Al-Zakat: Taxation Model in Public Finance

Al-zakat is a Quranic term, which is considered as a religious financial worship. From traditional point of view a fixed percentage i.e. 2.5% is imposed as a religion tax on the Muslims which have a certain quantity of gold, silver and some animals. The heads on which this amount may be spent and the rate is considered as fixed. But the actual fact is that, Quran has used this term for the taxation system of an Islamic state. Different reasons from Quran can be given to prove this claim, e.g. Quran has separated al-zakat from al-sadaqat and expenditure in the way of Allah and do not consider it as a donation, imposition of al-zakat is associated with getting of power, Quran did not appeal to pay it but the order is given for the same, the heads and rate of al-zakat are not given in Quran. Keywords: Quran; Verse; al-zakat; Donation; Sadaqa

Health economics and cost-effective decision making: addressing contemporary challenges and exploring solutions in Pakistan

Health economics plays a vital role in underpinning the healthcare costs and their significant impact on healthcare decisions, particularly in resource-scarce settings such as Pakistan. this article emphasizes the multifaceted cost considerations in healthcare, including both direct treatment costs and often-overlooked indirect expenses like travel, parking, special diets, and lost wages due to illness. The article emphasizes the role of economic evaluations in addressing Pakistan's healthcare challenges, examining cost-effective options and providing a roadmap for a healthier future. An evidences synthesis approach was applied to explore possible solutions to health challenges. In addition to this, expert opinions were taken into account to investigate how economic concept are relevant in decision making for healthcare. The published qualitative data were combined, organized according to research objective and reported in tabular form. Economic concepts and evaluations are found useful in relation to healthcare infrastructure of Pakistan. There are possible economic solutions available to cope with the hurdles of health system. This article advocates the policymakers to prioritize involving health economists in policy formulation and promoting low-cost or cost-effective health interventions, ensuring fair allocation of health budget

Ambient backcom in beyond 5G NOMA networks: A multi-cell resource allocation framework

The research of Non-Orthogonal Multiple Access (NOMA) is extensively used to improve the capacity of networks beyond the fifth-generation. The recent merger of NOMA with ambient Backscatter Communication (BackCom), though opening new possibilities for massive connectivity, poses several challenges in dense wireless networks. One of such challenges is the performance degradation of ambient BackCom in multi-cell NOMA networks under the effect of inter-cell interference. Driven by providing an efficient solution to the issue, this article proposes a new resource allocation framework that uses a duality theory approach. Specifically, the sum rate of the multi-cell network with backscatter tags and NOMA user equipments is maximized by formulating a joint optimization problem. To find the efficient base station transmit power and backscatter reflection coefficient in each cell, the original problem is first divided into two subproblems, and then the closed form solution is derived. A comparison with the Orthogonal Multiple Access (OMA) ambient BackCom and pure NOMA transmission has been provided. Simulation results of the proposed NOMA ambient BackCom indicate a significant improvement over the OMA ambient BackCom and pure NOMA in terms of sum-rate gains

Ambient BackCom in beyond 5G NOMA networks: A multi-cell resource allocation framework

The research of Non-Orthogonal Multiple Access (NOMA) is extensively used to improve the capacity of networks beyond the fifth-generation. The recent merger of NOMA with ambient Backscatter Communication (BackCom), though opening new possibilities for massive connectivity, poses several challenges in dense wireless networks. One such challenge is the performance degradation of ambient BackCom in multi-cell NOMA networks under the effect of inter-cell interference. Driven by providing an efficient solution to the issue, this article proposes a new resource allocation framework that uses a duality theory approach. Specifically, the sum rate of the multi-cell network with backscatter tags and NOMA user equipment is maximized by formulating a joint optimization problem. To find the efficient base station transmit power and backscatter reflection coefficient in each cell, the original problem is first divided into two subproblems, and then the closed form solution is derived. A comparison with the Orthogonal Multiple Access (OMA) ambient BackCom and pure NOMA transmission has been provided. Simulation results of the proposed NOMA ambient BackCom indicate a significant improvement over the OMA ambient BackCom and pure NOMA in terms of sum-rate gains

A Secure Data Sharing Scheme in Community Segmented Vehicular Social Networks for 6G

peer reviewedThe use of aerial base stations, AI cloud, and satellite storage can help manage location, traffic, and specific application-based services for vehicular social networks. However, sharing of such data makes the vehicular network vulnerable to data and privacy leakage. In this regard, this article proposes an efficient and secure data sharing scheme using community segmentation and a blockchain-based framework for vehicular social networks. The proposed work considers similarity matrices that employ the dynamics of structural similarity, modularity matrix, and data compatibility. These similarity matrices are then passed through stacked autoencoders that are trained to extract encoded embedding. A density-based clustering approach is then employed to find the community segments from the information distances between the encoded embeddings. A blockchain network based on the Hyperledger Fabric platform is also adopted to ensure data sharing security. Extensive experiments have been carried out to evaluate the proposed data-sharing framework in terms of the sum of squared error, sharing degree, time cost, computational complexity, throughput, and CPU utilization for proving its efficacy and applicability. The results show that the CSB framework achieves a higher degree of SD, lower computational complexity, and higher throughput