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.  

Possible Role of Neuropeptide Y Npy on Hormones During Different Phases of Menstrual Cycle in Adult Rhesus Monkey

Neuropeptide Y (NPY) acts at the hypothalamus to regulate the reproductive function by stimulating the release of GnRH from hypothalamus. In the present study a group of 5 female adult rhesus monkeys (Macaca mulatta), 5.5-9 years old, mean body weight of 10.31±0.90 kg and with menstrual cycle of 31 days was used. Changes in their body weight, behavior and sex skin color were observed throughout the cycle. Menstrual cycle of each monkey was monitored daily by recording the onset and duration of menstrual bleeding with vaginal swabs. Baseline profile of estradiol (E2), progesterone (P), prolactin (PRL) and growth hormone (GH) were measured by collecting blood sample (2 ml) on different days throughout the menstrual cycle of 31 days. Sequential blood samples (2 ml) were collected at an interval of 15 minutes for one hour before NPY administration for the hormonal baseline and for 2 hours and 15 minutes after NPY administration. In order to study the effect of NPY on plasma E2, P, PRL and GH levels on day 1 (menstrual phase), day 7 (follicular phase), day 15 (peri-ovulatory phase) and day 21 (luteal phase) of menstrual cycle, 200 μg of NPY in single bolus intravenous injection was given. Individual and mean body weight during the menstrual cycle was not significantly different. After NPY administration monkeys were relaxed and comfortable. Sex skin coloration changed progressively from whitish pink to deep red following menstrual to periovulatory phase and then decrease in colour intensity occurred during luteal phase. Baseline profile of estradiol showed that plasma E2 concentration was significantly high (P<0.001) in the periovulatory phase of menstrual cycle compared to menstrual, follicular and luteal phases. The luteal phase plasma E2 level was significantly low compared to follicular phase (P<0.003) but not significantly different from the menstrual phase. Plasma estradiol level 15 minutes after NPY administration increased non-significantly in all the four phases of menstrual cycle compared to baseline at 0 minute. Then, subsequent significant temporal increase till 45 minutes on day 1, 75 minutes on day 15, 60 minutes on day 7 and day 21 followed by subsequent significant temporal decrease. At the end of experiment plasma estradiol attained the basal level in all the four phases. Baseline profile of plasma progesterone showed significantly low levels during menstrual, follicular and periovulatory phases compared to the luteal phase. No significant difference was observed in the plasma P concentration between menstrual, follicular, and ovulatory phases. In all the four phases of menstrual cycle plasma progesterone level 15 minutes after NPY administration increased non-significantly followed by significant temporal increase till 60 minutes on day 1, 105 minutes on day 7, 135 minutes (i.e. till the end of experiment) on day 15 and 30 minutes on day 21. After then non-significant temporal decrease on day 7 and significant on day 1 (P<0.0002) and day 21 (P<0.0007) was observed. The baseline profile of plasma PRL showed that plasma PRL levels were significantly high during menstrual (P<0.013) and periovulatory phases (P<0.023) compared to luteal phase. Plasma prolactin level of follicular phase was non-significantly lower than menstrual and peri-ovulatory phases. The plasma prolactin levels of follicular and luteal phases were not different. In plasma prolactin concentration after 15 minutes of NPY bolus injection a non-significant rise was observed on day 1 followed by non-significant temporal increase till 30 minutes and then significant temporal decrease till the end of experiment. On day 7 non-significant and on day 15 significant increase in plasma prolactin level was observed 15 minutes after NPY administration followed by significant temporal decrease on day 7 (P<0.0005) and day 15 (P<0.009). On day 21 a non-significant decrease in plasma prolactin level after 15 minutes of NPY administration followed by significant temporal decreased till the end of experiment. Regression analysis of variance showed highly significant temporal decrease (P<0.0003). The base line plasma in all the four phases of menstrual cycle GH levels in all the four phases of menstrual cycle were non-significantly different (P>0.05). NPY administration inhibited the plasma GH level in all the four phases of menstrual cycle. On day 1 (menstrual phase) of menstrual cycle plasma growth hormone level 15 minutes after NPY administration decreased non-significantly with subsequent non-significant temporal decrease till 45 minutes followed by significant temporal increase till the end of experiment. A highly significant decrease in plasma GH level was observed on day 7 (follicular phase) and non-significantly on day 15 (periovulatory phase) and day 21 (luteal phase) of menstrual cycle 15 minutes after NPY administration followed by non- significant temporal decrease on day 7 and day 15, but significant temporal decrease on day 21 (P<0.004) till the end of experiment. These results show that NPY has stimulatory and inhibitory effects on the ovarian and pituitary hormones by acting as a modulator, neurotransmitter and neurohormone. NPY has applications in pharmacological fields and can be used for further research.