Volume 13 | Issue 5 |

 Abstract

This paper critically examines the application of Altman's Z-Score Model as a bankruptcy prediction tool within the Indian corporate landscape. Originally developed for U.S. manufacturing firms, the model synthesizes key financial ratios to assess the likelihood of financial distress. While the Z-Score demonstrates significant predictive utility for large, publicly listed Indian companies with standardized financial disclosures, its effectiveness is constrained by structural differences, inconsistent accounting practices, and economic volatility unique to India. The model's limitations are particularly pronounced when applied to small and medium enterprises, startups, and family-owned businesses, which dominate the Indian economy but often lack transparent and uniform financial reporting. This study highlights opportunities for improving the model's relevance through recalibration based on Indian data, integration of qualitative factors, and leveraging advanced data analytics. The paper concludes that, with appropriate adaptations, Altman's Z-Score can become a valuable tool for risk assessment and financial decision-making in India, contributing to enhanced corporate governance and financial stability.

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 Keywords

Altman's Z-Score, Bankruptcy Prediction, Indian Companies, Financial Distress, Corporate Governance, Financial Risk Assessment

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BACKGROUND They often be prescribed with walkers to help stability and support when ambulation, especially spastic diplegic CP. Cp walkers are improving independent mobility, reduce disability, delay functional decline, and decrease the burden of care.The aim and objective of multipurpose CP walker is to capable completing basic function such as; standing, walking and sitting and prevent scissoring gait. PURPOSE Multipurpose CP walker is low cost, easy design and fabrication, higher strength, better sitting arrangement, and easy manoeuvrability. METHODOLOGY The design of a cp walker consists of four rollator wheel, two square frames and a straight handle with height adjustment. RESULT This walker provides extra support in order to enhance stability for walking. Patients using cp walkers have reported improved confidence and feelings of safety, resulting in increased activity levels and independence. Tempero-spatial parameters were calculated with or without using walker with two patients. The study shows the improvement of velocity and cadence in both patients by using walker. Step length and stride length was reduced with walker .With the help of seat and middle rod, it prevent the unwanted scissoring gait. CONCLUSION A plausible design was achieved that fulfilled the objectives in the problem statement.The final concept was selected,by means of an appropriate selection process, from series of three concepts.

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Key words-CP,,gait,walker,stability

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Globalization has inadvertently led to an excessive increase of international trade between states. This alleged increase in international trade has certain short comings, since, most exporters and manufacturers do supply goods and services on credit basis. Sometimes, debtors allegedly fail to pay their debts, and this might lead inexorably to the winding up of concerned companies. As a desperate means to boost international trade, by merely protecting potential manufacturers or suppliers, countries have overwhelmingly adopted insurance legislations, that inadvertently allow insurers to cover these insurable risks through what is known as trade credit insurance contracts. Unfortunately, the CIMA Code which realistically is the main insurance legislation applicable in its member states and Cameroon in particular, is silent on the adequate protection of companies, through credit insurance contracts and, therefore discouraging suppliers to be competitive internationally, since, they can't export products on credit basis without credit insurance contracts cover. As a result, the objective of this article is to examine how credit insurance contracts protect companies against unpaid debts and the urgent need for the amendment of the CIMA Code.

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Credit Insurance, Contract Policy, International Trade

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The construction industry often faces challenges in accurate and efficient cost estimation, leading to budget overruns and project delays. This research presents the development of an Android application, Easy Cost Estimation, designed to streamline the estimation process by calculating the cost of materials and labor required for building construction. The application utilizes Java, CSS, and HTML to provide an intuitive and user-friendly interface. It estimates the quantity and cost of essential construction components, including bricks, cement, sand, aggregate, steel, labor, equipment, plumbing, electrical fittings, doors and windows, plaster of Paris (POP), paint, and tiles, based on the total construction area. By automating calculations, the application minimizes human errors, enhances efficiency, and provides real-time cost analysis, enabling users to make informed financial decisions. This research aims to highlight the significance of digital tools in construction cost estimation, emphasizing the app's potential to improve accuracy, accessibility, and ease of use in the field of construction management.

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 Keywords

Android Application, Construction Cost Estimation, Project Cost Optimization, Cost Analysis.

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Energy Dispersive X-ray (EDX/ EDAX) is a technique commonly used to study the chemical composition of solid materials, mostly consist elements (like carbon, oxygen, and nitrogen). Recent advances in EDX technology have improved its ability to detect these light elements. Laddu, a popular traditional recipe in North India, are often prepared using "ghee" (clarified butter), which is a key ingredient in many postpartum recipes due to its high nutritional content and digestive benefits. Many types of laddus are commonly prepared for new mothers, each offering specific health benefits. Gum (Gond) Laddu, Methi (Fenugreek) Laddu, Sesame Laddu, Dates Laddu etc. are commonly consumed as a snack or for breakfast, helping improvement of iron levels and providing essential vitamins. These laddus not only satisfy sweet cravings but also support the postpartum health and recovery of new mothers. Carbon (C) has the highest atomic fraction (72.1%) in the sample, which can be attributed to its relatively small atomic mass.

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Nutrition, Energy Dispersive X-ray (EDAX / EDX), Sethura Laddu, traditional foods, maternal health.

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Abstract: The emergence of Educational Technology (EdTech) platforms has significantly altered the landscape of conventional education by enabling scalable, data-driven personalized learning experiences. This paper explores how these platforms conceptualize, design, and deliver adaptive learning solutions using artificial intelligence (AI), machine learning, and real-time analytics. Through a qualitative methodology involving literature review and case study analysis of BYJU'S, Coursera, and DreamBox Learning, the study investigates the theoretical underpinnings of personalized learning and evaluates the extent to which EdTech platforms align with these principles in practice. Findings indicate that while AI-driven personalization enhances learner engagement and academic outcomes, it also raises critical concerns around equity, data ethics, and inclusivity. The paper concludes with actionable recommendations for policymakers, educators, and EdTech developers to ensure the responsible and effective implementation of personalized learning systems. This research contributes to the growing discourse on educational reform through technology and underscores the need for a pedagogically sound and ethically governed digital learning ecosystem.

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Personalized Learning, Educational Technology (EdTech), Artificial Intelligence in Education, Adaptive Learning Systems, Digital Pedagogy

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Creative Commons Attribution 4.0 and The Open Definition

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Museums globally are seeking innovative ways to enhance visitor engagement and streamline operations. Traditional ticketing systems often present challenges such as long queues, manual processing errors, and limited visitor insights. This report details the design, development, and potential impact of a "Museum Chatbot Ticketing System," an AI-driven solution leveraging natural language processing, cloud computing, and QR code technology. The system aims to provide a seamless, 24/7 booking experience, reduce operational overhead, offer personalized interactions, and contribute to environmental sustainability by minimizing paper usage. Key components include a conversational AI interface, a robust backend system hosted on AWS (utilizing services like Amazon Lex, Bedrock, RDS, and SageMaker), secure payment gateway integration, and automated e-ticket generation with QR codes for efficient entry and exit. The proposed system promises significant benefits for both museum visitors and administrations, paving the way for a more modern, accessible, and data-driven museum experience. Future enhancements include multi-museum support, advanced analytics dashboards, and expanded multilingual capabilities.

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Chatbot

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The study examines the non-linear relationship between Public Debt and Real Economic Growth in India during the Post-FRBM period using annual data from 2004-05 to 2023-24. Employing a Quadratic Regression Model, the analysis explores the impact of Public Debt-GDP ratio and its square on real GDP Growth rate. The result revealed a statistically significant inverted U-shaped relationship, indicating that moderate levels of debt are associated with higher economic growth but excessive debt beyond a threshold of approximately 74.5 percent of GDP negatively affects GDP Growth. These findings indicate that India's fiscal policy guided by Fiscal Responsibility and Budget Management (FRBM) Act must balance debt sustainability with growth objectives. The study highlights the need for maintaining public debt within a sustainable range to foster long-term economic growth without surpassing the optimal debt threshold.

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Public Debt, Economic Growth, FRBM Act, India, Quadratic Regression, Debt Threshold, Fiscal Sustainability

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The main focus of this study is to formulate and evaluate nasal decongestant vaporizer using natural components such as Mentha, Ajwain, Tulsi, and Camphor for the treatment of allergic rhinitis and nasal congestion. Camphor and Mentha work together to alleviate congestion in the nasal passages and alleviate allergy symptoms. To address the increasing demand for natural medicines with fewer side effects, the study emphasizes the growing importance of incorporating medicinal plant elements into modern pharmaceutical dosage forms. In conclusion, nasal congestion provides a reliable, practical, and efficient solution for respiratory issues, which is driving the market's growing demand for such products.

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Tulsi, Mentha, Camphor, Ajwain, Nasal Congestion

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Creative Commons Attribution 4.0 and The Open Definition

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The Career-Based Project Recommendation System integrates project-based learning and career counseling using LLMs and ML. Designed to support long-term career planning, it links jobs and project ideas through personal skills and interests to align academic work with career aspirations. The system interacts via a simple questionnaire that gathers technical skills, interests, certifications, and job role preferences. A machine learning model then predicts the most suitable job roles. These predictions help users understand which roles align with their strengths. Based on the result, a Large Language Model suggests custom project ideas. Each idea includes a description and abstract, enabling users to evaluate its career relevance. This system empowers students to pursue academic projects that match their aspirations, offering personalization and accuracy.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Machine Learning (ML), Large Language Models (LLMs), Project-Based Learning, Job Role Prediction, Skill Advancement.

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