Journal of Contemporary Issues in Business and Government

Interest rate risk is major risk arise from dynamic market conditions and strongly affect
the net interest income economy value of the financial institutions. This impact will be
higher when mismatch between assets and liabilities is wider (maturity and interest rate
wise). Therefore, present study analyzed the interest sensitivity of assets and liabilities in
largest deposit taking NBFCs in Tamilnadu i.e. Sri Ram Transport Finance limited. The
study applied GAP Analysis technique which is popular tool to measure of interest
sensitivity in different time period. The study period is six years 2015-2020. The study
found that significant and wider gap between assets and liabilities in very short period (1
day to 3 months) and insignificant gap in short period (3m to one year) and long period
(one year to five years). Therefore, the study found that, effect of interest rate fluctuations
on NII and economic value is higher in short period and insignificant short and long
period.

The rise of digital platforms cannot be overstated in terms of how it improves the role and
functions of local governments in terms of law and order, taxation, legislation, regulation,
education, health care, and social development. One of the principal objectives of embracing
e-governance is to provide citizens with basic services, enhancing efficiency, transparency,
and accountability of local and national governments as well as any other government
department or institution. The million-dollar question would be, is Africa ready? Are local
authorities ready? If not, what would be the precluding factors in adopting e-governance?
This paper seeks to interrogate e-governance practices in the SADC region, exposing how the
process has been so dire due to fumbling in the region’s local government institutions. This
helps the government to align services with the changing needs of both citizens and other
stakeholders as it deliberates the challenges that render the fumbling of local authorities at
crossroads. The existing paradox presents a challenge as to the preparedness of local
authorities to embrace holistically the dictates of e-governance in a globalised society. An
empirical study was conducted to provide primary evidence on e-governance systems in local
authorities. The researchers in this paper adopt an in-depth review of the existing body of
literature premised on the functions of local authorities in Africa and the SADC region. The
findings and recommendations derived from this paper will aid in developing an egovernance
model in the SADC region which will feed into ICT policy frameworks. Future
research on e-governance across the African continent needs to be commissioned to have a
full understanding of e-governance in developing economies

Objectives. ^:Financial reporting is a process of communicating financial information of the companies to different stakeholders. Financial reporting process of companies has been constantly facing the problem of satisfying different stakeholders with diverse needs and desires. Satisfaction of one’s needs leads to the dissatisfaction of others. In order to satisfy all kind kinds of stakeholders, there is a need to maintain a balance between the two extreme points i.e. higher profit and lower profit. Due to various reasons like increasing level of competition and loopholes in the accounting standards, Companies are using different techniques of Creative Accounting to manipulate the Accounts.There are various forms of Creative Accounting. Income Smoothing is one type of Creative Accounting. In this study, it has been tried to determine theexistence of Income Smoothing in the Companies listed in Indiaand theassociation between the size of the companies and the Income Smoothing practices of Companies has also been studied.
Methods: Eckel Index has been calculated to detect the existence of Income Smoothing practices of Companies. Inferential Statistics like Chi Square Test and Binary Logistic Regression Model has been conducted.
Findings: Results show that Income Smoothing is prevalent among the Companies listed in India and Size of the Companies has been found as a significant factor affecting Income Smoothing Behaviour.

Learning is a procedure by which a public shows its lifestyles to the coming era. It acquires changing a person and additionally entire country's way of life. It has been pronounced as a change specialist for the public. It gets advancement to every aspect of life. It is an incorporated train that is worried about coherence and the development of the culture. Online learning has made it conceivable as many investigators are attentive to online education to boost and expand pupil learning results while reducing the capital, predominantly in higher education. From the early 1980s onwards, distance learning has experienced significant progress nationwide and globally. It takes change since old communication schools use mainly print-based resources in the form of a global movement using several latest skills. The objectives of distance learning, as an alternate to old-style education, are manifold such as to offer degree-awarding programs, to fight illiteracy in the emerging countries, to offer training opportunities for financial growth, and also to run the prospectus enhancement in non-cultural educational settings. Numerous technologies had been used as transfer methods to aid this way of education in distance and far-flung areas

Purpose- To show scrutiny of individual consumer complaint redressal in the
Indian telecom regulatory framework. This research gives an understanding of
how consumer dispute resolution is structured in India and a different insight to
the resolution of grievances of telecom individual consumers, and there is a
modification in the framework that may provide satisfactory dispute resolution
for individual consumers in the telecom arena.
Methodology-Primary analysis of data from 60 respondents using an analytical
tool reveals some facts about telecom consumer redressal status in India. A
qualitative approach is used for the investigation of primary data. A
questionnaire is built to collect primary data.
Findings-Analysis says that lack of comprehensible role outline for dispute
resolution entity. “Department of Telecom (DoT)” and the “Telecom Regulatory
Authority of India (TRAI) “is responsible for ensuring a healthy environment in
the telecom sector.It is ambiguity in dispute regulatory roles and the
nonexistence of sole authority. “TRAI” should be empowered to take dispute
resolution fees from TSP's for the resolution of disputes. The Indian dispute
resolution framework shows that India has accepted TSP controlled regulations
by setting up the TSP -led consumer redressal process which is not an adequate
approach for a satisfactory resolution. However online dispute resolution (ODR)
approach is more relevant for consumer dispute resolution which is also a costeffective
and less time-consuming approach.
Scope of study-This study will be useful for the researchers, telecom professionals,
service providers, policymakers, and think tanks.
The originality of work-This research is a comprehensive assessment of TRAI's
progress in consumer Redressal.

Digital banking services in India plays an important role since 5 years as the customers are looking
beyond the traditional way of banking. Digital banking Services like Electronic Fund
Transfer(NEFT,RTGS,IMPS), UPI, ATM, Cash deposit machine, Mobile Banking Application,
Debit Card, Credit Card are growing exponentially since 2017 due to the several initiative by
government like incentives for customers and merchants, Demonetization, financial inclusion and
for customer and traders own interest and lastly due to Covid-19. Study conducted in the Bangalore
region by using purposive sampling technique. The sample for the study was collected using
structured questionnaire with the help of Google form and sample size was 101.
Study found that SBI is strong as compared to ICICI with respect to factors such as Efficiency,
System availability, Fulfillment, responsiveness, website design. But whereas ICICI is showing
positive significance in the case of Privacy and Website design is concerned.

The article describes in detail the experiments on the joint cultivation of ailant and grapes,
experiments on the creation of new varieties, agricultural technologies for the cultivation of
environmentally friendly products, their use in industry, food and scientific medicine in the
Republic.

This article describes the sowing rate of soybean varieties in a hot, dry continental climate.
The growth and development of soybean varieties, the formation of lateral branches, the
number of beans, and the height of attachment of the lower beans were studied. It is
determined that with an increase in the seeding rate and the density of standing, the yield of
soybean seeds per hectare increases, only the weight of seeds of one plant decreases. An
increase in the seeding rate to 500 thousand hectares leads to an increase in yield, a decrease
in the density of standing leads to a decrease in yield.

Purpose: This paper aims to explore the composition of “Shopping Experience” for shoppers in
shopping malls of South India. Research Methodology: The paper applies analyzing data using
Reliability Test, Confirmatory Factor Analysis (CFA) and Multiple Linear Regression on a sample of 356 respondents and reduces a set of 18 variables into a list of six attributes of shopping malls. Finding: The present study proposes a model of the impact of shopping mall attributes on shopping experience of shoppers. Implication: The study found that convenience, aesthetic, security, safety, amenities and tenants are impacting significantly the shopping experience. Therefore, shopping mall managers should focus on the above factors to provide enrich shopping experience of shoppers. Conclusion: The study investigated the impact of mall attributes on shopping experience in malls of the shoppers concluded that convenience had the highest impact on the shopping experience of the shoppers followed by, aesthetic, security, safety, amenities and tenants.

The objective of the study was to examine the impact of corporate governance on the financial
performance of Islamic banks working in Pakistan. The population of the study was Islamic
banks working in Pakistan and seven (7) Banks were selected as a sample size through simple
random sampling technique. The dependent variable was return on assets while independent
variables were board size, female director, age of experience, firm size and productivity. Data
was collected from the annual reports of Islamic banks websites for the year 2017 to 2021. Panel Diagnostic Test, regression analysis and correlation matrix were used for analysis. Results reflect that firm size, board size and productivity were found positively significant. While age of
experience was inversely significant and female director was found statistically insignificant.
The magnitude of firm size was high as compared to other significant variables. However,
female director was found insignificant so it has no impact on return on assets

The employees of various organizations undergo lot of hardships and all sorts of pressure in
work places during their work tenure. And especially employees working in IT companies have
to spend time under heavy pressure of conflicting demands and work situations. They perform
managerial functions under very compelling situations. This in turn leads to anxiety and stress. It
is evident that challenges are posed by the changing business scenario, which forces upon the IT
employees to perform their task under compelling situations. Information Technology
professionals need to take responsibility for maintaining the necessary balance in their lives by
addressing these workplace stressors. Once the stressors are identified by an individual, a
commitment must be made to work on easing this stress. Generally, Information Technology
employees are found to have various causes of stress like, heavy workload and its concomitant
time pressures and unrealistic deadlines; what must be accomplished on the job and what the
manager would like the employees to accomplish; the general organizational political climate;
and lack of feedback on job performance

Global markets always plays key role on banking and financial sectors, this we have seen in
global financial crises 2008. Predicting the banking sector stocks along with Nifty index is
possibly one of the very toughest exercises in Indian Capital Markets. The present study focuses
on Short & Long term dynamics of the Banking industry in Indian capital market. The Banking
sector along with Nifty Index Regular closing monitory value is a sample to the analysis between
January 2015 and December 2021. In the paper, ADF test is embarked to examine immovability
of data and is evident that it is un-movable at initial difference level. The Johansen co-integration test of Johansen is applied to assess long-term balance of Nifty Index analysis with the Banking sector and to define the co-integration of the variables. Granger causality test is used to regulate causal & short-term relationship of the variables with the corresponding bidirect ional of the causality among the variables.

Corporate Social Responsibility has great significance because due to it the corporate bodies not
only consider the interest of the stakeholders but also consider the environmental, economic, and
social impact of their actions. CSR has a broad spectrum and it is a ―voluntary action‖ that the
companies or businesses take to address the issues related to ―corporate irresponsible behavior‖
regarding social issues including labour, environmental, abuses of human rights. However, the
piece inspects CSR as the mechanism for business operations, from the manufacturing and
delivery of services or products to generating and promoting the interaction with the stakeholders
of the company in a way to protect and encourage moral values or ethical conduct, legal
requirements, and social expectations. For this purpose, the paper discusses the relationship
between CSR and corporate governance to find the convergence between both. CSR in current
times is weakly promoted due to the fact that the initiatives of CSR are existing without any
socio-economic developmental impact. To fill that gap this paper conducts qualitative research
and the research piece is an endeavor to examine CSR regulation including prescriptive and selfregulation. The piece explores the limitation of CSR regulation and constructs a framework for enhancing the accountability mechanism in CSR practices. The paper provides a more dynamic, responsive, effective, and coherent framework called the ―inclusive regulatory model.‖

The primary aim of this paper is to analyze the online dispute resolution (ODR) as a solution
to E-commerce disputes. E-commerce is growing increasingly all over the world. The
gradual development of this industry has also brought the issue of E-commerce disputes. The
nature of disputes makes it difficult for parties to resolve it through conventional platforms
such as courts and alternative dispute resolution (ADR). Therefore, ODR mechanism
presents more viable solution for the E-consumers. However, in Pakistan, the regulatory and
technological development of ODR is still very insufficient as the E-commerce is an infant
industry but with solid growth rate. Therefore, this paper fills this gap and examines the
regulatory and technological framework of ODR via comparative study in Pakistan and UK.
For this research work, the comparative research approach has been utilized that is based on
documentary analysis. It conducts a comparative study of ODR as solution to E-commerce
disputes in Pakistan and UK. This paper analytically studies the parliamentary statutes and
regulations in Pakistan, UK and international laws and other existing data and studies
relating to ODR as solution to E-commerce disputes. At this moment, it's questionable if
Pakistan's attempt to dealing with it is genuine and whether the existing inadequate ODR
legislation can address the challenges. This research finds that, in order to safeguard online
consumers, Pakistan is in a dire need to establish a legal framework for online dispute
resolution. The lack of defined legislative criteria for ODR services causes several
challenges, especially when public compliance is required. Furthermore, this research finds
that the introduction of a mandatory automated negations, online mediation, and e-courts, as
first step, might be helpful in this regard as the nature of e-disputes requires quick decision
making due to its economic nature in order to avoid further loss. Moreover, this study
concludes that the confidence of e-consumer can be increased if they are provided with an
effective mechanism for redressal of their grievances

Psychological capital (PsyCap) can be cited as “HERO”,comprising of four factors (Hope,
Self-Efficacy, Resilience and Optimism) and has been gaining a lot of prominence in many of
the social science studies particularly studies pertaining to leadership.(Juhdi, Hamid, Rizal, &
Juhdi, 2015) found that there exists a relation between entrepreneurial success and
psychological capital. The present study reports the results of a survey conducted among
successful Indian entrepreneurs. This paper explains about the various challenges faced by
entrepreneurs and their psychological capital in dealing with the challenges. A selfadministered
questionnaire was distributed to 209 entrepreneurs with more than 5 years of
entrepreneurial experience, working in different sectors in India. The survey explored the role
of PsyCap in entrepreneurs in dealing with their early and current business challenges. The
results show that successful entrepreneurs tend to have an above average level of PsyCap and
Optimism and Self-Efficacy plays and more significant role as compared to Hope and
Resilience for an entrepreneur to be successful. It was also found that women entrepreneurs
have a higher level of PsyCap as compared to men entrepreneurs.

The contribution of critical success factors to a large extent has been ignored, unacknowledged
and taken for granted. The study argues that the successful completion of most projects is a result of the ability of the project team to manage effectively identified critical success factors prior to project launch. The purpose of the review was to assess the extent to which the choice of critical success factors and the management of the factors; accordingly influence project success. The main research question raised by the study is: What are the critical success factors [CSFs] that contribute to project success? A desk review paradigm contributed in defining methodologies and approaches used for final presentation of the researched data. And the study was guided by the project excellence model which is derived from the EFQM-model. A fully fletched literature
review was conducted to provide insight to the entire study purpose before primary research was conducted. The key finding from the empirical study is the identification and application
[effective management] of critical success factors is fundamental to project success or failure.
Independent of the way other studies are conducted, the study confirms that not all success
factors applicable in one project will universally apply in the next project. Factors topping the list
were top management commitment, resource availability, and project manager‟s competence.
Further findings show that projects face challenges from various risks, that are not anticipated
and that projects provide a series of lessons of the dos and don‟ts in a project. The major
recommendation is that in order to realise success, project managers should create a critical
success factor framework which provide guidance of what is to be focused on and what not to.
The study further argues that, there is need to create an integrated focused approach that creates intertwined approaches to project management. Further research is needed on a critical success factors within the construction industry in Botswana. The two distinct study areas, proposed at this juncture, is commissioning of a country wide study for the construction industry and the second study should specifically focus on failure factors in project management, and a
nationwide study is recommended.

In the digital era, to satisfy the continuously increasing demand of the customer,
businessesmust enhance their competitiveness through factors such as price, service quality,
image prestige…. In Vietnam, postal is considered an essentialand potential service sector,
contributing significantly to the State budget and creating jobs for workers. This research
aims to analyze the factors influencing the competitiveness of postal enterprises in Vietnam.
The study was based on the 316 postal enterprises in Hanoi and Ho Chi Minh City; the
research hypotheses were examined by structural equation modeling (SEM). The results
revealed that six factors: Financial Capacity, Services Capacity, Network development
capacity, Integration capacity, Organizational and management capacities, The ability to
apply science & technology, machinery & equipment utilization all positively affect the
competitiveness of postal enterprises. In which, Services Capacity has the strongest influence
on the competitiveness of Vietnamese postal enterprises.These research results have practical
significance in helping Vietnamese postal enterprises improve their competitiveness.

Recent developments in the field of Human Resource Management has led to the evolution of Human Resource (HR) metrics and Workforce analytics. Without the use of HR metrics, it is observed that organizations measure the effectiveness of HR policies by a trial and error method. Prior to the introduction of metrics, the result of the HR policies and efforts of people involved went unnoticed. But with the introduction of HR Metrics, a new revolution has come into being. Objective: The present study is thus an attempt to see the impact of metrics on one of the most essential element of organization i.e the Return on investment (ROI). Methodology: Each organization wants to have a positive ROI. The study was conducted across several organizations in Assam. HR professionals were involved and a questionnaire was given based on the Likert scale. Answers were collected and those were further studied with various statistical tools like Reliability analysis, ANNOVA, Correlation, Regression. Findings: There is a positive relationship between HR metrics and Return on investment (Trivedi, 2015). The present study is also aligned and in consistency with the previous studies and finds a significant relationship between HR Metrics and Return on investment. The study was done taking into account three variables of research and all of them had an impact on Return on investment. Novelty: This research takes into account three new dimensions of HR metrics while undertaking the study which were not done previously.

 
The article examines the issue of automatic processing of text appeals of individuals and legal entities in the e-government system, proposing a logical mathematical and algorithmic support for the effective use of natural language to provide information services in public administration reform. The study proposes a model of processing text documents, which allows to classify the texts of written appeals of individuals and legal entities in automated systems of government agencies. The algorithm for solving the problem of determining the purpose of natural and legal appeals of individuals and legal entities, as well as the necessary bases for the automatic identification of the organization serving written appeals were expressed mathematically and the mathematical solution of turning appeals into needs and its search was studied.

Visual elements impact an individual's cognitive assessment for financial decision making.
Financial advertisements through a visual medium that an investor is exposed to might be
amongst the myriad factors that impact the investor. The study assesses the implication of
financial advertisements for decision making across cohorts. Area of interest (AOI) and visual
elements have been taken for study to comprehend the data collected through a visual tracking
application and through a structured questionnaire. The respondents' attention on the imagery
and their own assessment of their attention to the advertisement was determined. The
subconscious impact of the imagery and their conscious assessment for financial advertisements
has been studied in the paper. Generational cohorts: Generation X, Generation Y and Generation
Z have been the respondent cohort and an understanding of the cognitive assessment of visual
imagery across the cohorts has been studied. Deeper insights into what actually is of relevance
for the attention of an investor in an advertisement has wide implications in the study of investor
behavior.

Behavioral finance puts in perspective the implication of an individual's inherent behavior
impacting decision making. The present study bases itself on the concepts of investor finance and generational studies giving much better understanding of the domain. The domain of behavioral finance has pertinently become an independent and relevant domain in finance. Generational studies expound demographic study based on generation theories, divided into cohorts, with each cohort bearing specific characteristics. The study has been carried out to comprehend the inter generational relationship of behavioral biases across generational cohorts. The study was carried in Thane with 384 individuals across generational cohorts with age ranges from 18-55 years. Statistical analysis has been carried out to analyze the relational basis. Cohort characteristic linkage has been carried out to comprehend the basis of the statistical results.

The perception of Gold in an Indian Investor is different from that of a foreign
investor. If there is any one investment that runs through all throughout the year for an
Indian, it is definitely gold. This paper examines the pattern of Gold investment
during the pandemic – Covid 19 by individual investors. The paper is based on the
primary data analyzed through the questionnaire prepared for the purpose of studying
the shift in priorities of individual Investors during the pandemic and with the new
normal. This paper highlights the brighter side of investing in gold at different periods
with different income groups is observed. It examines the relative performance of the
gold investment in the portfolio carried by the investor during the lockdown period.
The factors affecting the investment of every individual with varied income is
analyzed and tested with descriptive Statistics. The study proceeds to acquire the
resultant estimation of whether there is a significant change in the investment of Gold
or has gold sustained the wave of this economic crisis during the Covid period.

Emotional Intelligence has great importance in human life as an individual whether in society or organizations. A number of schools of thought have well tried to dig out the impact of Emotional Intelligence on different aspects. Emotional Intelligence is a science that enables man how to cope with existing and anticipated issues at work place in general and Job Autonomy in particular. Some scholars opine that job autonomy is important factor that enables employees to have mastery over work environment. It gives impetus to get grip over organizational ecology. Employees having emotional mastery exceed within organizations as per contemporary and anticipated changes. The under reference paper has witnessed that there is greater impact of EI over Job Autonomy. The data has been gathered from Middle and Top Management of public and private sector organizations. The survey contained a questionnaire and the data has been analyzed with the help of SPSS and other statistical procedures. However, it is found that there is impact of Job Autonomy at the workplace. Job Autonomy enables individuals to contribute at their whims and caprice without any formal or informal set-back.

The present study investigates the stock market integration amongst important global stock markets, namely, Australia, Canada, France, Germany, India, UK and USA to examine the shortrun and long-run relationships with Indian stock market and selected developed stock markets based on time series data for the period between 2001 (January 2) and 2021 (December 31). This study also examines the possibility of portfolio diversification between the Indian stock market and the developed stock markets. Low correlation is observed between Indian stock market and France stock market that indicates the possible gains from international diversifications. Johansen cointegration test confirms a precise long-term equilibrium connection amongst all the stock markets as a widespread strength. Granger causality test results based on VECM show that both Indian stock market and USA stock market are associated in the long-run but it would take long time to return to equilibrium and Indian stock market is associated with France, Germany and USA stock markets in the short-run, which entails that investors can earn reasonable benefits from international portfolio diversification in the short- run but benefits from international portfolio diversification in the long-run are restricted.

The financial sector is undergoing a vast transformation. It used to be physical, and now it
uses I.T. and big data techniques and unique human capital. Before the transformation
started, the financial sector started becoming intertwined with a high proportion of the
intermediary activities and started getting market-based. For instance, banks face higher
competition from the other intermediaries and increased digital services in core businesses
like advisory and payment services. Many changes in using technology for developing new
business models and services have been emerging with a rise in FinTech services. This can be
easily understood as modern-day innovative information technology in the financial sector
increases day by day. The speed with which different types of new digital innovations are
being adopted and the acquisition of the users has increased markedly

Foreign investors invest their resources to earn profits out of the revenue incurred while
strengthening the hospitality industry. Foreign Direct Investment is characterized as
unfamiliar financial investors blending their resources into another nation with command
over the administration of resources and benefits. For the most part, it is a fact that the more
FDI a nation obtains, the more is the chance to develop economically. Financial development
could create a nation full of opportunities. FDI frequently brings enormous amounts of assets,
and new innovations to the nation, just as cutting edge board abilities permit nearby
enterprises and areas to acquire a great deal of involvement (Mason & Brown, 2014). The
hospitality sector has been developing efficiently and effectively in the current years, and it
has been generating lots of wealth from other countries. Foreign direct investment promotes
employment and has given rise to colossal human resources available in the hospitality
sector. This paper aims at portraying a view of FDI and its role in fostering the hospitality
industry in a dynamic economic ecosystem. A sample of 190 people from the hospitality
sector was surveyed to know the role and significance of FDI in Encouraging the Hospitality
Sector in the Changing Economic Environment. Mean, and the test was applied to analyze the
data and reach results. It is found that FDI plays a significant role by encouraging the
Hospitality Sector in the Changing Economic Environment.

The word "pornography" may be described as the reporting or representation of sexual
behaviors in order to elicit sexual arousal via the publication of books, films, or other media,
including the internet. In this category are pornographic websites, pornographic content made
using computers, and the use of the internet to obtain and send pornographic videos, texts,
images, and photographs (among other things). Private viewing porn in India does not
constitute a criminal offense under Indian penal laws. Onlyfans' content providers are sexual
and pornographic artists who charge a high price for their work.Onlyfans is legal in the United
States, Canada, and the United Kingdom, but a few nations have outlawed it entirely. As per
Indian legislation, everyone who posts sexual stuff online is regarded as breaking the law, and
Onlyfans falls under this category.The current research work aims to draw attention to the
association between porn vis-a-vis Onlyfans and criminality. Though it is legal to use
Onlyfans, this research paper will cover some legal concerns.

Ten years before Electric vehicles (EVs) are a dreaming one for the public and
now it is implemented practically for achieving a sustainable development in transport sector in
the future, due to the high fuel price and to control the carbon emissions, low noise, high
efficiency, and flexibility in grid operation and integration. Electric Vehicles (EV), as a way to
decrease the greenhouse effect, In this study we clearly explained about how the consumers are
inclinated towards electric vehicle. Since the day of covid, people think about personal vehicles
and there has been a gradual movement towards EV and hybrid vehicles. Instead of seeking for
discounts as the demand for EV continues to rise in the recent days mainly it helps to save
money.

This research looked into the link between organic farmers' financial capabilities and their
financial well-being in Kerala.The study used a primary dataset with a sample of 425 organic
farmers in Wayanad, Idukki and Kottayam districts of Kerala. A structured questionnaire was
created with a 5-point Likert scale to collect the data. Analysis was done with the structural
equation modeling approach (SEM) using SPSS-AMOS). The findings reveal a strong link
between financial capabilities and organic farmers' financial well-being. In addition, we
investigate the impact of farmers' socioeconomic characteristics on their financial capability
and financial well-being.The results confirmed that socio-economic factors such as gender,
age, education, marital status, religion, years of experience influence financial capability. At
the same time, annual income, the nature of the family, and the nature of land don't influence
financial capability. Gender, age of the farmer, educational qualifications, and years of
experience are all socioeconomic characteristics that influence financial well-being. On the
other hand, marital status and religion have no bearing on financial well-being. It should also
be mentioned that annual income, family structure, and land type have little bearing on
financial capabilities and financial well-being.The study suggests that Self- help groups and
Kudumbasree can conduct the training program to improve the financial capability of organic
farmers in Kerala, especially women. To develop the financial capability and financial wellbeing
of less experienced farmers, training programs can be started at the earlier stages of
farming.

Online impulse buying behaviour is one of the most important areas of research in social
commerce setup. Web 2.0 has revolutionised the concept of online commerce through social
networking sites and so the impulsive buying patterns. Given the importance of the area, our
paper is dedicated to find out the recent development in this area of research. Bibliometric
analysis coupled with network analysis is used to review the literature from 2003-2021. A
total of 120 articles have been reviewed and analysed using Biblioshiny of R Studio package
and VOSviewer software.Best documents, most used references, popular keywords most
influential author, most contributing affiliations, countries, and word growth trend have been
presented through bibliometric analysis. Also, with the help of network analysis, citations,
co-citations, co-authorship, and bibliographic coupling is conducted to identify the research
streams/clusters and collaborations among authors/organisation. The research limitations and
future research direction have been enumerated and presented for further expansion.

Corporate social responsibility (CSR) reporting should reduce information asymmetry and
provide an accurate picture of overall company performance. However, managers do not
hesitate to adopt less transparent communication strategies, especially when the legitimacy of
their companies is threatened. This raises the question of the usefulness of CSR reporting
from the perspective of the various stakeholders. This is especially challenging as managers
can choose between reporting quantitative and narrative CSR information, as well as
information that may have a positive impact on society and other harmful (negative)
information

Today‟s corporates need entrepreneurial leadership. Intricacies in business, coupled with global
transformation, are pushing businesses to prioritize sustainability. And entrepreneurial leadership
requires having a pool of individuals who are up to work given lack of resources or uncertainties
and environmental turbulence and the recent COVID-19 pandemic bedeviling industry.
Ordinarily, the possession of leadership qualities by corporate managers is just not sufficient
enough to maintain growth, development and sustainability of enterprises. It is at this point that
the philosophy of entrepreneurial leadership emerges. The paper explicitly examines
entrepreneurial leadership characteristics and entrepreneurial capabilities of the current leaders in
the small and medium enterprise. In order to achieve this, the paper systematically reviews the
literature to assess the current status of entrepreneurial leaders‟ research, highlights knowledge
gaps and offers prospective directions for future research. Today, the need for entrepreneurial
leaders in businesses is increasing and cannot be overemphasized. The study findings show that
there is a strong relationship between entrepreneurial leadership and organizational performance
with characteristics‟ such as leaders paranoid, confidence, risk taking, proactive, visionary,
decisiveness at the fore of entrepreneurial leaders. The need to produce a crop of leaders with
cognitive ambidexterity, creative in scope and with predictive logic on how the future is likely to
be cannot be overemphasized for corporate sustainability. The present study makes a theoretical
contribution by highlighting the importance of EL in fostering team cohesion in the and
ultimately driving it to perform better and engage in more innovative behavioursthat sustains
organizations.The study further recommends for a crossbreed research on entrepreneurial
leadership versus corporate vision across Sub-Saharan region.

Trade is done all over the world in different ways. From history till now, it has evolved from
time to time. As technology becomes more sophisticated, different issues, either legal or
ethical, also emerge. The main elements of a successful trade are always trust and expeditious
service. It has long been established that sea trade is more vital and cost-effective than other
modes of transportation, whether by road, rail, or air.This means the cargo owner and the
carrier are also at odds over who is responsible for damage to the goods.At the outset of this
international legal regime, which is comprised of the Hague and Hague–Visby Rules, there
were a number of opportunities for carriers, including exemption from damage of goods, as
well as a number of loopholes regarding jurisdiction and other exclusive provisions. Of these
flaws, they make the carrier stronger and the cargo owner's position weaker. To establish a
balance between cargo owner and carrier, UNCITRAL tries to introduce different rules from
time to time, which is also questionable. But in the end, the Rotterdam Rule is one such
instrument that provides uniformity in the rules of carriage of goods. This study compares
different legal regimes which elaborate on how exemption of a carrier narrows down and how
to establish a balance between carrier and cargo owner. In reality, carriers and ship-owners
are one of the big and powerful industries that create different hurdles for ratification of the
Rotterdam Rules and try to make Hague and Hague-Visby Rule applicability exist because
they get a lot of benefit from it. This study focuses on different areas and provisions that are
beneficial for carriers, and all states should come under one umbrella to ratify the Rotterdam
Rules for a prosperous future and a uniform way for multimodal transportation.

In contemporary service marketing strategy, more attention has been given to the very concept
of the 7ps marketing mix as a package and are believed to be crucial tools to bring about
Customer satisfaction and loyalty thereby maximize company’s performance. Having this into
account, the study mainly aims at examining the impact of marketing mix and customer
satisfaction on customer loyalty of hotel industry in Ethiopia. The study used 387 participants
who were staying in some selected 3star hotels during the time of data collection andrandomly
approached using self-administered questionnaire. Structural equation model, specifically
exploratory and confirmatory factor analyses were used to analyze the data. To this end, findings
of the study showed that marketing mix and customer satisfaction has positive significant effect
on customer loyalty. The study gives a clue to hospitality marketers that better engagement on
marketing mix and customer satisfaction are best ways to ensure sustainable customer loyalty.

The Main purpose of this research is to assess the extent of awareness of Human Resource
Analytics among HR Managers at various levels in various firms in India.
Design/methodology/approach:-
To collect data a combination of quantitative and qualitative research methodologies is used.
Data is gathered specifically from various levels of management in selected organizations.
Descriptive data analysis is presented in relation to the level of awareness, and a causal
research approach is used to identify the major aspects that raise personnel' consciousness of
HR Analytics.
Findings:-
This study gives current information about HR Analytics through the practice of HR
Analytics in India which is minimal. The findings show that HR Analytics expertise is
influenced by a variety of factors.
Practical implications:-
The study determined the level of HR Analytics understanding among managers from various
sectors in India. To attain outstanding organizational performance, enterprises need
implement the necessary HR Analytics.

The study aimed at reviewing the research studies in the field of inclusive education in Pakistan with the purpose to identify different themes related to inclusive education. For this purpose, the researchers reviewed 16 research studies in the field of inclusive education in Pakistan. The content of these studies was analyzed by using thematic analysis technique.In this sense, the study was qualitative in nature following content analysis technique. The purpose of this content analysis was to summarize the research work carried by researchers on inclusive education at school level. To analyze the literature 16 researches were selected from national and international research journals during the period of 2010 to 2021. The findings of these researches were organized under six major themes and several subthemesi.eTraces of Inclusive Education in Pakistan, Inclusive Education in Pakistan: Facts and Practice, Impediments, Issues and Challenges, Strengths of Inclusive Education in Pakistan, Mitigation Spaces. The content analysis revealed that that in Pakistan inclusive education is an emerging trend and is gaining momentum but slowly. A lot of work and reforms has to evolve for implementation of the inclusive education in Pakistan.

This study aims at the active examination of the strength of accessing the impact of infrastructure
on industrial growth and technological innovations in Pakistan, by using annual time series data
is taken from the period 1996 to 2020. The study uses ADF for unit root and ARDL for empirical
estimations. Several works have been done for different variables across the world but this work
is only done for the developing country Pakistan. Positive results have been found among
industry including construction value added, medium of high tech exports and research and
development with Gross fix capital formation in long run but renewable electricity output is not
given significant results for Pakistan’s gross fix capital formation. The study reveals that IVA, RD_
EX & MHTE thrice factors are essential contributors to infrastructure. Policy implications are
a vital essence for the infrastructure of Pakistan, here are some policy suggestions for the
Pakistani government. To strengthen infrastructure by new construct roads, modernized ways of
transportation and innovative machinery installation. The government may take action with
legislative measures according to the country’s welfare on China Pakistan Economic Corridor;
secure investment friendly environment, political stability which can strengthen the economy
construction of modern transportation networks as well as several energy projects backward
province KPK and Pakistan

The study’s objective is to assess the influence of the green lighting system in the shopping
center (AEON Mall Long Bien) on customer experience by testing Structural Equation
Model through software SPSS and AMOS. The study was completed based on survey
results of 313 observations and combined with interview results obtained from department
heads, deputy heads, and departmental staff directly involved in the building management
system and the lighting control system. The results show that the green lighting system has
a positive influence on customer experience through the following factors of customer
experience: Sensorial dimension, Affective dimension, Cognitive dimension, Behavioral
dimension, Social dimension.The research’s results imply that rational use of green lighting
will bring positive impacts to customer experience, thereby positively influencing the
revenue of shopping centers, so shopping centers need to further enhance the green lighting
system implementation effectively.

The purpose of this study is to investigate to what extentthe business environment is affected by
the Covid-19 lockdownand to find out how businesses can go forwardby adopting the changes
rapidly by using different concepts and strategies like entrepreneurial mindset, and change
management, and crisis management. The sample size chosen for this research was 350
(including small, medium and large scale business enterprises operating in Pakistan). Data was
collected over the time period ranging from May 05, 2021, to June 30, 2021, by utilizing the
snow ball sampling technique.Our results show that business firms are dealing with multiple
challenges and issues.Collected data confirmed that business operations of firms were greatly
affected and the functioning of business is barely maintained. It was observed that business
operations of 91% of different firms cumulatively are seriously interrupted. Business units
believe that the top difficulty which is being faced by them is the negative effect of the
precautionary measures taken to respond to the pandemic. Businesses are working with multiple
strategies, to survive and enhance their stability to resistthe crisis.

Two choices are available to a corporation when it is in financial distress. These choices are
either to rescue or to terminate the corporate body. This piece discusses the main procedure of
corporate rescue which is administration. The Cork Report 1982 has structured the legal regime
on insolvency more specifically, founding the grounds for a corporate rescue culture. The main
issue of discussion is whether or not the culture of corporate rescue has been nourished since the
Cork Report with regards to the administration in the light of the Enterprise Act 2002 despite that
there is occasionally an apparent assumption in favour of the presence of a corporate rescue
culture in the jurisdiction of the United Kingdom. This piece scrutinizes the policy issues and
practical features of the corporate rescue, administration management complexities, and
moratoria implications. The article further inspects institutional concerns and pinpoints the
inconsistencies in the judicial attitude of the UK. The article also provides a comparative
perspective highlighting that the United Kingdom can learn the lesson for improvements of its
existing laws from the United States although several Achilles heels exist in the United States
laws

In this research paper, wine's export competitiveness is analyzed. Indian vineyards are the
fastest-growing agricultural sector in the country, with the seventh-highest productivity. India
has a comparative advantage in agriculture and expanding agro-based exports can
significantly increase agricultural returns and employment. A REVEALED COMPARATIVE
ADVANTAGE study framework is used in order to assess the structural transformation in
India's share of the global export market in terms of competitiveness and structural
repercussions during 2001-to 2021. The REVEALED COMPARATIVE ADVANTAGE
Approach is extensively used to empirically evaluate a country's export performance. With
the technique used, the process of benchmarking International and Intra-national exports is
made much easier. In a multitude of contexts, the key competencies can be used to model
industrial export competitiveness. Using the REVEALED COMPARATIVE ADVANTAGE
METHOD, this paper attempts to determine a region's export potential.

The replacement of fossil fuel-based cars by an electric one is of paramount interest to car
companies. The major challenges associated with it are not only building the required
infrastructure but also educating and supporting the consumers to endure this mammoth
change. The breakthrough in areas like the driving range of the electric engine, their price
point, use of clean energy to manufacture batteries will decide the fate of this endeavor in
near future. In this regard, the car dealers can play a very important role to educate and
support the customers to adopt this change. In this project, we have collected feedback from
77 electric car dealers of Bengaluru, regarding the emotional quotient in dealer management.
The primary goal of this research is to examine customer perceptions and purchase intentions
for electric automobiles in Bengaluru, as well as how the customer-dealership connection
influences the purchasing process. This study shows that customers are ready to make this
transition and the respective car dealer are also doing their part to make this journey a smooth
one, also shows us as a customer, what features a dealer need to add to the dealership
business to build a pleasant a dealer- customer relationship.

Environmental, Social and Governance (ESG) are the three central factors in measuring
sustainability of an investment. Investors are increasingly applying these non-financial
factors as a part of their analysis process to identify material risks and growth opportunities.
Therefore, there is a need to study the performance of ESG stocks for better investment
decisions. The objective of the paper is to empirically examine the performance of S&P BSE
100 ESG Index with other selected BSE stock indexes.
For the study, Daily and monthly adjusted closing prices of respective index during the
period from 1st Jan 2018 to 31st Dec 2021 have been collected from BSE and Yahoo finance..
Then index prices have been converted into simple percentage returns. The risk-free rate is
calculated as the daily average implicit yield on 364 days treasury bills over the study period.
Next Karl Pearson’s Co-efficient of correlation is used to study the relationship among these
portfolios. For the performance evaluation, portfolio beta and risk adjusted measures like
Sharpe ratio, Treynor ratio and Jensen measure have been used. T-test is used to check
whether the mean returns of the portfolios are significantly different or not.
The study reveals that Performance of the ESG stock portfolio has outperformed when
compared to Blue chip and Large cap stock portfolio as the Sharpe, Treynor and Jensen ratios
are highest compare to rest of the portfolios. It is found that daily returns of the ESG stock
portfolio are consistent with the monthly returns. During this study period, ESG stocks have
performed better and there is no significant difference among the portfolios in terms of daily
returns.

Entrepreneurship is an area that has attained importance in today‟s era. Entrepreneurship is a key
component of India‟s 2020 strategy for sustainable, smart, and inclusive growth as 75 percent of the
population residing in villages is still involved in agriculture and allied activities. Government alone
can‟t generate employment opportunities for villagers. Thus, individuals are welcomed and
promoted to undertake the entrepreneurial task in rural areas. Rural entrepreneurship not only
generates employment opportunities but also puts a check on the migration of youth towards urban
areas. Through efficient and effective utilization of national resources, rural entrepreneurs act as
catalysts for economic development and agents of social transformation and change. Enormous
opportunities are available in rural industrialisation, if a person is passionate about being an
entrepreneur. Though challenges like family, finance, poor infrastructure, mall culture are there in
the path of rural entrepreneurship self-motivation and feel of personal achievement can make every
dream a possible thing.

The concern of supply chain visibility is crucial for the organizations that are involved in
delivering the essential services such as electricity. Asset visibility of a firm effects supply chain
practices of a firm. Through the research paper the researchers had tried to understand the factors
that could affect supply chain visibility.The said effect has been studied with reference to
material and product supply chain. An integrated model for supply chain visibility for firm
performance is developed. Established causal relationship has been translated in the form of
hypotheses. Hypotheses has been tested using standard multiple regressions.The study looks at
asset visibility and supply chain visibility as a perspective field of research and presents new
insight into the existing supply chain process and systems.The research gives an insight to
relationship of IT infrastructures for Supply Chain Integration (ITSCI), Supply Chain Process
Integration (SCPI), Focal firm-3PL relational orientation (SCRO) and Internal Integration (II),
with Supply Chain Visibility (SCV).

A robust corporate governance is imperative in creating sound corporate culture of
consciousness, lucidity and openness which in turn enables a company's management achieve
its objectives in a way that maximizes profits. The given studyaims to empirically evaluate
the association of firm profitabilitywith various corporate governance mechanisms, for firms
traded on the NSE 500. The time period for our studyranges from 2013 to 2020 - using
Ordinary Least Squares as the method of estimation. We used two estimates of firm
profitability – Return on Assets (ROA) and Net Profit Margin (NPM). The analysis
established significant favourable association between ROA and independent directors’as a
proportion of the boards, total number of board meetings held, number of board committees
and audit committee presence.With respect to NPM, results showed that it was significantly
and favourably impacted by the proportion of non-executive directors on the boards, total
number of board meetings, total number of board committees prevalent in the company and
firm size. However, board size,audit committee presence and independent directors as a
proportion ofaudit committees indicated a negative impact on NPM.

Social media has been broadly used to search for data and have hypnotised the population to
assemble data concerning COVID pandemics from various perspectives. During this
lockdown, individuals are constrained to stay at home and social media has maintained care
and upheld mindfulness and pandemic updates. On this note, social media marketing has
been a significant subject of conversation during this pandemic. Social media marketing is an
amazing route for associations to arrive at prospects and customers. The most prominent and
more associated with people is utilizing social media networks, the less complex it will be for
the organization to achieve every other promoting objective on the rundown. Today, more
than later in continuous history, social media platforms have become the basic wellspring of
information beating print and other computerized media stages. The persistent COVID-19
pandemic influences each part of our lives, from how individuals contribute their energy,
search, find, and buy things, to the way organizations, brands, and sponsors/advertisers
broadcast and promote their products or services. At the point when people began
contributing more energy at home, due to pandemics, they furthermore began using the web
more, which achieved an abrupt extension in web-based media engagement. Keeping this as a
focus, the current study shows how well social media marketing can help analyse customers’
buying behaviour, especially during this great pandemic.

Accounting Information System which integrates the data of all the departments of the company
helps decision-makers to take accurate, timely decisions based on the data it collects and stores.
Today in this digital era where the majority of the business transactions are happening through
digital mode AIS has gained its importance. AIS has immensely contributed to collecting,
storing, retrieving, and processing data of the company during pandemics at times where digital
means we're the only path to continue the business. In recent times AIS is becoming one of the
tools in improving business efficiency due to its features like quick reporting, integrating data,
low cost. In the past 2 decades, AIS has witnessed tremendous technological change. Today
digital accounting solutions are experiencing new trends coming up like cloud accounting,
artificial intelligence, data analysis, mobile accounting. All businesses are it large or small or
micro has to adopt digital accounting solutions to get accurate financial data, faster decision
making, easy compliance with the law, good cash flow, business transactions without any
obstruction. The review of research done reveals that the contribution towards Indian GDP by
MSMEs is increasing year by year. MSMEs in India is contributing around 48% of the country's
exports and will be reaching 60% soon. Though due to pandemics some of the MSMEs were
forced to shut down yet they are recovering at a faster pace. Today converting into the digital
world has become a necessity for the MSMEs not only to recover but to sustain in the business.
This research paper focuses on the recent trends in AIS, opportunities, and challenges faced by
MSMEs in adopting digital solutions. MSMEs will be always in a dilemma and find challenging
in choosing the traditional accounting method, conventional accounting software, and modern
accounting software with the new trends. The research shows that despite having advantages in
the adoption of upcoming changes in the field of accounting MSMEs still lag in adopting by
facing challenges as to the fulfillment of their day to day requirements

According to the research, clothing with well-known brand names appears to be crucial for
young buyers. Regarding Pakistani young people's brand sensitivity, this study investigated
how two socialization agents influenced the development of Pakistani young people's
comparative importance and sensitivity to brand messages. T-tests and regression analyses
were carried out on participants between the ages of 18 and 24. According to the findings,
social media and peer influence are significant indicators of young people's brand sensitivity,
particularly among boys. According to the study's conclusions, social media is a more
socializing solid agent in today's modern period than in previous periods. According to these
data, young ladies appear to be more brand-conscious than young males in clothing. The data
has been analyzed to emphasize peer pressure and social media advertising to attract a more
youthful demographic.

This article is based on asociological framework and data collection from Tunisian
students in the commercial and administrative affairs in order to analyze their priority
motivations for career choice. We take a particular interest in the study of motivations
in responsibility and professional representation in this field, these learners will be the
guarantors of the faithful image, of objectivity of reporting and ethical behavior. The
study was descriptive in nature and it employed a mixed methods design. Combining
qualitative and quantitative approaches. The study had a sample of 50 respondents
who were purposively selected. An empirical hierarchy of motivations shows that the
interest of these participants to choose a speciality is certainly to advance the cause in
which they are involved, but the primary source of motivation is first and foremost
their career development. In the majority of cases, motivation is an integral part of
their career, while in other cases, interest for commercial and administrative
fieldserves to build up social capital that can be used later in their job.However, our
results are quite far from thisreality: students show themselves to be more focused on
the promise of rapid integration or that of attractive remuneration offered by the
commercial and administrative affairs specialty of than on the regulated aspect
represented by the profession.Theoretical and managerial implications are advanced
highlighting the human, technological and relational sides of the study.

The aim of this study is to investigate the role of stakeholder’s perception towards the
change managers in the petroleum industry of Saudi Arabia. Furthermore, the social
skills, personal qualities and experience and expertise of the managers as a mediator
between the change managers influence and the change management influence is
investigated. This study employs a quantitative methodology for which questionnaires
were distributed to petroleum industry employees, and a sample of 347 responses were
collected for SPSS analysis. The results show that social skills and experience and
expertise mediates between change manager influence and change management. The
personal qualities show insignificant mediation between change manager influence and
change management. This study suggests focus on manager’s social skills and
experience and expertise which leads to effective change management. This study
contributes to the existing body of knowledge in human resource management.

The relationship between flexible HRM, innovative work behaviours, and company
innovation is the topic of this research. A theoretical framework was established based on a
thorough study of current literature to show the relationship between these factors, namely
Flexible HRM, Innovative Work Behaviour, and Company Innovativeness. Flexible HRM (HR
practises flexibility, employee skill flexibility, and employee behavioural flexibility) and
company innovativeness (Product innovation, Process innovation, and administrative
innovation) are all interconnected.

The COVID-19 pandemic sweeping the world has triggered paradigm shifts in the alternative work
arrangements for diminishing the spread of the virus. Suddenly, many IT companies around the
globe are forcing their employees to work remotely. As a result, this has blurred the line between
work and family roles because professional and personal obligations often pull employees in
opposite directions. This research aims to explore the influence of remote work challenges
(Emotional Loneliness, Access to Organizational Resources, Work Family Conflict, Work
Disengagement) on Psychological Well Being.

This research article aims to “To study the impact of key attributes of HR practices on
employee retention of IT employees”. The paper applies data reduction using Reliability Test,
Confirmatory Factor Analysis (CFA) and Multiple Linear Regression on a sample of 270 respondents
drawn from 6 IT companies in Pune and condenses a set of 24 items of key HR practices converted
into six attributes. The present study proposes a model of the impact of key attributes of HR practices
on the employee retention. The study found that recruitment & selection, training & development,
performance appraisal, retaining talent, employee feedback and work-life-balance are impacting
significantly the employee retention. Therefore, IT companies should focus on the above factors to
increase retention of employees. The study investigated the impact of attributes of HR practices on the
retention of the IT employees concluded that performance appraisal had the highest impact on the
retention of the employees’ recruitment &selection, training & development, retaining talent,
employee feedback followed by work-life-balance.

This research was conducted to investigate the impact of job satisfaction (Communication,
Recognition, Work and workplace, Benefits and rewards, Supervisor and management) affect
performance of IT employees. The data of this study was quantitative collected through questionnaire
from 268 respondents from different IT companies of Bengaluru city. The results of the current study
reveal that there is a significant positive relationship between job satisfaction with employee
performance. The study also discusses the recommendation for future research.

The aim of this research paper is to study factors impacting digital payments in India during
the Covid-19 Pandemic. The paper has used Factor Analysis, Confirmatory Factor Analysis
(CFA), Multiple linear Regression, Chi Square Test, T-test ,ANOVA and descriptive statistics
for the purpose of analysis. The paper is analysed on a sample 300 respondents and data was
collected through a structured questionnaire. This study proposed the variables affecting the
digital payments during the pandemic after thorough analysis. The study found that there was
a spike in various digital payments usage for the customers during the pandemic due to
various safety concerns and lockdowns imposed by the government.The results show high
usage of various digital banking services by the customers during the pandemic.

In an expanding economy, information technology has played a critical role in the future expansion of
trade sectors and business practices. The increased usage of smart mobile services and the internet as a new
distribution channel for corporate transactions and international trading necessitates a greater focus on ecommerce
security to reduce fraudulent activity. The advent of information and communication technology has
resulted in numerous alterations in many aspects of a person's everyday life. E-commerce provides several
advantages that increase consumer satisfaction by providing convenience in any location and allowing the firm
to obtain a competitive edge over its competitors. This study foresees the conceptual framework of e-commerce,
tools used in e-commerce platforms along its importance. In last part of the paper discussion done on the factors
obstructing the growth of e-commerce which are considered potential difficulties in a developing economy. In
conclusion, we found that there should be adequate market research and analysis for e-commerce. E-commerce
does not go beyond the basic principles of good business planning and supply and need. E-commerce allows you
to connect to the outside world.

The globalization of capital markets has increased the demand for globally unified accounting
standards. Regulators think that the International Accounting Standards Board's (IASB) International
Financial Reporting Standards (IFRS) provide standardized financial statements. Although a great
number of empirical researches looked into the effects of IFRS adoption, the breadth of these studies
was limited. This article discusses the harmonization of accounting standards and the overall effects
of the implementation of the International Financial Reporting Standards (IFRS) on developing
countries.

Work life and personal life are two sides of same coin. The entry or foreign and private banks
havebrought radical changes in Banking Industry. Increasing work pressure, globalization, technological
change etc.have created issues with both professional and personal life. Work deadlines are getting tighter
andindividuals fail to cope up with expected quality output. Work life balancehas become threat for
employersand employees, both. The banking sector is one which is facing the problem of work life
imbalance.Many atime people involve in reaching to the top work so hard that they miss out the on real
pleasure of life. Theoutput of banking sector totally depends on human resources. Bank employees take pain
full effort to caterto customer needs. This study aims at exploring the concept of work life balance and
identifies the jobrelatedfactors thataffect theemployees’personal life.

Fundamentally, quality early learning programmes prepare children for adulthood, providing them
with the necessary opportunities for social, cognitive, spiritual, physical and emotional development.
Africa has for a long time been disadvantaging its own young people by not providing adequate
resources for the care and education of young children. Some of this emanates from long historical
ties and experiences deliberately created during colonialism.Colonialism and the resultant socioeconomic
suffering of young children are a matter of consideration. Inequalities did create a
childhood of adversity for most black African children across the continent, including inadequate
access to health care, education, social services and quality nutrition. This has and continues to;
undermine the development of our children. It is however important to note that, to a large extent, we
need to take hats off to most African states for their continued attempt to transform their education
system by moving the young children from the peripheral to the center of educational development.
This is despite the presents of socio-economic barriers which disable full execution of their policies
on Early Childhood Education and Development.

The problem of coordination in school counseling for primary school students has
been painstakingly studied by scientists and researchers in education and has shown the actual
contents of the work. We coordinate consultation and essential requirements for principals and
teachers in charge of this work, such as roles, tasks, and responsibilities. Practice shows the role
and influence of educational administrators' education for perception and thinking in coordination
forces.

The aim of this study is to investigate the role of stakeholder’s perception towards the
change managers in the petroleum industry of Saudi Arabia. Furthermore, the social
skills, personal qualities and experience and expertise of the managers as a mediator
between the change managers influence and the change management influence is
investigated. This study employs a quantitative methodology for which questionnaires
were distributed to petroleum industry employees, and a sample of 347 responses were
collected for SPSS analysis. The results show that social skills and experience and
expertise mediates between change manager influence and change management. The
personal qualities show insignificant mediation between change manager influence and
change management. This study suggests focus on manager’s social skills and
experience and expertise which leads to effective change management. This study
contributes to the existing body of knowledge in human resource management.

The Indian banking sector has established a critical platform for the country's
economic progress and wealth formation. The banking system is the pivot around which the
economy of a country revolves. Any economy's backbone is a functioning banking system. The
importance of banks in the growth and development of any economy cannot be overstated.
This does not need to be stated again. Since the liberalization and reforms of 1991, the Indian
banking industry has changed dramatically, and Indian banks have expanded far outside
their traditional regions of operation. One of the important initiatives in a broader reform
agenda was to open up the Indian banking sector to international participation. India
currently allows a total foreign participation in private banks of up to $1 billion

With the advent of internet, it has created an integrally new experience for consumers
regardingcluster of information, comparing the products with its price, quality, quantity and
the possibility ofpurchasing through internet. As the literacy on internet increases the
prospect of online marketing is alsoincreasing in India. It has turned the entire world into a
global village through advanced internet connectwith which the online shopping has a major
tributary in human being. And it has changed the way
ofconsumersbuyingbehaviorofproductsandservicesthroughEMarketing.
Thispaperhasbeenintendedtoexaminethekeyconsumerbehaviorandtherelationamon
gthemine-marketingperspective.Thestudywasconductedin Bangalore City, Delhi and
Ernakulam district. The study was circum scribed to a sample size of 200. This paper also give
direction to improve delivery and advertising web-products &services to achieve objective of
E-marketingandE-commerceinlongrun

Corporate governance norms in India have evolved well over the year’s post-economic liberalization, with SEBI
constituting a number of committees to suggest codes of conduct for good governance of corporate organizations.
Corporate governance has received much attention in the accounting literature, with studies focusing on the
influence of corporate governance on corporate financial performance in selected companies in Bangalore city. The
association between quality of corporate governance and firms' profitability is quite major focus in corporate
governance improvement. Better governed firms might have more efficient operations, resulting in a higher
expected future management. The purpose of this study was to determine the influence of corporate governance on
corporate financial performance in selected companies in Bangalore city. Primary data collected through structured
questionnaire from selected IT companies (Tech Mahindra, TCS, Infosys, Cap Gemini, Caterpillar, and Wipro) in
Bangalore city. Study found that there is a positive correlation between corporate board size, corporate board
composition, corporate policy, corporate independent committees and corporate financial performance. The study
concluded that Organization should choose a sizeable board which is efficient and well informed in matters
corporate governance so as to strengthen their corporate financial performance, organizations should have an
excellent board composition full of individuals with diverse expertise and knowledge so as to enhance better
corporate governance.

The healthcare sector is a complex workplace where human resource management is of vital
importance. The strategic leadership play an important role to direct the diversified workforce
towards achieving the goals of organisation to ensure sustainability and competitiveness. The
current study has highlighted the emergence of strategic leadership in the healthcare sector. A
bibliometric analysis approach has been applied after extracting the date from the Scopus
database in the domain of strategic leadership in healthcare sector. The data after the filtration
has been analysed using VOS viewer and R-studio (Biblioshine). The findings will help in
understanding of the contributions made since 1991 and will be useful to researchers working
in this domain. An upsurge trend has been viewed in the publication of documents in this
domain since the year 2015. With the application of word dynamics and thematic analysis the
study presented the emerging themes in the domain.

The current paper examines the long run and short run relationship between the bank nifty and
other public and private sector banks listed on NSE. market and banking sector. Bank nifty is a
major index on NSE. The data was collected from the official website of National Stock
Exchange and invtesing.com. The nature of data used for the purpose is secondary. An empirical
analysis using everyday data is conducted for 730 days, starting from 2nd January 2017 to 31st
December 2019. Descriptive statistics, Unit root Test, Johansen Cointegration test, Granger
Causality Test, Cointegration analysis and Impulse Response function are applied as major
methodologies for analysis. Augmented Dickey Fuller Tests is applied to examine stationarity of
all the variables, it was found that all the variable series were non stationary.
JohnsenCointegration analysis shows that there is no long-term relationship among the variables.
Granger Causality /Block Exogeneity test is used to identify the short run relationship and found
RET BANK NIFTY, RET HDFC, RET KOTAK and RET ICICI have short run relationship.
Impulse response function was also used to check the impact of one shock on another variables

In regard to the pharmaceutical supply chain, the estimate of counterfeit medicines account for 10 to 15 percent. In underdeveloped nations, counterfeit pharmaceuticals account for 30 percent of total drug sales. According to the World Health Organization (WHO) [1], Counterfeiting has become one of the world's largest and fastest growing illegal businesses and, due to increased production and distribution of counterfeit goods and their ability to be produced in large quantities in a short amount of time, annually it is projected to be worth about 600 billion USD according to the International Anti-Counterfeiting Coalition [3]. The high incidence of counterfeit medications entering the global supply chain has long been a source of concern for the pharmaceutical industry. Counterfeit medications are those that are manufactured or labelled falsely to give the impression of being real, according to the WHO [1]. Because they may contain variable quantities of the active pharmaceutical component or are made in uncontrolled and hazardous circumstances, these counterfeit medications can be harmful, if not fatal, to patients' health [4]. In addition to the negative impact on patients, counterfeit drugs have a direct impact on pharmaceutical businesses’ profits and reputations, since they cannibalise real product markets and tarnish brand image and trustworthiness [5]. To protect human health globally, the WHO, with the help of the IMPACT Group, the European Union, and the G8 combined, is determined to accomplish the aim of combating crime with the help of a digital approach such as blockchain technology. The current paper evaluates the sub factors like regulatory/government support, Industry standard, Policies & Law in terms of international regulation, Mutual trust between the stakeholder on the adoption of BCT technology in pharmaceutical supply chain for counterfeit prevention.

The Industry 4.0 has shown radical changes that impact workers, organizations, and societies in general. Unexpected challenges accompany these changes in cognition, emotion, and behavioral levels. These new challenges put it upon the organizations to address employees' perceptions and deal with rapid technological innovations and concepts of work and new employment. Therefore, this study aims to test the relationship between vitality and Flourishing in the workplacein light of the Industry 4.0. The paper adopts a descriptive-analytical approach to achieve this goal. Business organizations have created a favorable climate in which entrepreneurs and businessmen can develop their businesses to enable organizations to create new jobs. Assisting industrial and commercial institutions, the labor market, businessmen, and workers to achieve the highest possible development levels and adapt to this progress in the workplace, rather than slowing and disrupting the pace of technological advancement

India has the 2nd fastest growing travel market globally. Of this, the online travel market
is growing at the highest pace. In recent years, Indian Government has taken useful steps in this field.
They have introduced IRCTC, online portal for ticket purchasing. Also following the trends of other
countries India railway has installed several ATVM in the major stations to introduce digitalization
for buying local tickets. As digitalization is trying to implement everywhere, but due to different
factors some segment of people are not able to cop-up with this modernization. Also, to increase the
use of plastic money and e-wallet these digitalized systems should be adapted quickly. So, the
primary focus of this research is to evaluate the factors that influence/restrain the consumer behavior
for online ticket purchasing & using ATVM for ticket purchasing in India, thus in the following
sections we evaluate the Indian scenario related to it. To determine the factors, some market research
has been done. For that, questionnaire has been prepared and sample has been selected

Sri Lanka is experiencing a severe economic crisis as a result of the country's depletion of
foreign reserves, which has resulted in shortages of food, fuel, medication, cement, and other
necessary products. Sri Lanka is in the midst of a severe economic crisis as a result of the
country's depletion of foreign reserves, which has resulted in food, gasoline, pharmaceutical,
cement, and other essential supplies shortages. As a consequence of the policy initiatives taken
thus far and the improvement in the COVID-19 situation, the Sri Lankan government is
optimistic that the crisis would be addressed shortly. Even though the circumstances on the
ground and analyses of the government's policy measures imply that Sri Lankans would not
receive economic respite anytime soon, global geopolitical-economic trends, particularly in the
aftermath of the Russia–Ukraine war, suggest otherwise. In Sri Lanka, public resistance to the
government's handling of the matter is steadily growing. The declining economic growth is the
subject of this research study.

The current study aims to highlight the importance of women’s entrepreneurship in the
agricultural sector of Pakistan which provides opportunities for rural women for economic
empowerment and poverty alleviation.Gender inequality and social and cultural constraints are
the main challenges that hinder the economic empowerment and entrepreneurial development of
rural women.The social and economic status of women can be improved through the provision of
agricultural education and training, micro-financing, agriculture extension services and
development of entrepreneurial and leadership capabilities. The development of microenterprises
is crucial for improving the economic well-being of rural women and provides
employment opportunities for the rural community. Gender inequality should be addressed to
uplift the status of rural women and to provide them with basic facilities of education, health and
income. At the Government level, legal, social and economic empowerment should be provided
through legislation to ensure their access to education and earnings.

The study investigates the dynamiceffects of incomeon a new cohort oflabor force byusing real
demography in order to increase investment on human capital. The study constructed three
scenarios such as baseline, typical, and optimistic.In the baseline scenarios,the rate of human
capital investment,which is observed in 2020 remains constant in 2060,whereas, typical and
optimistic scenarios,the rate of human capital increased for each country to median and 75th
percentile.The study computes result for each country separately for 40 years into the future,
from 2020 to 2060, then average out the findings throughout the complete sample, which the
study refers to as the world. Theglobal human capital per worker is computed in absolute terms.
In base case scenario, where investment on human capital remain unchanged, the human capital
per worker increases in the next four decades, primarily due to demographic changes. Human
capital per worker grows somewhere under typical and optimistic scenarios, from around 1.13 to
1.62 and 1.20 to 1.729, respectively. While human capital expands under 50th and 75th percentile
from 0.59 to 0.62 and 0.63 to 0.66 respectively.

Prior studies examine the influence of Firm characteristics and ownership structure on earning
management with competing interests. This research investigates the inconsistent results with a
proposed framework through the interaction effect of ownership structure (concentrated ownership
and institutional ownership) on the relationship between Firm characteristics (firm size and leverage)
and earning management. The study carried out a test using a sample of 139 firms listed on Pakistan
stock exchange from 2008-2019. This study's tests are carried out using the Stata programme and the
fixed effect panel least squares regression model. The results indicates a negative and significant
impact of concentrated ownership on earning management while, firm size, leverage and institutional
ownership shows insignificant relationship with earning management. Additionally, the results seem
to indicate that concentrated ownership diminished the influence of firm size on earning management.
Moreover the relationship between business characteristics and earning management is also
unaffected by institutional ownership.This is perhaps because most businesses in Pakistan are
family-owned and concentrated.

This research article investigates the effects of psychological empowerment on academic staff members’ turnover as mediated by job satisfaction in the higher education sector in an underdeveloped country. Data was collected from 255 academic staff members working at 11 conveniently selected private universities in Kabul, the capital city of Afghanistan. Statistical procedures such as descriptive statistics, reliability, validity, the goodness of fit, and SEM were utilized to analyze the data quantitatively. The analysis results showed that psychological empowerment significantly affected faculty turnover (Beta = -0.448, t = -5.531) and job satisfaction (Beta = 0.718, t = 15.956) in private universities in Afghanistan. In addition, the results indicated that job satisfaction mediated the relationship between psychological empowerment and turnover (Beta = -0.223, t = -3.982).

There is a paradigm shift in the Telecom services world over and no exemption in India too. The telecom sector had been transformed from traditional landline services to broadband, Wi-Fi and subsequently to mobile internet facilities.  Overall the focus had been shifted from basic services to the data services. In order to understand this there is a need to study the requirement of Internet and data services in India and provision of these facilities to rural and remote areas on subsidy through Universal Service scheme by Government of India. This paper first aimed at showing the trends in the telecom and internet services in India, secondly to give a brief picture about various Wi-Fi Hotspot schemes through Universal Service Obligation (USO) fund. Finally the gaps between rural and urban areas have been explained and also the future requirements were forecasted.

The demand for projecting and evaluating the effects of administrative decisions increases as the business continues to undergo transformation. A technique for future examination of a company's economic reports is employed to support and assess such judgments. The format and substance of a company's accounting documents have changed significantly in contemporary decades. The concepts of organisation and the procedures for reporting and auditing are changing drastically along with the expansion of economic interactions. At worldwide accountancy' conventions as well as other expert gatherings, the topic of changing a company's accounting records is frequently brought up. The goal of the project is to advance the idea of creating accounting information for a business to use as a basis for informational decision-making in a changing economic environment. This research tries to emphasise the logic in the economic decision making of the Medium and small scale enterprises (MSEs) financial management which either results to optimization in the financing operations of the MSEs or collapses. In order to study the economic managerial discretion of MSEs in India, numerous parameters had already been recognised. An organised survey has been created and researched on 257 innovators and finance experts of MSEs in northern India. This one was discovered that there is a correlation and influence between demographic characteristics and firm-specific considerations, financial behaviour, financial skills, and revenue growth way of measuring on the economic managerial actions. The study finds that the accounting records summary has a significant impact on how effectively managers make decisions. The management choices made by MSEs enterprises are greatly influenced by other processing parameters such organizational records, the clarity of analyses, and the quality management. The study found that a favourable association among economic accountancy statements and appropriate strategies is mediated by the economic statements' clarity, applicability, and reliability.