Volume 10 | Issue 11

 Abstract

Verification of accounting information is significant to the provision of quality financial reports which enable the stakeholders to make qualitative investments decision (Soyemi & Olawale, 2019). Verifiability suggests that it should be possible for an organizations reported financial results to be reproduced by a third party, given the same facts and assumptions(Adeyemo & Mihail, 2017).Verifiability helps to assure users that the financial statements are a true and fair representation of the underlying transactions. If the information contained in the financial statements is not verifiable, the users would have no sound basis to place trust in the information (Abata, 2015).

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HUMAN CAPITAL DIVERSITY AND VERIFIABILITY OF ACCOUNTING INFORMATION OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

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 Abstract

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Schiff bases, Density, viscosity, interaction, ?-coefficient, parameters

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Businesses compete successfully in the apparel sector by utilizing several business models. Two extremes in the clothing market are H&M and ZARA. ZARA's business plan mostly emphasizes in-house production, while H&M's business model primarily emphasizes outsourcing. The issue is that current theories by themselves are unable to explain why two firms competing in the same setting under the same circumstances select different business models. Given that the complementary aspects are based on traits shared by H&M and ZARA, our analysis is applicable to these two companies. If other businesses can identify their unique selling point, they can utilize the value of complementarities.

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Keywords: Business model, Business plan, Unique selling point

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 Abstract

Online shopping is system that permits a customer to submit online orders for items and or services from a store that serves both walk-in customers and online customers. Because of numerous advantages and benefits, more and more people prefer online shopping over conventional shopping these days. The buyer's decision-making process has changed dramatically in recent years. Buyers also making more direct purchase online and via their Smartphone. The internet makes doing business much easier and faster. It is led to changes in the way people do business with a rapidly growing worldwide trend towards online shopping. Convenience is the biggest perk. Sending gifts to relatives and friends is easy, no matter where they are. The present study deals with studying the consumer perception towards online shopping in Dakshina Kannada District.

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 Keywords

Consumer Perception-Commerce, Online Shopping

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Creative Commons Attribution 4.0 and The Open Definition

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A phosphodiesterase type 5 inhibitor (PDE5 inhibitor) is a vasodilating drug which works by blocking the degradative action of cGMP-specific phosphodiesterase type 5 (PDE5) on cyclic GMP in the smooth muscle cells lining the blood vessels supplying various tissues. These drugs dilate the corpora cavernosa of the penis, facilitating erection with sexual stimulation, and are used in the treatment of erectile dysfunction (ED). Sildenafil was the first effective oral treatment available for ED. Because PDE5 is also present in the smooth muscle of the walls of the arterioles within the lungs, two PDE5 inhibitors, sildenafil and tadalafil, are FDA-approved for the treatment of pulmonary hypertension. As of 2019, the wider cardiovascular benefits of PDE5 inhibitors are being appreciated

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 Keywords

A phosphodiesterase type 5 inhibitor (PDE5 inhibitor, Sildenafil, tadalafil, Avanafil, mirodenafil, udenafil and lodenafil, Zaprinast

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A new accurate, specific, precise, high performance liquid chromatographic (HPLC) method has been developed and validated for the determination of Febuxostat in bulk and in its pharmaceutical dosage forms of tablet. Acetonitrile: Methanol (70:30) was used as the mobile phase at a flow rate of 1.0 ml/min using a Symmetry C18 column Finepack SIL C18T-5 (250x4.6 mm, 5m). The effluent was spectroscopically monitored at 314 nm. The intraday and inter-day precisions showed coefficients of variation ranged from 0.62% to 2.78% at different levels of concentrations. The calibration curve was linear with a correlation coefficient of 0.9947. The averages of the absolute and relative recoveries were found to be 98.67% to 98.96%. The proposed HPLC method was successfully applied to quantify the amount of Febuxostat in bulk and dosage forms in quality control.

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 Keywords

Febuxostat, HPLC, RP-HPLC, Regression, Spectroscopically.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Plastic Waste, Road Pothole

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Creative Commons Attribution 4.0 and The Open Definition

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In order to get around the speed and energy constraints of digital techniques, optical analogue signal processing has been receiving a lot of attention. Metasurfaces, which effectively manipulate optical signals spanning deeply subwavelength volumes, present a possible path towards achieving this objective. For beam steering, focusing, or holography, for example, where angular-dependent responses or nonlocality are undesirable properties that must be avoided or mitigated, metasurfaces have been proposed to convert spatial signals. Here, we demonstrate that signal manipulation in the momentum domain over an ultrathin platform is possible by engineering the metasurface nonlocality. In order to develop quick and powereffective ultrathin devices for edge detection and optical image processing, we investigate nonlocal metasurfaces performing fundamental mathematical operations.

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metasurface; nonlocal; optical modulator; quasi-bound states in the continuum

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A social-economic phenomenon known as poverty occurs when a segment of society is unable to meet even its most basic needs. Food, clothing, housing, education, and other fundamental human needs are considered the minimum requirements. The targeted programmes can be divided into four major categories: I programmes for self-employment; (ii) programmes for wage employment; (iii) direct cash transfers to the targeted groups; and (iv) public distribution system (PDS). The concept of empowerment has many facets, dimensions, and layers. According to the Government of India's Country Report, empowerment is the transition from a position of imposed powerlessness to one of power. By allowing women to establish their own identities and social standing, economic empowerment is the key to opening up new channels for such power. It entails addressing women's issues resulting from gender bias and social limitations that Indian women face, ensuring that women have access to all basic amenities and services, and putting women in a position to take advantage of economic opportunities. Successful partnerships between SHGs and private microfinance institutions, as well as public microfinance institutions like RMK, NABARD, and SIDBI, have greatly aided in generating additional income, jobs, and small businesses for women. In order to achieve the goal of economic empowerment of women through the inter-sectoral convergence of schemes and programmes of partner ministries/departments, the National Mission for Empowerment of Women (NMEW) envisages a number of steps that are detailed below. It would bring about coordination between Central Government and State Governments for implementation of schemes for gender empowerment and equality.

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Self-help groups, empowerment, poverty alleviation, micro-entrepreneurship etc.

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Creative Commons Attribution 4.0 and The Open Definition

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The paper presents a smart dustbin that will aid in keeping our surroundings clean while also being environmentally friendly. As an Indian citizen, it becomes imperative to support the Clean India Movement. Swachh Bharat Mission has motivated us. Technology is becoming smarter by the day, if dustbins are not properly kept, they can contribute to an unpleasant atmosphere and pollute, both of which are harmful to human health. Hence a smart dustbin with an intelligent dustbin management system is proposed.

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SWACHHA BHARAT ABHIYAN , Arduino Uno, Ultrasonic Sensor, Garbage Management, Smart Dustbin, IOT

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Creative Commons Attribution 4.0 and The Open Definition

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Dalit assertion, Dalit aesthetics, Dalit movements, Upper-caste ideology, Dalit Revolution

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Creative Commons Attribution 4.0 and The Open Definition

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Creative Commons Attribution 4.0 and The Open Definition

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Handloom, Manchester, Cottage industries , Employment , Sualkuchi

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Creative Commons Attribution 4.0 and The Open Definition

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Objective of the project is to establish a collaborative framework where input from different functional departments of Municipal Corporation and other stakeholders such as transport, water, fire, police, etc. will be assimilated and analyzed on a single platform; consequently, resulting in aggregated city level information can be converted to actionable intelligence, which would be propagated to relevant stakeholders and citizens.

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Creative Commons Attribution 4.0 and The Open Definition

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City Surveillance, ATCS, PERT

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Creative Commons Attribution 4.0 and The Open Definition

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A novel edge preserving nonlocal means (NLM) technique pertaining to MR images perturbed with Rician noise is presented in this paper. Earlier proposed techniques over-smoothes the MR image and hence edge preservation was difficult.Also nonlocal means filter when carried-out on 3D images, slows down the denoising process. In our work we have optimized the denoising algorithm to achieve higher speed and better accuracy using principal component analysis technique. We have tested our proposed method on simulated, clinical and pathological image sets. With a wide variety of evaluation metrics such as PSNR, BC, UQI and visual inspection itis found that the proposed technique outperforms other techniques qualitatively and quantitatively. The proposed method is 6.8 times faster than all other methods in comparison.

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Rician,noise,image,filter,MR.

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The plant known as garden cress, Lepidium Sativum, is a member of the Brassicaceae family and is botanically related to mustard. The plant seeds are valued for their therapeutic and dietary properties. The seeds' therapeutic qualities are caused by a variety of phytochemical compounds found in them. A variety of plants are utilized for the same purposes since the majority of plants have both nutritional and therapeutic properties. Consumers and manufacturers have recently shown an increased interest in garden cress seeds, which are a viable option to use in food items to add macro- and micronutrients like protein, calcium, and iron. Since ancient times, India's traditional indigenous medicine has employed garden cress seeds. The seeds of garden cress are a good source of calcium, folic acid, iron, and vitamins C, E, and A. The seeds of garden cress are very calorie-dense. It has 25.3 grams of protein and 454 kcal of energy per 100 grams of carbs. When compared to other nuts and oilseeds, it has a low-fat content of 24.5 g. To create a nutrient-dense biscuit that is the ideal substitute for traditional biscuits, the current study created one using garden cress seeds.

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Lepidium Sativum, phytochemical, Biscuits, Enrichment

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Brand loyalty focuses on the creating, developing and sustaining a relationship between the brand and the consumer. Building brand loyalty is a time and effort intensive process but its need and scope make it imperative for the brands and companies to invest into it.This paper discusses how brand loyalty functions concerning FMCG products with emphasis on post covid period. This topic of study gains its importance because of the lacking USP that most of these products have, hence depriving the company/brand of any particular value/trait to build brand loyalty on. Many practitioners and researchers have delved into this topic of research to understand consumer choices and the psychology behind them. This was to come up with effective marketing practices aimed at building and maintaining brand loyalty towards their respective FMCG product brands after a crisis such as the covid pandemic. This paper has considered 20 research papers based on different elements that affect a consumer's brand loyalty to FMCG products. We have mainly looked into the cases of brand loyalty regarding FMCG in the rural, urban, Indian subcontinent, the African continent, and their different marketing strategies. We then discuss how these trends have changed post covid. The interpretations are based on the conclusions drawn by the authors of these papers and other online resources; that is, they are based on secondary sources of information. The major conclusions are drawn from list price, brand awareness, product availability, word of mouth (more specifically electronic word of mouth), and geography as the elements that mainly affect brand loyalty. This paper lacks reviews of studies on brand loyalty based on gender.

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brand loyalty, FMCG products, brand awareness, customer satisfaction

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

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Neem, village pharmacy, Azadirachta Indica, pharmacological activity.

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Creative Commons Attribution 4.0 and The Open Definition

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Eco-printing, Eco-friendly, Environment, Sustainability, Dyeing.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

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Women Empowerment, NGOs

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The purpose of the report was to investigate gender bias in higher education enrollment in India. It uses a descriptive research design. India's The Ministry of Education department's annual web-based All India Survey on Higher Education (AISHE) dataset of student enrollment reveals a startling disparity between the academic preferences of the two different genders. The data are interpreted using a technique of gender ratio and mean analysis. According to the study, gender inequality is a significant barrier to the country's progress. Even in current times, patriarchal social norms prevent women from pursuing higher education. The gender disparity in enrollment in higher education is blatantly obvious from the male-to-female enrollment ratio. The choice of subjects is also very different between the genders.

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Gender ratio, enrollment, MoE, AISHE.

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Creative Commons Attribution 4.0 and The Open Definition