Volume 11 | Issue 6

 Abstract

Forensic Accounting is one among the emerging trends in the field of Accounting. Financial forensics are emerged mainly to investigate frauds and to get potential evidence of crimes to produce in front of the law. In India, Chanakya was the pioneer to quote the avenues of misappropriation in his famous book Kautilya's Arthashastra. Cyber Frauds are the major concerns in the present era as an impact of digitalization among all the sectors. The management has to be very keen on all the computerized transactions happening in the organization and ensure the employees' ethical efficiency on the completion of work. This paper focuses on the techniques used by the audit officials in association with the team of management and the involvement and role of employees to detect the cyber frauds in the company. The main aim of this research paper is to know the extreme impact of forensic accounting on the smooth functioning of the enterprise and the employees' involvement on the detection and prevention of cyber frauds. The sampling technique adopted for the study is Convenience Sampling. Primary data has been collected through Questionnaire from the respondents.

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 Keywords

Forensic Accounting, Digitalization, Cyber Fraud, Detection and Prevention, Employee Morale.

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Globally, the functional design of force frameworks has changed as a result of quick advancements in computation and estimate. Self-recovering, a crucial component of developing power grids, necessitates ongoing identification and localisation of transmission line problems caused by the state of the lines. The estimations from Phasor Measurement Units (PMUs) are used in this paper to provide a novel mixture technique to identify and discriminate transmission line defects in an interconnected Network. Two parts make up the proposed computation for issue identification and recognition. The first step is the identification of the problem using Positive Sequence Voltage Magnitude (PSVM), and the second is the identification of the deficient area using Positive Sequence Current Angle Differences (PSCADs). When there is a weakness, the PSVM arrangement is close to becoming defective by a line's alterations or a decrease in its value, the problem can be detected. The Wi-Fi module of IoT is used to display the data via the Internet. As a result, a MATLAB/Simulink framework is created to display the information, and the robust IoT network is designed to transmit information from the distribution side to the substation.

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PMU, PVSM, PSCAD, IoT.

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The work investigates field-oriented control (FOC) speed control in an electric vehicle (EV) powered by an PMSM, which is a permanent magnet synchronous motor, during a full reference drive cycle. Due to its high power density, outstanding efficiency, and better power factor, PMSM motors are utilized in applications that require high performance such servo and robotics drives, electric automobiles, rolling and spinning factories, and packaging machinery. PMSM has created high-performance applications that use the vector control method. The PMSM's vector-based control operation changes the flux and torque-producing elements of the stator currents to mimic an independently stimulated machine. The field-oriented control algorithm is developed using the dynamic PMSM model. The controller is made to work with the rated and distorted characteristics of an electric vehicles.

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Permanent magnet synchronous motor, Electrical vehicle, Field oriented control.

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This study aims to analyze the financing behavior of a selected private company. The sample company selected for this research is TATA MOTORS Ltd. and the study period is of five years (2018- 2022).Long term solvency ratios indicate a firm's ability to meet the fixed interest and costs and repayment schedules associated with its long term borrowings. This research work is an attempt to analyze the relation between external and internal equity and its impact on the performance of the company under study. It provides insights into two widely used financial tools i.e., ratio analysis. The objective of this paper is to analyze the Impact of debt and equity capital over the performance of TATA MOTORS Ltd and to help the reader understand how these tools should be used to analyze the solvency position of a firm. To demonstrate the process of Debt-Equity analysis of TATA MOTORS Limited's various ratios calculated from balance sheet and income statements are analyzed in this paper. Regarding the main result it has been found that the capital structure of the company is equally balanced by the outsiders and owner's capital.

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Debt-Equity, Proprietary, Solvency, Liquidity, Capital gearing

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Abstract Granulomatous appendicitis (GA) is an uncommon cause of acute abdomen and may be presented as appendicular mass. It is defined as the presence of granulomatous inflammation in the appendix. Granulomatous Appendicitis can be presented as appendicular mass in diagnostic evaluation or operation. The confirmatory diagnosis is made by histopathology and is characterized by the presence of non-necrotizing epithelioid granuloma, and mucosal ulcerations [6,7].We are presenting a case of 49 years old male patient presented with acute appendicitis with non necrotizing granulomatous inflammation because of its rarity.

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Key words: Granulomatous appendicitis, histopathology, non necrotizing granulomas

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The novel, The Search, is an epitome of Shaheen Akhtar in which she has recapitulated the search of women in all considerable diversity. Shaheen Akhtar captures the brutality of 1971 war of Liberation and its contingent afterlife scars that were left on women. Even, afterlong thirty years, Mariam lives with those brutal, cold-blooded memories that refuse to end for her. The issue of the Liberation war came up in the literature, due to Anuradha's invisible diary. Mariam remembers the incidents very clearly, mentioned in the invisible diary and she is able to illuminate the saga of the war from the point of view of the Biranganas, to the writers.

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Shaheen Akhtar, The Search, Biranganas, Bangladesh Liberation war, Invisible Diary, Anne Frank.

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India is a lower-middle-income country with one of the fastest growing economies in the world. Despite improvements in its economy, it has a high child mortality rate, with significant differences in child mortality both between and within different states. Poverty, malnutrition and poor sanitation are major problems for many Indians and are a major contributor to child mortality. More than 40% children are malnourished or stunted. Healthcare provision is poor, and many families, especially in rural areas, have major difficulties in accessing healthcare. Kerala has the lowest child mortality rates in India. This has been achieved by reducing poverty, malnutrition and inequalities. The provision of universal education alongside universal access to healthcare has demonstrated that child mortality rates could be reduced. India could significantly reduce its child mortality by following the example of Kerala. India comprises almost 13.1 per cent of child population aged 0-6 years. Children of today are tomorrow's citizens; hence it is very necessary to provide better health care facilities to them. India accounted almost 43 per cent underweight children against 32 percent in Pakistan, 9 percent in South Africa. Nutritional level among the children is the basic element of their overall mental and physical development.

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Growing Economies, Child Mortality, Malnutrition, Physical Development

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We introduce the concept of Neutrosophic spherical cubic soft sets (NSCSSs) which can be considered as a generalization of Neutrosophic cubic soft sets. The notions of internal Neutrosophic spherical cubic soft sets (INSCSSs), external Neutrosophic spherical cubic soft sets (ENSCSSs), P-order, P-union, P-intersection, P-AND, P-OR and Rorder, R-union, R-intersection, R-AND, R-OR have been defined for Neutrosophic spherical cubic soft sets (NSCSSs). We also investigate structural properties of these operations on Neutrosophic spherical cubic soft sets (NSCSSs). It has also been proved that Neutrosophic spherical cubic soft sets (NSCSESs) satisfy commutative, associative, De Morgan's, distributive, idempotent and absorption laws. In last section, we provide the application of a Neutrosophic spherical cubic soft sets (NSCSSs) in multi-criteria decision making problem. We present a numerical examples of Neutrosophic spherical cubic soft set.

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Neutrosophic spherical Cubic soft sets, Neutrosophic spherical internal cubic soft sets, Neutrosophic spherical external cubic soft sets, interval valued spherical fuzzy sets

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CAD, Indian and World Painting, Hand Painting, Garment Painting, Surface Embellishment

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Democratic decentralisation reshaped our country's administration. Andhra Pradesh is a district which was under various amendments from history till now. Recently in 2014, Telangana and Andhra were officially said to be different states, even though they have the same language but why was it proclaimed to be? During British rule, a major part of Andhra came under British rule in the Madras Presidency which was acquired from the Nizam but still, the Telangana region remained under Nizam's domination of Hyderabad. The infrastructure and development were different but after the independence, It was the end of British and Nizam rule, Telangana region merged with Andhra Pradesh and the rest to Karnataka and Maharashtra. But this form of decentralisation didn't work well because of some disparities. Andhra region was directly ruled by the British so their development and education level were high compared to Telangana. Even, they had cultural differences as the Telangana region was influenced by north India. So as their standards are not equal, due to the difference in earlier decentralisation. To make inequality equal, we need to practice inequality in the distribution of resources, so all people could get equal opportunity. Now again India has redrawn the internal boundaries for better democratic decentralisation to be provided by the central government. In this paper, we could understand the merits and demerits of democratic decentralisation in all the 3 cases of British and Nizam's rule, together, and separate states such as Telangana and Andhra Pradesh. And understand the administration and find the best alternative among them.

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Nizam and British rule; Telangana and Andhra; difference in development; inequality; separation of States.

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In the past, companies promoted their products through TV celebrities, athletes, actors, and actresses. But because of the significant changes in the modern environment, businesses today rely on social media influencers to market their goods. A person who influences the public through social media and has a large following is known as an influencer. Influencers might be public figures, brand ambassadors, or members of the public. Since consumers use social media extensively, they frequently base their purchasing decisions on the opinions of influencers they follow. Social media influencers were able to swiftly connect with the public as a result. They are able to interact with the general public on social media by publishing tweets, streams, feeds, and vlogs despite the fact that they are not media celebrities. They act as a link between the brand and the customers as a result. The goal of the current study is to shed light on customer perceptions of social media influencers and to examine how they affect consumer purchasing behaviour. A structured questionnaire is used in this study to collect data from customers using a descriptive methodology. After gathering the data, it will be analysed to determine the study's anticipated results.

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 Keywords

Consumer purchasing intention, Social Media Influencers, and Social Media Platforms

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In this study, The corrosion potential in saline water depends on various factors, including the chloride concentration, pH level, moisture content, and temperature. Higher chloride concentrations and lower pH levels generally increase the likelihood of corrosion The corrosion potential of lightweight steel fiber reinforced concrete (LSFRC) under extreme exposure conditions can vary depending on several factors. These factors include the composition of the concrete mix, the presence of corrosive agents in the environment, and the durability characteristics of the steel fibers used. LSFRC generally contains low-density aggregates and steel fibers that are often coated or made of stainless steel to enhance their corrosion resistance. However, under extreme exposure conditions such as highly aggressive environments or prolonged exposure to corrosive agents, there is still a potential for corrosion To determine the corrosion potential of LSFRC under extreme exposure conditions, it is important to consider factors such as the chloride ion concentration, pH level, moisture content, and temperature of the surrounding environment. Conducting detailed testing and analysis, such as electrochemical techniques, can provide valuable insights into the corrosion behavior and potential of LSFRC under these conditions. It is worth noting that ongoing research and advancements in materials science and engineering continually strive to improve the corrosion resistance of lightweight concrete and its various reinforcements, including steel fibers.

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Steel Fiber Reinforced Concrete , Corrosion Potential saline water ,Light weight Concrete.

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The Finger Millet Doughnut was developed with the purpose of value addition of millet based Finger Millet. The product was created with the purpose of designing a nutritionally dense solution that can effectively prevent a range of health issues and ultimately lead to the adoption of a healthier lifestyle. It consists of varied ingredients, mainly millet based Finger Millet. It is Loaded with Calcium and is one of the significant non-dairy sources of calcium.The present investigation was undertaken to develop Doughnut using Finger Millet as main ingredient by replacing conventional unhealthy flour with millet based Finger Millet flour. The sample developed with complete replacement of conventional unhealthy flour with Finger Millet flour achieved highest overall acceptable sensory score.

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Finger Millet, Doughnut, millet.

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This research explores the influence of cognitive biases and emotions on consumer Behaviour, and how social and cultural factors can affect the decision-making process. The study also examines how marketers can use consumer psychology to develop effective marketing strategies, such as creating emotional connections with customers, using social proof to influence decision-making, and tailoring marketing strategies to different cultures. A case study is presented to illustrate how these concepts can be applied in practice. The findings suggest that understanding the psychology of consumer Behaviour is essential for developing successful marketing strategies. Understanding consumer Behaviour is crucial for marketing practitioners to develop effective strategies that can influence customers' purchasing decisions. This research paper explores the psychology of consumer Behaviour and how it affects decision-making in marketing. The literature review discusses the cognitive biases, emotions, social and cultural factors, and consumer psychology principles that influence customer Behaviour. The research is designed to test the hypothesis that consumer Behaviour is significantly impacted by these psychological factors. The study uses a quantitative research approach, with data collected through surveys from a diverse sample of consumers. The results of the research indicate a strong correlation between psychological factors and consumer Behaviour. The discussion section offers insights into how marketing practitioners can apply these findings to create effective marketing strategies that resonate with customers' psychological needs. A case study is also presented to demonstrate how consumer psychology principles can be practically applied in marketing. The research concludes by highlighting the importance of understanding consumer behaviour in marketing and provides future directions for research in this area.

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Consumer behaviour, Cognitive biases, Emotions, Social factors, Cultural factors, Marketing strategies, Case study.

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 Abstract

Transportation systems play an important role in this modern era. At the same time, it accounts for about 27% of CO2 emissions. Carbon emissions are very important because they increase global warming to alarming levels. Global warming causes drastic changes in climate and threatens human life. Burning fossil fuels is a major source of carbon emissions. The world is currently transitioning to electric mobility to reduce emissions from non-renewable fossil fuel vehicles. Thus the electric car was born. Electric vehicles are the best alternative to traditional transportation systems. Electric vehicles are nearly emission-free and are growing in popularity around the world. For electric vehicles, charging batteries via chargers and cables is expensive, dangerous and impractical. Also, the downside of cable charging technology is that you have to wait hours at a charging station. Wireless charging now makes it possible to charge a vehicle simply by parking it in a parking lot, or to charge an electric vehicle while driving. You can further reduce your electric bill by charging in-house with renewable energy such as solar panels. Therefore, the annual cost of operating an electric vehicle is lower. Despite the many benefits, electric vehicle users face major challenges when charging due to lack of infrastructure. Wireless energy transfer can be implemented as static and dynamic charging systems. To overcome these difficulties, this article presents how electric vehicles are charged at charging stations and how charging methods are being developed.

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Electric vehicle (EV), wireless charging, Wireless power transfer (WPT), Inductive power transfer (IPT), Dynamic wireless charging , wireless energy transmission (WET)

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Women domestic workers are the most neglected group in the unorganised sector of India. They come under informal and unskilled job without any constitutional protection and guarantees. Domestic workers are vulnerable in terms of human rights, particularly their living conditions and working conditions are miserable. They are often paid very little despite working for long hours. Women in domestic sector struggle with the harsh realities of discrimination, exploitation and violence at work place. They are exploited, irrespective of sex, women suffer more by the fact of their gender. Women in domestic work are overrepresented, their work is invisible, unrecognized and unremunerated. It has been observed that a significant percentage women domestic workers are from lower caste and lower class women. Ignorance, tradition bound attitudes, illiteracy, lack of skills, heavy physical work of different types, long hours of work with limited payment, discrimination in wage, lack of guarantee of minimum wage, lack of job security, ill-treatment etc. are the characteristics of women domestic workers. This paper highlights the challenges and issues associated with women domestic workers in India.

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: Marginalized, Vulnerable, Domestic workers, Social inequalities, Workforce, Unorganised sector

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Stress, worry, and depression--the three most common types of mental health issues among the general population--have become more prevalent as a result of the communicable COVID-19, which has precipitated an unrecoverable worldwide health disaster. The purpose of the current research is to comprehend the state of digital education in India and to address the mental health needs of students. It also aims to investigate how psychological well-being helps to address issues with students' mental health. The current study is qualitative, and it analysed several newspapers and important studies. The results demonstrated that the pandemic has accelerated the trend of digital learning. With programmes like Swayam Prabha, e-pathshala, VidyaDaan, SMILE, the central and state governments have developed numerous projects. It was further discovered that the learners psychological well-being offers a lot of promise for aiding them in coping with different mental health challenges. The development psychological well-being in students can be demonstrated as a preventative measure that enables them to engage online fully and contributes to the reduction of their mental health concerns.

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Psychological well-being, digitalization, education, digital education, mental health

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Green marketing is a phenomenon which has developed particular important in the modern market and has emerged as an important concept of India as in other parts of the developing and developed world. And is seen as and as on important strategy offacilitating sustainable development. In this research paper main emphasis has been made of concept need and importance of green marketing. Data has to be collected from multiple sources of evidence, in addition to books, journals, websites andnewspapers. It explores the main issues in adoption of green marketing practices. The paper describes the current scenario of Indian market and explores the challenges and opportunities business have with green marketing. The companies are adopting it and future of green marketing and concludes that green marketing is something that will continuously grow in both practice and demand. Sound macroeconomic policy is critical to the success of micro economic measures like much of environmental policy a fact other neglected by environmental reformers. There are two implications are there i.e., First in the long term, improved governance will enhance environmentally sustainable management of renewable resources finite resources and the global pollution sinks. Secondly, until such improvements occur, environmental policies are likely to underperform unless they are adapted to take account of flawed macro policies. Environmental reformers therefore need to support efforts the international financial institutions to improve macroeconomic management.

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ECOLOGICAL MARKETS WITH SUSTAINABLE DEVELOPMENT

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Road safety is a critical aspect of modern transportation systems, with speed limits playing a crucial role in accident prevention. Traditional speed cameras have evolved over time, and this research project focuses on the development of a speed camera without sensors, relying solely on image processing techniques using OpenCV in Python. OpenCV is a comprehensive open-source library widely utilized for image processing, computer vision, and machine learning tasks. By combining OpenCV with other libraries like NumPy, this study aims to track objects and estimate vehicle speeds through video analysis. Compared to conventional vehicle detection methods, the proposed sensor less speed camera offers advantages such as cost-effectiveness, simplified installation and maintenance, and wider monitoring coverage. Additionally, it can be deployed in real-time while the vehicle is in motion. The research involves steps such as video input capture, object detection using pre-trained models, object tracking employing various algorithms, speed estimation based on tracked object positions, and speed limit violation detection. The results are visualized by overlaying tracked objects with speed information, allowing for efficient identification and alerting of speed violations. However, it is important to note that the development of an accurate and reliable speed camera system requires addressing challenges related to camera calibration, lighting conditions, occlusions, and precise speed estimation. The research leverages the capabilities of OpenCV and Python to provide a comprehensive framework for creating a sensor less speed camera based on image processing techniques.

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 Keywords

vehicle detection and tracking, computer vision, OpenCV, deep learning.

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 Abstract

In current century, most of the multistory construction project is going through financial crisis. In majority, this problem arises due to huge earthquake resistance structural technique adopted in the framing system. As a result, the consumption of conventional construction material like concrete and steel goes on increasing day by day in the structures. On the other hand time delay is the key factor that will affect overall growth of such project. Hence in order to overcome these constraints, economical construction methodology and optimization techniques should be used. Hence the aim of present study is to compare seismic performance of 8 storey & 16 storey multistoried buildings with shear wall situated in earthquake zone III. Seismic coefficient method is used for seismic analysis. The analysis has been done with reinforced concrete shear wall and steel plate shear and results are compared. RC shear wall is changed with Steel plate shear wall for all building models. This study concludes that changing the position of shear wall of reinforced concrete with steel plate in buildings is economical. The response of multistoried structure is very good with the provision of steel plate shear wall in the building. Also alteration in thickness of steel plate gives effective results for various locations of shear wall. There is reduction in axial force and bending moment in columns by 20 % for 20 mm thick steel plate and by 35% for 50 mm steel plate as compared to RC shear wall with shear wall at central location. The displacement in top column is reduced by 15 % in case of 20 mm thick steel plate shear wall where as 45% reduction in case of 50 mm SPSW. As thickness of steel plate increases the displacement reduces but base shear increases.

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 Keywords

Steel plate shear wall (SPSW), Seismic Response, Economy, STAAD Pro.

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Creative Commons Attribution 4.0 and The Open Definition