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.  

The Study of Peristaltic Transport of Nanofluids in Channels.

The nano uids have gained tremendous signi cance due to their superior heat transfer properties. These enhanced heat transfer capabilities are promising for applications in thermal management systems and these translate into high energy e ciency, lower op- erating costs and better performance. An important mechanism of peristaltic activity for nano uid in Newtonian and non-Newtonian uids is considered. The heat transfer analysis in the absence of viscous dissipation can a ect the accurate ow simulations and measurements for the peristaltic transport. This necessitates taking the viscous dissipa- tion along with heat transfer analysis. Dissipation in return requires the viscosity to be variable being a strong function of temperature. Keeping this sequence in mind, viscous dissipation and variable properties of the uid in peristaltic transport of nano uids is discussed. Non-Newtonian uids have become a reality because the most physical u- ids are non-Newtonian in nature. These uids have very complex constitutive equations that raise the level of nonlinearity in the governing equation presenting mathematical di culty in addressing the non-linear equations. Therefore, the analysis of Newtonian uid is carried over to the non-Newtonian uid to understand the rheological properties of uid, and its use in industry. Electrically conducting uids have gained a great impor- tance and have been developed into a vast discipline of magnetohydrodynamics (MHD). MHD peristaltic ow is studied extensively with the view of its industrial and bio-medical applications, and its ability to suppress the uid velocity to avoid ow separation; how- ever, we feel that the study of magnetohydrodynamic ow of nano uids along with the temperature dependent viscosity is a missing link in the development of peristalsis that we aim to address in the present thesis. The importance of this study lies in its appli- cation in the targeted drug delivery for cancer patients, among others. In addition, we have incorporated the e ects of nonlinear thermal radiation which is generally ignored in literature or if considered; is taken as a linear approximation of radiative heat ux only. The peristaltic transport of nano uids has been the focus of this study. We start with the peristaltic ow of nano uid with temperature dependent viscosity under the e ect of x applied magneticeld. The e ects of induced magneticeld are also investigated which is a hallmark of strong magneticeld. This study in Newtonian uid is then extended to the non-Newtonian uid. The e ects of nonlinear thermal radiation are also explored. Emphasis in these studies is to incorporate the in uence of various parameters of physical importance on the peristaltic ow. Mathematical modeling of the problems is based on realistic assumptions and approximations for peristaltic transport. For nano uids, the formulation is completed in the presence of Brownian motion and thermophoresis. So- lutions are obtained by exact analytical and semi-numerical techniques. A comparative study between analytic and numerical solution is made for certainty. The results obtained are compared with existing literature wherever applicable. It is believed that this thesis will provide a profound understanding of peristaltic ows and lay a frame work for future investigations.