Volume 13 | Issue 4 |

 Abstract

This study aims to analyze the perception of taxpayers towards the existing taxation system in India, focusing on factors such as tax compliance, transparency, fairness, and the ease of filing taxes. The research explores the awareness levels of taxpayers regarding direct and indirect taxes, their satisfaction with government tax policies, and the challenges they face in the taxation process. Through surveys and secondary data analysis, the study highlights key determinants influencing taxpayer behavior, including trust in the system, the burden of tax rates, and perceptions of corruption and tax evasion. The findings provide valuable insights for policymakers to enhance the efficiency and effectiveness of the taxation system, ensuring higher compliance and improved public trust. This study ultimately seeks to contribute to the development of a more taxpayer-friendly tax regime in India.

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 Keywords

Tax fairness Ease of tax filing Direct and indirect taxes Tax policy satisfaction Tax awareness Tax burden Corruption in taxation

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Cerebral palsy (CP) often presents with oromotor dysfunction, significantly impacting feeding, swallowing, speech, and oral motor control. Traditional therapies have offered foundational rehabilitation strategies; however, the integration of emerging technologies is reshaping therapeutic outcomes. This narrative review explores the latest advancements in technology-assisted oromotor rehabilitation for children with CP, discusses their mechanisms, and evaluates their potential benefits and limitations based on current evidence.

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Cerebral palsy, oromotor dysfunction, technology

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This research explores the impact of wastewater from the vittalwadi STP plant on the corrosion resistance of concrete structures and investigations the role of corrosion inhibitors in mitigating these effects.

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Wastewater , Concrete Corrosion , Corrosion inhibitors , AI-Powered Water Management , Compressive strength.

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This study investigates grievance handling practices and their impact on industrial relation within the organization. It aims to evaluate the effectiveness, transparency and responsiveness of existing grievance redressal mechanisms. A structured questionnaire was administered to a randomly selected sample of 169 employees. Data was analyzed using SPSS software. The study benchmark current practices against established industrial relation frameworks. Key findings highlight strengths and area for improvement, with recommendations to enhance grievance resolution and promote workplace harmony.

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Grievance Handling, Industrial Relations, Employee Morale

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Neurodevelopmental disorder (NDDs) often manifest with challenging behaviors that impact learning and social functioning. Movement-based interventions have emerged as adjunctive strategies to improve behavior and self-regulation in this population. This narrative review examines evidence for various movement therapies, synthesizes current evidence on the therapeutic efficacy of these interventions, examining their methodologies, underlying mechanisms in children with NDDs Findings from clinical trials and case studies suggest that these movement therapies can lead to improvements in attention, reductions in hyperactivity and impulsivity, enhanced social interactions, and decreased maladaptive behaviors. However, the heterogeneity in study designs and the limited sample sizes in many trials necessitate cautious interpretation of results. The review underscores the potential of integrating structured physical and movement activities into behavioral management plans for children with NDDs and highlights the need for future research, including larger randomized controlled trials, dose-response studies, and investigations into the neurobiological mechanisms underpinning the observed therapeutic

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 Keywords

: neurodevelopmental disorder; autism; ADHD; aquatic therapy; yoga; equine therapy; sensory integration; exercise; behavior

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In this paper, We came with the Smart energy meter, With energy management taking center stage, the traditional energy meter does much less in providing instant data about power consumption. Smart Energy Meter with Real-Time Monitoring and predictive bill calculation, is designed and implemented based on the ESP32 microcontroller. The system consists of a PZEM-004T energy meter for the measurement of total power, ACS712 current sensors for the monitoring of individual loads, and a DHT11 sensor for the monitoring of environmental parameters. Remote load control is done through a 4-channel relay module, while real-time energy data is made available on a 16x2 I2C LCD display as well as uploaded to the Thingspeak platform, where it can be downloaded in .csv file format. The smart meter continuously measures voltage, current, power and energy consumption while also calculating the predictive billing on the basis of past trends. The data is locally displayed as well as the Blynk IoT platform, which gives users the ability to monitor energy usage and control loads remotely. This proposed design thus raises awareness among consumers, maximizing energy efficiency, and providing a cost-effective solution to home automation.

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Smart Energy Meter, ESP32, PZEM-004T, ACS712, Real-time Monitoring, Predictive Bill Analysis, IoT, Home Automation, Blynk.

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Creative Commons Attribution 4.0 and The Open Definition

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Abstract In today's rapidly changing world, mental health disorders such as anxiety have seen a significant rise, especially in the wake of the COVID-19 pandemic. Anxiety, when left unmanaged, not only affects psychological well-being but also manifests physically, resulting in psychosomatic ailments. This clinical study aimed to understand the causation, effects, and expression of anxiety specific to the Kali group of homoeopathic remedies through the study of ten clinical cases. The study was conducted at Sainath Hospital, with cases selected across different age groups and analysed using the Synthesis Repertory. Anxiety manifestations, constitutional profiles, and therapeutic outcomes were assessed. The findings suggest a distinct expression pattern of anxiety in Kali group personalities, marked by family-centric fears, financial worries, fear of being alone, and physical manifestations such as insomnia, palpitations, and digestive disturbances. This study reinforces the effectiveness of individualised homoeopathic prescriptions for anxiety disorders, with the Kali group proving especially significant in cases marked by familial and relational insecurities.

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Index Terms - Anxiety, Kali group, homoeopathy, rubrics, clinical study, repertory, Kent's repertory, mental symptoms.

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A key component of international humanitarian law is the principle of civilian protection, which aims to reduce the human cost of armed conflicts. However, there have been numerous instances of this principle being broken during the Russia-Ukraine conflict, such as blind targeting, forced relocation, and attacks on civilian infrastructure. This study looks at how well both sides of the conflict have complied with IHL's provisions protecting civilians, highlighting known offences and their impact on communities affected by the conflict. Additionally, it assesses the extent to which international organisations, like the United Nations and the International Committee of the Red Cross (ICRC), have addressed these violations. The paper outlines the difficulties in guaranteeing compliance with IHL and offers practical suggestions to improve civilian protection in contemporary warfare by examining major events and enforcement tactics.

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Civilian Protection; International Humanitarian Law; Russia-Ukraine Conflict; Compliance and Violations; and International Organisations.

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This study explores the potential of Blue Ocean Strategy (BOS) for achieving sustained competitive advantage in Larsen & Toubro (L&T) Constructions, one of India's leading engineering and construction conglomerates. In an industry characterized by intense competition, cost pressures, and commoditization, BOS offers a framework for value innovation creating uncontested market space and making the competition between HCC and IRCON. This research analyses L&T's current strategic position and identifies opportunities to shift from competing in saturated "red oceans" to unlocking new demand through differentiation and low cost. Using a qualitative approach supported by case analysis, industry reports, and strategic tools such as the Strategy Canvas and Four Actions Framework and ERRC Grid the paper highlights key areas where L&T can innovate in project delivery, sustainability, digital transformation, and client engagement. The study concludes that embracing BOS can enable L&T Constructions to break away from traditional industry constraints and establish leadership in emerging blue ocean markets, thus ensuring long-term growth and profitability.

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Blue Ocean strategy, competitive advantage, uncontested market, long term growth, profitability

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Ayurveda, the traditional Indian medical system encompasses excellent knowledge about human body and provides a comprehensive view of the body structures, emphasizing their interconnection and balance, necessary for optimal health. In Ayurvedic Samhitas, description related to Rachana shareera is found abundant in Bruhatrayis (the texts of Charaka, Sushruta & Vagbhata). Laghutrayis (the texts by Sharngadhara, Bhavamishra & Madhavakara), with their primary focus on therapeutic&diagnostic aspects of health care, also enrich the anatomical knowledge with detailed descriptions of body structures, functional insights, & pathophysiological correlations. Information on Rachana shareera from bruhatrayis is accessible. How ever in the context of Laghutrayis, information pertaining to Rachana Shareera is scattered throughout. Indeed, navigating through multiple sources to find specific information can be challenging. This article will be a glance view for Rachana shareera in Laghutrayis and also highlight the multifaceted approach of the Laghutrayis in enhancing the anatomical aspects of Ayurveda.

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Laghutrayis, Brihatrayis, Rachana shareera

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