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Purpose: Tax fraudulence is not an aberration, but it is a deliberate attempt to get rid of the tax burden. The government took enormous measures to curtail tax fraud, which seems dispensable. Taxation is the largest area that needs to be explored as individuals make discrete stings while filing taxes. Since compliance-focussed systems for tax collection are missing, this department is facing difficulties in providing quality data. This chapter will cover blockchain operations in the tax system to streamline the entire process and highlight the challenges.

Need of the Study: As the growth of technology is in the boom stage, research should be carried out to create more awareness regarding its usage and its possible threats. This study will spark more light on taxation by taking blockchain as the torch to improvise the vision.

Design/methodology/approach: The researcher did a comprehensive analysis of the Indian Tax Department and determined whether simplifying taxation could be possible through blockchain. The study gathered concrete facts about the various challenges faced while implementing this system.

Finding: Blockchain technology is rapidly making a roadmap in the taxation system, and there is tremendous potential to create a future vision with blockchain.

Practical Implications: This study will accentuate the function of blockchain technology that is becoming more prominent in the global technology sphere. This study will aid scholars in elaborating on the role of blockchain technology.

In view of the substantial gaps between desirable and actual competencies of project practitioners, there is a genuine and continual need to improve approaches towards project management education. The purpose of this paper is to empirically examine whether previous work experience of students pursuing a master’s programme in project management plays a role in their understanding and learning from the programme.

Survey data were collected from 282 respondents, who included working project professionals along with first-year (junior) and second-year (senior) students of a two-year postgraduate programme in project management. Considering the responses of working project professionals as the benchmark, the paper employs exploratory factor analysis and multiple comparisons to examine differences in the perceived importance given to factor groupings of critical success factors (CSFs) of construction projects by different respondent groups.

Results of the study suggest that irrespective of students’ seniority in the postgraduate programme, responses of students with previous project work experience more closely match the responses of project professionals, in contrast to students without such experience. The results indicate that students’ previous project work experience does play a role in their understanding and learning. In addition, the paper also identifies four factor groupings of CSFs and, diverging from past studies, conceptualises “alignment” as a new factor grouping.

Findings support the view that adequate previous work experience may be included as an essential qualifying requirement for pursuing higher education in project management.

To the best of the authors’ knowledge, this is one of the first empirical studies that investigate the requirement of students’ previous work experience and reveals its significance in higher project management education.

The purpose of this paper is to provide quantitative analysis of the extant literature on farmer distress resulting from agricultural credit and identify research gaps.

The authors have used the citation analysis which is based on the citation graph. For the current study, the authors have used SCOPUS database.

The study reveals that the farmer distress is one of the social sustainability issues which have attracted major attentions from academia. Most of the studies in recent years are from South Asian perspectives and the extant literature focusing on some of the important issues like farmer challenges and pesticide poisoning. Most of the studies provide anecdotal evidences. Hence, the empirical research is scant.

The study is an attempt to provide an in-depth analysis, so that future research directions can be formulated.

The purpose of this paper is to focus on the prediction of Coronavirus 2019 (COVID-19) using X-ray image.

This study proposed convolutional neural network (CNN) approach to predict COVID-19.

Prediction of COVID-19 using CNN.

The work has implemented multiple CNN models to classify chest X-ray of affected patients by using their chest scans. According to three models, the ResNet-50 is advantageous because of its high service reliability.

The purpose of this study/paper To focus on finding COVID-19 with the help of DarkCovidNet architecture on patient images.

We used machine learning techniques with convolutional neural network.

Detecting COVID-19 symptoms from patient CT scan images.

This paper contains a new architecture for detecting COVID-19 symptoms from patient computed tomography scan images.

The purpose of this study was to explore patient’s perception of their disorder.

This study used a phenomenographical approach within a qualitative research paradigm. A total of 21 patients with knee osteoarthritis (OA) were recruited for the study, and data were collected through open-ended face-to-face interviews. The interviews were transcribed and thematically analyzed. The transcribed verbatim was analyzed for themes.

The themes developed reflected the patients’ perceptions about the disease process. Thematic analysis revealed three themes: Knee OA is a degenerative disease, Knee OA is an age-related disease and Knee OA is caused by certain activities of daily living. The patient’s information varied and was limited to what had been provided by the health-care practitioner. The knowledge was more biomedical in orientation and was limited and not supported by the evidence.

There is a need to provide evidence-based information that the patient must understand. Health-care providers must use a biopsychosocial framework to discuss the disease knowledge with patients.

This study helps us in identifying disease perceptions that can be used to design education programs for knee OA patients. It also highlights the need for delivering educational programs to knee OA patients.

This study lays a foundation for further research. To the author’s best knowledge, this is the first study to explore disease perceptions using a qualitative approach conducted among patients from a lower middle-income country.

To understand: – the demand and supply side challenges in launching a new product in sports. – Factors, which go into the making of a successful “new” sport. – The role of planning in sport management.

In July 2017, on the eve of Pro Kabaddi League (PKL) Season 5, kabaddi had emerged as one of India’s most important non-cricketing sport. PKL was India’s first men’s professional kabaddi league, introduced by Mashal Sports and Star India in 2014. Kabaddi was an indigenous sport, and India had an unbeaten international track record as world champions. Yet, the sport and its players had never received their due in India. In 2017, while kabaddi’s popularity had increased, leading to sponsorship opportunities, huge player bids, prize money and television viewership, all was not quite hunky-dory. A women’s kabaddi league introduced only the previous year had not been continued, despite an extended format in 2017. The audience profile also did not match that envisaged by Star. As a unique creator of sports content, Star was in an enviable position in India; and so was Kabaddi as a sport. How had Star created a new property around an indigenous sport with rural and rustic associations, transforming it into a snazzy, up-market sport within just three years, even while leagues involving other popular sports failed to create a mark? Could Star sustain this interest? How could kabaddi retain its “star” position within Star’s stable?

In an undergraduate or a postgraduate programme in business administration.

Teaching notes are available for educators only.

CSS 11: Strategy.

According to the published report by the National Sample Survey 2014 the data says that the incidence of indebtedness among households in the rural areas of Maharashtra, India, is almost twice that of other rural places in India. Around 64 percent of rural households are indebted in Maharashtra as against 31 percent other households in India. The purpose of this paper is to examine which source of credit is creating more distress among the farmers. Further the researchers also wanted to find out the reasons why the farmers choose private moneylender over the formal financial institutions.

To achieve the objective, the authors used the mixed method methodology. The qualitative study was done using the ethnography approach .In depth interviews were conducted and coded accordingly to find out the themes. The interviews conducted were semi structured and had open ended questions in it, followed by a structured questionnaire. Different statistical tests were also applied on the responses obtained from the questionnaire to check the reliability and validity of the interviews. This methodology gave a robustness to the findings of the study.

The results show that sources of loan play a major role in causing farmer distress in Maharashtra. The findings also show major reasons like grapevine bureaucracy, lengthy documentation, etc. as the major reasons for choosing private lenders over the formal financial institutions. The most interesting finding of the study was a phenomena observed during the field study. The borrowers first borrow from financial institutions for their credit needs, when they fail to repay the debt borrowed they again borrow money from the private money lenders and with this borrowed money they try repaying a part of the old existing loan in order to make themselves eligible for the next loan cycle.

The limitation of the study is that due to time constraint only two districts with high number of farmer suicide could be visited. Given more time and fund a comparative study can be done among different states of India.

This study will help the policy makers in identifying the real cause of farmer distress. The motive behind the policies made by the government is very noble but the implementation of these policies is inadequate and without a strong research base. The paper will be able to highlight how much the state intervention is required at multiple levels in order to ensure that the benefits reaches to those who deserve it.

It is imperative that we have yet not realized the gravity of the situation where people belonging from a community which is so essential to the economy are killing themselves because of lack of money. This is not just about the fact that the people who give us food are unable to access food themselves.

The paper contains significant information with regard to indebtedness. It focuses on the issue troubling the authorities the most. It provides the ground realities of the incidence of indebtedness in Maharashtra, one of the most distressed states of India. Lot of studies have been done in the past but very few studies have used mixed methodology to study this incidence of debt among the farmers of Maharashtra. This study also unveils a new phenomena of borrowing happening among the farmers of Maharashtra.