Volume 6 | Issue 2 |

 Abstract

The Goods and Service tax is the biggest and substantial indirect tax reform in India. Earlier we are paying various indirect taxes which are felt as burden on us and due to these taxes the corruption were increasing. So, to overcome from all these problems the Central Government has decided to make one tax system i.e. Goods and Service Tax (GST). Goods and Service tax (GST) is a single regime tax system which makes India One Nation One Tax by subsuming both indirect tax levied by Central government and state government. . GST was firstly introduced in France in 1954, with introduction of GST France become the first country ever to introduce GST. India becomes 166thnation by adopting GST on 1st of July of 2017. GST includes all the indirect taxes which helps in growth of economy and proved to be more beneficial than the earlier tax system. Goods and Service Tax is a comprehensive, multistage, destination - based tax that will be levied on every value addition. The purpose of the GST is to remove all indirect taxes and bringing it all under single umbrella. The impact of GST will be a transformation in the entire tax system in India. Currently concept of dual GST is implemented in India with slab rates of 0%, 5%, 12%, 18%, and 28%. GST is not an additional tax, it include Central Excise Duty, Additional Excise Duty, Service tax, Additional custom duty, Special Additional duty of custom, at central level and Value Added Tax (VAT), Entertainment tax, Luxury Tax, Tax on Lottery , betting and gambling, Entry Tax at State level. The paper tries to find out the different perceptions of common man regarding the Goods and Service Tax

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Key words: GST, Perceptions, Tax reform, Indirect tax, VAT

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Dental radiography plays a critical part in clinical diagnosis, treatment and surgery. As of late, endeavours have been made on creating mechanized dental X-ray picture examination frameworks for clinical uses. The proposed system work to achieve higher classification accuracy by the use of Hashmap before pre-processing after performing pre-processing otsu threshholding will be performed this will cause division of image into critical and non crticical segments. The clarity of the imge will be improved using gausian filter after that morphological operation is applied which can process image of different shape. After applying morphological operation image masking is performed and result is obtained in terms of accuracy

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Gausian Filter, Dental Caries, Image Processing

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Our country needs a cost effective solution to electrify many rural and remote areas. DC home is becoming a promising solution for a household in many places where main grid electricity is not accessible. For a DC home, voltage level is the important parameter which affects the performance and safety of the system. In this paper, authors present an overview on standard DC voltage levels which is suitable for residential household. The modification of various conventional appliances and switches to adapt in DC supply are also reviewed. Due to the lack of standards in DC system causes a hindrance for penetration of DC home. Based on the load ratings in Rural Indian home, the most suitable voltage levels are also discussed for both lighting loads and power loads.

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DC distribution, energy efficiency, DC home, energy losses

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AIM &OBJECTIVES: To study the dietary patterns among hospitalized diabetic patients effected with diabetic foot. METHODOLOGY: This is a study of 50 diabetic patients treated in Yashoda hospital, Secunderabad. During the period of January 2018 to April 2018. A protocol was designed for documentation including patient profile, Presence of risk factors, Co-morbidities and Complications, Clinical presentation, Investigations, Treatment given. Dietary patterns of the hospitalized patients effected with diabetic foot was assessed with the help of 24 hours dietary recall method and structured questionnaire on knowledge, Attitude and practices regarding diabetes was administered to the patients and the data was analysed using Microsoft Excel.

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A STUDY ON DIETARY PATTERN OF DIABETICS AFFECTED WITH DIABETIC FOOT

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The present study aimed to explore the extent to which social support influences Self-efficacy and loneliness among mothers of children with special needs. The sample for the study was a randomly chosen one consisted 193 mothers of Children with Special Needs. The data were collected using Multidimensional Scale of Perceived Social Support (MSPSS), General Self-Efficacy Scale and (UCLA) Loneliness Scale. The data were subjected to statistical analysis using Pearson Product Moment Correlation. The study concludes that social support has a decisive role in increasing self- efficacy and reducing loneliness among the mothers.

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Social Support, Self-Efficacy and Loneliness.

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The study has been undertaken to investigate the land use and land cover change of Bogra City (Bogra Pourashava) and to show a land use scenario of the same city for 2025. In this study, three different indices have been used named, NDVI, MNDWI and NDBI. The value range of all the indices is -1 to +1. Using theses indices, we have separated different types of land use of Bogra city (Bogra Pourashava). NDVI is the most important method which helps to indentify Vegetation or Forest coverage. MNDWI has been applied to find out water body and NDBI extracts built-up area. However, Land use and land cover of Bogra City (Bogra Pourashava) is changing day by day. Vegetation, Water body and bare soil area replacing by built-up area. Built-up will be the highest category of land use in Bogra City (Bogra Pourashava) as it is going to cover more than 80% of the total area by 2025.

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Landsat, NDVI, MNDWI, NDBI, LULCC

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Traffic signs are used to convey critical information, such as directions,advisories,etc.to drivers however common experience indicates that there exist instances of missing a sign due to visual occlusion.

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Strength, Stiffness, Flexibility,Honeycomb sandwich construction

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The Discrete Element Method was first introduced in 1979 to model granular soils within the context of geotechnical engineering. The material is modeled as a random assembly of discrete elements. Each particle interacts with neighboring particles through contact forces that can be built up and broken at any time. The particles were modeled as discs in 2-D or as spheres in 3-D. Research studies have been conducted to improve the simulation of actual grain shapes in (2003) developed the overlapping rigid clusters (ORC) method to accurately model irregular particle shapes. The idea relies on clumping a number of overlapping discs such that their coincides with that of the actual particle. In this dissertation, experimental verification program is presented. An experimental setup was built and model-grains were manufactured in the laboratory. A numerical simulation for the experimental test was carried out. The numerical and experimental results were compared qualitatively and quantitatively. A good agreement was observed within small displacements ranges. However, results were considerably different at large displacements. Numerical results utilizing the ORC method were closer to the experimental results than those of discs. A sequential and operator-independent procedure, which relies on the ORC concept, was developed. Identical inertial properties between the actual particle and the model were ensured. The new procedure was implemented for rounded and angular particles. The effect of particle shape and angularity on the strength and dilatancy characteristics of granular soils was investigated.

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Discrete Method, Load Bearing Capacity, Environmental Engineering

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In modern machine tool applications the performance of a machine tool is judged by its strength. The machine tool spindle has a profound impact on the overall machine performance. The work presented here provides machine tool spindle designers to develop spindles that are sufficiently stiff to meet their need. In this we are using the dynamic analysis and the static analysis is use to calculate the deflection of spindle-bearing system. This analysis is to find out the deflections, stress induced And the frequencies of the mode shape for both steel material and 20MnCr5 material in machine tool spindle. This project is on the application of computer aided analysis using finite element method. The boundary conditions, loads, material properties are added according as per the design. The resultant of the deformation and stresses and the frequency of mode shapes obtained are reported and discussed.

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DESIGN AND ANALYSIS OF SPINDLE

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The generator frame is the main load-bearing component in generator set. The generator frame consists of assembly of the parts of generator like generator, electrical equipment, accessories, etc. The generator frame must be strong enough to with stand the torque and vibrations loads generated by the generator. The generator frame is mostly made by welded steel plates and bolted connection, so it is complex in structure and cannot be calculated by applying theoretical formula in strength of materials. For this reason, we need to utilize the finite element method to make calculation by means of engineered software. In this project we have considered a generator has a weight of 180Kgs with a production capacity of 10KW.This generator weight of 180kgs is applied as static load on the generator frame. As the generator considered in this project has lot of movable parts, it is subjected to huge vibrations. So, the generator frame is analyzed to check whether it will withstand for these vibrations caused by generator. Computer Aided Engineering (CAE) package is used to perform the analysis. In the present days, CAE package is widely used for different analysis in various fields. In this project a 3D model of the generator frame is done in NX-CAD and is converted into parasolid. This parasolid file is imported into ANSYS to perform finite element analysis. Structural static analysis is performed with a generator weight as static load, and stresses and deflections are documented. In these project dynamic characteristics of the generator frame is also evaluated by performing modal analysis to calculate natural frequencies of generator frame. Spectrum analysis is preformed to check structure behaviour for random vibrations. Efforts are made to optimize the design for the above said conditions. NX-CAD software is used for generating 3D model and ANSYS software is used for doing finite element analysis.

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DESIGN AND OPTIMIZATION OF WIND POWER GENERATOR FRAME FOR STRUCTURAL LOADS

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