This article presents a comprehensive, theory-driven, and practice-oriented analysis of contemporary web authentication schemes with the explicit aim of proposing an integrated framework that reconciles competing goals of security, phishing resistance, organisational usability, and enterprise scalability. Drawing strictly from the provided literature — spanning foundational cryptography, comparative evaluations of authentication schemes, empirical analyses of credential-related incidents, standards for authorization, modern second-factor mechanisms, and practical incident-cost estimations — the study synthesises prior work to form an explanatory architecture and evidence-based recommendations. The abstracted framework emphasises layered defenses combining public-key cryptography, phishing-resistant multi-factor approaches, behavioural and organisational controls that address compliance costs, and pragmatic deployment patterns guided by standards such as OAuth 2.0 and FIDO2-inspired paradigms. The core contributions are (1) a conceptual model that maps attack surfaces to mitigation families grounded in canonical cryptographic principles (Diffie & Hellman, 1976) and subsequent protocol work; (2) an expanded taxonomy of usability-security tradeoffs informed by empirical usability studies and compliance-budget literature (Brooke, 1995; Beautement et al., 2008; Ciolino et al., 2019); and (3) a decision framework for enterprises to prioritise interventions based on breach cost data and incident vectors (IBM, 2024; Verizon, 2024; Thomas et al., 2017). The article concludes with detailed operational recommendations, limitations of current approaches, and directions for future research that balance rigorous security with real-world constraints on adoption and human behaviour. The paper is intended to serve researchers, security architects, and policy makers seeking a consolidated, evidence-based route to transition modern enterprises toward phishing-resistant and scalable identity assurance. (Maximum 400 words). (Bonneau, 2012; Diffie & Hellman, 1976; IBM, 2024; Lang et al., 2016).

The accelerating pace of digital transformation has profoundly reshaped financial reporting, internal control systems, and organizational accountability across both private and public sector institutions. This research article provides an extensive theoretical and integrative examination of how Enterprise Resource Planning systems, Accounting Information Systems, blockchain technology, robotic process automation, anomaly detection frameworks, and evolving non-GAAP reporting practices collectively influence financial reporting accuracy, transparency, fraud prevention, and decision usefulness. Drawing strictly from established academic and professional literature, this study synthesizes multidisciplinary perspectives from accounting, information systems, auditing, cybersecurity, and digital governance. The article explores how ERP systems act as the backbone of integrated organizational data flows, while AIS ensures the reliability and consistency of financial information. Blockchain is examined as a transformative force redefining trust, immutability, and auditability in accounting ecosystems, alongside the challenges it poses to forensic accountants and regulators. The role of automation, including robotic process automation and real-time anomaly detection systems powered by machine learning and stream processing architectures, is analyzed as a response to increasing transaction volumes and complexity. Furthermore, the article provides an in-depth exploration of non-GAAP and pro forma reporting practices, examining managerial incentives, regulatory interventions, ethical considerations, and investor perceptions. By weaving together these strands, the study identifies critical gaps in existing literature, particularly regarding the integration of advanced digital technologies with financial reporting governance frameworks. The findings suggest that while digital transformation enhances efficiency and analytical capability, it simultaneously introduces new risks related to system complexity, data governance, cybersecurity, and opportunistic reporting behavior. This research contributes a comprehensive conceptual foundation for scholars, practitioners, and policymakers seeking to understand the future trajectory of financial reporting integrity in digitally transformed organizations.

Purpose: This paper presents a systematic review and comparative analysis of the Amazon Web Services (AWS) cloud platform, focusing on its foundational architecture, economic implications, and persistent challenges, to guide strategic adoption and define future research trajectories.

Design/Methodology/Approach: We employ a systematic review methodology, synthesizing evidence from a curated selection of foundational academic and authoritative industry literature [4, 5, 6]. The analysis is structured across three core dimensions: architectural components, economic models, and future strategic considerations. A comparative approach is used to contrast the cloud model with traditional on-premise infrastructure[18,19].

Findings: The findings highlight that AWS’s dominance stems from its highly redundant global infrastructure, which offers unparalleled scalability and resilience, effectively shifting capital expenditure (CapEx) to operational expenditure (OpEx). However, this ecosystem introduces complexity in cost management (FinOps) and necessitates a strict adherence to the Shared Responsibility Model to maintain a secure posture [5]. Analysis of market data confirms its sustained leadership position [8]. Mastering the complex usage-based billing requires the implementation of advanced FinOps frameworks, leveraging automation and AI to ensure continuous cost optimization and governance.

Originality/Value: This article addresses key literature gaps by providing a holistic, three-dimensional framework for understanding the AWS ecosystem, offering both a technical overview and a strategic decision-making guide for researchers and practitioners. It explicitly outlines future research needs, particularly in empirical performance validation and sustainable cloud computing practices.

The contemporary landscape of product development and system engineering is characterized by converging pressures: the need to reduce time-to-market, to assure security and reliability across increasingly complex hardware–software stacks, and to leverage artificial intelligence (AI) and edge computing effectively. This manuscript synthesizes theoretical perspectives and applied findings from a curated set of references spanning product development lifecycle acceleration, formal verification, DevSecOps integration, AI for hardware and software design, fault tolerance, and supply strategies. We develop an integrative framework that articulates how AI-driven design tools, edge-native architectures, and embedded security practices can be orchestrated to shorten development cycles while maintaining—or improving—functional correctness, security posture, and operational resilience. The paper first situates the challenge by reviewing drivers of time-to-market pressures and causes of project failure. It then explores how predictive analytics, machine learning–assisted EDA (electronic design automation), automated scenario generation for human error assessment, and pre-silicon design-for-test feedback loops can be operationalized. Security is treated as a cross-cutting concern: the adoption of multi-factor authentication, DevSecOps pipelines with static and dynamic analysis, and automated vulnerability management are positioned as essential for modern CI/CD practices. The manuscript further articulates supply-side considerations—such as dual sourcing—to cope with disruption, and cloud-native cost and sustainability tradeoffs for deployment. Methodologically, the paper proposes a mixed-methods conceptual model that integrates formal verification, data-driven predictive monitoring, and fault-injection scenario generation to drive iterative design improvements. Results are described as a set of expected impacts and measurable indicators—reduced cycle time, earlier fault detection, improved vulnerability metrics, and better inventory/sourcing resilience—along with qualitative discussions on limitations, potential failure modes, and future research directions. The work concludes by mapping concrete research and practice agendas to achieve a balance of speed, quality, and security in product and system development. The contribution is both synthetic—bringing together disparate literatures—and prescriptive—offering an actionable, academically grounded roadmap for industry and research communities.

Background: The increasing complexity of software systems necessitates robust and efficient testing methods. While Search-Based Software Testing (SBST) has emerged as a powerful technique for automated test case generation, its effectiveness can be limited by its singular focus on code coverage. The generated tests, although structurally sound, may not target the most fault-prone areas of the code.

Aim: This study aims to address this limitation by proposing and empirically investigating a novel approach that integrates defect prediction (DP) models to guide the search process of SBST. By leveraging insights from historical code data, our method prioritizes the generation of test cases for code modules identified as having a higher likelihood of containing defects.

Method: We conducted a large-scale empirical study using 20 real-world, open-source Java projects from the Defects4J database. We developed a machine learning-based defect prediction model to identify fault-prone files. We then implemented a new fitness function for the EvoSuite test generation tool that incorporates the prediction score. The performance of this defect prediction-guided SBST approach was compared against a traditional, coverage-based SBST approach, using metrics of fault detection effectiveness and computational efficiency.

Results: Our findings indicate that the proposed DP-guided SBST approach significantly outperforms the traditional method in terms of the number of unique faults detected. Statistical analysis revealed a strong positive effect size for our approach. While there was a slight increase in computational overhead associated with the defect prediction component, it was minimal relative to the substantial gain in fault detection.

Conclusion: The results demonstrate that integrating defect prediction into the search-based test generation process is a highly effective strategy for improving the overall quality and fault-finding capability of automated testing. This approach represents a promising direction for enhancing software testing practices, particularly in continuous integration environments.

This article develops a comprehensive, publication-ready framework for managing pharmaceutical cold chain logistics with a focus on temperature integrity, risk monitoring, and low-carbon routing. Drawing strictly from the provided literature on environmental monitoring, Internet-of-Things (IoT) systems, radio-frequency identification (RFID), machine learning applications, and green logistics strategies (WHO, 2015; Yan & Lee, 2009; Aung & Chang, 2023; Tinytag, 2023; Mohanraj et al., 2019; Chowdhury, 2025; Tsang et al., 2018; MadgeTech, 2014; AKCP, 2023; FedEx, 2024; DHL, 2024; Jovanovic et al., 2022; Shi et al., 2022; Chen et al., 2021; Li & Li, 2023; Zhang et al., 2021; Guo et al., 2022; Liu et al., 2020; Ren et al., 2021; Song et al., 2020), the paper synthesizes empirical and theoretical insights into a unified model that addresses operational reliability, regulatory compliance, sustainability, and decision-making under uncertainty. The framework emphasizes four interlinked components: (1) rigorous fixed-area environmental monitoring aligned with international standards (WHO, 2015; MadgeTech, 2014), (2) IoT-enabled risk detection and data-driven alerting mechanisms (Tsang et al., 2018; Mohanraj et al., 2019; Yan & Lee, 2009), (3) application of machine learning for anomaly detection and quality assurance (Chowdhury, 2025; Ren et al., 2021), and (4) routing and scheduling optimization that internalizes carbon emissions and traffic dynamics (Shi et al., 2022; Chen et al., 2021; Guo et al., 2022; Liu et al., 2020). A detailed methodological approach is presented describing how systems integration, data governance, and multi-objective optimization can be operationalized in pharmaceutical distribution networks. The results section offers descriptive analyses of how each component contributes to reduced spoilage risk, improved traceability, and lower carbon footprints, supported by the literature. Limitations, such as data quality constraints, technology interoperability, and regulatory heterogeneity, are acknowledged and translated into a research agenda and actionable managerial recommendations. The article concludes by articulating how combining temperature-focused compliance measures with digital risk monitoring and low-carbon logistics strategies yields resilient, compliant, and sustainable pharmaceutical cold chains compatible with modern supply chain objectives (WHO, 2015; FedEx, 2024; DHL, 2024).

The accelerating complexity of modern engineering and software development demands novel frameworks that blend human-centric design cognition with adaptive control architectures. This study proposes a comprehensive theoretical framework termed Cyber‑Cognitive Adaptive Design Systems (CCADS), which synthesizes classical design theory, socio‑cognitive design perspectives, and principles of self-adaptive system architecture. Building on foundational work in design as a socio-cultural cognitive system (Dong, 2004), co‑evolutionary design processes (Dorst & Cross, 2001), and systems thinking in engineering (Forrester, 1968; Dubberly & Pangaro, 2019), CCADS embeds feedback‑loop architectures derived from self-adaptive software engineering (Kephart & Chess, 2003; Cheng et al., 2009) and management cybernetics (Geyer, 1995; Elezi, 2015). Through conceptual modeling and synthesis of literature across product development, design cognition, and adaptive system control, the framework articulates design as an ongoing cybernetic process that dynamically responds to environmental and contextual changes. We identify four core components — cognitive negotiation, socio-technical feedback loops, adaptive control layers, and emergent evaluation mechanisms — and propose a set of design propositions elucidating how CCADS can improve resilience, innovation, and decision efficacy in complex engineering systems. The paper concludes by discussing implications for engineering design departments, product development organizations, and future research directions to empirically validate and refine the CCADS framework.

Background: As organizations migrate to cloud-native environments, the traditional network perimeter has evaporated, replaced by the web browser as the primary business interface. This shift necessitates the adoption of Zero Trust Architectures (ZTA) and specialized Secure Enterprise Browsers (SEB). However, the efficacy of these technologies is contingent upon both the selection of appropriate software tools and the competency of the security personnel managing them.

Methods: This study proposes a dual-track decision-support framework. First, it integrates Multi-Criteria Decision-Making (MCDM) methods, specifically TOPSIS with Interval Neutrosophic Sets and Fuzzy ELECTRE, to evaluate SEB solutions based on security, usability, and cost. Second, it applies SWARA and ARAS methods to structure the selection process for cybersecurity personnel, ensuring alignment between human capability and technical requirements.

Results: The application of the proposed framework demonstrates that while technical specifications (e.g., granular DLP controls) are critical, the weighting of "usability" in SEBs significantly impacts long-term Zero Trust compliance. Furthermore, the personnel selection model reveals that adaptive behavioral analysis skills are now more predictive of success than static technical certifications in a Zero Trust environment.

Conclusion: The study establishes that operationalizing Zero Trust requires a synchronized approach to technology and talent acquisition. By utilizing mathematical decision models, organizations can reduce subjectivity and enhance the resilience of their digital ecosystems against modern threats.

The Industrial Internet of Things (IIoT) has emerged as a foundational paradigm reshaping modern industrial systems by integrating sensing, connectivity, data analytics, and intelligent decision-making into physical production environments. Across manufacturing, energy, logistics, and process industries, IIoT enables unprecedented visibility into operations, supports real-time responsiveness, and facilitates the transition toward data-driven, autonomous, and resilient industrial ecosystems. This research article presents a comprehensive and theoretically grounded examination of IIoT, synthesizing architectural principles, enabling technologies, analytics frameworks, cybersecurity mechanisms, and organizational implications based strictly on the provided scholarly and industrial references. The study explores how IIoT acts as a technological backbone for Industry 4.0 and serves as a bridge toward emerging Industry 5.0 concepts that emphasize human-centricity, sustainability, and resilience. Through extensive elaboration, the article analyzes IIoT system architectures, the role of big data analytics and machine learning, fog and cloud computing integration, blockchain-based trust models, and predictive maintenance applications. Particular attention is devoted to security and privacy challenges, economic implications of low-latency networks such as 5G, and the global reconfiguration of manufacturing enabled by digital infrastructures. The findings highlight that IIoT is not merely a technological upgrade but a socio-technical transformation requiring alignment between technology, processes, governance, and human skills. By critically discussing limitations, counter-arguments, and future research directions, this article contributes a holistic, publication-ready reference for researchers, practitioners, and policymakers seeking to understand and harness the full potential of IIoT in contemporary and future industrial contexts.

Context: The increasing demand for high-performance computing has established General-Purpose Graphics Processing Units () as a cornerstone of modern parallelism, successfully circumventing the scalability challenges presented by Amdahl’s Law. However, efficiently translating hardware potential into realized performance requires specialized programming knowledge. This paper addresses the gap between architectural capabilities and accessible, strategic programming methodologies.

Methods: We conducted a systematic review and conceptual synthesis of GPGPU programming strategies, categorizing them into -centric (data locality, coalescing) and -centric (parallel decomposition, divergence minimization) paradigms. The analysis links these strategies directly to fundamental architectural primitives, such as the memory hierarchy and Streaming Multiprocessors. A comparative analysis is introduced, contrasting the GPGPU's throughput-centric design with the latency-centric architecture of many-core x86 systems. Performance implications are discussed through the lens of established optimization principles.

Results: Strategic programming decisions—particularly those concerning the effective utilization of and the minimization of —are demonstrated to be the dominant factors in performance scaling. Techniques like parallel reduction and algorithmic auto-tuning consistently yield order-of-magnitude improvements over naive implementations. The efficacy of these strategies is shown to be critically dependent on evolving architectural features, necessitating a fundamental understanding of the core architectural divergence from traditional computing.

Conclusion: Maximizing the potential of GPGPU computing hinges on the developer’s ability to implement . While high-level tools are emerging, the immediate future of extreme performance lies in a rigorous, strategic approach to code design. Future research must focus on simplifying this complexity through $\mathbf{ML \text{-driven } auto\text{-tuning}$ and standardized higher-level abstraction models.

This article examines the intersecting dynamics of artificial intelligence (AI), financial inclusion, regulatory compliance, and systemic resilience within contemporary digital finance. Drawing on global empirical surveys and policy treatises, the paper situates AI-driven financial services against the twin imperatives of expanding access to formal finance and safeguarding consumer rights and system stability. The analysis synthesizes evidence that digital payments and fintech platforms have materially advanced inclusion during periods of economic stress, while simultaneously introducing algorithmic opacity, new concentration risks, and data governance challenges that may exacerbate inequality if left unregulated (Demirgüç-Kunt et al., 2022; Sahay et al., 2021). Building on critiques of unobserved big-data harms and algorithmic bias (O'Neil, 2022), the study interrogates how AI systems can institutionalize exclusionary patterns and recommends regulatory design principles—transparency, proportionality, auditability, and privacy-preserving architectures—adapted to the particularities of financial services (Truby et al., 2020; Gupta & Vohra, 2022). The paper develops a conceptual methodology for assessing AI-driven fintech through five analytical lenses: access, fairness, resilience, privacy, and governance. It offers descriptive results from a theory-driven application of this framework to representative use-cases—credit scoring, transaction monitoring, digital payments, and regulatory reporting—highlighting predictable failure modes and mitigation strategies. The discussion elaborates policy proposals that combine ex ante standards, ex post enforcement, and market-structure interventions to align incentives, and it contemplates the global governance implications for emerging economies where legal frameworks are evolving rapidly (Oriji et al., 2023; Farooqi et al., 2024). Limitations and future research paths focus on empirical validation, metrics harmonization, and the design of internationally interoperable supervisory toolkits. The article concludes with a roadmap for regulators, firms, and researchers to steward AI-enabled finance toward inclusive and resilient outcomes while minimizing algorithmic harms.

Background: Multi-tenant cloud computing offers transformative efficiency and scalability benefits by enabling multiple independent tenants to share common infrastructure. However, co-residency, resource contention, and management complexity introduce substantial security and isolation challenges (Odun-Ayo et al., 2017; Kyle Bai, 2019). Recent operational practices and orchestration tools such as OpenStack and Ansible interact with tenant isolation policies and quota controls, affecting both attack surfaces and defensive posture (Manage Block Storage service quotas, 2019; Margaret Rouse, 2019). Simultaneously, the zero-trust security paradigm has emerged as a structured approach to minimize implicit trust in cloud environments (Hariharan, 2025).
Objective: This article presents an integrated theoretical and practical framework that synthesizes host-level aggregation controls, quota enforcement, orchestration-driven configuration, and zero-trust micro-policies to achieve adaptive, provable isolation in multi-tenant clouds. The framework is grounded in the selected literature and operational documentation provided by the references.
Methods: We adopt a mixed-style methodological narrative, coupling normative systems analysis of OpenStack management primitives and orchestration workflows with conceptual modeling of zero-trust controls. The article develops modular policy constructs, threat scenario mappings, and formalizes isolation goals descriptively, then subjects the framework to a descriptive, comparative analysis against documented multi- tenancy issues and operational guidance (MANAGE HOST AGGREGATES, 2019; Kyle Bai, 2019; Odun-Ayo et al., 2017).
Results: The integrated framework demonstrates how explicit management of host aggregates, disciplined block-storage quota policies, and automated configuration via playbook paradigms produce measurable reductions in shared-resource exposure vectors. The zero-trust overlay further constrains lateral movement and privileges, reducing risk from tenant compromise while preserving elastic provisioning. We detail operational steps, governance controls, and an extensible policy taxonomy.
Conclusions: By combining infrastructure management primitives with automated orchestration and zero-trust micro-policies, cloud providers and tenants can achieve stronger, adaptable isolation without fundamentally compromising multi-tenant economics. Implementation requires coordinated governance, continuous validation, and enhancements to existing orchestration ecosystems. Future work should empirically validate the framework across varied deployments and extend it to incorporate emerging runtime-level attestation techniques.