Volume 14 | Issue 3 |

 Abstract

This study investigates the financial performance of Rane (Madras) Limited, a leading Indian automotive components manufacturer, and conducts a comparative analysis of tax planning strategies employed by salaried individuals and business individuals. The financial analysis examines key performance indicators such as revenue growth, profitability, and financial ratios over the most recent fiscal periods, revealing trends in operational efficiency and bottom line performance. Concurrently, the tax planning component compares how salaried and business taxpayers leverage deductions, exemptions, and tax saving instruments to optimize their tax liability, drawing on empirical evidence from prior studies on individual tax planning behavior. Results suggest that while DVS Research and Capital Services Private Limited demonstrates strong financial growth and recovery in profits, effective tax planning significantly influences disposable income for both categories of taxpayers, with business individuals often utilizing more diverse tax mitigation strategies than salaried taxpayers. The study offers insights for financial managers, individual taxpayers, and policymakers aiming to balance corporate financial performance with effective personal tax planning.

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 Keywords

Financial Performance Analysis, Tax Planning Strategies, Corporate Profitability, Tax Savings.

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Creative Commons Attribution 4.0 and The Open Definition

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Abstract--During the last few years, many traditional marketplaces have undergone rapid digital transformation, whereas most of the processes of the invitation card industry are still manual and location-based. Wedink aims at filling this gap by introducing a smart invitation card-booking platform on the MERN stack, where customers and vendors connect on a single digital marketplace. Unlike any other e-commerce website, Wedink focuses on the online booking of physical invitation cards, thus allowing users to view the portfolio of various vendors, change card details, and place orders with much ease from anywhere. The system will use MongoDB, Express.js, React.js, and Node.js for scalability and high performance. Cloudinary will be integrated for efficient and fast image handling. A chatbot AI, developed using Gemini, helps customers get instant responses to queries regarding design options, pricing, and choosing the best vendor, which enhances user interaction and reduces delays in responses. It integrates secure payment gateways, encrypted transactions, and role-based authentication to ensure integrity in customers' data and security in the application. Vendors will be provided with dedicated dashboards to manage their portfolio, track orders, and analyze performance, thus reaching out to a wide audience. Proper usability, load, and integration testing has been performed to assure system reliability and responsiveness. By combining an appropriate full stack architecture with intelligent chatbot assistance, Wedink transforms the conventional invitation card booking into a secure, efficient, and user-friendly digital experience that contributes toward modernizing specialized e-commerce sectors.

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Keywords - MERN Stack, Full Stack Development, AI Chatbot, Query Assistance, Cloudinary Integration for Image Management.

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Creative Commons Attribution 4.0 and The Open Definition

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

: Selenium , Antioxidant activity , Glutathione peroxidase (GSH-Px) , Oxidative stress , Selenoproteins, Redox homeostasis , Medicinal plants

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Creative Commons Attribution 4.0 and The Open Definition

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This paper presents a real-time virtual driving system using hand gestures for controlling multiple games. The system uses a webcam to capture hand movements and applies computer vision techniques for gesture recognition. MediaPipe is used for hand landmark detection, while OpenCV handles frame processing. The proposed system supports dual-hand steering, reverse gesture, boost gesture, and night mode operation. The system is tested across multiple games and demonstrates reliable real-time performance with minimal delay. The proposed approach improves user interaction and provides flexible gesture-based control for gaming applications.

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 Keywords

Hand Gesture Recognition, Virtual Driving, Computer Vision, MediaPipe, Real-Time Gaming, Gesture Control, Multi-Game Control, Real-Time Performance

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Creative Commons Attribution 4.0 and The Open Definition

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Abstract In India Tribal movements during British rule were marked by their frequent, militant, and violent nature. The issues of tribal movements can be divided into mainland and frontier tribal movements. Mainland rebellions were driven by issues such as loss of forest, land, and the traditional system of joint ownership, along with exploitation by outsiders. In contrast, north eastern frontier tribes, seeking political autonomy or independence, led longer-lasting and distinct revolts. Initially focused on socio-religious oppression, many of these tribal movements eventually merged with the broader National Movement. Tribal leaders and chiefs often employed traditional weapons to resist colonial forces and assert their rights.

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Creative Commons Attribution 4.0 and The Open Definition

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Key-Words: Tribal, Movement, Mainland, Traditional, Rebellions and Violent etc.

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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

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In the modern digital era, social media platforms integrated with Artificial Intelligence (AI) have become an important part of everyday life. These platforms influence communication, emotions, and decision-making patterns.

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Creative Commons Attribution 4.0 and The Open Definition

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Social Media, Human Behavior, Artificial Intelligence, Digital Interaction.

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Creative Commons Attribution 4.0 and The Open Definition

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In India, domestic workers are an integral part of workers engaged in the unorganized economy. Like everyone else, they also face a lot of issues which need to be properly addressed in India, especially in West Bengal. English Bazar Municipality has been selected as a case study due to its status as one of the largest and oldest municipalities in North Bengal, characterized by a significant need for domestic labor and offers employment opportunities mostly for women. This research work is based on the Primary data that has been gathered from one hundred respondents across several wards via a structured schedule, supplemented by secondary data to achieve a more comprehensive conclusion.

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Creative Commons Attribution 4.0 and The Open Definition

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Domestic Workers, discrimination, minimum wages, social security

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Creative Commons Attribution 4.0 and The Open Definition

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Artificial Intelligence (AI) is becoming an important part of modern education. In recent years, the use of AI tools in classrooms has increased rapidly. Students and teachers are using applications such as chatbots, learning platforms, and smart systems in their daily academic work. These tools help students understand concepts more clearly and complete their work faster.

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Artificial Intelligence, Education, Academic Performance, Learning, Students

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Dengue virus infection remains a critical challenge at the global level lacking approved specific antiviral therapies. The viral NS2B-NS3 protease is indispensable for protein processing, representing a primary site for drug discovery. In this study, we utilized comprehensive computational approaches-including molecular docking, 100 ns molecular dynamics simulations, and ADMET analysis-to identify potent natural inhibitors of this essential enzyme. We evaluated five structurally diverse compounds: resveratrol, 10-gingerol, hesperetin, daidzein, and coumarin. These molecules' docking studies demonstrated strong binding affinities from -7.2 to -9.8 kcal/mol, forming highly stable interaction networks with key active site residues (His51, Asp75 & Ser135). Resveratrol exhibited the most potent binding affinity (-9.8 kcal/mol) through optimal hydrogen bonding and hydrophobic contacts. Furthermore, pharmacokinetic predictions confirmed excellent drug-like properties, good oral bioavailability, and minimal toxicity for evaluated compounds. Our findings propose these natural molecules as highly promising lead candidates for developing targeted dengue antivirals.

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Structure-Based Virtual Screening and Molecular Docking Studies of Natural Compounds as Dengue Virus Protease Inhibitors: A Comprehensive Bioinformatics Approach.

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Creative Commons Attribution 4.0 and The Open Definition