Volume 14 | Issue 3

 Abstract

This Study analyses the methods that are used by the chartered accounting firms to conduct audits and to guarantee adherence in real environment. The data is collected from observations, interviews and analysis of 15 audit assignments in mid-sized CA firm located in Boisar by using qualitative & case-based methodology. This study has identified different hurdles like lack of time, GST reconciliation problems, and procrastination in documentation in simple words, multiple issues occurred simultaneously as indicated by the chi-square test that highlighted that there is no significant predominance of any single challenge. The company faces bottlenecks because of restricted digitalization and recurrent regulatory challenges, with strict compliance to ICAI standards and timely observance. The study highlights the importance of technology, staff training and client coordination to enhance audit quality and financial transparency.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Financial Compliance, Qualitative Case Study, Chartered Accountant Firm, Audit Practices, and Audit Efficiency

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

In today's digital landscape, malware poses a persistent and evolving threat to cybersecurity, compromising sensitive data and disrupting system integrity across industries. Traditional signature-based detection methods struggle to keep pace with the rapid proliferation of novel malware variants. This project explores the application of machine learning techniques to enhance malware detection capabilities by identifying patterns and anomalies in executable files and system behavior. Using supervised learning algorithms such as XGBoost and Neural Networks, the system is trained on labeled datasets comprising both benign and malicious samples. Feature extraction from static and dynamic analysis enables the model to generalize across unseen threats, improving detection accuracy and reducing false positives. The results demonstrate that machine learning offers a scalable, adaptive, and proactive approach to malware mitigation, paving the way for intelligent cybersecurity solutions. The exponential growth of digital infrastructure has led to an alarming rise in malware attacks, targeting individuals, corporations, and critical systems. Malware, short for malicious software, encompasses a wide range of threats including viruses, worms, trojans, ransomware, and spyware. Conventional detection systems rely heavily on signature databases, which are often ineffective against zero-day exploits and polymorphic malware.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Machine Learning, Malware Detection, Cybersecurity, Python, Classification

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This paper examines Pierre Bourdieu's theory of capital as a comprehensive framework for understanding the persistence and reproduction of social inequality. Challenging the narrow economic view that equates power solely with material wealth, Bourdieu conceptualizes capital as accumulated resources embedded in social structures and embodied dispositions that shape individuals' opportunities within different social fields (Bourdieu, 1986; Bourdieu, 1977). Using a theoretical and narrative literature review methodology, the study analyzes Bourdieu's original typology of economic, cultural, and social capital and explores how these forms of capital interact and convert into one another over time (Bourdieu, 1986; Swartz, 2013). Particular attention is given to the role of cultural capital in educational institutions, where inherited cultural dispositions are transformed into institutional credentials, often presenting social privilege as meritocratic achievement (Bourdieu & Passeron, 1977; Bourdieu, 1984). The paper also examines the concept of symbolic power and the process through which dominant groups legitimize their advantages by masking their economic origins (Bourdieu, 1991; Swartz, 2013). In addition, it reviews later scholarly developments that extend Bourdieu's framework, including linguistic, academic, political, digital, emotional, bodily, and erotic capital (Coleman, 1988; Hochschild, 1983; Wacquant, 1995; Ragnedda, 2018). The analysis concludes that, despite certain critiques regarding determinism and conceptual expansion, Bourdieu's theory remains a valuable analytical tool for interpreting contemporary patterns of inequality across education, politics, and digital society (Reay, 2004; Putnam, 2000).

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Bourdieu; Cultural Capital; Social Reproduction; Symbolic Power; Educational Inequality; Digital Capital; Sociology of Education

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The present study aims to examine occupational stress and coping strategies among IT and Non-IT employees working in corporate organizations. In the rapidly evolving corporate In an environment characterized by technological advancements, performance pressure, and competitive demands, employees are increasingly exposed to workplace stressors that may affect their psychological well-being and professional performance. Understanding the level of occupational stress and the coping mechanisms adopted by employees is essential for promoting mental health and organizational effectiveness. The study adopted a quantitative research design using a structured questionnaire to collect data from 60 employees working in IT and Non-IT corporate sectors. The sample consisted of both male and female employees selected through convenience sampling. The instrument included two sections measuring occupational stress (10 items) and coping strategies (10 items). Statistical techniques such as frequency distribution, percentage analysis, mean, standard deviation, and Pearson correlation were used to analyze the data. The findings revealed that a moderate level of occupational stress was prevalent among employees in both sectors. IT employees reported slightly higher stress levels compared to Non-IT employees, mainly due to technological demands and deadline pressure. However, employees who adopted adaptive coping strategies such as problem-solving, planning, and seeking social support demonstrated better stress management. The correlation analysis indicated a significant relationship between occupational stress and coping strategies, suggesting that effective coping reduces the negative impact of stress. The study highlights the importance of implementing stress management programs, employee wellness initiatives, and supportive organizational policies to enhance coping skills and reduce occupational stress. The findings contribute to a better understanding of workplace stress dynamics and provide practical implications for corporate human resource management.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Occupational stress,Coping Strategies, Work life Balance

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Menstrual disorders including dysmenorrhea, menorrhagia, amenorrhea, and irregular cycles--constitute prevalent gynecological afflictions that profoundly compromise women's somatic integrity and psychosocial equilibrium. Ayurveda, the ancient medical tradition of India, delineates a holistic paradigm for comprehending and ameliorating these conditions through the harmonization of doshas, modulation of Agni (digestive fire), and preservation of Artava (menstrual vitality). This clinical review elucidates Ayurvedic doctrines pertaining to menstrual physiology and pathophysiology, while critically appraising therapeutic modalities such as Panchakarma, Rajaswala Charya, and phytopharmacological formulations including Ashokarishta, Lodhrasava, and Shatavari-based compounds. Particular emphasis is accorded to the pivotal role of Apana Vayu and uterine detoxification in reinstating cyclical homeostasis. Drawing upon canonical Ayurvedic treatises in conjunction with contemporary clinical investigations, the review underscores the efficacy, safety, and integrative potential of Ayurvedic interventions. Findings suggest that individualized regimens, grounded in Ayurvedic principles, may furnish a sustainable and adverse-effect-free alternative for the management of menstrual disorders.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Yonivyapad, Ayurveda, clinical review, menstrual health

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Information seeking is a very important step for all the students of schools and colleges because it helps them in effective learning and better decision-making. In today's digital world, students are depends on various information sources, which often creates challenges such as lack of information literacy skills, difficulty in identifying credible sources, information overload or false content .Getting of accurate, relevant, and timely information is still a challenging task. We have developed a model which can sort all these problems efficiently and timely. Our model works on Python with FastAPI and LangGraph for intelligent reasoning . The system uses Retrieval Augmented Generation (RAG) with MongoDB which is used for saving chat history and context. We have added features i.e. multilingual support, personalized guidance and multiple source data integration that gives 92% response accuratly and also 85% query resolution rate which is available for 24/7. It can reduce 60% of the official workload by using role-based access control. Also , it can solve the unique challenges faced by higher education institutions in developing countries such as India. It also includes the multilingual requirements, diverse data sources, and limited technical infrastructures.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Large Language Models, Generative AI, Educational Chatbot, RAG Architecture, LangGraph, NLP, Academic Support, Intelligent Assistant.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This research study is based on the Human Resource Planning at Siyaram Silk Mills Ltd, Boisar. Human Resource is important asset for any organisation or any industry. Human Resource Planning is a process, or system that acts as a backbone for any company. This research finds out, how HRP process takes place at Siyaram. It also focuses on how a company bridge the gap between shortage and surplus of manpower requirement & fulfilment. Data was collected with the help of interviews, observation, face to face interaction and one and one discussion with the managers and resource persons for collecting information about how the manpower planning runs out in both, on season as well as off season. There were around 100 responses conducted via survey form which was circulated among the staff, non-staff and as well wage worker, permanent and labours those who were working on contract basis. As they shared their opinion, thoughts on their understanding on the HRP Process which is practiced in this plant. Findings has showcased that how forecasting methods are used such as the past trends, production plan target, as well as according to department requirement of labour help for effective running of HRP at Siyaram plant. Henceforth this research highlights that, with the help of effective and proper planning leads company to achieve their set target for fulfilling the required manpower whenever needed. Also, when there is seasonal demand fluctuation how they manage their workforce without hindering impact on production.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Human Resource Planning, Forecasting, Manpower planning, Seasonal demand fluctuation, Training, Labour surplus and Shortage, Contract Labour, Workforce Productivity, Textile industry.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This paper will discuss how the Food Processing Industry (FPI) can be used to enhance rural sustainable development in Muzaffarpur district of Bihar. It is also a nationwide region where Shahi Litchi is being cultivated and its various byproducts are being manufactured . Although there is a large agricultural production, there are few processing facilities causing post harvest losses and low income of farmers. The paper examines the role played by value addition, supply chain management, creation of employment, and government intervention in transforming the rural economy. The study examines economic aspects of sustainability using primary and secondary sources of data. The results indicate that rural income and employment would greatly increase through reinforcement of cold chain facilities, encouraging small scale processing units and stimulating the development of clusters and make them environmentally sustainable.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Food Processing Industry, Sustainable Development, Rural Economy, Value Addition, Muzaffarpur, Litchi Processing.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This study presents a cutting-edge intrusion detection framework that leverages a dual-stage data fusion strategy combined with hybrid deep learning models to improve the detection and classification of cyberattacks in network traffic. The proposed approach integrates behavioral ratio-based features, traffic intensity metrics, temporal activity patterns, and protocol-level interactions to construct a comprehensive fused feature space. A neural encoder network further refines these features, enabling the models to capture both spatial correlations and temporal dependencies, thereby enhancing discrimination between benign and malicious traffic. Two hybrid architectures FusionNet-BiLSTM IDS (CNN-BiLSTM) and FusionNet-GRU IDS (CNN-GRU) were implemented and evaluated on the CIC-IDS 2018 dataset. Severe class imbalance, a common challenge in intrusion detection, was effectively addressed using SMOTE-ENN, which synthetically oversamples minority classes and removes noisy majority-class samples, improving generalization and detection of low-frequency attacks. Exploratory data analysis guided feature engineering and model design. Performance evaluation demonstrated that FusionNet-BiLSTM achieved high accuracy (0.9871), precision (0.9872), recall (0.9871), F1-score (0.9871), and low loss (0.04), while FusionNet-GRU provided competitive metrics with faster training. The results confirm that the proposed hybrid deep learning and dual-stage feature fusion framework, combined with SMOTE-ENN, offers robust, scalable, and reliable intrusion detection suitable for dynamic cybersecurity environments.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Intrusion Detection System, Hybrid Deep Learning, Data Fusion, Network Security, Cyberattack Detection, Temporal and Spatial Features, Feature Engineering

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The financial landscape is rapidly evolving, and digital gold has emerged as a modern, convenient alternative to traditional gold investments. It allows investors to buy, sell, and store gold digitally, offering accessibility, transparency, and flexibility. Understanding customer satisfaction in this context is crucial for gauging how effectively these digital platforms meet user expectations. This study focuses on evaluating customer satisfaction towards digital gold by examining factors such as ease of use, security, pricing, and trust in service providers. Data was collected through structured questionnaires distributed to digital gold users, and statistical tools like percentage analysis and chi-square tests were used to interpret the responses. The analysis identifies the level of satisfaction among users and highlights both strengths and areas for improvement in digital gold platforms. The findings of this research provide valuable insights for service providers to enhance customer experience, build confidence, and encourage wider adoption of digital gold. By understanding user preferences and expectations, platforms can better tailor their services, ultimately promoting trust and sustained growth in the digital investment sector

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

digital gold

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

" The Role of the Magazine 'Jagti Jot' in the Enrichment of Rajasthani Literary Tradition and Cultural Discourse: A Critical Study."

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

" The Role of the Magazine 'Jagti Jot' in the Enrichment of Rajasthani Literary Tradition and Cultural Discourse: A Critical Study."

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Ficus religiosa, herbal cream, anti-inflammatory activity, topical formulation, carrageenan induced edema

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Sign language recognition is an important area of study in human-computer interaction that focuses on reducing communication gaps between the deaf community and society. The conventional approach of using handcrafted features (SIFT, HOG) along with machine learning classifiers (SVM, k-NN, HMM) did not deliver good accuracy, generalization, or temporal information processing capabilities. This paper discusses a study of over 30+ research papers on deep learning approaches for Indian Sign Language recognition, published between 2015-2025. A hybrid model of CNNs, namely MobileNetV2, and BiLSTMs is proposed for ISL recognition, which achieves 96.8% accuracy on static gestures, 94.2% accuracy on dynamic gestures, with a latency of 110-180 ms, and model size of ~11MB using TensorFlow Lite. The gaps in this area of study are also discussed, including the need for a larger dataset, non-manual signs, and continuous sign language recognition.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Indian Sign Language, CNN-LSTM, Deep Learning, Gesture Recognition, MobileNetV2, Real-Time Recognition, Computer Vision

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Postoperative pain and anxiety are common clinical problems that negatively affect patient recovery. Non-pharmacological interventions such as massage therapy are increasingly used as complementary approaches to improve patient comfort. The present study aimed to assess the effectiveness of hand and foot massage on pain and anxiety among postoperative patients admitted in selected hospitals of Hamirpur (H.P.). A quantitative approach with quasi-experimental research design was adopted. A total of 60 postoperative patients were selected using non-probability convenience sampling and divided into experimental (n=30) and control (n=30) groups. Numerical Pain Rating Scale and Hamilton Anxiety Rating Scale were used for data collection. Hand and foot massage was administered to the experimental group for 15 minutes, twice daily for three consecutive days, while the control group received routine care. The findings revealed a statistically significant reduction in post-test pain and anxiety scores in the experimental group compared to the control group (p<0.05). The study concluded that hand and foot massage is an effective, safe, and economical complementary therapy for reducing pain and anxiety among postoperative patients.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

K e y w o r d s Postoperative pain, Anxiety, Hand and foot massage, Complementary therapy

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The Multimodal AI System is designed to process and analyze multiple types of data, including image, text, and audio, to generate accurate predictions. It uses pre-trained models such as ResNet-50, BERT, and Wav2Vec2 to extract features from each modality. These features are combined using an attention-based fusion mechanism to create a unified representation. The system provides predictions along with confidence scores and visualizations through an interactive user interface. This approach improves accuracy, robustness, and overall understanding compared to single-modality AI systems.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Multimodal AI, Deep Learning, Image Processing, Natural Language Processing, Audio Processing, Feature Extraction, Attention Mechanism, Cross-Modal Fusion, BERT, ResNet-50, Wav2Vec2, Gradio Interface

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Decompensated chronic liver disease (DCLD) represents an advanced stage of cirrhosis characterized by life-threatening complications such as portal hypertension, variceal haemorrhage, ascites, infections, and hepatic insufficiency. We report the case of a 46-year-old male with a history of chronic alcohol use and poorly controlled type 2 diabetes mellitus who presented with hematemesis and haematochezia. Clinical examination revealed tachycardia with stable oxygen saturation. Laboratory investigations demonstrated anaemia, hyperbilirubinemia, hypoalbuminemia, and elevated blood urea, indicating impaired hepatic synthetic function and ongoing blood loss. Ultrasonography of the abdomen showed altered hepatic echotexture, surface irregularity, portal vein dilatation, and moderate ascites, findings consistent with cirrhosis and portal hypertension. Additionally, lower limb imaging revealed diffuse cellulitis with a subcutaneous collection, suggesting a superimposed infection that likely precipitated acute decompensation. Scrotal ultrasonography also demonstrated bilateral hydrocele. The patient was managed with broad-spectrum antibiotics, beta-blockers, proton pump inhibitors, insulin therapy, and supportive measures aimed at controlling bleeding, infection, and metabolic imbalance. This case highlights the complex and multifactorial nature of DCLD, where infection, metabolic comorbidities, and portal hypertension interact to accelerate clinical deterioration. Early recognition of precipitating factors, timely initiation of guideline-directed therapy, and appropriate use of imaging modalities are essential for improving patient outcomes. A multidisciplinary approach, including infection control, hemodynamic stabilization, and consideration for liver transplantation, remains critical in reducing morbidity and mortality in advanced liver disease.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Decompensated chronic liver disease (DCLD); Cirrhosis; Gastrointestinal bleeding; Portal hypertension; Cellulitis; Alcohol-related liver disease; Ascites; Ultrasonography

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

"The literary efforts of Dr. Udayveer Sharma in the development and promotion of Rajasthani literature."

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

"The literary efforts of Dr. Udayveer Sharma in the development and promotion of Rajasthani literature."

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

"The Contribution of the Magazine 'Jagti Jot' to the Development of Rajasthani Literature and Cultural Consciousness: A Critical Study"

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

"The Contribution of the Magazine 'Jagti Jot' to the Development of Rajasthani Literature and Cultural Consciousness: A Critical Study"

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

"Dr. Udayveer Sharma's Contribution to the Development of Rajasthani Literature: A Critical Study"

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

"Dr. Udayveer Sharma's Contribution to the Development of Rajasthani Literature: A Critical Study"

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Women's empowerment has emerged as a central objective in inclusive development policy and academic discourse on gender and development. Grassroots financial institutions such as Self-Help Groups (SHGs) are widely recognized as mechanisms that enhance women's access to resources, strengthen collective agency, and improve livelihood opportunities. Despite extensive research on microfinance, empirical evidence examining the multidimensional nature of empowerment at the district level remains limited. This study investigates the influence of SHG participation on economic, social, political, cultural, and legal dimensions of women's empowerment in Vijayapura district of Karnataka, India. Primary data were collected from 262 women belonging to 26 SHGs across five taluks of Vijayapura district through a structured survey instrument and field interactions. Statistical analyses including reliability testing, exploratory factor analysis, correlation analysis, and multiple regression analysis were employed to examine the relationship between SHG participation and empowerment outcomes. The results indicate that SHGs significantly enhance women's economic autonomy, confidence in social participation, and involvement in community decision-making processes. Economic empowerment emerged as the most influential determinant of overall empowerment, followed by social and cultural empowerment. Political and legal empowerment showed positive yet comparatively moderate effects. The findings highlight the role of grassroots collective institutions in fostering inclusive development and gender equality in rural contexts. The study contributes to empowerment theory by demonstrating how community-based financial collectives influence multiple dimensions of women's agency in emerging economies. Policy implications emphasize strengthening institutional support, digital financial inclusion, skill development, and market linkages to further enhance the developmental potential of SHGs. Keywords: Women empowerment, Self-Help Groups, microfinance, rural development, gender equality, Karnataka

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Keywords: Women empowerment, Self-Help Groups, microfinance, rural development, gender equality, Karnataka

  License

Creative Commons Attribution 4.0 and The Open Definition