In the Value Added Tax (VAT) system some goods and services, such as banking services, are exempted from taxes. Based on theoretical foundations, exempt treatment leads to several distortions and inefficiencies in the economy. In order to understand the importance of exemption on macroeconomic fluctuations as well as the fundamental role of financial intermediaries in economy shocks, this study...

this research is intended to present an elucidation of interaction between textual context and circumstantial context while comprehending the text. this interaction is maintained in a specific hermeneutic circle of comprehending the text. the qur’ān is divine word and has characteristics that demands hermeneutic circle proportionate to it. therefore, in this research the characteristics influen...

Segmenting brain tissue from MR scans is thought to be highly beneficial for brain abnormality diagnosis, prognosis monitoring, and treatment evaluation. Many automatic or semi-automatic methods have been proposed in the literature in order to reduce the requirement of user intervention, but the level of accuracy in most cases is still inferior to that of manual segmentation. We propose a new b...

Climate changes, failure to complete the natural cycle of water in the city due to unsustainableconstruction of the urban environments and increase of impervious surfaces, lack of nutrition of undergroundaquifer in the cities, unsustainable management of stormwater and the floods due to them in the periods of rainfallcaused to provide an approach that is called water sensitive urban design. Thi...