COMMERCE

The rapid advancement in the technology has revealed a significant development in Artificial Intelligence in all the aspects of business operations. The traditional setup for taking business decision was based upon the Probability and statistics; but due to large heterogeneous datasets, etc. it needed to decipher the prediction with the adoption of Machine Learning a subset of Artificial Intelligence. Machine learning focuses on the advanced statistics and algorithm to extract the insights from the datasets. However, research on the Machine Learning in different aspects of business decisions are limited and Probability is understood in same term as AI. The main objective of this qualitative research is to explore the areas in business decision that can leverage its position by adopting Machine Learning in its process and aid decision making. Data were generated from the various research article, published interviews/articles of the experts, the vision and practices of AI generating companies and others and these were analyzed to develop the pattern required to explore the topic. The analysis suggests that, Machine Learning provides customized and distinct information by analyzing

The introduction of Green Bonds has changed the landscape of investment in green projects. Green Bonds are similar to the conventional debt securities but with specific purpose to utilize the proceed for Green Projects and other sustainable project mitigating the climate risk. The Government in India along with other financial institutions have taken measure to increase the investments in Green Projects via Green Bonds. The study review the existing literature available to emphasize on green bond market growth, future prospects and its limiting factors. The study based on its findings suggests effective. Government participation, active role of Commercial banks to motivate domestic investors to invest in green bonds, better standardize with ease regulation for trading in Green Bond market.

This research article explore the connection between terracotta handicraft tradition and the economic upliftment of rural women in Gorakhpur in Uttar Pradesh. The paper highlight the terracotta craft, which is regarded as specific artisan cultural heritage and is an income generating activity for many rural women. The Terracotta impact the rural women multidimensionally, such as deficiency of resources, socioeconomic dependency and others. The paper also explore the factors likes, low literacy rate and socio-cultural barriers that restricts them in engaging fully in the terracotta handicraft industry. The study identifies that Self-Help Groups, initiatives of the government like ODOP, and skills development enable the women artisans in the respective craft to build an economic system where they acquire social recognition while creating a product, access marketable opportunities for earning, and grow in this skill-based self-dependent economy. The research advocates for strategies to overcome the existing challenges by integrating digital literacy, business training, and community awareness campaigns. This paper concludes that terracotta craftsmanship is not only vital for preserving cultural heritage but also a key driver of economic stability and empowerment for women in rural communities.

This research article explore the connection between terracotta handicraft tradition and the economic upliftment of rural women in Gorakhpur in Uttar Pradesh. The paper highlight the terracotta craft, which is regarded as specific artisan cultural heritage and is an income generating activity for many rural women. The Terracotta impact the rural women multidimensionally, such as deficiency of resources, socioeconomic dependency and others. The paper also explore the factors likes, low literacy rate and socio-cultural barriers that restricts them in engaging fully in the terracotta handicraft industry. The study identifies that Self-Help Groups, initiatives of the government like ODOP, and skills development enable the women artisans in the respective craft to build an economic system where they acquire social recognition while creating a product, access marketable opportunities for earning, and grow in this skill-based self-dependent economy. The research advocates for strategies to overcome the existing challenges by integrating digital literacy, business training, and community awareness campaigns. This paper concludes that terracotta craftsmanship is not only vital for preserving cultural heritage but also a key driver of economic stability and empowerment for women in rural communities.

A Forensic Accounting is the domain of Accounting which curbs the irregularity of accounting practices as created by Creative Accounting. Forensic Accounting includes the special knowledge and vigilant skills that are utilised to combat the financial frauds and check upon the deliberate practices in the books of accounts maintained under the loopholes of accounting principles. This paper undertakes the research to investigate the dimension of forensic accounting and its measures. Paper also emphasis on the creative accounting practices in India, envisage the problem and provide the needed solution through Forensic accounting. This research article discusses the concept of forensic accounting and its vital role in corporate organisation.

The participation of women in the workforce has evolved significantly over the years, shifting from traditional full-time employment to contingent work arrangements. Contingent work provides flexibility but also presents various challenges for women in terms of job security and career growth. This study examines the trends and patterns of women's participation in the contingent workforce in India, analysing the benefits and drawbacks of this shift. The paper explores the factors influencing women's preference for contingent work and discusses policy implications to improve their work-life balance and economic stability.

The participation of women in the workforce has evolved significantly over the years, shifting from traditional full-time employment to contingent work arrangements. Contingent work provides flexibility but also presents various challenges for women in terms of job security and career growth. This study examines the trends and patterns of women's participation in the contingent workforce in India, analysing the benefits and drawbacks of this shift. The paper explores the factors influencing women's preference for contingent work and discusses policy implications to improve their work-life balance and economic stability.

The purpose of this paper is to analyse the level of financial literacy and the need for financial education among youths. Information in money and getting ready for finance are fundamental for each and everybody might be for a school going kid or a retiree. It is important to show youth individual monetary preparation and acquiring information in monetary proficiency to further develop their own cash the executive's abilities and to turn out to be monetarily dependable grown-ups. The expanding prevalent burden to partake in a rich way of life in school and in secondary schools among the understudies, their ''Just Do It'' disposition and cutthroat utilization for sure fire satisfaction are the reasons that understudies are bound to spend acquired rather than brought in cash. By making mindfulness among youth on monetary proficiency, it successfully will build youth monetary information and utilization abilities and perspectives towards credit. Specific efforts are being made to meet the studies objective and provide a new framework for future research and studies in this particular sector.

Digital accounting means conversion of accounting record and transaction in an electronic form. Replacement of conventional accounting practices to electronic practices termed as digital accounting. The objectives of this study are to identify factor that shifted conventional accounting to digital accounting, to understand various dimensions of it and working of an expert system. The study is based on secondary data for which relevant sources are taken into consideration. The expert systems have made an incredible contribution to the digital accounting. It is found that because of the high cost of development, digital accounting adoption is bit slow as compare to its scope, only large accounting firms were actively involved in the development of most expert systems for accounting purposes. Expert systems role in the accounting will increasing in high speed in the future.
Keywords: Accounting, Digital Accounting, Artificial Intelligence, Expert System
JEL Classification: M4, M41, M49

India's economy is expanding quickly, and its long-term prosperity depends on a stable power supply. The power industry is one of the most varied in the world, and our nation is the world's sixth-largest energy consumer One major power source that has a big impact on social and economic development is electricity. Any nation's development depends on the power industry, and the amount of electricity consumed indicates how advanced a country is. With a significant share of its installed capacity coming from renewable energy, India is the world's third-largest producer of energy. In this study, the financial performance and capital structure of the power sector played a crucial role which has been analyzed with the profitability of selected Indian power companies. The purpose of the study is to understand and explore the concept of capital structure and its relationship with the financial performance and profitability ratios of selected power companies in India. Descriptive and quantitative analysis has been done in this study. The study is based on secondary data which is collected from the annual reports of the selected companies and money controls The statistical tools that have been used are ANOVA and financial ratio to check the financial performance of the power sector companies.

The efficient management of monetary resources is essential for businesses to achieve both short-term and long-term goals. Capital structure plays a crucial role in this financial management, representing the proportionate relationship between debt and equity. Various authors have defined capital structure in different ways, with some emphasizing its optimization for the shareholders of the firm. This research explores the impact of internal (firm-specific) and external (macroeconomic) factors on the capital structure of businesses in India. Firm-specific factors include internal elements within a company's control, while macroeconomic factors extend beyond a company's sphere of influence. Understanding the relative significance of these components is crucial for making informed financial decisions. The study delves into diverse sources of capital, encompassing both long-term and short-term financing options. Equity shares, preferred shares, and retained earnings provide long-term financing, each offering unique advantages. Debentures, borrowed funds from financial institutions, and public deposits are explored as additional avenues for long-term capital. Shortterm financing, crucial for routine corporate responsibilities, involves options such as credit for commercial transactions, factoring, and bank credit, each with its own merits and considerations. This comprehensive examination of capital structure and funding sources aims to provide insights for businesses in India, guiding them in making sound financial decisions aligned with their goals and market conditions.

In the 21st century, Micro, Small and Medium Enterprises (MSMEs) are acting as specialist and soul of economic growth in India as well as in the world. Micro, Small and Medium Enterprises (MSMEs) play a dominant role in the economic development of a country. MSMEs have been largely recognized as a foundation stone for the industrial development of any country. These enterprises contribute about 90 per cent of the business worldwide. In India, it has been a perception that women can only play the role of housewives who can only take care of their home and family. But this perception has changed now. The discussion on women entrepreneurship has always been avoided in Indian society and social sciences. But now the situation has completely changed. Women are not just housewives now but there is a change in their role from house makers to business women. In Modern India, more and more women are taking up entrepreneurial activity especially in micro, small and medium scale enterprises. Women across India are displaying an attentiveness to be economically independent. The Indian women are no more treated as beautiful showpieces. They have imprinted a niche for themselves in the male dominated world. Indian women well manage both burden of work in household front and meeting the deadlines at the work place. Gender equality and economic development are the two sides of the same coin. However the entrepreneurial procedure is the same for men and women, there are however, in practice, many problems and challenges are faced by women, which are of unalike dimensions and magnitudes, which inhibit them from apprehending their full potential as entrepreneurs. The present paper focuses on the growth and performance in MSMEs in India and the problems and challenges which are faced by women entrepreneurs in India. It also focuses on initiatives taken by the government for women entrepreneurs.

The Aatm-Nirbhar Bharat Abhiyan is a new iteration of the "Make in India" initiative, which was unveiled by the Hon'ble Prime Minister on May 12, 2020. P.M. India claimed that when India talks of becoming self-sufficient, it is not referring to a self-centred system. There is concern for the happiness, cooperation, and peace of the entire globe in India's self-reliance. During Covid-19, India suffered a variety of setbacks. The impact of the lockdown on the Indian economy was enormous. Despite this, it is undeniable that India has made significant progress in combating the global pandemic. The Union Budget for 2021 is focused on India's development and has been modified to reactivate the Indian economy in a post-Covid world, while the unfurling of the vaccine will be the Government's pivotal near-term preference. The budget aims to label the demand of industries to stimulate development and consumption. It's a practical budget in general, and if fully implemented, it may be a progressive budget for Aatm-Nirbhar as well. To encourage expansion and support a self-sufficient India, the Aatm-Nirbhar Bharat Abhiyan, which is based on five pillars, should be considered as a quantum leap rather than a gradual change, so that we may turn current difficulty into an advantage.

The Greenhouse gases (GHGs) emission around the world is increasing rapidly, giving rise to global warming, which in turn is leading to uncertain and adverse weather and climate conditions, the cost of which is both financial and social. Being the 3 rd largest GHGs emitter of the world, India is suffering from the ill effects of the emission in all the sphere whether it is financial, social, physical, or environmental. Rising global temperature and adverse environmental conditions have given rise to innovation and research in the field of financial environmental protection instruments such as carbon tax and cap-and-trade, both of these policy instruments have their own pros and cons and their success depends upon the countries regulatory and policy framework, that is why where one of these policy instrument work other doesn't and sometimes the hybrid of these two is used. Accounting of such instruments is the need of the hour, as it will imbibe the cost and benefit of such instruments towards emission control and it will give more transparent picture of the entity to rely on. The comparative trend of the carbon tax paid over the years, disclosure of carbon credits used and available will give substantial information to the stakeholders. In the light of the above, this paper focuses on the accounting of impact of these two instruments on emission reduction in India, in the existing financial and physical Infrastructure. The objective of this paper is to provide the stakeholders with information about the significant impact of these policy instruments and what changes in these and in the infrastructure can be made to increase their scope and benefit. The research is based on secondary data and it is descriptive in nature, the duration of research is 2 years from 2018 to 2020, the sampling unit, are the companies paying carbon tax and using carbon credits. The analysis concludes that, there is significant impact of both instruments on emission reduction.

A retail investor is an individual who invest small amounts in the schemes that too unprofessionally in order to get sustainable return by taking moderate risk. Investment behaviour is guided by a diversified underlying factors some may be demographic, economic, psychological factors. In order to get the intended investments from the individuals, the products offered should imbibe all the factors guiding behaviour of the investor. Awareness and investment may not be perfectly positive in relation but yes awareness and investment are positively related, as an individual who is aware of some investment alternatives has more chances of investing in it to a person who is not even aware of. Capital formation is the key for development of any economy and individual investors have huge potential to fund the different development activities so they should be aware of what products are available in the market and their offerings. Directing investors behaviour in the right direction by considering the various multidimensional factors guiding them can serve the purpose. In light of the above, this paper studies the awareness of investors about various investment alternatives and the factors affecting their investment behaviour, for the purpose descriptive and exploratory research is done with the help of structured questionnaire. The data is of primary nature and 140 samples have been taken for the study. Percentage analysis was used to draw conclusion. The paper concluded that some demographic factors does affect awareness and investments of individuals it also inferred that digital media is playing an important role in creating awareness.

This empirical study investigates the impact of venture capital (VC) on the success rates of startups across various industries. With venture capital playing a pivotal role in the growth and scaling of new ventures, the study aims to explore how VC funding influences startup outcomes in terms of survival, growth, and market competitiveness. Using a dataset of over 1,000 startups from diverse sectors such as technology, healthcare, and consumer goods, the analysis examines key variables including the size of investment, stage of funding, and the role of VC firms in strategic decision-making. The study employs regression analysis and survival models to assess the correlation between VC involvement and startup success metrics, controlling for industry-specific factors. Results indicate that startups with VC backing demonstrate higher survival rates and accelerated growth, particularly in technology and biotech sectors, compared to self-funded or traditionally financed startups. However, the impact of VC varies significantly across industries, with some sectors showing diminishing returns or negligible effects of venture capital investment. The findings contribute to the ongoing discourse on the role of venture capital in entrepreneurial ecosystems, highlighting both its benefits and limitations. The study concludes by suggesting industry-specific strategies for maximizing the advantages of VC funding and emphasizing the importance of aligning investor expertise with startup goals.