Abstract This paper evaluates the Ethiopian VAT tax type based on ten good tax principles that are: Equity and Fairness, Certainty, Convenience of payment, Economy in collection, Simplicity, Neutrality, Economic Growth & Efficiency, Transparency & Visibility, Minimum tax Gap, Appropriate Government revenue. The findings of this evaluation revealed VAT which six principles are under positive effect in Ethiopia meets of six Conon of the good tax system. Those are: Certainty for taxpayers, Convenience at the time of payment, neutrality, economic growth and efficiency, transparency and visibility, appropriate government revenue. Finally, the author suggests recommendation that could be used by the government in general and tax authorities in particularly in the preparation of future tax proposal reform and issuance of any directive, proclamation, rule, and procedure which is going to implemented need to encapsulate this Canon as Guiding route to improve service delivery and alleviating problem emanated from shortcoming from the administration.

Dereje lemma lalisho

Formality transfer seeks to adjust text formality without altering its core meaning, which carries substantial implications across diverse domains like machine translation, dialogue systems, and social media content creation. This study provides an extensive overview of formality transfer specifically within Arabic text, an emerging domain within natural language processing. Particularly, we carried out a comprehensive review of literature on text formality transfer, focusing on studies published between July 2010 and April 2024. Our focus lies in treating formality transfer in Arabic as akin to a machine translation task, presenting synthesized insights. Despite advancements in formality transfer for English and other languages, Arabic’s distinct linguistic features present unique challenges and opportunities. Our investigation uncovers several research gaps necessitating future exploration, emphasizing persistent limitations. Moreover, we delve into text formality transfer as a promising avenue for forthcoming research initiatives in the realm of Arabic text processing.

Shadi abudalfa

Inguinal hernia repair is one of the most common procedures performed in general surgery. Approximately 20 million hernia surgeries are performed every year worldwide. Conventionally, hernial repair is carried out with the open Lichtenstein technique; however, laparoscopic and robotic inguinal hernia repairs have been developed as a minimally invasive alternative to the classic Lichtenstein repair. The prosthetic mesh can be placed by totally extraperitoneal and transabdominal pre-peritoneal approaches. Choosing the best technique for repairing an inguinal hernia is a challenge because the available data are contradictory. However, a growing number of studies have claimed that robotic-assisted hernia repair is not only feasible and safe, but it is associated with outcomes that are comparable to those obtained with laparoscopy and open surgery, including shorter hospital stay, and fewer complications. The aim of the review article is to provide an overview of the current practice of inguinal hernia repair, with a focus on the advances in robotic-assisted inguinal hernia repair, as well as the advantages and disadvantages of this surgical procedure compared to the laparoscopic technique in view of the current reports in the literature.

Karishma

In the name of Allah, Most Gracious, Most Merciful. Blessed be He in Whose hands is Dominion; and He over all things hath Power;- He Who created Death and Life, that He may try which of you is best in deed: and He is the Exalted in Might, Oft-Forgiving;- He Who created the seven heavens one above another: No want of proportion wilt thou see in the Creation of (Allah) Most Gracious. So turn thy vision again: seest thou any flaw? Again turn thy vision a second time: (thy) vision will come back to thee dull and discomfited, in a state worn out. And we have, (from of old), adorned the lowest heaven with Lamps, and We have made such (Lamps) (as) missiles to drive away the Evil Ones, and have prepared for them the Penalty of the Blazing Fire. For those who reject their Lord (and Cherisher) is the Penalty of Hell: and evil is (such), Destination. When they are cast therein, they will hear the (terrible) drawing in of its breath even as it blazes forth, Almost bursting with fury: Every time a Group is cast therein, its Keepers will ask, “Did no Warner come to you?” They will say: “Yes indeed; a Warner did come to us, but we rejected him and said, ´Allah never sent down any (Message): ye are nothing but an egregious delusion!´” They will further say: “Had we but listened or used our intelligence, we should not (now) be among the Companions of the Blazing Fire!” They will then confess their sins: but far will be (Forgiveness) from the Companions of the Blazing Fire! As for those who fear their Lord unseen, for them is Forgiveness and a great Reward. And whether ye hide your word or publish it, He certainly has (full) knowledge, of the secrets of (all) hearts. Should He not know,- He that created? and He is the One that understands the finest mysteries (and) is well-acquainted (with them). It is He Who has made the earth manageable for you, so traverse ye through its tracts and enjoy of the Sustenance which He furnishes: but unto Him is the Resurrection. Do ye feel secure that He Who is in heaven will not cause you to be swallowed up by the earth when it shakes (as in an earthquake)? Or do ye feel secure that He Who is in Heaven will not send against you a violent tornado (with showers of stones), so that ye shall know how (terrible) was My warning? But indeed men before them rejected (My warning): then how (terrible) was My rejection (of them)? Do they not observe the birds above them, spreading their wings and folding them in? None can uphold them except (Allah) Most Gracious: Truly (Allah) Most Gracious: Truly it is He that watches over all things. Nay, who is there that can help you, (even as) an army, besides (Allah) Most Merciful? In nothing but delusion are the Unbelievers. Or who is there that can provide you with Sustenance if He were to withhold His provision? Nay, they obstinately persist in insolent impiety and flight (from the Truth). Is then one who walks headlong, with his face grovelling, better guided,- or one who walks evenly on a Straight Way? Say: “It is He Who has created you (and made you grow), and made for you the faculties of hearing, seeing, feeling and understanding: little thanks it is ye give. Say: “It is He Who has multiplied you through the earth, and to Him shall ye be gathered together.” They ask: When will this promise be (fulfilled)? – If ye are telling the truth. Say: “As to the knowledge of the time, it is with Allah alone: I am (sent) only to warn plainly in public.” At length, when they see it close at hand, grieved will be the faces of the Unbelievers, and it will be said (to them): “This is (the promise fulfilled), which ye were calling for!” Say: “See ye?- If Allah were to destroy me, and those with me, or if He bestows His Mercy on us,- yet who can deliver the Unbelievers from a grievous Penalty?” Say: “He is (Allah) Most Gracious: We have believed in Him, and on Him have we put our trust: So, soon will ye know which (of us) it is that is in manifest error.” Say: See ye?- If your stream be some morning lost (in the underground earth), who then can supply you with clear-flowing water?

Kamal singh

Aging seldom comes alone and it is considered to be the major factor for many diseases and comorbidities and disabilities. The objectives of the study are to examine demographic characteristics and prevalence of comorbidities and polypharmacy of elderly patients who were admitted at Sebha Medical Center according to the selected period. This study is descriptive and retrospective cross-sectional study conducted in Sebha during 2021. From 195 participants of the study, the highest rate of patients was from the age group of 65 - 74 years which accounted for 86 participants (44%) and followed by those age group of 75 - 84 years which was reported by 65 participants (33%). The majority of elderly patients have hypertension, (n = 116, 59%) and over one-third of the patients (n = 73, 37%) have diabetes mellitus while nearly one-quarter of patients have both diseases at the same time (n = 47, 24%). Nearly, three-quarters of patients have electrolytes imbalance (n = 142, 72%). Nearly, two-thirds of the patients had three to five comorbidity diseases (n = 122, 63%). Whereas, over one-third of the patients had just one or two comorbidities (n = 70, 36%). Almost all the participants have polypharmacy (n = 187, 96%). Just above half of the patients have five - ten medications (n = 100, 51%) compared with 45% of the patients from those who have more than ten medications (n = 87). This study showed that there is a strong relationship between the prevalence of polypharmacy and the number of comorbidities. A Spearman correlation test indicated that rate of comorbidities was related to polypharmacy with a significant correlation (P < 0.01). The present study found high prevalence of comorbidities and polypharmacy among elderly inpatients. Based on this high prevalence, practicing pharmaceutical care could play an effective role to reduce the risk of inappropriate polypharmacy among hospitalized elderly patients through encouraging clinical pharmacist to engage in clinical activities in hospitals.

Mediterranean journal of pharmacy and pharmaceutical sciences

Therapies highly plays a crucial role for all those children and adults with disabilities. In this article, We aim to research the Special Educators’ Knowledge about Therapies in various special schools in the city of Hyderabad, Telangana, India. A qualitative approach was taken for this purpose. Questionnaires was used to collect the data. It was found that the teachers did not have proper conception on Therapies. The data indicated that the teachers are unaware about the unconventional therapies such as Drama Therapy, Pet Therapy and Laughter Therapy and there benefits when working with CSN. This lack of awareness needs to be addressed for the enhancement of the teacher as well students capabilities.

Husna habib

Four Trichoderma species with known biocontrol activity (T. harzianum, T. hamantum, T. viride and T. virens) were tested for their efficacy against Cephalosporium acremonium, a causal organism of Black bundle disease in maize. Interactions between the fungi were assessed in vitro to study mutual antagonisms. Among the four bio-agents, T. hamantum proved to be promising which showed maximum inhibition (51.3%) followed by T. virens (45.2%), T. harzianum (44.6%) and T. viride (20.3%). T. hamantum was also found to be hyperparasite on C. acremonium whereas, T. harzianum and T. viride showed mycelial deformation. The volatile toxicants released by all the Trichoderma spp. were inferior in inhibiting the growth of C. acremonium when compared to the control as evident by inverted plate technique. The results of in vivo experiments confirmed the results from the in vitro study and showed that all the four bio-agents significantly reduced the disease incidence of Black bundle disease.

Veerabhadraswamy al

India is a diverse land with a population of approximately 1.3 billion,1 placing India at the second position in the world in terms of population. Among these, Seventh-day Adventists' existence, as per the statistics of 2019, is 1.14 million.2 India is a richly diverse community, inclosing a diverse range of ethnic groups, each, not just different, but on occasion quite the opposite.

Santosh kumar

Corporate social responsibility (CSR) is a self-regulating business model that helps a company be socially accountable—to itself, its stakeholders, and the public. Reliance Foundation (RF) is a not-for-profit organization established by RIL to bring about changes in Indian society seamlessly. CSR is for the community, it is equally valuable for a company. CSR activities can help forge a stronger bond between employees and corporations, boost morale and help both employees and employers feel more connected with the world.

Vidya bhat

This study was carried out to evaluate the effects of thermal processing techniques on the nutrient and antinutrient contents of pigeon pea (Cajanus cajan) flours. The pigeon pea seeds were sorted, cleaned and divided into five equal lots of 0.5kg each. Four lots of pigeon pea seeds were processed into blanched, boiled, roasted, and autoclaved pigeon pea flours, while the fifth lot was processed raw and used as control. The raw and thermally processed samples obtained were analysed for nutrient and antinutrient composition using standard methods. The proximate composition of the samples showed that the flours had a range of 8.61 - 11.46 % moisture, 21.13 - 23.94 % crude protein, 1.26 - 1.68 % fat, 5.12 – 6.10 % crude fibre, 1.74 – 2.97 % ash, 55.56 – 60.41 % carbohydrate and 333.45 - 342.75 kJ/100g energy, respectively. The mineral composition showed that the flours contained 86.24 – 144.72 mg/100g calcium, 137.80 – 170.33 mg/100g magnesium, 125.86 - 156.76 mg/100g potassium, 66.66 – 95.62 mg/100g sodium, 4.38 – 6.64 mg/100g iron and 130.27 – 178.29 mg/100g phosphorus, respectively. The vitamin content of the flours were 3.09 - 4.33 mg/100g ascorbic acid, 0.05 - 0.17 mg/100g thiamine, 0.03 - 0.21 mg/100g riboflavin, 0.13 - 0.28 mg/100g niacin, 3.21 - 6.25 mg/100g vitamin A and 1.10 - 2.70 mg/100g vitamin E, respectively. The antinutrient composition of the flours also showed that the levels of trypsin inhibitor, tannin, phytate, oxalate, saponin and haemagglutinin ranged from, 2.30 – 5.61 Tiu/mg, 0.81 – 1.5mg/100g, 1.12 - 4.18mg/100g, 0.48-4.01 mg/100g, 1.28 – 3.66 mg/100g and 1.30 – 7.44 Hiu/g, respectively. Therefore, the study showed that thermally processed pigeon pea flours could be used as nutrient dense ingredients in the preparation of a wide range of foods for children, adolescents and aged adults especially in developing countries where the problems of protein-energy malnutrition and micronutrients deficiencies are prevalent than the raw sample.

Okechukwu obed chukwuemeka

Breast cancer is the most prevalent invasive form of cancer in females and poses a significant challenge to overcoming the disease burden. The growth in global cancer deaths mandates the discovery of new efficacious natural anti-tumor treatments. In this regard, aquatic species offer a rich supply of possible drugs. Studies have shown that several marine peptides damage cancer cells by a broad range of pathways, including apoptosis, microtubule balance disturbances, and suppression of angiogenesis. Many side effects, including immune response suppression, characterise traditional chemotherapeutic agents. The discovery of novel putative anti-cancer peptides with lesser toxicity is therefore necessary and timely, especially those able to thwart multi-drug resistance (MDR). This review addresses marine anti-cancer peptides for the treatment of breast cancer.

Dr. salman ahmed

The study identified the level of competencies and the extent of professional development needs of kindergarten teachers in the Sultan Kudarat Division, during the school year 2019 - 2020. The study employed a descriptive method. The study involved 54 kindergarten teachers in the division in accomplishing the 12-item self-assessment instrument. Data were analyzed using descriptive statistics. The results revealed that kindergarten teachers have a high level of competencies in content knowledge and pedagogy, learning environment and diversity of learners, curriculum and planning, and assessment and reporting. These indicate that they possess almost all of the competencies of efficient teachers. Results further revealed a very high extent of professional needs in content knowledge and pedagogy and the learning environment and diversity of learners, while they had a high extent of professional needs in the remaining domains. Since they reported very high priorities in content knowledge and pedagogy and the learning environment and diversity of learners, these areas would be the main considerations in the crafting of a professional development plan.

Manuel caingcoy

The % age elemental composition (ash, crude fat, crude protein, moisture and total carbohydrates) was determined in the Macrotyloma uniflorum (Lam.) Verdc., Phaseolus lunatus Linn., and Phaseolus vulgaris Linn., legume flours. M. uniflorum contained moisture (8.9), ash (3.34), crude fat (1.30), crude protein (18.15) and total carbohydrate (68.31). Similarly, moisture (9.14), ash (3.73), crude fat (1.78), crude protein (22.64) and total carbohydrate (62.71) were estimated in P. lunatus. Meanwhile, P. vulgaris contained moisture (9.43), ash (3.61), crude fat (3.49), crude protein (19.46) and total carbohydrate (64.01). The gross, ash free, moisture and ash free calorific values were also determined. P. vulgaris showed the highest(3.91) and P. lunatus lowest (3.84), whereas M. uniflorum (3.86) caloric values (kcal/g), respectively. The elemental composition and caloric values of tested legume flours justify them as good sources of nutrition and energy.

Dr. salman ahmed

The Delhi Declaration of G20 begins by stating that this is a “defining moment in history” and that G20’s decisions today will affect the future of the people and planet. Don’t dismiss this as typical diplomatic hyperbole, for this recognition of the importance of the moment, and the implications for the long-term, is central to understanding India’s historic Before it gets into the substantive elements across domains, the text, agreed upon in entirety by all 20 members, outlines the political, economic and environmental challenges that have engulfed the world. In a clear sign of India’s role in ensuring that the interests of both the global South, which constitute the marginalised within the international order, and the poor and vulnerable who constitute the marginalised within both rich and poor countries, is addressed, the text also lays out clear principles and priorities. The Indian presidency has made it clear that there will be no compromise between fighting poverty and fighting the climate crisis. And themes such as ensuring growth, getting sustainable development goals (SDGs) back on track, battling the climate crisis, preparing for health emergencies, reforming multilateral development banks (MDBs), dealing with the debt crisis, spreading digital public infrastructure (DPI), generating jobs, bridging the gender gap, and giving a voice to the global south dominate the letter and spirit of the document.

Dr gedam kamalakar

Now a day’s contribution of Electronic banking towards economic development plays a crucial role in developing countries like India. Banks are no longer restricted to traditional banking rather it is shifted to the virtual banking system. Customers are experiences more feasible in banking operations because of Information technology. The banks are adopting IT-enabled tools and techniques for banking operations which improve in offering quality service to the customers. In traditional banking customers has to visit bank branches to avail banking services. Now with the ATMs, Internet banking, Mobile banking and Information Technology-enabled services are replacing the traditional method of service. In the recent days banks are concentrating on value-based service through E-banking. The present study throws a light on the growth of Electronic banking and its product which are used in the banking sector.

Kamal singh

Vigna radiata (L.) R. Wilczek, commonly known as Mung bean, is one of the most important pulse crops grown from tropical to sub-tropical areas worldwide. Mung bean is reported to help prevent the loss of nails and hair, reduce the risk of hypercholesterolemia and coronary heart disease, and decrease the absorption of toxic substances. Flavonoids and phenols are reported from this plant. Antioxidant, anti-diabetic and hypocholesterolemic activities are also shown by Vigna radiata

Dr. salman ahmed

The kidney stones are one of the most widely spreading disorders in the world. The present study was undertaken to evaluate the efficacy of ethanolic extract of Didymocarpuspedicellata and Ashwagandha for its antiurolithiatic activity in rats. Urolithiasis was induced in adult male albino wistar rats by 0.75% of ethylene glycol for 28 days. The effect of the oral administration of the ethanolicextracts has been studied and is compared with the effect of oral administration of Cystone(Himalaya) as a standard on Wistar rat. Ethylene glycol feeding resulted in hyperoxaluria as well as increased renal excretion of calciumand phosphate. Supplementation with ethanolic extract of the plants significantly reduced the elevated urinary oxalate, showing a regulatory action on endogenous oxalate synthesis. Both the plant extract showed significant antiurolithiatic activity

Zeenath banu

In recent years, the educational landscape has changed drastically with increased connectivity and technology that promotes outside-the-box thinking and innovation. Classrooms at all levels are evolving to meet this "new normal" through virtual lessons, smart technology in schools and online access for students and parents an individual possession of knowledge, skills and experience through education certainly transforms the nature’s endowed resources as marketable products/services with ‘economic value’ is termed as human capital and knowledge economy. Enhance and enrich of human capital fillips nation’s sound and health economy is the rationale of education. Education thrives to (a) educate, enlighten and encourage teaching, (b) input of understanding and (c) spirit and urge true facts. Education policy needs a clear-cut and transparency to lead in commercialisation and determination of values and proactive to the market logic. The great challenges accompany have been thoroughly exposed in recent periods through Covid-19 crisis. Interaction and integration with the economy of the rest of Worlds Counties, has now become a new emerging facet to bring out a unifying roof of the whole-teaching contents and methodology to attain the socio-economic development. To become a world-class academic institute heavily depends upon the committed faculty, quality infrastructures, supportive administration, and learning environment. Last but not least is the hardworking and brilliance or vividness is the foremost factor of promising among the young students. The corporate philanthropy to higher education is the call of the day to ensure trueness of education system for urging the prime goal of socio-economic development. This study focuses on the emerging trends in Indian higher education.

Dr gedam kamalakar

The application of clinical pharmacokinetic is the responsibility of all pharmacists providing pharmaceutical care. An appropriately applied clinical pharmacokinetic is expected to result in improved patient outcomes: decreased mortality, reduced length of treatment, reduced length of hospital stays and cost-savings. Data on the extend of pharmacokinetic application in Libyan hospitals remain scarce but available subjective evidence suggests that services related to clinical pharmacokinetic are mostly provided and performed by professionals other than clinical pharmacists. To explore the training background and perceptions of pharmacists on the pharmacokinetic course contents they received during their undergraduate pharmacy programs. Also, to determine the attitudes and barriers experienced by the pharmacists when applying pharmacokinetic principles in their current practice. This is a cross-sectional, descriptive study that was conducted between July 2018 and November 2019 using a self-administered survey. The study targeted hospital pharmacists practicing in different hospitals in Libya. A total of 104 pharmacists completed the questionnaire and submitted it back. The majority of participants learned pharmacokinetic courses as a mandatory course during undergraduate courses 81.0% with 37.0% selecting that course was taught as a separate course or courses. Around 80.0% of the participants agreed or strongly agreed that pharmacokinetic courses received in undergraduate studies are useful in pharmacy practice with over 75.0% of the participants agreeing or strongly agreeing on relevance of those course to their current clinical practice. About 40.0% of the participants described their current skills in allowing optimal patient care as can be better. Different barriers were highlighted by the participants to allow sufficient clinical pharmacokinetic practice including lack of sufficient information, lack of awareness of pharmacists’ role and skills in applying clinical pharmacokinetic by other pharmacists and by other health care providers. Thus, this study shows that most practicing pharmacists showed a positive attitude of current pharmacokinetic practice and to the impact of their undergraduate studies on their successful practice. However, they have clearly addressed the room for improvement.

Mediterranean journal of pharmacy and pharmaceutical sciences

This paper centers around how innovations adds to enhancing interoperability between IoT gadgets, and making effectively utilization of IoT gadgets. The proposed stage innovation gives semantic-based IoT data administrations, and semantic interoperability of IoT gadgets. This administration stage can be material to a great deal of semantic IoT administrations: gathering imperceptible data in genuine condition by brilliant gadgets, giving keen life benefits by sharing, taking an interest, circulating open detecting data.

Dr h shaheen