mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920
mLAC Journal for Arts, Commerce and Sciences (m-JACS) 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. Mission Statement : 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. Vision Statement : mLAC Journal for Arts, Commerce and Sciences (m-JACS) a collaborative endeavor of the Maharani Lakshmi Ammanni College for Women Autonomous , 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. Benefits to publish the Paper in m-JACS Quick and Speedy Review Process Automated Citation Generator m-JACS is an Open-Access peer reviewed International Journal Individual Soft copy of "Certificate of Publication" to all Authors of paper Indexing of paper in all major online journal databases like Google Scholar ,academia.edu. Open Access Journal Database for High visibility and promotion of your article with keyword and abstract. Author Research Guidelines & Support Only Quality Papers Accepted.
Maharani Lakshmi Ammanni College for Women Autonomous
License Statement This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). Authors who publish with mLAC Journal for Arts, Commerce and Sciences (m-JACS) retain copyright of their articles and grant the journal the right of first publication. This license allows others to share, use, and build upon the work—commercially or non-commercially—as long as appropriate credit is given to the original authors and source, and any changes are indicated. The journal encourages open access and supports the free exchange of knowledge while ensuring proper attribution of original work.
IMPACT OF GREEN APPAREL ADVERTISEMENTS ON PURCHASE INTENTIONS: THE MEDIATING ROLE OF GREEN TRUST
With Increasing focus toward sustainability, companies are promoting green products through advertising. One of the key contributors to environmental degradation is Apparel Industry, because of its overconsumption, high amount of waste and Fast Fashion. In order to overcome this Apparel brands are promoting its green initiatives such as sustainable clothing products, ethical production processes, reduced environmental impact and many more through their advertising. Hence, the Study looks at how Green Apparel Advertising influence on purchase intentions among Gen Z Consumers through highlighting the Mediation of Green Trust. The Study is quantitative, purposive sampling method is adopted and structured questionnaire with Likert-scale items was used to collect Primary data from 385 respondents. Findings indicates that green apparel advertising does have a major influence on purchase intentions and through partial mediation from green trust. The study provides valuable insights to marketers and policymakers to enhance and craft effective green advertisements focusing on young consumers and encourage longer sustainable habits.
Copyright (c) 2026 Goutham S, Sharmila S https://creativecommons.org/licenses/by/4.0
SUSTAINABLE LIBRARIES FOR A SUSTAINABLE FUTURE: GREEN AND DIGITAL INNOVATIONS ALIGNED WITH THE SUSTAINABLE DEVELOPMENT GOALS
In response to the global imperative for sustainability and digital innovation, libraries are increasingly transforming their infrastructure, services, and operations to align with environmental and technological goals. This paper reviews sustainable practices in public and academic libraries, focusing on the convergence of green infrastructure and digital transformation, with particular emphasis on the Indian context. Drawing on national and international examples, such as the Anna Centenary Library in Chennai, Perma Karpo Library in Ladakh, and the SDG-aligned design of the Rajagiri Business School Library, the study illustrates how libraries function as both physical learning spaces and proactive agents of climate consciousness and digital inclusion. It examines eco-friendly building standards like IGBC (Indian Green Building Council) and GRIHA (Green Rating for Integrated Habitat Assessment), energy-efficient systems, digitization initiatives, and the role of libraries in advancing the United Nations Sustainable Development Goals (SDGs). Despite notable progress, challenges remain, including funding limitations, digital disparities, and institutional resistance to change. The paper concludes by recommending strategies to embed sustainability into library planning, policy, and practice, ultimately positioning libraries as essential drivers of sustainable, knowledge-based societies.
Copyright (c) 2026 Ancy S Selin, Jerin P Rajan https://creativecommons.org/licenses/by/4.0
WORK-LIFE BALANCE AND JOB SATISFACTION: A BIBLIOMETRIC ANALYSIS OF WOMEN CENTRIC RESEARCH
This comprehensive bibliometric study conducts an in-depth examination of the evolving publication trends and the intricate intellectual landscape surrounding research focused specifically on work-life balance and job satisfaction within women-centred settings. To achieve its objectives, the study employs data sourced from a meticulously curated academic database, combined with advanced analytical tools such as VOS viewer software. This approach enables the researchers to illustrate how scholarly output has transformed over time. Notably, the findings indicate a substantial increase in the number of publications on this subject, particularly since the year 2002, highlighting a growing interest in these critical issues. The analysis of co-authorship networks reveals a significant trend toward increased collaboration among researchers, showcasing a more interconnected academic community. This growing cooperative spirit is evidenced by the formation of robust research groups that coalesce around shared themes that not only address the specific focus of work-life balance and job satisfaction but also traverse various academic disciplines. Furthermore, the assessment of contributions at the country level provides valuable insights into which geographical regions are producing the most significant research outputs within this domain, thereby underscoring the global relevance of the topic. Additionally, a full counting co-occurrence analysis of conceptual mapping has illuminated certain key themes that are central to the discourse in this field. These themes, such as "employee wellbeing," "job performance," "economic structure," and "gender roles," are identified as particularly critical areas of focus that warrant further exploration. The visualized bibliometric patterns generated through this study enhance our understanding of the structural dynamics at play and the pivotal concepts that are actively shaping the direction of research in work-life balance and job satisfaction. Ultimately, this bibliometric analysis not only sheds light on the current state of research but also provides a solid quantitative foundation for future scholarly inquiries, paving the way for continued exploration and deeper understanding of these essential topics.
Copyright (c) 2026 Anusha K https://creativecommons.org/licenses/by/4.0
EMPOWERING WOMEN FOR INCLUSIVE SOCIAL DEVELOPMENT: A GLOBAL PERSPECTIVE
Women’s empowerment is not just a social responsibility; it is a necessary foundation for building a fairer and more balanced world. When women are given equal access to opportunities in education, healthcare, politics, and the economy, they contribute meaningfully to the growth and strength of their communities. This paper focuses on how the active involvement and upliftment of women play a central role in achieving inclusive social development, with examples from different countries and sectors that have made real progress toward gender equality. In many parts of the world, women still face long-standing barriers such as limited access to education, financial resources, and decision-making roles. Cultural traditions, discriminatory laws, and social norms continue to prevent many women from reaching their full potential. These limitations not only affect individual lives but also slow down the development of entire nations. However, efforts such as women-led community programs and international frameworks like the Sustainable Development Goals (SDGs) have shown that investing in women brings positive and lasting change. The paper also explores how different factors like caste, economic status, ethnicity, and location shape the challenges women face. It underlines the importance of tailored solutions, such as access to mobile technology, small business support through microfinance, legal protection, and representation in government. The central argument is clear: no society can grow in a fair and sustainable way unless women are fully involved in shaping its future. When women are empowered, they uplift families, improve communities, and help build nations that are more resilient, equal, and prepared for future challenges.
Copyright (c) 2026 Ruchi Gupta, Padmini Behra https://creativecommons.org/licenses/by/4.0
AI-POWERED PEDAGOGY: INNOVATIONS IN TEACHING, ASSESSMENT, AND STUDENT ENGAGEMENT
This study examines the profound influence of Artificial Intelligence (AI) on contemporary teaching practices, focusing particularly on areas like instruction, evaluation, and student involvement. As AI technologies evolve rapidly, educational institutions are increasingly utilizing platforms such as ChatGPT, D-ID, Squirrel AI, and Canva to customize learning experiences, improve teaching efficiency, and encourage active participation among students. The research evaluates how AI is being incorporated into education, emphasizing its ability to support tailored instruction, data-driven decision-making, administrative streamlining, and inclusive learning environments. Recent studies provide evidence of a positive link between the use of AI tools and heightened student engagement, academic success, and enhanced critical thinking skills. However, the paper also recognizes challenges, including issues related to data privacy, algorithmic biases, and the readiness of teachers. The findings highlight the necessity for thoughtful integration and continuous professional development to fully harness AI's capabilities while upholding educational fairness and integrity. This research promotes AI-based teaching methods as a forward-looking strategy to transform education in the 21st century.
Copyright (c) 2026 Shaikh Sara Nazneen https://creativecommons.org/licenses/by/4.0
A STUDY ON INVESTIGATING ETHICAL REASONING AND IPR LITERACY IN DIGITAL ACADEMIC PRACTICES
In the evolving digital landscape of higher education, the boundaries between intellectual ownership, digital reuse, and ethical inspiration are increasingly blurred. This study investigates how students perceive digital plagiarism, interpret copyright norms, and distinguish between ethical and unethical academic practices. Leveraging scenario-based ethical dilemmas and quantitative methods, the research explores students' cognitive frameworks surrounding content creation, reuse, and citation in academic settings. The study analyses generational and disciplinary variances in moral reasoning using non-parametric tests including Kruskal-Wallis and Friedman, revealing nuanced insights into ethical ambiguity within academic ecosystems. The study examines the relationship between students' IPR awareness levels and their ethical reasoning responses across plagiarism scenarios involving AI-generated content. Using the Kruskal-Wallis test, we explore variations in scores based on generational identity, academic discipline, and exposure to formal IPR education. The primary data was collected through a structured questionnaire from 122 academic stakeholders including students, PhD Scholars and Faculties from different disciplines in Bengaluru city. Results highlight gaps in IPR literacy and underscore the influence of institutional policies, peer norms, and pedagogical practices on student behaviour. The findings propose an integrative model to enhance ethical awareness, encouraging a shift from punitive measures to proactive ethics education through immersive and gamified approaches. This research contributes to the discourse on academic integrity, offering practical implications for curriculum design, copyright sensitization, and the development of equitable assessment frameworks that foster responsible inspiration without penalizing creativity.
Copyright (c) 2026 Sreelakshmi Sreekumar, K. R. Jalaja https://creativecommons.org/licenses/by/4.0
ADOPTION OF ARTIFICIAL INTELLIGENCE IN INVESTMENT DECISION-MAKING: INVESTIGATING THE ROLE OF AWARENESS AND TRUST
Artificial Intelligence (AI) has deeply influenced financial services and witnessed a transformative change in investment behaviour and decision-making. This study examines the role of AI in shaping investment behaviour by focusing on three constructs: Awareness of AI tools, trust in AI tools and investment behaviour. Structured questionnaire is used to collect date from 150 respondents. Structural Equation Modelling was used to analyse the data using SmartPLS 4 software. Findings of the study revealed that awareness of AI technology enhances trust in AI tools, which positively impacts investment behaviour and trust mediates the relationship significantly. This study highlights increasing reliance on AI tools for trading and investment decisions. By addressing the role of AI awareness in influencing trust and behaviour, this study provides actionable insights for integrating AI tools into investment decision-making.
Copyright (c) 2026 APARNA P, K Nirmala https://creativecommons.org/licenses/by/4.0
DIGITAL AGRI-FINANCE AND SUSTAINABLE TRADE: CONCEPTUALIZING FPO ACCESS TO AGRI-DERIVATIVES AND ORGANIC CERTIFICATION MARKETS
The evolving landscape of digital finance presents unprecedented opportunities for transforming agricultural markets, particularly through the empowerment of Farmer Producer Organizations (FPOs). This conceptual study explores the intersection of digital agri-finance, agri-derivatives, and organic certification markets, focusing on enhancing FPO participation in sustainable trade. While FPOs have emerged as pivotal institutions in aggregating farmer produce and improving bargaining power, their access to formal financial systems and high-value markets, such as derivatives trading and certified organic supply chains, remains limited. The existing literature predominantly addresses digital financial inclusion or sustainable agriculture in isolation, with limited insights into how digital finance can enable FPOs to access structured trading platforms and certification-driven markets. This study fills this gap by proposing a conceptual framework that integrates digital finance tools (e-wallets, agri-fintech platforms, and blockchain-based traceability) with FPO-led participation in price risk management via agri-derivatives and market differentiation through organic certification. The framework emphasizes the enabling role of digital infrastructure, capacity building, and supportive policies in creating inclusive, traceable, and sustainable agricultural value chain. These findings have significant policy implications, advocating an integrated approach that supports digital literacy, regulatory reform, and targeted investment to strengthen FPO access to green and premium markets. This study contributes to ongoing dialogues on sustainable trade and green economy transitions in emerging agricultural systems.
Copyright (c) 2026 Siddalingaswamy M G, Shifa Fathima A, Safeer Pasha M https://creativecommons.org/licenses/by/4.0
ADVANCEMENT OF TECHNOLOGIES IN FINTECH: AN ANALYSIS ON CUSTOMER ADOPTION AND EXPERIENCE WITH PARTICULAR TO BENGALURU CITY
This Study investigates the impact of technology Development on customer experience in the Fintech sector. It uses qualitative data to analyse various aspects of user satisfaction, such as usability, functionality, security and overall experience with Fintech Applications. The Study investigates the awareness level, perception and satisfaction level of the fintech user with the advancement of FinTech’s technological. Primary data are collected using a structured questionnaire from 100 respondents. The data is collected based on Qualifications and the Study is focused on Bengaluru. A Convenient Non-Probability sampling distribution is used for data collection. This research provides valuable insights for Fintech firms, policymakers, and regulators. It highlights the need for a customer-centric approach to technology development, robust security measures and collaborative regulatory frameworks to harness the full potential of Fintech innovations and deliver exceptional customer experiences. Factors affecting consumer satisfaction include ease of use and security features(Kant, 2025). It has been demonstrated that technological advancements like blockchain and artificial intelligence (AI) enhance the customer experience by ensuring secure transactions and providing customized services. Reduced transaction costs, cost transparency, and other financial advantages contribute to cost-effectiveness(Solarz & Swacha-Lech, 2021).
Copyright (c) 2026 Rosaline Jayanthi, Tejas Kumar N, Sri Lakshmi K R https://creativecommons.org/licenses/by/4.0
DEFENSIBLE HUMAN LIFE IN THE CONNECTING VILLAGES OF NAGARAHOLE FOREST: A CASE STUDY OF METIKUPPE
Human settlements situated along protected forest boundaries experience complex socio‑ecological interactions. This expanded study examines defensible human life in the Metikuppe village cluster located near the Nagarahole landscape in Karnataka, India. Using qualitative field observation, secondary datasets, and spatial interpretation, the research analyses patterns of human–wildlife interaction, infrastructural vulnerability, and livelihood insecurity. The findings highlight recurring elephant‑driven crop depredation, transportation isolation, and uneven governance response. The paper argues that defensible human life in forest‑fringe regions requires integrated conflict-mitigation systems, participatory governance, and landscape‑scale planning that balance conservation and human safety
Copyright (c) 2026 Vishwanatha H R, Arun Das, Koichi Kimoto https://creativecommons.org/licenses/by/4.0
ISSN: 2584-1920 (Online) Vol. 4 No.1 (2026): mLAC Journal for Arts, Commerce and Sciences (m-JACS) Editorial Note March, 2026 Dear Readers, Authors, and Members of the Academic Community, It is my pleasure to present the March 2026 issue of the mLAC Journal for Arts, Commerce and Sciences (m-JACS), a multidisciplinary, peer-reviewed open-access journal published by Maharani Lakshmi Ammanni College for Women (Autonomous). The journal continues its commitment to promoting quality research and providing a platform for scholarly exchange across diverse academic disciplines. As part of our continued development, m-JACS is actively inviting new reviewers and editorial members from various disciplines including Arts, Humanities, Social Sciences, Commerce, Management, Education, and Applied Sciences. Expanding our reviewer and editorial network will strengthen our peer-review process and help maintain high academic standards in the journal. To further improve the quality of publications, the journal is strengthening its review and editorial processes. All submitted manuscripts are being carefully evaluated to ensure originality, academic relevance, sound methodology, and adherence to ethical publishing practices. Our aim is to maintain a rigorous and transparent peer-review system that supports credible and impactful research. In addition, beginning with the current issue, all articles published in m-JACS will include a dedicated “Statements and Declarations” section. This section will provide information regarding authorship contributions, conflict of interest disclosures, ethical compliance, funding details, data availability, and the use of artificial intelligence tools where applicable. This step aligns the journal with international academic publishing standards and enhances transparency in research reporting. The journal continues to welcome high-quality research contributions that advance knowledge across disciplines and address contemporary academic and societal issues. I extend my sincere appreciation to all authors, reviewers, editorial board members, and institutional supporters whose contributions make the continued progress of the journal possible. We look forward to receiving more valuable research contributions and to strengthening our scholarly community. Warm regards, Dr. Sushil Kumar Middha Editor-in-Chief m-JACS March 10, 2026
Copyright (c) 2026 Dr. Sushil Kumar Middha https://creativecommons.org/licenses/by/4.0
THE ESG–PROFITABILITY NEXUS: GREEN LENDING PRACTICES IN THE INDIAN PRIVATE BANKING SECTOR
This study examines the relationship between green lending, ESG disclosure, and financial performance in Indian private sector banks from FY 2018–19 to FY 2022–23. Using secondary data from annual reports, ESG/BRSR filings, and standalone financial statements, the research evaluates trends in sustainable lending practices and their impact on Return on Assets (ROA), Return on Equity (ROE), and net profitability. The study focuses on four major banks—Kotak Mahindra Bank, IDFC First Bank, Axis Bank, and Yes Bank—selected for their consistent reporting and role in the private banking sector. Results indicate that while green lending as a percentage of total advances remains relatively low (under 1.5% for most banks), the quality of ESG disclosure has improved significantly, particularly after SEBI introduced the BRSR framework. No strong direct correlation was found between green lending and profitability in the short term; however, banks with more structured ESG practices and transparent reporting, such as Axis Bank and IDFC First Bank, demonstrated more stable financial performance and reputational benefits over time. These findings underscore the need for standardized green finance definitions, regulatory incentives for green loans, and uniform ESG disclosure norms, concluding that ESG integration holds potential for long-term financial and environmental sustainability, even though short-term financial impacts remain modest.
Copyright (c) 2026 Madhuri N P, Thamotharan A https://creativecommons.org/licenses/by/4.0
EXPLORING THE SILK WEAVERS OF MADURAI: AN AUTOETHNOGRAPHIC STUDY
Using an autoethnographic lens, this paper explores the cultural sustainability of the Sourashtrian silk weaving community in Madurai, Tamil Nadu. It documents my personal experiences alongside the collective memory of my family and community, beginning with our migration from the Saurashtra region of Gujarat to southern India. The study traces the community’s journey, its cultural identity, the traditional profession of weaving, and the distinctive practices that have been passed down through generations. Through both narrative and analysis, the paper examines the reasons for the decline of handloom weaving, including industrialization, economic disparity, and generational shifts in livelihood choices. It also describes the current state of the community and the challenges faced in sustaining this heritage. By focusing on cultural sustainability, the paper argues for the urgent need to preserve such traditions as a means of safeguarding diversity, fostering inclusive growth, and strengthening community identity
Copyright (c) 2026 Poornima Shree T M https://creativecommons.org/licenses/by/4.0
SERVICE QUALITY OF METRO RAIL AND ITS IMPACT ON COMMUTERS SATISFACTION: A COMPARATIVE STUDY OF SELECTED SOUTH INDIAN CITIES
Services are people centric, humanistic and subjective and the outcome of service mainly depends on its quality. Service quality is the comparison of perceived expectation of a service with perceived performance. This empirical study attempts to understand the dimensions of service quality in the context of Metro Rail Corporations among South Zone of India. Metro is a rapid transit system serving the demographic and geographic needs of people. To ensure reliability and safety in train operations, it is equipped with most modern communication technology and train control system. It offers number of benefits to commuters such as long-distance travel, safe travel, high speed and hassle-free travel. The present study is conducted using SERVQUAL model to find and analyze commuter’s perception on ten service quality dimensions – Reliability, Responsiveness, Understandability, Communication, Credibility, Courtesy, Tangibility, Empathy, Assurance and Security and to identify level of commuter’s satisfaction on services provided by MRCs. The study is carried out by using structured questionnaire. Convenience sampling with 814 respondents were taken for data collection.
Copyright (c) 2026 Sushmitha V https://creativecommons.org/licenses/by/4.0
AI IN THE CLASSROOM: BUILDING DIGITAL READINESS FOR FUTURE BUSINESS LEADERS
In today’s digital era, Artificial Intelligence (AI) has moved from being a distant idea to becoming a key requirement, especially in management education. As AI technologies increasingly influence business operations and decision-making, it is essential for future managers to develop AI literacy and confidence in applying these tools. This study explores AI literacy among management students, with a focus on their awareness, attitudes, and adoption behaviours. Adopting a quantitative approach, survey data were collected from 228 undergraduate and postgraduate management students in selected business schools of Karnataka. Results from the Kruskal–Wallis test showed significant differences in AI awareness across academic specializations, indicating uneven levels of exposure. Correlation analysis identified a strong positive link between students’ attitudes toward AI and their views on its usefulness in managerial work. In addition, multiple regression analysis revealed that AI adoption in academic tasks is significantly influenced by students’ self-efficacy, prior training, and exposure to AI tools. These findings highlight the need for curriculum reforms that enhance AI confidence, encourage cross-disciplinary learning, and integrate practical tool use. The study adds to the growing discussion on digital readiness in management education and offers practical recommendations for educators, institutions, and policymakers aiming to equip students for AI-enabled business environments.
Copyright (c) 2026 Divyesh Kumar, S Sathyeshwar https://creativecommons.org/licenses/by/4.0
A STUDY ON THE ROLE OF DIGITAL INDIA IN SHAPING THE FUTURE OF ENTREPRENEURSHIP
Digital entrepreneurship is a transformative force in modern economies, particularly in rapidly digitalizing countries like India. It represents a paradigm shift from traditional business models, leveraging digital technologies to create new ventures, improve performance, and drive economic growth. This preliminary research explores the opportunities and challenges of this evolving field, providing a framework for understanding its unique dynamics. To succeed in this dynamic environment, entrepreneurs and managers must possess a deep understanding of both business fundamentals and emerging digital technologies. The continuous evolution of technology—from AI and blockchain to 5G and the Internet of Things (IoT) demands a culture of continuous learning and adaptability. This article's framework serves as a foundational guide for navigating the complex but rewarding landscape of digital entrepreneurship, bridging the gap between traditional entrepreneurial principles and the considerations of a digital-first world.
Copyright (c) 2026 Nikitha S https://creativecommons.org/licenses/by/4.0
TRIPLE BOTTOM LINE AND CSR: A REGIONAL STUDY OF SUSTAINABILITY PRACTICES AMONG IT COMPANIES IN KARNATAKA
The integration of Corporate Social Responsibility (CSR) into core business strategy has gained increasing relevance, especially within the dynamic landscape of India’s Information Technology (IT) sector. This study explores the relationship between CSR initiatives and sustainable development practices, guided by the Triple Bottom Line (TBL) framework People, Planet, and Profit among IT companies in Karnataka. Utilizing a structured questionnaire, primary quantitative data is collected from 200 human resource executives representing a diverse range of IT firms. The study employs descriptive and inferential statistical techniques to examine the extent to which CSR practices influence organizational outcomes across social, environmental, and economic dimensions. The results reveal a strong positive alignment between CSR activities and employee well-being, ecological responsibility, and financial performance, underscoring the strategic role of CSR in advancing sustainable growth. This research contributes practical insights for policymakers and corporate leaders aiming to embed sustainability within organizational culture, and emphasizes the importance of region-specific CSR strategies in promoting balanced and inclusive development.
Copyright (c) 2026 Ishwarya J, S C Poornima https://creativecommons.org/licenses/by/4.0
A STUDY ON THE EFFECT OF GST ON CUSTOMER PREFERENCE FOR BRANDED VS UNBRANDED FMCG PRODUCTS WITH REFERENCE TO BANGALORE URBAN
The paper attempts to study the effect of GST A study on the effect of GST on customer preference for branded vs unbranded FMCG products with reference to Bangalore urban. The data was collected through a survey using a structured questionnaire from 116 respondents selected through a simple random sampling. The research shows that GST has positive and negative impacts. It has increased transparency and simplified the tax system, it has led to an increase in the prices of certain branded products, resulting in a shift of price sensitive customers towards unbranded products. The findings indicate that the customers are now influenced by a combination of price, quality, trust and GST in making purchase decisions.
Copyright (c) 2026 Dr. Bhuvaneshwari B.C, Monika A.R https://creativecommons.org/licenses/by/4.0
ROLE OF INVESTMENT ON SOCIAL SECURITY AND ECONOMIC INEQUALITY
Social security is one of the important factors to achieve societal progress and there by achieve sustainable economic growth. One of the important measures of social security is to provide income security to individuals and households. There is a strong need for investing in systems that protect people from income insecurities. The adverse effects of income insecurity are more prominent where the income inequality exists. In each period, each person gets a different draw, of earnings or of asset returns, so that whenever differences cumulate over time, the members of any group will draw further apart from one another, and inequality will grow. Inequality at a moment of time is the fossilized record of the history of personal differences in risky outcomes. Income inequality and its economic effects have become a matter of generalized concern. Hence investment on social security is one of the ways in which economic inequality can be alleviated or reduced. Investments on social security should be made with a view to achieving a reasonable balance between security and profitability objectives. A subsidiary objective of the investment is the social and economic utility with an objective to con­tribute to long-term national economic growth. Investments shall be managed in a cost-effective manner and invested in such a way as to exclude any loss, achieve a reasonable return and ensure adequate liquidity. This paper studies the relation between investment pattern in social security and its role in bringing down economic inequality. Wealth or income inequality has a negative impact on economic growth. However, little is known about the exact mechanisms that drive these detrimental effects and in which specific circumstances these effects materialize. Indeed, inequality can affect economic growth through a number of different channels, such as social unrest, redistribution or aggregate saving and investment. By investing on social security measures this paper suggests that income inequality can be reduced and there by society can achieve a better economic growth.
Copyright (c) 2026 Tina Cherry, Prakash M https://creativecommons.org/licenses/by/4.0
FINANCIAL INCLUSION AND ENTREPRENEURSHIP FOR ECONOMIC EMPOWERMENT OF TRANSGENDERS
Transgender persons in India and across the globe continue to face economic marginalization due to systemic exclusion, stigma, and lack of institutional support. Financial inclusion and entrepreneurship can act as catalysts for their social and economic empowerment. This paper examines the link between financial inclusion and entrepreneurship in creating livelihood opportunities for the transgender community, highlights barriers they face in accessing mainstream financial services, and suggests strategies for policymakers, financial institutions, and civil society to strengthen inclusive growth.
Copyright (c) 2026 Sunil Kumar S https://creativecommons.org/licenses/by/4.0
PUBLIC-PRIVATE PARTNERSHIPS AND RETAIL INVESTOR BEHAVIOR: A DESCRIPTIVE STUDY ON ESCALATING RISK TOLERANCE IN BULLISH MARKETS
Retail investor behavior has shifted noticeably in bullish markets, with more individuals willing to take higher risks. This paper explores how public-private partnerships (PPPs), though not always at the forefront of investor behavior discussions, may be quietly shaping these shifts. My aim is to examine the indirect impact of PPP-driven efforts—like fintech tie-ups, digital onboarding platforms, and financial education programs—on retail investors’ confidence and decision-making. Using a descriptive, literature-based approach, I trace how these collaborations between government and private entities help create an environment of trust and accessibility. These aren’t just infrastructure improvements; they change how people perceive the market itself. When systems feel more reliable and easier to access, people are more likely to engage—and take bigger bets.The paper also looks at how policy messaging and media coverage, often rooted in PPP initiatives, reinforce this growing appetite for risk. While increased participation is a positive trend, it’s important to consider what this means for new or inexperienced investors navigating volatile markets. Rather than offering hard data, this study opens up space for deeper questions: Are we unintentionally encouraging risk without safeguards? What responsibility do institutions have when their reforms shift investor behavior? By bringing PPPs into the behavioral finance conversation, this paper highlights an overlooked but important link that deserves closer attention.
Copyright (c) 2026 Shikha Premkant Pandey https://creativecommons.org/licenses/by/4.0
ECONOMIC INEQUALITY AND SUSTAINABLE DEVELOPMENT IN INDIAN STATES: A PANEL DATA ANALYSIS (2018–2023)
India’s rapid economic growth over the past decade has coincided with persistent inequality and uneven progress toward the Sustainable Development Goals (SDGs). While national level assessments offer important insights, they often mask sharp sub national disparities in income, human development, and social investment. This study examines the dynamic relationship between inequality and SDG performance across 30 states and Union Territories of India during 2018–2023. Using a balanced panel dataset, the SDG Index score published by NITI Aayog is modelled as a function of the Gini Coefficient, Per-Capita Net State Domestic Product (NSDP), Literacy Rate, Unemployment Rate, Infant Mortality Rate (IMR), and Per-Capita Social Sector Expenditure. Panel econometric methods are employed, including pooled OLS, fixed-effects (FE) with state and year dummies, and random effects (RE) models, with robust standard errors clustered at the state level. Diagnostic tests and robustness checks (with lagged regressors) are also performed to ensure reliability. The results reveal three major findings. First, contrary to expectations, inequality (Gini) does not show a significant negative effect on SDG outcomes in FE or RE models, suggesting that short-run state level changes in inequality do not strongly determine SDG performance. Second, per-capita NSDP emerges as the most consistent positive predictor, particularly in the RE specification, underscoring the central role of economic scale in driving development outcomes. Third, literacy, unemployment, IMR, and social expenditure exhibit expected signs in some models but are generally not statistically significant, indicating that their effects are either indirect or operate over longer horizons. The study concludes that growth remains a strong driver of SDG outcomes, but inequality reduction and social investments may require deeper structural and institutional reforms to show measurable impact. These findings have clear policy implications for aligning India’s growth strategies with the equity and inclusiveness agenda of SDG 10.
Copyright (c) 2026 Sarah Razack, Anitha C V https://creativecommons.org/licenses/by/4.0
ISSN: 2584-1920 (Online) Vol. 4 No.5 (2026): mLAC Journal for Arts, Commerce and Sciences (m-JACS) Editorial Note January, 2026 January 10, 2026 Dear Readers, Contributors, and Members of the Academic Community, It is with great pleasure that I present this Special Edition of the mLAC Journal for Arts, Commerce and Sciences (m-JACS) — Volume 4, No. 5 (2026) — dedicated to publishing select peer-reviewed papers from the international conference “GLOBAL GOALS, LOCAL SOLUTIONS: INTEGRATING SUSTAINABILITY IN EVERYDAY LIFE — GGLS2025.” This conference was hosted by Maharani Lakshmi Ammanni College for Women (Autonomous), Bengaluru, and brought together scholars, practitioners, and thinkers to engage with one of the most pressing imperatives of our time: sustainability. This edition captures a rich tapestry of interdisciplinary research that bridges theory and practice across the arts, commerce, and sciences. The contributions explore how global sustainability goals can be realized through local, contextual, and actionable solutions—emphasizing community engagement, policy innovation, educational reform, and everyday practice. Each paper included here has undergone rigorous double-blind peer review, reflecting the journal's unwavering commitment to academic integrity and scholarly excellence. I am also delighted to share that m-JACS continues to strengthen its global footprint. The journal is now indexed in J-Gate, enhancing the discoverability and reach of our authors' work. Building on this momentum, we are actively pursuing reapplication to the Directory of Open Access Journals (DOAJ) and aspire toward inclusion in esteemed databases such as Scopus and Web of Science in the coming years. These steps underscore our dedication to quality, accessibility, and international relevance. I extend my sincere gratitude to the conference convenors, the diligent peer reviewers, the devoted editorial board, and the authors whose insightful work forms the core of this edition. Your collective effort has made this focused exploration of sustainability possible. As we move forward, m-JACS remains committed to fostering interdisciplinary dialogue and publishing research that matters. We invite the academic community to engage deeply with this special issue, share feedback, and contribute to future editions. Together, let us continue to advance knowledge, inspire action, and contribute meaningfully to a sustainable and equitable world. Warm regards, Dr. Sushil Kumar Middha Editor-in-Chief mLAC Journal for Arts, Commerce and Sciences (m-JACS) January 10, 2026
CONSUMERS' ONLINE SHOPPING BEHAVIOR IN CHENNAI: AN EMPIRICAL STUDY
New technologies have changed online shopping. Online purchasing has become popular. By offering e-products and services, online businesses may increase their client base and revenue. This research assesses customers' online shopping habits and the difficulties they experience. The rise of technology has enabled online shopping. Online purchasing has become prevalent since the Internet's triumph. The results show essential insights and influencing characteristics that may be used to create and implement trade strategies to improve online customer buying behaviour, build online shopping circumstances for prospective buyers, and increase consumer satisfaction with services and items. This study shows the necessity of examining internet shopper behaviour. The findings corroborated realities regarding internet shopping, providing reliable data for analysis.
Copyright (c) 2025 Subburaj Packiam https://creativecommons.org/licenses/by/4.0
THE ROLE OF EMPLOYEE ADVOCACY TOWARDS BUILDING ORGANISATIONAL REPUTATION IN THE AGE OF SOCIAL MEDIA
With the rise of social media, employees have turned into brand ambassadors of companies as influential figures, creating and disseminating public opinion and organizational reputation. The present study tries to explore the degree to which certain in-house communication approaches by , transparency, openness, empowerment, and recognition, trigger employee advocacy in Indian organizations. Based on relationship management and communication theory, this study also investigates the mediating role of employee engagement and the moderating influence of social media usage in this relationship. The research approach is quantitative and based on survey data gathered from 420 samples from permanent Indian employees from various industries. This research seeks to identify how emotionally committed employees, helped by effective internal communications, will have a better chance of posting positive tweets regarding their business and hence promote its reputation. The research also examines whether the frequency and intensity of social media use confirm this advocacy-reputation linkage. This study adds to the literature on employee advocacy by synthesizing communication practice, engagement, and social media activity, providing practical recommendations for organizations wanting to develop reputational capital through employees in digitally networked spaces.
Copyright (c) 2025 Vasantha kumari.k, Lubna Ambreen, Praveen Gujjar J, Dhakshitha B K, Divya G, Nikitha.K https://creativecommons.org/licenses/by/4.0
COMMODITY DERIVATIVES ON MULTI COMMODITY EXCHANGE: A PERFORMANCE EVALUATION
The Multi Commodity Exchange of India (MCX) plays a vital role in trading commodity derivatives, offering futures and options contracts across diverse segments such as bullion, base metals, energy, and agricultural commodities. This research paper presents a comprehensive performance evaluation of commodity derivatives traded on the Multi Commodity Exchange (MCX) over nine years from 2015 to 2023, especially after the 2015 SEBI as the regulatory body for the Commodity market, emphasizing comprehensive segment & commodity-wise such as Cotton, Nickel, Gold, Natural Gas and so on, performance evaluation on the derivatives markets. By analyzing yearly data of various commodity groups - base metals, bullion, energy, and agriculture - this study aims to identify trends, assess market fluctuations, and understand the dynamics of the commodity derivatives market in Multi Commodity Exchange. Using statistical techniques like linear regression, descriptive analysis, and basic trend analysis, we examine the trading volumes and values of all commodities traded in MCX like cotton, gold, crude oil, silver, etc. Through its comprehensive examination of these segments, this research paper offers valuable insights into the complex interconnections inherent in commodity derivatives trading. Additionally, the study examines how market trends and other factors affect commodity performance and identifies the reasons for market fluctuations. These results highlight major trends and the overall performance of commodities that can help market participants make vital decisions. This study tries to contribute to the body of knowledge by providing an adequate and detailed analysis of the growth and performance of commodity derivatives on the Multi Commodity Exchange of India (MCX).
Copyright (c) 2025 Shifa Fathima, Safeer Pasha M https://creativecommons.org/licenses/by/4.0
AI AND CIRCULAR ECONOMY MARKETING: A NEW ERA FOR SUSTAINABLE FARMER PRODUCER ORGANIZATIONS
This conceptual paper examines the intersection of Artificial Intelligence (AI) and circular economy marketing in the context of Farmer Producer Organizations (FPOs), highlighting the transformative potential of these technologies in promoting sustainable agricultural practices. AI offers FPOs innovative tools for personalized marketing, data-driven decision-making, and consumer engagement, enabling them to meet the growing demand for eco-conscious products. Circular economy principles, such as waste reduction, resource optimization, and sustainable consumption, are integral to this transformation. By adopting AI, FPOs can enhance their marketing strategies, improve product lifecycle management, and optimize resource usage, reducing environmental impact while boosting profitability. The paper discusses the challenges FPOs may face, including high initial costs, lack of technical expertise, and resistance to change within traditional farming communities. Additionally, it highlights the strategic opportunities provided by AI and circular economy marketing, such as creating new revenue streams, improving consumer loyalty, and advancing sustainable agricultural practices. The paper also offers practical recommendations for FPOs on adopting AI-driven circular economy models, including investments in digital infrastructure and consumer education. In conclusion, the integration of AI and circular economy marketing presents a significant opportunity for FPOs to contribute to a more sustainable, competitive, and resilient agricultural ecosystem.
Copyright (c) 2025 Siddalingaswamy M G, Dr. Safeer Pasha M https://creativecommons.org/licenses/by/4.0
CONCEPT DEVELOPMENT TEST IN SCIENCE: A RESEARCH TOOL
The development of the concept has emerged as an important construct. It plays a vital role in the teaching learning process, as it helps learner move beyond rote memorization toward meaningful understanding. A concept is not merely a word or definition, but an organized mental framework that enables students to identify relationships, recognize patterns, and apply knowledge in real situations. In the field of education development of concept is particularly important because it strengthen higher order thinking skills such as reasoning, critical analysis, and creativity. It allows learner to construct knowledge actively rather than passively receiving facts. Moreover, the ability to grasp abstract ideas provides a foundation for future leaning, especially in subjects like science, mathematics, and social studies, where concepts are interrelated and build progressively. Therefore, focusing on the development of concept ensures that education is not restricted to superficial knowledge but promotes deeper understanding, lifelong learning, and the capacity to adapt to changing circumstances. The research paper is focused on the construction of a tool namely Concept Development Test in Science (CDTS). The tool will be used to evaluate the concept development on selected chapters of class nine science.
Copyright (c) 2025 Rina Sinha, Rinki https://creativecommons.org/licenses/by/4.0
Vol. 3 No.4 (2025): mLAC Journal for Arts, Commerce and Sciences (m-JACS) Editorial Note December 10, 2025 Dear Readers, Contributors, and Members of the Academic Community, It gives me great pleasure to present Volume 3, Issue 4 of the mLAC Journal for Arts, Commerce and Sciences (m-JACS)—a multidisciplinary, peer-reviewed open-access journal published by Maharani Lakshmi Ammanni College for Women (Autonomous). As we reach the close of 2025, this issue reflects our continuous growth, strengthened editorial practices, and expanding global visibility. I am delighted to share that m-JACS is now successfully indexed in J-Gate, a widely recognised database for global scholarly literature. This achievement reinforces the journal’s commitment to transparency, rigorous peer review, and strong publication ethics. The indexing process has further enhanced the discoverability of our published articles and visibility of our authors across the scholarly community. In addition, we are preparing to reapply to the Directory of Open Access Journals (DOAJ) following a fresh quality review cycle for papers received across our recent issues. We are confident that the consistent improvement in editorial standards, quality of submissions, and reviewing practices will support our eligibility for inclusion. The DOAJ review will also strengthen our long-term ambition of moving toward reputed indexing platforms such as Scopus and Web of Science in the coming years. As part of our efforts to engage the academic community more meaningfully, we are pleased to announce planned Special Editions, including thematic research collections and a Conference Edition featuring selected peer-reviewed papers from academic events held during 2025–26. These curated editions will offer increased opportunities for authors and further enhance the journal’s thematic relevance and scholarly reach. As always, the journal remains dedicated to fostering interdisciplinary research in arts, commerce, humanities, social sciences, management studies, education, environmental sciences, and applied sciences. We continue to welcome high-quality manuscripts that contribute to knowledge building, societal relevance, and innovative thinking. I offer my heartfelt appreciation to all our authors, peer reviewers, editorial board members, advisory scholars, and institutional supporters. Your collective contributions have shaped m-JACS into a credible and continuously evolving academic platform. As we step into another year of publishing excellence, I invite the academic community to engage with this issue, participate in our upcoming special editions, and continue sharing impactful research with us. Let us advance together—towards scholarly excellence, global visibility, and collaborative innovation in research. Warm regards, Dr. Sushil Kumar Middha Editor-in-Chief m-JACS December 10, 2025
Copyright (c) 2025 Dr. Sushil Kumar Middha https://creativecommons.org/licenses/by/4.0
AN ANALYSIS OF OLDER PERSONS' ISSUES WITH DIGITAL BANKING, WITH A FOCUS ON AKOLA CITY
The aim of these research paper is to study on digital banking problems faced by senior citizens with special reference with Akola city. By studding this topic senior citizens will get to know how to reduce their problems. The age of senior citizen is considered in research are 60 or above 60. This research is descriptive type of research and for research use simple random sampling technique and sample size are limited is 100 sample. This result shows the variety of view point of senior citizens related to digital banking services. Some senior citizens view point in variable of digital banking and some are opposite to digital banking to find out that unfavorable view towards digital banking this research is help to identify and identify the solution on that. As digital banking becomes increasingly prevalent in modern society, it presents both opportunities and challenges, particularly for senior citizens who may encounter unique barriers to adoption and usage. The findings shed light on the obstacles hindering senior citizens’ access to and utilization of digital banking services, including issues related to usability, trust, accessibility, and awareness. Specifically, this study looks at the difficulties senior citizens in Akola city face with digital banking.
Research & Innovation In Commerce and Management – Recent Initiative
Copyright (c) 2025 Shraddha Rameshwar Gondchwar https://creativecommons.org/licenses/by/4.0