Volume 12 | Issue 8 |

 Abstract

As a pre-requisite of tax planning, each tax payer has to know their tax obligations in the right perspective and the measures of tax planning available to them so that they can make best use of their earnings by reducing the incidence of tax. This could be achieved only by availing maximum amount of tax exemptions, deductions and relief that are available under the Act. A better awareness about the existing tax laws and the tax saving instruments is necessary to achieve this objective. The present study on personal income tax planning essentially involves a study on the savings pattern, investment pattern and the extent of awareness of the individual about the tax laws and the tax planning measures.

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 Keywords

Tax Planning, Tax Evasion, Tax avoidance

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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 Keywords

Nanosponge, degradable polyester, nanoparticles, eco-compatible, cosmetic and pharmaceutical sectors.

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Creative Commons Attribution 4.0 and The Open Definition

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The Government of India has launched a new credit-linked subsidy initiative known as the Prime Minister's Employment Generation Programme (PMEGP). This programme merges two existing schemes, the Prime Minister's Rozgar Yojana (PMRY) and the Rural Employment Generation Programme (REGP), aimed at creating employment opportunities through the establishment of microenterprises in both rural and urban regions. PMEGP is a central scheme managed by the Ministry of Micro, Small, and Medium Enterprises. The implementation of the scheme is overseen by the Khadi and Village Industries Commission (KVIC), which operates as the primary nodal agency at the national level under the Ministry. At the state level, the PMEGP is executed through state KVIC directorates, state Khadi and Village Industries Boards (KVIBs), District Industries Centers (DICs), and banks. The government subsidy associated with the programme is allocated by KVIC through designated banks for final distribution. The study analyzed beneficiaries from various age groups, genders, rural and urban settings, as well as different socioeconomic backgrounds.

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 Keywords

PMEGP, Generation of Employment, Margin Money, Establishment units

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The birth of a child is the most anticipated event in a parent's life, but this experience can get tainted upon the discovery of the child suffering from a disability. Parents raising children with intellectual disabilities face unique, lifelong challenges, often more pronounced than other disabilities, impacting various aspects of their lives, especially their marital relationships. This paper explores the challenges encountered by the parents in their married lives. Drawing from existing literature, it highlights the problems faced and coping strategies used by the parents to manage the difficulties associated with caring for an intellectually disabled child. Thus, aiming to help both, the child as well as parents to leading fulfilling lives.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Intellectual disability, families, marital relationship, parents of intellectually disabled, couples, marital adjustment

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Creative Commons Attribution 4.0 and The Open Definition

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This research paper explores the theme of women empowerment in the literary works of Rokeya Sakhawat Hossain, a pioneering feminist writer and social reformer from colonial Bengal.1 Through her writings, particularly "Sultana's Dream" and "Padmarag," Hossain envisioned a society where women are educated, self-reliant, and free from patriarchal oppression. This study examines her contributions to women's education and empowerment, highlighting the relevance of her vision in contemporary society.

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 Keywords

Women empowerment,self-reliant, political participation, Child marriage, Compulsory education.

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Creative Commons Attribution 4.0 and The Open Definition

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This study offers a nuanced examination of Sujata Bhatt's poem 'A Different History' through the lens of postcolonial ecocriticism. By analysing the intricate interplay between language, nature, and cultural identity in Bhatt's work, this research illuminates how the poet challenges Western epistemologies while advocating for a more harmonious human-nature relationship. The article argues that Bhatt's poem serves as both a critique of colonial legacies and a call for environmental stewardship and cultural preservation. Through close textual analysis and engagement with contemporary theoretical frameworks, this study reveals how Bhatt's poetry navigates the complex terrain of postcolonial identity and environmental consciousness. By situating 'A Different History' within the broader context of postcolonial ecocriticism, this research contributes to our understanding of how literature can address the intertwined issues of cultural and ecological sustainability in the aftermath of colonialism. Ultimately, this analysis underscores the importance of integrating cultural and environmental perspectives in literary studies, offering valuable insights for scholars in postcolonial studies, ecocriticism, and contemporary poetry.

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 Keywords

Sujata Bhatt, postcolonial ecocriticism, environmental literature, cultural identity, linguistic imperialism

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Creative Commons Attribution 4.0 and The Open Definition

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This case study looks at the psychological aspects of developing habits, distinguishes between different kinds of habits, and investigates how habits contribute to personal development. We examine how habits are formed, how they affect behaviour and productivity, and how they contribute to long-term personal development through the lens of a young professional's journey.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Habit, personal growth, mental health, personality, psychology

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Creative Commons Attribution 4.0 and The Open Definition

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ShuTech Solutions, a growing tech startup, successfully navigated a major operational shift from a project-based to a product-based model through a structured change management strategy. Facing challenges such as resistance to change, a skills gap, and operational disruptions, ShuTech employed a multifaceted approach involving leadership engagement, transparent communication, targeted training, gradual implementation, and continuous monitoring. The strategy led to enhanced employee engagement, skill development, and operational efficiency, while ensuring stakeholder alignment. This case study underscores the significance of a well-structured change management approach in achieving successful organizational transformations.

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 Keywords

Change Management, Organizational Transformation, Employee Engagement, Skill Development, Operational Efficiency

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The subject specific compartmentalization is the rule disrupted and discarded by the latest technological innovations across the globe. Either it is a job market or market performance of an organization, both are equally vulnerable. The emerging technological innovations are transforming the entire work space, demanding for cross functional faculties or multiple skillsets. The traditional means of acquiring specialized status of professionals is under rapid transformation. The present-day markets, though highly skill oriented, but with multiple skills, diverse and cross functional areas. The advocacy for multidisciplinary learning with exclusive focus on cross functional faculties, linking with Gig platforms is the need for the day and future. The job market today is looking for multitasking and multispecialists, more than single domain specialists. The cross functional faculty of studies like engineering with business studies, management supported by legal studies, life sciences with market intelligence on drug research, medicine with criminal law & forensic science, Mathematics with data science and financial performance of markets, Economics, Geography, History, Psychology and languages supported by information science applications, Architecture town planning studies with health sciences and aesthetics are few notable observations. The proposed study is designed to compile research literature available in support of blurring the lines of differences between IT and Business Professionals and the lack of adoptability which may end up in MNC layoffs.

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 Keywords

Technological innovations, work space, generalists, multidisciplinary learning.

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Creative Commons Attribution 4.0 and The Open Definition

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In the pursuit of understanding financial distress within the context of Micro, Small, and Medium Enterprises (MSMEs) in India, this research paper utilizes Altman's Z-Score Model to analyze the financial health of selected public listed manufacturing engineering MSMEs for the financial year 2023-24. Financial distress, explains a company's inability to meet its financial obligations, it has been widely studied and researched topic across the world, as highlighted in the literature. This study aims to contribute to this body of knowledge by applying a robust analytical approach, using secondary data from 31 MSMEs, to evaluate the extent of financial distress and its implications. By analyzing financial ratios through the Z-Score model, this research provides insights into the financial stability of these enterprises and potentially identifying risks of bankruptcy. The study explains that most of the micro and small enterprises are under financial distress zone, few medium enterprises are in grey zone and out of total 31 industries only 3 medium enterprises were in safe zone.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Financial Performance, Altman's Z Score, MSME, Micro, Small and Medium Enterprises, India

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Creative Commons Attribution 4.0 and The Open Definition