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.

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.

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.

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 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.

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 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