Volume 9 | Issue 1 |

 Abstract

ABSTRACT Customs valuation and Customs audit practice is universal in nature and it has become global practice after developed countries adopted trade liberalization policies. Each and every country want their imports and exports to grow in order to maintain good trade balance and also to grow the economy. India�s practice of customs are in align with global best practices as well as the recommendation by WTO (World Trade Organization). In today�s changing economic scenario the liberalization policies towards trading plays a vital role in deciding the growth of the country�s economy. The World Trade Organization is a notable regulator in providing tariff guidance on import-export policies. Majority of the countries follow the WTO guidelines to bring uniformity and transparency in the practice. The Europe Union also plays an important rules influencing the policies of WTO. The practice of customs is in tradition across various borders and it has been practiced in various methods and different tools are used to engage in export & import businesses. In the evolution of modern era and after globalization there has been a drastic change in customs practices. In formative years, the customs practices are considered as implementing agencies on behalf of government policies and subsequently the agencies become the formation of WTO (World Trade organization) & WCO (World Customs Organization) & others. These organizations have developed standards for trade policies for greater transparency and uniformity.

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Key words � Customs Audit, Customs Valuation, Comparative Model

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Creative Commons Attribution 4.0 and The Open Definition

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Majority of Shopping malls, Showrooms, Factory Outlets and Standalone shops remained close for over 2 months across the country. What changed during these times from a Customer�s Perspective, has online shopping become an absolute replacement of shopping from a Brick-and -Mortar stores? Through this article we intend to provide deeper insights on the same, additionally on the quest to explore Customers take on Online shopping during the Covid-19 pandemic First time shopper�s overall experiences gets covered.

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Covid-19, Online shopping, Customer satisfaction.

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Creative Commons Attribution 4.0 and The Open Definition

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???? ?? ??????? ??????? ?? ?????? ???? ?????? ?????? ??, ????? ???????? ????????, ???? ???, ????, ??????, ????, ???? ?? ?????, ???? ?????? ?? ?? ???? ???? ?????????? ????? ?? ???? ????? ?? ???-??? ?????? ????? ?? ???, ????? ????? ????? ???? ?? ?????? ?? ??? ?? ?????? ???? ??? ?? ??????? ?????? ?? ???? ?? ???? ??? ?????, ????????? ?????? ???? ???? ???? ?? ???????? ?? ????? ?? ?????? ???? ???? ????????? ???????? ?? ????? ????? ????? ?? ??? ?????? ??? ?? ?????? ?? ??????, ?????? ?????? ???? ??? ??????? ???? ????? ???? ?? ???????? ???? ??? ?? ????????? ???????? ?? ???????? ?? ?? ???? ?????? ?? ????? ???? ???? ??, ?? ?????????? ???????? ?? ????? ??? ??? ????, ???? ???????????? ????????? ???????? ?? ?????????? ?? ???? ???? ?? ?? ???? ????????? ?????? ?????? ????? ?? ???? ??? ?? ???? ???? ??? ??, ???? ?? ????? ?? ???????? ?? ?? ??????? ?? ?????? ????? ?? ????, ????? ?????? ??????? ??? ?? ?? ?? ??, ???? ???? ?? ??? ??, ????? ??????? ?? ??? ??, ???? ?? ??? ???, ????? ?? ??? ?? ??? ??? ?? ??????, ? ???? ????????? ???-???????? ??? ?????????? ??, ???? ?? ?????????? ??? ????? ?? ???? ??? ????? ?? ????? ?? ?? ????? ????????? ???????? ?? ???? ???? ???? ?????????? ??? ?????? ??? ???, ???????? ?? ????? ?? ??? ????? ???? ??? ???? ?????? ???? ???????? ?? ??? ??? ?? ?? ?? ????-???????? ?? ??? ??? ?? ?????? ???? ???????? ???? ?? ?? ????? ?? ???? ???? ??? ???? ???? ???? ????????????, ?? ?????? ?? ?? ?????? ?? ??????? ???? ??? ???, ????? ?? ???? ??? ?? ????????? ?????? ???? ???? ???? ?????? ??? ???????? ??????? ?? ????? ?????? ??? ??? ???, ???????? ????? ??? ?? ????????? ???????? ?? ?????????? ????? ?? ???, ???????? ??????? ???, ???? ???, ???????? ????? ???, ??? ?? ?????? ?? ????? ???, ???? ???? ???? ??? ????? ???? ?? ?????? ????? ?? ???? ?? ??? ???????? ?? ????? ?? ??? ??? ????? ?? ?????? ??? ?? ??? ??? ??? ???? ?? ???? ???? ??? ???? ????? ?? ???? ?? ???? ??? ?? ????? ?? ??? ??? ?????, ???? ??????? ?? ???????? ?? ?? ????????? ???????? ?? ????? ?? ????????? ?? ???? ??? ???? ?? ?? ????????? ???????? ?? ??????? ?????? ??? ????? ?? ??????, �?? ??? ?? ?? ??????? ?? ???? ???, ??? ???? ???? ???? ?????? ??????? ?? ?????? ???? ????? ???? ??, ????? ??????? ?? ??????? ?? ??????? ????? ???

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?? ?????? ?? ???? ?????? ???????? ?? ????????? ???? ???, ???? ????? ?? ???, ?????? ?? ????? ?? ???? ??????? ?? ???? ???, ?????? ?????? ????

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The percentage of users on the internet searching for health details are increasing significantly. Many reasons urge citizens to use the Internet to check for knowledge regarding Health. Trusted medical details including illnesses, symptoms, and counseling are necessary for people with a certain general illness symptom or for being used as decision-support information before they consult a doctor. �MediBOT� end to end voice-based chatbot introduced to increase the capability of services and to reduce the running expenses for medical consulting services with the help of 4 diverse components: Disease prediction chatbot in Tamil, Prescription Reader to read the handwritten prescriptions, Skin disease predictor to identify your skin diseases and a smart IoT device to read vital signs. The main objective of the work is to provide an idea to people about their wellbeing and give the best protection with four different features in s single application.

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MediBOT, IOT � Internet of things, CNN - Convolutional Neural Networks, SNNET � Simple Neural Network, Image Processing, NLU �Natural Language Understanding, NLP � Natural Language Processing, ML- Machine language

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Newspaper is the most powerful tool to express idea and information. It is a part and parcel of modern life. It acts as an important medium to control corruption. It also help to develop new ideas, guide the common man and it also influences the habit of thinking in men. The main focus of the study is to find out the customer satisfaction towards Andabazar Patrika and to find out the effect of demographic variables on the customer satisfaction of the respondents towards the Anandabazar Patrika. The study was based on primary data and for the purpose of the aforesaid study 120 respondents were selected from South Kolkata.

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Creative Commons Attribution 4.0 and The Open Definition

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Customer Satisfaction, Demographic Variables, Perception

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Creative Commons Attribution 4.0 and The Open Definition

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Diabetic retinopathy damages the retina of then patient. It is most frequent in the patients who have had diabetes for longer than 10 years. This problem is occurring in millions of people worldwide but medical practitioners and the tools required for detection of diabetic retinopathy is scare for serving the mass population. The work already was to serve this problem using the application of machine learning but the efficiency of machine learning algorithm depends on the quality of feature extraction which requires domain knowledge. The work presented in this paper overcome the problem by using deep learning algorithm which automatically identifies the pattern and classifies the retina images into one of the five class based.

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Deep Learning, Diabetic, Diabetic Retinopathy, Convolutional Neural Network

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Creative Commons Attribution 4.0 and The Open Definition

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Death has been described in Hindu Vedic scriptures since ancient times. The descriptions in scriptures are multidimensional wherein the gods of death, types of death, the mind preparation about death, various beliefs to avert the death, the belief on time and place of death, the thoughts on happenings after death etc are included in the varied descriptions. Along with the religious concepts like death, soul and god- five elements, wellness, way of living etc tangible aspects are also deliberated in the scriptures. The abstract concept History studies cognitive and non-cognitive aspects. With this perspective, the research on references of Hindu scriptures on death is presented here. The selective scriptures are included in the research.

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Creative Commons Attribution 4.0 and The Open Definition

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Death, Vedas, Hindu Scriptures

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Creative Commons Attribution 4.0 and The Open Definition

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Machine learning and digital image processing are the most frequently used technologies in object detection algorithms. The objective of this work is to formulate a method for traffic light detection and detection of road sign boards. With the help of this proposed work, one can accurately detect and recognize traffic light colors i.e. green, yellow and red, and different signs like speed limit, stop, turn right, turn left, turn back and forward. Road signs are mostly comprised of colors which acts as a basis for distinguishing it from all other objects. Computer vision technique is used in the field of smart and intelligent transport systems. Nowadays, the traffic sign recognition systems have become an integral and functional part of Driver Assistance Systems. Hence this system is proposed to recognize road signs while driving the vehicle and provide audio commands to the drive to assist him accordingly.

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Creative Commons Attribution 4.0 and The Open Definition

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Machine Learning, Digital Image Processing, Computer Vision, Driver Assistance System, PCA, HSV, OpenCV, ANN, Raspberry Pi, OCR.

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Creative Commons Attribution 4.0 and The Open Definition

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Sound intelligence or voice detection is added to a home automation system based on acoustics for sophistication of physically challenged people and luxurious designing of auto and voice controlled houses as a broad perspective of this paper. Home automation is already in the practice, is done by switching on or off a device through wired networks. But this is inefficient for people with impairment in mobility. This project is implemented by using voice recognition module (V3) by interfacing Arduino uno in an offline manner. As the usage of module V3 gives us an advantage of offline voice detection and no need of Wi-Fi unlike other forms of voice detection systems. Human voice is converted into digital signal and it is sent to Arduino uno. As it is a speaker dependent system the voice commands are trained by using the v3 module. Hence the controlling of electrical peripherals is done according to the voice commands.

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ARDUINO UNO, Automation, Impairment in mobility, Motor, Relay, Voice recognition Module.

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Creative Commons Attribution 4.0 and The Open Definition

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Designing of an experiment means deciding how the observations are taken in a valid, efficient and economical way. Randomization is a process of assigning the treatments in various experimental subjects in a purely chance manner. Replication is a process of of an experiment more than ones or repetition. Treatmentwas repeated to different groups of patients. The process of reducing the experimental error by dividing the relatively heterogeneously subjects in to homogeneous blocks is known as local control. Replication and randomisation leads to validity of the experiment. Replication and local control helps in reducing the error. This paper describes some of the main steps in those performing reviewers of randomized controlled trials.

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Creative Commons Attribution 4.0 and The Open Definition

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Randomization, Replication

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Creative Commons Attribution 4.0 and The Open Definition