Volume 9 | Issue 4 |

 Abstract

This study considers the emergence of harmonization in accounting standards by justifying the needs and rationale for the harmonization process. An attempt has been made to find out the various institutional efforts behind the harmonization process. This article is purely based on secondary data. Overall the study indicates the necessity for harmonization of accounting standards, its benefits and impediments. The article also depicts the results or the outcome of harmonisation that is the introduction of international financial reporting standards which is the single set of accounting standards introduced in 2001.

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 Keywords

Harmonization, accounting standards, financial statements, IFRS.

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 Abstract

The COVID-19 scenario is having hypothetically appalling lesser effects on the health of women and girls around the world. Conclusions made at every step of the answer to the pandemic are ensuing in women being extra cut off from Extraversion, Agreeableness, Conscientiousness, Emotional Stability, Openness to Experience, Education and violence. Many places are stressed with health system. This paper discusses the impact of women during this pandemic situation.

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 Keywords

Covid 19, challenges, women, policies, gender, pandemic

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In recent years, migration from Kerala to other countries has become so widespread that it has an important bearing on the economy and society, and therefore on the development of the state. Since the formation of Kerala, out-migration has been a way of life for the educated youth in Kerala. The volume of both out-migration and emigration has been consistently rising since the 1970s. In recent years, external migration seems to have overtaken internal migration. The effects of migration have become all pervasive in its influence of the economic and social behaviors of the people of the state. The study is conducted to find out the effect of emigration from Kerala to the gulf countries on the economy of Kerala. This study has found positive aspects of emigration on Kerala economy. Migrated people are looking for better conditions for themselves by leaving their own countries. With poor working and living conditions in the home country, they move towards better working condition.

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 Keywords

Migration

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 Abstract

The concept of 'ANDROID BASED VOICE CONTROL HOME APPLICATION' reduces the time and an effort of Humans, by using this we can control a fan, lights, a t.v, Ac, etc... And it also provides some other features like alarms, a security, etc. Now a days there are many types of a home application like, a radio frequency controller a remote controller, a Bluetooth controller, a node MCU, etc. Now, in this project, we used an Arduino with a Bluetooth control. The aim of the project is to help the physically differently able people and old people. In modern days most of the electronic devices having Bluetooth support.With the help of android based voice control home applications we can access the electronic devices using AMR application ,we can simply download the AMR app from the play store. Now a days we are all using android mobiles so the operation of android based voice control home applications can be easy and the user interface is user friendly so the normal people can easily understand function of the device. This device uses Arduino UNO micro controller,which establishes the platform between the electronic devices and the android mobile phone.Which enables the user to direct the command using our voice control. To enable the voice command function we have to write a program for each individual devices.

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 Keywords

power supply,ARDUINO,HC-05 Bluetooth module,relays

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 Abstract

Iron deficiency anaemia in pregnancy is common in India, and also associated with an increased risk of premature birth and low birth weight, preeclampsia, placental abruption, and increased peripartum blood loss as well as cardiac failure and related death. Health care providers working in periphery do not administer iron sucrose due to many constraints such as technique of administration, serum iron studies are not available, etc. We therefore studied the efficacy and safety of intravenous iron sucrose for the treatment of iron deficiency anaemia in pregnant & postpartum women with moderate anaemia at our tertiary center, with hemoglobin level measurements at baseline & follow up. Present study was a prospective, interventional study conducted in pregnant women & postpartum women with moderate anemia received intravenous iron sucrose. Out of 200 patients, 124 (62%) patients were antenatal & 76 (38 %) were postpartum. After intravenous iron sucrose in antenatal women & postpartum women, a significant rise was noted at 2 week, 4 week & 6 weeks. Iron deficiency anaemia in antenatal & postpartum women treated with intravenous iron sucrose had effective rise in hemoglobin, restoration of iron stores with no serious adverse reaction. The intravenous iron sucrose therapy can replace blood transfusion in antenatal & postpartum women with moderate iron deficiency anaemia.

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 Keywords

iron sucrose, moderate anemia, antenatal anemia, postpartum anemia, parenteral iron

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 Abstract

Nowadays with the ongoing development of video editing techniques, it becomes increasingly easy to modify the digital videos. How to identify the authenticity of videos has become an important field in information security. Video forensics aims to look for features that can distinguish video forgeries from original videos. Thus people can identify the authenticity of a given video. A kind of distinguishing method which is based on video content and composed of copy-move detection and inter-frame tampering detection becomes a hot topic in video forensics. In the current times the level of video forgery has increased on the internet with the increase in the role of malware that has made it possible for any user to upload, download and share objects online including audio, images, and video. Specifically, Video Editor and Adobe Photoshop are some of the multimedia software and tools that are used to edit or tamper medial files. Added to this, manipulation of video sequence in a way that objects within the frame are inserted or deleted are among the common malicious video forgery operations. In this project, video forgery is detected that use video forgery detection in the form of features extraction from frames and matched with original videos. We can implement Scale Invariant Feature Transform (SIFT) are improved for detection of copy move attacks. In this method, firstly image key points are extracted and multi-dimensional feature vector named as SIFT descriptor is generated for each key point. Then, these key points are matched using distance among their descriptors. Although this method is good at detection of copy move attacks. We can provide results about total percentage of forged and identify which frame to be forged. And design the application as window based application with image processing techniques.

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 Keywords

Video forensics, authenticity, Scale Invariant Feature Transform, Image processing

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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MCU apparatus and DHT11, RADAR These frameworks are substantial, hard to deal with and exorbitant.

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 Abstract

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3D Printer, Fused dipostion modeling, 3D Printed Tablet

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 Abstract

Corporate companies are using social media for increasing growth factor in their business. The paper deals with the idea of providing YouTubers a chance to get a sentiment analysis on their data or videos they upload which will help them to know how people are reacting on their videos.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

YouTube data, Sentiment features, Views, Comments, Dislikes

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

In recent years amount of images assignedwithtagging information has increased, this tagging informationisinsufficient to describe the contents of an image, sometimes irrelevant and noisy, which makes image retrieval less efficient. The system will be responsible handle these issues.Imagesunderstanding tasks such as image tag refinement, imagetagassignment, and various types of image retrieval techniquessuchas tag-based image retrieval, content-based image retrieval,andimage retrieval based on Semantic are performedsimultaneously. The system creates latent representations of images andtagsusing a deep matrix factorization algorithm. latent representa- tions are deployed in the subspace of latent by simultaneously exploring the visual structure, the semantic structure, andthetagging information. The semantic and visual structuresarecombined to learn a semantic subspace without over-fittingtheirrelevant, incomplete, or subjective tags. Wordnet dictionary is used to optimize, semantic-based image retrieval moduleforbetter results. Broadly examining on social image databasesledto the successful imageunderstanding.

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 Keywords

Tag Refinement, Tag Assignment, Tag-Based Image Retrieval, Content-Based Image Retrieval, Social Image Understanding, Deep Matrix Factorization

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Creative Commons Attribution 4.0 and The Open Definition