Multinational Research Society Publisher

Mission and Vision
Our Mission
At MRS Publisher, our mission is to advance the dissemination of high-quality, peer-reviewed research to a global audience, enabling unrestricted access to scholarly content. We strive to facilitate the free exchange of knowledge and foster academic collaboration, empowering researchers, educators, and practitioners across disciplines to contribute to the advancement of science and society. By providing open access to research outputs, we aim to enhance the visibility, impact, and accessibility of scholarly work while supporting a sustainable and equitable knowledge-sharing ecosystem.
Our Vision
Our vision is to become a leading force in the global open-access publishing landscape, promoting transparency, inclusivity, and collaboration within the scientific community. We envision a future where all academic research is freely accessible, enabling innovation, accelerating discovery, and supporting evidence-based decision-making in policy, education, and practice. Through our commitment to open access, MRS Publisher seeks to break down barriers to knowledge and empower a diverse range of voices and perspectives in the pursuit of knowledge and societal progress.
Open Access Policy
MRS Publisher is committed to promoting open access to all scholarly works published under our name. We firmly believe that providing open access to research articles, journals, and other scholarly materials increases the visibility and accessibility of research, maximizes the impact of scientific inquiry, and accelerates the exchange of knowledge across borders and disciplines.
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Latest Article
1. The Paradoxical Polity: Traditional Governance, Nomadism, and Change a...
1

Sanjay Mangilal Rathod*, Dr. Y...
Dept. of English, KRT Arts BH Commerce and AM Science (KTHM) College, Nashik
40-41
https://doi.org/10.5281/zenodo.20329058

This paper examines the political organisation of the Banjara tribe of India, highlighting the paradoxical co-existence of democratic and monarchical principles within tribal polities. Utilising historical and anthropological frameworks, it explores the Banjaras' classification as a "stateless system" rooted in territorialism rather than genealogical or associational units. Furthermore, the paper analyses how their historical role as nomadic military carriers shaped their internal authority structures and concludes with an assessment of how modern state-sponsored institutions affect traditional tribal governance.
2. The Architectural Foundations of Indian Linguistics: An Analysis of An...
0

Dr. Indu Rani*
Ph.D. in English, Veer Kunwar Singh University, Arrah, Senior Secondary Teacher (English), Plus 2 School Karari, Bhojpur, Bihar, India
29-31
https://doi.org/10.5281/zenodo.20328826

One of the oldest and most sophisticated intellectual legacies in the world, the Indian linguistic tradition predates Western formal linguistics by over two millennia. This paper explores the philosophical and structural underpinnings of Indian grammar, beginning with Pāṇini's seminal work Aṣṭādhyāyı, which established a generative framework compatible with both modern computational linguistics and Chomskyan generative grammar. By examining the evolution from Vedic Sanskrit to the Prakrits and the eventual divergence into the Indo-Aryan and Dravidian language families, this study highlights the unique phonological and morphological characteristics—such as retroflexion and agglutination—that define the South Asian linguistic region. The article also explores the connection between contemporary speech science and Indian grammatical theory, arguing that more recent structuralist advancements were preceded by earlier concepts like "sphoṭa," or the psychological reality of the phoneme. The MLA-compliant analysis of this study demonstrates that Indian linguistics is not merely a historical artifact but rather a living scientific framework that continues to impact theories of universal grammar and language processing worldwide.
3. Prompting as a New Medium: Greenbergian Medium Specificity and the Ite...
0

Samantha Shapiro*, James Hutso...
Marlborough School, Los Angeles, USA
19-28
https://doi.org/10.5281/zenodo.20320824

This article argues that AI prompting should be understood not as a tool, technique, or accessory to image generation, but as a medium in its own right. Drawing on Clement Greenberg’s theory of medium specificity, it contends that a medium becomes legible through the operations peculiar to itself, namely, the constraints, affordances, and formal procedures that distinguish it from neighboring arts. Existing scholarship has asked whether prompting counts as art, whether prompt engineering constitutes a creative skill, and whether the prompt itself can be aesthetic; however, these accounts often stop short of a sustained theory of prompting as medium. This essay addresses that gap by identifying the medium-specific property of AI prompting as an iterative exchange structured by probabilistic unpredictability. Unlike painting, sculpture, or filmmaking, where resistance may be material, embodied, and progressively masterable, prompting confronts the artist with outputs generated through opaque statistical processes that cannot be fully anticipated or reasoned with. The prompter therefore works through recursive reformulation, selection, and response, shaping the work by negotiating deviation rather than executing intention in a linear fashion. This generative interface, rather than any single prompt or isolated output, constitutes the core artistic practice of the medium. The article further argues that objections concerning prompt shareability or the instability of AI authorship mistake the art object for the process.
4. IMPLICATIONS OF STOCK VOLATILITY, INVESTMENT EFFICIENCY ON ACCRUAL AND...
2

Osigwe Raphael Ndionyemma* & A...
Department of Accounting, Faculty of Management Sciences, University of Port Harcourt, Port Harcourt, Rivers State, Nigeria
35-49
https://doi.org/10.5281/zenodo.20320469

The separation of ownership from control creates an agency problem which continue to revebrate across the globe due to the perenial failure of firms soon after the publication of juicy profits. Management out of the desire to earn enhanced bonuses, avoid violation of debt covenants, massage taxes and influence market outcomes create information ambiguity through signaling, timing of financial reports and falsification of reported earnings. Exacerbating the problem is the weakness in institutional and poor enforcement of laws. This study therefore examines information asymmetry through the lens of stock volatility and investment efficiency effects on accrual and real earnings management using audited financial statements of manufacturing firms for the period 2004 to 2023. The study adopted Hausman test for selection of models and correlatrion analysis for determination of relationship. Causality test was carried out to determine direction of causality. Various diagnostic tests were conducted Findings revealed a positive association between stock returns volatility and real earnings management. Also noted is the positive connection between investment efficiency and discretionary accruals. A positive association between stock return volatility and discretionary accruals was indicated by the study. Strong positive association was indicated between investment efficiency and real earnings management. It is therefore recommended that Firms should be required to report their discretionary accruals and real earnings so that users can understand significant variances each year. Doing this helps make financial facts clearer and so investors can better judge the company’s earnings.To lessen the possibility of opportunistic manipulation, board audit committees should examine accrual-based accounting entries more closely, especially those that have a major impact on profits figures.Despite the weak direct association found in the study, investors and regulators should keep an eye on stock return volatility as an early warning indicator for potential manipulation, particularly in companies with erratic earnings patterns.
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