http://hdl.handle.net/123456789/50 Bahria University Karachi Campus Sat, 04 Apr 2026 09:17:27 GMT 2026-04-04T09:17:27Z http://localhost:8080/xmlui/bitstream/id/6/mrn89_bu_lahore.16723604_std.jpg http://hdl.handle.net/123456789/50 http://hdl.handle.net/123456789/4883 IMPACT OF PERFORMANCE APPRAISAL SYSTEM ON EMPLOYEE SATISFACTION AT KARACHI PORT TRUST MAHWASH MERAJ, Reg # 30563 Purpose: The puipose of this research was to find out the impact of Performance Appraisal System (PAS) on Employee satisfaction at Karachi Port Trust (KPT). Performance appraisal is considei ed an essential tool to motivate and develop employees. Effort was made to find out the effectiveness of PAS by looking at its various aspects. Methodology/sample: The research, being explanatory in nature, involved quantitative data collected through a questionnaire. The data were collect from a sample of 50 managerial level employees belonging to different departments of KPT. To analyze the data, Regression and Correlation tests were applied. Findings: The investigation and analysis results have revealed that there is no participative goal setting at KPT. Managers do not give an opportunity of participative goal setting to employees, although it is a very essential component of PAS. However, periodic review meetings during the appraisal cycle are a source of satisfaction among the employees as they are provided feedback for corrective measures. Practical Implications: The findings/results of this research are likely to help the management of KPT about effectiveness of PAS and also about its weaknesses. Participative goal setting can improve the satisfaction and motivation level of employees. Although managers set goals in the start of the year but for perfect PAS, participation of employees and provision of timely feedback is essential. Other organization may also benefit from this study. Future scholars may further study causes of non-participative management by the manageis. Supervised By Dr. Rafique Ahmed Khan Thu, 01 Oct 2105 00:00:00 GMT http://hdl.handle.net/123456789/4883 2105-10-01T00:00:00Z http://hdl.handle.net/123456789/6314 IMPACT OF 'LEAD-TIME, ON-TIME DELIVERY & PERCEIVED SECURITY RISK' ON CUSTOMER RETENTION IN E-COMMERCE INDUSTRY OF PAKISTAN Shaukat, Naeem Reg # 28792 Purpose of Research: The purpose of this research was to find out the Impact of Lead Time, On-Time Delivery & Perceived Security Risk on Customer Retention in E-Commerce Industry of Pakistan. It is believed that there is a lack of customer retention rate in E-Commerce industry of Pakistan. Customers prefer to purchase from retail markets rather than from online stores. Methodology of Research: This study is descriptive in nature. Which involves quantifiable data which was gathered through a survey questionnaire. The data was collected from a sample population of 164- customers, who had experienced Online shopping in Pakistan. In order to analyze the data regression and correlation test were performed via SPSS. In this research Non- probability and convenient selection approach was used. As Dornyei (2007) stated that convenience sampling method is a type of non-probability or non-random sampling technique. Because in this technique individuals from targeted population are selected on certain definite standards. Like Geographical Location, Easy Access, Timely availability, & willingness to participate. Findings of Research: The results of this study confirm that there is significant impact of Lead-Time, On-Time Delivery, and Perceived Security Risk on Customer Retention in E-Commerce industry of Pakistan. All three components or independent variables of this study are observed useful and showed a significant impact with a significance value less than 0.05, on dependent variable which is Customer Retention. Practical Implications: The findings resulting from this research will help the investors and government of Pakistan to implement effective policies and eliminate those causes which are resulting a decreasing trend of Customer satisfaction and retention in this Online industry. Supervised by Dr. Rafique Ahmed Khan Tue, 01 Jan 2047 00:00:00 GMT http://hdl.handle.net/123456789/6314 2047-01-01T00:00:00Z http://hdl.handle.net/123456789/16577 THE IMPACT OF IFRS 16 IMPLEMENTATION ON KEY FINANCIAL RATIOS: AN EVIDENCE FROM PAKISTAN COMPANY: PAKISTAN INTERNATIONAL AIRLINES Saleem, Osama Reg # 64949; Mahnoor Reg # 64945; Ali, Rohaid Reg # 64926 The controversial history of lease accounting stems from its use as a method offinancing that is "off-balance-sheet." Public demand for increased transparency in financial reporting has led to heightened interest in lease accounting within the accounting profession. Despite longstanding concerns, lease accounting remained unchanged for over 30 years until the introduction of IFRS number 16. Prior to this, lease accounting provisions were governed by International Accounting Standard (IAS) number 17, which allowed for 2 types of lease accounting method: operating and finance leases. However, disagreements still exist regarding how operational leases should be handled in the lessees' financial accounts. (Ali, S. (2021). Lease accounting can be split into two categories: operating lease accounting and finance lease accounting. The former only records lease expenses on the income statement, whereas the latter reports depreciation and finance charges on the income statement in lease commitments and assets added to the statement offinancial position. Operating lease accounting is known as "off balance-sheet", while finance lease accounting is called "on-balance-sheet". The lack ofleased asset and liability information on the financial position statement can make it difficult for stakeholders to compare lessees and have a full view ofthe lessee's financial situation. (AL Hussain, R. F.2019) The IFRS (International Financial Reporting Standards) 16 was instituted to address criticisms ofthe IAS 17 and rectify the omission ofmany lease transactions from balance sheets, which previously made it challenging to estimate off-balance-sheet amounts. Prepare for a fundamental change in lease recording and financial reporting with the introduction of IFRS 16. Operating leases lasting over one year will now be capitalized, eliminating the previously used "off-balance-sheet" accounting treatment. For businesses with significant operating leases, this change will lead to a noticeable increase in assets and liabilities and a decline in equity, which could have an effect on financial ratios. A company's financial situation and performance over time can be determined using financial ratios, which are an effective tool. (Cumming, C. J. (2019). Numerous global studies have focused on analyzing the effect of IFRS 16 on the financial sector. In Turkey, a specific study investigated how the implementation ofIFRS 16 influenced financial ratios such as debt, asset and equity, ROA, and ROE. The study specifically examined retail companies listed on the Istanbul Stock Exchange and found significant statistical effects on their ratios due to the new accounting standard. Another Finnish study evaluated the 2015 fiscal years financial statements and numerous financial standards, such as the capitalization ratio, current ratio, and Earnings before interest, taxes, depreciation and amortization. The analysis showed that the top three Finnish construction companies, YIT Corporation, Lemminkainen Corporation, and SRV Group Pic, all experienced worsening gearing and current ratios as a result ofthe adoption ofIFRS 16. (Fuad, F., et al, 2022) Pakistan has recently implemented IFRS 16. This change has been in effect since January 1st, 2019. This study analyzes how this new adoption ofimpacts the key financial ratios as well as financial statement of public companies in Pakistan, particularly those who rely heavily operating leases. The research specifically focuses on airline operators, who often use lease finance for their aircraft fleets. This study is particularly relevant since 2019 marks the beginning ofIFRS 16 implementation for all public companies in Pakistan. In short, IFRS 16 was created to address the issue ofoff-balance-sheet leasing transactions that IAS 17's statement offinancial condition did not include. This made it challenging for users to assess the liabilities and assets ofleasing companies and estimate the amount off-balance sheet. Following its implementation, companies with significant operating leases can expect its financial ratios would be significantly impacted by a rise in liabilities, assets, and a decline in equity. The goal ofthis study was to determine how IFRS 16 might affect Pakistan International Airlines' (PIA), an airline firm that financed its aircraft through leases, financial statements, and key ratios. The implementation ofIFRS 16 will affect all public firms in Pakistan starting in 2019, hence this research is quite pertinent. Supervised by Javeria Naveed Sun, 01 Jan 2023 00:00:00 GMT http://hdl.handle.net/123456789/16577 2023-01-01T00:00:00Z http://hdl.handle.net/123456789/16578 DETERMINANTS OF ALTERNATIVE DELIVERY CHANNELS IN BANKING SECTOR Fatima, Urooj Reg # 64923; Siddiqui, Kibra Reg # 64937; Mutaal, Abdul Reg # 60113 This thesis focuses the precedence of alternative delivery channels in Pakistan's banking sector, notably in the city of Karachi. ADCs are becoming a well-known platform for banks to supply economic services to customers located in unique sectors ofthe industry study aims to identify the large demographic and carrier shipping variables that may influence the use ofADCs by banking clients in Pakistan. The research employs a confirmatory technique via deductive method software and information collecting from a non-probabilistic pattern length of300 respondents via the convenience sampling strategy. The conclusions ofthis study on .The can help banks in Pakistan enhance their carrier shipping channels, and they may also be generalized to other city areas throughout the world. The study findings lead the researchers to the conclusion that clients have a variety of options for using direct banking channels. It has been discovered that there is a significant association between the use of ADCs and the demographic variables of gender, educational level, and wages, as well as the provider transport aspects of time-economic savings and convenience. Despite this, the logistic regression results revealed that age, the proportion of savings on transaction expenses, and transaction protection are undersized. Furthermore, the outcomes of this study suggest that banks should underline the role of generation as a vital enabler in improving customer enjoyment and satisfaction. It is also vital for banks to conduct effective ADC training programs for both their clients and their employees. Banks should engage on building targeted advertising to help clients overcome their skepticism about these new channels, which is a necessary step in boosting their use. Finally, when it comes to implementing new technology, all institutions should prioritize customer security. Supervised by Asad Ali Minhas Sun, 01 Jan 2023 00:00:00 GMT http://hdl.handle.net/123456789/16578 2023-01-01T00:00:00Z