Volume 13 | Issue 4 |

 Abstract

Artificial intelligence means radical tools that drastically transform how we work, boost workplace performance, offer accurate data, and provide better managerial choices, and for these reasons, the accounting profession is fundamentally altered. The primary focus of this paper is to investigate AI's capability to dominate in accounting by analysing in detail the opportunities and significant obstacles that AI creates in accounting practice. The paper argues how AI affects the bookkeeping area (including forensic accounting) by explaining some examples from the accounting practice, industry feedback, and academic literature, which describe how AI operates in the bookkeeping area nowadays. The article depicts the future picture of accounting with the knowledge of what accountants need to learn and stay in the game, and it provides strong ethical standards and organisational planning for successful work in AI-based environments.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Artificial Intelligence, Accounting, Machine Learning, Automation, Ethics, Future of Work

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

In the context of rapid urbanization, Indian cities are increasingly dependent on elevated transport infrastructure like metro corridors and flyovers to meet growing mobility demands. However, the residual spaces beneath these structures often remain neglected, misused, or visually degraded. This paper explores the transformative potential of these voids through adaptive reuse, using case studies from Kochi, Nagpur, and Surat. These cities have demonstrated innovative approaches--ranging from vertical gardens to public art and recreational plazas--that reimagine underutilized spaces as community assets. The study integrates urban theories such as CPTED (Crime Prevention Through Environmental Design), Tactical Urbanism, and Urban Acupuncture, and proposes a zoning-based design strategy adaptable to different urban contexts. Comparative analysis and visual documentation support a scalable model for reclaiming infrastructure-adjacent spaces to improve safety, sustainability, and public engagement.

Licence: creative commons attribution 4.0

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Urban Voids, Adaptive Reuse, Metro Infrastructure, Public Spaces, Tactical Urbanism, CPTED, Urban Design

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This study outlines the creation, execution, and evaluation of a blockchain-powered digital wallet incorporated into an NFT marketplace. The platform utilizes Ethereum's blockchain and smart contract technology to ensure secure, decentralized transactions. The system implements the ERC-721 protocol to guarantee the singularity and non-fungibility of each digital token. MetaMask integration enables safe user interactions, while Hardhat serves as the development environment for comprehensive testing and deployment. The user interface is built with React, and Node.js powers the backend, delivering a responsive and stable user experience. This investigation tackles issues related to security and scalability in digital asset trading, establishing a foundation for future decentralized marketplaces.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Blockchain, NFT, Ethereum, ERC-721, MetaMask, Hardhat, React, Node.js, Decentralization, Smart Contracts

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This paper examines the intricate relationship between business practices and competition law, highlighting its crucial role in maintaining fair markets, promoting innovation, and ultimately benefiting consumers. By analyzing key principles, landmark cases, and contemporary challenges, this paper underscores the significance of a robust competition law framework in fostering a dynamic and efficient economic landscape. Furthermore, it explores the evolving interplay between competition law and emerging business models in the digital age, emphasizing the need for adaptive regulatory approaches.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Competition Law, Antitrust, Fair Markets, Innovation, Consumer Welfare, Market Power, Mergers and Acquisitions, Anti-competitive Agreements, Abuse of Dominance, Digital Economy.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

In Ayurveda, Rasaushadhis (Herbo-mineral formulations) hold significant therapeutic value, yet their safety requires scientific validation. Vetal Rasa, described in Rasendra Sara Sangraha, is used in Sannipataja Jwara and critical conditions. Comprising Shuddha Parada (purified mercury), Shuddha Gandhaka (sulphur), Shuddha Haratala (orpiment), Shuddha Vatsanabha (aconite), and Maricha (black pepper), this formulation necessitates toxicity assessment. This study evaluated its acute oral toxicity in Wistar rats following OECD 423 guidelines. Vetal Rasa was administered at 300 mg/kg and 2000 mg/kg, with a 14-day observation period. No Upadrava Lakshanas (adverse effects), mortality, or pathological changes were noted. As per GHS classification, it falls under Category 5 (LD50 > 2000 mg/kg), indicating low toxicity. These findings support its safety within Yogya Matra (appropriate dosage), though further studies on chronic toxicity are needed to establish its long-term effects and regulated clinical application.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Toxicity Assessment, Vetal Rasa, Rasaushadhi, Acute toxicity, Yogya Matra, OECD Guidelines

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This paper presents an in-depth analysis and implementation of intelligent data sharding strategies for distributed cloud storage systems, aiming to overcome the limitations of traditional static sharding methods. By integrating machine learning, predictive analytics, and dynamic re-sharding techniques, the proposed system adapts in real-time to varying data access patterns and workload distributions. The research evaluates performance based on key metrics such as latency, throughput, load balance, and fault tolerance, revealing significant improvements in all areas. Through rigorous simulation and comparative testing, the intelligent sharding model demonstrates enhanced scalability, efficiency, and resilience in handling large-scale, heterogeneous data environments. The findings highlight the potential of intelligent sharding to serve as a core component in next-generation cloud infrastructure, enabling automated data distribution, improved system performance, and reduced maintenance overhead. This work contributes to the evolving field of cloud data management by offering a robust, adaptive, and future-proof solution for modern enterprise applications.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Intelligent Sharding, Distributed Cloud Storage, Machine Learning, Data Partitioning, System Scalability

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Creative Commons Attribution 4.0 and The Open Definition

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This research paper investigates the use of data analytics in smart grids to optimize energy consumption and distribution. The study utilizes real-time data and advanced algorithms to improve grid efficiency, reduce operational costs, and promote sustainable energy usage. It highlights the role of predictive analytics and decision-making techniques in optimizing energy flow and enhancing grid reliability.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Smart Grid, Data Analytics, Energy Optimization, Machine Learning, Big Data, IoT, Demand Response.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Licence: creative commons attribution 4.0

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Lagenaria siceraria, nasal drops, jaundice, hepatoprotective, phytochemicals

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Trends and patterns of water availability in Karnataka through an economic lens, focusing on spatiotemporal variations and their implications for agriculture, livelihoods, and sustainable development. Karnataka, a semi-arid state in southern India, faces significant water stress due to erratic rainfall, over-extraction of groundwater, and uneven distribution of water resources. analyzing using secondary data from government and academic sources, the paper investigates changes in water availability over the past two decades, evaluates their economic impact, and offers policy recommendations to enhance water sustainability and equity.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Water Availability, Karnataka, Economic Analysis, Groundwater, Rainfall, Irrigation.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

A JWT (JSON Web Token) is a widely used technique for securely transmitting information between parties as a JSON object. These URL-safe tokens are used for authentication and information exchange. It is composed of three components: a header, a payload, and a signature, all encoded as and single string. The payload JSON Web Signature (JWS) format or as the plaintext of a JSON Web Encryption (JWE) format, is about a subject (typically the user) and extra the secret value information. The signature is generated by computing the encoded header, encoded payload, and a common secret key, which provides the token's integrity and authenticity. The salt value secret method supports encryption, key value resource and identification, authentication, and authorization. It includes attack prevention responses to web-based attacks like SQL injection, cross-site scripting (XSS), and Cross-Site Request Forgery (CSRF) for web security. From the results of the research, this idea is highly applicable to applications or information systems on various platforms sharing the same service. JWT tokens are also successfully stored in cookies in a browser. A shared secret value plays an important part in ensuring the integrity and security of the token. This delves into the importance of the shared secret within the process of signing and verifying JWTs, which is utilized when authentication and authorization in current web application endpoints.

Licence: creative commons attribution 4.0

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

JWT (JSON Web Tokens), Secret value, Authentication, Web Security, Token Integrity, Symmetric Encryption.

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Creative Commons Attribution 4.0 and The Open Definition