10.46852/0424-2513.3.2024.41

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Editorial

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Content
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10.46852/0424-2513.3.2024.1

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Bihar is endowed with rich water resources due to the high precipitation, extensive river basin network, and alluvial aquifer with significant storage space for groundwater. Majority of its population is dependent on agriculture and related activities for their sustenance. However, there is uneven distribution of groundwater potentials due to variability of rainfall. Although evidence at the aggregate level indicates the under-utilization of groundwater resources in Bihar, there are few areas with depleting groundwater levels as well. This is indicated by the increase in the over-exploited and critical blocks from zero per cent to 1.5 and 2.2 per cent respectively. Irrigation being the predominant consumer of groundwater bears the prime responsibility of using this resource sustainably. Presently, groundwater irrigates 63% of the net irrigated area and its share has been rising. Various studies on water quality and quantity indicate
that Bihar may experience severe scarcity of water in the nearby future. Water shortages will become chronic in this water surplus condition, necessitating quick remedial measures to conserve and protect this vital water supply. As groundwater is largely underutilized, there exists a huge scope to accelerate sustainable use of groundwater for harnessing a positive groundwater-agricultural development linkage. The untapped groundwater resource should be utilized by private and government agencies for irrigation.
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10.46852/0424-2513.3.2024.2

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The study attempts to assess the extent of yield gap in soybean crop over time and changes in the same at district as well as at farm level in Maharashtra. The study uses two types of yield gaps. Yield gap I compares check plot yield and district average yield, whereas yield gap II compares demo plot with that of district average yield. It also assesses yield gap at farm level vis-à-vis demo plot yield for various varieties of soybean. Although the study shows significant yield gap of soybean with respect to check and demo plot yield, a reduction in this gap is also noticed over the last one decade, especially in major soybean cultivating districts of Maharashtra. The major soybean cultivating districts show 15-20 per cent decline in yield gap during this period. The efforts initiated by agricultural extension network in the form of scientific methods of farming with emphasis on adoption of HYVs of seeds and improved cultivation practices have significantly contributed towards the decline in yield gaps.
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10.46852/0424-2513.3.2024.3

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In Bangladesh, hypertension, sometimes referred to as hypertension, has become a serious public health concern that is having a considerable negative impact on the nation’s ability to prosper economically. Bangladesh’s expanding economy has advanced significantly in many areas during the past few decades. Concerns have been expressed concerning the influence of hypertension on the nation’s overall wellbeing due to its rising prevalence. This study examines the complex nature of Bangladesh’s hypertension
epidemic, considering both economic and medical factors. This study mainly based on secondary data, using the narrative review paper as a guide, observed at the epidemiological trends of hypertension in Bangladesh, emphasizing its upward tendency across all age groups and socio-economic classes. After that, saw at the financial effects of hypertension, including the direct expenses of medical care and treatment as well as the indirect costs of decreased productivity and higher mortality. This financial burden may impede a nation’s efforts to achieve sustainable development. Additionally, investigate the determinants of hypertension in Bangladesh, taking into consideration dietary practices, genetic predisposition, lifestyle factors, and access to medical treatment. The important factors influencing the prevalence of hypertension are also explored, including socio-economic inequalities and urban-rural divisions. Designing successful interventions and policies requires an understanding of these drivers. Finally, communicated about possible methods for lowering the prevalence of hypertension in Bangladesh, highlighting the need of early detection, prevention, and health promotion. The study’s findings indicated that Bangladesh’s economic progress is hampered by hypertension. As we support expanding economic development, the importance of governmental policies, healthcare infrastructure, and public awareness campaigns in tackling these developing health concerns was taken into consideration. The study will
underline how urgent it is to address high blood pressure as a significant impediment to Bangladesh’s economic development. This study intends to offer insights that help guide evidence-based policies and initiatives to enhance the country’s economic and health well-being by thoroughly examining the sources and effects of this understanding.
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10.46852/0424-2513.3.2024.4

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As a digitalization of attendance systems and identity authentication systems at places like factories, airports, educational institutions, healthcare centers, etc. They contain a lot of biometric data like fingerprints, so there is a high risk of data breaches from the databases used by the authentication centers. The biometrics are less costly to upkeep, so it is very economical. The biometric data is susceptible, and sometimes attackers may use it to cause financial damage using these biometric data, as they are used in many government identity cards as proof. Due to this, it becomes essential to protect these data. Research communities have proposed many image security solutions to prevent security breaches. Unfortunately, many cryptosystems today have excessive computational complexity and inadequate security. Thus, protecting these biometric image data and lowering computing complexity are the primary goals of our work. So we have proposed an encryption technique which contain dual confusion followed by a diffusion process. For the first part of confusion, we have designed a divide-rotate algorithm and for the second phase, we have developed a pixel shifting algorithm. A pseudo-random sequence generator is used to generate a chaotic range of values and diffuse the image, and in this process, a Logistic map is used. Studies on security and performance show that the suggested approach has a high degree of randomness and is resistant to statistical entropy-based, differential as well as brute-force attacks. From the analysis and findings, it is clear that the suggested method is incredibly sensitive, financially trustworthy, and performs better than other similar state-of-the-art systems, all with reduced computing complexity. 
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10.46852/0424-2513.3.2024.5

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Persons with Deafness are belonging to minority. They have their own belief, history, language and have unique communication skill. The present research intended to explore the perspectives of persons with Deafness about Deaf culture regards sign language as a vital aspect of communication and their social and economic challenges facing in daily life. The sample of the study consisted of 90 persons with Deafness registered at the 5 Deaf associations/Organizations of Odisha. A self-developed scale on perspective of deafness on deaf culture was used to assess the perspectives of deaf people about sign language and both social and economic challenges faced by them. Social Challenges includes- fear to deal with others, involve in social activities, discrimination feelings etc. Economic challenges include- unemployment, poor income, inability to buy appliances and software, lack of financial capabilities etc. The study results indicated that the perspectives of persons with Deafness about the Deaf culture among persons with deafness of different age groups with regard to using sign language show minimal variations among different age groups. There exist no significant differences among person with deafness and deaf cultures in facing social and economic challenges with respect to gender and demographic division. On the basis of findings, the recommendations were also suggested.
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10.46852/0424-2513.3.2024.6

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Organic agriculture is a low-cost, sustainable farming method that contributes to increased food and financial security. The current study was carried out to investigate the various obstacles faced by organic vegetable growers in Himachal Pradesh. The sampled households were chosen using a multistage random sampling procedure. A total of 120 organic vegetable growers were comprising 56 marginal, 41 small, and 23 medium farmers. Garrett’s ranking technique was used to prioritise imminent constraints. Small land holdings, a higher incidence of pests and diseases, a decline in crop productivity, a lack of minimum support prices for organic products, non-availability of the marketplace, less erratic monsoon, temperature and humidity fluctuations, and the threat of wild animals were revealed as the most severe constraints faced by farmers in the study area.
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10.46852/0424-2513.3.2024.7

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The research delved into the crucial role of Business Incubators (BIs) in fostering the success of start-ups, focusing specifically on the burgeoning Agri-tech sector. Through a blend of primary data collected from Agri-tech start-ups with the help of a well-structured questionnaire and secondary data sourced from governmental departments, a comprehensive analysis was conducted to assess the impact of incubation services on start-up success. The findings underscored the significant growth in job creation within India’s
start-up ecosystem, particularly attributed to initiatives like Startup India. The data highlighted the substantial contribution of start-ups to employment generation and economic advancement. Additionally, the upward trend in venture capital investment in the agritech sector emphasized the industry’s potential for growth and innovation. The study revealed a significant correlation between incubation services and start-up success. Services such as access to funding, mentorship, and legal support emerged as critical factors in driving start-up success.
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10.46852/0424-2513.3.2024.8

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The paper seeks to study the impact of capital structure on the profitability of the top twenty pharmaceutical companies based on market capitalization. Only companies listed on the National Stock Exchange (NSE) were selected for the analysis purposes. In this study, we collected five years (2018-2022) data for the empirical investigation using panel data regression analysis. Four dependent variables (return on equity, return on assets, earning per share, and Tobin’s Q) and three independent variables (long-term debt ratio,
short-term debt ratio and total debt ratios) were selected to measure financial performance and capital structure, respectively. Size is a control variable. The results indicated that firm performance, which was measured by return on asset, return on equity, and earnings per share, has a significant negative relationship with short-term debt ratio, long-term debt ratio, and total debt ratio. Tobin’s Q showed no relationship with short-term debt and long-term debt. The paper adds to the emerging body of literature on capital structure and financial performance relationship in the Indian context using a newer data set.
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10.46852/0424-2513.3.2024.9

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The study was conducted in the high hill temperate wet zone of Himachal Pradesh to investigate the information sources used and the constraints in farmers’ purchase of agricultural inputs. Multi-stage random sampling technique was used to select a sample size of 448 households in the study area. Multiple response analyses and Kendall’s coefficient of concordance were used for the study. The findings of the study revealed that timely non-availability of inputs in government stores, followed by the limited supply of inputs in government stores, high input prices, non-availability of the preferred package of inputs in markets, and fear of adulteration were the significant constraints experienced by the farmers in purchase of agricultural inputs. However, fellow/progressive farmers and private input dealers were\The study was conducted in the high hill temperate wet zone of Himachal Pradesh to investigate the
information sources used and the constraints in farmers’ purchase of agricultural inputs. Multi-stage random sampling technique was used to select a sample size of 448 households in the study area. Multiple response analyses and Kendall’s coefficient of concordance were used for the study. The findings of the study revealed that timely non-availability of inputs in government stores, followed by the limited supply of inputs in government stores, high input prices, non-availability of the preferred package of
inputs in markets, and fear of adulteration were the significant constraints experienced by the farmers in purchase of agricultural inputs. However, fellow/progressive farmers and private input dealers were the most commonly used source of information for purchased agricultural inputs. The results suggested that an increase in government funding for the development of input delivery systems can positively impact public awareness campaigns aimed at promoting better agricultural input use.the most commonly used source of information for purchased agricultural inputs. The results suggested that an increase in government funding for the development of input delivery systems can positively impact public awareness campaigns aimed at promoting better agricultural input use.
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10.46852/0424-2513.3.2024.10.pdf

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Traditional sample surveys, emphasizing large sample sizes and robust finite population estimates through probability sampling designs, have been a staple in official statistics. However, modernization efforts are underway as statistical agencies explore the integration of big data and web panel information for near real-time estimations. This paper reviews the challenges associated with these endeavours, particularly addressing statistical biases linked to under-coverage in big data and errors in data variables. Kim and
Tam (2020) introduced data integration methods, treating big data as an incomplete sampling frame and utilizing calibration weighting. The paper systematically reviews various integration methods, including mass imputation, propensity score, and calibration weighting. Additionally this paper concludes with a simulation study evaluating the performance of Kim and Tam's (2020) proposed estimators, assessing Bias, Standard Error (SE), and Root Mean Square Error (RMSE). The findings contribute to the on-going discourse on modernizing survey methodologies and leveraging diverse data sources for more efficient and timely official statistics.
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10.46852/0424-2513.3.2024.11

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Uttar Pradesh is the major producer of horticultural crops, especially vegetables. The study was carried out to evaluate the trends in area, production, and productivity of onion and potato farming. This analysis was based on secondary data collected from 2001-2002 through 2021-2022. The study period was split into two sub-periods: period-I (2001-2010), period-II (2011-2022), and the overall period (2001-2022). The compound growth rate of area, production, and productivity was analysed at the national level as well as for Uttar Pradesh. It was found that in India, the growth rates in area, production, and productivity for onion was 6.84, 9.57, and 2.55 percent respectively and for Potato it was 3.23, 4.85 and 1.57 percent respectively. The CAGR of area, production & productivity of Onion in Uttar Pradesh for onion was 0.83, 2.91, and 2.04 percent respectively and for potato it was 2.29, 2.90 and 0.60 percent respectively. At farm level, total post-harvest loss for potato and onion was 7.84 and 6.98 kg/qt respectively.
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10.46852/0424-2513.3.2024.12

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Given that most Indians consume vegetarian food, their demand for dairy products has been growing gradually and is anticipated to do so in the future. A list was made based on the cumulative square root and the size group of milk producers, namely small, medium, and large, in order to distinguish between Dairy Cooperative Society (DCS and Non-DCS) populations. The sample size was calculated using the Taro Yamane method to be 278 samples from 912 milk producer populations in the chosen six villages of each block. The overall farm costs C were estimated to be ` 36.28 thousand, with the small farm ` 36.50 thousand spending the most, followed by the medium farm spending in ` 36.47 and the large farm spending of ` 33.86 thousand. The overall farm cost of milk production was estimated to be 29.17 per Kg, which varied from ` 33.25 per Kg of small farms to ` 32.15 per Kg of medium farms to ` 28.47
per Kg of large farms. The average gross return per cow for the overall farm was in ` 44.85 thousand per year, which varied from ` 44.23 thousand for small farms to ` 45.86 thousand for medium farms to ` 48.58 thousand for large farms.
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10.46852/0424-2513.3.2024.13

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This study aims to identify and analyze the key factors influencing consumers’ decisions to purchase electric vehicles (EVs) in Telangana State, India. By examining these factors, the study seeks to provide insights into the motivations behind EV adoption and contribute to a better understanding of the EV market dynamics in the region. A mixed-methods approach was employed, combining both quantitative and qualitative research methods. The study revealed several significant factors driving consumers to purchase EVs in Telangana State. Key findings include the importance of financial incentives provided by the government, growing awareness of environmental issues, increasing availability of charging infrastructure, and the potential for long-term cost savings due to lower operating and maintenance costs. Consumers also expressed concerns related to limited driving range, initial purchase price, the
availability of charging stations and brand image.
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10.46852/0424-2513.3.2024.14

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The structural change of input cost refers to the change in the intensity of labour and capital (seed, fertilizers, pesticides, machineries etc.) used in agriculture. An attempt has been made to analyse the structural changes of input cost along with the trends in input-output relation of the three major crops (paddy, jute and potato) in West Bengal during 1999-00 to 2019-20 by using data of the Cost of Cultivation of Principal crops in India, Directorate of Economics & Statistics (DES), Ministry of Agriculture and Farmers Welfare, Government of India. It is found that the structural intensity of input cost shifts towards a more capital-intensive direction during 1999-00 to 2009-10, but then the situation is reversed to more labourintensive in terms of input cost during 2009-10 to 2019-20. To investigate the reasons, the study found that the higher labour cost is the main reason for this. Though the physical unit of labour per hectare
decreased during the secondphase (2009-10 to 2019-20), the high wage rate increased the share of labour cost and the total cost of cultivation. In the trend of the input-output relation of the state’s agricultural production, the study observed a decline in the input-output ratio (profitability from cultivation) for the crop paddy and jute, but it increased for the potato. The higher growth of input cost over output price during reference periods is the main reason for the decline in profitability of the crops in West Bengal.
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10.46852/0424-2513.3.2024.15

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In India the Pulses are not only the major protein source but, it also helps in sustainable agriculture by fixing atmospheric nitrogen. The green revolution was highly skewed in favor of mainly major staple crops wheat and rice and pushed pulses to small and marginal lands, this led to poor growth of pulses. Low productivity led to shortage of pulses that accelerated the nutritional deficiency in Indians specially children. Government always tried to fill the gap between demand and supply by importing pulses from other countries and initiated various schemes to promote production of leguminous crops in India to control the foreign currency and meet the demand of pulses. In this article an attempt has been made to study the growth and instability of pulses in Uttar Pradesh and Uttarakhand. Uttar Pradesh identified as the major contributor of pulse production and Uttarakhand being a part of Uttar Pradesh, the analysis was carried for these two states.
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10.46852/0424-2513.3.2024.16

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Liquidity is critical for the smooth functioning of the banking industry. The study aims to investigate the impact of deposits, profitability, bank size, net interest margin, capital, non-performing assets, gross domestic product, interest rate, statutory liquid ratio, and cash reserve ratio on bank liquidity in India. The research methodology includes balanced panel data of 49 banks for analysis from 2008 onwards. A generalized method of moment technique has been employed to inspect the specified purpose. The results exhibit that non-performing assets, profitability, and deposits have positively influenced bank liquidity. In contrast, bank size, capital, net-interest margin, gross domestic product, interest rate, and cash reserve ratio negatively impact bank liquidity. The statutory liquid ratio has an insignificant effect on the liquidity of banks. The results would be helpful to bank managers, policymakers, and academics to make appropriate policies to preserve bank liquidity without suffering any loss or undefined costs.
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10.46852/0424-2513.3.2024.17

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Gender budgeting aims to promote development and empowerment of girls and women through equal distribution of resources by providing equal opportunities for all. The participation of women in different sectors are increasing but the women are still now face various forms of vulnerability, discrimination, harassment, violence and abuse. They are neglected due to social prejudice and exploited physically, mentally, socially, economically and emotionally also. Gender Budgeting is a tool which can be used to address these issues through planning and budgeting. The paper analyzing gender budgeting in Odisha with focus specifically on higher education. Data were collected from secondary sources from the year 2019-20 to 2023-24. Governments total allocation of gender budget in higher education, gender specific allocations, Gender Parity Index in higher education are the major focus of the paper. The Gross Enrolment
Ratio (GER) in India gradually decreasing according to the increased level of education. The participation of women in educationless than men. It emphasizes the need for implementing Gender Budgeting in higher education in Odisha with analytical planning and purpose to address gender disparities effectively.
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10.46852/0424-2513.3.2024.18

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Learning is essential for every student, and utilizing electronic devices and various technologies introduces a new dimension to their educational experience. Students learn through e-learning in addition to traditional face-to-face on-campus classes. They encounter various benefits and challenges when using digital technology for learning. The teaching-learning process becomes more engaging
with the incorporation of technology. The paper aims to analyze students’ perceptions of ICT System in Education in terms of technology, social factors, and economic conditions, considering their diverse backgrounds and financial situations. This paper focuses on ICT System in Education, particularly its impact and perception among students in Uttar Dinajpur District, West Bengal, India. Primary sources were utilized to gather data for analysis. Convenience sampling technique was employed to select the institutions for data collection. Data was collected from various categories of institutions in Uttar Dinajpur District, West Bengal, India. Post-graduate and undergraduate students from Raiganj University, Raiganj B.Ed College affiliated with Baba Saheb Ambedkar Education University, Raiganj Surendranath Mahavidyalaya affiliated with University of Gour Banga, and Raiganj Government Medical College and
Hospital affiliated with The West Bengal University of Health Sciences were selected for data collection. The paper emphasizes the technological, social, and economic perceptions of students regarding ICT System in Education in Uttar Dinajpur District, West Bengal, India.
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10.46852/0424-2513.3.2024.19

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India’s economy highly relies on its agricultural sector to ensure food and livelihood security for its ever-going population. However, demographic, economic, social, and climatic changes exert pressure on natural resources. Ecosystem services play a pivotal role in adaptation and mitigating the climate change impacts. In this study, we examined the potential drivers and economic value of agro-ecosystem services in India by using a meta-analysis framework. A total of 817 data estimates were considered for the study. The results indicated that provisioning services contributed highest to the agro-ecosystem services with an estimated average value of ` 22306 ha-1 year-1, followed by regulating services (` 9021 ha-1 year-1) and supporting services (` 4613 ha-1year-1). Also, we found that land productivity and crop diversification have a positive effect on the value of agro-ecosystem services while population density
had a negative effect. Further, the study revealed that cultural services have been least explored in agroecosystems nevertheless their actual value is much higher than the estimated one. We conclude that efforts should be diverted towards the promotion of crop diversification practices and providing incentives in the form of payment for ecosystem services to enhance agro-ecosystem services and mitigate climate change’s impact on agriculture.
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10.46852/0424-2513.3.2024.20

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The article represents an attempt of comprehending modern processes and overall landscape of public management, determining the urgent necessity for innovative tools introduction. In particular, it is shown that today geoeconomics paradigm and securitization approach create extremely complex and ever changing, hardly predictable environment for public management, pushing states to apply Agile concept.
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10.46852/0424-2513.3.2024.21

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The article makes an attempt to comprehend the process of achieving sustainable development goals from multi-aspect point of view, taking into account the evident difference in political culturization among regions and countries, capable of influencing the vector of results obtained due to efforts on achieving SDGs. After analysis of theoretical basis, in particular, the case of the least developed countries is considered as example.
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10.46852/0424-2513.3.2024.22

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The article attempts complex comprehension of the acute issue concerning reimbursement of economic and financial damage caused by the full-scale armed aggression of Russian Federation against Ukraine. Based on historical retrospect, the authors analyze the legal consequences of damage to cultural heritage, research efforts of international organizations, and approval of appropriate documents, highlight available precedents and solutions, and outline possible vectors of actions for Ukraine.
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10.46852/0424-2513.3.2024.23

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The study attempts to comprehend today’s trends in changing the focus of national security toward a deeper consideration of the role of local government in security processes, including economic aspects as core drivers. Geopolitics and geoeconomics implications are analyzed within the context of cities, and the challenge of the necessity and, at the same time threat of decentralization is emphasized. It is proposed to view today’s national security as a multilayer system in which economic aspects represent an important landscape.
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10.46852/0424-2513.3.2024.24

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The development of modern information technologies and the processes of globalization are key factors for the emergence and spread of virtual currency. The legal status of cryptocurrency is still uncertain. It is considered both as a modern means of payment and as a speculative tool for illegal activities. However,despite such diametrically opposed interpretations, the fact that economic realities are constantly changing is unconditional. The IFRS reporting system is no exception, which should adapt to new challenges in a timely manner and take into account the need to disclose information about new progressive elements as much as possible. The article aims to analyze the economic and financial essence of cryptocurrencies, assess the phenomenon of the crypto economy and its impact on the financial market and monetary policy, as well as to outline appropriate implications for the corporate level – namely, for management accounting. The methodology is based on a theoretical analysis of cryptographic protocols and tools
for investment and macroeconomic analysis, some approaches of economic theory. It is shown that although today cryptocurrency is a speculative, high-risk instrument, cryptoeconomics is increasingly integrating into the global financial market, while the potential risks of this process still outweigh its benefits. Accordingly, at the micro-level, management accountants must understand the related risks and be able to explain the implications to the management team and the board of directors. The originality of research consists of an attempt to combine the analysis of macro- and micro-implications of emerging crypto economics based on an economic theory foundation. 
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10.46852/0424-2513.3.2024.25

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This comprehensive study embarks on an exploration of contemporary marketing strategies within the dynamic landscape of mobile applications, particularly emphasizing the utilization of geolocation and contextual advertising. The crux of this research lies in dissecting the effectiveness and inherent challenges of these cutting-edge marketing tactics. By systematically analyzing various case studies and current literature, the study unveils the substantial impact of geolocation-based marketing and contextual advertising on enhancing customer engagement and driving sales, underscoring the significant return on investment these strategies offer. However, this exploration is not without its complexities. The study investigates the technical challenges, including issues of data accuracy and platform integration, and critically examines the ethical and privacy concerns that are increasingly coming to the fore in the digital marketing domain. The research highlights the delicate balance marketers must maintain between
leveraging innovative technologies and respecting consumer privacy, especially in light of stringent regulatory landscapes like GDPR and CCPA. A unique aspect of this study is its forward-looking approach, offering strategic recommendations for marketers to harness these technologies effectively. It also identifies and suggests areas for future research, particularly focusing on the evolving nature of privacy regulations and the potential impact they hold on shaping future marketing strategies. This study
not only contributes to the academic discourse in digital marketing but also serves as a strategic guide for practitioners in the field, paving the way for responsible and efficient use of technology in marketing. 
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10.46852/0424-2513.3.2024.26

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The marketing landscape is always changing in this day and age due to technological breakthroughs, so it is important to comprehend these changes for theoretical and practical applications. Examining the development of digital marketing is the goal of this study, which will concentrate on the crucial shift to analytics-driven decision-making, omnichannel consumer experiences, the influence of social media dynamics, and the incorporation of blockchain and artificial intelligence (AI) technology. The
methodology, which makes use of an extensive analysis of recent literature and case studies, is based on a study of how these technologies may be used to improve marketing tactics and solve issues that they raise, like the digital divide and data protection. The findings reveal a significant shift towards more personalized, efficient, and ethically aware marketing practices. Notably, the adoption of AI and blockchain technologies demonstrates the potential for enhancing customer interaction and security, underscoring a move towards more targeted and meaningful consumer engagement. This transition not only highlights
the importance of adapting to digital innovations but also stresses the need for ongoing research and ethical considerations in their application. The study contributes to the discourse by offering insights into navigating the digital marketing ecosystem, advocating for strategic innovation, and emphasizing ethical practices in leveraging digital tools. This synthesis serves to enlighten both academic and industry practitioners about the ongoing digital marketing revolution, underlining the importance of agility and
ethical integrity in achieving marketing success in the digital age. 
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10.46852/0424-2513.3.2024.27

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The primary objective of this study is to explore the effectiveness of cryptographic techniques in enhancing the cyber protection of financial data within accounting practices. As the digital landscape evolves, the security of financial information becomes increasingly critical. This research aims to assess the effectiveness of cryptographic methods and understand their impact on various facets of accounting systems. The study employs a two-pronged analytical approach: matrix analysis and Structural Equation Modeling (SEM). Through matrix analysis, focusing on substitution cyphers like the Hill cypher, the research
provides a technical evaluation of encryption techniques. This analysis highlights the effectiveness of cryptographic methods in ensuring data confidentiality and integrity. The SEM analysis further reveals significant findings: Cryptographic techniques notably enhance perceived security (with a path coefficient β of 0.2 and a p-value of 0.03) and regulatory compliance (β = 0.5, p < 0.01). A positive impact on user satisfaction (β = 0.25, p = 0.04) is observed, albeit with challenges in implementation, particularly
in training and technological infrastructure. The study concludes that cryptographic techniques are essential in safeguarding financial data in accounting. However, their effectiveness centres on strategic implementation, which includes considerations for user-centric design and adherence to evolving regulatory standards. The research highlights the importance of a balanced approach to cybersecurity, integrating advanced cryptographic methods with practical considerations for their implementation. This study contributes both qualitative insights and quantitative evidence, offering valuable guidance for practitioners, IT security experts, and policymakers in developing robust cyber protection strategies in the accounting sector.
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10.46852/0424-2513.3.2024.28

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This analysis examines the intricate interactions that exist link medication adherence, health literacy, and the socio-economic effects on individuals with hypertension. Hypertension, one of the most prevalent chronic conditions worldwide, requires in-depth understanding of the intricate relationships that exist between patients’ access to health information, adherence to prescribed treatment plans, and the broader socio-economic context. The appraisal reviews recent studies on the health literacy’s effect on hypertension patients’ adherence to medicine, with a focus on the contributions of social, institutional, and personal factors. It also examines the socio-economic consequences of low medication adherence and health literacy, emphasizing disparities in healthcare outcomes, increased medical costs, and worse life quality. This study looks at different methods to raise the level of health literacy and medication adherence in hypertensive populations, both individual and systemic. It emphasizes the significance of patient education programs, tailored communication strategies, and system innovations to address the unique challenges confronted
by people with differing degrees of health knowledge. Furthermore, the study investigates the potential financial benefits of enhancing medication compliance and health literacy, illustrating how targeted interventions could reduce medical expenses, prevent problems, and foster a more robust community. It emphasizes the need for collaboration between lawmakers, communities, and medical professionals in order to enact workable policies and decrease the socio-economic toll that hypertension has. The
intricate interactions between medication adherence, health literacy, and socio-economic determinants in relation to hypertension are highlighted in the analysis’s conclusion. By understanding and addressing these characteristics, healthcare stakeholders can develop targeted treatments to improve outcomes for patients with hypertension, advance health equity, and improve societal well-being. 
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10.46852/0424-2513.3.2024.29

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Modern world, saturated with innovations and digital technologies, opens numerous opportunities for development and convenience. However, along with these opportunities, the likelihood of becoming a target of fraud rises. Financial crimes are becoming more pronounced and sophisticated, utilizing new technical and social methods of influence. With these changes, existing risks, including fraud risk, have significantly increased. In spite of extensive endeavors to eliminate fraudulent actions, apparently fraud in its different forms persists and is escalating in both occurrence and magnitude. Identifying fraud schemes is a crucial aspect of fraud detection. Detecting fraud risks at an early stage can bolster investor protection, enhance investment returns, prevent costly legal battles, and promote efficient operation. This study concentrates on the various facets of fraud. It examines the pre and post-effects of fraud. It also involves extensive research on the available literature on financial and non-financial frauds and has come out with a conceptual model that helps to give an overall 360-degree view of the concept of fraud. This work gives a theoretical insight into fraud. It reveals a five-part comprehensive approach termed as the 5S approach to analyze and view the concept of fraud, namely the Segregation of fraud, Schemes used to commit these frauds, Stimulus for committing these types of frauds, the Significant Consequences or the resultant effects of fraud and finally the ways of reducing or countering these frauds or the specific remedies to negate or overcome these frauds.
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10.46852/0424-2513.3.2024.30

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Recognizing the transformative impact of strategic investments in PPP Model, this study investigates how infrastructure development can serve as a linchpin for sustained economic prosperity. Through an exploration of key sectors such as transportation connectivity-air, road and rail, energy, and water supply & sanitation, the paper aims to highlight the multifaceted benefits of robust infrastructure on overall efficiency, business expansion, and job creation. The research emphasizes the need for a comprehensive and sustainable approach to infrastructure finance, advocating for a balanced mix of public and private investments. The paper also addresses the importance of transparent regulatory frameworks, risk mitigation strategies, and efficient project planning to attract private investors and ensure the successful implementation of infrastructure projects. By elucidating the potential multiplier effects and global
competitiveness implications, the paper provides valuable perspectives for investors, policymakers, and scholars seeking to comprehend the intricacies of transformative dynamics of infrastructure-led economic growth in India. This research paper delves into the pivotal role of infrastructure finance as a catalyst for unlocking economic growth in India.
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10.46852/0424-2513.3.2024.31

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The pervasive influence of Artificial Intelligence (AI) technology is fundamentally transforming industries and daily life. AI, an emulation of human intelligence in machines, endows systems with the capacity to autonomously learn reason and make decisions. By processing extensive datasets at unprecedented speeds, AI is ushering in a revolution across diverse domains, including healthcare, finance, education and manufacturing. Its applications span from elevating customer experiences through personalized
recommendations to propelling advancements in areas like autonomous vehicles and precision agriculture. With the tourism industry in transformative evolution, AI is pivotal in enhancing visitor experiences, streamlining operations, and fostering sustainable destination management. AI-powered solutions personalize and simplify the entire traveller journey, offering tailored recommendations for pre-trip planning, on-site experiences and post-travel engagement. This not only boosts customer satisfaction but also elevates the overall appeal and competitiveness of destinations. Moreover, AI optimizes operational
processes by utilizing predictive analytics and machine learning for demand forecasting, resource allocation, and crowd management. This facilitates data-driven decision-making, promoting efficient resource utilization and minimizing environmental impact. In sustainable tourism, AI monitors and manages environmental factors, employing smart sensors and analytics to assess ecological impact. This enables the implementation of proactive measures to preserve natural resources and protect biodiversity,
contributing to smart infrastructure development for destination resilience. The integration of AI in destination tourism drives economic growth and enhances safety for travellers. AI-powered systems analyse real-time data to detect and respond to potential threats, ensuring a secure environment. As the tourism industry evolves, embracing AI becomes imperative for destinations to remain competitive, sustainable, and resilient. This abstract provides insights into the diverse applications of AI in destination
tourism, underscoring benefits for tourists and destination management stakeholders. 
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10.46852/0424-2513.3.2024.32

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The research Paper examines the complicated interplay of AI and science fiction films, which charts its evolution in terms of depiction while examining how it impacts society’s perceptions. Traversing historical epochs, from early portrayals in classics like “Metropolis” to contemporary narratives in films like “Her” and “Ex Machina,” the study employs a qualitative analysis of key cinematic works. In methodological terms, this research is based on a sequential framework that examines the evolving themes, ethical issues, and transformation of artificial intelligence characters. To understand recurring themes and their implications, a qualitative content analysis has also been applied. The paper reveals the symbiotic relationship between movie stories and society’s perceptions, shedding light on how science fiction cinema has a role to play in shaping national opinion about artificial intelligence, influencing ethical concerns, technological progress, and social attitudes. This paper seeks to provide insight into the cultural, technological and commercial aspects of this widespread theme through an examination of the intersection between artificial intelligence and science fiction in films.

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10.46852/0424-2513.3.2024.33

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The nuanced dynamics of impulse buying behaviour across diverse retail channels unveil a fascinating interplay between consumer psychology and the unique attributes of physical stores, e-commerce platforms, and mobile shopping apps. Delving into the intricate landscape of impulse buying behaviour across three prominent retail channels, namely physical brick-and-mortar stores, e-commerce websites, and mobile shopping applications, sheds light on how retail environments shape and influence impulsive
buying behaviours. Employing a comprehensive research framework that encompasses the realms of behavioural psychology, astute marketing strategies and the nuanced analysis of digital interfaces unveils the underpinnings that drive impulsive purchases in each distinct retail environment. By means of meticulous data collection and rigorous scrutiny, this research discerns the unique determinants of impulsive buying behaviour, encompassing consumer motivations, environmental cues and the pivotal role of technology becomes apparent. The comparative analysis not only enriches understanding of the impulse buying phenomenon but also provides actionable insights for retailers and marketers keen on creating bespoke strategies tailored to the specific attributes of each retail channel. Presenting realistic implications for businesses seeking to optimize consumer engagement and bolster sales in today’s multifaceted retail landscape, the recognition of the varied triggers behind impulse buying across different
platforms empowers retailers to cultivate precision-targeted approaches that deeply resonate with their intended audience, thereby amplifying the efficacy of their marketing endeavours. Undertaking an exhaustive comparative analysis of impulsive buying behaviour within the realms of physical stores, e-commerce websites and mobile shopping applications, this research aspires to illuminate the catalysts that prompt impulsive buying and explore the variations across these diverse retail avenues. The findings
underscore the significant impact of emotional and situational factors on impulsive buying across all channels while highlighting
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10.46852/0424-2513.3.2024.34

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In the present-day global economic landscape, FDI emerges as a pivotal driver for economic progress, especially in developing nations. Over recent years, propelled by the wave of globalization, numerous Asian developing economies have experienced a substantial surge in FDI. Notably, India has emerged as a prominent FDI destination, witnessing a notable upswing in FDI inflows. Given the paramount significance of FDI in the modern economic landscape and its noteworthy strides in India, a comprehensive analysis encompassing shifts in FDI policy, determinants of FDI attraction, and its ramifications on the domestic economy becomes imperative. This paper endeavors to scrutinize the evolution of FDI policies in India, delve into the diverse factors shaping FDI influx and ultimately assess the profound impact that FDI has exerted on the Indian economic landscape. FDI Surge in India: India has experienced a substantial surge in Foreign Direct Investment (FDI) in recent years, making it a prominent destination for global investors.
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10.46852/0424-2513.3.2024.35

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Digital Healthcare Systems bear great promise for better governance in healthcare sector in India. The age of Digitization brought many benefits to many sectors of administrative functions and healthcare remains one of the biggest beneficiaries. Simultaneously there are many issues of economic and financial nature that have emerged during successful implementation of digitization in healthcare. Issues that remain to be resolved are discussed in this research work and the promise that digitization brings for
a credible governance of healthcare has also been explained in this work. After getting independence from an exploitative colonial rule India has come a long way to establish her presence in the global arena in terms of agriculture, industry, services and technology sectors. In this research work this long journey of development as a young nation has been refereed. Similarly the challenges that have been successfully faced have also been mentioned. The fact remains that economic and financial aspects being the prime areas of concerns in any developmental work need to need to be addressed properly. Here in this concept paper a detailed analysis has been presented to discover the paradigm of healthcare systems in India and systematic efforts by both public and private sector to resolve the issues in this particular paradigm. Nations change and so does their approach to development. But technology as a key driver in this development process brings many similarities across the world, hence in this paper, this immense
applicability of cutting edge technologies that digital world offers to all has been duly acknowledged. India’s adoption and proper utilization of digital healthcare to resolve many issues of economic and financial concerns can throw light and inspire many other developing nations in the Indian subcontinent, has been justifiably presented in this research work, citing the limitations of the approach as well. 
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10.46852/0424-2513.3.2024.36

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Financial inclusion and sustainable education are closely linked, especially in achieving SDG 4. The introduction highlights how financial inclusion can empower communities and promote inclusive education. It emphasizes universal access to affordable financial services as a catalyst for social mobility and economic empowerment. The role of financial inclusion as a pillar of sustainable education is then examined, highlighting its contribution to access, lifelong learning, educational infrastructure, financial literacy, and the empowerment of marginalized groups. Challenges related to SDG 4 and financial inclusion are discussed, including the digital divide, quality of education, financial literacy, inequality, and climate change. Opportunities at the intersection of SDG 4 and financial inclusion are identified, such as technological innovations, public-private partnerships, financial education integration, inclusive financing models, data analytics, empowerment of marginalized groups, and capacity building. Finally, the findings underscore the importance of integrating financial inclusion initiatives into education policies and programs to build resilient communities and promote inclusive and equitable education. The paper concludes by emphasizing the transformative potential of financial inclusion in fostering sustainable
development and lasting progress for all.
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10.46852/0424-2513.3.2024.37

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Agricultural Informatics is a modern and interdisciplinary field of practice and study. It has incorporated from the information technologies, basic technologies and various aspects of agriculture, and horticulture. Agricultural Informatics sometimes refereed as ICT in Agriculture, Agricultural Information Systems, Agro Information Technology, etc, It is dedicated in transforming agriculture sector supported by information driven systems which are supported by ICT). Agro Informatics is responsible in delivering as
well as accessing information. The applications in Agro Informatics in agriculture enhancing agriculture production, nationally and internationally and as a result new practicing concepts been developed called Digital Agriculture and Smart Agriculture. In addition to basic Information Technologies Agricultural Informatics is also supported by different other emerging sub components such as Big Data, Data Analytics, Cloud and Virtualization, Internet of Things, Wireless network with Converged Network, Usability and HCI, UXD, Sensor and Multimedia Systems. Different economical and financial issues are alarming and growing internationally in respect of Agriculture and environment. A proper Agro Informatics practices can lead the development a healthy and sophisticated agricultural systems, and proper applications helps in reaching the status of Digital Agriculture and Smart Farming supported by government, administration, universities, agricultural institutes and associations. This paper highlights the basics of Agro Informatics and Financial aspects related to the Smart Agriculture in Indian context. As a review based work existing works complied and reported here.
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10.46852/0424-2513.3.2024.38

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In e-Governance, the government generally uses ICT or Information and Communication Technology for governance. e-Governance completes its function with the help of ICT. It offers government services, and the exchange of information. It also combines information portals and previously supplied services. Generally, digital governance with the help of technology completes the governance process to supply online services. India belongs to the developing countries in the world. However, it should merge the
socio-economic goals with good governance efficiently. In the age of ICT, nearly every country in the world used ICT in their administration, delivering services to their citizens on time. e-Governance has an effect on every area of the Indian economy. e-Governance projects have started in India by the Indian government. It delivering as many services online as feasible. Different e-Governance projects have been undertaken. Different projects have been started by the Indian Government such as digital India, e-seva, smart govt, e-kranti and many more. These initiatives all appear to be more beneficial to the citizens
overall. But, e-Governance implementation certain problems are still there. Successful e-Governance implementation, these problems may consider as an obstacle. The problems are such as cultural, technical limitations, socioeconomic, privacy and security issues etc. The government is certain that these obstacles can be removed. In this study the author has discussed about these matters.
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10.46852/0424-2513.3.2024.39

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Digital technologies have emerged as indispensable tools in designing and developing sophisticated healthcare systems. In today’s world, human society is deeply intertwined with digital technologies and computing. Advancements in communication and technology have greatly enhanced global connectivity among people and stakeholders. Organisations and institutions across various sectors, including healthcare and medicine, increasingly embrace technology. Governments worldwide are actively promoting the integration of IT and computing into healthcare and medical systems. Utilising different technologies and computing subfields has developed advanced, intelligent, and more efficient healthcare services. Digital healthcare is pivotal in promoting enhanced well-being for individuals of all ages, irrespective of location. To advance healthcare infrastructure, national, state, or regional digital health initiatives have been implemented with comprehensive strategies encompassing financial, organisational,
human, and technological resources. InIndia, several initiatives have been launched in the healthcare sector, focusing on technology and computing. This paper explores various aspects of technology and computing in healthcare, providing insights into digital healthcare informatics’s existing, current, and future scenarios. It examines adopted and potential strategies to enhance healthcare delivery through integrating digital technologies and computing systems. This paper is a conceptual works and its includes
the detailed study of the secondary data source collected from different government websites and digital platforms and then analyzing these qualitative and quantitative data to understand the issues related to digital healthcare system.
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10.46852/0424-2513.3.2024.40

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The study represents an attempt to comprehend the patterns and landscape of public management in the conditions of SDGs adoption and processes of their achievement. Existing models and approaches are analyzed and vectors of further developments in the field are outlined.
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