures Zaki, A. R March-April Accountant Bi- Economic Policies Pakistan: 2010 Iqbal, Ahsan March-April Accountant Bi- Computer Y2K (WHY) 2K Problem? Hussain, Aslam March-April Accountant Bi- Corporate Accountant Bi- Computer Y2K Year 2000 (Y2K) Problem Accountant Bi- Cost Accountant Accountant Bi- Public Finance Budget Analysis Federal Budget Corporate Counseling: A Value Added Difference to People Eng Eng, Ong March-April 1999 Amin Ahsan, Qazi Muhammad March-April 1999 Education Development and Cost Ahmed, Wasim Accountants March-April 1999 Siddiqi, Wasful Hassan May-June Accountant Bi- Managing & for Quality Petty, John May-June Accountant Bi- Pakistan Economy From Crises to Hope Dar, Muhammad Ishaq May-June Accountant Bi- Corruption Corruption Corruption: Rising to the Challenge Harding, Frank May-June Accountant Bi- Chief Executive How To Be An Effective Chief Executive Khalil-ur-Rehman May-June Accountant Bi- Auditing Auditing SAP An Introduction to Auditing SAP Pfenning, Robert S May-June Accountant Bi- Economic Policies Trade Policy Trade Policy July-August Accountant Bi- Putting NFIs to Work in a Balance Scorecard Environment Smith, Malcolm July-August Accountant Bi- Profession Accountancy in Pakistan Developing the Profession Amjad Saeed, Khawaja July-August Accountant Bi- Taxation Income Tax & Wealth Payment Value Tax - An Alternative to Income Tax & Chaudhri, Najam I. Tax Wealth July-August Accountant Bi- Auditing Corporate Performance Corporate Performance & Evaluation Muzaffar, Masud July-August Accountant Bi- Taxation Sales Tax Changes in Sales Tax Law After Finance Act 1999 Mufti, Qaisar July-August Accountant Bi- Taxation Income Tax Income Tax on Salaried Individuals - An Unjust Approach Khan, Masid Ali July-August Accountant Bi- Cost Attribute Based Costing For Decision Making Walker, Mike July-August 1999 Top Concerns for Attest, Audit and Assurance Accountant Bi- IT & Audit Helms, Glenn L July-August 1999 Services Functions The New Finance Shaping Functional Relevance for the Accountant Bi- McNair, C. J September-October 1999 New Millennium Accountant Bi- Taxation Sales Tax Concept of 'Supply' in Sales Tax Law Mufti, Qaisar September-October Accountant Bi- Standards Corporate Regulations and Standards Ahmad, Shaukat September-October Accountant Bi- Y2K The Y2K Bug or The Alarm of a Mini Doomsday Khan, Masoud Ali September-October Accountant Bi- Auditing Cost Audit Cost Audit Khan, Zahir Alam September-October Accountant Bi- IMF Conditionalities Economic Impact of IMF Conditionalities Ahmad, Shaukat September-October Accountant Bi- Taxation Withholding Tax Withholding Tax: Nature, Scope & Performance in Pakistan Ahmad, Mustaq September-October Accountant Bi Accountant Bi- Pakistan Economy Cotton Crises The Role of a Manager in Air Line Industry Page 3 of 134 Afridi, Muhammad Siddique Siddiqi, Wasful Hassan September-October November-December 1999

4 ICLES INDEX (ISSUEWISE) Accountant Bi- The Flip Side of ABC. Contribution-Bases Activity Cleland, Keith N November-December Accountant Bi- Taxation Tax Planning Tax Planning, & Standard Costing Mufti, Qaisar November-December Accountant Bi- Banking Bank Default Mounting Bank Defaults and Assessment of Proposals for Noordin, Shiraz Advances November-December Accountant Bi- Economy of Pakistan Pakistan's Economic Revival - A Top Priority Khan, Masoud Ali November-December Accountant Bi- Combating Corruption - A Policy Tool-Kit Sullivan, John D November-December 1999 Managing Cost Through Complexity Reduction At Carrier Accountant Bi- Swenson, Dan January-February 2000 Corporation Accountant Bi- Taxation Tax Ordinance Tax (Amendment) Ordinance 1999 Mufti, Qaisar January-February 2000 Monetary Monetary Policy and Role of Functionaries Under Interest Accountant Bi- Monetary Policy Noordin, Shiraz January-February 2000 Free System Accountant Bi- Standards Standards Akhtar, Izhar Ahmad January-February Accountant Bi- Islamic Zakat in Saudia Arabia Bhatti, Hussain Khadim January-February Accountant Bi- Human Resource Human Resource Strategy Fad or Necessity Rizvi, S. H. Masood January-February Accountant Bi- Economic Planning Mobilizing Resources for Development Zafar, Dilshad January-February Accountant Bi- Risk Raising the Bar for Risk Effectiveness IFAC Quarterly January-February Accountant Bi- Public Finance Budget Analysis Proposal for Federal Budget March-April Accountant Bi- Intellectual Capital - Key to Value Added Success in the Lynn, Bernadette Next Millennium March-April Accountant Bi- Tools New Tool - The Rise of Reengineering Amjad Saeed, Khawaja March-April Accountant Bi- Budgeting Managing Without Budget Ansari, Abdus Salam March-April Accountant Bi- Taxation Value Tax Payment Value Tax Syed Fakhr-e-Alam March-April Accountant Bi- Manager Managerial Character Hussain Aslam March-April Accountant Bi- Islamic Intermediaries & The Need for Investment Noordin, Shiraz Financing Under Islamic Economic System March-April Accountant Bi- Quality Quality - The Deciding Factor Khan, Masoud Ali March-April Accountant Bi- Islamic Judgment on Riba - An Analysis Jafar, Iqbal March-April Accountant Bi- Enhancing IT Governance Through Enterprise Ayers, Susan & IT & Software Solutions Dave Fentress March-April Accountant Bi- Banking Banking ADB's Report on Banking Sector Khan, M. Zakir Ullah March-April Accountant Bi- 21st Century 21st Century Challenges of 21st Century Sikander, Aamir March-April Accountant Bi- E-Commerce Electronic Commerce - Origin, Definition and Benefits Dar, Shoaib March-April Accountant Bi- Development Development of Market in Economic Development Qureshi, D. M May-June Accountant Bi- Accountant Role of Accountant in Economic Development Iqbal, Javed May-June Accountant Bi- Business & Credit Rating Finance Value Addition to Business Through Credit Rating Zaidi, Jamal Abbas May-June 2000 Page 4 of 134

5 ICLES INDEX (ISSUEWISE) Accountant Bi- Accountant Role of Accountants in Service Sector Sher Afghan May-June Accountant Bi- Public Finance Budget Analysis Federal Budget Siddiqi, Wasful Hassan May-June Accountant Bi- Bennett, Martin & The Green Bottom Line Peter James May-June Accountant Bi- Taxation Sales Tax Amendments in the Sales Tax Act Through Finance Mufti, Qaisar Ordinance, May-June 2000 Education and Research in Pakistan Zaki, Abdul Accountant Bi- Education Development and Deficiencies Rehman May-June Accountant Bi World Congress on Kalia, Hanif S May-June Accountant Bi- Cost Improve Internal Reporting with ABC and TOC Demnay, Steve & John Talbott July-August Accountant Bi- Economist Famous Business Economist & Their Contributions Amjad Saeed, Khawaja July-August Accountant Bi- Cost Learning Curve Ansari, Abdus Salam July-August Accountant Bi Accountant Bi- in Government and Corporate Anwer, Abid M July-August 2000 Sector IAS 38: Intangible Assets Standards Siddiq, Jawed M July-August Accountant Bi- E-Commerce E-Commerce - Concept, Opportunities, Benefits & Issues Abdul Rehman September-October Accountant Bi- Keeping Scores Senyshen, Michael September-October Accountant Bi- ERP The Rise of Enterprise Resource Planning (ERP) Amjad Saeed, Khawaja September-October Accountant Bi- Perils of Free Trading in US Dollars Ahmad, Manzoor September-October Accountant Bi- Ansari, Abdus Activity Based Costing Salam September-October Accountant Bi- Accountant in Marketing Scenario Masood, Arshad September-October Accountant Bi- Cooperatives Cooperative Movement and Rural Upliftment in Pakistan Noordin, Shiraz September-October Accountant Bi- New Horizon of and Siddiqui, Ale Imran September-October Accountant Bi- Banking Islamic Banking Banking on Islamic Lines Tanzilur Rehman September-October Accountant Bi- Rizvi, Syed Jamil Monetary Exchange Rate Rupee : US $ Parity - Devaluation & Exchange Rate System Ahmed & Abdul Rehman November-December Accountant Bi- New World Order Desormeaux, Dave November-December Accountant Bi- Taxation Tax Reforms Tax Reforms in Pakistan Siddiqi, Wasful Hassan November-December Accountant Bi- Role of Accountants as Business Process Re- Khan, Masood Ali Engineers November-December 2000 Page 5 of 134

6 ICLES INDEX (ISSUEWISE) Accountant Bi- Accountant The Assessments of the Prospective Professional Accountants About the Required Practical Experience Pekdemir, Isil November-December 2000 Gained in Turkey Accountant Bi- Finance Micro Credit Financing Micro Credit Financing and Poverty Eradication Ahmed, Fauz Uddin November-December Accountant Bi- ASP Application Service Provider (ASP) Abdul Rehman November-December Accountant Bi- Team Responsibilities of Members of Team Haroon, Muhammad Arshad November-December Accountant Bi- Profession Profession of Accountancy Mujahid, Syed Atif November-December Accountant Industries of Rizvi, Syed Jamil Sugar Industry Sugar Industry in Pakistan Pakistan Ahmed January Accountant Customer Customers:, Loyal & Profitable Hope, Jeremy January Accountant Auditing Audit Special Audit Under Sales Tax Law Mufti, Qaisar January Accountant Islamic Characteristics of Islamic Systems Noordin, Shiraz January Accountant Export Strategies The Need for Revival of Bonus Voucher Scheme Kumboh, Ghulam Mustafa January Accountant Accountants and IT - An Introduction Masood, Arshad January Accountant Industries Pakistan of Cement Industry Cement Industry in Pakistan Waheed, Saleem & Badruddin Fakhri February Accountant Osbome, Debra & Market-Focused Cost Reduction Nick Ringrose February Accountant Amjad Saeed, Export Strategies Boosting Exports Khawaja February Accountant Taxation Sales Tax Proposed Formats of Sales Tax Invoices & Returns Mufti, Qaisar February Accountant Social Associations Insurance Salient Features of Insurance Ordinance, 2000 Ataullah February Accountant Qureshi, IT & IT Revolution and Economic Development Muhammad Munir February Accountant Industries of Chaudhary, Nisar Fertilizer Industry Fertilizer Industry in Pakistan Pakistan Ahmed March Accountant Langfield-Smith, Productivity and Performance Indicator in Enterprise Kim & Dagmara Agreements Madden March Accountant Islamic Holy World Economic Order Usman, M. M March Accountant Taxation Tax Survey Cost & Benefit of National tax Survey, Siddiqi, Wasful Hassan March Accountant Ahmed, Kazi Ain IT & Need to Focus on Engineering & Uddin March Accountant - The Digital Way Boggs, Scott M April Accountant & WTO WTO: Challenges to Profession: Three Cs Amjad Saeed, Strategies Approach Khawaja April Accountant Export Strategies PEFG - Creation of a New Institution M. Ashraf April 2001 Page 6 of 134

7 ICLES INDEX (ISSUEWISE) Accountant Pricing Product Pricing Ansari, Abdus Salam April Accountant ERP Enterprise Resource Planning: What's There in it? M. Hanif April Accountant Corporate Paradigm Shift in Corporate Culture and its Rizvi, S. H. Masood April Accountant Telecommunication Telecommunication Revolution Main Impact on Society Shafiq-ur-Rehman April Accountant & Institutions Finance IMF, CBR and People of Pakistan Sabir, M. Ali April Accountant Taxation Taxation Abolition of tax on Interest Credited to Suspense Account Mukhtar, Ahsan April Accountant Accountant Role of Accountant in the Service Sector Lodhi, M. A May Accountant IT & IT as a New Horizon for Practice Saeed, Ahmad May Accountant Taxation Sales Tax Sales Tax - Proposals for Federal Budget Mufti, Qaisar P May Accountant Public Finance Budget Analysis Federal Budget Siddiqi, Wasful Hassan June Accountant Managing the Cash Gap - How to help people use working Boer, Germain capital wisely June 2001 for Inflation - A Challenge for Ahmad, M. Azhar Accountant & Inflation Profession Akram June Accountant Taxation Sales Tax The Practical Aspects of the Sales Tax Act 1990 Muhammad Muneeb June Accountant Self Development Negative Poisoning & Success in Life - I Muhammad Ibrahim June Accountant IT & Investment IT in Pakistan: Great Opportunity for Investment Atta-ur-Rahman June Accountant HTML Hypertext Markup Language (HTML) Ismail, Altaf June Accountant Economic Policies Trade Policy Siddiqi, Wasful Hassan July Accountant Larsen, Heine Knowledge Intellectual Capital Statements and Knowledge Thorsgaard, Per : "Measuring" "Reporting" "Acting" Nikolag D. Bukh July Accountant Economic Reforms Economic Reforms: Pains Now, Gains Later Hussain, Ishrat July Accountant Risk Risk Amjad Saeed, Khawaja July Accountant Industries of Thaplawala, Abdul Cement Industry Cement Industry: Conversion from Furnance Oil to Coal Pakistan Razzaq July Accountant Importance of Computer Based Systems (CBIS) IT & Business Ali, Liaqat for Business of Development Countries July Accountant Public Finance Budget Analysis Analytical Review of Federal Budget, Siddiqi, Wasful Hassan July Accountant Commerce Export How to Become a Successful Exporter Ilyas, Khawaja Umer July Accountant Industries of Siddiqi, Wasful Ghee & Oil Industries Vegetable Ghee & Cooking Oil Industry in Pakistan Pakistan Hassan August 2001 Page 7 of 134

8 ICLES INDEX (ISSUEWISE) Accountant Petty, John & Towards One Day Reporting: Redirecting Sydney Stephen Reporting Reporting, from Theory to Practice Part-1 Ng August Accountant Human Resource Human Resource management and Development Scenario: Amjad Saeed, Country Paper from Pakistan Khawaja August Accountant Taxation Sales Tax Sales Tax Law - Feed Back after Federal Budget, 2001 Mufti, Qaisar August Accountant in Manufacturing Sector Abdus Sattar August Accountant Monetary Sliding Pak Rupee Athar, Azhar A August Accountant E-Commerce Initiative Towards E-Commerce / E-Government Niazi, Tariq A August Accountant Development Mega Projects and Perspective Development Plans September Accountant Petty, John & Towards One Day Reporting: Redirecting Sydney Stephen Reporting Reporting, from Theory to Practice Part-II Ng September Accountant Microeconomics Theory of Constraint Abdus Salam September Accountant Anti-Dumping - The most emerging issue of today Khan, Saifullah September Accountant Islamic Principles of Islamic Banking Noordin, Shiraz September Accountant Policies Long Run Strategy to Make the Country a Developed Nation Ali, Ch. Liaquat September Accountant Challenges, Opportunities for Rizvi, Muhammad IT & Pakistan Pakistan's Economy Tahir September Accountant Banking & Islamic Banking & Deliverance from the Curse of Riba Islamic Banking and Ahmed, Fauz Uddin Finance Finance Finance September Accountant Taxation Income Tax Income Tax Ordinance, 2001 Siddiqi, Wasful Hassan October Accountant The V Formula Volk, Christopher H October Accountant Corporate Sector Corporate Amjad Saeed, Promoting CSR - What Needs to be Done Responsibilities Khawaja October Accountant Banking Islamic Banking Islamic Banking Noordin, Shiraz October Accountant Managing Intellectual Capital Naqvi, S. M October Accountant Development The Unemployment Problem in Pakistan Izhar A. Athar October Accountant Carry Over Carry-Over Transaction (COT) - Settlement Systems & Ali Valliani, Rahim Transaction Ramzan October Accountant Self Development Negative Poisoning & Success in Life - II Muhammad Ibrahim October Accountant Accountant Budgetary Control Budget and Budgetary Control Accountant Law Companies Ordinance Draft Companies (Amendments) Ordinance, Accountant & Finance Finance Renewable Energy IT IT - A Great Opportunity Atta-ur-Rahman October 2001 Chaudhary, Nisar Ahmed Siddiqi, Wasful Hassan Russell, David & Ashok Patel October November November 2001 Page 8 of 134

9 ICLES INDEX (ISSUEWISE) Accountant Accountant WTO WTO Regime and Developing Countries Amjad Khawaja Saeed, November 2001 IT Institute Impact of Mushroom Growth of IT Institutes Kalia, Hanif S November Accountant Economic Analysis Economic Analysis of Projects From Bankers Point of View Noordin, Shiraz November Accountant Taxation Sales Tax Issue of "Paid" and "Payment" under the Sales Tax Act, Mufti, Adnan 1990 Ahmed November Accountant Economy of Lodhi, Ghulam Sugar Industry Crisis in Sugar Industry Pakistan Mustafa November Accountant Islamic The Framework of an Islamic Economic System Sabir, M. Ali November Accountant Global Combating Global Poverty Neill, Paul O' November Accountant Corruption Corruption Corruption Trends and Prospects in South Asia Shah, Anil November Accountant E-Finance An Approach to E-Finance Ismail, Mustafa November Accountant Auditing Internal Audit Internal Audit in the Changing World Ali, Rahim Rajab November Accountant Economy of Pharmaceutical Siddiqi, Wasful Pharmaceutical Industry in Pakistan Pakistan Industry Hassan December Accountant Accountant Taxation Income Tax Accountant Taxation Sales Tax Sales Tax Chenhall, Robert H. The Implementation of Innovative & Kim Langfield- Systems Smith December 2001 "Fine" or "Penalty" under Section 24(j) of Income Tax Ikramul Haq Ordinance December 2001 Siddiqui, Mustafa Hussain December Accountant Economic Development Doha Development Round Mike Moore December Accountant SECP Accounts Quarterly Accounts - SECP SRO Needs Further Ali, Zulfiqar Classification December Accountant IT Need for Developing a World-Class Portal Syed M. Aslam December Accountant Accountant How to Stop Fraud? Hamid, Naushad December Accountant Commerce KSE KSE Top Companies Awards, 2000 Siddiqi, Wasful Hassan January Accountant Accountant The Outsider Herzlinger, Regina January Accountant SMEs Services for Small and Medium Enterprises Amjad Saeed, Khawaja January Accountant Taxation Sales Tax Sales Tax Act, Tax Implications of Sales of Fixed Mufti, Adnan Assests Ahmed January Accountant Memon, Abdul IT The Computer Back Plan Ghaffar January Accountant EVA Economic Value Added (EVA) Ahmed, Kashif January Accountant Economy of Sugar Industry Pakistan Sugar Industry Khalil, Usman January Accountant Public Finance Budget Better Budgets Russ Banham February Accountant Taxation Taxation Title of Registered Person to Deduct Input Tax from Tax Ahmed, Agha Amir Liability of a Tax Period February 2002 Page 9 of 134

10 ICLES INDEX (ISSUEWISE) Accountant Taxation Tax Reforms Reform of Tax Administration in Pakistan Ahmed, Khawaja Tanveer February Accountant IT Education IT Education: Bridging the Digital Divide Atta-ur-Rahman February Accountant Planning The Planning Peril Servan, Lawrence B Macgregor March Accountant Banking Bank Credit The Bank and the Credit Decision-I Noordin, Shiraz March Accountant Generating Profit Through Effective Cash Muhammad Azhar System & Ikram Ahmed March Accountant Banking State Bank Role of State Bank in and Economic Khan, Aftab Ahmad Development March Accountant Accountant Accountant Banking Commerce Economic Policies Web Marketing Web Marketing Today Muhammad Majid & Mahmood Bagram March 2002 & Letter of Credit Letter of Credit - I Ilyas, Shahid March 2002 Foreign Investment Foreign Investment in Pakistan Siddiqi, Hussain Mustafa April Accountant Happy Shopper Brabazon, Tonny April Accountant Enron and Global Accountancy Profession's Commitment to Profession Fujinuma, Aki the Public Interest April Accountant Amjad Saeed, Economic Union South Asian Economic Union by 2010 Khawaja April Accountant IT & Accountant IT Techniques for Accountants S. Raizaida April Accountant Banking & Letter of Credit Commerce Letter of Credit - II Ilyas, Shahid April Accountant Benchmarking Benchmarking Hanif, Hashim April Accountant Public Finance Budget Proposal for Federal Budget May Accountant Public Finance Budget & Taxation Proposal for Federal Budget Income Tax & Mufti, Qaisar Sales Tax May Accountant Customer Customer Relationship - The Promise & the Battista, Paul & Reality Darct Verhun May Accountant Knowledge Amjad Saeed, Knowledge - Some Dimension Khawaja May Accountant Banking Bank Credit The Bank and the Credit Decision-II Noordin, Shiraz May Accountant Accountant Accountant Public Finance Budget Federal Budget Areas of Improvement for the Students of Cost and Qaiser, Asif Accountants of Pakistan May 2002 Siddiqi, Wasful Hassan June 2002 Measure for Measure - Realizing the power of the balanced Atkinson, Anthony scorecard & marc Epstein June Accountant Accountant Public Finance Debt Strategy for External Debt Hussain, Ishrat June Accountant Finance Global Finance The Global System and Developing Countries Khan, Aftab Ahmad June Accountant Accountant Globalization Globalization and Its Implications Muhammad Nazir June 2002 Software Experts Software Experts - How to Achieve the Targets? Syed M. Aslam June 2002 Page 10 of 134

11 ICLES INDEX (ISSUEWISE) Accountant The World Trade Organization : Challenges ( Key Note WTO Javed Iqbal Address to 9th MAIC) July Accountant WTO Change - Key to Success in WTO Regime Khan, Masoud Ali July Accountant WTO Response to Business Community to WTO Challenges M. A. Jabbar July Accountant Role of Accountants in Revival of Economy Siddiqui, Ale Imran July Accountant WTO Regime and Productive Role of WTO Khan, Saifullah Accountants July Accountant Agenda New Agenda Mike Moore July Accountant Economic Policies Trade Policy Siddiqi, Wasful Hassan August Accountant Public Finance Budgeting Budgeting : Evolution or Revolution Fanning, John August Accountant Bureaucracy Cost of Bureaucracy Amjad Saeed, Khawaja August Accountant Economy of Thaplawala, Abdul Cement Industry Making the Switch Pakistan Razzaq August Accountant Corporate Responsibilities of the Board of Directors to Ensure Good G. Nizamuddin Governance Corporate Governance August Accountant E-Governance The Prospects for E-Governance in Pakistan Aziz, Atif August Accountant The Role of Accountants to Overcome Debts Sanullah Nasim August Accountant ERP & Booth, Peter & The Impact of Enterprise Resource Planning Systems on Zoltan Matoksy & Practice - The Australian Experience Bernhard Wieder September Accountant Taxation Sales Tax Concept of Input & Output Taxes in the Sales Tax Act, 1990 Mufti, Qaisar September Accountant Hasan, Sayyid System System Assessment - An Executive Summary Mansoob September Accountant Time Time - An Ignored Aspect Butt, Ayyaz Mehmood September Accountant Economic Philosophy Economic Philosophy of Dr. Allama Iqbal Amjad Saeed, Khawaja October Accountant Cost Environmental Costing: a Path to Implementation Parker, Lee D October Accountant Taxation Sales Tax Goods Covered by Third Schedule of the Sales Tax Act Mufti, Qaisar October Accountant Investment Property Siddique, Jawed M October Accountant Khan, Mehmood-ul IT and the Future Hassan October Accountant Decentralization and Responsibility Qaiser, Asif October Accountant Economic Policies Why Reforms Must Continue? Hussain, Ishrat November Accountant The Balanced Scorecard - A Winning Performance Frigo, Mark L. & Kip Measurement System R. Krumwiede November Accountant Banking & Amjad Saeed, Banking & Finance Finance, Banking & Governance Finance Khawaja November Accountant Auditing Auditing Our Auditing Profession and Corporate Governance Thaplawala, Abdul Razzaq November 2002 Page 11 of 134

12 ICLES INDEX (ISSUEWISE) Accountant Taxation Income Tax Salary Taxation Under The Income Tax Ordinance, 2001 Laliwala, Usman November Accountant Business Social Responsibility Social Responsibility in Business Environment Hasan, Sayyid Mansoob November Accountant A Performance led Implementation of IT Ahmad, Munir Solution November Accountant WTO Regime and Productive Role of WTO Mushtaq, Nomana Accountants November Accountant Finance Micro Finance Micro Finance Institutions (MFIs) - A New Horizon Butt, Rizwan Hameed December Accountant Recipes An Alternative Thinking? Ritson, Neil December Accountant Amjad Saeed, WTO WTO Regime and Challenges to Profession Khawaja December Accountant Islamic Modaraba Based Participatory Finance Noordin, Shiraz December Accountant Anti-Dumping Salient Features of Anti-Dumping Duties Ordinance 2000 Khan, SaifullaH December Accountant Economic Policies Proposals for Making GST A Success Babar, Muhammad Saeed December Accountant Accountant Do Great Accountants Make Good Managers? Vallabhaneni, S. Rao December Accountant Islamic Islamic Economy Zafar, Dilshad December Accountant Quality Quality in Educational & Professional Pyne, S. N. Institutes December Accountant Corporate Governance Strengthening Corporate Governance in Pakistan Mirza, Khalid A December Accountant Auditing Internal Audit Internal Audit in the Changing World Ali, Rahim Rajab December Accountant Amjad Saeed, Export Export World Cup Khawaja January Accountant Calculating the Economic Value of Customers to an Organisation Andon, Paul, Jane Baxter & Graham Bradley January Accountant Economy of Poverty Alleviation Pakistan Poverty Alleviation Not Possible Without Female Education Hussain, Ishrat January Accountant Economy of SBP's Report Pakistan The State of the Economy: SBP's First Quarterly Report Khan, Aftab Ahmad January Accountant Public Finance Domestic Debt Domestic Debt Burden of Pakistan Abdul Rahman January Accountant Gehlmann, Gregony Corporate Disclosure The Limits of Corporate Disclosure A January Accountant Taxation Income Tax Data Mining of ITO 2001 Mohammad Ashraf January Accountant Corporate Governance Governing The Corporate Sector S. Qureshi January Accountant Security Security of Assets Against Hackers and Viruses Yaseen, Awais January Accountant Monetary Monetary Policy State Bank of Pakistan's Monetary Policy Statement February Accountant Finance Finance Director Behavioural Finance and the Finance Director Taffler, Richard J February Accountant Human Resource Amjad Saeed, Human Resource and Development Khawaja February Accountant Monetary Global Monetary Reforms of Global Monetary System System Khan, Aftab Ahmad February 2003 Page 12 of 134

13 ICLES INDEX (ISSUEWISE) Accountant Auditing Audit & Taxation Total Audit of Tax Returns under Self Assessment Scheme Siddiqi, Wasful Hassan February Accountant Economic Policies Foreign Investment Foreign Private Investment Efforts and Expectations Hussain, Tariq February Accountant Finance Micro Finance Micro Finance Savings and Credit System Ansari, Kashif Mateen February Accountant Islamic Islamic Insurance (Takaful) Zafar, S. Kashif February Accountant IT & IT and Accountant Nasim, Sanaullah February Accountant Internal Reporting of Derivatives P. Matolasy, Zoltan & John D. Petty March Accountant Taxation Income Tax Salaried Individual - Employee Vs. Individual's Income from Business & Profession - Freelance (Beyond New & Old Muhammad Ashraf March 2003 Income Tax Ordinance) Accountant Islamic Proposal for Interest Free Financing Under Export Muhammad Zamir Refinance Scheme March Accountant Public Finance Budgeting Zero Based Budgeting Waseem Nawaz March Accountant Taxation Taxation Section 12(9 A) and Bureaucratic Idiasyncrasies Ikramul Haq March Accountant IT Education Misconception of Youth Regarding IT Education Kalia, Hanif S March Accountant ERP Enterprise Resource Planning (ERP) for the Industrial Sherazi, Syed Ali Sector Abbas March Accountant Public Finance Budget Analysis Pre-Budget Thinking Federal Budget Amjad Saeed, Khawaja April Accountant Taxation Sales Tax Sales Tax Proposals (Federal Budget, ) Mufti, Qaisar April Accountant Economy of Textile Industry Pakistan Proposals for Textile Processing Sector Arbi, M. Iqbal April Accountant Taxation Sales Tax Proposed Amendments in Sales Tax Act (Federal Budget Hussain, Tariq ) April Accountant Making Sense of Spin-Offs, Tracking Stock, and Equity Frank, Kinberly E. Carve-Outs April Accountant Monetary Corporate Bond Development of Corporate Bond Market in Pakistan: Noordin, Shiraz Market Challenges and Prospects April Accountant Taxation Income Tax Taxation of Income From Salary Siddiqi, Wasful Hassan April Accountant Banking Loans Resources at Rest - Non Performing Loans Yasin, Awais April Accountant Without Accountants? Bernard Pierce May Accountant Corporate Amjad Saeed, Corporate Governance: Global and Pakistani Experience Governance Khawaja May Accountant Islamic Islamic Finance and War on Terrorism Husain, Ishrat May Accountant Siddiki, Riaz Trade INCOTERMS 2000 Javeed May Accountant Accountants Ethics Accountant Ethics and Neglected Sociological Dimensions - Sen, Dilip Kumar I May Accountant IAS IAS 33 : Earning Per Share Dar, Shoaib May Accountant Public Finance Budget Analysis Pakistan Federal Budget Amjad Saeed, Khawaja June 2003 Page 13 of 134

14 ICLES INDEX (ISSUEWISE) Changes in the Text of Sales Tax Act Through Finance Bill Accountant Taxation Sales Tax Mufti, Qaisar June Taxation Budget Accountant Taxation Federal Budget Taxation Highlights June Accountant Budgeting Streamline Budgeting in the New Millennium Neumann, Bruce R June Accountant Education CPE Continued Professional Education (CPE) - Why? Athar, Izhar Ahmed June Accountant Taxation Self Assessment Universal Self-Assessment Scheme - Steps for Successful Ikramul Haq Implementation June Accountant US Attack on Iraq US Attack on Iraq Threat to Dollar the Real Cause Heard, Geoffrey June Accountant Economy of Economic Survey Pakistan Economic Survey June Accountant Networking Basic Network Concept Chughtai, Atif Ikram June Accountant Activity Based Costing And Activity Based - Eden Yoram & The Same Thing in a Different Guise? Boaz Ronen July Accountant Marketing Marketing Pakistan's Image Abroad Husain, Ishrat July Accountant Education Higher Education Quality in Higher Education and Universities Amjad Saeed, Khawaja July Accountant Industries of Cement Industry Pakistan Cement Industry on Road to Recovery Fakhri, Badruddin July Accountant Taxation Income Tax Income Tax Ordinance, 2001 Back to Square One Adil, Muhammad Yousuf July Accountant Ethics Accountant Ethics and Neglected Sociological Dimensions - Sen, Dilip Kumar & II Arun Parshad Paul July Accountant Trade Policy Trade Policy Akhtar, Humayun July Accountant Corporate Reverse Merger - A Good Corporate Tool to be Publicized Ahmed, Fauzuddin July Accountant Economic Policies Investment Investment Environment in Pakistan August Accountant Busco, Cristiano, Culture Vultures Angelo Riccaboni & Robert Scapens August Accountant Auditing Internal Audit Creating Value with Internal Audit Sharma, Robert August Accountant Economic Policies Fiscal Reforms Growth Linked to Transparent Tax, Fiscal Reforms Aziz, Shaukat August Accountant Taxation Sales Tax Sales Tax Act: Some Anomalies Mufti, Qaisar August Accountant ERP Enterprise Resource Planning - ERP Package Khan, Masoud Ali August Accountant Risk Risk Targeting Business Risk Hussain, Tariq August Accountant Cost Cost and Cost Classification Chapra, Ubaid Yousuf August Accountant I T, E T, EGD and ETO Ahmad, Agha Amir August Accountant Development Asian Development Bank's (ADB) Report on Economic Growth in Pakistan August 2003 Page 14 of 134

15 ICLES INDEX (ISSUEWISE) Accountant WTO Pakistan Delegation at Cancun Conference September Accountant Economic Environmental Policies Policies Eco-Logical Toms, Steve September Accountant Auditing Internal Audit How Internal Auditors Create Value Brewer, Robert & Alan H. Friedbeg September Accountant Economic Growth A Better World is Possible Wolfensohn, James D September Accountant Finance Housing Finance Progress, Prospects and Problems of Housing Finance in Husain, Ishrat Pakistan September Accountant Economic Policies Structural Adjustment Structural Adjustment Programmes: Nature and Impact Khan, Aftab Ahmad September 2003 Programs Accountant Charts Chart of Accounts Qayyum, M. A September Accountant Economic Development Sustainability Reporting Ismail, Altaf September Accountant Education Education Education Development in Pakistan An Overview of Policies Raza, S. Hammad Development and Plans September 2003 Mughal, Accountant Taxation Income Tax Return Legal Provisions Regarding Filing of Return of Income Muhammad September 2003 Muazzam Accountant Taxation Withholding Tax Withholding Tax on Import, Export and Local Sales Patel, M. Iqbal September Accountant Taxation Salary Tax Taxation of Salaries Rahim, Ali September Accountant Corporate Governance Role of Chief Officer in Corporate Governance Khan, Abdul Naeem September The Pakistan Accountant Bi- Corporate Corporate Governance: The Role of Chartered Accountant, Husain, Syed Governance Bourses & Regulators Mohammad - - Special November-December The Pakistan Accountant Bi- Corporate Mustafa Khan, Local Corporate Culture Governance Nadeem K. - - Special November-December The Pakistan Accountant Bi- Corporate Naqvi, Syed Agenda For Change Governance Masoud Ali - - Special November-December The Pakistan Accountant Bi- Corporate The Cadbury Committee Report on the Aspects of Governance Corporate Governance - - Special November-December The Pakistan Accountant Bi- Corporate The Greenbury Committee Report on Corporate Governance Governance - - Special November-December The Pakistan Accountant Bi- Corporate Governance The Hampel Committee Report on Corporate Governance - - Special November-December The Pakistan Accountant Bi- Corporate Adil, Muhammad Corporate Governance in Perspective of Local Laws Governance Yousuf - - Special November-December The Pakistan Accountant Bi- E-Commerce: deepens relationship with customers and E-Commerce Gulzar, Tariq partners January-February The Pakistan Accountant Bi- Qureshi, Inayatullah E-Commerce E-Commerce: future of the business N January-February The Pakistan Accountant Bi- Webtrust: enhancing trust and confidence in electronic E-Commerce Johnson, Everett C. commerce January-February The Pakistan Accountant Bi- E-Commerce: reduced costs, greater market reach and E-Commerce Marvi, Junaid faster processing January-February The Pakistan Accountant Bi- Investment Investment Hedge Funds Ashfaq, Waseem January-February The Pakistan Accountant Bi- Asset Backed Securitization Akber, Ijaz January-February 2000 Page 15 of 134

16 ICLES INDEX (ISSUEWISE) The Pakistan Accountant Bi- Accountancy Adil, Muhammad The Accountancy Profession and Fight Against Corruption Profession Yousuf January-February The Pakistan Accountant Bi- Science Muslim Contribution Muslim Contribution Khan, P January-February The Pakistan Accountant Bi- Managing Cost Through Complexity Reduction At Carrier Swenson, Dan Corporation January-February The Pakistan Accountant Bi- Auditing The Current State of / Auditing in Auditing Chang, Stanely Y. the People's Republic of China January-February The Pakistan Accountant Bi- Professional Career Professional Career Excellence in Professional Career Holani, Mayanak January-February The Pakistan Accountant Bi- ICAP & WTO ICAP and Provisions of the WTO GATS Eshai, Mujahid March-April The Pakistan Accountant Bi- WTO World Trade Organization: The Rhetoric and Reality Haider, Syed Aftab March-April The Pakistan Accountant Bi- WTO World Trade Organization: trade flow as freely as possible Noordin, Shiraz March-April The Pakistan Accountant Bi- World Trade Organization: Operating a Non-Discriminatory WTO Hussain, Shakeel Trading System March-April The Pakistan Accountant Bi- Taxation Tax Base Expansion of Tax Base in Pakistan Zaidi, Syed Shabbar March-April The Pakistan Accountant Bi- Funds Flow Analysis and Fixed Assets: A Behavioral Mehar, Ayub Approach March-April The Pakistan Accountant Bi- Economic Integration Fiscal Anomalies and the Economic Integration! Shirazi, Yusuf H March-April The Pakistan Accountant Bi- Islamic Alternate to Interest / Riba Abdul Wahid March-April The Pakistan Accountant Bi- Economy of Pakistan Rehabilitation Plan for Sick Industrial Units Zaki, Abdul Rehman March-April The Pakistan Accountant Bi- Insurance Marine Insurance Marine Losses and Their Coverage Muhammad Akram & 23 March-April The Pakistan Accountant Bi- Business Business Combination Mergers and Acquisitions - An Overview Qureshi, Inayatullah Nazeer May-June The Pakistan Accountant Bi- Business Business Combination Mergers and Acquisitions Syed, Mumtaz H & 13 May-June The Pakistan Accountant Bi- WTO & Services The World Trade Organisation Cross Border Trade in Husain, Services And Mutual Recognition of Mohammad Qualification Syed May-June The Pakistan Accountant Bi- Jan Mohammed, WTO World Trade Organization Basheer & 39 May-June The Pakistan Accountant Bi- Taxation Direct Taxes Pakistan Economy and Direct Taxes Abdul Wahid May-June The Pakistan Accountant Bi- Guidelines on Materiality in & Auditing Do Not & Auditing Haider, Syed Aftab Guide May-June The Pakistan Accountant Bi- Corporate Governance Corporate Governance in 2000 Patel, M. Iqbal May-June The Pakistan Accountant Bi- Few Suggestions of Vital Importance for IT Development Software Export Kalia, Hanif S. and Software Export Policy May-June The Pakistan Accountant Bi- Borrowing Costs Capitalizing Borrowing Costs Chaudhry, Mahmood Ahmad May-June The Pakistan Accountant Bi- Economy Documentation Documentation Abdul Wahid July-August The Pakistan Accountant Bi- Economy Documentation of Documentation of Economy: Corporate and Taxation Laws Economy Patel, M. Iqbal July-August The Pakistan Accountant Bi- Economy Documentation of Muhammad Documentation of Economy: Taming the Wild Bull Economy Shafique July-August 2000 Page 16 of 134

17 ICLES INDEX (ISSUEWISE) The Pakistan Accountant Bi- Intellectual Capital Development & Preservation of Intellectual Capital Dossa, Aslam July-August The Pakistan Accountant Bi- Taxation Sales Tax Sales Tax A Black Law? - An Analytical Review Abbas July-August The Pakistan Accountant Bi- Corporate Corporate Good Governance: Infrastructure for it isn't in Haider, Syed Aftab Governance Place! (Part-I) & 38 July-August The Pakistan Accountant Bi- Ahmed, Muntazar MIS MIS - Impeded Systems Bashir July-August The Pakistan Accountant Bi- Investment Capital Investment Dividend (Some Important Aspects) Hirani, Mushtaq Ali July-August The Pakistan Accountant Bi- Finance Corporate Finance Role of Leverage in Corporate Accounts Mehar, Ayub July-August The Pakistan Accountant Bi- Asset Securitisation: Implications Hyderabad, R. L July-August The Pakistan Accountant Bi- Taxation Income Tax Income Tax Reforms Abdul Wahid September-October The Pakistan Accountant Bi- Taxation Income Tax Update the Income Tax Sadia Wahid September-October The Pakistan Accountant Bi- Taxation Income Tax & Wealth Islam & Income Tax or Wealth Tax Tax September-October The Pakistan Accountant Bi- Taxation Sales Tax Challenges & Problems Faced by Government of Pakistan Khalid, Muddassar in Broadening Sales Tax Base September-October The Pakistan Accountant Bi- Economy Economy of Pakistan Grappling with the Economy Khan, Viqar A September-October The Pakistan Accountant Bi- Finance Capital Investment Venture Capital Malik, Irfan Rehman September-October The Pakistan Accountant Bi- Corporate Corporate Good Governance: Few Specifics on What's Haider, Syed Aftab Governance Needed to Reach Desired Goal September-October The Pakistan Accountant Bi- IAS IASs and US GAAP: Waving the Different Flag Cairns, David & 56 September-October The Pakistan Accountant Bi- Finance Finance Ordinance Harsh & Unreasonable Amendments made in the Finance Shaikh Jalal-Ud-Din Ordinance September-October The Pakistan Accountant Bi- Auditing Audit Quantifying Materiality during the Audit of Company Annual Botha, W.J.J. Statements September-October The Pakistan Accountant Bi- IT IT and The Accountants' Education Eshai, Mujahid November-December The Pakistan Accountant Bi- ERP Enterprise Resource Planning: What's there in it! Muhammad Hanif November-December The Pakistan Accountant Bi- IT & Enterprise Resource Planning Ghaziani, Irfan Iqbal & 33 November-December The Pakistan Accountant Bi- Networking Networking Hasina Khatoon November-December The Pakistan Accountant Bi- IT of Noordin, Shiraz November-December The Pakistan Accountant Bi- The, The and IT & Accountant Adeeb Saifuddin The Accountant November-December The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi- IT & Commerce M-Commerce New Wave of Commerce Ghulam Mohammad, Faisal November-December 2000 IT Survey IT Survey & Tax Net Wahid, Aliya November-December 2000 Corporate Governance The Changing & Challenging Role of Executive and his Reforming Corporate Governance Ahmad, Azhar Ikram Shah, Syed Asad Ali November-December January-February 2001 Page 17 of 134

18 ICLES INDEX (ISSUEWISE) The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi The Pakistan Accountant Bi- Corporate Governance Corporate Governance in South Asia Haldia, Ashok January-February 2001 Corporate Governance Corporate Governance and System Mehar, Ayub January-February 2001 Corporate Governance Corporate Governance to the Fore Haider, Syed Aftab January-February 2001 Corporate Governance Fight Against Corruption and Corporate Governance Patel, M. Iqbal January-February 2001 Corporate Governance Corporate Governance and its Principles Hussain, Shakeel January-February 2001 Corporate Governance Principles of Corporate Governance in Banks Noordin, Shiraz January-February 2001 Corporate Governance The Good Corporate Governance Adeeb, Saifuddin January-February 2001 Economy Creating and Competitive Advantages in the Mahmud, Sabeen Economy January-February 2001 Human Resource Towards a Strategy for Employment Oriented Human Hussain, Ishrat Development March-April 2001 Human Resource Emotional Intelligence Mithani, Sohail March-April 2001 Human Resource Recruitment and Selection - More Than a game of Chances Usman, Ashraf March-April 2001 Human Resource Identifying Roles & 20 March-April 2001 Human Resource Developing Habits for Success Covey, Stephen R March-April The Pakistan Accountant Bi- IAS Latest Developments in Standards and Ethics Eshai, Mujahid March-April The Pakistan Accountant Bi- Truth about True and Fair View of Statements Haider, Syed Aftab March-April The Pakistan Accountant Bi- Economy Economy of Pakistan Devastating Impact of VAT on Economy Ikramul Haq & 32 March-April The Pakistan Accountant Bi- Banking & Micro Credit Finance Bridgeing the Finance Gap (Micro Credit) Noordin, Shiraz & 42 March-April The Pakistan Accountant Bi- Taxation Sales Tax The Curse of Sales Tax - A Black Law, Continue Abbas March-April The Pakistan Accountant Bi- Facilitating Movement of Natural Persons and Cross Border SAFA Dossa, Aslam Services in SAFA Region March-April The Pakistan Accountant Bi- E-Commerce - A practical guide to decide for the future Muhammad E-Commerce business shaper Shafique March-April The Pakistan Accountant Bi- Accountants' Role Accountant's Role in Revival of the Economy - An Kemal, Abdul Economist's Perspective Razzaq May-June The Pakistan Accountant Bi- Accountants' Role Accountant's Role in Revival of the Economy - An Naqvi, Syed Accountant's Perspective Masoud Ali May-June The Pakistan Accountant Bi- Accountants' Role Accountant's Role in Revival of the Economy - View from Saigol, Tariq Top Sayeed May-June The Pakistan Accountant Bi- Economy of Pakistan Pakistan's Macroeconomic Policy Options for the First Ansari, Javed A. Decade of the Twenty-First Century May-June The Pakistan Accountant Bi- IAS Standards are Applicable aslso to Haider, Syed Aftab Private Companies May-June The Pakistan Accountant Bi- Taxation Proposal for Streamlining Motor Vehicle Tax Collection Tax Collection System Chaudhri, Najam I. System in All Provinces of Pakistan & Azad Kashmir May-June 2001 Page 18 of 134

19 ICLES INDEX (ISSUEWISE) The Pakistan Accountant Bi- Taxation Sales Tax Issue of "Paid" and "Payment" under the Sales Tax Act, Mufti, Adnan 1990 Ahmed May-June The Pakistan Accountant Bi- Taxation Taxation Taxation of Reserves - A Dissection of Section 12(9A) of th Jahangir, Kashif Income Tax Ordinance, 1979 Aziz May-June The Pakistan Accountant Bi- Public Finance Budget Analysis Budget Aimed at Stabilization rather than Shah, Syed Asad revival Ali July-August The Pakistan Accountant Bi- Banking & Finance Ordinance Finance Finance Ordinance 2001 Abdul Wahid July-August The Pakistan Accountant Bi- Taxation Sales Tax Sales Tax Law - Feed-Back After Federal Budget 2001 Mufti, Qaisar July-August The Pakistan Accountant Bi- Public Finance Budget Analysis Federal Budget Review of Proposals for Indirect Zaidi, Syed Taxes Shabbar M July-August The Pakistan Accountant Bi- IMF IMF, The New East India Company Ikramul Haq July-August The Pakistan Accountant Bi- Investment Mutual Funds ICP Mutual Funds: The Income Recognition and Distribution Ali, Altaf Noor Policy July-August The Pakistan Accountant Bi- Corporate Shirazi, Yusuf The Need for Corporate Governance Governance Hussain July-August The Pakistan Accountant Bi- Taxation Income Tax ICAP's Committee's Comments on Draft Income Tax Ordinance, September-October The Pakistan Accountant Bi- Taxation Income Tax Income Tax Ordinance, Overview Patel, M. Iqbal September-October The Pakistan Accountant Bi- Taxation Income Tax Income Tax Ordinance, Time to Scrap it Off Ikramul Haq September-October The Pakistan Accountant Bi- GATS GATS: The Economic Gulag Haider, Syed Aftab September-October The Pakistan Accountant Bi- Trade Anti-Dumping - The most emerging issue of today Khan, Saifullah September-October The Pakistan Accountant Bi- Taxation Sales Tax Sales Tax Act, Tax Implications of Sale of Fixed Mufti, Adnan Assets Ahmed November-December The Pakistan Accountant Bi- Law Adil, Muhammad Workers' Profit The Law of Workers' Profit Participation in Pakistan Yousuf & Mushtaq Participation Ali Hirani November-December The Pakistan Accountant Bi- Directors Where are the directors? Haider, Syed Aftab November-December The Pakistan Accountant Bi- Job Security What if an employee is fired? Ali, Altaf Noor November-December The Pakistan Accountant Bi- Decision Making Cost Benefit Analysis Muhammad Akram November-December The Pakistan Accountant Bi- Barter Transactions and Its Nagaria, Faisal & 44 November-December 2001 Conecptual and Empirical Tests of Applicability of CAPM on The Pakistan Accountant Bi- Investment Capital Asset Pricing Abdul Rahman November-December 2001 Securities Traded at Karachi Stock Exchange The Pakistan Accountant Bi- Education Education & Training Education and Training at ICAP Siddiqi, Yusuf M January-February 2002 Education Schemes - A Revisit & Visualisation of Future The Pakistan Accountant Bi- Education Education Schemes Ali, Altaf Noor January-February 2002 Requirements Corporate The Pakistan Accountant Bi- SECP Directives: Code of Corporate Governance Ghaffar, Shahid January-February 2002 Governance Proposals for Changes in Sales Tax Law, Administration & The Pakistan Accountant Bi- Taxation Sales Tax Mufti, Qaisar January-February 2002 Exemptions Banking & Term Finance A Commentary on the Legal, Procedural, Practical Aspects Adil, M. Yousuf & The Pakistan Accountant Bi January-February 2002 Finance Certificates of Term Finance Certificates (TFCs) Mushtaq Ali Hirani Corporate The Pakistan Accountant Bi- SECP's Code of Corporate Governance Haider, Syed Aftab March-April 2002 Governance The Pakistan Accountant Bi- Corporate Governance Listed Company Governance Abdul Wahid March-April 2002 Page 19 of 134

20 ICLES INDEX (ISSUEWISE) The Pakistan Accountant Bi- Corporate Corporate Governance - What it is all about and how proper Panjwani, Rahim Governance internal controls can help Nizar March-April The Pakistan Accountant Bi- & & Auditing Paradox in Investment Auditing Vakani, Qaiser March-April The Pakistan Accountant Bi- Analysis Ratio Analysis with Dividend per share figure Ali, Altaf Noor March-April The Pakistan Accountant Bi- Analysis Generating Profits through Effective Cash Ahmad, Muhammad Azhar March-April 2002 Ikram The Pakistan Accountant Bi- Taxation Sales Tax Sales Tax: Input & Output Tax Streams Mufti, Qaisar March-April The Pakistan Accountant Bi- Enterprises Micro Enterprise Support Noordin, Shiraz March-April The Pakistan Accountant Bi- Taxation Income Tax Income Tax Under the New Ordinance Sidat, Ebrahim Yacoob May-June The Pakistan Accountant Bi- Public Finance Budget Analysis Budget : End of Economic Stagnation? Shah, Syed Asad Ali May-June The Pakistan Accountant Bi- Public Finance Budget Analysis Budget: What it offers to Salaried Class and Investors? Panjwani, Rahim Nizar May-June The Pakistan Accountant Bi- Taxation Sales Tax Sales Tax Act, 1990 : Analysis of Amendment vide Finance Mufti, Adnan & Ordinance 2002 Jawwad Shekha May-June The Pakistan Accountant Bi- Banking & Finance Ordinance Finance Finance Ordinance: Banking and Leasing Companies Patel, M. Iqbal May-June The Pakistan Accountant Bi- Taxation Income Tax A Revisit to the Section 177 of the Income Tax Ordinance Ahmed, Syed Zafar May-June The Pakistan Accountant Bi- Education CA Education Future Chartered Accountants: Employers' Expectation Muslim, Pervez May-June The Pakistan Accountant Bi- Ashraf, Noor-ul- Security Assuring Safe Dealings on the Net Huda May-June The Pakistan Accountant Bi- IT & Economy IT & Economy The 'New Economy' or the New Divide Eshai, Mujahid July-August The Pakistan Accountant Bi- Ashraf, Noor-ul- IT End of Innovation Huda July-August The Pakistan Accountant Bi- Panjwani, Rahim IT Governance Government and Internet - The next revolution Nizar July-August The Pakistan Accountant Bi- IT Education Growth without Quality Kalia, Hanif S July-August The Pakistan Accountant Bi- IT - Opportunities Offering Assurance Services Muhammad Irfan July-August The Pakistan Accountant Bi- Corporate Governance Time to Reflect Haider, Syed Aftab July-August The Pakistan Accountant Bi- Corporate Governance Life after Enron: The Lessons Malik Mirza July-August The Pakistan Accountant Bi- Taxation Corporate Taxation Taxing Reserves the Right Way Patel, M. Iqbal July-August The Pakistan Accountant Bi- Human Resource Career Planning Ali, Altaf Noor July-August The Pakistan Accountant Bi- Economy of Pakistan Innovation: Winners & Sinners Haider, Syed Aftab & 55 July-August The Pakistan Accountant Bi The Pakistan Accountant Bi- Investment Investor Confidence The Pakistan Accountant Bi- IAS 33: Earnings Per Share Standards Tabraze, Haroon July-August 2002 Restoring Investor Confidence through Corporate Social Ruffing, Lorraine Responsibilities September-October 2002 After ENRON and WORLDCOM: Soul Searching in the Scott, Keith Wake of Scandals September-October 2002 Page 20 of 134