Unified Payments Interface (UPI) is a technology that integrates several bank accounts into a single mobile app (of any participating bank), combining many banking services, smooth money transfer, and merchant payments under one umbrella. Because of demonetization and the Covid-19 outbreak, UPI payments have changed and increased significantly, becoming a key element of the Indian payment system. In 2022 financial year, it processed over 45 billion transactions worth over Rs.83 lakh crore. The Auto Regressive Integrated Moving Average (ARIMA) approach is well-known for predicting time series data while taking into account the non-linearity of the data. Since 2016, both the total number of transactions and the total value of transactions in the UPI system have been steadily growing. Using the ARIMA time series approach, this research forecasted the future one-year value and volume of UPI payments. The findings of this study indicate that there will a rapid growth in the use of UPI for digital transactions, large number of payments settled through the UPI platform, the trend would continue for the next calendar year.

With the growth of global mobile usage, more consumers shop online than before. New technologies make online services accessible for companies in several markets. In Ind a a growing number of supermarkets offer an online service. So far the adoption process of the online supermarkets is much slower compared to the general online shopping adoption. This work attempts to identify the factors that influence the likelihood of consumers to engage in online shopping or buying activities for grocery at online supermarkets.

Working from home was rare in India, but after Covid-19, the virtual way of working is growing in popularity due to its potential for cost savings. It also enables an organization to be more agile and respond to crises like, global pandemics. Changing jobs and culture creates more problems for individuals managing their work and personal life, worklife balance issues have taken on a lot of significance due to rising stress levels, competition, and insecurities in life. Through the mediating effects of work-life balance, it has been determined that there is a direct and indirect association between working from home and job satisfaction. The study adds to the body of literature asit provides information on the various implications of this phenomenon in different organizational structures across multiple industries, demonstrating the importance of treating employees with respect and care in order to foster a sense of work-life balance among the workforce.

The main objective of this study was to reveal the effects of emotional intelligence levels and emotional labour levels of teachers and bank employees in the service sector on their emotional burnout levels. The research sample consisted of 509 teachers working in primary and secondary schools operating in two central districts (Meram and Selçuklu) affiliated to the Provincial Directorate of National Education in the province of Konya in Turkey, and 391 bank employees in these districts. Data were collected by simple random sampling using the questionnaire technique of the quantitative research method. Within the scope of the research, the effects of emotional intelligence and emotional labour scales on emotional burnout were examined with regression analysis. It has been determined that the sub-dimensions of Emotional intelligence have a positive effect on Emotional labour, and the subdimensions of Emotional intelligence have a negative effect on Emotional burnout, and the sub-dimensions of Emotional labour have a positive effect on Emotional burnout. According to the results of the Structural Equation Model, it was concluded that emotional intelligence has an effect on emotional burnout through emotional labour. According to the results of the Mann Whitney U test, it was concluded that the emotional intelligence levels of the teachers were higher than those of the bank employees. In addition, it was determined that the emotional burnout levels of bank employees were higher than teachers.

Organizations are increasingly adopting socially responsible business practices in response to increasing competition and rising commercial pressure from multiple stakeholder groups.However, a more comprehensive understanding of how employees perceive their organization's CSR practices is still lacking. To broaden this understanding, the current research examined the impact of demographic variables on employees' perception of corporate social responsibility (CSR) especially in the diverse country like India. Demographic variables such as age, gender, marital status, organizational tenure, education and income level have been taken into consideration. The study was administered on 485 employees from leading commercial banks in India. Survey was conducted to collect the data from respondents. Data was analyzed using mean score, ANOVA and post-hoc analysis. Results indicate that perception of employees towards CSR varies across different demographic variables under study. Implications were discussed and future research directions were recommended.

The sickness in industrial organizations is contributed by numerous internal and external causes. The existing literature identifies that these causes are connected with production, finance, marketing, managerial and other external force. The current study is an effort to identify production and managerial causes of the sickness of the paper mill of Indian State of Assam. Afield study through a questionnaire method was conducted among three hundred one sampled respondents. The seven points Likert scale uses to rate the level of agreeability on production and managerial causes of sickness. The collected primary data has been analysed and processed using a principal component analysis with exploratory factors. The factor analysis retains two-factor components of production causes and three-factor components of managerial causes comprises of four and one items and three items in each factor component respectively with the highest factor loadings, eigen value and communalities accordingly.

Non-performing assets are the important variables to be considered while evaluating the financial health and performance of Indian banks. They influence the operational and functional productivity, which had a deep impact on the liquidity, proficiency, dissolvability and financial profitability of the banks. The paper is an attempt to examine the connections, impact, causal relationship between the non-performing assets and nine ratios addressing liquidity, productivity, dissolvability and financial profits over the period 2005 to 2021. Johansen's Test of cointegration and Vector Error Correction Model (VECM) is applied to investigate the long- term causality in relationship among NPA's and nine ratios considered under the review. The examination uncovers that the non-performing assets of the Indian banks are adversely related with the liquidity, productivity, operating profitability, solvency and financial health of the banks and thus, a long-run harmony relationship exists among them. Regression analysis shows profit per employee and return on equity has least independent impact and collectively the variables affect NPA of banks. The results of Granger causality test using VECM confirms that Cash deposit ratio, return on assets and Return on equities are unidirectional and Credit deposit ratio, Net interest margin ratio, Operating profit to total Assets ratio, Profit per employee and Return on investments are bidirectional relation with non-performing assets. It can be confirmed that there is a unidirectional relation of NPA with Cash Deposit Ratio, Return on Assets and Return on Equity ratio and bidirectional relation among Credit Deposit Ratio, Net Interest Margin Ratio, Operating Profit to total Assets Ratio, Profit per Employee and Return on Investment.

The current development and growth in information technology and increasing role of artificial intelligence in present modern business life have a vast impact on the life style of human being. The business is exploring new opportunities for raising profitability by the use of information technology and artificial intelligence, which have resulted in limit less possibilities in the field of Robotic Accounting. The aim of this paper is to explore the possibilities and uses of artificial intelligence in the field of accounting to make the accounting process completely automated and further to find the challenges and solution for the same. This paper is discussing about few of the opportunities and challenges facing the Robotic Accounting.

Aim/Objectives of Study:The present study aims to identify the various factors influencing the professional commitment of high school teachers. Method: The study is empirical in nature. The primary data is collected through structured questionnaire. The systematic survey is conducted for target respondents of school teachers. The sample size remains 104. The frequency distribution, descriptive statistics and non-parametric test of Kruskal-Wallis were applied in this regard. Findings: It was found that that there was no difference of opinion among the high-school teachers as far as the professional commitment is concerned amongst them. There is a significant difference of opinion amongst the high school teachers towards their professional commitment. It has been noted that for almost all the demographic profiles of the teachers (age, experience, professionalism, motivation etc.) the significant Pvalues are less than 0.05. It signifies that there is no significant difference of opinion except the designation of the teachers. Social Implications:The commitment of a teacher is beneficial in nation-building tasks. This study is useful for the various stakeholders associated with the world of education leading to improve the professionalism amongst the teachers.

Sustainable development maintains a balance between economic growth, environment, and standard of living. Many countries worldwide are facing environmental degradation, which has become a major obstacle to economic growth. Thefinancial sector has played an important role in developing economic sectors by providing quick n e c e ss a r y f u n d s, a n d t h e e n v ir o nme n t a l s e c t o r is n o exception.Therefore, this study aims to investigate the nexus between green finance and financial innovation and their impact on the environmental quality situation in China from 1995 to 2021. To investigate the financial and environmental nexus, we have applied the ARDL model. The results confirm that the long-term projection associated with green finance significantly affects CO2 emissions.Similarly, the financial innovation long-run estimation is significant and positive in the CO2 emission models.This result shows that CO2 emission is reduced in China when green finance increases. Therefore, the environmental quality is improved. Green finance is positive and significant in the shortrun with CO2 emission. The results suggest some important policy implications

This research analyzes the impact of chief executive officers' characteristics (CEO characteristics) and blockholder on capital structure decisions, based on a sample of 100 listed construction and real estate companies in Vietnam from 2015 to 2021. By using OLS regression, we found that the characteristics of the CEO and blockholder have a direct impact on capital structure decisions. Indeed, the empirical results indicate tenure, education degree, the duality of the CEO, and blockholder ownership are positive effects on leverage degree. The study findings provide more evidence in regard to the important role of the CEO and large shareholders, as well as give some remarkable recommendations for stakeholders in terms of making related decisions.

Humans are prone to a number of illnesses, so healthcare facilities are crucial for our recovery. Even though India's healthcare system is mostly supported by public funds, many people still choose to access better and higher-quality care at private healthcare institutions. The cost of using these private healthcare facilities becomes prohibitive for the majority of the Indian populace. In this situation, health insurance becomes important, and because the vast majority of people are uninformed about its advantages, consumers must be made aware of them. The population has to be educated. In this paper, we wanted to emphasise that despite the fact that a sizeable part of Indians still lack health insurance, COVID-19 is changing people's perceptions of how important health insurance is in today's society. Health insurance is proven to be a blessing in these challenging times with COVID-19 striking hard and killing millions of people. Because the cost of healthcare is a problem during a recession, especially for persons who lost their jobs due to the epidemic and those who need to use normal healthcare facilities, the COVID-19 is creating proposals for health insurance.