Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. MethodsWe did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung's disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. FindingsWe included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung's disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58•0%) were male. Median gestational age at birth was 38 weeks (IQR 36-39) and median bodyweight at presentation was 2•8 kg (2•3-3•3). Mortality among all patients was 37 (39•8%) of 93 in low-income countries, 583 (20•4%) of 2860 in middle-income countries, and 50 (5•6%) of 896 in high-income countries (p<0•0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90•0%] of ten in lowincome countries, 97 [31•9%] of 304 in middle-income countries, and two [1•4%] of 139 in high-income countries; p≤0•0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2•78 [95% CI 1•88-4•11], p<0•0001; middle-income vs high-income countries, 2•11 [1•59-2•79], p<0•0001), sepsis at presentation (1•20 [1•04-1•40], p=0•016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4-5 vs ASA 1-2, 1•82 [1•40-2•35], p<0•0001; ASA 3 vs ASA 1-2, 1•58, [1•30-1•92], p<0•0001]), surgical safety checklist not used (1•39 [1•02-1•90], p=0•035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1•96, [1•4...

The aim of this study is to explore the factors which are affecting Muslim consumer's perception towards tax deduction through zakat in Malaysia. A conceptual framework was drawn based on the literature. Six factors were extracted through principal component analysis and SEM was run to test the hypotheses. This research found that halal-haram aspect of Islamic Shariah has a very positive influence on Muslim consumer's perception towards the tax rebate system. In addition, legal consciousness and knowledge about tax and zakat have a positive significant impact on Muslim consumers’ perceptions towards this system. Due to the limited literature available on this subject matter, this study offers unique findings that may help in capitalizing the practices in Muslim countries and to understand their consumers' perception regarding the tax deduction system. In conclusion, zakat institutions in Malaysia will also be better benefitted through this research finding. ========================================================================================================Tujuan penelitian ini adalah untuk menggali faktor- faktor yang mempengaruhi persepsi para konsumen muslim terkait dengan pengurangan pajak melalui zakat di Malaysia. Suatu kerangka konseptual telah digambarkan berdasarkan literatur. Penelitian ini menemukan bahwa aspek halal- haram dalam Syariah Islami memiliki pengaruh yang sangat positif terhadap persepsi para konsumen muslim terkait dengan sistem pengurangan pajak. Sebagai tambahan, kesadaran hukum dan pengetahuan tentang pajak dan zakat memiliki pengaruh positif yang signifikan pada persepsi konsumen muslim yang terkait dengan sistem ini. Sehubungan dengan terbatasnya literatur yang tersedia terkait dengan masalah ini, penelitian ini menawarkan temuan- temuan yang menarik yang dapat mendukung pengembangan praktik- praktik di negara- negara muslim dan untuk memahami persepsi para konsumennya terkait dengan sistem pengurangan pajak.

Purpose: The purpose of this study is to explore the variables that affect Muslim consumers' perception towards tax rebate over zakat on income in Malaysia. Design/methodology/approach: A close-ended structured questionnaire was developed and a total number of 236 valid responses were collected through online survey from the Muslims residing in Malaysia. Findings: This study found that halal-haram aspect of Islamic Shariah, legal consciousness and religiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat on income in Malaysia. Research limitations/implications: This study will definitely play an important leading role for the policymakers and academicians in understanding the perceptions of Muslim consumers. Practical implications: This study ▻

No abstract

No abstract