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ISSN: ISSN: 2349-2015 Impact Factor: 5.8 | Double-Blind Peer Reviewed | Open Access

Vol-13, Issue-2, 2026 ( July- Dec)

Published: Year 2026 • Double-Blind Peer Reviewed Open Access

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Showing 14 articles
Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 124-130 DOI: https://doi.org/10.5281/zenodo.23365124 Open Access

SOCIO-ECONOMIC STATUS OF AGRICULTURAL LABOURERS – A STUDY OF SELECTED HOUSEHOLDS OF KARNAL DISTRICT, HARYANA

Sushil Kumar • India

India is an agrarian economy and two third of population is directly involve in agricultural activities. The State of Haryana has a maximum population dependent on the agriculture sector for their livelihood. This paper has analyzed the...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 112-123 DOI: https://doi.org/10.5281/zenodo.23101975 Open Access

GST COMPLIANCE BURDEN AND WORKING CAPITAL STRESS IN INDIAN MSMES: A SECONDARY-DATA REVIEW OF EVIDENCE AND POLICY EVOLUTION, 2017–2025

Paresh Bora • India

Purpose. This paper examines the compliance burden that the Goods and Services Tax (GST) places on India's micro, small and medium enterprises (MSMEs). Its particular focus is the working capital channel: input tax credit (ITC) that...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 106-111 DOI: https://doi.org/10.5281/zenodo.23076246 Open Access

INTERNATIONAL REGULATORY FRAMEWORKS FOR ENVIRONMENTAL REPORTING (GRI AND ISO) AND THE EXTENT OF ENVIRONMENTAL DISCLOSURE PRACTICES AMONG SELECTED COMPANIES IN ASIA-PACIFIC COUNTRIES

Zubian Pruthi, Navkiranjit Kaur Dhaliwal • India

Environmental reporting has become an integral part of corporate accountability as stakeholders increasingly demand transparent, comparable and reliable information on the environmental performance of firms. Two institutions have shaped ...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 95-105 DOI: https://doi.org/10.5281/zenodo.22932593 Open Access

DETERMINANTS OF ENTREPRENEURIAL SUCCESS AMONG WOMEN MICRO-ENTREPRENEURS IN BIHAR: EVIDENCE FROM KATIHAR DISTRICT

Kalim Ashraf, Zafar Ahmad Sultan • India

Women-owned micro-enterprises have emerged as an important source of income diversification, household resilience and local employment in Bihar. Their performance, however, remains uneven because enterprise outcomes are shaped by the int...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 85-94 DOI: https://doi.org/10.5281/zenodo.22689042 Open Access

EFFECTIVENESS OF MOTION GRAPHICS IN ADVERTISING: A Qualitative Study of Visual Communication, Brand Engagement, and Consumer Response

Kapil Chowdhury • India

Motion graphics use animation and graphic design to bring together visuals, text, colour and sound to create animated digital content. As viewers have increasingly gravitated towards media that features moving images over the past decade...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 55-66 DOI: https://doi.org/10.5281/zenodo.21976846 Open Access

THE ROLE OF FINANCIAL LITERACY IN INVESTMENT DECISIONS AMONG WORKING WOMEN IN INDIA: A SYSTEMATIC LITERATURE REVIEW

Smita Verma , Vipin Bihari Srivastava • India

ABSTRACT This study investigates how financial literacy influences investment decisions among working women in India through a systematic literature review (SLR) of 65 studies identified via the PRISMA framework. The research reveals se...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 47-54 DOI: https://doi.org/10.5281/zenodo.21849236 Open Access

IMPACT ON THE BEHAVIOR OF EMPLOYEES ETHICS IN BUSINESS

Ramesh • India

ABSTRACT Ethical issues in enterprises are often discussed in the scientific studies. Most of them describe organizational ethics from the perspective of corporate social responsibility or its impact on the behavior of employees in the ...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 35-46 DOI: https://doi.org/10.5281/zenodo.21818854 Open Access

HEALTHCARE FINANCING AND ECONOMIC DEVELOPMENT: EXAMINING THE ROLE OF HEALTH INSURANCE IN AGRA'S URBAN ECONOMY

Suraj Pratap Singh • India

ABSTRACT Healthcare financing plays an important role in promoting economic stability and enhancing public health outcomes in urban economies. This study examines the relationship between healthcare financing and economic development by...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 11-21 DOI: https://doi.org/10.5281/zenodo.21643325 Open Access

ADAPTATION AND IMPACT OF UPI ON STREET VENDORS IN TRIBAL AREAS OF BASTAR DIVISION, CHHATTISGARH

Rameshwar Mandavi , Tumeshwar & Suraj Sahu • India

ABSTRACT India's UPI recorded approximately 228 billion transactions worth nearly Rs. 300 lakh crores in 2025, making it the world's largest real-time retail payment system [13, 6]. Despite this national growth, its penetratio...

Vol-13, Issue-2, 2026 ( July- Dec) 2026 Pages: 1-10 DOI: https://doi.org/10.5281/zenodo.21549492 Open Access

HEALTH INSURANCE ADOPTION AND FINANCIAL PROTECTION IN INDIA: A SYSTEMATIC REVIEW OF PUBLIC SCHEMES AND PRIVATE INSURANCE MARKETS WITH SPECIAL REFERENCE TO PUNJAB

Amanpreet Singh , Navneet Seth • India

ABSTRACT Background: Health insurance is an important mechanism for improving access to healthcare and protecting households from financial hardship caused by illness. India has expanded publicly funded health insurance while private he...