ABSTRACT: Every organization has a story of aspiration, tenacity, and creativity. These little
businesses are powerful in their own right because of all of this. The ways in which these
Micro, Small, and Medium-Sized Enterprises (MSMEs) foster their passion, provide
employment, and propel growth are astounding. MSMEs and entrepreneurship are crucial
drivers of economic growth, contributing significantly to GDP, job creation, and innovation.
While the MSME sector faces obstacles like restricted access to capital and markets, a
conclusion on the subject emphasizes that improving market access, formalization, and
sustainable practices, as well as strengthening policy interventions, are essential to maximizing
the sector's potential and guaranteeing long-term economic growth and national
competitiveness..
KEYWORDS: MSME, Entrepreneurship, Employment generation, Economic growth

Abstract
Cyber security in financial services has become a critical priority due to the increasing reliance
on digital platforms, online transactions, and interconnected banking systems. The sector faces
sophisticated threats such as phishing attacks, ransomware, insider threats, and large-scale data
breaches that can compromise sensitive customer information and disrupt operations. This paper
explores the evolving landscape of cyber threats in financial institutions, the regulatory
frameworks governing data protection, and the implementation of robust security measures such
as multi-factor authentication, encryption, real-time monitoring, and AI-driven threat detection..
By integrating advanced technologies with strong governance and compliance strategies,
financial organizations can safeguard customer trust, maintain service continuity, and ensure
regulatory adherence in an increasingly hostile cyber environment.
Keywords: Cyber Security, Digital platforms, Cyber Security measures etc.,

GST implementation in India is very challenging as India is a developing country which needs
to focus on developing SMEs, but due to GST implementation, majority of small industries are facing
the problem of overhead costs, excessive time and waste of labor and materials, no performance
monitoring, unstable cash flow and lack of planning especially for uncertain times and compliance with
GST in India has seen a huge improvement since 2017. Though there are benefits under GST, Many
Micro and Small enterprises are facing issues like ambiguity, lack of training to handle GST procedure
etc, their awareness level towards GST is also low. This paper aims to study the impact of GST on
Micro and Small enterprises. This paper also analyzes the awareness, satisfaction and Challenges by
GST.
Keywords: GST, MSE, Awareness, Impact, Satisfaction etc.,

GST is an Indirect Tax which has replaced many Indirect Taxes in India. The Goods and Service
Tax Act was passed in the Parliament on 29th March 2017. The Act came into effect on 1st July 2017;
Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on
every value addition. Under the GST regime, the tax is levied at every point of sale. In the case of intra-state
sales, Central GST and State GST are charged. Inter-state sales are chargeable to Integrated GST. This
paper explores few fundamental concepts in GST such as Registration, Exemption, Time of supply, GST
returns etc., practiced by tax payers for the payment of GST.

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ABSTRACT
Goods and Services Tax (GST) was established with the objective to minimize the burden on
all stakeholders in the economy. This study attempted to empirically examine the influence of attitude
and Satisfaction level on the Acceptance level of Consumers who are the vital stakeholders of GST.
Because they bear the burden of taxes indirectly and contribute to revenue. GST came as a game
changer to overcome the issues of earlier tax systems and provide many benefits to consumers. The
paper studiesconsumers’ perception, level of awareness, and satisfaction about GST. To achieve the
objectives of the study Kaiser –Mayer-Olkin (KMO) and Bartlett’s tests have been used to test the
significance of samples.
Key words: GST, Consumer Awareness, Perceptions, Satisfaction and Consumer Education

Abstract
Goods and Service Tax (GST) is a single tax on the supply of goods and services. The statutory
tax rates under GST came into effect from 1st July, 2017 which replaced all other applicable indirect taxes.
In India, the maximum population is of the middle class and lower middle class where people either belong
to service class or they depend on agriculture for their living . people are still struggling to understand
what actually GST is all about. Consumers are the king for a business and play a vital role in any economy,
it is primary concern to know the effect of GST on consumers. The study aims to analyze the impact of
GST on Consumers.
Different tax experts and economists have given their opinion on the long term benefits of goods and
services tax for India. Thus, there is a need to study the impact of GST on consumer regarding the GST
in India.
Key words: GST, Consumers, Impact of GST

GST is an Indirect Tax which has replaced many Indirect Taxes in India. The Goods and Service Tax Act was passed
in the Parliament on 29th March 2017. The Act came into effect on 1st July 2017; Goods & Services Tax Law in India
is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. Under the GST regime,
the tax is levied at every point of sale. This paper aims to under the awareness level of micro enterprises about GST. In
order to find out the awareness level of GST among micro enterprises by using non random sampling technique in which
50 respondents of micro entrepreneurs were selected at Tirupattur District for the study. The paper had tried to attempt
the actual impact of GST and suggestive measures have also been provided at the end of study. It was concluded that the
impact of GST on Micro enterprises can go both in positive and negative way.

Abstract
All organizations are composed of individuals. The organizational performance is largely affected by the way individuals behave at work. Individuals with different personality and perception behave differently in the similar and different situations pose the need for mangers to understand individual/ human behavior at work to extract the best and maximum contribution from them. This indicates the importance of understanding the two fundamental factors of personality and perception. Personality and perception lies at the base of every human behaviour. There can be no behavior without personality and perception. This study analyzes the various aspects of personality and perception which has direct implication for human behaviour.
Key words: Personality, Perception, Human behavior.

ABSTRACT
Industrialization including transportation, globalization, multinational corporations, and outsourcing are all having a major impact on the international trade system. Increasing international trade is crucial to the continuance of globalization. Without international trade, nations would be limited to the goods and services produced within their own borders. International trade is, in principle, not different from domestic trade as the motivation and the behavior of parties involved in a trade do not change fundamentally regardless of whether trade is across a border or not. The main difference is that international trade is typically more costly than domestic trade. The study focuses on impact of GST on international trade. India’s transition away from agriculture will require productive opportunities for workers and firms in manufacturing and services. If the economy evolves as is hoped, the GST council can rest easy over its revenue concerns—a policy reform of this magnitude and reach will surely deliver the necessary growth and, quite likely, a good bit more. This study focuses on the changes after the implementation of the GST, in the business structure of India and some significant changes on the impact of international trade (import-export) of goods through the change in the computation of the basic customs duty. This might bring forth a possibility of the withdrawal of various tax exemptions and amendments to the terms if the FTP (Foreign Trade Policy).

Abstract
"Social marketing" is sometimes seen only as using standard commercial marketing practices to achieve non-commercial goals. Recent years have also witnessed a broader focus in social marketing beyond the influences on and changing individual behaviour, to socio-cultural and structural influences on social issues. Consequently, social marketing scholars are beginning to advocate for a broader definition of social marketing, beyond behavioural change, which is equally concerned with the effects (efficiency and effectiveness) and the process (equity, fairness and sustainability) of social marketing programs. The purpose of this paper is to build understanding of the concept of social enterprise in the social marketing community and to report on understanding the perceptions and practices of marketing within social enterprises. This addresses a significant gap in the current literature base and also provides insights for social marketers seeking to pursue social change initiatives through social enterprise. This study exposes the strategic marketing practices used by social enterprises are shaped by moral, pragmatic and cognitive legitimacy influences stemming from imperatives to achieve congruence with institutional norms and also the challenges social enterprises face in developing strategic marketing activities that address business needs, while balancing stakeholder interests linked to the social missions of such organizations.

Keywords: Socio-cultural and structural, moral, pragmatic and cognitive legitimacy.

Abstract
Entrepreneurship is an important factor of industrial development of a country. It is the primary trait of an entrepreneur. Entrepreneurship is the dynamic process of creating incremental wealth. This wealth is created by individuals who assume the major risks in terms of equity, time and career commitment of providing value for some product or service. In practice, entrepreneurship changes the direction of national economies, industries or markets. It initiates new products and develop organizations and means of production to make them marketable. We have to look at fostering a legion of women entrepreneurs, who can make significant qualitative changes in the economic landscapes of the countries,” There is a great need to educate women entrepreneur for the nation’s development and overall growth of the economy. Presently not only are women generating employment for themselves in the organized and unorganized sector, they are also providing employment to others. Government should provide the essential planning for the development. Government should encourage promoting women’s economic empowerment which will be driving force behind the economic growth and the fight against Poverty. Corporations also are now gearing up for the management of home grown women entrepreneurs with creative scheme which will prove sustainable for the benefit of women empowerment. Women who try to enter an industry, either in managerial or in entrepreneurial role are generally exposed to various environmental constraints. Starting and operating business involves considerable risk and effort on the part of the entrepreneur, particularly in the light of highest failure rate. Perhaps, this rate is even higher in the case of women entrepreneurs who have to face not only the usual business problems but also their family problems. This not only limits the scope of their contribution to the industrialization process, but also undermines the productive utilization of an available human resource, that is most needed in our country. The researcher has used questionnaire for data collection. Primary and secondary data were used.
Key words: Women Entrepreneurs, Sustainable Benefit, Educational Institutions, Empowermen

ABSTRACT

Marketing research is the systematic gathering, recording, and analysis of data about issues relating to marketing products and services. The goal of marketing research is to identify and assess how changing elements of the marketing mix impacts customer behavior. An image evoked by exposure to a named brand is known as brand image. Brand image t defines a company�s philosophies. A brand needs more than identity; it needs a personality a unique set of associations in the minds of customers concerning what a brand stands for. The image surrounding a company's brand is the principal source of its competitive advantage and is therefore a valuable strategic asset. Brand image not only distinguishes their brand from the competitors', but distinguishes it in a memorable and positive manner Consumers are the king for the business. It is an obligation for an organization to satisfy them by offering quality products with reasonable price rather than focusing on profits. Consumer tastes and preferences changes according to the changing environment such as prestige, technological changes, societal changes etc.. They also seek brand, quality, quantity and changes in price colour, fragrance changes etc.. accordingly. Data were collected through questionnaire. The sample size is 150 respondents. Researcher used primary and secondary data for data collection..

MNCs are such companies or institutions that meet out the services and the productions to many countries and there institutions. They serve the customers and the institution best and simultaneously the magnetic chemistry between the country and the foreign MNCs has shown some fruitful results too. Off late the scope of international's performance in India has widened and these influxes in the flourishing on the varied scope are due to the talent and the cost factor that brings the MNCs here. MNCs are the one among main sources of Indian econmy as it attracts more foreign exchange. It provides ample opportunity for the growth of Indian economy. Data were obtained using secondary data. Multinational companies are the organizations or enterprises that manage production or offer services in more than one country. And India has been the home to a number of Multinational companies. In fact, since the financial liberalization in 1991, the number of multinational companies in India has increased noticeably (Raj Kumar,
2008). Globalisation and development of the new market economy in the last decade have brought the global multinationals and investment houses to India for competing in the domestic and international markets. As many as 90 percent of the Fortune 500 companies now have explicit CSR initiatives

Abstract
India’s economy is steadily growing, and its growth has remained stable over the last
few years. The government’s various schemes have initiated MSMEs’ growth, creating huge
employment opportunities for the country. Despite the many challenges that the sector faces,
it has successfully evolved over the years. It is now gaining more popularity and support from
the people and the government than ever before. The sector has also been recognized globally
and is a major driver for poverty alleviation and improved societal lifestyle. The micro, small,
and medium enterprises’ extraordinary growth opportunities are the key to the country’s
overall development.
Keywords: MSEs. Indian economy, challenges and opportunities..

Abstract
The GST is basically an indirect tax that brings most of the taxes imposed on most goods and
services, on manufacture, sale and consumption of goods and services, under a single domain
at the national level. In the present system, taxes are levied separately on goods and services.
More than 160 countries in the world have implemented GST so far. This paper attempts to
study the GST, advantages, features, and challenges of GST implementation.
Key words: Tax, indirect tax, Goods and services tax (GST), Challenge etc.,

Abstract :The services sector is not only the dominant sector in India’s GDP, but has
also attracted significant foreign investment flows, contributed significantly to exports as well
as provided large-scale employment. The government has unveiled a four-tier GST rate
structure for the sector — 5 per cent, 12 percent, 18 per cent and 28 per cent. Service sector
in India not only provides large scale employment to both skilled and unskilled personnel but
also significantly contributes towards foreign exchange collection. Telecom, Insurance,
banking, Information Technology are the major contributors in service sector industry. The
paper tries to understand the impact of GST on service sector.

The increasing popularity of social networking is providing new opportunities for
businesses in electronic commerce. It is evolving in order to adopt Web 2.0 capabilities to
support online customer interactions and achieve greater economic value. This trend is referred
to as social commerce. Today’s Internet users communicate, look for and share data using social
networking websites such as MySpace, Facebook and YouTube . In this way they establish trust
relationships. Numerous researchers believe that augmenting electronic commerce with social
networking features should improve trust between transaction partners and allow achievement of
greater economic value. The term social commerce (SC) is derived from the definitions of social
networking and ecommerce. As Wang & Zhang suggested, SC is a form of commerce mediated
by social media and this definition is shared by a large number of researchers. The term social
commerce could be referred to as the execution of e-commerce activities and transactions
through the social media and web 2.0 software. Therefore, Social Commerce can be considered
as a subset of e-commerce that improves using social media to assist customers in their
commerce transactions and activities. Other important number of practitioners talks about SC as
customer collaboration and shopping in an environment similar to social networking

AI has become a comprehensive term for applications that perform complex tasks that
required human input, such as communicating with customers online or playing chess. The
term is often used interchangeably with its subfields, which include machine learning (ML)
and deep learning. Today, the term “AI” describes a wide range of technologies that power
many of the services and goods we use every day – from apps that recommend tv shows to
chatbots that provide customer support. This article aims to describe the artificial
intelligence, different types of it, some of its benefits and its impact on HR which helps to
expand the knowledge of AI.

Corporate Social Responsibility (CSR) changes in its meaning and practice. However in this work corporate social responsibility (CSR) refers to strategies used by corporations to conduct their activities in a way that is ethical, society friendly and beneficial to community in terms of development. This work therefore discusses the role of CSR in community development since the crux of CSR is towards seeing its impacts in the community. Finally, conclusion and the implication of the work for further studies are discussed. A globalized economy and the privatization of higher education institutions have transformed the nature of academia. Adopting a business-like approach which emphasizes a strategic CSR framework is key to survival in this increasingly competitive arena. It does not appear as a surprise to see universities and colleges discover the opportunity to move the focus beyond the classroom into their own institutional operations. Universities, as the centers of knowledge generation and sharing, perform a very important role in addressing the world’s socio-economic and environmental issues by promoting sustainable solutions.
Today, education faces the rising challenges of standardized testing, strained budgets, teacher retention, and global workforce competition. Businesses have begun to take a more targeted approach in their corporate social responsibility programs and are seeking to impact areas that have a correlation with their own business goals. For many businesses, education is an important part of their plans, since the needs exist in all geographic areas, across all subject areas, and for all kinds of people. The bottom line is that educational outreach efforts have the capability to make a real and lasting difference for all players involved
Keywords: Corporate Social Responsibility, community development, multinational corporations, corporate-society relations, Corporate Social Responsibility, Profit maximization, Profit Optimisation, Socially Responsible Investment.

Abstract
Ethical marketers evaluate their decisions from both a business and a moral perspective. An ethics-based
marketing approach focuses on the benefits that a product provides to customers and the positive impact
it has on socially responsible or environmental causes. Understanding marketing ethics can be beneficial.
The article explains what ethical marketing is, discuss why it's important, explore its principles, and
review some examples of marketing ethics and sustainability marketing.
Keywords: Ethical and Sustainable marketing, social responsibility, environment causes etc.,

ABSTRACT
Human rights are rights inherent to all human beings, whatever our nationality, place of residence, sex, national or ethnic origin, colour, religion, language, or any other status. We are all equally entitled to our human rights without discrimination. These rights are all interrelated, interdependent and indivisible. This article sought to further analyze the impact demonstrated through student responses to understand the diverse types of impact and how information about human rights and resultant actions were mediated by various factors in rural Tamil Nadu. Student actions in response to HRE demonstrated both the promise of this type of learning as well as the peril of marginalized students placing themselves at greater risk for backlash. Similarly, students taking action that does not result in positive social change can serve to discourage and frustrate future attempts
Key words: Human Rights, Education, Discrimination, Interdependent, Nationality.

Abstract
Over the past several years, technology has become an essential part of our day-to-day
lives, both personal and professional. Employment in any industry is influenced by the
introduction of technology whose objective is to increase productivity. For businesses
specifically, technology in the workplace has completely reviewed operational processes as well
as consumer behaviors and expectations. The initial result of such technological introduction is
the reduction of workers to some extent. But there are numerous benefits of technology in the
workplace. This paper presents a pros and cons and role of technology on employment.

tax (from the Latin taxo) is a compulsory financial charge or some other type of levy
imposed upon a taxpayer (an individual or other legal entity) by a governmental
organization in order to fund various public expenditures. A failure to pay, along with
evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and
may be paid in money or as its labour equivalent.
Most countries have a tax system in place to pay for public, common or agreed national needs
and government functions. Some levy a flat percentage rate of taxation on personal annual income, but
most scale taxes based on annual income amounts. Most countries charge a tax both on corporate
income and dividends. Countries or subunits often also impose wealth taxes, property taxes, sales
taxes, value-added taxes, payroll taxes or tariffs.
According to Prof.E.A.R.Seligman, A Tax ia a compulsory contribution from the person to the
state to defray the expenses incurred in the common interest of all without any reference to the special
benefits conferred.
Need for Taxation
Everybody is obliged by law to pay taxes. Total Tax money goes to government exchequer.
Appointed government decides that how are taxes being spent and how the budget is organized.
Tax payment is not optional; an individual has to pay tax if his/her incoming is coming under
the income tax slab. It is a duty of every citizen to pay taxes. More collection of tax allows the
government to launch more and more welfare schemes.
1) To Provide Basic Facilities for Every Citizen of the Country: Whatever money is received
by the government in terms of direct tax and indirect tax is spent by it for the welfare of the
citizens of the country. Some of the services provided by the government are: health care,
electricity, roads, education system, free houses for poor, water supply, police, firefighters,
judiciary system, disaster relief, taking care of bridges and other things of public welfare.
32 Research Scholar & Assistant Professor, Marudhar Kesari Jain College for Women, Vaniyambadi
33 Research Supervisor & Head, PG & Research Department of Commerce, Marudhar Kesari Jain College for
Women, Vaniyambadi
A

1 JOURNAL OF THE ASIATIC SOCIETY OF MUMBAI, ISSN: 0972-0766, Vol. XCV, No.2, 2022
LUSTERING BASED SUMMARIZATION ON TOPIC EVOLUTIONARY TWEET STREAM
Ms.S.Girija
Assistant Professor Dept of Commerce CA.
MARUDHAR KESARI JAIN COLLEGE FOR WOMEN, VANIYAMBADI
ABSTRACT
Twitter is a massively popular social network website that allows users to send short messages to the general public or a set of acquaintances. The topic of these messages is range from news items to notes of a more personal nature. In general, tweet summarization and third to detect and monitors the summary - based and volume based variation to produce timeline automatically from tweet stream. Implementing continuous tweet stream reducing a text document is however not a simple task, since a huge number of tweets are worthless, unrelated and raucous in nature, due to the social nature of tweeting. Collecting tweets and extracting information from them could be very valuable in many areas including market analysis and political research. In some cases, tweets have even been used to detect where earthquakes have recently occurred. Extracting useful information from Twitter is a very challenging endeavor. This research compares using traditional clustering techniques to a simpler statistical analysis in order to group common tweets for further analysis. The research shows that the statistical approach finds a solution much quicker than a traditional clustering approach, and has similar cluster quality. At a minimum, the statistical based methods used in this research could be used to determine the number of clusters used in a traditional clustering solution and summarization of tweet streams.

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To reduce complexity of very large-scale integration circuits present significant challenges in achieving power performance and area>

The reduces the complication in very large scale integration to achieving PPA(power, performance and area) traditional approaches to physical design are time consuming and may not fully optimization opportunities. this paper explain the application of artificial intelligence (AI) can assist PPA goals and enchancing chip performance. the VLSI Physcial design including floore planning, placement, routing, standard cell design, and power grid optimization demonstrating how AI can reduce design iteration, enhance performance and minimize power consumption are presented.

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Human Resource Management is also known as personal management and it is the process of modern approach for developing and maintaining competant work force to achieve organizational goals effectively.

Green marketing which comes under marketing process that are known to be environmentally safe.It involves a broad range of activity and changes accordingly to the process of production and as sustainable package and designed to satisfy each and every human needs.

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THIS RESEARCH INVESTIGATES THE INFLUENCE OF BRAND REPUTATION AND ON CONSUMERS PREFRENCES ON PURCHASING DECISION FOR ELRECTRONIC PRODUCT MIX ,BASED ON EXPLORATORY FACTOR ANALYSIS ,TO ABRIDGE DATA TO A SMALL SET OF A GROUPED VARIABLES AND TO INSPECT THE UNDERLYING THEORTICAL MODULE OF THE HAPPENINGS

Customer retention in the highly competitive banking environment turns a key factor for long
term profitability and growth of the sector. The study focused around exploring the
personalization in banking products and increasing customer loyalty services.
Personalization of banking services examines the inter relationship between five dimensions,
product personalization,
Communication Personalization, Service Personalization and
Digital Personalization. The study adopts a quantitative, descriptive and causal research
design to explore the impact of products personalization and customer retention in the Indian
banking sector. Structured questionnaire is used for data collection and validated with scales
from existing literature. Data was collected from 549 respondents by combination of online
and questionnaire mixed model approach is adopted for wider reach and inclusivity and non
probable purposive sampling technique is adopted. Statistical tools like descriptive statistics,
reliability analysis by Cronbach’s Alpha assessed for internal consistency and validated.
Subsequently correlation analysis was conducted to explore relationship among the variables.

ARTIFICAL INTELLIGENCE HAS REVOLUTIONIZED MARKETING DOMAIN ,DRIVING RAPID DIGITAL TRANSFORMATION BY ENCHANING PROCESSES ,ACCELERATING GROWTH AND TRANSFORMING THE BUSINESS LANDSCAPE

Exchange Rate Volatility and Emerging Market, this study examines the impact of exchange rate volatility on economic growth and foreign direct investment in emerging market economics.

The research aims to explore the multifaceted nature consumer behaviour in marketing management by synthesizing literature on individual characteristics, social influences, cultural factors, and technological advancement.

Corporate accounting focuses on the preparation of financial statements for external users,ensuring compliance with applicable standards and regulations. It emphasizes accurate reporting of assets, liabilities,equity, and cash flows to provide a true and fair view of company's financial position.

E-commerce has revolutionized the global retail landscape by reshaping how consumers shop, how businesses sell, and how supply chains operate. While traditional retail has long been the cornerstone of consumer markets, the digital revolution has introduced new dimensions of convenience, personalization, and global accessibility. This chapter compares and contrasts e-commerce and traditional retail across parameters such as business models, consumer experience, marketing strategies, operational efficiency, and technological integration. It explores how digital commerce has evolved through innovations in logistics, mobile technology, and data analytics, and how traditional retail continues to adapt through hybrid and omnichannel strategies. The analysis further highlights the challenges of both models—trust and delivery concerns for online retail versus cost and reach limitations for physical stores. The chapter concludes that the future of retail lies in a balanced integration of physical and digital channels that combine the tangibility of traditional retail with the efficiency and reach of e-commerce.

One of the most remarkable impacts of Financial Technology (FinTech) is its capacity to lower
transaction costs, enhance efficiency, and deliver user-friendly platforms that promote financial
literacy. Digital wallets and mobile money services have enabled low-income households, rural
populations, and small entrepreneurs to participate more actively in the economy. Likewise,
alternative credit-scoring mechanisms based on artificial intelligence and big data have
provided access to credit for individuals without formal banking records, thereby encouraging
entrepreneurship and income opportunities. Innovations such as blockchain and decentralized
finance (DeFi) further improve transparency, security, and trust, ultimately building more
inclusive financial systems.