| S.No |
Particular |
Pdf |
Page No. |
| 1 |
DIPAK GOLHAJI DEVKAR
Abstract:
Green growth drives Vikasit Bharat through sustainable development. This research examines strategies and impacts.
|
|
1-3 |
| 2 |
RANVEERSINGH AJITSINGH PAWAR , DR. D. B. SHINDE
Abstract:
E-commerce is evolving rapidly with trends like AI, Augmented Reality, and sustainability shaping the future.
|
|
4-7 |
| 3 |
DR. SWARN LATA
Abstract:
Banking sector is rapidly embracing technology - driven methods through digital channels these channels like (mobile banking apps, internet banking, social media, and chatbots etc.)
|
|
8-22 |
| 4 |
SANDIP KISAN GETAM
Abstract:
Efficient HRM is crucial for managing diversified organisations. This research examines HRM strategies for diversity, equity, and inclusion.
|
|
23-25 |
| 5 |
DR. JADHAV SUPRIYA UTTAM
Abstract:
The future of innovation is shaped by rapid technological advancements, climate change, and shifting global dynamics.
|
|
26-30 |
| 6 |
Shamal Suresh Jadhav
Abstract:
In the era of digital transformation, Intellectual Property Rights (IPR) serve as the cornerstone for innovation and commercial success.
|
|
31-35 |
| 7 |
DR. SWETA SONALI
Abstract:
Financial management drives Corporate Social Responsibility (CSR) initiatives. This research examines how financial strategies impact CSR in Indian and global firms.
|
|
36-38 |
| 8 |
DR. S. S. THORAT
Abstract:
Entrepreneurship education has emerged as a crucial component of modern education, aiming to equip students with the skills and mindset necessary to navigate an ever-changing business landscape.
|
|
39-43 |
| 9 |
Mr. Devadhe Uddhav Kalyan
Abstract:
This paper provides insight about performance appraisal in the context of Ethical practices. The paper uses review of literature to explore a range of theoretical frameworks to identify the Optimal Performance Appraisal System that is critical to the success of the organizations.
|
|
44-50 |
| 10 |
Apeksha Narayan Nigade , Dr. Ravindra Deshmukh
Abstract:
All facets of the health workforce are impacted by workplace violence (WPV), including the individual provider, the organization, and society.
|
|
51-61 |
| 11 |
Dr. Ashok Nana Mane
Abstract:
In the last two decades, digital markets have drastically transformed how businesses operate, strategize, and expand.
|
|
62-71 |
| 12 |
Prakash Dattatraya Deshpande
Abstract:
Artificial Intelligence (AI) has emerged as a transformative force in the accounting profession.
|
|
72-80 |
| 13 |
Bhokre Manohar Ashokrao , Dr. Sanjay Balu Shinde
Abstract:
Indian agriculture is undergoing a critical transformation under the combined pressure of global economic integration, climate change, technological disruptions, and
changing food consumption patterns.
|
|
81-87 |
| 14 |
Dr. Sanjiv Chaturvedi , Swati Rani
Abstract:
In the 21st century, the transition from classrooms to careers has become a critical challenge as education systems struggle to keep pace with rapidly evolving skill demands.
|
|
88-95 |
| 15 |
Dr. Sanjiv Chaturvedi , Manisha Kumari
Abstract:
In the context of rapid digital transformation, business management practices are undergoing significant changes driven by technological innovation and evolving human expectations.
|
|
96-103 |
| 16 |
Dr. Pravin. B. Gole
Abstract:
In today's rapidly changing Area, while developed nations are being built under the guise of new technologies, humanity has encroached upon natural resources.
|
|
104-110 |
| 17 |
Professor (Dr.) V.B. Bairagi , Prof. Vrushali Avinash Ghodke
Abstract:
The National Education Policy (NEP) 2020 marks significant reforms in India’s education system, aiming to transform India’s higher education system to meet global standards
while preserving national values.
|
|
111-118 |
| 18 |
Rupali G Wakchaure , Dr. Dilip B. Shinde
Abstract:
Environmental sustainability has become an important concern for manufacturing organizations due to increasing environmental issues, regulatory requirements, and growing public awareness.
|
|
119-128 |
| 19 |
Triveni Sanjay Dhus , Professor (Dr) V. B. Bairagi
Abstract:
In the present era of globalization and rapid technological advancement, power distribution companies are facing several new challenges.
|
|
129-142 |
| 20 |
DR. NITIN BHASKARRRAO RAUT
Abstract:
This study explores the entrepreneurial mindset, focusing on unlocking creativity and resilience. It examines the key traits and practices of successful entrepreneurs, offering insights for aspiring entrepreneurs and educators.
|
|
143-145 |
| 21 |
Thirumagal D.
Abstract:
Digital communication has become an integral component of modern organizational functioning. With the increasing adoption of digital platforms, organisations are redefining how information is shared, decisions are made, and relationships are managed.
|
|
146-150 |
| 22 |
Prof. Priti V. Patil
Abstract:
Corporate Social Responsibility (CSR) has gained significant attention globally as businesses are increasingly expected to contribute positively to society beyond their economic
pursuits.
|
|
151-159 |
| 23 |
Dr. Sanjiv Chaturvedi , Sonam Gupta
Abstract:
The rapid growth of FinTech platforms has significantly transformed the landscape of investment decision-making by integrating behavioral interventions known as digital nudges.
|
|
160-169 |
| 24 |
DR. BHOSALE JANARDHAN PANDURANG , DR. SHRISTY JALAN
Abstract:
The auditing profession is on the cusp of a revolution, driven by emerging trends and
technologies such as artificial intelligence, blockchain, and data analytics. This research paper
explores the impact of these technologies on the future of auditing, highlighting the benefits,
challenges, and opportunities for auditors to adapt and thrive. Our study reveals that auditors
must develop new skills and competencies to remain relevant in a rapidly changing landscape.
|
|
170-176 |
| 25 |
MINAL BABAN MEHETRE
Abstract:
Technology is transforming entrepreneurship in India, enhancing access, innovation,
and scalability. This research examines the impact of digital tools on entrepreneurial success,
challenges, and opportunities.
|
|
177-180 |
| 26 |
BHAKTI RAVINDRA JOSHI
Abstract:
Diversity and inclusion (D&I) initiatives in higher education aim to foster equitable
access, representation, and success for marginalized groups. This research assesses Diversity
and inclusion outcomes in Indian universities, identifies best practices, and explores
challenges. A mixed-methods approach combining surveys, interviews, and policy analysis
informs the findings. The study highlights strategies for enhancing inclusivity and measuring
impact.
|
|
181-184 |
| 27 |
DR. S. A. JAGADALE
Abstract:
Financial inclusion refers to the ability of individuals and businesses to access useful
and affordable financial products and services that meet their needs transactions, savings,
credit, and insurance delivered in a responsible and sustainable way. Digital finance the
delivery of financial services through digital channels has emerged as a powerful force
reshaping the financial landscape worldwide. This paper examines the concept of digital
finance, its theoretical basis, and the mechanisms through which it influences financial
inclusion, empirical evidence of impact, associated challenges, and policy implications. The
research shows that digital finance significantly increases access to financial services, lowers
costs, and enhances economic participation, but also presents risks related to digital literacy,
cybersecurity and regulatory readiness. Digital finance has facilitated the integration of rural
economies into the formal financial system, reducing their reliance on informal and often
exploitative financial services. By lowering transaction costs, increasing transparency, and
improving financial literacy, digital finance has contributed to the economic empowerment of
rural populations, particularly women and marginalized groups.
|
|
185-195 |
| 28 |
CMA Dipak N. Joshi , Dr. M. B. Khandare
Abstract:
The Goods and Services Tax (GST) regime changed the landscape of indirect taxation
in India. The Input Tax Credit (ITC) mechanism serves as the backbone of GST. This
paper provides a comprehensive analysis of the availment and utilisation processes of
ITC under GST. The paper examines the legal framework of the ITC, the procedural
aspects of its availment and utilisation, and the challenges associated with it. The
study is based on an extensive review of scholarly papers and articles and an analysis
of responses from 426 respondents. The study reveals that the overall experience of
the respondents in the availment and utilisation of ITC is good. However, significant
challenges in availment persist. These include reconciliation mismatches, blocked
credit provisions, working capital constraints, and technological infrastructure gaps.
It finally concluded with evidence-based recommendations for policy reforms,
technological interventions, and procedural simplifications for seamless ITC
mechanism to enhance GST efficiency.
|
|
196-207 |
| 29 |
DR. A. A JAGADALE
Abstract:
The digital economy has transformed global markets, enabling cross-border transactions,
digital goods and services, and platform-based commerce. While this shift has increased
economic efficiency and innovation, it presents considerable challenges for tax authorities in
enforcing tax compliance. Traditional tax systems struggle with issues such as taxation of
intangible assets anonym zed digital transactions, and inconsistent international tax rules. At the
same time, the digital economy offers unique opportunities: real-time data analytics, automation
of tax reporting, and enhanced taxpayer services. The digital economy has transformed business
operations, posing significant challenges to tax compliance. This paper examines the challenges
and opportunities for tax compliance in the digital economy, highlighting the need for
international cooperation and regulatory reforms.
|
|
208-214 |
| 30 |
MULE SUVARNA SACHIN
Abstract:
This study explores sustainable cost management, highlighting innovations and
practices that drive business growth while minimizing environmental impact. It examines
strategies for reducing costs, enhancing efficiency, and promoting sustainability.
|
|
215-218 |
| 31 |
DR. KATORE RUPALI NAVNATH
Abstract:
This study explores the role of women entrepreneurship in empowering economies,
highlighting challenges, opportunities, and strategies for growth. It examines how women
entrepreneurs contribute to economic development and social change.
|
|
223-225 |
| 32 |
DR. PAYAL PRAKASH OSWAL
Abstract:
This study explores women entrepreneurship in the digital age, highlighting
opportunities and challenges. It examines how digital tools empower women entrepreneurs and
impact business growth.
|
|
226-228 |
| 33 |
MRS. ARCHANA VITTHAL KALE , DR. ANURADHA RAJESH GHUMATKAR
Abstract:
The present study emerging challenges in Total Quality Management (TQM)\\r\\nexamine the key challenges in TQM. This is a strategic approach for improving organizational\\r\\nperformance by continuous improvement. The major challenges in TQM are integration with\\r\\ndigital transformation (Quality 4.0), supply chain complexities and volatility, integration with\\r\\nESG and sustainability mandates, Human capital and skill gap, cultural barriers, data and\\r\\nmeasurement issues, customer expectations, employee’s resistance to change. The organization\\r\\ncan overcome from this challenge through various ways like employee engagement, strong\\r\\nleadership, Quality culture. It highlights how technological advancement and competitive edge\\r\\nneeds integration of traditional quality principle with advanced quality management practices.\\r\\nThe study emphasized the need for adaptive leadership, a strong quality culture, continuous\\r\\nskill development, innovation to overcome from these challenges. Understanding these\\r\\nemerging issues will help organizations and researchers develop more resilient and future ready\\r\\nTQM framework.
|
|
229-234 |
| 34 |
MRS MAYURI B. RAJEBHOSALE , MR PRASHANT S. SALVE
Abstract:
The diffusion of Artificial Intelligence (AI) across professional domains has emerged as a
critical determinant of productivity, decision-making efficiency, and structural
transformation of work practices. While AI-driven tools are increasingly embedded in
professional routines, the extent of their awareness, depth of usage, and acceptance varies
considerably across occupational groups and demographic segments. This empirical study
investigates the awareness, usage patterns, determinants, and constraints associated with
Artificial Intelligence in the professional day-to-day life of working individuals in Pune city.
Employing a descriptive analytical research design, primary data were collected from 120
professionals across information technology, finance, education, healthcare, and
administrative sectors using a structured questionnaire. The study applies statistical
techniques, including descriptive statistics, chi-square tests, and mean score analysis, to test
hypotheses grounded in the Technology Acceptance Model (TAM). The findings reveal
high conceptual awareness of AI but comparatively moderate functional adoption,
constrained by skill inadequacy, ethical apprehensions, data security concerns, and
perceived employment risks. The study contributes to the existing literature by
contextualising AI adoption within an urban Indian professional ecosystem and offers
policy-relevant insights for organisations and regulators to facilitate responsible and
inclusive AI integration.
|
|
235-241 |
| 35 |
DR. D. S. BORKAR, DR. VARSHA D. DASWADKAR
Abstract:
Digitalisation has become a cornerstone of modern public administration, particularly in
taxation. In India, the Income Tax Department has undertaken extensive digital reforms aimed
at improving transparency, efficiency, and taxpayer compliance. These reforms include
electronic filing of returns, online tax payment systems, centralized processing centres, prefilled returns, faceless assessment and appeal mechanisms, and digital grievance redressal
platforms. The present study examines the impact of digital transformation of income tax
administration on tax compliance in India.
|
|
242-250 |
| 36 |
MISS. KANASE JAYSHRI NIVRUTTI
Abstract:
This paper examines the impact of the BAIF Development Research Foundation’s
women-centred Self-Help Group (SHG) programs on rural women’s entrepreneurship in
Maharashtra. Using a mixed-method approach synthesis of BAIF’s internal diagnostic
reports, published case studies, and recent academic literature on SHGs in India the study
evaluates how BAIF’s interventions (group formation, capacity building, micro-finance
linkages, enterprise incubation, and market linkages) influence entrepreneurial activity,
income generation, skills, and socio-economic empowerment among rural women. Findings
indicate that BAIF’s SHG model contributes positively to women’s entry into microenterprises (agri-value addition, solar-dryer food enterprises, producer cooperatives),
improved access to finance and insurance, and enhanced collective bargaining while
constraints persist around scaling, market access, and formal credit for growth. The paper
concludes with policy and program recommendations for strengthening pathways from SHG
participation to viable women-led micro-enterprises in Maharashtra.
|
|
251-260 |
| 37 |
DR. MODHAVE VAISHALI SACHIN
Abstract:
ChatGPT has proven to be an invaluable tool, enabling human-like interactions, and
facilitating knowledge exchange. It possesses the ability to generate coherent and contextually
relevant responses based on the input it receives. In essence, ChatGPT responds to anything in a
conversational manner and provides an output that looks like human writing. However, with the
rapid advancement of medical research, there is an increasing concern that ChatGPT may be
abused to create articles devoid of clinical reasoning and critical thinking. ChatGPT is an
artificial intelligence chatbot from the company OpenAI that enables users to "converse" with it in
a way that mimics natural conversation. As a user, you can prompt ChatGPT by asking it questions
or making requests. The intuitive, free tool has already gained popularity as an alternative to
traditional search engines and as a tool for AI writing, among other things.
|
|
261-269 |
| 38 |
MANDE NISHA PRAVIN , YENDHE BHAKTI RAVINDRA
Abstract:
This study examines the impact of social media on mental health among young adults
that is 18-25 years, focusing on anxiety, depression, and self-esteem. It explores usage patterns,
correlations, and mitigation strategies.
|
|
270-272 |
| 39 |
DR. V. T. PATE
Abstract:
Artificial intelligence is the technological future that happens to make the lives of human
beings a lot easier. It is a booming technological domain capable of altering every aspect of our
social interactions. In education, AI has been seen to have already begun initiating new teaching
and learning solutions that are currently under trial and undergoing restructuring in different
contexts. AI requires advanced infrastructures and an ecosystem of thriving innovators. We are,
therefore, on the threshold of a new era in the way of learning. Researcher has been presented
this research paper, the impact of Artificial Intelligence on Higher Education system. Basically
researcher has been focused the learning-teaching skills, student performance, assessment,
evaluation etc. Artificial intelligence (AI) has been a topic of growing interest and investigation
in various fields, including higher education. This research article explores the impact of AI on
higher education by examining its effects on teaching and learning, assessment, ethics, required
skills, and future careers. The aim of this study is to analyse the influence of AI on higher
education, investigate its impact on the teaching and learning process, examine its effect on
assessment and grading, and predict its influence on graduates' future careers. The results of this
study demonstrate the crucial role of AI in the future of higher education. The findings highlight
the effectiveness and efficiency of AI in equipping graduates with new skills for their future
careers. The study reveals that higher education institutions need to integrate AI more
extensively in their programs to prepare graduates for the future workforce.
|
|
273-281 |
| 40 |
MISS. HEMLATA SHRIRANG CHAUDHARI
Abstract:
This study examines the impact of Artificial Intelligence (AI) on Human Resource (HR)
management, highlighting opportunities, challenges, and best practices. It explores how AI
transforms HR functions like recruitment, employee engagement, and performance
management.
|
|
219-222 |
| 41 |
DR. VISHAL VITTHAL PACHPUTE
Abstract:
The Panchayat (Extension to the Scheduled Areas) Act, 1996 also acknowledged as
PESA was enacted with an aim to extend the mandates of local self-governance that was
implemented through the 73rd amendment in 1992 in the form of Panchayati Raj Institutions
(PRIs). PESA was enacted holding in mind the ethnicity of the people living in Scheduled
Areas and, therefore, empowered the Gram-Sabhas for local self-governance among the tribal
communities. The paper tries to study the present scenario of PESA after two decades of its
implementation and how the Central Act is being adopted by the states in true letter and spirit.
The paper employs descriptive and analytical methods to reach at generalisations. Secondary
sources such as Acts, books and other materials those are available with the Ministry of
Panchayat Raj (MOPR), Government of India are used in the study.
|
|
282-288 |
| 42 |
DR. GOUR GOPAL BANIK , DR. JANARDHAN P. BHOSALE
Abstract:
The rapid advancement of Artificial Intelligence (AI) and Blockchain technology is
reshaping the accounting profession. Traditional accounting systems, based on periodic
reporting, manual verification and centralized control, are increasingly inadequate in a digital
business environment. This conceptual and exploratory study examines how the integration
of AI and Blockchain can redesign accounting practices and professional roles by 2030.
Based on an extensive review of prior literature and recent technological developments, the
paper analyses their impact on key accounting functions, including financial reporting,
auditing, assurance and internal control. AI enables advanced analytics, real-time decision
support and predictive insights, while Blockchain ensures transparency, security and trust
through decentralized and immutable records. A forward-looking conceptual framework is
proposed to explain their synergistic role in creating a continuous and reliable accounting
ecosystem.
|
|
289-298 |
| 43 |
BHAGYASHREE P. KEWARE
Abstract:
Innovation has become a powerful force shaping contemporary society and industry
across the world. Advances in science, technology, and industrial systems have transformed
healthcare and medicine through improved diagnostics, advanced treatment methods,
preventive healthcare strategies, and digital health platforms. These developments have
contributed to longer life expectancy and better quality of life. However, despite rapid progress,
the world continues to face serious global challenges such as environmental degradation,
climate change, public health emergencies, ethical dilemmas, and persistent inequalities in
access to healthcare services.
|
|
299-304 |
| 44 |
DR. MANGESH PHUTANE
Abstract:
Green accounting also known as environmental or sustainability accounting integrates
environmental costs, natural resource depletion, and ecosystem services into conventional
accounting frameworks. Unlike traditional accounting systems that report exclusively
economic outputs (GDP, profits), green accounting adjusts national and corporate accounts to
incorporate environmental impacts and resource depletion, making it an essential tool for
sustainable development planning. In the Indian context, rapid industrialization and
urbanization have challenged sustainable progress, underscoring the importance of accurately
incorporating environmental values into policy, corporate governance, and national economic
planning. Green accounting is a method of accounting that integrates environmental factors
into financial decision-making by incorporating environmental costs into financial results. It
has gained significant importance in recent years due to rising concerns about environmental
sustainability and growing corporate responsibility. The study delves into the adoption of
green accounting practices in India, analyzing their influence on both economic growth and
environmental sustainability. It provides a comprehensive analysis of environmental cost
accounting, natural resource valuation, and corporate sustainability reporting. This research
discusses conceptual foundations, emerging practices, regulatory contexts, roles in
sustainable development, case illustrations, major challenges, and recommendations for
scaling green accounting in India.
|
|
305-316 |
| 45 |
MR. SANTOSH YUVARAJ LANDE
Abstract:
This paper examines the evolution, current landscape, challenges, and future prospects
of startups in India, a significant contributor to the global startup ecosystem. In recent years,
India’s startup environment has witnessed substantial growth, propelled by a young and
dynamic population, rapid technological advancements, and supportive government initiatives.
The study offers a comprehensive analysis of key growth drivers, structural and operational
challenges, and emerging opportunities for future development. By doing so, it enhances
understanding of the startup sector’s socio-economic impact and its transformative role in
fostering innovation, employment generation, and economic growth.
|
|
317-324 |
| 46 |
DR. BHARAT R. BAGUL
Abstract:
India’s economy, labeled as a “developing economy,” in the world. It is facing
several problems with regard to overall development, such as a low rate of development,
unfavorable distribution of income and wealth, rising unemployment, a high proportion of the
rural population living in villages, dependence on agriculture, disguised unemployment in
agriculture, increasing population and the consequent reduction in per capita land holdings etc.
Poverty and unemployment these two factors mainly impacting adversely on economic and
social development of India. Therefore, there is an urgent need to implement systematic
economic or credit programmes to improve the economic condition of such people.
Microfinance is an effective measure to support poor people by providing credit facilities. The
main objective of microfinance is to provide credit facilities to economically weaker sections,
make them self-reliant, and help them overcome poverty. It is essential to develop small-scale
industries and create entrepreneurs. The microfinance sector in India began in 1980, and since
then it has made a significant contribution to the development of the Indian economy. The
major objective of this research paper is to understand the conceptual background of Micro
Finance, to analyze the progress of Micro Finance in India.
|
|
325-338 |
| 47 |
ASST .PROF. SANKET BABANRAO UDHANE
Abstract:
This research paper aims to understand how COVID-19 affected the volatility of the
Indian Equity Market. BSE Sensex and NSE Nifty 50 data has been used for analysis. These
two indices are among the most well-known and widely followed stock market indices in
India. They represent a large part of the Indian equity market and include some of the biggest
and most influential companies. BSE Sensex tracks 30 major stocks, while NSE Nifty 50
tracks 50, covering various sectors and providing a good overall picture of the market's health
and performance.
|
|
339-349 |
| 48 |
SHINDE TEJAS TULSHIRAM
Abstract:
The study examines the impact of recent technology on the banking sector. The study
aims to identify the benefits and challenges of adopting recent technology in the banking sector.
A mixed-methods approach was used, combining both qualitative and quantitative data
collection and analysis methods. The findings of the study highlight the benefits of adopting
recent technology, including improved customer service, increased efficiency, and enhanced
security
|
|
350-353 |
| 49 |
DR. PAWAR D. D.
Abstract:
This research examines the internal preparedness and pedagogical alignment of faculty
members within agricultural colleges in the Pune region concerning the National Education
Policy (NEP) 2020. The study evaluates the existing laboratory infrastructure and the degree
of curriculum flexibility required for multidisciplinary learning. Primary data were gathered
from 51 faculty members through standardized digital assessment tools during the 2024-2025
academic period. The investigation analyzes the willingness of teaching staff to adopt skillbased vocational training modules. Findings indicate that while faculty support for vocational
integration is high, current laboratory facilities are insufficient for advanced technical training.
Statistical analysis identifies a correlation between teaching experience and the speed of digital
technology adoption. Results suggest that institutional investment in ICT-enabled farm
laboratories is a requirement for policy success. The study provides an evidence-based roadmap
for university administrators to implement multidisciplinary reforms. This paper serves as a
baseline for measuring educational transformation in the agricultural sector of Maharashtra.
|
|
354-363 |
| 50 |
DR. SANJAY B. SHINDE
Abstract:
A company audit is a systematic examination of a company's financial statements,
accounting records, and other relevant documents and information. The purpose of a
company audit is to provide an independent and objective assessment of the company's
financial position and performance. Audits are typically conducted by external auditors who
are independent of the company being audited.
A critical, scientific review of accounting records and systems by an independent,
qualified person.
|
|
364-368 |
| 51 |
MR. CHANDRAHAS, , DR. AMBARISH GHOSH
Abstract:
The Indian retail sector has undergone significant transformation in recent years due to
rapid growth in e-commerce, digital payments, and internet penetration. Using secondary data
for the years 2022 to 2025, this study examines the growth of e-commerce in India and its
impact on traditional retail performance. Industry reports, government publications, policy
documents, and reputable business sources served as sources of data. Digital payments, local
convenience, and hybrid retail models are some of the adaptation strategies that traditional
retail continues to employ in spite of the rapid expansion of e-commerce, particularly in urban
markets and essential product categories, according to the study. The paper discusses policy
and managerial implications for sustainable retail development in India and highlights
structural changes in employment patterns, consumer behavior, and sales patterns. Growth of
e-commerce, online retailing, traditional retail, digital payments, quick commerce, the Indian
market, retail employment, and secondary data analysis are some of the key terms.
|
|
369-377 |
| 52 |
SHRISTI PRIYA , DR. TARUN CHAKRAVERTY
Abstract:
This study examines how key financing decisions, including debt maturity profiles,
equity financing, refinancing strategies, and internal fund utilization, determine a firm’s
ability to adjust leverage and maintain stability amidst economic volatility. Departing from
traditional views of capital structure as a static metric, this research conceptualizes capital
structure flexibility as a dynamic financial competence. This distinction is particularly vital
for capital- intensive industries, such as the steel sector, where financial agility is
foundational to survival. While existing literature on Tata Steel Limited has predominantly
focused on the static correlation between leverage and performance, it offers limited insight
into the strategic drivers of structural adaptability. This study addresses this gap by
analyzing how strategic financing choices influence firm-level flexibility over time.
Employing a methodology of regression-based dynamic adjustment models, trend analysis,
and descriptive statistics, the research utilizes secondary data sourced from published
annual reports and financial databases. The findings contribute new empirical evidence to
the fields of strategic corporate finance and financial flexibility, highlighting how specific
financing behaviors facilitate adaptive capital management in the global steel industry.
|
|
378-385 |
| 53 |
NITA SRIVASTAVA1 , DR. TARUN CHAKRAVERTY2
Abstract:
Mutual funds have become a key professionally managed investment option in India,
offering individuals an effective way to participate in financial markets and build long-term
wealth. As financial awareness grows and traditional savings options become less sufficient
for meeting future goals, mutual funds play a vital role in helping investors achieve capital
growth through diversified and professionally overseen portfolios. This study examines the
role of mutual funds in supporting sustained financial growth and explores the demographic
and behavioral factors that influence investor decisions. Data was collected from individual
mutual fund investors through a structured questionnaire and analyzed using descriptive and
correlation methods. The findings show that equity mutual funds are particularly popular
among young and high- income investors due to their higher return potential. Factors such
as income level, investment period, and financial awareness considerably influence investor
satisfaction, with informed and long-term investors expressing greater confidence. The
study concludes by emphasizing the need for improved investor education, encouragement
of long-term investing, and better access to mutual fund services to strengthen their role in
wealth creation in India.
|
|
386-393 |
| 54 |
DR. MUNDE SANJEEVANI DASHRATHRAO
Abstract:
The advent of e-commerce has revolutionized how businesses operate, providing
both opportunities and challenges across various organizational functions. This paper examines
the profound impact of e-commerce on the functional aspects of organizations, particularly
focusing on marketing, sales, customer service, supply chain management, and human
resources. E-commerce has transformed traditional business models, enabling organizations to
reach a global audience, streamline operations, and enhance customer experiences. It allows
companies to leverage digital platforms for marketing campaigns, engage in real-time
communication with customers, and optimize supply chain management through automated
systems. Additionally, e-commerce has introduced new dimensions to human resource
management, requiring organizations to embrace digital tools for recruitment, training, and
performance management. Despite these advancements, challenges such as cyber security
concerns, the digital divide, and maintaining a competitive edge in a crowded online market
remain. This paper explores these changes, provides an in-depth review of the literature
surrounding e-commerce's role in organizational functions, and presents a detailed analysis of
its impact across industries. Through a combination of qualitative and quantitative research
methodologies, this paper aims to highlight how e-commerce influences different functional
areas, identify key drivers of change, and propose strategies for businesses to maximize the
benefits of e-commerce while minimizing associated risks.
|
|
394-402 |
| 55 |
DR VIDYA SANJAY JADHAV
Abstract:
Artificial Intelligence (AI) has astonishingly redesigned client experiences, thusly changing the web business scene. Man-made brainpower headways have disturbed how associations attract with their purchasers, from refined chatbots and redid recommendations to farsighted assessment and sharp chatbots. This nvestigation paper explores the occupation of man-made knowledge in additional fostering the client experience on electronic business stages, breaking down its effect on practical capability, constancy, and purchaser steadfastness. The results show that recreated insight driven game plans determinedly influence redesigning client responsibility and guidelines for trustworthiness, as affirmed by a mixed strategy approach that incorporates outlines and discretionary data. The audit closes with thoughts for utilizing computerized reasoning to verhaul client experiences.
|
|
403-414 |
| 56 |
DR. NIKAM VIJAY BALKRUSHNA, KALOKHE DEEPALI VISHWANATH
Abstract:
Entrepreneurship development has been widely recognized as a crucial instrument for economic growth, employment generation, and balanced regional development, especially in developing economies like India. The Government of India, through various institutional mechanisms, has undertaken several initiatives to promote entrepreneurship, among which the District Industries Centre (DIC) plays a pivotal role at the grassroots level. The DIC conducts Entrepreneurship Development Training Programs (EDTPs) with the
objective of nurturing entrepreneurial skills, enhancing self-employment opportunities, and strengthening the Micro, Small and Medium Enterprises (MSME) sector. This research article presents an evaluative study of Entrepreneurship Development Training Programs implemented by the District Industries Centre (DIC), Pune. The study adopts a descriptive and analytical research design based on secondary data and insights drawn from existing studies, government reports, and program frameworks. The paper examines the structure,
objectives, implementation mechanisms, outcomes, and challenges of EDTPs conducted by DIC Pune. The findings suggest that DIC-led training programs have significantly contributed to awareness creation, skill development, and enterprise initiation among aspiring entrepreneurs. However, issues related to post-training support, access to finance, market linkages, and program monitoring continue to limit their overall effectiveness. The study concludes with recommendations aimed at strengthening entrepreneurship training programs through improved curriculum design, digital integration, stakeholder collaboration, and outcome-based evaluation.
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415-420 |
| 57 |
PROF. DR. GIRI MANISHA SUBHASH
Abstract:
Taxation is one of the most important components of any country’s financial and
economic system. Direct and indirect taxes not only generate revenue for the government but also strongly influence accounting practices followed by business organizations. Accounting acts as a bridge between business activities and taxation laws, as accurate accounting records are essential for correct tax alculation, reporting, and compliance. In recent years, frequent changes in tax laws, especially in indirect taxation hrough the introduction of Goods and Services Tax (GST), have significantly affected accounting systems and practices.
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421-425 |
| 58 |
DR. YOGESH S. MANE
Abstract:
Artificial Intelligence (AI) has emerged as one of the most transformative technologies of the twenty-first century. In the field of accounting, AI is rapidly changing the way financial, cost, and management accounting functions are performed. Traditional accounting systems, which largely depend on manual processes and rule-based systems, are increasingly being replaced or supported by intelligent systems capable of learning, predicting, and assisting in complex decision-making. This research paper aims to study the role of Artificial Intelligence in financial, cost, and management accounting and its impact on decision-making in modern organizations. The study focuses on how AI improves accuracy, efficiency, cost control, forecasting, and strategic management decisions. Using a structured research design, primary and secondary data are analysed to understand the practical application of AI tools in
accounting and their perceived benefits and challenges. The findings indicate that AI significantly enhances the quality of accounting information and supports better managerial decision-making, although issues such as high implementation cost, lack of skilled manpower, and data security remain major concerns. The study concludes that AI is not a replacement for accountants but a powerful support system that transforms the accounting profession into a more strategic and value-oriented function.
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426-433 |
| 59 |
DR. SHANTILAL INDRABHAN GHEGADE
Abstract:
Leadership has traditionally been theorized and represented through hierarchical, authoritative, and predominantly masculine frameworks that privilege power, control, and individual achievement. Such models, deeply embedded in patriarchal social and cultural systems, have shaped not only political and
organizational practices but also literary representations of authority. Feminist literary perspectives challenge these dominant paradigms by foregrounding alternative models of leadership rooted in care, collaboration, ethical responsibility, resistance, and relational power. Literature becomes a crucial space where leadership is not merely exercised through formal authority or institutional position
but emerges from lived experience, emotional intelligence, moral courage, and collective agency.
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434-441 |
| 60 |
MRS. SHINDE RESHMA MANOJ , DR. TAKALKAR S. D.
Abstract:
Self-Help Groups (SHGs) have become crucial to supporting rural development, women's empowerment, and financial inclusion, especially in countries that are developing like India. SHGs are gradually switching from manual bookkeeping to digital financial reporting systems in response to government policies encouraging digitization and the rapid rise of digital technology. The nature, scope, advantages, and difficulties of digital financial reporting techniques used by self-help groups are all examined in this study. The study is entirely dependent on secondary data gathered from books, policy papers, reports from NABARD and other government organizations, published research publications, and trustworthy web sources.
The results show that while issues including low digital literacy, inadequate resources, and opposition to technology change continue to impede its effectiveness, digital financial reporting enhances transparency, accuracy, efficiency, and accountability in SHG operations. The findings indicate that while digital financial reporting enhances accountability, efficiency, accuracy, and transparency in SHG operations, obstacles like low digital literacy, poor infrastructure, and resistance to technological change still prevent it from being implemented successfully. The study provides useful recommendations to improve the sustainability of SHGs and strengthen digital financial reporting procedures.
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442-449 |
| 61 |
DR. JYOTI JALINDER KIRVE
Abstract:
Leadership plays a crucial role in driving overall performance, from shaping organizational culture to increasing employee motivation and influencing them. In the modern business era, effective leadership is no longer limited to authority and control, but also includes emotional intelligence, accountability, adaptability to the environment, and ethical decisionmaking. This research examines the concept of leadership, key leadership qualities i.e. leadership styles, key leadership theories and the impact of leadership on organizational performance and its responsibilities. The study also highlights the challenges and responsibilities facing leaders in the 21st century and suggests strategies for developing
effective leadership skills.
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450-460 |
