Purpose -The accounting system plays an important role in the company's organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices. Design/methodology/approach -Therefore, the authors move to the contingency model to determine the most significant external "unexpected factors" that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.Findings -This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani's industries. Practical implications -This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan. Originality/value -The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

The focal objective of this study is to analyze and explore the Co-movement of Pakistan stock market (KSE-100) with the stock market of developed countries (US, UK, Canada, Australia, Germany, Japan, France and Neither land) which have portfolio investment in Pakistan by applying co-integration approach using Johansen and Juselius multivariate and bi-variate co-integration. Secondary data of stock indices of these equity markets covering the period from 1 st July 2007 to June 2014 has been used. Analysis of study reveals that Pakistan stock market (KSE-100) is not co moved with any stock market of selected major developed countries. Non-existence of co-movement of KSE offers the investors and fund managers to get the diversification benefits by portfolio investment in KSE. This study will help the investors in searching such markets which have greater diversification benefits because diversification minimizes the risk element. Investors and policy makers can make efficient portfolio investment decisions by studying these analyses. This Study provides awareness and guideline to decision makers including local and foreign investors, agencies, financial analysts and banks about diversification opportunities in equity market of Pakistan.

Anti-N-methyl-D-aspartate receptor (NMDAR) encephalitis is a form of autoimmune encephalitis. The characteristic clinical features include seizure, psychosis-like symptoms, abnormal movements, and autonomic disturbances. Patients with anti-NMDAR encephalitis can present with various types of movement disorders. Typically, the movement disorders start following intervals of psychiatric and prodromal manifestations in young adults; however, in children, these might be an early presentation of anti-NMDAR encephalitis. The disease is under-recognized and underdiagnosed in Pakistan. Early recognition of the disease is important to commence timely treatment leading to a better prognosis. Here we present a collection of anti-NMDAR encephalitis patients, specifically focussing on the different types of movement disorders and the differences in clinical manifestations between children and adults.

This  study  aims  to  determine  the  effect  of  financial  knowledge  and  financial  socialization  on the financial satisfaction of the individuals when unexpected life events happen and to examine the mediating role of the financial stressor and financial behavior between them. The data collected from 243 respondents who had experienced any unexpected hospitality in the state of Azad Jammu and Kashmir. Grab sampling method utilized for data collection. Confirmatory factor analysis (CFA) and Structural Equation Modeling (SEM) utilized for data analysis. Results of study reveal that: 1) financial knowledge and financial socialization have positive influence on financial satisfaction; 2) financial knowledge has positive effect on financial satisfaction with the mediating role of the financial stressor and financial behavior when an unexpected life event happens; and 3) financial socialization has positive effect on financial satisfaction with the mediating role of the financial stressor and financial behavior when an unexpected life event happened. This study provides clear insight toward the financial satisfaction of the individuals while confronting the unexpected life events. Practitioners and financial planners use this article for increasing the financial satisfaction of their customers. There is a plethora of researches conducted in different perspective except life events of individuals. This study utilized confirmatory factor analysis, which is necessary when research carried out from a different perspective.

Dividend is an unresolved puzzle in corporate finance and present study attempted to resolve this puzzle by testing the impact of industry, firm, and firm year on dividend policy. The study applied the variance decomposition technique in order to investigate the variance in dividend payout ratios at firm year, firm, and industry level. Study used conveniently sampled data of 57 non-financial firms from 2005 to 2017. The study revealed that at firm and firm year level dividend payout ratios are varied significantly in Pakistan. However, the study found insignificant variation at industry level (measuring by dividend to cash flow and sale ratios) in dividend payout ratios. The study provides important evidence to the stakeholders about the relation of dividend policy and firm year, industry, and firm. The investors and managements need to consider the impact of firm year on dividend policy while formulating dividend policy of the Pakistani firms. Furthermore, the study adds significant contribution to the existing literature by clarifying the three important determinants of dividend policy with respect to their contribution in Pakistan.