Based on freedom of contract principle, entities are free when signing contracts with each other. But this freedom of contract is limited with law, morals and general order. Whenever private contracts face with these limitations, the freedom principle takes no effect and therefore such a contract is not supported by government. When such a contract is concluded, it has some effects imposed on two contract's parties and from which government, as a third beneficiary party also benefits i.e. through collected TAXes and levies. Sometimes in the contracts which are signed between two parties, it is observed that they intend to alter the latter effect by their agreement. The best example is the contract that includes the PROVISION to TAX one of the parties who is not the TAXpayer (transferee). There is no doubt for legal penetration, its implied stipulation and public order opposition in this type of contract. TAX Administration as a beneficiary of such a contract calculates and collects the amount of set TAX and it doesn't insist on the original TAXpayer stewardship. The difference between the two contract parties in the PROVISION to be taken effect is verifiable in the judicial authorities. But the dispute between the parties and government with regard to the enforcement of this PROVISION has different implications.

Marketing responses to sugar-sweetened beverage (SSB) TAXes are understudied in the literature. Previous research has been limited to examining price and advertising, in particular promotions responses. Forde et al advocate for a focus on exploring a range of marketing responses to a SSB TAX, with an emphasis on the marketing mix (price, promotion, product, and place). Their qualitative findings from the United Kingdom focus mostly on possible product and price decisions, with limited discussion of place and promotions decisions. We argue that the proposed marketing mix decisions may be used to avoid or side-step a SSB TAX and that their likelihood of adoption may be dependent upon ADDITIONAL factors besides brand strength, reputation, and portfolio size highlighted by Forde and colleagues, such as organizational capabilities, industry competition, and brand positioning. We recommend future research examine the importance of consumer behaviour in developing marketing programs and in response to the marketing mix levers pulled by industry.

In contrast to other ancillary suits (such as competing claims, compulsory presence of a third party, and intervention of a third party), there are no particular regulations in the Iranian Civil Procedural Law to define principles and rules govering “ADDITIONAL claim”. The word “ADDITIONAL” within the context of this term has two meanings. Its general meaning includes any change in the essential elements of the claim, the purpose of the claim, and the reason for the claim, which generally known as “changes in the claim”. In its specific meaning, it refers to a claim submitted under a new demand which is attached to the original claim due to its relation to the original claim. Accordingly, this paper analyses the concept, necessity, conditions and rules govering the ADDITIONAL claim in order to clarify the existing ambiguous points, differences and similarities with the changes in the claim.

Bovine Leukosis Virus (BLV) belongs to the genus Deltaretrovirus ,subfamily Orthoretrovirinae of the family Retroviridae comprising 3 main genes of gag, pol and env and a number of replication regulatory genes such as TAX, Rex, R III, C IV. For determination of genetic relationship of TAX gene of BLV in Iran with those in other countries fragments 927bp corresponding to TAX from four infected samples were amplified in PCR system and sequenced for determining nucleotide sequence and compared with identified nucleotide sequence of this gene in other countries.A comparison made on TAX gene in Iran with other countries demonstrated 3.4 to 7.7% variability in TAX gene, of which the greatest sequence similarity exists between sequences of TAX in Iran with USA (AY700378.1)with 96.6% similarity and the least relationship exists between sequences of this virus in Iran with Australia (AY700379.1) and Japan (AY700381.1) with 92.3% similarity.

Introduction: Atherosclerosis is one of the most common causes of mortality in developed and developing countries, and chronic inflammation is an important risk factor for atherosclerosis. The study was aimed to investigate the effect of human lymphotropic virus type 1 (HTLV-1) infection on the progression of atherosclerosis in the HTLV-1 endemic area. Materials and Methods: Of 50 patients in 4 groups including 14 coronary artery disease+HTLV-1+ patients, 8 CAD-HTLV-1+, 17 CAD+HTLV-1-subjects and 11 healthy controls (CAD-HTLV-1-), blood specimens were obtained. Then, TAX gene expression was evaluated via real-time PCR, TaqMan method. Furthermore, lipid factors such as cholesterol, triglyceride, LDL and HDL were measured as common risk factors of coronary artery disease. Results: The HDL levels in CAD+HTLV-1+ group was significantly lower than the CAD-HTLV-1+ group (p=0. 04). Total cholesterol in CAD+HTLV-1+ group was higher than CAD+HTLV-1-and CAD-HTLV-1-groups (p=0. 001 and p=0. 001). Also, total cholesterol in CAD-HTLV-1+ group was higher than CAD+HTLV-1-and healthy groups (p=0. 001 and p=0. 002). The LDL level in CAD+HTLV-1+ group was significantly higher than CAD+HTLV-1-group (p=0. 001). Moreover, LDL level in CAD-HTLV-1+ group was higher than CAD+HTLV-1-group (p=0. 01). Conclusion: The HTLV-1 can alter the lipid profiles. Association between HDL, LDL, cholesterol and TAX showed that TAX as main virulence factor of virus by dysregulation of cytokines production, increasing of cholesterol, LDL and decreasing of HDL can facilitate the plaque formation in HTLV-1-infected patients.