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Articles 207991 - 208020 of 5207130
Full-Text Articles in Entire DC Network
Year-End Tax Planning For Individuals After The Tax Reform Act Of 1986, Christopher P. Mcconnell, Chris B. Parsons, Christine L. Courtnage, Jack M. Vaughan
Year-End Tax Planning For Individuals After The Tax Reform Act Of 1986, Christopher P. Mcconnell, Chris B. Parsons, Christine L. Courtnage, Jack M. Vaughan
Tax Adviser
No abstract provided.
Effect Of The Tax Reform Act Of 1986 On Tax Shelters, Thomas G. Tracy, Mike Johnston
Effect Of The Tax Reform Act Of 1986 On Tax Shelters, Thomas G. Tracy, Mike Johnston
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 17, Number 10, October 1986, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 17, Number 10, October 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Excess Loss Accounts: An Overview, Anthony K. Soich
Corporate Amt Rules Under The Tax Reform Act Of 1986, Robert C. Odmark, Gary L. Tillman
Corporate Amt Rules Under The Tax Reform Act Of 1986, Robert C. Odmark, Gary L. Tillman
Tax Adviser
No abstract provided.
Tax Clinic, Frank J. O'Connell Jr.
Corporate Provisions Of The Tax Reform Act Of 1986, Robert Willens
Corporate Provisions Of The Tax Reform Act Of 1986, Robert Willens
Tax Adviser
No abstract provided.
Highlighting The Tax Reform Act Of 1986 For Individuals, Christopher P. Mcconnell
Highlighting The Tax Reform Act Of 1986 For Individuals, Christopher P. Mcconnell
Tax Adviser
No abstract provided.
Gastrointestinal Helminth Parasites Of Heterotis Niloticus (Osteoglossiformes: Osteoglossidae) From Anambra River, Eastern Nigeria, Comfort Chidiogo Nwadike, Ebube Charles Amaechi, Philip Chijioke Okoye Ilozumba
Gastrointestinal Helminth Parasites Of Heterotis Niloticus (Osteoglossiformes: Osteoglossidae) From Anambra River, Eastern Nigeria, Comfort Chidiogo Nwadike, Ebube Charles Amaechi, Philip Chijioke Okoye Ilozumba
Sultan Qaboos University Journal For Science
Fish diseases especially those caused by parasites are major problems confronting fish farmers globally. This study investigated the gastrointestinal helminth parasites of Heterotis niloticus (African Bony tongue fish) from the Anambra River basin over 12 months (January to December, 2013). A total of 294 fish were caught from three locations along the Anambra River, and transported to the laboratory for morphological and parasitological studies. Four species of helminth parasites were isolated comprising one cestode (Sandonella sandoni), two nematodes (Procamallanus laeviconchus and Dujardinascaris species) and one acanthocephalan (Tenuisentis niloticus). Out of the 294 fish species examined, the overall prevalence of infection …
Incidence Of Urinary Tract Infections, Etiological Agents, And Antibiotic Susceptibility Among Pregnant And Non-Pregnant Women In Amedi Region, Iraq, Nabi Qadri Saeed, Nedim Çakir, Mahde Saleh Assafi
Incidence Of Urinary Tract Infections, Etiological Agents, And Antibiotic Susceptibility Among Pregnant And Non-Pregnant Women In Amedi Region, Iraq, Nabi Qadri Saeed, Nedim Çakir, Mahde Saleh Assafi
Sultan Qaboos University Journal For Science
Urinary tract infection is a bacterial infection caused by bacteria from the digestive tract entering the urinary tract. It is more prevalent in women and remains the most common bacterial infection in humans. The study aimed to assess the prevalence of urinary tract infections (UTIs) in pregnant women, identify and diagnose uropathogenic bacteria, and examine the antibiotic susceptibility of the isolated bacteria. A total of 283 urine specimens were collected from pregnant and non-pregnant females of different ages who visited Amedi hospital between October 2020 and January 2021. The samples were cultured and incubated on Blood agar and MacConkey agar …
Emergence Rhythms And First Larval Stage Description Of The Crab Chiromantes Boulengeri (Calman) From Shatt Al-Arab, Basrah, Iraq, Malik H. Ali, Salman D. Salman, Huda K. Ahmed, Hanaa H. Mohammed
Emergence Rhythms And First Larval Stage Description Of The Crab Chiromantes Boulengeri (Calman) From Shatt Al-Arab, Basrah, Iraq, Malik H. Ali, Salman D. Salman, Huda K. Ahmed, Hanaa H. Mohammed
Sultan Qaboos University Journal For Science
The rhythmic behavior of emergence (locomotion) activity outside the burrows of the crab Chiromantes boulengeri (Calman) collected from the intertidal habitat of Shatt Al-Arab River, Basrah, Iraq was studied in the laboratory, with three light regimes (using 10 adult crabs, for 5 consecutive days for each light regime). Under natural illumination (daytime: night-time) the study revealed that the crabs exhibited high locomotor activity (M= 7.1 ind.) during the daytime that was significantly higher than the night-time (M= 4.1 ind.). The result showed no relationship between the locomotor activity of the crabs and the two daily tidal cycles as the two …
The Effectiveness Of Some Safety Compounds In Controlling Botrytis Neck Rot Of Onion, Naglaa G. Ahmed, Hassan A. Gouda, Mahmoud A.A. Rashwan
The Effectiveness Of Some Safety Compounds In Controlling Botrytis Neck Rot Of Onion, Naglaa G. Ahmed, Hassan A. Gouda, Mahmoud A.A. Rashwan
Sultan Qaboos University Journal For Science
Onion (Allium cepa L.) is one of the major vegetable crops in Egypt that are damaged and lost by Botrytis neck rot. The aim of this study was to determine the efficacy of silica gel, acetic acid, fulvic acid and charcoal as protective agents against Botrytis allii under both in vitro and in greenhouse and field conditions. In vitro, the maximum disease reduction was observed by 1%, 0.8% and 0.5% acetic acid (73.7%, 63.7%, and 61.2%, respectively), followed by 2% of charcoal (52%) and 3% of silica gel (47.5%). In the greenhouse and field conditions, silica gel (3%) and acetic …
Determination Of Norfloxacin In Tablets And Biological Fluids Using Terbium-Caffeine Coordination Polymer Luminescence, Shaima Al-Salhi, Saleh Al-Busafi, Beena Verghese, Salma M. Al-Kindy, Fakhreldin O. Suliman, Rengaraj Selvaraj
Determination Of Norfloxacin In Tablets And Biological Fluids Using Terbium-Caffeine Coordination Polymer Luminescence, Shaima Al-Salhi, Saleh Al-Busafi, Beena Verghese, Salma M. Al-Kindy, Fakhreldin O. Suliman, Rengaraj Selvaraj
Sultan Qaboos University Journal For Science
The usefulness of caffeine (CF) as a chelating agent to increase the luminescence intensity of terbium (Tb3+) was studied. The efficiency of the developed Tb3+/CF- coordination nanoparticles was evaluated as a sensing platform for the detection of fluoroquinolone antibiotics, using norfloxacin (NF) as a model analyte. The luminescence conditions of Tb3+/CF-NF were investigated and optimized. Under the optimized experimental conditions, the linearity of the method was established with a limit of detection (LOD) of 5.8 nM, and the effect of some expected interferes was examined. The developed method was successfully applied for the detection of norfloxacin in tablet and urine …
Isolation Of Digeranyl From The Hexane Extract Of Moringa Peregrina Leaves, Saleh N. Al-Busafi, Safiya A. Al-Jabri, Shareef Al-Hashmi
Isolation Of Digeranyl From The Hexane Extract Of Moringa Peregrina Leaves, Saleh N. Al-Busafi, Safiya A. Al-Jabri, Shareef Al-Hashmi
Sultan Qaboos University Journal For Science
The plant kingdom provides many precious gifts to mankind. One of these gifts is its ability to produce an endless stream of natural products. Moringa peregrina (In Oman called Al Shua) provides a wide range of benefits to traditional medicine in many cultures, as well many nutritional values. This paper discusses the isolation, and purification of digeranyl from the hexane extract of Moringa peregrine’s leaves, for the first time. Recent studies show that digeranyl phosphate derivative, digeranyl bisphosphonate, inhibits breast cancer cell migration by inhibiting geranylgeranyl diphosphate synthase (GGDPS). The structure of the isolated compound has been confirmed using different …
Effect Of Seawater Irrigation On Germination Seed Of Ceratonia Siliqua L. And Their Treatment With Seaweed Extracts, Ahmed Amrajaa Abdulrraziqb, Sami Mohammed Salih, Abdoun Hashim Alwan
Effect Of Seawater Irrigation On Germination Seed Of Ceratonia Siliqua L. And Their Treatment With Seaweed Extracts, Ahmed Amrajaa Abdulrraziqb, Sami Mohammed Salih, Abdoun Hashim Alwan
Sultan Qaboos University Journal For Science
The Libyan coasts provide a diverse environment with many seaweeds that are unstudied. The present study was conducted with the aim of evaluating the effect of irrigation with seawater at several concentrations (0, 10, 20, 30and 40%) on the germination of seeds of Ceratonia siliqua L. (wild and cultivated), and treatment by pre-soaking for 24 h at a concentration 10% of three species of seaweed extracts (Padina pavonica, Sargassum vulgare, and Posidonia oceanica ). The results showed that C. siliqua seeds were able to germinate under until a concentration of 30% by a germination percentage (18%). Generally, salinity stresses significantly …
Photoluminescence And Dye Adsorption Mechanism Of Dehydrated Carbon Quantum Dots, Basim Al Farsi, Hamood Al Shidhani, R.G. Sumesh Sofi, El-Said I. El-Shafey, Zainab B. Al-Ruqeishi, Abdullah S. Al-Hosni, Abey Issac, Abdulrahman Al Nabhan, Mohamed Al-Kindi, Osama K. Abou-Zied
Photoluminescence And Dye Adsorption Mechanism Of Dehydrated Carbon Quantum Dots, Basim Al Farsi, Hamood Al Shidhani, R.G. Sumesh Sofi, El-Said I. El-Shafey, Zainab B. Al-Ruqeishi, Abdullah S. Al-Hosni, Abey Issac, Abdulrahman Al Nabhan, Mohamed Al-Kindi, Osama K. Abou-Zied
Sultan Qaboos University Journal For Science
The role of oxygen-based functional groups in the photoluminescence of dehydrated carbon dots (DCs) and the adsorption mechanism of dye molecules onto the surface of DC is investigated. DC were prepared from orange peel for the first time via the chemical dehydration effect of sulfuric and phosphoric acid at 180 oC. We compared the emission spectra of DCs in different solvents in great detail. The solvatochromism of DC in different solvents is discussed. The role of oxygen-based functional groups in the light emission process is examined. Adsorption of methylene blue (MB) on the surface of DC was studied at different …
The Allelopathic Effects Of Persicaria Salicifolia On The Growth And Antioxidant Enzymes Of Synechocystis Pevalekii And Tetradesmus Bernardii, Mustafa A. Fawzy, Mahmoud S. Adam, Arwa A. Al-Badaani, Awatief F. Hifney, Sedky H.A. Hassan
The Allelopathic Effects Of Persicaria Salicifolia On The Growth And Antioxidant Enzymes Of Synechocystis Pevalekii And Tetradesmus Bernardii, Mustafa A. Fawzy, Mahmoud S. Adam, Arwa A. Al-Badaani, Awatief F. Hifney, Sedky H.A. Hassan
Sultan Qaboos University Journal For Science
In recent years, there has been an increasing focus on the prospect of exploiting macrophytes as an alternative strategy to control undesired algal growth. The present research was conducted to study the effect of different concentrations of an aqueous stem extract of Persicaria salicifolia on the growth, some metabolites and antioxidant enzymes of the green microalgae Synechocystis pevalekii and Tetradesmus bernardii. Chlorophyll a, dry weight, total protein, total carbohydrate and proline contents of the tested algae decreased with increasing the crude extract concentrations of P. salicifolia. In general, catalase, superoxide dismutase and lipoxygenase activity of T. bernardii increased with increasing …
Effects Of Microplastic On The Gastrointestinal Tract And Gut Microbiome Of Sprague Dawley Rats, Taher Baomar, Zahra Al-Mahrooqi, Michael J. Barry, Aziz Al-Habsi, Raeid M.M. Abed
Effects Of Microplastic On The Gastrointestinal Tract And Gut Microbiome Of Sprague Dawley Rats, Taher Baomar, Zahra Al-Mahrooqi, Michael J. Barry, Aziz Al-Habsi, Raeid M.M. Abed
Sultan Qaboos University Journal For Science
ABSTRACT Nowadays there is evidence that animals are exposed to microplastics (MPs) via food, however there is not much known about their effect on tissue of gastrointestinal tract and on gut microbiome. In this study, adult male rats were fed with polyethylene MPs, mixed with standard pellet food for 24 days at different concentrations ranging from 0 to 1000 μg/day. At the end of experiment, rats were euthanized and histopathological investigation using light and electron microscopy and the gut microbiome was analyzed using MiSeq 16S rRNA amplicon sequencing. Microscopic analysis revealed significant impact of MPs on the intestine, including visible …
A Census Of Lakes In Gandaki Province Based On Remote Sensing, Anup Gurung, Bindu Malla Thakuri, Saroj Panthi, Kripa Pokhrel, Rana Bahadur B.K, Shiva Pariyar, Nischal Sedhai, Arbin Poudel, Bipin Poudel, Maheswar Dhakal
A Census Of Lakes In Gandaki Province Based On Remote Sensing, Anup Gurung, Bindu Malla Thakuri, Saroj Panthi, Kripa Pokhrel, Rana Bahadur B.K, Shiva Pariyar, Nischal Sedhai, Arbin Poudel, Bipin Poudel, Maheswar Dhakal
Sultan Qaboos University Journal For Science
Lakes in Nepal play a crucial role in supporting biodiversity conservation, regulating ecosystems, and providing livelihood opportunities for local communities. Many lakes in Nepal hold immense religious and cultural significance for the local community, serving as sacred pilgrimage sites and embodying spiritual entities that are integral to the traditions, beliefs, and practices of the people, making them important cultural landmarks of the country. Despite their significance and importance, lakes in Nepal have faced degradation and challenges. Due to inappropriate infrastructure development, encroachment, and anthropogenic activities, lakes are degraded in Nepal. In recent years, Gandaki Province also witnessed the degradation of …
Cutting-Edge Approach To Targeted Therapy: Repositioning Of Old Drugs In Combination With Standard Clinical Chemotherapeutics Potentiates A Propitious Novel Targeted Therapy For Human Pancreatic Cancer, Rashelle Aldbai, Leili Baghaie, David A. Bunsick, Emilyn Aucoin, Yunfan Li, Daniella Ghokasian, Myron R.Szewczuk
Cutting-Edge Approach To Targeted Therapy: Repositioning Of Old Drugs In Combination With Standard Clinical Chemotherapeutics Potentiates A Propitious Novel Targeted Therapy For Human Pancreatic Cancer, Rashelle Aldbai, Leili Baghaie, David A. Bunsick, Emilyn Aucoin, Yunfan Li, Daniella Ghokasian, Myron R.Szewczuk
Sultan Qaboos University Journal For Science
Metastatic pancreatic cancer leads to a fatal outcome, with a median progression-free survival of approximately six months when utilizing the most successful combination of chemotherapeutic regimens. When drug resistance develops, it facilitates an increase in primary tumor growth and new and growing metastases. Patients inevitably and quickly succumb to their disease and die. Notably, chemotherapy has an unintended impact on the development of drug resistance through the enhancement of EMT development and the enrichment of cancer stem cells (CSC). Recent report discovered that neuraminidase-1 (Neu-1) regulates EMT induction, angiogenesis, and cellular proliferation by the activation of several receptor tyrosine kinases. …
Preventive Effects Of Dill Oil On Potassium Bromated-Induced Oxidative Dna Damage In Garlic Root Tips, Hoda Khatab, S:20:"Associated Professor", } N/A, Samia Eissa, Nagat S. Elhaddad
Preventive Effects Of Dill Oil On Potassium Bromated-Induced Oxidative Dna Damage In Garlic Root Tips, Hoda Khatab, S:20:"Associated Professor", } N/A, Samia Eissa, Nagat S. Elhaddad
Sultan Qaboos University Journal For Science
In this study, the potential antimutagenic/cytoprotective effect of the oil extract (2.5µg/ml) from Anethum graveolens L. (Dill) on oxidative DNA damage was tested. The experiments were carried out to inhibit mutagenicity induced by potassium bromated (KBrO3-9g/l) in Allium assay using mitotic activities and nuclear DNA contents. Result showed a clear reduction in radical length in all KBrO3-treated groups compared to control plants. Mitotic activity, measured by mitotic index (MI) and mitotic stages, were significantly decreased in meristematic cells after KBrO3 application, The results showed that mitotic index (MI) was decreased to reach about 0.8 at 24 hrs compared with 23.9% …
Biosystematic Studies On The Genus Crepis L. (Asteraceae: Cichorieae) In Egypt, Mona Hassan, Aamaa Olwey, Mostafa Aboulela
Biosystematic Studies On The Genus Crepis L. (Asteraceae: Cichorieae) In Egypt, Mona Hassan, Aamaa Olwey, Mostafa Aboulela
Sultan Qaboos University Journal For Science
The taxonomy of the genus Crepis L. in Egypt is critically discussed. The genus is represented in Egypt by seven species with four infra-specific taxa. One new record (C. aspera var. inermis (Cass.) Boiss.) is reported here for the first time for the flora of Egypt. The macro- and micro-morphological characteristics of the studied Crepis taxa, including the capitula, phyllaries, achenes, trichomes, and stomata, were investigated. Multivariate (cluster and PCA) analyses based on macro- and micro-morphological characteristics elucidate the phenetic relationships among the investigated taxa at the sectional level. A key, full descriptions, an updated nomenclature, and a revised type …
The Continued Presence Of Antibiotic-Resistant Bacteria And Heavy Metals At One Of The World’S Most Important Green Turtles’ Nesting Location, Ras Al-Jinz Reserve, Oman, Al-Musharafi S.K, Al-Amrani S.A., Mahmoud I.Y, Al-Bahry S.N, Leduc A.O.H.C
The Continued Presence Of Antibiotic-Resistant Bacteria And Heavy Metals At One Of The World’S Most Important Green Turtles’ Nesting Location, Ras Al-Jinz Reserve, Oman, Al-Musharafi S.K, Al-Amrani S.A., Mahmoud I.Y, Al-Bahry S.N, Leduc A.O.H.C
Sultan Qaboos University Journal For Science
Environmental contamination of marine habitats is a global concern, especially in areas that are crucial for endangered species’ life cycles. To gain a comprehensive understanding of environmental contamination, analyzing various biotic and abiotic components of ecosystems is necessary. Situated in the Arabian Peninsula, Ras al-Jinz Reserve serves as an invaluable nesting site for green sea turtles (Chelonia mydas). There, the prevalence of antibiotic-resistant microbial strains and heavy metals was assessed by collecting samples from diverse components of this ecosystem, including sand from turtle nests, dead turtle hatchlings, fresh turtle eggs, oviductal fluids from nestling turtles, turtle carapace smears, live crabs, …
Identification Of Two Species Of The Family Sparidae For Edna Sequences Using A Representative 16srrna Reference Library For Omani Fish, Aliya Alansari, Wahida Alamri
Identification Of Two Species Of The Family Sparidae For Edna Sequences Using A Representative 16srrna Reference Library For Omani Fish, Aliya Alansari, Wahida Alamri
Sultan Qaboos University Journal For Science
Identification of fish species accurately is required to support efforts for conserving fishery biodiversity assessment and sustainable management. Recently, environmental DNA (eDNA) was suggested for regular monitoring of species for effective management of biodiversity. In Oman, molecular reference library representing fish species from the Omani coastline can support such potential approaches. In this communication, we used a local mtDNA-16SrRNA reference library representing Sparidae fish species from the Omani coastlines to identify two Sparidae eDNA sequences (zotu24 and zotu85, from Muscat and Dhofar, respectively) from Acanthopagrus and Diplodus genera reported by a recent eDNA study from Oman. The two species are …
Perception Of Nurses Toward Working At High Reliability Healthcare Organizations: The Association To Nurses' Psychological Safety And Intention To Stay, Safia Samir Darwish, Wafaa Ahmed Ali, Faten Fathy Abo Baraka
Perception Of Nurses Toward Working At High Reliability Healthcare Organizations: The Association To Nurses' Psychological Safety And Intention To Stay, Safia Samir Darwish, Wafaa Ahmed Ali, Faten Fathy Abo Baraka
Sultan Qaboos University Journal For Science
Background: High-reliability organizations (HROs) of healthcare are facing tough challenges to improve nurses’ psychological safety and intent to stay through maintaining organizational resources, work flexibility, environmental safety, and effectively managing stress and anxieties the nurses face in the workplace. Aim: This study aims to identify the relation between perception of working at HRO, psychological safety and intent to stay among Dar Al-Fouad Hospital nurses. Design: A correlational ex-post facto research. Setting: The study was conducted at Dar Al Fouad Hospital. Study subjects: A simple random sample of nurses who are working in Dar Al Fouad Hospital n=225. Tools: Three instruments …
The Class I Histone Deacetylase Inhibitor As A Potent Therapeutic Target For Treating Glioblastoma And Mocetinostat As A Novel Inhibitor In The Induction Death Of Cancer Cells, Firas Hameed Khathayer
The Class I Histone Deacetylase Inhibitor As A Potent Therapeutic Target For Treating Glioblastoma And Mocetinostat As A Novel Inhibitor In The Induction Death Of Cancer Cells, Firas Hameed Khathayer
Sultan Qaboos University Journal For Science
Epigenetic abnormality is one of the hallmarks of glioblastoma cancer cells. Histone deacetylase (HDAC) modification has a crucial role in epigenetic abnormality, which results in the initiation and progression of glioblastoma cancer cells. The selective HDAC inhibitors are well-known epigenetic regulators and promising anti-cancer agents that target specific HDAC enzymes and inhibit the proliferation of many cancer cells. Selective HDAC inhibitors isoform provides a high efficacy as chemotherapy in inhibiting cancer confirmation compared to non-selective HDAC inhibitors. Additionally, selective HDAC inhibitors suppress Class -I HDAC1, HDAC2, HDAC3, and HDAC11. HDAC class I inhibitors induce apoptosis, differentiation, autophagic death cells, and …
Genotoxic Response And Histological Alterations In Rat Lungs Exposed To Gasoline Generator Exhaust, Akinpelu Moronkeji, Frederick O.Akinbo
Genotoxic Response And Histological Alterations In Rat Lungs Exposed To Gasoline Generator Exhaust, Akinpelu Moronkeji, Frederick O.Akinbo
Sultan Qaboos University Journal For Science
The epileptic power supply in Nigeria has caused a surge in the production of energy from other sources, including gasoline generator sets. The air pollution caused by the exhaust from these engines has been implicated in a variety of metabolic disorders and diseases, including cancer. This study aims at understanding the genotoxic and histopathological effects of gasoline generator exhaust exposure on the DNA and lungs of adult male wistar rats. Forty- eight (48) adult wistar rats were divided into four categories, each with 12 rats. The control rats were not exposed to gasoline generator exhaust while the test groups were …
Evaluation Of Hospital Wastewater Treatment Using Sewage Treatment Plant For Heavy Metals, Radionuclides, And Some Pharmaceuticals: A Case Study, Amira M.A. Al-Maqrashia, El-Said I. El-Shafey, Haider A. Al-Lawati, Abbasher M. Gismelseed, Bashayer B. Al-Mamari
Evaluation Of Hospital Wastewater Treatment Using Sewage Treatment Plant For Heavy Metals, Radionuclides, And Some Pharmaceuticals: A Case Study, Amira M.A. Al-Maqrashia, El-Said I. El-Shafey, Haider A. Al-Lawati, Abbasher M. Gismelseed, Bashayer B. Al-Mamari
Sultan Qaboos University Journal For Science
This is the first study in Oman to evaluate the efficiency of a sewage treatment plant (STP) for hospital wastewater (HWW) treatment for heavy metals, radionuclides, and some selected pharmaceuticals. A sewage treatment plant (STP) at Sultan Qaboos University (SQU) receives HWW, from Sultan Qaboos University Hospital (SQUH), and municipal wastewater from non-medical facilities at SQU. Representative samples of HWW (before mixing with municipal wastewater at STP), STP-treated wastewater (TWW), and STP mixing sludge, were collected and analyzed. A method for analyzing pharmaceuticals including metformin, atenolol, chlorpheniramine, triprolidine, diphenhydramine, and citalopram was developed and validated using LC-MS-MS. HWW and TWW …