mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs <p><span style="text-decoration: underline;"><strong>mLAC Journal for Arts, Commerce and Sciences (m-JACS)</strong></span></p> <p>The primary objective of the mLAC Journal for Arts, Commerce and Sciences (m-JACS) is to bring out the recent developments in research in germane to functional, theoretical and experimental studies in Arts, Commerce and Sciences streams. It aims to promote and exchange the scientific information and its applications between researchers, developers, learners, and practitioners working across the world. This is not limited to a specific aspect of Arts, Commerce and Sciences but it is instead devoted to a wide range of sub fields in the stream. m-JACS will create a platform for practitioners and educators inits chosen field to share and explore the research evidence, models of best practice and innovative ideas to enrich their academic knowledge.</p> <p><strong>Mission Statement :</strong><br /><br />The major focus is to bridge the higher education gap by delivering content solutions in new and innovative ways to enrich the learning experience. The publications of papers are selected through peer review to ensure originality, relevance, and readability. The journal is published quarterly with distribution to librarians, universities, technical colleges, and research centers, researchers in Arts, Commerce and Sciences ,computing, communication, mathematics, networking, information science, biomedical, and engineering environment. The articles published in our journal can be accessed online. The journal maintains strict refereeing procedures through its editorial policies to publish only the highest quality paper.</p> <p><strong>Vision Statement :</strong></p> <p><strong>mLAC Journal for Arts, Commerce and Sciences (m-JACS) </strong>a collaborative endeavor of the <em><strong>Maharani Lakshmi Ammanni College for Women</strong></em><strong> Autonomous</strong> , aims at driving forward research in the field of Arts, Commerce and Sciences by delivering high-quality evidence based papers for academics, researchers, practitioners and corporate professionals. The journal aspires to offer prospects for discussion and exchange of ideas across a wide spectrum of scholarly opinions to promote research and applications.</p> <p><strong><u>Benefits to publish the Paper in m-JACS</u></strong></p> <p><em>Quick and Speedy Review Process</em><br /><em>Automated Citation Generator</em><br /><strong>m-JACS</strong><em> is an Open-Access peer reviewed International Journal</em><br /><em>Individual Soft copy of "Certificate of Publication" to all Authors of paper</em><br /><em>Indexing of paper in all major online journal databases like Google Scholar ,academia.edu.</em><br /><em>Open Access Journal Database for High visibility and promotion of your article with keyword and abstract.</em><br /><em>Author Research Guidelines &amp; Support</em><br /><em>Only Quality Papers Accepted.</em></p> Maharani Lakshmi Ammanni College for Women Autonomous en-US mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2584-1920 Message from Editorial Desk https://journals.mlacwresearch.org/index.php/mjacs/article/view/243 <p>We are delighted to announce the release of the 5th issue (Vol. 2 No. 4, 2024) of mJACS Journal. With this milestone, we are now eligible to apply for inclusion in the UGC CARE List, and, as shared earlier, our application is under review with results expected soon. This represents a pivotal step in advancing academic excellence.</p> <p>&nbsp;</p> <p>The Maharani Lakshmi Ammanni College for Women, publisher of mJACS, reaffirms its dedication to fostering inquiry despite challenges. We deeply appreciate the overwhelming contributions from authors and extend heartfelt thanks to Dr. Parwinder Kaur, our esteemed Guest Editor, for her invaluable insights into Global Economic Trends.</p> <p>&nbsp;</p> <p>Your support inspires our mission to innovate and advance academic research. Thank you for being part of our journey.</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>Warm regards,</p> <p><strong>Dr. Sushil Kumar Middha</strong></p> <p><strong>Editor-in-Chief</strong></p> <p><strong><em>mJACS</em></strong></p> <p>December&nbsp;10,&nbsp;2024</p> Dr. Sushil Kumar Middha Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 I I IMPACT OF DIGITALIZATION ON SOCIETY: A CRITICAL STUDY https://journals.mlacwresearch.org/index.php/mjacs/article/view/7 <p>The digitalization process began in the 20th century which is considered the digital revolution in the nation. Digitalization is the process of converting analog processes to digital forms in all the fields such as healthcare, banking, education, business, media, etc. Now a day, we all are dependent on digital technologies which spread in every aspect of human life and society as well. Digital technologies such as Artificial Intelligence, Drones, the Internet of Things, Robotics, 3-D technologies, and much more help to generate, store and process related data with the help of electronic tools and devices. The innovation of digitalization has rapidly increased in society which also has both positive and negative impacts on society. It plays an important role in the social and economic development of the nation. The advantages of the digitalization process include the increase in efficiency, productivity, improved communication skills, increase in transparency, helps for fast decision making, help in the social and economic progress of the nation; offers more job opportunities, and so on. It also has negative impacts like the problem of data security, increases in terrorism and crime, privacy issues, manipulation of data, copyrights, etc. Thus, the present study aims to find out the impact of digitalization on society. For the present research “Random Sampling Technique” is used to choose the samples. This study will be conducted in Vijayapura city of Karnataka State with 180 respondents. The primary data will be collected with the help of a structured questionnaire.</p> Sushma S Naik Onkaragouda Kakade Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 1 13 10.59415/mjacs.v2i4.7 AN EMPIRICAL ANALYSIS OF DIGITAL TRANSFORMATION IN THE ACCOUNTING FIELD AND ROLE OF ACCOUNTANTS: A REVIEW OF LITERATURE https://journals.mlacwresearch.org/index.php/mjacs/article/view/216 <p>In today's rapidly evolving business landscape, digital transformation has emerged as a crucial force reshaping various industries, including accounting. This empirical study delves into the profound impact of digital transformation on the accounting field and the evolving roles and responsibilities of accountants within this dynamic context.</p> <p>Through a comprehensive analysis of empirical data and case studies, this research investigates the multiple facets of digital transformation in accounting. It scrutinizes the adoption of advanced technologies such as Artificial Intelligence (AI), Blockchain, Cloud Computing, and Big Data Analytics, and their influence on the accounting ecosystem. The study uncovers the ways in which these technologies streamline processes, enhance accuracy, and improve decision-making in accounting practices.</p> <p>This research sheds light on the changing roles of accountants. It reveals that accountants are transitioning from traditional number-crunchers to strategic advisors and data analysts. The study highlights the importance of digital literacy and adaptability as critical skills for accountants in this new era.</p> <p>This empirical analysis highlights the necessity for accounting professionals and firms to embrace digital transformation to remain competitive and relevant in the modern business environment. It offers valuable insights for policymakers, educators, and industry practitioners to navigate the evolving landscape of accounting in the digital age.</p> <p><strong> </strong></p> Jayashree R S. Jayakani Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 14 21 10.59415/mjacs.v2i4.216 AN EXECUTION OF PROJECT BASED LEARNING IN LANGUAGE EDUCATION https://journals.mlacwresearch.org/index.php/mjacs/article/view/207 <p>Problem-Based Learning (PBL) has gained popularity in Engineering and Linguistics, particularly language education. PBL is students- centered, characterized by activity-based and group-based learning. This paper reviews several PBL language education, observing their principles and features. PBL is mainly applied in activity-based learning and group-based learning, such as writing papers by title or working in groups. Further, this paper compares traditional education and PBL results, analyzing differences in outcomes. PBL can deepen students' understanding of knowledge and stimulate learning motivation, addressing the problem of superficial knowledge and mechanized learning in traditional education. Overall, PBL offers advantages in language education, offering great development prospects in the linguistics field.</p> Merlin S Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 22 24 10.59415/mjacs.v2i4.207 SECURING DIGITAL WALLETS: THREATS AND COUNTERMEASURES https://journals.mlacwresearch.org/index.php/mjacs/article/view/185 <p><span style="font-weight: 400;">Digital wallets have become essential instruments for today's financial transactions, providing users all over the world with efficiency and ease. Cybercriminals, however, have also become more aware of these platforms due to their broad adoption, and they are constantly looking for ways to exploit weaknesses and jeopardise their security. This study looks at the different hazards that digital wallets face, such as phishing and malware assaults, data breaches, illegal access, and dangers associated with NFC/contactless payments. Additionally, it suggests a thorough set of defences to successfully lessen these risks. These countermeasures include user education programmes, regulatory compliance, and technology solutions like encryption, multi-factor authentication, and secure communication protocols. Digital wallet providers and users may protect the integrity and reliability of digital payment ecosystems by implementing a multi-layered security strategy and cultivating a culture of alertness and resilience.</span></p> <p><strong> </strong></p> lakshmi R S. VENNILA FATHIMA RANI Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 25 32 10.59415/mjacs.v2i4.185 NAVIGATING THE RESOLUTION A STUDY ON THE IMPACT OF ARTIFICIAL INTELLIGENCE ON BUSINESS OPERATIONS https://journals.mlacwresearch.org/index.php/mjacs/article/view/184 <p>The business landscape is rapidly changing across industries due to artificial intelligence (AI). This study examines the complex effects of artificial intelligence (AI) on a range of company activities, from automation and efficiency gains to strategic decision-making and improved customer experiences. This research explores the benefits and obstacles presented by AI adoption in enterprises by a thorough assessment of the current literature, case studies, and interviews with industry professionals. Important discoveries highlight how AI plays a vital role in process optimization, fostering creativity, and transforming organizational structures. The report also looks into future trends, labor consequences, and ethical issues related to integrating AI into business operations. Through shedding light on the revolutionary potential of AI, our research seeks to assist organizations in efficiently utilizing its potential to provide competitive advantage and long-term prosperity in the digital era.</p> Keerthiga Devi Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 33 36 10.59415/mjacs.v2i4.184 SINO-INDIA ECONOMIC RELATIONS: A DIFFUSED ADVENTURE THROUGH THE AGES https://journals.mlacwresearch.org/index.php/mjacs/article/view/176 <p>Sino-India relations have a long and complex history, often referred to as Sino-India Relations or Indo-China Relations. This relationship describes the mutual interactions between the People's Republic of China (PRC) and the Republic of India (RI). While the two nations have experienced numerous conflicts and disputes, there have also been periods of alliance and amiable engagement. Historically, Chinese travelers, such as Fa Hian, visited India to gain knowledge and insight. Fa Hian, a prominent Chinese traveler, journeyed to India during the Gupta period in the 4th century CE. Diplomatic and cultural exchanges flourished during various Indian dynasties, establishing a foundation of mutual understanding. The Silk Route played a pivotal role in facilitating trade and cultural exchange between India and China. This route not only enhanced commerce but also allowed the spread of Buddhism to China and Southeast Asia, strengthening spiritual and intellectual ties.</p> <p>However, challenges emerged over time. During the 19th century, the growing opium trade between China and the East India Company led to the First and Second Opium Wars, straining relations. Later, during World War II, both nations played crucial roles in countering the expansion of Imperial Japan. In modern history, formal bilateral relations began in 1950 when India was among the first nations to recognize the PRC, severing ties with the Republic of China (Taiwan). Today, India and China, as the two most populous nations and major emerging economies, hold significant influence in global diplomacy and trade. Enhanced cultural and economic collaboration remains essential, as their bilateral relationship shapes the geopolitical and economic landscape of the world.</p> Seema Parihar Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 2024-12-10 2024-12-10 2 4 37 41 10.59415/mjacs.v2i4.176