This paper seeks to identify the present trend towards the adoption of digital payments in India. The adoption of digital payment systems has witnessed tremendous growth since the last few years and continues to grow at a very fast pace all around the world. This has led to a decrease in the traditional modes of payment. This phenomena took momentum with the demonetization move in 2016 followed by the pandemic strike in the year 2020. The technology revolution and government initiative of a cashless economy, followed by the demonetization saga has enabled the evolution of multiple non-banking players in the payment space. This paper presents conclusive evidence that the adoption of digital payments reduces the demand for cash. It also discusses how the use of digital payments can further take a leap by adopting certain measures to curb the security & other concerns and also suggests ways to promote it in untapped segments. The paper also highlights the growth of digital wallets and how it has eased the lives of people wherein you can go cashless and conduct hassle free transactions. While these e-wallets have made substantial grounds in the Indian economy system, it becomes eminent to analyze the customers' perception towards these e-wallets. In this paper, the authors’ attempt to analyze the sentiments of digital wallet users in India over its applicati

Big data and artificial intelligence (AI) are being used more frequently in the stock market, opening up new possibilities for trend forecasting and spotting investment opportunities. Big data is the term used to describe the enormous, intricate, and varied data sets that are produced from a variety of sources, including social media, news articles, and financial activities. Contrarily, artificial intelligence (AI) describes a computer system’s capacity to imitate human intelligence and learn from experience. Big data and AI have the ability to completely transform the stock market’s operations, making them more productive and efficient.

The primary goal of this article is to assess white collar crimes, financial fraud through forensic accounting, and the intricacies of the business environment. Forensic accounting is the study of a company's financial accounts using accounting, auditing, and investigation abilities. The purpose of this research piece is to investigate the meaning, nature validation, and prospects in India. Forensic accounting appears to provide the needed solution to the problem of corporate fraud and financial mismanagement. This article examines the notion of forensic accounting, its importance, and its role in addressing the problem of fraud in business organisations

The lines between the physical and digital world are increasingly blurred nowadays. Rapid digitalization is changing the natural environment. It is changing the way we observe, understand and interact with our ecosystem. It is also changing the actions we take on environmental issues. Computers, servers and other electronic devices require large amounts of natural resources. The energy to run them emits high amounts of CO2 and the low percentage of recycling are generating e-waste. Without denying the many benefits brought by these technologies, including for the environment, it is important for users, services providers and policy makers to understand what the impacts are and to learn how we can move greener digital technologies for sustainable development.

Social media is a crucial double-edged sword in the hands of youth, especially the Generation Z. Along with its inherent advantages it has many disadvantages which cannot be ignored at any cost. Social media like Facebook, Instagram, Twitter, Snapchat, and WhatsApp has created a segment of its own encompassing large group of this generation as their vital consumer base. Social media has revolutionized the way people live their lives. The engagement is so strong that it has penetrated cultural and social aspects of individuals. The paper examines and tries to put forward the various perception about social media among Generation Z. It emphasizes both positive and negative outlook of the said media and how it has become an inevitable to life and lifestyle of its users. It provides a sneak peek into the mindset of a generation which is technologically native and highly aware but still chooses to be part of media which have negative impact to many aspects of their lifestyle thus leading to a self-aware parallel life. The paper examines the various perceptions that the Generation Z have about the social media and how it has impacted the way of life in this technological and digital Himalayan tsunami that world has witnessed.

As we know, the educational sector was highly impacted worldwide during COVID-19 pandemic which resulted in the closure of schools. So, COVID-19 acted a major role for digital adoption in education sector. AI chatbot has played a crucial role during pandemic. It brought an evolutionary change in the online learning and teaching process. But yet to make e-learning dynamic and interesting, Chatbots have received limited attention from teachers and students. Hence, there is a need of awareness of chatbot. To address this issue, I propose a research agenda on awareness and usage of chatbot in education sector. In this paper, I focused on e-learning based tool called CHATBOT. It also focuses on teachers as well as students’ perception towards the use of chatbot as a learning and teaching tool

E-learning involves the use of information and communication technology to teach and deliver learning materials and it’s becoming increasingly important in education post covid. Therefore, this study aims to explore the critical challenges that face the current e-learning systems and investigate the main factors that support the usage of e-learning system during COVID-19 pandemic. The need for the Indian educational ecosystem to compete with the fast-growing educational technology market around the world is interlinked with the economic and social evolution of the nation. The paper also necessitates e-learning as a social investment and signifies that government policies for e-learning are the elements that solely define the future of e-learning. Thus, this study is aimed at examining the effectiveness of online learning and the challenges that it presents to pupils’ abilities to learn.

Libraries need to be more active and available online so that the community is aware of the resources that are available to them. Platforms for social media can be used to achieve this easily. Online social interaction is essential, as is reminding everyone of the core values that a library upholds. There would be more potential and return visitors as well as stronger ties with their local communities as a result. Several librarians emphasized the value of having access to e-books, tablets, and e-readers in a manner similar to this. In the upcoming years, the function of libraries will dramatically change due to demographic shifts, a rise in urban migration, and technological advancements. Under the burden of scarce resources, libraries will serve more physically dense and culturally varied communities in the future.

The implementation of digital workplace components allows for the acceleration and success of flexible work, especially in recent times with the rising popularity of hybrid work. As telecom and mobile work arrangements become more widespread with new advancements in digitalization, these flexible models of work are rapidly expanding to new categories of employees and completely modifying working conditions and job quality. The aim of the study was to assess how digitalization affects different dimensions of job quality. This study contributes to deepening our knowledge of the impacts of flexible arrangements of work, providing an analysis of current data on different dimensions of job quality and work–life balance.

The present paper develops an in-depth understanding of the startup ecosystem in the commerce stream of colleges in the Mumbai Region. This study focuses hardships of the entrepreneurial journey with limited guidance and assistance. Where do young founders get their dose of skill and know-how supplements to turn their start-up ideas into reality? Furthermore, the paper reviews and examines the literature available to find different examples of start-up culture in the commerce stream of colleges. This paper also tries to answer some vital questions as to the financial problems faced by startups and whether they will survive. It also explores different types of start-ups and their impact on society.

The development in the Area of digitization has promoted many changes in the field of modern accounting. Artificial Intelligence (AI) is one of the important tool of digitisation which is used to help the industry in meeting the changing expectation of customers, suppliers, vendors and partners by involving new technologies. This Paper examines the use of Artificial Intelligence in Finance and Accounting sector. The Result shows that on Primary level Artificial Intelligence makes the Accounting Professionals free from lower-level repetitive work and improve the focus on providing important information to support business decisions. It also Provides base for improving Accounting Theory, Value Creation and Management Intelligence Mechanism in an organisation. The collaboration of Theory and digital tool like AI promotes the overall development of Accounting Theory. This Study also explain how AI can be used to improve Financial Expertise of Accounting Professional by enabling the processing and automated authorization of documents. This Study aims at analysing Accounting Professional perceptions regarding the main benefits and disadvantages of using Artificial Intelligence in accounting processes

Every organization is highly concerned with what should be done to achieve a high level of productivity through employee motivation using the right kind of incentive. Accordingly the effect of digitisation of financial and non-financial incentives has become a demanding issue in human resource management. Now -a -days , companies are using the electronic media to make payment to staff to reduce glitches and smooth functioning of the organisation. The presence of supply and demand in the labour markets makes organisations to provide rewards that have to be competitive enough to attract and retain a number of competent employees. At core, for the company to actually be effective, it should be able to create an incentive or a reward policy that will be able to cope with the perceived reward of the employees. Considerable amount of attention has been provided to the types of incentives that are and could be most effective for managing performance at an individual level in an organization. Money has always been portrayed as an incentive that motivates, attracts and retains employees to perform better. When withheld, it can also act as a punisher. Money as an effective motivator has been given a lot of importance over the years. At the point when workers are profitable, it can build the organization's income, and thus, an organization may offer motivators to its representatives. Companies are also providing other benefits also like digital health Insurance & HRA in order to look after the staff welfare. Prosperity to workers as salary increases, rewards and enhanced advantages, representatives can turn out to be increasingly inspired and increment profitability. Moreover, this expanded income can result in the organization developing and expediting much more workers.

This paper provides a complete overview to readers about the topic of Central Bank Digital Currencies (CBDC). And gives idea about that introduction of CBDC would affect the country economy, banking sector, financial stability, Privacy of citizens or users and monetary policy in a developing nation India. In this paper, I have mentioned about CBDC Indian centralized E-rupee and right here I have complete analysed examine approximately that Indian E-Rupee whole operating characteristics and features, studied approximately its benefit and risk. Following Points giving idea about and the reasons why a Central Bank (CB) may want to introduce a CBDC. The vast majority of countries central banks are exploring CBDC (Digital Currency) Nowadays between countries and people debate is being Popularise about CBDC benefits and risk. In the chance of Many Central banks issuing digital Currency (CBDC) straight away raises the query of how this new form of money ought to co-exist and engage with existing sorts of money. Will it be capable of compete with already existing online payments Tool? According to this research paper government has launched Digital currency because government intends to reduce the extent use of Cryptocurrency in an economy. This is the completely illusion that CBDC is a Game changer in Payment sector. When the country fails to outlaw crypto currency, questioned if we can't defeat them, should we join them? In this paper determined that the economy will experience inflation as a result of the introduction of the CBDC using the Fisher Quantity Theory of Money. Further, more use of CBDC may affect financial stability through influencing monetary policy. Additionally, the government is restricting the cash transfer, holding of cash Limited UPI payments in order to strengthen the CBDC and safeguard the Monopoly of central bank currency. Digital e-rupee is having less pros and more cons. The introduction of the CBDC may give the impression that the Government does not only want to monopolize centralized currency is now trying to monopolize medium of exchange of centralised currency also. With Despite ongoing research and sporadic pilots, Central Banks have been reluctant to make a CBDC available to the general public. Would it be advantageous?

The aim of present research is to study the concept of digital payment along with impact of COVID-19 on digital payment with special reference on consumer payments, as we all know that people in the economy on first hand use more of cash for any kind of their purchase made and even few digital transaction also by linking the bank account details, but due to the COVID 19 virus which had spreaded across the country made the consumer to use more of the mobile based applications to avoid direct contact with merchants in a view that it transfer the virus, this made a way to analyse growth of digital payment the economy. The research paper is making focus on the problems of digital payment system in India and effects of the system in people and economic system of India. The research paper is also trying to explain the future scope of the Digital payment system as announced in Budget 2023. The secondary research covers some view-points or insights of other researches who contributed their knowledge in related concern. The conclusion of present research paper shows that there is an high increase in use of digital payments services through various applications in India which was not much high before the happening of world-wide pandemic Covid-19.

Digitization is the process in which materials which are in text or any other format (except digital format) converted to the digital format, in computer language it is converted to bits and pixels. It is very important to determine some do’s and don'ts while considering digitization in the educational institution. Before starting digitization in the library one has to have answers for the following questions, the selection of library material, like what to digitize? How to digitize? Where to preserve these materials? And How to provide access to digital resources? Along With these questions one has to do an assessment of the user's or requirement of digitized library resources by the end user. The present paper is the experiential reporting of the activities done for digitization of the St. Andrew’s College of Arts, Science and Commerce library

Digital world has grown into many leaps and bounds as a result of multiple innovations and advances in technology. Post co-vid, there has been a humongous rise in the usage of computers and electronic gadgets. The evolution of information technology (IT) is responsible for the stupendous success of communication through internet, diverse reach of business and global interaction on social media platforms. However, it has also lead to a marginal increase in criminal activities in the cyber world. Cybercrimes refers to the illegal activities that uses a computer network, or a networked device. Most cybercrimes are committed by cybercriminals or hackers to make money. Cybercriminals are individuals or teams of people who use technology to commit malicious activities on digital systems or networks with the intention of stealing sensitive company information or personal data, and generating profit. Cybercriminals range from individuals to criminal organizations to state-sponsored actors. Just as the type of criminal varies, so do their crimes and the methods they use to break the law. This paper describes the reasons as to why hackers commit cybercrimes, differing types of cybercrimes that are committed these days, how it is impacting the salaried people in Mumbai region and possible solutions to mitigate these attacks.

COVID-19 had demoralising effects on almost every sector in its period of existence. It opened a challenge in every form that humankind could contemplate. It has changed the way education is delivered. This paradigm shift has made the teaching community as well as the students face challenges and converting them into opportunities by accepting technology along with the digital world. This paper aims to study and understand educator’s perceptions of the digital world, their Resilience as well as Digital Resilience in these times and how have they evolved during pandemic. There are obvious disparities in teaching pedagogies of teachers across various courses in an institute, but how has the institute ensured that all the Programme Outcomes are attained in totality, is a matter of concern and has formed the basis for this paper. Covid-19 has put focus on educator’s resilience and digital competencies while they deliver their postgraduate programme. Resilience means “an ability to recover from or adjust easily to misfortune or change” (Merriam-Webster) and Digital Resilience is “being more agile by adapting to digital change”. The paper aims to discuss how this pandemic outbreak has influencedteaching of an educator, their participation in the digital world and their ability to accept this digital transformation and challenges faced by them. The paper also tries to emphasise the efforts taken by the institute in ensuring quality and timely learning is being provided to all students without any compromise in delivery and content of the course. This study will try to find out hurdles that could affect digital change and learning support for students to enhance their digital competence.

Information is a nervous system for the teacher and researcher, without the information they cannot teach and generate new information in an academic institute. The information and communication technology tools have changed the mode of communication and availability of information in a digital environment. The main purpose of the study is to investigate the awareness and use of electronic resources among the commerce faculty of University of Mumbai.

Indian textile Industry second largest employment providing sector has several branches like powerloom and handloom. It witnessed both opportunities and challenges as a result of digitalization.3D technology has been used by many developed nation to expand the size of productivity. Bhiwandi is home to many small power loom units owned largely by master weavers. These power loom units employ around 10-50 untrained weavers depending on size of the unit. Economic analysis is used by governments to determine tax rates and evaluate the financial health of the nation or state, provides insight into how markets operate, and offers methods for attempting to predict future market behaviour in response to events, trends, and cycles. The Goods and Services Tax (GST) just over a year ago, India’s biggest ever tax reform, aiming to replace more than a dozen federal and state levies and unify the sprawling economy. While big firms have shaken off the effects of the change and are set to gain from a uniform tax regime, small businesses across the country are still hurting. Main aim of the study has been carried out to analyze the specific problems and prospects of power loom industry of Bhiwandi from GST. Around 400 worker respondent and 30 Owners / Managers were part of the Case Study. Study found that though the nature of work and the process remain almost same but GST has got several economy impacts on powerloom industry. Cost of raw material has increase after GST. To keep parity of selling price the labour engaged in the process were less paid compared to pre GST regime.

Digital marketing which is also known as online marketing is a marketing strategy that targets customers through various internet platforms. Like any other marketing tool, digital marketing too requires adequate planning of financial investments needed and the expected response from customers. Thus keeping in mind the foresight of extensive profits, research is necessary to ensure a better launch of digital marketing for which pilot study can be a great rescue. Pilot study is one of the most essential elements of an effective study design. A pilot study which is also known as the Preliminary study or Feasibility study is a kind of tiny version of a full fledged research study as it is performed as a pre-test before the actual research is conducted to ensure reliability and quench the doubts arising in the research process. Pilot studies can be included in diversity, that is, for data that may be in the nature of qualitative or quantitative or both, namely, mixed methods of research. There is always a possibility that our research involved with the start ups or innovations may not work as per we plan, thus to reduce the risk of the unforeseen events and outcomes, one can make use of the pilot study to minimize or avoid the disasters or expenditures that may arise in the course of conducting such research before we undertake digital marketing. It is believed that a successful pilot study may not assure direct success of projects, but it certainly does aid us to acquire and follow corrective measures and techniques that are needed to perform it successfully.

Teaching gig is the modern word for today’s scenario of teachers. Teaching gig is very helpful for increasing the labor force in the teaching field but not by choice its acceptance. Teaching is a more preferred occupation as nursing, personal health care work and aganwadies. So teaching gigs somewhere create good opportunities for women but create lots of limitations for males. I can’t say that teaching gig help full for direct increment in National Income but it give a platform for the high labor force and an increase in individual income and consumption power of teachers.

As a result of digitalization, the global restaurant industry has transformed over the past decades. Embracing technological advancements has allowed many restaurants to enhance efficiency and meet consumer demands in an increasingly digital age. Digitalization in restaurants can be seen in both physical spaces and the online world. One of the ways that embracing technology has helped restaurants' physical spaces run more efficiently is by using self-ordering kiosks, which can gather useful customer data, reduce labor costs, and lower the amount of incorrect orders. In 2020, the global interactive kiosk market value reached 26.63 billion US dollars, a figure that was predicted to grow in the future. This feature of restaurant services became especially important during the coronavirus (COVID – 19) pandemic due to health and hygiene concerns making personal interaction between restaurant workers and customers less possible. The same can be said for the use of contactless payments. The industry has seen the rise of digital technologies. This paper presents an overview on current developments in the restaurant industry and based on an analysis of current digital services, it derives some implications for future directions. Among the observations are that restaurants need to cover more touch points, provide more individualized offerings and strive for more automation as well as integration of their systems.

The use of virtual card over physical bank card has increased in the recent decade. Financial inclusion facilitates access to financial services. The purpose of this study is to evaluate antecedents of usage of virtual cards in Mumbai Region. Structural equation modelling (SEM) using SMART PLS have been used for the current study. It is seen that effort expectancy, hedonic motivation, performance expectancy, security, and social influence on Behavioural intention of virtual card. Further studies can be conducted using moderating constructs and building a higher order construct

Education is the most effective tool for any nation to advance in all areas. Education teaches about our glorious past and amazing future advancements. It teaches about science, art, and literature. Education imparts moral values. Education, in general, shapes a person. The New Education Policy was initiated by the Ministry of Human Resource Development (MHRD) under the steering of Prime Minister Narendra Modi. The National Education Policy 2020 was discharged on 29 July 2020, when it had been approved by the Union cupboard. The New National Education Policy (NEP, 2020) replaces the 34-year-old National Education Policy (NEP) that was developed in 1986.The new National Education Policy 2020 could be a step in the right direction toward improving the country's education system. It's a daring and bold policy that seeks to cause a radical transformation of the education system over future decades. A significant emphasis was put on the digitization of education. Institutions like NITs and IGNOU would research how to maximize the benefits of online education. Online platforms like SWAYAM and DIKSHA will be reinforced with new content and assessments to make the experience seamless. There is also talk about creating virtual labs where students can apply in-class teaching. All in all, this is a necessity as the world goes digital.