Volume 13 | Issue 6 |

 Abstract

In modern finance, companies use internal controls -- formal policies and processes -- to ensure their financial information is accurate and secure. These controls help safeguard assets, prevent errors or fraud, and maintain trust in financial reporting. Statutory audits are official, legally mandated examinations of a company's financial statements by independent auditors. Auditors rely on internal controls to decide how much they can trust the records before forming their opinion. Bajaj Finance, a large non-banking financial company in India, has seen rapid growth, making effective controls especially important.

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 Keywords

Bajaj Finance, Internal Controls, Statutory Audit, NBFCs, ICAI, RBI, SEBI, Auditor, Finance

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This review paper clarify about the Waste management has become an issue of increasing concern worldwide. These products are filling landfills and reducing the amount of livable space. Leachate produced from landfills contaminates the surrounding environment. The conventional incineration process releases toxic airborne fumes into the atmosphere. Researchers are working continuously to explore sustainable ways to manage and recycle waste materials. Recycling and reuse are the most efficient methods in waste management. The pavement industry is one promising sector, as different sorts of waste are being recycled into asphalt concrete and bitumen. This paper provides an overview of some promising waste products like high-density polyethylene, marble quarry waste, building demolition waste, ground tire rubber, cooking oil, palm oil fuel ash, coconut, sisal, cellulose and polyester fiber, starch, plastic bottles, waste glass, waste brick, waste ceramic, waste fly ash, and cigarette butts, and their use in asphalt concrete and bitumen. Many experts have investigated these waste materials and tried to find ways to use this waste for asphalt concrete and bitumen. In this paper, the outcomes from some significant research have been analyzed, and the scope for further investigation is discussed.

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Waste management, recycle waste materials, Flow value, concrete and bitumen, waste fly ash

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The paper instigates the framework "IIEE" (immersion, interaction, embodiment, and empathy) as a conceptual model that integrates immersive learning technologies with the humanities. The framework offers a multidimensional approach through foundational concepts such as constructivism and experiential learning theory, enhancing student engagement and understanding through emerging technologies, including Virtual Reality (VR), Augmented Reality (AR), and Artificial Intelligence (AI). The framework emphasizes sensory and cognitive aspects of learning along with emotional and identity-centered dimensions. The framework tries to present a shift from text-centric pedagogy to experience and emotionally resonant learning. The paper focuses on the theoretical foundations, defines the core components, and provides practical applications and their implications.

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Keywords: Artificial intelligence, experience, immersive learning, AR, VR.

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This study compared study habits between students from two institutions, Manipur University (MU) and the Ibotombi Institute of Education (IIE), using descriptive statistics and Cohen's *d* effect size. Results indicated that IIE pre-services teachers slightly outperformed MU pre-services in most areas, including Comprehension (M = 29.31 vs. 27.90), Task Orientation (M = 21.05 vs. 20.19), and Recording (M = 6.58 vs. 6.02), though effect sizes were small (Cohen's *d* ranging from 0.13 to 0.38). MU pre-services teachers scored higher only in Study Sets (M = 16.23 vs. 15.81) and Supports (M = 9.22 vs.8.18), with the latter exhibiting high variability (SD = 10.07 vs. 2.31 for IIE), suggesting inconsistent resource usage. Total study habits scores were marginally higher for IIE (M = 117.76 vs. 115.87), but the effect size were ? 0.30 for comprehension, 0.25 for Task Orientation and 0.38 for recording and total study habits d= 0.13 indicating negligible effect. The findings highlight minor institutional differences, with practical implications for targeted interventions, such as standardizing support resources at pre-service teachers of MU and reinforcing strengths at IIE.

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 Keywords

Index Terms: study habits, institutional comparison, effect size, descriptive statistics, educational interventions.

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Artificial Intelligence improves Business Process efficiency, Enhances Employee efficiency, drives productivity, and adds value to the company by improving employee engagement, and customer interface decision-making processes. The absence of effective ethical standards and procedures for managing AI technologies can result in unforeseen negative effects, which is a problem for businesses. The descriptive analysis design and stratified sampling method with 63 respondents are used in this research. It suggests that implementing data protection policies is important to avoid any privacy-related breach with compliance. It concludes by aligning the need for AI with ethical standards and concerns to protect all the stakeholders and ensure the company's sustainability.

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Ethical principles, privacy and security, Transparency and Accountability, Fairness and Non-Discrimination, Continuous Improvement

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India's agricultural sector is undergoing a critical energy transition, marked by a growing reliance on solar-powered irrigation systems. This study presents annual (year to year) analysis (2014- 2024) of standalone solar pump adoption in agricultural irrigation, with a central focus on the role of national renewable energy policies--particularly the Pradhan Mantri Kisan Urja Suraksha evam Utthaan Mahabhiyan (PM-KUSUM) scheme. Drawing on multi-source data including government implementation reports, remote sensing analysis, and regional adoption statistics, the research evaluates the temporal change in solar pump deployment across the country. The findings demonstrate a marked acceleration in adoption rates following the scheme's rollout, supported by targeted financial incentives, land-leasing models, and grid integration mechanisms. PM-KUSUM has significantly contributed to de-dieselization, enhanced daytime power reliability, and increased farmer income through surplus energy sales. However, the study also identifies the future trend in standalone solar pump adoption across India. Overall, the analysis highlights how policy-driven interventions like PM-KUSUM can serve as catalysts for clean energy transitions in agriculture, offering a replicable framework for sustainable energy-water-agriculture nexus management in other developing economies.

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Solar irrigation, PM-KUSUM scheme, Renewable energy policy, Sustainable farming, India, Solar pump deployment,

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The Luita Festival is a beacon of cultural heritage in Phungcham Village, embodying centuries of tradition and communal celebration. Central to this festivity is using tree species for firewood, a practice deeply intertwined with the village's ethos and survival. This paper delves into the intricate tapestry of ethnobotanical wisdom, shedding light on the cultural significance of the Luita Festival and the pivotal role played by tree species in its rituals. Through meticulous analysis, it explores the types of trees traditionally employed for firewood, unraveling their properties, availability, and sustainability within the village ecosystem. Furthermore, it examines the custodial role of the village chief, whose ritual authority and ecological stewardship ensure the preservation and perpetuation of this biocultural legacy.

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Luita Festival, Phungcham Village, Firewood, Folk traditions, Forest resources, Socio-cultural heritage, Indigenous Knowledge, Ethnobotany.

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Creative Commons Attribution 4.0 and The Open Definition

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Lateral load effects on high rise buildings are quite significant and increase rapidly with increase in height. In high rise structures, the behavior of the structure is greatly influenced by the type of lateral system provided and the selection of appropriate. The selection is dependent on many aspects such as structural behavior of the system economic feasibility and availability of materials. The structural performance of high-rise buildings is critically influenced by lateral load-resisting systems, especially under seismic loading conditions. This study investigates the dynamic behavior of a high-rise building equipped with bracings and shear walls when subjected to response spectrum analysis. The primary objective is to evaluate the efficiency of combined structural systems in enhancing the seismic resistance and overall stability of tall structures. A comparative analysis is conducted using structural modeling software to assess parameters such as lateral displacement, inter-storey drift, base shear, and modal behavior. The incorporation of bracings and shear walls is found to significantly reduce seismic response, demonstrating improved stiffness and energy dissipation capacity. The results underscore the importance of integrated lateral load- resisting systems in modern high-rise design, ensuring safety, serviceability, and code compliance under dynamic earthquake loading. In the design of high-rise buildings, ensuring structural stability and safety under seismic loads is a critical concern. This thesis presents a detailed analytical study on the seismic performance of a high-rise building incorporating both bracings and shear walls as lateral load-resisting systems. The building is analyzed using the Response Spectrum Method as per relevant seismic codes to assess its behavior under dynamic earthquake loading. The objective of this study is to evaluate the effectiveness of bracing systems and shear walls-- individually and in combination--in controlling lateral displacements, inter-storey drift, and base shear. A comparative analysis is carried out using structural analysis software, focusing on different configurations of bracing and shear wall placements. This research highlights the importance of hybrid structural systems in optimizing high-rise building responses to seismic excitations and provides valuable insights for engineers and designers aiming to develop safe, economical, and code-compliant structures in seismic-prone regions.

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 Keywords

Base Shear, Storey Displacement, Storey Drift, Seismic zone, Bracings

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Creative Commons Attribution 4.0 and The Open Definition

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In today's increasingly digital economy, banks must balance customer convenience with heightened security. This paper explores how artificial intelligence (AI) and biometric authentication can offer an effective solution to fraud prevention and user verification in banking systems. AI enables real-time behavioral monitoring and anomaly detection, while biometric systems, such as fingerprint, facial, and voice recognition, provide secure identity verification. Recent research and real-world applications show that these technologies significantly reduce fraud, streamline transactions, and improve user trust. This study uses the Technology Acceptance Model (TAM) to analyze adoption barriers and explores future trends such as explainable AI and behavioral biometrics. This paper highlights how smart banking can become more secure and inclusive for all demographics by addressing data privacy, inclusion, and cost challenges.

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Artificial Intelligence, Biometrics, Banking Security, Fraud Detection, Digital Identity .

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Creative Commons Attribution 4.0 and The Open Definition

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This research paper clarify about the work proposes application and better implementation of use of waste plastic material in bituminous concrete mixes.its main objective how we can use waste plastic material in bituminous concrete mixes without dumping the waste plastic in open ground also waste plastic can be as substitute of cement in several places but this thesis mainly focuses on waste plastic material behavior in bituminous concrete mixes. Bituminous Concrete (BC) is a composite material mostly employed in construction projects like road surfacing, airports, parking lots etc. It consists of asphalt or bitumen (used as a binder) and mineral aggregate which are mixed together & laid down in layers then compacted. Now a day, the gradual increment in high traffic intensity in terms of commercial vehicles, and the vital variation in daily seasonal and annual temperature put us in a demanding situation to think of some alternatives for the improvisation of the pavement features and quality by applying some suitable modifications that shall satisfy both the strength as well as economical aspects. Also considering the environmental approach, because of excessive use of polythenes in daily life, the all kind of pollution to the environment are increases termendously. Since the polythenes are not biodegradable, the need of the current time is to use the waste polythene in some beneficial purposes. This paper presents a research conducted to review the behavior of BC mix modified with waste plastic material. Various percentages of polythene or synthetic resin are used for preparation of mixes with a particular aggregate grading as per mention in IRC Code. The role of polythene in the mix is studied for various engineering properties by preparing Marshall samples of bituminous concrete mixtures with and without polymer. Marshall properties such as stability, flow value, unit weight, air voids are used to determine optimum polythene content for the given grade of bitumen (80/100).

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 Keywords

Bituminous Concrete (BC), Marshall stability, Flow value, Optimum Polythene Content,Waste Polythenes

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Creative Commons Attribution 4.0 and The Open Definition