Global Research Society Publisher

GRS Journal of Multidisciplinary Research and Studies

All Issues

1. Banking on AI for integration of Employee Services and Digital Finance
37

Mukesh Mihir* & Dr. Bhawna Sha...
Amity University, Amity Business School, Mumbai.
1-6
https://doi.org/10.5281/zenodo.17275049

Artificial Intelligence (AI) has come up as the recent tool in every aspect of business globally. It can replace a large volume of manpower under Human Resources (HR) with minimum human-errors in routine HR jobs. Employee Services has a major role in HR to facilitate the internal customers of an organization. A good amount of man-hour is engaged, especially in a large organization, to execute these activities for a huge volume of routine work such as processing various claims, providing Compensation and Benefits, Travel Expenses, Medical bills, etc. and payment of other perks as well. Though digitalization has already been into practice for the last few years in most of the big organizations such as Multinational Companies (MNC) and Public Sector Units (PSU), the use of AI has become a necessity now to reduce the cost and minimize the execution time. Many organizations are already into developing and shifting these roles from employees to AI. Several discussions and studies are being done on the recent launch of various AI tools and their usage in day-to-day HR activities. There is still a gap in developing a system to connect Digital Finance with Digital HR for the benefit of employees and the organization. This study is all about identifying the factors affecting to develop and use of AI tools, which can connect these two. It encompasses various aspect of decisions, policies, guidelines and shift of job description from human to machine without employee’s disengagement in top Indian PSUs.

2. The Shadow Economy of the Balance Sheet: A Conceptual Model of Off-Bal...
6

Dr. Abbas Vattoli*
Associate Professor, Department of Commerce Amal College of Advanced Studies (Autonomous), Nilambur.
7-10
https://doi.org/10.5281/zenodo.17283380

The modern corporate financial landscape is characterized by an ever-increasing complexity of financial instruments and structuring. A central, yet often opaque, feature of this landscape is off-balance sheet financing (OBSF). This paper develops a conceptual model to explicate the tripartite relationship between OBSF, financial transparency, and corporate risk. We argue that OBSF, while sometimes employed for legitimate business purposes, fundamentally creates a "shadow economy" of corporate obligations that obscures the true economic substance of a firm's financial position. This obfuscation, in turn, systematically distorts key risk metrics, misleads stakeholders, and elevates both firm-specific and systemic risk. The model traces the pathway from the drivers of OBSF—including regulatory arbitrage, managerial opportunism, and market pressure—through the mechanisms of transparency impairment, culminating in the mispricing of risk. The paper concludes by discussing the implications for standard-setters, regulators, investors, and future research, emphasizing that the persistent evolution of OBSF techniques represents a continuous challenge to the foundational principles of financial reporting and corporate governance.

3. Decentralization in Practice: A Comparative Study of Three District As...
9

Martin Kudwo Akotey*
Faculty of Arts and Social Sciences, Department of Development Studies, Valley View University, Oyibi, Accra.
11-16
https://doi.org/10.5281/zenodo.17304699

This study critically explores the realities of administrative decentralization in Ghana through a comparative analysis of three District Assemblies: Tema Metropolitan, Yilo Krobo Municipal, and Gomoa West District. Guided by a constructivist–interpretivist paradigm and a multi-level governance framework, it examines how decentralization policies are interpreted, adapted, and practiced at the local level. Using a qualitative multiple-case study approach, data were gathered through in-depth interviews, focus group discussions, direct observation, and document analysis. The findings reveal that while Ghana’s decentralization policy rests on a strong legal foundation, its actual implementation is constrained by persistent central control over personnel, finance, and decision-making. All three Assemblies exhibited limited administrative autonomy, weak substructures, and low citizen accountability—although differences in institutional capacity and development outcomes were evident. Tema, with greater administrative and fiscal resources, outperformed Yilo Krobo and Gomoa West.The study concludes that decentralization in Ghana remains largely symbolic, with political and structural barriers limiting genuine administrative devolution. It recommends reforms to strengthen local autonomy, empower sub-district institutions, and recalibrate central–local relations. By offering grounded, district-level evidence, this research advances the literature on decentralization-in-practice in sub-Saharan Africa and deepens understanding of intra-country governance variation.

4. Acoustic and Thermal Behavior Mapping of Aging Structures Using Digita...
13

Armin Rasoulzadeh Baghmisheh*
M.Sc. Building Physics Department of Architecture, Graduate School of Science and Engineering, Yıldız Technical University Istanbul, Turkey
17-27
https://doi.org/10.5281/zenodo.17304735

Historic and aging structures present complex coupled environmental, material, and use-driven phenomena that influence occupant comfort, heritage value, and energy performance. They also face escalating challenges in maintaining optimal acoustic and thermal performance due to material degradation and dynamic environmental conditions. The integration of digital twin technology and benchmarking platforms has recently emerged as a promising strategy to address these issues, enabling real-time monitoring, predictive maintenance, and enhanced decision-making throughout the lifecycle of structures. Aging infrastructure poses significant challenges to structural integrity, with acoustic anomalies indicating cracks and vibrations, and thermal variations signaling insulation degradation or moisture ingress. This paper proposes a novel framework integrating digital twins (DTs) with benchmarking platforms to map acoustic and thermal behaviors in aging structures. Drawing on structural health monitoring (SHM), the framework leverages physics-based simulations for real-time defect detection and reliability estimation. A case study on a masonry building demonstrates improved defect localization accuracy by 25% compared to traditional methods. Findings underscore the potential for proactive maintenance, reducing costs and enhancing safety. This approach bridges simulation and empirical data, offering scalable solutions for civil engineering applications. Acoustic and Thermal Behavior Mapping of Aging Structures Using Digital Twin and Benchmarking Platform is a multidisciplinary approach aimed at assessing and enhancing the environmental comfort of aging buildings. This methodology combines acoustic and thermal behavior mapping with advanced technologies like Digital Twin (DT) systems, which create virtual replicas of physical structures, enabling real-time monitoring and optimization of acoustic and thermal conditions. Acoustic environments reveal a complex interplay of soundscapes, where different spaces elicit distinct auditory experiences, impacting residents' well-being. Similarly, the thermal behavior of aging structures is critical, with studies emphasizing the importance of thermal efficiency and comfort in enhancing indoor quality. By integrating Digital Twin technology with benchmarking frameworks, researchers are developing innovative solutions that facilitate the continuous assessment of these environmental parameters, ensuring that aging buildings remain responsive to their occupants' needs. Despite its advancements, this field faces notable challenges, including the technical difficulties of real-time data processing, the need for effective benchmarking methodologies, and the complexities inherent in the physical and social environments of aging structures.

5. Integrated Digital Modeling for Energy and Acoustic Comfort in Urban H...
19

Armin Rasoulzadeh Baghmisheh*...
M.Sc. Building Physics Department of Architecture, Graduate School of Science and Engineering, Yıldız Technical University Istanbul, Turkey
28-37
https://doi.org/10.5281/zenodo.17304789

Urban housing faces significant challenges related to energy efficiency and acoustic comfort, both of which are crucial for residents’ well-being and sustainability goals. Integrated digital modeling frameworks present new opportunities to holistically address these concerns through advanced simulations and multidisciplinary design approaches. Integrated digital modeling allows for the optimization of design strategies that mitigate energy consumption and improve acoustic conditions, crucial for residents' well-being in densely populated areas. By leveraging real-time data and advanced analytics, these technologies enable proactive management of building systems, ultimately leading to significant energy savings and improved quality of life for occupants. However, the transition to integrated digital modeling also presents challenges. Issues such as interoperability between various digital tools, data security concerns, and the complexity of implementation may hinder widespread adoption. Furthermore, while some studies indicate the promise of improved energy efficiency and acoustic comfort through these models, others suggest a lack of substantial quantitative evidence regarding their effectiveness, highlighting the need for ongoing research and methodological refinement in this field. This case study, adapted from a simulation experiment in Tehran, uses energy Plus to model a representative urban residential unit. It quantifies the interplay between acoustic comfort (measured via noise thresholds) and energy performance (via passive ventilation). The objective is to assess potential energy savings and identify design interventions, such as noise barriers or advanced glazing, to enhance both domains. Drawing on a simulation-based analysis in Tehran, Iran, the study demonstrates how noise levels influence occupant behavior (e.g., window opening for ventilation) and, consequently, energy consumption. Key findings reveal that passive ventilation can reduce energy use by 2-13%, but acoustic constraints limit savings to 1-9%, highlighting the need for holistic digital models that couple energy and acoustic parameters. This approach offers actionable insights for urban planners and architects to design resilient residential buildings (Naghibi Iravani, et al., 2024). Rapid urbanization exacerbates energy demands in residential buildings while amplifying noise exposure from traffic and industrial activities. In dense cities like Tehran, where over 50% of housing stock was built before 1980, integrating energy-efficient designs with acoustic mitigation is critical for occupant well-being and net-zero goals. Digital modeling tools enable predictive simulations that balance these factors, allowing for scenario testing without physical prototypes.

6. Review on the Role of Wood Ash in Improving Humus Formation during Aer...
7

Ebrima S. Jabbi* & Lamin K. Ce...
Institute of Environment for Sustainable Development, College of Environmental Science and Engineering. Tongji University, Shanghai, R. P China. Directorate of Pubic and Environmental Health, Ministry of Health, the Gambia. The Gambia Red Cross Society
38-50
https://doi.org/10.5281/zenodo.17317693

This review examines the role of wood ash as an amendment in enhancing humus formation during the aerobic composting of food waste. Humus, a stable organic material derived from decomposed plant and microbial matter, is critical for soil health, carbon sequestration, and sustainable agriculture. However, optimizing humus production during composting remains a challenge due to variable feedstock quality and inefficient decomposition processes. Wood ash, a byproduct of biomass combustion, offers a promising solution by improving microbial activity, regulating pH, and supplying essential nutrients such as calcium, potassium, and phosphorus. The review synthesizes current research on the mechanisms by which wood ash influences composting efficiency, including its effects on microbial communities, carbon-to-nitrogen (C:N) ratio balance, lignin decomposition, and humic substance stability. Key findings indicate that moderate wood ash application (4–8% by weight) accelerates organic matter breakdown, enhances compost maturity, and increases nutrient retention without significant heavy metal accumulation. However, excessive use can lead to alkaline conditions, microbial imbalance, and potential environmental risks. A case study highlights the practical benefits of wood ash in composting, demonstrating improved temperature dynamics, pH stability, and nutrient enrichment at optimal dosages. Challenges such as heavy metal contamination, over-application risks, and long-term soil impacts are discussed, alongside recommendations for sustainable use. Future research directions include microbial community dynamics, feedstock-specific interactions, and standardized guidelines for ash application. This review underscores the potential of wood ash as a sustainable composting additive, offering insights for waste management, soil fertility enhancement, and climate change mitigation through improved humus formation.

7. Enhancing Argumentative Writing Skills of Grade XII Students through D...
25

Tshering Om S*
Master in Arts in English, Senior Teacher I, Bajo Higher Secondary School, Wangduephodrang.
51-56
https://doi.org/10.5281/zenodo.17383430

Recently, Bhutan has undertaken a major educational shift by benchmarking its national curriculum to the Cambridge International Standards. This transformative step demands teaching and learning practices that meet the international criteria. English, as one of the core subjects, plays an important role in ensuring that students acquire necessary skills to meet the global standards. In the secondary English curriculum, students are required to write argumentative essays, which help develop critical thinking, reasoning, refutation, and communication skills essential for global competence. The present study employed an action research approach to enhance students’ argumentative writing skills through debate and collaboration for grade XII students. Pre-test and post-tests for argumentative essay writing were administered. An online survey was also conducted after the interventions to collect the qualitative data. The results of data analysis using descriptive statistics revealed a statistically significant difference between the mean, median and standard deviation scores of the pre-test and post-tests, indicating the positive influence of the two interventions in enhancing students’ argumentative writing skills. Based on the findings, this study concluded that debate and collaborative writing are better teaching strategies for enhancing grade XII students’ argumentative writing skills.

8. Advancing Faculty Competence through a Vocationally Inspired Competenc...
3

Shahid Hassan* & Gauhar Hassan
Associate Dean Academics, American University of Barbados School of Medicine Barbados.
57-67
https://doi.org/10.5281/zenodo.17421495

The rapid shift to hybrid and online learning has challenged faculty to redesign teaching for digitally mediated environments. Traditional faculty development program (FDP), often limited to awareness or knowledge acquisition, seldom lead to sustained behavioural change. The current paper presents a new framework for Competency-Based Faculty Development (CB-FDF) grounded in Competency-Based Education and Training (CBET) Level-4 principles and vocational training philosophy, emphasizing performance, reflection, long-term retention and real world application. Implemented within a structured Faculty Development Programme, faculty demonstrated competence by redesigning existing face-to-face lessons for hybrid delivery. The program followed vocational-style learning cycles of guided instruction, supervised practice, authentic task performance, microteaching and reflective feedback. Findings revealed improved pedagogical confidence, skill integration, and teaching transformation. The proposed CB-FDF framework provides an evidence-informed, replicable model for competency-based faculty development applicable across disciplines, particularly in institutions transitioning to hybrid education or preparing for accreditation under competency-based outcome standards.

9. An effectual analysis of cloud based ERP Technology during Covid on Di...
1

Dr. Vijaya Karthik S V*
Software Engineer, Warsaw, Poland.
68-72
https://doi.org/10.5281/zenodo.17464309

The rationale of this current investigation is to explore the efficacy of cloud based ERP technology in digital learning and especially at the time of Covid pandemic. This research illustrate a casing work that the selecting academic and non-academic work components in the educational institutions, and with the relevant authorities the data be gathered and resulted. Cloud based ERP technology in digital learning became a new paradigm for the educational sector, with multiple advantages in both sides (academic and non-academic). Some of the primary institutions currently assisting this cloud based ERP can be sorted out and the study samples can be selected from those institutions. Overall 50 samples will be selected in the stratified sampling method and the study can be formulated with quantitative analysis of data. At last the effectiveness of cloud based ERP technology during Covid on digital learning can be highlighted with the correlated work by the investigator.

10. Effectiveness of Teaching and Learning from Home (TLFH) in Indian Cont...
1

Dr. Vijaya Karthik S V*
Software Engineer, Warsaw, Poland.
73-77
https://doi.org/10.5281/zenodo.17464353

This research investigation tends to find out the effectiveness of teaching and learning from home, in short TLFH in Indian context. TLFH is meant for both educators and learners is a exemplary, adaptive, and especially transformative challenge for learners. Especially in Indian context, the investigator needs to study the TLFH situations in multidimentiaonal aspects to focus the effectiveness. Multinational aspects denote the TLFH situtations in the view of tutors, learners, parents, educationalist, and trainers and so on. Destined for these constraints, this study procedure focuses the learners and also the teachers, those both of them are involved in the process of teaching learning program. Initially some data explains about the teaching and learning conditions from home and the assisting online tools are elaborated to get a brief idea for clear understanding of the current context. Convenient sample is used in the study since the sample consists of both teachers and learners (high school level, higher secondary level and undergraduate level). Data is collected using google form and it is tabulate with SPSS software to arrive the result. The effectiveness is discussed in the conclusion part also the follow up activities should be discussed.

11. A Cost-Effective Contribution of Cloud Computing in ERP based Learning...
3

Dr. Vijaya Karthik S V*
Software Engineer, Warsaw, Poland.
78-83
https://doi.org/10.5281/zenodo.17464384

This research article encounters the cost-effective contribution of cloud computing ERP, for planning and underpinning the contemporary in the learning management system. Some relevant studies are correlated to appreciate the core concept of this study and also for the readers, especially in the learning management aspects. The domain of cloud computing ERP service can be explained and also with its model and characteristic, and the differences of traditional and cloud computing ERP with its suitability. For the methodological purpose both primary and secondary data are accessed with well tested structured questions (100) with Likert scale. The objectives should be properly framed, and it should be satisfied with a null hypothesis in the part of discussion and conclusion as demonstrating the cost effectiveness of cloud computing in ERP based learning management systems.





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