INTERNATIONAL JOURNALS OF MULTIDISCIPLINARY RESEARCH ACADEMY

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International Journal of Research in Social Sciences (IJRSS)
ISSN: 2249-2496

Volume 16, Issue 10 (October 2026)

PARTICULAR	Page No.
Exploring the Foundations of Spiritual Ecology and Conservation in Sikkim Sonamla Ethenpa DOI:18.A003.ijmra.2026.J1501.10.28205 Abstract: This article explores the unique interplay between spirituality and ecology in Sikkim, a Himalayan state renowned for its cultural and environmental richness. Spiritual ecology in Sikkim is characterized by the reverence for nature found in both indigenous beliefs and Buddhist traditions, where mountains, rivers, forests, and lakes are regarded as sacred entities. Download full Lenght Paper......	01-14
Revolutionary Movement against British Rule in Western Himalayas A Case Study of Mandi Conspiracy Case of 1915 and The Role of Rani Khairgarhi and Bhai Hirda Ram Dr. Sandeep Singh Raghav DOI:18.A003.ijmra.2026.J1501.10.28206 Abstract: Ghadar Movement is the saga of courage, valour and determination of overseas Indians who had come to Canada and the United States either for higher education or for economic opportunities. They imbibed the fire and zeal of revolutionaries and became the trail blazers of freedom struggle for their motherland, India. Download full Lenght Paper......	15-24
METHODS OF COLLECTING EVIDENCE IN AUDITING AND AUDIT TECHNIQUES. Shokhrukh Akromov Shukhrat ugli DOI:18.A003.ijmra.2026.J1501.10.28207 Abstract: This article examines the methods of collecting audit evidence and the audit techniques applied in the process of evaluating the reliability and accuracy of financial information. Particular attention is paid to observation, inquiry and interview, inspection of documents, analytical procedures, recalculation, reperformance, and external confirmation. Download full Lenght Paper......	25-44
FISCAL FEDERALISM AND LOCAL GOVERNANCE IN NEPAL: INSTITUTIONAL CAPACITY, FINANCIAL AUTONOMY AND SERVICE DELIVERY Upendra Sah DOI:18.A003.ijmra.2026.J1501.10.28212 Abstract: Fiscal federalism represents a fundamental component of Nepal's transition from centralized governance to a three-tier federal system. The Constitution of Nepal, 2015 established financial powers and responsibilities for the federal, provincial and local governments, while subsequent legislation created mechanisms for intergovernmental fiscal transfers, revenue assignment and subnational budgeting. Download full Lenght Paper......	55-65

International Journals of MultidisciplinaryResearch Academy (IJMRA)

Volume 16, Issue 10 (October 2026)

International Journals of Multidisciplinary
Research Academy (IJMRA)