Volume 14 | Issue 9 |

 Abstract

Abstract The Goods and Services Tax (GST) is one of the most significant reforms in India's indirect tax system. Introduced on 1 July 2017, GST sought to integrate multiple central and state indirect taxes into a common destination-based framework. This article examines the influence of GST on business performance, tax compliance, transaction transparency, working-capital management and formalization of enterprises in India. The study uses a conceptual and secondary-data approach based primarily on official Government of India and GST Council materials. The analysis indicates that GST has strengthened invoice-based reporting, encouraged digital record keeping, reduced cascading through input tax credit and supported inter-state trade. At the same time, enterprises continue to face challenges related to compliance complexity, reconciliation, regulatory changes, classification and technology dependence. The article argues that the long-term effectiveness of GST depends not only on tax-rate rationalisation but also on stable rules, simple procedures, effective grievance redressal and taxpayer-oriented digital systems. It concludes with recommendations for policymakers and businesses to improve compliance efficiency and strengthen the contribution of GST to sustainable economic development.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Keywords: Goods and Services Tax, GST, Tax Compliance, Input Tax Credit, Business Performance, Digital Taxation, Formalization, India.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Grasses are spread across vast areas of land and are grown in all climatic conditions. The grass family Poaceae is of major economic and ecological importance. It is the simple most important family of flowering plants for the survival of mankind. Grasslands are the chief sources of genetic material required for our ever-increasing demand for food and fodder. These resources are depleting day by day because of anthropogenic activities. The objective of this study was to prepare a checklist of grasses growing in the study area during the period of Dec. 2024 to Dec. 2025. Herbaria were prepared from collected specimens. Floras and manuals have been followed to identify the specimens. During the study period, a total no. of 41 species and 29 genera belonging to family Poaceae were recorded across the study sites, of which 33 spp. and 21 genera are palatable and 8 spp. and 7 genera are unpalatable. In the future their study will be utilized as a reference for tracking changes at the species level to preserve grassland biodiversity.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Index Terms- Ladpura, grassland, economic and ecological importance, poaceae, checklist.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The skin, described as Twak in Ayurveda, is an important organ reflecting the internal physiology & pathological status of the body. In women, cutaneous manifestations are frequently influenced by reproductive hormones, menstrual cyclicity, pregnancy, puerperium , metabolic disturbances and disorders of the genital tract. These changes are primarily influenced by fluctuations in sex hormones like estrogen, progesterone, androgens, vascular adaptation. All women were found to have one or more gynaecological and obstetric skin conditions which affects their Quality of Life. Globally, women bear a slightly higher prevalence of skin and subcutaneous diseases than men.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Twak Vikara, Skin Disorders, Stree Roga & Prasuti Tantra, Quality of Life

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Abstract Digital transformation has changed the way organizations acquire, develop, evaluate, reward and engage employees. Digital Human Resource Management (Digital HRM) refers to the use of digital technologies to support and transform human resource activities. The present study examines the relationship between Digital HRM practices and employee performance in selected small and medium-sized enterprises (SMEs) in India. Seven dimensions of Digital HRM are considered: digital recruitment and selection, digital training and development, e-performance management, digital employee communication, employee self-service systems, digital compensation and rewards, and digital employee engagement. The study follows a quantitative research framework and uses reliability analysis, Pearson correlation and multiple regression as the principal analytical techniques. To make the manuscript analytically complete in the absence of a supplied respondent-level dataset, the statistical results reported in this draft are illustrative and should be replaced with results from actual field data before academic submission. The illustrative findings indicate that all seven Digital HRM dimensions have positive associations with employee performance, with e-performance management, digital employee engagement, digital training and development and digital employee communication showing comparatively stronger effects. The study argues that SMEs should treat Digital HRM as a strategic organizational capability rather than merely an administrative technology. Appropriate investment in digital skills, system usability, data protection, continuous feedback and employee participation is necessary to obtain sustainable performance benefits.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Keywords: Digital HRM; Human Resource Technology; Employee Performance; E-Recruitment; E-Training; E-Performance Management; Employee Self-Service; Digital Employee Engagement; SMEs; India.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Youth political participation in India is shaped by a combination of traditional democratic practices and political activity conducted through digital media. This systematic review brings together existing knowledge on three interconnected areas: social media engagement, political awareness, and electoral behavior. It also examines factors such as political efficacy, trust, information literacy, digital inequality, and offline interactions. The review includes grounded theory, international research on youth participation, studies of Indian elections, and recent work published up to 2026. All studies agree on one key point: social media increases opportunities for political information, voice, debate, and mobilization, but simply engaging with the digital world does not necessarily ensure meaningful participation. The strength and direction of this engagement depend on several factors, including the type of online activity, interest in politics and the potential for influence, the quality of information, social networks, socioeconomic resources, and access to a trustworthy digital environment. Evidence also suggests that less strenuous activities (such as expressing opinions on social media) should not be equated with more strenuous participation or offline electoral activities. Young first-time voters may rely heavily on social media for election campaign information, yet trust, information processing, and pre-existing political attitudes determine their behavior. This review identifies four major shortcomings in Indian studies: a lack of consistency in methods for measuring political participation, an overreliance on limited-time data (cross-sectional samples) from urban and digitally connected populations, a lack of clear distinctions between different platforms and online activities, and a lack of longitudinal evidence demonstrating a link between political information access and electoral outcomes. It proposes a better conceptual approach, in which engagement with the digital world impacts understanding and awareness of political information, which may strengthen interest in politics and the ability to influence. and, under supportive social and institutional conditions, contribute to meaningful online and offline participation. Future Indian research should use multidimensional measures, comparative regional sampling, longitudinal or panel designs, and mixed methods that combine survey data with interviews and platform-level content analysis

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Keywords: youth political participation; India; social media; political awareness; electoral behavior; political efficacy; digital literacy; misinformation; first-time voters; narrative review.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

এই গবেষণায় উচ্চমাধ্যমিক শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের প্রতি মনোভাব পরীক্ষা করা হয়েছে । এই গবেষণাটি তিনটি প্রশ্ন দ্বারা পরিচালিত হয়েছিলঃ1)ছাত্র এবং ছাত্রী উচ্চ মাধ্যমিক শিক্ষার্থীদের মধ্যে রাষ্ট্রবিজ্ঞান বিষয়ের মনোভাব এবং পারদর্শিতার ক্ষেত্রে কোনো উল্লেখযোগ্য পার্থক্য আছে কি?2) গ্রামীন এবং শহরের উচ্চ মাধ্যমিক শিক্ষার্থীদের মধ্যে রাষ্ট্রবিজ্ঞান বিষয়ের মনোভাব এবং পারদর্শিতার ক্ষেত্রে কোনো উল্লেখযোগ্য পার্থক্য আছে কি ?3) উচ্চ মাধ্যমিক শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের মনোভাব ও পারদর্শিতার মধ্যে কোনো উল্লেখযোগ্য সম্পর্ক আছে কি ?এবং অন্যটি হল রাষ্ট্রবিজ্ঞান বিষয়ে পারদর্শিতা।শিক্ষার্থীদের একাদশ শ্রেণির প্রথম সেমিস্টারের রাষ্ট্রবিজ্ঞান বিষয়ের প্রাপ্ত নম্বর এবং দ্বাদশ শ্রেণির তৃতীয় সেমিস্টারের রাষ্ট্রবিজ্ঞান বিষয়ের প্রাপ্ত নম্বর সংগ্রহ হয়েছিল । এটি ছিল একটি বর্ণনামূলক সার্ভে পদ্ধতি গবেষণা,যা পশ্চিমবঙ্গের পূর্ব বর্ধমান জেলা থেকে গ্রামীণ এলাকার 100 জনের মধ্যে 50 জন ছাত্র ও 50 জন ছাত্রী। একইভাবে, শহরাঞ্চলের 100 জনের মধ্যে 50 জন ছাত্র ও 50 জন ছাত্রী শিক্ষার্থীর উপর পরিচালিত হয়েছিল।শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের মনোভাব পরিমাপের জন্য ব্যবহৃত প্রশ্নপত্রে মোট 20 টি Items অন্তর্ভুক্ত করা হয়েছিল এবং পারদর্শিতা বিদ্যালয় থেকে একাদশ ও দ্বাদশ শ্রেণির শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের প্রাপ্ত নম্বর স্কোরকে ধরে করা হয়েছিল। উপাত্ত বিশ্লেষণের জন্য ইন্ডিপেন্ডেন্ট স্যাম্পল 'টি' টেস্ট এবং পিয়ারসন কোরিলেশন কো-এফিসিয়েন্ট ব্যবহার করা হয়েছিল । গবেষণায় দেখা গেছে যে, উচ্চমাধ্যমিক স্তরের রাষ্ট্রবিজ্ঞান বিষয়ের প্রতি ছাত্র ও ছাত্রীদের মনোভাবের কোনো পার্থক্য আছে। উচ্চমাধ্যমিক স্তরের রাষ্ট্রবিজ্ঞান বিষয়ের প্রতি ছাত্র ও ছাত্রীদের পারদর্শিতার কোনো পার্থক্য নেই। বসবাসের স্থানভেদে উচ্চমাধ্যমিক স্তরের শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের প্রতি মনোভাবের পার্থক্য আছে। বসবাসের স্থানভেদে উচ্চমাধ্যমিক স্তরের শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের প্রতি পারদর্শিতার পার্থক্য আছে। উচ্চমাধ্যমিক স্তরের শিক্ষার্থীদের রাষ্ট্রবিজ্ঞান বিষয়ের প্রতি মনোভাব ও পারদর্শিতার মধ্যে ঋণাত্মক এবং খুব সামান্য আছে।

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Attitude,Achievement,Higher Secondary,Purba Bardhaman

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

In this paper, the notation of minimal midly Generalized interior and minimal midly Generalized closure are introduced and studied in topological spaces. It is proved that the complment of minimal midly Generalized-interior of A is the closure of the complement of A and some properties of the new concepts have been studied.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Minimal midly Generalized closed sets, Minimal midly Generalized open sets, Minimal midly Generalizedclosure, Minimal midly Generalized interior.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Coconut cultivation is the economic backbone of Pollachi Taluk in the Coimbatore District of Tamil Nadu. However, traditional farming models face modern challenges, including groundwater depletion, labour shortages, and changing weather patterns. To ensure long-term viability, transitioning to modern agricultural innovations is essential. Present study examines the socio-economic profile of coconut cultivators in Pollachi Taluk and evaluates their adoption rates across biological, mechanical, and smart digital farming innovations. A descriptive and analytical research design was adopted to study a sample of 100 coconut farmers selected via random sampling. Primary data was gathered using a structured 5-point Likert scale questionnaire, and analysed using percentage analysis, descriptive mean scoring, standard deviation, and weighted ranking frameworks. The socio-economic analysis reveals a mature, highly experienced, and literate farming base dominated by small holders who rely heavily on groundwater irrigation. Technological analysis shows that micro-irrigation installation and organic coir pith composting have achieved excellent field adoption. While basic digital tools like UPI payments and WhatsApp communication networks are highly integrated, a distinct tech gap exists regarding high-capital processing machinery and advanced hardware like smart soil sensors and drone mapping. The study demonstrates that while Pollachi farmers are proactive in resource conservation and software tools, high entry costs limit the use of advanced field hardware. Bridging this technology adoption gap through targeted government subsidies, custom hiring centres, and cooperative-led extension services is critical to achieving sustainable development in the region.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Agricultural Innovation, Coconut Cultivation, Sustainable Development, Pollachi Taluk, Tech Adoption Gap, Smart Farming.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Abstract Financial accounting is a fundamental management and reporting function that records business transactions, measures financial performance and position, supports decision-making, and provides information to owners, lenders, investors, tax authorities and other stakeholders. In small and medium-sized enterprises (SMEs), accounting practices are often shaped by limited resources, owner-manager involvement, availability of accounting expertise, regulatory requirements and the need to balance compliance costs with business benefits. This article examines financial accounting practices and financial reporting in Indian SMEs using a conceptual and secondary-data-based approach. The paper focuses on bookkeeping, financial statements, revenue and expense recognition, inventory, receivables and payables, cash-flow information, taxation, internal controls, digital accounting, accounting standards and financial reporting quality. The literature indicates that small enterprises can face difficulties related to accounting knowledge, record-keeping discipline, cost, time and professional expertise. At the same time, reliable accounting information can improve financial control, access to finance, planning and business credibility. The article proposes a practical framework for strengthening accounting practices through standardized records, monthly closing procedures, digital tools, internal controls and professional review. No questionnaire or fabricated primary survey results are used.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Keywords: Financial Accounting, Financial Reporting, SMEs, Bookkeeping, Accounting Standards, Internal Control, Digital Accounting, India

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

HealthChainSync is a secure Android-based health-record management application developed to improve the storage, sharing and verification of medical information between doctors and patients. The application is developed using Java and XML and provides separate Doctor and Patient interfaces. Firebase Authentication is used to verify users, while role-based access control restricts application functions according to the assigned user role. Patients can upload prescriptions, diagnostic reports and other medical documents to Firebase Cloud Storage. User profiles, document metadata, medical-record details, doctor remarks and access permissions are maintained in Firebase Realtime Database. Authorized doctors can view permitted patient records, add medical remarks and update treatment-related information without gaining unrestricted access to the patient's account.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Android Application, Electronic Health Records, Firebase, Private Blockchain, SHA-256, Medical Data Integrity, Role-Based Access Control, Generative AI, NLP Chatbot, Healthcare Data Security.

  License

Creative Commons Attribution 4.0 and The Open Definition