Volume 12 | Issue 10

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GST(GOODS AND SERVICES TAX)

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GST(GOODS AND SERVICES TAX)

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This study, titled "A Study on the Impact of Cashless Transactions on Financial Behavior," investigates how the growing use of cashless payments influences financial habits across different demographic groups. The primary objective is to assess the impact of cashless payments on spending and saving behaviors. The research also explores public perception of cashless payments in economic contexts, examines associated financial behaviors, and identifies barriers and challenges that hinder broader adoption, such as security concerns and limited merchant acceptance. A descriptive research design was employed, utilizing surveys distributed via Google Forms to a diverse sample, primarily targeting individuals aged 18-25 with varied educational backgrounds and a balanced gender distribution. The results reveal that the Unified Payments Interface (UPI) is the most preferred cashless payment method, with a significant portion of respondents engaging in daily transactions. While many respondents reported increased spending due to the convenience of cashless payments, the impact on saving habits was mixed. Additionally, security risks and the limited acceptance of electronic payments by some merchants were identified as key barriers. The study's findings provide valuable insights into the changing financial behaviors driven by cashless transactions and highlight strategies to overcome the identified challenges for broader adoption.

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Perception, Cashless Payments, Financial Behavior, Barriers and Challenges.

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This study focused on the impact of coaching and mentoring on women's advancement in leadership roles, an increasingly important topic in both organizational and societal discussions. Coaching and mentoring provide personalized support to enhance women's leadership skills by tackling specific challenges and nurturing their strengths. The goal was to promote sustainable growth, resilience, and adaptability in women's evolving roles. Leadership development required a shift from short-term wins to a more comprehensive, strategic perspective, which can significantly influence both personal and organizational success. By utilizing approaches like VIA strengths, addressing Imposter Syndrome and Unconscious Bias, and employing techniques such as job crafting, negotiation, and creative visualization, the study aimed to facilitate a mindset shift. It explored how coaching and mentoring contributed to leadership growth among women. Additionally, the study sought to cultivate a growth mindset and a more strategic perspective in the 15 women who participated. By measuring outcomes through pre- and post-assessments, role plays, and focused group discussions, the study demonstrated the program's effectiveness, ultimately creating a model for industries to develop women leaders within their organizations.

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Women leadership, coaching, mentoring, VIA strengths, imposter syndrome, unconscious bias, job crafting, negotiation skills, creative visualization.

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Diabetes foot ulcers represent the first cause of hospitalization in diabetics and a significant cause of health care costs (more than 20%-40% of health care resources have been reported as related to diabetes-related foot care). According World Health Organization, its' possible encompass all foot complications in the term diabetic foot syndrome (DFS) that has been defined as "ulceration of the foot (distally from the ankle and including the ankle) associated with neuropathy and different grades of ischemia and infection". These foot vascular complications represent a very common precursor event prior of lower extremity amputation among persons with diabetes. Thus, it explains that the foot ulcerations are considered as significantly predictive of morbidity, mortality, and disability in the world as well as in Bangladesh.However, the present study has conducted to determine the level of patients' knowledge towards diabetes foot ulcer, to identify the factors associated with different level of knowledge and practices of foot ulcer and to examine the relationship between patients' knowledge & practices towards diabetes foot ulcer. This study was a non-experimental descriptive type of cross-sectional study. It was used to examine the patients' knowledge and practices regarding diabetes foot ulcer. This study was conducted two public hospitals, one is Khulna medical college hospital and another one is diabetes hospital in Khulna. The target populations of this study were patients' who were admitted in hospital. A total 220 patients employed in surgical ward and dressing room of outpatient department (OPDs) who are directly involve in diabetes wound care management for more than 6 months will be recruit for the study. The participation will be entirety voluntary. Simple random sampling was used for data collection. Data were collected from primary and secondary sources. Primary data were collected from the respondent of the study area. Secondary data were collected from the secondary sources. The data collection tools were divided into three parts. Part one was patients' Demographic Data Form; Part two were patients' Knowledge regarding foot ulcer questionnaire; and Part three were Practice regarding foot ulcer questionnaire. The questionnaires were hand deliver to ensure a higher response rate. The complete questionnaires were collected on the same day within 4 hours of distribution to improve data quality. The investigators were checking all questions for completeness. Data were analyzed by using Statistical Package for the Social Sciences (SPSS) version 21. From the result it was found that poor glycemic control, inappropriate foot care and smoking as important risk factors of diabetic foot ulcer. The study revealed that residence, level of education, occupation, number of family members and monthly family expenditure were significantly different between cases and controls. It was that most of the component parts of foot care were significantly associated with development of diabetic foot ulcer. Neither duration of foot examination at home nor presence of any foot complications before diabetes made any significant difference between the two groups for the development of diabetic foot ulcer. Smoking habit, early start of smoking along with increased duration was significantly associated with development of diabetic foot ulcer. Level of HbA1c, measuring indicator for glycaemic status of the respondent in this study, was found significantly varied between the two study groups for the development of diabetic foot ulcer along with other influencing factors like types of diabetic management, regularity of treatment, exercise habit and food habit. Confounders like serum lipoproteins, BMI of the respondent and other diabetic complications were found insignificant except diabetic neuropathy. A physician can play the most vital role by giving proper foot care education to the diabetic individuals about the risk factors and how to prevent them and early diagnosis of the problem along with prompt treatment to decrease the burden.The government should allocate adequate resources and manpower to prevent or minimize the problem before it becomes out of control. As it is not possible to reverse the situation once this foot ulcer has been established, diabetic patients must be careful about the possible risk factors of diabetic foot ulcer.

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Diabetes foot ulcers, Risk factors, Awareness, Foot care, Early diagnosis, Peripheral neuropathy, Clinical practice, Bad sensation filling

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Ayurvedic dosage forms hold a unique place in pharmaceutics and therapeutics. Kashtaushadhis are predominantly plant - based drugs that are used in the preparation of medicines and are mainly dealt with under the subject of Bhaishajya Kalpana. Among the various categories of kashtaushadhi formulations, Kwatha kalpana is the one which is a widely used dosage form. Sharangdhar Samhita highlights the importance of combining different herbs in a particular proportion to minimize toxicity and increase therapeutic efficacy. Reference of Pathyadi Kwath is found in Sharangdhar Samhita and it is indicated in Urdhvajatrugat vyadhi. Kashaya or Kwath is a widely used Kalpana in the treatment of many disorders. However,the shelf life of kashaya is very less. It also becomes a less preferred form by patients due to its bitter taste, difficult transportation and tedious preparation. To overcome these problems, Granules prepared from Kwath using Guda will be a better solution. Thus, the Pathyadi Kwath can be converted into a new dosage form i. e. Granules, which could be easy to carry and palatable form with increased shelf life.This study aims at conceptual study of Pathyadi Kwath Granules as a new dosage form of Pathyadi Kwath and to know its physicochemical properties. In present study, review of Pathyadi Kwath and granules has been done. Also the necessary physico-chemical tests to be carried out for Granules are reviewed. This study would be beneficial for preparing Granules of Pathyadi Kwath effectively.

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Kwath Kalpana, Pathyadi Kwath, Ayurveda, Granules

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This research explores the multifaceted relationship between India and Pakistan, two of South Asia's most prominent and historically intertwined nations, through the lenses of history, culture, economics, and politics. Beginning with the British colonial period and the partition of 1947, the thesis examines how the traumatic events of partition have shaped national identities, perpetuating narratives of hostility and distrust that persist today. Despite these historical grievances, India and Pakistan share deep cultural ties, including language, literature, and artistic traditions, which offer potential pathways for reconciliation through cultural diplomacy. The economic dimension highlights how political tensions have hindered trade and cooperation, despite the vast potential for economic interdependence that could benefit both nations. Political dynamics are heavily influenced by nationalist sentiments, security concerns, and the unresolved Kashmir conflict, which remains a central point of contention. The thesis argues that inclusive dialogues, confidence-building measures, and cooperative economic ventures could provide a foundation for improved relations. By analyzing the interplay of these dimensions, the thesis provides a comprehensive understanding of the challenges and opportunities for fostering peace and cooperation between India and Pakistan. The recommendations emphasize the importance of historical reconciliation, cultural engagement, economic collaboration, and political dialogue in moving towards a more peaceful and stable South Asia.

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Indo-Pak relations, South Asia, Historical narratives, Cultural diplomacy, Economic cooperation, Political Dimensions

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Since its beginnings, the Collegium system in India--which was formed by a succession of Supreme Court rulings--has been the focus of much discussion. The purpose of this research paper is to critically examine the unique Collegium process for selecting high court judges: Is it beneficial or detrimental to the Indian legal system? Analyse the benefits and drawbacks of the Collegium system inside the Indian legal system. This study aims to give a thorough knowledge of whether the Collegium is beneficial or detrimental to the Indian judicial system by looking at its historical history, operational procedures, and consequences for judicial nominations.

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Collegium, Appointment of judges, Article 124, Article 217, NJAC

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Breastfeeding is the most ideal and valuable nourishment for the child growing & development for the most of the nutritional requirements it is given adequately and appropriate manner. Breastfeeding is very important for both infants and mothers, it is globally recognized. Breast feeding practices are the practices which focus on early initiation of breast feeding (within one hour after birth), exclusive breast-feeding for the first 6 months (180 days), introduction of home-made energy dense complementary feeds only after 6 months, continued breast-feeding for at least 2 years. Appropriate feeding practices are essential for optimal growth, cognitive development, and overall wellbeing in early vulnerable years of life. However, the present study has conducted to determine the level of perceptions towards breastfeeding among postnatal women, to examine the level of practices towards breastfeeding among postnatal women, to study the factors associated with different level of perceptions and practices regarding breastfeeding among postnatal women and to examine the relationship between perceptions & practices about breastfeeding among postnatal women.This study was a non-experimental descriptive cross-sectional study was used to examine the postnatal women perceptions and practices regarding breastfeeding. This study was conducted in Khulna Medical College Hospital at labour ward & pediatric ward. The target populations of this study were postnatal women who are feed breastfeeding for their babies up to 2 years. The sample size was calculated by power analysis (400) Simple random sampling was use for data collection. Data were collected from primary and secondary sources. Primary data were collected from the respondent of the study area. Secondary data were collected from the secondary sources. The data collection tool was divided into three parts. Part one was postnatal mothers' Demographic Data Form; Part two was postnatal women perceptions regarding breastfeeding questionnaire; and Part three was Practice regarding breastfeeding questionnaire. Data were analyzed by using Statistical package for the Social sciences (SPSS) version 21. Frequencies, Percentage, Means, and Standard deviations were used for demographic variables and to describe the scores of the study variables. Postnatal women who are feed breastfeeding for their babies up to 2 years were included in the study. Patients who have all risk factors of diabetic except women who are feed breastfeeding for their babies up to 2 years were excluded in the study. This study found poor knowledge and practices on breast feeding among mothers. Female education should be increased substantially and hence more job opportunities could be created in various dimensional job sectors for them. This study also suggested that social safety net program could play an important role to increase knowledge and practices on breast feeding among mothers. Malnutrition will be decreased if breast feeding was widely established. Major concerns were inadequate knowledge on advantages of breastfeeding, frequency of breastfeeding, and storage of breast milk. The findings showed that limited education was a major factor for lack of knowledge about breastfeeding compared with other factors such as marital status, family income, and age. This study provides important information to improving knowledge and practices on breast feeding in removing malnutrition from Bangladesh.

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Breastfeeding, Perception, Practice, Postnatal, Antenatal care, Exclusive Breastfeeding, Knowledge, Awareness

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azadirachta indica (a. Juss), also known as the neem tree, has been used for millennia as a traditional remedy for a multitude of human ailments. also recognized around the world as a broad-spectrum pesticide and fertilizer, neem has applications in agriculture and beyond. currently, the extensive antimicrobial activities of a. ancient people have utilized the neem tree, azadirachta indica (a. Juss), as a traditional medicine for a wide range of human illnesses for millennia. neem is a widely acknowledged broad-spectrum insecticide and fertilizer with uses in agriculture and other fields. studies in the domains of dentistry, food safety, bacteriology, mycology, virology, and parasitology are now investigating the broad range of antibacterial properties of a. indica. this article provides an overview of some of the most recent research on the aforementioned study issues, highlighting neem's promise as a hitherto unexplored source of innovative treatments. furthermore, the ability of neem extracts and chemicals to combat organisms that develop biofilms and are resistant to drugs, two major categories of infections for which there is currently no effective treatment. neem has grown to be a valuable plant in the globe, holding the key to thousands or even hundreds of thousands of problems. azadirachta indica, commonly known as mi, is a well-known, quickly growing evergreen tree that grows throughout the world, primarily in america, africa, and india. chinese, ayurvedic, and unani treatments have been using it extensively for many years, especially in asian countries, to cure and prevent illnesses. the neem plant has biological chemicals in its many portions that have antibacterial, antiviral, and antifungal properties. it affects several biological systems without causing any negative effects, making it regarded as a safe therapeutic herb. the neem tree yields certain active substances that have biological properties. the fruit, seed, bark, roots, leaves, flowers, and seeds all have biological properties.

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antibacterial activity,phytochemicals,traditional medicine,biofilm resistance,therapeutic herb.

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Abstract: The entirety of all living and non-living things is referred to as the environment. Humans have a responsibility to safeguard and conserve the environment. However, the contrary is evident. Following independence, certain dishonest businesses in our nation are damaging the environment for their own comfort, greed, personal gain, and other reasons due to the influence of western capitalists and imperialists. Deforestation, air, water, soil, and radiation pollution, population growth, economic disparity, and the extinction of some species are just a few of the environmental issues that India, like other nations, is dealing with. We are therefore having a very hard time surviving in all facets of life. In this context, we ought to prioritize sustainable development, which aims to meet present needs without jeopardizing the ability of future generations to meet their own. It seeks to achieve a balance between social well-being, environmental preservation, and economic advancement in order to ensure long-term sustainability for both people and the planet. As moral beings, we ought to express some ethical principles that place the utmost priority on the environment. Indian environmental ethicists have consistently advocated ecocentrism, in which everything, including inanimate objects, has intrinsic value, in opposition to the anthropocentric approach. In India, morality and spirituality are regarded as the cornerstones of our culture. There have been numerous movements in India in recent years to protect Mother Nature. People's values can be linked to how they treat the natural environment. It should be the ethical relationship between people and their surroundings that has the potential to bring about world peace, prosperity, and overall progress.

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Keywords: Environment, Western Capitalists, Imperialists, Environmental preservation, Sustainable development, Ecocentrism.

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Abstract Chronic pain and mental health disorders often coexist, creating a complex interplay that significantly affects an individual's quality of life. This study investigates the prevalence of mental health disorders, specifically depression and anxiety, in individuals suffering from chronic pain conditions. The cross-sectional study involved 100 participants who completed surveys using the PHQ-9 for depression and the GAD-7 for anxiety. Findings from chi-square tests revealed a significant association between chronic pain conditions and the presence of mental health disorders, underscoring the importance of integrated care approaches for patients with chronic pain.

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Keywords: chronic pain, depression, anxiety, PHQ-9, GAD-7, integrated care

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The Olympic Games originated in China. Cultivating physical fitness, creating a healthy environment and spreading the message of unity, brotherhood and equality to the world is the main objective of the Olympic movement. The games have evolved into a global spectacle celebrating freedom and international unity. However, male-male equality in Olic is long and multifaceted.

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Logical parallels to modern Olympic games

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ABSTRACT Background : Urinary Tract Infection is high prevalent in school-aged children that has marked impact on the quality of life of those affected and conventional treatment options are usually palliative and recurrences are more common. It represents the most common bacterial infection in children more than two years of age. Objective: A prospective , single blind , experimental uncontrolled study to evaluate the efficacy of Homoeopathic Medicines on gram negative bacteria in lower urinary tract infection among the paediatric age group 5-12yrs by using comparison of bacterial growth in before treatment urine culture reports and after treatment urine culture reports Material and Methods: A 18 months study was conducted on patients coming to OPD and IPD of KKC Homoeopathic Medical College and Hospital, Puttur, Tirupathi dt, Andrapradesh. Cases of lower urinary tract infection were selected on the basis of bacterial growth in urine culture and clinical symptom. Clinical assessment were evaluated by ICIQ (International consultation on incontinence questionnaire score for Paediatric chronic lower urinary tract symptoms(CLUTS) and the urine culture reports were collected before and after treatment. 51 diagnosed patients were taken. Patients were called for follow up every 15 days for the clinical assessments and urine culture was taken once in a month patients were monitored up to 3 months. Results: In lower urinary tract infection among the paediatric age group between 5 - 12 yrs at the end of study, P value shows that there was a significant effect of Homoeopathic medicine in the reduction of gram negative bacterial growth in urine culture. Out of 51 cases 66.67% (n=34) shows insignificant growth of bacteria and fully recovered from symptoms, 21.57 % (n=11) shows moderate growth of bacteria,11.76% (n=6) shows significant growth of bacteria in urine culture. Conclusion: Homoeopathic medicines are effective in reduction of gram negative bacteria in urine culture and improve the quality of life in paediatric age group 5-12yrs by removal of signs and symptoms.

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UTI, Bacterial Growth, E-Coli, Homoeopathy

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Context: Professional bus drivers form a major occupational group in transportation sector who are at high risk of developing back pain and neck pain from prolonged sitting and vehicular vibration. From various studies, it was revealed that these are the highest rates of musculoskeletal disorders in bus drivers. An adequate knowledge of ergonomically designing of driver's seat can prevent a lot of discomfort and maximize productivity. Aims: The aim of this study was to find out the percentage of work-related musculoskeletal pain due to vibration among BEST bus drivers by using a Whole-body Vibration Health Surveillance Questionnaire. Methods and Material: The present cross-sectional study was conducted at Wadala and Sewri bus depot on 210 bus drivers. Data was collected by interview method using Whole-body vibration health surveillance questionnaire. Statistical analysis : Descriptive statistical data analysis was done using Statistical Package for Social Science software. Results: It was found that 85.7 % of participants reported musculoskeletal pain and 14.3% had no pain. It was seen that 41.4% had vertical vibration discomfort, whereas 34.3% had no vibration discomfort. It was found that painful area was highest in low back(35.7%), shoulder(20%) and neck(12.9%) followed by knee(11%), upper back(3.8%), ankle/feet(1%), elbow(1%) and wrist/hand(0.5%). Conclusions: The study conducted that work-related musculoskeletal pain due to vibration among bus drivers is found to be high and hence it can be reduced by designing the driver's seat ergonomically. Thus, low back pain, shoulder pain and neck pain are the most common sites of pain reported among bus drivers.

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Work-related musculoskeletal disorders, bus drivers, whole body vibration

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This study looks at the connection between Lucknow high school seniors' social intelligence and their devotion to famous people. The research included 500 pupils from public and private schools in a cross-sectional design. Both social intelligence and devotion to celebrities were assessed using the Celebrity Attitude Scale (CAS) and the Social Intelligence Scale (SIS), respectively.The findings revealed that students attending private schools achieved superior scores across all CAS subscales, suggesting elevated levels of celebrity worship. In contrast, students from government schools demonstrated superior performance in social intelligence across all dimensions of the Social Intelligence Scale. A notable inverse relationship was identified among all facets of celebrity worship and social intelligence, with borderline-pathological admiration exhibiting the most pronounced negative correlation. Regression analysis further indicated that an affinity for celebrity worship was a significant predictor of diminished social intelligence scores. The findings indicate that an overindulgence in celebrity admiration could adversely affect the social intelligence of adolescents, particularly within the context of private educational institutions. The findings suggest a need for educational programs that promote critical media literacy and socioemotional learning, allowing youngsters to balance their respect for celebrities with the development of vital social skills.

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Celebrity Attitude Scale, Social Intelligence Scale, Celebrity worship, social intelligence, media literacy.

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The current study is carried out to know the impact of fee- reimbursement schemes on the Growth of Engineering education in Telangana state. This study is based on descriptive research that sought to explain the phenomena under investigation. The primary data is gathered from a sample of 200 students by administering a structured questionnaire specially designed for the purpose. Statistical techniques like chi-square test were used to know the significant relationship between impacts of fee-reimbursement scheme on Engineering education. The impact of the Reimbursement of Tuition Fee (RTF) scheme on the growth and development of engineering education in Telangana State. The RTF policy, implemented by the state government, aims to alleviate financial barriers for students from marginalized and economically weaker sections, allowing them to pursue higher education, particularly in engineering disciplines. The study focuses on several key areas:

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Reimbursement of Tuition Fee (RTF), Engineering Education, Financial Sustainability, Growth of Engineering Education and Student Enrolment,

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This paper is a conceptual attempt to overview the use of technology in the corporate governance system. According to some researchers, corporate governance practices will not be disrupted by new technologies while others suggest a considerable impact on the governance mechanisms due to use of technology.However, it is noted that existing regulatory structure of corporate governance will face challenges and require improvisations due to the disruptions caused by new technologies.In this paper we discuss the various aspects of artificial intelligence as technology ,the role of blockchain in corporate governance, the concept of decentralised autonomous organisations and influence of artificial intelligence in decision making of the board of directors.

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Corporate governance, Artificial intelligence, Decentralised autonomous organisation (DAO)

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he rapid pace of urbanization in India has necessitated the development of sustainable urban transport solutions. Bus Rapid Transit Systems (BRTS) have emerged as a cost-effective and efficient mode of public transportation in several Indian cities. This paper explores the evolution, implementation, challenges, and impact of BRTS in India. Additionally, it provides recommendations to improve its effectiveness in the future.

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BRTS, urban mobility, public transport, sustainability, case study

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Abstract This paper explores the psychological toll of domestic abuse as depicted in Colleen Hoover's It Ends with Us, focusing on the emotional and mental struggles of the protagonist, Lily Bloom. Unlike narratives that primarily emphasize the physical aspects of abuse, Hoover's novel delves into the lasting psychological scars--trauma, guilt, self-doubt, and emotional manipulation--that complicate the victim's journey to freedom. Drawing on trauma theory and the Cycle of Abuse framework, this study examines how Lily navigates the emotional conflict between love and fear, rationalization, and the challenges of breaking free from the cycle of abuse. The paper also discusses coping mechanisms, the impact of abuse on relationships, and the complex process of healing and psychological liberation. Through Lily's character, Hoover sheds light on how domestic violence reshapes a victim's sense of self and decision-making, offering readers a nuanced understanding of the hidden emotional scars left by abuse. This research contributes to broader conversations on mental health by emphasizing the importance of addressing the psychological effects of domestic violence and fostering empathy toward survivors.

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Domestic abuse, psychological toll, emotional manipulation, trauma theory, Cycle of Abuse, mental health, cognitive dissonance, survivor empowerment.

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ABSTRACT The theme of the article is the dharma concept in Mahabharata. Dharma is a unique concept found in no other culture. Dharma is upholding one's duties and upholding virtues. Simply put, Dharma refers to one's conduct. One is said to be virtuous if he upholding virtues. A person can be said to be moral only if he conducts himself in the right way, fulfilling his duties, upholding values and virtues, considering the good etc. After a general introduction described the origin and structure of the Mahabharata and some background information about the Mahabharata as seen in the context of Dharma. Dharma is the cornerstone of the epic Mahabharata. Dharma make its presents felt is different contexts in the Mahabharata. Dharma is an entity beyond the concept of duty. Denotes the God of justice. Stands for all kinds of qualities. Dharma is the essence of Lord Krishna message to Arjuna in the Mahabharata. When a warrior feels despondent and averse to battle, he is lifted up by moral advice.

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Mahabharata, Dharma, Kauravas and Pandavas, Bhagavad Gita, Kurukshetra battle, Adharma, Advice of dharma

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