The objective of this work is to show the presence of D medium and the presence of this medium to control the temperature of an electron inside or outside the atom. For this, some mathematical model developed in [1], work for temperature with velocity was developed and presence of D-Medium inside atom described [2]. On interconnecting temperature and D-Medium, the concept of D-medium generated and shows that D-medium surrounded the electron in all cases (free, inside an atom, or other), this medium controls the temperature of the electron. Hence temperature of an electron depends upon the D-medium either inside an atom or outside the atom. The penetration of a specific photon through this medium also increases the temperature of the electron because the electron is composed of sub-electronic particles [3].

The general objective of this study was to explore the uses of management accounting practices in Nepalese manufacturing companies. This study adopted a descriptive survey design. The population of the study consists of all listed manufacturing companies under Nepal stock exchange. The study used simple random sampling. Four manufacturing firms were randomly selected for the study. The study therefore involved 5 manufacturing companies located in Kathmandu. The study collected primary data from the respondents. The data collected was both quantitative and qualitative. Analysis was done using Statistical Package for Social Sciences (SPSS), allowing the researcher to present the information in form of tables and figures. This study found that the creation and enhancement of awareness among firms of the importance of information for decision making practices as this is the most highly used management accounting practice amongst the Nepalese manufacturing companies. This study concludes that information for decision making practices is the most highly used management accounting practice amongst the manufacturing companies in Nepal, followed by strategic analysis, budgeting, performance evaluation, costing, size and leverage respectively.

The objective of this work is to show the presence of D medium and the presence of this medium to control the temperature of an electron inside or outside the atom. For this, some mathematical model developed in [1], work for temperature with velocity was developed and presence of D-Medium inside atom described [2]. On interconnecting temperature and D-Medium, the concept of D-medium generated and shows that D-medium surrounded the electron in all cases (free, inside an atom, or other), this medium controls the temperature of the electron. Hence temperature of an electron depends upon the D-medium either inside an atom or outside the atom. The penetration of a specific photon through this medium also increases the temperature of the electron because the electron is composed of sub-electronic particles [3].