Volume 13 | Issue 12 |

 Abstract

The scam of 1992 by Harshad Mehta remains one of the most infamous financial scandals in India's history, exposing deep-rooted flaws in the country's financial and legal regulatory systems during the 90's era. This Incident was marked as the biggest setback in Indian financial governance and market transparency in which Harshad Mehta, a prominent stockbroker, orchestrated a sophisticated scheme to manipulate stock prices and misappropriate funds from banks by exploiting gaps in the banking and security markets ecosystem resulting in the occurrence of an white collar crime which involved the embezzlement of Rs 1439 crore [$3 billion], leading to an profound financial crisis and the heartbreaking loss of life savings and assets for countless investors, with the total economic fallout reaching to Rs 3542 crore [approximately $7 billion]. This paper takes an in-depth dive into the legal intricacies of the 1992 scam, analyzing how the fraud was executed, the evidence presented, and the judicial response that followed. It also analyses the gaps in financial investment laws of that time and the regulatory loopholes that Mehta exploited, leading to much-needed urgent reforms in India's financial and legal framework by bringing robust legal safeguards and more stringent regulatory oversight to preserve market integrity, steering India towards a more transparent and accountable economic and financial system.

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 Keywords

Scam-1992, Financial-Governance, Market-Transparency, Stock-Broker, Manipulating Stock Prices, Misappropriation of Funds, White Collar Crime, Financial Crisis, Economic Fallout

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When Hepatitis-B is diagnosed, the quest for a reliable curative treatment in any medical system starts. Which physician should I see? Which doctor specializes in treating Hepatitis B or C infections, or the gastroenterologist with the largest list of alphabets after his name? How is the doctor chosen? Excellent question as well. You should see a physician with extensive clinical experience in treating infections caused by Hepatitis B or C. Instead of choosing someone with book knowledge of Hepatitis B or C, look for a physician with a long history of treating Hepatitis B and C cases alone. Practice is only focused on clinical abilities and knowledge, whereas study allows one to earn more degrees. Hepatitis B virus (HBV) remains a major global health challenge, affecting millions of individuals and contributing significantly to chronic liver disease, cirrhosis, and hepatocellular carcinoma. This comprehensive review summarizes current knowledge on HBV epidemiology, virology, modes of transmission, clinical manifestations, and diagnostic approaches. It highlights recent advances in understanding the viral life cycle, host immune responses, and mechanisms of persistence that complicate therapeutic eradication. Current prevention strategies--including universal vaccination, maternal screening, and antiviral prophylaxis--are discussed alongside available antiviral therapies that suppress viral replication and reduce long-term complications. Despite substantial progress, HBV cure remains elusive due to the stability of covalently closed circular DNA (ccc DNA) and viral integration into host genomes.

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: Hepatitis B Virus, Hepadnaviridae, DNA Virus, Acute Hepatitis, Chronic Hepatitis

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Modern technological advancements have accelerated the development of miniaturized and portable analytical devices, enabling on-site, real-time, and decentralized chemical analysis. Traditional laboratory instruments, although highly accurate and sensitive, are often bulky, expensive, and require skilled personnel. Portable analytical devices overcome these limitations through miniaturization of components, integration of microfluidics, smartphone- assisted detection, point-of-care diagnostics, and the use of nanomaterials. These devices allow rapid screening of chemicals in environmental monitoring, food safety, forensic investigations, pharmaceuticals, toxicology, and biomedical diagnostics. The increasing demand for low-cost, fast, and user-friendly analytical solutions has driven innovations in lab-on-a-chip (LOC), paper-based microfluidics, portable spectrometers, electrochemical sensors, and handheld chromatographic systems. This review provides an extensive overview of the types, working principles, fabrication methods, influencing factors, advantages, limitations, and future prospects of miniaturized analytical systems.

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Portable sensors, lab-on-a-chip, on-site analysis, microfluidics, handheld spectrometers

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The introduction of the Goods and Services Tax (GST) in India represents one of the most significant indirect tax reforms aimed at creating a unified national market and improving tax efficiency. By subsuming multiple central and state-level indirect taxes into a single tax framework, GST sought to eliminate cascading effects, simplify compliance, and enhance transparency in the taxation system. The manufacturing sector, being a major contributor to India's GDP, employment, and exports, occupies a crucial position in assessing the effectiveness of this reform. This paper provides a conceptual and analytical review of the structure and evolution of GST in India, with specific emphasis on its implications for the manufacturing sector. Using secondary data and an extensive review of existing literature, policy documents, and government reports, the study examines the dual GST model, rate structure, input tax credit mechanism, and institutional framework governing GST. The paper also identifies key challenges faced by the manufacturing sector under the GST regime, including rate complexity, compliance burden, working capital pressures, and transitional issues. The study concludes by highlighting the need for continued policy refinement to ensure that GST achieves its intended objectives of efficiency, competitiveness, and sustainable industrial growth.

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Goods and Services Tax, Manufacturing Sector, Indirect Tax Reform, GST Structure, India

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Adivasi Kshetratil Shikshan Yojanancha Samajik Badalavar Parinam

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Adivasi Kshetratil Shikshan Yojanancha Samajik Badalavar Parinam

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For medications that are mostly absorbed in the upper gastrointestinal (GI) tract segments the stomach, duodenum, and jejunum floating drug delivery systems (FDDS) offer an extra benefit. The quantitative effectiveness of floating delivery systems in the fed and fasted states, the contribution of buoyancy to improving FDDS's gastro residence time (GRT), and the relationship between extended GRT and sustained release/pharmacokinetic features are some of the important, unresolved issues surrounding the logical development of FDDS. The polymers employed in floating drug delivery formulations and systems have advanced significantly, and they can now accomplish more than just prolong a drug's effective release period. It is detailed how polymeric excipients (Es) are referred to in the technology utilized to create floating drug delivery systems (FDDS). The most popular polymer groups, their characteristics, and their function in different technical techniques to attaining buoyancy have been identified based on the information provided in research articles. Furthermore, methods for altering the API release in these systems are explained, along with the Es that are employed. The present developments in the application of polymers in floating dosage form (FDF) technology are described, together with broad conclusions regarding the future of this field.

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Floating Drug Delivery Systems (FDDS), Gastroretentive Drug Delivery, Polymers, Natural Polymers, Synthetic Polymers, Buoyancy Mechanism, Controlled Drug Release, Gastric Retention Time, Swellable Polymers, Low-Density Systems, Mucoadhesive Polymers, Floating Tablets, Hollow Microspheres, Nanopolymers, 3D-Printed FDDS, Sustained Release Formulations, Effervescent Systems, Polymer Blends, Biodegradable Polymers, Targeted Gastric Delivery

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Anita Desai's short story A Devoted Son offers a poignant exploration of the intricate dynamics between familial duty and personal autonomy within the Indian cultural context. This paper delves into the nuanced portrayal of the parent-child relationship. It focuses on the evolving bond between Rakesh, a dutiful son and accomplished doctor, and his ageing father, Varma. Through a critical analysis, the study examines how Desai articulates the tensions arising from generational expectations, the shifting roles within the family structure, and the psychological complexities that accompany ageing and caregiving. By integrating textual evidence and scholarly interpretations, the paper elucidates the delicate balance between respect, control, and compassion, ultimately questioning the true essence of devotion in familial relationships. In doing so, the paper not only underscores the emotional burden that filial piety can impose but also highlights the unspoken emotional rift that can develop within families when love becomes obligation and care transforms into control. , he story begins with Rakesh achieving academic excellence and his family celebrating his success. As Rakesh's career progresses, he becomes a renowned doctor, but his father's health deteriorates, leading to a shift in their dynamics. Rakesh, once an obedient and loving son, transforms into a controlling figure, imposing strict dietary restrictions and medication on his father. Despite the elderly Varma's pleas for a more relaxed approach to his health, Rakesh remains adamant. The story concludes with a poignant scene where Varma rejects Rakesh's medication, symbolizing his desire for a peaceful departure.

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: Familial duty, parent-child relationship, ageing, filial piety, Indian culture

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Pharmaceutical products are vulnerable to degradation during manufacturing, storage, and distribution, which can adversely affect their safety, efficacy, and quality. Forced degradation (stress testing) is a systematic approach used during drug development to deliberately degrade active pharmaceutical ingredients (APIs) and drug products under exaggerated conditions such as hydrolytic, oxidative, photolytic, thermal, and humidity stress. Data generated from these studies support the development of stability-indicating analytical methods (SIAMs) that can selectively quantify the intact drug in the presence of its degradation products and impurities. Impurity profiling, which involves the detection, identification, characterization, and quantification of process- and degradation-related impurities, is essential to comply with International Council for Harmonisation (ICH) impurity guidelines and to ensure patient safety. This review summarizes the scientific principles of forced degradation, typical stress conditions, degradation mechanisms, and their relevance in understanding the intrinsic stability of drug substances. It further discusses the development and validation of stability-indicating methods, with emphasis on high-performance liquid chromatography (HPLC), liquid chromatography-mass spectrometry (LC-MS), nuclear magnetic resonance (NMR), Fourier transform infrared (FTIR) spectroscopy, and other hyphenated techniquesforimpurity profiling.Regulatory expectations from ICH Q1A(R2), Q1B, Q2(R1), Q3A(R2), and Q3B(R2), as well as USFDA and pharmacopeial recommendations, are highlighted. Concepts of mass balance and case studies on stability- indicating method development are also presented. Emerging trends such as high-resolution mass spectrometry, two-dimensional chromatography, chemometrics, and risk-based impurity assessment are briefly reviewed. Forced degradation and robust stability-indicating methods together form the backbone of impurity profiling strategies that ensure safe, effective, and stable pharmaceutical products throughout their shelf life.

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Forced degradation; stress testing; stability-indicating method; impurity profiling; degradation products; HPLC; LC-MS; ICH guidelines; mass balance; drug stability

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Laloo Prasad Yadav Ke Shasan-Kal Men Samajik Nyay & Pichhadon Ka Sashktikaran (1990-2005)- Ek Adhyayan

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Laloo Prasad Yadav Ke Shasan-Kal Men Samajik Nyay & Pichhadon Ka Sashktikaran (1990-2005)- Ek Adhyayan

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Ensuring pharmaceutical product quality and safety requires robust analytical methodologies throughout the drug development and manufacturing processes. Ultraviolet-visible (UV-Vis) spectroscopy has emerged as a fundamental analytical technique in pharmaceutical laboratories due to its operational simplicity, high sensitivity, cost-effectiveness, and regulatory acceptance. This review provides a comprehensive examination of UV spectroscopic applications specifically focused on pharmaceutical quality control and impurity detection. The fundamental principles of light absorption, the Beer-Lambert law, and electronic transitions in molecules are discussed in detail. Various pharmaceutical applications including compound identification, quantitative assay of active pharmaceutical ingredients, detection and quantification of impurities, analysis of degradation products, and dissolution testing are extensively reviewed. Method validation approaches aligned with International Conference on Harmonization (ICH) guidelines are elaborated, incorporating specificity, linearity, accuracy, precision, range, and robustness parameters. Regulatory compliance requirements established by major pharmacopeial standards including United States Pharmacopeia (USP), European Pharmacopoeia (EP), and related standards are discussed. The advantages and limitations of UV spectroscopy are critically analyzed, and emerging applications including diode array detection, chemometric integration, and process analytical technology are highlighted. This review demonstrates the continued significance of UV spectroscopy in pharmaceutical quality assurance and its substantial role in contemporary pharmaceutical analysis.

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Uv- spectroscopy, pharmaceutical analysis, quality control, impurity detection, method validation, drug assay.

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