EPH-International Journal of Business & Management Science
EPH – International Journal of Business and Management Science is a peer-reviewed, open-access scholarly journal that publishes original research and review articles in the fields of business, management, and related disciplines, with a focus on advancing academic research and professional practice. Journal Information Journal Title: EPH – International Journal of Business and Management Online ISSN: 2208-2190 Published Since: 2015 Language: English Publication Frequency: From 2015-2025:- Quarterly From 2026:- Monthly Publication Format: Online Publisher: Southern Cross Academic Press
A STUDY OF CREDIT RISK MONITORING SYSTEM OF STRESSED SMES ACCOUNTS FOR IMPROVING EFFICIENCY AND SUSTAINABILITY: A CASE STUDY OF YES BANK
This present study aims to investigate the Credit Risk Monitoring system for stressed SME accounts for Yes Bank, particularly the RRR initiative. Through the use of secondary data from the previous quarter, the relevance and outcomes of the initiative can be analyzed, revealing the success of the program out of the total 970 stressed accounts, of which almost 76% were recoveries, reductions, and resolutions. Through this study, the significance of monitoring, interventions, legal proceedings, and technology can be highlighted, together with the problems encountered in legal recoveries, and how the system can be further developed for the betterment of the overall financial condition of the bank through the improvement of the way the SME portfolios are managed.
Copyright (c) 2026 EPH-International Journal of Business & Management Science
GENERATIONAL DIFFERENCES IN JOB SATISFACTION: A COMPARATIVE STUDY OF MILLENNIALS AND GENERATION Z IN THE RETAIL INDUSTRY
The Millennial and Generation Z employees in the Indian retail sector are compared regarding job satisfaction in this paper based on a sample of 914 employees in the Delhi-NCR area. Three dimensions of satisfaction, namely work environment, compensation benefits and work-life balance were measured using a structured questionnaire on a five-point Likert scale. A stratified non-probability method was used in the study to make the two generations equally represented. The independent samples t-tests gave statistically significant difference between generations in the three domains of satisfaction that include work environment (t = 5.129, p < .001), compensation and benefits (t = 4.782, p < .001) and work-life balance (t = 5.647, p = .001). Millennials were found to be more satisfied in all the cases than Generation Z. A one-way ANOVA also showed that job role has a significant effect on job satisfaction (F(3, 910) = 6.921, p <.001). The post hoc Tukey HSD tests revealed that store managers were the most satisfied group of participants, supervisors were the next followed by sales representatives and cashiers with no significant difference between the latter two positions. To further elaborate the analysis, correlation and multiple regression equations were used to evaluate the associations between the dimensions of satisfaction and their combination to determine the overall job satisfaction. The findings showed the existence of strong positive correlations between work environment, compensation, and work-life balance (r =.59- .78, p <.01). The regression results revealed significant correlation of these three predictors in explaining the overall job satisfaction (R2 =.67, F = 612.53, p =.001), with work environment (β=.46) being the strongest predictor than compensation and benefits (β=.32) and work life balance (β=.29). Overall, the findings indicate that both generation and job role significantly shape job satisfaction in retail workplaces. Retail organizations should therefore implement cohort-specific and role-based interventions—for instance, offering greater flexibility, digital empowerment, and psychological safety for Generation Z, alongside career development and recognition opportunities for Millennials. Such targeted HR strategies can enhance employee satisfaction and retention in India’s competitive retail labour market.
DIGITAL INVESTMENT: A SYSTEMATIC LITERATURE REVIEW ON INVESTORS' BEHAVIOUR IN THE INDIAN STOCK MARKET.
This systematic literature review, utilising the TCCM (Theory, Context, Characteristics, Methodology) framework, examines the behaviour of individual stock market investors. For the study, the researcher has a refined set of 50 articles published between 2005 and 2025, primarily selected from Scopus and EBSCO databases. Four research questions focus on theoretical foundations, contextual factors, contents, and methodologies. The findings confirm that investor decisions are not solely rational but are heavily influenced by a range of behavioural and psychological factors, including cognitive biases, personality traits and financial literacy. Theories like Prospect Theory and the Stimulus-Organism-Response (SOR) Model are frequently applied. The review highlights a predominant use of quantitative research methods, with a strong emphasis on statistical models such as Structural Equation Modelling (SEM) and regression analysis. The analysis reveals significant research gaps and suggests future directions. Future studies should also adopt mixed-methods approaches and a cross-cultural perspective to gain a more holistic and globally generalizable understanding. The study concludes that while substantial progress has been made in identifying behavioural patterns, further research is required to understand the complex "how" and "why" behind these phenomena is evolving.
FINTECH AS A STRATEGIC DRIVER OF DIGITAL TRANSFORMATION: BUSINESS MODELS, MANAGERIAL IMPLICATIONS, AND FINANCIAL INCLUSION IN DEVELOPING ECONOMIES
FinTech has not only emerged as a means for financial inclusion but also as a strategic enabler of digital transformation and competitiveness for financial institutions and companies operating in developing countries. This paper examines the effects of FinTech adoption on the efficiency of transactions, optimization of costs, accessibility of credits, and value addition, particularly examining managerial and business implications. This paper uses primary data collected from 100 respondents in the Palghar district of the Mumbai region, using Paired t-tests and ANOVA to examine the effect of FinTech adoption on the number of transactions and the effect of digital literacy on FinTech adoption. The findings indicate that FinTech adoption has a significant effect on enhancing the efficiency of transactions, reducing operational costs, and enhancing the scalability of financial services, particularly among digitally literate individuals. Cybersecurity risks and infrastructure constraints are still challenges for strategic adoption. Through the application of global best practices such as the India Jan Dhan-UPI model, the Kenya M-Pesa model, and the Brazil Caixa Tem model, this paper illustrates how FinTech-enabled business models support performance enhancement and inclusive growth. This paper provides a contribution to management literature by conceptualizing FinTech as a strategic tool for operational efficiency.
DIGITAL INFRASTRUCTURE AND LEARNING OUTCOMES IN INDIA: EVIDENCE FROM DIKSHA AND UDISE+ INITIATIVES
This paper examines how digital infrastructure and platform-based learning have shaped educational outcomes across Indian states between 2016 and 2023. Using a balanced panel dataset combining UDISE+, DIKSHA, and ASER/NAS indicators, the study applies fixed-effects and difference-in-difference models to measure both structural and policy impacts. The results show that states with a higher share of ICT-enabled schools, stronger teacher digital training, and active DIKSHA engagement achieved better learning outcomes, higher enrollment, and smoother transition rates. The effect of teacher training is found to be almost as strong as that of infrastructure, confirming that human capacity complements technology. Early DIKSHA adopters experienced learning gains of around three percentage points after 2018, demonstrating clear policy effectiveness. However, digital progress remains uneven across regions, with rural areas facing access and connectivity gaps. The study concludes that sustained teacher capacity building, local-language content, and rural digital infrastructure are essential for inclusive and effective digital learning under the National Education Policy (2020).
EXPLORING THE SHIFT FROM CONVENTIONAL TO ORGANIC FOOD CONSUMPTION IN MUMBAI DISTRICT
Organic food consumption has increased globally due to rising awareness of health, environmental safety, and food authenticity. However, in India—especially in metropolitan cities like Mumbai—the shift remains comparatively slow. This study investigates the changing consumer behavior toward organic food in the Mumbai District, focusing on awareness, perceived health benefits, environmental consciousness, price sensitivity, trust concerns, and purchase intention. Primary data were collected through a structured questionnaire administered to residents across the district. Descriptive statistical analysis revealed high awareness but low regular purchase levels, primarily due to price barriers and limited trust in organic certification. Attitude towards health and environment strongly influences occasional purchases. The study highlights a clear gap between awareness and active consumption. It concludes with recommendations for policymakers, retailers, and certification agencies to strengthen consumer confidence and promote organic food adoption in Mumbai.
STRATEGIC MANAGEMENT PRACTICES AND ORGANIZATIONAL PERFORMANCE IN COMPETITIVE BUSINESS ENVIRONMENTS
The fact that business is increasingly becoming competitive requires businesses to be under continuous pressure to enhance their performance along with the adaptability to the cloudiness of the markets and its more sophisticated strategies. The ways of strategic management have therefore emerged as critical to enable the organisations to harmonise strategic intent and viable performance outcomes with actual implementation. The proposed research targets at exploring the impacts of the strategic management practices on the organizational performance within a competitive environment and how environmental pressures can be used in improving the strategic management practices. It is a qualitative multiple-case study synthesis research design, which in itself makes use of the available information given in the published open-source case studies in different industries, including banking, healthcare, manufacturing, regulatory bodies, and small and medium-sized businesses. Data analysis was conducted using within case and cross case thematic analysis in order to identify some general trends of strategic management practices and their performance results. The findings indicate that performance of organizations is improved by making strategic management practices cut across planning, implementation, evaluation and adaptation processes. Strategic implementation, management sensitivity to competition pressures and capability was found to be the determinants of financial and non-financial performance. The study finds that strategic management practices are dynamic processes through which organizations will work in competitive environment to sustain performance. The findings are valuable to managers and policy makers who may be keen on improving strategic capability within competitive business settings.
Corporate Governance and IPO Subscription Levels: Evidence from Indian Startups
The modernization of corporate governance has become a cornerstone for ensuring transparency, investor confidence, and sustainable growth in capital markets. In India’s evolving startup ecosystem, the role of governance practices has gained heightened importance as young, innovation-driven firms increasingly access public markets through initial public offerings (IPOs). This study examines how modern corporate governance mechanisms such as board independence, disclosure quality, venture capital and underwriter certification, and intellectual capital reporting shape the subscription levels of startup IPOs in India. Drawing on signaling theory, asymmetric information models, and behavioral finance perspectives, the research develops an integrated framework to assess both financial and non-financial determinants of investor participation. Using a mixed-method approach that combines empirical analysis of post-2016 startup IPOs with qualitative insights from market practitioners, the study provides evidence on how governance modernization influences demand across investor categories (retail, institutional, and high-net-worth individuals). The findings are expected to contribute theoretically by extending IPO and governance literature into the startup financing context of an emerging economy, while also offering practical guidance for entrepreneurs, underwriters, and regulators. The study seeks to align corporate governance modernization with the broader agenda of sustainable capital market development in India.
ANALYSING THE ROLE OF CORPORATE GOVERNANCE IN IMPROVING FINANCIAL PERFORMANCE OF INDIAN COMPANIES
The main purpose of this study is to investigate the impact of corporate governance mechanisms on firm’s financial performance (FP) of Indian companies. This study is based on annual data of 115 companies listed on Bombay stock exchange for the period 2014-2025. The authors have used GLS random effects and fixed effects models to estimate the impact of corporate governance mechanism on firm’s financial performance in India. Also, we have used return on assets, return on equity, earning per share and Tobin’s Q (TQ) to measure firm performance. This research uses a descriptive research design. The results show that board size and independence are unable improve firm performance. Gender diversity show positive impact on firm’s performance and CEO duality showed negative relations with the dependent variables.
PARTICIPATORY COMMUNICATION, EMPOWERMENT, AND SME GROWTH IN RESOURCE-BASED ASIA-PACIFIC ECONOMIES: INSIGHTS FROM PAPUA NEW GUINEA
Purpose: This study examines how participatory communication shapes small and medium-sized enterprise (SME) development in post-mining communities of Papua New Guinea (PNG). Drawing on empowerment theory, diffusion of innovations, and entrepreneurial ecosystem perspectives, it investigates how socio-demographic factors condition perceptions of participatory communication. Design/methodology/approach: A mixed-methods design was employed, combining survey data from 382 respondents in Porgera District with qualitative insights from focus group discussions. Quantitative analysis used chi-square tests and binary logistic regression, while qualitative narratives were thematically analyzed. Findings: Education, income, and age significantly predict positive perceptions of participatory communication, while gender differences were not statistically significant. Community voice emerged as the strongest participatory principle, although inclusiveness and gender equity remained weak. Focus groups revealed that education-built confidence, youth valued dialogue, low-income households felt excluded, and women’s participation was often constrained. The results highlight a participatory paradox: communities value communication, yet systemic inequalities restrict equitable engagement. Practical implications: Policymakers and development agencies should embed participatory communication into SME programs by prioritizing education-based training, financial inclusion, youth engagement, and gender-sensitive participation. Social implications: Participatory communication can strengthen social cohesion by amplifying community voice, empowering marginalized groups, and building trust between communities, institutions, and development actors. Originality/value: This paper contributes to entrepreneurship scholarship by positioning participatory communication as a strategic resource in resource-rich Asia-Pacific economies. It extends empowerment and ecosystem theories while providing rare empirical evidence from PNG, a setting underrepresented in entrepreneurship research.
Small and medium-sized enterprises (SMEs)
INDIA’S BRSR–IFRS SUSTAINABILITY ALIGNMENT AND ITS IMPACT ON ESG REPORTING INVESTOR CONFIDENCE AND SUSTAINABLE CAPITAL FLOWS
The shift towards sustainable finance has been accelerating globally. This has increased the pressure on financial institutions and countries, especially in emerging economies, to align operational and disclosure practices with international standards on ESG. This research investigates India’s Business Responsibility and Sustainability Reporting (BRSR) framework for its alignment with International Financial Reporting Standards for Sustainability (IFRS S1 and S2) along with what drives and what is the outcome of better harmonization of ESG disclosures. Data were collected through a three-pronged analytical framework consisting of gap analysis, investor philosophy analysis and regulatory landscape analysis covering 15 sectors. The research shows that the present BRSR is around 35% aligned to the IFRS S1 and S2 metrics presently. The degree of alignment varies considerably across sectors, ranging from 16% in oil, gas and consumable fuels, to 55% in chemicals. With sector specific tweaks and nine cross sectoral recommendations, 60% alignment potential. The study shows improved ESG disclosures significantly enhance investor confidence, reduces information asymmetry and helps in the flow of capital to sustainable firms. The establishment of regulatory cooperation, capacity-building of institutions, and periodic updating of the framework. The findings help to learn how emerging economies can strategically align domestic ESG frameworks with global standards to generate sustainable finance while remaining contextually relevant.
PERSONALIZED NUTRITION AND DNA-BASED DIETS
This dissertation examines the effectiveness of personalized nutrition interventions informed by DNA-based diets in enhancing health outcomes across diverse populations, addressing a critical gap in understanding how genetic variations influence individual responses to dietary modifications. The research involves the collection and analysis of genetic, dietary, and health data from participants, revealing significant correlations between specific genetic markers and variations in metabolic responses to dietary changes. Notably, the findings indicate that individuals with certain genetic profiles experienced marked improvements in health metrics, such as weight management and metabolic markers, when adhering to tailored dietary recommendations based on their DNA. These results underscore the importance of integrating genetic insights into nutritional interventions, suggesting that personalized dietary approaches could lead to more effective and sustained health outcomes compared to conventional one-size-fits-all dieting strategies. The implications of this study extend to the healthcare sector, advocating for a paradigm shift towards personalized nutrition as a viable solution for managing chronic diseases and promoting overall health. By enhancing understanding of the interplay between genetics and nutrition, this research has the potential to inform clinical practice, empower healthcare providers, and guide public health policies aimed at improving the dietary habits and health of populations worldwide.
Dark Fantasy, Cadbury celebration, Kurkure(etc.) or Sweets: A comparative study
Marketing is convincing and convincing comes through positioning. How do you position your product will establish it in the market. A well positioned product is a guarantee of success of it. Taking the help of creativity one can set up a road for the customer advocacy and helps beating the competition.
IMPACT OF CULTURAL DEXTERITY ON BUSINESS PERFORMANCE: STUDY OF INDIAN COMPANIES IN GLOBAL MARKETS
Cultural dexterity—defined as an organization’s ability to understand, adapt to, and localize across diverse national cultures—has emerged from sidelines to critical determinant of international business success. Such a premise of direct co-relation of Cultural Dexterity competence to Business performance has to be tested by a primary research, along with a proposed Cross cultural difference measuring scale using Culture Dexterity model proposed in this journal. While global literature documents the relationship between cultural adaptation and performance for Western multinational corporations (MNCs), empirical evidence from Indian MNCs remains limited. This study addresses this gap by examining the impact of cultural dexterity on business performance among Indian companies operating in foreign markets, with specific reference to India (domestic market) and Saudi Arabia (foreign market). Using primary data collected 417 respondents across India & Saudi Arabia, through the Culture Wizard (CW) Model dashboard and secondary performance data sourced from AC Nielsen reports (2018–2023), the study measures consumer cultural differences, employee cultural differences, and corresponding cultural adaptation scores. The findings reveal statistically significant cultural differences between domestic and foreign markets and a strong positive correlation between cultural adaptation and business performance. The results empirically establish that Indian MNCs demonstrating higher levels of consumer and employee cultural adaptation achieve superior financial outcomes in foreign markets. The study contributes a structured cultural localization theoritical framework that can serve as a strategic template for Indian MNCs and globalizing startups.
STUDENT PERCEPTIONS OF WORKPLACE ETHICS IN TOURISM & HOTEL MANAGEMENT COLLEGE
Ethics are a critical concern in the tourism and hospitality industry, where practitioners are faced daily with ethical dilemmas pertaining to customer handling, managerial decisions, and organizational practices. This paper presents an investigation into workplace ethics among third-year Bachelor of Tourism and Hotel Management students at different University in terms of perceptions, ethical challenges encountered, and decision-making patterns. A total of 120 students who completed the second-year industry internship were selected by simple random sampling. Data were collected using a structured questionnaire comprising 31 items-20 that assessed perceptions about workplace ethics, 6 that identified major ethical challenges, and 5 that measured ethical decision-making-rated on a 5-point Likert scale. The instrument showed good internal reliability as assessed by Cronbach's Alpha values above 0.70.These results indicated that the majority of students (60.83%) had positive perceptions, 29.16% neutral, and 10.01% negative perceptions of workplace ethics. Specific ethical challenges mentioned most included unclear workplace ethical guidelines (26.7%), unethical practices in handling guests (23.3%), and pressure from the supervisor to act unethically (18.3%). The established patterns in ethical decision-making showed that 26.7% of the students abide by ethical standards even in situations where pressure to act otherwise is high, and 16.7% reported feeling confused when faced with an actual ethical decision. The Chi-square test of independence demonstrated no significant relationship between gender and workplace ethical perception, χ²(2, N = 120) = 0.69, p = .708, thus there were no differences in ethical viewpoints among male and female students. Overall, results show disparate levels of ethical awareness in the students and that academic preparation, as well as internship experiences, both play an important role in shaping their ethical attitudes. The findings of this study provide useful input for educators and industry practitioners interested in enhancing ethics training and making internship environments more supportive within the hospitality industry.
STRUCTURAL DYNAMICS OF WEAVER WELL-BEING: MODELLING THE IMPACT OF SOCIO-ECONOMIC CONDITIONS AND CRISIS FACTORS IN THE TAMIL NADU HANDLOOM SECTOR
The handloom industry in Tamil Nadu is a very important economic and cultural support, but it has serious sustainability problems caused by structural inefficiencies and modernization. This paper uses Structural Equation Modeling (SEM) to examine the multifaceted relationships among demographic profiles, Socio-Economic Factors (SEF), Elements Causing Crisis (ECC), and Social Well-being (SW). The study uses a recursive model to test the direct and indirect channels of influence based on a survey of 1,000 weavers in seven major handloom centres. The findings suggest that demographic factors, in particular age and marital status, are strong predictors of socio-economic status and crisis perception, but gender does not have any statistically significant structural impact. In line with the Resource-Constraint framework, the model indicates that positive socio-economic conditions are very useful in promoting social well-being (β =0.368), which is a buffer to the adverse effects of industry crisis factors (β= -0.098). These results indicate that specific policy interventions are required, which focus on structural asset-building and collaborative modernization to reduce the elements of crisis and guarantee the long-term sustainability of this traditional craft.
FINANCIAL LITERACY LEVEL OF HIGHER EDUCATION ACADEMICIANS: EVIDENCE FROM BENGALURU
Financial Literacy and Financial Discipline lead to Financial Independence. This study examines the financial literacy level among higher education academicians in Bengaluru, focusing on three core dimensions: financial knowledge, financial attitude, and financial behaviour. A structured questionnaire based on OECD and NCFE frameworks was administered to 100 academicians through convenience sampling. Descriptive statistical analysis was employed to determine mean scores, standard deviations, and distribution patterns across items. Reliability of constructs was tested using Cronbach’s alpha, demonstrating satisfactory internal consistency. A t-test was performed to check the significance of the variables. Findings indicate that academicians exhibited a moderately high level of financial attitude and behaviour, while financial knowledge remained comparatively lower. The overall financial literacy index suggested that most respondents fell within the moderate to high literacy band. The study highlights implications for institutional financial capability building, curriculum redesign, and targeted financial education programs.
THE IMPACT OF WELFARE PROGRAMMES ON TRIBAL DEVELOPMENT IN JHARKHAND – CASE STUDY OF NAMKUM BLOCK OF RANCHI DISTRICT
Tribal communities in India remain among the most socio-economically marginalized groups despite decades of policy interventions. Jharkhand, with approximately 26% Scheduled Tribe (ST) population, has been a focal point of multiple welfare interventions aimed at improving health, education, livelihood, infrastructure, and social protection outcomes for tribal communities. This paper investigates the impact of welfare programmes on tribal development in Jharkhand, with a special focus on Namkum Block of Ranchi District. The study posits that targeted welfare programmes positively influence key development indicators such as income, education, employment, and livelihood diversification among tribal households. Employing an empirical analysis based on secondary data from government reports, scholarly research, and scheme evaluations, this research highlights both the achievements and gaps in programme implementation. Results indicate improvements in specific domains such as sericulture income and employment under schemes like MGNREGA, but persistent challenges in programme reach, awareness, and structural implementation inefficiencies. The paper concludes with recommendations for enhancing programme effectiveness and tailoring interventions to local tribal needs.
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PREDICTIVE ANALYTICS FOR CUSTOMER CHURN PREVENTION IN THE RETAIL SECTOR
Customer churn is one of the most critical challenges faced by the retail industry in today’s highly competitive and data-driven market environment. Retaining existing customers is significantly more cost-effective than acquiring new ones, making churn prevention a strategic priority for retail organizations. This research paper explores the application of predictive analytics as a powerful tool for identifying, analyzing, and preventing customer churn in the retail sector. By leveraging historical customer data, transactional behavior, demographic variables, and engagement patterns, predictive models can forecast the likelihood of customer attrition with high accuracy. The study emphasizes the role of machine learning algorithms such as logistic regression, decision trees, random forests, and gradient boosting techniques in churn prediction. A structured research methodology is adopted involving data collection, preprocessing, model development, and evaluation. The results demonstrate that predictive analytics enables retailers to proactively target at-risk customers and implement personalized retention strategies, thereby enhancing customer lifetime value and profitability. The findings highlight the significance of integrating predictive insights into strategic decision-making and customer relationship management systems. The paper concludes by emphasizing that predictive analytics not only supports churn reduction but also fosters long-term customer loyalty and sustainable competitive advantage in the retail industry.
INFLUENCE OF PRODUCT PACKAGING ON IMPULSE BUYING BEHAVIOUR OF WOMEN SHOPPERS IN KERALA
In today’s retail world, product packaging is not just for protection; it also plays a key role in marketing and influences shoppers' purchase decisions. This study examines how various aspects of packaging, such as colour, design, shape, material, and labels, affect impulse buying among women in Kerala. The researcher has gathered data from 400 women shoppers at various organised retail outlets, specifically hypermarkets, using a structured questionnaire. Researchers used SPSS to explore the link between packaging features and impulse buying behaviour, using descriptive analysis, ANOVA, and regression. The results show a strong positive connection between product packaging and impulsive buying behaviour among women shoppers of organised retail shops in Kerala. Among packaging aspects, colour and design had the most tremendous impact, while labelling had a moderate effect. The study concludes that visually appealing packaging triggers emotional responses and encourages spontaneous purchases, underscoring the importance of incorporating psychological design elements into packaging strategies.
Copyright (c) 2021 EPH-International Journal of Business & Management Science
GREEN HOSPITALITY AND THE COMPETITIVENESS OF INDIAN TOURISM: MEASURING THE EFFECTS OF ECO-CERTIFIED HOTELS ON DESTINATION IMAGE, SATISFACTION, AND REVISIT INTENTION
Inorder to maintain a balance between economic growth and environmental sustainability for the rapidly growing tourism industry in India and protect India's unique and fragile cultural and natural resources throughout the country, there is a need for the "greening" of the hospitality industry. The "greening" of the hospitality industry will take place through environmentally friendly practices such as reducing waste, conserving water and energy, and implementing sustainable practices that fit each local area. This paper aims to explore the impact that green hospitality practices within Indian hotels will have upon tourists' perception of the destination's image, their perception of service quality, tourist satisfaction, and behavioral intention (revisit and word-of-mouth). This study will use the Stimulus–Organism–Response (S–O–R) paradigm and Value–Belief–Norm Theory to create a structural model linking perceived green practices (the stimulus), tourists' cognitive and affective evaluations (the organism), and subsequent behavioral responses (response). A survey instrument, using a structured questionnaire, was used to collect data from both domestic and international tourists who had stayed at eco-certified and non-eco-certified hotels in many of India's major tourist destinations, including hill stations, coastal states, and heritage circuits. To evaluate the measurement model, the structural model, compare eco-certified properties to non-eco-certified properties, and examine the mediating effects of perceived value and satisfaction, partial least squares structural equation modeling (PLS-SEM) was applied to the data. This study will contribute to the literature by: (1) providing destination specific evidence related to green hospitality in an emerging market economy where little prior research exists; (2) clarifying the mechanisms through which green hospitality enhances destination competitiveness; and (3) offering a segmentation view of environmentally conscious versus conventional tourists. Managerially, the results of this study provide hotel managers and policy makers with justification for investing in green initiatives, guidelines for developing refined eco-certification standards, and strategic recommendations for communicating that green hospitality can be a competitive advantage for Indian tourism.
THE REPORT: AUSTRALIA TO BAN CHILDREN UNDER 16 FROM SOCIAL MEDIA”: A SYSTEMATIC SENTIMENT ANALYSIS OF MEDIA COVERAGE, SYNTHESIS OF EXPERT OPINIONS, BREAKDOWNS BY POLITICAL LEANINGS OR INTERNATIONAL REACTIONS, LEGISLATIVE TIMELINE & COMPARISONS WITH PAST TECH REGULATIONS & LOOPHOLES AND TECH INDUSTRY COMPLIANCE STRATEGIES
The growing use of the internet is affecting the patterns of interactions, specifically among people of a particular age group. This paradigm shift has many psychological and social implications for the population segment. All such changes have alarmed policymakers and prompted the need for new laws regulating the internet and social media in various parts of the world. Currently, many nations are implementing such regulations. Australia has taken the lead in formally banning social media for children and young people under the age of sixteen. Australia is not alone in this effort; other nations have also begun restricting social media. Formally prohibiting social media use sparked debate among intellectuals in the polity, leading to polemical discussions. The writing of this paper revolves around the analysis of the framing of such laws, focusing on Australia and comparing its differences with those of other nations, including the United Kingdom, the United States (specifically Florida), the European Union, and China. The study targeted the newspapers, Magazines, reports, online articles and blogs between July 2024 and June 2025. The sentiment analysis of such writings ultimately revealed mixed responses regarding the framing of such laws; some policymakers are concerned about safety, while others, who are more welfarist, are discussing the risk of state surveillance. Balancing the arguments, intellectuals underscore the complexity of the issue and the significant challenges involved in regulating online spaces effectively.
IMPACT OF EARNINGS VARIABILITY AND REGULATORY MEASURES ON INCOME SMOOTHING IN INDIAN BANKS: EVIDENCE FROM AN EMERGING MARKET
This study investigates the impact of earnings variability and regulatory measures on income smoothing practices among Indian banks listed on the National Stock Exchange (NSE) during the period 2010–2018. Using Loan Loss Provisions (LLPs) as a proxy for earnings management, the research explores whether Indian banks engage in discretionary provisioning to stabilize profits. Secondary data were obtained from Reserve Bank of India (RBI) publications, bank annual reports, and the CMIE Prowess IQ database. Panel regression techniques were applied to examine the relationships among loan loss provisions, earnings before tax and provisions (EBTP), capital adequacy ratio (CAR), non-performing assets (NPA), total loans (TL), bank size, and GDP growth. The findings reveal that Indian banks employ income-smoothing practices to maintain stable earnings, particularly in years of high profits or increased credit risk. However, Basel III norms and the RBI’s prudential regulations have reduced the extent of earnings manipulation. The study recommends strengthened monitoring and transparency mechanisms to promote fair reporting and ensure financial system stability.
DETERMINANTS OF GOLD PRICE MOVEMENTS IN INDIA
Gold occupies a central role in India’s financial and cultural landscape, serving both as a traditional store of value and a modern investment asset. This study examines the determinants influencing gold price movements in India over the last decade, emphasizing the interlinkages among the Indian Rupee–US Dollar exchange rate, global crude oil prices, and domestic inflation trends. Using monthly time-series data from 2015 to 2025 derived from sources such as the World Gold Council, Reserve Bank of India, and the World Bank, the analysis applies correlation and regression techniques to explore short- and long-term dynamics. The results reveal a strong positive relationship between gold prices and the USD/INR exchange rate, suggesting that currency depreciation significantly raises domestic gold prices. Inflation shows a moderate positive association, while crude oil price fluctuations indirectly affect gold through their impact on inflation and current account balances. The study also compares recent trends in gold and equity markets, noting a simultaneous surge driven by global economic uncertainty, geopolitical tensions, and hedging demand. The findings provide insights for investors, policymakers, and researchers into how macroeconomic factors interact to shape India’s gold market behavior and its implications for portfolio diversification and financial stability.
PSYCHOLOGY IN STRATEGY AND MANAGEMENT: THE INVISIBLE ARCHITECTURE OF DECISION-MAKING
This paper explores the pivotal role of psychology in shaping strategic and managerial decisions across corporate and policy landscapes. While strategy is traditionally framed through logic and data, the human mind—its biases, motivations, and emotional undercurrents—forms the invisible architecture behind every choice. The discussion spans cognitive biases, mental models, and emotional intelligence, illustrating how psychological forces influence strategic thinking, leadership behavior, and cross-cultural management. Through real-world examples from the pharmaceutical industry and global alliances, the paper highlights how empathy, identity, and neuropsychological responses to uncertainty redefine competitive advantage. Ultimately, it argues that mastering strategy and management requires mastering the cognitive, emotional, and cultural dimensions of human behavior.
REVAMPING EDUCATION THROUGH DIGITALIZATION
In this gloomy picture of education in India, the ICT revolution has paved the way to introduce some breakthroughs in different spheres. Today education through digitalization has made tremendous changes in the higher education of the country; Digitalization plays a pivotal role in the economic development of the country. In the present scenario digital transformation in education is one of the important sectors to witness revolutionary changes in the world. The increase in digital technology corresponds with the increase in the use of technology in both virtual and real-life classrooms although many advantages come with digitalized learning. This article tries to present that how the technology brought up changes in recent times through traditional methods was once characterized manually sitting through hour-long to up gradation without any visual presentation. Purpose: The Aim of this paper is to investigate how digitalization could set up in order to be a successfully digitalized education and to examine the demographic and other factors having that influence for an increase in the use of digital technologies in the field of education. Methodology: The researcher collected 100 samples by using questionnaires included demographic profile of respondents and closed-ended questions and open ended questions regarding the factors on a 5 point Likert scale. The study analyzed by using Cramer’s Value and One-Way ANOVAs Test. Findings: The study investigates the status and developmental trends through the application of technology in higher education. The study found that the present student generation is well-versed with computer systems, laptops, i-pads, and smart phones, these innovative e-learning methods of teaching makes the participation of students more in technology,
STRESS MANAGEMENT AND WORK-LIFE BALANCE AMONG KITCHEN STAFF IN LUXURY HOTELS
Generally speaking, this dissertation delves into the complex relationship between how kitchen staff in luxury hotels deal with stress and how they balance their work and personal lives. It’s worth remembering that this particular sector is, in most cases, known for environments that put a lot of pressure on its employees, significantly affecting their overall well-being. The study, employing a mixed-methods approach [citeX], merges quantitative data concerning stress levels and work-life balance metrics with qualitative perspectives gleaned from the lived experiences of the kitchen staff themselves. The insights reveal that when stress management strategies are inadequate, they tend to correlate with increased stress levels and a noticeable imbalance between work and personal life, which negatively impacts both mental health and job satisfaction. Moreover, participants reported that effective stress management techniques, such as emotional support systems and diverse coping strategies, noticeably improved their work-life balance, ultimately contributing to increased overall well-being [extractedKnowledgeX]. These results underscore the need for luxury hotel management to prioritize mental health resources and implement structured stress management programs -- a critical element often overlooked. Now, the significance of this research isn’t confined to the hospitality industry alone; it also contributes to the broader healthcare conversation by underscoring the importance of addressing occupational stress, particularly in sectors characterized by high pressure. By fostering, where possible, a healthier work environment, the findings suggest potential reductions in burnout and turnover rates [citeX], which would enhance employee retention and, of course, productivity. The study not only emphasizes the importance of psychological health within hospitality contexts but also champions the adoption of similar approaches across a range of high-stress professions, positioning stress management as an absolutely vital component of effective employee health strategies within contemporary healthcare discussions.
ASSESSING BLOCK CHAIN’S ROLE IN ENHANCING EFFICIENCY, TRANSPARENCY, AND SECURITY IN INDIAN BANKING
The financial world has been changed by blockchain technology, which improves security, openness, and speed. This research evaluates the block chain’s potential to change the Indian banking system, focusing on its ability to fix flaws, boost security, and help more people get access to money. Leading Indian banks like SBI, Punjab National Bank (PNB), ICICI Bank, HDFC Bank, Axis Bank, and foreign banks like HSBC and Citibank were looked at to see how they integrated blockchain technology., this research highlights real-world applications, operational benefits, and challenges faced in large-scale implementation. The study employs descriptive and exploratory research methodologies, utilizing primary and secondary data collection methods. Surveys, structured interviews, and case studies were conducted with banking professionals, fintech experts, and customers, while secondary data from regulatory reports, white papers, and blockchain implementations was analyzed. This study explores the impact, opportunities, and challenges of blockchain in banking, emphasizing its role in enhancing security and reliability. It highlights research gaps in blockchain adoption, regulatory implications, and financial reporting. Future research should focus on blockchain implementation in banking, regulatory frameworks, and its relevance in emerging economies.Key findings indicate that blockchain significantly enhances transaction security, fraud prevention, operational efficiency, and regulatory compliance in Indian banking. However, technological, regulatory, and infrastructural barriers remain critical challenges. The study emphasizes that in order to speed up adoption, scalable blockchain solutions, regulatory frameworks, and hybrid financial models are required. For blockchain technology to reach its full potential in banking, future studies should examine its scalability and interoperability.
ANALYSING THE DETERMINANTS OF FINTECH ADOPTION AMONG BANKING CUSTOMERS: A STUDY IN THE CONTEXT OF SIKKIM
Financial Transactions have been developing rapidly for the past decade especially in India. Financial Transactions have grown into a Digital space wherein transactions hare being conducted on a Daily basis by the populace Digitally. Government Initiatives like Digital India and the growth in Internet, Smartphone accessibility has been instrumental in leading to a growth in Digital Financial Transactions. During 2023-24 Digital transaction amounting to 18,737 cr, were accounted in India with a CAGR of 44%. However, many factors affecting the adoption and awareness of Digital financial transaction. Therefore, this paper seeks to identify the factors affecting Digital Financial Transaction in Sikkim Alongside it seeks to study the level of awareness of Digital transaction payment gateways in the state of Sikkim. For the purpose of the study the data was collected via self-structured questionnaire among 350 banking customers in all districts of Sikkim. Factor analysis and Hypothesis test have been conducted in SPSS 20.0 software of Data analysis. It was found that there are majorly 5 factors that affect the adoption of Financial Transaction namely Perceived Usefulness, Digital Infrastructure, Reliability, Accessibility and Security It was also indicate that banking customers have a moderate awareness towards Digital Financial transaction payment gateways. The study has indicated that there exists a substantial number of new users of Digital transaction gateways and it also has a good retention rate as there exists a huge existing customer base. This paper enables future studies to expand their knowledge on Digital financial transaction gateways and its relation with economic growth along with explore the differences among various socio-economic groups in the State of Sikkim.
ARE YOU MANAGING PEOPLE OR LEADING THEM?
Today’s business world moves fast, and knowing the difference between managing and leading is more important than ever. Management is about planning, organizing, and making sure resources run smoothly. Leadership, on the other hand, is about inspiring and energizing people so everyone works toward a shared goal. As we deal with today’s complicated organizations, we need to see that solid leadership can spark success, encourage new ideas, and build a great workplace culture. In this piece, we’ll break down the differences between the two roles and show how a management style grounded in leadership can take a business to the next level.