Investment patterns are strategies and behaviors individuals and institutions follow when allocating their money in a wide range of investment avenues. In recent times, investment patterns are very dynamic and influenced by numerous factors. Such factors influence individual investment patterns according to investors' investment objectives, perceptions, attitudes, and risk and return expectations. The present study contributes a systematic review of previous literature reviews and thereby identifying the research gap and also suggesting scope for future research. The findings of the study recommended that no such prominent research has been conducted to date to assess the determinants that impact investment decision-making of Information Technology Professionals. Moreover, the study also suggested that with appropriate investment planning and with adequate investment policies, IT professionals can capitalize on their returns and minimize the risk related to investment options. The literature provides a significant gap in understanding the unique financial behavior of IT professionals in India. This creates scope for a comprehensive study that incorporates financial literacy, behavioural biases, fintech adoption, employer-provided benefits, and post-pandemic shifts to offer deeper and more occupation-specific insights.

This study investigates the transformative role of digital finance in enhancing the performance and sustainability of small-scale businesses in Karnataka, India. As digital technologies reshape financial access and business operations, small enterprises—particularly in rural and semi-urban areas—stand to gain significantly from improved financial inclusion, operational efficiency, and customer engagement. The research employs a descriptive and exploratory design using secondary data from government reports, industry surveys, and academic literature to assess the adoption and impact of digital finance tools such as mobile wallets, UPI, and online banking. Findings reveal a steady increase in digital payment adoption (from 50% in 2018 to 75% in 2022), improved profitability, and higher customer transaction volumes among digitally active businesses. However, regional disparities, especially between urban and rural areas, persist due to digital illiteracy, infrastructural challenges, and sector-specific constraints—particularly in agriculture and manufacturing. The study highlights the effectiveness of initiatives like PMMY, Jan Dhan Yojana, and Digital India in promoting financial inclusion but emphasizes the need for targeted, low-cost, and sector-specific digital solutions.The paper concludes that while digital finance holds significant potential for small businesses in Karnataka, comprehensive strategies addressing digital awareness, credit access, and security concerns are essential for inclusive and sustained growth.

The exponential growth of e-commerce over the past decade has fundamentally reshaped the retail landscape, driven by the evolving patterns and preferences of consumer behaviour. Advancements in technology, increased internet accessibility, and the widespread use of mobile devices have empowered consumers to shop online with greater convenience, leading to new expectations in personalization, product diversity, and secure transactions. Factors such as website design, social commerce, dynamic pricing, and trust-building strategies increasingly influence purchasing decisions and brand loyalty in digital markets. E-commerce platforms now leverage data analytics, artificial intelligence, and user-generated content to better understand and predict consumers’ needs, promoting higher engagement and retention rates. Understanding these behavioral shifts is crucial for businesses to optimize their strategies, enhance user experience, and remain competitive in a rapidly evolving digital economy.

Financial inclusion has become an important policy focus in India, with the goal of providing affordable financial products and services to every group of people in the country, including those who have historically been locked out of the formal economy. Though efforts like the Pradhan Mantri Jan Dhan Yojana, digital banking and microfinance have achieved a lot, small savers are still not getting involved in investments. That gap has been addressed by the growing popularity of mutual fund Systematic Investment Plans (SIPs), which are being democratized as an investment vehicle. SIPs encourage long-term wealth generation, low-entry barriers, and discipline in saving as individuals can afford to save small and regular sums in them (sometimes as little as ?500/month).

This paper explores how SIPs have facilitated financial inclusion in India in relation to their pattern of adoption in urban, semi-urban and rural areas. The study is mixed-method research: the secondary data is obtained using SEBI, AMFI, and RBI financial inclusion indices, but the primary data is obtained through survey questions and interviews with retail investors and financial advisors. Trend analysis and other correlation methods are used as analytical tools to assess the relationship between SIP penetration and wider financial inclusion indicators.

Early evidence indicates that SIPs have increased home-town investment in capital markets, helped foster household financial discipline, and provided low- and middle-income groups with a greater variety of opportunities to build wealth. Yet, the problem of insufficient financial literacy, digital divide, and regional differences still exists. The paper ends by proposing policy intervention to inculcate SIP awareness in financial inclusion initiatives and argues how SIPs can be sustainable as a viable inclusive financial development tool in India.

The National Education Policy (NEP)2020 changes the traditional way of Education System. This education provides holistic, flexible and multidisciplinary framework suited to needs of 21st century. This system also increases the marks scoring ability of the students. Teachers also require to update their knowledge to adjust with changing requirement of education policy. Students are main beneficiary of any system of Education. They experience the positive and negative influence of NEP 2020 Education System. But recently state government introduced State Education policy. Hence it is essential to study the problems and opportunities of NEP2020.  This Article mainly focus on problems and opportunities of NEP 2020. Primary data is collected from students, faculties and other interested groups. Suggestions and conclusion are drawn from primary data.

Corporate sustainability reporting has become a pivotal mechanism for promoting transparency, accountability, and responsible business conduct in India. The Securities and Exchange Board of India (SEBI) introduced the Business Responsibility and Sustainability Reporting (BRSR) framework in 2021 as a comprehensive disclosure mechanism for listed entities, replacing the earlier Business Responsibility Report. This paper undertakes a critical review of the evolving landscape of BRSR from 2021 to 2025, examining its regulatory development, integration with global ESG frameworks, and its role in strengthening corporate governance. The study is guided by three objectives: first, to critically analyze the evolution of the BRSR framework; second, to investigate the principal challenges in its adoption, including data quality, reporting consistency, and risks of greenwashing; and third, to propose forward-looking strategies for enhancing its credibility through technological solutions and independent assurance mechanisms. The review highlights that while BRSR has advanced India’s alignment with international sustainability standards, practical challenges remain in ensuring comparability, reliability, and broader adoption across industries. The findings contribute to the ongoing discourse on sustainable corporate practices and provide insights for regulators, practitioners, and researchers to strengthen the future trajectory of BRSR in India.

The digital economy is also emerging as a key driving force behind India's ambitious $5 trillion economy vision. The past decade has witnessed digitalization transforming the core sectors of healthcare, education, finance, retail, transport, and agriculture on the back of technologies like cloud computing, artificial intelligence, machine learning, and the Internet of Things. This paper examines India's economic growth through digitalization's multicultural contribution by examining government action, technology adoption, sectoral performance, and encountering challenges. The examination is put into perspective by the occurrence that the digital economy produced more than 11% of India's GDP in 2022-23 and is anticipated to contribute to almost one-fifth of national income by 2029-30. Some of the key learnings are rapid development of digital platforms, digital inclusion and productivity increases, and challenges in terms of infrastructure deficiencies, talent gaps, cyber-attacks, and data privacy issues. Digitalization is envisioned as a force for transformation that boosts economic productivity, service quality, and innovation and hence lies at the center of facilitating India to achieve its $5 trillion goal.

Section 115BAC of the Income Tax Act refers to this new tax structure as the Alternate Tax structure. Given the alternative tax stabs for the Indian tax payers. The present study was done with the object of study the features of New Tax regime in India and to analyse the tax benefits and tax slabs of New Tax regime in India. The study was based on secondary data collected through research papers and websites. The study analyse the tax stabs and taxable amount from 2020-21 to 2025-26. The results shows that the tax payer got the tax benefits of Rs157500 during the financial year 2025-26 as compare to financial 2021-22 and last 5 years the tax payer’s benefits are increased continuously under New tax regime and it benefits medial class people in India. They have more money for spending and also increase the economic activity at large.  

E-commerce has emerged as a powerful force reshaping the contours of commerce across India, including the often-overlooked rural markets. With rising internet penetration, the spread of smartphones, and increasing digital literacy, e-commerce platforms are now reaching villages and tier-III towns, offering access to goods, services, and market linkages previously unavailable. This paper explores how e-commerce has transformed rural consumer behavior, created new employment avenues, enabled digital entrepreneurship, and bridged urban-rural supply chains. It also critically assesses the challenges such as logistical bottlenecks, trust deficits, and infrastructural constraints. Through case studies, policy analysis, and impact evaluation, the paper provides insights into how e-commerce can become a catalyst for inclusive rural development.

The introduction of the Goods and Services Tax (GST) in India in July 2017 was one of the most significant tax reforms in the country’s economic history. It aimed to simplify the indirect tax structure, promote ease of doing business, and create a unified national market. For small businesses—defined broadly as enterprises with limited turnover and operational scale—GST implementation brought both opportunities and challenges. This paper examines the effectiveness of GST on small businesses in India by assessing its impact on compliance, cost structures, business expansion, digitization, and overall formalization of the economy. The study also explores practical difficulties faced by small enterprises and evaluates government interventions such as the Composition Scheme and exemption thresholds. Policy recommendations are proposed to enhance GST effectiveness and support small enterprises in transitioning to a digital tax regime.

This paper explores how entrepreneurship initiatives in Karnataka have evolved to empower Scheduled Castes (SC) and Scheduled Tribes (ST) through the provision of financial support, capacity building, and structural assistance. It examines key programs—such as the KSFC Interest Subsidy Scheme, Samruddhi Scheme, Udyogini Scheme, and the Unnati Startup Scheme, among others—that are tailored for SC/ST entrepreneurs. Through detailed examination of these schemes, case study highlights, and recent policy innovations like document digitization and financial inclusion, this research assesses program impact and provides recommendations for strengthening socio-economic inclusion through entrepreneurship.

The digital economy has rapidly reshaped production, distribution and consumption, with e-commerce as its leading consumer face and blockchain emerging as a potentially transformative infrastructure technology. This paper synthesizes recent evidence on the scale and dynamics of the digital economy and e-commerce, surveys blockchain use-cases across the e-commerce value chain (payments, provenance, contracts, identity and logistics), evaluates technical and institutional challenges (scalability, privacy, interoperability, governance), and outlines policy and managerial implications for firms and regulators. The paper argues that blockchain offers meaningful but targeted advantages — primarily for provenance, multi-party coordination and new trust models — while widespread substitution for centralized platforms remains constrained by costs, UX and legal uncertainty. Finally, the paper proposes a pragmatic roadmap for firms and policymakers to pilot, evaluate and scale blockchain solutions where they create measurable value.

The advent of artificial intelligence (AI) has initiated a profound and irreversible transformation across global industries, fundamentally reshaping the architecture of business, from decision-making to customer engagement and competitive strategy. This technological paradigm shift necessitates an equivalent evolution in business education to ensure that graduates are equipped with the skills and mindset required for an AI-integrated world. This research paper provides a comprehensive analysis of AI’s multifaceted impact on business education, exploring its role in pedagogy, administrative functions, curriculum development, and the evolving role of educators.  

The analysis reveals that AI offers a compelling set of opportunities for academic institutions, primarily through the facilitation of personalized and adaptive learning experiences, which enhance student engagement and accelerate skill acquisition. By automating routine administrative and assessment tasks, AI frees up valuable human resources, allowing faculty and staff to focus on strategic, high-value activities such as curriculum innovation and deep student mentorship. However, the integration of AI is not without its challenges. The paper scrutinizes critical ethical dimensions, including algorithmic bias, data privacy, and the risk of student over-reliance on technology. It also addresses the societal imperative for business schools to mitigate the potential for AI to exacerbate existing inequalities by proactively democratizing AI literacy across all disciplines.  

Drawing on case studies from leading institutions, this report presents a strategic framework for the effective and responsible adoption of AI. This framework emphasizes a phased approach that combines top-down leadership commitment with bottom-up, faculty-driven experimentation. The core argument is that the most successful business schools will be those that move beyond viewing AI as a tool for efficiency and instead embrace it as a strategic partner to cultivate a new generation of leaders who can harness technology to amplify human creativity, insight, and ethical decision-making. The true misstep for business education, therefore, is not in attempting to integrate AI, but in doing nothing at all, which would render their graduates and curricula obsolete in an increasingly AI-driven marketplace.  

Organizations are embracing digital transformations (DTs) to improve productivity, acquire a competitive edge, and accomplish long-term sustainability goals, driven by the rapid improvements in digital technologies. Nevertheless, there are a number of elements that must be carefully considered in order for novel digital technologies to be adopted successfully. These include involving stakeholders, allocating resources wisely, mitigating risks, and ensuring that resources and implementation support are available. Within the context of digital transformations, this research looks at the long-term uptake of cutting- edge DTs. All around us and in every facet of business, digital technology has been a game-changer in recent years. Organizational change and innovation are supported by digital technology in the framework of DT. It helps companies simplify processes, make better use of resources, and develop new value offerings. Digital tools and platforms allow organizations to gather and analyze massive volumes of data, which in turn allows for data-driven decision-making and personalized consumer experiences. On top of that, digital technology makes it easier for teams to work together on projects, which helps businesses respond faster to changes in the market. It might lead to operational excellence, reimagine consumer involvement, and radically alter company paradigms. To succeed in the modern digital world, organizations must digitally change themselves and learn to use digital technology to its full potential. Both digital transformation and sustainability should be fundamental tenets of any organization's strategy, according to the study's findings. In addition to revolutionizing markets and ushering in new ways of doing business, digital technologies are also helping organizations tackle sustainability issues. The Paper is descriptive-cum-Exploratory in nature and is based on Secondary data.