In this study it was reported that toxic elements including cadmium (Cd), arsenic (As) and nickel (Ni) in the drinking water is associated with increased incidences of cancers. There is a compelling evidence in support of negative associations between essential traces and toxic elements in different types of cancer. The antagonistic effects between essential elements such as selenium (Se), zinc (Zn) and toxic elements; arsenic, cadmium and nickel status are linked with the imbalances of essential traces and toxic elements in body fluid and human tissues. Epidemiologic studies suggests that the deficiency of essential trace elements and exposure to the toxic elements might be linked with increased risk of cancer. In this study different methodologies were adopted to analyze trace quantity of essential and toxic element in human biological along with water and food samples. The preparation of different samples and their pretreatment were optimized in order to maximize the recoveries, precision and accuracy for under study analytes, using certified reference material of matched matrices. In present study patient suffering from different types of cancers (like: mouth, lung, bladed, liver, skin and gynecological) in both genders (males and females) were collected from cancer hospitals located in different regions of Sindh Pakistan. The biological samples (blood and scalp hair) along with biochemical parameters were collected. For comparative purposes, the biological samples from referents (males and females) have same age group (ranged 35–65 years) as a referents were also analyzed. Both referents and patients have the same socioeconomic status, localities and dietary habits. The biological samples (blood and scalp hairs) of male biopsy proved subjects having bladder, lung and liver cancer and non-cancerous subjects belonging to arsenic (As)-exposed area of southern parts of Pakistan were analysed for As contents. The As levels in drinking water of understudy area were 3–15-fold higher than the permissible level (<10 mg/L). It was observed that the lung cancer patients have 20–35% higher levels of As in both biological samples as compared to bladder cancer patients, might be due to smoking habit. This study proven the positive associations between arseniccontaminated water, food and cigarette with different types of cancers. The mouth cancer incidences are increased among peoples, who have habits of chewing tobacco with gradients (areca nut and betel quid) and smoking in Pakistan. To measure the concentration of Cd and Zn in mouth cancer patients (MCPs) of both genders. It was observed that the levels of Zn were lower, whereas Cd was higher in the blood and scalp hair samples of MCPs as compared to referent subjects (p < 0.001). The referents chewing and smoking tobacco have high level of Cd in both biological samples as compared to those which do not have habit of smoking or chewing tobacco (p < 0.012). The Cd/Zn ratio was higher in MCPs than referent subjects. The As and Se in acid digests of biological samples of As exposed group comprises, female have skin lesions (ESL), skin cancer (ESC), admitted in cancer hospitals, and exposed referents not having both diseases (ER), belongs to As exposed area of Pakistan. The both elements in acid digested biological sample were preconcentrated by complexing with chelating agent (ammonium pyrrolidinedithiocarbamate), and resulted complexes were extracted into non-ionic extractant (Triton X- 114), prior to analysis by electrothermal atomic absorption spectrometry. The enhancement factor of about 25 was obtained by pre-concentrating 10 mL of sample solutions. The accuracy of the optimized procedure was evaluated by using certified reference material (BCR 397). The biological samples of ESC patients had 2–3 folds higher As and lower Se levels as compared to referent patients (p<0.001). The higher concentration of As and lower Se levels in biological samples of cancerous patients are consisted with reported studies. The relationship between carcinogenic elements, arsenic, cadmium, and nickel, and anti-carcinogenic elements, selenium and zinc, in the scalp hair and blood of different female cancer patients (breast, cervix, mouth and ovarian) whereas for male cancer patients (urinary bladder, lung, mouth and esophagus), both scalp hair and blood samples were analysed. The referents of both genders were also selected. The male patients and referents were all smokers. The mean concentrations of As, Cd, and Ni were found to be significantly higher in the scalp hair and blood samples of cancerous patients as compared to referents, while inverse results were obtained in case of essential elements Zn and Se (p < 0.01). The study revealed that the carcinogenic processes are significantly affecting the trace elements burden and mutual interaction of essential trace and toxic elements in the cancerous patients.
ڈاکٹر عبدالعلیم ڈاکٹر عبدالعلیم سابق وائس چانسلر مسلم یونیورسٹی علی گڑھ اور صدر اردو بورڈ دہلی کی اچانک وفات سے پورے علمی حلقہ کو دکھ ہے، ان کے خیالات کچھ بھی رہے ہوں، لیکن وہ اپنی شرافت طبع اور مرنجان مرنج رویے کی وجہ سے ہر حلقہ میں پسند کئے جاتے تھے، جہاں رہے ان کا وزن اور وقار رہا، دارالمصنفین سے ان کے تعلقات برابر خوشگوار رہے، مسلم یونیورسٹی کے عربی اور اسلامیات کے شعبوں کو ترقی دینے میں بھی ان کی خدمات برابر یاد کی جائیں گی، وہ مسلم یونیورسٹی کے وائس چانسلر بہت ہی نازک دور میں بنائے گئے، ان پر نظر انتخاب ڈاکٹر ذاکر حسین خاں مرحوم کی پڑی تھی، جو ان کو بہت محبوب رکھتے تھے، انھوں نے جامعہ ملیہ میں تعلیم پائی، ان کی وفات سے جامعہ ایک لائق فرزند علمی حلقہ ایک شریف اہل علم اور ملک ایک بہت ہی باوقار محب وطن سے محروم ہوگیا، اﷲ تبارک و تعالیٰ ان کو غریق رحمت کرے، آمین۔ (صباح الدین عبدالرحمن، مارچ ۱۹۷۶ء)
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.
Eminent environmental temperature has adverse affect on dairy cattle production and reproduction. The periparturient period is also very critical for reproductive functions of dairy cows. A variety of methods are used to improve fertility in these stress conditions. The present study was conducted under a series of three experiments to find out stress-reproduction relationship and effect of vitamin E on this interaction. Study-I, was conducted to assess physiological and reproductive changes, in relation to heat stress in different dairy cattle breeds in various seasons. A total of thirty six lactating dairy cows, nine from each breed of local (Sahiwal and Achai), Cross-bred (Sahiwal x HF) and Holstein Friesian were selected. Sampling was conducted when the cows were in the di-estrus phase of the estrus cycle in February (thermoneutral), April (thermotransitional) and June (thermal stress) at an average environmental temperature of 18°C, 32°C and 42°C respectively. A significant decrease in Daily milk yield (DMY) was observed in all breeds with increase in environmental temperature (P < 0.01). DMY also varied significantly (P < 0.001) among breeds. The HF dairy cows showed the highest mean DMY followed by cross-bred, Sahiwal and Achai at all the three seasons. BCS was not affected by environmental temperature; however, BCS varied among breeds significantly (P < 0.01). A significant increase in all the physiological parameters (rectal temperature, respiratory rate and pulse rate) was observed in all dairy cows with increase in environmental temperature during thermo transitional and summer seasons in April and June respectively. Thermal stress in June increased concentrations of glucose (P= 0.014), cortisol (P < 0.001), heat shock protein-70 (HSP-70) (P < 0.001) and follicular numbers (P < 0.01), while decreased progesterone concentrations (P < 0.01) in all four breeds as compared to February. DMY and progesterone level are negatively correlated with environmental temperature. Glucose and cortisol levels were positively correlated with each other and negative with Progesterone. Positive correlation was found between glucose, cortisol and HSP-70 with rise in environmental temperature. However progesterone was negatively correlated with these parameters at high environmental temperature. It is concluded that the intensity of changes was higher in HF and cross-bred dairy cows than local Achai and Sahiwal, suggesting that extra managemental and therapeutical support is needed to improve fertility of these breeds in tropical regions. Study-II, was designed to detect the occurrence of oxidative stress in dairy cows by determining the plasma malondialdehyde (MDA) concentration during the periparturient period and its possible relationship with dairy cows fertility. Thirty-six periparturient lactating dairy cows, nine from each breed of Sahiwal, Achai, Cross-bred (Sahiwal x HF) and Holstein Frisian were selected. Sampling was conducted on post partum day (P.P.Day) 60, 82 and 105 of the lactation stage during the diestrus period of the estrus cycle. DMY varied significantly with P.P Days and among breed (P < 0.001). Highest DMY was shown by HF followed by cross-bred, Sahiwal and lowest by Achai. The interaction (PP.Days x Breed) effect was also highly significant (P < 0.01) for DMY. Serum glucose concentration significantly increased with increase in PP.Days (P < 0.01). Breed also affected glucose concentration (P < 0.001). A decrease in MDA concentrations were observed with increase in PP.Days (P < 0.001) from P.P day-60 to 82 and 105. Breed also affected the MDA concentrations significantly (P < 0.001), more prominent in HF and cross-bred. Both P.P. Days and breed significantly affected the serum cortisol concentration (P < 0.001). The cortisol concentration significantly decreased from P.P day-60 to 82 and 105. Progesterone level increased in all breeds (P < 0.05) with increase in P.P. Days (P < 0.001) from day-60 to 82, continued up to day-105. BCS was negatively correlated with serum cortisol, glucose and progesterone. Cortisol, DMY and MDA were positively correlated with each other and negative with progesterone and P.P. Days. The study revealed that HF and cross-bred dairy cows were more prone to oxidative stress than local breeds. Correlations analysis indicates that high milk production delayed ovarian activity effecting the reproduction of periparturient cows as assessed by progesterone concentrations. Therefore, it is suggested that higher genetic merit milk breeds should give extra managemental support for their better productivity and fertility. Study-III, was designed to find out the response of different breeds to vitamin E supplementation in combating stress and improving reproductive cyclicity. The experiment was conducted on thirty six lactating dairy cows, nine from each breed of Sahiwal, Achai, Cross-bred (Sahiwal x HF) and Holstein Frisian. Vitamin E was supplemented to all dairy cows in feed at a dose rate of 1000 IU/ cow/ day. Sampling was conducted on day-zero (control) before Vitamin E supplementation, day-20 and day-40 of Vitamin E supplementation during the diestrus phase of the estrus cycle. Daily milk yield and BCS varied significantly among breeds (P < 0.001) with no significant effect of vitamin E. Serum glucose increased significantly (P < 0.05) with vitamin E supplementation, but did not varied among breeds significantly. There was significant increase in SOD and GPx with vitamin E supplementation (P < 0.001). Breeds also varied in super oxide dismutase (SOD) and glutathione per oxidase (GPx) activities (P < 0.05, P < 0.001 respectively) with more increase in GPx in local dairy breeds. Stress markers, plasma MDA and HSP-70 and serum cortisol concentrations decreased significantly (P < 0.001) with vitamin E supplementation with significant variations among breeds (P < 0.001). Progesterone concentration increased significantly (P < 0.001) in all breeds with vitamin E. Breed effect on progesterone concentrations was also found significant (P < 0.05). Local breeds showed higher progesterone concentration while overall increase was found higher in Cross-bred dairy cows (39.95%). Number of dominant follicles decreased significantly with vitamin E supplementation (P < 0.01) in all the dairy breeds, highest in cross-bred dairy breeds. Breed also showed significant effect on number of follicles (P < 0.05). DMY showed positive correlation with MDA and negative with SOD, GPx and progesterone. The stress markers (cortisol, HSP-70 and MDA) were positively correlated with each other and glucose concentration while negative with antioxidant markers. Antioxidant markers were positively correlated with progesterone. It can be concluded that improved milk breeds showed more prominent response to vitamin E supplementation than local breeds suggesting regular feeding of antioxidant to these breeds for better performance.