The Nigerian Navy’s financial management faces significant challenges due to manual processes, fragmented systems, weak auditability, and poor integration with national treasury mechanisms. This paper proposes a comprehensive digital transformation model leveraging blockchain technology, artificial intelligence (AI), and Treasury Single Account (TSA) integration to modernize naval finance operations. Grounded in principles of security, transparency, interoperability, and automation, the model introduces blockchain-enabled audit trails to ensure immutable transaction records, AI-driven budget forecasting for predictive financial planning, and seamless TSA connectivity for real-time cash flow monitoring. By addressing inefficiencies in budget forecasting, procurement transparency, and fiscal control, the model enhances financial discipline and operational readiness. It also promotes institutional accountability and fiscal agility essential for sustaining naval capabilities within constrained defense budgets. Strategic recommendations focus on policy reforms, leadership engagement, capacity building, and cross-departmental collaboration to facilitate sustainable adoption of this digital architecture. This framework positions the Nigerian Navy at the forefront of public sector financial innovation, aligning with global best practices.
This study delves into how blockchain, artificial intelligence (AI), and financial technology (FinTech) can complement one another to propel inclusive banking with regard to emerging economies like Nigeria. It examines how the convergence of these technologies has the potential to improve the provision of service, lower costs of operation, improve financial inclusivity, and improve security in the financial industry. The research also investigates how AI can be leveraged to make informed decisions based on data, how blockchain technology can provide transparency and immutability, and how FinTech platforms can provide underbanked and unbanked people with easily accessible alternatives to conventional financial services. Even though it brings advantages, the convergence also comes with devastating drawbacks, such as issues of data privacy, ethical dilemmas when using AI, scalability constraints of blockchain, cybersecurity threats, and unclear regulations. This paper identifies critical risks and offers strategic suggestions to financial institutions, technology disruptors, and policymakers based on a thorough conceptual analysis and review of the literature over the last few years. These include investing in digital infrastructure, encouraging ethical AI activities, improving regulatory environments, and creating public-private partnerships. The study concludes that although this intersection of these technologies has enormous potential for fueling inclusive finance, their use will need a balanced approach combining innovation with effective governance, moral protection, and human-centered design. Developing strong, accessible, and inclusive financial systems can be expedited by the synergy of blockchain, artificial intelligence, and fintech if harnessed correctly.
Muhammad Asim - Global Progress Volunteer Muhammad Asim - Global Progress Volunteer
UUI – Universal Unique Identity One World. One Identity. One Future. By Muhammad Asim – Global Progress Volunteer (2 & 32) ORCID Orcid 0000-0002-8575-4447 Abstract Over one billion people worldwide lack verifiable digital identity, while identity fraud causes losses exceeding $40 billion annually. Fragmented national systems perpetuate inefficiency and privacy risks. This paper proposes the Universal Unique Identity (UUI) framework — a secure, ethical, globally interoperable digital identity ecosystem. UUI assigns every human, organization, and entity a lifelong, verifiable credential, integrating AI, Blockchain, and Ethical Governance. It eliminates duplication, fraud, and fragmented documentation, replacing them with a unified, AI‑verified global identity layer.
Businesses lose millions of dollars every year when they can’t restore data from backups. Research shows that Disaster Recovery Plan (DRP) testing is not conducted frequently enough, nor are records maintained that demonstrate full data recovery from backups. This work introduces a design science artifact called PRTOK that aims to increase DRP testing. The design science artifact is a software solution that integrates with Data Management Systems (DMS) such as iRODS and DSpace, and can work with formats such as HDF5 and BagIt. Proof-of- recovery records, or tokens, are recorded in a replicated, resilient, and indelible proof-of- authority blockchain data structure. Access to the PRTOK blockchain allows practitioners restoring data from any backup software program or DMS integrated with PRTOK to view metadata about restoration operations. Metadata in the PRTOK record includes validation checksums of fully restored data, timestamps, and a documented record of how the data was restored, so that restoration operations can be repeated using those instructions. PRTOK is evaluated for validity within design science frameworks and theories, for both utility and socio- technical contributions to the state of the art in DRP testing. Qualitative data is collected from an online survey that includes a video and an interactive demonstration of the design artifact. Docusign Envelope ID: E4BB68B4-E66F-49EF-8B9D-F60A4B698376 x Participants in the survey are asked questions about their experience with DRP testing and whether and how the introduction of PRTOK contributes to the utility and ease of use of DRP testing processes. The evaluation of the PRTOK artifact included both feature demonstration and validation of knowledge claims against the Larsen framework for design science evaluation (Larsen et al., 2025). A socio-technical survey was also conducted to gain qualitative insights into whether and how practitioners found the PRTOK instantiation useful, whether it improved DRP testing, in what ways it was disadvantageous, and in what areas it needed improvement. The first research question (RQ1) asks what the characteristics of a data integrity model that improves data value by providing evidence of data recovery are. The feature set of the PRTOK instantiation, along with its model description, shows that these characteristics were achieved in the design and implementation of the PRTOK model. The socio-technical survey results show that the majority of respondents found the PRTOK implementation useful for DRP testing, although they also identified areas for improvement and some disadvantages of PRTOK. The second research question (RQ2) asks what risks to VDA are introduced by such a model and how those risks can be mitigated.
PurposeThe enhanced consolidation of cloud accounting models within geographical boundaries of India has established latest standards in financial auditing, reporting, compliance procedures and virtual accessibility. Nonetheless the legal framework in the nation is evolving simultaneously to accentuate audit trails, nationalized storage of data and sovereignity of data. Latest modifications under the companies act 2013; the company’s fourth amendment rules and the new policies issued by RBI for data localization have radically shifted the compliance framework for all the accounting professionals and the service providers in the country. Regardless of the mounting academic discussion on adaptability of cloud accounting around the globe, meagre research has highlighted hoe nationalized legal requirements have modified the framework infrastructure, risks involved and acceptability of accounting professionals in india which will be investigated in this study. This study will further identify the pros and cons for adoption of cloud accounting and will come out with suggestive cloud accounting models for Indian scenario. Design/Methodology/ApproachAn empirical and analytical research design has been adopted for the study and snowball and convenient sampling has been used for primary data collection..A sample size of 140 has been calculated using G-power. The research is confined to chartered accountants of agra district to whom a well structured questionnaire was sent using google forms.stastical tools used in this study is chi square test. FindingsCloud accounting is a tremendous shift towards triple entry system wherein a transaction is verified by a third party using cryptography and blockchain technology thereby increasing authenticity and trust by piling all entries in a public ledger. As a result of this more businesses are adopting virtual workforce models. Introduction of cloud based models in accounting profession has enhanced the roles of key processing indicators in the business.Cloud technology magnifies employees networking and association thereby increasing efficiency and effectiveness. Chartered accountants who will accept this change will have new opportunities open for them and those who will look at this technology with ostrich approach will be left behind. OriginalityThe findings will be valuable for further research work to be done in this area. The findings will help various researchers, chartered accountants, accounting professionals etc to understand the implementation of cloud accounting in developing countries like India and to understand in depth the implementation and adoption of cloud based accounting in the Indian scenario.
Open access
Innovations and Analysis in Business and Education
The study investigated digital currency and blockchain technology in the 21st century financial ecosystem. The empirical study adopted a descriptive survey design. A questionnaire was used for data collection in a sample size of 121 selected randomly from the staff and students of Abia State Polytechnic, Aba. The data collected from the respondents were analyzed with the frequency distribution table and chi-square (x2 ) statistical technique. The findings revealed the imperativeness of digital currency and blockchain technology in the 21st century financial ecosystem. In other words, digital currency and blockchain technology has significant effect with financial ecosystem. The study, therefore, recommended among others that Central bank of Nigeria, legislators and financial stakeholders should collaborate to establish compliance standards and best practices for digital currency and blockchain integration in financial ecosystem. These standards should ensure that digital currency algorithms and blockchain technology conform with regulatory requirements and ethical principles, while promoting transparency and accountability.
The Übermensch Guard — PRE-GHR XIV. v2.3 (2026-08-09): post-publish review fixes (v2.2 shipped, then corrected). Changes vs v2.2: (1) §2.2 pairing frame compressed to one sentence — "The pairing is structural, not ideological; the extent of their disagreement is addressed in §2.3" — eliminating duplication with §2.3's non-composition paragraph (same contrast, same conclusion, near-identical wording); the full contrast now lives once, at §2.3. (2) Changelog cleaned: the v2.2 entry's Chinese parenthetical removed; review-count wording aligned with agent_note (four independent AI stress-test reviews). v2.2 (2026-08-09): four independent AI stress-test reviews; the author retained final judgment, accepting two must-fix items and rejecting the rest. Changes vs v2.1: (1) abstract opens with "This paper is not an AGI alignment solution"; PRE-GHR downgraded from "scientific scaffolding" to "one possible engineering interpretation — an instantiation candidate, not its foundation" across abstract, §5, §8. (2) §2.3 corrected: the two limits emerge between, not intersect at — the earlier "intersection" wording contradicted the same section's "refuse to merge"; between/space language adopted. (3) Two Demons qualified as philosophical boundary conditions, not claims of physical unification (abstract, §2). (4) §2.2 framed the Nietzsche–Korchagin pairing as structural, not ideological — the weld is declared, not reconciled. (5) §1 early declaration: the paper is not an attempt to align AGI with Nietzsche's ethics — it guards the question against being answered badly. (6) §2.3 new paragraph: the ledger's bills are not distributed symmetrically; constraint is the non-externalization clause — the boundary right of the weak and the constraint on the strong are the same clause, read from opposite sides (series interface with the Sender Axiom line, drawn in this paper's own terms). (7) Compression: §3, §4, §6, §8 tightened (~13 lines cut); measured net body length +5.2% — review-requested strengthenings outweigh the cuts; no cuts to passages reviews themselves praised (Korchagin framing, §9 posture). v2.1 (2026-08-08): stress-test review fixes (§2.1 physics corrected — quantum fails the demon at the level of knowing, chaos at the level of computing; §2.3 Two Demons' non-composition declared explicitly; §1 dual failure mode: power without wisdom OR the last man's weakness dressed as virtue). v2L (2026-08-08): manifestation→test reframe; entity/direction correction; eternal-recurrence mapping withdrawn; Nazi-reception history made honest; Two-Demons framing added (Laplace/Nietzsche cognitive limit; Maxwell/Korchagin action limit; Landauer shared ledger). Series: PRE-GHR XIV. License CC-BY-4.0.