Research works

Tax Law and Corporate Tax Planning in East Africa: BEPS and Domestic Response: Gender, Power, and Structural Constraints

This article examines Tax Law and Corporate Tax Planning in East Africa: BEPS and Domestic Response: Gender, Power, and Structural Constraints with a focused emphasis on Rwanda within the field of Law. It is structured as a working paper that organises the problem, the strongest...

The Zero-Density Convergence Theorem - RH via Mollified Moment Methods

The present monograph establishes an unconditional and constructive proof of the Riemann Hypothesis by demonstrating that the discrete counting function of exceptional zeros, N(1/2 + delta, T), evaluates identically to zero for all arbitrarily small deviations delta > 0. Historic...

Agent Behavioral Contracts II: Certifying Compositional Reliability Without Assuming Independence

Compositional reliability bounds for multi-agent systems multiply component reliabilities. That step is licensed by a conditional-independence assumption which is routinely stated and rarely tested. We test it. Two instances of one model, composed in a two-agent handoff, co-fail...

The AutoAI Cosmology: A Dynamic Model of a Learning, Emergent Universe in QGEFT

The current Paper 81 synthesis does not claim that a complete continuum cosmology or a literal self-simulating universe has already been derived. It does show that the verified QGEFT repository now contains, in one place, all of the computational preconditions for the complete te...

Axiomatic System and Core Constants of Discrete Variable Lattice Dissipative Functionals Well-Posedness Proof of Discrete Dissipative Helmholtz Problem on Finite Hierarchical Fractal Lattice

Abstract This paper constructs an axiomatic mathematical framework for discrete variable lattice dissipative functionals. Utilizing four mutually independent fundamental axioms as a minimal complete basis, it systematically investigates the operator properties, steady-state struc...

The Cost Is Not the Constraint: A Drift-Barrier Analysis of GPCR-Class Signalling in Unicellular Systems

A widely held intuition in evolutionary cell biology holds that complex signalling machinery is excluded from unicellular organisms by energetic expense. This paper tests that intuition on a well-posed case and finds it false. Explicit bioenergetic accounting places a complete G-...

The Orthogonal Torque: Redefining Magnetism as Lattice Torsion

The Orthogonal Torque: Redefining Magnetism as Lattice TorsionExpanded Edition — June 2026 Theory Paper Notice. This document presents a geometric framework and physical argument, not an empirical proof. Where specific, testable predictions are made they are explicitly labelled....

The Zero-Density Convergence Theorem - RH via Mollified Moment Methods

The present monograph establishes an unconditional and constructive proof of the Riemann Hypothesis by demonstrating that the discrete counting function of exceptional zeros, N(1/2 + delta, T), evaluates identically to zero for all arbitrarily small deviations delta > 0. Historic...

Exact Layer Streaming: LoRA Fine-Tuning of an 8B Model on a 4 GB Laptop GPU

Parameter-efficient fine-tuning is bounded by a hard constraint: the frozen base model must fit in GPU memory. Layer streaming — holding a small pool of decoder layers in VRAM and fetching the rest from host RAM on demand — removes that constraint in principle, but the published...

On the Statistical Origin of Physical Laws

We consider an embedded observer with no prior knowledge of the existence or nature of the dynamical process generating her observations and ask how such an observer should infer the underlying dynamics from a finite observational history. Rather than taking fixed dynamical laws...

When Current Taxids Make Historical Taxa Look New

A taxon can keep its biological identity while its numeric identifier changes over time. Reconstructing a past taxonomy state by resolving each sequence to its current-day identifier ignores this, and can make an already-existing taxon look newly created. Among 56 viral sequences...

ZQCM V1.4: First‑Principles Derivation of Standard Model Parameters from S³ Spectral Geometry and Spin(9) Root Systems

# Abstract This work develops the ZQCM geometric framework built on S³ spectral dimension analysis, Spin(9) Clifford algebra, Cartan depth hierarchy and chiral vacuum configuration, aiming to unify the origin of fermion mass hierarchies, CKM/PMNS mixing angles and Higgs mass reno...

Deep Collaboration Methodology 2.0

This study proposes and executes the Deep Collaboration Methodology 2.0 (DCM 2.0), taking responsibility attribution perception in contexts of AI use as its research object. Street-intercept interviews were conducted at Da'an Forest Park in Taipei and at several university campus...

Mandelbrot Fold: Spacetime as a Fractal Manifold with Memory

Title: Mandelbrot Fold: Gravity as Residual Geometric Memory in a Fractal Spacetime Summary: This paper presents a conceptual heuristic model that reinterprets gravity not as a force or a smooth curvature, but as residual geometric memory (“folds” or “creases”) in a fractal space...

On The Mathematical Foundations Of Physics

A description will be provided once the file is ready for public release.

The Phantom Metric: Resolving Dark Matter Anomalies in Galactic Kinematics, Strong Lensing, and Galaxy Clusters via Information Thresholds (Parameter-Free)

We present a unified, parameter-free discrete geometric framework eliminating the need for hypothetical Dark Matter halos. By modeling galactic spacetime as a discrete spatial lattice and enforcing an information-theoretic data-packing boundary governed by a Topological Scaling C...

GROUND-STATE NEGATIVITY OF TRUNCATED CONNES-VAN SUIJLEKOM FORMS FOR DIRICHLET L-FUNCTIONS.

The Connes-van Suijlekom (CvS) framework associates to a real distribution Don [0, L] a finite Galerkin matrix whose ground state encodes spectral data of an associated L-function. We construct the CvS kernel for real primitive Dirichlet characters $\chi_{D}$ D a fundamental disc...

Physical Evidence for a Non-Local Gravitational No-Collapse Regularization of Navier-Stokes: with FFT Methodology for 3D

This supplementary dossier provides numerical validation for the regularized Navier-Stokes model ∂_t u + P[(u·∇)u + ε u Φ_eff] = ν Δu, Φ_eff = |u|² * K_δ, K_δ = 1/(|x|+δ), G_δ = ∫|u|²Φ_eff ≥0, with corrected energy identity d/dt E + ν||∇u||² + ε G_δ =0 (Lemma 1). We include: • Fi...

Primes as a Developmental–Dynamical System

Primes as a Developmental–Dynamical System — Series Overview This upload contains the first two papers in the Primes as a Developmental–Dynamical System series. The series develops a geometric–operator and developmental interpretation of prime gaps and prime constellations, suppo...

CODEX RERUM: The Spiral of the Resonance: The Biological Domain

The third volume of the Codex extends the deterministic and epistemological paradigm of the Universal Matrix to the critical analysis of the biological and oncohematological domain. In the first part, the work examines the causal inversion of dogmatic medicine through the S.P.A.M...