Poornaprajna International Journal of Management, Education & Social Science (PIJMESS)
type: channel
description: Journal Title: Poornaprajna International Journal of Management, Education & Social Science (PIJMESS) Journal Initial: International - Multidisciplinary (Poornaprajna Publication) Journal Abbreviation: PIJMESS Crossref DOI: 10.64818/PIJMESS.3107.4626 E-ISSN: 3107-4626 Publisher Contact: Poornaprajna Institute of Management, Managed by Udupi Shree Adamaru Matha Education Council, Volakkadu, Udupi - 576101, Karnataka, India Email: contact@poornaprajnapublication.com Country: India Journal Description: Poornaprajna International Journal of Management, Education & Social Science (PIJMESS) Country of Publication: India Publisher: Poornaprajna Institute of Management Format: Open Access Year of Start: 2024 Indexed and Available from: Google Scholar Frequency: 2 Issues per year Language: English Scope: Multidisciplinary in Management, Education, and Social Science Article Processing Charge: Free Publication Types of Journal: Academic/ Scholarly Journal Open Access: Yes Indexed & Abstracted: Yes Policy: Double blinded Peer Review Publication Ethics: Editorial Ethics Policy as per |C|O|P|E| Review Time: Four to Eight Weeks Approximately Contact & Submission Email: conatct@poornaprajnapublication.com Poornaprajna International Journal of Management, Education & Social Science (PIJMESS) with E-ISSN: 3107-4626 is an online, not-for-profit, Poornaprajna Group, Udupi sponsored free publication, blind peer-reviewed, open-access, quarterly but continuous weekly uploading of accepted papers, plagiarism free, refereed research journal published by Poornaprajna Institute of Management, Udupi, India. PIJMESS offers free publication opportunity to its authors, allows to keep Copyright of the scholarly paper with the authors. It provides a global author-centric publishing platform for Professors, Research scholars, academicians, professionals, and students engaged in Research. The main aim of PIJMESS is to become the world’s leading Author-Centred fast publication journal that is preferr…
publisher: Poornaprajna Institute of Management
language: en
publication name: Poornaprajna International Journal of Management, Education & Social Science (PIJMESS)
issn: 3107-4626
items: AI as the New Concierge: Exploring the Role of Generative AI in Transforming Customer Experience in the Luxury and Lifestyle Industry
items: Deloitte as a Global Professional Services Firm: An Evaluation of Strategy, Innovation, and Market Impact
items: Ancestral Geography and Global Earnings Inequality Patterns across Persistent Cultural Lineages
items: Exploring Graduate Perspectives on Institutional Betterment: A Thematic Analysis
items: Mapping Work–Life Integration and Employee Performance Research
items: Tracing Two Decades of Research on Accounting Efficiency: A Bibliometric Analysis
items: Users’ Satisfaction of Pathao Ride-sharing Service in Kathmandu
items: Negative Tie Exposure on Workplace Energy Drain: A Social Network Analysis of Nepali FMGC
items: A Study of New Age Indian Startups' IPOs Impact on Social Sustainability: For Viksit Bharat
items: Understanding the Investment Preferences of Women Professionals: A Regional Perspective
items: How Zero-Based Budgeting Can Transform Cost Management Strategies and Improve Financial Planning in Organizations
items: Arthaśāstra and Corporate Strategy: From Mauryan Governance to Modern Boardrooms
items: A Study on Occupational Stress among Public Road Transport Sector Employees: Special Reference to KSRTC
items: Maslow’s Need Hierarchy Theory with Reference to Socio-Cultural Dynamics in Nepal
items: Impact of UPI Digital Payment Services in The Karnataka State Road Transportation Corporation: For Promoting Sustainable Development Goals (SDGs)
items: Ernst & Young in the Global Spotlight: Strategic Growth, Innovation, and Challenges in a Dynamic Professional Services Landscape
items: Strategic Analysis of Walmart Inc. Innovation, Ethical Challenges, and the Future of AI-Driven Services
items: AI Architecture for Educational Transformation in Higher Education Institutions
items: Strategic 360° View of the Aditya Birla Group: Unpacking Growth, Governance, and Global Impact
items: Indian Women in the Corporate Space: A Scholarly Discussion
items: Green Branding and Consumer Trust: A Study on Eco-Friendly Initiatives by Automobile Brands
items: Publishing Company and CEO Analysis Papers as Part of a 'Dark-Blue Ocean Strategy' in Professional Education to Grab Employment
items: Strengthening Cultural Bridges Through Interfaith Approaches Toward Global Harmony
items: Employee Perceptions of the ESI Scheme: A Critical Review of the Literature
items: Student-Centered Approach in Higher Education to Transform Learning in India – A New ISL Model
items: Ethics and Governance in the Upanishads: A Framework for Modern Leadership
items: Advaita Vedanta and Kashmir Shaivism: A Study of Non-Dualistic Interpretations
items: Holistic Education Redefined: Integrating STEM with Arts, Environment, Spirituality, and Sports through the Seven-Factor/Saptha-Mukhi Student Development Model
items: Achieving Business Excellence through Ethical Business Model: A Success Story of Tata Group, India
items: Role and Efforts of NGOs for Women Empowerment in India: A Review-Based Analysis

AI as the New Concierge: Exploring the Role of Generative AI in Transforming Customer Experience in the Luxury and Lifestyle Industry
type: item
description: Purpose: This study aims to examine the transformative role of Generative Artificial Intelligence (GenAI) in reshaping customer experience within the luxury and lifestyle industry. The research seeks to analyze how AI-driven personalization, predictive analytics, and digital engagement tools influence strategic positioning, service delivery models, and competitive differentiation in a sector traditionally defined by exclusivity and high-touch human interaction. The objective is to understand how luxury brands can integrate generative AI while preserving brand heritage, emotional value, and customer trust. Methodology: The research adopts a qualitative and exploratory industry-based study approach, focusing on analytical interpretation rather than empirical generalization. Multiple secondary sources—including scholarly literature, industry reports, and conceptual AI frameworks—are integrated to develop a comprehensive understanding of AI-driven transformation in the luxury ecosystem. Strategic evaluation tools such as SWOC analysis, ABCD analysis, and PESTLE framework are applied to assess internal capabilities, external environmental influences, and implementation contexts. Customer-experience-oriented models are also incorporated to evaluate service quality and personalization dynamics. Analysis & Suggestions: The analysis reveals that generative AI enhances predictive personalization, enables scalable exclusivity, improves operational efficiency, and supports immersive digital storytelling. AI-powered tools such as virtual stylists, conversational agents, demand forecasting systems, and sentiment analytics are redefining service delivery and customer engagement strategies. However, challenges related to ethical governance, data privacy, technological dependency, and preservation of brand authenticity remain critical. Strategic suggestions emphasize responsible AI integration, hybrid human–AI collaboration models, investment in digital talent development, and align…
subject: Articles
  topic: section
subject: Generative Artificial Intelligence
  topic: keywords
subject: Luxury and Lifestyle Industry
  topic: keywords
subject: Customer Experience
  topic: keywords
subject: AI-Driven Personalization
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Strategic Analysis
  topic: keywords
subject: Service Innovation
  topic: keywords
subject: SWOC analysis
  topic: keywords
subject: ABCD analysis
  topic: keywords
subject: PESTLE framework
  topic: keywords
creator: Isha Devadiga
creator: Aithal P. S.
rights: Copyright (c) 2026
date: 2026-03-16
publication date: 2026-03-16
starting page: 122
ending page: 152

Deloitte as a Global Professional Services Firm: An Evaluation of Strategy, Innovation, and Market Impact
type: item
description: Purpose: This study aims to analyze Deloitte Touche Tohmatsu Limited (DTTL) as a comprehensive company case study to understand its strategic positioning, operational structure, financial stability, and competitive dynamics within the global professional services industry. The objective is to examine how Deloitte sustains long-term growth, manages complex global operations, and responds to evolving environmental and technological challenges. Methodology: The research adopts a qualitative and exploratory case study approach, focusing on in-depth analysis rather than broad generalization. Multiple secondary sources—including annual reports, industry insights, and scholarly literature—are integrated to develop a holistic understanding of Deloitte’s strategic and managerial practices. Analytical frameworks such as SWOC analysis, ABCD analysis, financial evaluation, and strategic assessment tools are applied to interpret organizational performance within its real-world context. Analysis & Suggestions: The analysis highlights Deloitte’s diversified service portfolio, innovation-driven strategy, strong global network structure, and emphasis on human capital development. Financial analysis indicates stable revenue growth supported by diversified operations, while technological strategy assessment reflects significant investments in digital transformation and emerging technologies. Based on these findings, strategic suggestions emphasize strengthening innovation capabilities, enhancing customer-centric solutions, improving talent retention strategies, and proactively addressing regulatory and competitive challenges to ensure sustained leadership. Originality / Value: This case-based study provides contextual and integrative insights by bridging theoretical frameworks with practical business realities. By combining strategic, financial, technological, and managerial perspectives, the research offers a comprehensive understanding of Deloitte’s business model and competitive ad…
subject: Articles
  topic: section
subject: Company Analysis
  topic: keywords
subject: Case Study Research
  topic: keywords
subject: Deloitte Touche Tohmatsu Limited
  topic: keywords
subject: Strategic Management
  topic: keywords
subject: SWOC Analysis
  topic: keywords
subject: ABCD Analysis
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Technological Strategy
  topic: keywords
subject: Professional Services Industry
  topic: keywords
subject: Customer Satisfaction Strategies
  topic: keywords
creator: Diya Devadiga
creator: Aithal P. S.
rights: Copyright (c) 2026
date: 2026-03-16
publication date: 2026-03-16
starting page: 97
ending page: 121

Ancestral Geography and Global Earnings Inequality Patterns across Persistent Cultural Lineages
type: item
description: Purpose: This paper examines how ancestral geography, defined through cultural lineage persistence, historical settlement continuity, mobility structures, and governance quality, shapes contemporary global earnings inequality. The study aims to determine whether inequality is primarily driven by long-standing historical forces rather than only modern economic dynamics. Methodology: The study harmonizes cross-national datasets from seven countries covering the period 2010 to 2024. Data were drawn from the World Inequality Database, United Nations demographic and migration databases, UNESCO cultural records, UN geospatial settlement archives, and the V-Dem governance dataset. Variables were standardized on a 0 to 1 scale. Linear interaction models were employed to estimate the direct and moderating effects of ancestral geography and governance on multiple dimensions of earnings inequality. Results/Analysis: Findings indicate that strong cultural lineage persistence and dense historical settlement continuity are positively associated with wider wage distribution gaps, greater occupational stratification, lower intergenerational mobility, and higher regional income divergence. Mobility, both internal and international, weakens inherited structural disparities. Governance quality moderates the relationship between ancestral structures and inequality by reducing the transmission of historical rigidities into present-day wage differentials. The results confirm that historical identity and spatial persistence exert measurable long-term effects on income distribution. Originality/Value: The study introduces the concept of ancestral geography as an integrated framework combining lineage continuity, settlement systems, mobility patterns, and institutional quality. Unlike prior research that treats these factors separately, this work consolidates them into a unified empirical model to explain global earnings inequality. It extends inequality theory by demonstrating how historic…
subject: Articles
  topic: section
subject: Ancestral geography
  topic: keywords
subject: Cultural lineage persistence
  topic: keywords
subject: Historical settlement patterns
  topic: keywords
subject: Governance quality
  topic: keywords
subject: Global earnings inequality
  topic: keywords
creator: Mbonigaba Celestin
creator: M. Vasuki
creator: A. Dinesh Kumar
creator: Michael Marttinson Boakye
rights: Copyright (c) 2026
date: 2026-03-14
publication date: 2026-03-14
starting page: 77
ending page: 96

Exploring Graduate Perspectives on Institutional Betterment: A Thematic Analysis
type: item
description: Purpose: The study investigates how graduate students assess institutional improvement needs while determining how students and alumni support institutional development at People’s Campus. Methodology: The researchers used a qualitative exploratory research design to investigate their research question. Data were collected from 154 graduates from BBM, BBA, BBS, and MBS programs through two open-ended questions that asked for (i) institutional improvement suggestions and recommendations, and (ii) student and alumni potential contributions. The researchers analyzed the responses through inductive thematic analysis according to Braun and Clarke's 2006 analytical framework. The researchers identified and interpreted themes from academic programs to analyze how graduate perspectives differed between programs. Findings: The study results show that undergraduate students who completed their Bachelor of Business Management and Bachelor of Business Administration programs at the university give priority to learning through real-world experiences and participating in extracurricular activities, and using technological resources, but they mainly contribute to the university through their roles as mentors and their ability to share knowledge. BBS graduates state that they need structured learning environments that support all students while providing academic assistance because their contributions stem from their dedication to volunteer work and peer mentoring, and their commitment to supporting institutional needs. The postgraduate graduates from MBS programs demonstrate their commitment to systemwide enhancements by showing dedication to improving governance and digitalization, career services, and research engagement while they actively participate in professional organizations and strategic planning. Cross-program evaluation shows that campus facilities, hygiene standards, and administrative response times create common problems that decrease student satisfaction and instit…
subject: Articles
  topic: section
subject: Institutional Betterment
  topic: keywords
subject: Graduate Perspectives
  topic: keywords
subject: Thematic Analysis
  topic: keywords
subject: Alumni Contribution
  topic: keywords
creator: Rajan Bilas Bajracharya
creator: Aithal P. S.
rights: Copyright (c) 2026
date: 2026-03-14
publication date: 2026-03-14
starting page: 68
ending page: 76

Mapping Work–Life Integration and Employee Performance Research
type: item
description: Purpose: Work–life integration (WLI) is increasingly critical for enhancing employee performance, job satisfaction, engagement, and organizational commitment. However, research on WLI is fragmented across disciplines, limiting a holistic understanding of trends, key contributors, and thematic focus. Methodology: This study conducted a bibliometric and factorial analysis of research on WLI and employee performance from 2006 to 2026. Data were collected from major HRM and organizational behavior publications. Results & Analysis: Findings indicate steady growth in publications, with early studies highly cited despite low output. The International Journal of Human Resource Management emerged as the core journal, while authors like Croon M, De Menezes, and Van Veldhoven M significantly shaped the field. Leading institutions included Florida International University and Tilburg University, with the UK, Netherlands, and US dominating citations. Keyword and thematic analyses revealed clusters on WLI outcomes, employee performance, HR practices, and supportive resources. Factorial analysis showed performance arises from interactions among leadership, engagement, structural, and technological factors, highlighting a systemic perspective. Originality / Value: This study reveals how leadership, engagement, structural flexibility, and technology interact to drive employee performance, while mapping global contributors and identifying critical gaps in moderating mechanisms, long-term outcomes, and integrated HRM strategies for future research. Type of Paper: Review Paper.
subject: Articles
  topic: section
subject: Employee
  topic: keywords
subject: Integration
  topic: keywords
subject: Organization
  topic: keywords
subject: Performance
  topic: keywords
subject: Work–Life
  topic: keywords
creator: Suman Kamal Prajuli
creator: Aithal P. S.
rights: Copyright (c) 2026
date: 2026-02-02
publication date: 2026-02-02
starting page: 52
ending page: 67

Tracing Two Decades of Research on Accounting Efficiency: A Bibliometric Analysis
type: item
description: Purpose: Accounting efficiency is a critical aspect of organizational performance, reflecting the effectiveness of accounting systems, processes, and resources in generating accurate, timely, and relevant financial information. Despite growing scholarly attention, research on factors affecting accounting efficiency remains fragmented across subfields such as cost accounting, management accounting, financial performance, and accounting information systems. A systematic assessment is necessary to synthesize knowledge, identify trends, and guide future research. Methodology: This study adopts a bibliometric research design, analyzing 127 peer-reviewed articles retrieved from the Scopus database (2006–2025). Using R Studio with the Bibliometrix package and Biblioshiny. Results & Analysis: Findings reveal a clear growth trajectory in accounting efficiency research, with publications increasing from 6 in 2006 to 28 in 2025, and citations declining for recent studies due to limited exposure. A concentrated set of core journals and highly productive authors drive the field, while China, the United States, and selected European and Asian countries lead scientific output. Thematic analysis identifies cost accounting, efficiency, and cost-benefit analysis as central topics, with emerging trends in sustainability, supply chain performance, and quantitative efficiency measurement methods such as data envelopment analysis. Originality / Value: The study highlights the evolution of accounting efficiency research from foundational cost and productivity studies to empirical, interdisciplinary, and technology-driven investigations. By mapping publication trends, influential contributors, and emerging themes, this bibliometric analysis provides a comprehensive framework for guiding future research, policy formulation, and practice-oriented strategies to enhance accounting efficiency globally. Type of Paper: Review-based Analysis.
subject: Articles
  topic: section
subject: Accounting
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Organizational
  topic: keywords
subject: Research
  topic: keywords
creator: Purushottam Subedi
creator: Aithal P. S.
rights: Copyright (c) 2026
date: 2026-01-20
publication date: 2026-01-20
starting page: 38
ending page: 51

Users’ Satisfaction of Pathao Ride-sharing Service in Kathmandu
type: item
description: Purpose: The rise of the digital economy has transformed urban mobility across the world, with ride-sharing services emerging as a key innovation in sustainable transportation. In Nepal, Pathao has introduced a new mode of travel that connects riders and drivers through mobile platforms, offering affordability and convenience within Kathmandu’s congested transport environment. However, users’ satisfaction with such services remains underexplored, particularly in relation to price value, reliability, safety, and responsiveness. This study aims to analyze the factors influencing user satisfaction with Pathao ride-sharing services in Kathmandu, focusing on how price value, reliability, safety, and responsiveness shape overall consumer experience. Methods: A quantitative research design was applied using a structured questionnaire distributed to Pathao users in Kathmandu Metropolitan City. Primary data from 175 valid responses were analyzed using SPSS, employing descriptive statistics, reliability tests, and multiple regression analysis to examine relationships among the variables. Findings: Results indicate that all four variables—price value, reliability, safety, and responsiveness—significantly and positively affect user satisfaction. Among these, responsiveness and safety emerged as the most influential determinants. Users expressed high appreciation for service convenience and affordability, but also raised concerns about occasional fare inconsistencies and driver behavior. The findings validate the SERVQUAL framework’s applicability in assessing ride-sharing services in developing urban contexts. Value: The study concludes that maintaining competitive pricing, consistent reliability, and improved safety standards are crucial for sustaining user satisfaction with Pathao services. Enhanced responsiveness through customer support and driver professionalism can further strengthen consumer trust and loyalty. The findings provide valuable insights for ride-sharing platf…
subject: Articles
  topic: section
subject: Ride-Sharing Services
  topic: keywords
subject: User Satisfaction
  topic: keywords
subject: Pathao
  topic: keywords
subject: SERVQUAL
  topic: keywords
subject: Digital Mobility
  topic: keywords
subject: Kathmandu
  topic: keywords
creator: Ashish Pant
creator: Anjay Kumar Mishra
creator: Aithal P. S.
creator: Bikash Shrestha
rights: Copyright (c) 2026
date: 2026-01-14
publication date: 2026-01-14
starting page: 28
ending page: 37

Negative Tie Exposure on Workplace Energy Drain: A Social Network Analysis of Nepali FMGC
type: item
description: Purpose: Social dynamics in the workplace, especially the exposure to negative relations, can tire employees and lower the productivity level. It is essential to understand how the negative interactions drain the energy to be able to enhance the well-being of the workplace. The research explores the direct and indirect impacts of negative tie exposure on workplace energy drain by highlighting the involvement of behavioral responses and the decay of norms as mediators. Methodology: A quantitative survey was administered to a total of 313 employees in the Nepali FMGC industry. Mediation analysis was conducted using the SPSS PROCESS Macro version 4.2, Model 4. Results & Analysis: Negative tie exposure was found direct influence on the drain of employees' energy at the workplace (B = 0.700, p < .001) and had significant indirect effects through behavioral (B = 0.243, p < .01) and the norm (B = 0.428, p < .001). The total indirect effect (B = 0.670, p < .001) also proved that the two mediators together accounted for energy depletion. The correlation coefficient for the variables ranged from 0.685 to 0.849 (p < .01), thus indicating that there are strong relations between negative tie exposure, behavioral responses, norm decay, and energy drain. Originality/Value: This research is one of the earliest to incorporate social network views and mediation analysis in Nepal, capable of showing how negative relations impact energy drain at the workplace by means of both behavior and norms, thus providing a detailed framework for explaining energy loss in organizations. Type of Paper: Empirical Research Paper.
subject: Articles
  topic: section
subject: Negative-tie
  topic: keywords
subject: Drain
  topic: keywords
subject: Behavior
  topic: keywords
subject: Norms
  topic: keywords
subject: Mediation
  topic: keywords
subject: Workplace
  topic: keywords
subject: Wellbeing
  topic: keywords
subject: Stress
  topic: keywords
creator: Dipak Mahat
creator: P. S. Aithal
creator: Pitri Raj Adhikari
rights: Copyright (c) 2026
date: 2026-01-14
publication date: 2026-01-14
starting page: 15
ending page: 27

A Study of New Age Indian Startups' IPOs Impact on Social Sustainability: For Viksit Bharat
type: item
description: Purpose: To examine the impact of Initial Public Offerings (IPOs) of new-age Indian startups on social sustainability in the context of Viksit Bharat. The study focuses on how IPO-listed startups contribute to employment generation, financial inclusion, digital access, and inclusive economic growth, beyond their financial performance. Methodology: For a comprehensive understanding of the importance of IPO on social sustainability achieving sustainable development goals and Vikasit Bharat, secondary method of data collection to gather information from various sources, including books, online articles, websites, and published research papers. IPO prospectuses, annual reports, stock exchange filings, government publications, and reputed financial databases. Results/Analysis: The analysis indicates that new-age startup IPOs have positively influenced social sustainability by generating large-scale employment, promoting digital financial services, and improving access to essential services such as education, healthcare, and payments. The study also identifies challenges such as uneven regional benefits, short-term market pressures, and limited depth in social impact reporting among some IPO-listed startups. Novelty/Value: This study provides a unique perspective by linking startup IPO performance with social sustainability. It contributes to policy and academic discussions by aligning capital market development with the broader national vision of Viksit Bharat. Type of Paper: Descriptive research paper.
subject: Articles
  topic: section
subject: New Age Indian Startups
  topic: keywords
subject: Listed startup IPOs
  topic: keywords
subject: New Age Entrepreneurship
  topic: keywords
subject: Social Sustainability
  topic: keywords
subject: UN Sustainable Development Goals (SDGs)
  topic: keywords
subject: Viksit Bharat
  topic: keywords
creator: Mahesh K. M.
creator: Aithal P. S.
creator: Sharma K. R. S.
creator: Vidyashree
rights: Copyright (c) 2026
date: 2026-01-14
publication date: 2026-01-14
starting page: 1
ending page: 14

Understanding the Investment Preferences of Women Professionals: A Regional Perspective
type: item
description: Purpose: The study aims to investigate the investment preferences of women professionals based on their financial priorities such as growth, income, long-term profit, balanced element, tax savings, and short-term earnings. It seeks to examine how these priorities influence their allocation of financial resources across various investment options and to understand the underlying behavioural tendencies guiding their financial decisions. Design/Methodology/Approach: This study adopts a quantitative research design, employing a structured questionnaire administered to 100 women professionals across five Taluks in Kerala. Descriptive statistics were used to summarize investment patterns, and reliability analysis using Cronbach’s Alpha was conducted to assess the internal consistency of financial constructs. Furthermore, regression analysis and ANOVA were performed to evaluate the impact and significance of financial priorities on investment preferences. The analytical approach provides empirical evidence on how women professionals strategically balance risk and returns in their investment behavior. Findings/Result: The findings reveal that women professionals prioritize long-term profit, balanced element, and tax savings when making investment decisions. Regression results demonstrate that these factors significantly influence investment behavior, while short-term profit and income exhibit comparatively lower effects. ANOVA results further confirm statistically significant differences in investment preferences based on financial priorities, indicating a preference for stable and tax-efficient investment options. The study highlights a shift among women professionals toward risk-mitigated, long-term wealth creation strategies. Originality/Value: This research contributes to the growing body of literature on gender-based investment behavior by providing empirical insights into how women professionals in Kerala make strategic investment decisions. It underscores the importa…
subject: Articles
  topic: section
subject: Investment Preferences
  topic: keywords
subject: Financial Priorities
  topic: keywords
subject: Women Professionals
  topic: keywords
subject: Long-term Profit
  topic: keywords
subject: Tax Savings
  topic: keywords
subject: Financial Behaviour
  topic: keywords
subject: Economic Empowerment
  topic: keywords
creator: Santhosh Kumar K.
creator: Aithal P. S.
rights: Copyright (c) 2026
date: 2025-12-29
publication date: 2025-12-29
starting page: 218
ending page: 228

How Zero-Based Budgeting Can Transform Cost Management Strategies and Improve Financial Planning in Organizations
type: item
description: Purpose: This study investigates how Zero-Based Budgeting (ZBB) can optimize cost management strategies and enhance financial planning across various industries. Methods: A secondary data analysis was conducted using financial reports and empirical studies from 2020 to 2024 to evaluate the effectiveness of ZBB. Findings: ZBB implementation led to significant cost reductions, with savings rising from $2.5M (3%) in 2020 to $7.5M (9%) in 2024. Operational expense reductions improved from 4% to 10%. A strong positive correlation (r = 0.96) was observed between ZBB adoption and financial planning efficiency, increasing from 68% to 82%. Regression analysis (β = 0.33, p = 0.163) suggested that structured financial planning through ZBB positively influences revenue growth. Challenges include administrative complexity and short-term cost-cutting risks. Value: The study highlights the strategic role of ZBB in cost management and financial sustainability, recommending AI-driven budgeting tools, pilot program rollouts, and industry-specific customization to maximize effectiveness. Type of Research: Empirical Research using secondary data.
subject: Articles
  topic: section
subject: Zero-Based Budgeting
  topic: keywords
subject: Cost Management
  topic: keywords
subject: Financial Planning
  topic: keywords
subject: Expense Optimization
  topic: keywords
subject: Budget Efficiency
  topic: keywords
creator: Mbonigaba Celestin
creator: Anjay Kumar Mishra
creator: Shila Mishra
creator: P. S. Aithal
rights: Copyright (c) 2025
date: 2025-12-27
publication date: 2025-12-27
starting page: 201
ending page: 217

Arthaśāstra and Corporate Strategy: From Mauryan Governance to Modern Boardrooms
type: item
description: Purpose: The Arthaśāstra of Kautilya, written over two millennia ago, remains one of the most comprehensive treatises on governance, economics, and strategic management. Far beyond its relevance to the Mauryan Empire, it presents timeless insights that resonate with contemporary corporate strategy. This paper explores the parallels between Kautilya’s principles of statecraft and the frameworks employed in modern management. The emphasis is on how concepts such as dandanīti (rule of law), mandala theory (alliances and rivalries), and arthashakti (economic strength) can be adapted to corporate governance, stakeholder management, and competitive positioning. Additionally, Kautilya’s strategic foresight in risk assessment, contingency planning, and long-term sustainability is compared with modern business practices such as scenario planning, SWOT analysis, and corporate social responsibility. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Analysis/Results: The fusion of ancient wisdom and modern management demonstrated how Kautilya’s timeless principles extended beyond their historical context to remain relevant in contemporary practice. His insights into statecraft, strategy, and ethics offered lessons in organizational governance, competitive positioning, and sustainable growth. By integrating these values with present-day management theories, businesses could balance profit with responsibility, efficiency with ethics, and innovation with stability. This convergence not only validated the universality of Kautilya’s thought but also served as a practical roadmap for companies striving to stay competitive while maintaining accountability to society and future generations. Originality/Values: By analysing Kautilya’s mult…
subject: Articles
  topic: section
subject: Arthaśāstra
  topic: keywords
subject: Corporate Strategy
  topic: keywords
subject: Kautilya
  topic: keywords
subject: Governance
  topic: keywords
subject: Risk Management
  topic: keywords
subject: Kautilyan Corporate Strategy Model
  topic: keywords
creator: Ramanathan Srinivasan
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-11-22
publication date: 2025-11-22
starting page: 168
ending page: 200

A Study on Occupational Stress among Public Road Transport Sector Employees: Special Reference to KSRTC
type: item
description: Purpose: This research investigates the effect of occupational stress on employees of the Kerala State Road Transport Corporation (KSRTC), with a focus on figuring out the stress elements, their influence on employees’ well-being, and the resulting outcomes on job performance. KSRTC employees are experiencing excessive ranges of occupational stress due to excessive workload, irregular work shifts, absence of job security, limited decision-making authority, and delayed salaries. Understanding these stressors is essential to offer insights into enhancing organizational culture, worker welfare, and sustainable overall performance. Design/Methodology: This research paper applies a quantitative approach using survey-based data collection. The questionnaire was administered to KSRTC employees across different departments of Kottayam Depot using a convenience sampling method. Measurement scales for variables such as workload, time pressure, work control, decision authority, and job performance have been adapted from earlier literature and assessed on a five-point Likert scale. information was analyzed using SPSS 23, using Exploratory factor analysis, Reliability test, Correlation, ANOVA, independent t-test, and multiple Regression to determine relationships between occupational stressors and performance outcomes. Findings/Result: The findings reveal that all identified factors—workload, time pressure, work control, decision authority, and job performance—positively and significantly contribute to occupational stress amongst KSRTC employees. Amongst them, decision authority emerged as the strongest predictor (β = .368, p = .001), followed by workload, work control, job performance, and time pressure. Correlation analysis confirmed strong positive relationships, with decision authority showing the highest correlation (r = .701) and time pressure the lowest (r = .465). ANOVA results indicated that the regression- model was a good fit, validating the predictive impact of stres…
subject: Articles
  topic: section
subject: Occupational Stress
  topic: keywords
subject: Workload
  topic: keywords
subject: Time Pressure
  topic: keywords
subject: Decision Authority
  topic: keywords
subject: Job Performance
  topic: keywords
subject: KSRTC Employees
  topic: keywords
subject: Organizational Stressors
  topic: keywords
subject: Employee Well-being
  topic: keywords
creator: Gisha Thomas
creator: D. Venkadesh
rights: Copyright (c) 2025
date: 2025-10-07
publication date: 2025-10-07
starting page: 158
ending page: 167

Maslow’s Need Hierarchy Theory with Reference to Socio-Cultural Dynamics in Nepal
type: item
description: Background: Nepal, characterized by its multilingual and multicultural makeup, displays intricate social and power dynamics shaped by factors such as caste, class, race, gender, and political ties. Its cultural customs are profoundly influenced by Hindu and Buddhist philosophies, which impact personal motivations and choices related to the environment. Maslow’s hierarchy of needs theory, commonly employed to explain human motivation, outlines a sequence from fundamental physiological needs to self-actualization. Yet, its relevance in Nepal’s distinct socio-cultural and economic setting has not been sufficiently examined. Objective: This study aims to critically examine and reconcile Maslow’s Need Hierarchy Theory with Nepal’s socio-cultural and economic realities to understand the dynamic fulfillment of human needs in this context. Methodology: A qualitative, PRISM-based research design was employed for an exploratory review of academic literature, newspapers, and research articles. The approach emphasized thematic analysis to capture the alignment and contrasts of Maslow’s theory with Nepal’s demographic, cultural, and economic factors. Findings/Analysis: Results reveal that Nepal’s economic challenges, including high youth unemployment and inflation, prevent many from advancing beyond basic physiological needs. Socio-cultural factors such as collectivism, social prestige, and early marriage further complicate the conventional hierarchy, suggesting a more fluid and interdependent model of need fulfillment. The current socio-economic environment prioritizes immediate survival over psychological growth and self-actualization. Conclusion: Maslow’s hierarchy requires contextual adaptation to reflect Nepal’s intertwined socio-economic and cultural fabric. The framework should be seen as flexible, recognizing the collective, dynamic nature of human needs within Nepal. Implication: Integrating socio-cultural and economic factors into motivational theories enhances their r…
subject: Articles
  topic: section
subject: Maslow’s Need Hierarchy
  topic: keywords
subject: Socio-Cultural Dynamics
  topic: keywords
subject: digital
  topic: keywords
subject: Drug
  topic: keywords
subject: Gen Z
  topic: keywords
subject: need
  topic: keywords
subject: PRISM-based research
  topic: keywords
creator: Dipesh Kumar Karn
creator: Anjay Kumar Mishra
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-10-05
publication date: 2025-10-05
starting page: 148
ending page: 157

Impact of UPI Digital Payment Services in The Karnataka State Road Transportation Corporation: For Promoting Sustainable Development Goals (SDGs)
type: item
description: Purpose: The Karnataka State Road Transport Corporation (KSRTC) has decisively adopted the Unified Payment Interface (UPI) for its electronic ticketing machines (ETMs), revolutionizing the ticket purchasing process. KSRTC is an independent corporation established under Section 3 of the Road Transport Corporation Act of 1950, with operations commencing on August 1, 1961. On average, the corporation serves 35.43 lakh passengers each day, generating approximately ₹1,346.75 lakh in traffic revenue per day. Passengers can now buy tickets easily using QR codes and debit or credit cards, ensuring a seamless and convenient experience that aligns with several Sustainable Development Goals (SDGs), including gender equality (SDG 5), decent work and economic growth (SDG 8), industry, innovation and infrastructure (SDG 9), sustainable cities (SDG 11), peace, justice and strong institutions (SDG 16), and partnerships for the goals (SDG 17). This initiative also contributes to the growth of a cashless digital economy. As of October 2024, UPI has achieved remarkable milestones, processing a staggering value of ₹23.49 lakh crore and reaching a transaction volume of 16.58 crore. Its implementation across seven countries showcases its global impact and capacity to stimulate growth in various sectors, including B2B and B2C markets. KSRTC is leading the way by introducing a UPI-based ticketing system in collaboration with Ebix Cash Ltd. across four key divisions: KSRTC, NWKRTC, KKRTC, and BMTC. In the NWKRTC Belagavi division alone, passengers have completed 10.59 lakh payments, demonstrating the system's widespread acceptance. As a state-owned pioneer in transport, KSRTC is among the first corporations in India to implement advanced digital payment solutions in partnership with the FinTech sector. This initiative firmly positions Karnataka at the forefront of the digital economy, driving social progress and advancing towards the Sustainable Development Goals. Design/methodology/approac…
subject: Articles
  topic: section
subject: Digital Economy
  topic: keywords
subject: UPI
  topic: keywords
subject: KSRTC
  topic: keywords
subject: Sustainable Development Goals (SDGS)
  topic: keywords
subject: FinTech Sectors
  topic: keywords
subject: ABCD framework
  topic: keywords
creator: Mahesh K. M.
creator: Aithal P. S.
creator: Sharma K. R. S.
rights: Copyright (c) 2025
date: 2025-09-22
publication date: 2025-09-22
starting page: 131
ending page: 147

Ernst & Young in the Global Spotlight: Strategic Growth, Innovation, and Challenges in a Dynamic Professional Services Landscape
type: item
description: Purpose: The purpose of this scholarly article is to conduct a comprehensive company analysis of Ernst & Young (EY) to evaluate its strategic positioning, operational effectiveness, and innovation pathways within the global professional services sector. It applies multiple analytical frameworks—including SWOC, ABCD, PESTLE, and financial analysis—to assess EY’s internal competencies, external challenges, and technological advancements. The study aims to provide evidence-based insights and strategic recommendations to enhance EY’s service delivery, stakeholder value, and competitive resilience in a dynamic market environment. Methodology: In this exploratory and qualitative research, the collected information based on various keywords using Google search engine, Google Scholar search engine, and AI-driven GPTs are analysed systematically using various analysis frameworks as per the objectives of the paper. Analysis & Discussion: The analysis and discussion section synthesizes findings from multiple frameworks to evaluate Ernst & Young's strategic position. It highlights that EY's core strengths—such as its global brand, diversified services, and technological investments—position it well to capitalize on high-growth areas like ESG and digital transformation. However, these are counterbalanced by structural weaknesses, including governance complexity, high costs, and talent retention challenges, which can impede strategic agility. Furthermore, the discussion reveals a strategic paradox: EY must simultaneously uphold its legacy assurance quality while accelerating innovation in advisory services, all while navigating regulatory scrutiny and maintaining stakeholder trust amidst intense Big Four competition. Originality/Value: SWOC, ABCD, and PESTLE analyses—to evaluate Ernst & Young’s strategic positioning in the rapidly evolving professional services sector. It provides fresh insights into how global firms balance traditional assurance roles with expanding digital and …
subject: Articles
  topic: section
subject: Company Analysis
  topic: keywords
subject: Big Four
  topic: keywords
subject: Ernst & Yong
  topic: keywords
subject: EY
  topic: keywords
subject: SWOC analysis
  topic: keywords
subject: ABCD Analysis
  topic: keywords
subject: PESTLE Analysis
  topic: keywords
subject: Financial analysis
  topic: keywords
subject: Technological strategy
  topic: keywords
creator: Subhash
creator: Supreetha
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-09-12
publication date: 2025-09-12
starting page: 109
ending page: 130

Strategic Analysis of Walmart Inc. Innovation, Ethical Challenges, and the Future of AI-Driven Services
type: item
description: Purpose: The purpose of this scholarly paper is to examine Walmart Inc.’s strategic evolution through the lens of artificial intelligence (AI) innovation, ethical considerations, and business transformation. By adopting an exploratory case study approach, the research seeks to analyze how Walmart integrates AI-driven solutions to enhance operational efficiency, customer experience, and competitive advantage while addressing ethical challenges. This study aims to contribute to the growing body of literature on corporate AI adoption, offering insights into sustainable and responsible innovation in the retail sector. Methodology: The research work contains an in-depth exploratory case study of Walmart Inc., analyzing its strategic evolution, technological innovation, and ethical commitments within the dynamic AI industry. By applying comprehensive business frameworks such as SWOC, ABCD, and PESTLE, the study aims to evaluate Walmart’s internal capabilities, external challenges, and societal responsibilities. The research further seeks to generate actionable insights that inform stakeholder engagement, competitive positioning, and the responsible development of AI in contemporary business environments. Analysis & Suggestions: The analysis of Walmart Inc. highlights its strong market presence, efficient supply chain, and growing integration of AI technologies to optimize operations and enhance customer experience. However, challenges such as ethical data use, workforce adaptation to automation, and competitive pressures from e-commerce rivals require strategic attention. It is suggested that Walmart strengthen its AI ethics governance, invest in employee reskilling programs, and diversify digital service offerings to sustain long-term competitiveness and social responsibility. Originality/Value: This study offers original insights by integrating strategic analysis frameworks with an AI-focused perspective to evaluate Walmart Inc.’s innovation, ethics, and business transf…
subject: Articles
  topic: section
subject: Walmart Inc.
  topic: keywords
subject: Retail industry
  topic: keywords
subject: Artificial intelligence integration
  topic: keywords
subject: E-commerce strategy
  topic: keywords
subject: SWOC analysis
  topic: keywords
subject: ABCD analysis
  topic: keywords
creator: Brunda C.
creator: Disha
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-09-12
publication date: 2025-09-12
starting page: 74
ending page: 108

AI Architecture for Educational Transformation in Higher Education Institutions
type: item
description: Background: The rapid integration of Artificial Intelligence (AI) into Higher Education Institutions (HEIs) is reshaping educational paradigms through AI architecture—structured systems that redefine education stakeholders, behavioural roles, and leverage predictive analytics. Objective: This paper aims to explore the current state, challenges, and transformative potential of AI architecture in HEIs, with a focus on teaching methodologies, student-centric learning paradigms, and administrative efficiency supported by Learning Management Systems (LMS). Methods: A mixed-methods approach was employed, analyzing data from diverse stakeholders across multiple universities and examining different approaches to online syllabus implementation, supplemented by a synthesis of global literature. Results: Findings indicate significant benefits, including the evolution of educational paradigms with AI and supporting technologies. This evolution facilitates transformation towards student-centric learning and operational efficiency, accompanied by shifts in the roles of teachers, students, infrastructure, and syllabi. Conclusion: The study proposes a four-phase transformation framework that highlights the development of AI-driven social learning ecosystems and new AI infrastructure, prioritizing these over traditional physical infrastructure. Sustainable implementation recommendations are also provided.
subject: Articles
  topic: section
subject: Educational transformation
  topic: keywords
subject: Methodology
  topic: keywords
subject: Ecosystem
  topic: keywords
subject: AI
  topic: keywords
subject: Syllabi
  topic: keywords
subject: Higher education institutions
  topic: keywords
creator: Nepal Ananda
creator: A. K. Mishra
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-08-28
publication date: 2025-08-28
starting page: 58
ending page: 73

Strategic 360° View of the Aditya Birla Group: Unpacking Growth, Governance, and Global Impact
type: item
description: Purpose: This study aims to provide a 360° strategic exploration of the Aditya Birla Group (ABG), a global conglomerate with operations in over 36 countries and leadership in sectors such as metals, cement, textiles, telecommunications, fashion retail, and financial services. By analyzing ABG’s adaptive strategies, sustainable growth initiatives, and innovation-driven culture, the research seeks to uncover how a diversified business group sustains resilience, competitiveness, and stakeholder trust in rapidly evolving global markets. Methodology: An exploratory case study approach was adopted, integrating qualitative and quantitative analyses. Strategic evaluation frameworks such as SWOC (Strengths, Weaknesses, Opportunities, Challenges) and ABCD (Advantages, Benefits, Constraints, Disadvantages) were applied alongside financial performance reviews, market trend analysis, and governance assessment. Data was sourced from open-access journals, annual reports, industry databases, and credible business news platforms. Results & Analysis: Findings highlight ABG’s sustained revenue growth, robust capital efficiency, and effective risk diversification across multiple verticals. The group’s technology-led retail transformation, expansion of lifestyle brands via TMRW, and ESG-driven business models have reinforced its market leadership. Analysis also reveals how ABG’s human resource strategies—anchored in leadership development, inclusivity, and analytics-driven decision-making—strengthen its talent pipeline across geographies. Identified challenges include aligning digital transformation with workforce adaptability, managing global diversity, and maintaining market agility in emerging economies. Originality / Value: This research contributes a nuanced understanding of how large diversified conglomerates can maintain competitive advantage through an integrated focus on sustainability, innovation, and cross-sectoral synergy. By presenting a rare deep-dive into ABG’s strategic …
subject: Articles
  topic: section
subject: Strategic 360° Mapping
  topic: keywords
subject: Governance-Led Growth
  topic: keywords
subject: Global Footprint Intelligence
  topic: keywords
subject: SWOC–ABCD Analysis
  topic: keywords
subject: Conglomerate Dynamics
  topic: keywords
subject: Sustainability Diversification
  topic: keywords
subject: Omnichannel Strategy
  topic: keywords
subject: Innovation Legacy
  topic: keywords
subject: Customer-Centric Shift
  topic: keywords
subject: Tech Stewardship
  topic: keywords
creator: Diya
creator: Dhanya Acharya
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-08-25
publication date: 2025-08-25
starting page: 23
ending page: 57

Indian Women in the Corporate Space: A Scholarly Discussion
type: item
description: Purpose: This paper examines the factors contributing to women's increasing participation in the workforce, particularly in the corporate sector, and explores the challenges and opportunities they face in achieving professional and personal success. Key questions include: (a) Is the representation of women in the corporate space encouraging? (b) Are women performing well in corporate roles? (c) Are there women-friendly organizations that support their family and professional needs? Methodology: The study explores various issues related to women employees in the corporate space, including their representation, performance, and the role of organizational policies in empowering women. It also evaluates the extent to which organizations address women’s dual responsibilities of family and career. Findings: The paper highlights factors driving women's entry into the job market, including economic pressures and aspirations for academic and professional achievement. However, it also identifies significant challenges, such as the glass ceiling and limited organizational initiatives aimed at supporting women employees. Implications: This research emphasizes the need for proactive measures by organizations to create inclusive, supportive, and empowering environments for women. It calls for discussions on improving workplace practices to ensure equity and better opportunities for women in corporate spaces. Originality/Value: This paper contributes to the ongoing dialogue about women's empowerment and workplace inclusivity by addressing gaps in representation, organizational support, and professional growth opportunities for women in corporate sectors. Type of Paper: This is an exploratory paper that examines the role of women in India’s corporate sector. It analyzes secondary data to explore trends, challenges, and organizational practices. The study aims to gain insights rather than test hypotheses. Its focus is on understanding women’s participation and progress in corporate …
subject: Articles
  topic: section
subject: Women Employees
  topic: keywords
subject: Corporate Space
  topic: keywords
subject: Best Workplaces
  topic: keywords
subject: Empowerment
  topic: keywords
subject: Challenges
  topic: keywords
subject: Glass Ceiling
  topic: keywords
subject: Organizational Initiatives
  topic: keywords
creator: Bharathi Karanth
creator: Ajaya
creator: Rashmitha R. Kotian
rights: Copyright (c) 2025
date: 2025-08-11
publication date: 2025-08-11
starting page: 11
ending page: 22

Green Branding and Consumer Trust: A Study on Eco-Friendly Initiatives by Automobile Brands
type: item
description: Purpose: The purpose of this study is to assess the influence of green branding initiatives on consumer trust in the automobile sector, particularly in the context of increasing environmental awareness and sustainability expectations. As automobile brands adopt eco-friendly strategies in promotion, production, and communication, understanding how these initiatives affect consumer perceptions becomes crucial. This study aims to evaluate the extent to which such green branding practices shape consumer trust, thereby offering insights for marketers, brand strategists, and sustainability advocates in the automobile industry Design/Methodology/Approach: The study follows a quantitative and descriptive research design, using a structured questionnaire to collect data from 100 respondents in Kochi, Kerala, through both online and offline modes. The questionnaire included 10 Likert-scale items—five on green branding and five on consumer trust. A non-probability convenience sampling method was used to select participants familiar with eco-friendly automobile branding practices. The data was analyzed using descriptive statistics, Cronbach’s Alpha for reliability, Pearson correlation, and simple linear regression to assess the relationship between green branding and consumer trust. Findings/Result: The study found a moderate positive relationship between green branding initiatives and consumer trust in automobile brands, with a Pearson correlation coefficient of 0.503 (p < 0.01). Regression analysis showed that green branding explains 25.3% of the variance in consumer trust (R² = 0.253), and the regression coefficient (B = 0.522, p < 0.001) confirmed a significant positive impact. Among the trust-related factors, honesty recorded the highest mean score, indicating its key role in influencing trust. These results support the rejection of the null hypothesis and confirm that effective green branding significantly enhances consumer trust. Originality/Value: The study uniquely con…
subject: Articles
  topic: section
subject: Green Branding
  topic: keywords
subject: Consumer Trust
  topic: keywords
subject: Automobile Industry
  topic: keywords
subject: Sustainable Marketing
  topic: keywords
creator: Santhosh Kumar K.
rights: Copyright (c) 2025
date: 2025-07-25
publication date: 2025-07-25
starting page: 1
ending page: 10

Publishing Company and CEO Analysis Papers as Part of a 'Dark-Blue Ocean Strategy' in Professional Education to Grab Employment
type: item
description: Purpose: The purpose of this scholarly paper is to explore an innovative response to the evolving challenges in professional education, particularly the growing disconnect between traditional academic pathways and meaningful employment opportunities. As employers increasingly seek candidates with demonstrated industry insight, adaptability, and initiative, professional education must evolve beyond routine placement support. In this context, the paper introduces the Dark-Blue Ocean Strategy—a hybrid framework combining the value innovation of Blue Ocean Strategy with the strategic targeting of Black Ocean Strategy—to propose a new model for enhancing employability. Specifically, the paper investigates the effectiveness of publishing Company and CEO Analysis Papers as a differentiated tool for job-seeking, positioning students as proactive analysts rather than passive applicants. This approach aligns with the emerging Reverse Placement Model, where students draw attention from companies by demonstrating strategic understanding and leadership insight, thereby shifting the hiring dynamic from reactive to opportunity-generating. The study aims to evaluate this approach’s potential as a future-facing educational innovation that bridges the academic-industry gap. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Analysis & Findings: The analysis and key findings of this study reveal that the Dark-Blue Ocean Strategy (DBOS)—a hybrid of Blue and Black Ocean strategic thinking—can be effectively contextualized within higher education as a forward-thinking employability model. Through the lens of Company and CEO analysis publication, the research validates the Reverse Placement Model, wherein students attract employer interest by…
subject: Articles
  topic: section
subject: Dark-Blue Ocean Strategy
  topic: keywords
subject: Black Ocean Strategy
  topic: keywords
subject: Blue Ocean Strategy
  topic: keywords
subject: Reverse Placement
  topic: keywords
subject: Professional Education
  topic: keywords
subject: CEO Analysis
  topic: keywords
subject: Employment Strategy
  topic: keywords
subject: SWOC analysis
  topic: keywords
subject: ABCD stakeholders’ analysis
  topic: keywords
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-06-16
publication date: 2025-06-16
starting page: 129
ending page: 153

Strengthening Cultural Bridges Through Interfaith Approaches Toward Global Harmony
type: item
description: Purpose: This paper “Strengthening Cultural Bridges Through Interfaith Approaches Toward Global Harmony” explores the evolving nature of religious boundaries in a modern, interconnected world and offers practical strategies for fostering global unity through interfaith dialogue. The paper examines how historical divisions between religious communities have been transformed by globalization, pluralism, and secularism, resulting in both opportunities and challenges for interfaith cooperation. It emphasizes the importance of understanding and respecting religious boundaries while promoting dialogue, empathy, and shared values to address global issues such as conflict, inequality, and environmental degradation. By presenting real-world case studies and actionable frameworks, this study aims to equip individuals, faith leaders, and policymakers with the tools to navigate religious diversity, reduce prejudice, and cultivate peaceful coexistence in diverse societies. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Results/Analysis: Studies indicate that for successful interfaith cooperation, there should be clear boundaries and a well-structured dialogue along with respect between communities. Technology offers religious communities the opportunity to connect, learn, and collaborate without being geographically constrained. However, fostering meaningful interfaith relationships requires the careful building of trust through face-to-face interactions and shared activities. Originality/Values: In today's world, conflicts within different religions and beliefs can lead to divisive issues. Compassion and understanding are vital components to construct bridges between communities throughout the globe. Type of the Paper: Explorat…
subject: Articles
  topic: section
subject: Interfaith dialogue
  topic: keywords
subject: Religious boundaries
  topic: keywords
subject: Global unity
  topic: keywords
subject: Religious pluralism
  topic: keywords
subject: Peacebuilding
  topic: keywords
creator: Ramanathan Srinivasan
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-06-11
publication date: 2025-06-11
starting page: 119
ending page: 128

Employee Perceptions of the ESI Scheme: A Critical Review of the Literature
type: item
description: Purpose of Study: The study aims to critically evaluate employee perceptions of the Employees' State Insurance (ESI) Scheme in India, with a focus on how awareness, satisfaction, and perceived service quality influence the scheme’s effectiveness. Recognizing the policy-practice gap, the paper explores how subjective employee experiences shape utilisation patterns and engagement with social insurance programs. Methodology: The article adopts a systematic literature review approach, selecting peer-reviewed and empirical studies focused on ESI awareness, accessibility, and employee satisfaction across Indian states. The study applies thematic analysis informed by Social Exchange Theory and the Theory of Reasoned Action to synthesise key trends, challenges, and policy implications. Conceptual Framework & Analysis: The review is grounded in behavioral and perception-based policy theories, revealing that employee trust and perception—not just policy design—determine the real-world success of the ESI Scheme. Key themes identified include low awareness, inconsistent service delivery, procedural barriers, and underutilisation of entitled benefits. The paper also integrates comparative insights from private insurance schemes and proposes strategic institutional reforms using models by Aithal (2016) for improved service alignment. Outcome: The findings underscore that effective policy outcomes in social security schemes depend on perception management, streamlined service delivery, and proactive communication. Strategic reforms aligned with employee needs can significantly enhance the ESI Scheme's impact, particularly through digital integration, decentralised monitoring, and inclusive outreach efforts. Novelty/Value: This review uniquely positions employee perception as both a metric and mechanism of policy success. By bridging empirical insights with strategic management frameworks, it offers a perception-centric lens for enhancing public insurance schemes and contributes ac…
subject: Articles
  topic: section
subject: Employee Perception
  topic: keywords
subject: ESI Scheme
  topic: keywords
subject: Social Security
  topic: keywords
subject: Service Satisfaction
  topic: keywords
subject: Public Policy
  topic: keywords
creator: Krishnaraj Bhat
creator: Sureshramana Mayya
rights: Copyright (c) 2025
date: 2025-06-05
publication date: 2025-06-05
starting page: 104
ending page: 118

Student-Centered Approach in Higher Education to Transform Learning in India – A New ISL Model
type: item
description: Purpose: The purpose of this scholarly paper, "Student-Centered Approach in Higher Education to Transform Learning in India – A New ISL Model", is to conceptualize and propose an innovative educational framework—Integrated Super Learning (ISL) Model—that holistically enhances student development by unifying three critical dimensions: confidence boosting through skill-based learning, maturity development through ethical and value-based education, and competency building through technology and research integration. Grounded in both conceptual and analytical methodologies, the paper aims to fill the existing gaps in fragmented student-centered learning models by offering a comprehensive, scalable, and contextually relevant solution for Indian higher education institutions. Methodology: This study employs an exploratory research design, integrating conceptual and analytical frameworks to propose and validate the new Integrated Super Learning (ISL) model aimed at transforming student-centered learning in Indian higher education. The proposed model is analysed using appropriate analysis frameworks. Results/Analysis: The paper employs qualitative methods, including an extensive literature review and stakeholder consultations, to develop and validate the Integrated Super Learning (ISL) Model. To evaluate the feasibility and practicality of the ISL framework, two strategic tools are applied (1) SWOC Analysis (Strengths, Weaknesses, Opportunities, Challenges) – This is used to assess the internal and external factors that influence the implementation and effectiveness of the ISL model from institutional and academic standpoints. (2) ABCD Analysis (Advantages, Benefits, Constraints, Disadvantages) – framework provides a balanced examination of the ISL model’s holistic value and limitations in real-world educational environments. Originality/Value: The innovative educational framework—Integrated Super Learning (ISL) Model—that holistically enhances student development by unifyi…
subject: Articles
  topic: section
subject: Student-Centered Learning
  topic: keywords
subject: Higher Education
  topic: keywords
subject: ISL Model
  topic: keywords
subject: Confidence Building
  topic: keywords
subject: Maturity Development
  topic: keywords
subject: Competency Building
  topic: keywords
subject: India
  topic: keywords
creator: Aithal P. S.
creator: Shubhrajyotsna Aithal
rights: Copyright (c) 2025
date: 2025-04-29
publication date: 2025-04-29
starting page: 81
ending page: 103

Ethics and Governance in the Upanishads: A Framework for Modern Leadership
type: item
description: Purpose: The Upanishads, ancient Indian philosophical texts, are often revered for their profound metaphysical insights. However, beyond their spiritual teachings, they offer valuable ethical principles and governance models that remain relevant in contemporary leadership contexts. This paper explores the ethical framework embedded in Upanishadic philosophy, focusing on concepts such as Dharma (righteousness), Satya (truth), self-awareness, and non-attachment (Vairagya). By examining dialogues and teachings from key Upanishads, particularly the Brihadaranyaka, Chandogya, and Katha Upanishads, this study identifies principles that can inform modern leadership practices, including ethical decision-making, servant leadership, sustainability, and value-based governance. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Analysis/ Results: Ultimately, the Upanishadic framework bridges the gap between ancient wisdom and contemporary leadership practices, offering enduring lessons on how to lead with integrity, compassion, and a sense of higher purpose. By revisiting these ancient texts, modern leaders can cultivate ethical governance models that foster not just organizational success but also social harmony and human flourishing. Originality/ Values: The comparative analysis highlights how the Upanishadic emphasis on inner transformation, integrity, and selfless action (Nishkama Karma) offers a timeless framework for leaders navigating complex ethical dilemmas in today’s globalized, dynamic environments.
subject: Articles
  topic: section
subject: Upanishads
  topic: keywords
subject: Ethics
  topic: keywords
subject: Governance
  topic: keywords
subject: Modern Leadership
  topic: keywords
subject: Dharma
  topic: keywords
subject: Satya
  topic: keywords
subject: Nishkama Karma
  topic: keywords
subject: Value-Based Leadership
  topic: keywords
subject: Servant Leadership
  topic: keywords
subject: Ancient Philosophy
  topic: keywords
creator: Ramanathan Srinivasan
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-03-18
publication date: 2025-03-18
starting page: 65
ending page: 80

Advaita Vedanta and Kashmir Shaivism: A Study of Non-Dualistic Interpretations
type: item
description: Purpose: Advaita Vedanta and Kashmir Shaivism represent two profound non-dualistic philosophies that challenge conventional perceptions of separation and multiplicity. This study examines their distinct interpretations of reality, exploring how each tradition articulates the unity of existence through differing metaphysical frameworks. Advaita Vedanta posits an absolute, formless Brahman as the singular reality, with individual selfhood viewed as an illusion arising from ignorance. In contrast, Kashmir Shaivism embraces a dynamic, creative process where divinity manifests through a spectrum of energies and conscious play. Through comparative analysis of classical texts and modern scholarly interpretations, the paper elucidates the nuanced dialogues between static monism and dynamic realism. It further investigates the implications of these doctrines for contemporary spiritual practice and philosophical inquiry. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Results/ Analysis: Ultimately, the synthesis of Advaita Vedanta and Kashmir Shaivism enriches the global discourse on spirituality and metaphysics, offering profound lessons on unity, transformation, and the quest for truth in an ever-evolving world. This inquiry reaffirms the timeless appeal of non-dualistic perspectives while challenging modern intellectual paradigms by merging analytical rigor with mystical insight. Originality/ Values: This research contributes to a deeper understanding of non-dualistic thought and its transformative potential in bridging ancient wisdom with modern existential challenges. Ultimately, these insights illuminate deep paths to inner peace and clarity.
subject: Articles
  topic: section
subject: Advaita vedanta
  topic: keywords
subject: Kashmir shaivism
  topic: keywords
subject: Non-dualism
  topic: keywords
subject: Metaphysics
  topic: keywords
subject: Spirituality
  topic: keywords
subject: Enlightenment
  topic: keywords
creator: Aithal P. S.
creator: Ramanathan Srinivasan
rights: Copyright (c) 2025
date: 2025-02-28
publication date: 2025-02-28
starting page: 53
ending page: 64

Holistic Education Redefined: Integrating STEM with Arts, Environment, Spirituality, and Sports through the Seven-Factor/Saptha-Mukhi Student Development Model
type: item
description: Purpose of Study: The study aims to propose the Saptha-Mukhi Model, a holistic education framework integrating Science, Technology, Environment, Arts, Mathematics, Sports, and Spirituality (STEAMSS). It addresses the limitations of the Western STEM model and the Indian Pancha-mukhi Shikshana Paddathi, creating a balanced approach that combines intellectual, physical, emotional, and spiritual growth. Methodology: The article adopts a conceptual and exploratory approach, analyzing existing educational frameworks (STEM and Pancha-mukhi) and synthesizing their strengths. The study employs comparative analysis and theoretical modeling to develop the Saptha-Mukhi framework, ensuring alignment with modern and traditional educational goals. Conceptual Model & Analysis: The Saptha-Mukhi Model integrates seven core principles: (1) Science: Enhancing analytical thinking and innovation, (2) Technology: Preparing students for a digital future, (3) Environment: Promoting sustainability and eco-consciousness, (4) Arts & culture: Fostering creativity and emotional intelligence, (5) Mathematics: Strengthening logical reasoning and problem-solving, (6) Sports & games: Encouraging physical health, teamwork, and resilience, (7) Spirituality: Cultivating ethical values and mindfulness. A comparative analysis highlights how the Saptha-Mukhi Model bridges the gaps in STEM’s lack of emotional and spiritual development and Panchamukhi’s limited focus on modern technological skills. Outcome: The proposed model provides a comprehensive educational framework that: Develops super-confident, super-mature, and super-competitive learners. Fosters academic excellence, personal growth, and societal responsibility. Aligns with India’s NEP 2020 goals, emphasizing holistic, inclusive, and engaging education. Novelty/Value: The Saptha-Mukhi Model is unique in its integration of modern STEM principles with the spiritual, emotional, and physical dimensions of Pancha-mukhi Shikshana Paddathi. It offers a f…
subject: Articles
  topic: section
subject: Holistic Education
  topic: keywords
subject: Pancha-mukhi Education model
  topic: keywords
subject: Saptha-Mukhi Education Model
  topic: keywords
subject: STEM
  topic: keywords
subject: STEAM
  topic: keywords
subject: Sanathana education
  topic: keywords
subject: Futuristic education Model
  topic: keywords
subject: Ideal education model
  topic: keywords
creator: Aithal P. S.
rights: Copyright (c) 2025
date: 2025-01-24
publication date: 2025-01-24
starting page: 1
ending page: 52

Achieving Business Excellence through Ethical Business Model: A Success Story of Tata Group, India
type: item
description: Purpose: The purpose of this scholarly article is to investigate the critical role of ethical business practices in fostering business excellence, using the Tata Group as a case study. By examining Tata Group's commitment to ethical principles, the paper aims to demonstrate how ethical frameworks can be integral to organizational success, stakeholder trust, and long-term sustainability. The research highlights the interplay between ethical business models and competitive advantage, offering insights that are relevant to academia, industry professionals, policymakers, and businesses aspiring to ethical leadership. Methodology: An exploratory research method is used. The required information is collected using keyword-based search using Google, Google Scholar, and AI-driven GPTs and information is analysed using research-based analysis frameworks to interpret the results. Result/Analysis: The ethical business practices of Tata Group of Companies are analysed using SWOC analysis framework. ABCD listing analysis from an external observation point of view is applied to the Tata Group—a diversified conglomerate with interests in sectors such as steel, automotive, information technology, and consumer goods—this analysis provides a comprehensive understanding of its offerings. By systematically assessing these four dimensions, the Tata Group can identify its competitive strengths, recognize areas for improvement, and develop strategies to enhance its market position and customer satisfaction. Originality/Values: The paper, includes an analysis of the significance of ethical business practices, a brief overview of Tata Group's success story, and key findings from the analysis. Type of Paper: Exploratory Research.
subject: Articles
  topic: section
subject: Ethical Business Practices
  topic: keywords
subject: Business Excellence
  topic: keywords
subject: Tata Group
  topic: keywords
subject: SWOC Analysis
  topic: keywords
subject: ABCD Analysis
  topic: keywords
subject: Stakeholder Perspectives
  topic: keywords
creator: Aithal P. S.
rights: Copyright (c) 2024
date: 2024-11-30
publication date: 2024-11-30
starting page: 375
ending page: 408

Role and Efforts of NGOs for Women Empowerment in India: A Review-Based Analysis
type: item
description: Purpose: NGOs play a crucial role in empowering women, particularly in developing countries like India, where women face significant socio-economic and cultural challenges. This review aims to synthesize and evaluate the literature on how NGOs contribute to women's empowerment in India, focusing on their diverse interventions and the impact they have on various aspects of women's lives. Methodology: This literature review employs a thematic approach, systematically analyzing research studies related to NGOs and women's empowerment. A comprehensive search was conducted in electronic databases including Google Scholar, JSTOR, and ResearchGate, using keywords such as "NGOs," "women's empowerment," "India," "microfinance," "self-help groups," and "social programs." The review includes findings from multiple studies to provide a holistic understanding of the role and effectiveness of NGOs in this context. Findings: The findings reveal that NGOs significantly impact women's empowerment by addressing economic, social, and educational barriers. NGOs contribute to economic empowerment through microfinance and self-help groups, facilitate social empowerment by challenging gender norms and providing community support, and enhance educational opportunities. Despite these achievements, challenges such as sustainability, government support, and the need for broader political empowerment remain. The review underscores the necessity for continued research and improved strategies to maximize the benefits of NGO interventions. Originality/Value: The originality and value of this analysis lie in its comprehensive examination of the roles of NGOs and self-help groups (SHGs) in women's empowerment. Type of Paper: Review-based Analysis.
subject: Articles
  topic: section
subject: NGOs
  topic: keywords
subject: Women's Empowerment
  topic: keywords
subject: India
  topic: keywords
subject: Self-Help Groups
  topic: keywords
subject: Social Programs
  topic: keywords
creator: Anil Crasta
creator: Laveena Dmello
rights: Copyright (c) 2024
date: 2024-10-30
publication date: 2024-10-30
starting page: 358
ending page: 374