The current state-of-the-art dye loading process for modern dye-sensitized solar cells (DSCs), essentially unchanged for the last 24 years, entails dip-coating nanoporous TiO2 photoelectrodes in a concentrated solution of dye for an average of 16 hours. This process constitutes up to 80% of the fabrication time, leads to significant dye waste, and necessitates the use of organic solvents. A promising gas-phase deposition technique, coined Functionalized Carboxylate Deposition (FCD), was used to rapidly deposit a self-assembled monolayer of targeted α-carbon modified carboxylic acid containing dye molecules on TiO2 photoelectrodes. The FCD process successfully reduced the dye loading time by 98% (i.e., 15-20 min compared to an average of 16 hr). Moreover, the FCD-sensitized photoelectrodes produced DSCs with equivalent or higher efficiencies than dip-coating for the dyes used (both in this study and by other researchers). The performance of FCD dye sensitization in this study indicates its potential applicability as a foundational technology for rapid fabrication of efficient DSCs.

This research explores if possible fraudulent financial statement is present in private commercial banks in Nepal. This study examines the viability of Beneish M-score model in detecting probable earning manipulation considering the sample of 16 private commercial banks including the joint ventures. The published annual report (income statement and balance sheet) of the year 2018 and 2019 of respective banks are used as a secondary source of information. This research employs Beneish M-score equation and threshold value -2.22 as keys to analysis. The result shows even four banks are engaging in income manipulation, the Beneish model cannot identify the deception on the financial statement. Though the given model is suggested for manufacturing companies, the researcher has used it to explore the Banks—this is the limitation of this research. Further investigation of these tools combined with other fraud detection models is suggested to discover financial manipulation and relationship with the stock market return.