Volume 13 | Issue 5 |

 Abstract

This research looks at how accounting practices influence corporate Social responsibility (CSR) relating to Tata Motors, one of the leading car manufacturers in India. The role of accounting in CSR has in recent times received greater attention as many companies need to be more and more transparent regarding their environment, social, and governance (ESG) activities. The study aims to create a case by linking the accounting practices with the quality of the firm's CSR reporting through an analysis of secondary data from Tata Motors by drawing from its Annual Reports, sustainability disclosures, and other financial documents. The study will investigate some accounting practices, elements of financial information, accounting standards, and reporting practices that accountants use in making reports for interface with CSR reporting practices in enhanced quality and clarity, and how far these efforts coincide with company long-term strategy objectives. With qualitative methods, this paper analyzes the role of accounting in accurate CSR reporting, enhancing corporate accountability, and contributing to the development of sustainable business practices by using secondary data.

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 Keywords

Accounting Practices, Corporate Social Responsibility (CSR), CSR Reporting, CSR Performance, Sustainability, Tata Motors.

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The purpose of this article is to demonstrate the growing significance of soft skills in an ever- evolving environment. A study was conducted to explore and contrast the perceptions of students and employers about the significance of soft skills across India. Results indicate that 86% of respondents say there has been a greater focus on soft skills in the past 5-10 years and that firms place more importance on soft skills than students/graduates. Additionally, significant differences have also been found in the ranking of the 10 soft skills covered in this paper, which reflect varying levels of prioritization. This paper recommends that firms and Institutions of Higher Learning (HEIs) must collaborate not only to raise students' consciousness towards recognizing the significance of soft skills but also to encourage them to take personal responsibility to develop and obtain these vital skills in order to regularly adjust themselves to the changing job market as well as enhance their employability.

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Soft Skills Frameworks, Employability, Impact of Technology, Human Resources Development

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Corporate Social Responsibility (CSR) has become a defining aspect of contemporary corporate strategy as it marks the growing trend toward linking business activity with larger societal goals. CSR includes a vast range of topical themes, among which education has taken on an especially prominent position as it underpins sustainable development, diminishes social inequalities, and helps bring about equitable society. Companies are increasingly investing in educational programs as a strategic instrument for the mitigation of structural inequities, increasing inclusivity, and building socio-economic resilience. This paper attempts to critically discuss the complex interface between CSR and educational development by exploring the company motivations, modality of implementation, and multi-levelled effects of such interventions. Based on conceptual foundations like stakeholder theory and the Sustainable Development Goals (SDGs), the research questions the normative and strategic requirements that frame corporate involvement in education. The research critically examines the qualitative and quantitative results connected with CSR-motivated education initiatives, such as increased access to education, the deployment of digital infrastructures, and professional development of educational staff. To support its theory, the paper integrates illustrative case studies of multinational companies that have been able to integrate educational progress into their CSR initiatives successfully. These examples shed light on the potential of corporate interventions in bringing about positive change, especially in socio-economically deprived and resource-limited settings. Concurrently, the research presents a critical examination of the shortcomings that limit the effectiveness of CSR in education, such as the sustainability of programs, disjointed stakeholder coordination, and the lack of solid impact assessment approaches. The paper ends with formulating strategic suggestions to improve the efficacy of educational CSR. These are encouraging long-term stakeholder involvement, encouraging cross-sector collaboration, aligning with national policy priorities, and internalizing participatory practices that integrate community voices. Through this, the study helps respond to the growing intellectual literature on corporate responsibility, strategic philanthropy, and sustainable development in the educational sector.

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 Keywords

Corporate Social Responsibility, Educational Development, Community Empowerment, Sustainable Development

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Microfinance has emerged as a crucial tool for financial inclusion, providing credit and banking services to the underserved population in India. This research study reviews the Indian microfinance sector during 2023-24, analysing key trends, challenges, and policy implications. The research study highlights the expansion of the Self-Help Group Bank Linkage Programme (SHG-BLP), which now covers 144.22 lakh SHGs and 17.75 crore families, with a 44% increase in loan disbursement. However, regional disparities persist, with saturation in southern states and rapid growth in the North-Eastern and Central Regions. The research study also examines the role of commercial banks, RRBs, and cooperative banks in SHG financing, noting that commercial banks account for the largest share (68%) of loan disbursement. Additionally, the decline in NPAs from 2.79% to 2.05% indicates improved repayment discipline. The integration of fintech and AI-driven lending has enhanced accessibility, yet challenges such as high interest rates, over-indebtedness, and financial literacy gaps remain. The findings suggest that policymakers should focus on regional balance, borrower protection, and digital financial education to ensure the sustainable growth of microfinance in India. This study provides valuable insights for financial institutions, regulators, and policymakers to strengthen microfinance's role in poverty alleviation and economic development.

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Microfinance, Self-help groups (SHG's), Financial Inclusion

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India's libraries and research institutes hold a rich repository of rare Arabic manuscripts that testify to centuries of intellectual, religious, scientific, and cultural exchange between the Indian subcontinent and the broader Islamic world. These manuscripts -- ranging from theological treatises, medical works, and historical chronicles to poetry and philosophical texts -- are preserved in institutions such as Khuda Bakhsh Oriental Public Library (Patna), Rampur Raza Library (Uttar Pradesh), and others. Recent efforts -- including digitization projects in regions like Malabar -- are reviving interest in these manuscripts and protecting them from deterioration. This study aims to examine the status, conservation practices, and accessibility of such manuscripts, highlighting their value as cultural and scholarly heritage. By documenting preservation challenges and emerging strategies, the paper argues for a robust heritage preservation policy to maintain and make accessible these rare Arabic works for future generations and researchers worldwide.

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Arabic Manuscripts, Cultural Exchange, Heritage Preservation, worldwide etc

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 Abstract

Etihasik Roop Se Pushtako Ke Sarakshan Me Bojpatra Ki Bhumika

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Etihasik Roop Se Pushtako Ke Sarakshan Me Bojpatra Ki Bhumika

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Spectrophotometric method have been employed for the study of 1:1Fe(III)-5-Sulphosalicylicylate Complex in the mixed solvent of different percentage of methanol-water mixed solvent (Methanol-water mixture - 5%, 10%, 15%, 20% and 25%) at RTP (298.15K). The stability constant and molar absorptivity coefficients of the Ligand to Metal charge transfer complex (LMCT) formed by Fe(III) and 5-Sulphosalicylate ion (5-SSA) were determined, simultaneously using a novel graphical computational method developed in our Electrochemical sensor laboratory. The changing trends in these parameters are correlated with the various molecular and intermolecular factors affecting it such as hydrogen bonding, charge transfer interaction, dipole-dipole interaction, Di electricity and Van der Waals interaction etc.

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1:1Fe(III)-5-Sulphosalicylate complex, stability constant, molar absorptivity coefficients, molecular and intermolecular factors, mixed solvent system, Novel Graphical Computational method.

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This study explores the role of emotional intelligence (EI) and scientific aptitude in predicting academic achievement among secondary school students. Academic performance is influenced not only by cognitive abilities but also by emotional and psychological factors, making it essential to understand how EI and scientific reasoning contribute to learning outcomes. The research employed a quantitative, correlational design with a sample of 200 secondary school students selected through stratified random sampling. Emotional intelligence was assessed using the Schutte Emotional Intelligence Scale, while scientific aptitude was measured through a standardized Scientific Aptitude Test. Academic achievement was determined based on students' recent examination scores. Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis to examine relationships and predictive power. Findings revealed that both emotional intelligence and scientific aptitude are significantly positively correlated with academic achievement. Moreover, together they serve as significant predictors of students' performance, highlighting the combined influence of cognitive and emotional factors on learning. These results underscore the importance of incorporating emotional skill development and scientific reasoning enhancement in educational programs. The study provides valuable insights for educators, policymakers, and curriculum designers seeking to improve student outcomes through holistic development.

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Emotional Intelligence, Scientific Aptitude, Academic Achievement, Secondary School Students, Predictive Study

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Relevance of Pandit Deendayal Upadhyay's "Philosophical Thought - Nation" in the present context

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Relevance of Pandit Deendayal Upadhyay's "Philosophical Thought - Nation" in the present context

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Creative Commons Attribution 4.0 and The Open Definition

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Translations have been a crucial exercise since their inception and have acted as a powerful tool in enriching, propagating, and preserving the literary canon on the global platform. In Jainism, translations have not only been a linguistic practice but has been a living practice that has continuously revived, revitalized and reshaped the canonical structure. This paper briefly places translations in the Indian context and discusses its need, history and evolution in the multilingual Indian landscape. This paper critically traces the Jaina tradition of multilingualism, translations, and adaptations and sheds light on various stages of the evolution of translations throughout the process of its canon-building, including the oral literature phase, transition to the written form, Sa?sk?taization, vernacularization, and modernization of literary texts. It situates translations as a reviving force in the larger corpora of literature and analyses it role as a performative and communal act essential and relevant for the survival of ancient texts. The paper substantiates the point of view that translations invigorate doctrinal, literary and philosophical landscape and upgrade the source texts to suit the needs of the contemporary readers- hence, acting as a dynamic, revitalizing practice.

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Adaptations, Jainism, Multilingualism, Translations, Traditional texts, Revival of Literary Canon.

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Creative Commons Attribution 4.0 and The Open Definition