Apache:

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<IfModule mod_rewrite.c>
RewriteEngine on
RewriteCond %{REQUEST_FILENAME} !-d
RewriteCond %{REQUEST_FILENAME} !-f
RewriteRule ^(.*)$ index.php?s=/$1 [QSA,PT,L]
</IfModule>

Nginx:

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   location / {
if (!-e $request_filename){
rewrite ^(.*)$ /index.php?s=$1 last; break;
}
}