A Proposal of a Cosmological Model Based on Finite Operational Theory --An Operational Study on the Beginning and the End of the Universe

This study aims to reorganize the initial conditions and the final state in cosmology from an operational perspective, namely, the conditions under which finite observation, evaluation, and operation are possible, without relying on specific dynamical assumptions or the introduction of new particles. Based on the framework of finite operational theory, we take as a starting point the requirement that mass must be definable as a spatially sealed correlation. We show that spatial expansion, the emergence of time (temporal-direction sealing), and the formation of primordial black holes are not independent hypotheses but are necessarily required by the same consistency condition. The cosmological model proposed in this work does not reject standard cosmology and remains consistent with existing observational facts, while providing a conceptual framework in which the beginning and the end of the universe are understood not as events but as boundaries of definability.