Volume 9 | Issue 2

 Abstract

In the context of International Taxations, including cross-border investments, eliminated double Taxation became an important consideration in doing business in India and abroad specially with the double taxation aspect became omnipresent in relations to transactions involving cross-boarder investments with those foreign entities belonging to those countries with which India does not have double taxation Avoidance Agreements. To overcome difficulties faced by investors from different countries, India in new countries entered into Double Taxation Avoidance Agreements (DTAA) with many countries. To overcome difficulties faced by investors from different countries, in recent years, India entered into Double Taxation Avoidance Agreements with many countries through the Income Tax Act 1961, in the year 2001. Another way of resolving disputes relating to taxes involving International transactions is through mutual agreement procedure through OECD MODEL.

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 Keywords

Central Government, Double Taxation, Foreign Collaboration, International Agreements, Tax Relief.

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In this paper introduces a Smart Device having the ability to choose a selected line colored lines. The Mechatronic Device can differentiate among different colors and choose a selected one to find its aim using Bluetoothdevics. From the android mobile, commands are given to the LFR that senses a line and endeavours itself accordingly towards the selected target by correcting the wrong moves using a simple feedback mechanism but yet very effective closed loop system. The LFR is capable of following very congested curves as it receives the continuous data from the different sensors. This LFR avoids collision and moreover, it can detect collision with obstacle sensor. This paper provides an answer to that kind of requirements where there will be multiple targets and the LFR should have the ability to choose any of the desired targets autonomously Moreover, the LFR should have another ability of avoiding collision Without the application of complex sensor like camera and processors.

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Android Smartphone and Bluetooth module, IR Sensor, Photo Transistor, Gear Motor, Arduino Microcontroller, Motor Driver

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AI, AmI, IoT, Ubiquitous Computing

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Keywords: Iran, Nuclear, Nuclear Policy, IAEA, UN, Proliferation, Mohammad Reza, Saha, Hassan Rouhani, Sanction.

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SELF-REGULATING AGROLOGY APPROACH VIA SOIL DAMPNESS

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SELF-REGULATING AGROLOGY APPROACH VIA SOIL DAMPNESS

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Having a consensual relationship among adolescents is a common phenomena but on the contrary having a sexual relationship with consent with the same partner is considered as a taboo. Teenagers or late adolescents ( 16-19 years) behave or have different needs than an earlier generation as every generation is affected by the social, political and economic conditions of that generation. The present generation has easy access to the internet and is active in social media sites because of which they are much more aware of sex than the past generation. During the adolescent stage, there is a hormonal change and also bio-pschyo-social development because of which they have the urge to have sex. Adolescents are considered to be much more matured as compared to the previous generation yet when it comes to having consensual relationship they are have no say. The paper tries to bring about the problems which are faced by adolescents and how in case of consensual relationship only one sex is punished whereas the act is done by both the parties. The paper also discusses the progressive judgement given by the Hon�ble Madras High Court wherein it recognizes the problem present in the criminal law statutes when it comes to consensual relationship among adolescents.

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 Keywords

Adolescents, Consensual, Criminal Law , Relationship, Sex.

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India and China are two fastest growing economic giant of world which Z ONE comprise almost one third of its world population area major powers of Asia. Both countries are separated by the geographical obst acles of the Himalayan Mountain but this factor between two countries al together. Both the countri es have has not stopped interaction been sharing historical and cultural relations in the past. Attainment of independence by India and the advent of communist region in China in 1949 were the events that afforded new opportunities for both the countries to renew their age old friend ly ties. These ancient ties even continued to thrive during the middle, modern and colonial era. After independence this age old relation developed further in form of co operation and support to each othe

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ey word Economic giant, geographical obstacl es, communist region, coIndependence.operatio

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Teacher education is the best medium to prepare the competent, skillful, knowledgeable and responsible teachers. The NCTE decided to maintain the norms and standards of different teacher education programmes. The purpose of the present study is to know the attitude of stakeholders towards implementation of the four years integrated B.Ed. programme. So, the descriptive survey method is used to conduct this study. The researcher choosed 230 samples (e.g. 203 students, 25 teachers and 2 college management) by Purposive sampling method from Orisha state. Self-made questionnaire is administered for data collection from Ravenshaw University and Regional Institute of Education (RIE, Bhubaneswar) the students of 1st year, 2nd year, 3rd year, 4th year and teachers. Collected data is analysed through the percentage analysis, Mean, S.D. and hypothesis testing such as z test and t test. As findings, the four years integrated B.Ed. programme is good in respect to fulfill the educational objectives, not lengthy & wastage of time, develop adequate and stable content knowledge, skills and different abilities. But this programme is very costly and affected the financial aspects of trainee of teachers. Also, the differences are existed between male students & female students and self-finance institution & government institution on their attitude towards implementation the four years integrated B.Ed. programme.

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Attitude, Stakeholders, Four years integrated B.Ed. programme.

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 Abstract

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Micro small and medium enterprises, entrepreneurship, economic development, employment potential, exports revenue

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In recent years, the procurement team operates the function of supplier selection and evaluation through various processes to improve supply chain activities. As we know that the decision-making for such problems is always a complicated task for the decision-maker and for solving these kinds of problems there are numbers of multiple criteria decisions making (MCDM) methods are available. For an effective supplier selection process, the decision-maker always has a set of criteria for selecting the best among the number of alternatives. In the chapter, the most suitable supplier will be selected using the Analytic Hierarchy Process based on the Range of Value (ROV) method. The objective weights of the criteria will be obtained by the AHP method and alternatives will be ranked by the ROV method. To understand the method an example is illustrated with ten different alternatives that are ranked concerning their performance by using these AHP and ROV methods.

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Analytic Hierarchy Process (AHP), Multiple Criteria Decisions Making (MCDM) Range of Value (ROV), Supplier Selection, Supply Chain Management.

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DURLABH PANDULIPIYO MEIN CHITRAKALA EAVM SHAILI

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DURLABH PANDULIPIYO MEIN CHITRAKALA EAVM SHAILI

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Disarmament and arms control is still one of the burning issues in various international forums. Eminent scholars have diverse opinions about the issue, some favour total elimination of dangerous weapons for the world peace while the others opine that it should be better to control and limit these weapons. If we look back the history of human civilization, the ancient Greek already did something to control arms. This paper highlights and analyses various treaties relating to disarmament and arms control which were seen in different periods in brief. The nature and meaning of the term, the reason why we need disarmament and arms control and dilemma in reality have also been analyzed. Moreover, theoretical analysis and conclusion from political realisms and idealism has been incorporated.

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Disarmament, Arms Control, United Nations, Treaty, Political Realism, Idealism

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Employees, severance, education sector, COVID -19, challenges, Adaptability of education technology.

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The main purpose of the study wasComparative Study Of The Agility Among Football And Handball Players of Rabindranath Tagore University Bhopal.Agility is a specific athletic attribute that is fundamentally important to sports Performance. The study was conducted only on football and handball players.only male players were taken into consideration.The age of the subjects were ranging above 20 to 25 years.The study was conducted on sixty male players only.The voluntary data which we got from the departments were divided into two groups according to their status of game. Some students are football players, while as the others are the handball players respectively. Tests were taken as per the time table of the school the subjects were selected by using simple random sampling method. The comparisons of both the variables are analyzed by the t-test.The level of significance was fixed at 0.05

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football,Handball Agility

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The proposed study aims to discover the level of Stress and Achievement Motivation of Secondary School Students of (i.e., Ninth class students). For this Purpose the researcher undertake the proposed investigation. For many ninth class students ‘School-life’ is a major change in there lives since they are accorded with the chance to decide what to do without the undue influence of their parents. The students make various decisions regarding all aspects of their lives such as academic and social life and leisure activates. However amidst of newly found ‘freedom’ students have to struggle to meet the expectations of their parents who adds expectations related to their academic performance. As a result, the students are indirectly subjected to a variety of stress or mainly linked to academic success. In this study investigator used descriptive survey method. The need of study to explore the relationship between stress and achievement motivation of secondary school students. The study will be delimited in the students of Ninth class under WBBSE. Based on the analysis of data the investigators conclude the finding that there is significant relationship in the stress and achievement motivation of secondary school students.

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Stress, Achievement Motivation

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The main purpose of the study was A Study on Health Related Physical Fitness of school students in Bandipora District.. The research has significance as it studies the health related physical fitness of the students from high schools comparatively by conducting various tests. Tests were taken as per the time table of the school to measure the health-related physical fitness components of 11 to 12 years old school going boys from Rural, Tribal, and Urban school in Bandipora District. Simple Random Method (SRM) was used. Descriptive statistics was used for obtaining mean and standard deviation the level of significance was fixed at 0.05

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Muscular Strength, Body Composition, Rural and Urban.

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A significant rise in municipal solid waste generation has been verified globally. The conversion of biodegradable waste into various options like anaerobic digestion, composting, vermicomposting and biomass gasification are being practiced everywhere. Flower waste which is a part of biodegradable waste can be converted into various appropriate technologies to convert them into valuable products for the society. An attempt was made to study and gather the information related to various floral waste management and conversion options.

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floral waste, biodegradable, conversion, information

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Expanding Cities, Urban Development, Creation of Land on Water

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Gandhi-philosophy, Divinity, Spiritualization, Trusteeship, Minimum State, Machiavellian-Politics, Colonialism, Extremism, Untouchability.

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Smart phone ,Indian economy, I Phone, Samsung

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