Current Issue

This study investigates the stock market awareness and investment behaviour of youth in Dindigul District, Tamil Nadu, India. Using a structured questionnaire-based survey, primary data was collected from 121 respondents aged 18 to 35 years. The research examines multiple dimensions including awareness levels, information sources, Demat account ownership, investment motivations, risk tolerance, portfolio preferences, broker satisfaction, and investment outcomes. The findings reveal that while a majority of respondents possess moderate awareness about the stock market, actual investment activity remains limited, with a significant proportion having invested for less than one month. Social media and peer networks are the dominant sources of financial information. Most respondents exhibit moderate to low risk tolerance and prefer long-term wealth creation as their primary investment motive. The study highlights critical gaps in formal financial education and provides actionable recommendations for improving financial literacy among youth in semi-urban districts. Keywords: Stock Market, Investment Behaviour, Youth, Dindigul, Financial Literacy, Demat Account, Risk Tolerance

The shift from "women's development" to "women-led development" is a major way India is looking at development and growth. Women were previously mostly viewed as beneficiaries. They are now being recognised as leaders in the economy. This is closely linked to the broader national vision of Viksit Bharat 2047, in which India aspires to be a developed nation by 2047, the 100th year of independence. Financial inclusion is one of the ways to achieve this. By opening bank accounts, loans, mobile money and self-help groups, the government aims to boost women's participation in particularly in rural India. This paper examines the impact of financial empowerment and government schemes are influencing social and economic participation of rural women. The study entirely relies on secondary sources such as policy documents, national surveys, reports and academic research. It examines the initiatives like PMJDY, NRLM and PMMY, and how they have increased women's access to bank accounts, loans and group-based savings systems.The results reveal that a large proportion of women now have bank accounts, access to credit, and belong of SHGs. This is definitely progress. But at the same time there are underlying problems such as caste differences, income inequality, lack of access to technology and employment opportunities still pose barriers. Due to these structural issues, financial inclusion cannot lead to empowerment empowerment. We need further changes in markets, care work arrangements, and institutional support. By connecting women-led development to broader issues of inclusive growth, this paper contributes to recent debates on gender and emerging economies.
Keywords: Women-led development, Financial inclusion, Rural India, SHGs, Digital finance, Inclusive growth, Viksit Bharat 2047.

This research focuses on the entrepreneurial business skills of dairy-based Micro, Small, and Medium Enterprises (MSMEs) in the Tenkasi District of Tamil Nadu, with a particular focus on uncovering the primary factors that drive their development, sustainability, and competitiveness. Although most of the earlier research has concentrated on dairy farmers and female entrepreneurs in other regions, hardly any has focused on the entrepreneurial talents and skill enhancement of the MSME owners in the dairy sector. This research intends to fill that gap by entrepreneurial characteristics such as decision-making creativity risk-taking, and business management. A mixed-methods research strategy was used, combining qualitative and quantitative methodologies. A systematic questionnaire was used to collect primary data from 70 dairy MSME owners, while secondary data came from government papers, industry publications, academic journals, and market research studies. A simple random sample approach ensures fair representation among micro, small, and medium-sized businesses. The data were evaluated with SPSS software, which included percentage analysis and Chi-square tests, According to the findings, the majority of dairy MSMEs are small-scale, rural operations managed by male entrepreneurs with secondary or graduate degrees. Education appears to have a major impact on technology uptake, but not on financial planning, risk-taking, or management qualities.
Keywords: Dairy-based MSMEs, Skill Development, Business Management, Competitiveness.

While traditional finance theory assumes investors make rational choices based on complete information, behavioral finance highlights how psychological biases can heavily influence investment behavior. This is especially relevant given the rapid growth of India's mutual fund industry. The study investigates how key biases—such as overconfidence, herding, loss aversion, anchoring, mental accounting, and recency—affect mutual fund investment decisions. It also examines how financial literacy moderates these biases. Data from mutual fund investors in Karnataka were collected through a structured questionnaire. Using Structural Equation Modelling (SEM), specifically Partial Least Squares (PLS-SEM), the study tests the relationships between latent variables. Results show that behavioral biases notably impact investment choices; overconfidence and herding have strong positive effects, while loss aversion and anchoring influence risk perception and portfolio selection. Higher financial literacy appears to lessen these biases, encouraging more rational decisions. These insights help financial advisors, asset managers, and policymakers develop investor education and behavioral strategies to improve decision-making and market efficiency in the mutual fund sector.
Keywords: Behavioral Finance; Mutual Fund Investment Decisions; Behavioral Biases; Structural Equation Modelling (SEM); Overconfidence Bias; Herding Behavior; Financial Literacy.

In the banking industry, AI has emerged as a game-changing innovation, drastically altering client happiness and service performance. With the help of AI-enabled technology like chatbots, virtual assistants, predictive analytics, biometric verification, and personalized financial advising tools, banks can enhance the efficiency, accuracy, and availability of services. These AI technologies have made possible quicker responses, reduced waiting time, enhanced security, and personalization, thus enhancing consumer experience. The study examines how AI can improve various dimensions of customer happiness, analyzes how customers perceive AI-based financial services, and also examines some of the operational benefits AI offers to banks. Notwithstanding the gains, digital divide, costs of implementation, and data privacy remain some challenges. The overall results indicate that AI is a strategic enabler in enhancing customer loyalty, customer happiness, and competitive advantage for banks in the digital era.
Key Words: Artificial Intelligence, Customer Satisfaction, Chatbots, Predictive Analytics, Personalization, Banking Innovation.

This paper empirically investigates the interrelationships between digital transformation, organizational agility and sustainable service performance among firms in emerging economies. Drawing from the dynamic capability and resource-based view (RBV) frameworks, the study develops a hybrid analytical model integrating econometric estimation (unit root and co-integration tests, multiple regression) and structural equation modeling (SEM). Using panel data from 2010–2024 for 150 listed service firms and survey data from 420 managers, the study examines both long-run equilibrium and short-run causal linkages between digital transformation indicators and firm-level performance outcomes. The econometric analysis reveals that digital investment and data-driven decision-making have a statistically significant long-run co-integration with service quality and operational sustainability. SEM and path analysis confirm that organizational agility mediates the relationship between digital transformation and sustainable service performance. The study validates hypotheses using bootstrapping (5,000 samples) and multiple regression diagnostics, showing robust model fit indices (CFI = 0.962, RMSEA = 0.046). These findings emphasize that sustainable performance arises not from technology adoption alone, but through the synergistic interaction between digital transformation and organizational agility. The research provides both theoretical and managerial insights for developing adaptive digital strategies aligned with sustainable growth.
Keywords: Digital Transformation, Organizational Agility, Sustainable Service Performance, Co-integration, Structural Equation Modeling, Path Analysis, Emerging Economies

The present research investigates the relationship between tax planning strategies and personal income growth among individual salaried taxpayers in Bengaluru City. Tax planning encompasses various strategies intended to minimize tax liability from total taxable income. The study aims to explore how effective tax planning can enhance income generation using both academic insights and practical data. It also examines the impact of tax laws, rules, and regulations on salaried income growth. Individuals who understand and apply tax planning strategies tend to increase their accrued income compared to those who do not. Awareness of tax options allows salaried taxpayers to reduce their tax burden, reinvest the saved income, and focus on long-term wealth creation.
Keywords: Tax Planning Strategies, Tax Liability, Taxable Income, Long-term Wealth, Tax Burden

Women play a critical role and are increasingly recognized as key drivers of economic growth in emerging markets. Women participation in employment, education, entrepreneurship and governance directly contributes to increased productivity, innovation and social well-being. Women are not merely participants in economic activities but key drivers of national growth. Women make a significant and multifaceted contribution to the economic development of a country. This paper examines how women act as architects of growth by fostering innovation, generating employment and strengthening market resilience despite various barriers. The study analyses the role of women as architects of growth through entrepreneurship, leadership, personal life balance and participation in different corporate roles on economic performance and inclusive development. The study is based on the primary research collected through questionnaires and interviews. The sample size is 110 women across Bangalore city of Karnataka. The findings reveal that women have significantly enhanced productivity and community welfare while promoting sustainable practices which has contributed to economic development of the country. The abstract concludes that women play a strategic role in shaping resilient and inclusive economies and also the need to empower women to achieve sustainable and inclusive economic growth in emerging markets.
Keywords: Drivers of Economic Growth, Multifaceted Contribution, Innovation and Employment, Inclusive Development.

The study aims to determine the role of artificial intelligence in performance management by identifying the factors in managing the employee retention of an organization. The companies have employed AI integrated performance evaluation metrics as one of the retention strategies to increase the employee satisfaction. Therefore, it is important to understand the extent to which performance management systems are enhanced by artificial intelligence tools that drives employee’s engagement Methodology/Approach: The sample population are the start-up companies who had leveraged AI in their business of IT sector in Chennai region. Quantitative research approach is employed and Convenience sampling, a non-probability technique is used to perform the study. Findings & Practical Implications: The results of the test in the study indicates that the factors of artificial intelligence powered performance management influence the retention of employees. There are implications in this research for employees and for companies to focus on AI integration. This is to retain the employees not only for the benefit of the Organization but also for better experience & satisfaction of workforce.
Keywords - Artificial intelligence, Rewards management, Employee retention, Machine language, Performance management.

Quick Commerce (Q-Commerce) that provides ultra-fast delivery, hyper local operations and real time digital interaction, has evolved and revolutionized marketing. Than that of conventional E-Commerce, the Q-Commerce integrates technological and costumer engagement approach to attract the customers. The study focuses on How customer engagement impact brand development by marketing strategies in the Q-Commerce Landscape. The study uses the structured questionnaire by examining the variables like delivery speed, digital engagement, personalization and other promotional tools by using primary data from the customers in Bengaluru. In the new retail paradigm of Q-commerce the research focuses on how marketing strategies and focused customer engagement impacts brand building like brand awareness, image, trust and loyalty in the growing digital marketplaces.
Keywords: Q-Commerce, Marketing Strategies, Consumer Engagement, Brand Building

Money management is an important part of life for both men and women because it influences several other areas related to personal and financial well-being. Efficient financial planning helps individuals manage difficulties in life more comfortably and improves overall financial security. This study mainly concentrates on understanding the role of financial management among working women in Bengaluru. The research includes respondents from different demographic groups and collects information through a combination of open-ended and closed-ended questionnaires. The responses gathered from the participants were analyzed with the help of a Likert scale to arrive at meaningful interpretations and conclusions. The main aim of the survey is to examine the awareness and importance of financial planning and investment practices among women for achieving better financial returns in the future. The study highlights that social media has become a significant source of financial knowledge for women and has a considerable influence on their investment behaviour and decision-making abilities. It was also found that educated women increasingly prefer investing in mutual funds because they view them as a safer and more profitable investment option. At the same time, traditional forms of investment such as gold and post office savings schemes continue to remain popular among women due to the security and stability associated with these investment avenues.
Key words: - Financial administration, financial awareness

Organizational commitment refers to an employee's emotional connection, loyalty, and dedication to their workplace, encompassing their willingness to continue employment, belief in the organization's values, and active contribution to its goals. Emotional regulation involves the process by which individuals consciously or unconsciously influence their emotions, determining when and how they experience and express their feelings. This regulation can be automatic or controlled, impacting various stages of the emotion-producing process. This regulation can be automatic or controlled, impacting various stages of the emotion-producing process.The present study aimed to examine the relationship between organizational commitment and emotional regulation among male and female employees. The sample consisted of 200 participants in total; (n=100) Male employees and (n=100) Female. The convenience sampling method was used to collect data with age range 28 to 45. Data were collected using standardized measures of organizational commitment and emotional regulation. Independent samples t-tests and Pearson correlation analyses were conducted. Results revealed a significant gender difference in organizational commitment, with female employees demonstrating higher commitment than male employees t(198) = −4.56, p < .001. However, no significant gender differences were found in emotional regulation strategies. Correlation analysis indicated a significant positive relationship between organizational commitment and cognitive reappraisal r = .33, p < .01, while no significant association was observed between organizational commitment and expressive suppression. The findings of the present study highlights the importance of adaptive emotional regulation strategies, particularly cognitive reappraisal, in fostering stronger organizational commitment.
Keywords: organizational commitment, emotional regulation, cognitive reappraisal, expressive suppression, employees

Purpose: This paper examines the socio-economic development that has emerged as a critical determinant of the sustainability and overall financial health of the rural women SHGs. This research aims to analyse the effect of socio-economic development factors and financial health on sustainability among rural women SHGs. Design/methodology/approach: A mixed research approach involving both quantitative and qualitative research designs was used for the study. The research adopted a purposive sampling method. Based on 389 personal interviews with rural women SHG members. SPSS-AMOS V 29 was adopted to analyse the quantitative responses. Findings: The results revealed that socio-economic development variables, viz., structural factors and political factors, are statistically significant on the mediating variable, financial health of women SHGs members and also found that the financial health variable is statistically significant on the dependent variable, sustainability of women SHGs members. Practical implications: The research suggests that policymakers should consider how to empower women SHG members to be better supported and sustained by enhancing their financial health and contributing to regional socio-economic development. Originality/value: The study can provide an overview of the socio-economic factors and the support required for the sustainable development of the rural women SHG members in this region.
Keywords: Rural Women, Self-Help Group Members, Empowerment, Socio-Economic Development, Sustainability,