Volume 7 Issue 6 Nov-Dec 2025

The article presents an analysis of the transformation of the mortgage broker’s role in the context of the digitalization of financial services. The study is based on an interdisciplinary approach, combining insights from financial economics, digital business, banking innovations, and behavioral research. Particular attention is paid to the thematic analysis of scholarly publications covering competitive changes in the lending market, the institutional functions of brokers, and the adoption of FinTech platforms. Key mechanisms of influence are identified, including the reduction of interest rates in broker channels, the extension of amortization periods, the expansion of access for borrowers with less stable profiles, and the intensification of competition among lenders due to digital platforms. A comparative analysis shows that traditional brokers continue to affect loan parameters and risk structures, while digital intermediaries assume the functions of information aggregation and reduction of asymmetry in the interests of clients. The need is substantiated for a rethinking of business models and regulatory practices that account for the transition of brokers from the role of “navigators” to that of “digital mediators.” Promising avenues for future research are presented, including the assessment of platform competition’s impact on the sustainability of the mortgage market, borrower behavioral characteristics, and the effectiveness of supervisory measures in the digital ecosystem. The article will be useful to researchers in financial economics, specialists in digital transformation, regulators, and mortgage market practitioners interested in understanding institutional shifts and developing new intermediation strategies.

Sustainability has evolved from being an environmental concern to a strategic necessity in commerce and management. It is now a multidimensional concept that integrates economic, social, and environmental goals into organizational decision-making. The current study examines how sustainable development principles—originating from the 1987 Brundtland Report—can be embedded within management systems to achieve long-term corporate success and global welfare. The paper explores the three pillars of sustainability (economic, social, and environmental), their interdependence, and their application in managerial and business contexts. It also analyzes how the United Nations Sustainable Development Goals (SDGs) act as a guiding framework for corporate social responsibility (CSR), innovation, and ethical governance. The findings reveal that sustainability-driven commerce not only enhances profitability but also builds resilience, trust, and competitiveness in an increasingly conscious market environment

The purpose of this study was to establish the effect of teachers, attitude on retirement preparedness in public primary school teachers’ in Narok county. The specific objective was to establish the effect of teachers’ attitudes towards planning on retirement preparedness of public primary school teachers in Narok county. The study adopted the theory of planned behaviour. The research methodology comprised of an explanatory research design, a target population of 375 public primary school teachers in Narok county and a sample of 148 teachers that were involved in the study. The study adopted a simple random sampling technique and questionnaires for data collection. The data was analysed using descriptive statistics and inferential statistics. The study established that the attitude to Planning was positively correlated with retirement preparedness (r=.38, p<.001) with a regression coefficient (β=.128, p=.020). this implies that a proactive, organized mindset plays a notable role in fostering retirement readiness. The study findings bridged the gap between general financial advice and the specific needs of Narok county’s teachers. Findings from the study emphasize the influence of attitudes on retirement outcomes, particularly highlighting that public primary school teachers are often unprepared for retirement due to these attitudinal factors. This insight allows policymakers to devise strategic interventions such as training programs, awareness campaigns, and retirement counseling aimed at bridging these preparation gaps. Additionally, these findings suggest that adjustments to pension schemes or incentives should be made to encourage more proactive retirement planning among educators.

Kudumbashree launched by the government of Kerala (GOK) in 1998 for wiping out absolute poverty from the state through concerted community action under the leadership of Local Governments (LSG). Kudumbashree in today one of the largest women empowering projects in the country. The programme has 37 lakh members and covers more than 50% of the household in Kerala. Built around three critical components viz, microcredit, entrepreneurship and empowerment. The kudumbashree initiative has today succeeded in addressing the basic needs of the less privileged life and better future. By organizing women each locality through informal groups, they could contribute a lot for poverty eradication and there by pave the way for economic development

One of the main pillars of fiscal policy is taxation, which gives the government the money it needs to fund welfare, infrastructure, and public goods. India’s tax revenue trends from 2013–14 to 2024–25 are thoroughly examined in this study, with a focus on the relative contributions of direct and indirect taxes to overall revenue. The study assesses growth trends, tax composition, and the Tax-to-GDP ratio using secondary data from official sources like the Controller General of Accounts (CGA), the Central Board of Direct Taxes (CBDT), the Central Board of Indirect Taxes and Customs (CBIC), and Union Budget documents. The results show a steady increase in gross tax receipts, which is fueled by digitalization, better compliance, and structural changes like the Goods and Services Tax(GST) and reduction of business tax rates. Direct taxes accounted for over 57% of total revenue in FY 2023–2024, up from roughly 53% in FY 2013–14. This rise was due to consistent corporate tax growth and improved performance in personal income tax collections. Although their proportionate share has decreased since 2017, indirect taxes—led by the Goods and Services Tax (GST)—remain an essential component of fiscal revenue. According to the study’s findings, India’s fiscal system has shown resilient and adaptable, and continuous reforms are assisting in the modernization of tax management. To guarantee a sustainable, effective, and fair tax system, it suggests expanding the tax base even more, streamlining tax legislation, and bolstering GST oversight

The article is devoted to examining how customized managerial reporting overcomes the limitations of standard financial statements and strengthens strategic decision-making. The purpose of the work is to present an integrated view of recent academic research and practical implementation experience demonstrating how automated and tailored reporting systems improve managerial effectiveness. Recent (post-2021) academic studies, together with anonymized material from consulting work in several industries, form the basis of this paper’s qualitative approach. Looking across these sources shows a pattern: managers who rely on customized internal reports usually receive information that is not only timelier but also more detailed — and at times predictive — compared with standard financial statements. In practical terms, firms using such tools have shortened decision cycles, improved profitability, tightened the fit between KPIs and strategic goals and raised operational efficiency. Put together, the results point strongly in one direction: internal reporting systems built ‘by management, for management’ can actually work as a very practical tool for running a data-driven strategy. In our own experience with several client projects, this held true again and again.

Artificial Intelligence (AI) has become a transformative tool in digital marketing, enabling businesses to deliver highly personalized content, advertisements, and product recommendations based on consumer preferences and behavior. This study focuses on understanding consumer awareness and perception toward AI-powered personalization and its impact on buying behavior. The research was conducted among 100 online consumers in Palakkad District using a descriptive research design. Data were collected through a structured questionnaire and analyzed using percentage analysis, weighted average ranking, and the Chi-square test. The findings reveal that most respondents are aware of AI applications in marketing and frequently encounter personalized recommendations online. Education and income were found to significantly influence perceptions toward AI personalization, while gender, age, and occupation showed no significant effect. The study suggests that marketers should use AI ethically by ensuring transparency, protecting user data, and maintaining a balance between personalization and privacy.

This research investigates the influence of ethical standards, regulatory compliance and professional integrity on Financial Reporting Practices across Indian industries between 2020 and 2025. In light of recent corporate scandals and evolving regulations, the study aims to assess how ethics and compliance shape transparency, accuracy and stakeholder confidence in Financial Disclosures. Using a mixed-method approach combining survey data from 200 finance professionals and secondary analysis of corporate reports, the findings reveal a strong positive correlation between ethical governance and the quality of Financial Reporting. Companies demonstrating higher compliance with SEBI and MCA regulations exhibited fewer misstatements and enhanced credibility. Furthermore, sectors integrating technology-driven compliance tools achieved superior accountability. The study concludes that ethical culture, backed by strong regulation and professional integrity, is essential to restoring investor trust and sustaining corporate transparency in India’s dynamic financial landscape

The study examined the influence of consumer preference and satisfaction on the purchase intention of herbal products, with perceived value serving as a mediating factor. It aims to address the need for effective marketing strategies and product enhancement by providing deeper insights into consumer behavior within the rapidly growing herbal product industry. The research was conducted among 517 users of herbal products in the Tiruchirappalli district of Tamil Nadu. One-Way ANOVA and post-hoc analysis were employed to assess the impact of socio-economic variables, while structural equation modeling was used to analyse the relationships among the constructs. Consumer demographic profiles were interpreted using percentage analysis. The findings reveal that although distinct product choice and lifestyle orientation exert minimal influence, social pressure and brand loyalty significantly strengthen consumer preference and satisfaction. Purchase intention is positively affected by both preference and satisfaction. Furthermore, they influence perceived value, which acts as a mediator linking these factors to consumers’ intention to purchase. When consumers perceive greater value in a product, they tend to exhibit stronger brand commitment, trust, and buying intentions. Socio-economic characteristics such as age, occupation, monthly income, and educational level substantially shape consumer purchasing behavior toward herbal products.

The present study analyzes challenges in the investment decision making. The study used primary data collected from 384 potential investors in Karnataka. The principal component analysis is used for the factor analysis. The study found that timely information on investment, delay in payment of returns and claim settlement, safety of principal, low liquidity, and inadequate disclosure have been identified under the first component. These five challenges need to be simultaneously addressed and need to be solved with the highest priority. Lack of knowledge, selection of company, and uncertainty of returns are the factors identified under the second component. These three challenges also need to be simultaneously considered for investment decisions. Unclear terms and conditions and selection of scheme are the factors identified under the third component with the third highest influence. Accordingly, the factor analysis succeeded in identifying the joint factors as a group of challenges under the three components in order to better understand challenges in investment decision making.