mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs <p><span style="text-decoration: underline;"><strong>mLAC Journal for Arts, Commerce and Sciences (m-JACS)</strong></span></p> <p>The primary objective of the mLAC Journal for Arts, Commerce and Sciences (m-JACS) is to bring out the recent developments in research in germane to functional, theoretical and experimental studies in Arts, Commerce and Sciences streams. It aims to promote and exchange the scientific information and its applications between researchers, developers, learners, and practitioners working across the world. This is not limited to a specific aspect of Arts, Commerce and Sciences but it is instead devoted to a wide range of sub fields in the stream. m-JACS will create a platform for practitioners and educators inits chosen field to share and explore the research evidence, models of best practice and innovative ideas to enrich their academic knowledge.</p> <p><strong>Mission Statement :</strong><br /><br />The major focus is to bridge the higher education gap by delivering content solutions in new and innovative ways to enrich the learning experience. The publications of papers are selected through peer review to ensure originality, relevance, and readability. The journal is published quarterly with distribution to librarians, universities, technical colleges, and research centers, researchers in Arts, Commerce and Sciences ,computing, communication, mathematics, networking, information science, biomedical, and engineering environment. The articles published in our journal can be accessed online. The journal maintains strict refereeing procedures through its editorial policies to publish only the highest quality paper.</p> <p><strong>Vision Statement :</strong></p> <p><strong>mLAC Journal for Arts, Commerce and Sciences (m-JACS) </strong>a collaborative endeavor of the <em><strong>Maharani Lakshmi Ammanni College for Women</strong></em><strong> Autonomous</strong> , aims at driving forward research in the field of Arts, Commerce and Sciences by delivering high-quality evidence based papers for academics, researchers, practitioners and corporate professionals. The journal aspires to offer prospects for discussion and exchange of ideas across a wide spectrum of scholarly opinions to promote research and applications.</p> <p><strong><u>Benefits to publish the Paper in m-JACS</u></strong></p> <p><em>Quick and Speedy Review Process</em><br /><em>Automated Citation Generator</em><br /><strong>m-JACS</strong><em> is an Open-Access peer reviewed International Journal</em><br /><em>Individual Soft copy of "Certificate of Publication" to all Authors of paper</em><br /><em>Indexing of paper in all major online journal databases like Google Scholar ,academia.edu.</em><br /><em>Open Access Journal Database for High visibility and promotion of your article with keyword and abstract.</em><br /><em>Author Research Guidelines &amp; Support</em><br /><em>Only Quality Papers Accepted.</em></p> en-US mjacs@mlacw.edu.in (Dr Sushil Kumar Middha) support@mypadnow.com (MyPad Now) Mon, 10 Jun 2024 00:00:00 +0000 OJS 3.3.0.13 http://blogs.law.harvard.edu/tech/rss 60 Message from Editorial Desk https://journals.mlacwresearch.org/index.php/mjacs/article/view/236 <p>We are delighted to release the 3rd issue (Vol. 2 No. 2, 2024) of our mJACS Journal. With this release, we have received an overwhelming response from authors, and we extend our heartfelt thanks to all those who have contributed to this edition.</p> <p>We would like to express our special gratitude to Dr. Parwinder Kaur and Dr. Abhinandan N, our esteemed Guest Editors, for their invaluable contributions. Dr. Kaur's insights on Global Economic Trends and Dr. Abhinandan's focus on Research &amp; Innovation in Commerce and Management – Recent Initiatives have greatly enriched this issue.</p> <p>Thank you once again to all our contributors and readers for your continued support. We hope you find this issue informative and inspiring.</p> <p>Warm regards,</p> <p>&nbsp;</p> <p><strong>Dr. Sushil Kumar Middha</strong></p> <p><strong>Editor-in-Chief</strong></p> <p><em>m-JACS</em></p> <p>June 10, 2024</p> Dr. Sushil Kumar Middha Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/236 Mon, 10 Jun 2024 00:00:00 +0000 UNDERSTANDING THE LINK BETWEEN WEATHER, CLIMATE VARIABILITY, AND FARMER’S FINANCIAL PLANNING: A STUDY OF KHAMGAON REGION https://journals.mlacwresearch.org/index.php/mjacs/article/view/188 <p>The purpose of this study is to look at how weather and climate variability affect farmer’s financial planning and decision-making processes, the study aims to analyze the relationship between unanticipated in weather patterns and their financial stability. Farmer’s financial planning decision-making process is influenced by a number of factors, including socioeconomic traits, risk attitudes, income level, and access to financial services. This research has been carried out using a descriptive research design. Question are employed in primary data collection. According to the study’s findings, a farmer’s decision-making process is influenced by variables such as income level, financing availability, and risk perception. This study highlights farmer’s preferences for various investment options by looking at their unique saving and investing behaviours.</p> <p><strong>Keywords:</strong> Weather and climate variability, Financial planning, Decision-making processes, Risk management, Saving and investment pattern.</p> SHAMBALA RAMESHWAR MAHOKAR, Vishal V. Patil Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/188 Mon, 10 Jun 2024 00:00:00 +0000 DIGITAL TRANSFORMATION OF COTTAGE UNITS FROM TECHNO ILLITERATES TO TECHNO CRATS WITH SPECIAL REFERENCE TO MARKETING https://journals.mlacwresearch.org/index.php/mjacs/article/view/193 <p>Cottage industries are a main breadwinner for many families in India. Cottage businesses have one benefit that they can be executed with very small investments, so this type of business is suitable for people with meagre income. In addition to that, the raw materials to produce cottage unit products are available easily in their nearby environment. The cottage and small scale industries hold enormous prospective for employment generation. Additionally, a person working in such an industry is basically a self-employed one. Cottage and small scale industries take part in about forty per cent of the total industrial output in India.</p> Dr. M. Subasini Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/193 Mon, 10 Jun 2024 00:00:00 +0000 A STUDY ON FINANCING AGRICULTURAL MECHANIZATION PRACTICES: WITH SPECIAL REFERENCE TO KUTTANAD TALUK IN KERALA STATE https://journals.mlacwresearch.org/index.php/mjacs/article/view/158 <p>Agriculture is the primary livelihood of the majority of India’s population. Kuttanad taluk in the Alappuzha district of Kerala is known as the “Rice Bowl of Kerala ''. From 2021 June to August, the non-availability of harvesting machines on a timely basis was an issue in Kuttanad, which result in heavy losses in the paddy fields of Kuttanad Taluk. Upon this issue, there is a need to take constructive measures in practicing agriculture and understanding the better practices for the mechanization and financing for the implementation in Kuttanad Taluk. This study titled “<em>A STUDY ON FINANCING AGRICULTURAL MECHANIZATION PRACTICES: WITH SPECIAL REFERENCE TO KUTTANAD TALUK IN KERALA STATE” </em>is focused to study the farmer’s knowledge, and the various financing schemes of mechanization of agriculture, to help farmers get relief during such demanding times. It was seen that agriculturists mentioned a need to bring about an adequate change in the mode of farming to survive the yearly floods. The direction of awareness about the financial schemes dedicated to mechanization and its benefits is not reaching at the farmers who are fully invested in this sector for their primary earnings. Therefore, there is a need to expand and improve the information dissipation from the source regarding the financial schemes which will eventually lead to better practices.</p> Komal Dave, Mohammed Ashfaque Z, Taniya Lukose Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/158 Mon, 10 Jun 2024 00:00:00 +0000 OPTIMIZING SUPPLY CHAIN INTEGRATION: EXPLORING THE ROLE OF DISTRIBUTION CHANNELS IN ENHANCING ENTERPRISE PERFORMANCE https://journals.mlacwresearch.org/index.php/mjacs/article/view/190 <p>Distribution channels, or basically paths, are how items are delivered from the maker to the consumer. This is the subject of the study. It examines the various varieties of these pathways and their mechanisms, emphasizing the function of intermediaries who facilitate this process. The growing significance of electronic channels for product sales is also mentioned. A supply chain can be thought of as a large network that consists of all the various companies, individuals, and tasks necessary to move an item from its point of manufacture to its point of purchase. This covers every step of the process, from obtaining the supplies needed to create something to carrying out the actual production to selling the completed good.</p> ARATI G. TAYADE, Vishal V. Patil Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/190 Mon, 10 Jun 2024 00:00:00 +0000 CORPORATE BOND MARKET IN INDIA: A REVIEW OF FACTORS LIMITING THE DEVELOPMENT https://journals.mlacwresearch.org/index.php/mjacs/article/view/149 <p>The corporate bond market helps the companies raise long-term finance, which is essential external source of capital. The Indian corporate bond market is still in its early stages of development, and as a result, it lacks the depth found in more mature markets. This paper aims to understand the factors that have limited the development of the corporate bond market in India. In addition, the paper examines the requirements for corporate bond market development, where the government bond market is doing quite well. This paper is designed as a literature review previously attempted to elaborate on the current state of corporate bond markets. The research is limited to previous studies and secondary data. Based on the literature review from previous studies and recently available market statistics, the main factors that constrain the development of Indian corporate bond markets are performance metrics, corporate governance, opacity to information and credit rating mechanism, financial infrastructure, and cost associated with issuance influence the corporate bond markets. The Indian government and Reserve bank have simultaneously tried to develop the corporate bond market.&nbsp;</p> ALLAUDDIN NADAF, Dr. Shivappa Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/149 Mon, 10 Jun 2024 00:00:00 +0000 A COMPREHENSIVE STUDY ON THE ROLE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS WITH REFERENCE TO KARNATAKA https://journals.mlacwresearch.org/index.php/mjacs/article/view/233 <p><em>This study investigates the role of forensic accounting in spotting financial frauds and the efficiency of forensic accounting in dealing with problems involving financial statement manipulation in Karnataka and also understand the standards issued by ICAI.&nbsp; This study seeks to analyze the services provided by forensic accountants in Karnataka as well as the future of forensic accounting in the state in light of increasing numbers of fraud. The questionnaire approach is one of the quantitative research techniques used in this study. Investigating, spotting, and proving the legal case against such crimes through the use of accounting knowledge is known as forensic accounting. The major goals of forensic accounting include presenting the results of an inquiry in a style that allows for interrogation in court and to give proof that financial fraud has occurred.</em></p> Dr. Abhinandan N, Karthika Ravi Copyright (c) 2024 mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920 https://journals.mlacwresearch.org/index.php/mjacs/article/view/233 Mon, 10 Jun 2024 00:00:00 +0000