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This study aims to integrate the influence of profitability, solvency, company size, audit opinion, audit tenure, and company age on audit delay. The method applied in this study is quantitative with a meta-analysis study approach, which includes 72 articles as samples taken from sources listed in Publish or Perish and Google Scholar in the research period from 2020 to 2024. Researchers choose samples with the hope of making a significant contribution, through a non-probability sampling method, namely purposive sampling. The results of the study indicate that the variables of profitability, solvency, company size, audit opinion, audit tenure, and company age have a significant effect on audit delay

India has experienced an unexpected surge in market demand. In addition, the altered business environment is attracting more domestic and foreign players to the country. The initial success of ‘Make in India’ suggests an overflowing market. with both domestic and international goods, The Indian economy has remained stable, despite a GDP growth of 7.5 percent is expected this year. As a result, businesses are forced to rely on multiple channels of communication with the consumer. Customers develop a negative attitude toward traditional advertising as well. Everyone uses other traditional promotional methods, but eliciting a response is difficult. As a result, they look for alternatives to attract customers. Marketers now have a plethora of options thanks to the advancement of technology. Because of the interactive nature of the internet, internet advertising has grown in popularity. Customers also found it to be informative and trustworthy. However, in an emerging market like India, internet penetration in the rural market is very low, so internet advertising is insufficient to attract consumers. Another option that was widely used around the world was mobile advertising.

Kautilya, also known as Chanakya or Vishnugupta, was an eminent Indian economist, philosopher, and political strategist who lived during the 4th century BCE. Serving as the chief advisor to Emperor Chandragupta Maurya, Kautilya played a critical role in laying the administrative and economic foundations of the Mauryan Empire—India’s first major imperial power. His magnum opus, Arthashastra, stands as one of the world’s earliest comprehensive treatises on statecraft, economic governance, military strategy, foreign policy, legal systems, and social order. Unlike many ancient texts rooted in religious or moral instruction, the Arthashastra is grounded in pragmatism and realism, offering detailed policy prescriptions for the management of a kingdom’s economy and its subjects.
This research paper aims to delve deeply into Kautilya’s economic thought, analyzing its core principles such as taxation, trade regulation, public finance, labour policy, agriculture, and welfare mechanisms. It explores how these principles were practically implemented during the Mauryan period and how they contributed to a centralized, stable, and prosperous state. Furthermore, the study critically assesses the long-term influence of Kautilya’s ideas on Indian economic philosophy and their resonance in the modern world. In particular, it examines the relevance of his economic insights in contemporary public administration, governance models, and policy-making frameworks, drawing parallels between ancient strategies and present-day challenges in state finance, market regulation, and welfare economics. Kautilya’s Arthashastra not only enriches our understanding of ancient Indian economic systems but also offers timeless lessons for modern economists, policy advisors, and administrative thinkers.

The introduction of the Reserve Bank of India’s Digital Rupee (Central Bank Digital Currency – CBDC) marks a pivotal shift in India’s financial ecosystem, aiming to strengthen financial inclusion and accelerate the transition to a cashless economy. This study investigates the conceptual framework, design, and operational features of the Digital Rupee while critically examining the challenges and risks associated with its implementation. Adopting a descriptive and exploratory research design, the study collected primary data through surveys and supplemented it with secondary sources such as RBI reports, scholarly articles, and global case studies. The analysis reveals that although 72% of respondents are aware of CBDC, only 14.67% have a comprehensive understanding of its functionality. Awareness is mainly driven by news and social media, while trust in CBDC’s safety remains moderate, with a mean perception score of 3.20 out of 5.
Key challenges identified include limited digital literacy, fear of cyber threats, data privacy concerns, and technological dependency, particularly in rural and underbanked regions. Despite these barriers, the Digital Rupee holds substantial potential to bridge financial access gaps, reduce reliance on cash, and offer a secure, government-backed alternative to existing digital payment platforms. The study recommends targeted awareness campaigns, strong cybersecurity frameworks, legal safeguards, and inclusive access strategies to ensure the effective adoption of CBDC. These findings provide crucial insights for policymakers and financial institutions working towards a digitally inclusive and resilient Indian economy.

The research aims to determine how the Unified Mobile Application for New-Age Governance UMANG’s e-governance capabilities contributes to sustainable development by analysing the effects of the app’s features on users’ happiness. In order to facilitate sustainable development via user empowerment, a well-structured questionnaire was developed to document the advantages of the UMANG Application and its effect on user satisfaction. The dependability of the survey was confirmed using the Gaskins master validity table, and the validity of the questionnaire was reviewed by specialists. In addition, the results of the SEM model study show that the direct benefit aspects of UMANG have a favourable and substantial effect on user satisfaction, which contributes to sustainable development. Standardised estimations show that UMANG advantages significantly boost user happiness, which in turn has a huge influence on sustainable development.

The advent of digital banking has transformed the traditional banking landscape, offering customers enhanced accessibility, convenience, and efficiency. This research examines the impact of digital banking on customer satisfaction, focusing on key variables such as user interface design, service quality, transaction speed, trust, and customer support. A mixed-method approach is utilized, combining a review of existing literature with empirical data collected through surveys and interviews. The findings reveal a strong correlation between the quality of digital banking services and customer satisfaction, underscoring the critical role of technological advancement in shaping customer experiences and loyalty.

The rapid pace of urbanization in India has intensified the demand for efficient, safe, and inclusive public transport systems. In response, the Bus Rapid Transit System (BRTS) has emerged as a viable solution, especially in Tier-2 cities like Hubli-Dharwad. This study explores the role of artificial intelligence (AI) in enhancing the operational efficiency, commuter satisfaction, and safety of the Hubli-Dharwad BRTS (HDBRTS), Karnataka’s first BRTS initiative. Using a mixed-methods approach that integrates primary data from 200 commuters and secondary data from official and academic sources, the research investigates awareness levels, usage patterns, and perceptions of AI-driven services such as real-time tracking, predictive maintenance, contactless ticketing, and smart surveillance. Statistical tools like Chi-square tests and one-sample t-tests reveal strong commuter agreement on the punctuality, reliability, and service quality of AI-enabled BRTS. However, the study also identifies significant variation in awareness and satisfaction based on socio-economic factors such as income, occupation, and gender. While users highly value punctuality and transparency, areas like AI awareness, safety infrastructure, and network expansion require targeted improvements. The findings suggest that HDBRTS is not only transforming urban mobility but also setting a replicable model for sustainable and intelligent transit in similar urban environments. Strategic investments in public education, route extension, and AI-based system optimization are recommended to strengthen the system’s impact further.

This study aims to examine the level of knowledge about green marketing strategies among grape growers in Karnataka and to evaluate the usage of digital marketing platforms by these farmers. Grape producers’ awareness of green marketing methods and their usage of digital marketing platforms are both examined in relation to demographic characteristics in the study. The present study is exploratory in nature; the researcher aims to explore the awareness of the grape farmers on green marketing through digital marketing channels. The sample for the study is draw from Karnataka state. Using the Cochran formula of unknown population, 100 Farmers were chosen from four divisions of Karnataka using convenience sampling technique. Bangalore division (20 Farmers), Mysore (20 Farmers) division, Kalaburgi (30 Farmers), and Belgavi division (30 Farmers). A semi structured questionnaire was prepared using the regional language Kannada and data was collected on the existing use of Digital marketing Platforms and awareness of green marketing among the farmer. Three questions were asked to measure the use of digital marketing platforms and three questions were connected with awareness of green marketing practices. A 5-point likert scale of agreement was used to record the responses on the grape growers. The data is analysed using the ANOVA and Independent t test results conducted through the SPSS software. The results of the study indicate that the mean scores below 3.00 indicate disagreement range of responses which shows that less than 35% farmers in the study use digital marketing channels. There was least awareness of green marketing practices among Grape growers in Karnataka. Due to lacking of proper education and support, farmers cannot effectively use environmentally friendly processes within the agricultural processes. To this end, more awareness creation and sensitisation efforts should be rolled out to educate grape growers in Karnataka on the rationale for green marketing as well as its possible benefits.

The rapid growth of information technology has led to the emergence of internet banking as a viable alternative channel for delivering banking services and products. This study examines factors which affect internet banking adoption behavior of consumers in India, with a focus on perceived costs and benefits. A survey was conducted among 337 respondents in Delhi and NCR region from diverse socio-economic background. Descriptive statistics were calculated and multiple regression analysis was performed on this data. Results indicate that perceived benefits significantly and positively influence attitude towards internet banking adoption. However, perceived cost was found to have an insignificant relationship with the attitude towards internet banking, contrary to previous research findings. The study highlights the importance of emphasizing the tangible and intangible benefits of internet banking to encourage wider adoption. The study additionally offers managerial implications and proposes avenues for future research.