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Analysing the impact of the taxation law amendment of 2019 on corporate taxation in India
The Taxation Law (Amendment) Act, 2019 in India has brought major changes in the taxation revenue as well as in legal provisions. The actual ground reality of the Amendment on a microeconomic level is unknown, but a correlation analysis on macroeconomic indicators show that there is a high positive correlation between the corporate tax revenue and the GDP growth. The author also interlinks the effects of tax cuts on the economy with privatization and how it can mitigate the risks of tax evasion. There is a generalized misconception with privatization that it leads to a significant loss in taxation revenue. The study shows that in fact, privatization helps to expand the earnings of the Government by widening the taxation structure and slab, which the author has found through statistics. It is high time to have strong regulatory measures to prevent tax evasion by encouraging more corporate entities to become a part of the tax base. Indian Institute of Finance. -
Lignocellulosic biomass for biochar production: A green initiative on biowaste conversion for pharmaceutical and other emerging pollutant removal
Lignocellulosic waste generation and their improper disposal has accelerated the problems associated with increased greenhouse gas emissions and associated environmental pollution. Constructive ways to manage and mitigate the pollution associated with lignocellulosic waste has propelled the research on biochar production using lignocellulose-based substrates. The sustainability of various biochar production technologies in employing lignocellulosic biomass as feedstock for biochar production not only aids in the lignocellulosic biomass valorization but also helps in carbon neutralization and carbon utilization. Functionalization of biochar through various physicochemical methods helps in improving their functional properties majorly by reducing the size of the biochar particles to nanoscale and modifying their surface properties. The usage of engineered biochar as nano adsorbents for environmental applications like dye absorption, removal of organic pollutants and endocrine disrupting compounds from wastewater has been the thrust areas of research in the past few decades. This review presents a comprehensive outlook on the up-to-date research findings related to the production and engineering of biochar from lignocellulosic biomass and their applications in environmental remediation especially with respect to wastewater treatment. Further a detailed discussion on various biochar activation methods and the future scope of biochar research is presented in this review work. 2024 Elsevier Ltd -
Investigation on the analysis of integration of IoT and AI technologies with information security for advanced education 4.0
This research examines the integration of emerging technologies in the form of the Internet of Things and Artificial Intelligence in driving forward to the educational application of Education 4.0. The systematic meta-analysis study provides evidence in the transformative capability of these technologies regarding attendance, performance, and learning pathway. The systems implementation was in the form of IoT sensors to capture and record student attendance, while the use of Artificial Intelligence based on machine learning models such as Support Vector Machine, Artificial Neural Network, k-Nearest Neighbors, and Decision Tree generated a personalized recommendation for the academic improvement or sports activity to be participated as an extracurricular activity. The performance evaluation of these models was illustrated for accuracy to correctly predict student responses related to the provided recommendations. The findings of implementation suggest the systems significant impacts given the augmented performance achievement with respect to academics and sports is the result of the implementation. It was measured comparing students performance before and after system implementation to capture the interpretation of student improvement regarding the use of the implemented system. The findings indicated that the systems implementation contributed to the increase in academic improvement from 65% to 75% and sports performance from 55% to 70% depending on student response to the provided academical or extracurricular recommendations. Such findings confirm an overall improvement in performance based on the use of the presented system. Taru Publications. -
Long Term X-Ray Spectral Variations of the Seyfert-1 Galaxy Mrk 279
We present the results from a long term X-ray analysis of Mrk 279 during the period 2018-2020. We use data from multiple missions - AstroSat, NuSTAR and XMM-Newton, for the purpose. The X-ray spectrum can be modeled as a double Comptonization along with the presence of neutral Fe K? line emission, at all epochs. We determined the sources X-ray flux and luminosity at these different epochs. We find significant variations in the sources flux state. We also investigate the variations in the sources spectral components during the observation period. We find that the photon index and hence the spectral shape follow the variations only over longer time periods. We probe the correlations between fluxes of different bands and their photon indices, and found no significant correlations between the parameters. 2024. National Astronomical Observatories, CAS and IOP Publishing Ltd. -
Can Hubble tension be eased by invoking a finite range for gravity?
The estimation of the Hubble constant in the past few decades has increasingly become more accurate with the advancement of new techniques. However, its value seems to depend on the epoch at which the measurements are made. The Planck estimate of the Hubble constant from the observations of the cosmic microwave background radiation in the early universe is about 67km\s\Mpc, whereas that obtained from the distance indicators at the current epoch is ?73-74km\s\Mpc. This discrepancy between the two groups of measurement is termed as the Hubble tension which has gained much attention in the past few decades with growing significance as measurements from both, the early and the late universe, studies continue to produce results with increasing precision. In this work, we propose a modification to gravity by considering a finite range gravitational field as an alternate explanation for this discrepancy in the value of the Hubble constant. 2024 World Scientific Publishing Company. -
Vigilance and surveillance reinforced using mathematical approaches in object tracking techniques
Visual tracking is crucial to the study of object recognition and has been utilized in a variety of realistic settings, such as robotics, traffic monitoring, self-driving automobiles, forensics, and more. This research concentrates on techniques for counting the total number of individuals entering or exiting a space under the watchful eye of a camera. The techniques described here can detect the number of persons in a scene, both for a single individual and for many passers in front of the camera. With the aid of surveillance that use the centroid concept, an effective solution has been devised for monitoring. Secondly, in this study, object tracking methods utilising deep learning are also reviewed and analysed. This study also compares the effectiveness of various algorithms on the LaSOT, VOT2015, VOT2016, VOT2017 and OTB2015 tests. 2024, Taru Publications. All rights reserved. -
SIGNIFICANT DIFFERENCE, CULTURAL DISTANCE, AND CULTURAL HUMILITY IN CHILDRENS MEDIA RESEARCH
The study of children, adolescents, and media (CAM) places a special emphasis on the welfare of young audiences and the media that socially, culturally, and historically constructs their identity, knowledge, and understanding of themselves and the world around them. CAM scholars form a legion of worriers and warriors focused on making the world a better place for children to live and learn (Jordan, 2021, p. 147). This legion spans the world, embodying the three traditional realms of media studies (audience, texts, and institutions) as a microcosm of media studies (Lemish, 2015, p. 1) and crosses disciplinary, theoretical, and empirical boundaries. As such, CAM scholarship can sometimes be difficult to find since it is often located in many different disciplinary journals and books as well as in proprietary industry reports. Lemish (2019) spoke of her journey in finding a home for her childrens media research and calls for the need for deeper internationalization of CAM that can account for the variance of childrens lives and the structural forces that shape the market and content of childrens media. This special issue contributes to this vision and highlights CAM research produced outside of a Western, educated, industrialized, rich and democratic (WEIRD) society (Jordan & Prendella, 2019). Moreover, it allows for a space to reflect on CAM scholarship as a whole and future directions for consideration. Lets explore some of the limitations in existing childrens media research and ways in which international collaboration can help to mediate some of these concerns. (2023). All Rights Reserved. -
Exploring the influence of KOH electrolyte concentration on the electrochemical properties of Co3O4-GO nanocomposite
In this study, we investigate the electrochemical performance of Co3O4-GO nanocomposite, synthesized via a hydrothermal method, as a function of electrolyte concentration. XRD, Raman, SEM, TEM, XPS, and BET techniques have been employed to examine the structural, microstructural, chemical states, and specific surface area characteristics of the composite material. According to SEM micrographs, the aggregated particles have a sheet-like morphology, and these sheets have been assembled into clusters. Using N2-adsorption/desorption isotherms, the pore volume, diameter, and specific surface area of composite were determined to be 0.24 cm3/g, 15 nm, and 63 m2/g, respectively. Based on cyclic voltammograms (CVs) recorded at different scan rates and electrolyte concentrations, the working electrode demonstrated pseudocapacitance behavior. The specific capacitance (Cs) of the fabricated electrode was estimated from GCD curves recorded at different current densities and electrolyte concentrations. For 1 M KOH solution, Cs of the composite electrode is found to be 258 F/g at 1 A/g, and this value drops to 222 F/g at 5 A/g. Furthermore the composite electrode's Cs decreases with increasing electrolyte concentration at a specific current density. The study indicates that 1 M of KOH electrolyte is the optimal electrolyte concentration for optimal energy storage. 2024 Elsevier Ltd -
Is asteroid 33 Polyhymnia a dark matter (DM) degenerate object?
Polyhymnia (33 Polyhymnia) is a main belt asteroid in our solar system with a diameter around 54km. The density of asteroid 33 Polyhymnia, located in the main asteroid belt, is calculated to be 75g/cc. Researchers have speculated the possibility that Polyhymnia could be composed of high-density superheavy elements near atomic number 164. Here, we propose that Polyhymnia could be an asteroid composed of degenerate dark matter (DM) and there could be many such asteroids in our solar system. (This is following our earlier work suggesting that Planet Nine could be such an object.) The Author(s), under exclusive licence to SocietItaliana di Fisica and Springer-Verlag GmbH Germany, part of Springer Nature 2024. -
Brand anthropomorphisms impact on real estate purchase decisions of young buyers in India and the underlying reliance on spatial memory
Purpose: Assessing anthropomorphic tendency in relation to real estate purchase decisions and analysing the elements of friendliness, aggressiveness, pleasure and arousal as a link to the spatial memory of the consumer. This study aims to help brands and advertisers in the real estate industry to create meaningful consumer relationships by using elements that are associated with positive spatial experience. By formulating a detailed questionnaire with adapted variables from proven research and a multilayered approach of theoretic and practical analysis, this paper situates the identified variables in the plane of space and customer experience. Design/methodology/approach: By using structural equation modeling, this study analyses a sample data of 411 consumers and their response to elements of housing. Findings: The findings of this study showed that variables of friendliness, aggressiveness, pleasure and arousal significantly impact consumers real estate purchase decision; however, anthropomorphic tendency does not have a significant impact. Through theoretical analysis, it was found that spatial memory may have a role in the visual and display of the variables. Originality/value: The merit of this paper lies in the discussion it has raised with regard to the intersection between theoretics of space and the chosen variables. In the field of business and management, often philosophical implications of spatiality may not be actively associated with numerical computation. This paper not only looks at brand anthropomorphisms impact on real estate purchase decisions but also looks at friendliness and other mentioned variables as significantly impacting purchase decisions and linked to memory, space and affiliation. 2023, Emerald Publishing Limited. -
Dimensions of Brand Equity: A Hybrid Approach
Subjectivity and emotionality of a brand influence the subconscious motivation of customers. It determines brand loyalty, value of the brand, and sustainability of relationship with the customers. This study explores the qualitative dimensions of brand and aims to analyze the impact of qualitative dimensions of a brand on brand equity. In the present study, a sample of 450 respondents were taken who have positive inclination towards Apple iPhone. The variables of the study were extracted using qualitative research while data were processed using SPSS 20 statistical software. The hybrid approach is used in the study as it delivers better result. The proposed model was validated and the results of the study depict that brand friendliness, emotionality, brand trust, and alignment with the brand personality significantly influence brand equity. The study brings important insights about invisible, intangible, and subjective attributes of the brand. The study can be further used to build another inclusive model by incorporating both qualitative and quantitative aspects of the brand. 2022 KJ Somaiya Institute of Management. -
A novel technique for leaf disease classification using Legion Kernels with parallel support vector machine (LK-PSVM) and fuzzy C means image segmentation
Detection of plant disease and classificationare being investigated in many parts of the worldto save precious medical plants from becoming extinct.Major problem in this task, include the lack of advanced and technology driven solution. Manual identification is often time-consuming and prone to inaccuracies. Therefore, there is an urgent need for an automated and efficient method that can accurately identify and classify plant diseases. This article focuses on detecting the disease through classificationthrough a new technique using leaf images for automatic classification. This paper proposes a novel segmentation technique using Fuzzy C means and Particle Swarm Optimization for effective segmentation of leaf images and feature extraction that can help in classification of disease.The approach emphasizes on the integration of techniques such as image processing, segmentation and feature extraction and finally the classification, which offers a comprehensive solution for the disease detection. The work leverages on the advantages of Legion Kernels and Parallal support vector Machine (LK-PSVM) clubbed with fuzzy C means Image segmentation to offer a framework that can handle diverse leaf images and which can effectively differentiate the type of the disease.The proposed method LK-PSVM combined with Fuzzy C means presents a novel approach that is significantly deviated from the conventional methods of leaf disease classification.The proposed wok brings an integrated framework which can synergistically combine the Legion Kernels with the PSVM technique coupled with Fuzzy C Means Image segmentation which can handle the issue of overlapped data sets and support vector machines are used to handle the situation where the number of dimensions are more than the number of samples, which is more probable in the classification problem under consideration.By integrating these components, the proposed method achieves more accuracy and robustness when compared to the existing methods in the literature. The segmentation is carried out using PSO after pre-processing of images. The Gaussian functions are used to eliminate the background subtraction. Different features of the images are then computed. A total of 55,400 images were used for the experiment consisting of various plants leaves spreading across 38 labels. A classifier is then proposed using Machine learning methods for the detection of disease in apple fruit leaves. The experiments prove that the proposed method have high degree of classification accuracy when compared to existing methods. The proposed method not only cater to the need in terms of accuracy but also making it scalable for different types of leaves. 2024 The Authors -
Experimental and finite element analysis of thermal stress on thermal spray coated AISI 304 stainless steel specimen using low cost solid lubricant
The scope of this work is to investigate the thermal stress on the CaF2 coated AISI 304 stainless steel substrate using both finite element analysis and experimental method. The influence of temperature and coating thickness on the thermal stress was investigated by conducting the test at different temperatures ranging from 100C to 1000C and by varying the coating thickness at 250, 350 and 450m. Stoneys equation was then used to investigate the thermal stress analytically and the finite element analysis results were then compared with the analytical results. From the experimental results it was found that the specimen coated with 450m coating thickness has better resistance to thermal stress compared to other samples taken for investigation. The experimental results were then validated to confirm the effectiveness of the coating thickness by conducting a confirmation test using thermal shock test to validate the results experimentally. The samples after the thermal shock test were examined using SEM, revealing numerous cracks, voids and peel off of the coating as the major reason for higher thermal stress on samples coated with 250 and 350m. The Author(s), under exclusive licence to Springer-Verlag France SAS, part of Springer Nature 2023. -
Young consumers' green marketing orientation: role of customer citizenship behaviour in determining real estate purchase intention in India
Purpose: The purpose of this paper is to assess green marketing as an influential factor in the purchase of real estate. In this study, the consumer citizenship behaviour of young individuals will be studied with an assessment of real estate purchase intention, strategic green marketing orientation (GMO) and tactical GMO. Design/methodology/approach: The sample frame consists of young consumers from Indias metropolitan cities. The respondents were in the range of 18 to 35 years of age. These cities provide a high standard of living, more career options and better educational opportunities. Five separate sections of a standardised questionnaire were used, and a structural equation model was used to assess a total of 393 valid replies. Findings: Green marketing impacts the behaviour that influences the desire of young customer to buy green real estate. Research limitations/implications: As the focus of this study is primarily on major cities, future research may study similar behaviour in non-metropolitan cities. The study can also be conducted among consumers of other age groups. Originality/value: The originality, to the best of the authors knowledge, exists in examining how young consumers opinions about green marketing impact their intentions to purchase green houses and real estate in India. This study will be accessible to all parties involved in the housing and real estate industries. 2023, Emerald Publishing Limited. -
Assessing global perceptions of India: Policy implications drawn from foreign tourism narratives
This study scrutinizes Indias growing appeal as a tourist destination, accentuated by government initiatives and innovative tourism policies like the e-visa program, Incredible India Campaign 2.0 and digital advancements in the travel sector. With the diminishing impact of COVID-19, there is a noticeable surge in various forms of tourism inbound, outbound and domestic. The primary focus is to understand the driving factors behind the choice of India as a destination for inbound tourists. This research delves into these motivations, providing a global perspective on Indias attractiveness. A mixed-method approach was employed, utilizing convenience sampling for data collection. The quantitative analysis was based on a survey, informed by a literature review, comprising 390 respondents from 10 diverse Indian destinations. Additionally, 25 qualitative interviews were conducted, aiming to enrich and triangulate the quantitative findings. Exploratory factor analysis (EFA) revealed five predominant motivations among inbound tourists: culinary interests, spiritual pursuits, budget-consciousness, cultural curiosity and natural allure. These findings were substantiated through thematic analysis. The outcomes have significant practical ramifications for destination managers and tourism policy developers in India. By understanding these key motivators, they can devise targeted strategies for enhancing the appeal of India to these specific tourist segments. This study not only aids in refining tourism promotion efforts but also contributes to the academic discourse on tourist motivation offering a fresh international perspective on Indias image as a tourist destination. by the author, licensee University of Lodz Lodz University Press, Lodz, Poland. -
Young adults experience of housing and real estate chatbots in India: effort expectancy moderated model
Purpose: This study aims to recognize the role of information system (IS) model on young adults experience of housing and real estate chatbots. This model of IS takes into account the quality of information, the quality of system and the quality of service. Design/methodology/approach: This study uses a sample frame for analysis which comprises young adult population in India, i.e. between the ages of 18 and 35. A questionnaire consisting of five components was used to collect information in a structured manner. The 386 responses thus collected were analysed using the structural equation model. Findings: It was found that there is a significant influence of the quality of information, quality of system and quality of service on young adults experience of housing and real estate chatbots. The findings also showed that there is moderation role of effort expectancy between the quality parameters and young adults user experience of housing and real estate chatbots. Research limitations/implications: This study focusses exclusively on the young adults from various parts of India. Future research can consider larger population categories across age groups and across sectors employing chatbots. Practical implications: This study will enable in-depth understanding of IS model quality dimensions relation with the user experience. In particular, housing and real estate organisations will profit from the expanded usage of artificial intelligence through chatbots for user correspondence and communication. Originality/value: To the best of the authors knowledge, this study is first of its kind, as it investigates how IS model quality dimensions affect the young adults experience of housing and real estate chatbots in India. This study also ventures into identifying the moderation role of effort expectancy between the quality dimensions as per IS model and young adults experience of housing and real estate chatbots. This study will be useful for the stakeholders of housing and real estate industry. 2023, Emerald Publishing Limited. -
Does Haryana's SHG Participation Help the Quality of Life of Dalit Women? An Approach Based on Composite Index and Treatment Effect
This study aimed to assess the impact of Self Help Groups and their specific interventions, such as vocational training programmes and the use of loans in productive means, on the empowerment of Dalit women of Haryana. A selected control group from OBCs was studied, and it was shown how the livelihood interventions of Self Help Groups bridged the gap between SC (Dalit) and OBC women beneficiaries. The study selected four districts from Haryana with an equitable distribution of SC and OBC women beneficiaries and 360 respondents with equal distribution of SC and OBC women beneficiaries from Haryana and used a Likert scale data for the analysis. Principal component analysis (PCA) and treatment effects were carried out using the propensity score matching method (PSM), the composite index for women's economic empowerment was inferred, and important empowerment factors were identified in Haryana. Results compared and contrasted the implications for different social groups and districts selected for the study and concluded that Self Help Group interventions significantly affected the women empowerment of both social groups and uplifted the Dalit women beneficiaries to the level of OBC women in Haryana. A large number of training programmes are to be conducted to promote more small businesses and micro-enterprises. 2024, Creative Publishing House. All rights reserved. -
Unveiling the Role of Psychological Pain within Informal Institutions in Addressing Intimate Partner Violence
This study redefines the exploration of Intimate Partner Violence (IPV) by emphasizing psychological pain as the pivotal element of trauma, shifting away from focusing solely on aftermath experiences. Psychological pain has been considered as a core area for this research through the lens of biopsychosocial model and unbearable psychache. These theoretical approaches examine psychological pain as the foundational factor in subsequent victim experiences and reactions involved in intimate partner violences (IPV). Utilizing an in-depth case study method, it rigorously analyzes a victim's narrative within the IPV realm, detailing the intricate connection between psychological pain and resulting trauma. The participant of this study is visually impaired and the perceived pain and its intensity in the context of disability have also been analyzed. This pain significantly influences victimization and exacerbates physical suffering. IPV, trauma, and visual impairment intersect, creating complex challenges for individuals and communities. The paper discusses pain and IPV in the context of informal institutions and their complementary or challenging roles. By emphasizing psychological pain as the core of trauma dynamics, this research redefines the understanding of pain involved in IPV. The insights gained can contribute to the crucial implications for interventions among survivors in the realm of intimate partner violence. 2024 by authors, all rights reserved. -
Wear and Friction Behaviour of Aluminium Metal Matrix Composite Reinforced with Graphite Nano Particles for Vehicle Structures
In the current research work, AA7050 a marine aluminium alloy was reinforced with the nano graphite particles processed through stir casting technique. The scanning electron microstructure reveals that the nano particles were uniformly distributed over the matrix material and the hardness of the composites increase with raise in weight percentage of Gr particles owing to the Hall-Petch effect. The wear experiments were conducted by varying reinforcement, load, velocity, distance and temperature. The experimental runs were designed using the L25 orthogonal array in which wear, coefficient of friction and worn surface hardness were recorded as response. The wear resistance of the composites increases with raise in the graphite content attributed to the formation of mechanical mixed layer, the wear rate transfer from mild to severe when there swift in temperature from 100C to 150C. The worn surface hardness of the composites was higher than the as cast composites owing to the presence of Fe on the surface confirmed through the EDAX mapping. The composites were optimized using the modified PROMETHEE optimization technique and results revealed that AA7050 reinforced with 8% Gr particles showed best result and recommended for the marine sector. 2024. Carbon Magics Ltd. -
Tailoring a Multifunctional PEDOT/Co3O4-CeO2 Composite for Sustainable Energy Applications
Energy sources play a crucial role in the development of the society. The gargantuan depletion of fossil fuels creates new glitches in the routine activities of human beings. Electrocatalysts can efficiently produce and store energy and, therefore, have the potential to alleviate this situation. A multifunctional electrocatalyst, Poly (3,4-ethylenedioxythiophene)/cobalt oxide-cerium oxide(PEDOT/Co3O4-CeO2), is synthesized by incorporating mixed metal oxide to 3,4-ethylenedioxythiophene (EDOT) using the in situ chemical oxidative polymerization method and is employed for both energy production and storage applications. The successful synthesis of the catalyst is confirmed through various characterization techniques. The composite shows a specific capacity of 617.8Cg?1 and a specific capacitance value of 1298.1Fg?1. The hydrogen evolution reaction (HER) analysis shows that the composite requires a low overpotential of 163.1mV at a current density of 10mAcm?2. Synthesized electrocatalysts can effectively handle the energy related issues prevailing in the society. 2024 Wiley-VCH GmbH.