Indian Journal of Economics and Finance (IJEF)
type: channel
description: The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. Authors can electronically submit articles throughout the year using the Article Submission System. Authors can format their article either in (i) a single-column format or (ii) as per the journal template. The submitted articles should not have been previously published or are currently under consideration for publication elsewhere. The journal does not accept brief or short notes for publication. The editors retain the right to reject any articles that lack quality or originality without sending them for review. All articles must fall within the journal’s scope and will undergo a double-anonymized peer-review process. Authors must confirm that they have read and understood the content of their submitted article and ensure that it meets acceptable English grammar and usage standards. To help with the proofreading process, authors can use tools like Grammarly or similar applications. As an open-access journal, authors must pay an Article Processing Charge (APC) to publish their articles and retain copyright. Additionally, authors should familiarise themselves with the editorial and publishing policies of the journal.
publisher: Lattice Science Publication (LSP)
language: en
publication name: Indian Journal of Economics and Finance (IJEF)
issn: 2582-9378
copyright: CC-BY-NC-ND 4.0
items: Does Biotechnology Innovation Drive Economic Growth? Panel Evidence from Developed Economies, 2018-2023
items: An Analysis of Adoption Patterns and Challenges of Digital Marketing Strategies in Agribusiness: Special Reference to Coconut Farmers
items: Factors of Credit Risk Handling in Selected Microfinance Institutions of Ethiopia
items: Understanding Consumer Challenges and Bank Strategies in the Adoption of E-Banking: A Psychosocial Perspective in the Covid-19 Era
items: Is India Prepared to be an Investment Destination Among Asian Countries?
items: Effects of Debt Finance on Financial Performance of Listed Deposit Money Banks in Nigeria
items: Influence of Foreign Direct Investment (FDI) on India's Financial Markets: Trends, Impact, and Future Outlook
items: Humital Banking: The Future of Banking at the Intersection of Human and Digital Touch
items: Real-Time Forecasting of Stock Trends using Particle Swarm Optimization
items: A Study of Customer Buying Behavior for Online Shopping with Special Reference to Electronic Goods
items: Financial Inclusion through SHGs: A Study of Women’s Economic Participation in Ziro Valley
items: Behavior and Trends in Retention of Employees of Automobile Industries-A Study in Bangalore
items: Pivotal Role of the Central Grants
items: An Unprecedented Surge: Understanding the Investor Boom in India
items: Financial Literacy of Women: A Systematic Review of Predictors, Behaviours, and Financial Outcomes
items: Perceptions of Bank Employees Towards Green Finance: A Case Study
items: Fundamental Review of the Trading Book (FRTB): A Deep Dive into US, UK and EU Rulemaking and Implementation
items: An Analysis of Life Insurance Company for Sustainable Business Development with Special Reference to HDFC Life Insurance Company Limited in India
items: The Impact of Artificial Intelligence on Business Administration
items: Assessing the Contribution of E-Banking System Reliability on Revenue Collection at Kilimanjaro Christian Medical University College in Tanzania
items: Economic Analysis of Income and Employment in the Indian Economy: Granger Causality Approach
items: Influence of Loan Size on Financial Performance of Small and Medium Enterprises in Moshi Municipality
items: Callable Bond Pricing using the Hull-White Model:A Comprehensive Analysis
items: Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi Municipality
items: Influence of Technology Adoption on Operational Performance of Medium Banks During Covid-19 Pandemic in Moshi Municipality, Tanzania
items: Effects of Taxpayers' Morale on Value-Added Tax Collection in Moshi Municipality, Tanzania
items: Economic Challenges and Opportunities of the Mega Port of Chancay for International Trade
items: Effects of Computerised Accounting Procedures on the Quality of Financial Reporting of Crop Boards in Kilimanjaro
items: Understanding the Dynamics of Financial Constraints and Business Viability among Bahrain’s SME Sector
items: Indian Health Budget 2023 Allocation: Navigating the Framework and Dynamics of Policy Implementation

Does Biotechnology Innovation Drive Economic Growth? Panel Evidence from Developed Economies, 2018-2023
type: item
description: In today's world, the biotechnology field is not just a scientific development but also a pivotal economic contributor across healthcare, agriculture, and many other industries. This study explores the crucial relationship between the biotechnology innovations and the economic growth indicators of 11 nations for the years 2018 to 2023. A secondary dataset comprising 11 countries over 6 years was gathered and used to conduct correlation and regression analyses. These analyses help evaluate how innovation indicators affect an economy's growth. The findings reveal a strong global biotechnological innovation infrastructure dominated by the United States, while Switzerland shows extraordinary innovation efficiency during the selected period. The correlation test shows a strong positive relationship among various innovation parameters, including Research and Development Spending and nations' GDP shares, as well as biotechnology patent registrations. However, the regression results for both Fixed and Random effects fail to establish an impactful relationship between innovation and economic parameters. The findings suggest that policymakers should consider longer-term data when evaluating R&D investments and develop dedicated frameworks for measuring innovation impacts beyond traditional GDP metrics. The study enriches the innovation economics literature by verifying the complex, non-linear relationship between biotechnology innovation inputs and economic growth outcomes.
subject: Articles
  topic: section
subject: Biotechnology Innovation
  topic: keywords
subject: Economic Growth
  topic: keywords
subject: R&D Investment
  topic: keywords
subject: Panel Regression
  topic: keywords
subject: Innovation Policy
  topic: keywords
creator: Navya Patel
rights: Copyright (c) 2025 Navya Patel (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 90
ending page: 99
doi: 10.54105/ijef.B2638.05021125

An Analysis of Adoption Patterns and Challenges of Digital Marketing Strategies in Agribusiness: Special Reference to Coconut Farmers
type: item
description: The digital space in agribusiness enables coconut farmers in Coimbatore district, Tamil Nadu, to deal with the systemic barriers that hinder their access to the markets and income generation. This situation has been analysed, leading to the conclusion that farmers can profit from a proper understanding of the facilitating factors, thereby widening the scope and increasing productivity if digital constructive use is inculcated. The research analysed why small farmers get trapped in traditional marketing modes, failing to adopt necessary changes, such as using digital tools despite their utility. A descriptive research design was followed, and primary data were collected from 65 coconut farmers using a structured questionnaire. The survey focused on demographic characteristics, the marketing mix, reasons for adopting digital media or challenges to adoption, satisfaction levels, and market performance. Chi-square tests, cross-tabulations, and principal component analysis were used to analyse the data and draw conclusions about the association between education and patterns of media adoption and market performance. The findings suggest that educational attainment is a leading determinant of digital marketing uptake and the issues associated with it. Digital literacy is cited most often as the predominant challenge by farmers with higher secondary education, but 54% of farmers with degrees report reaching out with fear of trust issues. The most common method is traditional marketing, used by 43.1 per cent of respondents. Those who use digital-only strategies are 32.3, and those who use a mixture of traditional and digital approaches are 24.6. Early adopters comprise 28% of the sample, and late adopters comprise 30%, with better-educated farmers adopting digital marketing more quickly. Most farmers are satisfied with digital marketing; 76% have indicated that cost effectiveness has led to their satisfaction, and 68% have said that their sales conversion rates have improve…
subject: Articles
  topic: section
subject: Digital Marketing
  topic: keywords
subject: Agribusiness
  topic: keywords
subject: Coconut Farmers
  topic: keywords
subject: Adoption Patterns
  topic: keywords
subject: Market Outcomes
  topic: keywords
subject: Coimbatore
  topic: keywords
creator: Dr. V Murugesh
creator: Mrs. Jincy D
rights: Copyright (c) 2025 Dr. V Murugesh, Mrs. Jincy D (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 84
ending page: 89
doi: 10.54105/ijef.B2639.05021125

Factors of Credit Risk Handling in Selected Microfinance Institutions of Ethiopia
type: item
description: This study examined how certain Ethiopian microfinance institutions manage credit risk. Microfinance institutions are a crucial means of raising substantial funds in developing nations. Secondary data sources were collected from specific microfinance institutions for this investigation. The years 2010 through 2018 were consecutively included in the collected data. The data were analysed using a balanced regression model. Purposive sampling was used to select the sample, and a quantitative research methodology was employed to achieve the study's objectives. The study's target population is the whole Ethiopian microfinance industry. An explanatory research design is used to achieve the study's aim. For analytical reasons, credit risk management is measured as the dependent variable. Moreover, explanatory (independent) factors include the loan-todeposit ratio, average loan balance per borrower, company development, managerial performance, and total assets. Credit risk is positively correlated with total assets, the loan-to-deposit ratio, management performance, and average loan balance per borrower, as indicated by a regression analysis in EViews 8. The study also recommended that companies enhance their overall asset value and management performance by implementing training and other strategic measures.
subject: Articles
  topic: section
subject: Factors
  topic: keywords
subject: Handling
  topic: keywords
subject: Credit Risk
  topic: keywords
subject: Microfinance
  topic: keywords
subject: Ethiopia
  topic: keywords
creator: Mr. Idris Ali Yimer
rights: Copyright (c) 2025 Mr. Idris Ali Yimer (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 79
ending page: 83
doi: 10.54105/ijef.B2636.05021125

Understanding Consumer Challenges and Bank Strategies in the Adoption of E-Banking: A Psychosocial Perspective in the Covid-19 Era
type: item
description: The COVID-19 pandemic fueled digital banking adoption in India. The relevance of traditional banking has diminished as consumers have chosen safer and more contactless options. This rapid shift exposed psychological barriers, including trust deficits, emotional disconnection, and perceived technological complexity. Despite banks investing in security upgrades and user education, gaps remain in aligning these efforts with evolving consumer sentiments. This study examines the dual challenge of functional efficiency and emotional trust in the adoption of e-banking. Guided by two key objectives — identifying consumer challenges and assessing psychological shifts both before and after the pandemic — the survey was conducted online with 210 respondents. Using descriptive statistics and pairedsamples t-tests in SPSS, the study analysed 10 variables, including trust, convenience, emotional response, and perceived control. Findings reveal statistically significant changes in experience, convenience, confidence, social influence, emotional reactions, user control and future intent post-pandemic. However, emotional adaptation did not fully translate to satisfaction. Key issues include functional dissatisfaction, perceived control and trust. The study concludes that while banks have advanced in usability and security, emotional-functional dissonance still limits user loyalty and engagement. Banks must embed empathy, transparency and user empowerment into their digital strategies. Future research should adopt longitudinal designs and focus on vulnerable populations for a more comprehensive understanding.
subject: Articles
  topic: section
creator: Tisha Shah
creator: Rashika Agarwal
creator: Anika Bafna
creator: Tanisha Surana
creator: Prisha Sheth
rights: Copyright (c) 2025 Tisha Shah, Rashika Agarwal, Anika Bafna, Tanisha Surana, Prisha Sheth (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 71
ending page: 78
doi: 10.54105/ijef.B2635.05021125

Is India Prepared to be an Investment Destination Among Asian Countries?
type: item
description: India represents one-sixth of the world's population (UNFPA), and today, the country is the third-largest economy in purchasing power parity. India is the sixth-largest economy, even when measured by the nominal exchange rate of the dollar. It has grown at an average annual rate of 7% over the past 40 years, increasing from $189 billion in 1980 to nearly $3 trillion today. India faces numerous challenges in achieving its growth path. India needs to focus on quality over quantity, reform its policies, and execute them to achieve tangible outcomes. In this study, our objective is to identify the key areas for reform that will help India prepare as an investment destination among Asian countries.
subject: Articles
  topic: section
subject: Social Mobility
  topic: keywords
subject: Education Reform
  topic: keywords
subject: Health Infrastructure
  topic: keywords
subject: Sustainable Development
  topic: keywords
subject: Skill Development
  topic: keywords
subject: Investment Destination
  topic: keywords
creator: Dr. Anindya Pal
rights: Copyright (c) 2025 Dr. Anindya Pal (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 52
ending page: 70
doi: 10.54105/ijef.B2634.05021125

Effects of Debt Finance on Financial Performance of Listed Deposit Money Banks in Nigeria
type: item
description: This study was inspired by the persistent poor performance of Nigerian Deposit Money Institutions, which in turn affects the return on investment available to capital providers. It concentrated on debt financing and return on investment for businesses that transfer money from economic sectors with surpluses to those with deficits. The study examines how both total debt-to-total assets and long-term debt-to-total assets influence the return on assets of Nigerian listed deposit money banks. The audited financial accounts of eleven (11) of the fourteen (14) DMBs that make up the study population over ten years (2014– 2023) served as the secondary data for the study. The Trade-Off Theory serves as the foundation for the study, which used a correlational research approach. The panel data used in the study were analysed using STATA 14, and several regression models were applied. The results from the Random Effect Regression model for the 110 observations were examined. The results showed that whereas long-term debt to total assets (LTDTA) has a considerable and positive impact on ROA, total debt to total assets (TDTA) has an adverse but significant effect. The study's findings showed that debt financing has a 26% impact on the ROA of listed DMBs in Nigeria, with long-term debt accounting for the remaining 74%. The study recommends that DMBs should use debt more prudently to prevent debt traps that could jeopardise their ability to continue operating in the event of default.
subject: Articles
  topic: section
subject: Debt Finance
  topic: keywords
subject: Long-Term Debt
  topic: keywords
subject: Returns on Assets
  topic: keywords
subject: Total Debt to Total Assets
  topic: keywords
subject: Trade-off Theory
  topic: keywords
creator: Jeremiah Ogorry Ogbu
creator: Dr. Seini Odudu Abu
creator: Prof. Emmanuel Apedzan Kighir
rights: Copyright (c) 2025 Jeremiah Ogorry Ogbu, Dr. Seini Odudu Abu, Prof. Emmanuel Apedzan Kighir (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 45
ending page: 51
doi: 10.54105/ijef.B2628.05021125

Influence of Foreign Direct Investment (FDI) on India's Financial Markets: Trends, Impact, and Future Outlook
type: item
description: Foreign Direct Investment (FDI) has emerged as a crucial driver of economic growth and financial market expansion in India. As a rapidly developing economy, India has consistently attracted substantial foreign investment, particularly after the 1991 economic liberalisation. This research examines the influence of Foreign Direct Investment (FDI) on India’s financial markets, analysing its impact on GDP growth, stock market performance, sectoral distribution, and overall economic stability. The study highlights key trends, showing that FDI inflows peaked at USD 84,835 million in 2021-22, with a cumulative inflow surpassing USD 70,000 million since 2000. Major contributing sectors include services, computer software & hardware, trading, and infrastructure, while leading investor countries such as Mauritius, Singapore, and the United States continue to dominate. The correlation analysis between FDI, GDP, Nifty, and Sensex indicates a strong positive relationship, reinforcing FDI’s role in enhancing financial market efficiency and investor confidence. Despite these benefits, the research identifies significant challenges, including regulatory hurdles, policy uncertainty, exchange rate fluctuations, and sectoral imbalances. The study suggests that India's over-reliance on a few investor countries and specific industries could pose risks to sustained investment growth. To ensure long-term economic stability, the research recommends policy enhancements, diversified investment sources, and sectoral reforms to attract high-quality foreign direct investment (FDI). By fostering a stable and transparent investment climate, India can further integrate into global financial networks, solidifying its position as a preferred FDI destination. This research contributes to the broader discourse on the role of FDI in emerging economies, offering insights for policymakers, investors, and financial analysts seeking to optimise India’s investment potential.
subject: Articles
  topic: section
subject: Foreign Direct Investment
  topic: keywords
subject: India’s Economic Growth
  topic: keywords
subject: FDI Inflows Trends
  topic: keywords
creator: Dr. Jay Prakash Verma
creator: Sanskriti Wadhwa
creator: Tushar Bhiwaji Gahane
rights: Copyright (c) 2025 Dr. Jay Prakash Verma, Sanskriti Wadhwa, Tushar Bhiwaji Gahane (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 37
ending page: 44
doi: 10.54105/ijef.A2624.05021125

Humital Banking: The Future of Banking at the Intersection of Human and Digital Touch
type: item
description: The global banking sector is undergoing a rapid and multidimensional transformation. This study examines the transition from conventional, human-centric service models to an increasingly digital-first landscape. This paradigm not only redefines customer expectations but also challenges the traditional foundations of trust and engagement in the banking industry. At the heart of this transformation lies the concept of Humital Banking—a strategic convergence of human empathy and digital efficiency. This paper introduces and articulates the scope, application, and impact of this hybrid model, designed to bridge the emotional intelligence of human interactions with the convenience and scale of digital platforms. The research employs a qualitative methodology, incorporating analyses of recent banking trends, reviews of policy developments, and empirical insights from real-world case studies involving top Indian banks. It critically assesses the limitations of traditional banking practices, such as limited accessibility, operational inefficiencies, and demographic constraints. Simultaneously, it acknowledges the significant advancements brought by digital technologies, including Automated Teller Machines (ATMs), Cash Deposit Machines (CDMs), Unified Payments Interface (UPI), Net Banking, and Central Bank Digital Currencies (CBDCs). Emerging digital banking formats, such as Digital Banking Units (DBUs) and phygital branches, are also examined for their role in reshaping the banking experience across diverse regions. Findings from this study reveal that while digital transformation has increased operational speed and scalability, it often fails to address emotional engagement, trust deficits, and the digital divide prevalent in rural and underbanked populations. This gap can be effectively filled by the Humital Banking model, which integrates digital tools with personalised human support. Video-enabled relationship management, multilingual banking interfaces, and digitally t…
subject: Articles
  topic: section
subject: Humital Banking
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Customer Experience
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: CBDC
  topic: keywords
subject: Phygital Branches
  topic: keywords
subject: DBUs
  topic: keywords
subject: UPI
  topic: keywords
subject: Net Banking
  topic: keywords
subject: ATMs
  topic: keywords
subject: CDMs
  topic: keywords
creator: Dr. Kumar Vikas
rights: Copyright (c) 2025 Dr. Kumar Vikas (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 31
ending page: 36
doi: 10.54105/ijef.B2626.05021125

Real-Time Forecasting of Stock Trends using Particle Swarm Optimization
type: item
description: The traditional neural network algorithm for stock price forecasting is prone to local optima. To enhance the accuracy of stock price forecasting and reduce forecasting time, this paper introduces an improved Particle Optimisation Neural Network Algorithm. By integrating neural networks and particle swarm optimisation algorithms, a more effective forecasting model is constructed that better reflects the dynamic changes in stock prices. Meanwhile, introducing chaos-interference and mutation factors can enhance the algorithm's diversity, thereby further improving forecast accuracy and stability. This method presents a novel solution for research and application in stock price forecasting, offering a valuable reference for relevant practitioners.
subject: Articles
  topic: section
subject: Stock Market Forecasting
  topic: keywords
subject: Real-Time Prediction
  topic: keywords
subject: Stock Trend Analysis
  topic: keywords
subject: PSO
  topic: keywords
subject: Algorithmic Trading
  topic: keywords
creator: Suraj Kumar Sahu
creator: Dr. Zubair Ahmed Khan
creator: Dr. Abhishek Guru
creator: Ankita Singh Baghel
creator: Divya Soni
rights: Copyright (c) 2025 Suraj Kumar Sahu, Dr. Zubair Ahmed Khan, Dr. Abhishek Guru, Ankita Singh Baghel, Divya Soni (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 26
ending page: 30
doi: 10.54105/ijef.A2621.05021125

A Study of Customer Buying Behavior for Online Shopping with Special Reference to Electronic Goods
type: item
description: This paper aims to identify the various factors that affect customer buying behaviour. In the Digital era, online shopping has seen a rapid rise. The emergence of the internet and technological progress has transformed how consumers interact with commerce. Online shopping has become a pivotal element of modern consumer behavior, altering purchasing habits, preferences, and decision-making processes. This essay provides a comprehensive analysis of consumer behaviour in the context of online shopping, addressing factors that shape buying decisions, the significance of trust and convenience, the influence of social dynamics, the psychological elements that impact choices, and the implications for businesses. By reviewing existing research and empirical evidence, this study provides meaningful insights into the complexities of online consumer behaviour in the electronic goods sector.
subject: Articles
  topic: section
subject: Online Shopping
  topic: keywords
subject: Customer Behavior
  topic: keywords
subject: Trust
  topic: keywords
creator: Dr. Punit Dubey
creator: Dr. Rajeev Sharma
creator: Dr. Vandana Kanaskar
rights: Copyright (c) 2025 Dr. Punit Dubey, Dr. Rajeev Sharma, Dr. Vandana Kanaskar (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 19
ending page: 25
doi: 10.54105/ijef.A2618.05021125

Financial Inclusion through SHGs: A Study of Women’s Economic Participation in Ziro Valley
type: item
description: Financial inclusion has emerged as a crucial aspect of economic development, providing individuals and businesses with access to valuable and affordable financial products and services. In India, financial inclusion has gained significant attention as a means to empower marginalized and low-income populations, particularly women. One key mechanism for promoting financial inclusion among women in rural areas has been the establishment of Self-Help Groups (SHGs). This study examines the role of SelfHelp Groups (SHGs) in promoting financial inclusion and empowering Apatani women in Ziro Valley, Arunachal Pradesh. It explores how SHGs facilitate access to credit, enhance financial literacy, and influence household economic decision-making. Additionally, the research highlights the contribution of SHGs in fostering social cohesion, leadership skills, and community development. Through collective savings and microcredit facilities, these groups not only provide economic support but also strengthen women's financial independence and resilience. The study employs a mixed-methods approach, integrating both qualitative and quantitative techniques to assess the financial behaviour of SHG members. A purposive sampling method was used to select 70 SHG members, ensuring a focused analysis of their financial practices and socio-economic transformations. Furthermore, interviews with local community members were conducted to gain deeper insights into the informal financial system, revealing the widespread prevalence of traditional fund associations as alternative financial mechanisms in the absence of formal banking institutions. The findings of this study offer valuable insights into the effectiveness of SHGs in promoting financial inclusion and enhancing financial behaviour among Apatani women. By expanding access to financial resources and strengthening financial literacy, SHGs serve as critical instruments of empowerment, driving sustainable economic growth and socio-economic de…
subject: Articles
  topic: section
subject: SHGs
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: Apatani Women
  topic: keywords
subject: Ziro Valley
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Informal Finance
  topic: keywords
subject: Traditional Fund Associations
  topic: keywords
subject: Empowerment
  topic: keywords
creator: Lobsang
creator: Pura Suniya
rights: Copyright (c) 2025 Lobsang, Pura Suniya (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 1
ending page: 6
doi: 10.54105/ijef.A2619.05021125

Behavior and Trends in Retention of Employees of Automobile Industries-A Study in Bangalore
type: item
description: The retention of employees in the automobile industry has emerged as a critical factor for maintaining organizational stability and competitiveness, especially in rapidly growing markets like Bangalore. This study examines the behaviour and trends that influence employee retention within the automobile sector in Bangalore, a hub for numerous global and domestic automobile companies. The research highlights key factors, including job satisfaction, career development opportunities, organisational culture, leadership styles, and compensation packages, which play a significant role in influencing employees' decisions to remain with their employers. By analysing the perceptions and experiences of employees working in various automobile companies, the study identifies prevailing retention strategies and the challenges faced by organisations in fostering long-term employee engagement. The findings aim to provide actionable insights for human resource practitioners and organisational leaders to develop effective retention policies that align with the evolving needs of the automotive industry workforce. Additionally, the study provides a comparison of different employee segments based on demographics, job roles, and career stages to understand the diverse factors influencing retention within this dynamic industry.
subject: Articles
  topic: section
subject: Hub
  topic: keywords
subject: Career Stages
  topic: keywords
subject: Retention
  topic: keywords
subject: Workforce Dynamics
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Dr. V. Basil Hans
rights: Copyright (c) 2025 Dr. V. Basil Hans (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 7
ending page: 18
doi: 10.54105/ijef.A2615.05021125

Pivotal Role of the Central Grants
type: item
description: In the Indian federal system, the Central Finance Commission is appointed every five years under Article 280 to make recommendations on the distribution of central taxes among the states. Besides, the central government provides grants for various needs to the states under Article 275. To address challenges such as evident economic imbalances, distorted resource distribution, natural disasters, epidemics, and adverse global events, the Government of India has established a robust and resilient grant system. Unlike the central share of taxes, the central government imposes selected conditions on utilising specific grants. Some states have complained that this affects their fiscal autonomy. However, in many states, by sacrificing the basic tenets of public resource utilisation, stupendous amounts of loans are mobilised in the name of capital investment and diverted to financial extravagance for their political gain, creating fiscal stress in the economy and a high burden for the taxpayers in the years to come. In this context, the role of central grants in the financial status and economy of various states is analysed with the help of simple statistical techniques using budget data. This system is designed to deliver assistance rapidly during crises, supported by a flexible framework that helps states navigate their crisis phases efficiently. At the same time, federal grants are beneficial for achieving sustainable development goals. They encourage states to prioritise projects that emphasise environmental and social considerations and maximise both creative and productive investments. The advantages of grants from the central government extend beyond mere financial assistance; they also strengthen the country’s framework and improve public welfare programs that promote inclusive development for all. Further, these grants empower states and help them fully leverage the benefits of a cooperative federal structure. This article analyses the goals of central grants, focu…
subject: Articles
  topic: section
subject: Central Finance Commission
  topic: keywords
subject: Article 268 to 293
  topic: keywords
subject: Central Grants
  topic: keywords
subject: Special Assistance to States
  topic: keywords
creator: Dr. Jose Jacob
rights: Copyright (c) 2025 Dr. Jose Jacob (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 108
ending page: 113
doi: 10.54105/ijef.A2623.05010525

An Unprecedented Surge: Understanding the Investor Boom in India
type: item
description: The COVID-19 pandemic has caused remarkable disturbances in the global financial markets, causing a ripple effect in investor behaviour. The Indian stock market has witnessed an investor boom amidst this crisis. This research paper aims to provide a refined understanding of the reasons behind this phenomenon and its profound implications. By focusing on the qualitative research method, such as interviews, questionnaires, and content analysis, this paper delves into the underlying psychological reasons behind the entry of new retail investors into the market during the COVID-19 pandemic. The conclusions spotlight the need to comprehend investor behaviour during times of crisis and highlight how resilient the Indian stock market is in the face of global uncertainty. We’ve also inspected factors influencing investor participation, like socio-economic background, risk perception, and access to information. Moreover, we also scrutinise the role of technological advancements, such as online training and trading platforms, in facilitating greater access to the market. The findings of this research paper contribute valuable insights into the underlying psychology behind investor behaviour and the dynamics of the financial market, specifically during times of global crisis. The qualitative perspective in this study adds to various quantitative analyses that offer a nuanced understanding of the human dimensions. In conclusion, this study helps other students, novice and experienced researchers, and market participants devise strategies to enhance market resilience, investor education, and regulatory frameworks amidst unknown challenges.
subject: Articles
  topic: section
subject: Investor Boom
  topic: keywords
subject: COVID-19
  topic: keywords
subject: Indian Stock Market
  topic: keywords
subject: Investor Behaviour
  topic: keywords
subject: Financial literacy
  topic: keywords
subject: Retail Investor
  topic: keywords
creator: B. Mahalakshmi
creator: Manasvini Anand
creator: Aghilan. M
creator: Dr. L. Jalaja
rights: Copyright (c) 2025 B. Mahalakshmi, Manasvini Anand, Aghilan. M, Dr. L. Jalaja (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 102
ending page: 107
doi: 10.54105/ijef.A2617.05010525

Financial Literacy of Women: A Systematic Review of Predictors, Behaviours, and Financial Outcomes
type: item
description: This systematic review examines the determinants of financial literacy among women, focusing on key predictors and financial outcomes. Financial literacy is essential for effective personal finance management, enabling informed savings, investments, and debt decisions. This review assesses current levels of financial literacy among women across different regions and socio-economic contexts, identifies influential factors, and evaluates interventions aimed at improving women’s financial literacy. The study includes a comprehensive search of databases such as Scopus, Elsevier, and Google Scholar, using predefined criteria to select relevant papers. Extracted data from the selected studies reveal significant disparities in financial literacy between men and women, with women generally scoring lower. Factors contributing to these disparities include socioeconomic status, educational attainment, cultural norms, and access to financial education. Studies indicate that women often have lower confidence and engagement in financial decision-making. The review emphasises the need for tailored financial education programs addressing the specific needs of diverse groups of women. Policy interventions that integrate financial education into school curricula and community programs are recommended to promote early and lifelong financial skills. The rise of digital financial services offers new opportunities for enhancing financial inclusion and literacy among women. Enhancing women’s financial literacy is crucial for their economic, social, and psychological empowerment, contributing to broader socio-economic development and gender equality.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: Mobile money
  topic: keywords
subject: Banking access
  topic: keywords
subject: Decision making
  topic: keywords
creator: Nidhi Vahi
creator: Prof. Dr. Archna Kumar
rights: Copyright (c) 2025 Nidhi Vahi, Prof. Dr. Archna Kumar (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 95
ending page: 101
doi: 10.54105/ijef.A2616.05010525

Perceptions of Bank Employees Towards Green Finance: A Case Study
type: item
description: This study investigates the perceptions of bank employees towards green finance at ICICI Bank, focusing on how internal stakeholders view and engage with sustainable finance practices. The research aims to evaluate the impact of green finance on environmental sustainability, financial sector resilience, regulatory compliance, market opportunities, and corporate social responsibility. Utilizing a sample of 126 bank employees from two branches, L.B. Nagar and Uppal, the study employs a structured questionnaire and primary data analysis to assess familiarity, knowledge, and attitudes towards green finance. Findings reveal that while a significant portion of employees are familiar with and knowledgeable about green finance, there is a need for further education and increased training participation. Awareness is high regarding renewable energy financing, but low for green bonds and carbon credit trading. Key motivators include financial returns, reputational benefits, and management support, with high implementation costs and regulatory constraints identified as significant barriers. The study provides insights into enhancing ICICI Bank’s green finance strategy, emphasizing the need for improved awareness, training, and internal communication.
subject: Articles
  topic: section
subject: Green Finance
  topic: keywords
subject: Bank Employees
  topic: keywords
subject: Environmental Sustainability
  topic: keywords
subject: Financial Resilience
  topic: keywords
subject: Regulatory Compliance
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Training and Education
  topic: keywords
subject: Perceptions
  topic: keywords
creator: Chokkamreddy Prakash
creator: Kanthi Vineela
rights: Copyright (c) 2025 Chokkamreddy Prakash, Kanthi Vineela (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 88
ending page: 94
doi: 10.54105/ijef.B2590.05010525

Fundamental Review of the Trading Book (FRTB): A Deep Dive into US, UK and EU Rulemaking and Implementation
type: item
description: The Fundamental Review of the Trading Book (FRTB) is a comprehensive Basel III framework introduced to overhaul market risk capital requirements during the 2007–2009 financial crisis. The framework includes two main approaches for measuring market risk capital: a more risk-sensitive Internal Models Approach (IMA) for banks that obtain supervisory approval and a revised Standardised Approach (SA) that applies granular risk-weighted sensitivities for all banks. This framework has global significance, and its implementation is underway across major jurisdictions. However, the United States, European Union and United Kingdom have taken somewhat divergent paths and timelines in adopting FRTB, reflecting local regulatory priorities and constraints. This document provides a condensed analysis of FRTB’s framework, comparing US, UK and EU regulatory approaches, methodologies and model approval processes. It also discusses the anticipated impact on large international banks, including changes in risk-weighted assets and capital requirements. It evaluates whether FRTB’s benefits in risk management and financial stability justify the compliance costs. The findings underscore FRTB’s role in strengthening market risk regulation while highlighting the importance of coordinated implementation and fine-tuning to address industry concerns. Key innovations of FRTB include: desk-level model approvals, a rigorous Profit & Loss Attribution (PLAT) test to ensure model accuracy, a Default Risk Charge (DRC) for jump-to-default risks and capital add-ons for Non-Modellable Risk Factors (NMRFs). Since BCBS finalized FRTB standards (as part of the Basel III “final reforms” in 2017–2019) [5], jurisdictions have moved at different paces to implement them.
subject: Articles
  topic: section
subject: Financial Crisis
  topic: keywords
subject: Framework Comparing
  topic: keywords
subject: DeskLevel Model Approvals
  topic: keywords
creator: Abhishek Nagesh
rights: Copyright (c) 2025 Abhishek Nagesh (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 80
ending page: 87
doi: 10.54105/ijef.A2610.05010525

An Analysis of Life Insurance Company for Sustainable Business Development with Special Reference to HDFC Life Insurance Company Limited in India
type: item
description: Risk and uncertainty are inextricable components of life. Although it is difficult to move away from it, one can minimize the impact of risk and uncertainty through insurance. One of these is life insurance, which directly connects to each of our lives. Thus, the provision of life insurance, according to the rules and regulations established by the government, necessitates the co-existence of public and private life insurance companies in our economy. Life Insurance is a growing domain, as many of our population is not covered yet. In the event of mis-happenings, it offers financial security to a family and supports economic growth from many perspectives. However, given specific barriers from individual and social attitudes and regulatory norms, life insurance companies have not grown in our country as they should have. As a result, bearing in mind the significance of life insurance to an individual and the economy, the current study has been undertaken to analyse the roles, importance, and impact of life insurance through life insurance companies on our economy. Thus, HDFC Life Insurance Company Limited has been taken as a case study unit, keeping in mind the functions, features and business planning followed to grow.
subject: Articles
  topic: section
creator: Vaishnavi Gupta
rights: Copyright (c) 2025 Vaishnavi Gupta (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 70
ending page: 79
doi: 10.54105/ijef.A2609.05010525

The Impact of Artificial Intelligence on Business Administration
type: item
description: This paper explores the transformative integration of Artificial Intelligence (AI) into business administration, particularly within economics and finance. Through an extensive review, the research investigates what impact AI has across core business domains such as human resources, finance, marketing, and logistics, and how AI technologies—automation, data analytics, and machine learning—redefine traditional administrative practices. The study identifies AI’s role in optimizing routine operations, enhancing cost-efficiency, and improving customer experiences by leveraging large datasets for actionable insights. The research delves into why these impacts are significant by examining AI-driven enhancements in human resources (recruitment, talent management, and engagement), finance (predictive analytics, risk management, and fraud detection), marketing (personalization and predictive engagement), and logistics (route optimization, demand forecasting, and inventory management). This analysis provides insights into how AI-driven efficiencies and innovative strategies contribute to strategic decision-making and organizational competitiveness. Addressing why AI integration also presents challenges, the study highlights ethical concerns like job displacement, algorithmic bias, and data privacy, urging responsible AI practices that uphold transparency, fairness, and accountability. The research underscores the necessity for AI education, ethical frameworks, and ongoing innovation to harness AI’s potential while mitigating associated risks fully. In conclusion, this paper emphasizes that the future of business administration will likely involve a synergistic approach, where AI complements human intelligence. The findings suggest that AI holds vast potential for shaping sustainable business models, advanced decision-making, and enhanced economic practices, ultimately contributing to an AI-enabled future in business administration.
subject: Articles
  topic: section
subject: Artificial Intelligence (AI)
  topic: keywords
subject: Business Administration
  topic: keywords
subject: Economics
  topic: keywords
subject: Finance
  topic: keywords
subject: Ethical AI
  topic: keywords
creator: A Amarendar Reddy
rights: Copyright (c) 2025 A Amarendar Reddy (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 63
ending page: 69
doi: 10.54105/ijef.A2602.05010525

Assessing the Contribution of E-Banking System Reliability on Revenue Collection at Kilimanjaro Christian Medical University College in Tanzania
type: item
description: This research assessed the contribution of e-banking systems’ reliability to revenue collection within higher learning institutions, specifically focusing on Kilimanjaro Christian Medical University College. Anchored in Electronic Payment Theory, the study aimed to assess the reliability, convenience, and accessibility of the e-banking system and their collective contributions to enhancing revenue collection efficiency. A mixed-methods research approach was employed, combining interviews, questionnaires, and documentary reviews. Key stakeholders, including students and finance officers, were engaged to gather comprehensive data. This approach facilitated a detailed analysis of how e-banking systems contribute to revenue collection in the context of higher education. A pilot study involved a selected sample subset and was crucial for identifying potential issues with the survey questionnaire and interview protocols. Notably, the reliability of the data collected during the pilot phase was rigorously assessed using Cronbach’s alpha coefficient test, a statistical measure of internal consistency. The results were promising, with a Cronbach’s alpha coefficient of 0.704, indicating a good level of reliability, affirming the instruments’ ability to measure the variables of interest consistently. Data Analysis involved both descriptive and inferential statistics. Findings indicated high satisfaction with the system’s reliability, particularly its capability to handle high transaction volumes during peak periods and its robust security measures safeguarding user transactions, contributing to revenue collection significantly at p-value < 0.05. The study concluded that the e-banking system’s reliability is crucial in optimising revenue collection processes. It is recommended that regular updates, an enhanced user interface based on feedback, expanded technical support, and continuous improvement in security measures be implemented to maintain and improve system efficiency.
subject: Articles
  topic: section
subject: E-Banking System
  topic: keywords
subject: Reliability
  topic: keywords
subject: Revenue Collection
  topic: keywords
subject: Contribution
  topic: keywords
creator: Thecla Ategeka
creator: Nyanjige Mayala
creator: Ladis Komba
rights: Copyright (c) 2025 Thecla Ategeka, Nyanjige Mayala, Ladis Komba (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 53
ending page: 62
doi: 10.54105/ijef.B2599.05010525

Economic Analysis of Income and Employment in the Indian Economy: Granger Causality Approach
type: item
description: This paper investigates the relationship between economic growth and employment in India, focusing on the post-reform period. Using a semi-log quadratic model, the study examines trends in GDP and jobs, drawing comparisons across various countries and income groups. The Granger causality test and the Johansen co-integration technique are employed to analyse the linkages between these variables. The findings reveal that while GDP and employment exhibit positive correlations in some countries, including China, Pakistan, and the USA, the relationship is predominantly negative in India, where corresponding increases in employment have not accompanied GDP growth. Specifically, the study finds that a 1% increase in GDP leads to a 0.28% reduction in employment. The results underscore the “jobless growth” phenomenon in India, where structural shifts towards capital-intensive sectors have led to stagnation in labour absorption. This paper argues that economic growth in India must be redefined to focus on output expansion and inclusive job creation. The paper concludes with policy recommendations aimed at fostering labour-intensive growth, promoting skill development, and addressing regional disparities, to ensure that economic growth translates into equitable employment opportunities for all sectors of society.
subject: Articles
  topic: section
subject: Economic Growth
  topic: keywords
subject: Employment
  topic: keywords
subject: Johansen CoIntegrating Test
  topic: keywords
subject: Granger Causality Test
  topic: keywords
subject: Indian Economy
  topic: keywords
subject: PostReform Period
  topic: keywords
creator: Dr. Altaf Hussain Padder
creator: Dr. B Mathavan
rights: Copyright (c) 2025 Dr. Altaf Hussain Padder, Dr. B Mathavan (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 46
ending page: 52
doi: 10.54105/ijef.C2508.05010525

Influence of Loan Size on Financial Performance of Small and Medium Enterprises in Moshi Municipality
type: item
description: The study investigated the influence of loan size on the financial performance of Small and Medium Enterprises (SMEs) in Moshi Municipality, Tanzania, focusing on how varying loan amounts impact profitability, solvency, and liquidity. Using a convergent parallel research design grounded in the Theory of Capital Structure, data were collected from 195 respondents out of a target population of 7,600 SMEs. Simple random and purposive sampling techniques were used, and quantitative analysis was conducted to ensure validity and reliability. The findings showed that larger loan sizes generally benefit SME profitability, efficiency, and flexibility. However, the impact of loan sizes on financial performance varied significantly across different businesses due to differences in economic strategies, market conditions, and business models. The regression analysis revealed that loan sizes significantly influence SME financial performance, accounting for approximately 48% of the variance. The study recommends that financial institutions and policymakers develop strategic loan management techniques, including offering a range of loan sizes, providing flexible loan terms, and ensuring accessible collateral requirements to meet the diverse needs of SMEs.
subject: Articles
  topic: section
subject: Loan Size
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: SMEs
  topic: keywords
creator: Stanslaus James Nicholaus
creator: Dr. Amembah A. Lamu Amos
creator: Dr. Ladis Komba
rights: Copyright (c) 2025 Stanslaus James Nicholaus, Dr. Amembah A. Lamu Amos, Dr. Ladis Komba (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 35
ending page: 45
doi: 10.54105/ijef.B2600.05010525

Callable Bond Pricing using the Hull-White Model:A Comprehensive Analysis
type: item
description: This paper comprehensively analyses callable bond pricing using the Hull-White interest rate model. We compare the performance of the Hull-White model with other short-rate models, namely the Vasicek and Cox-Ingersoll-Ross (CIR) models, in pricing callable bonds across various market conditions. We demonstrate through extensive numerical simulations and empirical analysis that the Hull-White model generally outperforms other models in fitting the initial term structure and pricing callable bonds, particularly in volatile interest rate environments. We also propose an improved parameter estimation method for the Hull-White model, which enhances its pricing accuracy. Furthermore, we explore the implications of using the Hull-White model for callable bond pricing on issuer and investor behavior. Our findings contribute to the literature on interest rate modelling and provide practical guidelines for financial professionals in callable bonds’ valuation and risk management.
subject: Articles
  topic: section
subject: Interest Rate Modeling
  topic: keywords
subject: Callable Bonds
  topic: keywords
subject: HullWhite Model
  topic: keywords
subject: Fixed Income Securities
  topic: keywords
subject: Risk Management
  topic: keywords
creator: Sarvagya Jha
rights: Copyright (c) 2025 Sarvagya Jha (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 27
ending page: 34
doi: 10.54105/ijef.A2601.05010525

Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi Municipality
type: item
description: Electronic financial devices (EFDs) have become increasingly prevalent among smallholder taxpayers. Smallholder taxpayers face challenges in adopting and effectively using EFDs. This study examined the influence of individual factors on the usage of EFDS among smallholder taxpayers in Moshi Municipality, Tanzania. The study was grounded in Technology Acceptance Theory by Davis (1989). The study adopted a concurrent design under mixed approach methods. A sample size of 368 was obtained through a sample size calculator. Respondents were sampled through simple random sampling and purposive sampling. Data were collected using questionnaires and interview guides. The study used content validity to validate the research instruments, and reliability was assessed by using SPSS, where Likert scale questionnaire items were subjected to Cronbach’s alpha analysis and obtained a coefficient of 0.86, indicating good reliability. Statistical Package for Sciences (SPSS) was used to analyze quantitative data through descriptive statistics, while qualitative data were analyzed through contextual analysis. Ethical considerations for conducting research were observed throughout the process. The study found that individual factors influenced the usage of EFD among smallholder taxpayers in Moshi Municipality. Based on the findings of the study, it was concluded that individual factors influenced the usage of EFDs among smallholder taxpayers in Moshi Municipality. Further, it was concluded that government policy and regulation were highly influenced by the usage of electronic fiscal devices (EFDs). Apart from that, the study recommended that the government should prioritize initiatives to increase awareness and education about EFDs among smallholder taxpayers in Moshi Municipality. It is also recommended that the Tanzania Revenue Authority (TRA) in the Kilimanjaro Region should develop awareness campaigns and educational materials for smallholder taxpayers. Smallholder taxpayers were reco…
subject: Articles
  topic: section
subject: Individual Factors
  topic: keywords
subject: Electronic Fiscal Devices
  topic: keywords
subject: Tax Payers
  topic: keywords
subject: Smallholder Taxpayers
  topic: keywords
creator: Jerome Buberwa Ndibalema
creator: Dr. Nyanjige Mayala
creator: Dr. Ladis Komba
rights: Copyright (c) 2025 Jerome Buberwa Ndibalema, Dr. Nyanjige Mayala, Dr. Ladis Komba (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 18
ending page: 26
doi: 10.54105/ijef.B2588.05010525

Influence of Technology Adoption on Operational Performance of Medium Banks During Covid-19 Pandemic in Moshi Municipality, Tanzania
type: item
description: Information technology (IT) has transformed the banking industry, and the outbreak of COVID-19 accelerated the trend, making the issue of IT adoption more relevant than ever. This study examines the influence of technology adoption on the operational performance of medium commercial banks in Moshi Municipality in Tanzania, including Mkombozi Bank, Uchumi Commercial Bank, and Akiba Commercial Bank. A concurrent research design with a mixed methods approach was used, where the qualitative and quantitative data were collected. The population of the study was 63 employees of the three banks, and the sample size was determined through the census technique as the population size was small. Primary data was collected from the respondents, while secondary data was collected from the 2019/20 to 2022/2023 annual report. Face-to-face and content validity were used for the instrument’s validity, while reliability was established through a test-retest process. As for data analysis, descriptive statistics, correlation, and regression analysis were done to test the influence of technology adoption during the COVID-19 pandemic on the operational efficiency of commercial banks in the study area. The study’s findings have shown that debit cards, credit cards, mobile banking, and Point of Sale (POS) positively influence the net profit margin at p-values less than 0.05. In contrast, credit and debit cards negatively influence the operational efficiency of the studied banks. The study concludes that debit cards, credit cards, internet banking, mobile banking, and POS positively impact the net profit margin. Similarly, debit cards and credit cards negatively influence the operating expenses ratio. It is recommended that banks take advantage of these technologies to expand their net profit margins while being careful with debit cards and credit cards, regarding the operational efficiency of the banks.
subject: Articles
  topic: section
subject: Net Profit Margin
  topic: keywords
subject: Operating Expenses Ratio
  topic: keywords
subject: Mobile Banking
  topic: keywords
subject: Internet Banking
  topic: keywords
subject: Point of Sale
  topic: keywords
subject: Debit Cards
  topic: keywords
creator: Ms. Haika Mosha
creator: Dr. Nyanjige Mayala
creator: Dr. Hezron Onyancha
rights: Copyright (c) 2025 Ms. Haika Mosha, Dr. Nyanjige Mayala, Dr. Hezron Onyancha (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 9
ending page: 17
doi: 10.54105/ijef.B2597.05010525

Effects of Taxpayers' Morale on Value-Added Tax Collection in Moshi Municipality, Tanzania
type: item
description: Academic studies have extensively studied tax morale as an influencing factor in value-added tax (VAT) collection. Governments and tax authorities face new issues due to tax evasion, fraud, tax avoidance, and insufficient tax discipline. Additionally, there is a growing need for better justice and transparency in taxation. It necessitates the development of effective and innovative methods for collecting VAT. The current study was conducted in Moshi Municipality to assess the effects of taxpayers’ morale on VAT collection. The study was based on the Theory of Collection Efficiency of Value Added Tax. The study population consisted of 687 taxpayers registered for VAT in the study area. A sample of 158 individuals was selected using the Yamane formula (1964). Data was collected using a questionnaire. Face-to-face and content validity were used to verify content validity. A Cronbach’s alpha coefficient test was used for reliability, where a 0.822 coefficient level was obtained. A Logistic Regression model was used to analyse data, while descriptive statistics were used to organise data. The study’s findings show that taxpayers’ VAT tax morale in the study area decreases with age. Additionally, the educational background of the household is strongly associated with taxpayers’ tax morale. Furthermore, household affluence hurts VAT compliance among taxpayers. On the other hand, the attendance of VAT Programmes has a significant positive effect on tax morale and collection. It is concluded that various elements, including individual variables, contextual variables, and other aspects, contribute to tax morale among taxpayers. It is recommended that governments, tax authorities, and educational program designers disseminate information and provide education to both existing and future taxpayers. It will help enhance the tax culture in the study region and, ultimately, in Tanzania.
subject: Articles
  topic: section
subject: VAT Collection,
  topic: keywords
subject: Tax Morale
  topic: keywords
subject: Taxpayers
  topic: keywords
subject: Tax Administration
  topic: keywords
subject: Tax Compliance
  topic: keywords
creator: Lilian O. Kawaganise
creator: Dr. Nyanjige Mbembela Mayala
rights: Copyright (c) 2025 Lilian O. Kawaganise, Dr. Nyanjige Mbembela Mayala (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-30
publication date: 2025-05-30
starting page: 1
ending page: 8
doi: 10.54105/ijef.B2596.05010525

Economic Challenges and Opportunities of the Mega Port of Chancay for International Trade
type: item
description: The Mega Port of Chancay is poised to revolutionize Peru's international trade. This study explores the economic challenges and opportunities presented by this major infrastructure project, analyzing its potential impact on the national economy and trade relations with the Asia-Pacific region. We used a combination of document analysis and comparisons with other successful ports. The findings suggest that the port could enhance Peru's logistical competitiveness and attract more foreign investment, though it faces legal and environmental challenges. We conclude that this port has the potential to position Peru as a strategic logistical hub in the Pacific. The uniqueness of this article lies in its comprehensive approach and the adaptation of successful international practices to the Peruvian context.
subject: Articles
  topic: section
subject: International Trade
  topic: keywords
subject: Port Infrastructure
  topic: keywords
subject: Sustainable Development
  topic: keywords
subject: Peru
  topic: keywords
subject: Asia-Pacific
  topic: keywords
creator: Luis Barboza Sanchez
rights: Copyright (c) 2024 Luis Barboza Sanchez (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-11-30
publication date: 2024-11-30
starting page: 101
ending page: 110
doi: 10.54105/ijef.C8146.04021124

Effects of Computerised Accounting Procedures on the Quality of Financial Reporting of Crop Boards in Kilimanjaro
type: item
description: In today's technological world, the use of computerized accounting procedures has become increasingly prevalent across various organizations. Computerized accounting procedures have been employed by organizations for financial record keeping and reporting. Financial reports are an essential source of information needed for different decision makers and other stakeholders. Therefore, this study aimed to establish the effects of computerised accounting procedures on the quality of financial reporting of crop boards in Kilimanjaro region, Tanzania. The study was grounded by Resource-Based View (RBV) developed by Barney in the 1990s. The study applied a descriptive research design under quantitative research approach. Eight (8) crop boards in Moshi Municipality were targeted comprising of Forty (40) staff dealing with accounting and finance. Sample size was obtained through Sample Size Calculation for Finite Population. Data was collected through questionnaires. Face and content validity was used to ensure the validity of the research instruments, and then the instruments were piloted Three (3) accounts and finance employees at Tanzania Coffee board to clarify any ambiguities and checked for consistency of the data to be collected. Reliability was ensured through Cronbach’s alpha test which was run through Statistical Package for Social Sciences (SPSS) and obtained a coefficient of 0.81 which is reliable. Data was analysed through the aid of SPSS and then presented in form of tables, frequencies, percentages and means. Ethical considerations and ethics ethical values were adhered throughout the research process. The study found that computerized accounting procedures had effects on the quality of financial reports of Crop boards in Kilimanjaro region, Tanzania. Basing on the findings it was concluded that the computerized accounting procedures have a positive effect on the quality of financial reporting of Crop Boards in Kilimanjaro. Further, it was concluded that compu…
subject: Articles
  topic: section
subject: Computerised Accounting Systems
  topic: keywords
subject: Financial Reporting
  topic: keywords
subject: Financial Reports Quality
  topic: keywords
subject: Crop Boards
  topic: keywords
creator: Medani Bagege
creator: Nyanjige Mayala
creator: Amembah A. Lamu Amos
rights: Copyright (c) 2024 Medani Bagege, Nyanjige Mayala, Amembah A. Lamu Amos (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-11-30
publication date: 2024-11-30
starting page: 92
ending page: 100
doi: 10.54105/ijef.B2584.04021124

Understanding the Dynamics of Financial Constraints and Business Viability among Bahrain’s SME Sector
type: item
description: With a strategic role in realizing national ambition and strategy, Small and Medium Enterprises (SMEs) have been referred to as the backbone of Bahrain’s economy due to their drive forward in corporate innovation and investment, making them pivotal to the Kingdom’s 2030 Vision. However, SMEs face persistent financial constraints that hinder their ability to thrive in an increasingly competitive market. This study examines the dynamics influencing the financial viability of Bahrain’s SME sector by addressing the potential challenges that obstruct access to essential funding sources and evaluating innovative solutions for overcoming these barriers beyond traditional financing methods. The research employs a mixed-method approach, incorporating qualitative and quantitative data to assess the extent of financial obstacles within Bahrain’s SME ecosystem. It analyzes various financing channels, including local bank funding, public initiatives, and alternative sources such as asset-based financing and crowdfunding. Findings reveal that while Bahrain’s banking sector plays a role in SME financing, stringent lending requirements and high collateral demands often prevent smaller enterprises from accessing these resources. Additionally, the study explores government policies and alternative financial instruments, offering recommendations to diversify and enhance access to financing through measures like credit rating improvements, innovative regulatory frameworks, and educational programs to increase financial literacy among SME owners. The findings of this research underscore the critical need for tailored financial solutions to support SMEs, positioning them as competitive drivers within Bahrain’s economy. By addressing these financial constraints, Bahrain can stimulate SME growth, ensuring the sector’s sustainability and resilience. This study aims to guide policy development that fosters a more inclusive financial ecosystem, empowering SMEs to contribute effectively to Bah…
subject: Articles
  topic: section
subject: SMEs (Small and Medium Enterprises)
  topic: keywords
subject: Financial Constraints
  topic: keywords
subject: Business Viability
  topic: keywords
subject: Bahrain
  topic: keywords
subject: Capital Markets
  topic: keywords
subject: SME Funding
  topic: keywords
creator: Alya Alhaddad
rights: Copyright (c) 2024 Alya Alhaddad (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-11-30
publication date: 2024-11-30
starting page: 80
ending page: 91
doi: 10.54105/ijef.L1000.04021124

Indian Health Budget 2023 Allocation: Navigating the Framework and Dynamics of Policy Implementation
type: item
description: India has shown tremendous growth in the last decade as regards to some of the health parameters are concerned. Objective: Overview the previous budgetary heads and allocation and make a comparative analysis of the present year's budget disbursement under various heads. Method: The past budget heads and the extent they have transitioned into outcomes based on their objectives have been examined from data sources of the Government of India after a proper search from GoI sites. While highlighting the Bill, it has been made sure to review the existing programs and demonstrate the percent change in budget which has happened over a year. Discussion: Budget snapshot shows that 157 new Nursing Colleges are to be established in co-location with 157 medical collages since 2014, Launch of Sickle cell Anemia Elimination, Joint Public Private Medical Research via select ICMR Labs – To promote research in pharmaceuticals, Rs.15000 crores for implementation of Pradhan Mantri PVTG Development Mission over 3 years among others. A comparison of the current Union budget 2023 – 2024 with the budget of 2021 –2022 actuals and the revised budget of 2022 – 2023 shows a netincrease in crores as well as the percent increase in healthexpenditures as compared to the previous year's revised budget[FY 2023] of Rs.9805 crores and 13 % respectively. Public Healthstill needs more focus in terms of greater and better adoption ofmodel rural health centers, mobile medical units, MDRUs,Incubation centers, and Community-based Innovations.
subject: Articles
  topic: section
subject: Indian Health
  topic: keywords
subject: [FY 2023]
  topic: keywords
subject: Government
  topic: keywords
subject: Public Private
  topic: keywords
subject: Pradhan Mantri PVTG
  topic: keywords
creator: Prof. (Dr.) Vikas Bhatia
creator: Professor (Asst) Dr. Meely Panda
rights: Copyright (c) 2024 Prof. (Dr.) Vikas Bhatia, Professor (Asst) Dr. Meely Panda (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-11-30
publication date: 2024-11-30
starting page: 73
ending page: 79
doi: 10.54105/ijef.B2583.04021124