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Archives Volume-12, Issue-2 (July-December)

TABLE OF CONTENTS

Paper Title:
XXXXXXXXXXX
Author Name:
XXXXXXXXXX
Country:
India
Page No.:
1-3
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XXXXXXXXXXX
Author: XXXXXXXXXX

This paper is rejected.

Paper Title:
ACCELERATING SDG 9 IN INDIA (2014–2024): INNOVATION, INDUSTRY, AND INFRASTRUCTURE FOR INCLUSIVE DEVELOPMENT
Author Name:
Rahul Chaudhary, Devendra Kumar Dixit
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16436096
Page No.:
4-14
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ACCELERATING SDG 9 IN INDIA (2014–2024): INNOVATION, INDUSTRY, AND INFRASTRUCTURE FOR INCLUSIVE DEVELOPMENT
Author: Rahul Chaudhary, Devendra Kumar Dixit

This study critically evaluates India's progress toward SDG 9 over the decade 2014–2024, with a focus on fostering resilient infrastructure, inclusive and sustainable industrialization, and innovation capacity. Using secondary data from national indices, policy documents, and academic sources, the research analyzes trends across key indicators—such as rural road connectivity, manufacturing value added, and state-level innovation performance. The findings reveal significant disparities: while states like Karnataka, Gujarat, and Tamil Nadu lead in infrastructure readiness and innovation, others such as Bihar, Jharkhand, and Assam lag behind, constrained by structural deficits in access, investment, and institutional capacity.
The study further examines the impact of flagship programs like Make in India, Startup India, Digital India, and the National Infrastructure Pipeline, highlighting their uneven reach and regional concentration. Cross-SDG linkages are explored, particularly with SDGs 4, 8, and 11, emphasizing the systemic nature of inclusive industrial development. Ultimately, the paper argues that achieving SDG 9’s objectives requires decentralized policy interventions, state-specific planning, and a strong focus on equity and regional inclusion. Without these, national progress risks masking deep-seated subnational disparities that could undermine long-term development goals.

Paper Title:
EMPOWERMENT AMONGST WOMEN- A STEP TOWARDS DEVELOPMENT
Author Name:
Harpreet Kaur
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16568628
Page No.:
15-22
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EMPOWERMENT AMONGST WOMEN- A STEP TOWARDS DEVELOPMENT
Author: Harpreet Kaur

ABSTRACT
Empowerment is an act of giving power. Thus women‟s empowerment is the act of
empowering women i.e, to give them the power or authority. Empowerment is an active
multi-dimensional process that enables women to realize their full identity and powers in all
spheres of life. Empowerment is a process, which helps people to gain control of their lives
through raising awareness, taking action and working in order to exercise greater control.
Women Empowerment means Political Rights, Social Rights, Judicial Strength, Economic
stability, and all other rights should be given in an equal manner to women with respect to
men. Most countries today consider gender equality and women‟s empowerment to be
essential for the development and well-being of families, communities, and nations. No
nation, society, and family can flourish and be happy if fifty percent of its population, i.e.
women and girls, are not respected, free and happy.
Key Words: Awareness, Beti, Development, Empowerment, Exploitation, Legal, Stability

Paper Title:
AWARENESS LEVEL TOWARDS FORENSIC ACCOUNTING TECHNIQUES AND ADVANCED AUDITING TECHNOLOGIES AMONG ACCOUNTING PRACTITIONER AND PROFESSIONALS- AN EXPLORATORY STUDY
Author Name:
Rakhi Mann, Manoj Kumar
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16601888
Page No.:
23-33
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AWARENESS LEVEL TOWARDS FORENSIC ACCOUNTING TECHNIQUES AND ADVANCED AUDITING TECHNOLOGIES AMONG ACCOUNTING PRACTITIONER AND PROFESSIONALS- AN EXPLORATORY STUDY
Author: Rakhi Mann, Manoj Kumar

ABSTRACT
Financial irregularities have become an increasingly prevalent issue in the business
landscape, particularly in India, where they pose serious threats to investor confidence,
stakeholder trust, and public perception. These irregularities take multiple forms, each with
its own methods and consequences. To combat such challenges, organizations are turning to
Business Forensics and Advanced Audit Technologies, which play a crucial role in accurately
detecting, preventing, and addressing financial misconduct. This study explored eight critical
dimensions—Auditability, Modernization, Capability, Efficiency, Evolution, Technological
Integration, Enablement, and Convergence. Utilizing a Multi-Stage Sampling approach, data
was collected from 400 accounting professionals and practitioners based in the Delhi NCR
region. The findings indicated that all eight dimensions were statistically significant, with pvalues of 0.00 at the 0.01 level of significance, reflecting strong agreement among
participants.
Keywords: [Financial Irregularities, Auditability, Modernization, Capability, Efficiency,
Evolution, Technological Integration, Enablement, and Convergence & Accounting
Practioners & Professionals]

Paper Title:
EVOLVING EMPLOYMENT PATTERNS IN RURAL HARYANA: A COMPARATIVE ANALYSIS OF AGRICULTURAL AND NONAGRICULTURAL ACTIVITIES
Author Name:
Naveen Sharma
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16725498
Page No.:
34-43
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EVOLVING EMPLOYMENT PATTERNS IN RURAL HARYANA: A COMPARATIVE ANALYSIS OF AGRICULTURAL AND NONAGRICULTURAL ACTIVITIES
Author: Naveen Sharma

ABSTRACT
This study examines the changing employment landscape in rural Haryana, using unit-level
data from the Periodic Labour Force Surveys (PLFS) of 2017-18 and 2022-23. It provides a
comparative analysis of agricultural and non-agricultural employment patterns across
religious groups, social categories, and consumption brackets. The findings highlight a
decline in casual agricultural labour and a marginal shift towards self-employment,
particularly among higher-income and dominant social groups. Conversely, marginalized
communities remain more dependent on informal and unstable non-farm jobs. The paper
underscores the increasing diversification of income sources and the growing share of regular
wage/salary earners, reflecting broader socio-economic transformations. These trends have
significant implications for rural employment policy and targeted interventions in the state.
Keywords: Rural Employment Patterns, Agricultural and Non-Farm Sector, Social and
Religious Disparities, PLFS Data Analysis, Employment Diversification in Haryana

Paper Title:
IMPACT OF ONLINE REVIEW CHARACTERISTICS ON GEN Z CONSUMER’S PURCHASE INTENTION: THE MEDIATING ROLE OF TRUST
Author Name:
Yashu Garg, Navpreet Kaur & Krishan Gopal
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16900545
Page No.:
44-49
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IMPACT OF ONLINE REVIEW CHARACTERISTICS ON GEN Z CONSUMER’S PURCHASE INTENTION: THE MEDIATING ROLE OF TRUST
Author: Yashu Garg, Navpreet Kaur & Krishan Gopal

ABSTRACT
This study explores the impact of online review characteristics on the purchase intention of
Generation Z consumers, with trust examined as a mediating factor. Data was collected from
250 Gen Z respondents across major cities in Punjab, including Amritsar, Jalandhar, and
Ludhiana. Using structural equation modeling, the study reveals that the usefulness of online
reviews significantly shapes both trust and purchase decisions, while review valence and
credibility show limited direct influence. Trust emerges as a key mediator, highlighting its
crucial role in converting online review perceptions into consumer action. The findings offer
practical insights for marketers and e-commerce platforms aiming to engage Gen Z more
effectively.
Keywords: Online Reviews, Generation Z, Purchase Intention, Trust, SEM

Paper Title:
DIGITAL HEALTH SOLUTIONS FOR IMPROVING HEALTHCARE ACCESS AND DELIVERY IN RURAL AREAS
Author Name:
Shipra Damir & Khushboo Sharma
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16916993
Page No.:
50-61
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DIGITAL HEALTH SOLUTIONS FOR IMPROVING HEALTHCARE ACCESS AND DELIVERY IN RURAL AREAS
Author: Shipra Damir & Khushboo Sharma

ABSTRACT
In the contemporary era, digital health solutions have emerged as a transformative force in
the healthcare sector, particularly in rural areas where access to quality medical services
remains a critical challenge (Sharma, 2021). The integration of digital health technologies,
including telemedicine, mobile health (mHealth), electronic health records (EHRs), and
artificial intelligence-driven diagnostics, has significantly enhanced healthcare accessibility,
affordability, and efficiency (Patel & Gupta, 2022). This research paper explores the role of
digital health solutions in improving healthcare access and delivery in rural settings,
analyzing both the opportunities and challenges associated with their implementation (Jones
et al., 2020).
Keywords: Digital Health, Telemedicine, Rural Healthcare, M-Health, Artificial Intelligence
in Healthcare

Paper Title:
A PAPER ON THE ECONOMETRIC ANALYSIS OF CRUDE OIL PRICE MOVEMENTS AND THEIR EFFECTS ON INDIA'S KEY MACROECONOMIC INDICATORS
Author Name:
Meenakshi Rani & Gurjot Kaur
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16941735
Page No.:
62-70
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A PAPER ON THE ECONOMETRIC ANALYSIS OF CRUDE OIL PRICE MOVEMENTS AND THEIR EFFECTS ON INDIA'S KEY MACROECONOMIC INDICATORS
Author: Meenakshi Rani & Gurjot Kaur

ABSTRACT
This research explores how Brent Crude Oil prices influence significant Indian
macroeconomic variables such as the exchange rate (₹/USD), Sensex, Nifty 50, and
Consumer Price Index (CPI %), based on monthly data covering the years 2015-2024. The
study seeks to analyze the sensitivity of these variables to changes in global crude oil prices.
Secondary data was obtained from publicly accessible websites like Yahoo Finance,
Investing.com, and the Ministry of Statistics and Programme Implementation (MOSPI).
Analytical techniques like correlation analysis, trend charts, and linear regression were
utilized with Microsoft Excel. The findings indicate that crude oil prices statistically
significantly and positively affect both the exchange rate and stock market indices. A high
positive correlation and large regression coefficients indicate that an increase in crude prices
helps in rupee depreciation and has a positive relationship with increases in Sensex and Nifty
50 values. Yet, the effect of the price of crude oil on CPI-based inflation proves to be small
and statistically insignificant and, therefore, reflects that Indian inflation is more a function of
domestic economic forces rather than external movements in the price of oil. These results
provide greater clarity on the mechanisms by which commodity price shocks in international
markets pass through to domestic financial markets and provide guidance for policymakers
and investors operating in oil-sensitive economies such as India.
Keywords - Crude Oil Prices, Exchange Rate, Sensex, Nifty 50, CPI Inflation, Indian
Economy

Paper Title:
STATUS OF EDUCATION IN PUNJAB
Author Name:
Harpreet Kaur
Country:
India
DOI:
https://doi.org/10.5281/zenodo.16980833
Page No.:
71-76
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STATUS OF EDUCATION IN PUNJAB
Author: Harpreet Kaur

ABSTRACT
Education is one of the critical inputs in economic development and crucial factor in the
creation of a civil society. It develops the capability of citizens of a country through schooling
for the purpose of diffusion of knowledge and various skills. Highly skilled and trained
human beings are definitely more productive than illiterate and unskilled persons. They have
the capacity to better organize their social and economic environment and resources.
Therefore, having greater productivity, the education is not only a vehicle of upward social
and economic mobility of individuals but of the society as a whole. In fact, education has
enormous amount of private and social returns.
KEY WORDS: Education, Constitution, Government, Primary, Provisions, Status.

Paper Title:
AN ANALYTICAL EXAMINATION OF DELIVERING HIGH-QUALITY, INCLUSIVE, AND EQUITABLE EDUCATION WHILE CREATING CHANCES FOR LIFELONG LEARNING ACCESSIBLE TO ALL
Author Name:
Alok Kumar
Country:
India
DOI:
https://doi.org/10.5281/zenodo.17097789
Page No.:
77-82
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AN ANALYTICAL EXAMINATION OF DELIVERING HIGH-QUALITY, INCLUSIVE, AND EQUITABLE EDUCATION WHILE CREATING CHANCES FOR LIFELONG LEARNING ACCESSIBLE TO ALL
Author: Alok Kumar

ABSTRAT
Goal 4—sustainable development—is recognized as a separate aim. Given the severe impact
of COVID-19 on the sector, leading to educational setbacks in four out of the five examined
countries, it is no longer feasible to advance towards high-quality education at the previous
slow rate. By 2030, both high-quality postsecondary education and elementary and secondary
education should be accessible for all boys and girls at no cost. It is essential to eliminate
gender and economic inequalities and to ensure fair access to affordable vocational training.
Many other Sustainable Development Goals (S.D.G.s) depend on education for their
achievement. Individuals can break free from the cycle of poverty when they receive a
quality education. Education is a key factor in achieving gender equality and reducing
inequality. Moreover, it enhances and extends the quality of life for everyone. Beyond
fostering individual acceptance, education also plays a role in building more peaceful
communities. To achieve Goal 4, it is crucial to prioritize education funding at the national
level. Implementing strategies such as guaranteeing free public education, expanding the
teacher workforce, enhancing the fundamental infrastructure of schools, and embracing
digital transformation are also vital.
Keywords: digital transformation, high-quality education, and sustainable development
goals.

Paper Title:
भारत में कॉरपोरेट क्षेत्र में दीर्घ कालिक वित्तपोषण के स्रोत और उनका तुलनात्मक अध्ययन
Author Name:
पीयूष कुमार गुप्ता
Country:
India
DOI:
https://doi.org/10.5281/zenodo.17112645
Page No.:
83-98
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भारत में कॉरपोरेट क्षेत्र में दीर्घ कालिक वित्तपोषण के स्रोत और उनका तुलनात्मक अध्ययन
Author: पीयूष कुमार गुप्ता

शोध सार
यह शोध "भारत में कॉरपोरेट क्षेत्र में दीर्घकालिक वित्तपोषण के स्रोत और उनका तुलनात्मक अध्ययन" पर आधारित है। अध्ययन का मुख्य उद्देश्य भारतीय कॉरपोरेट क्षेत्र में उपलब्ध दीर्घकालिक वित्तपोषण के विभिन्न स्रोतों की पहचान करना, उनकी लागत, लाभ, सीमाएँ और व्यवहारिक उपयोगिता का तुलनात्मक विश्लेषण करना है। इसमें आंतरिक स्रोतों जैसे रिटेन्ड अर्निंग्स और रिज़र्व्स से लेकर बाहरी स्रोतों जैसे इक्विटी शेयर, प्रेफरेंस शेयर, डिबेंचर्स, टर्म लोन, विदेशी निवेश (FDI, ECB, ADR, GDR) तथा वेंचर कैपिटल और प्राइवेट इक्विटी तक की भूमिका का अध्ययन किया गया। शोध में वित्तीय अनुपात विश्लेषण, तुलनात्मक अध्ययन तथा सांख्यिकीय उपकरणों (जैसे सहसंबंध व प्रतिगमन विश्लेषण) का प्रयोग कर निष्कर्ष निकाले गए। परिणामों से स्पष्ट होता है कि भारतीय कंपनियाँ वित्तीय स्थिरता हेतु आंतरिक स्रोतों को प्राथमिकता देती हैं, किन्तु बड़े प्रोजेक्ट्स और वैश्विक प्रतिस्पर्धा हेतु बाहरी व विदेशी निवेश की ओर भी अग्रसर हो रही हैं। पूंजी बाजार एवं बैंकिंग प्रणाली की जटिलताएँ, उच्च पूंजी लागत और नियामक ढाँचे की चुनौतियाँ अभी भी बाधक बनी हुई हैं। अध्ययन इस बात पर बल देता है कि वित्तपोषण प्रणाली में सुधार, MSMEs व स्टार्टअप्स हेतु विशेष विकल्प और ग्रीन फाइनेंस जैसे दीर्घकालिक मॉडल अपनाकर भारतीय कॉरपोरेट क्षेत्र की वित्तीय क्षमता और सतत विकास को सुदृढ़ किया जा सकता है।
कुंजी शब्द : दीर्घकालिक वित्तपोषण, भारतीय कॉरपोरेट क्षेत्र, इक्विटी शेयर, डिबेंचर्स, विदेशी निवेश, बैंक ऋण, वेंचर कैपिटल, पूंजी लागत, तुलनात्मक अध्ययन, ग्रीन फाइनेंस।

Paper Title:
CHALLENGES AND PROSPECTS OF MICRO, SMALL AND MEDIUM ENTERPRISE (MSMEs)
Author Name:
Deepa Iranna Itagi
Country:
India
DOI:
https://doi.org/10.5281/zenodo.17139711
Page No.:
99-103
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CHALLENGES AND PROSPECTS OF MICRO, SMALL AND MEDIUM ENTERPRISE (MSMEs)
Author: Deepa Iranna Itagi

ABSTRACT:
The foundation of the Indian industry is made up of Micro, Small, and Medium-Sized
Enterprises (MSME), which act as a catalyst for economic change by generating employment
possibilities and inspiring low-skilled individuals to engage in entrepreneurial activities. It
has spread to both urban and rural areas. The economical development of the country is
significantly influenced by MSME's. Their inventive, efficient, flexible, and productive
entrepreneurial attitude also makes a substantial contribution to the expansion of the
economy. The MSME sector, which accounts for a significant amount of the country's
manufacturing output, is responsible for most of the country's industrial production and
exports, employment growth, and job creation. Understanding MSMEs' performance and
growth, as well as their difficulties and opportunities, is the primary goal of this study. It also
aims to comprehend how MSMEs contribute to India's economic development. The findings
of this investigation largely support the general consensus. The concepts and
recommendations from the study can enhance entrepreneurial ability.
Keywords: MSMEs, Entrepreneurial, Economic Development, MSMEs Act

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