The Role Of Blockchain Technology In Enhancing Financial Transparency And Auditing
Authors: Dr. Rajidi Rammohan Reddy
Abstract: Financial scandals and the challenge of information asymmetries in corporate governance systems have revealed severe inadequacies in the existing systems of financial reporting and audits. Being inherently decentralized, immutable, and programmable, blockchain technology brings transformative capabilities to improve financial transparency and auditability in these systems. In this paper, we conduct a detailed study on how blockchain can be applied for financial transparency through a conceptual model that leverages three innovative features, such as triple entry accounting, automated compliance using smart contracts, and real time continuous auditing. We suggest a combination of permissioned blockchain architecture and cloud computing techniques to deal with scalability and regulatory issues that arise when applying blockchain in financial governance. Through our quantitative analysis, we show significant gains in the performance measures that include 88% decrease in audit delay time, 94% drop in data manipulation events, and 76% improvement in stakeholder trust index.
DOI: http://doi.org/10.5281/zenodo.22768600
Assessing the Barriers to Growth Among Women-Owned Businesses: A Case Study of Women Selling Vegetables and Second-Hand Clothes in Chilenje, Lusaka
Authors: Arockia Anisha
Abstract: Enterprises owned by women are central to trade in Zambia’s urban townships, yet they remain smaller, earn less and grow more slowly than those owned by men. This study assesses the barriers to growth among women-owned businesses in Chilenje, Lusaka, with particular reference to women trading in vegetables and in second-hand clothing. It pursued three objectives: to identify the barriers constraining growth, to examine the effects of those barriers on performance and growth, and to establish the strategies the owners use in order to work around them. A mixed-methods descriptive case-study design was adopted. A structured questionnaire was administered to a stratified sample of sixty women traders drawn equally from the two trades, and was supplemented by semi-structured interviews, key informant interviews and structured observation at the trading points. Quantitative data were analysed descriptively and comparatively, using means, frequencies, independent-samples t-tests and chi-square tests; qualitative data were analysed thematically. The study is framed by Kabeer’s (1999) resources, agency and achievements framework, which treats a barrier as whatever obstructs the conversion of resources into outcomes. The findings show that the three finance-related barriers dominate both the severity ratings and the traders’ own ranking of priorities: insufficient money for stock, lack of access to a bank or microfinance loan, and lack of collateral together occupy the first three positions on both measures. Only thirteen per cent of respondents had ever borrowed from a formal lender, while eighty-five per cent were unregistered and fifty-seven per cent relied instead on chilimba. Three barriers differed significantly between the trades: spoilage and storage pressed harder on vegetable traders, while the demands of home and childcare pressed harder on traders in second-hand clothing. Record keeping, the constraint most commonly addressed by training programmes, was ranked last of thirteen by the traders themselves. The study concludes that the binding constraint in Chilenje is not the absence of business knowledge but the absence of usable working capital on terms that unsecured, unregistered traders can meet, compounded by physical conditions at the trading point which convert a shortage of capital into a recurring loss of it. It recommends collateral-free working- capital products designed around the two distinct purchase cycles observed, investment by the local authority in covered and secured storage, and the formal recognition of chilimba groups as the delivery channel that traders already trust.
Digital Financial Inclusion And Microenterprise Growth In Developing Economies: Evidence From An Empirical Primary Field Survey In India
Authors: Pranav Mittal
Abstract: This primary research paper empirically investigates the nexus between digital financial inclusion and microenterprise growth, focusing on traditional craft clusters and informal artisanal sectors in Lucknow, India. Utilizing primary data derived from a comprehensive online and field survey (N=420), this study employs robust inferential methodologies, including Ordinary Least Squares (OLS) regression modeling and independent samples Welch’s t-tests leveraging categorical median splits. The research systematically evaluates six distinct hypotheses concerning the differential impacts of digital payments, algorithmic credit access, digital savings, micro-insurance, cognitive financial literacy, and the temporal duration of digital experience. The empirical analyses yield statistically significant results across all digital financial dimensions, leading to a comprehensive rejection of the null hypotheses. The findings demonstrate that structural integration into the digital financial ecosystem significantly and positively accelerates enterprise revenue growth trajectories. Furthermore, the paper discusses underlying socioeconomic mechanisms—such as the disintermediation of traditional supply chains, the mitigation of information asymmetry in algorithmic lending, and the behavioral economics of liquidity management. The paper concludes by offering actionable policy recommendations designed to foster equitable, digitally-enabled economic development and delineating critical avenues for future longitudinal and experimental research.
DOI: http://doi.org/10.5281/zenodo.22843590
Family Ownership and Corporate Performance: Evidence from Listed Indian Companies
Authors: Kashvi Biyani
Abstract: This study examines the association between family ownership and financial characteristics of listed Indian companies. Using balanced panel data for 50 firms over the period 2020–2025, comprising 300 firm-year observations, the study investigates the relationship between family ownership and corporate performance. The analysis employs panel regression techniques, including fixed-effects and two-way random-effects models, along with diagnostic and robustness tests. The findings indicate a positive association between Family Holding and EPS. The results also indicate significant cross-sectional dependence among the sampled firms, supporting the use of robust estimation. Overall, the findings suggest that family ownership is more closely associated with firm size and, to a lesser extent, earnings performance, while liquidity and leverage show no statistically significant relationship within the sampled Indian listed firms.
Regulatory Challenges and Strategic Policy Interventions for Scaling the Algae Bioeconomy in Tamil Nadu: A Case Study of Chennai
Authors: Dr. Lucas Esther Thamarine, Dr. Uthira. D, Dr. Anuradha. R
Abstract: Tamil Nadu, with its extensive coastline, industrial infrastructure, and environmental challenges, holds significant potential for developing a robust algae bioeconomy. Algae-based biofuels and bioproducts offer sustainable alternatives to fossil fuels, contribute to climate resilience, and create green employment opportunities. However, commercialization in the region—particularly in urban hubs like Chennai-is constrained by fragmented regulations, limited policy incentives, and infrastructural gaps. The algae bioeconomy presents a transformative opportunity for sustainable development, yet its growth in Tamil Nadu requires targeted policy reform and institutional support. This paper explores the regulatory landscape affecting algae innovation, identifies key barriers to sectoral expansion, and proposes strategic policy interventions to unlock its potential. Drawing on regional policy analysis, stakeholder interviews, and comparative global benchmarks, the study outlines a roadmap for advancing sustainable algae commercialization in Tamil Nadu.
Cultural Intelligence, HR Practices And Job Performance: The Mediating Role Of Technological Adaptation Among Healthcare Professionals In The UAE
Authors: Sheeja Selestine, Dr. Vishal Vinayak
Abstract: Purpose – The healthcare sector in United Arab Emirates (UAE) puts together one of the world’s most culturally diverse clinical workforces with very quick digital transformation. This study explores and learns how cultural intelligence (CQ) and human resource (HR) practices moulds healthcare professional’s technological adaptation (TA) and, with the help of it, their job performance (JP). Design/methodology/approach – Among 400 nurses, doctors and allied health professionals who work in Dubai and Abu Dhabi, a cross-sectional survey was conducted, they were selected through proportionate and stratified sampling. HR practices (18 items), job performance (12 items), technological adaptation grounded in UTAUT (16 items), and Validated scales for CQ (20 items) were used. Data were analysed using regression and partial least squares structural equation modelling (PLS-SEM) with 5,000 bootstrap resamples. This was followed by mediation and multi-group analysis. Findings – CQ (β = 0.345) and HR practices (β = 0.259) predicted technological adaptation, which was the strongest predictor of job performance (β = 0.457). Technological adaptation mediated the effects of both CQ (indirect effect = 0.158) and HR practices (indirect effect = 0.118) on performance. Wholly, the model explained 24.0% of the variance in TA and 36.8% in JP, and the structural relationships were invariant across the two Emirates. Originality/value – The study merges cultural intelligence theory, the ability–motivation–opportunity (AMO) view of HRM and the Unified Theory of Acceptance and Use of Technology (UTAUT) in a single model, positioning technological adaptation as the mechanism through which individual cultural capabilities and organisational HR systems translate into clinical performance in a multicultural setting.
DOI: https://zenodo.org/records/22958819
The Strategic Role Of BSFIC In Bangladesh’s Household Sugar Market Consumer Preference, Domestic Supply, And Price-Stabilisation Potential A Market-segmentation And Policy-analysis Paper
Authors: Mohammad Nazmul Huda
Abstract: Bangladesh’s sugar market is structurally import-dependent. Recent industry reporting places annual sugar demand at approximately 20–22 lakh metric tonnes, while domestic sugar mills produce only around 30–35 thousand tonnes in aggregate. BSFIC’s FY2023–24 production was reported at 46,197 tonnes, illustrating the large gap between national demand and state-sector production. This paper argues that the strategic significance of Bangladesh Sugar and Food Industries Corporation (BSFIC) should not be assessed solely by its share of national production. A separate household-consumer segment—covering tea, coffee, home-prepared sweets, traditional foods and other everyday uses—requires analysis because its purchasing behaviour differs from that of industrial bulk users. The paper develops a conceptual framework in which BSFIC can function as an alternative domestic supply channel and a potential price-disciplining participant. Historical evidence supports this institutional role: BSFIC has repeatedly used open-market and dealer sales, stockholding and Ramadan-oriented distribution to support price stability. BSFIC’s own SDG reporting states that the corporation helps the government keep sugar prices stable. Recent market episodes also demonstrate the vulnerability of retail prices to import costs, refinery disruptions and supply concentration. The paper does not claim that BSFIC currently controls a specified percentage of household consumption. Rather, it proposes that household market presence, consumer preference for naturally processed/local sugar, strategic stocks and accessible retail distribution should be treated as measurable variables in future empirical research. The article concludes with a market-segmentation strategy built around household retail, institutional supply, industrial B2B sales and strategic reserve functions.
DOI: http://doi.org/10.5281/zenodo.23007645
Evaluating Machine Learning Alternatives To Black-Scholes-Merton For Option Pricing: A Focus On Deep Out-of-the-Money Regimes
Authors: Anmol Bajpai
Abstract: The Black-Scholes-Merton (bsm) model has been the cornerstone of options pricing theory since Black and Scholes (1973) and Merton (1973), yet its assumption of con-stant volatility under Geometric Brownian Motion produces systematic mispricing in the distributional tails — most acutely for deep out-of-the-money (dotm) con-tracts where fat tails and jump risk concentrate. This paper delivers an empirical, quantitative investigation into whether non-parametric machine learning architec-tures can correct this structural deficiency. We construct a synthetic options dataset of 20,000 contracts on a liquid S&P 500–like index, deliberately engineered to replicate the empirically documented volatil-ity smile surface incorporating negative skew, curvature, and term-structure effects. Against this ground truth, we benchmark three models: the standard bsm formula (applied using a flat at-the-money volatility), an XGBoost gradient-boosted tree en-semble, and a two-layer Long Short-Term Memory (LSTM) recurrent neural network. Model selection and hyperparameter optimisation are performed on a time-based split to preclude data leakage. Our central empirical finding is stark: XGBoost reduces dotm Root Mean Squared Error (RmsE) from $99.56 to $17.22 — an 82.7% improvement over bsm — and reduces dotm Mean Absolute Percentage Error (mapE) from 126.27% to 46.82%. The LSTM, conversely, underperforms even the bsm baseline across all moneyness bands, exposing a critical architectural mismatch: sequential models require panel data (repeated observations of the same contract over time), not the cross-sectional option chains typically available in practice. SHAP value decompo-sition of the XGBoost model reveals that BSM price residuals, log-moneyness, and the VIX regime collectively account for the dominant share of pricing decisions in the dotm region, corroborating the practitioner intuition that tail risk is priced through vol-regime conditioning rather than structural parameter updates. We dis-cuss arbitrage constraint violations, computational trade-offs, and the regulatory implications of deploying black-box pricers in risk-management contexts.
DOI: https://zenodo.org/records/23008520
Designed to Trade? Product Design, Choice Architecture and Retail Trading Frequency on Indian Discount-Broking Platforms
Authors: Palash Jauhari
Abstract: Discount-broking applications have transformed retail access to Indian capital markets. Zero brokerage on equity delivery, paperless onboarding and one-tap order execution have removed long-standing financial and operational barriers. At the same time, regulatory studies show that more than nine in ten individual traders in equity futures and options (F&O) lose money. This paper asks whether, and through which channels, the design of a trading application shapes how often and how speculatively its users trade. We make three contributions. First, we develop a conceptual framework that links six product-design levers (visual salience of profit-and-loss and top movers, gamification, order friction, push notifications, derivatives prominence and voluntary friction tools such as a kill switch) to behavioural mediators (attention, fear of missing out, overconfidence, myopic loss aversion and loss-chasing) and to measurable investor outcomes. Second, we set out a mixed-methods empirical design (a platform design audit, a survey, a randomised interface experiment and interviews) together with its econometric specification. Third, we build and run an agent-based model of 5,000 heterogeneous investors, simulated over 30 Monte Carlo replications, and use it to test the internal logic of the framework and the identification strategy. Under our stated assumptions, an engagement-first design generates about 4.1 times as many orders per month as a utility-first design (6.6 vs. 1.6), a higher F&O share of orders (32.0% vs. 12.1%), shorter holding periods (26.8 vs. 43.6 days) and far higher derivatives adoption among novices (50.4% vs. 13.6%). A voluntary kill switch reduces F&O orders by only 5.6%, whereas a mandatory cooling-off step reduces them by 40.7%. Because these results come from a calibrated simulation rather than observed trading data, we present them as quantified hypotheses and as a validated research design, not as empirical estimates. We close with implications for ethical product management in fintech and for the Securities and Exchange Board of India (SEBI).
DOI: https://zenodo.org/records/23013075
A Study on Customer Satisfaction Towards Quick Commerce Delivery Services to Zepto
Authors: Neelakantam Akshitha
Abstract: Quick commerce has become an important part of online shopping by providing customers with fast delivery and convenient access to groceries and daily-use products. This study titled “A Study on Customer Satisfaction Towards Quick Commerce Delivery Services with Special Reference to Zepto” was conducted to understand customer satisfaction towards Zepto’s quick-commerce delivery services and to examine the relationship between customer perception, expectation–experience gap, delivery speed, product availability, service quality, and customer satisfaction. The study is based on primary data collected directly from Zepto users through a structured questionnaire prepared using Google Forms. The study adopted a descriptive research design and used convenience sampling for collecting responses. A total of 150 responses were considered for the study. The collected data were organized and analyzed using Microsoft Excel and Microsoft Power BI, with percentage analysis, average scores, graphical representation, and correlation analysis used for interpretation. The findings of the study show that the average customer satisfaction score was 4.51 out of 5, indicating a high level of satisfaction among the respondents. The average customer perception score was 4.48 out of 5, showing a positive perception towards Zepto. The study also found that 58.7% of respondents belonged to the 21–30 years age group, while 51.3% were students. The correlation analysis showed positive relationships between the selected study variables and customer satisfaction. The findings indicate that delivery speed, product availability, service quality, and the gap between customer expectations and actual experience are important aspects of the customer experience. The study suggests that Zepto should focus on maintaining timely delivery, meeting customer expectations, ensuring product availability, improving customer service, enhancing application usability, and maintaining order accuracy and product quality. Overall, the study provides insights into customer satisfaction and the areas that can be considered for improving Zepto’s quick-commerce delivery services.
A Comparative Study of Zomato & Swiggy of Customer Switching Behaviour in Online Food Delivery Platform
Authors: Avula Harshitha Yadav
Abstract: The online food delivery industry has grown rapidly in recent years due to increased internet usage, smartphone adoption, and changing consumer lifestyles. Among the leading platforms in India, Zomato and Swiggy have become the preferred choices for customers by offering convenience, a wide variety of restaurants, attractive promotional offers, and fast delivery services. However, the intense competition between these platforms has increased customer switching behaviour, making it important to understand the factors that influence customers to switch from one platform to another. This study aims to conduct a comparative analysis of Zomato and Swiggy by examining the factors that affect customer switching behaviour. The research focuses on three key variables: service quality, perceived value, and customer satisfaction. It seeks to study the impact of service quality, examine the effect of perceived value, and analyze the influence of customer satisfaction on customers' decisions to continue using or switch between the two online food delivery platforms. The study is based on primary data collected through a structured questionnaire from customers who have experience using both Zomato and Swiggy. The collected data will be analyzed using appropriate statistical tools to identify the relationship between the selected variables and customer switching behaviour. The findings of this study are expected to help online food delivery companies understand customer expectations and improve their services by enhancing service quality, providing better value, and increasing customer satisfaction. The study will also assist companies in developing effective customer retention strategies to reduce switching behaviour and strengthen customer loyalty. Furthermore, the research contributes to a better understanding of consumer behaviour in the highly competitive online food delivery market.
Impact of Crude Oil Price Fluctuations on the Indian Rupee–Us Dollar Exchange Rate
Authors: N. Rishika
Abstract: Crude oil is an important commodity that significantly influences the economic and financial conditions of oil-importing countries such as India. Since India depends substantially on imported crude oil and international crude oil transactions are mainly denominated in U.S. dollars, fluctuations in crude oil prices can affect the demand for foreign currency and create pressure on the Indian Rupee–U.S. Dollar exchange rate. This study examines the impact of crude oil price fluctuations on the Indian Rupee–US Dollar exchange rate during the period from July 2024 to June 2026. The study focuses on Brent crude oil prices and the USD/INR exchange rate using 24 monthly observations of secondary data. Microsoft Excel and Power BI are used for data organization, analysis and visualization, while trend analysis and Pearson correlation are used to examine the movement and relationship between the variables. The study also considers selected major geopolitical events in West Asia and their associated movements in crude oil prices and the exchange rate. The correlation analysis resulted in a coefficient of 0.2007, indicating a weak positive relationship between Brent crude oil prices and the USD/INR exchange rate during the study period. The findings also show that crude oil prices experienced greater fluctuations during major geopolitical developments, while exchange rate movements were comparatively moderate. The study highlights the interconnected nature of global crude oil markets and India's foreign exchange market and provides useful insights into the relationship between energy prices and currency movements in the Indian economy.
A Study on Impact of Green HRM Practices on Organizational Sustainability – south IT Sector
Authors: M. Haripriya
Abstract: Green Human Resource Management (Green HRM) has emerged as an important approach for integrating environmental sustainability into human resource practices. In the Information Technology (IT) sector, increasing energy consumption, electronic waste, and resource usage have created a need for organizations to adopt environmentally responsible workplace practices. Green HRM enables organizations to incorporate environmental considerations into activities such as recruitment, training, employee involvement, rewards, and paperless processes. The present study focuses on Green HRM Practices and Organizational Sustainability in the South Indian IT sector. The study aims to analyze the Green HR initiatives followed by organizations, examine the impact of Green HRM on organizational sustainability, and understand employees’ awareness and participation in Green HR practices. The study addresses the research gap related to the limited sector-specific research on Green HRM and sustainability in South Indian IT organizations. A descriptive research design was adopted for the study. Primary data were collected from employees working in IT organizations through a structured questionnaire distributed using Google Forms. Convenience sampling was used to select respondents. Secondary information was collected from research journals, books, company reports, published articles, official websites, and conference papers to provide theoretical and contextual support. Microsoft Excel and Power BI were used for data organization, calculations, and visualization. The study provides a structured understanding of how Green HRM can be incorporated into HR practices and how employee awareness and participation can support organizational sustainability. It is intended to provide useful insights for HR managers and organizational leaders in strengthening environmentally responsible HR practices and developing a sustainable workplace culture. The study also contributes to the growing academic literature on Green HRM and organizational sustainability in the IT sector.
The Role of Storytelling in Advertising and Enhancing Brand Awareness: A Study on Canva
Authors: Gundu keerthi
Abstract: Storytelling has emerged as a powerful communication strategy in contemporary advertising, enabling brands to move beyond product-centered promotion and establish meaningful emotional connections with consumers. This study examines the role of storytelling in advertising and its contribution to enhancing brand awareness, with particular reference to Canva, a widely used visual communication and design platform. The study explores how Canva uses narratives, relatable experiences, visual content, user-generated stories, and emotionally engaging campaigns to communicate its brand identity and values. It focuses on the relationship between storytelling elements and consumers’ ability to recognize, recall, and associate themselves with the brand. The study also considers how digital and social media platforms amplify storytelling by encouraging audience interaction and content sharing. A descriptive and analytical approach is proposed to examine the effectiveness of storytelling in creating brand visibility and strengthening consumer engagement. The study suggests that consistent, authentic, and visually compelling narratives can enhance brand recognition and recall while contributing to stronger consumer-brand relationships. The findings are expected to provide useful insights for marketers seeking to integrate storytelling into advertising strategies and strengthen brand awareness in an increasingly competitive digital environment.
A Study on the Factors Influencing Workplace Adaptability Among Early-Career Employees
Authors: Krishna Priya Panakanti
Abstract: Workplace adaptability is important for employees, especially during the early stage of their careers. Early-career employees may face difficulties in communication, learning new tasks, managing workload, understanding job roles, and adjusting to a new work environment. This study focuses on the factors influencing workplace adaptability among early-career employees. It examines individual factors, job performance, workplace challenges, and organizational support and their relationship with workplace adaptability. The study uses a descriptive research design and a quantitative approach. Primary data were collected from 150 early-career employees through a structured questionnaire using a five-point Likert scale. The collected data were organized and analyzed using Microsoft Excel and Microsoft Power BI. Average analysis and correlation analysis were used to understand the responses and relationships between the study variables. The study aims to analyze factors influencing employee performance, identify workplace challenges, and evaluate the role of organizational support in workplace adaptability. The findings show that respondents have a high level of workplace adaptability. Individual Factors show the strongest positive relationship with Workplace Adaptability (r = 0.888). Organizational Support (r = 0.612) and Job Performance (r = 0.563) also show positive relationships with Workplace Adaptability. Workplace Challenges show a lower positive relationship (r = 0.348). The findings indicate that communication skills, confidence, learning ability, training, manager support, colleague support, and learning opportunities are important factors associated with workplace adaptability. Overall, the study highlights the importance of both personal abilities and organizational support in helping early-career employees adjust to their workplace.
The Influence of Workplace Conflict and Quiet Quitting Behavior among IT Employees
Authors: S. Akash
Abstract: This study examines the influence of workplace conflict on quiet quitting behavior among employees in the Information Technology (IT) sector. Workplace conflict, arising from differences in opinions, communication gaps, workload, interpersonal relationships, role ambiguity, and organizational practices, can significantly affect employees’ attitudes and work engagement. Quiet quitting refers to a pattern in which employees perform the duties formally required by their jobs while reducing discretionary effort, participation, and involvement beyond those basic expectations. The study explores how various forms of workplace conflict may contribute to reduced motivation, emotional disengagement, lower organizational commitment, and the development of quiet quitting tendencies among IT employees. It also considers the potential role of factors such as job satisfaction, work-life balance, managerial support, organizational culture, and communication in shaping this relationship. The study highlights the importance of creating a supportive and collaborative work environment, addressing conflicts constructively, and strengthening employee engagement to reduce disengagement behaviors. The findings are expected to provide useful insights for IT organizations and human resource professionals seeking to improve workplace relationships, employee well-being, productivity, and organizational effectiveness.
Generative Engine Optimisation & Brand Visibility In AI Search
Authors: Ansh Yadav
Abstract: Consumers increasingly meet brands not in a list of ranked links but inside a single synthesised answer written by a large language model (LLM). This paper develops a conceptual framework for Generative Engine Optimisation (GEO), the practice of shaping the probability that a brand is retrieved, cited, named, and recommended by generative search engines, and synthesises the empirical evidence available as of September 2026. We formalise brand presence as a four-stage retrieval–citation–recommendation funnel with a parallel parametric-memory route, define a family of measurable outcomes (citation share, share of model voice, ghost-citation rate, recommendation rank) and combine them into a Brand Visibility Index (BVI). We then synthesise eight primary and secondary studies, graded by evidential tier, spanning the original GEO benchmark of Aggarwal et al. (2024), the earned-media audit of Chen et al. (2025), the verifiability audit of Liu et al. (2023), and industry and institutional studies of click behaviour and brand mentions. Four regularities emerge. First, the click economy around AI summaries is contracting: two independent designs report roughly 40–47% fewer organic clicks when a summary is shown. Second, content-level interventions that raise evidence density (quotations, statistics, source citations) improve inclusion in generated answers by up to about 40% in controlled tests, while keyword stuffing does not. Third, engines exhibit a systematic preference for third-party, earned-media sources over brand-owned content, and branded web mentions correlate with AI Overview brand mentions at 0.664 against 0.218 for backlinks. Fourth, being cited and being named are distinct events: in one industry audit, 61.7% of domain appearances were citation-only. We derive eight testable propositions, specify a pre-registrable audit and field-experiment protocol, and discuss ethical limits, including the boundary between legitimate optimisation and adversarial manipulation. No new primary data are reported; the contribution is conceptual and integrative.
DOI: http://doi.org/10.5281/zenodo.23077972
The Solid Protocol and the Decentralized Web: Transforming Data Ownership, Interoperability, and Control
Authors: Dr. K. Chitra
Abstract: The contemporary Web is decentralized at the level of protocols but highly centralized at the level of data custody, identity, application ecosystems, and economic power. Solid (Social Linked Data), initiated by Tim Berners-Lee and developed through the Solid community, proposes a different application architecture: data is stored in independently hosted Personal Online Datastores (Pods), identified and linked through Web standards, while applications obtain permissioned access rather than becoming the permanent custodians of user data. This article provides a detailed analysis of Solid as both a technical protocol family and a data-governance model. It updates earlier descriptions of Solid by distinguishing WebID-based identification, Solid-OIDC authentication, and authorization through Web Access Control (WAC) and Access Control Policy (ACP). It examines RDF and Linked Data, data portability, interoperability, security, privacy, user experience, decentralized discovery, performance, governance, and regulatory alignment. Recent evidence is incorporated from the Flemish data-vault ecosystem, which targets approximately 6.5 million citizens; 2024-2026 studies of Solid usability and decentralized search; and developments in European data regulation, including the European Health Data Space (EHDS), which entered into force in March 2025. The analysis finds that Solid offers a technically credible mechanism for separating data from applications and enabling reusable, permissioned data, but that decentralizing storage does not by itself solve semantic interoperability, usability, trust, cybersecurity, discovery, governance, or platform-network effects. Solid is therefore best understood not as a replacement for the Web or as a blockchain system, but as an evolving standards-based layer for user-centric data spaces. Its long-term significance will depend on interoperable implementations, understandable permission models, institutional governance, viable business incentives, and evidence that decentralized data control can operate reliably at population scale.
Consumer Buying Behavior Towards Packaged Food Products
Authors: Venu Gopal Kodumagulla
Abstract: The packaged food industry has experienced significant growth in recent years due to rapid urbanization, changing lifestyles, increasing disposable incomes, and the growing demand for convenient food options. Consumers today have access to a wide variety of packaged food products, making their purchasing decisions more complex and influenced by multiple factors. Understanding consumer buying behaviour has therefore become essential for food manufacturers and marketers to develop effective business and marketing strategies. This study, titled "Consumer Buying Behaviour Towards Packaged Food Products," aims to examine the factors that influence consumers' purchasing decisions. The research focuses on key determinants such as product quality, price, brand image, packaging, nutritional value, taste, convenience, promotional activities, and product availability. It also seeks to understand consumer preferences, purchasing frequency, and satisfaction levels with packaged food products. The study adopts a descriptive research design and uses both primary and secondary data. Primary data are collected through a structured questionnaire administered to consumers, while secondary data are gathered from books, research journals, company reports, websites, and published articles. The collected data are analysed using appropriate statistical and analytical tools to identify patterns and relationships in consumer buying behaviour. The findings of this study are expected to provide valuable insights into consumer preferences and the factors that drive purchasing decisions. The results will help packaged food companies improve their product offerings, pricing strategies, packaging designs, promotional activities, and customer engagement practices. The study will also contribute to the existing body of knowledge on consumer behaviour and serve as a useful reference for researchers, students, marketers, and business professionals interested in the packaged food industry.
The Role Of Artificial Intelligence In Transforming Financial Accounting And Tax Compliance
Authors: Dr. Lakshmipathi K N, Prof A.Seshachalam
Abstract: The role of artificial intelligence (AI) in transforming financial accounting and tax compliance is one of those areas that have become very intricate in terms of regulation. Based on the systematic review and synthesis of recent empirical research and industry surveys (2021–2026), the study evaluates how AI, including machine learning, natural language processing, and generative AI, transforms essential accounting and tax processes. As follows, the implementation of AI technologies leads to efficiency gains, including 81% productivity increases and the enhancement of accuracy up to 98%. Companies using AI-powered compliance solutions attain the accuracy rate in fraud detection of more than 98%, while the processing time is reduced to less than a second. However, despite numerous benefits, there are still some challenges identified, including the lack of appropriate internal skills among 44% of respondents and low data readiness among 80% of respondents. Thus, the paper concludes that effective application of AI technologies is possible only through effective collaboration between humans and AI and appropriate governance, which requires significant investments into data infrastructure.
DOI: http://doi.org/10.5281/zenodo.23095556
Evaluating the Impact of Monetary Policy on Mortgage Lending Patterns: A Longitudinal Study of the Indian Housing Finance Sector
Authors: Dr Ranjith Kumar Billa, Dr Dulari
Abstract: Monetary policy has a pronounced impact on India’s mortgage lending patterns: tightening central bank rates curb housing loan growth while easing measures stimulate credit (outstanding mortgage loans rose from about 8.0% of GDP in 2014–15 to 11.2% by 2024–25; total housing credit jumped from ₹9.97 lakh crore to ₹37.14 lakh crore over 2000–2025). This study examines how RBI policy tools (repo rate, CRR, SLR) affect mortgage volumes, loan pricing and access across borrower segments and regions. Objectives include quantifying transmission channels, institutional differences (public/private banks vs. HFCs), and the dynamic effects of policy changes. The analysis employs a longitudinal approach (2000–2025, quarterly data) using secondary sources: RBI databases (policy rates, banking credit, liquidity ratios), NHB reports (housing loan disbursements, outstanding loans, RESIDEX prices), CMIE and macroeconomic indicators. Key variables include the policy rate, repo, CRR/SLR, housing loan volumes and interest spreads, lender type (HFC vs bank) credit flows, and NPA ratios. Empirical methods combine time-series and panel econometrics: vector autoregressions, VECMs with impulse-response and variance-decomposition analysis, panel regressions and difference-in-differences with fixed effects, supplemented by robustness checks (alternative lags, sub-samples, threshold models). Results indicate that contractionary policy significantly dampens mortgage growth and loan approvals, raising lending rates and spreads. For example, a 1% repo rate hike lowers credit growth by roughly 0.8% in the short run (with error-correction adjustment). Banks’ lending is generally more interest-sensitive than HFCs, reflecting HFCs’ diversified funding. HFCs continue to supply ~45–50% of formal housing credit, but both lenders slow lending under tight policy. Borrowers in lower-income segments and tier-II/III regions face disproportionately higher credit constraints. These effects work with lags, and interact with housing price cycles and macroprudential measures. Policy implications: Regulators should calibrate monetary and macroprudential tools jointly to support housing demand (e.g. adjust LTV or provisioning norms when rates rise) and safeguard affordable housing credit. Lenders should adapt loan pricing and origination to minimize exclusion of vulnerable borrowers. The findings underscore the need for better data and coordination between monetary and housing policy.
Digital Tax Compliance And E-Invoicing: Challenges And Opportunities For Business Sustainability
Authors: Chethan Kumar G M, Dr. Allah Bakash
Abstract: Global move towards mandatory electronic invoicing and real time digital tax filing is a paradigm shift in fiscal governance, with 40 countries currently adopting real time transaction controls. This paper explores the two aspects of the process: the burden of compliance requirements for firms including Small and Medium Enterprises (SMEs) and the business opportunities offered by adoption of e-invoicing systems. The paper draws from examples of implementation of digital tax requirements in Europe, Latin America and the Asia Pacific region to explore a methodology for sustainable adoption of electronic invoicing based on coherent tax technology architecture. The analysis shows that although the process brings considerable revenue benefits to governments, compliance costs for micro businesses are likely to be higher than the taxes they pay. From the findings, organizations adopting technology strategies are able to record major cuts in processing costs and ensure that their tax operations become strategic business facilitators. Business sustainability in the era of digital tax requirements calls for considering compliance as data management problem rather than a requirement.
DOI: http://doi.org/10.5281/zenodo.23099542
Digital Payment Adoption And Consumer Trust In Cashless Business Ecosystems
Authors: Dr. P. Srimathi
Abstract: The move towards cashless ecosystems is a paradigm shift in consumer behavior regarding financial transaction; however, the significance of consumer trust in this process and its ability to accelerate or hinder the shift is not well understood yet. This research paper studies the complex connection between digital payments adoption and consumer trust in the context of cashless ecosystems with the use of UTAUT and TAM theoretical models to develop an analytic framework. The study uses the mixed methods approach and analyzes both quantitative data obtained through survey of 479 participants of different demographics and adoption patterns. Results show that consumer perception of trust and security is the most powerful predictor of their intentions regarding cashless transactions; moreover, facilitating conditions and social influence were found to have a significant positive impact on intentions. Surprisingly, perceived ease of use was found to have no direct significant impact on adoption intentions, which indicates that modern interfaces are intuitively designed enough. The study makes contributions to theory in terms of adoption trust framework proposition and has practical implications for public policy makers, banks and service providers aiming to increase adoption rates of digital payments in developing countries.
DOI: http://doi.org/10.5281/zenodo.23099615
ESG Reporting Practices And Their Impact On Corporate Financial Sustainability
Authors: Dr. S Revathi, Dr. M. Mariammal
Abstract: This paper explores the link between ESG reporting and financial sustainability of corporations across different economies. Relying on the synthesis of empirical evidence gathered during 2021-2026, the study explores the impact of the quality of ESG reporting on cost of capital, firm valuation and financial sustainability of firms in the long run. The methodology suggested consists of meta-analytic literature review and panel analysis of firm-level data. The findings reveal a positive connection between high ESG scores and cost of debt and equity that is considerably lower than that of firms with lower ESG scores, especially those related to social and governance dimensions of ESG ratings. Based on meta-analytical evidence based on 60,247 firm-level observations, the results reveal that ESG disclosure lowers the weighted cost of capital and improves market-based performance measures. However, the relationship between disclosure and performance is conditional upon the institutional setting, assurance quality and the nature of ESG involvement.
DOI: http://doi.org/10.5281/zenodo.23099669
Financial Inclusion Through Digital Banking: Trends, Challenges And Future Directions
Authors: Vanishree G M, Hema Priyadharshini M
Abstract: Digital banking has proved to be a powerful transformational tool for achieving financial inclusion, especially in disadvantaged and distant communities. This research looks into the developments within the field of digital banking and its ability to solve the problem of financial exclusion among developing and emerging economies. The research uses an extensive review of the existing literature and empirical evidence to highlight current trends such as mobile money expansion, use of AI technologies and application of blockchain. However, there are several challenges that include lack of necessary digital infrastructure, financial illiteracy, cyber-security issues and gender inequality. This study proposes an innovative methodological approach that combines quantitative panel analysis and Digital Financial Inclusion Index to evaluate the adoption of digital banking technology in 25 emerging economies. The results show a significant and positive relationship between the rate of adoption of digital banking and financial inclusion measures, which is moderated by internet usage and education levels.
DOI: http://doi.org/10.5281/zenodo.23099875
Emerging Trends In AI, FinTech And Business Management: Innovations In Digital Payments, Blockchain, Banking And Accounting
Authors: Dr K Jecintha Sathiyavathi
Abstract: An interaction between Artificial Intelligence (AI), Financial Technology (FinTech), and management significantly changes the financial sector, digital payments, banking operations, and accounting. This paper provides an investigation into the current trends with the focus on automation through artificial intelligence, blockchains, and their effect on financial systems. Through the use of a methodology that includes a literature review and the application of a quantitative approach, we will consider some of the recent innovations such as generation artificial intelligence for fraud detection, automation of smart contracts, and agential artificial intelligence systems. The findings of the analysis demonstrate significant improvements in efficiency, accuracy of fraud detection, and financial inclusiveness. However, some challenges associated with regulatory compliance, algorithmic bias, and security still remain. A comparative analysis shows that the use of AI-FinTech enhances the efficiency of fraud detection by 35-45%, reduces the costs of transactions by 20-30%, and improves access to finance for underrepresented groups.
DOI: http://doi.org/10.5281/zenodo.23100131
A Study on Human Resource Management in Startups
Authors: Associate Professor Dr. Kanupriya Dubey, Assistant Professor Ms. Avantika Tripathi, Assistant Professor Mr. Rahul Sharma
Abstract: Human Resource Management (HRM) is the most delicate and sensitive part of an organisation, that plays a vital role in the success of a startup. Its function is not only to do administrative tasks but it also plays its part in the strategic functions to enhance the performance, be innovative and shape organizational culture. The aim of Human Resource Management (HRM) is to provide a cooperative work environment for employees coming from diverse cultural backgrounds, which helps them grow professionally. At the same time, it ensures that employees work in alignment with the company's vision and mission. Humans are the primary and active factor of a firm. Startups face many challenges in establishing their name in a competitive market. In such situations, not having a positive and enthusiastic workforce can lower their morale. They face many challenges in acquiring, retaining qualified employees, managing high employee turnover, motivating employees, getting experienced employees to work according to their way. HRM designed before works better in the companies who operate at a wide scale so they often fail to assist the new startups to align with their work and resources convenience. This is the reason why many HR strategies fail when it gets applied to new firms. In these startups founders work as HR who recruit and make them work as per their vision. As they lack the experience of the same, their HR strategies backfire at them big time. With the growth of the startups transitioning from informal working style to formal working style is essential, so the company can manage more employees efficiently and provide proper assistance to all the employees. This involves selection of the candidate, job profiling, job descriptions, analyzing the performance, compensation structures, payroll, managing legal aspects of the department. Startups don’t have time for a long term growth and adaptability of the employees to the firm norms, they focus more on short term necessities. Therefore this paper is going to focus on the challenges faced by the new startups in managing their human resource and how they tend to remove the same.
A Study on Consumer Buying Behaviour Towards Authentic Handloom Products With Special Reference to Erode City
Authors: Associate Professor Dr.K.R.Sakthidevi, Research Scholar Mrs.K.Sagunthala
Abstract: This article examines consumer buying behaviour towards authentic handloom products in Erode City. The paper follows a focused two-objective framework and studies the demographic and purchase profile of consumers along with the major factors influencing purchase decisions. A sample of 120 consumers is used for analytical presentation. Four analyses are presented: frequency analysis, awareness and purchase pattern analysis, ranking analysis and chi-square analysis. The results show that female consumers, young and middle-aged buyers, employees and middle-income consumers form important segments. Product quality and durability, authenticity, design variety and price fairness are the most important purchase factors. The chi-square analysis shows that purchase frequency does not significantly differ according to monthly income.
Perceived Benefits, Perceived Risk, And Trust As Determinants Of E-Shopping Behaviour: An Empirical Study Among Consumers In Chennai City
Authors: Dr. P. Porseziyan, Mr. M. Ramesh, Mr. S. Santhosh Kumar
Abstract: This empirical study examines the influence of perceived benefits, perceived risk, and trust on e-shopping behaviour, with particular reference to consumers in Chennai City. The study examines how these factors influence consumers’ online shopping decisions and whether demographic characteristics significantly influence their perceptions and e-shopping behavior. The study adopted a quantitative research design and collected data from 300 respondents in Chennai City. The data were analysed using appropriate statistical techniques, including the Chi-square test, Analysis of Variance (ANOVA), correlation analysis, and multiple regression analysis, to examine the relationships among the study variables. The findings indicate that perceived benefits and trust play significant roles in encouraging e-shopping behaviour, whereas perceived risk acts as a potential deterrent to consumers’ online purchasing decisions. The study provides useful insights for e-commerce businesses to strengthen consumer trust, enhance perceived benefits, reduce perceived risks, and improve customer engagement and satisfaction in the rapidly evolving digital marketplace.
DOI: http://doi.org/10.5281/zenodo.23117543
