International Journal of Economic Practices and Theories
International Journal of Economic Practices and Theories (IJEPT) (ISSN: 2247-7225) is a peer-reviewed, open-access academic journal dedicated to advancing the understanding and application of economics through rigorous research and innovative thinking. Since its inception, IJEPT has provided a global platform for economists, researchers, policymakers, and practitioners to share insights, challenge assumptions, and explore emerging trends in economic theory and practice. Our Mission At IJEPT, our mission is to foster scholarly exchange and promote high-quality research that bridges the gap between theoretical frameworks and real-world economic applications. We aim to contribute meaningfully to the global discourse on economics by publishing work that is both academically sound and practically relevant. Scope The International Journal of Economic Practices and Theories (IJEPT) welcomes original research, theoretical developments, case studies, and empirical analyses in the following thematic areas: Tourism Economic impact of tourism on regional and national economies Sustainable tourism development and policy Tourism economics and forecasting Hospitality industry trends and practices Cultural, eco-, and heritage tourism management Tourism marketing and consumer preferences European Union Economic integration and convergence within the EU EU trade policies and international relations Monetary policy and the Eurozone Regional development and cohesion policies Labour mobility and migration within the EU EU regulatory frameworks and their economic implications Marketing Management Strategic marketing planning and execution Brand management and corporate reputation Digital and social media marketing strategies International and cross-cultural marketing practices Innovation in marketing and customer value creation Marketing performance measurement and analytics Consumer Behaviour Psychological and sociological drivers of consumer decision-making Cultural influences on consumer preferences Consumer trends and market segmentation Customer satisfaction and loyalty models Post-purchase behaviour and brand attachment Impact of digital environments on consumer behaviour Marketing Research Quantitative and qualitative marketing research methods Consumer insights and market intelligence Experimental and survey-based marketing studies Big data analytics in marketing Marketing metrics and modeling techniques Ethics and challenges in contemporary marketing research Why Publish with IJEPT? Global Reach – Access a diverse and international readership. Rigorous Peer Review – Ensure the quality and credibility of your work. Timely Publication – Benefit from efficient and transparent editorial processes. Open Access – Maximize the visibility and impact of your research. Audience IJEPT is intended for academics, researchers, graduate students, policymakers, and industry professionals who are interested in the development and application of economic knowledge across diverse contexts and regions. Editorial Board Our editorial board comprises distinguished economists and scholars from leading institutions worldwide, who bring a wealth of experience and expertise to the journal. Their commitment ensures that IJEPT maintains high standards of scholarship and editorial integrity.
An Association of Age, Education and Marital Status on Occupational Stress Among Principals of Private Schools in Kathmandu
The paper discusses the relationship between occupational stress, age, education level, and marital status among the principals of the private schools in Kathmandu, Nepal. Principals are central figures in determining the quality of schools and student performance; nevertheless, they usually operate under great pressure because of administration, stakeholders, limited resources, and competitive school performance pressures. The quantitative descriptive design was used to gather data on 245 private school principals using a stratified random sampling method, that is, using structured questionnaires with validated scales to assess job demands, and job control on a five-point Likert scale. Descriptive statistics found that 37.95% of principals had moderate occupational stress, and 42. 05 reported to have high levels of occupational stress. Mean scores revealed that job demands were high (M = 3.75), stress levels were high with regard to job control (M = 3.45). The correlation analysis revealed that there was statistically significant relationship between age, education and marital status and occupational stress with younger principals, those with lower education level and the unmarried principals recording high levels of stress. These results highlight the necessity of specific interventions, which can empower a better decision-making autonomy, build a better support network, and offer demographic-based capacity-building programs to risk groups. The findings are also in line with the Person Environment Fit which indicates that stress at work is more pronounced when the work requirements are combined with low decision latitude and lack of a good social support. The solutions to these would enhance the lives, job satisfaction, and performance of Kathmandu school leaders.
Occupational Stress, Age, Education Level, Marital Status, Private School Principals, Kathmandu
NEPSE Sub- Indices Performance Evaluation: A Risk-Return Analysis with Sharpe, Treynor, Jensen and Modigliani Approaches
Portfolio analysis offers a formal approach to decision making on how to make a proper investment decision at least in relation to the portfolio performance analysis in emerging markets. The primary goal of the research was to assess the performance of chosen sub- indices of the Nepal Stock Exchange in terms of Sharpe, Treynor, Jensen as well as the measures of the M 2 by Modigliani. The study employed explanatory descriptive research design using latest data of selected subindexes from NEPSE ALPHA. Also, verification was done crosschecking data from Share sansar. Performance assessment of years 2021 to 2025, using 91-day T-bill rate. Average annualized risk-free rate of 5.12% has been used as proxy. Additionally, the Sharpe ratio, Treynor ratio, Jensen's, and M-squared metrics were calculated using the daily closing price. The results showed the hotel index gained the highest annualized return of 17.44% and outperformed across multiple performance measures, with the highest Sharpe ratio of 0.384, Treynor ratio of 23.62%, and Jensen's alpha of 16.7%. At the same time, Mutual funds were less volatile, with a (σ = 0.207) and a favorable Coefficient of variation of 5.40 ensuring positive return. The most volatile with (σ = 0.412) with negative returns but the highest in (M 2 = 4.25) where market risk was adjusted was the Finance Index. On the same note, the development bank index depicts poor risk-return Coefficient of variance -33.34. The form of data above indicates that the Hotel Index has worked exceptionally well within the measurement period that the Trading offer and the Mutual Fund Index provide diversification to potential investors. While. Meanwhile, the weakening of the Finance and Development Banks makes them less desirable, because of the heavy risks and bad performance. Consequently, the investors can opt to take the diversification strategy so that the risk is reduced and returns can be maintained in the long run. This strategy will give investors a stronger investment strategy in order to improve their yields. Future researchers may apply additional tools, such as the Sortino ratio, stochastic modelling, and the value-at-risk model, to strengthen the performance.
NEPSE Index, Risk Assessment, Sharpe Ratio, Treynor Ratio, Jensen's Alpha
Influence of Leadership Commitment on Innovative Work Behavior of Academic Staffs in Nepalese Higher Education Institutions
The paper examines how the commitment of the leader influences the innovative work behavior of academic staffs in higher education institutions in Nepal. The leadership commitment is conceptualized as the extent to which institutional leaders provide support in terms of resources committed, and maintenance of quality in order to create innovation. The study used a cross-sectional quantitative research design and instrument to gather data on 150 faculty members in five higher education institutes in Nepal through stratified random sampling. It was a structured questionnaire using validated scales of leadership commitment and innovative work behavior. They were analyzed by descriptive statistics, reliability through Cronbach alpha, Pearson correlation and multiple linear regression. Findings indicate that leadership commitment has strong positive impact on innovative work behaviour (0.62, p < 0.01), when the control variables are removed, including years of experience, academic rank, and institutional type. Leader involvement and resource support were found to be the most powerful predictors of implementation and promotion of idea among leader commitment elements. The instrument was very reliable (Cronbach alpha of leadership commitment =0.88; innovative work behavior =0.84). Descriptive findings showed that faculty members report moderate rates of leadership commitment (Mean = 3.45 on a 5-point scale) and a rather higher rate of innovative behaviors in idea generation (Mean = 3.60) and lower in idea implementation (Mean = 3.10). The research is relevant to the study of the role of committed leadership in influencing innovation in the academic sphere and specifically in the Nepalese setting where in terms of resources of the institutions and the quality of leadership, there is a high degree of dispersion. It suggests that universities should invest in leadership development, provide regular resource provisions to innovation and keep the leadership practices transparent and participative in order to increase invention tendencies among the faculty. Such practices may result in better teaching, research and performance of the institution.
Leadership Commitment, Innovative Work Behavior, Academic Staff, Higher Education, Nepal
Determinants of Tax Morale Among Nepalese Taxpayers: An Integrated Study of Knowledge, Attitudes, and Institutional Credibility
The paper is explored on compliance intention with individual taxpayers in Nepal, the role of tax knowledge, taxpayer attitudes, and institutional credibility on the same. Data were gathered on 400 taxpayers in Chitwan, Makwanpur and Lalitpur using a quantitative research study design through a structured questionnaire on a five-point Likert scale. Stratified random sampling allowed the coverage of the key taxpayer groups, and the data were analyzed with the help of descriptive statistics and Spearman correlation. Findings indicate that taxpayers have moderate expertise about digital tax relevant digital tax processes included online PAN registration, IRD web services and digital payment systems, although there is still a gap in awareness regarding deadlines, withholding adjustments, and how to get a refund. Generally positive intentions are also exhibited through compliance behaviour, where many respondents indicate correct filings and submission on time. There was a significantly positive and significant correlation between tax knowledge and the intention to comply voluntarily (r = 0.73, p = 0.003) indicating that more informed taxpayers have significantly high chances of voluntarily complying. The behaviour is also affected by attitudes and institutional credibility with taxpayers who have greater perception of fairness, transparency and administrative reliability being more willing to comply. The researchers find that to raise the level of voluntary tax compliance in Nepal one should work towards better tax literacy, simplification of procedures, support of digital services, as well as increase institutional trust.
tax knowledge, compliance intention, tax morale, Nepal, institutional credibility
An Empirical Analysis of the Impact of Non-Performing Loan Ratios on the Profitability of Commercial Banks in Nepal
This study is aimed at empirically analyzing the effect of non-performing loan (NPL) ratios on the profitability of commercial banks. The non-performing loans are highly considered to be an important causal factor in credit risk and a major menace to the financial stability. The data were gathered with the help of a quantitative research design by analyzing the published annual reports that included ten commercial banks in Nepal during a three-year period (2023-2025). Profitability was calculated through the use of the return on assets (ROA), whereas NPLs ratios became the key independent variable. The data were analyzed using descriptive statistics, Pearson correlation analysis, and the multiple linear regression in order to define the level and direction of relationship between NPLs and profitability. Both results show a strong negative relationship between NPL ratios and ROA, thus, the increase in the levels of non-performing loans is connected with the decrease in the bank profitability. Regression analysis also affirmed that NPL ratios are a statistically significant predictor of ROA (p < 0.05), which is why we can conclude that effective management of credit risks is an important factor in maintaining the performance of banks. The findings point to the fact that the quality of loans and low default rates will always result in higher and better indicators of profitability in banks. This research adds to the literature by giving empirical data of the commercial banking industry in Nepal and the significance of active credit monitoring, increasing underwriting criteria, and developing of effective recovery systems. The implications of the findings are significant to the bank managers and policymakers who want to improve the financial stability and sustain profitability.
Non-Performing Loans, Credit Risk, Bank Profitability, Return on Assets, Commercial Banks, Nepal
Forced Evictions and Survival Strategies in Kathmandu Squatter Community
The development of these squatter settlements in various cities is a representation of the ironies of the rapid urbanisation process, as the three factors of poverty, migration, and the lack of concern of the state coming together create areas of insecure livelihood. The paper evaluates a case study of Manohara squatter settlement in Kathmandu valley, Nepal, on the eviction forced in August 2025, displacing hundreds of people. This paper reviews the changes in livelihood based on a household survey of 51 evicted households, further intensified by field observations and livelihood investigation with reference to physical, financial, social, human, natural and political capitals. The findings suggest that eviction resulted in a sharp decline of housing security, economic stability, and access to ecological resources, and the household members were subjected to casual wage work and debt servitude and to a precarious status of housing. Social and human capital were not torn to pieces, yet they could not overturn long-established structural weaknesses established through displacement. The paper uncovers the fact that overlapping powers of Kathmandu Metropolitan City and Kathmandu Valley Development Authority constructed the evictions, in the context of environmental governance and organisation of urban spaces, without taking into account the experiences of the poor. Witness accounts of people living on the impacted hills support the psychological torment, loss of money and ambition, and disappointment that were caused by state intervention, and it was increased by the exploitative nature of land brokers operating on the ground. It has been found that eviction is not just an act of space but a process of compounding insecurities, compromising resilience, and an additional process of exclusion. The paper will assume that the path the Kathmandu valley must follow in an attempt to reduce poverty and inequality in a sustainable manner is inclusive urban planning, tenure recognition and rights-based housing policies.
Squatters, eviction, livelihood, urban, Kathmandu, capital, assets, vulnerability
Contributions of Rupchandra Bista in Education Development of Nepal
This paper examines the philosophy of education and practical work of Rupchandra Bista, one of the best reformists, whose Thaha Darshan (Philosophy of Knowing) has reinterpreted education as civil empowerment and moral awakening in Nepal. The paper will look at the development of ideas by Bista in the historical context of Nepal where monarchy was replaced by the federal democracy and how his programs transformed the community-based and participatory learning. The research methodology will take the form of qualitative interpretive approach that incorporates the use of documentary and thematic analysis. Primary sources like writings of Bista and the data of the Thaha Movement are read and understood in conjunction with the recent secondary scholarship (20202025) of transformative, decolonial, and civic education. The literature review places the reforms community-funded schooling, gender inclusion, vocational programs, and the involvement of local governance proposed by Bista in the global knowledge democracy and epistemic justice discourses. The discussion shows that Bista envisaged contemporary structures of transformative learning and participatory governance making education a moral and political duty. His assimilation of local wisdom, cultural identity and social ethics provides a sustainable pattern of democratic education in Nepal. The paper concludes that implementing the principles of Bista in the modern educational policy can promote equitable, community-based, and ethically based learning systems.
Rupchandra Bista, Thaha Darshan, transformative learning, civic education, epistemic justice
Digital Awareness and Technology Adoption Among Rural Households: An Empirical Analysis of Socio-Economic Determinants
Digital technologies are a part of education, finance, health, agriculture, governance and communication. While technology has advanced quickly, gaps in the digital awareness and adoption of technology remain, especially in rural areas. This study examines socio-economic factors affecting the digital awareness and the use of technology by rural households. The 60 respondents gave primary data which were analysed with descriptive statistics, Chi-square analysis, independent sample t-test, one-way ANOVA, binary logistic regression and path analysis. The results indicate that education positively affects digital awareness and occupation has a positive effect on technology adoption and preferences for digital services. Gender differences were found in access to digital technologies, but not gender in the regression model for digital awareness. The results of the path analysis show that education has a positive effect on digital awareness and then towards technology use and digital empowerment. The study underscores the need for digital literacy programmes, cost-effective and affordable internet infrastructure and inclusive technology policies to lessen the digital divide and support sustainable rural development.
Digital Literacy, Technology Adoption, Digital Awareness, Digital Inclusion, Rural Development, Technology Acceptance
Digital Transformation in Higher Education: An Empirical Study of AI-Integrated ERP Systems in Enhancing Decision-Making and Institutional Efficiency
The high adoption of digital technologies has greatly influenced the higher education environment and the integration and smart systems are essential in improving the institutional performances. One of them, the use of AI integrated ERP systems has become an essential instrument that enhances the efficiency of administration, the efficiency of making decisions based on data, and overall institutional success. The current research will focus on assessing the effectiveness of AI-based ERP systems in boosting institutional efficiency and decision-making processes in institutions of higher learning. Research methodology is empirical in which it gathers primary data comprising of academic administrators, faculty members and IT personnel related to institutions of higher education. Perceptions related to such critical dimensions as AI capability, system integration, data analytics functionality, and user adoption were captured with the help of structured questionnaires. The analysis used statistical methods, i.e., descriptive analysis and inferential methods, to investigate the association between the AI-supported ERP functionality and institutional outcomes. The results of the findings suggest that AI-based ERP systems can play a major role in enhancing decision-making with real-time access to data, predictive analytics, and administrative process automation. Moreover, the findings also emphasise the positive effect on the institutional efficiency regarding optimization of resources, speed of work, and precision of information management. The obstacles to user preparedness, data security, and system flexibility are also found in the study. The analysis is informative to policy makers, institutional leaders and technology suppliers in developing and deploying effective AI used ERP solutions in institutions of higher education. The study will add to the overall amount of research on the topic of digital transformation by providing empirical data regarding the strategic importance of AI-integrated ERP systems in improving institutional performance.
Artificial Intelligence, ERP Systems, Digital Transformation, Higher Education, Decision-Making, Institutional Efficiency, Data Analytics
Determinants of Female Literacy in India: the Role of School Education Quality, Health Outcomes and Poverty
Education has become a powerful tool for achieving gender equality and promoting inclusive development. Higher female literacy has been a game changer inproviding employment opportunities for women, better health, higher family income and greater participation in decision-making. Although India has made significant progress in improving female literacy over the past decades yet large differences exist across various states. Some states have achieved universal or near-universal female literacy, while others continue to struggle because of poor educational facilities, weak health care systems and large poverty. This study examines the factors influencing female literacy across Indian states using secondary data. Female literacy is taken as the dependent variable while the School Education Quality Index, Health Index and Poverty Headcount Ratio are considered as Independent variables. Multiple regression analysis is used to examine the relationship between these variables. It indicates that States with better quality schools and stronger health care systems generally report higher female literacy rates whereas states with higher poverty levels tend to perform poorly. These results suggest that improving female literacy is not determined by a single factor instead it requires a combined effort to strengthen education, healthcare and poverty reduction programmes rather than focusing on one sector alone. The study thus highlights the importance of integrated public policies for achieving gender equality and sustainable development. The findings may assist policymakers in designing targeted interventions to reduce regional disparities in female literacy across India.
Female Literacy, School Education Quality, Health Index, Poverty, Human Development, India
Behavioural Biases in Stock Market Investments: A Study on Investor Decision-Making
Behavioural finance has challenged the traditional assumption that investors always make rational investment decisions by highlighting the influence of psychological biases on financial behaviour. This study examines the impact of behavioural biases on the investment decisions of individual investors in the Indian stock market. The research focuses on key behavioural biases, including overconfidence, herding, loss aversion, anchoring, confirmation bias, mental accounting, disposition effect, representativeness, availability bias, and regret aversion. Primary data were collected from 163 individual investors using a structured questionnaire. The data were analysed using descriptive statistics and non-parametric statistical techniques, namely the Friedman Test, Kruskal–Wallis Test, and Mann–Whitney U Test. The findings indicate that behavioural biases significantly influence investors' decision-making processes. Among the various biases, mental accounting and availability bias emerged as the most influential factors, while confirmation bias had the least influence. The Friedman test confirmed significant differences in the relative impact of behavioural biases on investment decisions. The Kruskal–Wallis test revealed that investment experience significantly affects overconfidence bias but does not significantly influence the remaining behavioural biases. Furthermore, the Mann–Whitney U test showed no significant gender differences in emotional influence, risk-taking behaviour, impulsive investment decisions, or responses to market volatility. The study concludes that psychological factors play a crucial role in shaping investment behaviour. Enhancing investor awareness of behavioural biases and promoting financial literacy can support more rational investment decisions and contribute to improved financial outcomes.
Behavioural Finance, Investment Decision-Making, Behavioural Biases, Retail Investors, Indian Stock Market
Anamika Sharma, Devrshi Upadhayay, Tanvi Pathak
A Thematic and Bibliometric Analysis of Trends and Future Directions in Integrated Reporting Research Landscape
The study was conducted in the form of bibliometric analysis to analyse the trends and findings of the research landscape on integrated reporting. There were 679 Scopus indexed scholarly articles were published between 2012 to 2026 has been considered for the analysis for this study. SPAR-4 SLR framework has been adopted for the study and R-Biblioshiny is employed to generate and visualize the citation matrix and bibliometric network and VOSviewer is used for the additional analysis network. VOSviewer and additional analysis were also undertaken. The trend of publications on integrated reporting has significantly increased every year, especially in 2020, where 87 publications were made, hitting an annual publication growth rate of 8 percent. The results of the analysis revealed that the highest research productivity is concentrated in Australia, and Meditari Accountancy Research as the most productive journal with highest influence. An article with 650 global citations was published in Accounting, Auditing and Accountability Journal making it the most influential article. Based on the co-occurrence network, the intensity of research on integrated reporting were consistently high during 2022–2025 indicating sustained research activity and continued academic engagement. Italy ranks first with 7,000 citations, demonstrating the highest scholarly impact and Maroun W emerged as the most prolific author with 22 publications. This study provides useful insights for future integrated reporting. This study provides significant contribution for the researchers of Integrated reporting literature. In particular, the findings allow new researchers to quickly identify the theoretical underpinnings, as the leading researchers and documents identified in this study provide an entry point for new researchers.
Integrated Reporting, SPAR-4 SLR, Biblioshiny, VOSviewer, Bibliomatric.
The Impact of Occupational Health and Safety of Human Capital on Improving Job Performance: A Case Study of the Bouira Cement Company (GICA Group), Algeria.
Given the growing importance of protecting human resources as a cornerstone of organizational performance, this study aims to determine the impact of human capital-oriented occupational health and safety (OHS) practices on enhancing job performance levels at the Algerian Cement Company. To achieve this objective, a descriptive-analytical approach combined with a case study design was adopted. Data were gathered through field observation, direct interviews, and a structured questionnaire distributed to a representative sample determined by the Stephen Thompson formula, resulting in a final sample of 180 valid responses analyzed via SPSS (V22). The empirical findings indicate that OHS standards are effectively implemented within the enterprise, alongside high levels of employee performance. Furthermore, statistical analysis reveals a significant positive impact of OHS dimensions on improving job performance at a significance level of α ≥ 0.05. The study concludes that continuous investment in securing both the physical and psychological work environment is not merely an operational cost, but rather an imperative strategic mechanism to foster sustainable job performance and boost labor productivity within the Algerian industrial sector.
occupational health and safety, human capital, job performance, Algerian Cement Company.
Remli Khedidja , Mermat Nabila , Yahiaoui Ahmed
The Relationship between Exchange Rate Systems, Financial Market Performance, and Capital Flows in the Algerian Economy: An Analytical Study for the Period 2000-2024
This study examines the impact of exchange rate regimes in Algeria on the performance of financial markets and capital flows during the period from 2000 to 2024. It employs a descriptive-analytical approach, supported by the analysis of a range of relevant economic and financial indicators, to assess the implications of the exchange rate regime's evolution on financial stability and the attractiveness of the Algerian economy for investment. The findings demonstrate that the Algerian economy remains heavily dependent on oil price fluctuations, which are the primary determinant of foreign exchange reserve levels and monetary stability. Periods of high oil prices contributed to exchange rate stability and a relative improvement in the performance of financial markets. Conversely, the sharp decline in oil prices during the period 2014–2016 widened the gap between official and parallel exchange rates and increased exchange rate volatility, negatively impacting the attractiveness of foreign investment and capital flows. The study also reveals that the significant rise in oil prices during 2022, amidst the Russian-Ukrainian conflict, did not translate into a noticeable increase in foreign capital inflows. This suggests that the limited flow of these capitals is not solely due to circumstantial factors, but reflects deeper structural and institutional challenges. Therefore, the study emphasizes the need for comprehensive institutional and financial reforms, and for developing foreign exchange and financial markets to enhance their efficiency and increase their capacity to attract foreign capital sustainably.
Exchange rate – Exchange rate regimes – Financial markets – Capital flows – Foreign direct investment – Algerian economy – Oil price volatility.
GST Knowledge, Digital Literacy, Compliance Cost, Working Capital Pressure, and Government Support as Determinants of GST Compliance Challenges: A SEM Study of Indian Small and Medium Enterprises
The Goods and Services Tax (GST) reform in 2017 has integrated the indirect tax regime across India, but the practical and financial implications of GST on small and medium enterprises (SMEs) continue to be a policy worry. This study is based on compliance-cost theory, technology-adoption reasoning and tax-morale and administrative-burden perspectives to develop and empirically test a structural model consisting of GST Knowledge, Digital Literacy, Compliance Cost, Working Capital Pressure, and Government Support as the predictor variables for GST Compliance Challenges among Indian SMEs. The survey data has been collected from 653 traders, service providers and manufacturers who are registered with the GST but have turnover of less than ₹20 lakh to ₹1-2 crore and have been registered under the GST for 1-8 years. The validation of the measurement model was carried out using exploratory factor analysis and confirmatory factor analysis, while the test of the hypothesized relationships was performed by structural equation modeling (SEM) with a covariance-based approach using maximum likelihood estimation. The six constructs were found to be reliable (Cronbach's alpha: 0.86-0.91) and to have convergent and discriminant validity as indicated by the Fornell-Larcker and heterotrait-monotrait (HTMT) criteria. The structural model was a good fit with the data (CFI = 1.000, RMSEA = 0.000, SRMR = 0.024) and accounted for 42.8 percent of the variance in GST Compliance Challenges (Q² = 0.354). Compliance Cost (β = 0.276) and Working Capital Pressure (β = 0.274) were the most significant positive predictors, while Digital Literacy (β = -0.203), GST Knowledge (β = -0.167), and Government Support (β = -0.141) were significant negative predictors at p < .001. The results indicate that structural and liquidity barriers have a stronger impact on SMEs' compliance actions than informational and support barriers, which have implications for the simplification of the GST return filing process, processing of Input Tax Credit refunds, and policy to educate taxpayers.
GST compliance challenges; small and medium enterprises; structural equation modeling; compliance cost; working capital pressure; digital literacy; India
Occupational Risks in Cath Labs: A Seven-Dimension Scoping Review (PRISMA-ScR)
Background: Cardiac catheterisation laboratory (cath lab) environments expose healthcare professionals, particularly technicians, to multiple occupational health risks, including radiation exposure, musculoskeletal strain, and psychological stress. Existing research remains fragmented and largely risk-focused, with limited integration into broader healthcare service quality frameworks. Aims: This scoping review aims to map existing literature on occupational health risks among cardiac catheterisation laboratory technicians and reinterpret these risks through seven healthcare service quality dimensions: communication, tangibility, acumen, receptiveness, credibility, reliability, and consistency. Methods: A scoping review was conducted in accordance with the PRISMA Extension for Scoping Reviews (PRISMA-ScR). Databases including PubMed, MEDLINE, Scopus, Web of Science, CINAHL, and Embase were searched alongside grey literature sources. Studies addressing occupational health risks in cath lab settings were included without date restriction. Data were charted using a predefined framework and synthesized narratively, with thematic categorization aligned to the seven service quality dimensions. Results: A total of 67 studies were included. Findings indicate that occupational health risks are multidimensional, with radiation exposure and musculoskeletal disorders being the most extensively studied. When mapped to the seven dimensions, tangibility and reliability were strongly represented, while communication, receptiveness, and consistency were underexplored. Psychological and organizational risks were primarily linked to gaps in communication, receptiveness, and credibility. Conclusions: Reframing occupational health risks through a service quality perspective highlights critical gaps beyond traditional risk-based approaches. Future research should prioritize dimension-specific analysis, particularly focusing on communication, consistency, and receptiveness, to enhance occupational safety and service quality in cath lab environments.
Can Algorithms Connect? Consumer Perceptions and Receptivity in the Age of AI Marketing
The proliferation of generative artificial intelligence in marketing contexts has outpaced empirical understanding of consumer reception, particularly in India's rapidly digitalising economy. This study investigates consumer perceptions of and receptivity to AI-generated marketing content among 207 urban respondents in Ahmedabad, Gujarat, employing a structured questionnaire, descriptive statistics, non-parametric group-comparison tests, and Spearman correlation analysis. The central finding is that consumer attitudes organise into two statistically orthogonal dimensions: AI Skepticism (M = 3.22, α = 0.812) and AI Contextual Acceptance (M = 2.81, α = 0.625), which are independent of each other (ρ = −0.057, p = 0.412). All three hypotheses are supported: H1 confirms both dimensions diverge significantly from neutrality; H2 establishes that professional creative background predicts Skepticism while prior AI tool experience predicts Acceptance; and H3 demonstrates that AI tool users report substantially higher brand perception scores following AI-generated advertising exposure (M = 3.13 vs. 2.55, U = 4127.5, p = 0.002, r = 0.273). The Pragmatist consumer typology (high Skepticism paired with high Contextual Acceptance) emerges as the strategically dominant segment. Findings challenge binary pro-/anti-AI framings and carry direct implications for AI disclosure strategy, content segmentation, and responsible AI adoption in Indian brand communications.
AI-generated marketing content, AI transparency, Indian marketing, generative AI advertising, AI perception, AI in media
Caught in the Click: Micro-Moments, Dark Patterns, and Consumer Decision-Making in India’s Mobile-First Economy with special focus on Quick Commerce Industry in India
The rapid growth of India’s mobile-first economy has significantly transformed consumer purchasing behaviour, particularly with the emergence of quick commerce platforms that emphasize speed, convenience, and instant delivery. This study examines how micro-moments and dark-pattern interface elements influence consumer decision-making within India’s quick commerce ecosystem. The research focuses on identifying behavioural triggers that shape impulse purchases and user engagement on mobile applications such as Blinkit, Zepto, Instamart, and BigBasket Now. A quantitative research design was adopted, and primary data were collected through a structured questionnaire administered via Google Forms from 115 urban quick-commerce users across major metropolitan cities including Bengaluru, Mumbai, Kolkata, Delhi, and Ahmedabad. Statistical analysis was conducted using descriptive statistics, reliability testing, Chi-square analysis, correlation, and regression techniques. The findings indicate that most consumers complete purchase decisions within 1–5 minutes, highlighting the role of micro-moments in quick commerce environments. The results also reveal that certain interface nudges particularly free-delivery thresholds and fast payment convenience have a statistically significant influence on impulse purchasing behaviour. The study concludes that persuasive interface design strategies combined with moment-driven consumer behaviour can subtly shape purchasing decisions in mobile commerce environments, raising important implications for ethical digital design, consumer awareness, and regulatory oversight in India’s rapidly expanding quick commerce sector.
Micro-Moments, Dark Patterns, Quick Commerce, Consumer Decision-Making, Mobile-First Economy, Impulse Buying Behaviour.
Echoes in the Digital Bazaar: Do Brands Speak, or Do Echoes Speak for Them?
In the twenty-first-century digital ecosystem, brands no longer communicate in a vacuum. Their narratives live, mutate, and multiply within vast online communities whose conversations are shaped by algorithms, identities, and emotions. Within these spaces—what scholars increasingly refer to as echo chambers—users are surrounded by information that confirms pre-existing beliefs, amplifying group identity and silencing dissenting perspectives (Cinelli et al., 2021; Hartmann et al., 2025). The consequence for brand management is profound: a brand’s voice competes not only with competitors but with its own consumers’ reinterpretations, memes, and ideological filters. In essence, brands no longer simply speak; they are spoken through.
From Listeners to Loyalists: The Role of Branded Podcasts in Building Brand Communities and Consumer Loyalty in India
Podcasting has emerged as a distinctive medium through which brands cultivate intimate, community-oriented relationships with consumers. This paper combines a systematic review of 35 studies on brand community podcasting (2015–2024) with an original empirical survey of 600 Indian respondents examining three branded podcasts — Royal Enfield, CRED, and Bombay Shaving Company ("The Barbershop with Shantanu"). Using a structured questionnaire measuring six constructs — podcast content, host credibility, brand perception, podcast engagement, brand community, and brand loyalty — the study finds excellent scale reliability (Cronbach's alpha = 0.957) and strong, statistically significant positive correlations among all constructs (p < 0.01). Chi-square analysis reveals that podcast listening frequency is significantly associated with respondent age but not gender, and that occupation is significantly associated with preferred branded podcast. Across constructs, Bombay Shaving Company recorded the highest mean scores despite a smaller listener base, while Royal Enfield commanded the largest audience share. The findings extend brand community and parasocial interaction theory to the Indian podcasting context and offer practical guidance for brand managers seeking to convert podcast listeners into loyal brand advocates.
brand community, branded podcasts, host credibility, parasocial interaction, brand loyalty, consumer engagement, India
Apologies in the Age of Algorithms- Emotional Trust Repair in YouTube’s Platform Crises
In the digital platform economy, reputational crises can rapidly escalate due to the interconnected nature of online communication environments. Platforms such as YouTube frequently face controversies related to content moderation, algorithmic governance, misinformation, and creator monetization policies, which can significantly affect user trust. This study examines how different crisis communication strategies influence the process of consumer trust repair in the context of digital platform controversies. Drawing upon crisis communication theory and insights from neuromarketing literature, the research investigates how emotional interpretations of organizational responses shape perceptions of trust restoration. Specifically, the study compares three commonly observed crisis response strategies: apology-based communication, organizational silence, and counter-narrative responses. Using a qualitative exploratory research design, secondary data were collected from publicly available sources including official platform statements, media reports, and public discussions on digital platforms. The data were analyzed through thematic analysis to identify patterns in emotional and cognitive interpretations of crisis communication strategies. The findings indicate that apology-based responses tend to evoke empathy, reassurance, and perceptions of accountability, thereby facilitating trust repair. In contrast, organizational silence and defensive counter-narratives often generate frustration, suspicion, and perceived evasiveness, which weaken trust restoration efforts. The study proposes a conceptual model demonstrating how emotional interpretation mediates the relationship between crisis communication strategies and trust repair outcomes. By integrating perspectives from crisis communication and consumer neuroscience, this research contributes to a deeper understanding of the emotional mechanisms underlying trust reconstruction in digital platform environments
Crisis Communication, Consumer Trust Repair, Digital Platforms, Emotional Processing, Neuromarketing
Beyond Rationality: Empirical Investigation of Behavioural Biases Influencing Investment Decisions Among Women Faculty in Unaided Colleges Affiliated with Bengaluru City University, Bengaluru
Purpose — The study aims to examine the behavioural biases influencing investment decisions among women faculty working in unaided colleges affiliated with Bengaluru City University. It further investigates the level of investment awareness, investment preferences, and the relationship between demographic factors, particularly age, and investment decision-making behaviour. Design/Methodology/Approach — The study adopts a descriptive research design. Primary data were collected through a structured questionnaire administered to women faculty members employed in unaided colleges affiliated with Bengaluru City University. A convenience sampling technique was used to select 100 respondents. The collected data were analysed using percentage analysis, descriptive statistics, and cross-tabulation techniques to examine behavioural biases, investment awareness, risk perception, and investment decision-making behaviour. Findings — The findings reveal that most respondents are above 45 years of age, employed full-time, and possess postgraduate qualifications. A high level of awareness regarding investment avenues was observed among the respondents, particularly towards bank deposits, provident funds, and post office savings schemes. Despite being aware of diversified investment opportunities, most women faculty members prefer traditional and low-risk investment instruments. The study also found that respondents occasionally rely on intuition and emotions while making investment decisions, indicating the presence of behavioural biases. Furthermore, educators above 45 years of age exhibited greater confidence in investment decision-making compared to younger respondents. The results suggest a significant gap between investment awareness and actual investment commitment. Research Limitations/Implications — The study is confined to women faculty members working in unaided colleges affiliated with Bengaluru City University and is based on a sample size of 100 respondents selected through convenience sampling. Therefore, the findings may not be generalised to all women investors. The study contributes to behavioural finance literature by providing insights into the investment behaviour of women educators and highlights the need for targeted financial literacy initiatives. Originality/Value — The study contributes to the limited literature on behavioural finance by focusing specifically on women faculty members in unaided higher educational institutions. It provides empirical evidence on the role of behavioural biases, investment awareness, and demographic factors in shaping investment decisions among women professionals in the Bengaluru region.
Behavioural Finance; Behavioural Biases; Investment Decision-Making; Women Investors; Financial Literacy; Investment Awareness; Risk Perception.
Customer Relationship Management (2000–2026): A Bibliometric Study of Recent Trends and Future Research Agenda
In response to globalization, technological advances, and increasing market competitiveness, customer relationship management (CRM) has become a strategic necessity for the services industry. Financial institutions have increased customer satisfaction, loyalty, retention, and long-term profitability by shifting from transaction-oriented banking to customer-centric relationship management. Digitalisation, such as internet banking, automated teller machines, data warehousing, and data mining, has altered client relations by providing personalized services and informed decision-making. Considering the rising customer expectations, effective CRM practices are leading to enhanced service quality, improved brand image, and maintaining a competitive position. The present study unravels the intellectual structure, publication trends, key contributors, and co-citation Analysis and bibliometric coupling themes within the research area. The extant literature data captured from the databases are analysed using bibliometric visualisation tools like Vosviewer. This will surely help researchers, practitioners, and policymakers to enhance services that are more customer-centric from diverse industry sectors. The implications and outcomes of these studies help in crystallizing the core domain of customer relationship management research and provide a future research agenda.
Customer Relationship Management (CRM), Bibliometric Analysis, Banking Sector, Customer Retention, Customer Loyalty, Data Mining, Research Trends
Swapna Abhijit Udgaonkar , Sumlesh Kamble, Manisha Vishwanath Naikwade
Determinants of Consumer Purchase Intention Toward Pre-Owned Electric Vehicles: The Mediating Role of Trust and the Moderating Role of Perceived Battery Health
This study examines the determinants of consumer purchase intention toward pre-owned electric vehicles (EVs) in Delhi National Capital Region (NCR), India, with particular focus on the mediating role of consumer trust and the moderating role of perceived battery health. Grounded in the Theory of Planned Behavior, Perceived Risk Theory, Signaling Theory, and Commitment-Trust Theory, a conceptual model was developed linking six antecedents — price value, environmental concern, perceived risk, product/EV knowledge, seller/platform credibility, and social influence — to purchase intention through consumer trust, with perceived battery health hypothesized to strengthen the trust–purchase intention relationship. Data (N = 330) were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapped significance testing. All six antecedents significantly predicted trust (R² = 0.339), with perceived risk emerging as the strongest negative predictor (β = −0.405) and seller/platform credibility the strongest positive predictor (β = 0.258). Trust significantly predicted purchase intention (β = 0.439, R² = 0.240) and fully mediated the effect of all six antecedents on purchase intention. The hypothesized moderating effect of perceived battery health was directionally consistent — the trust–intention slope strengthened from 0.349 at low battery health perception to 0.528 at high battery health perception — but did not reach conventional statistical significance (p = 0.118). Findings underscore trust-building, particularly through risk reduction and credible battery health certification, as the primary lever for growing the pre-owned EV market, offering a theoretical extension to trust-mediated adoption models and practical guidance for platforms, dealers, and policymakers.
pre-owned electric vehicles; purchase intention; consumer trust; perceived battery health; PLS-SEM; Theory of Planned Behavior
The Impact of Technological Research and Development on Economic Growth in Turkey: An Econometric Study for the Period (1990–2023)
This study aims to evaluate and quantify the long-run impact of technological research and development (R&D) on economic growth in Turkey over the period 1990–2023. To achieve this objective, the analysis employs a range of econometric techniques, including unit root tests to examine the stationarity of time series data, as well as cointegration testing using the bounds testing approach within the Autoregressive Distributed Lag (ARDL) framework. The empirical findings indicate that high-technology exports, R&D expenditure, and patent application filings exert a positive and statistically significant effect on Turkey’s long-term economic growth. In contrast, scientific and technical journal publications, as well as the labor force, demonstrate a negative impact on economic growth over the same period.
Technological Research and Development, Economic Growth, ARDL Methodology, Turkey
Larouci Chikha Mabrouk, Tedjani Tahraoui
Modeling the Impact of Fiscal and Monetary Policies on Economic Growth in Algeria During the Period (2000-2024) — Using Artificial Intelligence Techniques and Python Programming Language.
This study aims to analyze the impact of fiscal and monetary policies on economic growth in Algeria during the period (2000–2024), using artificial intelligence techniques and the Python programming language. The study relied on annual data for a set of macroeconomic variables, most notably: Gross Domestic Product (GDP), government expenditure, public revenues, money supply, inflation rates, and interest rates. Python libraries such as NumPy and Pandas were used for data processing and building predictive models. The results showed that fiscal policy had a direct and strong impact on economic growth, particularly through public spending related to the hydrocarbons sector. In contrast, the impact of monetary policy was relatively weaker due to the limited effectiveness of its tools in the context of heavy dependence on oil revenues.
Fiscal Policy, Monetary Policy, Economic Growth, Python Programming Language.
An Analysis of Quality of Work Life and Employee Well-being Among Gramin Dak Sevaks in Malappuram District, Kerala
This study examines the quality of work life (QWL) among Gramin Dak Sevaks (GDS) in the Malappuram district of Kerala, focusing on the multifaceted dimensions that contribute to their overall work experience. The GDS, who serve as rural postal workers, play a crucial role in the Indian postal system, particularly in rural areas where access to postal services is essential for communication and economic development. The research employs a mixed-methods approach, combining quantitative surveys and qualitative interviews to gain a comprehensive understanding of the factors influencing QWL among these workers. The survey instrument was designed to assess various dimensions of QWL, including job satisfaction, working conditions, organizational support, and work-life balance. The sample consisted of a representative cohort of GDS from the Malappuram district, enabling the analysis to reflect the diverse experiences of these workers. Data analysis revealed significant insights into the challenges faced by GDS, particularly regarding inadequate remuneration, limited career advancement opportunities, and the impact of work-related stress on their personal lives. Additionally, qualitative interviews provided nuanced perspectives on the emotional and psychological aspects of their work, highlighting the importance of social recognition and community support in enhancing QWL. The findings indicate that while GDS demonstrate a strong commitment to their roles, various systemic issues impede their overall job satisfaction and well-being. This study contributes to the existing literature on QWL by emphasizing the unique context of rural postal services in India and suggesting potential interventions to improve the working conditions and quality of life for Gramin Dak Sevaks. By identifying key areas for improvement, such as better financial compensation and enhanced support mechanisms, this research offers valuable insights for policymakers and organizational leaders aiming to foster a more conducive work environment for GDS in Kerala and similar contexts.
quality of work life; Gramin Dak Sevaks; Malappuram; Kerala; rural postal services; job
Macroeconomic Determinants of Stock Market Volatility: Evidence from the Indian Market
This study investigates the dynamic impact of macroeconomic variables on stock market volatility in India, a critical area of inquiry given the increasing interdependencies between economic indicators and financial markets. Utilizing a comprehensive dataset that spans several years, the analysis focuses on key macroeconomic variables, including inflation rates, interest rates, exchange rates, and GDP growth, to ascertain their influence on the volatility of the Indian stock market, as represented by major indices such as the Nifty 50 and BSE Sensex. Employing advanced econometric techniques, including Vector Autoregression (VAR) and Generalized Autoregressive Conditional Heteroskedasticity (GARCH) models, the research delineates the short-term and long-term relationships between these macroeconomic variables and stock market volatility. The findings reveal that fluctuations in inflation and interest rates significantly contribute to increased volatility in the stock market, with a pronounced lag effect. Furthermore, the results indicate that exchange rate variations exert a substantial impact on market stability, particularly during periods of economic uncertainty. The study also highlights the role of GDP growth as a stabilizing factor that mitigates volatility, suggesting that robust economic growth may buffer the adverse effects of other macroeconomic shocks. These insights underscore the necessity for investors and policymakers to consider macroeconomic indicators in their strategic decision-making processes, particularly in the context of a rapidly evolving market landscape. The implications of the findings extend to financial risk management, where understanding the interplay between macroeconomic factors and market dynamics can facilitate better forecasting and investment strategies. By illuminating the intricate relationships between macroeconomic conditions and stock market behavior, this research contributes to the broader discourse on financial stability and economic resilience in emerging markets, particularly in the Indian context, where rapid economic transformations are often accompanied by heightened volatility in financial markets. The study advocates for an integrated approach to economic policy formulation that takes into account the multifaceted interactions between macroeconomic variables and stock market fluctuations, thereby enhancing the effectiveness of policy measures aimed at stabilizing financial markets in the face of external shocks and domestic economic challenges.
macroeconomic variables; stock market volatility; India; econometric analysis; financial stability; economic policy
An Empirical Analysis of Workforce Diversity and Organizational Productivity in Selected Fertilizer Manufacturing Companies of Tamil Nadu
This study investigates the association between diversity and organizational productivity within the fertilizer manufacturing industry in Tamil Nadu, a region characterized by a burgeoning agricultural sector and a significant reliance on fertilizer production. The research is premised on the notion that workplace diversity, encompassing variations in gender, age, ethnicity, and educational background, can influence organizational productivity through enhanced creativity, problem-solving capabilities, and employee engagement. Utilizing a mixed-methods approach, the study collects quantitative data through structured surveys administered to employees across various fertilizer manufacturing firms, alongside qualitative insights gathered from in-depth interviews with management personnel. The analysis employs statistical techniques to examine the correlation between diversity indices and productivity metrics, including output levels, efficiency rates, and employee satisfaction scores. Preliminary findings indicate a positive correlation between diversity and productivity, suggesting that organizations with a more heterogeneous workforce tend to exhibit higher levels of innovation and operational efficiency. Furthermore, qualitative data highlight the importance of inclusive organizational cultures and diversity management practices in fostering a collaborative work environment that maximizes individual contributions. These findings contribute to the existing literature by providing empirical evidence of the benefits of diversity in a specific industrial context, thereby offering valuable insights for practitioners aiming to enhance productivity through strategic diversity initiatives. The implications of this research extend to policy formulation within the fertilizer manufacturing sector, emphasizing the necessity for organizations to adopt inclusive practices that leverage diverse talent pools to drive competitive advantage. By advocating for diversity as a pivotal element of organizational strategy, this study aims to inform stakeholders of the potential economic and operational benefits that can be realized through effective diversity management in the context of Tamil Nadu's fertilizer manufacturing industry.
diversity; organizational productivity; fertilizer manufacturing; Tamil Nadu; employee engagement; inclusive practices
Determinants Of Customers' Perception Towards Cross-Selling Services in Private Sector Banks: Evidence from Thrissur District, Kerala
The Present Study Investigates Customers' Perceptions Towards Cross-Selling Services In Private Sector Banks, Focusing Specifically On The Thrissur District Of Kerala. The Significance Of Cross-Selling In The Banking Sector Has Gained Prominence Due To The Competitive Landscape And The Necessity For Financial Institutions To Enhance Customer Engagement While Maximizing Revenue. This Research Employs A Quantitative Methodology, Utilizing A Structured Questionnaire To Gather Data From A Diverse Sample Of Bank Customers Within The Region. The Analysis Reveals A Multifaceted Understanding Of Customer Attitudes Towards Cross-Selling Practices, Highlighting The Importance Of Trust, Perceived Value, And Service Quality As Critical Determinants Influencing Customer Acceptance Of Cross-Selling Initiatives. The Findings Indicate That Customers Exhibit A Generally Positive Perception Towards Cross-Selling, Particularly When They Perceive The Offered Products As Relevant And Beneficial To Their Financial Needs. However, There Are Notable Variations In Perception Across Different Demographic Segments, Suggesting That Age, Income, And Educational Background Play Significant Roles In Shaping Customer Attitudes. Furthermore, The Study Identifies Several Barriers That Hinder Effective Cross-Selling, Including A Lack Of Awareness Regarding The Available Services And Concerns Over The Aggressive Sales Tactics Employed By Bank Representatives. The Implications Of These Findings Are Pertinent For Banking Institutions Aiming To Refine Their Cross-Selling Strategies To Better Align With Customer Expectations And Preferences. By Fostering A Customer-Centric Approach And Enhancing The Communication Of Product Benefits, Banks Can Not Only Improve Customer Satisfaction But Also Drive Greater Adoption Of Cross-Selling Services. The Study Contributes To The Existing Literature On Consumer Behavior In The Banking Sector And Provides Actionable Insights For Practitioners In Developing More Effective Marketing Strategies Tailored To The Needs Of Their Clientele. It Underscores The Necessity For Banks To Cultivate Stronger Relationships With Customers Through Transparent Communication And Personalized Service Offerings, Ultimately Leading To Improved Financial Performance And Customer Loyalty In A Highly Competitive Market.
Cross-Selling; Customer Perception; Private Sector Banks; Thrissur; Kerala; Financial Services