153 research outputs found
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems - a flat tax and a progressive but simpler three-brackets tax system. He demonstrates that simpler tax structures with lower tax rates could achieve at least equal revenue and distributional objectives and are superior in terms of efficiency and equity. (The findings are robust when Bulgaria's significant tax evasion is included). But tax changes since 1992 have, if anything, moved Bulgaria even further from a simple income tax system: the number of rates and brackets increased from 7 to 10, and the levels of exemption remain unchanged. (Complex, higher rates complicate administration and enforcement and provide incentives for tax evasions. And in the alternative systems the author explores, the poor are protected with higher exemptions.) Fortunately, the country's personal income tax structure began to move toward less nominal progressivity after Bulgaria's 1997 tax reform program. The tax rate in thetop income bracket was reduced from 52 percent to 40 percent, the number of tax brackets was halved, and the exemption level was increased 20 percent (reducing tax burdens on the poor).Environmental Economics&Policies,Public Sector Economics&Finance,Regional Governance,Tax Policy and Administration,Economic Theory&Research,Governance Indicators,Economic Theory&Research,Public Sector Economics&Finance,Environmental Economics&Policies,Tax Policy and Administration
Inter-Relationship Between the Periodontium and Contours of Artificial Crowns - a Review
K. Fareed, BDS, MS*; R. Omar, BSc, BDS, LDSRCS, MSc, FRACDS**
*Lecturer, Department of Restorative Dental Sciences, King Saud University, College of Dentistry
**Associate Professor and Chairman, King Saud University, College of Dentistry,P.O. 60169,
Riyadh 11545, Saudi ArabiaThe subject of axial contour of artificial crowns has and continues to be highly controversial. Much of the controversy centers around whether the gingival sulcus is really in need of protection from buccal and/or lingual convexities, or whether a flatter emergence profile affords "self-cleansing" muscle action. Evidence is reviewed in this part which suggests that overcontouring is probably more detrimental to gingival health than undercontouring. The critical role played by proper tooth reduction in attaining correct axial contour is shown and a rationale presented for the important interplay between preparation design, properties of the restorative materials to be employed, and physiologic contour.Corresponding Author:
Dr. K. Fareed, Department of Restorative Dental Sciences, P.O. Box 60169, Riyadh 11545, Saudi Arabi
The Future of Freedom (audio)
To the popular mind - and most politicians - more democracy means more freedom. Not so, according to Fareed Zakaria, author of The Future of Freedom: Illiberal Democracy at Home and Abroad, which is described as “one of the most important books on global political trends to appear in the past decade.” Widely respected for his ability to spot economic and political trends around the world, Zakaria will shed light on the complex interaction between economics and politics, on America’s role in the world - particularly pertinent with allied forces attempting to bring freedom to Iraq by imposing democratic standards, and on the way in which democracy is changing every aspect of our lives - from economics and technology to politics and culture
Online-business in Afghanistan, current trend and challenges ahead: A conceptual study / Abdul Fareed Delawari.
This is a conceptual paper about the current trend and challenges of online business in Afghanistan. Since more than 10% of the population in Afghanistan has access to the internet, some businesses materialize this opportunity and offer a variety of products online in the capital and some other big cities. The author has found that these businesses are formed based on Cash on Delivery Model (COD). Identified challenges of online businesses such as lack of opportunity entrepreneurs, security, low purchasing power, corruption, lack of infrastructure and regulatory initiatives, house addressing, IT literacy and social trust as well as internet accessibility have been discussed in three different but interconnected concepts namely; entrepreneurs, government and society
Efficacy of mouth rinses on dental plaque and gingivitis: A randomized, double-blind, placebo-controlled clinical trial
Introduction: Over the years chlorhexidine (CHX), triclosan and sodium fluoride (NaF) mouth rinses are used alone or combined in the prevention of dental diseases. However, at present little is known about the combined effects of NaF + triclosan and CHX + NaF + triclosan mouth rinses on reducing dental plaque and gingivitis. Aim: The aim was to determine the efficacy of mouth rinses used as adjuncts to regular oral hygiene measures on reducing dental plaque and gingivitis. Materials and Methods: A randomized, placebo-controlled, double-blind, parallel-group study was conducted for 6-month, among 12-15 years old school children in Nellore, India. Eligible subjects (n = 210) with consent were randomly allocated to four groups and were provided with a mouth rinse (Group A = 0.2% CHX; Group B = 0.05% sodium fluoride + 0.03% triclosan; Group C = 0.2% CHX + 0.05% sodium fluoride + 0.03% triclosan; Group D = Placebo). All subjects used 10 ml of mouth rinse, once daily for 60 s. The clinical parameters evaluated were plaque index (PlI) and gingival Index (GI). Statistical significance within and between four groups was tested using one-way analysis of variance (ANOVA), repeated measures ANOVA with post-hoc and paired t-test. Results: At the end of clinical trial, the three test groups showed statistically significant (P < 0.001) reduction in PlI and GI scores compared with placebo group. Conclusion: The active agents demonstrated highly potent antiplaque and antigingivitis properties when compared to placebo
HNF1A-MODY Mutations in Nuclear Localization Signal Impair HNF1A-Import Receptor KPNA6 Interactions
#nofulltext# --- Fareed, Fareed M. A. (Arel Author), Çapan Yalçın, Özlem (Arel Author)Mutations in hepatocyte nuclear factor (HNF)1A gene cause the most common form of Maturity-onset diabetes of the young (MODY), a monogenic subtype of diabetes mellitus. Functional characterization of mutant proteins reveals that mutations may disrupt DNA binding capacity, transactivation ability and nuclear localization of HNF1A depending on the position of the mutation. Previously identified Arg271Trp and Ser345Tyr mutations in HNF1A were found to be defective in nuclear localization. Arg271 residue resides in a region similar to classical nuclear localization signal (NLS) motif, while Ser345 does not. Importin alpha family members recognize NLS motifs on cargo proteins and subsequently translocate them into nucleus. Here, we first investigated the nuclear localization mechanism of wild type HNF1A protein. For this purpose, we analyzed the interaction of HNF1A with three mouse homolog importin alpha proteins (KPNA2, KPNA4 and KPNA6) by co-immunoprecipitation assay and molecular docking simulation. Hereby, KPNA6 was identified as the main import receptor, which is responsible for the transport of HNF1A into the nucleus. Immunolocalization studies in mouse pancreatic cells (Min6) also confirmed the co-localization of HNF1A and KPNA6 in the cytoplasm. Secondly, the interaction between KPNA6 and mutant HNF1A proteins (Arg271Trp and Ser345Tyr) was assessed. Co-immunoprecipitation studies revealed a reduced interaction compared to wild type HNF1A. Our study demonstrated for the first time that HNF1A transcription factor is recognized and transported by importin/karyopherin import family, and mutations in NLS motifs may disrupt the interaction leading to nuclear localization abnormalities and MODY phenotype
"L\u27Ère des Révolutions," de Fareed Zakaria - Une imposture aux dépens des vivants et des morts
"A Era das Revoluções", de Fareed Zakaria, publicado em 2024, tem como fio condutor a relação entre revoluções passadas (nos Países Baixos, Inglaterra, Estados Unidos e França) e as transformações atuais, que ele qualifica enquanto revolucionárias. O autor divide a história em duas tradições: uma revolucionária holandesa e anglo-saxã, que levou ao liberalismo, e outra originada na Revolução Francesa, que gerou regimes autoritários “iliberais” ou populista. Para Zakaria, a França figura como uma espécie de pecado original, cujas consequências moldaram as “revoluções” contemporâneas. A “marca de nascença” do iliberalismo francês estaria presente em cenários tão díspares quanto a Rússia de Lênin, os Estados Unidos de Trump e a China contemporânea. A resenha critica o livro por sua superficialidade e omissões – com a desconsideração completa do impacto das Revoluções Caribenhas e Sul-Americanas – e pelo uso desonesto da historiografia que é mencionada ao longo do próprio livro."La Era de las Revoluciones," de Fareed Zakaria, publicada en 2024, tiene como hilo conductor la relación entre las revoluciones pasadas (en los Países Bajos, Inglaterra, Estados Unidos y Francia) y las transformaciones actuales, que él califica como revolucionarias. El autor divide la historia en dos tradiciones: una revolucionaria holandesa y anglosajona, que llevó al liberalismo, y otra originada en la Revolución Francesa, que generó regímenes autoritarios “iliberales” o populistas. Para Zakaria, Francia figura como una especie de pecado original, cuyas consecuencias han moldeado las “revoluciones” contemporáneas. La “marca de nacimiento” del iliberalismo francés estaría presente en escenarios tan dispares como la Rusia de Lenin, los Estados Unidos de Trump y la China contemporánea. La reseña critica el libro por su superficialidad y omisiones – con la completa desconsideración del impacto de las Revoluciones Caribeñas y Sudamericanas – y por el uso deshonesto de la historiografía mencionada a lo largo del propio libro."The Age of Revolutions," by Fareed Zakaria, published in 2024, focuses on the connection between past revolutions (in the Netherlands, England, the United States, and France) and current transformations, which he describes as revolutionary. The author divides history into two traditions: a Dutch and Anglo-Saxon revolutionary tradition that led to liberalism, and another rooted in the French Revolution, which resulted in authoritarian "illiberal" or populist regimes. According to Zakaria, France represents a sort of original sin, whose consequences have shaped contemporary "revolutions." The "birthmark" of French illiberalism is evident in scenarios as diverse as Lenin\u27s Russia, Trump\u27s United States, and contemporary China. The review criticizes the book for its superficiality and omissions – notably the complete disregard of the impact of Caribbean and South American revolutions – and for the dishonest use of historiography referenced throughout the book."L\u27Ère des Révolutions," de Fareed Zakaria, publié en 2024, a pour fil conducteur la relation entre les révolutions passées (aux Pays-Bas, en Angleterre, aux États-Unis et en France) et les transformations actuelles, qu\u27il qualifie de révolutionnaires. L\u27auteur divise l\u27histoire en deux traditions : une révolutionnaire néerlandaise et anglo-saxonne, qui a conduit au libéralisme, et une autre issue de la Révolution française, qui a engendré des régimes autoritaires "illibéraux" ou populistes. Pour Zakaria, la France figure comme une sorte de péché originel, dont les conséquences ont façonné les "révolutions" contemporaines. La "marque de naissance" de l\u27illibéralisme français serait présente dans des scénarios aussi disparates que la Russie de Lénine, les États-Unis de Trump et la Chine contemporaine. La critique du livre souligne sa superficialité et ses omissions – avec la non-considération complète de l\u27impact des révolutions caribéennes et sud-américaines – ainsi que l\u27utilisation malhonnête de l\u27historiographie mentionnée tout au long de l\u27ouvrage
Effect of nitrous oxide psychosedation on Pantographic tracings. A preliminary study
The form and reproducibility of pantographic tracings under the influence of relaxant drugs and in patients with muscle dysfunction and TMJ disorders, tend to emphasize the dominance of the neuromuscular factors. The purpose of this study was to demonstrate the effect of nitrous oxide induced psychosedation, on the reproducibility of pantographic tracings of border movements of the mandible. This study included four male subjects (with no signs and symptoms of muscular dysfunction and temporomandibular joint problems). Operator guided border tracings were recorded using the Denar pantograph. Three sets of tracings were recorded: (1) three tracings prior to sedation (Tracing I); (2) one tracing prior to sedation and two after sedation (Tracing II); (3) three tracings after psychosedation (Tracing III). The coincidence of tracings I, II, and 111 were statistically analyzed applying the chi-square (X2) analysis. There was a significant difference in the coincidence of tracings between Tracings 1 and II (X2 = 14.892). There was no significant difference in the coincidence of tracings between Tracings I and III (X2 = 1.338). This suggests that nitrous oxide psychosedation produces a centrally induced relaxation of the musculature, by possibly eliminating the extraneous anxiety producing factors.Corresponding Author:
Dr. Fareed Kamal
Department of Restorative Dental Sciences, College
of Dentistry, King Saud University, P.O.Box 60169, Riyadh, 11545, Saudi Arabi
The Effects of Fresh Fruit Extracts and Commercially Available Fruit Extracts on the Growth of Streptococcus mutans — An In Vitro Study
Resistance of antibiotics towards pathogenic microorganisms has led to the continuous search of natural plant products as a potential alternative for synthetic antibiotic agents. Many plant produces have shown promising results towards this end. This has led to commercialization and packaging of plant produce especially fruits. However, much research needs to be conducted to assess the potential benefits of commercially available plant produce compared to the natural ones. Consumable food items have both positive and bad effects, and their antibacterial effects on various microorganisms found in the oral cavity are good. To comparatively evaluate the effects of fresh fruit extracts and commercially available juice of Apple, Guava and Pomegranate on the growth of Streptococcus mutans. The present study describes the antibacterial activity of three selected fresh fruit extract and their commercial counterparts (Apple, Pomegranate and Guava) on Streptococcus mutans. Antimicrobial activity of fruit juices (fresh and commercial) was tested by well diffusion assay by an inhibition zone surrounding the well. The aim of the study was to comparatively evaluate the antibacterial activity of three fruit juices on Streptococcus mutans. Analysis of the results revealed the highest antibacterial activity for Fresh fruit extract of Guava towards Streptococcus mutans with a mean diameter of inhibition zone (DIZ) value of 11.26 ± 0.53(P>0.01) and the least was exhibited for commercial juice of pomegranate with a mean diameter of inhibition zone (DIZ) 2.20 ± 0.25 (P>0.01). The results obtained in this study clearly demonstrated a significant antimicrobial effect of fresh fruit extract of guava against Streptococcus mutans. However, preclinical and clinical trials are needed to evaluate biocompatibility and other effects, but in vitro observation of fresh fruit extracts of selected fruits appears promising. Keywords: Antimicrobial, Fruit Juice, Microorganism, Agar well diffusion method, Apple (Malus domestica), Psidium guajava, Pomegranate (Punica granatum
A time series analysis of determinants of FDI in Afghanistan: which one matters the most, security or economic growth? / Abdul Fareed Delawari
Afghanistan has been practicing market economic system since 2002. Since then, the government has been initiating different policies and announced various incentives to attract foreign direct investment (FDI) to the country. However, the outcome has not been satisfactory due to several political and economic factors. This paper explores the relationship between security, economic growth and FDI in Afghanistan, using ARDL model. The paper covers a period from 2002 to 2016. The empirical results of this study show that there is a negative long-term relationship between security and FDI. Hence, the author concludes that, to attract FDI to the country, insuring security should be the top priority of the government of Afghanistan
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