Assessing VAT Compliance Burden in Gulf Cooperation Council Countries

In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general principles for imposing VAT and mandated each GCC member state to introduce a VAT by January 2018. Four GCC countries have so far introduced VAT, namely, Saudi Arabia, UAE, Bahrain and Oman. None of these countries possess a mature tax system. In fact, they also lack a well-defined tax culture and tax morale, and their tax administrations are not yet well developed. Thus, the introduction of VAT could give rise to a serious issue regarding VAT compliance burden. In this context, this article aims (i) to examine the new VAT in the four GCC countries, and (ii) to compare qualitatively the likely VAT compliance burden among these four countries, and relative to other VAT-imposing countries, specifically member countries of the Forum on Tax Administration (FTA). We adopt the VAT Diagnostic Tool approach, which has been developed by an Australia-based research team and applied successfully to assess VAT compliance burden in FTA countries. The findings of the article suggests that while the four GCC countries belong to the medium VAT compliance burden group, they compare very favourably with FTA countries. More specifically, they perform above the FTA average in minimising compliance burden that arises from VAT policy complexity and administration complexity, but below FTA average in terms of revenue capabilities in meeting taxpayer service and compliance needs. A small number of policy recommendations are proposed with a view to maintaining or improving the good performance of GCC countries in terms of VAT complexity. They include: (i) formal recognition of the importance of tax system simplicity; (ii) use of VAT Diagnostic Tool Factors/indicators in guiding the design or simplification of VAT policy and administration; (iii) restraint from making VAT policy and administration changes without supporting evidence, and (iv) capacity building in tax administration

Scientists on the Spot:A fraction of wisdom on heart failure

Dr Mahmoud Abdellatif from the Medical University of Graz (Austria), interviews Prof. Carolyn Lam, a Senior Consultant at theNationalHeart Centre Singapore (Singapore). Highlight: In this Onlife interview, Professor Carolyn Lam shares her expertise and major scientific findings on the subject of heart failure with preserved ejection fraction

The influence of mineralogical composition and alkali reactivity for utilization of some Egyptian crushed granites as a concrete aggregate

Egyptian Eastern Desert is rich in many areas that contain granites masses throughout the geological era; some of them show good characteristics of the rock hardness, durability, density and mineralogy. This current research aims to utilize three main types of granite aggregates based on their mineralogical composition and Alkali reactivity with cement during concrete production. The studied granite aggregate can be also classified into red younger granite aggregate, white older granite aggregate and grey older granite aggregate. Evaluating these granite rocks as aggregate used in concrete mixture is interesting by produced three mixes using the three studied granite aggregate symbolized (Red GA), (White GA) and (Grey GA), tested mechanically to give a more detailed for the obtained results to be not restricted for only studied granite aggregate criteria but also to follow the actual reaction of this studied granite aggregate with cement.   It was obtained that all studied granite aggregates within acceptable limits of concrete aggregate by following Egyptian code (ECP-203) although their variation on its mineralogical composition. Some reflections produced from change in mineralogical composition between the three studied granite aggregates exhibited by relative regression in the average physico-mechanical values for both (White and Grey GA) than (Red GA). On the other hand, slight reactive for (Red GA) than others at the age of 28 day. In addition, all produced (Red GA), (White GA) and (Grey GA) mixes were acceptable mechanically with limits of (ECP-203) giving benefit for using all of the studied granite aggregate after their detailed study involving its mineralogical composition and alkali aggregate reactivity (AAR)

Design reviews at a distance : a qualitative analysis of mediated interaction in 3D real-time virtual environments

PhD ThesisThe use of new media such as massively multi-user 3D virtual environments; ‘virtual worlds’, in design learning is directed by expectations that they have the potential to simulate human characteristics via Avatars. The three dimensional spatial and communicational properties afforded by this virtual environment provide an opportunity to distantly interact, visualise and keep records of the students’ design reviews, while reducing the levels of tension, defence and shyness experienced by some students in traditional face-to-face design reviews. This thesis proposes that despite these potentials for a successful interactional medium, properties of mediation, virtuality and remoteness of mediated design reviews affect how learning interactions are communicated and delivered; changing the overall learning experience, and thus its effectiveness. In order to determine the effectiveness of the mediated learning interaction process in 3D virtual worlds, this research performs a protocol analysis study where it proposes an assessment framework that examines indicators of effectiveness of three constituting processes; communication efficiency, learning effectiveness and learner-technology interaction. The study hypothesises that the availability and limitation of certain communication modes afforded by the virtual environment may affect the flow and sequences of synchronous communication, but not necessarily the quality and content of mutually communicated information. It proposes that certain properties of the technology, specifically those which aim to support different forms of interaction, such as embodiment, presence and remoteness will play a positive role in the effectiveness of the learning interaction process. This thesis hypothesises as well that students and tutors will continue to interact effectively and create a shared language of communication despite some communicational challenges. To test these hypotheses and examine the effectiveness of the learning interaction process, this thesis adopts an exploratory methodology. Varying in the degree of mediation, three categories of small size design review groups of students and tutors were conducted and closely observed. A coding scheme specific to the design review protocol was designed and developed in this thesis based on observations of the first category; face-to-face design reviews. Two other virtual reviews performed at two degrees of mediation/remoteness, allowed us to explore mediated interactions ‘within’ the 3D virtual world and ‘with’ the physical computer. Qualitatively-based interaction and content analyses of the recorded activities, in addition to questionnaires and focus groups with the participants, provided evidence that there are noticeable differences in both; verbal content and nonverbal interactions between the three design review categories, hence variations in learning effectiveness. It was found that not only the availability or restriction of certain communication modes that had caused these differences, but the way the users used, adopted and perceived the virtual properties of the medium, had played a significant role as well. It is hoped that the method developed in this thesis can shed more light upon the neglected communicational aspects of final design reviews and come closer to enhance the delivery of learning in the design studio. It is hoped as well that this research can inform the literature on virtual worlds as online-learning environments in design-based disciplines, by probing deeper than simply accepting or rejecting the use of the technology, but rather to analyse the properties they afford or deny within context. Furthermore, it is hoped that the recommendations of this research be employable to aid virtual world and Avatar designers to develop interactional aspects of virtual worlds to be considered for a wider range of more complicated interaction processes such as the architectural design review.Egyptian Government

An Epidemiological Study of Sheep and Goat pox Outbreaks in the Sudan

Sheep and goat pox Outbreaks occurred in different geographic areas of Sudan and most strikingly, were highly species specific. Two outbreaks in Gedarif State in June. 2013 affected no goats and outbreak in Khartoum state in March. 2015 affected no sheep despite communal herding; affected goats were vaccinated with 0240 strain. Clinically, the disease was characterized by fever, depression and eruption of generalized pox lesions. Mortality rate ranged between 5.2 and 6.7% with a mean of 6.1%. Isolation of viruses succeed on Lamb testes cell culture at passage four, the diseases were diagnosed using virus neutralisation test and polymerase chain reaction. Sheeppox and goatpox isolates grew well in lamb testes and Vero cells. In MDBK however, both viruses induced slight CPE that reached 60% in 9 days. On the other hand, both isolates induced no CPE in chick embryo fibroblast cells. Virus isolation attempts failed on chorioallantoic membrane of embryonated chicken eggs

Chebyshev Polynomials Based Interval Inversion Approach For The Analysis Of Borehole Geophysical Data: A Case Study From Egypt

In the last few years, the interval inversion approach has shown significant success in evaluating and characterizing the hydrocarbon-bearing zones, providing an optimal overdetermination ratio for more accurate and reliable solutions. In this study, the method is used with an alternative basis function to reveal the petrophysical properties of the reservoir rock in Komombo Basin, Upper Egypt. First, the depth-dependent response functions are utilized to formulate the forward problem. Then we expand the petrophysical parameters into a series by using Chebyshev polynomials as a basis function. The Marquardt algorithm is used to solve the inverse problem. Eventually, the petrophysical parameters – which include porosity, clay content, and water saturation in the invaded and uninvaded zone of W. Al Baraka-2 well – are derived from a relatively small number of expansion coefficients. The results are evaluated by computing the errors of the estimated parameters and measuring the misfit between the observed and calculated data. The reliable estimation of the petrophysical parameters assisted in figuring the hydrocarbon potentiality of the reservoir formation in the investigated area

Cardiac PI3K p110 alpha attenuation delays aging and extends lifespan

Phosphoinositide 3-kinase (PI3K) is a key component of the insulin signaling pathway that controls cellular me-tabolism and growth. Loss-of-function mutations in PI3K signaling and other downstream effectors of the insulin signaling pathway extend the lifespan of various model organisms. However, the pro-longevity effect appears to be sex-specific and young mice with reduced PI3K signaling have increased risk of cardiac disease. Hence, it remains elusive as to whether PI3K inhibition is a valid strategy to delay aging and extend healthspan in humans. We recently demonstrated that reduced PI3K activity in cardiomyocytes delays cardiac growth, causing subnormal contractility and cardiopulmonary functional capacity, as well as increased risk of mortality at young age. In stark contrast, in aged mice, experi-mental attenuation of PI3K signaling reduced the age-dependent decline in cardiac function and extended maximal lifespan, suggesting a biphasic effect of PI3K on cardiac health and survival. The cardiac anti-aging effects of reduced PI3K activity coincided with enhanced oxida-tive phosphorylation and required increased autophagic flux. In humans, explanted failing hearts showed in-creased PI3K signaling, as indicated by increased phos-phorylation of the serine/threonine-protein kinase AKT. Hence, late-life cardiac-specific targeting of PI3K might have a therapeutic potential in cardiac aging and related diseases

Correction of poliomyelitis foot deformities with Ilizarov method

Poliomyelitis is an infectious disease caused by a neurotrophic virus targeting anterior horn cells of lower motor neurons resulting in flaccid paralysis and represents a common condition in developing countries, and even nowadays, most of both treated and untreated cases result in foot deformities. Between 1994 and 2007, 27 patients were treated by classic ring Ilizarov fixator, aiming at producing a stable plantigrade and cosmetically acceptable foot and followed up for meanly 7.17 years. Additional procedures were performed if needed. The mean time in frame was 4.2 months. All the patients were satisfied with their gait, compared to preoperative status. A painless and plantigrade foot was obtained in all patients, and limb-length discrepancy was always corrected where present. No major complications were encountered. In conclusion, the Ilizarov method allows simultaneous progressive correction of all components of severe foot deformities associated with limb-lengthening discrepancy with minimal surgery, reducing risks of cutaneous or neurovascular complications and avoiding important shortening of the foot

Primjena umjetne toplinske stimulacije kao novi pristup za indukciju tendinopatije u magaraca

Animal models for tendonitis are essential for studying the disease’s mechanism and pathogenesis, and evaluating different therapeutic protocols. The temperature seems to play a significant role in tendinitis initiation. The aim of this study was the generation of a novel, safe and cheap tendinitis model, and validation of its reliability. The effect of microwave diathermy (30 watts for 30 min) on the flexor tendons of donkeys as animal models was investigated after 15, 30 and 60 days. The evaluation was based on geometric analysis, ultrasonography, histomorphometric analysis and scanning electron microscopy (SEM). Microwave diathermy was capable of successfully inducing well-defined lesions in the superficial digital flexor tendon (SDFT) as well as the deep digital flexor tendon (DDFT). The results showed that all the animals exhibited signs of lameness, starting on day 15 and reaching on maximum on day 30. A significant increase in limb circumference was also detected on day 30 (P<0.05). Furthermore, the geometrical analysis of the proportion of induced lesion (PIL) in correlation with the tendon diameter, revealed that PIL was at the maximum width on day 30 (20.6 ± 1.2% for SDFT and 15.7 ± 0.7% for DDFT), as detected by ultrasound. Moreover, a high number of rounded tenocytes, bleeding, severe matrix disruption, and an increase in fiber thickness were detected by histomorphometric analysis. Also, the matrix alignment was severely disrupted in both SDFT and DDFT by day 30, as confirmed by SEM. In conclusion, using microwave diathermy for induction of tendonitis in donkey is a reliable, minimally invasive, and cost-effective tendonitis model.Uporaba životinjskih modela je neophodna za proučavanje mehanizma bolesti, patogeneze i za procjenu protokola liječenje tendinitisa. Čini se da temperatura igra značajnu ulogu pri nastajanju tendinitisa. Cilj istraživanja bio je stvaranje novog, sigurnog i jeftinog modela za proučavanje tendinitisa te potvrda njegove pouzdanosti. Učinak mikrovalne dijatermije (30 vata tijekom 30 min) na tetive fleksora u magaraca kao životinjskih modela istraživan je nakon 15, 30 i 60 dana. Procjena se temeljila na geometrijskoj analizi, ultrazvuku, histomorfometrijskoj analizi i skenirajućoj elektronskoj mikroskopiji (SEM). Mikrovalna dijatermija uspješno je inducirala dobro definirane lezije u površinskoj digitalnoj tetivi fleksora (SDFT) kao i dubokoj digitalnoj tetivi fleksora (DDFT). Rezultati su pokazali da su sve životinje pokazivale znakove hromosti, počevši od 15. dana i dostižući maksimum 30. dana. Također, 30. dana je uočeno znakovito (P<0,05) povećanje opsega ekstremiteta. Nadalje, uporabom ultrazvuka i primjenom geometrijske analize udjela inducirane lezije (PIL) u korelaciji s promjerom tetive, ustanovljeno je da je PIL bio maksimalne širine 30. dana (20,6 ± 1,2% za SFT i 15,7 ± 0,7% za DDFT). Osim toga, histomorfometrijskom analizom otkriven je povećan broj zaobljenih tenocita, krvarenje, teži poremećaji u matriksu i povećanje debljine vlakana. Do 30. dana, SEM analiza je pokazala izražene poremećaje u poravnavanju matriksa i u SDFT i u DDFT. Zaključno, primjena mikrovalne dijatermije za indukciju tendinitisa kod magaraca je pouzdan, minimalno invazivan i troškovno učinkovit životinjski model za proučavanje ove bolesti