Volume 14 | Issue 1 |

 Abstract

India's transition toward globally comparable financial reporting gained momentum with the introduction of Indian Accounting Standards (Ind AS), which are largely converged with International Financial Reporting Standards (IFRS). This paper presents a comparative study of Ind AS and IFRS, focusing on conceptual differences, key recognition/measurement areas, disclosure implications, and the overall impact on financial reporting quality in India. The study adopts a doctrinal and analytical methodology using authoritative standards, regulatory notifications, and prior empirical research on IFRS adoption outcomes. Findings indicate that Ind AS adoption has improved transparency, expanded fair value measurement, strengthened disclosure depth, and enhanced comparability for Indian corporates-particularly for groups accessing global capital. However, challenges persist due to carve-outs, implementation complexity, system readiness, professional judgment requirements, and India-specific regulatory and tax frictions. The paper concludes with practical recommendations for companies, auditors, regulators, and educators to further strengthen Ind AS implementation and reporting credibility.

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 Keywords

Ind AS, IFRS, financial reporting, convergence, fair value, comparability, India, disclosure, accounting regulation

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Travel planning in India is often complicated by the use of multiple disconnected platforms, inaccurate cost predictions, limited internet availability, and generic travel suggestions that do not align with individual preferences. To overcome these challenges, this paper presents YatraGenie, an intelligent and unified travel itinerary planning system designed specifically for Indian travelers. The platform generates personalized itineraries by integrating user preferences, destination details, travel duration, real-time weather conditions, and budget constraints into a single solution. The system is developed using React-Vite for the frontend, FastAPI for backend processing, SQLite for database management, and OpenWeather API for weather integration. An offline-first design approach enables users to access itineraries even in low or no internet connectivity regions. Experimental evaluation demonstrates improved planning efficiency, accurate budget estimation, and enhanced user satisfaction, making YatraGenie a reliable and cost-effective travel planning solution.

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 Keywords

Smart Tourism, Travel Itinerary Planner, Artificial Intelligence, Budget Estimation, Offline Travel Planning, Personalized Recommendation System

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The paper introduces a clever system based on Artificial Intelligence (AI) that is slated to assist the police and investigation agencies in resolving crimes more quickly and accurately. Conventional methods of investigation are more time consuming and in most cases fail to accommodate bulk of evidence including reports, pictures, and computer files. The Smart Crime Investigation Support System suggested is an innovation based on powerful AI models that examine the information, relate clues, and formulate smart hypotheses to support more effective decisions by investigators. It offers matching of new cases with history and visualizing relationships between suspects, evidence, and places. System trials indicate a significant increase in accuracy with 90% faster analysis than manual methods. The platform ensures strong data security, legal compliance, and aims to integrate with government databases such as CCTNS, NCRB, and ICJS for cross-department case solving. This study highlights how AI can enhance efficiency, transparency, and collaboration in modern law enforcement investigations.

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 Keywords

Digital Forensics, Artificial Intelligence, Crime Scene Analysis, Predictive Policing, Explainable AI, Ethical AI, Law Enforcement Technology, Virtual Reality Forensics

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This paper presents the design and implementation of a conversational Service Desk Agent that automates essential service desk functions through structured backend logic and intent-based query processing.

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 Keywords

Incident management, Conversational interface, Service desk automation, Support systems, Ticket analytics

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Cardiovascular diseases (CVDs) are the leading cause of mortality worldwide accounting for approximately 32% of all deaths. As per World Health Organization the burden of non-communicable diseases is rising, with CVDs responsible for 27% of total deaths in India. Ayurveda describes heart disease under the umbrella of Hridroga, with Kaphaja Hridroga sharing symptomatic similarities with myocardial infarction (MI) with the significance of Hridaya (heart) emphasized in Ayurveda as a vital component of health. Classified as a life-threatening Sadyah Pranahara Marma, conditions like Hridroga require early diagnosis. The Ayurvedic concept of Dhamani Pratichaya, involving the accumulation of Kapha and Meda in the vascular channels, parallels the pathogenesis of atherosclerosis and thrombosis, which can lead to development of Ischemic Heart Disease influenced by a variety of factors including dietary (Aharaja), lifestyle (Viharaja) and mental (Manasika) aspects. Accurate diagnosis relies on analyzing symptom triggers, patient descriptions, clinical findings, and investigations like ECG are essential for diagnosing rhythm disturbances and acute STEMI, if undiagnosed ends up in fatal outcomes.

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 Keywords

Kaphaja Hridroga, Myocardial Infarction, ECG, Coronary Artery Disease

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Stress experienced by parents of children with hearing impairment is a significant psychosocial concern that influences family functioning and child development. The diagnosis of hearing impairment often places emotional, financial, and social demands on parents, leading to varying levels of stress. Parents must cope with challenges related to communication barriers, educational planning, rehabilitation services, and societal attitudes. Coping strategies adopted by parents play a crucial role in managing stress and promoting psychological well-being. A comparative approach helps to understand differences in stress levels and coping patterns among parents based on variables such as gender, locality, socio-economic status, or educational background. With a sample size of 120 parents of children with hearing impairment, the present study aims to systematically examine stress and coping strategies, thereby generating empirical evidence to support parent-focused interventions, counseling programs, and inclusive support services.

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Hearing Impairment, Parental Stress, Coping Strategies, Parents, Comparative Study etc.

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ABSTRACT The present study was conducted among mothers of under five children in Tharol Anganwadi, Calicut, to assess effectiveness of demonstration on the level of knowledge regarding management of paediatric choking. The main objectives of the study were: o Assess the pre-test level of knowledge regarding management of paediatric choking among mothers of under five children. o Assess the effectiveness of demonstration on level of knowledge regarding management of paediatric choking among mothers of under five children. o Determine the effect of planned health education on knowledge on Cervical Cancer among Students in selected Engineering College in Kozhikode o Find out the association between pre test level of knowledge with their selected Socio demographic variables.

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 Keywords

Paediatric Choking, Knowledge, Under Five Mothers, Demonstration, Nursing Education.

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This research examines and compares the purchase behaviour of Electric Vehicle (EV) buyers and Non-EV (ICE vehicle) buyers among residents of Pune, with the objective of identifying the key factors influencing adoption decisions in one of India's most prominent automotive hubs. As global and national mobility systems increasingly shift toward sustainable transportation, understanding city-specific consumer behaviour has become essential for accelerating EV adoption. The study is based on primary data collected from 133 respondents representing diverse demographic backgrounds in Pune. It evaluates levels of EV awareness, perceptions of economic feasibility, infrastructure availability, environmental concern, and future purchase intentions. The results highlight a notable contradiction: although 44.4% of respondents report high awareness of EVs and 90.2% indicate interest in purchasing an EV in the future, only 17.3% currently own EVs exclusively. Inadequate charging infrastructure emerges as the most critical barrier, cited by 40.6% of respondents, outweighing even high purchase cost concerns. While a majority of respondents acknowledge government incentives (69.2%) and environmental advantages (45.8%), significant uncertainty remains regarding the Total Cost of Ownership (TCO), with 58.2% unsure about long-term financial benefits. Improvements in charging infrastructure, extended driving range, and faster charging technology are identified as the most influential motivators for adoption. The findings provide practical insights for policymakers, vehicle manufacturers, and infrastructure providers to reduce the gap between EV awareness and actual adoption, thereby supporting Pune's transition toward sustainable electric mobility.

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 Keywords

Electric Vehicles (EVs), Consumer Preference Analysis, Infrastructure Readiness, Green Transportation, Urban Mobility, Pune Region

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The Pradhan Mantri Mudra Yojana (PMMY) was introduced as a flagship financial inclusion initiative aimed at promoting entrepreneurship, employment generation, and socio-economic empowerment among micro and small entrepreneurs. This study examines the impact of PMMY on the socio-economic conditions of select beneficiaries in Telangana by comparing conditions before and after Socio economic factors (SEF) support. Using primary survey data from 400 beneficiaries and employing statistical tools such as Mean ,Chi-square tests, paired and ANOVA, the study finds that PMMY has brought about significant improvements in social involvement, household infrastructure, social recognition, standard of living, financial position, family income, and social awareness. The findings confirm that PMMY has played a crucial role in enhancing both individual and community-level socio-economic outcomes.

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 Keywords

Micro Units Development and Refinance Agency, Pradhan Mantri mudra yojana .

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The COVID-19 pandemic has significantly impacted the mental health of medical students worldwide. This study examines anxiety and depression prevalence among students in India, Pakistan, China, and Bangladesh, integrating statistical analysis with machine and deep-learning models. Data from structured surveys revealed that 62.7% experienced anxiety, 54.2% depression, and 48.5% stress, with higher distress among female and hostel-residing students. Comparative analysis showed greater psychological burden in Pakistan and Bangladesh than in China and India. Among predictive techniques, the Hybrid LSTM-CNN achieved the best accuracy (91.2%, F1 = 0.89, AUC = 0.94), outperforming CNN, Random Forest, and Logistic Regression. Findings indicate that prolonged online learning, isolation, and academic pressure heightened distress during the pandemic. The proposed AI-based predictive framework can help institutions identify at-risk students and develop targeted mental-health interventions for future resilience.

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 Keywords

Mental health, COVID-19 pandemic, Predictive modelling, Global trends

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