Volume 11 | Issue 4

 Abstract

The Satyam scandal is considered to be one of the biggest corporate frauds in the history of India. The Satyam Computer Services Limited was involved in fraudulent activities that led to a loss of millions of dollars to shareholders and investors. Forensic accounting played a significant role in uncovering the fraud that took place at Satyam. This paper aims to investigate the role of forensic accounting in the Satyam scandal. It discusses the background of the Satyam scandal, the fraudulent activities that took place at the company, and the investigation process. The paper also explores the role of forensic accounting in uncovering the fraud and highlights the importance of forensic accounting in preventing and detecting corporate fraud.

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forensic accounting, Satyam scandal, corporate fraud fraudulent activities, loss, shareholders, investors, investigation process, preventing, detecting, accounting practices.

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This article explores the current state of education in Kargil (Ladakh), a remote and mountainous region in northern India. The article provides an overview of the challenges faced by the education system in Ladakh, including geographic isolation, inadequate infrastructure, and limited access to quality education. The article also discusses the efforts being made by the government and other stakeholders to improve education in Ladakh, including the provision of scholarships, teacher training programs, and the introduction of new technologies. The article highlights the impact of these initiatives on the education system in Ladakh and identifies areas for further improvement. The article concludes by discussing the potential of education to transform the lives of people in Ladakh and the need for continued investment in education to ensure a brighter future for the region.

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Education, Tribal, Ladakh, Kargil

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Blindness and low vision problems are increasing nowadays for both youth and aged society. Working members have to work outside in the day time to earn money for the family. So those people are forced to live alone and facing a difficulty because they cannot see things clearly. In this research, Convolutional Neural Networks (CNNs) for household objects finder is proposed. Raspberry Pi 3 is used to help to see objects and tell the type and location of the objects via voice. YOLO neuron network is selected because of the speed and resource images was prepared and fed into YOLO network as training inputs. YOLO is trained in coco database.. Trained YOLO can detect objects .Prototype of wearable device is built by using a webcam, headphone, push switch, battery and Raspberry Pi 3. Device will capture an image when a push switch is pressed and Raspberry Pi returns pre recorded voice results consist of objects types and their locations through headphone to users.This device can be used for finding various kinds of objects without more delay. Availabiliry of the components create this device easily available in the market and reduces its cost.

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Raspberry Pi,CNN,webcam , YOLO

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India, a developing nation, is rapidly embracing electric vehicle (EV) technologies and gradually phasing out fossil fuel-based vehicles as part of its efforts to combat climate change and increasing pollution in cities. In April 2017, the Government of India announced a plan to have all EVs on the market by 2030, and it has been following the Faster Adoption and Manufacturing of Electric Vehicles scheme to promote this transition. The electric charging infrastructure is a critical component of the electric mobility ecosystem, and it is crucial for the EV charging station market to keep up with the pace of EV adoption and growth. The limited range and speed of EVs are major concerns for customers, and the availability of charging stations and their network on the road is key to encouraging a shift from fossil fuel vehicles to EVs. As a result, the accessibility of a plug point for charging is an ongoing challenge faced by most EV manufacturers and customers.

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EV charger, Fast charging system, Adaptive system

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Green synthesis of iron nanoparticles being cost effective and eco-friendly treatment technique, is gaining importance nowadays. The aim of the present study is to prepare leaf extracts, precursor and synthesis of iron nanoparticles. The green synthesis was done by using the leaves extract of abutilon indicum and plumeria alba grinded with Ferric chloride separately to synthesis Fe nanoparticles. The structural properties of the synthesized nanoparticles were investigated through advanced technique like Fourier Transform Infrared Spectroscopy (FT-IR), X-Ray Diffraction (XRD) and Particle Size Analysis (PSA). The Iron nanoparticles were synthesized by co-precipitation method using Ferric chloride precursor. The FT-IR analysis shows the interaction between the capping agent and the synthesized iron nanoparticle. The PSA results shows the nanoparticles was monitored in the method of dynamic light scattering indicate the average size of iron nanoparticles that was calculated by 141 nm and 614.6 nm. The XRD spectral analysis reveals the synthesized particles have orthorhombic phase with particle size in the 56 nm and 42 nm.

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Plant extract, abutilon indicum, plumeria alba, ferric chloride, nanoparticle

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The primary goal of the research was to examine the value of VR and 3D in the edutainment process. This study also sought to examine how innovative teaching methods are being used in private universities. In this study, the technical feasibility, attitudes, and facilities were investigated using the case study technique in order to comprehend the current situation. In addition to school administrators' opinions, teaching professionals' viewpoints were also obtained through semi-structured interviews. In this study, an easy sampling strategy was used. Based on NAAC scores, the top three private universities in Tamil Nadu were chosen. This study's findings demonstrate how approaches and technology improvements affect school administrators' perceptions. Regarding the new technology added to their teaching methodology, the teaching professionals have a good perspective. A small percentage of teaching professionals are unsure about the facilities and infrastructure needed for the new teaching approaches. The facilities in private institutions have been observed, and the possibility of implementing the new teaching technique has been positively demonstrated.

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VR and 3D, Teaching strategy, Private University, Opinion, Flexibility

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The concept of Non-Conventional copyrights is and constantly evolving and dynamic area of Copyright law as well as intellectual property law which encompasses a wide range of creative works that might not fit exactly into the definition of the term work as specified in the act, but there are numerous traditional works and other emerging works which are presently not protected under the copyright act, 1957. With the advances in technology, the scope of non-conventional copyrights continues to expand and includes new forms of expression such as virtual reality, artificial intelligence, art forms like graffiti, street art, tattoos, engineered DN sequences, machine-generated works, etc. Though these works may not fall exactly under the definition of the work as provided in the act, they cannot be left alone, as it is very important to protect the non-conventional copyrights as it helps in fostering the national heritage, culture, contributes to the economy, encourages creativity in the market and many more. There are many ongoing debates and discussions pertaining to the eligibility of these non-conventional works and their protection under the copyright act. Like other forms of IP, it is important for the non-conventional works and effort of the authors in creating such work to be protected and commercialized. At the same time, non-conventional copyrights also offer opportunities for innovation and creativity, providing new avenues for artists, designers, and other creators to express themselves and reach audiences. As technology continues to evolve, the scope of non-conventional copyrights will likely continue to expand, presenting new legal and practical challenges for those working in the field of IP law. Ultimately, the development of effective legal frameworks for non-conventional copyrights will be crucial in promoting creativity and innovation in the digital age. This paper aims at analysing the copyrightability of the works of Graffiti and Structured DNA sequences.

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Copyright, Non-Conventional Copyrights, Graffiti, Structured DNA Sequences, Intellectual Property Law.

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This study's primary objective is to examine Tamil Nadu's language and media instructors' attitudes toward the use of 3D animation segments. This study effort also aims to compare the attitudes of the two distinct types of specialists of educators. To comprehend how the two distinct kinds of educators use each other, a comparative case study approach is used. In order to comprehend the similarities and variations, the qualitative research technique was used in this study. The two private colleges in and around Tamil Nadu were chosen for two instances. The in-depth analysis approach was used to comprehend the evolving views and driving forces behind the adoption of new technologies in the teaching and learning setting. A semi-structured interview technique was used to uncover the detailed solutions in order to comprehend the statistical significance. The results of this study unmistakably demonstrate the importance of the attitudes held by the two groups of instructors. Additionally, it demonstrates how the curriculum for the two distinct fields creates a need for novel teaching methodology. Because they have been exposed to new media utilization and media literacy, media educators have favorable views towards utilizing new media technology in their teaching and learning processes.

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Attitudes, 3D animation clips, language educators, media educator, Motivation

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As air quality is rapidly affecting people's health, the government must take required action to forecast it. The air quality index calculates the quality of the air. Other air pollutants include carbon dioxide, nitrogen dioxide, and carbon monoxide, which are emitted by the burning of natural gas, coal, and wood as well as by businesses, automobiles, and other human activity. Air pollution can result in fatal conditions like lung cancer, brain disease, and even demise. Machine learning techniques are used to calculate the air quality index. Although there have been many studies in this field, the conclusions are still not trustworthy. We have two options for completing the project. First, we can estimate the present or future air quality by knowing the precise values of SO2, Nox46, and RSPM49. Alternatively, we may use machine learning methods to compare the air quality. Air quality monitoring stations, two training and testing data sets, and the official website of the Central Pollution Control Board (CPCB) are all accessible. Decision trees, lasso regression, linear regression, K-NN regression, etc.

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Air pollution, Linear Regression, Decision tree, Lasso regression, K-NN Regression.

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ABSTRACT PROGRESS AND PERFORMANCE OF LABOUR IN INDIA *Dr.B.SREENIVASA REDDY Mobile No: 9381008210 Email Id: sinuptp123@gmail.com **Prof.G.Venkata Naidu Mobile No: 9490801113 Email Id: gvnsku1962@gmail.com Labour plays a major role in maintaining the productivity and management of the country. The main task of our government is to increase the contribution to national development which directly depends on the workers of the country. But there is a huge gap between the lifestyle of labours and capitalists. So to increase the status of labours our government came with various labours laws that provide them security, working conditions, employment. This paper finds that labours faced different problems for example low wages, high involvement of mediators and not proper implementation of labour laws so increase government involvement, enhance wages and control mediators and proper availability of employment. Key Words: Labour Force, Work Force, Labour Force Participation Rate *Academic Consultant, Department of Economics & Applied Economics, Sri Krishnadevaraya University, Ananthapuramu - 515 003. Andhra Pradesh. **Professor and Head of the Department Economics & Applied Economics, Sri Krishnadevaraya University, Ananthapuramu - 515 003. Andhra Pradesh.

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Labour Force, Work Force, Labour Force Participation Rate

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The issue of soil retention has existed for years. Man has explored numerous methods to retain information in his quest for better outcomes. Enormous piles of earth made up of random stonework, bamboo, wood, and alternative materials. RCC retaining walls are now the most frequently requested solution as time goes on. New ideas and materials have made it possible for technology to find more effective ways to hold heavy quantities of soil. However, India's application of this innovative soil retaining technique, RE walls employing Geogrid, falls short of international standards. The study of RCC walls and retaining walls using Geogrid for the comparison of costs is the main emphasis of this work. The systems are proved to be of significant cost benefit when compared to other types of structures and are capable of adapting specific local conditions such as terrain geometry and aesthetic preferences irrespective formal design limitations. The analysis and estimation of retaining walls using geogrid are the main topics of this study. In the realm of geotechnical engineering, attention has been drawn to the use of geogrids as reinforcement to increase the pull-out strength of retaining structures. Due to their availability, affordability, strength, durability, and safety, reinforced retaining walls are significant in the creation of many retaining structures. This article also summarizes many studies that are currently being done on geogrid reinforced structures, including their strengths, sturdiness, and economic benefits. The study of RCC walls and retaining walls using Geogrid for the comparison of costs is the main emphasis of this work

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Cantilever Retaining Wall, Designing, Geogrid, Construction Cost

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Floods are the most widespread climate-related hazards in the world than any other type of natural disasters. It is a phenomenon in which an expansion of water that overflow and submerged all the land. Flood result caused from the enrichment of excess volume of water within water body,for example lake or river etc. , which overflows or breaks its levees, with the result that some of the water escapes its usual boundaries and causes flood. It is only responsible for two - thirds of people affected by natural disasters. India has continuously suffered by too many flood events which responsible for huge loss of life and claimed damage economic conditions. By seeing trends it is found that the incidences of the flood are increasing very rapidly. So this research paper is an analysis of climatic conditions that are responsible for the flood in the River Rapti during the month of October 2022 which breakdown all the previous flood record in the state Uttar Pradesh of India.

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Disaster, Flood, River Rapti, Uttar Pradesh.

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Dadru Kustha is one among Kshudra Kustha which involves vitiation of Rasa, Rakta and Mamsa Dhatu 1. It is one of the Kaphapitta Pradhana Twakvikara. It is characterized by Kandu, Raga, Pidaka, Daha and Uttsanna mandala. Clinical features of dadru kustha resembles with the deramatological condition called Tinea Corporis. The Prevalence of this infection is ~2% among young adults. 39% of world Population is suffering from Tinea. In India also, 5 out of 1000 people are suffering from Tinea infection. A 21yrs old male came with complaints of blackish and reddish circular elevated lesions over left shoulder region and right knee joint with severe itching and burning sensation since 4months. Nimbadi churna with Chinna (guduchi) kwatha was prescribed as internal medication and kasamaradadi lepa was advised as external application for 30 days. After completion of treatment, significant improvement was observed in the parameters like Kandu (itching), Raaga (Erythema), Pidika (eruptions) and Utsaana mandala (elevated circular skin lesion). Nimbadi Churna mentioned in Bhaisajyaratnavali is indicated in Dadru Kustha. It has Kandugna, Krimigna, Rakthashodaka , Anulomaka ingredients. Kasamardadi Lepa mentioned in Yogaratnakara Samhitha is indicated in Dadru Kustha. It has ingredients like Kasamarda mula which is Krimigna in action. Souveera Phala(Badara Phala) which is Pittahara, D Dadru Kustha is one among Kshudra Kustha which involves vitiation of Rasa, Rakta and Mamsa Dhatu 1. It is one of the Kaphapitta Pradhana Twakvikara. It is characterized by Kandu, Raga, Pidaka, Daha and Uttsanna mandala. Clinical features of dadru kustha resembles with the deramatological condition called Tinea Corporis. The Prevalence of this infection is ~2% among young adults. 39% of world Population is suffering from Tinea. In India also, 5 out of 1000 people are suffering from Tinea infection. A 21yrs old male came with complaints of blackish and reddish circular elevated lesions over left shoulder region and right knee joint with severe itching and burning sensation since 4months. Nimbadi churna with Chinna (guduchi) kwatha was prescribed as internal medication and kasamaradadi lepa was advised as external application for 30 days. After completion of treatment, significant improvement was observed in the parameters like Kandu (itching), Raaga (Erythema), Pidika (eruptions) and Utsaana mandala (elevated circular skin lesion). Nimbadi Churna mentioned in Bhaisajyaratnavali is indicated in Dadru Kustha. It has Kandugna, Krimigna, Rakthashodaka , Anulomaka ingredients. Kasamardadi Lepa mentioned in Yogaratnakara Samhitha is indicated in Dadru Kustha. It has ingredients like Kasamarda mula which is Krimigna in action. Souveera Phala(Badara Phala) which is Pittahara, Dahanivarana in action. These properties helped in elimination of vitiated doshas and thus in samprapti vighatana . This case study gave us encouraging results in the management of Dadru kushta.ahanivarana in action. These properties helped in elimination of vitiated doshas and thus in samprapti vighatana . This case study gave us encouraging results in the management of Dadru kushta.

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Dadru Kushta, Kandughna, Kushtaghna,Tinea corporis.

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Abstract: Shear wall is a vertical element of a system that is designed to resist in-plane lateral forces, typically wind and seismic loads. Shear walls are more effective in terms of seismic performance because they have high strength and stiffness, which can withstand significant lateral stresses as well as gravity loads. Shear walls behave like vertical cantilevers when they are independent planar walls or when they are non-planar connecting walls around elevators and stairwells. When employed inside a building, shear walls can add strength and stiffness. Where the building's exterior walls are unable to give it the necessary strength and stiffness. Knowing the correct location for a shear wall in a building is crucial for it to serve its intended purpose. The objective of the current study is to establish the best position for shear walls and their impact on the seismic performance of buildings. A comparison of the various analytical techniques has also been carried out. This piece of work analyses a high rise structure with various shear wall locations and shapes. [13] For the asymmetric buildings of heights G+9 and G+11, equivalent static analysis, time history analysis, and response spectrum analysis as per IS 1893 (Part 1): 2002 are performed in this paper. Additionally, an effort is made to study the effect of seismic loads on them in order to determine torsional moments, base shear, displacement, and time period. Finally, using ETABS 9.7.4 version, their capacity and demand are evaluated.[12]. Abstract: Shear wall is a vertical element of a system that is designed to resist in-plane lateral forces, typically wind and seismic loads. Shear walls are more effective in terms of seismic performance because they have high strength and stiffness, which can withstand significant lateral stresses as well as gravity loads. Shear walls behave like vertical cantilevers when they are independent planar walls or when they are non-planar connecting walls around elevators and stairwells. When employed inside a building, shear walls can add strength and stiffness. Where the building's exterior walls are unable to give it the necessary strength and stiffness. Knowing the correct location for a shear wall in a building is crucial for it to serve its intended purpose. The objective of the current study is to establish the best position for shear walls and their impact on the seismic performance of buildings. A comparison of the various analytical techniques has also been carried out. This piece of work analyses a high rise structure with various shear wall locations and shapes. [13] For the asymmetric buildings of heights G+9 and G+11, equivalent static analysis, time history analysis, and response spectrum analysis as per IS 1893 (Part 1): 2002 are performed in this paper. Additionally, an effort is made to study the effect of seismic loads on them in order to determine torsional moments, base shear, displacement, and time period. Finally, using ETABS 9.7.4 version, their capacity and demand are evaluated.[12]. Abstract: Shear wall is a vertical element of a system that is designed to resist in-plane lateral forces, typically wind and seismic loads. Shear walls are more effective in terms of seismic performance because they have high strength and stiffness, which can withstand significant lateral stresses as well as gravity loads. Shear walls behave like vertical cantilevers when they are independent planar walls or when they are non-planar connecting walls around elevators and stairwells. When employed inside a building, shear walls can add strength and stiffness. Where the building's exterior walls are unable to give it the necessary strength and stiffness. Knowing the correct location for a shear wall in a building is crucial for it to serve its intended purpose. The objective of the current study is to establish the best position for shear walls and their impact on the seismic performance of buildings. A comparison of the various analytical techniques has also been carried out. This piece of work analyses a high rise structure with various shear wall locations and shapes. [13] For the asymmetric buildings of heights G+9 and G+11, equivalent static analysis, time history analysis, and response spectrum analysis as per IS 1893 (Part 1): 2002 are performed in this paper. Additionally, an effort is made to study the effect of seismic loads on them in order to determine torsional moments, base shear, displacement, and time period. Finally, using ETABS 9.7.4 version, their capacity and demand are evaluated.[12]. Abstract: Shear wall is a vertical element of a system that is designed to resist in-plane lateral forces, typically wind and seismic loads. Shear walls are more effective in terms of seismic performance because they have high strength and stiffness, which can withstand significant lateral stresses as well as gravity loads. Shear walls behave like vertical cantilevers when they are independent planar walls or when they are non-planar connecting walls around elevators and stairwells. When employed inside a building, shear walls can add strength and stiffness. Where the building's exterior walls are unable to give it the necessary strength and stiffness. Knowing the correct location for a shear wall in a building is crucial for it to serve its intended purpose. The objective of the current study is to establish the best position for shear walls and their impact on the seismic performance of buildings. A comparison of the various analytical techniques has also been carried out. This piece of work analyses a high rise structure with various shear wall locations and shapes. [13] For the asymmetric buildings of heights G+9 and G+11, equivalent static analysis, time history analysis, and response spectrum analysis as per IS 1893 (Part 1): 2002 are performed in this paper. Additionally, an effort is made to study the effect of seismic loads on them in order to determine torsional moments, base shear, displacement, and time period. Finally, using ETABS 9.7.4 version, their capacity and demand are evaluated.[12].

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Keywords: Torsion, Base shear, Storey displacements, Torsional irregularity, Seismic Zones, Shear wall, ETAB Software.

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Agriculture requires modern assistance, and farmers need online solutions. A PHP and MySQL-based web application was developed to enable farmers to enter lab results and receive suggestions for soil conditions. With the help of advancing information technology, farmers can contact experts and get weather forecasts to make better decisions and achieve maximum yields.

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Subsystem, Context Flow Diagram, Entity Relationship Diagram, User Interface, Data Flow Diagram, accurate, assistance, efficient, seamless performance, queries.

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The Aim of this study is to formulate and evaluate Safinamide immediate mouth dissolving oral film using solvent casting method. To prepare Safinamide oral dissolution membranes using different concentrations of membranes. Molding polymers and plasticizers. Develop and evaluate formulas for pre-compression parameters (such as solubility, melting point, heavy metal content, FT-IR research) and post-compression parameters (such as weight change, thickness, bending resistance, tensile strength, elongation percentage), and drug content , Content, disintegration time, dissolution test and SEM analysis . Improve patient compliance and obtain rapid onset to relieve symptoms of Parkison.

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Oral Dissolving Film, Safinamide, Solvent Casting Method, In Vitro Dissolution

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This research paper aims to investigate the factors that influence tourists to choose Rajasthan as a healthcare destination. Rajasthan, the largest state in India, is renowned for its cultural heritage and vibrant tourism industry. In recent years, the state has emerged as a popular destination for medical tourism due to the availability of high-quality healthcare facilities, experienced medical professionals, and affordable treatment options. Understanding the factors that drive tourists to select Rajasthan for medical purposes can help policymakers and healthcare providers in the region develop targeted strategies to enhance the medical tourism sector further. This study utilizes both primary and secondary research methods to identify and analyze the key factors influencing tourists' decision to choose Rajasthan for healthcare services.

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Factor Influencing health care, vibrant tourism industry, Medical Professionals, etc.

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This paper deals with college students in general to study the use of social media in education. The study implemented methods of questionnaire, interview and meant to examine positions of school students and the use and access of smart devices, social websites in progress, the use of the internet, views of the impact of social media on education. From the basic characteristics, it seems that the smart phones are the best possible tool to enhance the use of social media in education, almost 80% of students own it, and almost 95% of the students have internet access at their house. The main tool in the social media applications is Whatsapp and it is used almost 90% of college students. The teachers and the students are together willing to use social media in education. To examine the positions of college students on social media the study implemented questionnaire, interview and observation methods.

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Social media, College Students, Social Media Education, Technology, Whatsapp, Instagram, You Tube, Facebook, and Twitter.

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The present study was conducted with the objective of studying the effect of different board (CBSE Board, CG Board) and different gender (boys, girls) on various dimensions of Examination Stress (Frustration, Conflict, Pressure and Anxiety). CBSE Board follows Grading System and CG Board follows Numerical System of evaluation. The sample of the study comprised of 120 students (60 boys, 60 girls) of class X selected from three schools of each board. Random Sampling (Lottery Method) was used for selection of a sample. For data analysis, mean, S.D. and Two-way ANOVA were computed. The results of the study showed that board and gender individually have no effect on dimensions of Examination Stress - Frustration, Conflict, Pressure and Anxiety but interaction effect of both variables is seen on Frustration and Conflict. No significant interaction effect of these variables is seen on Pressure and Anxiety.

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: Examination Stress, Examination Board, Gender, Class X students, Grading system, Numerical Marking System

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