Volume 12 | Issue 7 |

 Abstract

The objective of this study is to appraise the administration of PAYE system of tax in Nigeria. The paper is a conceptual paper that focused on the procedures, templates and the assessment of income tax in Nigeria. The challenges affecting the assessment of PAYE system in Nigeria are not different from the general issues plaguing the administration of tax which include among other things: poor data base containing taxable persons and chargeable income; lack of competent manpower and the determination of residence. Other challenge is the time required to apply for refund of excess deduction. The approaches in the assessment and collection of tax liability are: simple approach, exact withholding and comprehensive withholding system. The current rate of determining tax liabilities of employees ranges between 7% and 24%. It is recommended that the Federal Inland Revenue Service should employ only chartered accountants, lawyers, graduates of Accountancy, statistics and related discipline in the administration of tax in Nigeria. Above all, the Head of Federal Inland Revenue Service and State Board of Internal Revenue should be persons with cognate experience and knowledge in taxation and Accountancy profession.

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relief, income, relevant, tax, returns, assessment, persons

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In Ayurveda Vatavyadhis is a group of diseases manifested by dhatu kshaya or margavarana and those are classified according to hetu, sthana and lakshana. In the classification of dhatukshayajanya vatavyadhis, many degenerative conditions are considered. Cervical spondylosis can be considered one among them and can be compared with 'Manyastambha". Manyastambha is one of the Vata Vyadhis mentioned in Vata Nanatmaja Vyadhi. According to Sushruta Nidana Sthana the Vata covered by Kapha is caused by day sleep, sitting and standing (in fixed position), and constantly gazing upward these are some of the important Nidanas of Manyastambha. Ruksha and Stambha (pain and stiffness) are the sign and symptoms mentioned in our text. Abhyanga, other Ayurvedic treatments, particularly Panchakarma, can aid in successful management. Agnikarma is a time-tested ancient treatment modality, practiced in India for more than three thousand years. The procedure primarily involves a topical application of controlled heated rod of specific qualities to treat various kind of diseases and or disorders. AIMS AND OBJECTIVES- To explain the role of Agnikarma through Swarna Shalaka enumerated in ancient Ayurvedic texts which will be beneficial in management of Manyastambha. MATERIALS AND METHODS- As the study is a review study, the available literature Samhitas and other books are searched for the disease and analyzed to get a comprehensive concept in the management of Manyastambh. DISCUSSION AND CONCLUSION- Agnikarma through Swarna Shalaka shows effective results in curing the cervical spondylosis

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Atisara, Ayurveda, Saranam, Nagaradi, Yog Ratnakara, Balrogadhikara, aaharaj, viharaja Nidana, agnimandya, deepana, pachana, grahi.

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With the increasing prevalence of intelligent transportation systems and the demand for safer roads, the detection and classification of road traffic signs have become critical in computer vision and deep learning research. This study presents an efficient deep learning system for reliable detection and precise classification of road traffic signs in real-world scenarios. Leveraging convolutional neural networks (CNNs), the system automatically extracts hierarchical features from raw image data, optimizing both computational efficiency and performance. We introduce techniques to improve the model's robustness against various lighting conditions, occlusions, and sign shapes. By utilizing lightweight neural network architectures and applying optimization strategies such as model pruning and quantization, the algorithm achieves high accuracy with low computational overhead, making it suitable for resource-constrained environments. Evaluations on benchmark datasets and real-world traffic scenarios demonstrate superior accuracy and adaptability to different sensor modalities, including camera-based and lidar-based systems. This research contributes to advancing efficient and accurate road traffic sign detection and classification, providing a promising solution for enhancing road safety and supporting intelligent transportation systems.

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Yolo, Algorithm Efficiency, Deep Learning, Convolutional Neural Network (CNN), and Intelligent Transport System (ITS).

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: In Kant moral philosophy, there is a misconception on his explanation of 'End.' What is the mean of 'objective End' that is 'ends in themselves.' Here I will try to differentiate between 'subjective end' and 'objective end.' Here is also possibility in subjective action to make universal rule that has capacity to be objective end that is 'ends in themselves.' By using Kant examples in the context of categorical and hypothetical imperative, we shall try to look deeply and find a clear-cut answer about 'ends in themselves.'

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'Ought,' 'End,' 'Categorical Imperative,' 'Objective End,' 'Subjective End,' 'Duty,' 'Ends in Themselves,' 'Universalizability.'

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Foreign exchange policy plays a crucial role in maintaining a country's economic stability, especially in the current era of globalization. Exchange rate fluctuations can affect various aspects of the economy, such as export and import prices and the trade balance. In the perspective of conventional economics, foreign exchange policies tend to focus on market efficiency and profit optimization through exchange rate stabilization by market intervention and interest rate management. Meanwhile, Islamic economics, based on sharia principles, emphasizes social justice and the prohibition of usury, as well as considering the impact of policies on the welfare of society as a whole. This study uses a comparative method to analyze foreign exchange policy from Islamic and conventional macroeconomic perspectives. The analysis includes a comparison of the theories, principles, and implementation of foreign exchange policies in the two economic systems. The study also examines case studies of countries that have adopted Islamic and conventional economic policies to see the practical impact of the policies. The results show fundamental differences in the approach and objectives of foreign exchange policy between Islamic and conventional economies. Conventional economics emphasizes short-term stability and quick response to market changes, while Islamic economics focuses on long-term sustainable and equitable solutions. This study fills the gap in the literature by providing a comprehensive analysis of foreign exchange policy from both perspectives. In addition, it offers implementation solutions that are acceptable to both economic perspectives, considering current global economic conditions. The solution is expected to guide policymakers in formulating a more inclusive and equitable foreign exchange policy, as well as open up opportunities for further research that explores the practical application of the theories discussed.

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Currency, Macroeconomics, Sharia, Stability, Maqasid.

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Abstract: The transition from conventional polymer to biodegradable polymer is getting importance day by day. This paper discusses the synthesis and characterization of a non toxic, biocompatible novel polymer. The insertion of a hydrolysable moiety in the polymeric chain greatly enhanced the biodegradation of the polymer in environment experimentally verified by soil burial test. The polymer so synthesized has been characterized by IR Spectrophotometric analysis , XRD analysis , hydrolytic stability test, soil burial test. Mechanical properties and thermal properties have also been explored.

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Keywords: Biodegradable polymer, synthesis, characterization, application, use.

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The theme of Asoka his interesting relationship with Buddhism, along with him being recognised as one of the ablest rulers in ancient India, has long intrigued the historians. Several scholars have attempted plethora of research to attain an authentic understanding of this connection. Accordingly, there has been an ongoing debate around the effect of Buddhism on the administrative policies (broadly termed as dhamma) of A?oka owing to his transitional conversion of personal faith. The abundance of evidence in terms of epigraphical evidence (rock and pillar inscriptions of A?oka) and literary texts (including but not limited to Sanskrit, Chinese and Buddhist sources) have played the dual role of giving extensive insight into A?oka's time period while also leading to exaggerated history writing in term of his reign and personality. The latter is largely owing to the fact of A?oka being revered in Buddhism and elevated to an almost divine status. However, in recent decades, new research has recognised a distinction between the personal Buddhist faith of A?oka and his comparatively neutral (as well as tolerant) policy of Dhamma. Therefore, the paper attempts to historicise the sources and analyse the exaggerated (later) literary accounts in corroboration with the inscriptions to better understand the actual effect of Buddhism on A?oka's administrative practices. This brief and comparative analysis will prove useful in attaining a significant insight into the scholarship surrounding the theme of extracting an authentic picture of the relationship between A?oka and Buddhism.

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Asoka and Buddhism, Dhamma, A?okan Inscriptions

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Bhagvad Gita, a vedic scripture, constitutes a dialogue and discussion between Lord Krishna and Prince Arjuna. It is a reservoir of knowledge and wisdom that transcends time. Moreover, the Bhagavad Gita holds a significant position. It is widely believed that Bhagavad Gita holds the power to solve every problem people face in their lives. Within the framework of therapy, Prince Arjuna assumes the role of the client, while Lord Krishna assumes the role of the therapist. Bhagavad Gita can be regarded as a valuable instrument for promoting hardiness and enhancing people capabilities as well. Hardiness, a similar factor of resilience, is a personality type, characterized by a sense of commitment, control and perception of problems as challenges. A person high on hardiness perform better under pressure. They observe stressful situations as an opportunity. There has not been much study to explore hardiness. Thus, it was an attempt to uncover the concept of Hardiness in the Bhagavad Gita from psychological perspective in Indian context. To accomplish this objective the Foucauldian Discourse Analysis (FDA) method was employed to perceive Hardiness as a discursive entity, and the diverse constructions of this discursive entity were identified in the Bhagavad Gita. The significance of these discourses along with their implications for action and subjectivity were thoroughly examined.

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 Keywords

Bhagvad Gita, Vedic Scripture, Hardiness, Foucauldian Discourse Analysis (FDA), Discursive entity, Resilience, Personality type, Subjectivity

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Anxiety has to been defined as psychological and physical strain or tension generated by physical, emotional, social, economic, or occupational circumstances, events or endure Stress is a body's reaction to a change that requires a physical, mental, or emotional adjustment or response Stress can be come from any and thought that makes your feel frustrated, angry, or anxious. Methodology- the currents study was Descriptive design (Basic pre-test only design)conducted at Shri Shankar High Secondary School. The total sample size was consisting 60 study participants were selected by using purposive non randomized sampling techniques. The data collection by the Face to face interview method by the usingselfmade questionnaire. The data analysis by the descriptive inferential statistics and paired "t" test and chi-square test to determine the pre-test compliance score and selected demographic variables regarding the hand washing among school going children's Results- In this study results revealed that the during pre-test compliance score, the majority out of 60 study participants, 77 (95.1%) had negative compliance score and, 3 (4.9%) had about 3.3%(2) of samples are at average level of anxiety score, 8.3% (5)of samples are at extremely high score, 25 %(15)of samples are at high level of anxiety score, 56.7% (34)of samples are at moderate level of anxiety score, 6.7%(4) of samples are at normal level of anxiety score. The significant of the study was between the pre-test Anxiety score and selected demographic variables such as age, gender father educational status, mother educational status, income of family, Type of family was p-value less <0.05. Discussion and conclusion-The study results shows that there is Moderate anxiety among students due to various factors.

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Keyword-Anxiety, riskfactors, pre test

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Small and Medium Enterprises (SMEs) have strongly grown in Ethiopia's economy especially in the manufacturing industry and have contributed greatly to the Gross Domestic Product (GDP)of the country and created a number of employment opportunities. However, many have not had a smooth course as they have faced various difficulties during their existence such as limited finance, low levels of technology, limited market for their products, natural hazards and many others and hence many have ended up failing and collapsing. The survival rate of Small and Medium Scale Enterprises (SMEs) have been found to be low despite all the effort made by the government to sustain their existence. This seems to be linked to the poor management of various risk factors confronting the operators of the sector in Ethiopia. In view of this, the study is aimed at determining the influence of Enterprise Risk Management (ERM) practices on survival of SMEs in Adama city. The major objective of the study was to research, assess and identify the influence of risk management on the survival of small-medium-sized enterprise (SME) in Adama. This paper has been conducted on about 200 randomly selected SMEs out of total available SMEs in Adama. SMEs reduce risk exposure by having proper risk management tools in place. Interview was conducted to some SMEs' owners, manager and the government body. The interview generally focuses on the risk management process and enterprise risk management practice in SMEs and examines how these risk management practices in company are used to overcome the risks. The study was conducted using primary and secondary data. A simple random method was also used. Data which were generated through structured questionnaires were analyzed using both descriptive and inferential statistical tools using SPSS 26 software. This study was also investigating the degree of impact of Enterprise risk Management practices in some selected SMEs in Adama City and effect of ERM Dimensions including Internal Environment, Objective Setting, Event Identification, Risk Assessment, Risk response, Control Activities, Information and Communication and Monitoring on the survival of SMEs. Results indicate that majority of ERM practices significantly influence the survival of SMEs. This study could be useful for policy makers to plan their activities towards risk management of Small and Medium Scale Enterprises in Adama. Based on the findings, it was recommended that SMEs owners should take ERM practices as a valuable business function that enhances survival.

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 Keywords

ERM, Risk Management, Small and Medium sized Enterprises, Survival of SMEs.

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Creative Commons Attribution 4.0 and The Open Definition