A framework of indirect taxation system in public finance from Syariah perspectives

The subject matter of public finance follows the development in state activities and corresponding economic philosophy. With the passage of time and policies of state, the scope of public finance expanded to cover more areas. The development of new political, economic, social, formulation of fiscal and monetary policies made profound differences in the present as compared to the past public finance problems. The fiscal system practiced by Muslim state in the past was consistent, operational, efficient and worked within the value of an Islamic society perspectives. The scholars of the period expressed practical wisdom and economic insight to bear on fiscal issues as evidenced by contribution of among others by Abu Yusuf Yaqub bin Ibrahim (d. 798 A.D.) which showed enormous economic insights in solving these problems and highlighted the distinctive value-based orientation of the mobilization of the resources of revenue and its disbursement in accordance with the objectives of Islamic Syariah. This article explores the model and wisdom of indirect tax practices as being implemented by past Islamic leaders in fulfilling their obligations towards managing the nation while protecting the people’s wellbeing

THE EFFECT OF AREA AND SITE OF TYMPANIC MEMBRANE PERFORATIONS ON HEARING THRESHOLD AMONG SUDANESE PATIENTS

Background: Chronic otitis media is one of the commonest otological problems among Sudanese children and adults. The disease presents with perforations of the eardrum, discharging ears and varying degrees of hearing loss. Objective: The objective of this work is to study the effect of the area and the site of the tympanic membrane perforation on hearing threshold among Sudanese patients. Patients & Methods: This is a prospective hospital-based study conducted at Ibn Sina and Khartoum Teaching Hospitals-Otolaryngology Departments (E.N.T), in the period from 1 April – to the 30 of July 2002. Information from both the control and study subjects was taken, using protested questionnaire. Twenty-five normal subjects (50 ears) were taken as a control group selected randomly from the healthy population; their hearing thresholds were tested in order to find a reference level. Seventy-one consequtive patients with uni - or bilateral chronic suppurative otitis media (100 perforated ears) were taken as a study group. Results: The hearing threshold of the control Sudanese subjects was 17dB. This was obtained by computing the mean for the human speech frequencies (500, 1000, 2000Hz). The lower frequencies were affected regardless of side, site and area of the perforation. Conductive hearing loss was the commonest type (79%). The commonest site of the perforations was the central site (90%) followed by posteroinferior 3%. The commonest area of tympanic membrane perforations was the subtotal area (54%), followed by large central perforations (25%). The greatest hearing loss was found to be in the posteroinferior and anterio-superior perforation of the drum compartment. Conclusion and recommendations From this study, we can conclude that regardless of the area, the site of tympanic membrane perforation is the most important factor affecting hearing threshold. The posterior central perforation having the greater effect for this reason, any patients with the posteroinferior and anterio-superior perforations should have repair of tympanic membrane (myringoplaty)

Unleashing Modified Deep Learning Models in Efficient COVID19 Detection

The COVID19 pandemic, a unique and devastating respiratory disease outbreak, has affected global populations as the disease spreads rapidly. Recent Deep Learning breakthroughs may improve COVID19 prediction and forecasting as a tool of precise and fast detection, however, current methods are still being examined to achieve higher accuracy and precision. This study analyzed the collection contained 8055 CT image samples, 5427 of which were COVID cases and 2628 non COVID. The 9544 Xray samples included 4044 COVID patients and 5500 non COVID cases. The most accurate models are MobileNet V3 (97.872 percent), DenseNet201 (97.567 percent), and GoogleNet Inception V1 (97.643 percent). High accuracy indicates that these models can make many accurate predictions, as well as others, are also high for MobileNetV3 and DenseNet201. An extensive evaluation using accuracy, precision, and recall allows a comprehensive comparison to improve predictive models by combining loss optimization with scalable batch normalization in this study. Our analysis shows that these tactics improve model performance and resilience for advancing COVID19 prediction and detection and shows how Deep Learning can improve disease handling. The methods we suggest would strengthen healthcare systems, policymakers, and researchers to make educated decisions to reduce COVID19 and other contagious diseases. CCS CONCEPTS Covid,Deep Learning, Image Processing KEYWORDS Covid, Deep Learning, DenseNet201, MobileNet, ResNet, DenseNet, GoogleNet, Image Processing, Disease Detection

In Vitro Screening for Antioxidant and Anticholinesterase Effects of Uvaria littoralis Blume.: A Nootropic Phytotherapeutic Remedy

Background: Oxidative stress is strongly linked in the development of numerous chronic and degenerative disorders. Medicinal plants with antioxidant and anticholinesterase activities exert a key role for the management of oxidative stress related disorders mainly Alzheimer's disease (AD). Therefore the purpose of this study was to assess antioxidant potentiality and anticholinesterase inhibitory activity of crude methanolic extract (CME), petroleum ether fraction (PEF), chloroform fraction (CLF), ethyl acetate fraction (EAF) and aqueous fraction (AQF) of Uvaria littoralis (U. littoralis) leaves. Methods: The antioxidant compounds namely total flavonoids contents (TFCs) and total proanthocyanidins contents (TPACCs) were determined for quantities constituent’s characterization. Antioxidant capacity of U. littoralis leaves were estimated by the iron reducing power (IRPA), 1, 1-diphenyl-2-picrylhydrazyl (DPPH) radical scavenging and nitric oxide (NO) radical scavenging capacity. Anticholinesterase effects were estimated for acetylcholinesterase (AChE) and butyrylcholinestrase (BChE) activity. Results: The EAF of U. littoralis leaves showed the highest TFCs as compared to CLF, CME, PEF and AQF. TPACCs were also found highest in EAF. The highest absorbance for IRPA was found in EAF (2.220 nm) with respect to CME and other fractions at the highest concentration. The EAF showed best DPPH and NO radical scavenging activity with IC50 values of 31.63 and 55.47 μg/mL, respectively with regard to CME and remaining fractions. The PEF represents highest AChE inhibitory activity with IC50 values of 35.19 μg/mL and CLF showed highest BChE inhibitory activity with IC50 values of 32.49 μg/mL. Conclusions: The findings of the current study demonstrate the presence of antioxidant phytochemicals, likewise, turns out antioxidant and anticholinesterase potentiality of U. littoralis leaves which could be a prestigious candidate for the treatment of neurodegenerative diseases especially AD

Evaluating the influence of security considerations on information dissemination via social networks

This study investigates the factors that influence the sharing of information on social media platforms and examines the effects of perceived security, perceived privacy, and user awareness on users' trust in social media platforms, as well as the moderating effects of age, gender, educational attainment, and internet proficiency on information sharing. The study collected data from 837 social media users in Jordan and analyzed them using structural equation modeling (SEM), confirmatory factor analysis (CFA), and machine learning (ML) methods. The findings of the study indicate that perceived security, perceived privacy, and user awareness all have a significant impact on users' trust in social media platforms. Trust, in turn, has a significant impact on the amount of information shared on these platforms. Also, the findings of this study provide valuable insights into the dynamics of information sharing on social networks. This knowledge will be of interest to managers, policymakers, and developers of social media platforms. In addition, the findings of the study also have implications for the privacy and security of social media users. For example, social media users can be more careful about the information they share on social media platforms, and they can take steps to protect their privacy

Burnout among surgeons before and during the SARS-CoV-2 pandemic: an international survey

Background: SARS-CoV-2 pandemic has had many significant impacts within the surgical realm, and surgeons have been obligated to reconsider almost every aspect of daily clinical practice. Methods: This is a cross-sectional study reported in compliance with the CHERRIES guidelines and conducted through an online platform from June 14th to July 15th, 2020. The primary outcome was the burden of burnout during the pandemic indicated by the validated Shirom-Melamed Burnout Measure. Results: Nine hundred fifty-four surgeons completed the survey. The median length of practice was 10 years; 78.2% included were male with a median age of 37 years old, 39.5% were consultants, 68.9% were general surgeons, and 55.7% were affiliated with an academic institution. Overall, there was a significant increase in the mean burnout score during the pandemic; longer years of practice and older age were significantly associated with less burnout. There were significant reductions in the median number of outpatient visits, operated cases, on-call hours, emergency visits, and research work, so, 48.2% of respondents felt that the training resources were insufficient. The majority (81.3%) of respondents reported that their hospitals were included in the management of COVID-19, 66.5% felt their roles had been minimized; 41% were asked to assist in non-surgical medical practices, and 37.6% of respondents were included in COVID-19 management. Conclusions: There was a significant burnout among trainees. Almost all aspects of clinical and research activities were affected with a significant reduction in the volume of research, outpatient clinic visits, surgical procedures, on-call hours, and emergency cases hindering the training. Trial registration: The study was registered on clicaltrials.gov "NCT04433286" on 16/06/2020

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030