Past Issue

Brazilian tax law has two process species: judicial and administrative. Administrative Tax Process has poor law coverage, needing to seek its operation in generic principles and legislations from other areas. One of the main principles to fill the legal void is the Material Truth Principle, object of this project. To understand this principle, this project begins with Administrative Tax Process main aspects, its principles - both specific and generic principles borrowed from other areas. Then we discuss the Moderate Formalism Principle and the evidence production.

The article aims to analyze and compare the histories of higher education between Brazil and Africa, exploring the stimuli that shaped their educational systems. With a detailed focus on the policies, progress and challenges faced by each region, the analysis reveals notable disparities. Brazil, driven by a strong private sector presence and initiatives such as FIES, has witnessed a considerable expansion of higher education. In contrast, Africa, due to a later decolonization, faced slower progress in its education system.

Quality of teaching in higher education has been a debated issue globally including India since last three decades. To assess quality of teaching in central universities, a survey was conducted with 200 final year general undergraduate students who were randomly selected from two central universities (Delhi University and JamiaMilliaIslamia University) located in Delhi. Course experience questionnaireCEQ of Ramsden (1991) was administered online through Google Forms to selected samples.

Madhavakara (700 AD) described first time Amavata as a separate disease entity in details. Ama and Vata have important role in Nidana (etiology) as well as in Chikitsa (treatment) for Amavata. Amavata is very closely resembles with Rheumatoid arthritis on the basis of its pathogenesis and clinical manifestations. Viruddh ahara (Unwholesome Diet), Viruddha cheshta (Erroneous Habits), Mandagni (Diminished Agni), Nishchalata (Sedentary Life), Snigdham bhuktavatohi annam vyayamam (Exertion immediately after taking Snigdha Ahara i.e. oily food) are important causative factors for Amavata.

Latin America is experiencing an abrupt occupation of urban environments by growing populations. This fact unleashes innumerable effects in the environmental and socio-economic spheres, and although the commitments of the urban agenda to regulate and make urbanisation more efficient in the lives of citizens were made clear, their fulfilment continues to be a great challenge today.

First described in 1993, the laparoscopic intraperitoneal onlay mesh (ipom) gained popularity with main advantage of reduced wound complications & recurrence rates.1We went across available literature when this case of multiple fistulas in the abdominal wall came to us after 6 months of IPOM , not a single case report or complication describing it was available.The patient was operated with IPOM for umbilicl hernia 6 months ago and now presented with abdominal wall abscess with multiple fistulas after IPOM.

India is affluent in Craft practices. Crafts, which are diversified in nature, are practiced industrially, individually as well as in guilds in rural and peri- urban areas. Handicrafts sector in the country provides employment to as many as 35 lakhs people and earns foreign exchange to the tune about Rs.36,000 Crores annually. The sector plays a crucial role in rural economy of the country (https://industry.kerala.gov.in 2022).

This research explores how technology shapes business opportunities and visitor experiences in ecotourism, focusing on Satpura National Park in Madhya Pradesh, India. The study employed a quantitative method, surveying 45 ecotourism entrepreneurs and 242 visitors to understand the role of technology in this sector. Results show that a majority of entrepreneurs (55.6%) utilize technology, particularly in social media marketing, and an impressive 93.3% have seen substantial revenue growth as a result.

This review examines the quality of health care with a specific focus on patient safety strategies. Health care quality is defined by multiple dimensions, including effectiveness, efficiency, equity, patient-centeredness, timeliness, and safety. Patient safety is a critical component, involving the prevention of errors and adverse effects associated with health care. This article synthesizes current literature to identify key factors influencing health care quality and evaluates successful patient safety strategies implemented across various health care settings.

Usually, consumption expenditure-based inequality is lower(between 0.05 and 0.07 Gini coefficients) when compared with income-based inequality. But, in the case of India, because of underestimation of the tail of the distribution of consumption expenditure (i.e. exclusion of consumption expenditure of very rich and very poor, by the National Sample Survey Organization-NSSO), the gap between consumption expenditure and income-based inequality increases to about 0.173 Gini coefficients.