Volume 11 | Issue 8

 Abstract

The purpose of the study is to Analysis of Accounting Practices in the Context of Current Situation of Bangladesh as well as to analyze the extent to which accounting Practices is being used in measuring financial performance by Country with limitations. This empirical study is based on the primary (face to face interview and interview over the phone using questionnaire) and secondary (Various book, published research papers, websites, statistical report of BBS and annual report of BB) sources of data where 17 questions for 40 populations total. Different statistical tools (hypothesis testing, co-relation analysis and Chi-Square test) are used to analyze and find the result of the study. The designated measures of accounting system are records of document, financial statement, audited financial statement, accounting methods, accounting basis, quality of accounting information and entrepreneur having accounting knowledge. The findings of the study, it is found that public sector in Bangladesh follows cash basis of IPSAS lightly. Although the government accounting sectors provide that they are following cash basis IPSAS fully. In preparing government accounts, the fundamental accounting principle adopted is the cash basis of accounting. Accrued receipts and charges are not included in government accounts. This paper provides useful information to the concerned authority as well as other stakeholders who are directly or indirectly involved in Accounting Practices.

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Accounting Practices, Analysis, Accounting system, Bangladesh

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This study focuses on examining the significance of induction training programs in enhancing employee skills. The research methodology employed a quantitative approach, with a study period of 45 days. The primary data was collected through a structured questionnaire, while secondary data was obtained from websites and articles. The data analysis utilized the simple average method, and the findings were presented through bar graphs. The study highlights the need for organizations to understand the impact of induction training programs on employee skill enhancement. The research scope encompasses various industries and organizations, considering both theoretical aspects and practical implications. The objectives of the study are to assess the effectiveness of induction training programs, identify best practices, understand employee perspectives, and provide recommendations for program improvement. Several limitations exist within the study, including the short duration, reliance on a single data collection format, potential oversimplification of findings, and limitations of secondary data sources. However, the research methodology provides a structured framework for data collection and analysis, allowing for a comprehensive evaluation of induction training programs. The study's findings contribute to the existing body of knowledge by shedding light on the significance of induction training programs in enhancing employee skills. The graphical representation of data through bar graphs provides visual insights into the perceived benefits and skill enhancement scores. Ultimately, this research aims to assist organizations in optimizing their induction training strategies and improving the efficiency and effectiveness of their workforce.

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Induction Training, Employee Skills ,Recommendations etc.

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Let G be any graph. A dominating set S in G is called pendant dominating set if contains at least one pendant vertex. The least cardinality of a pendant dominating set in G is called pendant domination number of G , denoted by . In this survey, we present recent results on pendant dominating sets of graphs.

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Dominating set , Pendant dominating set , Minimal pendant dominating set

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Since 1980s, when the term "green marketing" was first used. Globalization, industrialization, and climate change have all increased consumer and business interest in green marketing. According to recent research, businesses are becoming more conscious of their social duty. They have embraced social responsibility as a wise strategic decision to enhance their reputation among customers. Consumers' attitudes towards businesses with green policies or green products like low power consuming (energy efficient), organic food, lead free paints, recyclable papers, phosphate free detergents, and electrical appliances are changing because of growing environmental concern. This essay aims to investigate Medchal consumers' perceptions and preferences about green marketing strategies and goods. From 100 responders, data was gathered. A practical sampling method was used to choose the respondents. The sample respondents were given a structured questionnaire to complete to obtain primary data. The statistical data suggested a substantial correlation between customer perception, green consumer values, and product aspects in marketing tactics. According to the study, customer purchasing behavior is significantly impacted by their level of consumer knowledge of green marketing.

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Green Marketing, consumer behaviour, environment,Globalization

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Freshwater fishes from Narmada River, Dindori, Dist. Dindori (M.P.) were collected from December 2021 to January 2023 in different season at different site.600 fishes were observed for helminth infections, out of them 96 fishes were infected with helminths parasites six species of helminths were recovered throughout the study period ,3 Species of Cestodes included, Caryophyllidea sp, Bothriocephalus sp and Protocephalus sp, 2 species of Nematodes included Camallanus sp, and Acanthosentis sp and 1 species of Trematodes, Dactylogyrus sp, .The highest Prevalence 7.67 occur in Summar season where lowest Prevalence 3.33 in Winter season.

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Helminth Parasite, Narmada River, Dindori.

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The study is on about investors perception towards cryptocurrency (bitcoin). The media, financial institutions, governmental organizations, and venture capitalists have all paid close attention to cryptocurrency. Cryptocurrency is attracting a lot of interest from investors. Cryptocurrency, a disorganized, shared organization for promoting digital barter, has recently gained popularity among the financial industry, Indian supporters. It is a development that was made eight years ago. Being the first and most well-known cryptocurrency, Bitcoin is prepared to pose a challenge to India's established, unmodified, and long-standing financial instalment frameworks. Bitcoin is a cutting-edge invention that has a few benefits, including speedy exchange speeds, affordable exchange rates, and the elimination of the need for an outside delegate to handle exchanges. The most well-known of these has been Bitcoin, yet there is still mistrust and confusion about this cryptocurrency. In this study, we look for investors' perceptions about Bitcoin. The opinions of investors are highlighted in this report based on numerous factors.

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: Bitcoin, investors, perception, exchange rate, crypto currency Etc.

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Performance management as a management tool has proved its urgency over the years. Performance management systems, in various forms, have been employed for many years. Organizations used Performance Management to drive behaviors from the employees to get specific outcomes. Private organizations were the first to introduce performance management system but public organizations are being interested in using performance management models also. And this pressure can be seen reflected in the public sector's recent interests in adopting suitable and effective performance management system. Governments will in this respect seems evident in the introduction and adoption of new performance management system. The study has been done centering on a particular public organization in Bangladesh. Performance management (PM) includes functions which ensure that objectives are consistently being met in an effective and efficient manner. PM is also known as a process by which organizations align their resources, systems and employees to strategic objectives and priorities. The whole study aims at finding out the level of success in implementation & suitability of existing performance management practices in Bangladesh Public Sector and the possible challenges in this respect. This paper is trying to present a complete picture of performance management system in public sector of Bangladesh. Currently, preparation, implementation, and appraisal of the Annual Performance Agreements are conducted as per the 2015 guidelines of the Cabinet division relating to the APA. Now a law on the APA could be enacted to give it a permanent shape. Besides, presently the APA applies only to the organizations and offices. It is yet to roll out at the individual employee level. Present Annual Confidential Report (ACR) for the employees has to be replaced by the Annual Performance Report or Annual Performance Review (APR) which the ministry of industries started piloting from 2019. This is an effective way to link the Annual Performance Agreement of the offices at upazila, zila, administrative division level, departments, divisions and ministries to the performance of the concerned employees. Gradually, the role of the public service in realizing the national budget and live year plans will be institutionalized.

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Performance, Strategic, Challenges, Agreement

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Favipiravir is an antiviral drug currently under development for the treatment of severe viral infections, including the coronavirus responsible for causing chronic diseases like COVID-19. In this study, we have developed and validated three different analytical methods, namely UV-Spectrophotometry (Method 1), NP-HPTLC (Method 2), and RP-HPLC (Method 3), for the quantitative estimation of Favipiravir in bulk and capsule dosage forms. These methods were found to be specific, sensitive, rapid, and cost-effective, making them suitable for routine analysis in pharmaceutical laboratories. Following the ICH guidelines, the developed methods were validated for linearity, accuracy, precision, ruggedness, and sensitivity.

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Favipiravir, Covid-19, UV-Spectrophotometry, NP-HPTLC, RP-HPLC, Chronic & Antiviral.

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Ambedkar is one of the greatest personality of 20th-century India. His whole life was full of suffering, sacrifice, and struggle. He always fights for the depressed and marginalized people of society or country. Ambedkar was an ardent supporter of the cherished values of Liberty, Equality, and Fraternity. His birth as an untouchable gave him a bitter taste of caste tyranny, oppression, and untouchability. Babashaheb's contribution to the advancement of education in the country is multifarious. Educate, Organise, and Agitate was his burning message. Ambedkar wanted the people to cultivate the values of freedom and equality among themselves, and it is possible only through education. He regarded education as a means to reach the doors of light and perception to remove the regions of darkness. For him, education act as powerful change in bringing desirable changes in society. He was a unique thinker of the world who himself suffered much humiliation, poverty, and social stigma, right from childhood, yet he rose to great educational and philosophical heights. He worked a lot for the betterment of people and especially women who somewhere lost their identity. He was a great thinker of woman and their rights. Being a pioneer of social justice, he always worked for woman's emancipation and their rights. He was the first Indian to break down the barriers in the way of advancement of women in India. He laid down the foundation of concrete and sincere efforts by codifying the common Civil Code for Hindus and other sections of Indian society. This paper through some lights on Ambedkar's approach towards education.

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women, education, social justice, empowerment, dalits , Ambedkar.

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The 50th and 51th GST Council Meeting of India, held in 11July and 2 August 2023, brought about important changes and decisions that have an impact on numerous sectors. These findings have broad ramifications for companies doing business in India, from tax rate increases to exemptions and steps to bolster the GST implementation. One choice that stands out is the application of a GST rate of 28 percent to gaming, horse racing, and casinos, which has online gambling operators worried. On the plus side, imports of essential pharmaceuticals are exempted for the healthcare sector, which is advantageous for business.

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GST, India, Group of Ministers (GoM), Measures, Trade, Facilitation, e-commerce, OIDAR Services, e-way Bill, Recommendations, Strengthening, GST implementation..

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The availability of digital payment technologies (such as internet banking, mobile money, and credit/debit cards) has rapidly increased in the developing world, and is a cornerstone for financial inclusion initiatives in developing countries. Despite significant efforts to promote digital payments, rates of adoption remain modest in some low-income groups. In particular, the rate of adoption in members of self help groups remains low despite significant efforts to promote adoption. In this paper, we consider possible reasons for the low rates of adoption among members of Self help groups is considered. The study is conducted in Udupi District of Karnataka state. Using survey data for 100 respondents of members of various SHGs such as Navodaya Sangha, Sthri Shakthi group and Dharmasthala Gramabhivridhi Swasahaya Sangha. It is found that majority of them are not yet open to digital transforming. Most of the members of SHGs are poor and from rural background. Therefore this paper is an attempt to study about the approach of the members of SHGs towards self help groups towards digital wallets. In the present cashless economy whether these women are equally aware of digital wallets is the question to be answered. In the era of digitalisation the participation and contribution of members of Self help groups is to be focused.

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Digital payment, Self help groups, digital wallets

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Today, scientific writers must not only have a solid understanding of their subject area but also a strong command of English. To become proficient in a target language, foreign language teachers and students should concentrate on the sometimes-overlooked linguistic form of collocation. In order to suggest a categorization of the categories they include and identify a collocation mistake; this research identifies the lexical collocational errors made in comprehension texts wrote in English by second language learners. Through this research, second language learners will be able to write better and communicate with other writers from across the world more easily. The constant pattern and the essential directions for their rectification may also be determined by identifying the sources of these mistakes. These data could be able to provide light on the actions that Tamil speakers of English take while acquiring new words, making it easier to prevent collocational mistakes and identify the processes that allow for the accurate development of specialised lexical collocations.

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collocation; collocational errors; Factors; lexical collocations; grammatical collocations.

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The high-order precept of sandwich structures with bendy middle is used to examine the bending of spherical and cylindrical sandwich shells. The round and cylindrical sandwich shell is composed of a bendy core and composite facing sheets. The conduct of the cylindrical sandwich shell is described by a excessive-order sandwich shell concept, which additionally explains nonlinear distortions of the move-sectional plane of the bendy middle in addition to versions in its top. A cautious, planned closed-form method is used to assemble the variation requirements-primarily based idea. Simple components inside the model don't have any precondition for the displacement distribution. In this examine, the face sheets are modeled using a traditional shell, and the 3-dimensional elasticity answer is used to calculate the pressure and displacement of the bendy middle.

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impact analyses cylindrical and spherical sandwich shells, catia, ansys, Bending test composite material glass fiber.

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This paper tries to examine the true meaning and effect of the term ‘parliamentary privileges’. The author begins with an introduction to the very basic understanding of the term. He has dealt deeply with Constitutional provisions in Article 105 and 194 and then gone on to link these with British Constitutional concerns to provide a little historical aspect. The author has also tried to examine just how wide and sweeping the powers truly are within these provisions. Towards the end, he has examined several case laws that have added to widen the interpretation of rights that may be read within the parliamentary privilege.

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Parliamentary Privilege, Constitution, Provisions, Rights, Speech.

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The rise of Khaljis to power in 1290 brought important changes in the political structure of Delhi Sultanate which had its explicit impact on the composition of the ruling elite of the state and sought support from Turkish as well as Indians to occupy the throne. They did not give precedence to lineage in the army and did not make it a criterion for the appointment. One of the leading nobles of Alauddin Khalji’s period was undoubtedly the slave named Malik Kafur whom Barani has put under the third category of nobles who brought destination of the Alai government. However, contemporary chroniclers like Barani and Amir Khusrau have not mentioned his early life and career, but Isami has traced him as of Mathura descent who spent his young age as a slave of a wealthy merchant of Khambayat, Gujarat. He was a Hindu convert in the service of Khawaja of Khambayat. However, Barani has mentioned that during the third year of Alauddin’s reign, he nominated his two generals namely Nusrat Khan and Ulugh Khan for the expedition of Gujarat. They ransacked the entire territories of Gujarat and brought much valuable treasures, which included elephants, women and daughters who fell into the hands of Muslim army. Nusrat Khan went to Khambayat, forcibly took large sums of money, gems and other valuables from the merchants and also forcibly took Malik Kafur Hazardinari.

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LIFE AND CONTRIBUTION OF MALIK KAFUR: LEADING NOBLE OF ALAUDDIN KHALJI.

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Background: Internet addiction is very serious problem in today’s time among children and also among younger adults in India. It has become an important health and social issues in India. This review aimed to evaluate the prevalence of internet addiction among adolescents, factors responsible for internet addiction and its impact Method: I searched following data base like PubMed, Medline, also through google scholar search engine and offline journals. Review included studies related to Prevalence of Internet addiction among adolescents, factors affecting internet addiction and studies related to Negative impact of internet addiction on Adolescents Result: The result revealed that Prevalence of Internet addiction ranged from 0.4% to 50.8% among adolescents which was identified by using Youngs Internet addiction scale. communication, accessing explicit material, and financial gains, accessing sex-oriented materials, and spending excessive time online, motivations for internet use, mental health, social skills, Environmental factors contribute to Internet addiction. Internet addiction had negative impact on physical health, psychological health and Academic performance Conclusion: There is a need to conduct much more studies on internet addiction, need to develop preventive strategies on prevention of Internet addiction and conduct comparative studies among urban and rural adolescents

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A Systematic Review And Research Agenda Of Internet Addiction Among Adolescents

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Familial relationships, especially parental relationships, act as primary context for the overall development and well-being of the child and thus are frequently researched. If there is a strain in these relationships, it can lead to significant and long-lasting negative outcomes for children. The current research aimed to study inter-parental conflict as a predictor of self-esteem and attachment styles of adolescents. For this purpose, a sample of 100 adolescents aged 12-17 years was selected. Children's Perception of Inter-Parental Conflict Scale (CPIC), Rosenberg's Self-Esteem Scale (RSES) and Attachment Styles Questionnaire (ASQ) were utilized as research tools. Data was analyzed using SPSS and the various statistical tools used included Independent samples t-test, Correlation and Regression analysis. The results showed inter-parental conflict and self-esteem were negatively correlated, however, a significant relationship was not found between inter-parental conflict and attachment styles of adolescents. Furthermore, it was concluded that inter-parental conflict is a predictor of self-esteem of adolescents.

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inter-parental conflict, self-esteem, attachment styles, adolescent

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The review paper delves into the biology of Rhipicephalus microplus which is a significant cattle tick species. As a pervasive ectoparasite, R. microplus poses a substantial threat to livestock, causing economic losses and compromising animal welfare. By comprehensively examining its life cycle, morphology, and pathogenicity, this review aims to shed light on the tick's impact on cattle health and productivity. Additionally, the paper explores preventive measures and discusses the potential consequences of tick-borne diseases, emphasizing the urgent need for effective control strategies. Studying R. microplus is crucial for safeguarding cattle farming and ensuring sustainable livestock management in the face of these challenges.

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Rhipicephalus microplus , Ectoparasite, Pathogenicity , Livestock.

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The sartorius (दीर्घायामा)is one of the muscles in the front of the thigh. It starts at the foremost part of the hipbone, known anatomically as the anterior superior iliac spine. From here, the muscle crosses the front of the thigh and connects with the tibia. The sartorius (दीर्घयामा) muscle is a thin, long, superficial muscle in the anterior compartment of the thigh. It runs down the length of the thigh, runs over 2 joints—hip and knee joints and is the longest muscle in the human body.

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Sartorius (दीर्घायामा) muscle, Anatomy.

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This study explores the factors influence on website quality and its impact on online compulsive buying behavior in the context of online shopping Organizations based on – amazon, flipkart, myntra, meesho and online impulsive buying behaviour. It also explores factors that lead to describe the quality of an online shopping website. A customer survey questionnaire was distributed to collect primary data. secondary data for the study is collected from published journals, magazines, newspapers, and different websites. Target customers are who shop from four major online shopping organizations - amazon, flipkart, myntra, and meesho, the study examines how various dimensions of website quality, such as usability, ease of use, entertainment, complementary functions, and product image quality influence compulsive buying behavior. This study follows literature study, positive worldview, and utilized contextual investigation plan. The variables that are considered from literature review and from observation as factors influencing that lead to website quality are usability, ease of use, entertainment, complementary functions, and product image quality. A Convenience sampling technique was utilized for data collection. The data was gathered by qualitative substance investigation strategy through passing questionnaire. sample consisted of 220 respondents. Data were analysed using SPSS and examined descriptive statistics, frequencies and reliability to ensure the quality of our obtained data. Factor analysis is performed to explore the underlying dimensions that explain the relationships between the multiple variables. To evaluate the connections among the research components of the study correlation, multiple linear regression, t- test and ANOVA are used. The study found that the majority of respondents were male and unmarried, with a higher frequency of employed individuals. The highest frequency of online shopping was observed in the 20-30,000 income group. Amazon and Flipkart had less anxiety and impulsive shopping, while Myntra and Meesho had balanced responses. Regression models predicted website usage and identified factors influencing online impulsive and compulsive buying behavior. Gender, marital status, age, education, and occupation did not significantly affect compulsive buying behavior. The results indicate that website quality significantly affects compulsive buying behavior, with being the most influential factors. The study provides important insights for famous online shopping organizations like amazon, flipkart, myntra and meesho to improve website quality which will help e-commerce website to increase their sales.

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Website quality, Online Compulsive buying behaviour, Use of online shopping website - Amazon, Flipkart, Myntra, Meesho, Online Impulse buying behavior, Consumer behaviour.

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Creative Commons Attribution 4.0 and The Open Definition