Volume 12 | Issue 8 |

 Abstract

This study was conducted to assess the strengths and weaknesses of the Simplified Tax for Small Taxpayers (ISPC). This study also tries to analyses to what extent after 13 years the political reasons that lead to the establishment of ISPC regime were accomplished or not since its entry into force. The study adopted Desk Review Study method conducted at Mozambique Revenue Authority. The paper has identified problems caused by taxpayers shift from others tax to the ISPC that tax erosion, fragility in monitoring the taxpayer's compliance, difficulties to calculate the trimestral volume of sales and related tax due. The study has used both primary and secondary sources of data. Using random sampling method 30 top and lower managers of the ISPC were selected from a total population of 120 officers, to share their expertise and experience with 96% return rate. The major findings are: The ISPC need to revised and improved in order to target the real segment of small taxpayers, lower the threshold limit, allow monthly payment of the tax, fixed amount of tax irrespective of the volume of sales, timely filling of the monthly volume of sales.

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 Keywords

Mozambique Revenue Authority, Simplified Tax for Small Taxpayers, (ISPC)

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Creative Commons Attribution 4.0 and The Open Definition

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Leaf disease detection is an important task in crop management and can be done with the help of Convolutional Neural Networks (CNNs). CNNs are a type of artificial neural network designed specifically for image recognition tasks such as detecting patterns in images. In this paper, we propose a CNN-based method for plant disease detection which uses an available dataset to extract features from an image of a plant and then classifies it into one or more disease classes. We also found that our model was able to accurately identify subtle differences between diseased plants compared to healthy ones - something traditional methods were not capable of doing on their own. The proposed method can be used for real-time use in crop management as it helps reduce crop loss and increase yields by detecting diseases early before they spread further.

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Leaf disease Detection, Crop Management, CNN, Image Recognition

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The hassle of ultimate reality is one of the most important problem in the archives of Philosophy. Each religious group follows the code of habits and beliefs prescribed in their respective religion. In this paper we will deal with comparative discussion about the concept of the God of the two Indian saint Philosophers Muhammad Iqbal and Sarvepalli Radhakrishnan. Radhakrishnan represents the Hinduism and Iqbal represents the Islam . The integral motive of writing this article is to find out the extensively time-honored dialogues and concept of the God of two said philosophers. Their questioning of God hint our positive factors of have confidence which would lead ultimately to interreligious common platform. So with strategies we have considered the concept of God in Hinduism and Islam from authentic sources. When taking of a Unitarian concept of God , there is absolutely one Supreme Deity in both the metaphysical world views. Be it the Brahman of Vedanta or Allah of Islam, it is one and the equal thing. People associated to each and every the religions ought to apprehend this which have to raise them close. It is proper that there are pantheistic inclinations in Hinduism on the other hand a huge extent of Sufis or Muslim mystics in Islam in addition believed in some form of pantheism which is seen as Wahdat ul Wujood. Henotheism is moreover a vicinity of Hinduism which performance revering or worshipping in lower deities with the agree with in a Absolute Divinity. But most of the Hindus understand that these lesser gods and goddesses are manifestations of the One Divine Being. And we hope our research will carry each and every the adherents close.

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 Keywords

God, Absolute, Hinduism, Islam, Faith etc .

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This paper presents a novel heuristic algorithm designed to optimize path reconfiguration and dynamically provision Quality of Service (QoS) within Passive Optical Device Switch (PODS)-based Data Center Networks (DCNs). In response to the increasing demand for high-bandwidth and low-latency services, particularly in environments characterized by mixed traffic types, the proposed solution aims to overcome the limitations associated with traditional packet-switching networks. The PODS architecture, which integrates an Arrayed Wave Guide Router (AWGR) and a control unit, intelligently manages the allocation of packets into service-specific buffers. The heuristic algorithm enhances this process by reallocating packets to alternate buffers within the same or different service classes when the initially requested buffer is unavailable. Furthermore, it dynamically reconfigures the transmission path to ensure uninterrupted service, thereby maintaining QoS standards across varying traffic loads. To validate the efficacy of this approach, a laboratory test bench model was constructed using 7 Top of Rack (ToR) switches connected to Raspberry Pi modules, simulating a realistic data center environment. The experimental results reveal that the optimal configuration is achieved with 14 buffers per ToR switch, resulting in 0% blocking for high-priority real-time traffic and an overall blocking probability of just 18.3%. These findings underscore the potential of the PODS-based architecture to significantly enhance network performance, scalability, and reliability in next-generation data centers.

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 Keywords

Optical DCN, AWGR, QoS Provisioning, Wavelength Assignment

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Abstract Anita Desai is one of the major Indian English women novelists. She belongs to the first generation of women novelists like Shashi Deshpande and Kamala Markandaya. She has published 17novels and novellas and four collection of short stories. Cry the Peacok, Where Shall We Go This Summer? Feasting, Fasting are her early novels. Rosarita is her eighteenth novella which succinctly reveals the relationship between a daughter and her mother who she remembers as a child. The narrative technique she adopts that she narrates in the second -person technique which is unique in itself. A stranger indirectly pictures her mother and finally she comes to know the truth of her mother being an artist.

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Keywords: Desai, Indian Engish, Novellla, relationship, daughter and mother., second-person narrative technique, unique,

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Government of India started EXIM bank of India in 1982 under the Export-Import Bank of India Act 1981 for the purpose of facilitating financing and promoting India's international trade. The bank assists Indian Joint ventures in third countries and also conducts export market studies. This paper tries to understand the role of Exim Bank in the development of international trade.

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Bills of Exchange Act, Exim, export, import, cheques.

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Surveys on the seasonal fluctuation of Aedes aegypti were under taken in some areas of Dehradun during January to December 2023. The Aedes aegypti population was present to be prevalent in all the sites in Dehradun. Water containers, over head tanks, discarded tires, tin cans, bucket, flower pots Coolers were found to be the preferred breeding habitats of Aedes mosquitoes in these areas. The adult mosquitoes prefer to rest shaded place such as under furniture, laundry areas, ceilings, cupboards etc. Out of 2465 houses surveyed for immature stages of Aedes 439 houses were positive and a total 1652 containers were search out of them 338 containers were reported positive for Aedes aegypti. The house, container and breteau index were increased during the post- monsoon season. The House Container and Breteau indices was very high (40.91%, 48.07% and 22.73%) in ISBT locality during September 2023.

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Aedes aegypti, Dehradun, House Index, Container index, Breteau ndex

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A society which claims to be liberal and democratic must reflect its ideals in the constitution and in the social behavior of people. It has to be inclusive. In India we discuss about weaker section of the society -women children sc and st and the policy makers show much concern about these groups. There is another group which needs our attention. They are Transgender. Life of a transgender is full of traumas and oppression. In this paper I aim to discover the constitutional and social status of transgender in India. Does our constitution discriminate transgender? What kind of treatment and thought is given to this group in Our constitution? Is there any special mention of this group? Further this paper makes an effort to explore how our society accommodates Transgender? Are we bias towards them? The present study is undertaken to describe and analyze in India recent constitutional and social status of Hijra or Transgender. It also suggests ways how to improve and develop these marginalized people by bringing new laws and making social reforms and awakening for their right. It adopts descriptive method. The paper concludes that more than constitutional aspect it is approach of the society towards transgender which needs to be amended.

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Transgender Persons (Protection of Rights) Act, 2019, Gender identity, social exclusion, Legal recognition, Discrimination, Reservation policies, Healthcare access, Education rights, Employment opportunities, Human rights.

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The complicated chemical reactions involved in the production of the newer drug delivery systems have mainly impeded efforts to build successful targeted drug delivery systems for a prolonged duration of time. Nanosponges, a recently created colloidal system, have the potential to overcome issues with medication toxicity, decreased bioavailability, and drug release over a wide area because they can be modified to work with both hydrophilic and hydrophobic types of drugs. Nanosponges are small sized with a three-dimensional network having a porous cavity. They can be prepared easily by crosslinking cyclodextrins with different compounds. Due to Cyclodextrin's outstanding biocompatibility, stability, and safety, a number of Cyclodextrin-based drug delivery systems have been developed promptly. The nanosponge drug delivery system possesses various applications in various ailments such as cancer, autoimmune diseases, theranostic applications, enhanced bioavailability, stability, etc. This review elaborates on benefits and drawbacks, preparation techniques, factors affecting their preparation, characterization techniques, applications, and most current developments in nanosponges.

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Tiny, Cyclodextrins, polymers, DNAzyms.

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Creative Commons Attribution 4.0 and The Open Definition

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Women play a very crucial role in the development of economy and society. Woman is the planner of the family, leader, trainer and supplier of labour power playing a crucial role in the upliftment of industry, agriculture and service sector. But the status of women is so poor and incidence of poverty is more on woman only. Empowering the women is the only practical solution for all the problems. If a woman is empowered and educated her potential power can be utilized for the development of the economy. This article mainly focuses on the importance of empowering women, the major role played by women in the country, various government schemes provided for women empowerment etc.

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Empowerment, confident, self-respect, women, gender equality.

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Creative Commons Attribution 4.0 and The Open Definition