Analysis of the Incidence of the Tax on Profits in a Credit and Service Cooperative

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.  

Mutationalscreening of Thalassemia Affected Families in Rahim Yar Khan

Thalassemia is an autosomal recessive blood disorder, and this is the second most abundant genetic disorder, of which 50% of patients are from the Southeast Asian region. Beta-Haemoglobin (HBB) gene carries the mutation, and the alteration in the HBB gene sequence results in the abnormal functioning of oxygen-carrying hemoglobin molecules. This study was conducted on the 20 affected families of Thalassemia after their consent. Blood samples were collected. Then DNA was extracted using a standard organic method with some modifications. Primers for the exonic and intronic region of the HBB gene were designed and amplified following PCR protocol. Amplicons were sequenced for mutation detection using bioinformatic tools. The previous researches show that incorrect intronic and exonic splicing lead the thalassemia to reach at worst condition due to defect in mutation. The Human Splicing Finder (HSF) tool, BLAST tool from NCBI website, and Bioedit software have been used for analyzing the sequence and variations at positions. Five different samples of the HBB gene showed differences in different locations of exon and intron. HBB Exon 1 Sample 1 has intronic change with variation in base change position c269+5 on an amplified fragment from G>C. HBB Exon 1 Sample 2 has exonic change with variation in base change position c185 on an amplified fragment from T>C of nucleotide change, and codon replacement occurs at position CAT>CAC as amino acid p.His does not change. HBB Exon 1 Sample 3 has intronic change with variation in base change position c269+5 on an amplified fragment from G>C. HBB Exon 1 Sample 4 has exonic change with variation in base change position c185 on an amplified fragment from T>C of nucleotide change, and codon replacement occurs at position CAT>CAC as amino acid p.His does not change. HBB Exon 2 Sample 5 has intronic change with variation in base change position c491+16 on an amplified fragment from G>C. Graphical Representation and chromatogram of Potential splice site are showing intronic and exonic variations at the position. G replaces C in samples of intronic variation & T replaces C in samples of exonic variation. Change in sequence alignment is observed at different positions in samples of exons and introns. This study concludes that the change in the HBB gene is observed as well as intronic, and exonic splicing can lead thalassemia from severe to mild.