International Journal of Emerging Research in Engineering, Science, and Management
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Forensic Accounting in Education: Empirical Evidence from Higher Education Institutions in Karnataka
Get PDFForensic accounting has emerged as an important area of study in commerce education due to the increasing complexity of financial fraud and corporate malpractice. The present study examines the awareness, curriculum inclusion, resource availability, and overall effectiveness of forensic accounting education among academicians and students of higher education institutions in Karnataka. Primary data were collected using a structured questionnaire from 189 academicians and 180 students through a Google Form survey. A quantitative approach was adopted, and the data were analysed using reliability analysis, one-sample t-test, and multiple regression techniques. The findings of the study reveal that curriculum inclusion has the highest impact on the effectiveness of forensic accounting education, followed by awareness and resource availability. The regression model indicates a strong relationship among the variables, explaining 90 percent of the variation in effectiveness. The results highlight the need to strengthen forensic accounting education through structured curriculum integration, awareness programmes, and adequate institutional support. The study concludes that enhancing forensic accounting education can equip students with essential skills for fraud detection and financial investigation, thereby improving their professional readiness in commerce
Optimized Multiplier Architectures for Enhanced Performance and Efficiency in MAC Units
Get PDFThis paper investigated the performance of Vedic multipliers in a 32-bit Multiplier-Accumulator Unit (MAC) by comparing Urdhva Tiryakbhyam and Nikhilam Sutras with various adder architectures. The goal was to identify the optimal combination of speed and resource efficiency. Urdhva Tiryakbhyam with CLA emerged as the fastest option, achieving a minimal delay of 0.709 ns. However, this came at the cost of higher resource utilization, measured in Logic Look-Up Tables (LUTs). Conversely, Nikhilam implementations generally required fewer LUTs, making them more resource-efficient, but they exhibited slightly slower performance. CLA consistently delivered the best delay for both Vedic multiplier types among the adder architectures. All the explored configurations are viable for practical implementation on Xilinx ISE 14.7. The key takeaway is that the choice between Urdhva Tiryakbhyam and Nikhilam and the specific adder architecture hinges on the application’s priorities
Enhancing the Performance and Durability of M35 Grade Concrete with Alccofine 1203
Get PDFThe construction industry faces pressures to reduce its environmental footprint, prompting the exploration of sustainable materials that maintain or enhance conventional concrete’s performance. This study investigates Alccofine 1203, a high-performance micro-fine material, as a partial replacement for cement at increments of 5%, 10%, and 15%. Multiple concrete cubes were prepared and tested for compressive strength, flexural strength, workability, and durability. Fresh properties were evaluated using slump and flow tests, ensuring adequate workability, while long-term performance was assessed through durability tests, including permeability and chloride ion penetration. The results indicate that a 10% replacement of cement with Alccofine 1203 enhances the compressive strength and durability of concrete without compromising workability. Higher replacement percentages showed varied results, necessitating further investigation to optimize the mix design. This study highlights the potential of Alccofine 1203 as a sustainable alternative to traditional cement, offering significant implications for eco-friendly construction practices. This research contributes to the field by providing empirical data on Alccofine 1203’s effects on concrete, supporting the development of more sustainable building materials. Future work will focus on refining mix proportions and exploring Alccofine’s impact on other concrete properties such as shrinkage and creep
Evaluation of the Performance of Plain Cement Concrete with Partial Replacement of Cement by Natural Pumice Powder and Polypropylene
Get PDFConcrete is a fundamental construction material that is continually evolving to enhance its performance and sustainability. This research explores the potential of incorporating natural pumice powder and polypropylene as partial substitutes for cement in M20-grade concrete. The aim is to assess how these alternative materials influence concrete properties and sustainability. Through a comprehensive evaluation, the study provides valuable insights into improving the characteristics and environmental impact of concrete structures. This experimental study examines properties such as split tensile strength, compressive strength, and flexural strength of concrete specimens after curing periods of 7, 14, and 28 days. Concrete mixes with varying proportions of pumice powder (5%, 10%) and polypropylene (5%, 10%), as well as their combinations, are meticulously prepared and tested. The results indicate that adding pumice powder and polypropylene positively affects the strength properties of concrete, with some mixtures performing better than conventional concrete. The analysis reveals the underlying mechanisms contributing to enhanced strength, emphasizing the potential of these materials to boost the durability and long-term sustainability of concrete structures. These findings contribute to ongoing efforts to develop eco-friendly and highly durable concrete, promoting advancements in construction engineering
A Comprehensive Study on Blockchain Technology and its Prospects to Create an Effective Internal Control System
Get PDFThis paper explores the revolutionary impact of blockchain technology on internal control systems in organizations. In today’s interconnected and rapidly changing corporate landscape, businesses must establish efficient administrative control systems to mitigate risks and meet legal obligations. Blockchain technology, with its decentralized record-keeping and cryptographic security features, addresses many contemporary issues related to transparency, security, and efficiency. This study delves into how blockchain affects internal control frameworks by ensuring immutable transaction trails, improving traceability, and enhancing security, all while automating processes through smart contracts. Additionally, challenges such as scalability, interoperability, and regulatory compliance are discussed. The conclusion emphasizes that while blockchain is not a replacement for internal control systems, it acts as a powerful complement, strengthening overall system efficiency and effectiveness
Unveiling Experiential Learning: Saudi Female Undergraduates\u27 Perceptions and Challenges in the Marshmallow Challenge within OB Class
Get PDFThe Marshmallow Challenge, a popular activity in classrooms and team-building exercises in offices promotes teamwork, communication, and collaboration. Despite its widespread use, its application within the Saudi educational context remains underexplored. Therefore, this research delves into the experiences and perceptions of 43 Saudi female undergraduate students participating in the Marshmallow Challenge in Organizational Behaviour (OB) class at the University of Hail, Saudi Arabia. Utilizing semi-structured interviews, the study aims to understand the nuances of this experiential learning activity, focusing on teamwork, communication, leadership, collaboration, and related responses. The findings reveal a spectrum of reactions from initial apprehension and nervousness to subsequent collaborative problem-solving and reflection. Ultimately, this research paper contributes to the broader literature on experiential learning in OB education, offering educators actionable insights to optimize student engagement, collaboration, and skill learning
Early Detection of Alzheimer\u27s Disease with Deep Learning
Get PDFAlzheimer’s disease (AD) is a progressive neurological disorder characterised by cognitive decline and memory loss. Early diagnosis is essential for effective treatment, although the complexity of the initial symptoms sometimes delays it. This review addresses the development of a deep learning-based model to aid in the early diagnosis of Alzheimer’s disease using neuroimaging data. Using MRI and PET scans from public datasets such as the Alzheimer’s Disease Neuroimaging Initiative, the proposed version makes use of convolutional neural networks (CNNs) to extract feature extraction and types by looking at brain structure in and on models associated with early Alzheimer’s ailment at the version that tries to decide the values Performance is measured using key parameters along with sensitivity, specificity, accuracy, and area under the curve. The purpose is to develop a predictive tool which could help medical doctors diagnose Alzheimer’s disorder in advance and, in all likelihood, enhance the affected person’s effects via timely intervention
Embedded System-based Restaurant Automation
Get PDFThe restaurant industry is evolving rapidly, with technology playing a crucial role in enhancing customer satisfaction and operational efficiency. This paper proposes an embedded system-based restaurant automation (ESRA) system to automate key tasks such as order management, table monitoring, inventory control, and customer service. The ESRA system’s functionality, components, architecture, and benefits for restaurant operations are outlined in detail. In today’s competitive and fast-paced restaurant environment, effective management and service delivery are essential to meet customer expectations. By automating operations, the ESRA system offers a solution that improves efficiency, accuracy, and customer satisfaction compared to traditional manual processes
Performance Study of Cement Concrete Containing Natural Zeolite Powder and Glass Powder as Partial Replacement of Cement
Get PDFConcrete, as a fundamental construction material, is constantly evolving to enhance its performance and sustainability. This study explores the effects of incorporating natural zeolite powder and glass powder as partial replacements for cement in M50 grade concrete. The experimental investigation evaluates the compressive, split tensile, and flexural strengths of concrete specimens at 7, 14, and 28 days. Concrete mixtures containing various proportions of zeolite powder (10%, 20%, 30%) and glass powder (10%, 20%, 30%), both individually and in combination, were prepared and tested. Results indicate that the inclusion of zeolite and glass powders positively influences the strength properties of concrete, with certain mixes outperforming conventional concrete. The analysis of experimental data provides insights into the strength enhancement mechanisms and underscores the potential of these supplementary materials to improve the durability and sustainability of concrete structures. These findings contribute to the development of eco-friendly and high-performance concrete, advancing the field of construction materials engineering
Exploring the Role of Diet in Yogic Wellness: Bridging Physiological, Psychological, and Spiritual Dimensions
Get PDFFood plays a vital role in maintaining the body, enhancing mental capacity, boosting immunity, and extending longevity. This paper explores the multidimensional significance of food in yogic practice, drawing from classical texts such as the Upanishads, Bhagavad-Gita, and Hatha Yoga Pradipika. These texts emphasize the classification of food into sattvic, rajasik, and tamasik, highlighting their effects on physical, mental, and spiritual well-being. The discussion extends to the functional value of food in yoga, focusing on its role in achieving harmony across physical, astral, and magnetic planes. Food is presented as a bridge between terrestrial needs and spiritual aspirations, fostering a balance between physiological, psychological, and transcendental dimensions. The paper also examines how food supports yoga practice through its therapeutic qualities, aligning with seasonal and geographical factors, and enabling holistic wellness. By integrating ancient wisdom with modern perspectives, the paper underscores the transformative power of yogic food, not only as nourishment but also as a tool for achieving self-realization and spiritual harmony