Assam Don Bosco University Journals
Not a member yet
795 research outputs found
Sort by
EMBEDDING OF BOOLEAN ALGEBRA WITHIN THE FRAMEWORK OF BE-ALGEBRA
No full textBoolean algebra constitutes the core foundation of classical mathematical logic, whereas BE-Algebra generalizes the structure of BCK as well as BCI algebras. This paper investigates the structural relationship between Boolean algebra and BE-algebra, particularly focuses on the possibility of embedding Boolean algebraic structure within the boarder framework of BE-algebra. we prove that every Boolean algebra can be embedded into a BE-Algebra via the formulation of two suitable definitions of the implication like operation: one defining the binary operation on BE-Algebra as a relative complement and other as a symmetric difference
Enhanced controlling for Vienna Rectifiers Using Sliding Mode and PSO
Get PDFWe propose strategy for Vienna I rectifiers, grounded in sliding mode control (SMC) and formulated within the stationary α-β reference frames. This study explores the relationship between the DC-link neutral point voltage and the AC phase currents. The necessary control voltages for the rectifier are derived directly using a non-linear SMC approach. Theoretically, this allows for precise management of active and reactive power flows without ripple or cross coupling. Additionally, we achieve a fixed switching frequency by applying simplified space vector modulation (SVM), which effectively addresses the complexities involved in designing AC harmonic filters. Our improved strategy features dual closed-loop SMC [1] to enhance transient response during both start up and load variations, while ensuring steady-state stability. Furthermore, we incorporate a particle swarm optimization (PSO) algorithm to refine the sliding surface for active power, thereby increasing overall efficiency
A Comparative Analysis of VAT, Service Tax, and GST: Implications, Challenges, and Transition in the Indian Tax System
Get PDFIndia's taxation system has evolved significantly, transitioning from a complex structure of multiple indirect taxes, including Value Added Tax (VAT), Service Tax, Excise Duty, and Octroi, to a unified Goods and Services Tax (GST) introduced in 2017. VAT, introduced in 2003, was a state-level tax on goods that allowed input tax credit (ITC) but led to inconsistencies due to varying state-specific rates and regulations. Service Tax, implemented in 1994, was a central tax on services, creating further complexity for businesses dealing with both goods and services, resulting in double taxation and compliance burdens. GST replaced these fragmented systems by merging various indirect taxes into a single, destination-based tax applicable to both goods and services, eliminating the cascading effect and ensuring uniformity across states. Although GST has simplified compliance and reduced the overall tax burden, its implementation brought initial challenges such as technical glitches, frequent rate changes, and increased compliance costs for small businesses. Case studies highlight the challenges of the pre-GST era, where industries like mobile phone manufacturing and small businesses faced multiple tax burdens, while post-GST, these burdens were reduced, making pricing more transparent and compliance easier. However, the transition to GST was not without hurdles, particularly for small and medium enterprises (SMEs) and e-commerce companies adapting to new regulations. A comparative analysis of VAT, Service Tax, and GST highlights differences in tax structure, input tax credit mechanisms, and compliance requirements, underscoring GST's positive impact on economic efficiency and revenue generation. Looking ahead, India can further improve its GST framework by learning from global models, enhancing compliance, and ensuring a more streamlined tax system
Understanding the Role of Volunteerism in Flood Disaster Management in Assam
No full textThe study explores the role of volunteerism in flood disaster management in Assam, one of the most flood-affected states in India. Despite floods being a recurrent phenomenon that causes large-scale loss of lives, livelihoods, and infrastructure. The contribution of volunteers remains underutilized within conventional disaster response mechanisms. The study relies on both primary and secondary data, including field observations, survey responses, and government reports. Findings reveal that while current levels of volunteer participation are limited, there is a strong willingness among citizens to contribute during future flood events. The paper suggests the need for capacity building, awareness programs, and training at local, district, and state levels to integrate volunteerism into formal disaster management systems. Strengthening grassroots participation can significantly reduce vulnerabilities and improve flood response in Assam
AN INVESTIGATION OF BIPOLAR FUZZY COMPLEX IN SEMIRING
No full textIn this study investigates the fundamental notion of bipolar fuzzy complex ideals and examines their key properties. It introduces the concept of bipolar fuzzy complex ideals within semirings, broadening the traditional understanding of ideals by incorporating a more adaptable and expressive approach to membership values. Furthermore, the paper analyzes several crucial properties and notable outcomes related to semiring ideals under the framework of bipolar fuzzy logic
Women and agricultural livelihood in hills of Assam
No full textWomen are the integral part of society and their contribution to agriculture sector is worth mentioning. But they remain as an invisible worker. The present study emphasizes on the role of women in hill agriculture in Assam. The study is qualitative in nature and data is collected based on some open-ended questions. Results reveal that women actively participate in all the stages of jhum cultivation right from decision making to labour intensive work. They also practiced livestock rearing, horticulture etc., to earn extra income. However, it is found that the jhum cultivation in Assam is subsistence in nature with minimal profit which is insufficient to sustain their livelihood. Hence, there is an urgent need for development of the agriculture sector in hills of Assam. In this regard, proper governments initiative can empower women more in agriculture sector as they participate actively and have sufficient traditional knowledge of jhum cultivation
SUSTAINABLE SYNTHESIS OF BIMETALLIC NANOPARTICLES USING PLANT SOURCES: A SHORT REVIEW
No full textActivity of transition metal salts can be significantly enhanced when they are transformed into their nano range. The magical properties of nanoparticles are due to their extremely small particle size (1-100 nm), greater surface area, and many more important physicochemical properties. Due to the possibility of synergistic interactions, recently bimetallic nanoparticles (BMNPs) gained more practical utility and popularity as compared to their monometallic counterparts. Due to the high demand for bimetallic nanocomposites, the developments of their efficient and sustainable synthetic methods are becoming an important area of research in the present time. In this context, plant-based sources may serve as an innovative natural feedstock for assisting the synthesis of nanoparticles due to their outstanding reducing as well as stabilizing capacities. In this review, we are reporting the practical utilities of different plant sources and their extracts in designing the green synthesis of bimetallic nanocomposites (Figure 1). In addition to the green synthetic developments of BMNPs, some of their recent practical applications have also been highlighted in the manuscript, which may help researchers to find some innovative practical solutions for many challenging day-to-day issues