Volume 13 | Issue 7 |

 Abstract

ABSTRACT The futures and options (F&O) market plays a pivotal role in modern financial systems, offering investors tools for hedging, speculation, and portfolio diversification. This study examines the structure, functioning, and economic significance of the F&O market, with a particularfocusonthetaxationpoliciesthatgovernit.Throughadetailedanalysisofregulatory frameworks and tax treatment of F&O transactions, the study explores how tax policies influence investor behavior, market participation, and compliance burdens. Drawing on empirical data and case studies, the research highlights the challenges of classifying F&O income,theimplicationsoftaxreportingrequirements,andtheeffectsofrecentpolicychanges. Thepaperalsoassessestheadequacyofcurrenttaxregulationsinpromotingtransparencyand efficiency, while ensuring equitable tax collection. By bridging the gap between financial innovation and tax policy, this study provides actionable insights for policymakers, investors, and tax practitioners navigating the evolving landscape of derivative markets. Futures and Options (F&O)

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Key words: Derivative Markets, Financial Derivatives, Hedging Speculation, Portfolio Diversification Taxation Policies, Tax Treatment of Derivatives, Regulatory Framework

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Abstract Coal is one of the important mineral resources that mankind has been able to use to uplift the economy and sustain the community. In the Khasi-Jaintia hills, coal was reported to the Governor-General-in-Council about the presence of coal seams by Mr. James Stark in 1815. In the beginning, the demand for Khasi-Jaintia coal was less. But after experimenting with the coal at the foundry in Calcutta, it was found out that the Cherrapoonjee coal produces less ash than the coal used by the boat steamers in the Ganga-Doab region. This compels the British to send a surveyor to trace the presence of coal seams in the entire Khasi-Jaintia hills. Thus, later on coal seam was discovered beyond Cherrapoonjee. Later on, good and better quality of coal were found in the Jaintia hills, especially in the Lakadong village and its adjoining villages. By the beginning of the twentieth century, the government realized the high value of the coal from the Jaintia hills, opening a tender for any merchants to invest in coal mining, which accelerated the development of unscientific mining of coal in the post-independence era.

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Coal, Khasi-Jaintia, seams, mining.

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Present survey is all about the diversity of Ascomycetes Fungi in chhatrapati Sambhajinagar District. Ascomycetes have a diverse habitat. Ascomycetes are economically important. During this study Monitoring of samples were carried out. Fungal identification was carried out using an identification key and comparative microscopic slides. Altogether Twenty-Five samples were collected from 3 sites. Hypoxylon Rubiginosum species was dominant.

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Asci, Ascomycetes, hypoxylon

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This project presents the design and implementation of an IoT-enabled Smart Bin Network to address the challenges of inefficient urban waste collection and overflowing public garbage bins. The system uses ultrasonic sensors connected to ESP8266 NodeMCU microcontrollers to continuously measure the fill levels of waste bins. These measurements are sent in real time over Wi-Fi to a Firebase Realtime Database, where they are stored and updated dynamically. A web-based dashboard retrieves this data and displays the locations and statuses of all monitored bins on a Google Maps interface, using color-coded markers to indicate fill levels and alert authorities to bins that need urgent collection. By providing real-time visibility into waste levels across the city, this system enables municipal waste management teams to plan optimized collection routes, reduce unnecessary trips, save fuel costs, and prevent unsanitary overflowing bins. The project emphasizes a low-cost, scalable design using easily available hardware and free-tier cloud services, making it accessible for deployment even in smaller towns and cities. Future extensions could include GSM/LoRa connectivity for remote areas, predictive analytics to forecast fill levels, automated route optimization for collection trucks, and integration with citizen mobile apps to support smarter, cleaner, and more sustainable urban living.

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IOT, Wi-Fi, Microcontrollers, Realtime database, Firebase, Dashboard, watse management.

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Mansik shanti , sharirik swasthya aur adhyatmik unnati ka adhar:pranayam(shreemad bhagwat geeta ke vishesh sandharbh mein)

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Mansik shanti , sharirik swasthya aur adhyatmik unnati ka adhar:pranayam(shreemad bhagwat geeta ke vishesh sandharbh mein)

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Abstract--The prediction of student academic outcomes has emerged as a crucial area of focus in educational data mining, aiming to foster better learning achievements and enable timely educational interventions. By employing a range of machine learning (ML) techniques, researchers can analyze diverse in- dicators--such as academic records, attendance trends, and behavioral data--to estimate future academic performance.This study presents an in-depth evaluation of various supervised machine learning techniques, emphasizing their application and effectiveness in predictive analysis. It underscores the importance of selecting relevant features to boost prediction accuracy and examines how these models are being utilized within actual learning environments. In addition, the paper outlines widely adopted datasets, explores key implementation challenges such as data integrity and the interpretability of models, and proposes future directions to improve the effectiveness and scalability of predictive systems.

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Index Terms--Student performance prediction, machine learn- ing, educational data mining, feature engineering, supervised learning, voice-based interaction, assistive technology, ASR, NLP, inclusive education.

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This study explores the intricate relationship between religious tourism and local society through a sociological lens, focusing on the social, cultural, and economic implications of pilgrimage-driven mobility. The primary purpose of this research is to analyze how the influx of religious tourists influences the social structures, collective identity, and economic patterns of host communities. Using secondary data sources such as government tourism reports (Ministry of Tourism, Govt. of India), Census 2011 data, academic books, and peer-reviewed journal articles, the study offers an interpretative analysis grounded in sociological theory. Key themes include social change (transformation in gender roles, caste dynamics, and occupational shifts), identity construction (how local communities reshape or reaffirm cultural identity in response to external religious influences), and economic impact (growth in informal sectors, local entrepreneurship, and commodification of faith). The study draws on conceptual frameworks from Emile Durkheim (religion as social solidarity), Max Weber (religious ethics and economy), and Pierre Bourdieu (symbolic capital in religious settings). Findings indicate that while religious tourism stimulates local economies and fosters infrastructure development, it also leads to cultural commodification, environmental strain, and social stratification. This sociological analysis highlights the need for inclusive tourism policies that balance economic growth with cultural preservation and community well-being.

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Religious Tourism, Pilgrimage, Local Society, Sociological Analysis, Cultural Identity, Social Change, Economic Impact, Gender Roles, Caste Dynamics, Commodification of Faith, Collective Conscience, Symbolic Capital, Secondary Data, community Transformation, stainable Tourism

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Background: Migration during pregnancy is most common among females, due to cultural, structural or social arrangement. Migrant pregnant women generally face barriers in accessing healthcare services in their migrated locations. This leads to poor health outcomes. Objective: The objective of this study is to find out the role of migration on the health among the pregnant women migrating from urban slums of district Gautam Buddha Nagar in Uttar Pradesh during pregnancy & to explore the challenges & barriers faced by them. Methodology: This is a qualitative study with a cross-sectional observational design. Data were collected through informal telephone interviews and face-to-face interviews. The sample comprised registered pregnant women who received periodic visits and counseling. Results: Maximum number of migrated pregnant women were multiparous & belonged to the age group 18-30 years. Majority of them responded to the lack of human resource & services in their migrated locations. Most of them revealed that ANC (Antenatal Care) & PNC (postnatal care) visits were not made to their households. They faced challenges while accessing healthcare. Lack of awareness regarding importance of taking scheduled vaccinations, promoting early & exclusive breastfeeding was seen. Not being registered in their migrated locations prevented them from accessing supplementary nutrition. Conclusion: Present study finds that migrated pregnant women face real obstacles & are not able to enjoy their full health potential. They miss out on important components of ANC & PNC. The clash & overlap between AWCs (Anganwadi Centers) due to migration prevents them from getting benefit of supplementary nutrition. Their new-born infants also miss out on vaccinations. All of this has serious implications on maternal & child's health. Therefore, it is suggested that states should recognize migrants as a vulnerable group and adopt inclusive strategies to ensure their access to healthcare services., which will result in better health outcomes.

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Maternal migration, migrants, health outcomes, urban slums, Noida

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Creative Commons Attribution 4.0 and The Open Definition

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India, a nation characterized by profound diversity across religions, castes, languages, and lifestyles, faces significant social challenges. While this diversity is a source of national identity and honor, it also contributes to issues like regionalism, linguistic divides, communalism, and casteism. The country grapples with societal problems such as widespread illiteracy and poverty, which impede human development and national progress. Additionally, social vices including superstition, conservatism, and corruption, exacerbated by inflation and deeply entrenched caste systems, hinder societal advancement and perpetuate inequality. The pervasive issue of child labor, driven by severe economic hardship, denies children their right to education, compromises their well-being, and limits their future potential. Despite these challenges, India has actively implemented constitutional, statutory, and developmental measures to address child labor, and various government initiatives like Sukanya Samriddhi Yojana, Ujjwala Yojana, Mahila Shakti Kendra Scheme, Beti Bachao Beti Padhao, and Free Sewing Machine Scheme aim to empower women and combat social evils. Addressing these complex problems requires a collective effort from both the government and society, emphasizing public awareness, youth participation, and a concerted fight against corruption and social inequalities India is a large nation where individuals of many religions, castes, and dress styles live. In other words, diversity is the source of many issues, yet unity in diversity is identity and honour.

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India, diversity, social challenges, unity in diversity, regionalism, linguistic divides, communalism, casteism, illiteracy, poverty, human development, national progress

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As dynamic ecosystems that bridge the land and sea, salt marshes are essential to preserving biodiversity and sustaining a range of ecological functions. These ecosystems support distinct plant and microbial communities because of their nutrient-rich sediments, tidal inundation, and changing salinity. Through specialised physiological systems like salt excretion, water retention, and oxygen transfer in waterlogged soils, salt marsh vegetation--which is mainly made up of halophytes--has evolved to extremely saline environments. Salt marshes are vital for carbon sequestration, coastal stabilisation, and providing breeding and feeding habitat for a variety of wildlife on a global scale. They serve as organic barriers against storm surges and coastal erosion, and they play a major role in the cycling of nutrients. Salicornia brachiata, Sueda nudiflora, and Aeluropus lagopoides are among the species that flourish in salt marshes, which are mostly found along the coastlines of Gujarat, Tamil Nadu, and West Bengal in India. Rising sea levels, pollution, and habitat loss pose challenges to salt marshes notwithstanding their biological significance. Salt marsh plants' biochemical potential has drawn interest due to its potential uses in phytoremediation, biofuels, medicines, and agriculture. These plants are useful for medical study because they generate bioactive chemicals that have anti-inflammatory, antibacterial, and antioxidant qualities. Furthermore, they are potential options for biofuel production and sustainable agriculture due to their capacity to thrive in saline conditions. With an emphasis on biochemical viewpoints, this review examines the ecological importance, resource availability, harvesting practices, byproduct utilisation, and research developments in salt marshes.

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Salt marshes, Biodiversity, Ecological functions, Carbon sequestration, Coastal stabilization, Nutrient cycling

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