ہجرت مدینہ
ہجرت مدینہ سے قبل کئی مسلمان اذیتوں اور تکلیفوں کے سبب حبشہ ہجرت کر چکے تھے۔وہاں بھی قریش نے پل بھر سکھ کا سانس نہ لینے دیا۔اپنا وفد بھیج کر شاہ حبش سے درخواست کی کہ انھیں اپنے ملک سے نکال دیں۔شاہ حبش نے درخواست مسترد ہی نہیں کی بل کہ مسلمانوں سے کہا کہ میرے ملک میں جہاں چاہو رہو۔اب ایک اور مقام کی طرف مسلمان بہ حکم رسولﷺ مدینہ ہجرت کرنے لگے۔ایک ایک دو دو موقع پاکر جانے لگے۔دوسری طرف قریش کے ظلم و ستم کی وارداتیں بڑھتی گئیں۔ طرح طرح کی اذیتیں دیں۔یہاں تک کہ قریشی بی بی کا شوہر جو غیر کفو ہوتا اس کی ہجرت کرنے کا پتہ چلتا‘پکڑ لاتے اور ظلم ڈھاتے نیز حفظ ما تقدم کے تحت اس کی بیوی کو ضمانت کے طور پر نظر بند کر دیتے۔بعض شوہروں کو ہجرت سے روکتے‘ نہ رکتے تو قید کر دیتے۔ مسلمان بچارے پٹتے تھے لیکن آہ و زاری نہیں کرتے تھے تکلیفیں سہتے مگر حر ف شکا یت زبان پر نہیں لاتے تھے جو جو ظلم کر سکتے تھے قریش نے روا رکھا لیکن ظالم کو کیا خبر کہ مظلوموں پر کیسی قیامت گزر رہی ہے ۔ ہر طرف دکھوں اور دردوں کے پہرے تھے پھر بھی وہ صبر کا پہاڑ تھے ڈٹے رہے اور زبان شکر گزاری کے ترانے الاپتی تھی ۔ خد اکا نام لینا جرم تھا ، نماز یا تلاوت قرآن کر نا موت کو دعوت دینا تھی ۔ آفات و آلام ان کے تعاقب میں تھے اور بقول انوری جو بلا آسمان سے آتی ہے انوری کے گھر کا پتہ پوچھتی ہے گویا رات کی سنگینی کا عالم یہ تھا کہ خود حضور ﷺ ( جن کی حفاظت کا ذمہ خود خدا نے لیا تھا ، خطرے سے باہر نہ تھے ۔غرض ہر ظلم...
The examination of tax compliance expenses is becoming more relevant, revealing a complex challenge that involves both national and international fiscal policies. This matter is closely linked to tax evasion and avoidance, and its consequences could distort taxpayers' economic choices. Against this background, the study focuses on the impact of profit tax on the operational outcomes of the 'Fortalecida Abel Santamaría Cuadrado' Credit and Services Cooperative, which operates within the sugarcane sector in Camagüey, Cuba. The research uses both qualitative and quantitative methodologies to investigate this issue. The study aims to provide a detailed understanding of how tax compliance costs affect the cooperative in question by implementing a tripartite procedure that uses mathematical techniques and relative frequency analysis. A key finding from this investigation is the negative impact resulting from the exclusion of advance salary payments as deductible expenses in tax calculations. This finding highlights a critical area for fiscal policy reform as the policy oversight is identified as a source of financial strain for the cooperative. The implications of this discovery are far-reaching, indicating that similar cooperatives and businesses within Cuba (and possibly in comparable economic contexts) may also be experiencing analogous fiscal burdens.
Based on these insights, the study recommends the creation of customized methodologies to accurately measure tax compliance costs in the Cuban context. These methodologies should consider the distinctive socio-economic and regulatory features that define the Cuban economy, allowing for more precise evaluations of tax-related burdens on businesses. Furthermore, this research invites broader contemplation on the intersection of tax policy and business sustainability, particularly within sectors that are crucial to national economies but may be vulnerable to strict tax regimes. It emphasizes the need for a balanced approach to tax legislation that protects revenue interests without impeding economic vitality.
Biomedical data is growing up rapidly and a better retrieval system is the need for its utilization. A basic problem while retrieving data from a system related to the queries is mismatch of words, which indicates the use of dissimilar words for expressing the identical concepts in given queries and in the stored documents. Two techniques are commonly used to solve this problem i.e. query paraphrasing as well as query expansion. Query paraphrasing refers that the query is paraphrased by using synonyms of terms in the query. Query expansion techniques are further categorized as local and global. Local query expansion technique focuses on the analysis of the documents having top ranks retrieved for a query. Different ranking models have been introduced to rank documents in collections based on terms and features. A collection of candidate terms is obtained for expanding the given query from these documents. On feature selection from term pool, final selected candidate expansion terms contain a few terms which cause query drift problem. To overcome this problem the semantic filtering technique was used. Semantic similarity measures are the basic techniques for successful semantic filtering. However, global query expansion relies on the analysis of the whole collection to find out word relationships. Synonyms of query words are extracted from a dictionary or thesaurus. In this research, we evaluated the famous probability-based ranking models such as LM-Dirichlet, LM Jelinek Mercer and BM25 for biomedical data retrieval process. We performed experimental analysis using diverse preprocessing techniques iteratively on 36 biomedical related queries for the evaluation. State of the art biomedical data set Trec Genomic was used as a core for whole experimentation. It was observed that BM25 was the best information retrieval model for biomedical data. We used different terms scoring techniques such as Baseline, BNS, Chi-Square, Codice, BIM, KLD, LRF, PRF and RSV to score the terms related to the query. The average of MAP scores of all the queries was compared that exhibited BNS term scoring technique is the best for biomedical data. Different semantic similarity measures such as Path-based, Wu and palmer, Leacock and Chodorow were applied on terms extracted from BNS to get most appropriate terms for query expansion. Finally, queries expanded with the most similar terms each time and documents retrieved through the expanded queries and the MAP results were evaluated for the purpose of final declarations of this research. The results of biomedical data retrieval through query expansion were improved and the LCH semantic similarity measuring technique found best for query expansion in biomedical data retrieval system.