Volume 6 | Issue 1

 Abstract

This paper critically examines the impact of segment reporting on investor decision-making in Indian listed companies. With the adoption of Ind AS 108, firms are mandated to disclose financial information based on operating segments, aligning with international standards. The study reviews the evolution of segment reporting practices in India, the regulatory framework governing disclosures, and the quality and consistency of reported segment data. It highlights how well-structured segment information enhances transparency, reduces information asymmetry, and supports informed investment choices. Using evidence from Indian corporate disclosures during the 2010-2016 period, the paper identifies significant disparities in segment reporting practices, with only 62% of Nifty 100 companies complying fully with prescribed segment details. Furthermore, only 22% of retail investors were found to consider segment data in their decision-making process. The paper also discusses the methodological approach employed in synthesizing past literature and regulatory reports to evaluate the effectiveness of segment disclosures. It concludes by offering actionable recommendations for improving the quality of segment reporting, such as enhanced standardization, better narrative disclosures, and investor education. This review contributes to the broader discourse on financial reporting reforms in emerging markets and underlines the importance of robust segmental transparency for improving investor confidence and corporate governance.

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Segment Reporting, Investor Decision-Making, Ind AS 108, Financial Disclosure, Indian Listed Companies, Transparency, Corporate Governance, Capital Markets, Regulatory Framework, Reporting Quality.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Pachees Saal Ki Ladki Ki Duvidhagrast Ladkiyaan

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Pachees Saal Ki Ladki Ki Duvidhagrast Ladkiyaan

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This research article provides an in-depth examination of the electoral behavior exhibited by urban and rural populations in Karnataka, a culturally and politically diverse state in southern India. Electoral behavior, broadly defined, refers to the attitudes, motivations, preferences, and actions of voters during the electoral process. In the Indian democratic context, understanding regional and socio-economic variations in voting behavior is essential to grasp the functioning and evolution of electoral democracy. Karnataka presents a unique case, encompassing rapidly urbanizing cities like Bengaluru alongside traditionally agrarian and caste-influenced rural areas such as Mandya. The study aims to analyze how political behavior varies across these contrasting regions, focusing on factors such as voter turnout, political awareness, identity politics, campaign strategies, access to media, socio-economic status, and the influence of caste and community networks. The research adopts a comparative approach using a combination of primary interviews, field observations, and secondary data from recent elections--including the Karnataka Assembly Elections of 2018 and 2023. Urban areas, characterized by higher literacy, technological connectivity, and exposure to national and global issues, show a tendency toward issue-based and development-oriented voting. Conversely, rural regions often demonstrate a strong influence of traditional social structures, including caste and kinship, with a higher emphasis on local leadership and regional parties. However, both segments exhibit distinct forms of political engagement that reflect deeper socio-political undercurrents and regional identities. The findings underscore the importance of context-specific electoral strategies and the need for inclusive political dialogue. The paper concludes by suggesting reforms and initiatives aimed at enhancing voter education, reducing political polarization, and bridging the urban-rural divide in political participation. This study, therefore, contributes to the broader discourse on democratic deepening and electoral inclusivity in India.

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 Keywords

Electoral behaviour, Karnataka politics, Urban vs. rural voting, Caste and politics , Political awareness, Voter turnout, Identity politics, Campaign strategies, Development agenda, Participatory democracy.

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Language rights and their promotion have significant implications for various socio-political spheres, including education, employment, and political participation. This research investigates the role of language rights in shaping the educational landscape, influencing employment opportunities, and affecting political dynamics. The study examines how the recognition and promotion of linguistic diversity contribute to educational access and outcomes, labor market inclusion, and the representation of minority linguistic groups in politics. It also explores the challenges and opportunities in implementing language policies in multilingual societies like India, with a focus on Karnataka and India as a whole. The study highlights the intersection between language, identity, and power, offering insights into how effective language rights policies can foster inclusivity and national integration.

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 Keywords

Language Rights, Linguistic Diversity, Education, Employment, Political Representation, Language Policy, Multilingualism, Identity Politics, Karnataka Language Policies, Socioeconomic Inequality

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This research article delves into the historical process of colonial urbanization in Bangalore, emphasizing the critical role played by British colonial authorities in reshaping the city's spatial, infrastructural, and socio-political landscape during the 19th and early 20th centuries. Prior to British involvement, Bangalore existed as a modest regional center under the rule of South Indian dynasties and later, the Wodeyar kings of Mysore. However, the British arrival in the early 1800s--specifically the establishment of the Bangalore Cantonment in 1809--marked a pivotal moment that would redefine the urban trajectory of the city. Colonial governance prioritized strategic military needs, administrative efficiency, and economic extraction, leading to the construction of infrastructure such as railways, military installations, roads, drainage, and telegraph lines. These developments, while modern in form, were primarily designed to serve colonial interests. The creation of the Cantonment also introduced a physical and administrative division between British-occupied Bangalore and the native town (the "Pete" area), governed by the princely state of Mysore. This led to the formation of a "dual city" characterized by socio-spatial segregation, racial hierarchies, and uneven urban development. Drawing on archival documents, historical maps, municipal records, and scholarly interpretations, the article analyzes how these colonial interventions established a lasting urban legacy. It argues that the British approach to urbanism--marked by control, surveillance, and segregation--laid the groundwork for many of the infrastructural and spatial inequalities that persist in contemporary Bengaluru. Moreover, the paper reflects on how colonial-era institutions and planning ideologies influenced the city's post-independence transformation into a major administrative, military, and later, technological hub. By unpacking these layered histories, the study contributes to a more nuanced understanding of urban modernity and postcolonial identity in Indian cities.

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Colonial urbanization, British India , Bangalore Cantonment , Urban planning , Dual city, Mysore state , Segregation , Infrastructure , Colonial governance , Postcolonial urban legacy

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Creativeness grows out of those situations in which people are brought face-to-face with something in their own personal world in a way that sharpens and intensifies their consciousness of the experience. The creative mindedness of a student is greatly influenced by the support he receives from his home environment. Higher income families may have greater access to resources that support creativity such as books, educational toys, art supplies, and opportunities for cultural experiences. Parental income can influence the time and resources that parents can afford, so as to invest in their children's education and development, including fostering a love of reading and writing. The present study has been conducted to make an analysis of Literary Creativity in English in relation to Father's Income Level among Degree students. It can be concluded that Father's Income Level has a positive influence on the Literary Creativity of students

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Literary Creativity, Demographic Variables

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Alzheimer's disease, Methanolic extract, Moringa oleifera, Neuroprotective Activity

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Creative Commons Attribution 4.0 and The Open Definition

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Creative writing involves the process of raising questions about our intended meaning, about the audience, form and purpose of our writing as well as the production of possible ways to respond. The creative process of writing involves us in making choices about our stance, content, structure and language, and creating combinations between ideas and images. Creativity is a multifaceted capacity of human intelligence, which is relevant to everyone and encompasses both individual and collaborative activities. The present study has been conducted to examine Literary Creativity in relation to the nature of the educational institutions where the degree students studied. The study reveals that the Literary Creativity of students studying in Private institutions was superior to that of students in Government institutions. In addition to this, the Literary Creativity of students in urban institutions were higher than that of students in rural institutions.

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Literary Creativity, Nature of Institution

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In the present work I have made an attempt to discuss Gandhi's views on Nonviolence. Gandhi considered truth as his life's only ambition and the means to achieve this goal was Nonviolence. In enunciating his principle of Nonviolence. Gandhi was influenced by the teachings of different religious seers. His understanding of Nonviolence is based on a unique philosophy of means and ends wherein he gave importance to both. Gandhi also stipulated a number of conditions in order to practice Nonviolence, which in turn enabled him to attain truth.

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Meaning of Ahimsa or Nonviolence, Nature of Nonviolence, Difference between the negative and positive meanings of non-violence, Relation between Truth and Non-violence,

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The Securities and Exchange Board of India (SEBI) serves as the apex regulatory authority overseeing the Indian securities market, encompassing both the stock market and mutual funds. Established to protect investor interests, promote market development, and ensure regulatory compliance, SEBI plays a pivotal role in maintaining the integrity and efficiency of India's financial markets. This paper delves into SEBI's functions, regulatory frameworks, recent initiatives, and the challenges it faces in the dynamic landscape of the Indian stock market and mutual fund industry.

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 Keywords

SEBI, Stock Market, Mutual Funds, Regulation, Investor Protection, India

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Creative Commons Attribution 4.0 and The Open Definition

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Katyayana, a prominent figure in ancient Indian history, was a multifaceted scholar who made significant contributions to various fields of knowledge, including grammar, mathematics, and Vedic studies. While his exact dates remain uncertain, he is generally believed to have lived sometime between the 4th and 2nd centuries BCE. His works, particularly his commentaries on Panini's Ashtadhyayi and his Sulbasutra, have had a profound and lasting impact on Indian intellectual tradition. Katyayana was a Hindu sage and Vedic scholar. He is the author of the Katyayana Srauta Sutra, a major work on Vedic ritual.

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Prominent, Figure, Multiface, Scholar, Significant, Tradition, Ritual, Vedic

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Small finance institutions play a crucial role in fostering financial inclusion, particularly among Self-Help Groups (SHGs). This study examines the impact of small finance on SHGs in Chikkaballapura District, Karnataka. By analyzing access to micro-credit, financial literacy, and economic empowerment, this research aims to assess the role of small finance in enhancing the economic well-being of SHG members. The findings indicate that small finance has significantly improved financial accessibility, enabled micro-entrepreneurship, and contributed to women's empowerment. However, challenges such as high interest rates and repayment difficulties persist, necessitating policy interventions to enhance the scheme's effectiveness

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Small finance, Self-Help Groups, financial inclusion, micro-credit, Chikkaballapura, economic empowerment, women's empowerment, financial literacy, micro-entrepreneurship.

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Creative Commons Attribution 4.0 and The Open Definition

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The rapid emergence of big data analytics, machine learning, and artificial intelligence (AI) has fundamentally reshaped the way societies function, offering transformative benefits in healthcare, finance, governance, and beyond. Yet these same technologies pose grave risks to civil liberties, particularly the right to privacy and the principle of non-discrimination--cornerstones of universal human rights. Concerns about mass surveillance, algorithmic bias, and profiling have escalated, prompting calls for robust legislation and ethical frameworks. While certain jurisdictions (e.g., the European Union with its General Data Protection Regulation) have taken decisive steps to protect digital privacy, many countries lag behind, creating a patchwork of protections globally. Simultaneously, human rights treaties such as the ICCPR do not explicitly address AI-driven analytics or algorithmic decision-making, leaving interpretive gaps in enforcement. This article explores algorithmic accountability in relation to privacy rights through the lens of human rights law, analyzing both national legislative efforts (e.g., data protection acts, AI oversight bodies) and emerging global standards (soft-law guidelines, regional court jurisprudence). Employing a mixed-methods approach--encompassing doctrinal legal analysis, ethical theory, and comparative case studies--it highlights the tension between national sovereignty and transnational obligations, especially in fields like predictive policing, social welfare algorithms, and corporate data monetization. The discussion culminates in policy recommendations for bridging the gap between technological innovation and rights-based safeguards, advocating stronger international treaties or AI-specific protocols, enhanced judicial activism, and multi-stakeholder collaboration to ensure algorithmic systems remain transparent, fair, and accountable. Ultimately, embedding privacy and due process into algorithmic governance is essential for upholding human dignity in the digital age, preserving the moral and legal commitments at the heart of contemporary human rights law.

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algorithmic accountability, privacy, data protection, artificial intelligence, ICCPR, human rights, discrimination, global standards, GDPR

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Creative Commons Attribution 4.0 and The Open Definition

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Handwriting Analysis or Graphology is a scientific method of identifying, evaluating and understanding personality through the strokes and patterns revealed by handwriting. Handwriting reveals the true personality including emotional outlay, fears, honesty, defences and many others. Professional handwriting examiners called graphologist often identify the writer with a piece of handwriting. Accuracy of handwriting analysis depends on how skilled the analyst is. Although human intervention in handwriting analysis has been effective, it is costly and prone to fatigue. Hence the proposed methodology focuses on developing a tool for behavioural analysis which can predict the personality traits automatically with the aid of a computer without the human intervention. It is real time and involves less image preprocessing. The proposed system is calibrated with manual analysis. The results obtained through the system are in good agreement to more than 80 percent of the cases with ideal manual analysis.

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Handwriting Analysis, Image Processing, Behavioral Prediction, Automated

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A hydroponics system that uses the Internet of Things and automation means that important environmental parameters, such as pH, temperature, humidity, and nutrient levels, are monitored and controlled by the Internet of Things. This enables accurate adjustments and optimal plant growth through automated actions based on real-time data collection from sensors, all of which are remotely managed via a connected device, such as a smartphone. By utilizing this technology, the system creates a smart home by lowering human labor, increasing energy efficiency, and making the house easier to access. The Bluetooth module, NodeMCU, and 4-channel relay module make up the suggested setup. This module is very user-friendly and easy to install, and it controls the household appliances.

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Hydroponics, Agriculture

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Security concerns have been expressed over the rising dependence on industrial control systems (ICS) in vital infrastructure, especially in light of the increased complexity of cyberattacks. Integrating cybersecurity best practices, sophisticated technology, and proactive threat mitigation measures, this study presents a comprehensive approach to ICS security. To safeguard critical information systems, assets, and operations against cybercriminals, the study recommends a multi-layered protection approach that takes into account the weaknesses of ICS. Continuous monitoring, real-time incident response, and the role of automation and AI in boosting ICS security are highlighted in the report, which comes after an extensive examination of current approaches and frameworks. In order to provide light on the dangers and repercussions of inadequate ICS security, the article also analyses case studies where vulnerabilities were exploited. The goal of this study is to make sure that critical infrastructure and industrial control systems can withstand new threats by suggesting an integrated security strategy.

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Industrial Control Systems, Industrial Automation, Critical Infrastructure, Comprehensive Approach, Threat Mitigation, AI.

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Creative Commons Attribution 4.0 and The Open Definition

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Nowadays, Due to the rapid growth of distributed systems, IT organizations are inclining towards the cloud computing environment. The intercommunication between distributed systems widens the possibility of confrontation against cyber attackers or intruders. The technology for accumulating and preserving the user's information at an affordable cost and refined services is known as cloud computing. The emergence of cloud computing and its deployment all over the world necessitates security through intrusion detection and prevention system (IDPS). Intrusion Detection and Prevention System plays an efficient role in differentiating the usual and unusual behavior by the verification, supervision, control of the log files and configuration, user activities, network traffic, etc. The present communication highlights the existing approaches of known (Signature based), unknown (Anomaly based) attack detection, and hybrid approaches that are mandated to overcome the security challenges in an ongoing time. Moreover, the disclosure in terms of comparative analysis of utilized techniques is also presented. The novelty of this work incorporates the comparison of diverse approaches utilized for the identification and prevention of attacks in the cloud environment. It also covers existing datasets along with research gaps in the existing approaches.

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Anomaly Based, Cloud Computing, Intrusion Detection System, Intrusion Prevention System, IDPS, Signature Based.

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The Toda people of the Nilgiri Hills in Tamil Nadu, India, maintain a unique cultural heritage, largely preserved through their rich oral traditions. Central to their way of life are their songs, which serve as a medium to express their spirituality, social practices, and ecological consciousness. These songs accompany rituals, such as funerals and buffalo sacrifices, emphasizing their cosmological beliefs and community cohesion. They celebrate the environment, transmit cultural knowledge, and foster a collective identity. This paper examines the role of Toda songs in defining and preserving their cultural and ecological landscape, providing insights into their ritualistic, social, and environmental significance. Drawing on the works of scholars like M.B. Emeneau and W.H.R. Rivers, the study highlights how these oral traditions act as living archives of Toda heritage and resilience amidst modernization.

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Toda songs, Nilgiri Hills, cultural preservation, ecological consciousness, ritual songs, oral traditions, M.B. Emeneau, indigenous heritage.

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Creative Commons Attribution 4.0 and The Open Definition

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CNC is the acronym for Computer Numerical Control. It is an outgrowth of the older term "NC", which stands for just "Numerical Control". It refers to the idea of controlling machine tools programmatically via computer. With the older "NC" term, a computer need not be involved. The machine might be controlled using, for example, punched tape. NC, and later CNC, allowed for tremendous increases in productivity for machine tools because the machines could be run automatically without requiring constant attention from their operator. Before the advent of such automation, there was a lesser automation opportunity in the form of hydraulic tracer systems. Such systems used hydraulics to cause the cutting tools of a lathe or mill to follow a template. The taper attachments available for many manual lathes are not unlike the hydraulic tracer capability; it's just that the tracer is capable of more elaborate templates than simple tapers. But the advent of first NC and then later CNC radically increased the amount of automation that was possible.

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Optimization, CNC.

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Creative Commons Attribution 4.0 and The Open Definition

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Satyendra Nath Bose was an Indian physicist and Mathematician who is considered one of the fathers of quantum mechanics. He made significant contributions to the development of this field, particularly in the area of statistical mechanics. Bose's work on the Bose-Einstein condensate, a state of matter in which atoms behave collectively as a single entity, has had a profound impact on our understanding of the whole universe. Satyendra Nath Bose, a pioneer of quantum mechanics. Satyendra Nath Bose, an eminent Indian physicist, is renowned for his groundbreaking work in quantum mechanics, particularly his collaboration with Albert Einstein in developing the foundation for Bose-Einstein statistics and the theory of the Bose-Einstein condensate. His contributions have had a profound impact on our understanding of the quantum world.

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Physicist, Mathematician, Significant, Contribution, statistical, Mechanics.

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Creative Commons Attribution 4.0 and The Open Definition