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In this Research paper an attempt has been made to study and determine the position of Middle class of the country in the current taxation system prevailing in the country. Taxation system in India is undergoing revolutionary changes. Tax holds paramount significance in the economy and in the welfare of the country. Tax is an important source of revenue to the government. Every taxpayer is liable to pay a compulsory charge known as tax. The present paper focuses on the tax burden on the middle Income group person especially salaried class. It is a well-known notion that the middle income group mostly consist of salaried class personals who gets a fixed income in their current account so “they have to pay tax” if they are incurring taxable income. Lower class group is mostly exempted from tax liability whereas higher income group especially business class fills low return. The study also reflects tax effect on individual, salaried income personal and on GDP of the country.

The purpose of this study was to establish the contribution of tourism to the host community’s human capital assets. This study employed qualitative approach by the use of exploratory research design. The target population for this study included the host community, tourism investors, camp managers, Narok County tourism officers and area chief of Mara Naboisho Conservancy. Both purposive and snowball sampling methods were used to select the respondents and information. The study utilized both primary and secondary sources of information. Primary sources included interviews, observations and Focus group discussions. The findings from the study revealed that Tourism in Mara Naboisho has contributed a lot towards job opportunities, entrepreneurial skills and income generation to the host community. It was also found out that tourism contribute significantly to human capital assets to the community in terms of employment creation as well as market for the products and services. This study also recommended that the local community should be empowered to collaborate with the Mara Naboisho Conservancy authorities to set up a location whereby the tourist on their way to the park can make a stopover and have a look at the display of their souvenir and purchase them. The Mara Naboisho Conservancy authorities should support the local community through funding in order to improve the community-based projects and also improve the local sport activities. The study findings are anticipated to provide an insight that will be used by the stakeholders to improve the livelihoods of the community who are directly involved with tourism in Narok County.

The role of growing financial sectors is already marked with good attention of the policy makers, investors, academicians and researchers in Bangladesh. To accelerate and sustain the economic growth, the dimension of finance research is very critical which subsequently results diversified types of researches being conducted continuously in this area. At the same time, assessing the directions of researches is also very important to find out the gap in the research vicinity and to explore uncovered issues keeping in mind that the world of finance is vast and there is little success in Bangladesh in terms of area wise research conducted. Moreover, the financial crisis of the world allows us to think further and look back on the finance researches being conducted and its evolution. This paper is an attempt to analyze the dimensions of financial researches that published in Bangladesh from 1973 to 2006. This study analyzes 549 papers covering from available issues (612 issues out of 750) of 18 journals published by well reputed academic institutions in Bangladesh. This paper categorizes the existing finance publications into different major areas and sub-areas. The category of finance researches is also segmented in three time periods based on the research trend in three decades. Finally the paper highlights the most focused areas and its outcomes, where most of the researches have been conducted but still need to do further study, and unexplored areas, where research works is highly required. This paper will be helpful for the financial institutions, researchers and policy makers.

Although the magnetic field is an indispensible environmental factor for plants in soil, there is dearth of research regarding its effect on plant growth. In order to evaluate the effect of magnetic water on concentration of micronutrient elements in basil leaves, the present experiment was conducted under completely randomized factorial design with two treatments and three replications in greenhouse. The treatments consisted of the kind of water (magnetic and nonmagnetic water) and salinity treatment in three levels (distilled water, 30 mM and 50 mM salinity). The results indicated that the maximum effects on Mn, Zn and Cu concentration in basil leaves were produced by magnetic water. Concerning salinity treatments, the maximum effects on Mn, Zn, Cu and Total Fe in basil leaves were for water with 30 mM salinity. The interaction effects between the kind of water and salinity levels showed that maximum effects on these elements were related to magnetic distilled water.

This study assesses the impact of anthropization on the avian diversity of the Masako Forest Reserve (Tshopo, DR Congo), a protected area experiencing significant degradation due to human activities such as deforestation, agriculture, and urbanization. These pressures lead to habitat fragmentation and homogenization, threatening local birdlife. Conducted from February to July 2024, the study sampled birds across four habitat types (young fallow, old fallow, cultivated fields, forest fragments) using mist nets and observations. A total of 614 specimens representing 35 bird species were recorded, dominated by Passeriformes, particularly Eurillas virens and Cyanomitra olivacea. Fallow lands exhibited greater species richness than forest fragments. Shannon, Evenness, and Simpson indices revealed low overall diversity, with a strong dominance by a few species, indicating a disturbed avian community. Species like Cyanomitra olivacea demonstrate high adaptability, being present in all habitats, while others are highly specialized. Anthropogenic activities, including illegal hunting and overexploitation of resources, are the primary causes of this fragmentation and reduction in avian biodiversity.

In this paper, one will treat the increase in the rate in silting and his impact on the reduction in the total capacity in the dam during these twenty last years. In a first approach, the grounds eroded by the streamings will increase the content of sediment in the wadis, and consequently one will assist with the formation more and more currents of density in reserves in arid and semi arid areas. The results showed that the dam Djorf Torba (Bechar), SMBA (Tiaret) and Ksob (Msila) which were classified like dam has weak rate of silting during the years four twenties, today are threatened by the silting; their rates of sedimentation increased considerably. Dam like that of Fodda wadi saw its sluices of drainings blocked following an acceleration of the muddy deposits.

The basic purpose of this paper is to examine the impact of terrorism on Karachi stock exchange in Pakistan. Terrorism attacks throughout the world have disrupted the flow of nation and stock prices. Karachi stock exchange used as dependent variable and terrorism, foreign direct investment, gross domestic product, inflation, money supply and industrial production as independent variables. The secondary data used form the sources of Karachi stock exchange, world development indicators and Asia terrorism portal. The time period of data collection (2003-2014) .The data was analyzed by using correlation, descriptive statistics and regression techniques run on E-views. The research findings show that terrorism has negative impact on Karachi stock exchange of Pakistan. When terrorism occurred than foreign direct investment, gross domestic product, and inflation has insignificant and negative relationship with Karachi stock exchange (KSE). This study examines only banks impact/effect of terrorism on Karachi stock exchange in Pakistan by taking twelve years data. The further research can be conduct by taking different segment, more year data and other countries. This study envisions the on the whole impact of terrorist actions, not just a single activity, on the health but also effect all over the factors of the economy. For studying this impact, a Terrorism scale has been developed for this study, based on the impact of every terrorist activity in the country.

The exponential increase in social media usage by consumers necessitates its use in marketing and is considered an imperative for businesses to increase consumer engagement as an additional communication channel to market. The barrier to this engagement may be when social media marketing (SMM) strategies are wanting in the adeptness to engage consumers, which can constrain small business managers (SBMs) successes in competing and increasing sales. SBMs and business owners who fail to reach, and engage consumers, may limit opportunities to increase sales, and lower competitiveness in their sphere of operations, and are at a higher risk of failure. Underpinned by the theory of diffusion of innovation (DOI), the purpose of this qualitative exploratory multiple case study was to explore the strategies that SBMs use to develop and effectively implement SMM strategies, in the quest for greater existing and prospective customer engagement. The sample drawn from the study population of business owners included six business managers of six serving successful small businesses in Maryland who used social media marketing strategies successfully for five years, in the efforts are marketing to the customer. Semi-structured interviews serve to collect qualitative data, supplemented with a perusal of financial and other documents of industry and company respectively. A thematic analysis of the data in tandem with the lens of the DOI was instrumental in identifying the major theme of content design and engineering. SBMs could find value from this study findings as may increase knowledge of the SMM strategies that are most beneficial in developing consumer favored SMM content, selecting appropriate social media platforms, and developing effective customer reach and engagement strategies. The potential for business leaders to increase business success also holds beneficial ramifications for increased social and community welfare and prosperity.

The main objective of the present study was to investigate the relationship between Isfahan University male and female graduates’ unemployment with their emotional/mental health. The population of the study includes all the BA graduates from Isfahan University of whom 100 have been randomly selected. Of the sample population twenty five female and twenty five male graduates who had enrolled in the Department of Labor and Social Affairs in Isfahan and twenty five working male graduates and twenty five female ones were randomly selected that comprised the other fifty individuals of the sample. The General Health Questionnaire (GHQ) specifically touching upon the mental and emotional traits and characteristics of people was used to collect the data and the findings of the research having been analyzed indicated that there is a significant difference between the emotional/mental health level of the employed graduates and that of the unemployed ones and between the emotional/mental health levels of female and male ones.

Knowledge management is a process that helps organizations to find important information, select, organize and publish them; and it’s a proficiency that will be necessary for actions like solving problems, dynamic learning, decision making. Knowledge management can improve a wide range of organization performance properties by enabling company to more intelligent performance, but it’s not enough alone; because knowledge management to be useful needs undertaking staff to organization and their job, that accept the knowledge management process with spirit and heart and perform it(Wiig, 1999:14). With considering the importance of this topic, the current discussion will study the relation between knowledge management and professional commitment of staff at a petroleum company in the south of Iran. Formation of this study was based on this question that with considering the importance of professional commitment and organizational commitment of staff, what the relation between knowledge management and professional commitment and organizational commitment of staff is. The tools of data collection in order to knowledge management evaluation is the 21 questions questionnaire of Proset et al., to evaluation of professional commitment and organizational commitment, that’s combination and native 27 questions questionnaire of Allen and Meyer et al.; the stability of professional commitment and organizational commitment obtained 83% and the stability of knowledge management evaluation was 0.87 and because of being Kronbakh alpha of questionnaires both more than 0.7, both questionnaires had obligatory stability. To determine being normal, the data obtained of Colmogroph -Smirnoph was applied and confirmed the results of being normal test. Hypothesizes of the study were examined by performing of Spearman correlation test and their significant and positive effects were proved, this means that knowledge management totally has a direct and significant relation with organizational commitment and professional commitment.