सेवा प्रवाहको प्रभावकारिताका सन्दर्भमा एकल खता कोष प्रणाली (Sewa prabahako prabhawakarita ka sandarbhama akal khata kosh pranarli) = Impact of Single Monetary System for Service Delivery / Saibule, Mahendra, Author in प्रशासन [Prashasan]: The Nepalese Journal of Public Administration 123 (December 2012-March 2013). - 100-112p.;