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: Public procurement is the acquisition of right goods, works and services required to satisfy certain needs at the right time, from the right supplier, in the right quantities, in the right quality, and at the right price. Worldwide it accounts 10% – 30 % of GNP while in Tanzania it accounts for about more 45% of the total budget. Appropriate procurement system in the public sector is a tool for achieving political, economic and social goals. The research examined the (...) impact of the capacity building on the performance of LGAs procurement function, was conducted in Tanzania to the four regions in 2018, comprised a sample size of 224 respondents from eight Local Government Authorities (LGAs). Qualitative and quantitative data were collected, employed the case study method intended to the Evaluate Assessment of Capacity Building Programme on the Performance of LGAs procurement functions. The study revealed that procurement functions have improved because of the intervention of capacity building such as the improvement of the; Use and application of PPA and PPR, use and application of Procurement Planning, use and application of Contract Management and Administration, use procurement record keeping and reporting, use and application of PMIS & Other Procurement Systems, appropriate Tendering Process. Also, the researchers have revealed challenges hindering LGAs procurement system such as; lack training, unpredictable funds flow and political interference. Moreover, based on the contributions attributed by the capacity building further research can be undertaking to measure the impact of capacity building in the other areas apart from procurement field such as; health, agriculture, good governance and so on. In addition to that, another research can be undertaken to assess the factors hindering the performance of LGAs procurement system. (shrink)

Abstract: In this paper an Artificial Neural Network (ANN) model, for predicting the Letters from twenty dissimilar fonts for each letter. The character images were, initially, based on twenty dissimilar fonts and each letter inside these twenty fonts was arbitrarily distorted to yield a file of 20,000 distinctive stimuli. Every stimulus was transformed into 16 simple numerical attributes (arithmetical moments and edge amounts) which were then ascended to be suitable into a range of numeral values from 0 to 15. We (...) naturally chose, arbitrarily, 1,000 distinctive stimuli for this research. We made certain that the scattering remnants the similar after selecting the one thousand stimuli. In this research, a neural network tool (Just NN) was used for the purpose of predicting to classify every of a huge number of black and white four-sided pixel displays as one of the 26 capital letters in the English language. (shrink)

Prophet (pbuh) has given notice that the Salah [prayer] is the first deed in which the Muslim servant will be brought to account on the Day of Judgement. The Prophet (pbuh) also informed that if the believer’s obligatory (fardh) prayers are lacking this will be made up from voluntary (nawafil) prayers and that the servant comes close to Allah by fulfilling obligatories and continues to draw near to him with voluntary deeds. One of nawafil is the prayer which is performed (...) before and after the obligatory Friday prayer. When we examine the Prophetic narrations about those prayers -which is also called the first and the second sunnah- and their authenticity, we witness that the Prophet (pbuh) performed prayers in differing raka’ah numbers after the obligatory Friday prayer and urged to it, but there is no authentic and clear traditon indicating that He (pbuh) perfomed any prayer before it. However, by taking into account some general statements of Prophet (pbuh), some weak narrations and some practices of companions it has been said that the Friday prayer has a sunnah before it and moreover it is a Sunnah Muakkadah (stressed sunnah) which is performed in two or four raka’ahs. This article aims to present the narrations about whether the Prophet (pbuh) and companions used to perform any prayers before and after the obligatory Juma’ prayer and their number of raka’s, to determine their authenticity and to evaluate them by reporting the comments about them. (shrink)