Volume 12 | Issue 3 |

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"A Study on Roles and Responsibilities of Auditors in Fraud Detection & Prevention and Factors influencing Fraud Detection", This study aims to analyze the origin of audits in India from the ancient medieval period to the present AI automated period, time constraints in finishing the audit and signing the financial statements, gaining insights and knowledge on how MNCs and highly complicated Companies manage their transactions and books for audits, further taking a next step towards the future, understanding how Artificial Intelligence (AI) can play a role in conducting an audit and lastly concluding the research by examining the auditors' role as watch-dogs to Companies, and how crucial part they play in Corporates and MNCs. This research is done by using both Empirical as well as theoretical way and data was collected by using a questionnaire and the same was analyzed using statistical and data analysis tools.

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Auditors, Artificial Intelligence, Automation, Watch-dogs to Companies.

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CHROMATOGRAPHIC METHOD DEVELOPMENT AND VALIDATION

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CHROMATOGRAPHIC METHOD DEVELOPMENT AND VALIDATION

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Artificial Intelligence (AI) is rapidly changing the banking landscape, creating significant opportunities and challenges. On the positive side, AI can make work more efficient, productive and productive, while analyti cs capabilities can also improve risk management through fraud detection and prediction. It provides person alized customer service through 24/7 chatbots and customized financial solutions, and even reaches unserve d customers through AI- powered tools. In addition, artificial intelligence transforms the economy by encouraging innovation and lea ding to the development of new products and services. But concerns continue. Automation can change jobs and lead to greater economic pressure. Ethical consider ations are important because AI algorithms can lead to unethical behavior if not designed properly. Security risks such as cyber attacks can lead to data leaks and financial losses. Over- reliance on technology can reduce people's attention and critical thinking, increasing risk. Additionally, data privacy issues need to be carefully considered. Overall, the impact of intelligence on the banking sector is very diverse. While it has the potential to be a po sitive change, addressing ethical concerns, adhering to strict rules and carefully planning its use are importan t to reduce impact, negative impact and ensure that AI benefits banks and their customers in the future. After the introduction of AI in banking, access to some banks is difficult and people are not willing to take risks in the early stages. The study data was collected from primary and secondary data sources. This study was conducted to find out how the adoption of AI in banks will impact customers and bankers, regardless of whether it actually helps them with their business or transactions. Various hypotheses were developed and evaluated to achieve the goal of a value proposition that benefits customers by simplifying transactions and bankers by reducing workload. We collected data for the study from both primary and secondary aspects of data. There are 112 baseline data collected from clients and 30 samples collected from bankers. For the study, a total of 142 pieces of primary data were collected from the perspectives of customers and bankers. Primary data was collected from the perspective of bankers of Axis Bank, ICICI Bank, Karnataka Bank and HDFC Bank. Secondary data from books, magazines and websites were used to obtain additional information. The statistical tools used for testing are chi-square, correlation, and regression. 222222

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Nil

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This paper investigates the specific influence of parental factors on career choices among higher secondary students in Marutharoad Panchayat. Marutharoad Panchayat, located in Palakkad district, serves as a unique context for understanding how parental dynamics intersect with career decision-making processes among adolescents in a semi-urban setting. The review examines studies focusing on the impact of parental occupation, education level, socioeconomic status, values, expectations, and cultural background on the career aspirations and choices of adolescents. Drawing upon quantitative research methods which is descriptive in nature, the survey method, this study examines the role of parental occupation, education level, socioeconomic status, values, expectations, and cultural background in shaping the career aspirations and choices of higher secondary students in Marutharoad Panchayat. Research indicates that parental occupation and education level are key factors influencing career choices, with parents often guiding their children towards professions perceived as prestigious or financially stable. Moreover, parental socioeconomic status can affect access to resources and opportunities necessary for pursuing certain careers. Additionally, parental values, expectations and cultural background greatly shape the career paths of adolescents, as parents may prioritize specific fields or professions aligned with their beliefs and aspirations for their children. Understanding the interplay between parental influence and local socio-cultural contexts, such as those found in Marutharoad Panchayat, is essential for developing tailored interventions and support mechanisms to empower adolescents in making informed and fulfilling career decisions. This study contributes to the growing body of literature on parental influence on career choice, offering insights specific to the Marutharoad Panchayat community and informing targeted strategies for career guidance and counseling initiatives. In this study it is evident that 61.7% of respondents choose the stream not out of personal interest and they are not having any determination about their future and it is clear that majority (68.3%) of students are not satisfied in studying this course. Majority (75%) of parent's educational attainment has not influenced their children as the parents are uneducated thus they are unable to influence their children in choosing a stream of subject. They may form opinion on the basis of prejudice, culture, media, newspapers etc. Majority (70%) of students has experienced academic stress from parental pressure as the parents compel them to study and score high marks. Parents have a great expectation on children, and it is imposed on children and leads to stress.

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PARENTAL INFLUENCE, CAREER CHOICE, HIGHER SECONDARY STUDENTS

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Dye-sensitized solar cells (DSSCs) have emerged as a promising and sustainable alternative to traditional photovoltaic technologies. This study elucidates the pivotal role of one-dimensional titanium dioxide (1-D TiO2) nanostructures as photoanodes in DSSCs. The distinctive morphology of 1-D TiO2, including nanotubes or nanorods, provides an expanded surface area, facilitating efficient light absorption and dye adsorption. The inherent one-dimensional architecture promotes accelerated electron transport, minimizing recombination losses and enhancing charge collection efficiency. Additionally, 1-D TiO2 structures exhibit superior charge carrier mobility, reducing trapping sites and enhancing electron diffusion pathways, thereby improving overall stability and performance. The scalability and cost-effectiveness of synthesizing 1-D TiO2 nanostructures underscore their potential for large-scale DSSC production. This research emphasizes the significance of 1-D TiO2 as a promising photoanode material, offering a pathway for advancing the efficiency and viability of dye-sensitized solar cell applications.

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Photovoltaics, Dye-Sensitized Solar Cell, 1-D TiO2 photoanode, TiO2-Nanorod, TiO2-Nanowires, and TiO2-Nanotubes

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Agriculture is the primary source of the nation's economic expansion and development. One of the most important improvements in our nation has been the development of agriculture. Most of the paddy farmers are dependent on agriculture for their livelihood. So there is a need for the cognizance of agricultural schemes for the welfare of paddy farmers, as their prevalence improves the economic status of the paddy farmers in Chittur taluk. In their paddy field, they face a lot of issues in cultivation practices, such as seasonal shortages of labor supply, a lack of irrigation purposes, and the use of fertilizers and pesticides. The study assessed the cognizance of paddy farmers about agricultural schemes and cultivation practices with reference to Chittur taluk, Palakkad. It is quantitative research and descriptive research design was used to describe the research problem. The sample size constitutes 60 samples in Chittur taluk, selected on the basis of simple random sampling. In this study, both primary and secondary data were used. The structured interview schedule method was used as the tool to collect primary data for the study and consists of 53 closed-ended questions. Secondary data have been collected from research studies, articles, journals, websites, etc. The results are analyzed and interpreted through Excel and represented in the form of tables, bar diagrams, and pie charts. From the study, the major findings are that 63.33 % of the respondents are aware of the new agricultural schemes, and 36.67 % of the respondents have no idea about the agricultural schemes launched by the government. The facts from the study show that debt from paddy cultivation is a major problem faced by farmers.

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Cognizance, paddy farmer, agriculture scheme .

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This paper investigates the evolving landscape of customer satisfaction towards electric bikes among the global shift towards sustainable transportation. Through a comprehensive review of existing literature, the main objectives of this study are: To study the evolution of electric vehicles in India, to study the government framework for promoting electric vehicles in India, and to examine the role of government policies, marketing strategies, and technological advancements in shaping customer perceptions and purchase intentions towards electric bikes. Additionally, the study aims to explore the advantages of electric vehicles over ordinary fuel-based vehicles and to analyse and examine the satisfaction level of electric vehicle users in Hassan city, Karnataka. The geographical area of Hassan City was selected using the convenience sampling technique. The data collected from the respondents include aspects such as price, ease of riding, speed, mileage, maintenance cost, and running cost of electric bikes. This paper aims to provide valuable insights for automakers, policymakers, and stakeholders to enhance the adoption and acceptance of electric bikes in the market.

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customer satisfaction, Government policies, Technological advancement, Hassan City

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This study aimed to evaluate the phytochemicals and antimicrobial properties of leaf extracts of four plant species - Ficus Benghalensis, Ficus Krishnae, Calotropis Procera, and Alstonia Scholaris. Methanol and chloroform were used as solvents for extraction, and preliminary phytochemical investigation showed the presence of alkaloids, saponins, tannins, phobia tannins, flavonoids, carbohydrates, free amino acids, cardiac glycosides, steroids, and phytosterols and revealed the presence of various bioactive compounds. Antimicrobial activity was tested against six bacterial strains (Bacillus subtilis, Bacillus coagulants, Escherichia coli, Staphylococcus aureus, Pseudomonas aeruginosa, Proteus vulgaris) and two fungal strains (Candida tropicalis, Saccharomyces cerevisiae) using the agar well diffusion method. Results showed that methanolic extracts had better antimicrobial activity than chloroform, although all extracts showed activity against the microorganisms tested. These findings indicate that the leaf extracts of these plants contain natural products with potential pharmaceutical applications.

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Phytochemicals, antimicrobial activity, methanol, chloroform, microorganisms, pharmaceutical, vitamins, metabolites, Ayurveda, disease.

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This study delves into the quality of work life (QWL) at a city-based hospital in Palam Vihar, Gurugram. The research aims to understand the factors influencing employees' QWL, including motivation, job satisfaction, leadership, grievance handling, and stress levels. The study also explores the impact of QWL on organizational commitment and performance. The methodology involves a comprehensive survey and analysis of employee perceptions. The findings provide valuable insights into the QWL dimensions and measures to improve QWL, such as employee involvement, quality circles, and communication. The study concludes with recommendations for enhancing QWL and fostering a positive work environment.

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Quality of Work Life, Employee Satisfaction, Organizational Commitment, Hospital Management

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