Investigating the effectiveness of tax penalties in Ardebil, Iran

Correctly implementing the provisions of direct tax law is of the most important objectives of Tax Affairs Organization; accordingly, tax penalty system is among the most crucial guarantees for enforcement of this law. On the other hand, since tax is of long standing in Iran, compared to the majority of developing countries and some developed ones, the performance of tax system is an indicative of weaknesses with respect to law efficiency. Reluctant acceptance, and inefficiency of the previous tax law as well as the penalty system belonging to it, has caused to be revised and reformed. Reformation of the pervious law and creation of the existing one were aimed at accomplishing the objectives of development program in tax sector. However, with regard to what should have been materialized according to the anticipations, the country's tax law suffers from significant drawbacks with some existing articles and paragraphs. The present paper investigates two domains of jobs and companies in Ardabil province, and reveals the ineffectiveness of penalty system in these two tax sources

Investigating the effectiveness of tax penalties in Ardebil, Iran

Correctly implementing the provisions of direct tax law is of the most important objectives of Tax Affairs Organization; accordingly, tax penalty system is among the most crucial guarantees for enforcement of this law. On the other hand, since tax is of long standing in Iran, compared to the majority of developing countries and some developed ones, the performance of tax system is an indicative of weaknesses with respect to law efficiency. Reluctant acceptance, and inefficiency of the previous tax law as well as the penalty system belonging to it, has caused to be revised and reformed. Reformation of the pervious law and creation of the existing one were aimed at accomplishing the objectives of development program in tax sector. However, with regard to what should have been materialized according to the anticipations, the country's tax law suffers from significant drawbacks with some existing articles and paragraphs. The present paper investigates two domains of jobs and companies in Ardabil province, and reveals the ineffectiveness of penalty system in these two tax sources

Investigating the effectiveness of tax penalties in Ardebil, Iran

Correctly implementing the provisions of direct tax law is of the most important objectives of Tax Affairs Organization; accordingly, tax penalty system is among the most crucial guarantees for enforcement of this law. On the other hand, since tax is of long standing in Iran, compared to the majority of developing countries and some developed ones, the performance of tax system is an indicative of weaknesses with respect to law efficiency. Reluctant acceptance, and inefficiency of the previous tax law as well as the penalty system belonging to it, has caused to be revised and reformed. Reformation of the pervious law and creation of the existing one were aimed at accomplishing the objectives of development program in tax sector. However, with regard to what should have been materialized according to the anticipations, the country's tax law suffers from significant drawbacks with some existing articles and paragraphs. The present paper investigates two domains of jobs and companies in Ardabil province, and reveals the ineffectiveness of penalty system in these two tax sources

Pollution Load Assessment in the Soil and Water Resources: A Case Study in Karun River Drainage Basin, Southwest of Iran

Agricultural, industrial and urban waste discharges along with natural factors such as drought conditions are the main cause of decline in soil and water resources quality.  Karun and Dez rivers, the largest drainage basin in the southwest region of Iran, are an important components in the climate system, and play a key role in human health and life of the study area. The issue has grown in importance in recent developments in sectors of agriculture, industry and urban that it has considerably affected water quality and increased contamination loads to the rivers. The aim of this paper is to determine and assess the contamination status and pollution loads to the studied rivers. The main issues addressed in this paper are pollution loads of: a) Agricultural drainage, b) urban wastewaters, and c) industrial wastewaters. A total of 284 samples consist of 24 sources of agricultural drainages outlet, 9 sources of industrial wastewaters discharges, 38 sources of urban wastewaters discharges were collected during four times in 2013-14 in an attempt to make each season one sample. 15 physical and chemical parameters including flow rate, COD, PO4, BOD, DO, NO3, NH3, TSS, pH, EC, TDS, Total Coliform, Fecal Coliform, Cl-1 and SO4-2 were determined for each sample. Results showed that agricultural activities had the higher risk of degrading the quality of soil and water resources in Khuzestan Plain and Karun basin in salinity and increased load of soluble salts (TDS).The Agricultural drainages, with the capacity of 2,375×106 m3.yr-1, and a salt pollution load of 11,862×103 kg.d-1 had the greatest contribution among pollutants. Dez River in Haft-Tapeh region with the 285×103 kg.d-1 of organic pollution based on chemical oxygen demand (COD) being discharged by the sugarcane industries subsidiaries, such as KaghazPars and Harir, is considered sensitive and vulnerable regarding natural self-purification. Results show that Ahvaz, by discharging 400×103 m3.d-1 of urban wastewater to Karun River, from the gateway to the southern end of the city, is one of the major centers of organic pollution based on biochemical oxygen demand (BOD) and ammonia and microbial pollution loads

Pollution Load Assessment in the Soil and Water Resources: A Case Study in Karun River Drainage Basin, Southwest of Iran

Agricultural, industrial and urban waste discharges along with natural factors such as drought conditions are the main cause of decline in soil and water resources quality.  Karun and Dez rivers, the largest drainage basin in the southwest region of Iran, are an important components in the climate system, and play a key role in human health and life of the study area. The issue has grown in importance in recent developments in sectors of agriculture, industry and urban that it has considerably affected water quality and increased contamination loads to the rivers. The aim of this paper is to determine and assess the contamination status and pollution loads to the studied rivers. The main issues addressed in this paper are pollution loads of: a) Agricultural drainage, b) urban wastewaters, and c) industrial wastewaters. A total of 284 samples consist of 24 sources of agricultural drainages outlet, 9 sources of industrial wastewaters discharges, 38 sources of urban wastewaters discharges were collected during four times in 2013-14 in an attempt to make each season one sample. 15 physical and chemical parameters including flow rate, COD, PO4, BOD, DO, NO3, NH3, TSS, pH, EC, TDS, Total Coliform, Fecal Coliform, Cl-1 and SO4-2 were determined for each sample. Results showed that agricultural activities had the higher risk of degrading the quality of soil and water resources in Khuzestan Plain and Karun basin in salinity and increased load of soluble salts (TDS).The Agricultural drainages, with the capacity of 2,375×106 m3.yr-1, and a salt pollution load of 11,862×103 kg.d-1 had the greatest contribution among pollutants. Dez River in Haft-Tapeh region with the 285×103 kg.d-1 of organic pollution based on chemical oxygen demand (COD) being discharged by the sugarcane industries subsidiaries, such as KaghazPars and Harir, is considered sensitive and vulnerable regarding natural self-purification. Results show that Ahvaz, by discharging 400×103 m3.d-1 of urban wastewater to Karun River, from the gateway to the southern end of the city, is one of the major centers of organic pollution based on biochemical oxygen demand (BOD) and ammonia and microbial pollution loads

Pollution Load Assessment in the Soil and Water Resources: A Case Study in Karun River Drainage Basin, Southwest of Iran

Agricultural, industrial and urban waste discharges along with natural factors such as drought conditions are the main cause of decline in soil and water resources quality.  Karun and Dez rivers, the largest drainage basin in the southwest region of Iran, are an important components in the climate system, and play a key role in human health and life of the study area. The issue has grown in importance in recent developments in sectors of agriculture, industry and urban that it has considerably affected water quality and increased contamination loads to the rivers. The aim of this paper is to determine and assess the contamination status and pollution loads to the studied rivers. The main issues addressed in this paper are pollution loads of: a) Agricultural drainage, b) urban wastewaters, and c) industrial wastewaters. A total of 284 samples consist of 24 sources of agricultural drainages outlet, 9 sources of industrial wastewaters discharges, 38 sources of urban wastewaters discharges were collected during four times in 2013-14 in an attempt to make each season one sample. 15 physical and chemical parameters including flow rate, COD, PO4, BOD, DO, NO3, NH3, TSS, pH, EC, TDS, Total Coliform, Fecal Coliform, Cl-1 and SO4-2 were determined for each sample. Results showed that agricultural activities had the higher risk of degrading the quality of soil and water resources in Khuzestan Plain and Karun basin in salinity and increased load of soluble salts (TDS).The Agricultural drainages, with the capacity of 2,375×106 m3.yr-1, and a salt pollution load of 11,862×103 kg.d-1 had the greatest contribution among pollutants. Dez River in Haft-Tapeh region with the 285×103 kg.d-1 of organic pollution based on chemical oxygen demand (COD) being discharged by the sugarcane industries subsidiaries, such as KaghazPars and Harir, is considered sensitive and vulnerable regarding natural self-purification. Results show that Ahvaz, by discharging 400×103 m3.d-1 of urban wastewater to Karun River, from the gateway to the southern end of the city, is one of the major centers of organic pollution based on biochemical oxygen demand (BOD) and ammonia and microbial pollution loads

ALKYL IMIDAZOLINES AND THEIR ETHOXYLATED DERIVATIVES AS ANTIOXIDANTS FOR HYDROCARBON PRODUCTS

Alkyl imidazolines have been reportedly used in a wide range of industrial formulations with different applications. Ethoxylated alkyl imidazolines with appropriate ethoxylation degrees can be used as antioxidants and retarders in the formation of peroxides resulting from oxidation in hydrocarbon media. In this work, ethoxylated imidazolines were shown to be more effective in hydrocarbon media in comparison with reference antioxidants. According to the experimental results, ethoxylated alkyl imidazolines (12 moles EO), as an antioxidant, were twice as efficient as zinc dialkyldithiophosphoric acid (ZDDP)

Evaluation of H.pylori infection and IL23R gene polymorphism in dyspeptic subjects

CagA strains of H.pylori (Hp) are known to be associated with gastroduodenal diseases. Polymorphisms in inflammation related genes, such as cytokines and their receptors, were thought to partly determine the outcome of Hp infection and the progression of gastritis. It is supposed that interleukin 23 receptor (IL23R), a basic cytokine receptor in the inflammatory IL-17/IL-23 axis, may be related to gastritis. In the present study, we evaluated the association of IL23R +2199 rs10889677 polymorphism and cagA positivity with chronic gastritis. In addition, we studied the infiltration of polymorphonuclear (PMN) and mononuclear (MN) Leukocytes into surrounding tissues of corpus. Biopsies taken from the corpus of the patients were classified as two groups: Hp-infected and Hpuninfected. The severity of gastritis was graded from normal to severe, chronic gastritis and chronic active gastritis. Virulence factor, cagA, was evaluated using PCR and the polymorphism in IL23R was investigated by polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP). AA and AC carriers of IL23R +2199 polymorphism, but not CC genotype in Hp-uninfected patients, were not associated with cellular infiltration and gastritis in both groups (p > 0.05). CagA positivity was significantly associated with increased risk of PMN (P= 0.013), but not with MN infiltration (P= 0.069). Also gastritis was found to be associated with cagA positivity (P= 0.044). Our results show decreased Hp infection probability in patients with CC genotype of 2199 +IL23R. According to the clinical and pathological features in Hp-infected group, IL23R polymorphism doesn't influence chronic gastritis and chronic active gastritis

Global, regional, and national burden of disorders affecting the nervous system, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BackgroundDisorders affecting the nervous system are diverse and include neurodevelopmental disorders, late-life neurodegeneration, and newly emergent conditions, such as cognitive impairment following COVID-19. Previous publications from the Global Burden of Disease, Injuries, and Risk Factor Study estimated the burden of 15 neurological conditions in 2015 and 2016, but these analyses did not include neurodevelopmental disorders, as defined by the International Classification of Diseases (ICD)-11, or a subset of cases of congenital, neonatal, and infectious conditions that cause neurological damage. Here, we estimate nervous system health loss caused by 37 unique conditions and their associated risk factors globally, regionally, and nationally from 1990 to 2021.MethodsWe estimated mortality, prevalence, years lived with disability (YLDs), years of life lost (YLLs), and disability-adjusted life-years (DALYs), with corresponding 95% uncertainty intervals (UIs), by age and sex in 204 countries and territories, from 1990 to 2021. We included morbidity and deaths due to neurological conditions, for which health loss is directly due to damage to the CNS or peripheral nervous system. We also isolated neurological health loss from conditions for which nervous system morbidity is a consequence, but not the primary feature, including a subset of congenital conditions (ie, chromosomal anomalies and congenital birth defects), neonatal conditions (ie, jaundice, preterm birth, and sepsis), infectious diseases (ie, COVID-19, cystic echinococcosis, malaria, syphilis, and Zika virus disease), and diabetic neuropathy. By conducting a sequela-level analysis of the health outcomes for these conditions, only cases where nervous system damage occurred were included, and YLDs were recalculated to isolate the non-fatal burden directly attributable to nervous system health loss. A comorbidity correction was used to calculate total prevalence of all conditions that affect the nervous system combined.FindingsGlobally, the 37 conditions affecting the nervous system were collectively ranked as the leading group cause of DALYs in 2021 (443 million, 95% UI 378–521), affecting 3·40 billion (3·20–3·62) individuals (43·1%, 40·5–45·9 of the global population); global DALY counts attributed to these conditions increased by 18·2% (8·7–26·7) between 1990 and 2021. Age-standardised rates of deaths per 100 000 people attributed to these conditions decreased from 1990 to 2021 by 33·6% (27·6–38·8), and age-standardised rates of DALYs attributed to these conditions decreased by 27·0% (21·5–32·4). Age-standardised prevalence was almost stable, with a change of 1·5% (0·7–2·4). The ten conditions with the highest age-standardised DALYs in 2021 were stroke, neonatal encephalopathy, migraine, Alzheimer's disease and other dementias, diabetic neuropathy, meningitis, epilepsy, neurological complications due to preterm birth, autism spectrum disorder, and nervous system cancer.InterpretationAs the leading cause of overall disease burden in the world, with increasing global DALY counts, effective prevention, treatment, and rehabilitation strategies for disorders affecting the nervous system are needed