Step 1: To form a coherent sentence, we need to arrange the parts logically.
- Start with Q: "the Government of Kerala has" — this sets the subject and verb.
- Follow with P: "taken major initiatives" — this completes the action of the subject.
- Next, use S: "to accelerate the development" — this provides the purpose of the initiatives.
- Finally, add R: "and implementation of e-governance" — this elaborates on what the development involves.
Thus, the arrangement QPSR forms: "The Government of Kerala has taken major initiatives to accelerate the development and implementation of e-governance."