Volume 14 | Issue 5

 Abstract

The rapid integration of Generative Artificial Intelligence (AI) in higher education has necessitated a paradigm shift in pedagogical strategies, particularly within the Commerce stream where data analysis and automation are becoming industry standards.

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 Keywords

Generative AI, Commerce Education, Faculty Adaptation, Student Engagement, Inclusive Higher Education.

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Inclusive education in the contemporary era is a multifaceted concept that has evolved from the historical segregation of learners to a unified, egalitarian model. Sociologically, education serves as a primary vehicle for social mobility, aiming to bridge gaps across castes and classes. Psychologists opine that education must be a fundamental process that nurtures not only cognitive faculties but also emotional and social development. However, for decades, the Indian education system has remained largely unidimensional, characterized by a "marks-based" culture that disproportionately rewards linguistic and logical-mathematical intelligences. This narrow focus has inadvertently marginalized learners who possess diverse strengths, particularly those who are differently abled or do not fit the traditional academic mould.

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Multiple Intelligences, Howard Gardner, NEP 2020, Inclusive Education, Indian Schooling System, Differentiated Instruction, Holistic Assessment.

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This research paper evaluates the financial performance of Mandya District Central Cooperative Bank (MDCC Bank) before and after the pandemic by comparing the time-series analysis of the financial performance during the years 2015-2025. The study aims to examine structural growth, profitability trend, asset quality, and capital adequacy during pre-pandemic, pandemic, and post-pandemic periods. The study takes the descriptive and comparative research design based on the secondary data collected in the annual reports of the Bank. Trend analysis and phase-wise comparison are used to analyze key financial indicators such as deposits, loans and advances, working capital, gross income, net profit, Net Margin, Yield on Assets, NPA percentage, Recovery rate and Capital Adequacy Ratio (CRAR).

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Cooperative Banks, Financial Performance, COVID-19 Impact, Capital Adequacy, Asset Quality, Time-Series Analysis.

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Foreign Direct Investment (FDI) plays an important role in strengthening financial sectors in developing economies. In India, the insurance industry has gradually opened to foreign participation to attract capital, improve efficiency, and expand insurance coverage. When the sector was liberalized under the Insurance Regulatory and Development Authority Act, 1999, the FDI limit was initially set at 26 percent. This limit was later increased to 49 percent in 2015, 74 percent in 2021, and finally to 100 percent in 2025, marking a major shift in investment policy. This study examines the impact of FDI liberalization on the growth of India's insurance sector using secondary data from 2001 to 2025. Indicators such as insurance penetration, premium growth, and market competition are analysed through regression techniques. The findings show a positive relationship between FDI inflows and sectoral development. Higher foreign investment has improved competition, efficiency, and technological adoption. The study concludes that while 100 percent FDI can accelerate industry growth, effective regulation by the Insurance Regulatory and Development Authority of India remains essential to safeguard policyholders and maintain financial stability.

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 Keywords

Foreign Direct Investment (FDI); Insurance Sector; Insurance Penetration; Financial Sector Reforms; Insurance Market Competition; India; FDI Liberalization

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Artificial Intelligence (AI) is transforming the global business ecosystem, redefining how new ventures are conceptualized, launched, and scaled. In India, where entrepreneurship is viewed as a key driver of economic growth and employment generation, AI presents both unprecedented opportunities and structural challenges. This study adopts a mixed-methods approach combining quantitative survey analysis (n = 400 entrepreneurs and MSMEs) and qualitative interviews (n = 30 stakeholders) to examine the impact of AI on entrepreneurship development (ED) in India. The findings indicate that AI significantly enhances operational efficiency, customer intelligence, market access, and innovation capacity. However, adoption remains uneven due to skill shortages, financial constraints, infrastructure disparities, data limitations, and regulatory uncertainty. The study concludes that while AI can accelerate entrepreneurial growth and competitiveness in India, inclusive adoption requires coordinated interventions in education, policy, and ecosystem development.

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 Keywords

Artificial Intelligence, Entrepreneurship Development, MSMEs, Innovation, Digital Transformation, India

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In Indian tax system there are two types of taxes are there, Direct tax and indirect tax .In that GST (Goods and service tax) comes under indirect tax.GST play very vital role in the economic progression in India. GST was implemented for MSME on July/1/2017 including turnover more than 40 lakhs for goods and 20 lakh for services. After implementation of GST on MSME (Micro, Small, Medium)it brings immense change in the revenue system India.

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Indirect tax, GST, MSME, Input tax credit, Compliance cost, Cascading effect

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In India, Higher educational institutes have traditionally depended on chalk and talk classroom method with restrictive curriculum design and assessment methods. fixed curricula, and conventional assessment methods. However, in digital century, Innovation of digital tools and its transformation like Virtual classrooms, blending learning, LMS, AI-enables teaching and learning tools etc. enhancing accessibility, allowing students from diverse geographical and socio-economic backgrounds to participate in higher education. Innovation in higher education extends beyond teaching and learning to include research, administration, and student support services. Technologies like big data analytics, cloud computing and automation help institutions improve operational efficiency, academic planning, and resource management. The objective of the study is to analyze the positive and negative impacts of Innovation and Digital Revolution in Higher education among the faculty members through survey Method. The research conducted by questioning 50 respondents and have used Independent samples t-test to check the opinion of male and female respondents is same of differ. The findings indicate that innovation and digital transformation are positively perceived by both groups, particularly in enhancing learning accessibility, self-learning opportunities, and institutional collaboration. In conclusion, innovation and digital transformation is essential for the sustainability and competitiveness of higher education institutions.

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 Keywords

Global Collaboration, Digital Infrastructure, Digital Literacy, Social Interaction

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Employability skills have become an essential requirement for graduates in the rapidly evolving and competitive job market. Traditional commerce education emphasizes theoretical knowledge, which may not fully equip students with the practical skills demanded by modern industries. In this context, tailored commerce education has gained importance as an approach that integrates academic learning with industry-relevant competencies. The present study aims to examine the impact of tailored commerce education on the development of employability skills among commerce students. The research adopts an empirical approach based on primary data collected through a structured questionnaire from commerce students in higher education institutions. The study focuses on key employability skills such as communication ability, analytical thinking, digital literacy, problem-solving skills, and professional adaptability. Data collected from the respondents were analysed using appropriate statistical tools to understand the relationship between tailored educational practices and employability skill development.

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 Keywords

Employability Skills, Commerce, Tailored Education, Skill Development, Higher Education.

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The rapid advancement of Artificial Intelligence (AI) is transforming education systems and entrepreneurial ecosystems worldwide. In India, commerce education plays a critical role in preparing students for careers in business, finance, accounting, and entrepreneurship. However, traditional pedagogical approaches often fail to equip learners with the analytical, digital, and innovation-oriented skills required in the modern economy. This paper examines how Artificial Intelligence enhances commerce education and strengthens entrepreneurial skills in the Indian context. It analyses AI-driven learning systems, data analytics tools, automation technologies, and digital platforms that contribute to improved academic outcomes and entrepreneurial capabilities. The study further discusses policy support, implementation challenges, and future prospects. The paper concludes that strategic integration of AI in commerce education can significantly contribute to skill development, innovation, and sustainable economic growth in India.

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 Keywords

Artificial Intelligence, Commerce Education, Entrepreneurial Skills, Digital Economy, Skill Development, India

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Financial inclusion has become a key priority in India's economic policy, particularly for micro and small enterprises that face barriers in accessing formal finance. The Pradhan Mantri Mudra Yojana, launched in 2015, addresses this gap by providing collateral-free loans to non-farm micro-enterprises. This study evaluates PMMY's impact on first-generation entrepreneurs in Karnataka, with a focus on Koppal City, using a mixed-method approach combining secondary data and interviews with 50 beneficiaries. The findings show that PMMY has significantly expanded credit access for women and socially disadvantaged groups. While its tiered loan structure supports entry-level entrepreneurship, progression to higher loan categories is constrained by financial, compliance, and mentoring challenges. Karnataka performs relatively better due to supportive ecosystem factors. Overall, PMMY has enhanced entrepreneurial participation, but sustained growth requires stronger skill development and institutional support systems.

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Financial Inclusion, PMMY, First-Generation Entrepreneurs, MSME, Collateral-Free Credit.

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In the context of increasing social, cultural, linguistic, and economic diversity, diversity management has emerged as a strategic priority for higher education institutions in India. Karnataka, with its heterogeneous student and faculty population, presents a relevant setting to examine how diversity is managed at the institutional level. The present study examines the nature, extent, and effectiveness in universities' diversity practices, with a specific focus on policy frameworks, implementation mechanisms, and stakeholder perceptions. Using a descriptive and analytical research design, primary data were collected from students, teaching faculties and management, and through a structured questionnaire, complemented by secondary sources such as policy documents, reports, and scholarly literature. Statistical tools including percentage analysis, mean score analysis, and independent samples t-test were employed. The findings reveal that moderate adoption of diversity management practices, with notable strengths in inclusive curriculum design and policy formulation, and significant gaps related to resource availability, training, communication, and disability support services. Hypothesis testing confirms the significant differences in diversity management practices across institutional types and demonstrates a constructive relationship between diversity management and inclusiveness. The study concludes with policy-relevant suggestions to strengthen inclusive and equitable higher education environments in Karnataka.

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Diversity management, Higher education, Karnataka, Inclusion, equity.

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Artificial Intelligence (AI) has emerged as a transformative technological advancement that significantly influences various sectors, including commerce and entrepreneurship. In recent years, social media start-ups have increasingly adopted AI technologies to enhance their digital marketing strategies, customer engagement, and business decision-making processes. AI-powered tools such as data analytics, chatboxs, recommendation systems, and automated content creation enable start-ups to understand customer behaviour, personalize marketing campaigns, and improve operational efficiency. As a result, entrepreneurs are able to reach wider audiences, reduce marketing costs, and increase business competitiveness in the digital marketplace.In India, the rapid expansion of internet connectivity, smartphone usage, and digital platforms has created numerous opportunities for aspiring entrepreneurs to establish innovative social media-based businesses. Platforms such as social networking sites, online marketplaces, and content-sharing applications have become powerful channels for product promotion, brand building, and customer interaction. Within this context, AI plays a crucial role in helping start-ups analyse market trends, predict consumer preferences, and optimize advertising strategies. This article focuses on the role of AI in social media start-ups and entrepreneurship development with special reference to Shivamogga city. The study aims to examine how AI technologies are being adopted by emerging businesses in the region and how they contribute to entrepreneurial growth. It also highlights the objectives and scope of the research, identifies existing research gaps, and explains the methodology used for data collection and analysis. Furthermore, the study discusses the challenges faced by start-ups in adopting AI, such as limited technical expertise, financial constraints, and data privacy concerns. Finally, the article reviews current developments and opportunities for AI-driven entrepreneurship in Shivamogga.

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Artificial Intelligence, Social Media Startups, Digital Marketing, Entrepreneurship Development.

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Sustainability of academic careers has become an urgent issue for higher education institutions, especially with the rise in faculty mobility. Migrant faculty contribute to greater academic diversity and improve the output of an institution. Their future career sustainability largely depends on the support they receive for their career progression. This research paper will explore how career development practices affect the sustainability of academic faculties among migrant faculty in higher education institutions in Bengaluru, India. The study involved 358 migrant faculty members. The findings indicate that career advancement practices have a strong and positive effect on career sustainability. However, the relationship between the challenges faced by migrant faculty and the influence of career advancement practices on career sustainability is somewhat weakened by job satisfaction and perceived organizational support. The results provide valuable insights for institutional leaders and policymakers in creating inclusive and sustainable career development policies that support long-term sustainability in human capital within education.

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Career progression, Academic career sustainability, Migrant faculty, Higher education institutions, Structural equation modeling

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Education system, industrial growth, entrepreneurial eco-system are the key indicators of the development of any nation, Entrepreneurship has emerged as a transformative force in modern economies, driving innovation, employment generation, and sustainable development. The systematic development of entrepreneurship skills is increasingly recognized as essential for preparing graduates to succeed in complex and industrial environments. This article examines the role of entrepreneurship skill development and industrial collaboration enhancing students' readiness for real-world business challenges. The article emphasizes the need for integrated policy strategies that institutionalize partnerships and embed experiential entrepreneurship education across disciplines. Collaboration and mutual supports among the stakeholders have explained by framing the model of collaboration. The study is based on secondary data collected from an extensive review of existing literature, research articles and policy documents. The study concludes that higher education institutions equipped with robust entrepreneurial and industrial networks are better positioned to support economic flexibility, foster innovation, and cultivate future-ready entrepreneurs in a competitive global landscape.

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 Keywords

Entrepreneurship skill, Entrepreneurial ecosystem, Experiential learning mechanisms, Academic-industry collaboration, Higher education.

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This study investigates the comparative performance of selected large-cap mutual funds in India over the period 2021 - 2025 using monthly closing Net Asset Value (NAV) data. The analysis evaluates both return and risk-adjusted performance measures to give a comprehensive assessment of fund efficiency. Key indicators including Compound Annual Growth Rate (CAGR), standard deviation, Sharpe ratio, Beta, Treynor ratio, and Jensen's Alpha are employed within the Capital Asset Pricing Model (CAPM) framework. The NIFTY 50 index serves as the benchmark, and a 7 percent annual risk-free rate is assumed for excess return estimation. Empirical results indicate that Nippon India Large Cap Fund exhibited superior compounded growth and the highest risk-adjusted performance, followed by ICICI Prudential and HDFC Top 100, while Axis demonstrated relatively weaker performance. However, the One-Way ANOVA results reveal no statistically significant difference in mean monthly returns among the selected funds at the 5 percent level. The findings suggest that although performance efficiency varies across schemes, large-cap funds within the same category tend to generate comparable average returns over time.

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Mutual Funds, Large-Cap Mutual Funds, Equity Mutual Funds, Performance Analysis.

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 Abstract

Indian insurance sector has undergone significant reforms to enhance efficiency, transparency and market penetration especially in terms of regulatory innovation and digital transformation. Regulatory efforts by the Insurance Regulatory and Development Authority of India (IRDAI) and policy efforts like liberalization, improvement of foreign direct investment norms as well as consumer-focused regulations have changed the industry to a large extent. At the same time, the issue of digitalization is turning out to be a crucial facilitator of operational perfection and quality of services within the insurance ecosystem. This paper investigates the digitalization and regulatory innovation impact in reshaping the Indian insurance industry with a particular focus on general insurance. The research relies on the secondary data obtained via IRDAI annual reports, government publications, industry reports, and available scholarly literature. Digital reforms are examined through e-insurance accounts, online policy issuance, online policy claims management, InsurTech integration, and regulatory sandbox programs in order to determine their effect on operational efficiency, customer experience, and financial inclusion. These results also indicate that digital and regulatory changes have minimized in claims settlement, and offered more insurance access to a wide range of segments of the population. Nonetheless, other challenges that are noted in the study include cybersecurity threats, issues of data privacy, and adaptation to new technologies by regulation, as well as the ongoing digital divide. The conclusion of the paper is that continuous regulatory innovation, inclusive and safe digital policy is a route to enhancing consumer trust and establishing the long-term development of the Indian insurance industry within the changing digital economy, processing time, improved transparency, improved efficiency

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 Keywords

Insurance reforms, Digitalization, Regulatory Innovation, Operational Efficiency, Financial Inclusions.

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Artificial Intelligence (AI) has emerged as one of the most transformative technologies of the 21st century, reshaping industries, healthcare, finance, transportation, and social interactions. At its core, AI relies heavily on mathematics, which provides the foundation for algorithms, neural networks, optimization, and predictive modeling. This paper examines the mathematical principles underpinning AI, including linear algebra, calculus, probability, statistics, and optimization techniques. It further explores how these mathematical tools enable AI to impact society, discusses ethical considerations, and outlines future directions for responsible AI development.

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The Mathematics of Artificial Intelligence: Transforming Society in the 21st Century

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This study explores how digital technology developments enhances financial wellness in the economy. Technologies like mobile banking, AI, blockchain, and digital payment systems have transformed the financial sector. It makes the financial services more efficient, accessible, and transparent. Digital innovations enable quick and secure financial transactions, reduce costs, and expand services to all sections of the populations. This improves the financial decision-making, risk management, and economic participation among different stakeholders. Fintech innovations and advancements promote financial and digital literacy, economic growth, and stability. Challenges include cybersecurity threats, dearth of data privacy, technological inequality, and lack of digital literacy. Overall, digital technology plays an important role in boosting financial wellness through inclusive growth, budding security, and tie-up sustainable development.

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Digital Innovations. Financial Wellness, Financial Technology

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The relationship between music and time occupies a central position in Indian musical philosophy. Within the tradition of Odishi music, concepts of time acquire unique ritualistic dimensions through their association with Jagannath culture and temple worship. The Jagannath temple tradition of Odisha developed a sophisticated system in which specific R?gas were linked to particular ritual hours, seasonal cycles and ceremonial occasions. This paper examines the concept of time theory in Odishi music through the ritual R?ga systems associated with Jagannath culture. Drawing upon perspectives from Ethnomusicology, Musicology and Religious Studies, the study explores how musical time functions not merely as an aesthetic principle but as a sacred framework shaping devotional experience. The paper argues that the R?ga-time system in Jagannath rituals represents a unique synthesis of cosmology, spirituality, musical structure and liturgical practice. The study further analyzes how modernization and changing performance contexts have influenced the continuity of these temporal traditions in contemporary Odishi music.

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Odishi Music, R?ga Theory, Sacred Time, Jagannath Culture, Ritual Music, Temple Traditions

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Rapidly emerging online communications platforms have significantly altered how we generate and distribute informa- tion. While digital platforms provide a medium for fast exchange of information, they provide new opportunities for widespread dissemination of misleading and incorrect information. There- fore, identifying deception in online environments has become an important problem. Traditional identification methodologies utilize textual analysis or relational-based propagation modeling but do not account for semantic meaning and social structure simultaneously. This paper proposes a Hybrid Semantic Network Deceptive Information Detection System (HSN-MDF) which in- tegrates semantic analysis with graph network learning. Online information is represented as a heterogeneous semantic graph of users, claims, entities, and sources of information. An introduced Semantic Inconsistency Index (SII) detects inconsistencies between semantically related claims. Graph neural networks (GNNs) are used to identify complex relational structures, whereas an adaptive trust propagation mechanism assesses the reliability of sources. Evaluation conducted on a dataset consisting of 20,000 news sto- ries demonstrates that this system demonstrates superior detection performance relative to traditional machine learning and deep learning methods.The use of graph-based analysis and semantic reasoning provides significant improvements in the ability to detect misleading information.

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 Keywords

--Fake News Detection, Misinformation Detection, Semantic Networks, Graph Neural Networks, Social Network Analysis, Trust Propagation, Knowledge Graphs.

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