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
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WOMEN’S ENTREPRENEURSHIP IN INDIA: INSIGHTS FROM GEM REPORTS AND THE ROAD AHEAD
Women's entrepreneurship has emerged as a key driver of inclusive economic growth, innovation, employment generation, and social transformation in India. Despite substantial progress in the entrepreneurial ecosystem over the past decade, women's participation in entrepreneurship remains considerably lower than that of men due to persistent socio-cultural, financial, and institutional barriers. This review synthesizes evidence from the Global Entrepreneurship Monitor (GEM) Women's Entrepreneurship Report 2024–25 to evaluate the current landscape, emerging opportunities, policy initiatives, and future prospects of women's entrepreneurship in India. The GEM report highlights encouraging improvements in entrepreneurial perceptions among Indian women. Approximately 76% perceive favorable business opportunities, 86% believe they possess the capabilities to start a business, and entrepreneurial intention has increased to 41%. However, 54% of women continue to report fear of failure as a significant barrier to venture creation. Furthermore, women-owned enterprises remain concentrated in consumer service sectors, with relatively low participation in technology-intensive, innovation-driven, manufacturing, and export-oriented industries. India has implemented several initiatives to strengthen women's entrepreneurship, including the National Skill Development Corporation (NSDC), the Women Entrepreneurship Platform (WEP) of NITI Aayog, and various state-level programs promoting entrepreneurship, digital literacy, skill development, and financial inclusion. Despite these efforts, rural and underserved women continue to experience limited access to formal finance, mentorship, business networks, and market opportunities. Moreover, many women entrepreneurs remain necessity-driven rather than opportunity-driven, emphasizing the need for policies that support innovation, enterprise scaling, and long-term business sustainability. Strengthening women's entrepreneurship offers substantial economic and social benefits. Women currently contribute approximately 17% to India's GDP, and expanding their entrepreneurial participation could add nearly US$700 billion to the economy by 2030 while accelerating employment generation through women-led micro, small, and medium enterprises (MSMEs). Future growth will depend on greater participation in emerging sectors such as artificial intelligence, information and communication technologies, agritech, biotechnology, and green technologies, supported by inclusive digital ecosystems, gender-responsive financing, and stronger innovation networks. This review concludes that empowering women entrepreneurs is not only an economic necessity but also a catalyst for achieving sustainable development, gender equality, and India's long-term vision of inclusive and innovation-driven growth.
Copyright (c) 2026 Manjula Shekar, Kamala Suganthi https://creativecommons.org/licenses/by/4.0
SELF-ESTEEM AND ACHIEVEMENT MOTIVATION AMONG CO-ED AND WOMEN’S COLLEGE UNDERGRADUATE GIRLS IN SHIVAMOGGA DISTRICT, KARNATAKA
In the present study was conducted to examine the self-esteem and achievement motivation among co-ed and women’s college undergraduate girls. School, college and family play a very important role in individual’s socialization. Similar to the family, school and college also plays significant role in every one’s life. In schools, the children involve in mutual interactions or activities and develop good intimate relationships. When children reach college education or adolescent period, they become more attached to their peers and college than their family. Mainly there are two types of education system such as Co-education and Women’s education system. The sample for the study consisted of 80 undergraduate girls (40 Co-ed undergraduate girls and 40 women’s college undergraduate girls), aging between 19-21 years. The Self Esteem Scale by Rosenberg and the Achievement Motivation Test by Bhargava were used to collect the data. The obtained data was analysed by using mean, SD and‘t’- test. Further, Karl Pearson’s coefficient of correlation was applied. The result of the study concluded that there is a significant difference between co-ed and women’s college undergraduate girls on self-esteem, and there is a significant difference between co-ed and women’s college undergraduate girls on achievement motivation. Also, there is a significant relationship between the self-esteem and achievement motivation among co-ed and women’s college undergraduate girls. This is an area that needs further research and exploration, Co-ed and women’s various colleges need to be studied to further validate the findings of this study.
Copyright (c) 2026 Praveen Kumar. K.B https://creativecommons.org/licenses/by/4.0
SUSTAINABLE MARKETING PRACTICES: INVESTIGATING CONSUMER PERCEPTIONS AND SOCIETAL IMPACT
Green marketing initiatives have become increasingly prevalent as businesses strive to meet consumer demand for environmentally sustainable products and practices. This study aims to explore the multidimensional customer profile in the context of green marketing, to identify and dissect the myriad factors that shape customer preferences towards purchasing green products and aims to investigate the customer perceptions regarding green marketing initiatives and their impact on societal wellness. As the green movement has been expanding rapidly in the world, many companies have accepted their responsibility to protect our environment. More companies introduce green products, and it helps to change the polluted world, “Go Green” because they realize that they can reduce pollution and increase profits at the same time. It looks into the customer perception on green marketing in promoting societal wellness.
Copyright (c) 2026 Triveni N, Bhuvaneshwari B C https://creativecommons.org/licenses/by/4.0
IMPACT OF SUSTAINABILITY CLAIMS ON CONSUMER TRUST AND BUYING BEHAVIOR
In recent years, sustainability has emerged as a critical focus in marketing and consumer behavior, driven by growing environmental concerns and ethical consumerism. This study investigates the impact of sustainability claims on consumer trust and buying behavior, with a focus on how such claims influence purchase decisions across various demographics. As businesses increasingly adopt green marketing strategies, understanding the authenticity and effectiveness of these sustainability claims becomes essential. The research aims to analyze whether consumers perceive these claims as credible, how trust mediates the relationship between claims and consumer behavior, and the extent to which sustainability-oriented messaging translates into actual buying decisions. Using a mixed-methods approach, this study combines quantitative surveys and qualitative interviews to gather data from a diverse group of consumers. The findings reveal that while sustainability claims positively influence consumer trust, the effect is significantly moderated by the perceived transparency and credibility of the brand. Consumers are more likely to trust and purchase from brands that offer verifiable, consistent, and well-communicated sustainability practices. Conversely, skepticism arises when consumers perceive claims as vague, exaggerated, or misleading—resulting in diminished trust and reluctance to purchase. Furthermore, the research highlights generational and educational differences in consumer responsiveness to sustainability claims, with younger and more educated consumers displaying higher sensitivity and demand for ethical standards. These insights underscore the importance of honest and well-substantiated marketing strategies to foster long-term consumer relationships and encourage responsible consumption. The study concludes that while sustainability claims can be a powerful tool for influencing consumer behavior, their success heavily relies on brand credibility and consumer awareness. The implications of these findings are valuable for marketers, policymakers, and businesses aiming to align their branding with sustainable development goals.
Copyright (c) 2026 Hemanth Kumar, Bhargavi V R https://creativecommons.org/licenses/by/4.0
CURRICULUM FOR SUSTAINABLE DEVELOPMENT: EMPOWERING STUDENTS AS ADVOCATES FOR ACHIEVING THE GLOBAL GOALS
The integration of Sustainable Development Goals (SDGs) into the Library and Information Science (LIS) curriculum is essential for preparing future LIS professionals to contribute effectively to sustainable development of the society. Libraries play a vital role in promoting sustainability through knowledge dissemination, equitable access to information, and community engagement. This study examines the significance of incorporating concept of SDGs within LIS education, highlighting how it can enhance the role of libraries in achieving the Global Goals. Expected outcomes of this integration include increased awareness among LIS graduates about sustainability, improved library services aligned with SDG objectives, and stronger collaboration between LIS institutions and sustainability-driven organizations. By equipping students with relevant skills and knowledge, LIS education can empower future professionals to support sustainable practices in information management, library operation, and policy development. This study concludes with suggestions for Curriculum Development members, policymakers, educators, and LIS professionals to enhance curriculum design, ensuring that LIS education not only meets academic and professional standards but also actively contributes to societal needs with a sense of social responsibility to achieve the goals of the United Nations for global sustainable development.
Copyright (c) 2026 GONE RANGAPPA NAIDU, Keshava https://creativecommons.org/licenses/by/4.0
MENTAL HEALTH ISSUES AMONG RURAL WOMEN AND SUPPORT SYSTEMS: A STUDY IN BANGALORE RURAL
Women’s mental health is a vital yet underexplored aspect of empowerment and social progress, particularly in rural India. This study focuses on Bangalore Rural, Chikkaballapur. where women encounter multiple barriers to psychological well-being, including poverty, patriarchal norms, limited healthcare facilities, and domestic violence. These stressors often lead to high rates of depression, anxiety, and trauma, while stigma and lack of awareness further restrict help-seeking behavior. Although programs such as the National Mental Health Programme (NMHP) and the District Mental Health Programme (DMHP) exist, their outreach in rural communities remains inadequate. Informal networks like families and Self-Help Groups (SHGs) provide some level of emotional and social support, but they are fragmented and lack professional guidance. The research highlights the pressing need to strengthen rural mental health services through awareness initiatives, accessible professional care, and community-based interventions. Addressing these gaps is essential for improving women’s well-being, ensuring family stability, and fostering inclusive rural development.
Copyright (c) 2026 AMULYA G T, B PARVATHI DEVI https://creativecommons.org/licenses/by/4.0
LIMINALITY AND THE “COMMONS” IN SELECTED POEMS BY JAYANTA MAHAPATRA
Jayanta Mahapatra’s writing has been described as intrinsically Indian in its sensibility. The geographical and cultural landscapes of Odisha are inextricable from his poetic symbols: these shared spaces, or commons, are the site of all conflict in his poetry. The idea of the commons is one of universal accessibility and collective experience, in which resources and spaces are available to anyone who wishes to use them. In practice, however, there is really no true “common” space. All commons are governed by law, manipulated by social norms, and reflect the existing divisions of society in how they are treated. They are ambiguous liminal spaces that carry cultural tension. Liminality essentially refers to a threshold, a space where the public and private begin to intersect, where the defined boundaries of interaction in these separate realms of life begin to blur. This paper argues that Jayanta Mahapatra’s treatment of the commons is liminal in understanding, where the commons act as the background and the basis for class-based, caste-based, sexual and gendered conflict. Water, in terms of the seashore and the riverbank, is a recurring motif, as is the courtyard: both act as interstitial spaces that blur the public/private distinction. The inherently political nature of Mahapatra’s poetry and all his social commentary is therefore based on this uneasy ambiguity that defies categorisation. The temples, villages, rivers and seas of his native state, Odisha, figure repeatedly in his poetry as symbols for this cultural tension.
Copyright (c) 2026 Sunidhi Arakere https://creativecommons.org/licenses/by/4.0
A STUDY ON ARTICLE 371(J): IT’S IMPACT ON DEMOGRAPHIC AND BUSINESS GROWTH IN KALABURAGI DISTRICT
Article 371(J) of the Indian Constitution was introduced with the aim of addressing regional disparities by promoting socio-economic development in the Kalyana Karnataka region, including the Kalaburagi district. This study evaluates the effect of Article 371(J) on the demographic and expansion of business in Kalaburagi by examining multiple dimensions of policy implementation and development outcomes. The research explores key factors such as awareness and accessibility of Article 371(J) benefits among business owners, the accuracy of government implementation, and the rate of policy utilization. The study further investigates improvements in infrastructure, financial and economic indicators such as business registrations, investments, and employment generation. Sector-specific business growth in industries like agro-processing, textiles, and healthcare is analyzed alongside support extended to women and marginalized entrepreneurs. The socio-economic implications, including changes in income levels, migration patterns, and youth employment, are critically assessed. Institutional mechanisms, including the role of local industry associations and the availability of business development services, are reviewed to understand their influence on entrepreneurial growth. The study further identifies implementation challenges such as bureaucratic delays, uneven distribution of incentives, and low awareness among rural entrepreneurs. A comparative analysis with other 371(J) and non-371(J) districts, as well as pre- and post-policy business trends, provides deeper insights into the effectiveness of this constitutional provision. The findings are supported by data from government reports, MSME records, field surveys, and local industry bodies. This study provides valuable policy guidelines to enhance the consequences of Article 371(J) in fostering equitable and sustainable business development in the Kalaburagi district.
Copyright (c) 2026 Renuka Guttedar, Sharanagoud S Biradar https://creativecommons.org/licenses/by/4.0
A COMPREHENSIVE REVIEW ON EXPLORATION OF PHOTOVOLTAIC THERMAL TECHNOLOGY: PERFORMANCE ANALYSIS AND CONTEMPORARY ADVANCEMENTS
With the accelerating <a href="https://www.google.com/search?sca_esv=32c31fc24eb89b34&cs=1&sxsrf=AE3TifMPn4U_IlGGjZPTfLvIxs0eiBtiCg%3A1756655838432&q=biodiversity+loss&sa=X&ved=2ahUKEwig_N35tLWPAxXoS2cHHWSMKDcQxccNegQIBBAD&mstk=AUtExfBn0zMZqWRdSZjzvd3SDREBNqDIRllHs-vWkY9QYcEqqPgagRSM2rUT5rVh1Z6mQDQwlogD5Nhr428ZjT5dgInnNq5rfDlGroJSZnU6HDBchGdN_fbLY7CeRDaAj1mbfuj7avnFf_WofaVQdS6S4mlOMDVsC_bD3EMwZYwBlBtr_c3F520flCvJHdgXpsayksPHmcmuN6gaa5xLif6ZJhB8s0LwGbLgt7uuFetyCNqlTLHTBY6tMYYbRaAT2lSz1E2Xbz6-uHT7efNmtniAk1z8&csui=3" target="_blank" rel="noopener">biodiversity loss and escalating costs of traditional sources of energy, global attention is now focused on resilient and sustainable alternatives. Solar energy is the most affordable, clean, readily available, and ecologically friendly of the several renewable energy sources. Photovoltaic Thermal (PVT) technology is a major advancement in this field. It uses solar thermal collectors and photovoltaic (PV) cells in a synergistic way to generate electricity and collect useable heat energy simultaneously. Higher operating temperatures considerably diminish the electrical efficiency of conventional photovoltaic (PV) systems. By using a working fluid (such as water or air) to actively cool the PV cells, PVT systems solve this problem and increase electrical production while capturing waste heat. Researchers have created cutting-edge designs for heat collectors and novel PV materials to improve system performance overall. This paper presents a comprehensive review of PVT systems, highlighting their principle of operation, material advancements, categorization (air-based, water-based, nanofluid-based systems), and the range of analytical and experimental methods employed in their assessment. Additionally, the research highlights the technical and economic benefits of PVT systems and highlights their potential for large-scale, building-integrated use. The findings validate the contribution of PVT technology toward the development of the future of sustainable, high-efficiency solar energy solutions.
Copyright (c) 2026 Chinna Devi C N, Devika Rani G Shetty, Annapoorna L, Kusuma C, Ranjith Kumar S https://creativecommons.org/licenses/by/4.0
FINANCIAL SUSTAINABILITY OF STATE COOPERATIVE BANKS IN INDIA: TRENDS, CHALLENGES, AND IMPLICATIONS FOR ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
This study examines the financial sustainability of State Cooperative Banks (SCBs) in India with a focus on profitability and Non-Performing Assets (NPAs) from 2015 to 2024. The objectives are to analyse national and regional trends, identify structural challenges, and assess implications for sustainable development. Using secondary data from official sources such as NAFSCOB, NABARD and RBI, the study applies trend analysis, CAGR computation, and regional comparisons to interpret performance. Results reveal that while all-India profits grew at a CAGR of 10.6%, regional disparities remain sharp: Western and Southern regions dominate profitability, whereas North-Eastern banks face chronic fragility. NPAs peaked at 6.7% during 2020–21 but declined to 4.9% in 2024, masking regional vulnerabilities. The findings conclude that sustained profitability requires governance reforms, digitalization, diversification, and regional capacity building. Linking SCBs with SDGs highlights their potential role in poverty reduction, food security, and financial inclusion.
Copyright (c) 2026 Johnson N J, S V Rajkumar https://creativecommons.org/licenses/by/4.0
PRESERVING HERITAGE, POWERING GROWTH: GI PRODUCTS FOR A VIKSIT BHARAT
Products bearing a Geographical Indication (GI) are a unique fusion of tradition, culture, and local identity that have the potential to significantly advance India's goal of becoming a Vibrant Bharat. These goods serve as catalysts for economic expansion, rural development, and international market integration, while also conserving the country's unique cultural heritage and indigenous knowledge systems. The main purpose of this paper is to analyse the role of e-commerce platforms and the opportunities available for empowering GI products in a Viksit Bharat. To know the consumer perception towards e-commerce platforms. Here, convenience sampling techniques were adopted to collect the responses through structured questionnaires. This study employed both quantitative and qualitative techniques. Study reveals that there is a relationship between empowering the GI product and sustainable growth through a correlation test. This study identified that there is still a need to focus on GI product awareness and implementation of an e-commerce platform for further development of the nation towards Viksit Barath.
Copyright (c) 2026 Nandini R G, Safeer Pasha M https://creativecommons.org/licenses/by/4.0
TOWARDS A SUSTAINABLE FUTURE: UNDERSTANDING AWARENESS AND SUSTAINABLE PRACTICE GAPS IN INDIA
Climate change is a global issue faced by countries across the globe. Environmental sustainability ensures that the environment is preserved and used wisely, preventing it from being overused as a resource. Environmental degradation poses a pressing challenge to global sustainability, with India experiencing significant socio-economic and ecological consequences. This study explores how public awareness influences sustainable practices and climate resilience. The primary data from 146 urban students and young professionals across India were analyzed through Spearman’s Rank Correlation and the findings reveal a moderate positive correlation, suggesting that while awareness supports sustainability, it is not by itself sufficient to guarantee behavioral change. While respondents recognize environmental challenges, their adoption of eco-friendly practices remains inconsistent and limited. The study highlights the persistent awareness–action gap and the need for a multifaceted approach involving strengthened environmental laws. It also highlights the need for integrated policies and global cooperation to achieve a sustainable future for India.
Copyright (c) 2026 Vinitha Raghavan, Bency. J 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
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
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
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
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
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
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
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
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
TRANSFORMING FINANCIAL SERVICES: THE STRATEGIC ROLE OF ARTIFICIAL INTELLIGENCE IN FRAUD DETECTION, RISK MITIGATION, AND CUSTOMER ENGAGEMENT
Artificial Intelligence (AI) is rapidly becoming a transformative force, in the financial services industry, revolutionizing traditional practices and, creating strategic value across key operational domains. This article critically examines the evolving role of AI in three vital areas: fraud detection, risk mitigation, and customer engagement. As digital transactions grow exponentially and, cyber threats become more sophisticated, financial institutions are leveraging AI-powered tools to detect and prevent fraudulent activities in real time. Advanced machine learning(ML) algorithms, anomaly detection techniques, and behavioral pattern recognition are helping institutions identify suspicious activities proactively, thereby minimizing financial losses and ensuring regulatory compliance. In the realm of risk mitigation, AI enhances the accuracy and speed of credit scoring, risk forecasting, and portfolio management through real-time analytics and predictive modeling. These tools support agile decision-making and enable firms to respond more effectively to market volatility and credit risk exposure. Simultaneously, AI is reshaping customer engagement through intelligent chatbots, personalized financial recommendations, and sentiment analysis, driving improvements in user experience, satisfaction, and long-term loyalty. The article draws from current academic literature, empirical studies, and industry cases are examples to explore the strategic benefits, practical applications, and implementation challenges, of AI in financial services. Despite its promise, several barriers—such as concerns over data privacy, ethical usage, regulatory uncertainty, & the need for robust technological infrastructure—continue to hinder widespread AI adoption. This paper concludes by advocating for strong AI governance, investment in talent and digital infrastructure, and collaborative regulatory frameworks as essential enablers of sustainable, AI-driven innovatively in the financial sector.
Copyright (c) 2026 Triveni, Sharanagoud S Biradar https://creativecommons.org/licenses/by/4.0
BRIDGING THE GAP: IHRM STRATEGIES TO COMBAT GLOBAL UNEMPLOYMENT
Global unemployment continues to pose a formidable threat to economic resilience and societal progress, especially amid accelerating globalization, technological upheaval, and evolving labour market paradigms. Within this complex landscape, International Human Resource Management (IHRM) serves as a pivotal framework for crafting responsive strategies to address employment disparities across diverse global regions. This systematic review consolidates insights from open-access scholarly sources to examine the strategic role of IHRM in mitigating unemployment. It draws upon cross-regional studies, emphasizing critical approaches such as workforce upskilling and capacity enhancement, cross-cultural leadership, international talent flow, inclusive human resource practices, and digital integration. The review offers a critical assessment of these strategies’ execution and their measurable influence on job creation, employability enhancement, and long-term economic sustainability. Key findings reveal that contextually nuanced, adaptable, and culturally aligned HRM practices are essential for impactful intervention. Moreover, the analysis highlights the significance of synergistic collaboration among multinational enterprises, government bodies, and community stakeholders in developing holistic and sustainable employment solutions. Advocating for a forward-looking orientation, the study underscores the need for innovative policy frameworks that champion lifelong learning, entrepreneurial development, and inclusive workforce participation. It concludes by proposing an integrative model for embedding IHRM strategies into both national agendas and corporate policies to bridge employment divides and cultivate resilient, future-ready human capital. This review offers vital implications for policymakers, HR professionals, and scholars dedicated to combating global unemployment through strategic, internationally informed HR initiatives.
Copyright (c) 2026 Swapna S https://creativecommons.org/licenses/by/4.0
M-COMMERCE EXPANSION: OPPORTUNITIES, CHALLENGES AND FUTURE PROSPECTS IN THE DIGITAL ERA
Mobile commerce has experienced significant expansion, transforming how businesses and consumers engage in the digital marketplace. As technology continues to advance, M-commerce is gradually evolving into next-generation commerce, referred to as ultimate commerce. U-commerce envisions a highly interconnected commercial environment characterised by seamless connectivity, universal device compatibility, and personalised consumer experiences. This study explores the growth of M-commerce, its driving forces, the challenges it encounters and its transition towards U-commerce. U-commerce is built upon four core dimensions: ubiquity, uniqueness, universality and unison. Ubiquity enables commercial transactions anytime and anywhere, facilitated by mobile networks and cloud computing. Uniqueness focuses on delivering personalised, context-aware services by leveraging artificial intelligence and big data analytics. Universality ensures the seamless integration of various devices and platforms, providing a consistent user experience across digital ecosystems. Lastly, unison emphasises the synchronisation of digital services, fostering a harmonised and interconnected commercial framework. Despite its rapid development, M-commerce still faces several challenges, including security threats, data privacy concerns, technological fragmentation and regulatory hurdles. The transition towards U-commerce necessitates overcoming these barriers while embracing cutting-edge innovations such as 5G technology, the Internet of Things (IoT) and blockchain solutions. This study provides a comprehensive analysis of M-commerce’s evolution and its path toward U-commerce, offering strategic insights for businesses, policymakers and technology developers. By examining the opportunities and obstacles within M-commerce, this research aims to shed light on the future of digital commerce, underscoring the need for a more intelligent, interconnected and consumer-centric commercial landscape.
Copyright (c) 2026 NAGESH K C K C N, K. Nirmala https://creativecommons.org/licenses/by/4.0
EMOTIONAL INTELLIGENCE AS A PREDICTOR OF INVESTMENT CHOICES: THE MEDIATING BRIDGE OF ARTIFICIAL INTELLIGENCE
The rapid integration of Artificial Intelligence (AI) in financial markets has significantly transformed investment decision-making processes, shifting them from intuition-driven judgments to data-driven and algorithm-supported strategies. Alongside technological advancements, Emotional Intelligence (EI) remains a crucial human factor influencing investors’ perceptions, risk assessment, and behavioural responses. This study examines the relationship between Emotional Intelligence, Trust in Artificial Intelligence, and Investment Decision-making, with a particular focus on the mediating role of trust in AI. Using a quantitative research design, primary data were collected from 100 retail investors through a structured questionnaire. Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to test the proposed hypotheses and assess both the measurement and structural models. The findings reveal that Emotional Intelligence has a significant positive influence on investment decisions, while trust in AI also plays a crucial role in enhancing decision quality. Moreover, trust in AI partially mediates the relationship between EI awareness and investment decisions, indicating that emotionally intelligent investors are more likely to rely on AI tools when trust is established. The study contributes to the growing literature at the intersection of behavioural finance and financial technology by highlighting the importance of integrating human emotional capabilities with AI-driven systems. The results offer practical insights for investors, financial institutions, and policymakers seeking to promote effective and responsible adoption of AI in investment decision-making.
Copyright (c) 2026 Sneha S, Varshini V Varshini, Lena Mathews https://creativecommons.org/licenses/by/4.0
SMART BANKING, SMARTER CUSTOMERS: THE NEO BANK IMPACT
The evolution of financial technology in the global market has caused a huge change in the global banking ecosystem, marking the birth of the neobanks – digital only services which provides its services exclusively through online platforms. This study explores the impact of neobanks and digital financial services (DFS) based on the customers perception, trust, and adoption with a focus on the Indian market from the primary data collected through conducting a survey on 100 samples for the study, and it highlights how the neobanks are perceived as convenient, cost effective, and technologically advanced , which offers a flawless mobile experience making it easy for using the digital platforms, transparent fee structures , and innovative features like real time alerts and spending analysis. The youngsters, digitally literate customers show strong preference for using the neobanks, while their major concerns around data security, regulatory safeguards, and lack of physical branches temper the overall trust levels among the users. Review of literature findings enhance that neobanks are reshaping banking by highlighting the efficiency, inclusion, and customer oriented, though challenges of profitability, regulation, and cybersecurity persist. The study concludes that the neobanks do not replace the traditional banks but rather they complement the additional financial system pointing towards a hybrid model that combines the digital agility with the trust, reliability, and stability. Sustainable growth of neo banks will depend on enhancing security, regulatory transparency, and customer literacy, while the policy maker and the financial institution must encourage innovation without compromising customers trust and confidence.
Copyright (c) 2026 Sneha N, DURGA DEVI P., Divya Darshini K https://creativecommons.org/licenses/by/4.0
AWARENESS OF ARTIFICIAL INTELLIGENCE AMONG SECONDARY SCHOOL TEACHERS: A QUANTITATIVE STUDY
The present study examined the level of awareness of Artificial Intelligence (AI) among secondary school teachers and compared their awareness based on gender. A quantitative survey method was adopted, and data were collected from 100 secondary school teachers selected through purposive sampling. Statistical techniques such as Mean, Standard Deviation, and t-test were used for data analysis. The findings revealed that teachers possess a moderate level of AI awareness. Further, no significant difference was found between male and female teachers regarding AI awareness. The study highlights the need for training programmes and professional development initiatives to enhance teachers’ understanding and effective use of AI in education.
Copyright (c) 2026 Shaikh Sara Nazneen https://creativecommons.org/licenses/by/4.0
EMPLOYEE ENGAGEMENT AND RETENTION IN THE NEW ECONOMY
Employee engagement and employee retention have emerged as critical determinants of organizational success in the new economy characterized by globalization, technological advancement, and dynamic workforce expectations. Employee engagement refers to the level of commitment, involvement, and enthusiasm employees demonstrate toward their work and organizational goals, while employee retention focuses on an organization’s ability to retain talented employees over time. This paper examines the evolution of employee engagement practices in India from the pre-independence period to the contemporary era and highlights the changing nature of workforce management. The study identifies key factors influencing employee engagement, including appreciation and recognition, freedom to work, scope for advancement, job security, participative decision-making, health and welfare practices, safety measures, monetary benefits, interpersonal relationships, and flexible working conditions. It further explores the factors influencing employee retention, namely care, connect, coach, contribute, communication, and relationship management. The paper emphasizes the strong interrelationship between employee engagement and retention, suggesting that highly engaged employees are more likely to remain committed to their organizations. The study concludes that organizations must adopt comprehensive engagement and retention strategies to enhance employee satisfaction, productivity, loyalty, and long-term organizational performance in an increasingly competitive business environment.
Copyright (c) 2026 Subasini M https://creativecommons.org/licenses/by/4.0
Dear Readers, Authors, Reviewers, and Members of the Academic Community, It gives me great pleasure to present the June 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 remains committed to fostering scholarly excellence and providing a platform for the dissemination of high-quality research across diverse academic disciplines. I am delighted to announce that all manuscripts received as part of the Conference on Sustainable Development Goals (SDGs) have successfully completed the review and publication process. We sincerely thank the conference organizers, authors, reviewers, and editorial team for their dedicated efforts in bringing together valuable research contributions that address pressing global challenges and support the achievement of the United Nations Sustainable Development Goals. As the journal continues to grow, we are currently undertaking a comprehensive revamping and strengthening of our Editorial Board and Reviewer Panel. This initiative is part of our ongoing efforts to enhance the journal's academic quality, expand its disciplinary expertise, and align with international best practices in scholarly publishing. We warmly invite experienced academicians, researchers, and professionals who are interested in contributing as Editorial Board Members or Reviewers to join our growing scholarly community. Interested individuals may write to mjacs@mlacw.edu.in with their academic profile and areas of expertise. This expansion forms an important step in our strategic efforts to prepare the journal for inclusion in reputed indexing and abstracting databases such as Scopus, Web of Science, and other recognized international platforms. Strengthening our editorial and peer-review framework will help ensure the continued publication of rigorous, impactful, and ethically sound research. The journal remains committed to maintaining a transparent and robust peer-review process. All submitted manuscripts undergo careful evaluation for originality, methodological soundness, academic relevance, ethical compliance, and scholarly contribution. We continue to uphold the highest standards of publication ethics and research integrity. We also encourage researchers from Arts, Humanities, Social Sciences, Commerce, Management, Education, and Applied Sciences to submit original research, review articles, case studies, and interdisciplinary works that contribute meaningfully to academic discourse and societal development. I extend my sincere gratitude to our authors, reviewers, editorial board members, readers, and institutional supporters for their continued trust and contribution to the success of m-JACS. Your support enables us to advance our mission of promoting accessible, high-quality scholarly communication. We look forward to your continued participation and support as we strive to elevate the journal to greater academic visibility and international recognition. Warm regards, Dr. Sushil Kumar Middha Editor-in-Chief m-JACS June 10, 2026
Copyright (c) 2026 Dr. Sushil Kumar Middha https://creativecommons.org/licenses/by/4.0