THE DETERMINANTS INFLUENCING KENYA'S TEA EXPORTS AND THEIR IMPLICATIONS ON BALANCE OF TRADE: EVIDENCE FROM THE GRAVITY MODEL ANALYSIS
Kenya's tea industry faces significant threats from three main structural problems; market concentration, exchange rate instability as well as climate-related performance issues. An augmented gravity model was used in evaluating factors that influence Kenya's tea export and its effect on trade balance performance. Panel data across 20 main destination markets between 2000 and 2023 was used. Findings reveal that, over 72% of exports are concentrated in five markets (Pakistan, Egypt, UK, UAE, Sudan), exposing the sector to geopolitical instability and demand fluctuations. Despite theoretical expectations that currency depreciation enhances export competitiveness, results indicate that rising input costs and delayed price adjustments have counteracted these benefits. The proposed recommendations include three strategic elements that begin with engaging the Africa Continental Free Trade Area (AfCFTA) to access West and North Africa markets and continue with aiming for 30% organic or Fair Trade export certifications by 2030 and then establishing innovation centers to enhance value-based product development. The Tea Export Stabilization Fund financial tools with their implementation strategies aim to stabilize currency fluctuations by partnering with regional neighbors for operational trade growth. The proposed measures will boost export competitiveness to create better agricultural sustainability outcomes by reducing trade imbalances in Kenya.
Copyright (c) 2025 Ms. Kiprop Jebiwot Nancy, Dr. Savitakumari Omprakash Nagar https://creativecommons.org/licenses/by-nc-sa/4.0
PEOPLE'S PERCEPTIONS ON ICT USAGE IN ACCOUNTING PRACTICES AT BENGALURU CITY
This study set out to explore the perception of Information and Communication Technology (ICT) and its role in enhancing the efficiency and speed of accounting practices within India. Specifically, it investigates how the integration of ICT contributes to effective resource management in various accounting tasks. The implementation of computerized accounting systems empowers companies to swiftly and seamlessly generate individualized reports that are crucial for informed management decision-making. The advantages offered by these advanced systems encompass a wide array of functionalities, including enhanced operational capabilities, increased accuracy in data handling, expedited processing times, and improved external reporting standards. To gather insights for this study, a survey method was employed, utilizing simple random sampling to ensure a representative sample. Data collection was facilitated through a structured questionnaire that measured responses on a five-point Likert scale. To evaluate the reliability of the collected data, Cronbach's Alpha statistical technique was applied. For the analysis, one-way ANOVA was utilized to draw meaningful conclusions from the data obtained. The results revealed a noteworthy trend: the perception of ICT is positively correlated with the efficiency of accounting practices. This relationship indicates that the use of technology not only helps in minimizing errors but also plays a significant role in preventing malpractices in the accounting field across India. Through this research, the critical impact of ICT in streamlining accounting processes and improving overall management capabilities has been underscored.
Copyright (c) 2025 Mr. Dinesh S, Dr. R Saminathan https://creativecommons.org/licenses/by-nc-sa/4.0
A BIBLIOMETRIC ANALYSIS ON THE ROLE OF ARTIFICIAL INTELLIGENCE-ENABLED RECRUITMENT TOWARDS SUSTAINABILITY: TRENDS AND FUTURE DIRECTIONS
Purpose: By increasing productivity, decreasing bias, and promoting long-term workforce development, artificial intelligence (AI) in sustainable recruitment is revolutionizing talent acquisition. For HR experts, job seekers, employees, and AI developers, this study offers a thorough bibliometric review of AI-driven hiring processes. Through examination of research trends, methodologies, and applications of AI in sustainable recruitment, this study highlights key advancements, challenges, and future research directions. Design/ Methodology/ Approach: A comprehensive literature review using PRISMA was carried out, looking at 105 publications from the Scopus database that were published between 2015 and 2025. Multiple analytical software tools were utilized to conduct bibliometric and network analysis. Findings: According to the study's findings, the topic's considerable increase in researchers has led to a notable boom in research in recent years. The topic of “AI and Sustainable Recruitment” has seen expanding publications, now reaching a total of 49. Technological Forecasting and Social Change stands out as the leading contributing journal, having published four articles on the subject. India and the USA emerge as the most productive countries in this domain, challenging the traditional distinction between developed and developing nations. Additionally, the study identifies Malik A as the most prolific author, with three published papers and a total of 63 citations. Furthermore, the thematic analysis conducted in this study has helped outline epochal arenas for emerging research, offering priceless insights into forthcoming trends and directions within the field. Originality: This study offers a multi-dimensional analysis of AI-based sustainable recruitment literature. By employing advanced visualization techniques, this research provides a greater understanding on the topic. The perceptivity from this work bridges the gap between academic research and technology, fostering innovation, efficiency, and strategic decision-making in talent acquisition.
Copyright (c) 2025 Ms. Amita Yadav, Dr. Ashutosh Nigam https://creativecommons.org/licenses/by-nc-sa/4.0
THE IMPACT OF TRANSFORMATIONAL LEADERSHIP ON JOB SATISFACTION AND INNOVATIVE WORK BEHAVIOUR: A LITERATURE REVIEW
This analysis examines the relationship between transformational leadership and two important organizational outcomes: job satisfaction among employees and innovative work behavior. Although prior research has consistently demonstrated the beneficial effects of transformational leadership in motivating employees, enhancing job satisfaction, and fostering creativity, the literature remains fragmented and often descriptive rather than integrative. To address this gap, a systematic search and narrative synthesis of 105 studies across major databases was conducted. Though results differ depending on national context, industry, and organizational culture, the analysis shows that transformational leadership is often correlated to more innovative behaviors and increased job satisfaction. Notably, several studies highlight mediating mechanisms (e.g., psychological empowerment) and moderating conditions (e.g., autonomy, learning climate) that influence these relationships. This review contributes by critically consolidating the evidence, identifying inconsistencies, and highlighting research gaps. The findings underscore the importance of conducting cross-cultural and longitudinal research and provide leaders with practical guidance for promoting organizational innovation and enhancing employee well-being.
Copyright (c) 2025 Mr. Deepak, Dr Hanisha Bhagat https://creativecommons.org/licenses/by-nc-sa/4.0
STUDY OF ARTIFICIAL INTELLIGENCE AND ITS INFLUENCE ON CRM TECHNOLOGY IN MORTGAGE FINANCE COMPANIES
This study investigates the impact of AI integration and its Influence on CRM Technology in Mortgage Finance Companies on three critical aspects: AI-based Mortgages customization, enhanced Mortgages customer database, and AI integration in the CRM Mortgages operations. The first research question was to establish whether there is a substantial enhancement of these aspects of CRM systems with the integration of AI. In the present study, the research used a sample of 100 respondents and adopted a quantitative research method with a random sampling technique to collect data. The use of descriptive statistics and Pearson correlation analysis was employed in the analysis of the relationship between the independent variable and the dependent factors. The analysis showed that there were low and insignificant association between the levels of AI integration and the three dependent variables. More particularly, the results revealed that the degree of AI integration was significantly but weakly and negatively related with the extent of AI personalisation (r = -0. 181), AI customer data management (r = -0. 104) and AI automation (r = -0. 134). The results of this study indicate that, counter to assumptions, AI integration did not significantly improve personalization, data handling, or the automation of CRM systems. Therefore, the study concludes that the expected positive effects of AI on the CRM functionalities were not observed in this sample, suggesting deficiencies in existing AI applications or their incorporation into CRM systems. The results point to the need for more research that can help to establish the efficiency of AI tools, how these tools can be fine-tuned and how they can be aligned to the objectives of CRM. If these factors are managed, they might assist with the realization of the potential of AI in redefining CRM systems. Thus, the findings of this research stress the need for further development of the AI tools and the elimination of the practical issues that hinder the enhancement of CRM performance.
Copyright (c) 2025 Mr. Viresh Shah, Dr. Hitesh Ruparel https://creativecommons.org/licenses/by-nc-sa/4.0
USER-GENERATED CONTENT ON PERCEIVED CUSTOMER REPURCHASE INTENTION TOWARDS AIRLINE CONTROVERSIES
The research shows the influence of airline passengers' service quality evaluations and brand reputation formation on their repurchase intentions, which will lead to overall customer loyalty, an important impact, particularly in a competitive and increasingly public-oriented industry. There is a truthfulness when it comes to the travelling market, and the essence of customer loyalty will rely heavily on passenger trust and satisfaction. To examine passengers' perceptions of service, brand reputation, and repurchase, an airline passenger survey was conducted exploring the airline's perceptions. After careful examination, the results demonstrated that overall service was rated the highest (M = 3.3329), and a majority of passengers indicated that they strongly agreed and that they felt the airline provided trustworthy most of and reliable service. The ratings for branding reputation (M = 3.118) and repurchase intentions (M = 3.031) were rated well, albeit lower than service quality. Overall, the findings indicate that service has become the airline's strength, yet there is an opportunity to improve the airline's reputation and create bookings from return customers. This study recommends that the airline continue its successful service delivery, increase and sustain brand emphasis on transparency and communications strategies, and improve and create more customer-highlighted strategies with loyalty programs, targeted promotions, and overall improved ease of digital booking, that will turn customer satisfaction into loyalty, by ensuring the airline's continuous competitiveness in the fast-phased travel market.
Copyright (c) 2025 Ms. Ricalyn B. Pradia, Cresilda M. Bragas https://creativecommons.org/licenses/by-nc-sa/4.0
CYBERCRIME AWARENESS AND ITS IMPLICATIONS FOR DIGITAL TRANSACTIONS: A STUDY AMONG SCHOOL EDUCATORS IN AHMEDABAD CITY
In 2025, India's digital transformation has significantly heightened its vulnerability to cyber threats, affecting individuals, organizations, and governmental institutions alike. This study focuses on assessing the awareness of cybercrime among school educators in Ahmedabad City, an essential demographic for enhancing cybersecurity education. Through a quantitative research design and structured questionnaire, data was collected from 120 educators using stratified random sampling. Key findings reveal a high level of awareness among educators regarding cybercrimes like phishing, financial crime and malware, yet significant gaps exist in preparedness and response strategies. Financial cybercrime emerges prominently among the surveyed respondents. Gender was found to influence satisfaction with available cybersecurity solutions, while the type of cybercrime experienced varied across demographic groups. Educators predominantly seek self-education and IT support post-incident, underscoring the need for improved resources and training. The study underscores the importance of tailored cybersecurity strategies and comprehensive educational initiatives to mitigate cyber risks effectively.
Copyright (c) 2025 Dr. Bhavesh H. Bharad, Dr. Komal B. Sharma https://creativecommons.org/licenses/by-nc-sa/4.0
THE ROLE OF ESG IN ADVANCING UNIVERSITY RANKINGS AND INSTITUTIONAL REPUTATION: A CONCEPTUAL ANALYSIS
The objective of this study is to examine how Environmental, Social, and Governance integration can enhance the reputation and ranking performance of higher education institutions , with a focus on the Indian context. The research adopts a conceptual analysis methodology, drawing on secondary data from global and national ESG reporting frameworks such as the Global Initiative, UN Sustainable Development Goals , Sustainability Tracking, Assessment & Rating System , ISO 26000, and Business Responsibility and Sustainability Reporting in India. The study also evaluates their alignment with university ranking systems, including the Times Higher Education THE Impact Rankings, QS Sustainability Rankings, UI Green Metric, and the National Institutional Ranking Framework. Findings indicate that adopting recognized ESG frameworks improves transparency, accountability, and sustainability performance, leading to stronger stakeholder trust, enhanced institutional credibility, and improved ranking outcomes. The paper concludes that ESG should be viewed as a strategic imperative rather than a compliance measure. Recommendations include embedding ESG into governance and operations, adopting relevant frameworks, and leveraging ESG performance to achieve long-term competitiveness and societal impact.
Copyright (c) 2025 Ms. Ektaben Ashokkumar Mistri, Dr. Gurudutta P. Japee https://creativecommons.org/licenses/by-nc-sa/4.0
FROM BLACK GOLD TO GREEN ENERGY: GARCH-BASED FORECASTING OF INDIAN CRUDE OIL PRICE VOLATILITY IN THE ERA OF ENERGY TRANSITION
This study investigates the volatility of crude oil prices in India from 2000 to 2025, a period marked by significant market uncertainty and the nation’s transition toward renewable energy sources. Given India’s substantial dependence on imported crude oil, accurate forecasting of price volatility is essential for effective risk management and policy formulation. Monthly crude oil price data are analyzed using a range of Generalized Autoregressive Conditional Heteroskedasticity (GARCH) family models, including both symmetric and asymmetric specifications, and integrated with Autoregressive Integrated Moving Average (ARIMA) frameworks. Statistically significant lag structures are identified, and model selection is guided by information criteria to ensure the best fit. The ARIMA (2,1,6) - GARCH (1,1,1) model is found to be optimal, demonstrating strong statistical adequacy and effectively capturing volatility clustering. In-sample forecasts confirm the model’s accuracy in tracking actual price movements during periods of heightened uncertainty. The findings highlight the persistence of crude oil price volatility in India and provide valuable insights for policymakers and market participants as the country navigates the ongoing shift from fossil fuels to renewable energy.
Copyright (c) 2025 Ms. Anjaliben B. Makwana https://creativecommons.org/licenses/by-nc-sa/4.0
ANALYZING HERDING BEHAVIOR: A STUDY OF INVESTOR TRENDS IN INDIAN STOCK MARKETS
Herding behavior, observed when individuals imitate one another, whether in synchronized actions or adherence to peer standards, reflects the influence of social dynamics. This empirical study, employing a convenient sampling method, measured herding among 489 Indian stock market investors. It sought to identify and understand factors influencing herding behavior within this demographic. The study's outcomes hold significance for both market practitioners and investors equipped with analytical tools. By discerning the underlying causes of investor herding through data collected from 489 individuals, the research makes a valuable contribution to the field of behavioral finance. This understanding of how investors perceive and engage in herding behavior serves as a strategic tool for mitigating potential risks within stock markets. The findings underscore that among Indian investors, herding is shaped by various factors, including Emotion, Risk Aversion, Fear of Missing Out (FOMO), and reliance on Heuristics. Notably, risk aversion and the application of heuristics are positively correlated with herding tendencies. This insight into the intricate interplay of psychological and behavioral factors enhances comprehension and aids in developing strategies to navigate potential market risks.
Copyright (c) 2025 Dr. Mohammadali Gulamhaidar Hajur, Dr. Shabbirali Sherali Thavara https://creativecommons.org/licenses/by-nc-sa/4.0
EVALUATING THE ROLE OF SAURASHTRA GRAMIN BANK IN FINANCIAL INCLUSION: ANALYSIS OF KEY PERFORMANCE INDICATORS
This paper attempts to analyse the financial performance of Saurashtra Gramin Bank (SGB). The financial performance of SGB was measured with the help of Key Performance Indicators (KPIs). The main objective of this paper is to study the difference in performance of SGB before and after Corona pandemic. For this purpose, the data of 4 years before Corona, and 4 years after Corona was taken. The study period also includes the year 2019-20 i.e. the year in which Corona arrived in India. The data was collected from the annual reports of SGB. Trend analysis and charts were used as statistical tools for analysing the KPIs. Ratios like CDR, ROA, and CAR were used, variables related to routine bank activities like deposits mobilised, advances, loan disbursement, investments, and borrowings were considered. Also, indicators like net profit, EPS, recovery amount as well as recovery percentage, and NPA were taken into consideration to analyse the overall financial performace. It was found from the study that SGB improved its financial performance during the critical time of Corona pandemic. The recovery rate was increased, borrowings were decreased, etc. were positive signs for SGB. Variables like CAR, EPS, ROA etc. showed a rapid increase after the period of Corona which can be considered a good sign for SGB. A higher rate of recovery resulted in higher profits, ROA and EPS.
Copyright (c) 2025 Mr. Jayesh Somaiya, Prof. (Dr.) Hemal Pandya https://creativecommons.org/licenses/by-nc-sa/4.0
BUILDING TRUST AND CUSTOMER ENGAGEMENT IN CHIT FUND SYSTEMS: STRATEGIES FOR SUSTAINABLE GROWTH
Trust and customer engagement are pivotal to the success of chit fund systems, which rely heavily on community participation, mutual confidence, and the perceived credibility of fund operators. This study explores the key determinants influencing trust-building and customer loyalty within chit funds, with a focus on operational transparency, regulatory compliance, digitalisation, and effective communication strategies. Based on data drawn from four hundred participants, significant behavioural trends were identified—highlighting the role of financial literacy, scheme customisation, and technological integration in improving participant satisfaction. The findings reveal that factors such as the management of chit instalments, information availability, dispute resolution mechanisms, and fund monitoring are critical to sustaining engagement and trust. While most demographic factors like age and locality showed limited variation in perceptions, awareness was significantly higher among urban participants, pointing to a gap in rural outreach and education. The study offers constructive and classified recommendations for key stakeholders. For chit fund operators, implementing blockchain-backed systems, mobile platforms with real-time updates, and certified audits can significantly enhance transparency. Customised schemes and digital customer engagement tools like autopay and live chat support further build rapport. For customers, financial literacy initiatives are essential to understand risks, plan bids effectively, and make informed decisions. Regulatory bodies are encouraged to set uniform digital reporting standards and encourage third-party certification for credibility. The research underscores that in a financial ecosystem built on collective trust, proactive relationship management and technological innovation are not only beneficial but essential for the sustainable growth of chit fund operations.
Copyright (c) 2025 Dr. Biju S K, Dr. Lekshmi P https://creativecommons.org/licenses/by-nc-sa/4.0
WHO STEPS UP? A STUDY ON DEMOGRAPHIC PREDICTORS OF VOLUNTEER INTENT AMONG FUTURE NURSES
Healthcare volunteers have a vital role to play in public health emergencies such as pandemics and natural disasters, with nursing students comprising an important portion of the potential workforce. This study investigates how age, marital status, residence area, financial status, and education program affect nursing students' readiness to volunteer in emergency circumstances in the state of Himachal Pradesh, India. A cross-sectional analysis of 400 final-year nursing students was employed using a stratified sampling method. To determine relationships and effect sizes, data were studied using chi-square tests and Cramer's V. The findings indicate that age, monthly family income, and residence were significantly connected with students' willingness to volunteer during emergencies, whereas marital status, living area, and education course had no significant relationship. These outcomes have practical relevance for designing volunteer mobilization plans based on demographic data. The present study adds to the existing research on Indian nursing students and proposes the inclusion of demographic variables.
Copyright (c) 2025 Dr. Pradeepti Prashar, Mr. Tarun Kumar https://creativecommons.org/licenses/by-nc-sa/4.0
A STUDY ON THE EVALUATION OF GOVERNMENT SCHEMES FOR SHGS IN NAGALAND: EFFECTIVENESS AND CHALLENGES
Self-Help Groups (SHGs) have emerged as a vital tool for socio-economic empowerment, particularly in rural areas. In Nagaland, government schemes aimed at strengthening SHGs play a crucial role in promoting financial inclusion, entrepreneurship, and community development. This study evaluates the effectiveness of various government schemes supporting SHGs in Nagaland, assessing their impact on economic sustainability, capacity building, and poverty alleviation. Additionally, it identifies key challenges such as inadequate funding, bureaucratic delays, lack of financial literacy, and limited market access that hinder the optimal functioning of SHGs. The findings highlight the need for policy enhancements, better implementation strategies, and increased community participation to improve the overall efficiency of SHG programs. Addressing these challenges will help maximize the potential of SHGs in fostering inclusive growth and sustainable development in Nagaland.
Policy Implementation and Rural Development
Copyright (c) 2025 Dr. J. Suresh Kumar, Dr. D. Shobana https://creativecommons.org/licenses/by-nc-sa/4.0
LEVERAGING ARTIFICIAL INTELLIGENCE TO DRIVE GREEN BANKING PRACTICES: OPPORTUNITIES, CHALLENGES, & FUTURE TRENDS
The integration of Artificial Intelligence (AI) into green banking offers promising opportunities for promoting sustainability within the financial sector. This paper explores how emerging AI technologies, including machine learning, data analytics, and automation, can enhance eco-friendly banking practices. By leveraging AI, financial institutions can optimize resource allocation, assess environmental risks, and offer innovative green financial products. The paper highlights the potential benefits of AI in green banking, such as better decision-making, improved credit scoring, and more sustainable investments. It also discusses the challenges and risks associated with AI adoption, including data privacy concerns, high implementation costs, and algorithm biases. The study further examines the future trends of AI in green banking and provides recommendations for financial institutions to foster a sustainable, AI-driven financial ecosystem.
Copyright (c) 2025 Ms. S. Logalakshmi , Dr. V. Murugan https://creativecommons.org/licenses/by-nc-sa/4.0
THE ROLE OF ETHICAL LEADERSHIP IN ENHANCING CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ORGANIZATIONAL SUSTAINABILITY IN CHENNAI’S PUBLICLY LISTED COMPANIES
Ethical leadership is a central factor in the development and success of Corporate Social Responsibility (CSR) initiatives and organizational sustainability. Ethical leadership fosters a culture of integrity, fairness, and accountability within organizations, driving CSR practices that benefit businesses, society, and the environment. This research focuses on understanding how ethical leadership impacts CSR strategies in Chennai’s publicly listed companies, examining key aspects such as leadership values, transparency, community engagement, and environmental responsibility. The findings reveal that ethical leadership significantly enhances CSR performance, which in turn positively impacts organizational sustainability and business reputation. The study provides valuable insights into how organizations can integrate ethical leadership to strengthen CSR efforts and improve long-term sustainability.
Copyright (c) 2025 Dr. Sujatha V https://creativecommons.org/licenses/by-nc-sa/4.0
EMPOWERING BANKING THROUGH AI: ANALYZING CUSTOMER PERSPECTIVES AND ADOPTION DRIVERS IN INDIA
Background: The future of an economy is largely dependent on the functioning of its banking sector. Artificial Intelligence (AI) has turned up as a dynamic force exerting a significant influence over the banking industry functions. This research looks at the role of AI in banking from a customer perspective. Methods: Primary sources of data collection were used and data was gathered from 250 respondents using a well-structured questionnaire. Analysis was conducted deploying various statistical techniques like descriptive statistics and inferential statistics including correlation analysis, regression analysis and ANOVA. The study proposes a framework to measure the intention to adopt AI in Indian banking system and the factors influencing the adoption decisions. Results: The findings show that intention to adopt AI in banking is influenced by awareness, attitude towards AI, subjective norms, perceived risk, perceived usefulness, and knowledge of AI technology. It yields a positive perception and intention towards AI adoption with perceived usefulness and perceived risk having strong correlation with adoption intention. Recommendations are given to accelerate AI in banking by investing in AI integration, customer trust building and tailored marketing strategies. Concludingly, embracing AI can drive banking innovation, deliver better services, build deeper customer relationships and be competitive in the market.
Copyright (c) 2025 Ms. Jayshree Roongta, Mr. Jaivardhan Roongta https://creativecommons.org/licenses/by-nc-sa/4.0
CYBERCRIME IN THE DIGITAL ERA: IMPACTS, AWARENESS, AND STRATEGIC SOLUTIONS FOR A SECURE FUTURE
Cybercrime has emerged as a critical challenge in the digital age impacting individuals, organizations and governments across the globe. With the rapid expansion of digital technologies and the internet, cybercriminals exploit system vulnerabilities causing significant financial, psychological and reputational damage. This paper explores the multifaceted impacts of cybercrime on society ranging from personal data breaches and identity theft to large-scale corporate and governmental attacks that jeopardize economic stability and national security. It further delves into the awareness levels among individuals and organizations, highlighting the gaps that make them susceptible to cyber threats. The study underscores the pressing need for a comprehensive legal framework tailored to the evolving nature of cybercrime ensuring swift and effective justice delivery. Technological advancements in cybersecurity such as artificial intelligence and machine learning are emphasized as crucial tools to pre-empt and mitigate these threats. Additionally, the paper advocates for widespread educational initiatives to improve digital literacy focusing on preventive measures and safe online practices. The research aims to contribute to a safer digital environment by addressing these dimensions and fostering resilience and trust in the ever-connected global community.
Copyright (c) 2025 Ms. Purvi Pandey, Dr. Ashwarya Kapoor https://creativecommons.org/licenses/by-nc-sa/4.0
EXPLORING RELATIONSHIP BETWEEN NIFTY, DJIA, AND SSE INDICES WITH CO-INTEGRATION AND GRANGER CAUSALITY
The global financial share market indices play a crucial role in the interconnected and dynamic landscape of international finance and considered as barometers of overall market health. The investors rely on these markets to gauge market sentiment, make informed investment decisions, and diversify portfolios. This study uses to explore the relationship between Nifty, DJIA, and SSE through econometric analysis. The data has been collected for a period of sixteen years for comprehensive investigation. The Yahoo Finance database served as the source of the collected data. The study uses EViews Software for application the Johansen Co-integration test, to evaluate if a long-term equilibrium connection exists between the indexes. To further examine the direction and intensity of the causal association between Nifty, DJIA, and SSE, the Granger Causality test is used. The results indicate that past values of Nifty contain valuable information for predicting future values of DJIA and SSE.
Copyright (c) 2025 Dr. Pankaj Sharma, Mr. Saurabh Jain https://creativecommons.org/licenses/by-nc-sa/4.0
CHALLENGES AND OPPORTUNITIES FOR SUSTAINABLE INDUSTRIAL DEVELOPMENT IN INDIA'S FINANCIAL SECTOR
Sustainable industrial development in India faces significant challenges and opportunities within the financial sector. This study explores the interplay between financial markets and sustainable practices in industries, emphasizing the need for financial instruments that support environmental sustainability. Key challenges include limited access to green finance, inadequate regulatory frameworks, and a lack of awareness among businesses regarding sustainability practices. Moreover, the current financial institutions frequently emphasize immediate profits rather than long-term sustainability objectives. However, opportunities for enhancing sustainable industrial development exist through the promotion of green bonds, impact investing, and public-private partnerships. By analyzing case studies and relevant literature, this research highlights successful initiatives that have leveraged financial markets to foster sustainability in industrial practices. The findings suggest that aligning financial incentives with sustainable development goals can significantly contribute to the growth of green industries in India. This study provides valuable insights for policymakers and financial institutions aiming to promote a more sustainable industrial landscape.
Industrial Sustainability and Industrial Growth
INVESTIGATING THE ROLE OF COMPUTERIZED ACCOUNTING SYSTEM IN THE DEVELOPMENT OF SME`s IN SIERRA LEONE
The success or failure of modern commercial institutions is largely determined by accounting. An accounting system that uses computer technology to collect and handle financial data in businesses is referred to as computerized accounting, also known as electronic or system-based accounting. This study explores SMEs` computerized accounting practices in Sierra Leone. The study also examines effective financial record keeping identifying the role of computerized accounting. The research design is based on a survey methodology that uses a simple random sample design of SMEs selected throughout the country. For the purpose of this research, data were collected using self-structured questionnaire consisting of both open ended and closed questions from that SMEs use accounting software to generate financial information. The main value of this study is the discussion of the computerized accounting practices of SMEs in Sierra Leone. The research has provided valuable input and knowledge on how SME entrepreneurs in Sierra Leone view and use financial information across all districts It is suggested that the government should broaden its efforts to promote SME entrepreneurs by creating a side-by-side approach to beneficiary prospects.
Copyright (c) 2025 Mr. Richard Sama Charley, Prof. (Dr.) Chetana Marvadi https://creativecommons.org/licenses/by-nc-sa/4.0
LEADERSHIP AND MOTIVATION THEORY THROUGH THE LENS OF INDIAN KNOWLEDGE SYSTEM: A REVIEW PAPER BASED ON BIBLIOMETRIC AND THEMATIC ANALYSIS
The Indian Knowledge System (IKS) was revitalized in New Education Policy (NEP), 2020, with the aim “to completely decolonize the Indian mind by generating interest and healthy critical reverence for the unbroken knowledge traditions of Bharata for the welfare of the world.” In line with the motto, the objective of this research is to play the role of a linking-pin between the Indian Knowledge System (IKS) and the theories of personality, leadership, and motivation in modern management practices. For this, a study of Vedic theory of 12 zodiac signs for determination of personality is incorporated. Moreover, the leadership and motivation lessons from the Ramayana, Bhagvad Geeta, which is a part of the Mahabharat, are critically analyzed to relate their implication to the modern management practices in India. It is recommended that the adoption of Vedic Management lessons taught in IKS can escalate the company’s effectiveness and efficiency.
Copyright (c) 2025 Dr. Komal Raval, Dr. Dharna Bhatt, Dr. Rupam Soni https://creativecommons.org/licenses/by-nc-sa/4.0
BLOCKCHAIN TECHNOLOGY IN ACCOUNTING: A STUDY ON THE PERCEPTION OF CAs IN AHMEDABAD
Blockchain technology holds significant promises for transforming the accounting profession by addressing key challenges such as fraud, transparency, and efficiency. One of the most profound impacts of blockchain in accounting is its ability to create an immutable and transparent ledger of financial transactions. This study explores the perceptions of Chartered Accountants (CAs) in Ahmedabad towards the adoption of blockchain technology in accounting. The research objectives include analyzing the perceptions of CAs regarding blockchain and investigating the association between their demographic profiles—such as age, years of experience, and occupation—and their views on blockchain adoption. A total of 150 CAs from Ahmedabad were interviewed to gather insights on these aspects. The findings indicate that CAs generally perceive blockchain as a transformative tool that can significantly improve transparency and reduce fraud in accounting. Additionally, the study identifies a clear association between the demographic factors of CAs and their perceptions of blockchain technology, suggesting that age, experience, and professional role influence their openness to adopting this emerging technology.
Copyright (c) 2024 Dr. Mahendra N. Prajapati https://creativecommons.org/licenses/by-nc-sa/4.0
EXPLORING THE CONNECTION BETWEEN EMOTIONAL INTELLIGENCE AND RESILIENCE: QUALITATIVE FINDINGS AND PERSPECTIVES
Emotions play a significant role in shaping human existence, driving our actions and responses. Recently, there has been increased focus on emotional intelligence, which encompasses the ability to recognize, comprehend, and manage both our own emotions and those of others. Human life often presents challenges and stressors, and resilience, the capacity to effectively cope with such adversity, is crucial for navigating through them. By developing resilience, individuals can better handle difficult situations and bounce back swiftly. This study aims to gather insights from previous research worldwide, using the Scopus database, regarding the relationship between emotional intelligence and resilience. It offers a comprehensive analysis across various domains, highlighting how emotionally intelligent individuals tend to be more adaptable, open to new experiences, and adept at making sound decisions in challenging situations. Ultimately, exploring this relationship will help in future investigation in this field.
Copyright (c) 2024 Ms. Jasleen Kaur, Dr. Anushree Chauhan https://creativecommons.org/licenses/by-nc-sa/4.0
AN ANALYSIS OF AWARENESS LEVELS TOWARDS GOVERNMENT SCHEMES FOR WOMEN ENTREPRENEURS IN THOOTHUKUDI DISTRICT
Entrepreneurs play a crucial role in economic growth, acting as the engine that drives innovation, job creation and overall prosperity. A rising percentage of women are following their goals to become entrepreneurs and be successful in their business endeavours as the Indian start-up industry grows. Women's entrepreneurship is essential to society's advancement and growth in the economy. Significant business and economic growth in the nation has resulted from the growing number of women pursuing business ownership. The Government worldwide implements various schemes to support and empower women in starting and scaling businesses. The Indian government carries out a number of programs to help achieve this goal. For women entrepreneurs many government and non-government organizations they are providing training, economic development, merchandising and loan disbursement. According to the last NSS survey in India we have 60.84 million Micro Small and Medium Enterprises (MSME’s) out of them only 20.37% MSMEs were owned by women. This paper focused to make a clear study on the awareness level amongst women entrepreneurs under numerous government schemes which are readily available to encourage and empower the women community in their entrepreneurial activities. With the assistance taken from both quantitative surveys and qualitative interviews, the research compiled with various advanced statistical tools and techniques to gather the data from the wide range of women respondents in Thoothukudi regional area. The findings will contribute valuable insights into the current state of awareness among women entrepreneurs in Thoothukudi regarding government schemes.
Copyright (c) 2025 Dr. M. Selladurai https://creativecommons.org/licenses/by-nc-sa/4.0
A STUDY ON SUSTAINABILITY IN THE FINTECH BANKING INDUSTRY AND THE EVOLUTION OF SUSTAINABLE RATINGS IN FINTECH
The assessment and promotion of responsible and ethical practices within the dynamic fintech banking sector are crucial, and sustainable ratings play a pivotal role in achieving these objectives. As the fintech industry disrupts traditional banking, it becomes imperative to evaluate its environmental, social, and governance (ESG) performance to effectively manage risks and maximize positive impacts. This abstract delves into the significance, challenges, and recommendations surrounding sustainable ratings in fintech banking. Although fintech and digital banking offer great potential, they also pose ESG risks. Innovations in areas like digital payments, decentralized finance, big data analytics, robo-advisory, and lending platforms reshape the financial landscape and contribute to financial inclusion, consumer empowerment, and efficiency. However, the long-term sustainability implications of these advancements remain uncertain. To address this, tailored ESG rating mechanisms are needed to assess fintech banking based on material sustainability issues. These ratings evaluate performance across key metrics such as climate action, ethical AI, data stewardship, financial inclusion, and governance. Stakeholders can leverage these ratings to identify sustainability leaders and align investments with the United Nations Sustainable Development Goals. Mainstreaming fintech sustainability ratings requires collaboration among multiple stakeholders, encompassing the establishment of reporting standards, disclosure frameworks, assurance mechanisms, and capacity-building initiatives. Challenges in this pursuit include the absence of sector-specific measurement standards, the reluctance of fintech firms to allocate resources to sustainability efforts, limited internal expertise, and concerns surrounding confidentiality and security. Overcoming these challenges necessitates the introduction of mandatory sustainability disclosure policies by regulators, the development of industry-specific reporting standards by industry associations and standard setters, and the integration of sustainability due diligence into the decision-making processes of investors. Furthermore, capacity-building programs are essential to educate fintech leaders on material ESG risks and integrate sustainability considerations into their strategic planning. Ultimately, sustainable ratings in fintech banking serve as a framework for evaluating and incentivizing responsible practices, empowering stakeholders to direct investments towards sustainable fintech innovation and fostering an inclusive and sustainable financial ecosystem.
Copyright (c) 2025 Mr. Aakash Sharma, Prof. B. D. Mishra https://creativecommons.org/licenses/by-nc-sa/4.0
THE IMPACT OF E-COMMERCE ON OPERATIONAL COST EFFICIENCY IN MODERN BUSINESSES
This study explores the impact of e-commerce on operational cost efficiency in modern businesses. E-commerce platforms enhance cost savings through advanced inventory management, streamlined supply chain processes, and reduced overhead. Key findings include improved inventory control with real-time tracking, lower transportation costs via direct-to-consumer models, and significant savings on physical retail space expenses. Additionally, digital marketing strategies offer cost-effective advertising solutions. Challenges include the need for investment in IT infrastructure and cybersecurity. Strategic investments and continuous innovation are crucial for maximizing e-commerce benefits.
Copyright (c) 2024 Dr. Komal Bansidhar Sharma https://creativecommons.org/licenses/by-nc-sa/4.0
CUSTOMER PERCEPTION ON THE IMPACT OF 5G TECHNOLOGY BASED SMARTPHONES
There was a time when smartphone was a new piece of technology and now it is a necessity for everyone. The device is seen in every person’s hand, from fruit vendor to a company’s CEO. This smartphone helps in almost every daily activity. The Smartphone is useless without connectivity. The quality of connection is directly related to one’s efficiency and productivity. With many generations in line, eventually 5G was introduced. It aims at increasing speed, better connection and lower latency, to name a few features. The purpose of this research is to identify the impact of 5G technology-based smartphones and how customers perceive it. In this study, 237 responses were gathered from the students of St. Xavier's College (Autonomous), Ahmedabad City. It takes into consideration respondents from multiple disciplines like Commerce, Arts, Science, BDA and BCA levels of study. An attempt is made to determine what consumers are experiencing and, expecting from the future devices. Various smartphone brands are taken into consideration to derive conclusion regarding preferences and purchasing power. It can serve as a guide to any smartphone manufacturer or network operator on which areas they can improve.
Copyright (c) 2024 Mr. Aayush A. Gandhi, Dr. Shivani Shah https://creativecommons.org/licenses/by-nc-sa/4.0
GREEN MARKETING: A STUDY OF CONSUMERS’ PURCHASING BEHAVIOR OF SELECTED ECO-FRIENDLY PRODUCTS
The phrase "green products" is widely used to describe products and services that try to protect or enhance the environment during manufacture, use, or disposal through resource conservation and decreased use of hazardous chemicals, pollution, and waste. The Present study is on the subject of green consumer purchase behavior. This study explores the awareness and knowledge of Green Products. After consumers realized how their purchasing decisions, directly and indirectly, impacted the environment and their health, they began making more green purchases. Most studies that analyze it don't clearly define any particular product categories, such as organic food, green clothing, green electronics, green cleaning trends, ethical personal accessories, reusable containers, eco-friendly home goods, green cosmetics or organic personal care, green furniture, etc. Contrary to general green products, different product categories have different factors that influence consumer choice. Therefore, the paper aims to perform a complete holistic review of the fragmented and divergent studies on specific product categories. The purpose of consumer behavior research on green issues is to identify the rules that govern green consumption and make specific suggestions for promoting green consumption. Each sustainability value should come from home.
Copyright (c) 2024 Ms. Vrutika Pravinbhai Desai, Dr. Krupa Bhatt https://creativecommons.org/licenses/by-nc-sa/4.0
ANALYZING THE RESPONSES OF DEFENSE SECTOR STOCKS TO INTERIM UNION BUDGET ANNOUNCEMENT 2024: AN EVENT STUDY
The interim union budget, the government's primary economic policy document, outlines the intended use of public funds to achieve policy objectives. Industries look forward to it as it can lead to significant changes, and stock markets also react to budget releases to some extent. The paper examines how the NSE's Defense Stocks are affected by the Interim Union Budget. The data was accumulated between 2023 and 2024 from the authorized NSE website. The impact is measured in terms of daily average returns in the pre-and post-budget periods of the top five contributors to the Nifty India Defense index. The statistical tools used include regression analysis and a one-sample t-test. The study found that the impact on defense sector stocks was attributed to factors other than budget announcements. This paper suggests that investors should not consider budget announcements as significant events and should focus on other market factors as well for trading and investing.
Copyright (c) 2024 Mr. Tanmay Goyal https://creativecommons.org/licenses/by-nc-sa/4.0
METAVERSE AND INDUSTRY 5.0: RECONFIGURING THE DIMENSIONS AND COMPONENTS OF FUTURE BUSINESS INTELLIGENCE AND PRACTICES
Antecedent paradigm has witnessed many unexpected instances and modifications in the mechanism of business operations in the last few years. During the time of COVID-19 industries and workplaces underwent through several unprecedented hardships that were beyond imagination and the pandemic destroyed the conventional production and servicing models of industries. Although Industry 4.0 technologies have been strengthening the adaptability capacities of businesses and economies as well, yet the transition towards Industry 5.0 has started producing manifold positive results on multi-dimensional basis. Metaverse is the concept that has its evolving roots in Industry 5.0 application. The noble characteristics, human centric, sustainable and resilient, of Industry 5.0 are shaping and designing the metaverse, which is a digital world with the ultimate serving abilities for the humanity more than ever. ‘Man-machine’ collaboration is the crux of these novel developments. This research paper explains the concept of metaverse, explores its main components and examines its implications for future business paradigm in a comprehensive manner. This paper also attempts to highlight various metaverse technologies and innovations, based on the review and extensive content analysis of previous investigations. Discussion of the key application domains of metaverse is also there. In addition, present paper addresses the corresponding elementary arguments regarding metaverse and Industry 5.0 that could be the foundational motivation for future research and discussion. The study talks about the challenges and probable issues as well in order to better understand the scenario.
Copyright (c) 2024 Dr. Sugandha Verma https://creativecommons.org/licenses/by-nc-sa/4.0
THE IMPACT OF PSYCHOLOGICAL, ECONOMIC, SOCIAL ASPECTS, AND INTEREST RATE VARIATIONS ON WORKING MILLENNIALS' SAVING PATTERNS THROUGH DIGITAL BANKING
The objective of this research is to determine the significance of various factors including, psychological aspects, economic aspects, social aspects, and interest rate variations, that influence the saving patterns of working millennials through digital banking. The research was conducted using survey questionnaires from a stratified random sample of 51 working millennials who have bank accounts in Metro Manila, Philippines. Results showed that psychological aspects (Bet a= 0.430, p-value = 0.006 < 0.05) and interest rate variations (Beta = 0.878, p-value = 0.000 < 0.05) were statistically has significant and had a positive effect on the saving patterns of working millennials through digital banking. However, social aspects (Beta = -0.182, p-value = 0.016 < 0.05) had a negative effect. To where the values of many factors that has been discover, this will be served as the foundation in creating the regression model to be represented as of the y= (0.430)P +(−0.130)E +(−0.182)S +(0.878) +(−0.01), which will assist the bank managers in optimizing their personalized offers for the saving patterns of working millennials.
Copyright (c) 2024 Mr. Christopher M. Ataza, Ms. Mary Ann B. Porcel, Ms. Ladylyn F. Resabal, Mr. Andy Evans G. Sandoval, Assoc. Prof. Cresilda M. Bragas https://creativecommons.org/licenses/by-nc-sa/4.0
ENHANCING LIVELIHOODS AND EMPOWERING TRIBAL WOMEN: ANALYZING THE ROLE OF SELF-HELP GROUPS IN SONBHADRA
Women's empowerment is crucial for the overall development of society. Through financial inclusion and skill development training, self-help groups (SHGs) play a crucial role in empowering women, particularly those in rural and underprivileged areas. The study aims to evaluate SHGs’ mechanism in enhancing the livelihoods of tribal women in Sonbhadra and to assess its impact on their socio-economic empowerment and perceptions of SHGs. On the sample of 103, the study employed percentage analysis, one-sample t-test, paired t-test, and regression analysis to evaluate the stated objectives. The study's findings reveal that SHGs’ mechanisms are moderately effective in economically empowering the tribal women of Sonbhadra. After joining SHGs, there has been a substantial improvement in the beneficiaries' income, savings, employment, and expenditure patterns. SHG mechanisms are strong predictors of socio-economic empowerment, and empowered women have a favorable perception of SHGs. The study's results indicate that providing ongoing assistance and expanding SHG efforts may effectively strengthen the socio-economic empowerment of tribal women.
Copyright (c) 2024 Ms. Aditi Sarawagi, Dr. Moirangthem Sanjoy Singh https://creativecommons.org/licenses/by-nc-sa/4.0
DO COGNITIVE BIASES INFLUENCE INVESTMENT DECISIONS BASED ON TECHNICAL FACTORS?
Objective: The purpose of this research is to examine the influence of investors' Cognitive biases on the technical analysis component of investment decisions made by retail investors in Guwahati, Assam, India. Design/Methodology/Approach: Technical analysis of investment decisions is the dependent variable, whereas cognitive biases are the independent factors evaluated. To determine the bearing of these biases on the choice to invest, multinomial logistic regression is used. Findings: 1. Confirmation and Hindsight bias and Herding bias impacts investment decision based on Price Action analysis. 2. Herding bias impacts investment decision based on Relative Strength Index analysis.
Copyright (c) 2024 Dr. Dhruva Jyoti Sharma https://creativecommons.org/licenses/by-nc-sa/4.0
DIGITAL REVOLUTION IN FINANCE: A COMPREHENSIVE ANALYSIS OF CENTRAL BANK DIGITAL CURRENCY IMPLEMENTATION
In recent years, central bank digital currency (CBDC) has garnered significant attention, raising the prospect of widespread adoption in payment transactions. Global public authorities and central banks are closely monitoring these developments, analyzing their potential impacts on the economy, financial systems, and central banking. This study delves into the overview of CBDC and discusses the opportunities and challenges associated with its implementation. It sheds light on strategies for facilitating the issuance of CBDC, aiming to offer valuable insights for researchers, policymakers, and practitioners seeking a deeper understanding of CBDC.
Copyright (c) 2024 Ms. Ashwarya Kapoor, Dr. Rajiv Sindwani, Dr. Manisha Goel https://creativecommons.org/licenses/by-nc-sa/4.0
REVIEWING THE SIX-YEARS JOURNEY OF GOODS AND SERVICES TAX IMPLEMENTATION IN INDIA
Background: The Introduction of the Goods and Services Tax (GST) in India is a significant tax reform aimed at realizing the vision of "One Nation, One Tax" by integrating 17 indirect Taxes. The implementation of GST with an aim to unify tax structures across the nation has encountered challenges and complexities during its acceptance phase. Methods: The study is exploratory in nature. The study uses Secondary data to shows the Journey of GST from the day it is implemented till Jan 2024 which covers the period of 6-years, focusing on compliance, transparency, and facilitation of Businesses. Result: Through a comprehensive analysis, the study aims to provide insights into the evolution and outcomes of GST, shedding light on its role in shaping India's tax landscape and contributing to the broader goals of economic development and streamlined taxation.
Copyright (c) 2024 Durga Ghanchi, Prof. (Dr.) Chetana Marvadi https://creativecommons.org/licenses/by-nc-sa/4.0
A STUDY OF DIGITAL MARKETING TOOLS THAT ACCELERATE GROWTH IN NEW DIGITAL ERA
In the contemporary digital era, the marketing landscape has been transformed by digital tools that accelerate business growth. This study explores the impact of various digital marketing technologies on organizational growth, focusing on analytics software, email marketing tools, Search Engine Optimization, content management systems, and social media management platforms. The study integrates qualitative and quantitative research to provide a comprehensive understanding of their effectiveness. A survey involving 110 respondents was circulated to gather primary data, which was forwarded by secondary data from relevant literature. The results are interpreted using statistical techniques such as correlation analyses, ANOVA, chi-square, percentage analysis, and ranking. specifies restrictions on the gathering and processing of data, guaranteeing the accuracy and consistency of the findings. The results highlight how important digital marketing tools are to improving organizational growth and offer practitioners practical advice.
Copyright (c) 2024 Ms. Logalakshmi S, Ms. Poornima S https://creativecommons.org/licenses/by-nc-sa/4.0
A STUDY ON AWARENESS LEVEL OF INVESTMENT THROUGH SYSTEMATIC PLANS IN MUTUAL FUNDS AMONGST PEOPLE RESIDING IN NORTH AHMEDABAD
Systematic Investment Plan (SIP) is an attractive investment avenue offered by mutual funds in India. In the course of time, SIPs have witnessed significant growth in India, with a considerable increase in the number of SIP accounts and the total amount invested through SIPs both. Investors recognized SIPs in achieving the long- term financial goal and wealth creation tool. The present study aims to investigate the awareness level of investment major financial objectives and factors influencing through systematic plans in mutual funds among people residing in North Ahmedabad. The study employs a quantitative research design, utilizing a structured questionnaire survey to collect data from a sample of residents in North Ahmedabad. The survey comprises of varied factors, including demographic insight, awareness of mutual funds, investment with systematic investment plans (SIPs), objectives of investment in SIP and the factors influencing investment decisions. The results depicted that investors have heterogenous preferences and diverse levels of importance for each factor and investors perceive investment decisions for future prosperity and stability of their families. The research outcomes can benefit investors, financial institutions, and policymakers by boosting their familiarity of the investment preferences and awareness levels of individuals residing in North Ahmedabad. This information can assist in the development of targeted educational initiatives i.e. investor awareness campaigns (IAP), and the design of financial offerings designed to the specific demands and inclinations of the potential investors.
Copyright (c) 2023 Ms. Komal Bansidhar Sharma, Dr. Prashant Joshi https://creativecommons.org/licenses/by-nc-sa/4.0
A STUDY OF THE FASTEST GROWING ECOSYSTEM OF INDIA: EVIDENCE FROM SELECTED ECONOMIC INDICATORS
Growth and upliftment of an economy like India lies in the hands of young generation. Our young generation dreams and aspire to reach new heights and be a part in the growth story of our country. For this the talent and ideas need to be recognised and a backup support is required. Government of India has taken a number of initiatives to help this young blood and ultimately which contributes towards the economic development of our country. Its goal is to engage academics, investors, industries, non-governmental organisations, and large and small business owner. Many research studies have been done to signify the role of government in the upliftment of the start-ups in India. Adding to it, in this paper an insight on the reforms taken by various regulatory bodies of India in their specific field has been discussed and also an analysis on impact of increase in the no. of recognised start-ups on the GDP and Financial Markets performance has been done. In this study we also concluded that there is positive relationship between number of Start-ups and GDP, BSE index and with Exports.
Copyright (c) 2024 Ms. Manali Agrawal, Mr. Libeesh P C https://creativecommons.org/licenses/by-nc-sa/4.0
FINANCIAL EDUCATION AND DIGITALISATION: ANALYSIS OF AVENUES
Policy initiatives of the Government of India like Digital India have led to augmented integration of digitalisation in the economy. The complexity of the financial landscape has increased multiple-fold with the development of financial technology and digital financial services (DFS). In response to increased digitalisation and the emergence of Fintech, the term "Digital Financial Literacy" has gained resonance. This new emerging financial landscape, with digital financial products, services and channels, presents a unique set of characteristics, advantages, risks, and challenges. Therefore, financial consumers need the knowledge and skills to tackle these new emerging risks and concerns. Through an in-depth literature review, the key issues relating to financial literacy and the digital economy have been deliberated on in the present paper. The growing importance of financial education in the digital economy has been discussed in the background of this confluence. Further, a SWOC analysis has been carried out to bring out the strengths, weaknesses, opportunities and challenges of financial education and digitalisation.
Copyright (c) 2024 Dr. Isha Goel https://creativecommons.org/licenses/by-nc-sa/4.0
BEHAVIOURAL FINANCE: A BIBLIOMETRIC ANALYSIS USING SCOPUS DATABASE
A branch of behavioural economics in finance known as "behavioural finance" integrates sociological and psychological principles into its paradigms. Behavioural finance assumptions are often created when rational models fall short of explaining investor behaviour or market aberrations. The number of publications in this area has recently increased, indicating its increasing importance. The main objective of this article is to examine the state of behavioural finance studies at the moment. The article is conceptual and provides future directions. This is based on the bibliometric analysis methodology. A sample of 110 papers from the field of behavioural finance were subjected to bibliometric analysis through a systematic search technique on the Scopus database for the years 2002 until 2022. For the research, the R-based web application Biblioshiny from the Bibliometrix package was utilised. Using the software's automated workflow, significant authors, articles, journals, countries, and themes were located, and social network analysis, citation, and co-citation were also performed. The research discussed here exhibits not just the conceptual structure of the field but also its intellectual and social structure. This study offers crucial information on topics that require more research. Researchers in the future would benefit from a thorough assessment of the literature in order to create a solid conceptual framework. Since it offers a wider range of top-notch journals in organised ways that integrate with the Bibliometrics programme.
Copyright (c) 2024 Anchal Jain, Dr. Neha Goyal https://creativecommons.org/licenses/by-nc-sa/4.0
ROLE OF ORGANISATION IN WORK STRESS MANAGEMENT AND EMPLOYEE’S INDIVIDUAL STRESS COPING STRATEGIES: A STUDY OF EMPLOYEES OF GUJARAT
Background: Job satisfaction and employee stress are closely related and instrumental in employee performance. Effective stress coping strategies aid employee retention and full potential of employees is utilized. The study aims to find out the relationship between an employee’s stress level and who he finds responsible for managing it. It also aims at finding how employees cope with stress on individual level and his satisfaction with organization’s stress management mechanism. Method: Quantitative approach was used to collect data of Public and Private sector employees of Gujarat using purposive sampling. 574 responses were collected using structured questionnaire and analyzed by cross-tabulation and cluster analysis using IBM SPSS. Results: Most respondents believe it is the joint effort of employee and employer to tackle occupational stress. Individual strategies included listening to music, spending time with family, and watching movies. Most respondents were dissatisfied with the organization's policies, with majorly men being dissatisfied and women being neutral or satisfied.
Copyright (c) 2024 Ms. Shraddha Ruhela, Prof. (Dr.) Hemal Pandya https://creativecommons.org/licenses/by-nc-sa/4.0
WORK FROM HOME IS BECOMING THE NEW STANDARD OF EMPLOYMENT
When work from home was approved during COVID-19, technologies like digitization, distributed workforces, asynchronous and virtual collaboration, as well as reskilling and upskilling, were already revolutionizing the workplace. The COVID-19 has reduced the many-year gap in digitization since people who work from home accept it more rapidly than they might have in the past. Many jobs now have the permanent option of working from home thanks to COVID-19, even if not all office work can be done from home. Environments that allow employees to work from home promote the creation of operational models that are more digitally enabled, redesigned workspaces that encourage innovation, and enhanced methods of communication. When we opt for the work from home model or a hybrid of it, technology is vital to carrying out your obligations. Due to technology, working from home is now more common than it was in the IT industry before COVID-19. Future employment will change as a result of technology. The epidemic has accelerated Future of Work trends like the development of hybrid models, more attention to EHS (employee health scheme) and increased workplace flexibility. Government offices quickly transformed into digital environments after permitting remote work. Working from home in a hybrid model is an option for about 85% of employees as the new standard and is projected to continue to be so in the future due to the flexibility of working hours. Following the approval of the work-from-home paradigm, tier 2 and tier 3 cities will play a significant role. Workplaces of the future may undergo numerous modifications. We can categorize tasks into those that can be completed at home or in the office depending on the nature of the work.
Copyright (c) 2024 Abhishek Kumar Singh https://creativecommons.org/licenses/by-nc-sa/4.0
IMPACT OF FINANCIAL RISK ON THE FINANCIAL PERFORMANCE OF MICROFINANCE INSTITUTIONS: A LITERATURE REVIEW
Microfinance is an economic means designed to encourage financial inclusion to reach poor people that traditional formal financial institutions like banks are unable to reach. In recent decades, the microfinance sector has experienced remarkable expansion. The aim of this study is to review the existing literature in order to ascertain how financial risk impacts MFIs' capacity to maintain their financial viability. Numerous research on efficiency, the twin goal of achieving sustainability and social performance, and financial sustainability have been carried out in the past and few have been conducted on analyzing the financial risk’s effect on the financial performance of MFIs. Liquidity risk and credit risk are potentially serious risks for the financial system’s stability and the long-term viability of financial institution management.
Copyright (c) 2023 Ms. Aayushi Gupta, Ms. Sweety Gupta, Prof. Ritu Sapra https://creativecommons.org/licenses/by-nc-sa/4.0
ASSESSING GLASS CEILING AND GENDER INEQUALITY FOR WOMEN EMPLOYEE IN SERVICE SECTOR
The glass ceiling is a barrier to the advancement of capable female professionals in the workplace, primarily due to gender or racism (Abidin, Z. Z. 2009). Carol Hymowitz and Timothy Schellhardt of the Wall Street Journal developed the term "glass ceiling" in 1986. Many researchers like (Shukla, 2015) have confirmed the presence of a glass ceiling based on various constructs such as social, cultural, and individual constraints. In India, there is no substantial proof on this topic. In their workplaces, the majority of the respondents had experienced some form of prejudice. Despite increases in women's education and knowledge, the percentage of women who advance in their careers is still quite modest. There are few studies that indicate the major impediments to women's advancement in the workplace. The study's sample size was set at 200 people. Data was obtained from female responders to eliminate any type of bias. So, sample were 145 respondents (Women Employee). SPSS was used to examine the data. Individual factors, social and societal factors, organizational factors, cultural aspects, family factors, and gender related issues were investigated using exploratory factor analysis. The effect of the factors on the respondents' job performance was calculated using percentages. According to the findings, women employees can only break through the glass ceiling if positive factors impacting their professional advancement are boosted. This can be done by improving their economic power by updating their abilities, educational qualifications, communication skills, and having competent mentors who can guide and counsel them in the right direction. The study's goal is to see, if there is a glass ceiling in different service industries. This research also looks into the effects of the glass ceiling on women's advancement in the workplace. The purpose of this study is to look for glass ceiling effects, which limit women's professional opportunities and advancement at a particular point.
Copyright (c) 2023 Mr. Utkarsh Agarwal, Dr. Bharti Shukla, Dr. Sudhir Narayan Singh https://creativecommons.org/licenses/by-nc-sa/4.0
BENEFITS, RISKS AND TRADE-OFFS IN RENEWABLE AND LOW CARBON TECHNOLOGIES FOR GREEN ENERGY ELECTRICITYPRODUCTION IN INDIA
Global energy demand is expected to double by 2050, necessitating an estimated investment of 2.5 trillion USD per year in new energy installations and energy conservation initiatives over the next twenty years. Furthermore, rising energy demand and climate change efforts necessitate a significant increase in low-carbon electricity generation. However, there is concern that rapid investment in some novel technologies may result in a new set of environmental problems. When compared to coal, electricity generated by hydro, wind, solar, and geothermal power can reduce emissions of not only greenhouse gases (by more than 90%), but also pollutants hazardous to human health and ecosystems (by 60-90%). CO2 collection and storage from fossil fuel power plants will cut greenhouse gas emissions by 70% while increasing pollutants affecting human health and ecosystems by 5-80%. On the other side, there is a risk that the widespread adoption of low-carbon energy technology, while beneficial in lowering GHG emissions, will result in new environmental and societal consequences. India's installed power capacity is approximately 408.72 GW. India has achieved 166GW of renewable energy capacity. India has met its NDC target of 159.95 GW of non-fossil-based installed energy capacity, accounting for 41.4% of total installed electrical capacity. The major goal of adopting renewable and low-carbon green energy technology in India is to drive economic growth, improve energy security, increase energy access, and reduce climate change. This paper discusses the benefits, risks and trade-offs in renewable and low-carbon technologies for green energy electricity production in India. This study has adopted secondary research methods such as articles, journals, government reports, etc on renewable and low carbon energy. This study presents various investment benefits, employment opportunities and challenges in renewable and low carbon energy in India. Moreover, this study provides recommendations to foster the expansion of renewable and low-carbon technologies for green energy electricity production in India.
Copyright (c) 2023 Ms. Priyanka Bhattacharjee https://creativecommons.org/licenses/by-nc-sa/4.0
GREEN BANKING: AN ANALYSIS OF THE RETAIL BANKING CUSTOMER PERCEPTIONS
The growing prominence of the need for businesses to consider various stakeholders interests including the environmental aspects has correspondingly led to an interest in green banking. Green Banking is viewed as important for multiple factors including for the achievement of various targets such as the Sustainable Development Goals (SDGs). The views of various stakeholders of banks including the banking customers towards green banking are important for consideration and hence this study uses a descriptive research methodology that focuses on the aspect of green banking and retail banking customers in the urban cities of India. The various responses of the retail banking customers were collected through the use of a semi-structured questionnaire and were subsequently collated and analysed. It was found that the awareness towards green banking was less, but there was a favourable view towards the concept. However, there is an unclarity in their understanding of the resulting influence of green banking practices on the bank itself and less amenability to an increase in costs due to green banking practices. Subsequently, the various identified impediments were analysed with suggested measures to address them and the potential results.
Copyright (c) 2023 Mr. Tejas Bhalla https://creativecommons.org/licenses/by-nc-sa/4.0
FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES
Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant examines financial information to detect and investigate financial fraud. ICAI has incorporated a Certified Course on Forensic Accounting and Fraud Detection for practicing CAs. 40% of the top American accounting firms are expanding their offerings to include fraud and forensics. Many accountants in India lack the expertise and knowledge required to conduct forensic accounting or fraud detection effectively. This course is crucial in India because it ensures that accountants can provide reliable testimony in court and during criminal investigations. Through this course, accountants in India can learn how to apply their accounting, auditing, and investigation skills to spot financial irregularities and gain a thorough understanding of the idea of forensic accounting. CFAPs are qualified individuals with the knowledge to look into cases of fraud, money laundering, and other financial crimes. The primary goal of CFAPs is to close the communication gap between financial data and legal proceedings. They do this by utilizing the most recent tools and technologies. A forensic accounting course may be included as a separate subject in the university curriculum.
Copyright (c) 2023 Ms. Nirali Dave, Dr. Dharini Patel https://creativecommons.org/licenses/by-nc-sa/4.0
AN ANALYSIS OF BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT OF SELECTED INDIAN COMPANIES
Investors and governments from all around the globe have been putting increased emphasis on the need for environmentally responsible finance. It would be useful to urge investors to study issues that go beyond risk and return since this would be beneficial. This would accomplish the goal of facilitating the growth of responsible investment, which would be beneficial. The advancement of the Indian market in the direction of a more sustainable environment would be beneficial to India's standing in the worldwide community. As a direct consequence of this, India's standing in the eyes of the rest of the world will improve. When it comes to making decisions about their finances, this would encourage customers to consider factors other than risk and reward. In the study titled "Business Responsibility and Sustainability Reporting," the authors explore five emerging organizations within the Indian financial sector and their approaches to corporate responsibility and sustainability reporting. Bajaj Finance Limited, IIFL Wealth Management Limited, Indiabulls Housing Finance Limited, Home First Finance Company India Limited, and Nahar Capital and Financial Services Limited are all represented in our investigation into the annual reports that each company prepares for this research, all of which are examined in considerable detail. The results of this study show that sustainable finance has become more prevalent throughout all India's financial sector. Additionally, the study highlights key policy changes and reforms that need to be done in the region to improve growing financial markets in the long term. This is done, in particular, to increase the area's attractiveness to potential investors. These adjustments and alterations to the system are emphasized in the study. The aforementioned changes and revisions are given great weight in the research.
Copyright (c) 2023 Prof. B. D. Mishra, Mr. Aakash Sharma https://creativecommons.org/licenses/by-nc-sa/4.0
UTILIZATION AND CHOICE OF HEALTH CARE: EMPIRICAL EVIDENCE FROM INDIA
Utilization and choice of health care services are two important decision-making issues once an individual perceives or realizes illness. Identifying and measuring the factors that influence health care utilization and choice are important concern for policy makers, to reduce health system inequality. Both demand and supply side factors influence the above-mentioned choice decisions. However, the nature and severity of illness can also affect the above choice decisions. This study has identified and measured the role of disease specification as an important determinant of choice decision along with its influence on other factors. This study also explored the regional and socio-economic variation of factors which hinder the utilization of government-provided health care services. Analyzing the data of women and child household members, the study found that disease specification affects the choice of health care provider and even influences the role of other important factors.
Copyright (c) 2023 Mr. Saswata Chaudhury, Dr. Archana Aggarwal https://creativecommons.org/licenses/by-nc-sa/4.0