Volume 12 | Issue 2 | February-2024

 Abstract

The central, state, and municipal governments in India each have different rights under the country's complicated, three-tiered federal tax system, which mostly depends on direct taxes like income tax and indirect taxes like the Goods and Services Tax (GST) to raise money. The GST is one of the most recent reforms that aims to streamline the system, increase revenue production, and remove the inefficiencies brought about by cascading taxes. However, issues like tax evasion and the requirement for a broad-based system still exist. The intricate structure of India's tax system is intended to generate income for the federal and state governments. It is subject to a number of rules and regulations and comprises both direct and indirect taxes

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 Keywords

Income tax, GST.

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Solar energy is very large, in exhaustible source of energy. The use of renewable energy is receiving growing interest worldwide. Cooking is the measure necessity for people all over the world. This paper presents the fabrication details and on-field experimental studies of a novel hybrid box type solar cookers, suitable for cooking requirements of small family. The objective of the study is to enhance the heat transfer rate and to reduce the cooking timings by consumption of minimum heat energy. Small size, high thermal performance, light weight, low-cost and short payback periods are some important features of these cookers. The values of some essential thermal performance parameters, first figure of merit (F1), second figure of merit (F2) and standard cooking power suggested by Bureau of Indian Standards and International Standard for box-type solar cookers, have been evaluated by experimental studies. A comparative analysis of the thermal performances of the hybrid solar cookers, developed by many authors, has also been presented here with proper analysis. Main objective of experiment is to enhance the heat transfer rate and to reduce the cooking timing by consumption of minimum energy. Small size, high thermal performance, light weight, low cost are the important features of the cooker. It can be use any time day and night with electrical back up.

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Hybrid solar cooker, Heat transfer, Heat loss, Electrical back-up, Figure of merit, Thermal performance, copper and aluminium finned cooking pot.

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Education for Sustainable Development (ESD) is an educational approach that emphasizes the development of knowledge, skills, values, and attitudes essential for fostering a sustainable future. The primary objective of ESD is to empower learners to take action and make informed decisions that promote sustainability and address critical global challenges such as climate change, biodiversity loss, and social inequality. ESD weaves sustainability themes across various subjects, disciplines, and educational levels, from early childhood education to higher education and beyond. It aims to cultivate critical thinking, creativity, innovation, lifelong learning, and civic engagement. ESD operates on the principle that education is crucial in shaping both individual and collective actions, thereby fostering a culture of sustainability. It acknowledges the interconnectedness of environmental, social, and economic issues and the necessity for interdisciplinary and collaborative approaches to tackle these challenges. Various international initiatives and frameworks, including the United Nations Decade of Education for Sustainable Development (2005-2014) and the Sustainable Development Goals (SDGs) adopted by the UN General Assembly in 2015, support ESD. It is regarded as a vital strategy for achieving the SDGs and promoting a more sustainable and equitable future for all. This article will specifically focus on SDG 4, which aims to ensure inclusive and equitable quality education. The author has reviewed existing literature on sustainable development and education, shared personal experiences in relation to current theories and models, and discussed the challenges faced by educational institutions. Additionally, the paper will highlight best practices that schools, universities, and other educational institutions can adopt to integrate education for sustainable development effectively.

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Planned Education for Sustainable Development in India

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This article explores the role of graffiti as a powerful tool for effective communication in community development, particularly within rural areas. It examines how graffiti, often viewed as a form of protest or street art, can serve as an accessible and impactful strategy for addressing social issues such as poverty, education, gender inequality, and healthcare disparities in underserved communities. By analyzing and reviewing literature from various sources, the article highlights how graffiti engages local communities in dialogue, raises awareness of pressing issues, and fosters a sense of empowerment. The study discusses the aesthetic, cultural, and social dimensions of graffiti as a medium that transcends traditional barriers of literacy and formal education, enabling individuals to convey messages that resonate with community members. This article tries to explore the potential of graffiti to initiate grassroots movements and influence policy changes, contributing to long-term sustainable development. Through this lens, the article advocates for the recognition of graffiti not merely as art but as a legitimate and potent communication strategy for addressing complex social challenges in rural communities.

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Graffiti, Effective Communication, Community Development, Strategy, Social Issues, Rural Areas

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In this paper we attempt to analyse the status of Women Empowerment in India and highlights the Issues and Challenges of Women Empowerment. On these days, the empowerment of women has become one of the most important concerns. But practically women empowerment is still an illusion of reality. The Indian Constitution grants equal rights to all genders as enshrined in the preamble, fundamental rights, fundamental duties and the Directive Principle. Women in India have the fundamental rights to not be discriminated on the grounds of gender and get equal protection under the law. The Constitution not only grants equality to women, but also empowers the State to adopt measures of positive discrimination in favour of women to neutralise the cumulative socio-economic and political dis-advantages faced by them. It also imposes a fundamental duty on every citizen to renounce the practices derogatory to the dignity of women.

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Indian Constitution, Equal Rights, Gender, Empowerment, Discrimination.

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Banana crops are highly vulnerable to diseases like Black Sigatoka and Fusarium Wilt, which can significantly impact yield. Early detection and accurate monitoring are essential but challenging with traditional manual methods. This paper presents a 3D Convolutional Neural Network (3D-CNN) approach for automated detection and severity estimation of banana diseases. Unlike 2D CNNs, 3D-CNNs capture both spatial and temporal features from sequences of RGB and multispectral images, enabling the model to analyze disease progression. Our experiments show that the 3D-CNN model achieves superior accuracy and precision in detecting diseases and estimating severity. By predicting disease progression, this model offers a valuable tool for early intervention and disease management in banana plantations. This research highlights the potential of 3D-CNNs in precision agriculture, improving disease detection and crop management.

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3D-CNN, banana disease detection, deep learning, precision agriculture

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Henrik Ibsen's Ghosts is a seminal work in the exploration of psychological realism, delving deeply into the complexities of the human psyche and its impact on behavior and relationships. This article, "Unveiling the Mind: Psychological Realism in Ibsen's Ghosts," examines how Ibsen uses psychological realism to portray the inner lives of his characters and to critique societal norms. Through a close analysis of the play's characters, including Mrs. Alving and her son Oswald, the article explores themes of repression, guilt, and the haunting effects of past traumas. By focusing on the interplay between internal psychological conflicts and external social pressures, the study reveals how Ibsen's portrayal of mental states and emotional struggles provides a profound commentary on the human condition. This exploration underscores how Ibsen's innovative use of psychological realism challenges audiences to confront the often-hidden dimensions of human experience and the societal forces that shape them.

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Symbols, Conflicts, Guilt, Inheritance, Society

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Predictive maintenance has emerged as a revolutionary approach within the financial services sector, leveraging artificial intelligence (AI) to enhance operational efficiency and minimize disruptions. As financial institutions grapple with the challenges of an increasingly digital landscape, AI-driven predictive maintenance strategies present a robust solution for anticipating and mitigating risks associated with equipment and technology failures. By collecting and analyzing huge amounts of data from different sources, including transaction logs and system performance metrics, organizations can predict potential failures before they occur, thus ensuring continuous service delivery and enhancing customer satisfaction. AI technologies, such as ML and data analytics, play a main role in finding patterns and trends that precede equipment malfunctions. This proactive maintenance strategy not only curtail unplanned down-time but also maximise resource allocation & extends the lifes of critical assets. Furthermore, the integration of AI tools facilitates real-time monitoring, enabling financial institutions to make informed decisions concerning maintenance schedules and equipment upgrades. Additionally, the adoption of predictive maintenance fosters a culture of continuous improvement within organizations, as teams gain insights into operational performance and identify areas for enhancement. By streamlining maintenance processes through predictive analytics, financial services can achieve significant cost savings while maintaining regulatory compliance and ensuring robust cybersecurity measures. Ultimately, this transformative approach to maintenance enhances not only operational efficiency but also contributes to competitive advantage in the financial sector. As organizations continue to embrace AI technologies, the implementation of predictive maintenance strategies will be essential in navigating the complexities of the evolving financial landscape. This paper explores the implications of AI-powered predictive maintenance in financial services, highlighting its benefits, challenges, and future prospects within the industry. By adopting these innovative strategies, financial institutions can position themselves effectively to meet the demands of a fast-paced, technology-driven environment.

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Financial Services, Artificial Intelligence (AI) , Operational Efficiency, Digital Landscape, Risk Mitigation, Data Analysis, Machine Learning, Equipment Failures, Unplanned Downtime, Resource Allocation, Continuous Improvement, Cost Savings, Cybersecurity, Competitive Advantage

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This study investigates the correlation between social media use and academic performance among students in Jharkhand, a state characterized by significant socio-economic and regional diversity. With the rapid integration of social media into daily life, understanding its impact on education has become crucial. This research employs a mixed-methods approach, combining quantitative surveys with qualitative interviews, to explore how different patterns of social media use influence students' academic achievements. The findings reveal a nuanced relationship between social media use and academic performance. On one hand, social media serves as a valuable educational tool, providing access to academic resources, facilitating collaborative learning, and enhancing engagement. On the other hand, excessive use, particularly for non-educational purposes, is associated with lower academic performance due to increased distractions and reduced study time. Socio-economic status plays a significant role in moderating these effects. Students from higher socio-economic backgrounds generally experience fewer negative impacts from social media use due to better access to technology and digital literacy. Conversely, students from lower socio-economic backgrounds face greater challenges, including limited access to digital resources and poorer internet connectivity, which exacerbate the negative effects of social media. Regional variations also impact the relationship between social media and academic performance. Urban students, with more consistent access to technology and higher digital literacy, tend to benefit more from educational uses of social media compared to their rural counterparts, who may struggle with technology access and lower digital skills. The study concludes that while social media has the potential to enhance educational outcomes, its effectiveness is heavily influenced by socio-economic and regional factors. Recommendations include integrating social media into educational practices, providing training on responsible use, and addressing digital inequalities. Future research should focus on longitudinal studies and explore targeted interventions to maximize social media's benefits while mitigating its drawbacks. This research contributes to the understanding of how digital tools impact education and provides actionable insights for educators, policymakers, and researchers aiming to improve academic outcomes through effective social media use.

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CORRELATION BETWEEN SOCIAL MEDIA USE AND ACADEMIC PERFORMANCE IN JHARKHAND

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Faculty and students' perceptions of the barriers to effective online learning are referred to as perceived challenges. This involves the ability to consider multiple views on situations, as well as the ability to identify impediments that make one hesitant to take chances. The type of online learning technology utilized, infrastructure availability (internet and computers), and the employment of multiple learner management systems (LMSs) at higher education institutions are all likely to influence perceived difficulties. Assessment of Perceived usefulness, benefits, acceptance, and challenges is essential to plan for the strategies to strengthen the online learning status and minimize the obstacles. Also, the effectiveness of online learning in education is heavily dependent on instructors' attitudes toward technology (Avidov-Ungar & Eshet-Alkakay 2011; Salmon 2011; Teo 2011; Teo & Ursavas 2012). According to Liaw, Huang, and Chen (2007), "no matter how modern or powerful the technology is, its effective implementation is dependent on users' favorable attitude toward it." (Page 1069) Early research on teachers' attitudes toward technology development, adoption, and implementation defines attitudes toward technology as an effective (i.e., an experience of feeling or emotion) or evaluative assessment regarding the technology in issue (Davis, Bagozzi, & Warshaw, 1989). Thus, is the extent to which a person observes technology with the desire to use it (Barki & Hartwick, 1994). People are more likely to have a good attitude toward technology if they feel it is both essential and personally relevant (Rogers 2003; Teo 2011).

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A STUDY OF ONLINE LEARNING STRATEGIES AND THEIR EFFECTIVENESS IN TEACHER EDUCATION

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