Volume 12 | Issue 10

 Abstract

"An analytical review of Direct Tax Code Vs Income Tax Act 1961 with special reference to Dhamtari District Chhattisgarh."

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"An analytical review of Direct Tax Code Vs Income Tax Act 1961 with special reference to Dhamtari District Chhattisgarh."

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Abstract: An attempt has been made in this study to analyze the forecasting performance of production of potato in selected districts of Karnataka. For the present study the secondary data 24 years dated from 19998-99 to 2021-22, on production of potato for Hassan and Chikkamagaluru districts of Karnataka was collected from the official website of Directorate of Economics and Statistics (DES 2020), Department of Agriculture, Government of Karnataka. The data were analysed through Exponential Smoothing methods for both the districts, the most suitable method was selected based on minimum Root Mean Square Error (RMSE) and Mean Average Percentage Error (MAPE) values. Study showed that Browns's method outperformed well in both the districts hence, it is used for the forecasting of potato production in Hassan and Chikkamagaluru districts of Karnataka for the next five years i.e. 2022-23 to 2026-27. Hassan district experience decreasing production whereas Chikkamagluru district shows increasing production over the period of time.

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forecasting, potato production karnataka districts

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Introduction Gingival pigmentation is mainly physiological due to the production of melanin. This study aimed to evaluate the effectiveness of a microneedling technique using topical Vitamin- E application in treating gingival hyperpigmentation. Methods A microneedling technique was performed using a Dermapen instrument, followed by the topical application of Vitamin-E on the pigmented gingiva. Visaul Analogue Score and Wound Healing Index were analyzed. A one-month follow-up was conducted. Results The results point out that Dermapen is effective and a safe means to removal of hyperpigmentation from the gingiva. The reported case demonstrated a noticeable improvement at the end of the sessions. Conclusions Microneedling combined with topical Vitamin-E is a novel, non-invasive dental technique that can effectively treat gingival hyperpigmentation.

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Derma pen, vitamin E, gingoval hypepigmentation

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Pain in the post-operative period is highly frequent. Recent surveys indicate that post-operative pain still remains inadequately treated. In addition, it has been estimated that up to 5% of individuals undergoing surgery will develop severe persisting pain leading to chronic physical disability and psychosocial distress. Statement of the Problem: A study to assess the effectiveness of Guided Imagery on Pain and its associated behavioral changes among Post orthopedic surgery clients in Selected Hospital, at Kanyakumari District. Objectives of the Study: To assess the level of Pain and its associated behavioral changes among Post orthopedic surgery clients before and after Guided Imagery. To evaluate the effectiveness of Guided Imagery on Pain and its associated behavioral changes among Post orthopedic surgery clients. To find out the association between the Pain and its associated behavioral changes among Post orthopedic surgery clients with their demographic variables. Research Methodology: The research design adopted for this study was quasi experimental one group pre and post test only design .The sample size was 60 and was drawn through purposive sampling method. The level of pain was assessed by using Numerical Pain Assessment Scale and behavior behavioral changes using modified FLACC scale was assessed guided imagery was provided for a range of 15-20 minutes a day. Findings of the study: Regarding level of pain, most of the patients in pre-test had severe pain and most of them had moderate pain in post-test; regarding behavioral changes most of the patients in pre-test had severe behavioral changes and most of them had moderate behavioral changes in post-test. With regard to effectiveness of Guided Imagery on pain and its associated behavioral changes among post orthopedic surgery clients, the result showed that Guide Imagery was effective among post orthopedic surgery clients. The obtained't' values were significant, P<0.05. It implies that there was a greater effect of Guided Imagery on pain and its associated behavioral changes among post orthopedic surgery clients. Conclusion: The main conclusion from this present study is that, most of the patients in pre-test had severe pain and most of them had moderate pain in post-test; regarding behavioral changes most of the patients in pre-test had severe behavioral changes and most of them had moderate behavioral changes in post-test.

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Effectiveness,Guided Imagery,Pain,Behavioural changes,Orthopedic surgery

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In India, around 10 crore families without access to LPG cooking fuel, depending on firewood, coal, and dung cakes as primary sources of cooking. Women are particularly affected as they are primarily responsible for cooking. By offering subsidized LPG connections, the initiative seeks to reduce dependence on traditional biomass fuels, thereby improving health outcomes and environmental sustainability. Effectiveness of the PMUY can be assessed through its impact on health improvements, reduction in indoor air pollution, and increased access to cleaner cooking options. Evaluations indicate a significant rise in LPG usage among beneficiaries, contributing to better respiratory health and quality of life. However, challenges such as the need for regular refills, awareness about usage, and the initial cost of connections persist. Overall, while the PMUY has made substantial progress in promoting clean energy access, ongoing support and awareness campaigns are crucial for sustaining its benefits and ensuring comprehensive coverage across all regions.

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Pradhan Mantri Ujjwala Yojana (PMUY), rural women, LPG connection, clean cooking fuel, welfare of women.

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In India, the corporate sector faces increasing accountability for environmental damages amid complex ecological challenges. This study critically examines the evolution of corporate environmental responsibility through significant legislative instruments, judicial judgments, and regulatory systems shaping corporate obligations. It emphasizes the role of Environmental Impact Assessment (EIA) policies and the difficulties in enforcing laws that ensure accountability for environmental harm. The review identifies weaknesses in the current legal framework and proposes enhancements by analyzing case studies and recent legal developments. Notably, Section 135 of the Companies Act, 2013, introduces Corporate Social Responsibility (CSR), which mandates that corporations voluntarily contribute to societal betterment, encompassing philanthropic, ethical, economic, and environmental responsibilities. By focusing on the legal mechanisms that hold companies accountable for their actions and environmental damages, this study aims to provide solutions to address existing shortcomings. The findings seek to foster a more robust framework for corporate accountability and compliance, promoting a sustainable approach to environmental governance in India.

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Corporate Environmental Responsibility, Environmental Damages, Corporate Liability, Environmental Impact Assessment, Corporate Social Responsibility, Regulatory Framework.

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Abstract: This paper explores the theme of motherhood as a source of identity in Toni Morrison's Beloved, examining how the trauma of slavery intersects with the experiences of black motherhood and the larger communal struggle for survival. Sethe, the novel's protagonist, embodies the complex and often painful tension between fierce maternal love and the guilt and isolation that arise from the choices she makes to protect her children. This study investigates how Sethe's identity as a mother is shaped not only by her personal history of enslavement but also by the collective memory of slavery that haunts the African American community. Through her relationship with her children, Sethe navigates the psychological and emotional aftermath of slavery, but her journey toward healing is made possible through the intervention of her community. The paper argues that motherhood in Beloved is both a shield against dehumanization and a source of trauma, where memory, guilt, and community play pivotal roles in defining the maternal experience. Ultimately, the novel reveals that while individual trauma may isolate, communal healing rooted in collective memory offers a path toward reclaiming identity and restoring human connection.

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Keywords: Motherhood, Trauma, Slavery, Identity, Collective Memory, Isolation, Community, Healing, Dehumanization, African American Literature, Toni Morrison, Beloved

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Standardization is a crucial process that guarantees the efficacy, safety, and quality of medicines used in Ayurvedic, Siddha, and Unani medicine. These traditional medical practices rely on minerals, plants, and animal waste as natural resources. Their origins are in antiquated customs. Because raw materials and processing methods differ greatly, standardization is required to guarantee uniformity in their composition and therapeutic outcomes. This abstract examines the methods and standards utilized in the standardization process, such as pharmacological testing, marker compound identification, physicochemical analysis, and safety evaluations. It also discusses the regulatory frameworks and challenges associated with standardizing these complex mixtures, highlighting how important it is to integrate state-of-the-art scientific techniques with conventional wisdom to confirm the medicinal effects of these mixes. Ultimately, To increase the legitimacy, acceptability, and international acknowledgment of Ayurvedic, Siddha, and Unani medicines in modern medical practices, uniformity is crucial.

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Ayurvedic, Siddha, Unani, Standardization.

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This research presents a smart agriculture system that integrates Internet of Things (IoT) technology to enhance sustainable farming. Key innovations include a nanoparticles battery recharge system and the potential use of nanofertilizers, optimizing energy and nutrient management. By leveraging real-time data from sensors, farmers can monitor soil, weather, and plant health, enabling precise, data-driven decisions. This system improves resource efficiency, reduces environmental impact, and promotes sustainable practices by conserving water and energy. The study demonstrates the potential for scalable IoT solutions that increase crop yields and contribute to global food security. Future research will focus on the economic feasibility and broader adoption of these technologies.

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oT in Agriculture, Smart Farming , Sustainable Agriculture , Precision Agriculture , Nanoparticles Battery Recharge, Nanofertilizers , Real-time Data Analytics, Resource Optimization , Crop Yield Enhancement , Food Security, Automated Farm Management, Energy Efficiency in Farming , Climate-Smart Agriculture.

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Anemia is a common and often overlooked complication in patients with type 2 diabetes mellitus (T2DM). This condition can significantly impact patients' quality of life and increase the risk of diabetesrelated complications. The prevalence of anemia in T2DM patients varies widely, influenced by factors such as age, gender, glycemic control, duration of diabetes, and the presence of comorbid conditions like chronic kidney disease. Recent research focuses on understanding the pathophysiology of anemia in T2DM, including the roles of chronic inflammation, oxidative stress, and iron metabolism. Novel therapies and personalized medicine approaches are being explored to improve the management of anemia in this population. Healthcare policy implications are also being considered to ensure early detection and effective treatment of anemia in T2DM patients, thereby enhancing overall diabetes management and patient outcomes. This study highlights the importance of comprehensive anemia screening and management in T2DM patients to mitigate the adverse effects of anemia and improve their quality of life. Future research directions include investigating the underlying mechanisms, developing new treatments, and integrating personalized medicine approaches to tailor therapy to individual patient needs.

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Hemoglobin concentration, Anemia, Renal insufficiency, Diabetes

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Peripheral intravenous catheters are the most frequently used invasive device in hospitalised patients.They are commonly associated with complications such as Phlebitis, inflammation of tunica intima of venous wall, characterized by pain, erythema, swelling, palpable venous cord, and pussy discharge at catheter site. It causes further necrosed infected wound.In such cases after debridement of necrosed infected wound skin loss occurs which posing a challenge for surgeons to cover the wounds. As a result, in the last few decades, various techniques such as negative pressure therapy, partial and full-thickness skin grafts, and the use of different flaps have been implemented. This article aims to discuss the use of skin grafts for wound coverage. It will also present a case study of a 68-year-old female patient who suffered with necrosed wound due to intravenous catheter complication over right medial aspect of wrist joint, wound bed prepared by surgical necrotectomy or sharp debridement with giving antibiotics according to culture and sensitivity. The wound was covered with a split thickness skin graft, which showed good evolution and excellent aesthetic results.

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Necrotic phlebitis , split thickness skin grafting , peripheral intravenous catheter complication

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In this paper, I present the definition and important properties of Laplace and Fourier transforms which are applicable for solving the partial differential equations. The result shows that the Laplace and Fourier transforms are more effective and useful to solve the initial and boundary value problems.

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Laplace Transform, Fourier Transform, Partial differential equations.

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As technology improvements transform company operations, artificial intelligence (AI) is being used into human resource management (HRM), especially in recruiting. This study examines IT enterprises in Infopark, Ernakulam, to investigate employee attitudes and experiences related to AI-driven recruiting procedures. Data were collected from 120 workers using a standardized questionnaire and a seven-point Likert scale, with responses evaluated via the percentage method to identify important factors impacting AI adoption and related obstacles. The results indicate that AI has markedly enhanced recruiting efficiency, cultivating favorable employee impressions. The report identifies specific problems associated with its deployment and delineates the prospective role of AI in optimizing HR procedures. These findings are essential for firms in Kerala's IT sector aiming to enhance recruiting tactics via AI integration.

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Artificial Intelligence (AI), Recruitment, Human Resource Management (HRM), Information Technology Companies, Employee Perception, AI Adoption, Technological Integration.

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Around 2/3rd of prisoners languishing in Indian jails are undertrials.These undertrials are presumed to be innocent and majority of them remain incarcerated due to their inability to pay the bail amount, a situation which highlights the inherent economic discrimination entrenched in the system. This research paper highlights the failure of the judiciary to implement Section 436A of the Cr.P.C. and questions the same with respect to the Right to Equality enshrined in the Constitution of India under Article 14 by suggesting the inclusion of the term 'non- discrimination on economic basis' under Article 15. The paper then moves on to the legal presumption of 'innocent unless proven guilty', which seems to be denied to the undertrials. With the help of statistics, it seeks to showcase how the bail system is prejudiced towards the rich and the idea of justice rendered is unfair, because the poor are not represented adequately. The paper talks about legal aid, police torture and the degrading quality of life that undertrials lead, including the failure to actualize the segregation between undertrials and convicted criminals. Lastly, through various landmark judgments, the author(s) emphasise on the right to speedy justice and why it is constantly being denied, culminating in the growing number of undertrials. The author(s) thereafter give suggestions to reform the current state of undertrial prisoners. According to them there needs to be a change in the bail system, an improvement in the quality of life of undertrials and an increase in the judge- population ratio. The aim is not solely to ensure dispersal of justice but also ensure equality in the justice dispersed.

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Undertrial Prisoners

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Autonomous Vehicles (AVs) or self-driving cars have flourished in the international markets and have led to the investments of billions of dollars into this particular industry. They work with the help of complex sensors and machine learning and have the ability to automatically operate themselves. Autonomous vehicles have proved themselves beneficial as they reduce time, provide easier access to parking and even help with the mobility of the disabled. The concept has taken a few decades to reach its existing point and would require significant contributions in the tech and transportation sector to be widely accepted across the globe. This paper reviews previous studies on this concept and provides a brief idea about Autonomous vehicles, how they function, their advantages and disadvantages along with light on how India is planning to adopt this technology. This paper also includes a study that was conducted in the month of June 2023, in which the Google Forms platform was used to have a closer look at people's opinions towards Autonomous Vehicles where they were asked for their opinions and preferences towards the aforementioned vehicles.

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Automobiles

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"Election is the soul of democracy, that not only nourishes the faith of common person in the ideal of democracy but also protect the nation from the threat of authoritarian polities"(Ekka, 2018). Democracy and elections have close nexus and each depends upon the other to sustain, this is the reason why elections are called as the Heart of Democracy'. It is the means to express public will towards the politico administrative management. Elections make the democracy a living entity. Elections constitute the important aspect of keeping democracy alive. Elections are the political process where every individual has right to exercise their political power. Analyzing elections and democracy in India is not an easy task to carry out both effectively Every system has its own loopholes But changing circumstances forcedthe need for reforms in the effective functioning, In the following relationship between democracy and election, issues and challenges to the electoral politics can be seen in below description.

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DEMOCRACY AND ELECTIONS IN INDIA

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Keywords: Agility, Flexibility, college Students, football Players, handball players.

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The Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) has emerged as a significant scheme for rural development and employment generation in India. The scheme aims to provide a guaranteed employment opportunity to rural households and to promote sustainable development in rural areas. Despite its significant achievements, the scheme also faces several challenges in terms of implementation, corruption, and inadequate funding. The Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS), in its legal framework, is expected to increase livelihood security on a sustained basis by developing economic and social infrastructure in rural areas and help improve the quality of life for marginalised people by giving them access to all essential amenities required to contribute to their communities constructively. Majority of the beneficiaries responded that irregular payment of wages 31.11 per cent is a major problem, another 14.44 per cent of them reported measurement of works by Technical Assistance at the work sites, lack of facilities for medical treatment (13.89%), problems in paying bills (11.11%), no tents to shelter the old and children at the work sites (10%), lack of supply of working tools (8.33%), low wages (7.78%) and work is hard 3.33 per cent respectively in the study area.

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employment, perception, MGNREGS, rural development, awareness, problems and prospects, facilities,

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Background: Aging brings physical and cognitive changes, leading to reduced strength, flexibility, and memory. Elderly individuals often face increased health concerns and emotional challenges, leading to the need for adaptations in daily living most suited to their culture and society. Objective: The aim of this study is to explore the impact of spiritual counseling on enhanced wellbeing among the elderly in India who consistently practicing spiritual counseling and using it as daily practice. Methods: A cross-sectional correlational design was used. A Total of 200 older adults who underwent spiritual counseling (100 men and 100 women) through convenience sampling from the Brahamkumaris World School of Spirituality all over India. Result: The findings illuminated a statistically significant positive and linear relationship (r198 = 0.741, p < 0.001), demonstrating that daily spiritual practices could predict 54.9% of the variance in wellbeing. The regression equation indicated that for each unit increase in daily spiritual practice, there was a corresponding increase of approximately 1.8 to 2.5 points in wellbeing. Furthermore, the descriptive statistics unveiled intriguing insights, with the elderly participants exhibiting a moderate level of wellbeing (mean = 15.44, SD = 5.707) and a high level of engagement in spiritual activities (mean = 67.07, SD = 23.768). The robust positive correlation between daily spiritual practices and wellbeing underscores the profound significance of spiritual activities in enhancing the quality of life for the elderly. Conclusion: Strong positive correlation and significant predictive value of regular spiritual activities on well-being highlight the potential of including spiritual counseling and practices in programs for elderly care. Keywords: Spiritual Counseling, Wellbeing, Geriatric Care, Spiritual Practice

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Spiritual Counseling, Wellbeing, Geriatric Care, Spiritual Practice

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TQM (TQM) is a comprehensive and structured approach to organizational management that seeks to improve the quality of products and services through ongoing refinements in response to continuous feedback. This article is focused on the techniques of TQM to use in libraries. It also glimps on benefits of TQM.

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TQM, ICT.

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