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A new deferred payment option called “buy-now-pay-later” enables customers to enjoy the advantages of ownership and consumption of products before making the final payment in interest-free instalments. A sharp increase in the buy-now-pay-later sector was observed after the launch of After pay in Australia and now it is becoming a preferred mode of payment for e-commerce transactions all over the globe. Although Buy Now Pay Later (BNPL) services can be beneficial for customers, there are some challenges involved. The objective of the paper is to understand the mechanism (How it works), the risks and benefits of the BNPL services to their customers. This paper is based on secondary data and descriptive in nature.

Sustainability concept introduced in the corporate finance is generally used to refer to a model of tapping different sources of finance and making investment decisions at the corporate level by taking due account of environmental, social, and governance (ESG) considerations leading to increased longer-term investments into sustainable economic activities and projects. The concept of sustainability in corporate finance has evolved over years on the lines of principles followed by cooperative and mutual sector and adopted in the mainstream corporate sector and its reflections can be found in fragmented form of existing mandatory corporate social responsibility (CSR) spending and requirement of furnishing corporate sustainability reports.
Modern companies are increasingly adopting to the goal of long-term sustainable value creation rather than just maximizing profit or shareholders’ value. The long term sustainable value creation objective at corporate level attempts to integrate broader social and environmental aspects into the financial value creation fold for contributing towards the ultimate objective of transitioning towards sustainable economy which is in conformance with global practices followed by companies in different developed countries of world. Thus, sustainability in corporate finance aims at achieving the objective of sustainable value creation assimilating within its fold interests of all stakeholders in place of erstwhile objective of profit maximization and the modern practice of shareholders’ value creation. It has been observed that the popular shareholders’ value creation model has held companies back from adopting sustainable business practices in design and implementation of the corporate long term investment strategy in sustainable economic activities and projects. It may be due to increasing awareness among shareholders about social and environmental concerns compelled by rising trends among institutional investors for investing in companies adopting sound ESG practices. The Sustainable value creation approach ranks interests of all stakeholders equally. Such a move to the stakeholder model requires new rules for corporate governance and decision-making on corporate investments to deal with the various interests of current and future stakeholders.
This study attempts to tender a general picture about different emerging concepts related to ESG and sustainable value creation in corporate finance and how it is going to impact companies in India based on evidences obtained in different countries of the world.    

This study explores how fluctuating gold prices influence household investment behaviour in Nashik, a growing urban centre in Maharashtra, India. Known for its rich cultural traditions and rising urbanization, Nashik presents a unique demographic blend where gold is both a cultural necessity and an investment asset. This research analyses changes in investment preferences from physical gold to digital forms among Nashik households amid recent gold price surges. Findings suggest a gradual shift in behaviour, especially among younger and financially literate populations, while traditional attitudes remain prevalent among older and rural-linked groups.    

A study has initiated to analyse the recent IPOs in India. Investors have various options to invest like mutual funds, stock market, gold and bank deposits so on so forth. IPO means the primary market or the chance to invest directly to the companies before reaching the stock market. Here the research made an attempt to investigate whether the IPOs happening in India has the nature of giving return or not. In order to find the answer, out of 393 IPOs happened during the period 2022-2023, 68 companies were chosen based on the issue size 500 Crore and above during the period. The study focuses on understanding the performance of IPO and whether it creates wealth on investors or not. It aims to determine whether investing in these IPOs has been a financially sound decision for investors. The analysis was done both short-term and long-term returns, companies were classified based on their returns and a comparative analysis also done based on their performance relative to bond yields and benchmarks index returns. The study found that there are 22 companies recorded above average return of 67.8% till April 30, 2024. A notable correlation was observed between the level of subscription and subsequent wealth creation for the immediate one month, suggesting that highly subscribed IPOs tend to perform better in near future. 73.5% companies exceed the bond yield of 7.1%. This suggest that the investors can expect more than the risk-free rate of return from the IPO investment. 66% companies exceed the bench mark return of 17.6%. This suggest that the investors can expect more than the bench mark return from the IPO investment.    

The exponential growth of online food delivery services has significantly transformed consumer behavior, especially with the integration of mobile payment technologies. This study explores the influence of three key factors—Perceived Ease of Use, Privacy and Security, and E-Service Quality—on Customer Satisfaction within the context of mobile payments in online food delivery applications. A structured questionnaire was administered to 350 respondents in urban India, and data were analyzed using SPSS software employing descriptive statistics, Pearson correlation, and multiple regression analysis. The results indicate that all three independent variables have a significant and positive relationship with customer satisfaction, with e-service quality emerging as the most influential predictor. The study offers practical implications for mobile app developers, food delivery platforms, and policymakers aiming to enhance consumer satisfaction and digital service delivery in the food tech sector.

In today’s fast-evolving digital landscape, technological advancements continue to redefine the structure and performance of various global industries. Among these innovations, intelligent systems defined as technologies that enable machines to perform tasks that typically require human intelligence have begun to influence not only business operations but also the way consumers interact with services. This research investigates the evolving dynamics of one such transformative trend within a specific service-driven sector, focusing on how these advancements are shaping user experiences, efficiency, and operational models. The study centres on the Kozhikode district in Kerala- India, known for its rich heritage and natural appeal, exploring the integration of smart technologies in enhancing tourism-related services. Employing a descriptive research design, data were gathered from 50 tourists visiting key eco-tourism locations within the district. Insights were drawn using both primary data through structured questionnaires and secondary data from scholarly and industry sources. While the findings reveal significant improvements in service delivery, customer engagement, and personalization, they also highlight notable challenges, including financial investment, skill requirements, and ethical dilemmas. The study underscores the need for thoughtful implementation strategies that align technological growth with sustainable and ethical tourism practices. These findings offer practical relevance for tourism professionals, policymakers, and researchers aiming to adapt to the increasingly digital expectations of modern travellers.

Cryptocurrencies represent a significant shift in financial paradigms, presenting a decentralized alternative that disrupts traditional monetary systems and facilitates peer-to-peer transactions. This pilot study examines the awareness and perceptions of cryptocurrency among investors in Telangana, India, with a specific focus on regulatory considerations. Data was gathered from 80 participants through purposive and convenience sampling via a structured questionnaire. The research aims to elucidate sources of awareness, investment behaviors, tax implications, and the confidence levels investors maintain regarding crypto trading. The results indicate that a significant proportion of investors are young males, primarily students, with the internet and social media serving as critical channels for information dissemination. Despite the notable engagement in cryptocurrency investments, many participants exhibit limited awareness regarding regulatory frameworks. Additionally, there exists a prevalent reluctance towards existing taxation policies, alongside uncertainty surrounding directives from governmental bodies and the Reserve Bank of India. The findings underscore the necessity for enhanced educational initiatives, clearer regulatory guidelines, and policy adaptations to foster a more informed and inclusive environment for cryptocurrency investing in India. This pilot study serves as a foundational step toward more extensive research aimed at informing policymakers and stakeholders about the emerging dynamics of crypto investment.

This study examines the attitude of investors towards Post Office Saving Schemes with a special focus on the Mavoor Post Office. These schemes, backed by the Government of India, are known for their safety, reliability, and guaranteed returns. The research aimed to assess awareness levels, investment preferences, satisfaction, and challenges faced by investors. Data was collected from 30 respondents using questionnaires and interviews. The findings reveal that most investors choose these schemes for secure returns, with the Public Provident Fund being the most preferred. However, a major challenge identified was the lack of clear information about the schemes. Despite this, customer service satisfaction was generally high. The study highlights the importance of increasing financial awareness and improving communication to make these schemes more inclusive and investor-friendly. These insights can help policymakers strengthen the reach and impact of post office saving schemes, especially in rural and semi-urban areas.

This research study investigates tourism marketing strategies in selective places within Karnataka, India, aiming to enhance destination attractiveness and drive tourist inflow. The objectives include examining the effectiveness of digital marketing and heritage branding in shaping tourists’ perceptions and choices, analyzing factors influencing destination loyalty, and assessing the implications for tourism marketing practices. A quantitative research design was employed, utilizing an online survey administered to 500 tourists who had visited Mysore, Hampi, Coorg, and Gokarna. Data analysis was conducted using SPSS and included descriptive statistics, factor analysis, multiple regression analysis, and structural equation modeling (SEM). Key findings reveal that digital marketing platforms significantly influence destination selection, with search engines and social media having the highest impact. Heritage branding positively affects tourist perception, enhancing cultural experiences and historical interest. The study identifies positive previous experiences and natural beauty as primary factors influencing destination loyalty. Furthermore, a strong positive correlation between tourist satisfaction and destination loyalty underscores the importance of delivering exceptional tourist experiences. The research contributes to the existing literature by providing empirical evidence of effective tourism marketing strategies in Karnataka, offering insights for policymakers, destination management organizations, and tourism stakeholders to develop tailored marketing strategies. These findings have broader implications for enhancing destination competitiveness and driving sustainable tourism growth in regions with similar cultural and tourism profiles.