Volume 13 | Issue 5 |

 Abstract

This study examines the effectiveness of different costing techniques used at Asian Beverage Private Limited. A comparison study was done on absorption costing, throughput costing, standard costing, Activity-Based Costing (ABC) on two products: 200 ml Campa Lime & Lemon and 500 ml Campa Cola. The data were collected through labour wages, water and power bills, input usage according to the bill of materials, along with other finance information. The results show that both the products earned maximum profits using the throughput costing and standard costing techniques, while the absorption and ABC methods required more refining. This study states that if pricing is based on the throughput or standard costing method and production process, profitability can be increased. Results recommend refining the company's costing structures to enhance cost efficiency and improve adaptability to market fluctuations.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Absorption costing, throughput costing, standard costing, activity-based costing, costing techniques, cost efficiency, profit margin, profitability

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Multiparticulate drug delivery systems like pellets, granules, micro particles, minitablets etc., prove to be promising and highly flexible systems with ease of formulating with different drug release kinetics. These multiparticulate dosage forms are essential where drug-excipients or drug-drug physicochemical interactions are possible in a single-unit formulation. In present times, pelletization technologies are gaining much attention as they represent an efficient pathway for manufacture of oral drug delivery systems. Pelletization is

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Multiparticulate,Pellets,Pelletization advantages, Characterization Hot Melt Extrusion Spheronization

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Abstract: The present study is intended to investigate the impact of emotional intelligence on employee behaviour in private hospitals in Coimbatore District. Hereby, the researcher would like to provide a brief intro on emotional intelligence followed by employee behaviour as well as the rationale behind selecting this topic. Humans by nature are an emotional being. Emotions can be defined as the state of the brain that determines an individual action and reaction to a particular situation. Many studies illustrated that emotion significantly influence the personal and professional of an individual. Emotional intelligence can be defined as the ability to understand and control one's emotion. Therefore an individual with a high level of emotional intelligence will know what they feel about a particular situation and exhibit more emotionally matured reaction. Behaviour, on the other hand, can be defined as a way individual conduct himself/herself concerning particular situation.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Keywords: Intelligence, Emotions, People, Environment

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This research focuses on the development and testing of a closed-loop controlled DC-DC boost converter designed to step up a 9V input to a stable 24V output. The aim is to achieve consistent voltage regulation under varying load and input conditions, which is critical for many modern electronic systems. A PWM-based switching technique is used, where the duty cycle is automatically adjusted through a feedback control mechanism. The output voltage is continuously monitored and compared with a set reference, and the resulting error is processed using a PID controller to fine-tune the converter's switching behavior. The system has been implemented on hardware, and performance is evaluated based on output stability, efficiency, and transient response. Results confirm that the closed-loop control significantly improves voltage regulation and overall converter performance. This design can be adapted for various low-to-high voltage conversion needs in embedded and portable electronic applications.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Inductor, Capacitor, Voltage source, PWM Control, Closed-Loop Control, Variable Load, Matlab Simulation.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The ability to read spoken words visually through lip reading is an important skill for those with hearing impairments. Traditional lip-reading is very dependent on the skill of the individual and is prone to mistakes. An AI-powered lip-reading assistant that efficiently converts visual speech into text using deep learning algorithms is proposed in this paper. To process video inputs and generate corresponding transcriptions, the system combines Long Short-Term Memory (LSTM) networks with Convolutional Neural Networks (CNNs). The experimental findings demonstrated an increase in accuracy compared to existing methods. Real-time transcription services and assistive devices are just two of the many uses for the suggested system, which has the potential to transmogrify communication for the hard of hearing.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Visual speech recognition, hearing impairment, CNN, LSTM, AI, deep learning, lipreading and speech recognition

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Upskilling, Reskilling, Professional Development, Organizational Support, Career Advancement, Training Effectiveness.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

This study examines the role of HR analytics in predictive workforce planning and decision-making in manufacturing industry. It focuses on identifying key factors influencing employee retention and the challenges in retaining talent. Using both primary (structured questionnaires) and secondary data, the research analyzes responses from various departments. Statistical tools like percentage analysis and chi-square tests reveal that job satisfaction, compensation, career growth, work-life balance, and management support significantly impact retention. The study ends with suggestions aimed at improving retention strategies and minimizing employee turnover.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

HR analytics, Predictive workforce planning, Decision-making, Employee retention, Retention challenges, Compensation, Career growth, Work-life balance.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The fast fashion industry is embracing new technologies to meet consumers' needs and offer more engaging shopping experiences. This research paper examines how immersive virtual fitting room is able to revolutionize retail with mixed reality(MR) technology .This is a paradigm shift to improve customer engagement and simplify the process of choosing garments. By combining augmented reality (AR), virtual reality (VR), and spatial computing, MR technologies allow customers to engage with virtual apparel in real-time with realistic visualizations, fit simulation, and customization without requiring physical trials in trail rooms. This research paper delves into working with retail systems through APIs, real-time motion capture methods for accurate 3d model generation, and AI utilization for predictive adaptive fitting. Performance benchmarks, latency optimization strategies, and system scalability are evaluated using prototype testing and user testing. MR-driven virtual fitting rooms dramatically improve realism, accuracy, and personalization in digital clothing try-ons, creating a new technological paradigm for fashion retail innovation.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Virtual Reality,Augmented Reality,Spatial Computing,3D Rendering,AI algorithms.

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Accurate rainfall forecasting is vital for India's agricultural sustainability, water resource management, and climate resilience. This study conducts an exhaustive evaluation of four advanced time-series forecasting models--Long Short-Term Memory (LSTM) neural networks, Seasonal Autoregressive Integrated Moving Average (SARIMA), Facebook Prophet, and Extreme Gradient Boosting (XGBoost)--to predict annual rainfall from 2016 to 2030, leveraging India's area-weighted rainfall dataset from 1901 to 2015. Each model is meticulously assessed for its ability to capture temporal trends, seasonal patterns, and nonlinear dependencies. The findings reveal distinct predictive behaviors: LSTM projects a steady increase in rainfall, reaching 1207.36 mm by 2030, indicating potential climatic shifts; SARIMA predicts stable oscillations between 1070-1135 mm, reflecting historical variability; Prophet forecasts a gradual decline from 1121.83 mm to 1100.96 mm, emphasizing long-term trends; and XGBoost yields a constant 1151.65 mm, highlighting its limitations without temporal feature engineering.

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

  License

Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The project title "A STUDY ON THE IMPACT OF TECHNOLOGICAL LAG ON ORGANIZATIONAL PRODUCTIVITY." This study investigates the impact of technological lag on organizational productivity, with a focus on how delayed adoption or underutilization of modern technologies affects overall operational efficiency and competitive performance. In an increasingly digital and fast-paced business environment, organizations that fail to keep pace with technological advancements may experience reduced productivity, inefficiencies in workflow, and diminished innovation capacity. Through a combination of literature review, case analysis, and empirical data, this research identifies key factors contributing to technological lag--including limited investment in IT infrastructure, resistance to change, and inadequate employee training. For this project the primary data has been collected directly from the respondents while the secondary data was collected from the books, articles, and internet and websites. The questionnaire was used to collect the data from the sample who were selected to the convenience sampling technique. This population size is 260 and the sample size is taken for the study is 155. Findings indicate that organizations experiencing significant technological lag often face decreased productivity due to outdated systems

Licence: creative commons attribution 4.0

  License

Creative Commons Attribution 4.0 and The Open Definition

 Keywords

TECHNOLOGICAL LAG, PRODUCTIVITY

  License

Creative Commons Attribution 4.0 and The Open Definition