AMA International University

This paper examines the regressive nature of the value-added tax and proposes an integrated framework combining a uniform value-added tax rate with progressive, digitally administered rebates. The model was performed using household- and firm-level microsimulations with Monte Carlo methods. It demonstrates that equity can be reached without revenue neutrality being undermined. Simulation results for a calibrated 2024–2025 economy show the proposed rebate structure reduces the effective tax burden on the lowest income quintile from 13.5% to 5.4% of income, delivering a net cash benefit of USD 786.88 and a welfare gain of 6.10%. The policy is projected to generate a robust average VAT revenue of USD 17.44 million, with a 97.8% probability of a positive fiscal impact, while reducing the poverty rate by 2.6% and lowering inequality (Gini coefficient of utility to 0.199). The outcomes present a welfare gain for the poor, a small firm-level effect, and a decrease in poverty and inequality. The results suggest a feasible policy route towards a more equitable tax system, thus promoting indirectly to the United Nations Sustainable Development Goals (SDGs), specifically SDG 8 (decent work and economic growth) and SDG 10 (reduced inequalities).

This study examines the intention to adopt digital banking in Saudi Arabia by integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). It includes Perceived Web Security (PWS) and Age as moderators, addressing trust and security perceptions across user segments in emerging markets. Data were collected from 353 digital banking users in Saudi Arabia using a cross-sectional quantitative design. The model was tested via Partial Least Squares Structural Equation Modeling (PLS-SEM), assessing measurement validity, path significance, moderation, and mediation effects. Predictive accuracy was evaluated with in-sample (R²) and out-of-sample (Q², PLS-Predict) indicators. The results confirmed the significance of core TAM variables—Perceived Ease of Use (PEU), Perceived Usefulness (PU), and Attitude Toward Use (ATU)—on Behavioral Intention (BI). Attitude was a strong predictor of BI, but Subjective Norms (SN) and Perceived Behavioral Control (PBC) were not significant. PWS moderated the ATU–BI relationship, enhancing intention under high security perception, but Age's dual-moderation effect was unsupported. Sequential mediation analysis validated that PEU and PU influence BI indirectly via ATU. This study enhances digital adoption research through a validated dual-level moderation model combining security perception and age. It refines TAM-TPB integration and offers practical insights for creating secure, user-centered digital banking systems tailored to specific cultures.

BackgroundCISC is a valuable procedure for survivors of Spinal Cord Injury to use in managing urinary incontinence, which can cause complications like reinfection by Urinary Tract Infections and problems with the bladder. Nevertheless, many patients with an SCI are still challenged to master CISC; hence, it is essential to identify adequate training strategies.AimThe purpose of this research was to assess the effectiveness of using skill demonstration on the overall effectiveness of CISC in increasing technical proficiency, assertiveness, and self-sufficiency among SCI survivors.MethodsQuasi-experimental research was used in this study, which was carried out at the Paraplegic Centre Hayatabad Peshawar with a sample of 54 participants selected through a convenient sampling technique. Information was obtained with a translated and cross-culturally adapted 12-item checklist of CISC performance that evaluated the performance before and after an intervention with the teaching of hands-on skills. To compare the pre and post-experimental data, the results of the paired sample t-tests and the Chi-square test were obtained to check the efficacy of the behavioral intervention.ResultsThe results showed a positive shift in mean practice scores from pre-intervention (70.25%) to post-intervention (94.52%) in CISC skills, Wilcoxon test p < 0.0001. Concerning the intervention proposal, there was a significant improvement in good practice, with the number rising from 18.5% pre-intervention to 74.1% post-intervention. While receptiveness to change was influenced by education level and previous training in CISC, age and marital status did not impact the results.ConclusionImplementation of skills has demonstrated a positive impact on improving the CISC among SCI survivors and controlling complications. These results indicate the need to include practical cases in the training methods used to teach SCIs to become more self-sufficient in their everyday lives.

This paper studies the risks of not engaging in challenging projects after retirement and emphasizes the importance of active participation in various activities. By finding meaningful pursuits, retirees not only enhance their own lives but can also significantly contribute to the well-being of their communities. Encouraging retirees to explore new interests, volunteer, and engage in fulfilling projects can help mitigate these risks and lead to a more rewarding retirement experience.The authors investigate the factors that spark the retirees' curiosity, particularly within the Arab World and Gulf States (GCC), highlighting the importance of sustaining life purposefulness post-retirement. Through the extensive synthesis of the literature reviewed, the paper presents a novel framework aimed at preserving retirees' contributions, complemented by a toolkit designed to enhance resilience amid transformative eras. The research opens avenues for empirical studies on aging economies within Arab countries, emphasizing readiness for employability and ongoing competency development. It advocates for a roadmap to ignite retiree interests through inquiry-based learning, addressing emerging challenges such as adaptability and learning through exploration.The authors also examine the early retirement trends driven by technological advancements, revealing underutilization of retirees' expertise and proposing methods to mitigate this through structured community involvement. With retirement demographics poised to shift significantly by 2050 in the Arab region, the need for robust pension systems and enhanced social services is underscored. The approach fosters skill transfer and community capacity building through volunteerism, mentorship programs, and intergenerational projects, aiming to integrate retirees as valuable societal contributors. This comprehensive framework re-engineers retirement into enablers phase and risk mitigation phase. The integration of both creates better strategic engagement and lifelong learning, promoting retirees' social interaction, mental stimulation, and overall well-being, ultimately enhancing the socioeconomic fabric of their communities.

Bayes are used to predict the heart diseases. The machine learning algorithms are implemented using R programming language. The performances of the algorithms are measured in terms of accuracy. The functionality of the algorithms are examined and the outcomes were deliberated.

Tele-training in surgical education has not been effectively implemented. There is a stringent need for a high transmission rate, reliability, throughput, and reduced distortion for high-quality video transmission in the real-time network. This work aims to propose a system that improves video quality during real-time surgical tele-training. The proposed approach aims to minimise the video frame’s total distortion, ensuring better flow rate allocation and enhancing the video frames’ reliability. The proposed system consists of a proposed algorithm for Enhancing Video Quality, Distorting Minimization, Bandwidth efficiency, and Reliability Maximization called (EVQDMBRM) algorithm. The proposed algorithm reduces the video frame’s total distortion. In addition, it enhances the video quality in a real-time network by dynamically allocating the flow rate at the video source and maximizing the transmission reliability of the video frames. The result shows that the proposed EVQDMBRM algorithm improves the video quality with the minimized total distortion. Therefore, it improves the Peak Signal to Noise Ratio (PSNR) average by 51.13 dB against 47.28 dB in the existing systems. Furthermore, it reduces the video frames processing time average by 58.2 milliseconds (ms) against 76.1, and the end-to-end delay average by 114.57 ms against 133.58 ms comparing to the traditional methods. The proposed system concentrates on minimizing video distortion and improving the surgical video transmission quality by using an EVQDMBRM algorithm. It provides the mechanism to allocate the video rate at the source dynamically. Besides that, it minimizes the packet loss ratio and probing status, which estimates the available bandwidth.

The English language pronunciation is a sub-skill of speaking modules during the learning process of a second language. Accurate pronunciation is not followed enough by Bangladesh students in speaking English It was found that the participants face barriers while pronouncing English. However, it is ignored and even provided the least attention by them. In order to explore the pronunciation barriers of vowels and consonants of Bangladesh expatriate learners and to identify remedial measures, this study stresses about four aspects of pronunciation: vowel confusion and insertion, missing stress sounds, sounds’ errors cause of written form, and absence of fricatives. The study emphasizes on the value and status of pronunciation and overcame the approach of it among Bangladesh expatriate students. A pronunciation test was conducted with 8 Bangladesh expatriate learners with an age range of 20-25 years and the participants were asked to pronounce 7-8 words in every aspect, recorded their voice and documented for analysis along with observation of the Bangladesh expatriate learners at King Saud University. The study reveals that Bangladeshi students have many errors on the way to the correct vocalization of English sounds, which are mainly the influence of their mother tongue. Bangladeshi Learners could not make the distinction between long and short vowels. To overcome this problem, learners need to participate pronunciation practice in the formal assessment process in addition to language lessons and also focus their attention on conversation through multimedia.