Volume 14 | Issue 5 |

 Abstract

This research article examines the impact of GST 2.0 on supply chain management and pricing strategies in the retail business sector. GST 2.0 has simplified taxation procedures while introducing operational and compliance-related challenges for retailers. The study analyzes how retail businesses have modified their procurement, inventory, logistics, and pricing systems to adapt to the revised tax regime. The article further explores the influence of GST 2.0 on operational efficiency, product pricing, market competitiveness, and customer demand. The study is based on secondary data collected from journals, reports, online articles, and business publications. The findings indicate that GST 2.0 has improved transparency and reduced tax cascading effects, but small retailers continue to face technological and compliance challenges. The study concludes that effective supply chain restructuring and strategic pricing decisions are essential for retailers to sustain profitability in the evolving tax environment.

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 Keywords

GST 2.0, Retail Business, Supply Chain, Pricing Strategy, Tax Reforms, Inventory Management, Logistics, Retail Sector.

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Cough is one of the most frequently encountered respiratory symptoms in the paediatric population worldwide. Many commercially available antitussive preparations contain alcohol, synthetic colorants, and pharmacologically active compounds with unfavourable risk profiles in children, underscoring an urgent need for safer, naturally derived alternatives. Glycyrrhiza glabra (liquorice) and Piper longum (pippali) are well-documented Ayurvedic herbs recognised for their antitussive, expectorant, antiinflammatory, and bronchodilatory properties. The present study aimed to develop and evaluate an alcohol-free paediatric herbal jelly incorporating aqueous extracts of G. glabra and P. longum for the management of cough in children aged 2-12 years. Aqueous extracts were prepared by the decoction method and incorporated into an agar-based jelly (2% w/v) at a batch scale of 25-50 mL, containing honey as a sweetener, sodium benzoate (1% w/v) as a preservative, and citric acid for pH adjustment. The prepared jelly exhibited a characteristic brown colour with a pleasant odour and acceptable consistency. No observable syneresis was recorded for a period exceeding one week under ambient storage conditions. The formulation presents a promising, child-friendly, alcohol-free alternative for paediatric cough management. Further evaluation including pH determination, drug content analysis, in-vitro drug release, and long-term stability assessment is recommended.

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Paediatric formulation, herbal jelly, cough, Glycyrrhiza glabra, Piper longum, agar, antitussive, expectorant.

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The increasing adoption of flexible work arrangements has transformed traditional employment structures, particularly in the post-pandemic era. Organizations across the globe have shifted towards hybrid and remote work models alongside conventional on-site work to enhance employee productivity and well-being. This study examines the impact of hybrid, remote and on-site work environments on the work-life balance of employees in the Delhi National Capital Region (Delhi NCR), India. Using a quantitative research approach, primary data were collected from 55 working professionals across IT and service sectors in Delhi NCR. The findings reveal that hybrid and remote work environments significantly improve work-life balance by offering flexibility, reduced commuting time, and better personal time management, whereas on-site work provides structure and collaboration but often results in higher stress levels due to rigid schedules and long travel hours. The study emphasizes the need for flexible, employee-centric HR policies and outcome-based performance evaluation systems to promote sustainable work-life balance in metropolitan regions.

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Work-Life Balance, Hybrid Work, Remote Work, On-Site Work, Delhi NCR

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In today's era, artificial intelligence is playing a revolutionary role in the field of education; that is, in this era of digital technology, teaching and learning without AI is becoming difficult, especially in the field of teaching. It significantly affects the learning methods and assessment system. In this study, the view of future teachers, namely B.Ed. pupils' teachers, on artificial intelligence is of great importance because through them, modern educational technology will be put into practice. The objective of this research paper is to assess the overall effectiveness, awareness, and attitude of B.Ed. pupils' teachers towards artificial intelligence. for the conduct of the research paper, 100 B.Ed. pupil's teacher select through random sample from different institution, and for this, the descriptive survey research method was adopted as the research method, and the information was collected through a structured questionnaire (Google Form). This Google form consist 40 items from all the three dimensions. Based on the data analyses, it was observed that a large number of pupils teachers have a highly positive awareness towards AI 43% and find the effectiveness of AI positive concern with 33%, student-oriented, and attitude 38% strongly willing in making it as per individual needs. Nevertheless, some of the teachers also aired their concerns relating to the unqualified use of artificial intelligence. It can be stated that based on the findings of the study, even though the B.Ed. pupils teacher are in favor of artificial intelligence, in order to implement it efficiently, it is inescapable to include topics of artificial intelligence in the training programs of teachers. This research can prove to be a guide for policymakers, institutions providing teacher training programs, and educational planners.

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Key Words: - Perception, B.Ed. Pupils Teacher and Artificial Intelligence.

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Melasma is a common dermatological condition characterized by hyperpigmentation, primarily affecting the facial region. The present study focused on the formulation and evaluation of a herbal anti-melasma cream containing mulberry extract as the main active ingredient because of its tyrosinase inhibitory potential. Green tea extract was also incorporated for its antioxidant and photoprotective properties, along with suitable excipients to develop a stable and cosmetically acceptable formulation. The cream was prepared using the emulsification method and evaluated for various physicochemical parameters such as appearance, pH, spreadability, homogeneity, washability, and skin irritation. The formulated cream exhibited a smooth texture, good consistency, and a white to off-white appearance. The pH of the formulation was found to be within the range of 6.2-6.4, making it suitable for topical application. In addition, the formulation showed satisfactory spreadability, easy washability, and no signs of skin irritation. The findings suggest that the developed herbal cream is stable, safe, and potentially effective for the management of melasma and other hyperpigmentation disorders. The formulation may serve as a promising natural alternative for topical skin care applications.

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Mulberry, melasma

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Geopolymer cement concretes' (GPC) an inorganic polymer materials to become a significant component of environmentally sustainable construction, offering an alternative or supplement to conventional concrete. Ground granulated Blast furnace Slag (GGBFS) and fly ash based on Geopolymer concrete. In which cement is fully replaced by pozzolanic material that is rich in silicon GGBFS is a by-product of Steel manufacturing industry, to get the desired strength with conventional concrete. By conducting short-term and long-term tests, efforts to find the most suitable proportion of fly-ash and GGBFS give the closest strength results to conventional concrete. Cement is replaced 100% by fly ash and GGBFS as a partial replacement fine aggregate with an interval 10%,20%,30%,40% in Geopolymer concrete with addition of 2% Glass fiber in Geopolymer concretes . M30 grade concrete, mechanical and durability tests were conducted.

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Alkaline liquid; Glass Fiber; Ambient temperature curing; Flyash; Geopolymer concrete; Ground granulated blast furnace slag (GGBFS).

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The world where each day the disillusionment arises and with it the question of what is the essence of any human lives comes into jurisdiction. The term 'authentic self' comes into prominence following that. Mahesh Elkunchwar in the play "Apocalypse" constantly engages with the question of what a human life is all about. The characters in the play are trying to find out a way of life through a dialogic method. The symbolic Wada and its degradation is an emblem of the decline of culture and the values associated with it. This paper will try to evaluate the notion of authentic self in the characters of the play. The analysis will be made as per the point of view of Martin Heidegger's. This paper will also try to analyse Elkunchwar's idea of authentic self from the play. The research methodology that will be employed in the play will be discursive and qualitative.

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Existentialism, Self, Authentic self, Disillusionment, Contradiction, Alienation, Degradation, Mahesh Elkunchwar, Pragmatism.

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Andhra Pradesh, the granary of India, has played a historic role in transforming India from a nation that was food deficient to one that is self-sufficient. The turnaround was so dramatic and achieved in a very short time that it was called a revolution, the Green Revolution. It is highly skewed in favour of certain regions and states. The Andhra Pradesh state with only 4.96 per cent of geographical area of the country has been contributing major proportions to national food reserves for the last few decades. Since the 2014s, however the colour has been fading. After attaining an exemplary growth in agriculture in Andhra Pradesh has reached the crossroads from where sustaining growth appears to be an arduous task. Many observers on agricultural issues in Andhra Pradesh paint a picture of decay and degradation of agriculture. Most of the experts have expressed persistent concerns and focused on the margin of profit from major crops and farm income. The agrarian economy of Andhra Pradesh today stands at crossroads. The majority (nearly 80%) of the cultivators and all the agricultural labourers are beleaguered by stagnation. A majority of small and marginal farmers have already been pushed below the poverty line.

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Economic Analysis of Rainfed Agriculture in Prakasam District of Andhra Pradesh

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Online hiring portals have become prime targets for fraudulent actors who post counterfeit job vacancies to steal personal data or extort money from vulnerable job seekers. This paper reviews twelve peer-reviewed studies spanning 2021 to 2026, tracing how detection methodologies have progressed over that period. Early works leaned on classical machine learning classifiers, whereas newer contributions exploit transformer-based encoders and behavioral fingerprinting of scam perpetrators. Building on these observations, a hybrid detection architecture is proposed--one that pairs BERT-style semantic embeddings with structured attribute scoring. Cross-study evidence indicates that modern AI-oriented pipelines consistently achieve higher discrimination accuracy and adapt more effectively to novel fraud patterns than their rulebased counterparts.

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Employment Fraud Detection, Machine Learning, Deep Learning Models, Natural Language Processing, Scam Identification, Cybersecurity, Transformer-Based Models, Bidirectional LSTM, Fake Job Listings, AI-Based Systems

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Background: Plantar fasciitis is a common cause of heel pain that affects daily function and mobility, especially in females engaged in prolonged standing and walking. It involves inflammation of the plantar fascia -- a thick connective tissue that supports the arch of the foot. Conservative physiotherapy techniques such as Myofascial Release (MFR) and Stretching Exercises are frequently used to manage pain and restore function, but their comparative effectiveness remains unclear. Objective: To compare the effectiveness of Myofascial Release and Stretching Exercises on pain reduction and foot function improvement in females with plantar fasciitis in a tertiary health care hospital. Methodology: A comparative study was conducted with 54 female participants (aged 25-50 years) who were clinically diagnosed with plantar fasciitis. Participants were randomly assigned to two groups of 27 each: Group A received Myofascial Release (MFR) and Group B received Stretching Exercises. Both groups also received a 5-minute therapeutic ultrasound prior to treatment. The interventions were performed over a 2-week period, and outcomes were assessed using the Visual Analogue Scale (VAS) for pain and the Foot Function Index (FFI) for function. Data were analyzed using paired and unpaired t-tests. Results: Both interventions significantly reduced pain and improved foot function within groups (p < 0.05). However, Myofascial Release showed a greater reduction in VAS scores and an improvement in FFI scores compared to Stretching Exercises. Conclusion: Myofascial Release and Stretching Exercises are both effective in reducing pain and improving foot function in females with plantar fasciitis, but Myofascial Release demonstrated superior results. Hence, MFR can be considered an effective non-invasive treatment option for managing plantar fasciitis in clinical settings. However, the present study concludes that Myofascial Release is more effective than stretching in a 2-week intervention.

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 Keywords

Foot Function Index, Myofascial Release, Plantar Fasciitis, Stretching Exercises, Visual Analogous Scale

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