This study contributes to the limited literature on VAT’s impact on student populations by assessing the financial strain on university students in Oman. The research provides novel insights into policymaking, suggesting VAT exemptions for essential educational goods and proposing financial literacy programs for mitigating the adverse effects of VAT which employs chi-square tests and regression analysis to quantify the financial effects of VAT on students' purchasing behavior, revealing that VAT negatively impacts purchasing power with a statistically significant p-value (< 0.05). (...) The findings highlight substantial financial strain on students, particularly those in lower-income brackets, prompting policy recommendations for VAT exemptions on essential educational goods and the inclusion of financial literacy programs aimed at helping students mitigate the tax's adverse effects. This study evaluates the financial implications of the Value Added Tax (VAT) introduced in Oman in 2021, focusing on its impact on consumer behavior among university students at A’sharqiyah University. Utilizing a quantitative methodology, including chi-square tests and regression analysis, and a sample of 53 students, the research investigates the effects of VAT on purchasing power and consumption patterns. The findings demonstrate a significant disruption to students' financial capacity, with the majority reporting challenges in affording essential educational materials. By contributing to the limited body of literature on VAT’s effects on low-income populations, this study provides valuable insights into how students rationalize their consumption and cope with increased financial strain. Policy recommendations include VAT exemptions for educational goods and the implementation of comprehensive financial literacy programs to help vulnerable groups manage the tax's adverse effects. (shrink)

Abstract: In this research, an Artificial Neural Network (ANN) model was developed and tested to predict effect of oxygen consumption of thylakoid membranes (chloroplasts) from spinach after inhibition. A number of factors were identified that may affect of oxygen consumption of thylakoid membranes from spinach. Factors such as curve, herbicide, dose, among others, as input variables for the ANN model. A model based on multi-layer concept topology was developed and trained using the data from some inhibition of photosynthesis in farms. (...) The evaluation of testing the dataset shows that the ANN model is capable of correctly predicting the effect of oxygen consumption of thylakoid membranes (chloroplasts) from spinach after inhibition with 100% accuracy. (shrink)

Coronary Heart Disease (CHD) is one of the leading causes of death nowadays. Prediction of the disease at an early stage is crucial for many health care providers to protect their patients and save lives and costly hospitalization resources. The use of machine learning in the prediction of serious disease events using routine medical records has been successful in recent years. In this paper, a comparative analysis of different machine learning techniques that can accurately predict the occurrence of CHD events (...) from clinical data was performed. Four machine learning classifiers, namely Logistic Regression, Support Vector Machine (SVM), K- Nearest Neighbor (KNN), and Multi-Layer Perceptron (MLP) Neural Networks were identified and applied to a dataset of 462 medical instances and 9 features as well as the class feature from the South African Heart Disease data retrieved from the KEEL repository. The dataset consists of 302 records of healthy patients and 160 records of patients who suffer from CHD. In order to handle the imbalanced classification problem, the K-means algorithm along with Synthetic Minority Oversampling TEchnique (SMOTE) was used in this study. The empirical results of applying the four machine learning classifiers on the oversampled dataset have been very promising. The results reported using different evaluation metrics showed that SVM has achieved the highest overall prediction performance. (shrink)

In the last two decades, software process modeling has been an area of interest within both academia and industry. Software process modeling aims at defining and representing software processes in the form of models. A software process model represents the medium that allows better understanding, management and control of the software process. Software process metamodeling rather, provides standard metamodels which enable the defining of customized software process models for a specific project in hand by instantiation. Several software process modeling/meta-modeling languages (...) have been introduced to formalize software process models. Nonetheless, none of them has managed to introduce a compatible yet precise language to include all necessary concepts and information for software process modeling. This paper presents Software Process Meta-Modeling and Notation (SP2MN); a meta-modeling language that provides simple and expressive graphical notations for the aim of software process modeling. SP2MN has been evaluated based upon the well-known ISPW-6 process example, a standard benchmark problem for software process modeling. SP2MN has proved that it presents a valid and expressive software process modeling language. (shrink)

Abstract: Waste polyvinylchloride (PVC) pipes were reused in the modification of commercially available bitumen. Waste PVC/ bitumen blends were prepared by melt-mixing method. Rheological characteristics of the neat bitumen and bitumen blends samples were investigated. The rheological properties were determined using an ARES- Rheometer (Rheometric Scientific, Co.) under nitrogen atmosphere in parallel plate geometry with diameter 25 mm. The measurements were performed over a wide range of temperatures ranged from -10°C to 60°C and frequencies from 100 to 0.1 radians per (...) second. Improvement in rheological properties. (shrink)

One of the ṣaḥābīs of Prophet Muḥammad is ʿUrwa b. Masʿūd from the Ṭāʾif tribe of Thaqīf. He belongs to the Ahlâf part of the Thaqīf tribe and he is the ruler of this part. ʿUrwa’s ancestry is known without any controversy until Kasî (Thaqīf). According to a narrative his epithet was Abū Yaʿfur and another of his epithet was Abū Masʿūd. Father of ʿUrwa an important person too. He is one of the leaders of his tribe and he commanded (...) his part (Aḥlāf) in wars of Fijār. Mother of ʿUrwa is Subay’a bt. ʿAbd Shams from Banū Umayya. In this way ʿUrwa has kinship both with Banū Umayya and Prophet Muḥammad. So ʿUrwa has a very important position because of his lineage, his mother and father. Thefore, his connections with Mecca and Quraysh strengthens his position. In our sources there is no information about his dates of birth and death. It is likely to be over middle age when he became a muslim, considering that he was the leader of his tribe and his son become a muslim after he died. There is too little information about weddings of ʿUrwa. According to narratives, he had ten wives before becoming Muslim. After becoming a Muslim Prophet Muḥammad warned from him to prefer four out of ten wives. One of his four wives is the daughter of Abū Sufyān. Howev-er, there is no information about the names of his wives. Names of his sons: ʿĀṣim, Abū Murra, Abū Mulayḥ, Dāwūd, Hammām and Hishām and names of his daughters: Umm Saʿīd (married with Ḥaẓrat ʿAlī) and Ḥalīma. We could see he served as embassy before the treaty of Hudaybiyah. His embassy duty shows us the superiority of his position. Also, this embassy duty was very effective at peace negotiations. He mentioned kinship relations which connects about Mecca. He said that it could be beneficial to talk to Prophet Muḥammad himself. The Meccans mentioned about their trust in ʿUrwa. During the time of his embassy, he expressed that both sides should be away from war. In this context, he told the Meccans: The people around Prophet Muḥammad are very loyal to him and he told to Prophet Muḥammad: People around him could disintegrate easily. This mission shows us he is intelligent, respectable and had high persuasion skills. ʿUrwa, observed loyalty of ṣaḥābīs to Prophet Muḥammad. He confessed this loyalty can not be for any ruler. This observa-tion probably affected ʿUrwa’s conversion to Islam. Because of the conquest of Meccah and the events that followed, the people of Ṭāʾif were very worried. Because of this reason people of Ṭāʾif took part in the side of Hawāzin’s and they bat-tled with Muslims. In this time they sent ʿUrwa b. Masʿūd and Ghaylān b. Salama to the city of D̲j̲aras̲h̲ of Yemen, to learn about some war machines and techniques. Therefore they did not join wars of Hunayn and Ṭāʾif. Prophet Muḥammad ended the siege of Ṭāʾif and went to Medina. Meanwhile, ʿUrwa and his friend returned from Yemen. According to narratives when the Prophet Muḥammad returned Medina or he was way in Medina ʿUrwa visited him and became Muslim. Some people tell about the date of ʿUrwa’s being Muslim at before or after Abū Bakr’s emirate of Hadj. However, when the narrations are examined, it can be said he became Muslim after four or five months from Prophet’s siege of Ṭāʾif and before three or four months from Tabūk expedition of Rabīʿ al-awwal or “Rabīʿ al-ākhir” (July or August) in the year 9/630. As for the conversion of ʿUrwa, basic sources report that “Allah, inspired Islam to the heart of ʿUrwa and he changed his situation. He went to the Messenger of Allah and he became Muslim.” They do not give a specific reason. But after this period the narratives tell the reason for ʿUrwa’s becoming a Muslim as due to an experience he had while travelling to Najrān for trade. In this travel, two mysterious young girls and the priest in Najrān said the last prophet came and ʿUrwa must be subject to him and ʿUrwa became Muslim after he returned. But this narrative is prob-lematic with regard to evidence and text. After being Muslim, ʿUrwa wanted permission from the Prophet to invite his tribe to accept Islam. The prophet did not want to accept this at first. Because the people of Ṭāʾif had an arro-gant stance against Islam, and he said that the people of Thaqīf could kill ʿUrwa. Eventually ʿUrwa went to his hometown with permission of Prophet and invited people to Islam and they did not accept this invitation and cursed ʿUrwa. The next morning ʿUrwa read adhan of fajr and people of Ṭāʾif killed him. ʿUrwa b. Masʿūd was likened to Prophet Jesus by the Prophet Muḥammad. It is generally accept-ed that ʿUrwa b. Masʿūd el-Thaqafī is “one of the biggest from two cities” expressed in sūra Zukhruf. Only two weak narrations were reported of Urwa who could live as a Muslim for a few days and was matyred by his tribe. (shrink)