International Research Journal of Multidisciplinary Studies (IRJMS)
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    A Critical Study on Debit Card

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    The development of banks in the country’s progress cannot be underestimated. The banks of the country has progressed rapidly adopting new means of technology for its customers. Earlier apart from cash transactions, banks use cheques, demand drafts, bills of exchanges.  The modern era is observing use of debit cards, credit cards, ATM cards.  The use of these cards has increased a lot.  The cards are also making e-commerce and internet banking easy and convenient for the customers. Today there are lot of banks including Central Bank of India, Bank of Maharashtra, Dena Bank, Punjab National Bank, Syndicate Bank, Canara Bank, Indian Bank, Indian Overseas Bank, Bank of Baroda, Union Bank, Allahabad Bank, United Bank of India, UCO Bank, Bank of India, ICICI Bank, HDFC Bank, HSBC Bank, IDBI Bank etc.The banks are adopting new means for its customers. In this paper, attempt has been made to emphasize the various aspects involved in use of debit card facilities offered by banks

    The downfall of Humans in the Evolution of Artificial Intelligence

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    The rise of Artificial Intelligence is the cause of the sluggishness of human race in using their intelligence. But as we have known that humans are using the intelligence to build the machines which work on their own understanding.  In this paper, a deep analysis is done on the sectors where artificial intelligence has overtaken the power that once was held by human bodies. Humans have become the slaves of their own inventions.Keywords:      Sluggishness, sectors, overpowered, machines, slaves, inventions, intelligence

    Identifying and prioritizing factors affecting gender discrimination against women’s employment in the managerial, financial, accounting and auditing positions in governmental organizations

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    The development of social and economic equality and the provision of better and more efficient services by governmental organizations are considered as the most important factors in the economic growth and development of countries. However, a review of literature indicates a difference in the level of enjoyment of equal opportunities by the employees of governmental organizations. The main purpose of the present study is to identify and prioritize the factors affecting gender discrimination against the women’s employment in the managerial, financial, accounting and auditing positions in governmental organizations in Isfahan. The study is descriptive and survey in terms of the nature of the subject and the objectives. The statistical population of the study is the managers and the staff members of the financial and accounting sectors of governmental organizations in Isfahan, which amounted to 2600 people in 83 organizations. Using Morgan’s table, 335 people were finally estimated as the sample of the study. The statistical sample was selected using random-access sampling method. To collect data, a researcher-made questionnaire was applied to examine the factors affecting gender discrimination in the management positions, the reliability of which was calculated using Cronbach's alpha coefficient of 0.83. Content validity was used to assess the validity of the questionnaires. In order to analyze the data, descriptive and inferential statistics were used. The results, finally, showed that social, cultural, organizational, individual and family factors affect gender discrimination against women’s employment in the managerial, financial, accounting and auditing positions. The most influential factors from the statistical perspective were considered to be the individual and sociocultural ones, respectively. Furthermore, the results also revealed that the priority of the factors varies according to demographic variables

    ਮਾਨਵੀ ਰਿਸ਼ਤਿਆਂ ਦੇ ਤਿੜਕਣ ਦੀ ਗਾਥਾ : ਚੌਥੀ ਕੂਟ

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    ਚੌਥੀ ਕੂਟ* ਵਰਿਆਮ ਸਿੰਘ ਸੰਧੂ ਦਾ 1998 ਵਿਚ ਪà©à¨°à¨•ਾਸ਼ਿਤ ਅਹਿਮ ਕਹਾਣੀ ਸੰਗà©à¨°à¨¹à¨¿ ਹੈ। ਇਸ ਵਿਚ ਉਹਨਾਂ ਨੇ ਅਜੋਕੇ ਸਮੇਂ ਵਿਚ ਵਾਪਰ ਰਹੀਆਂ ਵਿਭਿੰਨ ਤਬਦੀਲੀਆਂ ਕਾਰਨ ਮਾਨਵੀ ਰਿਸ਼ਤਿਆਂ ਵਿਚ ਆ ਰਹੇ ਬਦਲਾਅ ਦੀ ਗਾਥਾ ਬਿਆਨ ਕੀਤੀ ਹੈ। ਇਸ ਕਹਾਣੀ ਸੰਗà©à¨°à¨¹à¨¿ ਦੇ ਬਿਰਤਾਂਤ ਵਿਚ ਪੰਜਾਬ ਸੰਕਟ, ਫਿਰਕੂ ਮਾਹੌਲ ਆਦਿ ਮà©à©±à¨– ਵਿਸ਼ੇ ਹਨ। ਇਸ ਸੰਗà©à¨°à¨¹à¨¿ ਦੀ ਅਹਿਮ ਕਹਾਣੀ ‘ਚੌਥੀ ਕੂਟ* ਦਾ ਘਟਨਾ ਸਥਲ ਪੰਜਾਬ ਵਿਚ ਦਹਿਸ਼ਤ ਦੇ ਦਿਨਾ ਵਿਚ ਧਾਰਮਿਕ ਫਿਰਕਾਪà©à¨°à¨¸à¨¤à©€, ਰਿਸ਼ਤਿਆਂ ਦੀ ਪਰੰਪਰਕ ਵਿਆਕਰਨ ਵਿਚ ਆ ਰਹੇ ਪਰਿਵਰਤਨ, ਵਰਜਨਾਵਾਂ ਦੇ ਉਲੰਘਣ, ਸਭਿਆਚਾਰਕ ਮà©à©±à¨²à¨¾à¨‚ ਵਿਚ ਆ ਰਹੀ ਗਿਰਾਵਟ, ਖੇਤੀ ਅਰਥਚਾਰੇ ਦੇ ਨਿਘਾਰ, ਪੇਂਡੂ ਸਮਾਜਚਾਰੇ ਵਿਚ ਭਾਈਚਾਰਕ ਬੇਵਿਸ਼ਵਾਸੀ, ਰਾਜਸੀ ਹਨੇਰਗਰਦੀ, ਖਾੜਕੂ ਦਹਿਸ਼ਤ, ਅਸà©à¨°à©±à¨–ਿਆ ਦੇ ਮਹੌਲ ਅਤੇ ਸੰਕਟਗà©à¨°à¨¸à¨¤ ਪà©à¨°à¨¸à¨¥à¨¿à¨¤à©€à¨†à¨‚ ਨਾਲ ਜੂਠਰਹੇ ਪੰਜਾਬੀ ਬੰਦੇ ਦੀ ਦਰਦਨਾਕ ਤà©à¨°à¨¾à¨¸à¨¦à©€ ਬਿਆਨ ਕਰਦੀ ਹੈà¥

    आदिवासी साहितà¥à¤¯à¤¾à¤šà¥€ पारà¥à¤¶à¥à¤µà¤­à¥‚मी

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    आदिवासी हे भारतीङà¥à¤® संसà¥à¤•ृतीचा à¤à¤• ‘à¥à¤–à¥à¤™à¥à¤® घटक आहे. आणि तà¥à¤™à¥à¤®à¤¾à¤‚चà¥à¤™à¥à¤®à¤¾à¤•डे स‘ृदà¥à¤§ सांसà¥à¤•ृतिक वारसा आहे. अनेक भाषा आणि शारिरीक वैशिषà¥à¤Ÿà¥à¤¯à¤¾à¤‚‘धली तà¥à¤™à¥à¤®à¤¾à¤‚ची सांसà¥à¤•ृतिक à¤à¤•ातà¥â€˜à¤¤à¤¾ आगळी वेगळी आहे. अनेक ङà¥à¤®à¥à¤—ां‘धून ती अबाधित राहिली आहे. आपली सांसà¥à¤•ृतिक à¤à¤•ातà¥â€˜à¤¤à¤¾ आणि अंतरà¥à¤—त ‘ूलà¥à¤™à¥à¤®à¤¾à¤‚ची जपणूक करणà¥à¤™à¥à¤®à¤¾à¤¸à¤¾à¤ à¥€ आदिवासी शांतपणे, à¤à¤•ाकी राहणà¥à¤™à¥à¤®à¤¾à¤šà¥€ सवङà¥à¤® लावून घेतात. सà¥à¤µà¤¾à¤­à¤¿â€˜à¤¾à¤¨ आणि विशà¥à¤µà¤¾à¤¸ आदिवासी संसà¥à¤•ृतीचे अविभाजà¥à¤™à¥à¤® घटक आहेत. आपली संसà¥à¤•ृती आणि ‘ूलà¥à¤™à¥à¤® ङà¥à¤®à¤¾à¤‚चà¥à¤™à¥à¤®à¤¾à¤¶à¥€ तडजोड कराङà¥à¤®à¤²à¤¾ आदिवासी कधीही धजावत नाही. आपलà¥à¤™à¥à¤®à¤¾ लोकांबरोबर राहून आपली अंतरà¥à¤—त ‘ूलà¥à¤™à¥à¤® आणि सांसà¥à¤•ृतिक à¤à¤•ातà¥â€˜à¤¤à¤¾ जपणà¥à¤™à¥à¤®à¤¾à¤šà¥à¤™à¥à¤®à¤¾ आदिवासींचà¥à¤™à¥à¤®à¤¾ इचà¥à¤›à¥‡â€˜à¤¾à¤—े हेच ‘à¥à¤–à¥à¤™à¥à¤® कारण आहे

    ਸੂਚਨਾ ਤਕਨੀਕ ਦੇ ਦੌਰ ਵਿਚ ਮਾਨਵੀ ਰਿਸ਼ਤਿਆਂ ਦੇ ਰਸਾਤਲ ਦੀ ਗਾਥਾ : ਮਹੂਰਤ

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    ਜਸਬੀਰ ਭà©à©±à¨²à¨° ਦਾ ਨਾਵਲ ‘ਮਹੂਰਤ’ ਮਨੋਵਿਗਿਆਨਕ ਦà©à¨°à¨¿à¨¶à¨Ÿà©€ ਤੋਂ ਲਿਖਿਆ ਨਵਾਂ ਨਾਵਲ ਹੈ। ਇਸ ਨਾਵਲ ਦੇ ਪਾਤਰ ਸà©à¨¹à©‡à¨², ਇੰਦਰਾਣੀ, ਪà©à¨°à¨•ਾਸ਼ ਆਨੰਦ, ਰਵੀਨਾ, ਦੀਪਕ, ਪà©à¨°à¨µà¨¾ ਅਤੇ ਹੋਰ ਅਨੇਕਾਂ ਪਾਤਰ ਫ਼ਿਲਮੀ ਦà©à¨¨à©€à¨†à¨‚ ਦੇ ਚਮਕਦੇ ਸਿਤਾਰੇ, ਡਾਇਰੈਕਟਰ, ਪà©à¨°à©‹à¨¡à¨¿à¨Šà¨¸à¨° ਆਦਿ ਬਣ ਕੇ ਗਲੈਮਰ ਦੀ ਦà©à¨¨à©€à¨†à¨‚ ਦੇ ਅਸਮਾਨ ਵਿਚ ਚਮਕਣਾ ਚਾਹà©à©°à¨¦à©‡ ਹਨ। ਇਹ ਪਾਤਰ ਆਪਣੀਆਂ ਇੱਛਾਵਾਂ/ਅਕਾਂਖਿਆਵਾਂ ਦੀ ਪੂਰਤੀ ਲਈ ਆਪਣੇ ਨਜ਼ਦੀਕੀ ਰਿਸ਼ਤਿਆਂ, ਮੋਹ—ਮà©à¨¹à©±à¨¬à¨¤ ਭਰੇ ਸੰਬੰਧਾਂ, ਪਰਿਵਾਰਕ ਫ਼ਰਜ਼ਾਂ ਤੇ ਰਿਸ਼ਤਿਆਂ ਦੇ ਨਿੱਘ ਤੋਂ ਕੋਰੇ ਸਦਾਚਾਰਕ ਪà©à¨°à¨¤à©€à¨®à¨¾à¨¨à¨¾à¨‚ ਨੂੰ ਤਿਲਾਂਜਲੀ ਦੇ ਰਹੇ ਹਨà¥

    Application of the net worth method in forensic accounting investigations

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    The present article deals with the application of the net worth method in the financial crime case study of John and Gayle Fawn. The UK Crown Prosecution Service accuses the defendants of having committed offences against the Proceeds of Crime Act 2002 in the period 2012/13-2014/15. Under the net worth method, the assets less liabilities (net worth) and the personal expenditure of the defendants are compared to their reported income during the period of investigation. In case the net worth and personal expenditure exceed the reported income and cannot be accounted for by previous savings, indirect evidence is provided that the defendants must have obtained unreported income. The case study shows that the increase in net worth and private spending of John and Gayle Fawn can be accounted for by undisclosed savings from previous employment income of John Fawn and by reported income for the year 2012/2013. This cannot be shown for the years 2013/14 and 2014/15, which constitutes a financing gap. Based on evidence and calculations, it can be demonstrated that in 2013/14 and 2014/15 the defendants covered the financing gap of £143.434,04 and £196,297.60, respectively, by unreported commission income in the range of £135,000.00-£216,000.00 per year. It can be concluded, that the defendants have been able to account for the net worth increase and private spending with unreported income in the calculated range in 2013/14 and 2014/15

    वन à¤à¤µà¤‚ वनà¥à¤¯à¤œà¥€à¤µ संरकà¥à¤·à¤£ में जन समà¥à¤¦à¤¾à¤¯ की सहभागिता : à¤à¤• भौगोलिक सरà¥à¤µà¥‡à¤•à¥à¤·à¤£ जालोर जिले के अमृता देवी वनà¥à¤¯ जीव उदà¥à¤¯à¤¾à¤¨ – धमाणा का गोलिया के विशेष सनà¥à¤¦à¤°à¥à¤­ में

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    शोध सारांशभारत जैव विविधता के सनà¥à¤¦à¤°à¥à¤­ में समà¥à¤ªà¥‚रà¥à¤£ विशà¥à¤µ में à¤à¤• विशिषà¥à¤Ÿ तथा समृदà¥à¤§à¤¶à¤¾à¤²à¥€ देश हैं। जहां बड़ी संखà¥à¤¯à¤¾ में देशज तथा विदेशी पà¥à¤°à¤œà¤¾à¤¤à¤¿à¤¯à¥‹à¤‚ के पà¥à¤°à¤¾à¤£à¥€à¤œà¤¾à¤¤ à¤à¤µà¤‚ वनसà¥à¤ªà¤¤à¤¿à¤œà¤¾à¤¤ पाये जाते हैं। लेकिन पिछले कà¥à¤› वरà¥à¤·à¥‹à¤‚ में जन समà¥à¤¦à¤¾à¤¯ की असंवेदनशीलता के कारण इनका तीवà¥à¤°à¤¤à¤¾ से हà¥à¤°à¤¾à¤¸ हो रहा हैं। इनमें से कई पà¥à¤°à¤œà¤¾à¤¤à¤¿à¤¯à¤¾à¤ à¤à¤¸à¥€ हैं जो विलà¥à¤ªà¥à¤¤à¤¿ की कगार पर हैं तथा कà¥à¤› पà¥à¤°à¤œà¤¾à¤¤à¤¿à¤¯à¤¾à¤ इतनी नाजà¥à¤• अवसà¥à¤¥à¤¾ में हैं कि उनके विलà¥à¤ªà¥à¤¤ होने का खतरा मंडरा रहा हैं। अत: इस विलà¥à¤ªà¥à¤¤ होती जैव विविधता को बचाने में जनसमà¥à¤¦à¤¾à¤¯ का सहयोग होना महतà¥à¤µà¤ªà¥‚रà¥à¤£ हो जाता हैं। हमारे देश में विभिनà¥à¤¨ परà¥à¤¯à¤¾à¤µà¤°à¤£à¥€à¤¯ आंदोलनों में आम जन की भागीदारी के परिणामसà¥à¤µà¤°à¥‚प ही भारत की संसद को 1972 वनà¥à¤¯ जीव संरकà¥à¤·à¤£ अधिनियम-1972 पारित करना पड़ा। पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ शोध पतà¥à¤° में वनà¥à¤¯ जीवों को बचाने हेतू कारà¥à¤¯à¤°à¤¤ अमृता देवी वनà¥à¤¯ जीव संरकà¥à¤·à¤£ उदà¥à¤¯à¤¾à¤¨ धमाणा का गोलिया में जनसमà¥à¤¦à¤¾à¤¯ की सहभागिता का अधà¥à¤¯à¤¯à¤¨ किया गया हैं। यह उदà¥à¤¯à¤¾à¤¨ राजथान के जालोर जिले के धमाणा का गोलिया गाà¤à¤µ में राषà¥à¤Ÿà¥à¤°à¥€à¤¯ राजमारà¥à¤— संखà¥à¤¯à¤¾ 68 पर सà¥à¤¥à¤¿à¤¤ हैं । इस उदà¥à¤¯à¤¾à¤¨ में जन समà¥à¤¦à¤¾à¤¯ दà¥à¤µà¤¾à¤°à¤¾ सैकड़ों हिरण,नीलगाय, खरगोश, बनà¥à¤¦à¤°, तथा मोर को घायल अवसà¥à¤¥à¤¾ से बचा कर देश के अनà¥à¤¯ समà¥à¤¦à¤¾à¤¯à¥‹à¤‚ के लिठमिशाल कायम की हैं । इन सभी वनà¥à¤¯à¤œà¥€à¤µà¥‹à¤‚  को  गà¥à¤°à¤¾à¤®à¥€à¤£Â  समà¥à¤¦à¤¾à¤¯  दà¥à¤µà¤¾à¤°à¤¾ गमà¥à¤­à¥€à¤° घायलावसà¥à¤¥à¤¾ से बचाया गया हैंà¥

    URBANISATIONAND DEPRIVED CHILDREN EDUCATION IN INDIA: EMERGING IMPEDIMENTS

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    In contemporary years, there has been an incremental realization that urbanization is set to accelerate with India’s transition to faster economic growth, but there is still an inadequate understanding about the need to plan for urbanization. As a result, the urban centres became a source of exclusion of many sections in the manifold. Frequently, the children are one of most affected section with exclusion from their basic rights in rapid expansion of urban centres.At this point, the majorconcern is relatable to the deprived children in urban centres. For the most part, the urban government is unable to ensure the right of education of children who are in very deprived conditions in urban slums. Predominantly, the governments have much responsibility in discharging basic rights to all sections with an inclusive approach. In the whole phenomena of urbanization, the children, particularly from deprived experience, occupies very crucial part in policy discussion of both government and research domain. While it has been a major challenge to the government in urban centres of India.The present paper makes an attempt to assess the challenges in providing education for deprived children in urban centres of India. It, further, focuses on what are the immediate areas of attention by the government and researchers for betterment of educational opportunities of the children.Â

    A Study on Artificial Neural network, an evolutionary technique in Data mining

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    An artificial neural network isan algorithm which is a wide branch of data mining. Both supervised and unsupervised learning applications are applied on neural network. It has a base of human brain or neural structure. This artificial neurons helps to form the decision support system. In this field, machine experiences learning process like human and generatessignalon the basis of previous as well as current data.The collection of such artificial neurons which are connected to each other is called artificial neural network. Neural network is a complex adaptive system that can change its internal structure on the basis of information flowing through it. Every neuron of this network shows an intelligent behavior. These neurons of information works in the field of statistics, genetic engineering, pattern recognition, machine learning, robotics etc.In machine learning or in robotics decision making process is depending on learning process of ANN. So, ANN is a parallel distributed processing algorithm.This paper illustrates how these neurons or neural network works and how does it help to mine last granule of data through variety ofits application. Besides that, it mentions various other issues and aspects of neural network

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