This study reconceptualizes audit assurance in probabilistic risk environments by moving from a retrospective model toward a predictive assurance logic. It addresses the limitations of ex post verification in data-intensive settings where risks evolve and may emerge before becoming visible in historical financial information. The study adopts a conceptual and analytical design based on an integrative review of contemporary auditing, assurance, risk, and analytics literature. It synthesizes auditing standards, professional guidance, and research on continuous monitoring, explainable analytics, and probabilistic risk assessment to construct a coherent framework for predictive assurance. The analysis indicates that predictive assurance should not be understood as assurance over future outcomes. Rather, it represents the systematic use of explainable probabilistic signals to improve current risk assessment, evidence prioritization, and audit response. Historical verification remains essential, but it becomes embedded within a broader logic of anticipation, continuous risk awareness, and professional interpretation. Predictive analytics therefore enhance, rather than replace, professional judgment, skepticism, and accountability. The study advances auditing literature by shifting attention from isolated technologies to the epistemic foundations of assurance. It defines predictive assurance as an extension of audit logic and clarifies the relationships among probabilistic evidence, explainability, judgment, and institutional legitimacy. Theoretically, the study extends assurance theory beyond deterministic verification. Practically, it guides auditors, regulators, and standard setters in developing transparent and accountable predictive assurance practices. Socially, earlier recognition of emerging risks may strengthen reporting credibility, market resilience, and stakeholder trust.

Keywords: Predictive Assurance; Audit Logic; Probabilistic Risk; Explainability; Professional Judgment.

The historiography of ancient and early medieval Odisha (ancient Kalinga–Utkala–Odra) has traditionally privileged dynastic, military and religious narratives centred on male agents, leaving the lived experience of women fragmented across epigraphic incidentals, art-historical footnotes and vernacular literature. This paper draws together archaeological evidence – rock and cave inscriptions, copper-plate land grants, Buddhist monastic remains, temple sculpture and terracotta figurines – with literary sources, including Sanskrit silpa-sastra texts and the fifteenth-century Odia Sarala Mahabharata, to reconstruct a composite picture of women's religious, political, economic and artistic agency between approximately the third century BCE and the twelfth century CE. Particular attention is paid to the unusual case of the Bhaumakara dynasty (c. 736–940 CE), under which at least four widowed queens ruled Odisha in their own right rather than as regents, an arrangement with few parallels elsewhere in early medieval India. The study further examines the participation of women as donors and renunciants within Odisha's Buddhist “Diamond Triangle” (Ratnagiri, Lalitagiri and Udayagiri), the iconographic codification of the female body in the Silpa Prakasa and the Chausath Yogini temple at Hirapur, and the representation of women in vernacular epic literature. The paper argues that Odishan sources reveal a regionally distinctive, if uneven and class-inflected, visibility of women in ancient Indian public life, and it proposes an integrated archaeological–literary methodology for future research on gender in the eastern Indian early historic and early medieval periods.

Keywords: Alasakanya; Bhaumakara queens; Buddhist nuns; Chausath Yogini; epigraphy; Kalinga; Odisha; Silpa Prakasa; women's history.

In ancient period, taxation is the central part of public finance, serving both as a source of income to the government and the policy mechanism that supports society and the economy. Kautilya’s Arthashastra, composed in the 4th century BCE integrates fiscal framework to enhance efficiency, equity and welfare in the statecraft. This study lays emphasis on a systematic literature review with PRISMA methodology to summarise the works of existing articles relevant to taxation in Arthashastra. The review highlights the major sources of revenue from agriculture, trade and artisans’ taxes, the socio-economic impacts of Kautilya’s taxation principles on peasants, landlords and artisans, and how the revenue is utilised to mitigate famine, drought, irrigation investments and defence. Through thematic analysis, the study also highlights the comparison of Kautilya’s taxation principles to modern fiscal policies in progressive taxation, public spendings and fiscal prudence. The findings indicates how the taxation serve both as a tool for administrative efficiency and state welfare. Kautilya’s policy of modern taxation aims to promote surplus budgeting, progressive tax on harmful goods and prevent tax evasion in the economy. It reminds that taxation is not just numerical, but its more than about people, efficiency and welfare of the state. By bridging ancient economic thought with modern fiscal policy, this systematic review illustrates the Kautilya’s insights into taxation principles, modern taxation and reinvestment in state welfare. By connecting these mechanisms, the study contributes to balance both economic governance and contemporary discussions on how taxation supports state spending along with social welfare in the economy.

Keywords: Kautilya’s taxation, fiscal policy, public finance, welfare economics, Arthashastra

Gendered livelihood security is an area that is not covered entirely in the pursuit of sustainable peace in South Asia. The rural women, key players of agriculture and informal economies, have structural obstacles to resource access, decision-making, and opportunities. The paper examines how the improvement of the livelihood security of women can contribute to long-term peace based on the secondary qualitative data obtained by the World Bank, UN Women, FAO, UNDP and BRAC. As seen through the framework of the Research Onion with the interpretivist and inductive approaches, the analysis explores four themes, which are the livelihood deficits as structural violence, insecurity as a conflict multiplier, programs as micro-peace mechanisms, and digital and legal barriers to inclusion. It is found that the exclusion of women from assets, education, and technology perpetuates poverty and instability. On the other hand, SHGs of India, SACCOs of Nepal and the model of BRAC demonstrate that economic empowerment brings togetherness, inclusiveness and reconciliation. New exclusions are created in the form of the digital divide and discriminatory laws. There is a financial and peace imperative of women's security of livelihood. Gender-sensitive land, finance, climate, and digital reforms should be a top priority among policymakers in order to have a chance at inclusive peacebuilding.

Keyword: Peacebuilding, Rural Women Livelihood, Sustainable Peace,women Empowerment, Sustainable Peace, Justice and Social Inclusion.

Disability and substance addiction is a vital and a multi-faced topic to be researched on in the contemporary times. The number of disabled people is rising along with their participation is abuse and addiction of substances and drugs related activities. This paper is a guide for the forth coming post-doctoral scholars to secure a post in ICSSR’s fellowship and research. The article is a complete guide in preparation of a proposal systematically for the ICSSR’s post-doctoral fellowship for coming year or so on. This research bases Siliguri, a city of North Bengal, with in the state of West Bengal. Existing literature and contemporary empirical reality make the topic emerging and a matter of concern in recent times for the government as the addiction and crime rate is rising rapidly. This paper could be a manual for upcoming aspirants of post-doctoral with in Indian context and could encourage and retain researchers in research even after PhD.

Keywords: Addiction, Disability, ICSSR, Substance, Post-doctoral.

The relocation of Kiruna Church in 2025 represents a significant contemporary case of cultural heritage conservation under conditions of large-scale industrial and urban transformation. Constructed between 1909 and 1912 and designed by Gustaf Wickman, the church is one of Sweden’s largest wooden buildings and an important landmark of Kiruna. Its architectural character reflects National Romanticism and incorporates references to Nordic timber traditions and Sámi cultural forms. The expansion of the Kiruna iron ore mine and the resulting ground deformation have required the progressive transformation of the historic town, making the long-term preservation of the church in its original location increasingly difficult. This study examines the relocation of Kiruna Church as a case of adaptive conservation, focusing on material authenticity, site integrity, engineering intervention, urban transformation, and community values. An interdisciplinary qualitative approach was adopted, combining historical and archival analysis with examination of conservation principles, technical documentation, official municipal and mining-company information, media reports, and publicly available community responses. The findings indicate that the relocation demonstrates how engineering intervention can be integrated with heritage conservation when structural integrity, material authenticity, cultural function, and community significance are considered together. The 672.4-ton timber structure was transported intact over a five-kilometer route during 19–20 August 2025 and installed at a new location between the cemetery and the new city Centre. The case further demonstrates that physical displacement does not necessarily result in the complete loss of heritage significance when cultural functions, social meanings, and material continuity are maintained. Kiruna therefore provides an important contemporary example of adaptive conservation in response to industrial and environmental transformation.

Keywords: Kiruna Church; heritage relocation; adaptive conservation; timber architecture; community resilience.

The conventional chronology dates the origin of Mughal Dhaka to 1610 CE under Subahdar Islam Khan I. This paper challenges that timeline using an extraordinary numismatic evidence : a rare square silver rupee minted in Dhaka, dated AH 1015 (1606-1607 CE). The coin features the posthumous inscription of Emperor Akbar and was struck early in Jahangir's reign. This material proof shows that Dhaka possessed a functional monetary infrastructure years before the capital shift. The mint's presence stems from Raja Man Singh's strategic headquarters established in Dhaka in 1602 CE to fight the Baro-Bhuiyan resistance under Musa Khan. This study demonstrates how numismatics can correct textual omissions in frontier history.

Keywords: Akbar, Bengal, Dhaka, Man Singh, Mint, Square Rupee.