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This study explores the future of management accounting by analyzing the integration of Artificial Intelligence (AI), Big Data, and Predictive Analytics in optimizing business operations. The research…

This study explores the future of management accounting by analyzing the integration of Artificial Intelligence (AI), Big Data, and Predictive Analytics in optimizing business operations. The research aims to assess how these technologies enhance decision-making, improve financial forecasting, and drive cost efficiency. Using a secondary data analysis approach, the study examines global industry trends, statistical models, and empirical findings from 2020 to 2024. Key mathematical results reveal a strong correlation between AI adoption and decision-making efficiency (R² = 0.997), Big Data usage and financial forecasting accuracy (R² = 1.000), and Predictive Analytics with cost reduction (R² = 0.997). The overall correlation coefficient (0.999) confirms the significant impact of these technologies in transforming management accounting. Findings suggest that AI and Big Data-driven systems improve financial reporting accuracy, risk management, and strategic budgeting. However, challenges such as data security, skill gaps, and regulatory compliance persist. The study recommends increased investment in training, robust cybersecurity frameworks, and regulatory policies to ensure ethical AI adoption in financial decision-making. Keywords: Management Accounting, Artificial Intelligence, Big Data, Predictive Analytics, Business Optimization

This report presents the full technical and legal analysis accompanying the OE-EV-2026-01 dataset release (9,430 trials), applying Lean Six Sigma and reliability-engineering process-control metrics (D…

This report presents the full technical and legal analysis accompanying the OE-EV-2026-01 dataset release (9,430 trials), applying Lean Six Sigma and reliability-engineering process-control metrics (DPMO, Propositional Error Rate, Mean Time Between Failures, Severity-Weighted Defect Rate) to fabrication behaviour in four commercial and open-weight language model architectures under controlled epistemic conditions. Across 9,114 scoreable propositional claims, the study finds a population-level Propositional Error Rate of 22.61 per cent, with a 24-fold range in fabrication rate between architectures under identical, grounded (FEASIBLE) conditions and identical adversarial pressure (DIALECTIC protocol). The report documents this cross-architecture variance as evidence bearing on the Reasonable Alternative Design standard under product liability doctrine, and separately reports a failure mode ("the Beta Inversion") in which adding an Input Sanitisation Node to the best-performing architecture increased its fabrication rate under adversarial conditions, a finding the report addresses directly rather than omitting. The report includes a full methodology appendix, tamper-evident SHA-256 chain-of-custody hashes for all artefacts, and a disclosure statement covering the author's commercial interests and intellectual property holdings. The written analysis is licensed under CC BY-NC 4.0; the accompanying evaluation scripts are dual-licensed under AGPL-3.0 or a separate commercial licence. This is an independent technical report, not externally peer-reviewed. It does not constitute legal advice and does not predict the outcome of any litigation; the legal frameworks discussed are theoretical analysis, not jurisdiction-specific counsel.

This study was conducted to evaluate the restrictive factors for the optimal infant and young children feeding practice among mothers of children from zero to 23 months. A sample of 80 mothers or care…

This study was conducted to evaluate the restrictive factors for the optimal infant and young children feeding practice among mothers of children from zero to 23 months. A sample of 80 mothers or caregivers of children admitted to UTHMC answered a physical questionnaire by interview. The results showed that the use of health services by these mothers was significant with up to 87.5% of the mothers who had been to a prenatal consultation and 70% had given birth in a health center. These mothers’ IYCF practices were appreciable with 53.75% of them who had initially started breastfeeding, 88.75% had given colostrum to their children, and 63.65% had introduced feeding with food other than milk at the right time. Despite these appreciable results, some factors such as home childbirth (30%), illiteracy (42.5%) and unemployment (82.5%) limit optimal child feeding practices. published by the International Journal of Biosciences | IJB  

R code for a meta-analysis comparing invasive (iVNS) and transcutaneous (tVNS) vagus nerve stimulation effects on cognition. Analysis code accompanying a systematic review and meta-analysis of vagus n…

R code for a meta-analysis comparing invasive (iVNS) and transcutaneous (tVNS) vagus nerve stimulation effects on cognition. Analysis code accompanying a systematic review and meta-analysis of vagus nerve stimulation and cognition, comparing invasive (iVNS) and transcutaneous (tVNS) modalities. Scripts compute Hedges' g effect sizes and run omnibus random-effects models, per-measure analyses, meta-regression on study- and stimulation-level moderators, and publication-bias assessment.

क्रान्तिखबर, — प्रतिष्ठित व्यवस्थापन विज्ञ प्रो. डा. अन्जय कुमार मिश्रले भविष्यको कार्यस्थलका बदलिँदो स्वरूप र त्यसका लागि तयारीबारे व्यावहारिक तथा प्राविधिक दृष्टिले समृद्ध विस्तृत प्रवचनमार्फत…

क्रान्तिखबर, — प्रतिष्ठित व्यवस्थापन विज्ञ प्रो. डा. अन्जय कुमार मिश्रले भविष्यको कार्यस्थलका बदलिँदो स्वरूप र त्यसका लागि तयारीबारे व्यावहारिक तथा प्राविधिक दृष्टिले समृद्ध विस्तृत प्रवचनमार्फत विद्यार्थीहरूमा नयाँ सोच जगाउन सफल भएको खबर प्राप्त भएको छ। आज ज्ञानदा एकेडेमीको विशेष अनुरोधमा एकेडेमीका प्रमुख कार्यकारी अधिकृत तथा प्रिन्सिपल श्री राजेन्द्र कोईरालाको निमन्त्रणामा आयोजित सो कार्यक्रममा  करिब ५०० विद्यार्थी तथा एकेडेमीका शिक्षक र कर्मचारीहरुको उल्लेख्य उपस्थिति रहेको थियो। प्रो. डा. मिश्रले आफ्नो विस्तारित प्रवचनमा उद्यमशीलता, डिजिटल सीप, र कृत्रिम बुद्धिमत्ताको कार्यस्थलमा प्रयोग तथा भविष्यका कामकाजी सीपहरू (result-oriented skills) सम्बन्धी विषयवस्तुहरू केन्द्रित रूपमा प्रस्तुत गरे। उनले बजार अनुरुप कार्यक्षमतामा वृद्धि गर्ने उपायहरू, हाइब्रिड कार्यप्रणाली अपनाउने रणनीतिहरू र करियर निर्माणमा अनलाइन प्लेटफर्महरूको उपयोगितालाई व्यवहारिक उदाहरणसहित व्याख्या गरे। विद्यार्थीहरूले राखेका प्रश्नहरूको जवाफ दिंदै प्रो. मिश्रले अनुसन्धानमा प्रमाणआधारित विधि, नवोन्मेषी दृष्टिकोण र आत्मनिर्भर सोचको विशेष महत्व औँल्याए। कार्यक्रमको संयोजक एकेडेमीका सीईओ तथा प्रिन्सिपल श्री राजेन्द्र कोईराला थिए, जसले संस्थाको शैक्षिक गुणस्तर उकास्न विविध विशिष्ट व्यक्तित्वलाई नियमित रूपमा निम्तो दिने परम्परा चलाइरहेकाछन्।ज्ञानदा एकेडेमीले समसामयिक पाठ्यक्रम, पेशागत तालिम र रोजगारमुखी सीप विकाशमा जोड दिँदै आएको छ; आधुनिक प्रयोगशाला, डिजिटल कक्षा र उद्योगसम्बन्धी साझेदारीहरू एकेडेमीका प्रमुख विशेषताहरू हुन्। प्रो. डा. मिश्रको उपस्थितिले विद्यार्थी तथा शिक्षण समुदायमा उत्साह र प्रेरणा थपिएको देखियो; उनी नेपाल तथा अन्तर्राष्ट्रियस्तरमा मान्यताप्राप्त व्यवस्थापन विज्ञ हुन्। प्रो. डा. अन्जय कुमार मिश्र व्यवस्थापन र अनुसन्धानका क्षेत्रमा अत्यन्तै सम्मानित नामका रूपमा परिचित हुनुहुन्छ। उहाँले पीएचडी तथा पोस्ट–डक्टोरल अनुसन्धानको निर्देशन गर्नुका साथै शिक्षा, व्यवस्थापन र प्रविधि अन्तर्सम्बन्धी क्षेत्रमा उल्लेखनीय योगदान दिनुभएको छ। उहाँका केही वैज्ञानिक तथा अनुसन्धानात्मक उपलब्धिहरूमध्ये नवप्रवर्तनसम्बन्धी पेटेन्ट, कपीराइट, नीति–सुझावमा आधारित अनुसन्धान, तथा उच्चस्तरीय शैक्षिक लेखन र मार्गदर्शन प्रमुख मानिन्छन्। उहाँले शैक्षिक अनुसन्धानलाई व्यवहारसँग जोड्ने, व्यवस्थापन सिद्धान्तलाई कार्यान्वयनमुखी बनाउने र नवप्रवर्तनलाई समाजोपयोगी दिशामा लैजाने काममा निरन्तर योगदान पुर्‍याउँदै आउनुभएको छ। यही कारण उहाँलाई एक उत्कृष्ट व्यवस्थापन वैज्ञानिक तथा प्रेरणादायी प्राध्यापकका रूपमा लिने गरिन्छ।     उहाँसँग १९ भन्दा बढी पेटेन्ट, २५ भन्दा बढी कपीराइट, साथै धेरै पुस्तक, सम्पादकीय जिम्मेवारी र वैज्ञानिक पत्रिकाहरूमा लेखन कार्यहरूमा सक्रिय संलग्नता रहेको बताइन्छ। उद्यमशीलता शिक्षामा प्रमाणआधारित हस्तक्षेप (evidence-based interventions) डिजाइन गरी स्थानीय उद्यमहरूको प्रदर्शन सुधार्ने नीति सुझावहरू तयार गरेका छन्।थुप्रै पीएचडी र पोस्ट–डॉक्टोरल अनुसन्धानको सफल निर्देशन गरेका उनले उच्चस्तरीय शैक्षिक अनुसन्धान र ज्ञान सृजना–प्रचारमा योगदान पुऱ्याएका छन्। प्रोग्राम अन्त्यमा ज्ञानदा एकेडेमीले प्रो. मिश्रलाई फूलमाला र स्मृतिचिन्हद्वारा सम्मान गरेको थियो। एकेडेमी प्रशासनले आगामी दिनहरूमा अझ बढी अन्तरक्रियात्मक सत्र र कार्यशालाहरू सञ्चालन गरिने प्रतिबद्धता व्यक्त गरेको छ। क्रान्तिखबर विश्वस्त छ कि अनुभवी शैक्षिक व्यक्तित्व र स्थानीय शैक्षिक संस्थाबीचको सक्रिय सहकार्यले मात्र भविष्यका रोजगार र उद्योगका आवश्यकतालाई पूरा गर्न सक्षम मानवशक्ति तयार पार्न सकिन्छ।  

This policy brief summarises the main challenges identified when reviewing the One Health scope of EU regulations on health and innovation with potential AMR relevance, as well as the analys…

This policy brief summarises the main challenges identified when reviewing the One Health scope of EU regulations on health and innovation with potential AMR relevance, as well as the analysis of PPI practices on AMR by EU institutions and RADAR-PPI participating countries. It also provides general recommendations to promote the uptake of PPI to tackle AMR across One Health sectors.

JSDNE is an age estimation methods with 3D reconstructed auricular surface. The surface is calculated by Dirichlet Normal Energy. The package provides five age estimation models:PCQDA, PCR, PCLR, A_PC…

JSDNE is an age estimation methods with 3D reconstructed auricular surface. The surface is calculated by Dirichlet Normal Energy. The package provides five age estimation models:PCQDA, PCR, PCLR, A_PCR, and M_PCR.

Silicon-based computational architectures face severe physical limits from high thermal resistance, parasitic RC delays, and breakdown at high powers. Single-crystal CVD diamond overcomes these challe…

Silicon-based computational architectures face severe physical limits from high thermal resistance, parasitic RC delays, and breakdown at high powers. Single-crystal CVD diamond overcomes these challenges via its ultra-wide bandgap (5.5 eV) and unmatched thermal conductivity (~2200 W/m·K). This paper presents the architecture, physical modeling, and simulation of a novel diamond processor incorporating Optically Gated Junction Field-Effect Transistors (OG-JFETs) and all-fiber-optic interconnects. Nanoscale boron delta-doping (δ-doping) enables metallic-like carrier conductivity within the diamond matrix, bypassing standard dopant activation limits. Optical gating controls carrier transport to eliminate gate capacitance losses, while direct fiber-optic interconnects remove metallic interconnect delays and EMI. Simulations confirm sub-picosecond switching speeds, high thermal stability, and substantial energy efficiency gains, offering a robust blueprint for high-power, quantum-compatible computing.