Volume 13 | Issue 5 |

 Abstract

Goods and Services Tax (GST) kicked off in India on July 1, 2017 and fundamentally changed the indirect taxation system by ditching many different forms of taxes and replacing them with a singular model. While the intention was to make the tax system simpler, the impact of GST on Small Scale Industries (SSIs) are varied in nature. The present study highlights the recommendations of the GST Council concerning respect to GST rates or slabs and discusses the effect of them and their nature (positive, neutral or negative) especially upon SSIs, alongside the responses from SSIs to the changes in the indirect taxation system. Primary data was collected from SSIs in Coimbatore, a cosmopolitan industrial town with rich manufacturing background mushroomed immensely over the years. The aim of collecting primary data was to reflect the information about GST compliance, tax rate structures, financial burden and operational issues that SSIs may encounter. It was found that while GST brought several of improvements in tax compliance process through a unified tax regime, and input tax credits, many SSIs are encountering issues with compliance, liquidity issues and unstableness from the constant adjustment of tax rates. This study uses statistical techniques and test for data processing or analysis, including chi-square, t-test and ANOVA to identify different strategic areas of policy improvement. Areas of suggestion are documented for reducing the burden of compliance, strands of capability to suggest stabilization of the tax policies and improving the resilience of SSIs to greater contribution towards sustainable Growth using GST.

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GST Council, Tax rate, Tax structure, Indirect taxation, Compliance burden.

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The Current Study Emphasizes The Formulation And Assessment Of A Herbal Face Serum Containing Saffron (Crocus Sativus) And Sandalwood Oil (Santalum Album), Trusted Historically And Scientifically For Skincare. The Aim Was To Create A Natural Effective Cosmetic Product That Dioses Biocompatibilty And Safety, While Addressing Skin Problems Like Pigmentation, Aging, Acne, And Dryness. The Serum Was Formulated With Infused Saffron And Sandalwood Essential Oil In A Carrier Base Oil Together With Natural Emulsifiers And Active Agents.This Work Corroborates Ethnomedicinal Uses Across Various Regions, And The Serum Was Found To Possess Remarkable Emollient, Antioxidant, And Anti-Hyperpigmentation Activities Owing To The Phytochemicals Therein. Comprehensive Phytochemical Screening Established The Presence Of Flavonoids, Phenols, Saponins In Terpenoids Which Contribute To The Anti Inflammatory And Antimicrobial Actions Of The Examined Compounds. The Formulation Demonstrated Meaningful Antioxidant Activity As Shown By DPPH Radical Scavenging Assay, And Proved Emulative Potency Towards Common Skin Infections. Other Physical Parameters Like Ph And Consistency Were Within Accepted Range For Topical Application And Were Determined Suitable For Use At 6.2, Spreadability, Texture And Appearance. Microbial Load Assessment Yielded A Total Plate Count Of Less Than 10 CFU/Ml Indicating Low Microbial Load And High Safety For Cosmetic Application. The Formulated Serum Displayed Effectiveness In Increasing Skin Hydration, Decreasing Pigmentation And Improving Skin Color Overall During A User Evaluation Test.

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Saffron (Crocus sativus), Sandalwood Oil (Santalum album), Herbal Face Serum, Antioxidant Activity, Phytochemical Analysis. Phytochemical Analysis, Anti-inflammatory, Skin Brightening, Anti-aging, Natural Skincare, Ayurvedic Ingredients, DPPH Assay, Cosmetic Formulation

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BACKGROUND Gestational Diabetes mellitus was first described in 1824 by Bennewitz in Germany, with subsequent case series in the United Kingdom and United States reporting high perinatal mortality rates in women with diabetes in pregnancy. The term 'Gestational Diabetes Mellitus' (GDM) was introduced by O'Sullivan in 1961. Gestational diabetes mellitus affects approximately 15% of pregnancies worldwide, accounting for approximately 18 million births annually. Mothers with gestational diabetes mellitus are at risk of developing gestational hypertension, pre-eclampsia and termination of pregnancy via Caesarean section. In addition, gestational diabetes mellitus increases the risk of complications, including cardiovascular disease, obesity and impaired carbohydrate metabolism, leading to the development of type 2 diabetes (T2DM) in both the mother and infant. Gestational diabetes mellitus is a treatable condition and women who have adequate control on glucose level can effectively decrease the associated risks. Awareness of the condition among antenatal women will help in prevention and early diagnosis of the disease thereby prevent fetal complications and increase maternal quality of life. OBJECTIVES OF THE STUDY 1.To assess the level of knowledge regarding gestational diabetes mellitus among the antenatal mothers in selected hospitals of Kamrup(M), Assam. 2.To find out the association between knowledge regarding gestational diabetes mellitus with selected demographic variables METHODS AND MATERIALS A descriptive research design was used to accomplish the objectives of the study. The study was conducted in the Satribari Christian hospital and Akanksha hospital of Guwahati, Assam. A total of 100 antenatal mothers were included in the study who were attending antenatal OPD and admitted in antenatal ward. Non probability convenience sampling technique and quantitative approach were adapted to achieved the study objectives. The study was conducted from 10th September 2024 to 3rd October 2024. Antenatal mothers were selected on the basic of inclusion and exclusion criteria. Knowledge was checked using self-structured knowledge questionnaire. RESULTS The study result revealed that out of 100 antenatal mothers, majority of them i.e 52% were aged >30 years, 52% had graduate level of education, 52% were home maker/housewife, 65% were residing in urban area, 46% received information through relatives and friends, 37% were in 3rd trimester of their pregnancy, 76% belongs to joint family, 57% antenatal mothers are in their first pregnancy, 100% had no previous history of diabetes, 51% had 70-95 mg/dl blood sugar level at the time of first antenatal check-up. Most of the antenatal mothers i.e 55% had moderate knowledge, 30% had inadequate knowledge and 15% had adequate knowledge about gestational diabetes mellitus. In association, the results showed that there was significant association between the knowledge and selected demographic variables of educational status and source of information. The demographic variables, educational status (p=0.0001) had shown statistically significant association with level of knowledge on gestational diabetes mellitus among antenatal mothers at p< 0.001 level and the demographic variables source of information (x2=9.804, p=0.044) had shown statistically significant association with level of knowledge on gestational diabetes mellitus among antenatal mothers at p< 0.05 level CONCLUSION Based on the analysis of the findings of the study, it was evident that majority of the antenatal mothers had moderate knowledge regarding gestational diabetes mellitus. So, the investigator concluded that proper health education and awareness regarding gestational diabetes mellitus is needed in order to improve the knowledge among antenatal mothers which will help to prevent short -term and long -term complication of gestational diabetes mellitus for both mother and baby.

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 Keywords

Knowledge, gestational diabetes mellitus, information booklet.

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High-performance thin-layer chromatography (HPTLC) is still increasingly finding its way in pharmaceutical analysis in some parts of the world. With the advancements in the stationary phases and the introduction of densitometers as detection equipment, the technique achieves for given applications a precision and trueness comparable to high-performance liquid chromatography (HPLC) (1). High Performance Thin Layer Chromatography (HPTLC) technique is a sophisticated and automated form of the thin-layer chromatography (TLC) (6). High-performance thin-layer chromatography (HPTLC) is an advantageous, modern analytical technique based on the principles of thin-layer chromatography (TLC) (3). The advantages of automation, scanning, full optimization, selective detection principle, minimum sample preparation, hyphenation, and so on enable it to be a powerful analytical tool for chromatographic information of complex mixtures of pharmaceuticals, natural products, clinical samples, food stuffs, and so on(2). Applications of HPTLC in some other areas are also briefly highlighted.(5)

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High Performance Thin Layer Chromatography ( HPTLC ), Thin Layer Chromatography ( TLC ), Instrumentation ,Application

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One of the essential commodities for life, food is necessary for everyone to survive. However, not everyone has the right to a satisfying lunch each day. According to estimates from the World Health Organization, two-thirds of people worldwide are food insecure. Smart agriculture is the technologically sophisticated solution to this long-standing issue, helping to increase farmland yield while using the fewest resources possible. Although crop diseases pose a major threat to food security, it is still difficult to identify them quickly since many regions of the world lack the necessary infrastructure. Impressive progress has been made in the area of leaf-based picture categorization since the development of accurate approaches. The suggested system operates in two steps, the first of which is training data sets. To do this, training sets with both healthy and unhealthy data must be used. The second stage entails crop monitoring and disease detection using the CNN technique, which contains several implementation processes such as data set construction, extracting features, classifier training, and classification. In order to classify the photos of damaged and healthy leaves, CNN has been simultaneously training on data sets of both diseased and healthy leaves. Overall, we can detect plant diseases on a broad scale by employing machine learning to train massive, publicly accessible data sets.

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Agriculture, CNN, Diseased and Healthy leaf, Segmentation, Classification, Neural Network, Image Preprocessing, Feature Extraction, ML.

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Nursing is a unique profession within the health care sector that focused on the care of individuals, families and communities so they may attain, maintain, or recover optimal health and quality of life. According to WHO (3rd May 2024) report, there are an estimated 29 million nurses worldwide and 2.2 million midwives. WHO estimates a shortage of 4.5 million nurses and 0.31 million midwives by the year 2030. To address the shortage by 2030 in all countries, the total number of nurse graduates would need to increase by 8% per year on average, alongside an improved capacity to employ and retain these graduates. Knowledge and Attitude of Higher secondary Students about nursing are important because they offer strategic clues towards successful recruitment of the next generation of nurses. OBJECTIVES 1. To assess the level of Knowledge regarding Nursing Profession among Higher secondary Students in selected Educational institutions of Kamrup (M), Assam. 2. To assess the level of Attitude regarding Nursing Profession among Higher secondary Students in selected Educational institutions of Kamrup (M), Assam. 3. To find out correlation between Knowledge and Attitude regarding Nursing Profession among Higher secondary Students in selected Educational institutions of Kamrup (M), Assam. 4. To find out association of Knowledge regarding Nursing Profession among Higher secondary Students with the selected demographic variables. 5. To find out association of Attitude regarding Nursing Profession among Higher secondary Students with the selected demographic variables. METHOD AND MATERIAL A descriptive study design was used to accomplish the objectives using non-probability convenience sampling technique. Study was done on 200 Higher secondary Students in selected Educational institutions of Kamrup (M), Assam. Participants were selected based on inclusion criteria. Semi structured Knowledge questionnaire and 5-point Likert Scale were used to assess the level of Knowledge and Attitude. RESULTS The findings of the study showed that out of 200 Higher secondary Students, majority 191(95.5%) has moderate knowledge, 6(3%) has inadequate knowledge and 3(1.5%) has adequate knowledge. Whereas in Attitude, 143(71.5%) has moderate attitude and 57(28.5%) has desirable attitude regarding Nursing Profession. There was a positive correlation (r=0.302) between Knowledge and Attitude at p<0.001 level. The analysis revealed that demographic variables did not show statistically significant association with level of Knowledge regarding Nursing Profession among Higher secondary Students at p<0.05 level and the demographic variable, family members who undergone course of nursing (p=0.049) had statistically significant association with level of Attitude regarding Nursing Profession among Higher secondary Students at p<0.05 level and the other demographic variables did not show statistically significant association with level of Attitude regarding Nursing Profession among Higher secondary Students at p<0.05 level. CONCLUSION From this study, it was concluded that majority of Higher secondary Students had moderate Knowledge and majority of Higher secondary Students have moderate Attitude regarding Nursing Profession. Therefore, the investigator concluded that proper awareness program about Nursing Profession in the society are needed to improve the Knowledge and Attitude of Higher secondary Students regarding Nursing Profession.

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 Keywords

Knowledge, Attitude, Nursing Profession

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The concept of Lean is extensively utilized and is still being implemented widely in organizations in order to remain competitive and cost-efficient. Even though Lean has proven to increase performance, the expected benefits with using the Lean approach are often absent. Implementing Lean is accompanied by barriers that limits the success of the implementation and many organizations fails to overcome these barriers. Furthermore, the current literature on Lean barriers is dispersed and superficial, which indicates a need for further in-depth investigation on the barriers of Lean implementations. The financial effects of lean manufacturing techniques on organizational performance in the manufacturing industry are investigated in this qualitative study. The research endeavors to ascertain the principal financial consequences linked to the adoption of lean techniques through the execution of comprehensive interviews with industry experts and the examination of pertinent case studies. The results show that lean techniques, like waste minimization, process optimization, and continuous improvement, increase operational effectiveness, boost profit margins, and result in considerable cost savings. The report also emphasizes the significance of cultural changes and employee participation in optimizing the financial gains from lean projects. This study adds to our understanding of how lean manufacturing promotes sustained financial growth in addition to streamlining operations. Practitioners and politicians that seek to increase competitiveness in the environment of manufacturing.

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Lean is extensively utilized and is still being implemented widely in organizations in order to remain competitive and cost-efficient.

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In order to effectively extract features, this research proposes a novel real-time sign language detection system that combines Convolutional Neural Networks (CNN) with Histogram of Orientated Gradients (HOG). The device bridges the communication gap between the hearing and deaf communities by successfully recognizing both static and dynamic gestures in real time using a typical web camera. This technology, which is intended to be both economical and easy to use, removes the need for pricey hardware, allowing for wider application. Testing demonstrates that the system can accurately and consistently identify a large variety of hand gestures, increasing its applicability for everyday use in various contexts. The technology has potential applications in public areas, educational institutions, and businesses where effective communication between sign language users and nonusers is crucial since it fosters social inclusion.

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Machine Learning, sign detection

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This study examines consumer perceptions of eco-friendly products in Kozhikode District, Kerala, India, focusing on awareness, purchasing behavior, and barriers to adoption. The research employs a mixed-methods approach, combining descriptive statistics to evaluate demographic influences on sustainable consumption. Findings reveal that while awareness of eco-friendly products is moderately high, affordability, availability, and trust in green claims remain significant challenges. Younger consumers and those with higher education levels show greater inclination toward sustainable purchases, whereas income and occupation influence willingness to pay a premium. The study contributes to the discourse on Sustainable Development Goal (SDG) 12 by highlighting localized consumer behavior and offering actionable recommendations for policymakers and businesses.

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Eco-friendly products, consumer perception, sustainable consumption, SDG 12, Kozhikode.

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