bluuebunny/crossref_metadata_2025_split huggingface dataset:
Board Gender Diversity, Board Ethnic Diversity and Firm Value of Listed Financial Firms in Nigeria
Authors: Ahmed Bello Rofiat Oyetunji, Isah shittu , 
Published: December 2023

This study investigates the effect of board gender diversity, board ethnic diversity, and firm value on the listed financial service companies in Nigeria. Firm value, measured by Tobin's q and computed as the ratio of the firm's market value of equity to its book value of total assets, is the study's explained variable, while board gender diversity and board ethnic diversity are the study's explanatory variables. The study’s population comprises fifty-one (51) listed financial service firms on the Nigerian Stock Exchange as of December 31, 2020. Thirty-five (35) of these firms made up the sample size for a period of nine years (2012–2020). Data was acquired from the sampled companies' annual reports and analyzed using the feasible generalized least squares regression (FGLS) approach. According to the study, board gender diversity and board ethnic diversity had a significant positive impact on the firm value of listed financial services firms in Nigeria. According to the findings, the boards of directors of listed financial service organizations in Nigeria should ensure that females are considered for directorship seats on the boards in order to increase their value, as suggested by the resource dependency theory. In addition, the boards of directors of listed financial services firms in Nigeria should consist of a mix of both northerners and southerners to improve firm value.
Nexus Between Sustainability Reporting and Financial Performance: Evidence from the Indian Banking Sector
Authors: Manish Didwania Ridhi Kalani, 
Published: December 2023

Businesses all over the world have moved quickly to incorporate the idea of sustainability reporting into their operations in response to the demand from stakeholders for increased openness on environmental, social, and governance (ESG) issues.This study aims to evaluate the link between environmental, social, and governance factors (ESG) and the operational performance (Return on Assets) & financial performance (Return on Equity) of banks. This research looks at the BSE 500 banks over the course of five years (2017-2022). Disclosure of environmental, social, and governance (ESG) factors is the independent variable, whereas performance indicators are the dependent variables (return on assets & return on equity). The conclusions that are obtained from the descriptive and correlation analysis illustrate that environmental, social, and governance factors have a major beneficial influence on performance. However, when taken into account one at a time, ESG disclosures have different relationships with one another. The results of this research might be incorporated into a workable model that financial institutions all around the globe could use to concentrate on the role that environmental, social, and governance (ESG) transparency plays in performance.
“The Effect of Gender, Age and Designation on Workplace Happiness: A study of Women Universities in Rajasthan”
Authors: Sunita Verma Niharika Lalwani, 
Published: December 2023

Purpose – The study’s objective is to investigate the effect of gender, age and designation on workplace happiness in women exclusive private universities in Rajasthan. The study also shows the significance relationship among variables.
Design/methodology/approach – The study used a quantitative research design, which involves collecting and analysing numerical data through a standard questionnaire. The data was collected from a sample of total 102 employees working in women exclusive private universities of Rajasthan by using Convenience sampling method to obtain data through Oxford happiness questionnaire based on a five-point Likert scale The results were analyzed using the arithmetic mean , Independent T- test to determine The effect of Gender, Age and Designation on workplace happiness.
Findings – This study reveals the effect of Gender, Age and Designation on workplace happiness. This study found that there is a significant link between designation and workplace happiness.
Research limitations/implications – First, because it was restricted to academics and administrative staff employed by higher education institutions in Rajasthan, this study is constrained by the specific sociocultural milieu that it was performed in, which may limit its ability to generalise.
Practical implications – The findings of this study could assist institutions and educational organisations in developing policies and procedures that will increase academicians' happiness and assist them in achieving their objectives.
Design, Development of a Diversified Implemention of a Supervisory Control And Data Acquisition based VLSI System (SCADA) framework Utilizing Microcontroller based Programmable Logic Controllers
Authors: Vaishnavi Patil, Dr. Pavithra G., Dr. T. C. Manjunath  
Published: December 2023

In this paper, the designing & implementing of a supervisory control and data acquisition system (SCADA) framework utilizing microcontroller based programmable logic controllers is presented in brief with some of the simulated results. This article shows the automation of a process by interfacing a weighing balance with Supervisory Control And Data Acquisition System (SCADA) through a Programmable Logic Controller (PLC). The research work was taken up as a part of the consultation work at a cigarette manufacturing firm. The detailed study of the entire cigarette manufacturing process revealed that after the processing of tobacco, which is the final stage in the production department, the processed tobacco is weighed in bins on a weighing balance and manually recorded by an operator. The operator has to keep a count of the bins and sum them up at the end of the day. This involves consumption of time and human labor. The aim of our research work is to automate this process so that the information regarding various blends of cigarette and their respective weights can be made available at every PC terminal at the end of the day. For storing this information, we are using the MS-Excel spreadsheet and writing in it with the help of SCADA script. The work discusses in detail the design, architecture, programming and implementation of a PLC. It also covers the various features offered by the SCADA software and also deals with the interfacing of the PLC and SCADA. The interface RS232C / RS485 is used. This work is an online research project which has now been implemented in the firm and yielding desired results. The simulated & experimental results shows the power of the methodology that has been developed in this research paper.
Assessing Taxation Revenue and Perceptions of Tax Reforms in Post-Demonetization India
Authors: Aayush Maheshwari, Dr. Jitendra Chouhan  
Published: December 2023

This research paper endeavors to provide a comprehensive analysis of taxation revenue in India, specifically focusing on Income Tax and Goods and Services Tax (GST), during the post-demonetization era. Additionally, it seeks to explore the perceptions of three key stakeholder groups taxpayers, tax professionals, and government officials—regarding tax reforms and their influence on tax evasion in India. The study commences by evaluating the taxation revenue of the Government of India in the aftermath of the historic 2016 demonetization move. It scrutinizes the impact of tax reforms such as the introduction of GST and changes in Income Tax regulations on revenue generation. By employing empirical data and statistical analysis, this research aims to shed light on the effectiveness of these reforms in enhancing government revenue collection, promoting fiscal transparency, and curbing tax evasion. Furthermore, this paper delves into the perceptions of taxpayers, tax professionals, and government officials concerning tax reforms and their implications for tax evasion in India. Through surveys, interviews, and qualitative analysis, it investigates the diverse viewpoints held by these stakeholders. This qualitative dimension of the study provides a nuanced understanding of how tax reforms are perceived and whether they have altered the behavior of taxpayers and the enforcement strategies of government officials.
The outcomes of this research hold significance for both policy formulation and academic discourse. Insights derived from the analysis of taxation revenue can guide policymakers in refining tax policies, optimizing revenue collection, and fostering economic growth. Simultaneously, an exploration of perceptions surrounding tax reforms offers valuable insights into the behavioral dynamics of taxpayers, the challenges faced by tax professionals, and the strategies employed by government officials in enforcing tax regulations. this paper Demonstrate a holistic examination of taxation revenue in post-demonetization India, with a specific focus on Income Tax and GST. It also provides a unique perspective by investigating the perceptions of taxpayers, tax professionals, and government officials regarding tax reforms and their impact on tax evasion. By combining empirical data with qualitative insights, this research contributes to a more comprehensive understanding of the complex relationship between taxation revenue, tax reforms, and stakeholder perceptions in the Indian context.
Analysing the Influence of Caste, Gender, Religion, and Household Characteristics on Enrolment Status and Student Dropout in Assam: A Logistic Regression Study
Authors: Ashraful Alom Sk Faridus Mamun Khan , Ruhul Amin, 
Published: December 2023

This study investigates the factors contributing to enrolment status and dropout rates in Assam using a binomial logistic regression model. The dependent variable, enrolment status, is categorized into currently enrolled and dropout or no enrolment. Explanatory variables encompass religion, gender, social group, sex of the head of the household, household head's education level, family income, and household size.
Our objectives include assessing the influence of religion, gender, social group, household leadership, head's education level, family income, and household size on enrolment and dropout likelihood. Dummy variables are used for religious affiliations, social group categories, head's education, and family income groups.
The results reveal significant associations between gender, education level of the head of the household, and family income with enrolment and dropout likelihood. Muslims exhibit a higher likelihood of dropout or no enrolment compared to Hindus. Female-headed households and individuals in households with higher-educated heads display increased odds of no enrolment or dropout. Lower family income levels are associated with higher odds of dropout.
Results on Eccentric Hypergraph of A K-Uniform Tight Cycle
Authors: M. K. Angel Jebitha, S. Sujitha P. Selva Renuka, 
Published: December 2023

Let ℌ be a hypergraph. The eccentric hypergraph ℌ] = of a hypergraph ℌ is the hypergraph that has the same vertex set as in ℌ and the edge set is defined by for any vertex other than x in is an eccentric vertex of x. In this paper we study about some results on eccentric k-uniform tight cycle.
Temporal Irrigation Water Quality Monitoring and Analysis in Semiarid Tropics: Implication on Crop Production
Authors: Ravindranath C., Shivaprasad H. Venkataraja Mohan S. D., 
Published: December 2023

Irrigation water quality analysis and monitoring is tricky task in semiarid tropics (SAT characterized) experiencing water scarcity. Conjunctive use of water in SAT have emphasizes on surface and ground water quality analysis for increase in agricultural production. Surface water quality analysis is carried out for reservoir water, canal flow, return flow and streams for a Devarabelakere, Village in Harihara Taluk in Davangere District of Karnataka State, India. It is located 12 Km towards west from Davanagere and 9 Km from Harihara. Devarabelakere pickup is constructed at downstreamof the Bhadra Reservoir at a distance of 136.00 Km. The total catchment area of this sub-project is 2106.90sq. Km. of which 1338.90 sq.Km SAT. Average Water quality index in the pre and post monsoon season for surface water was found between in the range of 51 to 75 and falls in the poor water quality status and suitable for irrigation and industrial purpose. Ground water sampling is also carried out at Deverabelekere command area and water quality index in pre and post monsoon seasons was found between the range 26 to 50 and falls in good water quality status and used for drinking, irrigation and industrial purpose. Although WQI shows many of the water samples were suitable or fit for irrigation, calculated other indices such Kelly’s Ratio (KR), Permeability Index (PI), Magnesium Absorption Ratio (MAR) with higher values covering all factors makes the water unsuitable which influences the irrigation water quality. In the study area the crops grown like Sugar cane in area of 28 ha, Plantation crop in area of 34 ha and Semi dry plant grow in 1152 ha and efficiency was found 37.03 % in post monsoon season for canal water and 44.38 % in pre monsoon due to temporal variations in season implicating the yield which is addressed by this paper.
Prospects Of Terahertz Technology – A Comprehensive Review
Authors: Shubhi Jain  
Published: December 2023

Terahertz (THz) is a recent area that scholars across the globe chase to form the early constructive system. Modern approaches in various techniques in THZ have built the formerly unused THZ recurrences spectrum feasible for imaging systems (IS).THZ recurrence spectrum is available between the limits of 0.3 THZ to 10 THZ, which lies in the range of microwave and infrared. THZ emissions are unseen to the bare eye, secure, non-disastrous, and non-noisy when compared to other emissions. THZ will answer many of the questions left ignored by mutual approaches, including optical imaging,(OM), Raman and infrared. (R&I).THz spectroscopy has a vast amount of uses from identifying flaws in medicine membranes, manufacturing industrial goods, body scanning (medical), parcel scanning (courier services), condition of drugs (pharmaceutical), an inspection of food items, inspection of nuts and seeds (agricultural), waste departure (environmental engineering), examination of cracks, flaws, defects( ceramic industry), observation of density, aqua content present in wood (wood processing units), examination of corrosion in case of automobile parts, identification of cancer (biomedical), astronomy, chemical engineering and IoT. In this review work an attempt was made to cover the procespects of THZ technology.
CNN Based Efficient Facial Emotion Recognition System for Children
Authors: Nilofer Attar, Dr. Shilpa Paygude  
Published: December 2023

An efficient and robust technique for facial expression analysis for the different human face image input is carried out. During the analysis with every dataset, it is analysed through the Convolution Neural network (CNN) method. In order to analyse the facial data in terms of emotions, at this stage of research it is considered with the three different emotions such as Happy, Sad and Anger. For the analysis of facial data for the very rarely occurring disorder autism disorder in the age group around 10 years termed as children age group. As an initial step of analysis of autism disorder emotion expressed through face is a significant symptom hence in the present research is carried out using the freely available Kaggle database to achieve the better accuracy and stability in the obtained results by the proposed technique of methodology. To show the proposed technique is better than the existing algorithms, two different database are considered and cross correlation among the database in terms of its efficiency are considered.
Split Geodetic Dominating Sets in Path Graphs
Authors: A. Merin Sherly P. Arul Paul Sudhahar, 
Published: December 2023

Let be the family of split geodetic dominating sets of the path graph . with cardinality i and let . Then the split geodetic polynomial of is defined as = , where is the split geodetic domination number of .In this paper we have determined the family of split geodetic dominating sets of the path graph with cardinality .Also , we have obtained the recursive formula to derive the split geodetic domination polynomials of paths and also obtain some properties of this polynomial.
Recent Applications of Multiple Hypergeometric Transformations in Function Spaces and Associated Reduction Formulas
Authors: S. K. Sahani, A. K. Thakur,  P. Chandra  
Published: December 2023

In this research paper we have obtained recent applications of multiple hypergeometric transformations in function spaces and associated reductions formulas of Kampé de Ferlet’s, Exton’s double series, and Srivastava triple series. Further, we have presented some interesting integrals involving the Lauricella’s , Lauricella-Saran’s , etc., Exton’s , Horn’s and Jain’s and generalized hypergeometric series arise as special cases of our main results. Also, some special cases were considered as an application of presented integral functions in function spaces.
A Descriptive study on effect of work life factors on personal and social life of workforce at Hyderabad Police Division”
Authors: Mr. G. Uma Srikanth, Dr. G. Jothi  
Published: December 2023

WLB plays a very important role in directly affecting the personal and work life of the employees and indirectly affects the productivity of the organization. Work pressure and increasing stress up on the police in the modern days has been identified as the cause for the problems at work and personal life. Some of the problems identified were stress related diseases, less productivity, work conflict with family engagements, inadequate time spent with the children etc. The study is an attempt to identify some of the causal factors which will till to the work life balance because identification will enable us to plan strategies to manage balance.
The police men and the police stations chosen are through simple random method the sample includes police men working in Hyderabad police stations with an experience of 3 to 4 years in their respective field located in Hyderabad. Hyderabad is the fast growing area in India with large number of police stations catering service not only the Hyderabad people but also to different places of Telangana like cyber-crimes, white color offences etc. Hence it was felt worth studying work life balance of the critical police work force of this Hyderabad unit. The main sample comprised of 110 policemen and was collected in the year 2022.The selection of police stations and policemen from the police stations was as per the criteria of statistical sample selection. The tools which would be administered are two 1) Personal data schedule 2) Interview schedule
Comparative Analysis of Multi-Level Algorithm with Different Encryption and Decryption Security Algorithms
Authors: Dr. Gaurav Aggarwal, Mr. Hirdesh Sharma  
Published: December 2023

This research explores network data encryption and decryption strategies used in communication networks. The majority of network communication systems revolve around information sharing on mobile phones, networked PCs, and other internet-connected electronic devices. As information travels through several networks and is subject to numerous types of assaults, unsecure data can be read, altered, or faked by anybody with access to it. To defend against this form of assault, data encryption / decryption techniques are utilized. To illustrate the effects and evaluate the efficacy of each decoding and encryption method used in network technologies, Visual Basic simulation studies that encrypted and decrypt data were created, developed, and tested. Further study was for comparative analysis of Multi-Level Algorithm with different Security Algorithms for encrypting data approach.
Pre-Trained Deep Learning Models for Detecting Strikeouts in Kannada Handwritten Documents
Authors: Bhargav, Shivayogi B. Ullagaddi  
Published: December 2023

In the digital document analysis, handwritten character recognition is a challenging area. Various methods are proposed in the literature to identify the strike-outs in various languages. Kannada handwritten classification is a crucial machine vision problem due to its various practical applications in the development of recognition systems. Identifying of strikeout string on the given Kannada statement is an important challenge to develop robust recognition system. In the present study, pre-trained models such as DenseNet121, EficientNetB0, MobileNet, InceptionResNetV2 are used to recognize strikeout Kannada words. Experimental analysis indicates that EficientNetB0 performed better for strikeout Kannada words and InceptionResNetV2 results in higher performance for non-strikeout Kannada words.
Design And Implementation of An Efficient Hybrid Two-Wheeler Vehicles
Authors: Abinesh K T, Mohana Priyaa M, Belmer Gladson V  
Published: December 2023

Nowadays the population of people increases in high volume. Due to that transportation plays a major role to move one place to another place. So the need for vehicle is also high, there has been increase in usage of Oil and Gas vehicle leading to problems like Global Warming, climate change, shortage of fossil fuel, etc. Due to these reasons Automobile Companies have started doing research for making Hybrid Technology usable into the day to day life. So the Automobile companies have started producing the Electronic-Bike to overcome the above problems. There is a lack of rechargeable point in outer area ,this may arise unwanted delay as well as create lot of problems. To overcome these problems, we proposed a new methodology to develop a new hybrid vehicle which runs with the help of both Fuel and Electricity .This Paper is mainly concentrate on the survey on existing methodology ,explanation about the proposed technologies, their function, advantages, efficiency of the proposed system, and the fuels and raw materials used in the Hybrid Vehicle. Finally we conclude the paper with the advantages and disadvantages of Hybrid vehicle and discuss how this technology will take over the world in future .
Properties of Semi Residuated Almost Distributive Lattices
Authors: M. Madhavi, Ch. Pragathi, S. S. Raju  
Published: December 2023

In this paper, mainly we have proved some important properties of semi residuation ‘ ⊕ ’ and multiplication ‘ . ’ in a Semi Residuated Almost Distributive Lattice(SRADL) P and given an example of a semi residuated ADL P. For r, s
Motivational Factors to Purchase Eco-Friendly Millets in Tirunelveli District
Authors: M. Esakkidevi, Dr. S. Mabel Latha Rani  
Published: December 2023

Millets are among the crops that are the simplest to grow in a field. Because it is a crop that is fed through rain, it requires less care and fertilizer than wheat and rice. Millets were among the first crops farmed for food. Millets grow more quickly, fit into a range of cropping plants, and are particularly good at adapting to changing climatic and environmental circumstances. As a result, they are easy to plant and care for. This article examines the factors that influence individuals in the Tirunelveli district to purchase environmentally friendly millets. The present paper highlights the satisfactory level and motivational factors to purchase eco-friendly millets in Tirunelveli district. The data was collected from 460 consumers by applying a multistage stratified proportionate random sampling method and analysed the collected data by using statistical tools including Percentage analysis, One-sample t-test and Factor analysis. The results of the factor analysis shows that promotion, personal and reference groups, and product positioning are some of the key factors that influence Tirunelveli consumers' decision to purchase eco-friendly millets.