Purpose: This Study intends the assessment of microloan by U Microfinance Bank from females of upper Sindh. The core objective was to assess the impact of U-Microfinance on the poverty level of female for improving their living standards by providing them micro-loans to be used for their small-scale business which could enable them to be empowered politically, socially, economically, and assessing its impacts on the health and education of their families. Methodology: This study was conducted on the assessment of microloan interventions of U Microfinance Bank in the rural areas of upper Sindh. A quantitative approach was used to measure the impact of microloan on the poverty status of the female along with a qualitative study to further confirm the findings. In this study, a quasi-experimental design was used in which two groups of data from the same respondents assuming the data ‘Before-loan and After-Loan Situation’ from the female borrowers of Khairpur, Sukkur, Shikarpur, Larkana, and Dadu Districts of Upper Sindh. Poverty Score Card was used as a survey instrument originally developed by the World Bank for each region separately. The collected data were analyzed by applying the descriptive statistics and logistic regression technique by using SPSS latest version. Results: Results of the logistic regression analysis demonstrate that the microloan program does empower females of targeted cities, but the empowerment process does not necessarily occur simultaneously across all dimensions. Whereas microfinance does effect individually on each dimension of empowerment. For microfinance ventures, the results suggest that occupation types have a positive impact on women's empowerment. Applications of this study: This study can be very effective in improving the strategies for poverty reduction among the female borrowers of the upper Sindh. The Novelty of the study: The novelty of this study investigating the effect of poverty reduction strategies on female empowerment.
Question on the goodness of taxation system has been raised many times in the past by many researchers. In this study response research was carried out to find the effects of taxation on economy. Purpose of this research is to add a new dimension in the taxation literature by investigating the relationship between tax system variables and variable like location decision, information process and key decision makers. Relationship between these variables is tested by using data collected from financial service providers functioning especially in Sindh province. The main objective of the research was to know that "How do firms undertake information processing prior to making their decisions?" GLM (General Linear Modeling) was applied for checking the relationship between the variables, and research concluded that criteria for evaluating the extensive information process regarding selection of location must be improved and role of personnel involved in decision making on the basis of information must be significant. Moreover, this study provides evidence that some tax system variables are positively concerned with information processes, key decision makers, and location decision making. It also shed light on the fact that high or moderate tax burden do not necessarily impact decision making pertaining to business location.
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