This research paper examines the Artificial Intelligence has a transformative role in accounting and financial reporting. It offers accuracy, efficiency and decision making in financial matters. AI technologies perform several tasks like data entry; invoice processing, auditing and reducing human error. But it also has some challenges with data privacy and bias in algorithms. At the end the paper concludes by emphasizing the application of AI implementation is required along with human expertise to survive in the digital innovative world.

In the contemporary technology-driven global economy, economic value is increasingly shaped by knowledge-based assets rather than solely by physical or financial capital. Among these assets, digital skills have emerged as a powerful form of global currency, enabling individuals to participate in global labour markets and allowing economies to enhance productivity, innovation, and international competitiveness. This secondary research paper examines the role of digital skills in India’s emerging digital economy using data drawn from government reports, academic journals, industry publications, and policy documents. The study analyses how digital skills influence employability, economic growth, and global integration, while also identifying key skill areas that are driving digital transformation across sectors. Additionally, the paper explores the opportunities created by digitalisation, such as expanded employment and entrepreneurship, alongside challenges including the digital divide, skill gaps, and unequal access to quality training. The study concludes that sustained investment in digital skill development, supported by inclusive policies, industry collaboration, and continuous learning initiatives, is essential for ensuring long-term economic growth and positioning India as a global hub for digital talent.

Tobacco consumption continues to pose a major public health challenge in India, with cigarette smoking being a leading cause of preventable diseases and deaths. In response, the government has implemented various taxation and pricing policies to reduce tobacco use by increasing product affordability barriers. The present study examines the effect of rising cigarette prices on the buying behaviour of smokers in Mumbai City. It aims to analyze changes in purchasing patterns, consumption frequency, brand preferences, and quitting intentions following recent price increases. The study is based on primary data collected through a structured questionnaire administered to smokers across different socio-economic groups in Mumbai. Statistical tools are used to evaluate the relationship between cigarette price increases and consumer behaviour. The findings indicate that rising cigarette prices significantly influence smokers’ purchasing decisions, leading to reduced consumption, brand switching, and increased intentions to quit. The study also reveals that price increases are more effective among young and low-income smokers. The results highlight the importance of taxation and pricing policies as effective instruments for tobacco control. The study provides valuable insights for policymakers and public health authorities in designing targeted interventions to reduce smoking prevalence and promote healthier lifestyles in urban India.

Artificial intelligence (AI) has become a transformative force in digital retail, fundamentally reshaping how consumers discover, evaluate, and purchase products. AI-powered recommendation engines, predictive analytics, conversational interfaces, and virtual assistance systems increasingly curate personalized shopping journeys. While such technologies enhance convenience, relevance, and engagement, they also raise concerns regarding privacy, trust, and algorithmic influence. This study integrates a conceptual framework with empirical evidence for online clothing shoppers in India. Drawing upon the Technology Acceptance Model (TAM) and the Stimulus–Organism– Response (SOR) paradigm, the research examines how AI-driven personalization influences purchase intention and impulse buying through perceived relevance, trust, emotional engagement, and convenience. Findings indicate that approximately half of respondents have made purchases due to algorithmic recommendations, despite limited awareness of AI’s role in shaping these suggestions. However, perceived irrelevance and ethical concerns remain significant barriers to trust. The study highlights AI’s dual role as both a commercial value creator and a potential ethical risk. Managerial implications emphasize the need for transparent, explainable, and consumer-centric AI implementation strategies.

The integration of technology into governance, commerce, and communication has significantly transformed the legal landscape in India. Technological advancements such as artificial intelligence, digital payments, social media, and data-driven systems have improved efficiency and accessibility but have also created legal, ethical, and regulatory challenges, particularly concerning privacy, security, and accountability. India has addressed these challenges through laws such as the Information Technology Act, 2000, the Digital Personal Data Protection Act, 2023, and intermediary regulations. The judiciary has also played a crucial role, especially by recognizing privacy as a fundamental right and protecting freedom of expression in the digital environment. However, challenges such as regulatory gaps, enforcement limitations, jurisdictional issues, and rapid technological growth continue to create legal uncertainty. This research examines the legal implications of technological advancement in India, evaluates existing frameworks, identifies deficiencies, and suggests reforms. The study highlights the need for a balanced legal framework that promotes innovation while ensuring protection of fundamental rights and constitutional values.

India's economic transformation in the 21st century reflects a shift from traditional employment structures towards innovation driven and flexible economic models to prominent emerging frameworks the Orange economy and the Gig economy, represent significant opportunities for growth ,entrepreneurship and creative partnership .The orange economy focuses on cultural industries ,digital creativity, intellectual property and innovation based enterprises ,while the Gig economy emphasizes flexible, task-based employment models enabled by technology platforms. Recent policy discussions,including insights shared by Finance Minister Nirmala Sitharaman, have highlighted the importance of creative industries and innovation ecosystems in strengthening India’s global economic competitiveness.Additionally ,the post- COVID period accelerated digital adoption,reshaped labour markets and encouraged non-traditional employment structures. This conceptual research paper examines the rise,significance and implications of these economic models within India’s dynamic global environment.The study explores technological drivers, policy perspectives,entrepreneurial opportunities and socio- economic challenges and recommendations for strengthening India's economic resilience through innovation,digital transformation and inclusive growth strategies.

Financial statements provide crucial information about a company’s operations and financial performance, which is analyzed through financial statement analysis. This analysis aims to understand the connections between various financial elements, identify strengths and weaknesses, and forecast future prospects. Financial statements consist of two important statements – the income statement and the balance sheet, along with other useful statements for internal purposes. Trend percentages are a tool for horizontal analysis used to understand changes in financial condition and operational effectiveness over a selected time period. The study of financial statements also involves calculating ratios to assess financial performance. For the purpose of the study, the data collected from secondary sources from the company’s annual reports as well as financial statement analysis journals and books. The collected data is analyzed by using trend percentages and ratio analysis.

Environmental protection has become a critical concern in the present era due to increasing environmental degradation caused by human activities. The attitudes and awareness of young individuals play a vital role in shaping responsible environmental behaviour. This study aims to analyse the attitudes of junior college students towards environmental protection in connection with their level of environmental awareness. The research focuses on understanding how awareness about environmental issues such as pollution, depletion of natural resources, climate change, and ecological imbalance influences students’ perspectives and actions towards protecting the environment. Educational institutions play a significant role in promoting environmental consciousness through environmental education, campaigns, and co-curricular activities. The study highlights the importance of developing positive attitudes among students so that they become responsible citizens who actively participate in environmental conservation. Data collected from junior college students helps in identifying the level of awareness and their willingness to engage in environmentally responsible practices. The findings indicate that increased environmental awareness positively influences students’ attitudes towards environmental protection. Therefore, strengthening environmental education and awareness programmes in colleges can significantly contribute to developing environmentally responsible behaviour among youth and encourage sustainable practices for the protection of the natural environment.

The rising penetration of digital media has transformed consumer awareness and healthcare decision-making patterns. Generic medicines have emerged as a cost-effective alternative, yet their acceptance largely depends on public perception and awareness. In recent years, digital platforms have played a crucial role in influencing consumer attitudes toward pharmaceutical products. This study explores the role of digital technology in enhancing public awareness of government initiatives on generic medicine

The Financial Independence, Retire Early (F.I.R.E.) movement represents a growing personal finance paradigm centered on aggressive saving, disciplined spending, and strategic investment to achieve early retirement. This descriptive study examines the financial behavior and saving patterns of individuals pursuing the F.I.R.E. lifestyle. The research aims to profile participants’ income allocation practices, savings rates, budgeting techniques, investment preferences, and consumption habits. Data were collected through a structured questionnaire administered to individuals actively engaged in F.I.R.E.-oriented communities and financial planning networks. The findings reveal that a substantial proportion of respondents maintain savings rates significantly above conventional benchmarks, often exceeding 40–60% of their annual income. Participants commonly adopt zero-based budgeting, expense tracking systems, and diversified investment portfolios dominated by equities and index funds. Minimalist consumption patterns, reduced discretionary spending, and side-income generation were also prominent characteristics. The study further indicates that financial literacy, long-term goal orientation, and risk tolerance play an important role in shaping financial decisions within this group. By providing a detailed descriptive profile of F.I.R.E. adherents, the study contributes to the literature on contemporary wealth-building strategies and evolving retirement planning behaviors. The results offer practical implications for financial educators, advisors, and policymakers seeking to understand emerging trends in personal financial management.

Environmental, Social, and Governance (ESG) reporting has emerged as a crucial mechanism for assessing corporate sustainability and responsible business practices. In India, regulatory initiatives such as the Securities and Exchange Board of India’s (SEBI) Business Responsibility and Sustainability Reporting (BRSR) framework have significantly increased the emphasis on ESG disclosures. This study conducts a sector-wise comparative analysis of ESG reporting practices among selected Indian companies across key sectors, including banking, information technology, manufacturing, and energy. Using secondary data sourced from annual reports, sustainability reports, and BRSR disclosures, the study evaluates the extent and quality of ESG disclosures. The findings reveal substantial variations in ESG reporting across sectors, with service-oriented sectors exhibiting higher disclosure levels than environmentally intensive sectors. The study highlights sector-specific strengths and gaps in ESG reporting and offers policy and managerial implications for enhancing sustainability transparency in India

Researchers and marketers are paying close attention to the increasing demand for organic products, especially when it comes to comprehending how consumer behaviour varies by the two generations. The purpose of this study is to compare the variables affecting Generation Z and Generation X's purchasing decisions, with a focus on organic goods. The study looks at important factors such price sensitivity, brand trust, product availability, environmental concern and health consciousness. The results show that Gen Z and Gen X customers have quite different buying behaviour and preferences and reasons for making purchases. Gen X tends to prioritize health benefits, environmental concern and are more price sensitive whereas Gen Z priorities, brand trust, environment concerns as well as accessibility and the availability of organic products.

The World Economic Forum is an international institution that convenes political leaders, business executives, policymakers, and representatives of civil society to discuss global economic, political, and social issues. It is non-profit organisation and established by Klaus Schwab in 1987. Davos is very popular a place where economic and political leaders met to exchange views on the direction of the world economy. The Theme of WEF 2025: "Collaboration for the Intelligent Age. The World Economic Forum (WEF) is an international organization headquartered in Geneva, Switzerland, that brings together individuals and political and business leaders each year to discuss significant issues that impact the global economy. The Forum strives in all its efforts to demonstrate entrepreneurship in the global public interest while upholding the highest standards of governance. Moral and intellectual integrity is at the heart of everything it does. Activities are shaped by a unique institutional culture founded on the stakeholder theory, which asserts that an organization is accountable to all parts of society. This paper is thrown the light on the contribution of World Economic Forum in Indian Economy.

This paper examines the historical evolution of the insurance sector through four major regulatory phases—Colonial, Nationalization, Liberalization, and the Digital Era— highlighting the relationship between regulation, ownership structure, and consumer impact. During the Colonial period (1905–1938), legislation such as the Indian Life Assurance Companies Act 1912 and the Insurance Act 1938 shaped a market dominated largely by foreign insurers, while Indian Swadeshi firms struggled to gain consumer trust. The Nationalization phase (1956–1972), marked by the Life Insurance Corporation Act 1956 and the General Insurance Business (Nationalisation) Act 1972, introduced a state monopoly through Life Insurance Corporation of India and General Insurance Corporation of India, ensuring stability and policyholder security but limiting competition and product diversity. The Liberalization phase beginning with the Insurance Regulatory and Development Authority Act 1999 established the Insurance Regulatory and Development Authority of India as an independent regulator and opened the sector to private and foreign joint ventures, resulting in increased competition, innovation, and improved customer service. In the Digital Era (2015 onwards), regulatory reforms by Insurance Regulatory and Development Authority of India and higher foreign direct investment limits have enabled a diverse ecosystem of public, private, and foreign insurers. This phase is characterized by technology-driven transformation, including digital distribution, micro-insurance, and AI-based underwriting, significantly enhancing accessibility and customer experience. Overall, the evolution demonstrates how regulatory reforms and ownership diversification have progressively improved market efficiency, consumer choice, and technological adoption in the insurance industry.

The rapid advancement of digital technologies has significantly transformed accounting and auditing practices worldwide. Artificial Intelligence (AI), cloud computing, data analytics, and automation tools are reshaping traditional financial reporting systems and audit procedures. The emergence of AI-driven financial reporting and automated audit mechanisms has enhanced the efficiency, accuracy, transparency, and reliability of financial information. This research paper examines the impact of AI-driven financial reporting and automated auditing on accounting and audit practices using primary data collected from accounting and auditing professionals. The study also incorporates secondary data from journals, professional reports, and regulatory publications. The findings reveal that digital tools reduce manual errors, improve audit efficiency, and enable continuous assurance models. However, challenges such as ethical concerns, data security, and skill gaps persist. The study concludes that digital transformation is redefining the accounting profession and highlights the need for ethical governance and continuous upskilling.

The rapid expansion of generative artificial intelligence has disrupted traditional copyright frameworks, raising complex legal and ethical concerns. This study explores copyright challenges associated with AI-generated works in India through doctrinal analysis and a stakeholder survey. The research examines issues of authorship, originality, ownership, and use of copyrighted material in AI training. Findings reveal strong stakeholder support for a human-centric copyright approach, greater transparency in AI-generated content, and clearer regulation of training datasets. The study identifies significant gaps in India’s Copyright Act, 1957, and recommends policy reforms aligned with global best practices to balance innovation with protection of creative rights.

This study examines the influence of artificial intelligence (AI) on financial decision-making among Generation Z, defined as individuals born between 1997 and 2012. As a digitally native cohort, Generation Z demonstrates high technological adaptability and early adoption of financial technologies. The study primarily adopts a quantitative research approach supported by existing literature to analyze usage patterns, adoption drivers, perceived benefits, risks, and trust levels associated with AI-driven financial tools. Primary data were collected through a structured survey administered to 178 Generation Z respondents. The findings reveal widespread awareness and moderate usage of AI-based applications such as budgeting tools, investment platforms, and robo-advisors. A majority of respondents reported improvements in financial organization and decision-making efficiency. However, concerns regarding algorithmic bias, lack of transparency, inaccurate recommendations, and data privacy significantly affect trust levels. The study highlights a growing reliance on AI in personal finance while emphasizing the importance of enhanced financial literacy, ethical AI practices, and robust regulatory frameworks to ensure responsible and sustainable adoption of AI-driven financial tools among Generation Z.

This research paper examines the concept of E-Commerce 2.0 and Social Commerce and their growing importance in the digital marketplace. The study focuses on how social commerce has emerged as an extension of traditional e-commerce by integrating social media platforms, user-generated content, and interactive technologies. It highlights the role of social interactions, influencer marketing, and community engagement in shaping consumer behaviour and purchase decisions. The paper also analyses the working mechanism, components, benefits, and consumer behaviour patterns in social commerce.

The present study aims to analyse students’ perception towards innovative teaching methods used in the classroom. The study is based on a survey conducted among students of higher education, and data were collected through a structured questionnaire using Google Forms. Simple percentage analysis was used for data analysis. The findings reveal a positive perception among students towards innovative teaching methods such as the use of technology, project-based learning, problem-solving techniques, buddy learning, storytelling and flipped classroom. Only a small number of respondents expressed disagreement or lack of awareness. The study concludes that innovative teaching methods play an important role in enhancing student engagement and improving the overall effectiveness of the teaching-learning process.

Goods and Services Tax have been introduced and implemented to reduce the complexities and challenges present in the traditional indirect taxes regime. Majority of the old indirect taxes have been subsumed by GST making the experience happier for the taxpayers. But alone this was not sufficient to make the journey of GST comfortable and hassle-free, the government is gradually moving towards technology and automation in this field to make the indirect taxes system seamless and flawless so that the taxpayers don’t have to worry about the filing of GST and at the same time maximum compliance is assured and ensured on their part. In this research paper, we will understand that the technology and software have helped in simplifying the indirect taxes system as compared to older system.

The paper explore the transformative impact of the National Education Policy (NEP) 2020 on library practices within the Indian academic system. The NEP 2020 represents a significant reform aimed at reshaping educational frameworks and consequently influencing library operations, resources, and services critical to supporting academic and research endeavors. I argue that the policy will enhance library practices by fostering digital literacy, improving resource accessibility, and implementing innovative management strategies. Through a thorough analysis of historical library practices in India, I examine how NEP 2020 promotes technological advancements and digital platforms, supplemented by case studies from Indian institutions that exemplify these changes. My findings reveal that NEP 2020 not only facilitates the evolution of library services but also enriches the overall academic ecosystem. The paper concludes by reflecting on the policy's pivotal role in advancing library practices and suggesting avenues for future research and exploration.

The rapid diffusion of artificial intelligence across organizational, educational, and societal domains has fundamentally reshaped how decisions are made, work is organized, and responsibilities are distributed. While AI systems offer unprecedented gains in speed, scale, and analytical capability, their real-world effectiveness is inseparable from the quality of human engagement that surrounds their design, interpretation, and use. This paper contends that preparedness for an AI-driven future cannot be reduced to technological readiness alone, but must be grounded in a human-centric understanding of collaboration between human intelligence and artificial systems. Using a qualitative and analytical research methodology based on a systematic review of interdisciplinary literature, the study integrates perspectives from information technology, social sciences, ethics, and workforce studies to examine how preparedness for human–AI collaboration is currently conceptualized. The analysis reveals that prevailing approaches disproportionately emphasize technical infrastructure and automation capacity, while insufficiently addressing the human competencies required to guide, question, and govern intelligent systems. In response, the paper proposes a Human-Centric Collaborative Readiness Framework structured around four interrelated dimensions: cognitive capability, emotional intelligence, ethical reasoning, and decision authority. These dimensions collectively capture the human capacities necessary to ensure that AI systems are used responsibly, transparently, and in alignment with societal values. By repositioning human intelligence as a central pillar of AI preparedness, the framework offers a structured lens for assessing individual and organizational readiness in AI-enabled environments. The study contributes to ongoing interdisciplinary discourse by advancing a conceptual model that emphasizes collaboration over replacement, responsibility over automation, and sustainability over short-term efficiency. The proposed framework is intended to support educators, organizations, and policymakers in designing strategies that ensure artificial intelligence strengthens human agency and institutional resilience in the evolving digital future.

This paper investigates the reason why numerous commerce students, even with formal finance education, are reluctant to invest their money. “Financial Literacy” pertains to the objective understanding of concepts such as inflation and interest, whereas “Financial Confidence” relates to an individual’s self-assurance in making the right decisions. The study reveals that confidence often plays a more significant role in prompting investment actions than actual knowledge. Research indicates that there is no significant difference in the financial confidence levels of male and female commerce students. The study shows that understanding money is not just about knowing facts. It also involves behavior. Teaching methods need to focus on emotions to help students act on what they know. This report offers a framework for understanding how to transition students from being ”educated” to becoming “active” investors.

Artificial Intelligence (AI) is a branch of computer science. Here, machines are designed in such a way that they can perform tasks which normally require human intelligence such as problem solving, analyzing, decision making etc. Finance is the lifeblood of business. Decisions taken by finance professionals have a significant impact on future prospects of business. AI helps in analyzing huge volume of financial data in just few minutes. Due to advent of AI, the traditional decision-making process has been replaced by AI tools (Machine Learning, Natural Language Processing and Predictive Analysis). This study tries to analyze the impact of AI on enhancing the speed and accuracy of decision making. It tries to find how much finance professionals are dependent on AI for decision making. The study finds that AI tools have helped to reduce human bias and errors, but they can never replace human beings. Just that the roles of finance professionals will evolve from doing manual or routine tasks to being strategic advisors, AI ethic officers, AI product managers, AI auditors, Risk analysts, etc.

This research paper focuses on the psychological effects of online marketing strategies on adolescents, considering their emotional responses and consumer behaviours. In some years, especially after pandemic, marketers are prominently using digital platform to influence consumer choices. Its more common among young individuals who are increasingly active on social media and digital platforms. Adolescents, as a vulnerable demographic, may be particularly susceptible to the persuasive techniques employed in online marketing, such as emotional appeals, influencer endorsements, and targeted advertisements. This study aims to understand how these marketing strategies shape adolescents’ emotions, attitudes, and purchasing decisions. This research study understands the relationship between online marketing content and adolescent emotional responses, as well as the broader implications for consumer behaviour. The findings highlight the critical role of emotional engagement in shaping consumer decisions and underscore the need for ethical considerations in digital marketing targeted at young audiences.

DevOps has become a central approach in contemporary software engineering, aiming to accelerate delivery cycles, enhance system reliability, and foster stronger collaboration between development and operations teams. However, despite its broad adoption, many organizations continue to experience inconsistent results, security shortcomings, and challenges in successful implementation. This study explores enduring research gaps in DevOps through the analysis of three closely connected areas: the absence of unified and standardized frameworks, the fragmented incorporation of security practices, and the limited attention given to organizational readiness. Using a survey-based research methodology supported by a critical review of existing literature, the study evaluates empirical insights gathered from DevOps practitioners across multiple industries in conjunction with prior academic research. The results indicate that current DevOps practices are predominantly driven by tools, security is unevenly integrated across the lifecycle, and organizational readiness remains insufficiently theorized and poorly operationalized. This research advances the field by conceptualizing DevOps as a socio-technical system and by outlining an integrative direction to inform future research and practical adoption. The study further discusses implications for theory building, organizational strategy, and the implementation of secure DevOps practices within post-pandemic, distributed work settings.

This study highlights the importance of entrepreneurial skills and competencies for Library and Information Science (LIS) professionals. These skills are essential due to developments in Information and Communication Technologies (ICT) along with Mobile applications. Shrinking job opportunities in the library sector is another cause to embrace entrepreneurship. Traditionally, LIS professionals were largely employed in academic, public and special libraries. To be relevant, competitive and sustain in this disruptive technological era, diversification and expansion of the job market is very essential. In this context, Entrepreneurship skills plays a vital role in accelerating this diversification. As information becomes a valuable commodity, LIS professionals have the opportunity to create innovative services, products and enterprises which will eventually lead to entrepreneurial culture among LIS Professionals. The paper aims to identify entrepreneurial abilities and examine whether current LIS education prepares students for self-employment, innovation and business opportunities in the information field.

Global business management has experienced dramatic transformation with the expedited evolution of electronic payment facilities and growth in cross-border business. Global trade previously relied heavily on conventional banking networks, which were not just time-consuming but also costly and less accessible. Fintech facilities, blockchain technology, and mobile payment applications have transformed digital payments into an integral force behind global commerce. This paper examines the role of electronic payment systems in the development of cross-border trade and how the technologies have put across a new paradigm in international business administration with special reference to India and US. It aims to highlight opportunities, challenges, and strategic implications of implementing digital payment in overseas markets. Systematic review of literature and secondary data analysis were employed to evaluate global trade flows, fintech adoption patterns, and regulatory problems. Comparative analysis between developed and emerging economies has been presented to understand the different impacts of digital payment solutions. Results show that electronic payments enhance efficiency in international trade since they reduce transaction costs, improve speed, and increase transparency. They also result in higher financial inclusion as SMEs are enabled to participate in global trade. However, regulatory variance, cybersecurity threats, and interoperability issues remain significant impediments. Digital payments are an innovation catalyst for cross-border business management, transforming supply chain efficiency, consumer trust, and cross-border competitiveness. Policy makers and enterprises must collaborate to combat challenges, synchronize rules, and embrace innovation to unlock the full potential of digital payments in cross-border trade.

CBDCs offer today's payment systems an additional layer of efficiency while covering new terrain in financial inclusion and monetary policy enforcement. These benefits are being recognised by central banks worldwide, as well as within their own countries. Turning our attention to India, the Reserve Bank of India has begun taking steps to introduce the Digital Rupee, poised to tackle the challenge of creating a practical and usable sovereign-backed digital currency in the country. India’s digital currency proposals and policy frameworks have raised critical questions about the feasibility of a cashless economy. Implementing a cashless economy policy while reducing costs, enhancing transaction efficiency, and mitigating counterfeiting and other financial manipulation requires thorough consideration. The Bank for International Settlements has consistently challenged policymakers in India to develop a strategy and policy that considers social and legal realities, and how to maximise the chances of reaping the potential benefits of reduced costs. This inevitably raises central questions of social readiness. Designing a CBDC strategy has the potential to instil optimism, but it also raises concerns about the country’s digital policy infrastructure. There are increasing levels of optimism. The country’s robust payment infrastructure and active banking model serve as the foundation for building an economic model for CBDC.

Traditional auditing is increasingly inadequate against the rising complexity of modern corporate fraud. This paper examines the transformative role of Artificial Intelligence (AI) in forensic accounting, focusing on its ability to detect, investigate, and prevent financial deception within the Indian corporate landscape. By leveraging machine learning, anomaly detection, and predictive analytics, AI enables forensic accountants to process massive datasets and identify hidden patterns that manual analysis often misses. Drawing on secondary data and notable Indian case studies, the study demonstrates how AI shifts fraud management from post-event investigation to real-time early warning systems. While AI reduces human bias and enhances investigative precision, it serves as a decision-support tool rather than a replacement for professional judgment. The findings suggest that while AI significantly bolsters corporate governance, its success depends on regulatory support and ethical data practices. The paper concludes that a transition from reactive to proactive AI integration is essential for strengthening future fraud risk management frameworks.

The Indian income tax system has undergone several reforms with the objective of simplifying taxation, improving compliance, and encouraging economic growth. The introduction of the new tax regime has created choices for taxpayers between the traditional regime with deductions and the new regime with lower tax rates but fewer deductions. This study aims to examine taxpayers' perspectives towards the Indian income tax regime and its influence on their financial behaviour such as investment patterns, savings, insurance decisions, and spending habits. The study uses both primary and secondary data. Primary data was collected from 105 respondents using structured questionnaires, while secondary data was obtained from journals, government publications, and reports. The research analyses the relationship between the tax regime and financial decisions of taxpayers. Findings indicate that awareness of the tax regime plays an important role in shaping investment, saving, insurance, and spending behaviour. The study also provides recommendations for improving taxpayer awareness and policy implementation

Edge computing technology is changing rapidly as organizations try to use efficient and intelligent technologies for processing data. From the various literature obtained from recent articles, it can be found that some of the trends related to the future of edge computing are as follows. Edge AI is the term given for the application of artificial intelligence directly to edge devices like sensors, smartphones, cameras, etc., instead of the cloud. Defense surveillance systems need efficient detection of threats in real-time for the security of the nation. However, while using the cloud for surveillance systems, there are many problems related to connectivity. The paper proposes an Edge-Intelligence-enabled framework for the detection of events in real time from smart defense surveillance systems using IoT. Local processing of data from IoT sensors, cameras, and unmanned devices, integrating AI-driven analytics at the edge layer, enables faster detection of anomalies and intrusions and object tracking with reduced dependency on centralized cloud infrastructure. The proposed approach will enhance situational awareness, reduce network congestion, ensure data privacy, and guarantee operational resilience in dynamic and low-connectivity environments. Based on secondary data analysis, architectural design, key technologies, and implementation challenges of this study reveal the effectiveness of Edge Intelligence in strengthening next-generation defense surveillance systems.

This study examines the influence of cultural festivals on tourism development and economic growth in Maharashtra. It explores how festivals attract visitors, promote local culture, and boost hospitality, transportation, and retail sectors. The research will study key festivals such as Ganesh Chaturthi, Pandharpur wari, Diwali, and Navratri, highlighting their role in enhancing regional visibility and economic activities. This will help to understand the cultural significance and its impact on the economy. Moreover, the study highlights how festivals act as platforms for preserving and promoting Maharashtra’s diverse cultural heritage, traditions, and arts, thereby strengthening regional identity and pride

Technological advancements are transforming governance worldwide, and artificial intelligence (AI) has emerged as a key driver of reform in public administration. In India, the Income Tax Department is increasingly leveraging AI to enhance compliance, reduce human discretion, and strengthen taxpayer trust. This paper examines how AI enables income tax compliance in India by exploring initiatives such as faceless assessments, pre-filled returns, data analytics, risk profiling, and automated communication. Practical examples from professional experience illustrate how AI identifies missing information, prevents disputes, and streamlines refunds. While AI improves efficiency and transparency, challenges such as data privacy, algorithmic bias, and digital accessibility require careful attention. Responsible deployment of AI has the potential to make India’s tax system more efficient, fair, and trustworthy

Financial planning is the process of assessing the financial goals of an individual, it is taking money that he is owing, determine life goals, and then take necessary steps in order to achieve goals in the determining period. It is a technique of quantifying a person's requirements in terms of money. This study aims at answering these questions- How can the investor plan for his financial resources? and What is the overview of the investor in short- and long-term goals? For data collection, the researcher has collected primary data by surveying investor's investment objectives and risk profile. The result found that the comprehensive study about each aspect of this topic has shown that the Financial Planning is a dynamic and flexible concept which involves regular and systematic analysis, proper management, judgment, and actions.

The gig economy's growth indicates a significant shift in the modern-day nature of work, employment relationships, and labor market dynamics. Through a thorough review of a range of recent academic literature, industry reports, policy documents, and empirical studies, this research paper analyzes the gig economy's numerous aspects and its implications for the type of employment in the future. Increased flexibility and business opportunities combine with major concerns regarding worker rights, social protection, and income protection in this ever-changing atmosphere, based on the report. The platformization of work, the blurring of traditional employment boundaries and growing tension between innovation and protecting employees belong to the major trends stated in the research.

Air pollution represents the greatest environmental risks to human health. Globally, an annual estimation of premature death due to air pollution is 7.9 to 8.1 million. The Air Quality Index awareness is important for protecting public health, enabling individuals to make decisions about outdoor activities to reduce exposure to harmful pollutants. The Government of India has launched several initiatives to create awareness about the Air Quality Index (AQI), aiming to help citizens understand pollution levels, associated health risks, and necessary precautions. Still the Air Quality Index of Navi Mumbai has been consistently higher since past ten years. This study aims to assess the level of Air Quality Index awareness among people and examine the relationship between AQI awareness and people’s participation in sustainability initiatives. The paper adopted a cross-sectional survey study as research design. Online questionnaires were distributed among 85 respondents of Navi Mumbai area and data collected were analysed through descriptive statistics, Reliability Analysis and correlational analysis in social science research. The study concludes that AQI awareness significantly influences sustainability participation. Enhancing public awareness can therefore contribute to improved environmental outcomes

This study shows how we are learning new skills and how we are updating existing ones to fulfill organizational needs. It can help organizations to become more flexible and innovative especially in the IT sector.As we all know digital technology is changing very fast and companies are adapting digital technology so we have to regularly update our skills to keep up. Technology like Artificial intelligence,automation,data analytic have transformed the skill required in the workplace. Employees are no longer expected to perform only daily routine tasks, instead they must develop critical thinking ability, adapt to constant change and use digital tools in a responsible way. This study highlights the importance of digital skill and ups-killing in preparing the workforce for these evolving demand.Now based on the conceptual review of existing research this study examines the relationship between digital competency development, ethical technology use, and educational reform with reference to Indian National Education Policy (NEP) 2020. It focuses on effective workforce development that depends on continuous learning,responsible digital practices and sustainability employability.

Technological advancement has transformed global interaction by enabling collaboration beyond geographical, political, and economic boundaries. In the digital age, technology serves not only as a driver of economic growth but also as a facilitator of international cooperation, knowledge exchange, and collective progress. From the Indian perspective, the expansion of digital infrastructure, information technology services, and innovation ecosystems has strengthened the country’s engagement with global networks. This secondary research paper examines how technology enables global collaboration and contributes to economic and social progress, with a specific focus on India’s evolving role in the international digital landscape. Using secondary data from academic literature, government reports, and international organisations, the study explores key domains of collaboration, emerging opportunities, and existing challenges. The paper concludes that strategic and inclusive use of technology can enhance India’s contribution to global progress while supporting sustainable development.

The future of commerce and global trade is changing fast because of digital technology, online payments, and advanced supply systems. In India, the pharmaceutical retail sector has also changed a lot due to the growth of online pharmacies and mobile apps that deliver medicines at home. This change has become faster because of E-Commerce 2.0, social media influence, digital payment methods, and the increasing use of Artificial Intelligence (AI) to improve customer services. This research paper focuses on understanding consumer behaviour towards buying medicines online and offline in Mumbai City. The study mainly examines how aware consumers are about both modes and what factors affect their buying decision, such as price, convenience, trust, delivery speed, and customer service. It also highlights the problems faced by consumers while purchasing medicines online as well as offline. The study also connects online medicine buying with important topics like ethical use of AI, digital trade rules, fintech growth, and strong supply chain systems. Primary data was collected through a structured questionnaire and analysed by comparing online and offline purchasing patterns. The findings show that many consumers prefer online platforms because they provide home delivery, discounts, and easy digital payments. However, offline medical stores are still trusted more because medicines are available immediately and consumers can take advice directly from the pharmacist. The study concludes that the future of medicine trade will depend on strong digital rules, safe online payment systems, better digital awareness among consumers, and efficient supply chain management.

In today’s world, characterized by rapid technological advancements, digital literacy and skill development have become crucial for individuals to develop well. Digital literacy and upskilling represent the multifaceted nature of digital literacy, encompassing technical skills, critical thinking, information evaluation, and responsible online behaviour. It then examines the importance of skill development in India, adapting to the evolving digital landscape and securing employment opportunities. The rapid evolution of technological proficiency is no longer optional but a fundamental requirement. The rapid evolution of technologies like AI automation and big data is driving a global demand for workforce transformation, with studies estimating that 50% of employees will need to reskill by 2026. The paper further discusses the challenges and opportunities related to promoting digital literacy and skill development across diverse demographics and populations. Finally, it proposes potential solutions and strategies to bridge the digital divide and empower individuals to become active and informed participants in the digital age.