Volume 14 | Issue 1 |

 Abstract

Abstract The introduction of the Goods and Services Tax (GST) in July 2017 represented a landmark reform in India's indirect taxation system, consolidating multiple state and central taxes into a unified structure. This study examines the impact of GST on Micro, Small, and Medium Enterprises (MSMEs) and small businesses in India, with particular emphasis on Mumbai-based enterprises. Through structured surveys and descriptive analysis of 100+ MSME respondents, the research evaluates awareness levels, compliance challenges, financial impacts, and operational changes post-GST implementation. Findings reveal that while 40% of businesses view GST positively for creating transparency and reducing tax cascading, 55% report increased complexity in taxation processes, 60% experienced higher operational costs, and 65% face significant compliance challenges. The study documents a substantial revenue increase from INR2,809 crore (FY 2023-24) to INR6,360 crore (FY 2024-25) in organizations adopting GST-compliant systems, demonstrating the potential benefits when technological integration supports compliance. However, working capital constraints, frequent filing requirements, and digital literacy gaps remain critical barriers. The research provides evidence-based recommendations for policymakers, including simplified filing procedures, enhanced digital training programs, and sector-specific compliance support to optimize GST's transformative potential for India's MSME sector. Keywords: Goods and Services Tax (GST), MSMEs, Small Business, Tax Compliance, Digital Transformation, Indian Taxation, Working Capital

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Impact of GST on MSMEs, Small Business In India.

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The Narayaneeyam, a devotional poem composed by Melpathur Narayana Bhattathiri, describes the 24 gurus of Dattatreya, a revered divine figure in Hinduism. These gurus, drawn from nature and everyday experiences, embody the profound spiritual lessons that Dattatreya gathered through meticulous observation. Each guru represents a specific divine attribute or wisdom teaching, such as patience learned from the earth, purification from water, and detachment from the wind. This concept emphasizes that spiritual wisdom can be acquired from all aspects of creation, including the five elements (earth, water, fire, air, ether), celestial bodies (sun, moon), animals (python, honeybee, elephant), birds (pigeon, hawk), and even human beings like a courtesan and a child. Through contemplation of these gurus' inherent qualities, spiritual seekers can cultivate virtues such as selflessness, adaptability, and concentration. This distinctive approach to spiritual learning in Hindu philosophy highlights both the interconnectedness of all beings and the omnipresence of divine wisdom within nature.

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Dattatreya, Narayaneeyam, 24 gurus, Hindu philosophy, nature, spiritual lessons, virtues, observation, elements, animals, self-realization, wisdom

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Creative Commons Attribution 4.0 and The Open Definition

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Abstract Background: Breast cancer is one of the leading causes of cancer-related mortality among women worldwide. Breast self-examination (BSE) is a simple, cost-effective method for early detection. Adolescence is a crucial period to instill healthy practices and positive attitudes toward breast health. Aim: To assess the effectiveness of a structured teaching programme on knowledge and attitude regarding breast self-examination among adolescent girls. Methodology: A quantitative, pre-experimental one-group pretest-posttest research design was adopted. The study was conducted among 100 adolescent girls studying in a selected school of Raipur, Chhattisgarh. Samples were selected using convenience sampling technique. Data were collected using a structured knowledge questionnaire and a Likert attitude scale. The structured teaching programme was administered, and post-test was conducted after seven days. Results: The mean post-test knowledge and attitude scores were significantly higher than pre-test scores. The calculated paired t value was statistically significant at p < 0.05, indicating the effectiveness of the structured teaching programme. Conclusion: The structured teaching programme was effective in improving knowledge and attitude regarding breast self-examination among adolescent girls. Early educational interventions can promote lifelong breast health awareness. Keywords: Breast self-examination, Structured teaching programme, Knowledge, Attitude, Adolescent girls

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Breast self-examination, Structured teaching programme, Knowledge, Attitude, Adolescent girls

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The Contribution of Revolutionaries of Bihar in the Revolt of 1857: A Detailed Research Analysis.

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The Contribution of Revolutionaries of Bihar in the Revolt of 1857: A Detailed Research Analysis.

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Intellectual Property Rights (IPR) play a significant role in fostering innovation, creativity, and economic development in a knowledge-based economy. Startups largely depend on intellectual assets such as innovative ideas, inventions, brand names, and creative works. Protection of these assets through intellectual property rights helps entrepreneurs gain a competitive advantage, attract investment, and commercialize innovations. However, despite the importance of IPR, many startups in India face challenges such as lack of awareness, high costs, complex legal procedures, and weak enforcement mechanisms. This review paper aims to study the role of intellectual property rights in promoting entrepreneurship in India and to analyse the challenges faced by startups in protecting their intellectual property. The study is based on secondary data collected from journals, books, government reports, and online sources. The paper concludes that strengthening IPR awareness and support systems is essential for sustainable entrepreneurial growth in India.

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Intellectual Property Rights, Entrepreneurship, Startups, Innovation, India

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Creative Commons Attribution 4.0 and The Open Definition

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Climate fiction often centres on moments of disaster, urgency, and heroic survival, leaving little space for the lives that continue after environmental collapse. Drawing on Alison Kafer's concepts of crip afters and crip temporality, this article examines how The Tamarisk Hunter by Paolo Bacigalupi and Emergency Skin by N. K. Jemisin represent climate futures shaped by waiting, endurance, and collective care rather than recovery or repair. Both texts are set long after ecological damage has occurred and reject narratives of rebuilding, technological salvation, or cure. Instead, they focus on bodies worn down by slow harm and on forms of survival grounded in repetition, dependence, and shared vulnerability. Read together, these stories challenge dominant cli-fi narratives and suggest that climate justice must attend to those who remain living within damaged ecologies long after the disaster has passed.

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crip afters, crip temporality, climate fiction, slow violence, climate justice

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The growing prevalence of multidrug-resistant bacterial infections has necessitated the development of alternative antimicrobial strategies beyond conventional antibiotics. Nanotechnology has emerged as a powerful platform in this regard, with silver nanoparticles (AgNPs) demonstrating broad-spectrum antibacterial activity through mechanisms such as membrane disruption, biofilm inhibition, enzyme inactivation, and reactive oxygen species generation. Although chemically synthesized AgNPs are effective, their application is limited by issues including residual chemical toxicity, poor biocompatibility, environmental contamination, and high production costs. Biogenic or green-synthesized AgNPs, produced using plant extracts, bacteria, fungi, or algae, have gained significant attention as sustainable alternatives that align with green chemistry principles. This review provides a comprehensive evaluation of biogenic silver nanoparticles from toxicological and environmental perspectives, with particular emphasis on their antibacterial applications. The synthesis mechanisms, physicochemical characteristics, and modes of antibacterial action of biogenic AgNPs are discussed alongside in vitro and in vivo toxicity profiles. Available evidence indicates that biomolecular capping agents derived from biological sources regulate silver ion release, thereby reducing cytotoxicity and enhancing biocompatibility compared to chemically synthesized counterparts. However, at higher concentrations, biogenic AgNPs may still induce oxidative stress, DNA damage, and organ accumulation, highlighting the importance of dose optimization. The environmental fate and ecotoxicological impacts of biogenic AgNPs are also examined, including their aggregation, transformation, biodegradation, and effects on aquatic and soil organisms. Finally, the review identifies regulatory challenges, risk assessment limitations, and key research gaps, particularly related to long-term exposure and lifecycle impacts. Overall, biogenic AgNPs represent promising antibacterial nanomaterials with improved safety and environmental profiles, provided that standardized testing, safe-by-design approaches, and responsible regulatory frameworks are implemented to support their sustainable biomedical and environmental use.

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Biogenic silver nanoparticles; Green synthesis; Antibacterial activity; Toxicological assessment; Environmental impact

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Background: Adolescence is a unique stage of human development and an important time for laying the good health Adolescent girls face different physical, sexual and psychological changes associated with growth, maturity and menstruation, Menstruation, or period, is normal vaginal bleeding that occurs as part of a woman's monthly cycle. Menstrual Health and Hygiene (MHH) is essential to the well-being and empowerment of women and adolescent girls. To effectively manage their menstruation, girls and women require access to water, sanitation and hygiene (WASH) facilities, affordable and appropriate menstrual hygiene materials, information on good practices, and a supportive environment where they can manage menstruation without embarrassment or stigma. A study was designed to evaluate the effectiveness of structured teaching program with demonstration on Knowledge regarding the latest method of menstrual hygiene among early adolescent girls in selected school of Surat city, Gujarat. with the objectives to 1) Assess the pre-test level of knowledge regarding latest method of menstrual hygiene among early adolescent girls in selected school of Surat city. 2)To assess the effectiveness of structured teaching program on knowledge regarding latest method of menstrual hygiene among early adolescent girls in selected school of Surat city. 3)To find out association between pre-test level of knowledge regarding latest method of menstrual hygiene among early adolescent girls with selected demographic variable. Methods: A Quantitative Research approach and pre-experimental one group pre-test post- test research design with non-probability convenient sampling technique was used to collect data from 60 early adolescent girls in selected school of Surat city, Gujarat. A demographic tool, structured knowledge questionnaire was used to describe the findings. Result: Analysis and interpretation of data collected from 60 samples, on latest method of menstrual hygiene among early adolescent girls and its interpretation early adolescent girls of selected primary schools of Surat. Knowledge was assessed by using descriptive and inferential statistics. The data gathered were summarized in the master sheet. The findings related to pre-test knowledge score revealed that 17(28.33%) of subjects had poor knowledge, 43 (71.67%) had average knowledge and 0(0%) had good knowledge regarding menstrual hygiene. In post-test, the knowledge score showed that 45 (75 %) of subjects had average knowledge and 3(5%) had good knowledge and 12(20%) subjects had poor knowledge regarding menstrual hygiene. This shows that the structured teaching programme with demonstration improved the knowledge level of adolescent girls. The paired t-test results t=10.75. Since P-value=1.6771> 0.05 reveals the effectiveness of the Awareness package. The calculated value is higher than the tabulated value. The study aims to assess the knowledge and evaluate the effectiveness of structured teaching program with demonstration on Knowledge regarding the latest method of menstrual hygiene among early adolescent girls in selected school around 60 samples were selected using Non probability purposing sampling technique. Data was generated and analyzed by descriptive and inferential statistics. The paired 't' test value of the study was 10.75 at the significance of 0.05. The calculated value is higher than tabulated (p-value) = 1.6771. This shows highly effectiveness of the structured teaching programme among selected samples. the effectiveness of the effectiveness of structured teaching program with demonstration among Early Adolescent Girls regarding latest method of menstrual hygiene. The Mean difference of pre-test and post-test was 2.69. The calculated 't' value is 10.75, which is more than tabulated 'p' value (1.671) at 59 degree of freedom and the level of significance is 0.05, thus we accept research hypothesis and infer that there is effect of structure teaching programme with demonstration regarding latest method of menstrual hygiene among early adolescent girls. Association between pre-test knowledge score with their socio demographic variables regarding latest method of menstrual hygiene among early Adolescent Girls in selected school of Surat. Hence, it was assessed that. The calculated value of variables such as age showed significant association with pre-test knowledge score. Remaining variables like maternal education, occupation of family head, religion, income of family, area of residence and source of information showed no significant association with pre-test knowledge score regarding menstrual hygiene. Conclusion: The study was conducted to evaluate the effectiveness of structured teaching program with demonstration on Knowledge regarding the latest method of menstrual hygiene among early adolescent girls in selected school of Surat city, Gujarat. The finding of the study showed that structured teaching program with demonstration on the latest method of menstrual hygiene was effective among early adolescent girls. Association between pre-test knowledge score and socio demographic variables regarding latest method of menstrual hygiene among early adolescent girls in selected school of Surat. Hence, it was assessed that, age does have significant association in the study.

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Evaluate, Effectiveness, Knowledge, Menstrual hygiene, Early adolescent.

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The Contribution of Jharkhand in the Revolt of 1857: A Detailed Research Analysis

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The Contribution of Jharkhand in the Revolt of 1857: A Detailed Research Analysis

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phytosomes, phospholipids, transdermal delivery, phytochemicals, bioavailability

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