The Influence of Technology on Accounting Practices in India: A Survey of Accounting Software Utilization by Micro Enterprises in Delhi

This research paper investigates the impact of technology adoption on accounting practices within micro enterprises in Delhi, India. The primary objectives of this study were to identify the factors influencing the selection of accounting software, examine the relationship between technology adoption and perceived improvements in financial efficiency, and uncover the specific challenges faced by micro enterprises in integrating technology into their accounting processes. To achieve these objectives, a comprehensive survey was conducted among a diverse sample of micro enterprises in Delhi. The survey assessed the criteria used by these businesses to choose accounting software, their level of confidence in data security, and their satisfaction with the software's functionality. It also explored the challenges encountered during software adoption and identified the features that micro enterprises deemed essential for software improvement. The key findings of this research indicate that micro enterprises in Delhi prioritize cost-effectiveness and functionality when selecting accounting software. While technology adoption positively impacts confidence in data security and satisfaction levels, it does not consistently lead to perceived improvements in financial efficiency. Challenges in software adoption are closely related to the nature of the business, emphasizing the need for tailored approaches. Desired software improvements include enhanced tax compliance features, cloud-based access, improved reporting tools, and scalability. The implications of this study extend beyond Delhi's micro enterprises, offering insights for policymakers, business owners, and the accounting profession. Policymakers can use these findings to design initiatives that support digital transformation in small businesses. Business owners can make informed decisions when selecting accounting software, and accountants can adapt their skills to the evolving landscape of technology integration in finance.&nbsp

Migration of Skilled Professionals from Developing Countries: Study of India

This paper is focused on the socio-economic analysis on skilled labour migration from India to Unites states and its impact on India. To complete this aim, research design were made that enables to come up with solutions to the problem encountered during the research. The analysis in this work is based on primary data obtained from samples of qualified (skilled) migrants of India. The findings from this study suggest that the skilled labour migration does make contributions to the development of India in terms of human capital; the most important contributions were in technology transfer, remittances, entrepreneurship, philanthropy and social networking. Keywords: International migration, remittances, brain-drain, socio-economic analysis, diaspor

ESG Reporting: Environmental Dimension Disclosures by Large Energy Sector Companies in India

Reporting about the Environmental, Social and Governance (ESG) dimensions of the business is fast becoming the norm for corporates the world over. Climate change is seen as the largest threat to the achievement of the UN Sustainable Development Goals. Given the importance of the energy sector and the impact it has on the environment, it was decided to explore the Environmental Dimension Disclosures (EDD) by the large energy sector (comprising of oil and gas; coal and power) companies in India. For this, content analysis of those energy sector companies was performed which have filed their Business Responsibility and Sustainability Reports (BRSR) with the National Stock Exchange of India. Filing of BRSR has been mandated for the largest 1000 companies in India by the Securities and Exchange Board of India (SEBI) from the Financial Year 2022-2023 but was voluntary for the first year (2021-2022). The study provides a detailed analysis of which questions of the BRSR relating to the environmental dimension are answered and how. The main limitation of the study is that it does not include some of the large energy sector companies since they have not filed their BRSR as it was voluntary this year. However, the detailed analysis of reporting on the environmental issues such as reduction achieved in the energy and water intensity and GHG, other emissions and waste generated with reference to turnover, has implications for policies on these disclosures including sector-specific guidelines. This is the first study based on a detailed qualitative analysis of BRSR

Quadruple Fixed Point Theorems in Partially Ordered Metric Spaces Depended on Another Function

In this article, we introduced concept of ICS mapping for quadruple fixed point in partially ordered metric space. The present results generalized the result of Karapinar E. [23] also we state some examples showing that our results are effective. Keywords: Quadrupled Fixed Point, Mixed monotone, ICS Mapping, Partially ordered set 2000 Mathematics subject classification: 47H10,54H2

A comparative study of 25µg versus 50µg vaginal misoprostol for induction of labour at term premature rupture of membrane

Background: At term, infection remains the most serious complication associated with PROM for the mother and the neonate Induction of labour significantly reduces the risk of maternal and foetal infection. This randomized comparative study has been done to compare the effectiveness and safety of low and high dosage (25 mcg and 50mcg) regimen of vaginal misoprostol for induction in term PROM patients.Methods: At term, infection remains the most serious complication associated with PROM for the mother and the neonate Induction of labour significantly reduces the risk of maternal and foetal infection. This randomized comparative study has been done to compare the effectiveness and safety of low and high dosage (25 mcg and 50mcg) regimen of vaginal misoprostol for induction in term PROM patients.Results: PROM to delivery interval was significantly shorter with 50mcg vaginal misoprostol as compared to 25 mcg vaginal misoprostol (15.71±3.29 hours vs. 18.23±3.23 hours, (p value = 0.0023) Number of doses required was less with 50mcg vaginal misoprostol group as compared to 25mcg vaginal misoprostol (1.22±0.42 vs. 1.91±0.80, p value <0.05). 83.6% women in group A and 69.09% women in group B underwent spontaneous vaginal delivery within 24 hours. 3.64% women in group A and 7.27% in group B had instrumental delivery. Caesarean section was performed in 12.27% cases in group A and 23.64% cases in group B. The complication rate was comparable.Conclusions: 50mcg vaginal misoprostol is more effective and safe for induction of labour at term PROM as compared to 25 mcg vaginal misoprostol

Comparative study of dry eye after Phacoemulsification in senile cataract

Background:Corneal surgery has been identified as one of the risk factors for the development of dry eye disease by decreasing corneal sensation and changing the contour of the ocular surface as a result of the inflammation caused by surgical trauma. Clear cornea phacoemulsification may also alter the ocular surface and disrupts normal tear function in eyes.  The  purpose  of  study  to  compare  dry eye  caused  by phacoemulsification   in  different  age  groups  in senile cataract  patient with no pre-existing  dry eye.Methods: After  taking  informed  consent  50  eyes  of  50 patient  of  senile  cataract  with  no preoperative  dry eye  had  under gone   2.75 mm  superior clear corneal phacoemulsification  with  IOL implantation.  After ruling out  pre-existing  ocular disease, surgery ,trauma and systemic diseases, Dry  Eye  evaluation by  schirmer1test , FTBUT and  lissamine  conjunctival  staining was done pre and  postoperatively at 1st ,4th and  12th week .Data was collected and analysed on IBM SPSS version 23 by paired T test.Results: In all age group, S1T and FTBUT, conjunctival staining showed   lowest   values at 1stweek (p <0.05) and by 12th week values has come near to base line value (p <0.05). Results showed only 38% of cases in 45-55 age group, 50% in 56-65 age group and all the cases showed dry eye in 66-75 age group at 12th week.Conclusions: We  have concluded that  phacoemulsification  surgery  affects  the  tear  film  stability and the  production of tears postoperatively and causes  dry  eye  more  in  the  older  age  group.

Prophylaxis of post-operative nausea and vomiting in major obstetrics surgeries: a comparative study between palanosetron and neit guam point stimulation

Background: Post-operative nausea and vomiting (PONV) prophylaxis is an important component in providing safe anesthesia in antenatal women. Pharmaceutical interventions like metoclopramide and 5-HT3 antagonists are the current treatment of choice for PONV prophylaxis. However newer drugs are less easily available and more expensive and there is always a concern regarding the effects on fetus. The objective of the study was to evaluate and compare efficacy and safety of antiemetic effects of stimulation of neitguam point stimulation with palonosetron for PONV prevention in obstetric surgeries.Methods: A randomized control trial was done on 150 patients with ASA grade I-II, between ages of 18-45 undergoing obstetric surgery under spinal anesthesia at a tertiary care center. The patients were randomly allocated into two groups using a random sequence. In group I, 76 patients received 75μg palonosetron IV 5 minutes prior to induction. Group II contained 74 patients in which neitguam point stimulation was done by acupressure (wrist band) . All patients were followed till 24 hours post-surgery and incidence of PONV was recorded intra-operative and till 30 minutes, at 2 hours, 6 hours and 24 hours post-surgery. The results were analyzed using SPSS software and chi square test.Results: Both neit guam point stimulation and palanosetron were effective in prevention of PONV (p=0.32). neit guam point stimulation can be considered as effective as palonosetron in prevention of nausea. The cost analysis signifies the advantage of neit guam point stimulation.Conclusions: Neit guam point stimulation is a safe and highly effective method to prevent PONV. It can help in bringing down cost and can be easily made at the small primary healthcare centers and trained midwives

First trimester uterine rupture-a rare but catastrophic event: a case report

Uterine rupture is a rare but life threatening obstetrical emergency. It often occurs at term during trail of labour but rarely may occur during early pregnancy in first trimester. Here, we report a case of 28 years, G2P1+0L0 at 3 months of pregnancy with fundal rupture in shock with history of previous caesarean section. Ultrasound report revealed massive hemoperitoneum (2 litres) with dead fetus lying outside the uterine cavity. Emergency laparotomy was performed and uterine repair was done. The differential diagnosis for hemoperitoneum is early pregnancy includes bleeding corpus luteum, heterotropic pregnancy or ectopic pregnancy and molar pregnancy with secondary invasion. The possibility of uterine rupture should also be kept in mind. Prompt diagnosis and early management is important to reduce the morbidity and mortality

A rare case of spontaneous expulsion of a very large fibroid

Leiomyomas are the most common benign tumour of uterus and affect 5-20% of females. Approximately 5% of leiomyomas are of submucous types. Usually they are asymptomatic. Symptomatic leiomyomas are managed with either medical therapy or surgical management in the form of myomectomy or hysterectomy. We are reporting an interesting and rare case of a large submucous fibroid which was spontaneously expelled per vaginally during clinical examination