مما لا شك فيه أن الأدب ظاهرة مهمة من الظواهر الحيوية لدى جميع الأمم! وهو مرآة صافية تتجلى عليها حياة كل أمةٍ ، و مما لا شك فيه أيضا أن الأدب يتأثر بالعوامل المؤثرة في حياة هذه الأمم إيجابا وسلبا. فهو يعطينا صورة واضحة لما يجري في حياة الأمم من النشاطات والأحداث: دينيًّا، أو فكريًّا، أو سياسيًا، أو ثقافيًّا، أو اقتصاديًّا، أو اجتماعيًّا، أو غير ذلك . و موضوع حديث هذه الورقة المتواضعة هو شعر السياسة لدى الدكتور يهوذا أحمد زاريا؛ وهو من شعراء نيجيريا الموهوبين ، له قصائد رائعة في مختلف المناسبات والموضوعات. اختار الباحثان هذا الموضوع السياسي لما له من قريب الصلة بشعار المؤتمر أولا، و لملائمته للظروف السائدة في هذه الفترة التي نعيش فيها اليوم ثانيا. وسوف نرى في هذه المقالة – إن شاء الله – وجهة نظر الشاعر في الواقع السياسي لوطننا الغالي حلوه و مرِّه!! و قد أجرى الباحثان قلميها - في مقالهما – على النقاط الآتية: التعريف بالشاعر – المراد بشعر السياسة – عرض و تحليل بعض النماذج من أشعاره في السياسة – الخاتمة، والله من وراء القصد وهو حسبنا ونعم الوكيل.

In Nigeria, it is standard practice to discharge petrochemical compounds on sewage degradation in a septic tank, which has led to consistent sewage dislodgement in the septic tank that serves our household. The study was carried out to determine the effect of some petrochemical products, such as petrol, kerosene, and diesel. Some laboratory tests were conducted, which included biochemical oxygen demand (BOD), chemical oxygen demand (COD), pH, conductivity, and total coliform count. Under aerobic conditions, the researchers built four different experimental sewage treatment systems in the lab. We used a scale ratio of 2: 1 for the effluent and petrochemical products in order to get a total mixture of 200ml for both since the reagent bottle, we used for the test has a total measurement of 300ml. With respect to the above ratio, 33 mL of effluent and 67 mL of petrochemical products such as petrol, kerosene, and diesel were poured into each of the three samples (i.e., the 300 mL reagent bottle), and the last sample was used as the control. Samples were collected at a weekly interval for a period of four weeks for the laboratory tests. The findings of the tests revealed that there was a slow rise in the BOD and the COD during the second week, but that this rise eventually slowed down and became smaller over the course of time. Weekly, the pH, conductivity, and total coliform count decrease. The abrupt spike in the second for BOD and COD is due to the presence of additional carbon, hydrogen, and oxygen molecules, which eventually decrease with time. This merely indicates that petrochemical products have the potential to be utilised in the reduction of biological oxygen demand (BOD), chemical oxygen demand (COD), and coliform bacteria found in sewage.

Recently Value-Added Tax (VAT) has been implemented in Saudi Arabia. This study explores the perception of VAT from various perspectives to evaluate recent experience in VAT implementation. An online questionnaire was developed and distributed in Arabic and English to survey VAT awareness in Saudi Arabia. A total of 349 responses were collected and analyzed to obtain the results. The findings reveal that most sample respondents know about VAT and its positive effect on tax revenues and concur with the importance of its proper implementation. However, VAT has raised commodity prices, and its implementation encounters multiple issues. Participants were unsure that exemptions granted to certain services and equipment would leave the taxpayer with a sense of unfairness.

This study investigated the effects of cement and lime on the mechanical properties of subgrade soils, which are challenging to stabilize due to high plasticity and swelling potential. The study found that both cement and lime are effective stabilizing agents that increase the OMC, with cement being more effective in reducing the OMC of black cotton soil. The engineering properties of stabilized Chokocho subgrade soil were also evaluated, and the use of cement and lime as stabilizers was found to be effective in improving soil characteristics for subgrade applications. This was indicated by increased maximum dry density values, reduced plasticity index values, and increased California bearing ratio and unconfined compressive strength values. The chemical composition test demonstrated that calcium plays a significant role in soil stabilization, while aluminum can potentially affect soil stability negatively. Other elements such as magnesium, iron, silicon, zinc, and nickel contribute positively to soil stability. The low amounts of lead, copper, manganese, potassium, sulfur, and titanium present in the soil indicate a minor contribution to soil stabilization, but their impact on soil properties and plant growth cannot be ignored. Overall, the study highlights the importance of considering specific soil types and conditions when undertaking soil stabilization projects. The findings provide valuable information for future research in this field, particularly in investigating the effectiveness of other stabilizers and their interactions with specific soil types. The use of cement and lime in soil stabilization is an effective method for enhancing the strength and durability of weak soils, as shown by the reduction in plastic limit values observed in the stabilized soil samples. The appropriate content of cement and lime to use in soil stabilization could inform standards and codes for soil stabilization.

Tricyclic terpanes identified in two representative crude oils from the Central and Western Niger Delta (oil- RVAG and oil-DTIR, respectively) ranged from C19 to C29, including C24 tetracyclic terpane. Plot of the abundances of tricyclic terpanes show similarity in the distribution profile of the oil samples, characterized by the uncommon distribution of C20 and C21 tricyclic terpanes indicating both Niger Delta crude oils are derived from similar source organic matter. Ratios of C22/C21 and C24/C23 tricyclic terpanes indicate source rocks of the crude oil samples were deposited in a deltaic environment and derived from mixed marine/terrestrial organic matter. Additional, C26/C25 tricyclic terpanes, C24 tetracyclic/C23 tricyclic terpanes and C24 tetracyclic/C26 tricyclic terpanes indicate the crude oil samples are generated from shale source rocks derived from terrestrial organic matter, with oil-DTIR receiving a more terrestrial contribution, and marine facies, with oil-RVAG receiving a more marine contribution. Thermal maturity, determined from ratios of low to high molecular weight tricyclic terpanes, indicate the crude oil samples are mature with oil-RVAG more mature than oil-DTIR. The ratios of C19/C23 and C20/C23 tricyclic terpanes, which indicate high maturity of the crude oils, suggested terrestrial and marine source for oil-RVAG and oil-DTIR, respectively, contrasting with the relative abundances of tricyclic and tetracyclic terpanes. This implies the abundances of C19 and C20 tricyclic terpanes, particularly in crude oils at high maturity, as in the Niger Delta, has interfering effect on source interpretation and its ratios be used in combination with other parameters for evaluating Niger Delta crude oils.

In this study an effective method was developed to assay Bisoprolol fumarate in tablets dosage form. The chromatographic separation was achieved on Reprosil pure basic C18 analytical column. A mixture of acetonitrile + Potassium dihydrogen phosphate buffer (0.050 mol L-1) (30:70 V/V), pH 3.5 was used as the mobile phase, effluent flow rate monitored at 1.0 mL/min, and UV detection at 233 nm. In forced degradation studies, the effects of acid, base, oxidation, UV light and temperature which were investigated showed no interference in the peak of drug. The proposed method was validated in terms of specificity, linearity, robustness, precision and accuracy. The method was linear at concentrations ranging from 5µg/mL to 17.5µmg/mL, precise (intra- and inter-day relative standard deviations R.S.D. < 2 %), (r2 = 0.9995).

Background: Low back pain and sciatica are two of the most common health disorders that people experience. Both the number of hours that employees put in and the amount of money that is lost by the nation as a whole see significant reductions as a result of these changes. Before beginning any kind of treatment with these individuals, it is very necessary to do a thorough physical assessment on them. It is possible for symptoms to worsen as a result of receiving insufficient medical or surgical treatment, which increases the likelihood of this happening. The purpose of this study is to evaluate the effectiveness of acupuncture in conjunction with PLID treatment. Methods: This inquiry took place at SUOXI Healthcare Limited in Shantinagar, Dhaka, Bangladesh. A 36-year-old male patient has been complaining of lower back discomfort, tingling and numbness of right leg for the last two years. The diagnosis was confirmed with a MRI of lumber spine. Results: Follow-up research showed promising outcomes. He no longer felt discomfort in his lower back and tingling and numbness of right leg, which he had been experiencing for two years. PLID patients may benefit from acupuncture, according to the findings of this study.

Introduction: Neonatal septicemia is one of the most common causes of infection and mortality in neonates, due to which 30–50% of neonates die each year in developing nations. Various studies have suggested that bacteremia occurs in 20% of neonates, and approximately 1% die due to neonatal sepsis. It affects newborns below 1 month of age and encompasses systemic infections including meningitis, pneumonia, arthritis, osteomyelitis and urinary tract infections. Objective: To assess the Bacteriological profile of neonatal septicaemia and antibiotic susceptibility pattern of the isolates admitted in SCANU of a tertiary levels hospital of North Bengal, Bangladesh. Methods: A prospective study was conducted including 50 suspected cases of septicemia admitted to the Special Care Neonatal Unit (SCANU) of the selected Department of Paediatrics, TMSS Medical College, Bogura Bangladesh July to December 2022. Demographic data included birth weight, gestational age, postnatal age, and treatment as well as survival outcome. Clinical and laboratory data included the number of days between birth and admission to the SCANU, admitting and discharge diagnoses, and pharmacological treatment. Data was analysed by percentages of each antibiotic used. And which organism was responsible for neonatal sepsis. Results: Total 50 cases clinically suspected neonatal sepsis were included in the study. The mean age was 8.33±7.36 days, mean birth weight was 2816.25±288.6gm, male were predominant which was 70%. Among gestational age of the Neonates having septicemia Preterm (<37) 66% and Term (37 up to 42) 36%. Out of the 50 proven sepsis cases, 36 cases (72%) were early onset and 14 cases (28%) were late onset. In this study out of 50 cases 16 cases were culture positive septicemia which was 32%. Gram negative organism were predominant with 10 isolates (62.5%) in comparison to gram-positive 6 (37.5%) isolates was the most common S. aureus (25.0%) and E. coli (12.5%) among the organism isolated. Other organisms isolated were Staphylococcus Pneumoniae (6.3%), Staphylococcus epidermidis (18.7%), Proteus (18.7%), Listeria species (6.3%), Pseudomonas (6.3%), and Enterococci (6.3%). In this study, Staphylococcus aureus was the commonest organism isolated from both EOS (20%) and LOS (33.3%) followed by Staphylococcus epidermidis (10% & 33.3%). Amoxiclave is highly sensitive to S. aureus & E. coli. In this study, vancomycin showed 25.0% sensitivity to S. aureus but for Nitrofurantoin it was only 33.3%. The Listeria species isolates here were 100% sensitive to meropenum. In our study, ciprofloxacin showed 33.3% to 100% sensitivity to different isolates. Conclusion: In the present study, high bacterial resistance among the pathogens suspected to cause neonatal septicemia is demonstrated which can be controlled by prudent use of available antibiotics. This study suggests regular monitoring of the antimicrobial sensitivity of the causative organisms in a particular setting is very important.

This research aims to provide empirical evidence on the influence of institutional ownership, leverage, and liquidity on tax avoidance with company size as a moderating variable. The sampling method used was simple random sampling, resulting in 132 sample data. The data analysis techniques used were multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that institutional ownership, leverage, and liquidity do not have a significant impact on tax avoidance. Company size as a moderating variable strengthens the relationship between institutional ownership and leverage with tax avoidance. Meanwhile, the company size variable as a moderating variable weakens the relationship between liquidity and tax avoidance. This research considers the effectiveness of company size involvement as a moderating factor in the influence of institutional ownership, leverage, and liquidity on tax avoidance in property and real estate companies.

Different medicinal plants have been used for treating the large number of inflammatory diseases. Among them, most of the diseases are causing the lethal effects on human body and there is need for controlling the infectious diseases due to their amazing effects. Medicinal plants contain phytoconstituents such as flavonoids, steroids, glycosides, saponins, tannins, epigallocatechin (EGC), essential oils, hematoxylins, phenolic glycosides, saponins, carbohydrates, and proteins. It also reportedly has a variety of pharmacological effects, including those that are anti-diabetic, CNS- depressant, cardioprotective, anti-bacterial, anti-menorrhagic, anti-hyperglycemic, and anti-cancer. Saraca indica is revered as a potent antibacterial and anti-inflammatory properties help to keep bacteria out of the urinary tract, which also lessens pain and inflammation. To fully explore the therapeutic potential of this plant and develop it into a standard drug, more in-depth clinical research does, however, seem worthwhile.

Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company’s official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and independent commissioners is unable to moderate the effects of profitability, leverage, and financial distress on tax avoidance.

Tourism plays a significant role in the development of a city, thus, tourism translation through websites plays an irreplaceable role in promoting local cultural publicity. This paper aims to study ways to promote the dissemination of local culture through three parts: literature review, Analysis of website construction and translations of Ancient City Culture. It analyzes the current construction situation of Baoding’s related websites, pointsing out their current shortcomings, while putting forward various suggestions. In addition, from the perspective of translation, the defects in the translation content of current websites has been pointed out from three perspectives: historical stories and ancient literature, proper nouns, natural scene, and providing corresponding revised translations and methods and suggestions for the translation of this type of text.

The New ligand 5-methyl-2-(2-thienyl)-1,3-oxazole-4-carbaldehyde thiosemicarbazone (HL)(1) was synthesized. This ligand reacted with Co(II) and Ni(II) chloride in ratio 1:2 metal:ligand afforded two complexes, [Co(LH)]Cl2 (2) and [Ni(HL)2]Cl2 (3). The ligand and its metal (II) complexes have been characterized by spectroscopic techniques. The X-ray structural studies revealed that the free ligand exist in thione form and remain as neutral tridentate with NNS donor atoms in the tow complexes beside presence of uncoordinated chloride ions in the cavities of the crystal lattice of the complexes. One of these chlorides in complex (2) is hydrogen bonded to a proton of the amine of the ligand. While in complex (3) the chloride bonded to proton of imine (-N2H) of the ligand and the coordination environment has a distorted octahedral. The oxazole N and S atoms in the two complexes are cis to each other whereas the azomethine N atoms are trans coordinated. The ligand and its metal complexes were tested for their in vitro biological activity against six standard microorganisms: two Gram positive namely Bacillus subtilis and Micrococcus luteus, and one Gram negative bacteria Escherichia coli and three fungi: Saccharomyces cerevisiae (Baker’s yeast), Mucor spec., and Aspergillus niger, at a concentration 100µg/ml.

Background: Stomal site incisional hernia is a common complication following ostomy closure. Prophylactic mesh reinforcement of the fascial defect is typically not considered due to the contaminated nature of the case. The effectiveness of prophylactic mesh placement at the time of stoma closure is unknown because of fear of mesh infection and subsequent wound complications. Purpose: To compare the results obtained by placing synthetic mesh in the stoma site during closure with conventional technique without mesh to prevent incisional. Patients and Methods: Prospective interventional study had been designed to compare the outcome of permanent synthetic mesh placement at the time of ostomy closure. Total 45 patients were selected purposively who were candidates for ostomy closure and presented at the Department of Colorectal Surgery, Bangabandhu Sheikh Mujib Medical University (BSMMU) from April 2019 to September 2020 and divided into two groups (no mesh and mesh). In the mesh group, permanent synthetic mesh (ProleneTM – Polypropylene) was placed. Primary outcome, incisional stomal hernia was assessed at regular follow-up for one year along with associated morbidities. Results: The primary outcome of this study i.e. incisional hernia (stomal site) was observed among 1 (4.8%) patients at 4th week, 3 (14.3%) at 3rd month, 7 (33.3%) at 6th month and 8 (38.1%) at 12th month follow-up in no mesh group. And, only 1 patient at 6th month and 12th month follow-up had hernia in the mesh group (Figure 3). There was no difference statistically between no mesh and mesh groups at 4th week and 3rd month but significant difference found at 6th and 12th month follow-up (p=0.280, p=0.344, p=0.033 and p=0.017, respectively). Conclusion: Prophylactic placement of permanent polypropylene mesh during ostomy closure placement significantly reduced the rate of incisional hernia without any additional morbidity. Placement of mesh was found to be both safe and effective.

Clinical research ethics is founded on a few well-known rules and papers. The criteria differ from country to country, but the ideals of respect for humans, beneficence, and fairness remain consistent. These values are expressed in criteria for obtaining free and informed consent, minimizing risk or damage, and without disproportionately burdening or disadvantageous specific people. In hospitals, physicians frequently confront ethical difficulties that need appropriate abilities and the capacity to detect and manage. For research to be ethical, it must also be of such high quality and performed in such a way that it produces known and usable knowledge. Youngsters have a reduced ability for comprehension and may be more susceptible to compulsion. As a result, kids are seen as a particularly vulnerable demographic, and specific provisions for children are included in many standards. The level of risk permissible for minors participating in research is an important topic in these clauses. While it is widely acknowledged that children deserve special care due to their fragility, there is growing concern that children in general should not be disadvantaged by a lack of information because of decreasing research activities. The purpose of this study was to examine the ethical issues faced by physicians and nurses with medical education and pediatric care responsibilities, as well as whether those issues are related to their workplace, medical specialty, and area of clinical practice, as well as the primary role of parents and children in adhering to these ethics.