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The Indian economy receives vital support from agriculture which makes up 15% of GDP and employs 43% of the population. The Goods and Services Tax (GST) launched in 2017 introduced major modifications to India’s indirect taxation structure. Although farmers do not pay GST directly the taxation system applies to various agricultural commodities and farming equipment. Production expenses have risen because of this. The majority of Indian small-scale and marginal farmers face considerable difficulties because of rising costs. The research evaluates farming cost variations after GST implementation through primary data collected from 100 farmers in Harda district of Madhya Pradesh across all landholding categories. The study collected additional data from journals and online resources and performed statistical analysis using SPSS’s paired t test on primary data

Human Resource (HR) Analytics has emerged as a transformative force in strategic decision-making within organizations, integrating data-driven insights to optimize workforce management. This bibliometric study aims to explore the intellectual landscape, research trends, and key contributors in the domain of HR Analytics through a comprehensive analysis of publications indexed in the Scopus database. Utilizing VOSviewer software, the study performs co-authorship, keyword co-occurrence, citation, and co-citation analyses to map the structure and evolution of HR Analytics research. The dataset comprises peer-reviewed articles published over the last two decades, highlighting the growth trajectory of scholarly interest in this field. The findings reveal prominent authors, leading journals, influential institutions, and geographic distribution of research outputs. Additionally, thematic clustering identifies emerging sub-domains such as predictive HR analytics, talent management, and employee engagement. This study contributes to the literature by providing a systematic overview of HR Analytics research and offers future directions for scholars and practitioners aiming to advance the strategic implementation of analytics in HRM

This paper examines the relationship between Green Human Resource Management (GHRM) practices and employee environmental commitment. GHRM integrates environmental thinking into human resource policies and practices such as recruitment, training, performance management, and rewards. Employee environmental commitment reflects the extent to which employees identify with, support, and are prepared to act for their organization’s environmental goals. Through a synthesis of existing literature and conceptual analysis, this paper argues that systematic GHRM practices foster stronger environmental commitment among employees by shaping attitudes, norms, and capabilities. The paper outlines a conceptual framework linking GHRM components to behavioral and attitudinal outcomes, discusses mediating mechanisms (e.g., green organizational culture, perceived organizational support), and identifies boundary conditions and practical implications. Finally, it suggests research directions and practical recommendations for organizations seeking to enhance employee environmental commitment.

Research on customer attitudes and actions towards environmentally friendly goods is urgently needed due to the worsening state of the environment and the increasing need for sustainable development. Researchers have focused on green consumerism in cities, but little is known about how people in semi-urban parts of India feel about green goods or what they plan to buy. Finding out what makes people in the Latur District of Maharashtra think and buy eco-friendly items is the main goal of this research. A structured questionnaire was used to collect data from 400 participants, who were selected using a stratified random sample method to ensure a diverse range of socio-demographic sectors. The following factors were examined: social influence, perceived price, perceived efficacy as a customer, perceived confidence in environmentally friendly products, and environmental consciousness. Data were examined by multiple regression, correlation analysis, and descriptive statistics. The results show that consumers’ views towards eco-friendly items are significantly and positively impacted by environmental concern, green trust, and social influence. Among these, green trust stands out as a strong predictor, highlighting the significance of authenticity and trust in consumer roles. Furthermore, in semi-urban regions, high perceived prices impede environmentally friendly purchasing due to the fact that consumer attitude, green trust, and social influence all lean towards positive buy intentions, but perceived prices substantially lean towards negative ones. Regression models explained 16% to 48% of the variation in attitudes and intentions to buy, highlighting the multi-faceted nature of environmentally conscious consumer behaviour. In addition to contributing to the little literature on sustainable consumption in semi-urban India, the article finishes with a set of implications for sustainability advocates, policymakers, and marketers. Green product promotion strategies that aim to increase environmental consciousness, green trust built via honest business dealings, the weight of social considerations, and the examination of price obstacles are, up to a point, crucial. It would be great if future studies could broaden the scope to include more geographic areas and behavioural components, as well as examine whether or whether consumer behaviour evolves over time

This research paper is published to understand the meaning and scope of supply in simple words. Entire GST is based on the understanding of single word i.e. “Supply”. It describes in the section 7 of the CGST Act’2017. This research paper includes the previous taxation system also to understand the GST in better way also.

This study undertakes a thorough quantitative analysis of the historical returns and volatility of Gold Exchange Traded Funds (Gold ETFs) and Sovereign Gold Bonds (SGBs) within the Indian market. As investors increasingly transition from physical gold to digital alternatives, understanding the comparative performance of these two prominent investment instruments becomes crucial for informed decision-making. The research employed a descriptive and comparative design, utilizing monthly data from November 2015, the inception of SGBs, to June 2025. Key performance metrics, including Compounded Annual Growth Rate (CAGR), standard deviation of returns, and risk-adjusted measures like the Sharpe Ratio, were calculated and analyzed for a representative sample of Gold ETFs and all issued SGB series. The analysis quantifies absolute returns, inherent risks, and risk-adjusted performance, and also examines the impact of SGBs’ unique features, such as their fixed interest component and tax benefits upon maturity. Preliminary findings indicate distinct risk-return profiles: Gold ETFs are expected to closely track market gold prices with potentially higher short-term volatility, offering liquidity for active trading. Conversely, SGBs, with their fixed interest payments and capital gains exemption at maturity, are hypothesized to offer a more stable and potentially superior risk-adjusted return, especially for long-term investors prioritizing income and tax efficiency. This study provides valuable, data-driven insights for individual investors, financial advisors, and policymakers navigating India’s evolving gold investment landscape, contributing to a nuanced understanding of “paper gold” as a strategic asset class

This study explores mentor effectiveness in higher educational institutions, focusing on the interplay of stress, institutional climate, and demographic variables. Using data from primary responses and existing literature, the research examines how these factors influence mentoring dynamics. The findings reveal that mentors, despite experiencing some stress and burnout, effectively manage their roles across diverse educational settings, reflecting adaptability and resilience. The significant impact of a supportive institutional climate and mentoring experience on enhancing mentoring support. A positive environment and accumulated experience contribute to improved mentor effectiveness, emphasizing the importance of fostering professional growth and organizational support within institutions. Although demographic factors showed limited direct influence, they provide valuable insights into the broader context of mentorship effectiveness. The results suggest that mentors maintain consistent stress management abilities across different groups, demonstrating professional resilience. Despite limitations related to sample size and demographic diversity, the study offers crucial insights for developing effective mentorship programs. It recommends creating supportive institutional environments and promoting continuous mentor development to enhance effectiveness

Since ancient times, gold has been valued as a significant investment item and has been essential to financial markets and portfolios. This research investigates how investors view gold as an investment, focusing on the variables that affect their choices to incorporate gold into their investment plans. Utilising both quantitative and qualitative methodologies, the study uses a mixed-methods research design to collect its data. A thorough analysis of the literature is done to determine the historical importance of gold as a store of value and its function in diversifying investment portfolios. Additionally, the main ideas and empirical research on investor behaviour and the reasons people invest in gold are highlighted in this overview. A survey of a variety of investors, including individual investors, institutional investors, and financial specialists, is part of the research’s quantitative phase. The poll tries to pinpoint the variables, such as risk tolerance, market sentiment, inflation expectations, geopolitical events, and global economic conditions, which affect investors’ perceptions of gold. It also looks into the most popular gold exposure investments, including physical gold, gold-backed securities, gold exchange-traded funds (ETFs), and mining stocks

This research paper explores the impact of online banking on social discrimination in Kolhapur district, Maharashtra, focusing on caste, gender, age, and rural-urban divides. As India pushes toward a cashless economy and digital financial inclusion, it is critical to examine whether digital banking narrows or widens existing social inequalities in semi-urban and rural regions. The study employs a mixed-methods approach, combining quantitative data from 400 respondents across various social groups with qualitative insights from focus group discussions. Findings reveal that while nearly all respondents possess bank accounts—largely due to government schemes like the Pradhan Mantri Jan Dhan Yojana (PMJDY)—there is a significant disparity in the usage of online banking services. Only 40% of Scheduled Caste and Scheduled Tribe (SC/ST) respondents and 36% of women reported using mobile or internet banking, compared to 80% among general caste respondents. Digital literacy, smartphone ownership, and educational background emerged as key factors influencing digital banking adoption. Elderly and female respondents reported higher dependence on Customer Service Points (CSPs) and Aadhaar-enabled Payment Systems (AePS), often facing issues such as biometric failures, lack of grievance redressal, and language barriers. Regression analysis confirmed that caste, gender, and age negatively influence online banking adoption, while digital literacy and education have a positive and significant effect. Although some respondents acknowledged that digital banking reduces face-to-face caste-based discrimination at bank counters, others highlighted new forms of exclusion linked to technology and access. The study concludes that while online banking holds promise as a tool for financial and social inclusion, its benefits are unevenly distributed. Targeted interventions—such as digital literacy programs, vernacular app development, and infrastructure improvements—are essential to ensure equitable access. Without addressing these gaps, the digital divide may inadvertently reinforce the very social inequalities it aims to eliminate.

The e-retailing landscape in India has undergone a major transformation with the rapid proliferation of internet access, digital payment systems, and increased consumer trust. E- retailing has emerged as a significant player in the retail industry in India. The major cutthroat competition happens between Flipkart, Amazon, and Snap deal. Among various product categories, electronic goods have emerged as one of the most dominant segments. This paper explores the impact of electronic goods on the growth, consumer behaviour, operational strategies, and future potential of e-retailing in India. The study also highlights the role of platforms like Amazon, Flipkart, and Reliance Digital in reshaping purchasing patterns and discusses challenges like returns, logistics and competition. This paper explores the critical role electronic goods have played in accelerating the e-retail boom in India.