The research is to see how E-banking affects the performance of a bank. As a measure of the electronic method of transactions, we used credit cards, debit cards, National Electronic Fund Transfer (NEFT), Real Time Gross Settlement (RTGS), and Point of Sale (POS), while Return on Assets (ROA) was used as a metric of profitability. The research focuses on India's top ten public sector banks, as determined by market capitalization. The findings reveal that digital payment instruments considerably influence return on assets, indicating that internet banking might help banks increase their profitability. Furthermore, the study shows that electronic banking has a significant favorable influence on bank profitability. Financial institutions were able to reduce their banking expenses after the advent of e-banking services. Furthermore, technical progress in the banking industry provides additional potential for banks to improve their interaction with customers, easier access to banking facilities by clients, and banks' market reach with e-banking. Keywords: E-Banking, Return on Assets (ROA), Profitability, Public Sector Banks, Covid-19

Thrifting is a concept that dates to medieval times when used clothing was taken from the rich and sold in the smaller rural villages. Although in this paper we are going to be looking at 'thrifting' as an evolved concept, turned into a trend. The basic idea of thrifting is reusing, and repurposing used clothes and varied items. There are two sets of extremely opposite opinions when it comes to thrifting. There are a lot of parameters that influence opinions surrounding thrifting and this study plans to highlight arguments that explain both perspectives better. In addition to understanding the nature of the trend, the study also aims to analyze the growth pattern of thrifting throughout India and focus on the causes of its gaining popularity. There is a lot of rising awareness about thrifting and social media platforms have largely contributed to the same. While social media has helped a lot of thrift businesses improve their outreach and acted as a catalyst, it has also helped the masses understand the benefits and impacts of thrifting. In pre-and postpandemic times, a massive shift in consumer behavior led people towards online thrifting therefore the paper includes comparative research of thrift markets in the pre- and post-pandemic era. This research paper examines the point of view of consumers as well as the insights from the sellers and understands how they plan to fight the challenges such as accessibility, awareness, and acceptance of thrifting. Keywords: thrift stores, social media, thrive online, consumer research, sustainability.

Gamification has turned into a popular strategy among various sectors and marketing is one of them. Many corporations consider gamification as a most effective marketing strategy to increase user's engagement, awareness and loyalty towards brand. Though, there is lack of empirical studies supporting above mentioned beliefs. The aim of this research is to explore the distinct gaming elements and to study the effect of gaming elements, also known as gamification, on cognitive aspect of brand engagement in context of e-commerce. This study tests how gamification is associated with the cognitive brand engagement by using descriptive cross sectional design on youngsters of Haryana State. Factor analysis and multiple regressions have been used as statistical tools for this study. Gamification is found positively associated with cognitive brand engagement and brand management is effectively managed by gamification as an effective marketing strategy. The paper will be of value to those interested in applying gamification to engage and motivate individuals. This study is suitable for academics and as well as for practitioners.

Problem- COVID pandemic is a situation which affected every individual as well as every sector of the economy and Educational sector is not an exception. Due to pandemic the years old traditional class room teaching learning system has changed to teaching and learning through online platforms like MS Teams, Zoom and so on. As a result of this drastic change in traditional system, perception of learners has undergone huge changes which is required to be explored. Most of the studies conducted in the field of learners' perception are general study with very few focusing on finding learners' perception towards one specific online learning platform. Purpose of the Study- This study aims to find out the perception and preference of learners for an online learning platform MS Teams. Methodology–For exploring the factors associated with MS Teams as a platform for online learning, Exploratory Factor Analysis was used. Variation in perception of learners was measured by applying one- way ANOVA test. Descriptive statistics is used to study the preference of learners in the present study. Findings- The findings of study are derived from a sample of 147 online learners from a University in Rajasthan. The findings showcased the fact that there exist differences in perception of learners when they accessed online classes through tablet device and on the basis of frequency of attending the online classes. Findings of work also highlighted the fact that MS Teams can be used along with traditional teaching system as a platform for sharing contents with learners. Implication– The findings of the study will be useful for educational sector as well as online learning platform developing companies. Keywords- COVID pandemic ,MS Teams , Online platform, Perception, Preferences, etc.

Oil is an important factor especially, in Gulf countries adding to the National revenue and having an impact on the GDP. Saudi Arabia and Kuwait are major oil producing countries. The research aims to analyze the impact of the global oil price on the per capita GDP and overall development in Saudi Arabia and Kuwait during the period 2000 to 2019. The research is based on data obtained from statistical reports and bulletins issued by OPEC and the World Bank data. The research uses the descriptive approach and the analytical standard approach through statistical and standard methods to analyze the research data by using Eviews program. The study reached a set of conclusions that if oil price increased by 1%, then GDP per capita in KSAincreases by 164.9 %, and in Kuwait 1% increase in oil price led to 377.1% GDP per capita/ The effect of Oil Price on the GDP in the Kuwait is greater than the effect of Oil Price on the GDP in KSA, and the effect was positive in the both the countries Keywords: Oil producing countries, global oil price, OPEC, standard approach, GDPper capita

In corporate world the merger is treated as the amalgation of two or more companies for their mutual benefits. It is defined as the strategic tool for reforming of companies that formulate as a new entity in market for the purpose of adapting new competitive environment. This study was done to examine how employee satisfaction post-merger affects their commitment to the company and their plans to leave. So, the objective of this paper is to look into how happy employees are in commercial banks of India after a merger. 100 employees of commercial banks that had just merged were used as a sample. Most of the people who replied were happy with their jobs after the merger. So, the study comes to the conclusion that banks should figure out what their employees need and give them a good place to work. Keywords : Satisfaction, Mergers, Commercial Banks, Employees

The crises occurring in the global economy, and the systemic transformations caused by them, require effective solutions in the process of financial management of commercial organizations. At the current stage, the price policy of attracting capital from the financial market has brought new problems to economic entities. It is obvious that in conditions of falling profitability, the financial resources attracted at a relatively high cost have a negative impact on the debt management of financial stability of organizations. In professional literature and practical approaches to financial management, in the study of theoretical and practical materials, there are few approaches to effective control of the capital structure, in particular, the threshold limits for determining the preferred capital structure by branch need to be clarified. In line with the development of the IT sector, in the context of the digitalization of the economy,there is a strong need and demand for such prediction approaches that provide an opportunity to obtain the desired information online. In the framework of this article, the development of a new approach to predicting the capital structure has become of primary importance, the scientific result of which is the determination of threshold limits for the main items of liabilities for a randomly selected commercial organization. The teaching model of prepredictionspital components as an effective way to improve financial management was considered the main goal of this article. Keywords: Approach, Factors, Threshold Limits, Preferred Structure, Financial Management, Financial Resources, Commercial, Value, Prediction

The purpose of the article is to conduct a systematic analysis of the "tax risk" category and related categories for their scientifically based classification. The main hypothesis of the study used: the tax system should take into account (predict) evolutionary processes in the economy. In the mathematical models in question, new, "model" hypotheses are also added. For example, the problem of modeling budget losses from tax shortages uses the statistical hypothesis of distribution according to the normal law. Systemic research methods were used. For example, analysis and synthesis, composition and decomposition, mathematical and situational modeling, decisionmaking and others. The main results of the work are systemic conclusions, mathematical and information-logical analysis of the severity of the tax burden, tax decisions, etc. The problems of digital taxation and tax features of digital business are analyzed. The author's regression and factor analysis is presented, emphasizing the relevance of the system-analytical approach to tax problems considered in the work. Proposed tax and legal adjustments of electronic business interactions taking into account network effects. Keywords: tax risks, Russian taxes, digital economy, optimization, digitalization.

This article is a chronicle that uncovers the journey of Indian reinsurance circumscribing the prime transitions. For this extensive literature has been reviewed to put the relevant information in the present form. Lately, Indian Reinsurance sector has undergone sea change. For the first time in history of Indian reinsurance, consent has been given to the top tier international reinsurers to open their branches in India. Seeing such a scenario, the curiosity to know more about reinsurance in India has encouraged us to conduct the present study. Further, the indisputable role of reinsurance for insurance companies which are fundamental to a country's economy, merit a study on the same. This study would be immensely useful to readers as it is discussing a relatively less researched area and hence would add to the existing literature. The study discusses the paradigm of reinsurance with special emphasis on the journey of reinsurance in India unearthing the past and present scenario of reinsurance in India and the only specialist reinsurer of India i.e. GIC Re. Not only this, an endeavour has been made to predict the likely future of the Indian Reinsurance.

Knowledge and skills are important drivers of macroeconomic growth and socioeconomic stability. The study addressed the significance, role, and necessity of a skills development and capacity building programme as a guiding principle in education. In today's world, organisations require a diverse set of skills to easily carry out complex enterprise activities. In today's virtual age, organisations use the internet as a sole / trade channel to compete globally – this has undoubtedly created a demand urgency for brand new skill-units. Students must understand that a bachelor's degree in business administration is not enough to qualify for a job. When hiring management graduates, employers look for specific skills in addition to a degree in business administration. These skills are defined based on the type of work that these students will be required to do after joining the organization. This research paper tries to identify the skills required by management institutions and role of ICT in skill development of management students. Entrepreneurship skills, Communication skills and soft skills have been identified for the study. The method followed in this paper is a mix of literature overview and statistical analysis of quantitative information. This paper tries to provide an insight on the role of ICT in skill development of management students.

Women's empowerment is crucial for development of any nation which is the reason why women empowerment programs are evaluated, promoted and monitored over time. This is all the more important for Indian case as women generally plays an important role in maintaining good household health and nutrition. This paper uses data from secondary sources i.e. NABARD and NFHS (Round 4 and 5) to measure the impact of access to micro-finance funds on multiple measures of women empowerment. Two variables are created MD1 and MD2 in order to measure Micro-finance access and Micro-finance dispersion respectively. This paper documents women empowerment for the whole of India as well as for all its states and Union Territories. The study finds that Southern and Eastern States lead in both indexes of micro-finance access and dispersion. Also, the women empowerment indicators vary greatly across different states as well as across indicators. An important conclusion of this paper is that micro-finance access credit- linked SHGs in states has a positive and significant impact on all indicators of women empowerment. However, micro-finance dispersion i.e. presence of savings-linked SHGs does not have any impact on any indicator of women empowerment. An implication of these results is that the government should provide the necessary support to the SHGs in terms of training and market- linkage. This is crucial for the sustainability of the SHGs and effectiveness of the program as vehicle for women empowerment given the alarming rise in NPAs in SHG- lending.