Volume 13 | Issue 4 |

 Abstract

Standing how costs change in response to changes in activity levels. It's a crucial aspect of cost analysis, helping businesses make informed decisions about pricing, production, and overall profitability. Cost analysis, in turn, is the study of how costs are incurred and how they relate to different aspects of a business, such as production, sales, and various operational activities.

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 Keywords

Costing, Cost Behaviour, Cost Analysis, Costing factors

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Creative Commons Attribution 4.0 and The Open Definition

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The Directive Principles of State Policy (DPSP) enshrined in Part IV of the Indian Constitution serve as a guiding framework for the governance of the country. Although non-justiciable, these principles provide a roadmap for the state to pursue social, economic, and political justice, thereby striving to balance social welfare and economic growth. This paper explores the role of DPSP in India's constitutional framework, examining their significance in shaping policies that aim to promote the well-being of all citizens, especially the marginalized sections of society. It delves into how these principles influence the formulation of laws and policies concerning education, healthcare, labor rights, and environmental protection. The paper critically analyzes the intersection of DPSP with the Fundamental Rights, exploring the ongoing judicial balancing act between promoting individual freedoms and ensuring social and economic justice. In addition, the paper assesses the practical challenges in implementing these directives within the context of a rapidly growing economy. One of the central themes is the tension between fostering economic growth through liberalization and global integration, while simultaneously ensuring that the benefits of growth are equitably distributed through welfare-oriented policies. The role of the judiciary in interpreting the DPSP and guiding the legislature in balancing these competing demands is also highlighted. By examining landmark cases such as Minerva Mills Ltd. v. Union of India (1980) and State of Madras v. Champakam Dorairajan (1951), the paper demonstrates how judicial review has shaped the dynamic relationship between welfare and growth. The paper concludes with a reflection on the need for a nuanced approach that integrates both economic advancement and social justice within India's constitutional framework.

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Directive Principles of State Policy, Social Welfare, Economic Growth, Judicial Review, Constitutional Framework

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Creative Commons Attribution 4.0 and The Open Definition

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Introduction: Post-stroke depression (PSD) is one of the most common complications of stroke with a prevalence of 55%. It limits the recovery of a patient's motor and cognitive functions and also affects the rehabilitation and quality of life. The present study aims to compare the effect of Transcranial Direct Current Stimulation and Virtual Reality on Post-Stroke Depression. Methods and materials: In this study 20 participants were included and were randomized into two groups. Stroke patients with post-stroke depression between the age group of 21-75 years old of both genders were included. They were allocated to two groups ie. Virtual Reality coupled with conventional physiotherapy (Group A) and Transcranial Direct Current Stimulation coupled with conventional physiotherapy (Group B) by envelope method. The primary outcome measure was the Hamilton Depression Rating Scale (HDRS) and the secondary outcome measures were the Montreal Cognitive Assessment Scale (MOCA) and Functional Independence Measure (FIM). Results: Statistical analysis showed significant improvement across all measures in both groups. However, participants in the VR group demonstrated greater reductions in depression scores, enhanced cognitive performance, and improved functional independence compared to those receiving tDCS. Conclusion: The present study concluded that Virtual Reality improved post-stroke depression, cognitive function, and activities of daily living (ADLs) in patients with post-stroke depression

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Keywords: Post-stroke depression, Transcranial Direct Current Stimulation, Virtual Reality, Subacute and Chronic Stroke.

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Creative Commons Attribution 4.0 and The Open Definition

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Existence of a section of society has always been at severe stake is termed as marginalized group. The upper caste dominant section has successfully controlled the other section by different ways which resulted their suffocation and loss of identity. The term 'subaltern', as Antonio Gramsci coined, refers to those who are outside of the dominant power structures causing them to remain suppressed and treated inferior and low ranked. The term identifies it the cultural hegemony that leads their inability ever since the colonial times. Their voices were muted and unnoticed in terms of social, political, and economic power. The present research attempts to explore 'the subaltern voices' that indicates the voice of suppressed individuals. Here, this term refers to sociological inability due to certain conquering elements rather than biological. The present research paper incorporates marginalized voices of social and cultural domains in Anosh Irani's Dahanu Road (2011). The novel highlights the history of the relation between the landowning Irani and the Warli tribe. The landowner Zairos Irani gets shocked when he comes to know that Ganpat, a member of the Warli tribe, commits suicide in the chickoo orchard. This offers a portrayal of contemporary India dealing with issues of caste, religion, and socio-economic inequality.

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Creative Commons Attribution 4.0 and The Open Definition

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existence, marginalized, dominant, subaltern voices, cultural hegemony, Warli tribe, social inequality

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Creative Commons Attribution 4.0 and The Open Definition

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Traditional power generation methods, particularly those relying on non-renewable sources, have detrimental environmental impacts. Therefore, there is a pressing need for alternative, eco-friendly power generation techniques. This study explores a novel approach to power generation utilizing manual treadmills. A treadmill's rotating shaft can be connected to a generator, enabling the conversion of human motion into electrical energy. This method is entirely pollution-free and can generate approximately 50-60 watts of power per hour. As an individual walks on the manual treadmill, they exert force on its surface, which causes the treadmill's shaft to rotate. This rotational energy is mechanically coupled to a small DC generator, which produces variable output due to the intermittent nature of the force exerted. To stabilize the output, a charge controller is employed, ensuring a constant supply of power. The generated electricity is stored in a battery for later use. This approach offers a sustainable and innovative solution for small-scale power generation.

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Traditional power generation methods, particularly those relying on non-renewable sources, have detrimental environmental impacts. Therefore, there is a pressing need for alternative, eco-friendly power generation techniques. This study explores a novel approach to power generation utilizing manual treadmills. A treadmill's rotating shaft can be connected to a generator, enabling the conversion of human motion into electrical energy. This method is entirely pollution-free and can generate a

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Creative Commons Attribution 4.0 and The Open Definition

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Intellectual Property Rights (IPR) plays a crucial role in civil engineering by protecting innovations, structural designs, materials, and construction technologies. With the growing demand for sustainable infrastructure, smart construction, and digitalization, civil engineers are developing new materials, methodologies, and digital tools that require legal protection. This paper explores the various forms of IPR--including patents, copyrights, trademarks, and trade secrets--and their applications in civil engineering. It also highlights the role of IPR in emerging fields such as Building Information Modeling (BIM), artificial intelligence (AI)-driven design, and smart infrastructure. The paper further discusses key challenges in enforcing IPR in the construction industry, such as patent disputes, international regulatory differences, and ethical considerations. Finally, future prospects are explored, including the potential of block chain technology in intellectual property management and the impact of open-source engineering.

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(Key Words: Smart Construction, Sustainable Infrastructure, AI, BIM).

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Creative Commons Attribution 4.0 and The Open Definition

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Cloud computing is a model used to provide like IT services and resources on demand through Internet. The model offers platform for deployment, convenient access to web services, storage and so on to user or organization to purchase the required services as per their requirements. Load Balancing is a key aspect in the field of cloud computing which works as load distributer among available nodes for processing and avoid the situation in which some node become overloaded while other nodes in network are free or have little work to complete. It is a common issue in cloud computing which affects the performance of the application, Quality of Service (QOS) measures and Service Level Agreement (SLA) document of cloud providers. This Paper presents a literature survey of various existing load balancing methodologies or algorithms in different forms such as static, dynamic, nature inspired in cloud environment which is mainly focused on response time, virtual machine costing, fault tolerance and throughput. This survey will be beneficial for future researchers to review and compare different types of load balancing algorithm and find the insight to identify research gaps as inspiration for new innovations in the field of load balancing in cloud computing.

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Creative Commons Attribution 4.0 and The Open Definition

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Load Balancing, Virtualization, Virtual Machine, Load Balancing Algorithm, Coud Computing

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Creative Commons Attribution 4.0 and The Open Definition

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This study focuses on evaluating the Levels of Service (LOS) for both vehicles at Abhishek Circle in Mysore, a busy intersection with high traffic and pedestrian activity. Data collection through traffic volume survey and traffic flow analysis is conducted. Key challenges identified include heavy vehicle volumes and traffic delays due to inefficient signal timings. Solutions for improving the intersection include optimizing traffic signal and reorganizing traffic lanes to enhance safety and flow for vehicles by designing the traffic signal which leads to reduction in the accident rates in the intersection.

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Traffic lanes, Abhishek circle, Vlos, traffic signals, accdient rates

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Creative Commons Attribution 4.0 and The Open Definition

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Clothing serves several essential functions, including protection, identification, and adornment. Among the methods used to enhance fabrics, printing techniques play a significant role, while conventional techniques like screen printing and block printing are still commonly used. Recently, eco-printing has emerged as a contemporary and sustainable technique that utilizes plant materials to create unique colors and patterns on textiles. Mordants, particularly a few Natural Mordants are critical in this process as they enhance and improve color quality with changes in the natural pigment of the flower & leaf and base colour of the fabric, resulting in unexpected results. This study aims to investigate the effects of pre-mordanting and post-mordanting on the color quality, shape, depth, fastness properties, and overall aesthetics of cotton fabrics printed with natural dyes derived from flowers and leaves. Flower and leaf impression printing, also known as floral impressionism or pounding, is an innovative technique that uses the natural shapes and colors of flowers to create unique prints on fabric. This eco-friendly method involves pressing fresh flowers or leaves into cloth, either by hand or using a hammer for the printing press, to transfer their intricate patterns and vibrant hues. As the textile industry faces scrutiny for its significant environmental impact, adopting sustainable practices like flower & leaf impression printing can revolutionize fabric printing and reduce pollution. Few benefits of Natural Printing, which contribute to both environment and Design Aesthetics are 1. Eco-Friendly Process ,2. Sustainable Fabrics,3. Minimal Waste, 4. Unique Aesthetic,5. Promoting Awareness, 6.Innovative.

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Creative Commons Attribution 4.0 and The Open Definition

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1. Eco-Friendly Process ,2. Sustainable Fabrics,3. Minimal Waste, 4. Unique Aesthetic,5. Promoting Awareness, 6.Innovative, 7.Carbon footprint reduction

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

numerous types of cybercrime are organized through the internet.this focuses the phishing attacks the most severe and dangerous cyberattacks on the internet followed by mock sites,to obtain the required data from people in question from other people of marked cybercrimes

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Phishing,cybercrime,mock sites

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Creative Commons Attribution 4.0 and The Open Definition