ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 7.97 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
IJCRT Journal front page | IJCRT Journal Back Page |
Paper Title: A Survey Study : Assessing the prevalence of vitamin B and D deficiency
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404655
Register Paper ID - 255947
Title: A SURVEY STUDY : ASSESSING THE PREVALENCE OF VITAMIN B AND D DEFICIENCY
Author Name(s): Sidra Wazir, KANCHAN SINGH
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f674-f687
Year: April 2024
Downloads: 67
Vitamins are natural occurring substances found in small quantities in every foods. Inadequate intake of particular vitamin can increase the risk of developing specific health problems. Being organic compounds, vitamins contain carbons as fundamental components. Furthermore, vitamins are significant supplements that the body requires from dietary sources to bolster fundamental functions. Deficiency in vitamin D may be a open wellbeing concern all inclusive over all age socioeconomics. Vitamin D is basic for calcium digestion system as well as for break avoidance, The prevalence of clinical vitamin D deficiency, leading to conditions such as rickets and osteomalacia, is notably high in various regions worldwide, distinguishing is as a significant health concern. Think of plasma 25 hydroxy-vitamin D quantity as a potential indicator or signal for the presence of clinical vitamin D deficiency in the body. It serves as a sort of flag that alerts us to the possibility of not having enough vitamin D for optimal health. Vitamin B are soluble in water type vitamins necessary as coenzymes for chemicals basic to work of cell. The viability of B vitamins as cancer prevention agents avoiding oxidative push harmfulness is additionally surveyed. Their collective impacts are especially predominant to various viewpoints of brain work, including energy production, DNA or RNA synthesis or repair, genomic and non-genomic methylation, and the union of various neurochemicals and signaling atoms.
Licence: creative commons attribution 4.0
Vitamin D, 25-hydroxyvitamin D, Rickets, osteomalacia, vitamin B.
Paper Title: A STUDY ON EFFECT OF STARTUP INDIA SCHEME TOWARDS YOUTH ENTREPRENEUR IN COIMBATORE
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404654
Register Paper ID - 255857
Title: A STUDY ON EFFECT OF STARTUP INDIA SCHEME TOWARDS YOUTH ENTREPRENEUR IN COIMBATORE
Author Name(s): M. KRISHNA PRAKASH, Dr. P. JAYASUBRAMANIAN, M. DHARUN
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f665-f673
Year: April 2024
Downloads: 43
The India Scheme gives youngsters more authority by streamlining rules, giving funding, and creating possibilities for skill development. It makes it easier for young-led businesses to start and expand by lowering red tape. Tax breaks, and credit guarantees are examples of financial incentives that make it possible for entrepreneurs to get money. Initiatives to increase capacity through mentoring and training programs foster the development of critical abilities and self-assurance. Furthermore, networking sites encourage young entrepreneurs to collaborate and share information. All things considered, the program generates jobs, and propels economic expansion by enabling young people to fulfill their dreams of becoming entrepreneurs.
Licence: creative commons attribution 4.0
Innovation, Start-up, Awareness, youth entrepreneurs.
Paper Title: A STUDY ON IMPACT OF ENVIRONMENTAL ACCOUNTING REPORT ON MANAGEMENT DECISION MAKING IN SELECTED COMPANIES
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404653
Register Paper ID - 255940
Title: A STUDY ON IMPACT OF ENVIRONMENTAL ACCOUNTING REPORT ON MANAGEMENT DECISION MAKING IN SELECTED COMPANIES
Author Name(s): SUGANYA P, KOUSIK MITHRAN P
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f654-f664
Year: April 2024
Downloads: 109
This study investigates the influence of environmental accounting reports on management decision making within selected companies. The growing importance of environmental sustainability has prompted organizations to adopt environmental accounting practices to measure and communicate their environmental impacts. This research aims to examine how these accounting reports affect managerial decision-making processes. The methodology involves a mixed-methods approach, combining qualitative interviews and quantitative surveys. The qualitative component comprises interviews with key stakeholders, such as executives and environmental managers, to gather insights into their perspectives on environmental accounting reports and their influence on decision making. The quantitative aspect involves surveying a sample of managers within selected companies to assess their reliance on environmental accounting information when making strategic decisions. The implications of this study are significant for both academia and industry. Understanding how environmental accounting reports impact management decisions can lead to improved sustainability practices and better alignment between financial and environmental objectives. The findings can guide organizations in leveraging environmental accounting as a strategic tool for informed decision making, contributing to enhanced environmental performance and corporate responsibility.
Licence: creative commons attribution 4.0
Environmental Accounting, Decision-making, Quantitative & Qualitative.
Paper Title: Transformative Teaching, Unleashing the Potential of Generative AI in Education
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404652
Register Paper ID - 255807
Title: TRANSFORMATIVE TEACHING, UNLEASHING THE POTENTIAL OF GENERATIVE AI IN EDUCATION
Author Name(s): Sneha Pandey, Shivam Dhatwalia
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f643-f653
Year: April 2024
Downloads: 52
This research explores the transformative potential of generative artificial intelligence (AI) in higher education, particularly focusing on its application in teaching, a concept termed "Transformative Teaching." As technology integration becomes imperative in education, generative AI presents a paradigm shift, offering autonomous content generation capabilities. The study investigates the adoption landscape, user demographics, platform usage patterns, and challenges faced by educators and students. Findings reveal a diverse user base, with a predominance of students interested in GAI adoption. While users predominantly access GAI tools via mobile devices, they spend varying durations and exhibit proficiency discrepancies. Additionally, users' express challenges in understanding and utilizing GAI features, indicating a need for tailored support. Despite this, there's optimism regarding problem-solving capabilities. By unravelling these dynamics, this research contributes to understanding how GAI can transform teaching practices in higher education.
Licence: creative commons attribution 4.0
Generative artificial intelligence, Higher education, Transformative teaching, Technology integration
Paper Title: Face Recognition-Based Attendance Management System
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404651
Register Paper ID - 255912
Title: FACE RECOGNITION-BASED ATTENDANCE MANAGEMENT SYSTEM
Author Name(s): Sunny Kumar, Dipmala Kamdi, Deepak prajapat, Ajay pawar, Uzair shaikh
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f627-f642
Year: April 2024
Downloads: 47
Face recognition technology is essential in today's digital world and is used in practically every industry. Face recognition is one of the most often used biometrics. It has numerous benefits and can be used for security, identity, and authentication. Despite being less accurate than iris and fingerprint identification, it is nonetheless commonly utilized since the technique is non-intrusive and contactless. A facial recognition system may also be used to track attendance in settings such as businesses, colleges, and schools. The goal of this system is to create a facial recognition-based class attendance system, as the current manual approach is time-consuming and difficult to administer. Furthermore, it's possible that a proxy will appear. Consequently, the demand for this system rises. This system includes four phases: database creation, face detection, face recognition, and attendance updates. Students' in-class photos are used to develop databases. Using the Haar-Cascade classifier and the Local Binary Pattern Histogram technique, face detection and identification are accomplished. Faces are picked up and identified in the classroom's live-streamed footage. After the session, attendance will be forwarded to the relevant professors.
Licence: creative commons attribution 4.0
Index Terms - Attendance system; Face Recognition; Face Detection; Haar-Cascade OpenCV classifier; Local Binary Pattern Histogram.
Paper Title: Pesticides use in Indian Agriculture- A Review
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404650
Register Paper ID - 255664
Title: PESTICIDES USE IN INDIAN AGRICULTURE- A REVIEW
Author Name(s): Kavita Yadav, Manoj Kumar
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f620-f626
Year: April 2024
Downloads: 53
The globally more than half of the pesticides are utilized in Asia. India stands 12th in pesticide use globally and 3rd in Asia after China and Turkey. In present study, the data of different types of pesticides use pattern and detailed pesticide consumption of the India and world were collected, organized and summarized. Around 70% of the total population is employed under agriculture sector which is the most important sector of Indian economy. The commonly used pesticide includes insecticides, fungicides and herbicides for management of uncontrolled weeds and pests on agricultural sites. However in the total pesticide consumption, insecticides occupies highest share in India. India share only1% of the global pesticide use. As per the data of FAO, India has utilized around 58160 tonnes of pesticide in 2018. Per hectare application rate of pesticide was only 0.31 kg in 2017. While the consumption in China, Japan and America was around 13.07, 11.76 and 3.57 kg ha-1 of pesticides respectively.
Licence: creative commons attribution 4.0
Pesticides, Chemical Pesticides, Bio-Pesticides, Indian Agriculture
Paper Title: KETOGENIC DIET FOR WEIGHT LOSS AND ITS IMPLICATION ON HEALTH
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404649
Register Paper ID - 255500
Title: KETOGENIC DIET FOR WEIGHT LOSS AND ITS IMPLICATION ON HEALTH
Author Name(s): Aditya Mathur, Shweta Asthana, Vishakha Kumari
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f609-f619
Year: April 2024
Downloads: 44
Progressively, obesity is rises on and it has become a public health issue. In India, the rate of annual increase of adult obesity is at 5.2% and the rate of child obesity is at 9.1% so ketogenic diet is a strategy was done to overcome obesity as well health issues. The ketogenic diet defines as low carbohydrate diet, include high fat diet and offers much health benefits. Keto diet causes the body to break down fat into molecules called ketone. The reduction in carbohydrates lay down your body into a metabolic state called ketosis. This diet restricts the consumption of 50gram of carbohydrates per day. It is very effective in weight loss and give effect in 6 months. Keto diet have both beneficial effect as well as harmful effects This diet is not effective for anyone, thus people with chronic diseases should take guidance from dietitian or doctor. Studies show that it improves health and may even have benefits against diabetes, cancer, epilepsy and Alzheimer's diseases. The maintenance of very high ratio of fats to carbohydrates with a low total calorie intake for the diet to be successful.
Licence: creative commons attribution 4.0
ketogenic diet; carbohydrates; obesity; ketone; fats; proteins
Paper Title: Event analysis - Deaf and Dumb
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404648
Register Paper ID - 255449
Title: EVENT ANALYSIS - DEAF AND DUMB
Author Name(s): R.Ayyappan, R.Teajashree, C.Shruthika, K.Surendhiran, A.Suryaprakash
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f605-f608
Year: April 2024
Downloads: 38
A conceptual model was experimentally tested by surveying real users of social media after a comprehensive review of technology acceptance, technology addiction, and meetings with student communities at select universities. The findings reveal that technology acceptance, its ease of use, and its perceived benefits play a decisive role in students' decisions to use social media. Further investigations should also explore the effects of specific social networking platforms, including Facebook, WeChat, What's App, and Twitter. We first crawled datasets and then generated features from the datasets. Finally, three famous regression methods, i.e., support vector machine, random forest, and decision tree, were used to predict the popularity of events.
Licence: creative commons attribution 4.0
Python, machine learning, random forest, confusion matrix.
Paper Title: A STUDY ON NEW MATHEMATICAL MODEL FOR OPTIMAL CONTROL STRATEGIES OF INTEGRATED PEST MANAGEMENT
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404647
Register Paper ID - 256244
Title: A STUDY ON NEW MATHEMATICAL MODEL FOR OPTIMAL CONTROL STRATEGIES OF INTEGRATED PEST MANAGEMENT
Author Name(s): SHUKLA UMA SHANKAR
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f596-f604
Year: April 2024
Downloads: 114
Licence: creative commons attribution 4.0
Biological and Mechanical Control, Economic Threshold, Impulsive Effect, SI Epidemic Model
Paper Title: EFFECTIVENESS OF EDUCATIONAL INTERVENTION ON PREVENTION OF TORCH INFECTIONS IN ANTENATAL MOTHERS
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404646
Register Paper ID - 255203
Title: EFFECTIVENESS OF EDUCATIONAL INTERVENTION ON PREVENTION OF TORCH INFECTIONS IN ANTENATAL MOTHERS
Author Name(s): C.Jayanthi, S.Swarna, C.Usha kiran
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f591-f595
Year: April 2024
Downloads: 52
TORCH stands for a group of infections, it can cause serious congenital anomalies, poor fetal outcome and subsequent reproductive failures. The research approach adopted for this study is quantitative approach. The design adopted for the study was quasi-experimental design with one group pretest post test design. the sample consists of the 60 antenatal mothers from selected Government Maternity Hospital,Tirupati. The pre test knowledge was assessed using structured interview schedule. the planned health education programme was given to the study participants on the same day. the post test knowledge was also assessed using the same questionnaire on day 07.The results shows that 3(5.00%) had inadequate knowledge, 25(41.70%) had moderate knowledge, 32(53.30%) had adequate knowledge.The calculated value (25.13).The result clearly showed that the planned health education programme had significant improvement in the knowledge regarding prevention of TORCH infections among antenatal mothers.
Licence: creative commons attribution 4.0
Evaluate , knowledge, STP, TORCH infections, Antenatal mothers.
Paper Title: The Battle Against Botnets: A Comprehensive Investigation of Lifecycles, Architectural Strategies, Attack Mechanisms, and Detection Technologies
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404645
Register Paper ID - 255546
Title: THE BATTLE AGAINST BOTNETS: A COMPREHENSIVE INVESTIGATION OF LIFECYCLES, ARCHITECTURAL STRATEGIES, ATTACK MECHANISMS, AND DETECTION TECHNOLOGIES
Author Name(s): Ms. Manasi S. Patil, Mr. Vikram K. Hankare, Mr. Akash Mishra
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f583-f590
Year: April 2024
Downloads: 41
The review paper explores the multifaceted aspects of botnets, offering a comprehensive examination of these malicious networks that pose significant cybersecurity threats. This analysis encompasses various critical components, including their introduction, operation, life cycle, architecture, notable attack instances, and effective detection techniques. This holistic review is intended to provide valuable insights and knowledge for a diverse audience, including cybersecurity professionals, researchers, and policymakers, enabling them to gain a deep understanding of botnets and the evolving landscape of cyber threats. By shedding light on botnets and their architecture, operation, and the most efficient detection strategies, this paper contributes to the ongoing efforts to counter this persistent cybersecurity menace.
Licence: creative commons attribution 4.0
Botnet, Bots, Cyberattack, Command Control, DoS, DDoS, Malware, Cybersecurity Threats, Malicious Software, Botmaster, Infiltration Techniques, Zombie Computers, Infected Devices, Botnet Topologies, Botnet Propagation
Paper Title: Fake Image Detection
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404644
Register Paper ID - 253454
Title: FAKE IMAGE DETECTION
Author Name(s): Dilip kumar N, Harishwa C, Manikandan M, Sugashini K
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f575-f582
Year: April 2024
Downloads: 118
Fake Image Detection (FDS): With the proliferation of image editing tools and the rise of sophisticated deep learning models, the creation and dissemination of fake images have become increasingly prevalent. Detecting these manipulated images is a crucial task for maintaining the integrity of visual content in various domains such as journalism, social media, and forensics. This paper provides an overview of existing techniques and challenges in the field of fake image detection .The paper begins by surveying traditional image forensics methods that rely on statistical analysis, metadata examination, and compression artifacts detection. It then delves into the advancements brought about by deep learning techniques,including convolutional neural networks (CNNs) and generative adversarial networks (GANs), which have significantly improved the accuracy of fake image detection. Furthermore, the challenges associated with detecting increasingly sophisticated fake images are discussed. These challenges encompass the rapid evolution of image manipulation techniques, the emergence of realistic deepfake technology, and the need or large and diverse datasets for robust model training. The paper also addresses ethical considerations related to privacy and consent in the development and deployment of fake image detection systems. In conclusion, the paper emphasizes the importance of ongoing research and collaboration among experts from various fields, including computer vision, artificial intelligence, and cybersecurity, to advance the state-of the-art in fake image detection. By addressing current challenges and leveraging cutting-edge technologies,we can enhance our ability to distinguish between authentic and manipulated visual content, contributing to the preservation of trust and reliability in the digital era.
Licence: creative commons attribution 4.0
Paper Title: REVOLUTIONIZING TRANSDERMAL DELIVERY: UNVEILING THE POTENTIAL OF MICRONEEDLE TECHNOLOGY
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404643
Register Paper ID - 256205
Title: REVOLUTIONIZING TRANSDERMAL DELIVERY: UNVEILING THE POTENTIAL OF MICRONEEDLE TECHNOLOGY
Author Name(s): Mr. Rajanikant A. Patel, Dr. Hitesh A. Patel
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f568-f574
Year: April 2024
Downloads: 55
Transdermal drug delivery offers abundant advantages, including bypassing hepatic first-pass metabolism and ensuring steady plasma concentrations, enhancing safety, and promoting patient compliance. However, the major obstacle lies in the limited number of potent drugs with suitable physicochemical properties capable of effectively permeating through skin barriers via passive diffusion. To overcome this challenge, various strategies have been explored, with micro needles emerging as a promising micro scale physical enhancement method. Typically ranging from 0.1 to 1 mm in length, micro needles significantly widen the range of drugs feasible for transdermal and intradermal delivery. This review examines micro needle materials, fabrication techniques, characterization methods, and their applications in transdermal drug delivery. Despite extensive discussion on their implications, challenges persist in achieving sustained delivery, ensuring efficacy, and optimizing cost-effective large-scale manufacturing. Furthermore, this review explores the potential impact of micro needles on drug delivery, vaccine administration, disease diagnostics, and cosmetic applications. Overall, micro needles hold promise as a versatile tool in transdermal delivery systems, although further advancements are needed to overcome existing limitations and fully realize their potential across diverse applications.
Licence: creative commons attribution 4.0
Transdermal drug delivery, Microneedle, advanced manufacturing, polymers, therapeutics
Paper Title: A STUDY ON CONSUMER SATISFACTION WITH THE USE OF ORGANIC PRODUCT
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404642
Register Paper ID - 256193
Title: A STUDY ON CONSUMER SATISFACTION WITH THE USE OF ORGANIC PRODUCT
Author Name(s): Mr.Elangovan., Dr G. SANGEETHA, MBA.,M.COM.,M.Phil.,Ph.D.
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f564-f567
Year: April 2024
Downloads: 75
The study investigates consumer satisfaction with organic products, focusing on factors such as perceived health benefits, environmental concerns, product quality, price sensitivity, and availability. Data was collected from a diverse sample through surveys and interviews. Preliminary findings suggest that satisfaction is influenced by health benefits and environmental considerations, but challenges like higher prices and limited availability also impact satisfaction. Demographic variables like age, income, and education also influence attitudes. The findings are relevant for businesses, policymakers, and stakeholders in the organic industry to improve marketing strategies and support market growth.
Licence: creative commons attribution 4.0
organic products, consumer satisfaction, perceived health benefits, environmental concerns, product quality, price sensitivity, availability, mixed-methods approach.
Paper Title: A Real-Time Emotion Recognition from Facial Expression Using Conventional Neural Network Architecture"
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404641
Register Paper ID - 256220
Title: A REAL-TIME EMOTION RECOGNITION FROM FACIAL EXPRESSION USING CONVENTIONAL NEURAL NETWORK ARCHITECTURE"
Author Name(s): Priyanka Nandu Shinde, Dr. Ravindra M. Deshmukh
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f554-f563
Year: April 2024
Downloads: 60
Emotion is a important issue in various fields such as brain science neuroscience and wellbeing. Expression investigation could be important for result of mind and mental issues. Recently, deep learning has developed more in the area of picture classification. In this survey, we present a Convolutional Neural Network (CNN) for facial expression recognition. We utilized face emotion data-set and real-time video as an input image for facial emotion recognition system and utilizes Haar classifier for face detection. In this paper, we accomplished accuracy of 94.61% for classification of 7 unique emotions through facial expressions Recently, the popularity of automated and unmanned restaurants has increased.
Licence: creative commons attribution 4.0
Keywords: Convolutional Neural Network; Deep Learning; Emotion Recognition; Facial Expressions, Real Time Detection.
Paper Title: Agriculture Smart Pesticide Spraying Robot
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404640
Register Paper ID - 255848
Title: AGRICULTURE SMART PESTICIDE SPRAYING ROBOT
Author Name(s): Wadne Omkar Kalyan, Dr.Poonam Lambhate
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f549-f553
Year: April 2024
Downloads: 45
This paper proposes the development of a smart robotic system for pesticide application, aimed at reducing the amount of pesticides used and minimizing harm to human health. This robotic system is designed to lessen the labor intensity for farmers by incorporating comprehensive route planning, navigation, and driving control systems. The robot will be equipped with a spraying mechanism and a construction system that can avoid obstacles, thanks to the integration of a multi-sensor module. The design process of the spray robot will include simulations and analyses for obstacle avoidance, spraying, and sensor integration. The robot's functionality extends beyond tracking movement and monitoring orientation. It also compensates for path errors to ensure high stability and reliability. The spraying system will be enhanced to prevent leaks and avoid repeated spraying. The system will automatically adjust the spray according to the target, thereby eliminating waste. In conclusion, this project introduces a novel pesticide application system that could revolutionize agricultural practices by providing farmers with a more efficient and safer alternative to traditional methods
Licence: creative commons attribution 4.0
KEYWORDS: Route planning, Navigation System, Intelligent Spraying, Multi sensor, Monitor orientation
Paper Title: Underwater Image Enhancement Using Convolutional Neural Network
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404639
Register Paper ID - 256179
Title: UNDERWATER IMAGE ENHANCEMENT USING CONVOLUTIONAL NEURAL NETWORK
Author Name(s): P Sunil Kumar, Siripurapu Praveen, Sunkari Sri Chaitanya Kumar, Somu Ram Chowda Reddy, G Rosline Nesa Kumari
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f544-f548
Year: April 2024
Downloads: 107
The proposed CNN-based method consists of several stages. Firstly, a large-scale underwater image dataset is collected and preprocessed to remove noise and artifacts. Subsequently, a deep CNN architecture is designed and trained using a combination of supervised and unsupervised learning techniques. The CNN model is trained to learn the complex mappings between degraded underwater images and their corresponding enhanced versions. The training process involves optimizing network parameters to minimize a defined loss function, thus enabling the network to capture relevant features and patterns for image enhancement.
Licence: creative commons attribution 4.0
Iteration, Image enhancement, Color contrast, Hybrid filter, Noise reduction, CNN
Paper Title: EMERGING TRENDS FOR TAXATION IN THE E-COMMERCE SECTOR AND ITS INTERPLAY WITH TRADITIONAL TAXATION SYSTEM: INDIAN CONTEXT
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404638
Register Paper ID - 254819
Title: EMERGING TRENDS FOR TAXATION IN THE E-COMMERCE SECTOR AND ITS INTERPLAY WITH TRADITIONAL TAXATION SYSTEM: INDIAN CONTEXT
Author Name(s): Aishwarya Mohanakrishnan
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f537-f543
Year: April 2024
Downloads: 77
The honorable Delhi High Court had an influx of Petitions being filed by Uber India Systems Private Limited and Rickshaw driver's union, IBIBO group with Make My Trip, and several others regarding a central tax notification issued on 18-11-2021 . Its clauses namely 1(i)and 2(i) of the same were being challenged. It was contended against the Union of India that the impugned notification in question is ultra vires to the constitution as well as sections 9(5) and 11 of the Central Goods and Service Tax Act 2017 . This case happened in the capital of our country incited by a former state-issued tax notification on the supply of services dated 28-06-2017 which provided unconditional exemption from payment of GST in case of a supply of services by auto-rickshaw passengers or by any stage carriages other than air-conditioned ones, the new notification of 2021 took that exemption away for intermediary involved Rickshaws. This controversial case left lasting impressions on the attendees of the arguments because it was challenging as a case law that could potentially determine the face of e-commerce adjudication and governance in India with great minds butting heads at both ends of the conundrum. E-commerce or electronic commerce is known for the electronic or online sale, purchase, and rent of products or services online. However, due to the fast-growing IT interception into the physical market, it became more and more difficult for conventional tax laws to keep tabs on tax evasions or the generation of malicious income through the same. Several tax laws under both income tax and GST impact E-commerce transactions. To avoid such non-taxation of transactions and get tax benefits, the central government is adding new sections to both the direct and indirect taxation regimes. The normal trend of the existing taxation laws against the e-commerce sector is such that when adding the credit amount of sales of products, services, or both to an e-commerce participant as well as an e-commerce participant should make payment. E-commerce operators are requisitioned to deduct 1% TDS on the gross number of sales or services or both. The key cause for ambiguity in the regime is due to a distinction to be drawn between taxable transactions and narrowing down on who will be liable for paying tax on the then-generated income. And in the meanwhile, also protecting market competition and the interest of the consumer. Provisions under the Income Tax Act 1961 on e-commerce taxation were a new dawn in the conventional taxation laws primarily forming provisions in the Income Tax Act and GST regulations on e-commerce transactions. There is extensive bifurcation on equalization levy and resident and non-resident levy and levy on online advertising in the Act. One of the fundamental additions was to define E-commerce supply and E-commerce -operators that were given life in the Finance Act of 2016. A particular review of all these additions shows us coping with ambiguity and lacunas which need to be reviewed and extensively researched so that the detriments to a smooth-running taxation system in an ever-changing and challenging economy can be met. The method of research would be a doctrinal approach and extensive case study of the case Uber India v/s Union of India 2023 SCC Online Del 2216 decided on 12-04-2023 Also an extensive review of the Income Tax Act of 2016 and additional notifications published in GST formed to adopt E-commerce into taxable-jurisdiction.
Licence: creative commons attribution 4.0
Keywords: - 1. E-commerce- E-commerce (electronic commerce) is the activity of electronically buying or selling products on online services or over the Internet. E-commerce draws on technologies such as mobile commerce, electronic funds transfer, supply chain management, Internet marketing, online transaction processing, electronic data interchange (EDI), inventory management systems, and automated data collection systems. E-commerce is the largest sector of the electronics industry and is in tu
Paper Title: ELECTORAL BONDS AND POLITICAL FUNDING
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404637
Register Paper ID - 256106
Title: ELECTORAL BONDS AND POLITICAL FUNDING
Author Name(s): Vanaj Mathur, Komal Mathur
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f531-f536
Year: April 2024
Downloads: 81
This essay critically examines the contentious issue of electoral bonds and political funding in the Indian context. Electoral bonds, introduced in 2017, were designed to facilitate anonymous donations to political parties with the aim of enhancing transparency in the electoral process. However, concerns have been raised regarding the opacity surrounding donor identities and the potential for misuse. Recent legal developments, notably a landmark Supreme Court ruling in 2024, deemed electoral bonds unconstitutional due to violations of citizens' right to information and the opaque nature of political funding. The ruling mandated disclosure of crucial information by the State Bank of India, uncovering previously concealed transactions and donor identities. This essay highlights the ongoing debate surrounding electoral bonds and underscores the importance of transparent and accountable political financing in upholding the integrity of democratic processes in India. It emphasizes the need for reforms to address shortcomings in the current system and restore public trust in the electoral process.
Licence: creative commons attribution 4.0
Election, Electoral Bonds, funding, Democracy, Law, Supreme Court
Paper Title: FINANCIAL ANALYSIS OF TATA STEEL
Publisher Journal Name: IJCRT
Published Paper ID: - IJCRT2404636
Register Paper ID - 256191
Title: FINANCIAL ANALYSIS OF TATA STEEL
Author Name(s): S.S.Abika, Dr.M.Lavanya
Publisher Journal name: IJCRT
Volume: 12
Issue: 4
Pages: f518-f530
Year: April 2024
Downloads: 53
Financial is regarded as the life blood of a business enterprise. Finance statements are prepared primary for decision-making. They play a dominant role in setting the frame work and managerial conclusion and can be drawn from these statements is of immense use in decision-making through analysis and interpretation of financial statement. Every business under taking needs finance for its smooth working. It has to raise funds from the cheapest and risky source to utilize this in most effective manner. So every company will be interested in knowing its financial performance. The project entitled "FINANCIAL PERFORMANCE ANALYSIS OF TATA STEEL "throw light on overall financial performance of Tata steel .
Licence: creative commons attribution 4.0
financial analysis , TATA steel , steel industry
The International Journal of Creative Research Thoughts (IJCRT) aims to explore advances in research pertaining to applied, theoretical and experimental Technological studies. The goal is to promote scientific information interchange between researchers, developers, engineers, students, and practitioners working in and around the world.
Indexing In Google Scholar, ResearcherID Thomson Reuters, Mendeley : reference manager, Academia.edu, arXiv.org, Research Gate, CiteSeerX, DocStoc, ISSUU, Scribd, and many more International Journal of Creative Research Thoughts (IJCRT) ISSN: 2320-2882 | Impact Factor: 7.97 | 7.97 impact factor and ISSN Approved. Provide DOI and Hard copy of Certificate. Low Open Access Processing Charges. 1500 INR for Indian author & 55$ for foreign International author. Call For Paper (Volume 12 | Issue 7 | Month- July 2024)