Volume 8 | Issue 9 |

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Yogdarshan

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Yogdarshan

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The study has been endeavored to unveil the nexus among national savings (NS), gross domestic product(GDP) and foreign exchange reserve (FER) in context of Bangladesh by using yearly data from 1990 to 2018 trough pragmatic analysis by using autoregressive distributed lag (ARDL) approach. The study revealed that the variables have long run (LR) associationship though the convergence to equilibrium from LR to short run (SR) 11percent every year. CUSUM and CUSUM square test signified that the coefficient of the estimators of the model are stable. The model is normally distributed and also free from heteroscedasticity, serial correlation. Compared to other variables GDP has most significant impact on savings both LR and SR while FER has the weak impact on savings. It gives the impression that the policy makers and govt. should assign rules and policies that will accelerate the savings to increase the real GDP.

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FER, NS, GDP, ARDL, CUSUM.

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Abstract: In the present experimental investigation, an experimental test is conducted on double pipe heat exchanger to establish the capability of Nano-fluids. cold side of a double pipe Heat exchanger antifreeze is mixed in water to enhance the Heat Transfer Coefficient. Experiments are conducted using distilled water on hot fluid side and Nano-fluids on cold side of the Heat Exchanger. Nano-fluids are prepared with TiO2 particles of 30 Nano meters size are dispersed in distilled water as per the standard procedures. The properties of these Nano-fluids are estimated using method of mixtures. Mass flow rate is measured using the collecting tank and stop clock. Friction factor is determined by the measured pressure drop across the test length of heat exchanger. The results are presented, enhancement of heat transfer is compared under the same set of operating conditions in tabular form of counter flow arrangement and heat transfer coefficient is compared in a counter flow arrangement with different methodologies. From the present experimental study it is concluded that by using Nano-fluids particles at 0.004% by volume Heat Transfer Coefficient increases from 15% to 45% when compared to pure Ethylene Glycol + Water in a double pipe heat exchanger in counter flow arrangement.

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� Nano-fluids, ethylene glycol, water, heat exchanger,TiO2

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with the paper

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agriculture, supply chain, policies, institutional credit

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With the advancement in the field of Science and Technology, the nowadays Classroom scenario is also changing bringing about drastic advancements. The main aim of today�s Education is to provide the students best Learning Outcomes and in this Technology is aiding a lot to achieve this goal. Moving from the age old methodologies used in Science Teaching like Lecture Method, now the Teacher is too smart to overcome the barriers coming in her ways and in fact using technology in Education as well as For Education. Flipped classroom is one such instructional pedagogy which has turned the table around and moving progressively. Flipped classroom approaches remove the traditional transitive lecture and replace it with active in-class tasks and pre-/post-class work. While flipping the classroom sounds quite effective and functional in one sense and do promise of improving the learning outcome but very little research has been evident on the effectiveness of using Flipped Classroom on the learning of the student. This study aims to draw out the challenges and prospects in learning of Science / EVS effectively through flipped classroom used by D.El.Ed. Trainees who employed this methodology in their classrooms during their School Experience Programme (SEP) whereby the trainees initially used the traditional methodology (like Lecture Method etc) and later on shifted towards flipped classroom. This study involved responses of 166 D.EL.ED. Teacher Trainees regarding the challenges they faced while employing this methodology as well as their perception on use of flipped classrooms in Govt. Schools of Delhi. Student�s understanding and perception were examined through a Questionnaire which acted as both Pre-Test as well as Post-Test.

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Flipped Classroom, Technology in education, School Experience Programme, Learning Science, inquiry-based learning, student perceptions of instruction.

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This paper is focused on finding the impact and association of characteristics of a celebrity in an endorsement for personal care products in customer's purchase intension. For achieving the objectives of this research paper a descriptive cross-sectional design is used. Data collected from the population of India, West Bengal, Kolkata 700119 and sample size for this research is 109 but before collection of data reliability of questionnaire is measured by using cronbach's alpha and it is found reliable. In order to make the findings more practical, hypotheses test based on chi-square test of independence and Phi-coefficient is used to find and measure the strength of association of characteristics of a celebrity with customer's purchase intension. As per the findings of this paper, characteristics of a celebrity in an endorsement really puts a positive impact on customer's purchase intension for personal care products but only one characteristic i.e., product matchup of celebrities having an association with purchase intension and other two characteristics (i.e., Trustworthiness and attractiveness) doesn't have any association. However, the association of product matchup with purchase intension is really very weak as found in Phi-coefficient.

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Celebrity endorsement, customer's purchase intension, chi-square test of independence, Phi-coefficient, Personal care products.

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vkSifuosf�kd dky] foKku] izkS|ksfxdh] vk;qfoZKku

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The use of third party and related party interest is one of the profit-shifting techniques available in international tax planning. The fluidity and fungibility of money make it a relatively simple exercise to adjust the mix of debt and equity in a controlled company. When the level of debt capital is much greater than the equity capital of the company thin capitalization occurs. Nowadays, thin capitalization is one of the major challenges to the corporate tax system of Ethiopia. Thin capitalization reduces government income from tax by increasing deductible interest paid or payable on the debt. To address this problem, Ethiopia has implemented tax rules restricting the deductibility of interest payments. This article aims to qualitatively examine the interest deduction rules under the Ethiopian income tax regimes through a qualitative analysis of existing literatures and laws. To this end, the analysis start unfolding the conceptual framework of interest deduction and its rules followed by an examination of interest deduction rules of Ethiopia. As the finding has revealed, the newly enacted federal income law has taken a big step in tightening the interest deduction rules through the adoption of debt-to-equity ratio and arm�s length approach to determine the maximum debt on which interest deductible. In doing so, the income tax rules of Ethiopia incorporated the indirect interest deduction rule which indirectly limits the amount interest on which is deduction is allowable. In addition to this, the withholding tax imposed on interest paid to non-resident and limit on maximum deductible interest rates are adopted as an interest deduction approach to supplement arm�s length and debt-to-equity ratio to protect tax base erosion. Despite these positive developments, the Ethiopian tax law has failed to recognize direct interest deduction rules which directly limit the maximum interest on which deduction is allowed. Nowadays, interest stripping rule is widely appreciated as the modern and most effective approach that directly restrict interest deduction. So, the failure to introduce a direct interest deduction rule is one of the major defect interest deduction rules in Ethiopia. Besides, the income tax law has failed to limit the special debt-equity ratio that applies to financial institutions. Furthermore, the tax law has failed to set a maximum deductible rate that applies to financial institutions licensed to lend in Ethiopia. To fill these gaps and ensure efficient protection of the tax base against erosion by deduction of interest payment, the researcher called for a direct interest deduction rule. Besides, the researcher called for the introduction of the debt-equity ratio that applies to a financial institution and the maximum deductible interest rate concerning the interest payment to legitimate financial institutions.

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thin capitalization, thin capitalization rules, interest deduction, and income tax

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Abstract The Misings are a tribal community of Assam. They belong to Mongoloid group and linguistically they are Tibeto-Burmans. Census of 2011 records the total population of the Mising as 680,424 and most of them are settled in Upper Assam. The Mising have their own traditional religious beliefs and practices that falls within the purview of Animism. Animism is the belief that inanimate objects and natural phenomena have souls. The Misings believe in Do:nyi-Po:lo (Sun-Moon) as their eternal heavenly beings on all animistic rites, but they do not worship them as their deities. This is because they believe in the supernatural powers of these spirits. Another characteristic of their belief is offering prayers to their forefathers. In every ritual, they recall the name of their forefathers of up to ten or more generations. However, the Misings since the last decade of the 20th century have made an attempt to institutionalize their traditional beliefs and practices. This started after the formation of �Do:nyi-Po:lo Yelam K�bang�. The objective of the paper is to look into the factors responsible for the recent attempt to institutionalize the traditional beliefs and practices by means of�Do:nyi-Po:lo Yelam K�bang� and its impact upon the Misings. Keywords: Misings, Donyi-Polo, Kebang, Religion

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Misings, Donyi-Polo, Kebang, Religion

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Among the resources available for production, the most critical resources is manpower therefore there need for training and development for them to meet up challenges of modern day business environments. The main objective of this study is to determine the effect of staff training and development on organization performance. To ascertain the relationship between training and development and organizations� productivity and profitability. Data were sourced from primary sources using staff of May and Baker Nigeria Plc. Hundred questionnaires were self-administered and eighty (80) were certified fit for analyses. Data collected were analyzed using Non Parametric Statistical tool of Chi Square on Statistical Package for Social Scientists (SPSS.21.0). It was discovered that training and development helped the employee to discovered new things about their job and help them to build team spirits within the organization. These has led to reduction cost of production and increase productivity. Therefore it was recommended that training and development that can enhance goals and objectives of the organization.

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Job Rotation, On-The-Job-Training, Need: Promotion

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