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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Bulletin of Electrical Engineering and Informatics International Journal of Education, Management, and Technology
Kumar, Alok
Unknown Affiliation
Computer Science & IT Education Electrical & Electronics Engineering Engineering Materials Science & Nanotechnology

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Role of Fair Value Accounting in Shaping Investor Confidence: Primary Evidence from Kathmandu Valley Subedi, Purushottam; Kumar, Alok
International Journal of Education, Management, and Technology Vol 3 No 2 (2025): International Journal of Education, Management, and Technology
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ijemt.v3i2.6575

Abstract

Fair Value Accounting (FVA) plays a critical role in financial reporting by aiming to reflect the accurate economic value of assets and liabilities. However, its influence on investor confidence remains underexplored in emerging economies such as Nepal. This study examines investor perceptions of FVA and investigates the relationship between key accounting dimensions and investor confidence. Employing a cross-sectional, quantitative research design, data were collected via a structured questionnaire from 385 respondents, including BBS and MBS students, freelance investors, and teaching faculty using convenience sampling within the Kathmandu Valley. The results reveal significant positive relationships between FVA components and investor confidence. Specifically, transparency, valuation reliability, and frequent revaluation significantly enhance investor confidence, whereas volatility does not show a meaningful effect. The regression model accounted for over 54% of the variance in investor confidence. The study concludes that enhancing the clarity, reliability, and frequency of fair value reporting can substantially improve investor trust in Nepal’s financial markets, offering practical implications for policymakers, regulators, and accounting professionals.
Design and realization of a fuzzy logic-based MPPT controller for PV systems using microcontroller Thakre, Mohan P.; Kumar, Badal; Kumar, Alok; Nilesh Thakur, Supriya; Kanekar, Krupali; M. Thakre, Pranali; K. Magadum, Prashant
Bulletin of Electrical Engineering and Informatics Vol 15, No 3: June 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v15i3.11394

Abstract

This study presents a microcontroller-based fuzzy logic control method for maximum power point tracking (MPPT) in photovoltaic systems under varying temperature and solar irradiation. The proposed controller is implemented on an 8-bit microcontroller and regulates the duty cycle of a pulse-width-modulation-driven DC-DC converter to extract maximum power from the photovoltaic array. Unlike conventional MPPT methods, the fuzzy logic approach provides faster response, improved flexibility, and stronger robustness against nonlinear current-voltage characteristics and converter switching effects. The system includes a photovoltaic array, sensing circuits, a DC-DC converter, and an embedded controller programmed with optimized C code for real-time operation. Experimental results show that the proposed method reaches the maximum power point quickly and maintains stable performance during environmental changes. It also improves energy conversion efficiency compared with traditional algorithms. Its low-cost hardware and simple embedded implementation make it suitable for practical photovoltaic applications and sustainable energy generation in renewable energy systems.
Co-Authors K. Magadum, Prashant Kanekar, Krupali Kumar, Badal M. Thakre, Pranali Nilesh Thakur, Supriya Subedi, Purushottam Thakre, Mohan P.