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Religious tourism is a vital contributor to cultural preservation and local economies, offering spiritual, socio-economic, and environmental dimensions. This study explores the drivers of religious tourism and its socio-economic and environmental impacts, with a special focus on Ambubachi Mela at Kamakhya Temple, Guwahati. Utilizing a descriptive research design, primary data was collected through structured questionnaires targeting local residents and tourists. Key findings reveal that spiritual connection, peace, and cultural curiosity are primary motivators for visiting religious sites. Despite the large influx of visitors during Ambubachi Mela, environmental impacts were minimal, as pre- and post-event analyses showed no significant differences. Socio-economic benefits were evident, including moderate to significant increases in employment, local business growth, and indirect economic contributions to small and medium enterprises. However, these benefits were unevenly distributed, and long-term infrastructure improvements were limited. Challenges such as poor crowd management and inadequate cleanliness underscore the need for better planning and resource allocation. The study highlights the importance of addressing barriers like time constraints and financial limitations while fostering sustainable tourism practices. These insights are crucial for enhancing the religious tourism experience, promoting socio-economic growth, and minimizing environmental impacts for events like Ambubachi Mela.

Ironically, even in the twenty-first century, more than a third of the population in developing countries is still ineligible for financial services. The inclusion of those are financially excluded in banking has been shown in several studies to be individuals and society as a whole. The G-20 countries and the World Bank have been leading the campaign for increased financial inclusion in poor countries since 2010 in order to assist alleviate penury in developing and emerging economies. Today, policy makers and researchers are paying more attention to the importance of digital banking and financial inclusion for eradicating poverty and improving the economy. Small transaction requirements are easily met by mobile technologies and digital currencies. Digital finance and financial inclusion bring to consumers of financial services; providers, governments, and the economy are increased access to finance for the poor, decreased growth in the cost of financial intermediation for banks, Fintech providers and increased aggregate spending for financial services and drawing increased attention. The link between these and the issues they present for financial inclusion have not received much attention in the past. This study examines how digital finance affects both financial inclusion and Finance system continuity.

This study explores the lived experiences of Certified Public Accountant (CPA) teachers in a Philippine state university regarding their compliance with Continuing Professional Development (CPD) requirements. Using a qualitative phenomenological approach, six CPA educators were interviewed to understand their motivations, challenges, institutional support, perceived benefits, and recommendations for improving CPD implementation. Thematic analysis revealed five key themes: compliance driven by external mandates, financial and institutional barriers, perceived limited relevance of CPD activities, value in staying updated with professional knowledge, and a strong call for policy and structural reforms. Findings indicate that CPD compliance is largely motivated by regulatory requirements such as license renewal and accreditation, rather than intrinsic professional growth. Participants reported challenges including high costs, limited access, and insufficient institutional support. While CPD was found useful for updating content knowledge, its impact on teaching practice was perceived as minimal. The study concludes that current CPD policies are burdensome and misaligned with educators’ professional contexts. It recommends policy reforms that prioritize relevance, accessibility, and institutional backing to enhance CPD’s effectiveness. These insights aim to inform educational leaders, policy makers, and accrediting bodies in designing more responsive and equitable CPD frameworks for accounting educators in higher education.

Workplace learning plays a key role in developing individuals & teams and it is highly supporting to the efficient organizational functions for sustainability. The learning occurs in every individual while he faces various workplace situational changes and challenges. It may shape him to become expert in his field. At the same time there are many obstacles the employees face while work in various work situations. This paper has the objectives to explore and discuss the workplace learning of employees, challenges of employees in learning and to establish the need of learning organization strategic approach for employee workplace learning and development. The qualitative study adopted the literature survey method for collecting the existing literatures using terms, related to workplace learning, organization learning and employee learning. It adopted the qualitative approach using content analysis summative method to report and discusses the workplace learning and hindrances in employee learning and need of organizational learning approach. The study listed the hindrances of workplace learning like lack of motivation, lack of provision of facilities, resistance to change, no revision of monetary benefits, lack of assessment and feedback, lack of sufficient training and support, lack of career growth and poor work culture fostering negativity, discrimination and inequality. This paper emphasized the organizational learning approach to eliminate the hindrances and obstacles in employee learning since the organization learning covers the learning and improvement across all the functional levels and this approach mainly focuses on individual learning and development.

The role of social networks in shaping the SMM business strategy is argued. The study of the main development trends and motives for using social networks by users is conducted and it is shown that social media is an effective tool for promoting business and improving marketing communications. The main arguments in favor of various social networks expressed by users are considered. The study of the level of engagement with content among subscribers of brand pages in social networks by different industries is conducted and the potential for business promotion is determined. The main metrics used to assess the effectiveness of marketing efforts in social media are identified. A practical study of the effectiveness of using social networks using the example of sportswear brands is conducted. Recommendations are provided for improving business promotion in social media to improve subscriber engagement indicators, as well as the formation and development of a digital marketing communications system.

This research through survey investigates the sales trends of antipsychotic drugs through comprehensive data collection from retail pharmacies, focusing on both monthly and yearly sales figures. By analysing these patterns, we aim to uncover key insights into market dynamics, including the factors influencing prescription rates and the overall demand for various antipsychotic medications. The research methodology involves conducting a survey among pharmacists in the Pune region to gather insights about sales and choice of prescribers regarding antipsychotics drugs. The findings of this survey will serve as the groundwork for the development of Meditrack, an innovative application designed to provide pharmaceutical companies with real-time sales insights and analytics. Meditrack will enable stakeholders to track market trends, assess the effectiveness of marketing strategies, and optimize inventory management. Ultimately, by bridging the gap between sales data and actionable insights, Meditrack aims to enhance decision-making processes within the pharmaceutical sector, leading to more effective distribution and accessibility of antipsychotic medications. This initiative not only supports companies in understanding market dynamics but also contributes to improved patient care through better medication availability and targeted educational efforts. This APP is a strategic plan to explore the pharma sales of antipsychotic drugs.

This paper explores the growing perception of Bitcoin as “digital gold” by examining its economic characteristics, historical evolution, and role in modern investment strategies. While gold has long served as a safe-haven asset and store of value, Bitcoin, launched in 2009, is a relatively new and volatile digital asset. However, both share several core attributes: limited supply, difficulty of production, and their appeal in times of economic uncertainty.
The study conducts a comparative analysis of Bitcoin and gold, focusing on shared traits such as scarcity, production effort, and store-of-value properties, while also highlighting key differences in tangibility, regulatory environment, volatility, and energy consumption. Empirical research from recent years suggests a shift in how investors perceive Bitcoin, particularly after 2017. Studies such as Zwick & Syed (2019) identify a structural transformation in the correlation between Bitcoin and gold, with the two assets now increasingly moving in parallel, especially during periods of financial turmoil.
Despite these convergences, Bitcoin faces significant challenges. Its scalability limitations, legal uncertainties, high energy demands, and dependency on market-driven mining incentives raise questions about its long-term viability and security. Moreover, the fragmented regulatory landscape across jurisdictions hinders its adoption as a fully mature financial instrument. Yet, there are promising signs of market maturation, such as institutional adoption, improved financial infrastructure, and regulatory clarity in certain regions.
Ultimately, the paper concludes that Bitcoin has not yet fully attained the status of digital gold, but current trends suggest a gradual convergence in that direction. If it succeeds in stabilizing its volatility, reducing environmental impact, and achieving global regulatory coherence, Bitcoin could become a complementary store of value to gold, playing an integral role in the evolving architecture of the digital financial economy.

A stock split is a corporate action that increases the number of a company’s outstanding shares by dividing existing shares into multiple new shares. However, the stock’s market capitalization remains unchanged. Companies typically implement stock splits when their share prices become too high, making it difficult for investors to buy shares. This study examines the market reaction to stock split announcements of S&P CNX 500 stocks listed on the National Stock Exchange (NSE) using the Event Study Methodology. A sample of 74 stock split announcements from 2019 to 2024 is analyzed. The significance of Average Abnormal Returns (AARs) and Cumulative Average Abnormal Returns (CAARs) is tested using a One-Sample ‘t’ test. The findings indicate that stock split announcements generate significant positive returns.

This study aims to analyse and compare the financial performance of two major players in the Indian aviation industry SpiceJet Ltd. and Interglobe Aviation Ltd. (IndiGo) over a five-year period from 2017–18 to 2021–22. Using secondary data sourced from the ACEEquity database and official company disclosures, the study employs key financial ratios to evaluate the companies’ liquidity, profitability, and solvency positions. Through a detailed intra-firm and inter-firm analysis, the research reveals that both airlines experienced a notable decline in financial health during the pandemic years, with SpiceJet showing signs of distress in liquidity and profitability, while IndiGo demonstrated relatively better resilience despite facing pressures. The findings underline the importance of efficient capital allocation, strong liquidity management, and timely cost control measures in navigating sector-wide volatility. This comparative analysis not only highlights internal management inefficiencies but also reflects the broader challenges faced by the aviation sector in India. The study concludes with suggestions aimed at improving the financial structure and strategic decision-making of the companies.