Volume 9 | Issue 2 |

 Abstract

In the context of International Taxations, including cross-border investments, eliminated double Taxation became an important consideration in doing business in India and abroad specially with the double taxation aspect became omnipresent in relations to transactions involving cross-boarder investments with those foreign entities belonging to those countries with which India does not have double taxation Avoidance Agreements. To overcome difficulties faced by investors from different countries, India in new countries entered into Double Taxation Avoidance Agreements (DTAA) with many countries. To overcome difficulties faced by investors from different countries, in recent years, India entered into Double Taxation Avoidance Agreements with many countries through the Income Tax Act 1961, in the year 2001. Another way of resolving disputes relating to taxes involving International transactions is through mutual agreement procedure through OECD MODEL.

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 Keywords

Central Government, Double Taxation, Foreign Collaboration, International Agreements, Tax Relief.

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 Abstract

In this paper introduces a Smart Device having the ability to choose a selected line colored lines. The Mechatronic Device can differentiate among different colors and choose a selected one to find its aim using Bluetoothdevics. From the android mobile, commands are given to the LFR that senses a line and endeavours itself accordingly towards the selected target by correcting the wrong moves using a simple feedback mechanism but yet very effective closed loop system. The LFR is capable of following very congested curves as it receives the continuous data from the different sensors. This LFR avoids collision and moreover, it can detect collision with obstacle sensor. This paper provides an answer to that kind of requirements where there will be multiple targets and the LFR should have the ability to choose any of the desired targets autonomously Moreover, the LFR should have another ability of avoiding collision Without the application of complex sensor like camera and processors.

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 Keywords

Android Smartphone and Bluetooth module, IR Sensor, Photo Transistor, Gear Motor, Arduino Microcontroller, Motor Driver

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

AI, AmI, IoT, Ubiquitous Computing

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Creative Commons Attribution 4.0 and The Open Definition

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Keywords: Iran, Nuclear, Nuclear Policy, IAEA, UN, Proliferation, Mohammad Reza, Saha, Hassan Rouhani, Sanction.

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Creative Commons Attribution 4.0 and The Open Definition

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SELF-REGULATING AGROLOGY APPROACH VIA SOIL DAMPNESS

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SELF-REGULATING AGROLOGY APPROACH VIA SOIL DAMPNESS

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Creative Commons Attribution 4.0 and The Open Definition

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Having a consensual relationship among adolescents is a common phenomena but on the contrary having a sexual relationship with consent with the same partner is considered as a taboo. Teenagers or late adolescents ( 16-19 years) behave or have different needs than an earlier generation as every generation is affected by the social, political and economic conditions of that generation. The present generation has easy access to the internet and is active in social media sites because of which they are much more aware of sex than the past generation. During the adolescent stage, there is a hormonal change and also bio-pschyo-social development because of which they have the urge to have sex. Adolescents are considered to be much more matured as compared to the previous generation yet when it comes to having consensual relationship they are have no say. The paper tries to bring about the problems which are faced by adolescents and how in case of consensual relationship only one sex is punished whereas the act is done by both the parties. The paper also discusses the progressive judgement given by the Hon�ble Madras High Court wherein it recognizes the problem present in the criminal law statutes when it comes to consensual relationship among adolescents.

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 Keywords

Adolescents, Consensual, Criminal Law , Relationship, Sex.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

India and China are two fastest growing economic giant of world which Z ONE comprise almost one third of its world population area major powers of Asia. Both countries are separated by the geographical obst acles of the Himalayan Mountain but this factor between two countries al together. Both the countri es have has not stopped interaction been sharing historical and cultural relations in the past. Attainment of independence by India and the advent of communist region in China in 1949 were the events that afforded new opportunities for both the countries to renew their age old friend ly ties. These ancient ties even continued to thrive during the middle, modern and colonial era. After independence this age old relation developed further in form of co operation and support to each othe

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ey word Economic giant, geographical obstacl es, communist region, coIndependence.operatio

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Teacher education is the best medium to prepare the competent, skillful, knowledgeable and responsible teachers. The NCTE decided to maintain the norms and standards of different teacher education programmes. The purpose of the present study is to know the attitude of stakeholders towards implementation of the four years integrated B.Ed. programme. So, the descriptive survey method is used to conduct this study. The researcher choosed 230 samples (e.g. 203 students, 25 teachers and 2 college management) by Purposive sampling method from Orisha state. Self-made questionnaire is administered for data collection from Ravenshaw University and Regional Institute of Education (RIE, Bhubaneswar) the students of 1st year, 2nd year, 3rd year, 4th year and teachers. Collected data is analysed through the percentage analysis, Mean, S.D. and hypothesis testing such as z test and t test. As findings, the four years integrated B.Ed. programme is good in respect to fulfill the educational objectives, not lengthy & wastage of time, develop adequate and stable content knowledge, skills and different abilities. But this programme is very costly and affected the financial aspects of trainee of teachers. Also, the differences are existed between male students & female students and self-finance institution & government institution on their attitude towards implementation the four years integrated B.Ed. programme.

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 Keywords

Attitude, Stakeholders, Four years integrated B.Ed. programme.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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 Keywords

Micro small and medium enterprises, entrepreneurship, economic development, employment potential, exports revenue

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

In recent years, the procurement team operates the function of supplier selection and evaluation through various processes to improve supply chain activities. As we know that the decision-making for such problems is always a complicated task for the decision-maker and for solving these kinds of problems there are numbers of multiple criteria decisions making (MCDM) methods are available. For an effective supplier selection process, the decision-maker always has a set of criteria for selecting the best among the number of alternatives. In the chapter, the most suitable supplier will be selected using the Analytic Hierarchy Process based on the Range of Value (ROV) method. The objective weights of the criteria will be obtained by the AHP method and alternatives will be ranked by the ROV method. To understand the method an example is illustrated with ten different alternatives that are ranked concerning their performance by using these AHP and ROV methods.

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 Keywords

Analytic Hierarchy Process (AHP), Multiple Criteria Decisions Making (MCDM) Range of Value (ROV), Supplier Selection, Supply Chain Management.

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Creative Commons Attribution 4.0 and The Open Definition