Volume 14 | Issue 5 |

 Abstract

The rapid integration of Generative Artificial Intelligence (AI) in higher education has necessitated a paradigm shift in pedagogical strategies, particularly within the Commerce stream where data analysis and automation are becoming industry standards.

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 Keywords

Generative AI, Commerce Education, Faculty Adaptation, Student Engagement, Inclusive Higher Education.

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 Abstract

Inclusive education in the contemporary era is a multifaceted concept that has evolved from the historical segregation of learners to a unified, egalitarian model. Sociologically, education serves as a primary vehicle for social mobility, aiming to bridge gaps across castes and classes. Psychologists opine that education must be a fundamental process that nurtures not only cognitive faculties but also emotional and social development. However, for decades, the Indian education system has remained largely unidimensional, characterized by a "marks-based" culture that disproportionately rewards linguistic and logical-mathematical intelligences. This narrow focus has inadvertently marginalized learners who possess diverse strengths, particularly those who are differently abled or do not fit the traditional academic mould.

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 Keywords

Multiple Intelligences, Howard Gardner, NEP 2020, Inclusive Education, Indian Schooling System, Differentiated Instruction, Holistic Assessment.

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This research paper evaluates the financial performance of Mandya District Central Cooperative Bank (MDCC Bank) before and after the pandemic by comparing the time-series analysis of the financial performance during the years 2015-2025. The study aims to examine structural growth, profitability trend, asset quality, and capital adequacy during pre-pandemic, pandemic, and post-pandemic periods. The study takes the descriptive and comparative research design based on the secondary data collected in the annual reports of the Bank. Trend analysis and phase-wise comparison are used to analyze key financial indicators such as deposits, loans and advances, working capital, gross income, net profit, Net Margin, Yield on Assets, NPA percentage, Recovery rate and Capital Adequacy Ratio (CRAR).

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 Keywords

Cooperative Banks, Financial Performance, COVID-19 Impact, Capital Adequacy, Asset Quality, Time-Series Analysis.

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Foreign Direct Investment (FDI) plays an important role in strengthening financial sectors in developing economies. In India, the insurance industry has gradually opened to foreign participation to attract capital, improve efficiency, and expand insurance coverage. When the sector was liberalized under the Insurance Regulatory and Development Authority Act, 1999, the FDI limit was initially set at 26 percent. This limit was later increased to 49 percent in 2015, 74 percent in 2021, and finally to 100 percent in 2025, marking a major shift in investment policy. This study examines the impact of FDI liberalization on the growth of India's insurance sector using secondary data from 2001 to 2025. Indicators such as insurance penetration, premium growth, and market competition are analysed through regression techniques. The findings show a positive relationship between FDI inflows and sectoral development. Higher foreign investment has improved competition, efficiency, and technological adoption. The study concludes that while 100 percent FDI can accelerate industry growth, effective regulation by the Insurance Regulatory and Development Authority of India remains essential to safeguard policyholders and maintain financial stability.

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 Keywords

Foreign Direct Investment (FDI); Insurance Sector; Insurance Penetration; Financial Sector Reforms; Insurance Market Competition; India; FDI Liberalization

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 Abstract

Artificial Intelligence (AI) is transforming the global business ecosystem, redefining how new ventures are conceptualized, launched, and scaled. In India, where entrepreneurship is viewed as a key driver of economic growth and employment generation, AI presents both unprecedented opportunities and structural challenges. This study adopts a mixed-methods approach combining quantitative survey analysis (n = 400 entrepreneurs and MSMEs) and qualitative interviews (n = 30 stakeholders) to examine the impact of AI on entrepreneurship development (ED) in India. The findings indicate that AI significantly enhances operational efficiency, customer intelligence, market access, and innovation capacity. However, adoption remains uneven due to skill shortages, financial constraints, infrastructure disparities, data limitations, and regulatory uncertainty. The study concludes that while AI can accelerate entrepreneurial growth and competitiveness in India, inclusive adoption requires coordinated interventions in education, policy, and ecosystem development.

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 Keywords

Artificial Intelligence, Entrepreneurship Development, MSMEs, Innovation, Digital Transformation, India

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In Indian tax system there are two types of taxes are there, Direct tax and indirect tax .In that GST (Goods and service tax) comes under indirect tax.GST play very vital role in the economic progression in India. GST was implemented for MSME on July/1/2017 including turnover more than 40 lakhs for goods and 20 lakh for services. After implementation of GST on MSME (Micro, Small, Medium)it brings immense change in the revenue system India.

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 Keywords

Indirect tax, GST, MSME, Input tax credit, Compliance cost, Cascading effect

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In India, Higher educational institutes have traditionally depended on chalk and talk classroom method with restrictive curriculum design and assessment methods. fixed curricula, and conventional assessment methods. However, in digital century, Innovation of digital tools and its transformation like Virtual classrooms, blending learning, LMS, AI-enables teaching and learning tools etc. enhancing accessibility, allowing students from diverse geographical and socio-economic backgrounds to participate in higher education. Innovation in higher education extends beyond teaching and learning to include research, administration, and student support services. Technologies like big data analytics, cloud computing and automation help institutions improve operational efficiency, academic planning, and resource management. The objective of the study is to analyze the positive and negative impacts of Innovation and Digital Revolution in Higher education among the faculty members through survey Method. The research conducted by questioning 50 respondents and have used Independent samples t-test to check the opinion of male and female respondents is same of differ. The findings indicate that innovation and digital transformation are positively perceived by both groups, particularly in enhancing learning accessibility, self-learning opportunities, and institutional collaboration. In conclusion, innovation and digital transformation is essential for the sustainability and competitiveness of higher education institutions.

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 Keywords

Global Collaboration, Digital Infrastructure, Digital Literacy, Social Interaction

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 Abstract

Employability skills have become an essential requirement for graduates in the rapidly evolving and competitive job market. Traditional commerce education emphasizes theoretical knowledge, which may not fully equip students with the practical skills demanded by modern industries. In this context, tailored commerce education has gained importance as an approach that integrates academic learning with industry-relevant competencies. The present study aims to examine the impact of tailored commerce education on the development of employability skills among commerce students. The research adopts an empirical approach based on primary data collected through a structured questionnaire from commerce students in higher education institutions. The study focuses on key employability skills such as communication ability, analytical thinking, digital literacy, problem-solving skills, and professional adaptability. Data collected from the respondents were analysed using appropriate statistical tools to understand the relationship between tailored educational practices and employability skill development.

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 Keywords

Employability Skills, Commerce, Tailored Education, Skill Development, Higher Education.

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 Abstract

The rapid advancement of Artificial Intelligence (AI) is transforming education systems and entrepreneurial ecosystems worldwide. In India, commerce education plays a critical role in preparing students for careers in business, finance, accounting, and entrepreneurship. However, traditional pedagogical approaches often fail to equip learners with the analytical, digital, and innovation-oriented skills required in the modern economy. This paper examines how Artificial Intelligence enhances commerce education and strengthens entrepreneurial skills in the Indian context. It analyses AI-driven learning systems, data analytics tools, automation technologies, and digital platforms that contribute to improved academic outcomes and entrepreneurial capabilities. The study further discusses policy support, implementation challenges, and future prospects. The paper concludes that strategic integration of AI in commerce education can significantly contribute to skill development, innovation, and sustainable economic growth in India.

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 Keywords

Artificial Intelligence, Commerce Education, Entrepreneurial Skills, Digital Economy, Skill Development, India

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 Abstract

Financial inclusion has become a key priority in India's economic policy, particularly for micro and small enterprises that face barriers in accessing formal finance. The Pradhan Mantri Mudra Yojana, launched in 2015, addresses this gap by providing collateral-free loans to non-farm micro-enterprises. This study evaluates PMMY's impact on first-generation entrepreneurs in Karnataka, with a focus on Koppal City, using a mixed-method approach combining secondary data and interviews with 50 beneficiaries. The findings show that PMMY has significantly expanded credit access for women and socially disadvantaged groups. While its tiered loan structure supports entry-level entrepreneurship, progression to higher loan categories is constrained by financial, compliance, and mentoring challenges. Karnataka performs relatively better due to supportive ecosystem factors. Overall, PMMY has enhanced entrepreneurial participation, but sustained growth requires stronger skill development and institutional support systems.

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 Keywords

Financial Inclusion, PMMY, First-Generation Entrepreneurs, MSME, Collateral-Free Credit.

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Creative Commons Attribution 4.0 and The Open Definition