ORIGINAL RESEARCH ARTICLE | July 30, 2018
Comparative Analysis of the Tax System in ASEAN Countries (Comparative Study of Tariff Pricing Income Tax and Value Added Tax in Indonesia, Malaysia and Thailand Countries)
Endang Mahpudin, Memen Kustiawan
Page no 779-785 |
10.21276/sjbms.2018.3.7.3
The existence of taxes in a country is a very important source of income in
supporting national development. Developed countries are required to manage their
taxes effectively and efficiently. Differences in the taxation system in each country
become things that need to be studied more deeply for each country. Assessments are
conducted to see the application of a good or complex system implemented in a
country. A dministration of taxation as a system is a set of elements of legislation,
facilities and infrastructure, and taxpayers are interrelated jointly perform the
functions and duties to achieve certain goals. The rates of income tax in each country
are regulated in regulations based on policies set by each country, such as Indonesia is
regulated in Law no. 36 of 2008 which is one part of the tax administration.
Comparison of income tax rate and value added tax in each country to be one of the
reference writers to know which countries between Indonesia, Malaysia, and Thailand
that have tax system and tax rate effective and efficient. Optimization of tax revenue
not only on tariffs, but also through a combination of tax structures that can minimize tax
evasion, and tax smuggling.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Changing Trends in Invasive Streptococcal Infections: Experience in a Tertiary Care Hospital, Saudi Arabia
Elham E. Bukhari, Fahad Almogilaith, Fawzia Alotaibi, Akram M Nurhussen
Page no 185-190 |
10.21276/sjpm.2018.3.7.3
Streptococci cause a diverse array of infections. Changing trends in
Streptococci causing invasive disease was noticed. This analysis aims to elucidate
epidemiological trends amongst various invasive streptococcal diseases (IPD).
Surveillance data was abstracted from the Electronic microbiology System for
confirmed cases of alpha and Beta-hemolytic streptococci. A total of 91 isolates of
streptococci were included. Streptococcus mitis 23 (23.9 %), was the most common
isolate followed by Streptococcus agalactiae (Group B) 20 (20.8%) Streptococcus
pneumoniae 14 (14.5%) Streptococcus pyogenes (Group A) 7 (7.29%), Streptococcus
salivarius 7 (7.29%) and 20other different streptococcal species including
(Streptococcus gordonii 5 (5.2%), Streptococcus parasanguinis5 (5.2%), Streptococcus
sanguinis 4 (4.1%) Streptococcus species 1 (1%) Streptococcus anginosus 1 (1%),
Streptococcus gallolyticus 1(1%), Streptococcus infantarius 1 (1%), Streptococcus
intermedius 1 (1%), Streptococcus thermophilus 1 (1%)). Of 91 isolates identified cases
of invasive disease, Children ≥1-5 years had the highest incidence for Invasive
streptococcal disease (20.4%), Among the IPD, Bacteremia was the most frequently
reported clinical manifestation for 64 (70.3%), followed by Invasive soft tissue
infection 18 (19.7%) then meningitis 9 (9.8%). There is high prevalence of invasive
disease in the study population.
REVIEW ARTICLE | July 30, 2018
Declarations to Multilateral Conventions in the Penal Field – Role and Significance to Authorities in Bosnia And Herzegovina and Some Other East European Countries
Anton Girginov & Habil
Page no 49-58 |
10.36348/sijlcj.2018.v01i03.001
This paper deals with a specific and rarely studied issue of Bosnia and Herzegovina in the field of international judicial cooperation in criminal matters. This is the common problem of successfully working with declarations to multilateral legal instruments. In view of this, the aim of my presentation is to find better solutions to this problem by identifying and correcting basic mistakes and unjustifiable omissions in making use of such declarations. For this purpose special attention is given, initially, to the hierarchy of legal instruments: domestic law and international agreements. It is well-known that in Civil Law (Continental-European, Latin) countries, international agreements are applicable directly, without any enabling legislation, and override domestic law which contradicts them. The priority of such agreements is indisputable in such countries. Belonging to this group of countries, Bosnia and Herzegovina makes no exception. As a result, where Bosnia and Herzegovina is a Party to some international agreement, it cannot unilaterally change anything in this agreement: either by means of its domestic law or in any other way. However, when the international agreement is a multilateral convention, Bosnia and Herzegovina is in the position to unilaterally modify it. The sole and irreplaceable means to reach this goal is a reservation or in some sense a declaration to the multilateral convention. Nevertheless, there are cases where the legislation of this country has not taken into consideration the inability of its own domestic law to change multilateral conventions. This makes it necessary to discuss those cases and explain the need of resorting to declarations, in particular, for the purpose of producing the desired result.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Spectrum of Diseases in Nephrectomy Specimens
Dr. K. Ramakrishna Reddy, Dr. Sridevi Chennamadhavuni
Page no 191-195 |
10.21276/sjpm.2018.3.7.4
The first successful nephrectomy was performed by the German
surgeon Gustav Simon on August 2, 1869 in Heidelberg. There are various indications
for this procedure, such as renal cell carcinoma, a non-functioning kidney (which may
cause high blood pressure) and a congenitally small kidney. Study period was between
June 2014 and March 2018. Total nephrectomies done during this period were 146.
Nephrectomies constituted 0.94 % of all the specimens received. Among them 94 were
males and 52 were females constituting 64.4 % males and 35.6 % females respectively.
In this study, among the 146 nephrectomies, majority was non-neoplastic lesions (114
cases) and 32 cases were neoplastic lesions. Among the 19 cases of renal cell
carcinoma, majority cases were of clear cell pattern (8 cases), clear cell with papillary
pattern, clear cells with anaplastic areas, chromophil type and chromophobe type, renal
cell carcinoma –sarcomatoid variant. Occurrence of various pathological conditions
such as infective, inflammatory and neoplastic lesions is common and incidental. Early
diagnosis and treatment of the infective and inflammatory conditions will save the
kidneys. In case of neoplastic lesions early identification of clinical features and proper
usage of various diagnostic modalities will limit the Nephrectomies.
CASE REPORT | July 30, 2018
The Freedom to Withdraw from Political Party Membership in the Ethiopian Law: A Case Based Analysis
Leake Mekonen Tesfay
Page no 64-73 |
10.36348/sijlcj.2018.v01i03.003
One of the fundamental rights the FDRE Constitution acknowledges is the freedom of political party membership. To this effect, the Revised Political Parties Registration Proclamation, which regulates the details of political party membership, allows a political party member to withdraw from membership at any time. It does not provide for any formality. However, the Cassation Bench of the Federal Supreme Court has decided in Unity for Justice and Democracy Party v Blue Party (File No.112091, decided on 06 May 2015 (Miyazia 28, 2007 E.C.) that a political party member cannot withdraw and be a member of another political party without notifying the former political party in writing. This case comment examines the appropriateness of this decision from the perspective of the right to political party membership. The case comment analyses the constitutional and legal provisions pertinent to the right to political party membership in Ethiopia. Relevant provisions of international human rights instruments are also explored. To share a lesson from comparative experience, the experience of the Israeli and Kenyan legal systems is examined. This author argues that the law does not require a written withdrawal notice. This enables a political party member to terminate his/her membership not only with written withdrawal notice rather by all other possible ways, including by taking new membership in another political party.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Evaluation of Direct Detection of Mycobacterium tuberculosis Complex in Tissue Specimens Using XPERT MTB/RIF Assay
Dr. Shaveta Kataria, Dr. Shilpa Arora, Dr. Neerja Jindal, Dr. Navtej Singh
Page no 196-200 |
10.21276/sjpm.2018.3.7.5
India has the World’s largest burden of tuberculosis and approximately 15-
20% of these cases have extrapulmonary disease (EPTB). The diagnosis of tuberculosis
from tissue specimens is usually made by histopathological examination (HPE).
However, histopathology does not always give specific findings and needs more than
one week for final reporting. In 2013, WHO endorsed Xpert MTB/RIF assay for the
rapid diagnosis of EPTB. In the present study the efficacy of this assay to diagnose
tuberculosis from tissue specimens was assessed, taking composite reference standard
(CRS) as reference standard. A total of 63 consecutive specimens of EPTB (June 2016
to May 2017), one showed the growth of non-tubercular mycobacterium on culture and
was excluded from the study. Among the remaining 62 specimens, the most common
were female genitourinary specimens (endometrial biopsies)- 30.64%, followed by
vertebral tissue 29.03% and bone tissue 9.68%. The positivity shown by smear
microscopy and HPE was 12.9% each, culture 14.52% and Xpert MTB/RIF assay
32.26%. The sensitivity and specificity of Xpert MTB/RIF assay in comparison to
culture were 100% and 79.25% respectively. Whereas, CRS which includes smear
microscopy, culture, histopathological, clinical and radiological findings, as reference
standard, Xpert MTB/RIF assay showed sensitivity 64.52%, specificity 100%. This
study suggests that Xpert MTB/RIF assay has good diagnostic potential for the rapid
diagnosis of tuberculosis in tissue specimens, which could help in the timely initiation
of antitubercular treatment and prevention of progression to irreversible changes.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
The Impact of Government Policy on Industrial Forest Plantation Management for Indigenous People in North Gorontalo
Nirwan Junus, Ismail Tomu, Karlin Z. Mamu
Page no 59-63 |
10.36348/sijlcj.2018.v01i03.002
The policy on the management of Industrial Forest Plantation (HTI) is a great opportunity for the local government of North Gorontalo Regency to develop the potential and quality of forest resources. This study aims to examine the impact of government policies on the management of Industrial Forest Plantation for indigenous peoples in North Gorontalo District. Data collection methods are carried out through survey stages, namely field observations, interviews and Focus Group Discussion (FGD) activities with stakeholders. The results obtained that the Industrial Plantation Forest policy on the one hand have a positive impact, but on the other hand have a negative impact. The positive impact is that it can spur regional and rural economic growth and open jobs to overcome unemployment. In addition, the negative impact is a decrease in community agricultural yields and interventions in the utilization of forest products. It is suggested that the regional government provide assistance and supervision on the policies of Industrial Plantation Forests which cover the ownership of Industrial Plantation Forests and community lands. So that the community has certainty about structuring the HTI work area, and the community can actively participate without causing conflict.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Clinicopathological and Immunohistochemical Study of Synovial Sarcoma: A Series of 42 Cases from Single Institution
Deepthi B, Uppin SG, Challa S, Uppin MS, Paul TR, Prayaga AK
Page no 201-210 |
10.21276/sjpm.2018.3.7.6
Synovial sarcoma is a translocation associated sarcoma characterized by
SS18 – SSX1/2 fusion. It is one of the common adult soft tissue sarcomas
predominantly affecting lower extremities. In resource poor settings, exact
characterization by molecular methods may not be feasible always. In our study we
attempted to study the clinical profile, histomorphology and immunoprofile of cases
diagnosed as synovial sarcomas. Forty two cases diagnosed as synovial sarcomas based
of presentation, histomorphology and immunopanel were analysed .The median age of
presentation was 26 years with male to female ratio of 1.5:1. Majority of the sarcomas
were of monophasic type (83%) with predominant hemangiopericytomatous pattern
(67%) followed by fascicular pattern (48%). Tumor size was greater in adults older than
20 years when compared to younger age group. Tumors with large areas of calcification
were seen with significantly low mitotic index.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Knowledge and Prevention of Lassa fever among Adults in a Rural Community in Southern Nigeria
Ekanem Anyiekere Morgan, Ekwere Timothy Amos, Akwaowo Christie Divine, Akpanekpo Emaediong Ibong, Mbaba Etieno Mfon, Monday Hope Anietie, Umoh Jane Sylvester, Akwaowo UtibeSamuel
Page no 393-399 |
10.36348/sjm.2018.v03i07.009
Lassa fever is a disease of public health importance with high mortality and morbidity especially among rural dwellers.This study was done to determine the knowledge of transmission, risk factors, prevention, symptoms and the preventive practices against Lassa fever among adults in Ukpom, a rural community in Akwa Ibom State, Nigeria. A community based descriptive cross-sectional study was done among 228 adults selected by multi-stage sampling in 2016 using a pre-tested interviewer-administered questionnaire and analysed with SPSS.Ninety point eight percent (90.8%) claimed to have heard of Lassa fever mainly through radio and TV (64.9%). The majority knew that consuming food contaminated with rat feces and urine (88.6%) including eating poorly cooked rats (82.5%) transmits Lassa fever. Most knew that a clean environment (95.2%), proper covering of food (93.4%), no holes in homes (93.4%) and not eating rats (89.5%) prevents Lassa fever .The top 2 risk factors for Lassa fever known were non- covering of food (91.7%) and poor refuse disposal (89.9%). Common symptoms known were headache (69.3%), fever unresponsive to antibiotics (68.4%) and vomiting (66.2%). Major practices to prevent it were covering of food (98.2%), not eating rats (97.4%) and keeping a clean environment (95.6%). Only 15.8% stopped burning bushes, 32.9% stopped drinking garri and 17.5% fumigated their houses as practices to prevent Lassa fever. Age was significantly associated with level of knowledge. (p=0.000). Good level of knowledge of Lassa fever was found among community members though some misconceptions still existed. Intensified health education is recommended.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Evaluation of Antibacterial Potential of Silver Nitrate – An In vitro Approach
Pramila M, Meenakshisundaram M, Prabhusaran N, Lalithambigai R, Karthik P
Page no 211-214 |
10.21276/sjpm.2018.3.7.7
The exploration of antibiotic and antiseptic resistance in the hospitals are
happened by various reasons including continuous usage of same antiseptics and
disinfectants for surface cleaning, inappropriate and misuse of antimicrobials, No
follow up of the patients and discontinuation of the course of drugs. This may create a
demand for new and long term effective drugs against antibiotic resistance. Comparing
to the chemicaly fabricated drugs, metals are considered as the better choice of
replacement. From the ancient times, the basic understanding of antimicrobial
properties of metal particles like silver, mercury, copper and arsenic are quite available
in practice; but their scientific evidences are lacking. Thus this study may provide some
information related to the determination of in vitro antibacterial activity of various
concentrations of silver solution against several bacterial pathogens isolated from
wounds. The evident record of this study highlighted that 10-2 mM silver solution
showed maximum bactericidal effect on Staphylococcus aureus, Providencia rettigeri
and Pseudomonas aeruginosa with 17mm, 16mm and 16mm inhibitory zone
respectively. Other test bacterial species also inhibited but not upto the mark. We may
recommend the high concentration of silver solution in the form of antiseptic spray as
surface bactericidal mask for wound management.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Seroprevalence of TORCH Infections in Women with Bad Obstetric History in North West Region of Rajasthan
Madhavi Vyas, Rahul Acharya
Page no 355-357 |
10.36348/sjm.2018.v03i07.003
Bad obstetric history(BOH) is specific to women specially during childbearing age, causes by TORCH group (Toxoplasma gondii, Rubella virus, Cytomegalovirus (CMV), Herpes simplex virus) and others agents like Chlamydia trachomatis, Treponema pallidum, Neisseria gonorrhoeae, HIV,etc The objective of the study is to evaluate the incidence of TORCH infections in pregnancy wastage in women with bad obstetric history (BOH).The study included 200 women aging from 15 to over than 46years with bad obstetric history and 75 clinically normal women with previous normal full term deliveries. Serological evaluation for TORCH infections was carried out by IgM ELISA method. Seropositivity for toxoplasma was 27.33%, rubella 21.66%, cytomegalovirus 34.33% and herpes simplex virus 17.66 with high frequency of stillbirths 94.11 %, Maximum number of cases of abortion (27.27%), intrauterine growth retardation (9.37%), intrauterine death (17.64%) and preterm labor (18.18%) was associated with toxoplasma infection. Seropositivity in women with BOH is demonstrates a strong association between the infectious agents (Toxoplasma, Rubella and CMV)) A previous history of pregnancy wastage and the serological reaction for TORCH infections during current pregnancy must be considered while managing BOH cases so as to reduce the adverse fetal outcome.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Assessment of Forest Biomass of Gorakhpur District of Uttar Pradesh
Atiqua Tajdar, Mohammad Hashim, Anushree Nagpal, Suman Gaur
Page no 524-528 |
10.21276/haya.2018.3.7.2
Forest and its bi-product (often called as biomass) are the essential part of
environment. Forest is directly or indirectly serving human being from the very
beginning. Three forest ranges of Gorakhpur district of Uttar Pradesh namely Banki,
Tilkonia and Pharenda are the reserved forest which have Sal (Shorea Robusta) and
Sagaun (Tectona Grandis) as the dominant species. The biomasses generated from the
three forest range are mainly dry leaves and twigs which are generally used as litter.
The biomass production of three forest ranges are 2782.91 Kt. The trees are mostly
mature in which the results state that the Sal plantation forest are with less Above
Ground Biomass. It is revealed that plantation forest has large tree population with
less DBH class. The plantation forest has greater carbon stock as well as great carbon
sequestration potential than any other forest.
ORIGINAL RESEARCH ARTICLE | July 30, 2018
A Comparative Study of Lichtenstein Tension Free Hernia Repair in Local Anaesthesia versus Spinal Anaesthesia
Lanka Shivaramprasad
Page no 346-349 |
10.36348/sjm.2018.v03i07.001
The incidence of inguinal hernia is very common especially in older individuals. Often patients are unaware of the presence due to absence of any symptoms unless detected accidentally or detected in those causing presence of pain or other symptoms. The anterior open inguinal hernia repair with mesh was described by Lichtenstein in 1989. This tension free operation has become popular. We in the present study operated on the patients with uncomplicated unilateral inguinal hernia with Lichtenstein tension free technique under Local Anesthesia and Spinal Anesthesia to evaluate their outcomes. Methods: This prospective study was conducted in the Department of General Surgery, Prathima Institute of Medical Sciences, Naganoor, Karimnagar. A total of 74 patients admitted to the hospital with the diagnosis of uncomplicated inguinal hernia were included in the study. They were divided into two groups Group I (LA) included 36 patients and group II [GA] 38 patients. The investigations required as routine for diagnosis and to test the sensitivity to the local anesthetic night before surgery. Lichtenstein tension free hernioplasty is performed irrespective of type of anesthesia. The postoperative pain was measured with the Visual analogue scale (VAS) at 4h, 8h, 12h & 24h. Results: Mean time taken for duration of surgery in LA group is 58.8 + 6.02 minutes & in SA group is 56.6 + 6.74 minutes. P = 0.246 not significant. Mean time spent in operating room in LA group is 68.1 + 6.35 minutes & in SA group is 76.4+6.52 minutes with a significant P value of <0.01. The mean VAS score at 4h, 8h, 12 h, & 24h for LA group was low when compared to the SA group. The maximum VAS score was observed at 8h in both the groups and less in LA group at 3.13 ± 1.26 as compared to SA group 4.31 ± 1.66 at 12 hours also VAS was less in LA at 1.97 ± 1.02 as compared to SA 3.15 ± 1.88. Conclusion: From our study it is observed that Lichtenstein tension free hernioplasty done under local anesthesia offers following several advantages over spinal anesthesia and it is Safer even in the patients with medical comorbidities and on antiplatelet therapy. Therefore local anesthesia may be considered as the anesthesia of choice for Lichtenstein tension free hernioplasty for an uncomplicated, primary, inguinal hernia
ORIGINAL RESEARCH ARTICLE | July 30, 2018
Growth of Conocarpus erecuts Seedlings in Different Artificially Developed Saline Sodic Soils
Muhammad Arshad Ullah, Muhammad Rasheed, Imdad Ali Mahmood, Badar-uz – Zaman, Syed Ishtiaq Hyder
Page no 529-534 |
10.21276/haya.2018.3.7.3
Salinity and bad quality irrigation water is very common problem in
Pakistan due to limited rainfall, more evapo-transpiration and high temperature. So,
there is need to select salt tolerant plants. In view of that a pot experiment was
conducted to study the growth performance and ionic composition of Conocarpus
erectus L. under saline – sodic conditions. Sixteen treatments i.e. (T1=<4(dSm-1) + <15
(mmol L-1)1/2, T2= 20(dSm-1) + 20 (mmol L-1)1/2, T3= 20(dSm-1) + 40 (mmol L-1)1/2, T4=
20 (dSm-1) + 60 (mmol L-1)1/2, T5= 20 (dSm-1) + 80(mmol L-1)1/2, T6= 20(dSm-1) + 100
(mmol L-1)1/2, T7= 30(dSm-1) + 20(mmol L-1)1/2, T8= 30(dSm-1) + 40(mmol L-1)1/2, T9= 30
(dSm-1) + 60(mmol L-1)1/2, T10= 30 (dSm-1) + 80(mmol L-1)1/2, T11= 30(dSm-1) + 100
(mmol L-1)1/2, T12= 40(dSm-1) + 20(mmol L-1)1/2, T13= 40(dSm-1) + 40(mmol L-1)1/2, T14=
40 (dSm-1) + 60(mmol L-1)1/2, T15= 40 (dSm-1) + 80(mmol L-1)1/2 and T16= 40(dSm-1) +
100 (mmol L-1)1/2) were evaluated in order to assess their effect on plant growth and
ionic composition. Results revealed that increasing levels of salinity and sodicity had
negative effect on all plant growth parameters i.e. plant height, number of leaves and
branches. While owing to dual stress of salinity and sodicity minimum percentage
increase over control was noticed in T16 having EC (40 dSm-1) and SAR 100 (mmol L-
1)1/2. Results showed that sodium concentration increased with increasing salinity/
sodicity, while potassium in leaf samples was decreased. Maximum K/ Na was
depicted in control while minimal at the highest level i.e. T16.
CASE STUDY | July 30, 2018
Patient with Substance Abuse: A Case Study
Komal Zafar, Umaiza Bashir
Page no 411-417 |
10.36348/sjm.2018.v03i07.012
The client M.H was 23 years old male, referred by his psychologist for the management of his addiction that he sniff and injects heroin, aggressive behavior, restless and body pain. An assessment was done through Clinical interview, Behavioral observation, Subjective ratings, Anger scale and Mental Status Examination which results shows the client was orientated to person, place and time. Other subjective ratings like aggressive behavior of client which he rate on 10 scale and insight about addiction on 5. The client was diagnosed with “other (or Unknown) Substance Withdrawal”. Different management techniques were used like, Distraction techniques, Psychoeducation and Disease concept were given to the client. The overall response toward therapeutic intervention was productive. Total number of 10 sessions was done with the client