AFC2 business communication 2015 revised study text ICAP

2015 (Revised)

BUSINESS
COMMUNICATION
STUDY TEXT


ICAP

Study
Text

P

Business communication


Second (Revised) edition published by
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Assessment of Fundamental Competencies
Business Communication

C
Contents
Page

Syllabus objective and learning outcomes

v

Chapter
1

The communication process

1

2

Business communications

29

3

Seven Cs of effective communication

59

4

Intra-personal and interpersonal skills

79

5

Forms of business communication

103

6

Written business messages

147

7

Letters and circulars

163

8

Business reports

197

9

Electronic communication

231

Answers to self-test questions
Index

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Business Communication

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Assessment of Fundamental Competencies
Business Communication

S

Syllabus objective
and learning outcomes
ASSESSMENT OF FUNDAMENTAL COMPETENCIES
BUSINESS COMMUNICATION
Objective
To ensure that candidates can communicate effectively while performing their professional
responsibilities.

Learning Outcome
On the successful completion of this paper candidates will be able to:
1

comprehend concepts of business communication

2

demonstrate awareness of intra-personal and interpersonal skills

3

understand formats of basic business messages and message-writing etiquette

4

understand the utility of the internet with respect to business communication.

Grid

Weighting

Concepts

10-15

Intra-personal and Interpersonal skills

20-25

Communication via the internet

10-15

Total

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Business Communication

Syllabus
Ref

Contents

Level

Learning Outcome

Business Communication
A

Concepts
1

Introduction to business
communication

3

LO1.1.1: Define business
communication
LO1.1.2: Describe with simple
examples the goals, patterns (formal
and informal), and channels of business
communication.

2

Communication process

2

LO1.2.1: Define “communication
process”
LO1.2.2: Explain and illustrate the
components of the communication
process, namely: context, sender,
message, medium, recipient and
feedback
LO1.2.3: Identify the information needs
of the organization and its sources,
levels and usefulness for effective
communication
LO1.2.4: Explain with simple examples
the barriers to effective communication
LO1.2.5: Describe different methods of

communication and also state its
appropriate medium
LO1.2.6: Classify different types of
communication networks and describe
their influence on the communication
process within an organization.

3

Seven C’s of effective
communication

3

LO1.3.1: Describe with simple
examples the seven C’s of effective
communication
LO1.3.2: Identify weaknesses in a
given simple communication process
applying the Seven C’s concept and
suggest corrections.

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Syllabus and study guide

Intra-personal and interpersonal skills

B
1

Nature of Intra-personal
communication

3

LO2.1.1: Develop an awareness and
appreciation of the importance of intrapersonal communication
LO2.1.2: Identify the basic aspects of
intra-personal communication including
self-concept, perception and
expectation.

2

Nature of Interpersonal
communication

3

LO2.2.1: Identify the axioms of
interpersonal communication
LO2.2.2: Specify the purposes of
interpersonal communication
LO2.2.3: Determine the role of

stereotypes in the communication
process
LO2.2.4: Identify the role of
communication conflict in intercultural
relationships
LO2.2.5: Explain the key ways to
improve interpersonal skills
LO2.2.6: Identify the elements and
traits of ethics in interpersonal
communication

3

Critical Thinking

3

LO2.3.1: Explain the difference
between creative thinking and critical
thinking
LO2.3.2: Assess the effect of critical
thinking over communication.

4

Non-verbal communication

3

LO2.4.1: Identify forms of non-verbal

communication including facial
expressions, posture, gestures, eye
contact, voice and touch
LO2.4.2: Explain the uses of non-verbal
messages.

5

Verbal communication

3

LO2.5.1: Contrast between oral and
written communication
LO2.5.2: Explain and account for the
basic forms of oral communication
including; face to face communications,
interviews, telephone conversations,

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Business Communication

grapevine, negotiations, meetings,
lecture/speech.

LO2.5.3: Contrast between speaking
and listening skills
LO2.5.4: Develop a personal,
constructive approach to dealing with
conflict situations though speech
communication strategies of conflict
resolution
LO2.5.5: Explain the principles of
preparing and delivering an effective
public speech
LO2.5.6: Explain the importance of
listening in effective business
communication
LO2.5.7: Describe types and barriers to
listening.
6

Visual communication

2

LO2.6.1: Assess the role of visual
communication in simplifying and
comparing information and illustrating
trends and ideas.

7

Written Communication

3

LO2.7.1: Classify the types of business
letters and circulars
LO2.7.2: Determine the qualities of an
effective letter and circular
LO2.7.3: Describe the different
components of a business letter
LO2.7.4: Explain the salient features of
the persuasive letters and circulars
LO2.7.5: State the meaning and
purpose of a short business report
LO2.7.6: Describe the contents of a
business report
LO2.7.7: Differentiate between different
types of reports
LO2.7.8: Explain the contents of
different types of reports.

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Communication via the
internet

C
1

Website hosting (types and
services)

1

LO3.1.1: State meaning, types and
services of web hosting.

2

Types of electronic
communication

2

LO3.2.1: Explain the main features and
practical use of social networking
forums, blogs, podcasting, discussion
boards, messaging, video conferencing
and email
LO3.2.2: Discuss the benefits and
limitations of various types of electronic
communication.

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CHAPTER

Assessment of Fundamental Competencies
Business Communication

1

The communication process
Contents
1 Introduction to communication
2 Communication systems
3 Barriers to effective communication
4 The impact of ICT in communication
5 Communication networks
6 Chapter review
7 Self-test

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Business Communication

INTRODUCTION
Learning outcomes
The overall objective of the syllabus is to ensure that candidates can communicate effectively
while performing their professional responsibilities.
Concepts
LO 1

On the successful completion of this paper, candidates will be able to
comprehend concepts of business communication.

LO 1.2.1

Communication process: Define “communication process”.

LO 2.2.1

Nature of interpersonal communication: Identify the axioms of interpersonal
communication

LO 1.2.2

Communication process: Explain and illustrate the components of the
communication process, namely: context, sender, message, medium, recipient
and feedback.

LO 1.2.4

Communication process: Explain with simple examples the barriers to
effective communication

LO 1.2.5

Communication process: Describe different methods of communication and
also state its appropriate medium.

LO 1.2.6

Communication process: Classify different types of communication networks
and describe their influence on the communication process within an
organisation.

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1

INTRODUCTION TO COMMUNICATION
Section overview
„

Definition and objectives of communication

„

Effective communication

„

Direction of communication

„

Axioms of interpersonal communication

„

Paralanguage

1.1 Definition and objectives of communication
Definition: Communication
With respect to the Business Communication syllabus, communication can be
defined as:
“The imparting or exchanging of information by speaking, writing, or using some
other medium”.

Communication is an ever-present feature of both commercial and personal life
whether initiated consciously (e.g. writing a report or email) or sub-consciously
(through non-verbal cues such as body-language).
To emphasise the relevance of communication in business, Harold Janis (a writer
on organisational psychology) observed:
“The world of Business is a world of action. Products are designed, made and
sold. People are hired and services rendered. Policies are devised and
implemented. Jobs are learnt and performed. Yet there is no practical way in
which any of these events can take place without communication”.
It follows then, that effective communication is critical in business given the
volume of information that flows in, out and within a business. Dedicating
appropriate time and effort to checking, reading, understanding and absorbing
information and the associated communication of that information is required to
ensure communication is effective and achieves its objectives.
Ultimately, communication will have an impact on the profitability of an
organisation which in the extreme could make the difference between success
and failure.
The key purposes of communication can be summarised as:
‰

Acquiring information – collecting, analysing, checking and processing
numerous types of communication both internal and external to an
organisation. This often involves initiatives to generate ideas and solutions.

‰

Disseminating information – sharing information to those who need it to
perform their job, make a decision or solve a problem. This might involve
co-ordinating plans and communicating goals and structures.

‰

Maintaining relationships – relationships between co-workers and with
both suppliers and customers need managing through effective and
appropriate communication to ensure continuity of operations and ultimate
profitability of the organisation.

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The benefits of good communication mean that everyone who needs to be aware
of something is fully informed and up-to-date. This means that effective and
appropriate decisions can be made in a timely manner.

1.2 Effective communication
Communication should demonstrate the following characteristics in order to
maximise its impact:
‰

Accurate – Facts and figures including numbers, times, dates and names
must be accurate as inaccuracies can create a bad impression for an
organisation which can ultimately impact on its profitability. Imagine how
upset you would be if you received the wrong amount of salary (too low)

one month, if you were a supplier and were paid the wrong amount (too
low) by one of your largest customers or if you are a corporate customer
and were sent the wrong type or amount of goods.

‰

Appropriate media and channel – This means selecting the right type of
communication such as an e-mail, letter, telephone call, report or meeting.
Before communicating something consider how you would feel and what
message you would actually receive if it was you receiving that particular
message via that particular type of communication.

‰

Clear – There should be little doubt as to what is meant by the
communication. This requires careful choice of language and keeping the
communication as simple as possible.

‰

Appropriate language (image and tone) – The image and tone that are
portrayed reflect both the sender and their organisation. It is particularly
important when communicating with parties external to the business to set
the right image and tone to ensure the message being communicated is not
distorted and misinterpreted.
Common advice around language includes:
x avoid using complex words;
x support words with tables, graphs and other images; and
x avoid jargon and technical terms unless absolutely essential.

Definition: Internal communication
Communication between those that work within the organisation such as team
colleagues, management and other members of staff.

Definition: External communication
Communication with those from outside the organisation such as customers,
suppliers, the press, lobby groups, the Government and banks.

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1.3 Direction of communication
The concept of “direction of communication” can be applied to situations where
some kind of hierarchy or structure exists. This might be as equally relevant
within a family or social group as well as the business environment.

Vertical
‰

Managers communicate downwards when issuing instructions and briefing
their teams.

‰

Employees would communicate upwards when reporting back to their
managers with updates and results on work performed.

‰

Vertical communication is typically more formal as it recognises the
different levels within the hierarchy. However, there can be challenges in
ensuring that upward communication is effective in large organisations. For
example:
x Subordinates may consider that the seniors would not be interested in

the opinions or information given by the subordinates.
x Subordinates may think that the seniors are busy and already facing

information overload and would not have time to consider the problems
or suggestions provided by subordinates.
x Subordinates may fear that reporting of a problem or communication of

a grievance may result in antagonizing or disappointing the seniors
which may have adverse consequences.
x Subordinates may fear that the upward communication may be

considered by their colleagues as a way of getting closer to their
seniors and seeking favours.
Horizontal (also called ‘lateral’)
‰

Horizontal communication occurs between peer groups and people of
similar standing.

‰

Horizontal communication may be formal or informal depending on whether
it occurs between colleagues and friends (more likely to be informal), or
external to the organisation or group (more likely to be formal).

Diagonal
‰

Diagonal communication describes the simultaneous combination of
vertical and horizontal communication.

‰

In a commercial environment this might involve cross-team communication
when co-ordinating projects, innovating new ideas or problem solving.

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‰

The technique can be used to by-pass blockages in the usual vertical
reporting line such as when a line manager is on holiday, or when technical

input is required outside the usual sphere of expertise.

1.4 Axioms of interpersonal communication
A significant amount of communication occurs subconsciously. You don’t need to
think about subconscious communication – it happens automatically.
The outcome of subconscious communication may not necessarily create the
desired result. Even when you think you are not sending a message, the absence
of a message is a message in itself (this is referred to as “one cannot not
communicate”).
The axioms of communication attempt to explain how miscommunication can
occur if the communicators are not subconsciously aligned. Axiom theory argues
that if one of the axioms is disturbed, communication may fail.
The axioms are:
‰

Inevitability of communication (one cannot not communicate) – This
refers to the fact that individuals cannot remain isolated without
communicating or being in an uncommunicative state.
An individual with an expressionless face may not appear to be
communicating with others in a group, but may by no means be
uncommunicative. The lack of interest is a message in itself and may
express boredom or a concern for something else.

‰

Content and relationship dimensions of communication - In certain
situations, aside from the content of the message, an understanding of the
differences in the nature of the relationship between the sender of the
message and the recipient could lead to a better understanding of the
message.

A lack of understanding of the relationship dimension of communication
could give rise to conflict and misunderstanding in spite of the fact that the
content dimension of the communication may essentially be the same in
similar situations.
The communication has a relationship dimension which exists between the
parties in terms of family ties, status and nature of association. This needs
to be kept in mind when interpreting the message and understanding the
message that is actually communicated.

‰

Irreversibility of communication – Irreversibility of interpersonal
communication means that what has once been said or communicated
cannot be retrieved, withdrawn or called back.
However, the adverse impact of the message can subsequently be
mitigated by sending a qualified message or an apology – for example
adding “only joking” after having criticised someone.
The Irreversibility of Communication imposes an obligation on the sender of
the message to exercise care and abstain from stating something which
may later cause embarrassment or regret.

‰

Digital and analogic – Human communication involves both digital and
analogic components.

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‘Digital’ refers to discrete, defined communication elements such as words
and specific gestures with generally agreed meanings (e.g. the “V” peace
sign).
‘Analogic’ describes communication where the act ‘evokes’ a particular
inference. For example shaking a fist in someone’s face would evoke a
message of aggression and violence.
‰

Defining relationships by punctuation – This axiom describes how each
person perceives (or punctuates) a communication sequence. Both the
sender and receiver of information structure the communication flow
differently and therefore interpret their own behaviour during
communication as merely a reaction on the other's behaviour.
To punctuate a communication means to interpret an on-going sequence of
events by labelling one event as the cause and the following event as the
response. This means that each party in the communication thinks the
other one is the cause of a specific behaviour.

‰

Symmetric or complementary – Symmetrical interaction describes
interaction based on equal power between the parties. Conversely,
complementary interchange describes interaction based on differences in
power between the parties.
This could be re-phrased as saying communication is either symmetric or

complementary depending on whether the relationship of the parties is
based on differences or parity.
These concepts manifest in three ways:
x One-up – one party attempts to gain control of an exchange by dominating

the overall communication;
x One-down – one party attempts to yield control of an interaction or submit

to another party; and
x One-across communication is a transient state where the communication

aims to neutralize a situation.
Where parties adopt the same style (one-up, one-own or one-across) it is
described as symmetrical.
When parties use opposing styles it is seen as complementary, for example
parent/child or boss/employee. Complementary styles can be highly
efficient depending on the situation – for example the hierarchy of officers
and soldiers in the army.

1.5 Paralanguage
Paralanguage is similar in concept to the axioms of interpersonal communication
as it relates to something other than the words themselves.
Definition: Paralanguage
Paralanguage describes the vocal yet non-verbal part of communication.
Variances in speed, tone, volume, voice and stress on words can convey different
meanings to the recipients in spite of using the same words.

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2

COMMUNICATION SYSTEMS
Section overview
„

The communication model (‘process of communication’)

„

Context

„

Methods of communication

„

Communication media

„

Universals (components) of interpersonal communication

2.1 The communication model (‘process of communication’)
Whilst there are many different ways in which organisations can collect, share
and disseminate information they are all based on the same underlying
communication model as shown below:

2.
Transmitter
encodes the
message

1. Generate
a message

3. The
encoded
message is
transmitted

6. Receiver
provides
feedback

4. Encoded
message is
received

5. Receiver
decodes the
message

Components of the communication process
‰

Sender: The sender generates a message and selects the most
appropriate communication method.

‰

Encoding: The message is then encoded and transmitted to the intended
recipient (known as the receiver).

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‰

Receiver/decoding: The receiver decodes (interprets) the message to
understand what the message is about and what action (if any) is required.

‰

Feedback: The receiver then provides feedback to the original sender to
show that they have received and understood the message.

The diagram below introduces some terminology with respect to the
communication model:

Sender
Distortion

Medium
Noise

E.g. Letter
Distortion

Recipient
Definitions
Definition: Sender
The sender is the person or organisation who is recognised as being the originator
of the message. In most cases the sender would be a specific person. However,
reports, letters, memos and prospectuses may be communicated in the name of
a team or even a whole company.
For example, an IT helpdesk may share a group e-mail address that ensures
employees can access 24-hour help using the same group email address.
Another example would be the statutory audit report which is typically signed in
the name of an audit firm rather than an individual partner.

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Definition: Recipient
Whilst it may seem obvious that the recipient represents all those who receive a
message the key point is that we need to consider who the recipient is to ensure
we use the appropriate media, channel and style with which to communicate.
Is the message being sent to an individual, team, company, bank, friend etc.? Is
the recipient a customer, client, advocate, ally, enemy etc.?
Considering the answer to these questions before sending the message should
contribute towards more effective communication – using an appropriate tone,
getting the greeting right and considering the needs of all the message
stakeholders.

Definition: Medium
Think of medium being the message itself rather than how it is sent (which is the
channel – see below).
Examples of communication media include letters, memos, emails, reports,
presentations and phone calls. Section 2.4 below explores more examples and
also discusses when it is most appropriate to use each medium.

Definition: Channel
The communication channel is the route by which the message is transmitted
from the sender to the recipient.
If we take a letter (the medium) as an example, this could be transmitted as
follows:
‰

Telecommunications: The letter could be read out on a telephone call.

‰

Internet: The letter could be emailed.

‰

Post: The letter could be printed and then sent in the post.

‰

Notice board: The letter could be printed then posted on a staff notice-board
by the coffee machine.

Definition: Noise
Noise is any kind of interference that damages the actual message that is being
sent.
For example, a heavy storm may mean that the phone connection is weakened
and keeps breaking up so only part of the spoken words can be heard by the
recipient.
Another example might be when watching a television programme and the
picture breaks up every time the electronic garage door is activated (due to
electro-magnetic noise).
There are four types of noise:
1. Physical noise: Physical noise is something external to the speaker and
listener that makes it difficult to hear what is being said – for example loud
background music in a restaurant, extremely high temperatures or very bright
(or dim) lighting.

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2. Psychological noise: Psychological noise refers to inert qualities that impact
how we communicate and interpret others. For example a loss of
concentration or a wandering of the mind, preoccupation with a problem,
battling with prejudice.
3. Physiological noise: Physiological noise describes the interference to either
the sender or recipient from any physiological issue that interferes with
communication. Examples might include a migraine, hunger, fatigue or
medication.
4. Semantic noise: Semantic noise describes the lack of a shared meaning in
communication which arises from using terminology and jargon. This exists
when words themselves are not mutually understood and can often arise in
technical areas such as discussions with lawyers, medical professionals,
accountants and scientists (amongst others).

Definition: Distortion
Distortion and noise are often confused and referred to interchangeably as they
both result in the same outcome – i.e. the message not being fully understood by
the recipient.
However, whereas noise damages the message that is actually transmitted
(meaning that only an incomplete message is received), distortion refers to the
misinterpretation of a complete message.
A common example would be the use of humour in messages which in the
absence of visual signals and body language can often be misinterpreted.

Another example might be when a recipient interprets the message as having
being a sharing of information whereas the sender intended the message to
trigger an action.

Definition: Message
A message is the actual object of communication – the communication that
contains information, advice, news, a request or similar. For example it could be
the underlying idea or theme in an advert (e.g. a notice or announcement
promoting a product, service or event or publicizing a job vacancy), or the central
(or primary) content or information that passes from a sender to a receiver.
The central (or primary) content ultimately refers to the reason for sending the
message e.g. a request by a manager for an employee to prepare a report by the
end of the day.
In business terms the message might be:
‰

Answers to a question.

‰

Information that the recipient should remember that could be useful in the
future (commonly referred to as “for-your-information” (FYI).

‰

A call to action – i.e. asking the recipient to do something.

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Definition: Feedback
Feedback is a confirmation or response that a message has been received and
understood.
During email communication this may take the form of a very brief email
confirming receipt of the sender’s initial email. However, such a brief reply in itself
does not necessarily confirm that the message has been correctly understood. This
is where a longer response can help to articulate exactly the message that the
recipient has interpreted.
Feedback is a powerful technique when used in verbal communication (e.g. face-toface, telephone or videoconference). A simple exchange may involve the following:
‰

Person 1 states their point which person 2 listens to.

‰

Person 2 then repeats back in their own words what they
understood the message to be.

‰

Person 1 confirms that the message that person 2 has received
is the message they meant to communicate (great!).

2.2 Context

The sender must appreciate the context in which they are communicating a
message in order to ensure they adopt the most appropriate way to communicate
information. As well as considering whom the receiver is and the nature of the
information being communicated, they may also need to factor in for example
whether the message incorporates good news or bad news, whether it may be
time critical or whether it may require a decision to be made.
Contextual considerations when selecting the appropriate form of communication
include:
‰

Formal vs. informal: Formal communications include contracts, business
letters and reports whereas informal communication include telephone calls
and face-to-face discussions.
Consider the difference between how you communicate with your family
and friends compared to how you might communicate with a client or
supplier in the workplace.
Communication between family and friends is typically informal and
spontaneous. The language used might incorporate humour and slang and
the form of address is more likely to be familiar and casual.
Compare this with communication in the workplace where communication is
normally much more formal and less spontaneous. Careful thought and
consideration would be applied to writing a report or memo to a client
before sending it to ensure it is accurate and doesn’t create undue risk for
the sender. Forms of address would often be more formal with terms such
as “Mr” or “Sir/Madam” being commonly used

‰

Confidential vs. non-confidential: Sensitive information that is only
intended for the receiver should be marked as confidential and not

communicated to other parties. For example payroll data and client data are
usually confidential to the sender and receiver.
There are often laws that an organisation must abide by to protect third
parties and employees from the misuse of personal and sensitive data.

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Professionals such as accountants, lawyers and doctors owe their clients a
duty of confidentiality and must ensure that communication does not breach
that duty
‰

Urgent vs. non-urgent: Be clear on the prioritization of messages that are
communicated. Some may need dealing with immediately (e.g. booking
flights at an airline or rooms at a hotel which require ‘real-time’ up-to-date
information) whilst others may be more routine and allow a longer period
before needing action (e.g. a review of a set of accounts that needs to be
filed with the tax authorities in a month’s time).
Communication relating to health and safety issues typically relates to the
present. Such communication is needed to reduce a risk whether it be to
evacuate from a pending hurricane or tsunami or whether it is needed to
warn about the long-term effect of eye-strain from over-use of computers in
the workplace.

The urgency context is relevant to how the message is created and
communicated. For example it is critical to convey a warning about a fire
immediately, and to all people, hence the use of oral and visual fire alarms
to communicate the warning instantly. However, guidance on the long-term
health impact from the use of computer monitors might be circulated to
employees in an internal memo, or posted on a noticeboard for employees
to absorb when convenient.

‰

Internal vs. external: Meetings, memoranda and notices are typically more
appropriate for internal communications whereas letters and e-mails are
often better suited to external communications. However, there is overlap
between how the same channel can be applied to both internal and external
communications by adjusting for example the language and tone.

2.3 Methods of communication
The following table demonstrates the four key methods of communication:
Method

Explanation and examples

Written

x

Reports, e-mails, letters

Oral

x

Face-to-face discussion, telephone conversation
Consider your own experience in that people typically
use a multitude of gestures and facial expressions to
emphasize and articulate their message. Many studies
conclude that this non-verbal communication (also called
body language) is far more persuasvie than the actual
message itself.

Visual

x

Face-to-face discussion, videoconferencing, noticeboards

Pictorial

x

Examples: Charts, drawings , graphs
Note that the prime purpose of visual aids is to
communicate with greater clarity and increase the level of
understanding among the audience.

© Emile Woolf International

13

The Institute of Chartered Accountants of Pakistan

Business Communication

Method

Explanation and examples
In order to achieve the optimum benefit in a presentation:
-

Visual Aids should be used sparingly to highlight and
give greater credibility to key points. Excessive use
of Visual Aids would lose their efficacy.

-

Visual Aids must be clearly visible to the entire
audience. It is irritating for the audience to listen to a
presentation that has visual aids which can be seen
only by a portion of the audience in the room.

-

Visual Aids should be displayed only at the relevant
points in the presentation and should be
removed/switched off before moving on to the new
information. An irrelevant Visual Aid creates
distractions among the audience.

-

A Visual Aid should contain only such information
which can be easily comprehended by the audience.

-

A Visual Aid showing Clip Arts from well-known
sources should be avoided as it shows lack of
original professional knowledge of the subject.

-

After offering the explanation of the contents of the
Visual Aid, the speaker should immediately turn face
towards the audience and continue to speak.

2.4 Communication media
Different situations will lend themselves to a different choice of communication
medium. The types of medium include:
Medium

When most appropriate

Telephone

x

Idea for most informal and some formal
communication.

Teleconference

x

When more than two individuals in remote locations
need to share a telephone conversation.

x

Often used for internal communication (common) and
sometimes for external communication too (less
common).

x

Copies of documents need sending to a different
physical location.

x

Note that faxes have largely been superceded by the
sending of emails with electronic copies of the
documents attached.

Letter

x

Formal external communication that requires an audit
trail (proof).

Advertisement

x

Designed primarily for external individuals and groups.

Fax

© Emile Woolf International

14

The Institute of Chartered Accountants of Pakistan