Volume 13 | Issue 6 |

 Abstract

As finance functions face increasing pressure to accelerate reporting cycles, reduce operational risks, and ensure compliance, AI-enabled automation has emerged as a transformative force in modern enterprise resource planning (ERP) platforms. This review explores how Oracle Cloud Fusion Financials integrates artificial intelligence (AI) to streamline and optimize the financial close process. Drawing from academic research, industry case studies, and Oracle's embedded AI capabilities, the paper identifies key automation tools--such as intelligent reconciliations, predictive journals, and digital assistants--that significantly reduce cycle times, error rates, and manual effort. The review introduces a theoretical model for AI-finance integration and offers empirical evidence of performance outcomes. The paper concludes with a forward-looking discussion on the governance, scalability, and innovation pathways shaping the future of intelligent financial operations.

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 Keywords

AI in ERP, Oracle Cloud Fusion, Financial Close Automation, Intelligent Reconciliation, Predictive Journals, Financial Transformation, AI Governance, Digital Finance, Cloud ERP, Financial Workflow Optimization

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Creative Commons Attribution 4.0 and The Open Definition

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Transparent concrete, also known as translucent concrete or light-transmitting concrete (LiTraCon), is an innovative concrete-based material that possesses light- transmitting properties. Light passes through the concrete either naturally or via artificial sources, from one end to the other, due to the presence of optical fibers embedded within the mix. For this study, three types of molds--cubes, cylinders and beams--were prepared using M30 grade concrete. The concrete mix incorporates 4% optical fibers, and glass powder is used as a partial replacement for cement at varying proportions (5%, 10%, and 15%). This modified concrete is tested to evaluate its mechanical properties and performance. The prepared specimens are assessed for compressive strength and split tensile strength at curing intervals of 7, 14, and 28 days. The experimental analysis involves comparing the strength characteristics of the transparent concrete with those of conventional concrete. Transparent concrete is particularly suitable for prefabricated buildings and wall paneling, offering both functional and aesthetic advantages. One of its major benefits is the potential reduction in daytime power consumption by utilizing natural sunlight. Moreover, it contributes to green building practices, promoting sustainable and eco-friendly construction.

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An investigative study on the development and properties of light-transmitting concrete (LTC)

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This study compares the financial performance of construction and ceramic companies in India from 2014 to 2023, focusing on profitability and solvency metrics. The analysis employs t-tests to assess sectoral differences in financial ratios such as operating margin, net profit margin, return on assets, debt-to-equity ratio, and interest coverage ratio. Additionally, regression analysis is used to explore sectoral trends and the implications of time on financial performance. The findings reveal significant differences between the two sectors, with ceramic companies generally exhibiting stronger solvency and more stable profitability than their construction counterparts. These insights provide valuable information for investors and stakeholders, guiding decisions on sectoral performance and sustainability.

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 Keywords

Profitability, Solvency, Financial Performance

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Creative Commons Attribution 4.0 and The Open Definition

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This paper explores the evolution, application, and challenges of Human Resource Information Systems (HRIS) in the context of developing economies. As organizations shift from manual to digital HR processes, HRIS emerges as a vital tool that enhances efficiency, transparency, and strategic alignment in human resource management. The study outlines key HRIS applications, including recruitment, payroll, training, performance management, and employee self-service. It also identifies major barriers to adoption such as lack of leadership support, insufficient training, financial constraints, and inadequate infrastructure. The scope of HRIS varies by organizational size and sector, with larger enterprises utilizing advanced modules and smaller firms often limited to basic functions. Despite the numerous benefits, adoption remains uneven. The paper concludes by emphasizing the need for leadership commitment, continuous training, and supportive policy frameworks to maximize HRIS potential. It calls for further research through case studies to support region-specific and industry-specific implementation strategies.

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 Keywords

HRIS, Adoption in industries, Future perspectives- (technological advancements, business)

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Creative Commons Attribution 4.0 and The Open Definition

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This study proposes a novel underwater optical wireless communication (UOWC) system employing orbital angular momentum (OAM) multiplexing with pulse amplitude modulation (PAM4) for high-speed data transmission. The system consists of four distinct Laguerre-Gaussian (LG) modes (LG0,0, LG0,15, LG0,35, LG0,70), each carrying 20 Gb/s data streams using a green laser operating at 532 nm. To evaluate the robustness and adaptability of the system in diverse marine environments, simulations were conducted across five different water types: Pure Sea (PS), Clear Ocean (CO), Coastal Sea (CS), Harbor I (HI), and Harbor II (HII). Simulation results demonstrate that the system achieves reliable data transmission over distances up to 10.8 meters in the clearest waters, with performance gracefully degrading to shorter ranges of around 2.8 meters in highly turbid harbor conditions, confirming its adaptability to varied underwater environments. This work emphasizes the scalability and spectral efficiency of OAM-PAM4 systems and highlights their potential in applications such as deep-sea exploration, marine sensor networks, and real-time surveillance.

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 Keywords

UOWC, OAM, PAM-4, LG Beams, Marine Environments, PS, CO, CS, HI, HII

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The art of Tabla playing is deeply rooted in mathematical precision, particularly in Laya (tempo) and Taala (rhythmic cycles). Laya requires equal time divisions between beats, classified into Vilambit (slow), Madhya (medium), and Drut (fast), following a 1:2:4 ratio. Taala structures music into mathematically symmetrical cycles, with simpler divisions (e.g., Tintal, Jhaptal) being more popular than complex ones (Rudra, Ganesh Taal). Advanced techniques like Layakari (rhythmic improvisation) involve fractional matras (e.g., 11/2 in Aadh, 5/4 in Kuaadh), demanding mastery of rhythm and proportion. A Tabla player's skill lies in balancing mathematical accuracy with aesthetic expression, ensuring both intellectual engagement and melodic harmony for the listener.

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Tabla, Laya, Taala, Mathematical aspect

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Creative Commons Attribution 4.0 and The Open Definition

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The rise of sustainable finance solutions has accelerated with increasing global awareness of climate change and environmental impact. Cloud computing plays a pivotal role in enabling organizations to meet net-zero carbon emissions goals by providing the infrastructure, scalability, and energy efficiency required for sustainable finance. This paper evaluates various Net-Zero cloud offerings in the context of their impact on sustainable finance, examining how these platforms can help financial institutions meet sustainability targets. By exploring the features, capabilities, and performance of Net-Zero cloud solutions, the paper identifies key factors such as carbon footprint reduction, energy consumption optimization, and regulatory compliance that are crucial for driving sustainable finance initiatives. The findings indicate that while many cloud offerings are committed to net-zero goals, the actual implementation of these solutions varies, and further advancements are needed to standardize and enhance their environmental benefits.

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 Keywords

Net-Zero, Cloud Computing, Sustainable Finance, Carbon Emissions, Energy Efficiency, Green Finance, Financial Institutions

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Creative Commons Attribution 4.0 and The Open Definition

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In the age of artificial intelligence, education is rapidly evolving to adapt to new learning modes. One such emerging trend is prompt-based learning, in which learners use carefully crafted prompts to interact with AI tools such as ChatGPT, Bard, or Copilot to enhance their understanding, explore concepts, and generate creative or analytical outputs. This beginner-level analysis explores how prompt-based learning is reshaping the traditional student-teacher-content dynamic by offering personalized, interactive, and on-demand knowledge support. This paper examines the basic structure of prompt-based learning, its key benefits, such as promoting critical thinking, personalized assistance, and faster content creation, as well as early challenges, such as misuse, lack of prompt literacy, and overdependence on AI. Drawing insights from the author's experience as an EdTech entrepreneur working with students and prompt-based skill modules, this paper proposes that prompt-based learning is not just a trend but a potential foundational pillar of future education. The analysis concludes by recommending the integration of prompt literacy into digital education curricula and teacher-training programs to ensure the ethical, effective, and creative use of AI in modern classrooms.

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Prompt-Based Learning, AI in Education, EdTech, ChatGPT, Critical Thinking, Digital Literacy

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

: Heart attacks remain a leading cause of death worldwide, and early detection is crucial for saving lives. Traditional diagnostic approaches often rely on doctors' subjective evaluations, physical tests, and symptom recognition--many of which can be delayed or missed. Which proposes a machine learning-based solution that can predict the risk of a heart attack using patient health data. To approach the structured data inputs such as age, blood pressure, cholesterol, smoking habits, exercise levels, and family history to assess the likelihood of heart-related events. The system is built on a predictive model trained using the XGBoost algorithm, known for its high accuracy in classification tasks. To handle class imbalance in the dataset, SMOTE (Synthetic Minority Over-sampling Technique) is used to generate synthetic data points, ensuring fair learning. Additionally, Optuna, an advanced hyperparameter tuning framework, is integrated to automatically optimize the model's performance. Together, these tools enable a highly accurate and robust prediction to supports clinical decision-making.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

XGBoost, SMOTE, data, Optuna

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Creative Commons Attribution 4.0 and The Open Definition

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Small and Medium Enterprises (SMEs) are vital to the economic growth of emerging economies, particularly through their contributions to exports, employment, and innovation. However, their limited ability to fully utilize trade finance hinders their participation in global trade. This text explores how insufficient trade finance affects the export capabilities of SMEs in developing nations and proposes policy solutions. By drawing exclusively on empirical and theoretical insights from existing literature, the study identifies structural challenges such as restricted access to bank credit (Abora et al., 2014), inadequate financial infrastructure (Auboin, 2015), and information asymmetries (Leonidou, 2004) as primary obstacles. It further examines recent strategies, including digital finance innovations (Kumar et al., 2023), financial literacy programs (Okello Candiya Bongomin et al., 2017), and regional integration strategies (Aldaba, 2013), as effective policy responses to bridge financing gaps. The analysis highlights that for SMEs to improve their export performance, governments should support them through institutional backing, financial assistance, and skill enhancement. Overall, the study demonstrates how targeted programs and actions can alleviate financial constraints, enabling SMEs in developing countries to reach their full export potential.

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 Keywords

Trade Finance Gaps, SME Export Barriers, Developing Economies Trade Policy, SME Access to Finance, Export Promotion Policy Interventions

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Creative Commons Attribution 4.0 and The Open Definition