Volume 13 | Issue 5 |

 Abstract

This research looks at how accounting practices influence corporate Social responsibility (CSR) relating to Tata Motors, one of the leading car manufacturers in India. The role of accounting in CSR has in recent times received greater attention as many companies need to be more and more transparent regarding their environment, social, and governance (ESG) activities. The study aims to create a case by linking the accounting practices with the quality of the firm's CSR reporting through an analysis of secondary data from Tata Motors by drawing from its Annual Reports, sustainability disclosures, and other financial documents. The study will investigate some accounting practices, elements of financial information, accounting standards, and reporting practices that accountants use in making reports for interface with CSR reporting practices in enhanced quality and clarity, and how far these efforts coincide with company long-term strategy objectives. With qualitative methods, this paper analyzes the role of accounting in accurate CSR reporting, enhancing corporate accountability, and contributing to the development of sustainable business practices by using secondary data.

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 Keywords

Accounting Practices, Corporate Social Responsibility (CSR), CSR Reporting, CSR Performance, Sustainability, Tata Motors.

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The purpose of this article is to demonstrate the growing significance of soft skills in an ever- evolving environment. A study was conducted to explore and contrast the perceptions of students and employers about the significance of soft skills across India. Results indicate that 86% of respondents say there has been a greater focus on soft skills in the past 5-10 years and that firms place more importance on soft skills than students/graduates. Additionally, significant differences have also been found in the ranking of the 10 soft skills covered in this paper, which reflect varying levels of prioritization. This paper recommends that firms and Institutions of Higher Learning (HEIs) must collaborate not only to raise students' consciousness towards recognizing the significance of soft skills but also to encourage them to take personal responsibility to develop and obtain these vital skills in order to regularly adjust themselves to the changing job market as well as enhance their employability.

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 Keywords

Soft Skills Frameworks, Employability, Impact of Technology, Human Resources Development

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Corporate Social Responsibility (CSR) has become a defining aspect of contemporary corporate strategy as it marks the growing trend toward linking business activity with larger societal goals. CSR includes a vast range of topical themes, among which education has taken on an especially prominent position as it underpins sustainable development, diminishes social inequalities, and helps bring about equitable society. Companies are increasingly investing in educational programs as a strategic instrument for the mitigation of structural inequities, increasing inclusivity, and building socio-economic resilience. This paper attempts to critically discuss the complex interface between CSR and educational development by exploring the company motivations, modality of implementation, and multi-levelled effects of such interventions. Based on conceptual foundations like stakeholder theory and the Sustainable Development Goals (SDGs), the research questions the normative and strategic requirements that frame corporate involvement in education. The research critically examines the qualitative and quantitative results connected with CSR-motivated education initiatives, such as increased access to education, the deployment of digital infrastructures, and professional development of educational staff. To support its theory, the paper integrates illustrative case studies of multinational companies that have been able to integrate educational progress into their CSR initiatives successfully. These examples shed light on the potential of corporate interventions in bringing about positive change, especially in socio-economically deprived and resource-limited settings. Concurrently, the research presents a critical examination of the shortcomings that limit the effectiveness of CSR in education, such as the sustainability of programs, disjointed stakeholder coordination, and the lack of solid impact assessment approaches. The paper ends with formulating strategic suggestions to improve the efficacy of educational CSR. These are encouraging long-term stakeholder involvement, encouraging cross-sector collaboration, aligning with national policy priorities, and internalizing participatory practices that integrate community voices. Through this, the study helps respond to the growing intellectual literature on corporate responsibility, strategic philanthropy, and sustainable development in the educational sector.

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 Keywords

Corporate Social Responsibility, Educational Development, Community Empowerment, Sustainable Development

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Microfinance has emerged as a crucial tool for financial inclusion, providing credit and banking services to the underserved population in India. This research study reviews the Indian microfinance sector during 2023-24, analysing key trends, challenges, and policy implications. The research study highlights the expansion of the Self-Help Group Bank Linkage Programme (SHG-BLP), which now covers 144.22 lakh SHGs and 17.75 crore families, with a 44% increase in loan disbursement. However, regional disparities persist, with saturation in southern states and rapid growth in the North-Eastern and Central Regions. The research study also examines the role of commercial banks, RRBs, and cooperative banks in SHG financing, noting that commercial banks account for the largest share (68%) of loan disbursement. Additionally, the decline in NPAs from 2.79% to 2.05% indicates improved repayment discipline. The integration of fintech and AI-driven lending has enhanced accessibility, yet challenges such as high interest rates, over-indebtedness, and financial literacy gaps remain. The findings suggest that policymakers should focus on regional balance, borrower protection, and digital financial education to ensure the sustainable growth of microfinance in India. This study provides valuable insights for financial institutions, regulators, and policymakers to strengthen microfinance's role in poverty alleviation and economic development.

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Microfinance, Self-help groups (SHG's), Financial Inclusion

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This article reveals the brain functions related to the exercises. We have seen so much research and publications, viz., physical fitness, cardiovascular fitness, health fitness, etc., benefited from physical activities. Some of the activities enlighten, even morally, ethically, and socially. Physical exercise is any bodily activity that enhances or maintains physical fitness and overall health and wellness. It is performed for various reasons, including strengthening muscles and the cardiovascular system, honing athletic skills, weight loss or maintenance, and merely for enjoyment. Frequent and regular physical exercise boosts the immune system and helps prevent the "diseases of affluence" such as heart disease, cardiovascular disease, Type 2 diabetes, and obesity. It may also help prevent depression, help to promote or maintain positive self-esteem, improve mental health generally, and augment an individual's sex appeal or body image, which is linked with higher levels of self-esteem. Childhood obesity is a growing global concern, and physical exercise may help decrease some of the effects of childhood and adult obesity. Health care providers often call exercise the "miracle" or "wonder" drug, alluding to the wide variety of proven benefits that it can provide. In most countries, two to four hours of light activity are recommended during working hours. This includes walking and standing.

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Impact, Physical Exercises, Brain Function, Rest, Sleep

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This research discusses the architectural needs to implement reliable artificial intelligence in retail pricing systems on cloud-hosted systems. During the shift of retailers to moving away the static and towards the dynamic pricing, the issue of transparency, reliability, and scalability take front and center. The proposed research suggests an effective framework that would combine the real-time data processing with the explainable machine learning models to make sure that the decisions made by automated pricing will not be unethical or uncompetitive. The dataset used in the study comprises of 412 examples of retail transactions, with variables that include the past price points, competitor indices, inventory, and seasonal demand aspects. In order to deploy this system, the paper will make use of a set of cloud-native technologies, such as Kubernetes as a container orchestration tool, Prometheus as a system monitor, and dedicated Python libraries that are designed to do predictive modeling and audit fairness. The findings indicate that a cloud-native solution not only improves the performance in terms of computational efficiency of price changes but also can offer the infrastructure needed to monitor bias continuously and govern its models. Striking a balance between profit maximization and consumer trust, the proposed architecture provides the blueprint to the current retailers to utilize high-frequency information without harming the brand and regulatory adherence

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Cloud-Native Architecture, Dynamic Pricing, Trustworthy AI, Retail Analytics, Machine Learning Governance.

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Creative Commons Attribution 4.0 and The Open Definition

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The fast fashion industry has emerged as one of the most environmentally damaging sectors globally, contributing significantly to pollution, textile waste, excessive water use and greenhouse gas emissions. This paper undertakes a comparative legal analysis of regulatory frameworks in Sweden, Germany and China. It evaluates circular economy regulation, due diligence obligations, extended producer responsibility mechanisms and industrial pollution controls. The paper argues that fragmented domestic regulation remains insufficient and proposes an integrated model for sustainable fashion governance.

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Fast Fashion; Environmental Degradation; Comparative Legal Analysis; Environmental Law; Circular Economy; Sustainable Fashion; Textile Waste; Extended Producer Responsibility (EPR); Supply Chain Due Diligence; ESG Regulation; Sustainable Development; Pollution Control; Sweden; Germany; China; Greenwashing; Corporate Environmental Accountability.

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Background: Traditional play is an essential component of child development, particularly in enhancing physiological well-being. However, increasing dependence on electronic devices has significantly reduced children's engagement in physical activities, leading to adverse health outcomes. Objectives: To assess pre-test and post-test knowledge regarding traditional play and its role in physiological well-being among school-going children and to evaluate the effectiveness of a structured teaching programme. Methods: A quasi-experimental research design was adopted among 400 school-going children in selected schools of Ludhiana, Punjab. Stratified random sampling technique was used. A structured knowledge questionnaire was administered before and after the intervention. The structured teaching programme focused on types and benefits of traditional play for physical health. Data were analyzed using descriptive and inferential statistics. Results: Pre-test findings revealed that 99% of children had inadequate knowledge regarding physiological benefits of traditional play. After intervention, 47% achieved adequate knowledge and 49.5% had moderate knowledge. A statistically significant improvement was observed in the experimental group (p <= 0.05), indicating effectiveness of the structured teaching programme. Conclusion: The structured teaching programme significantly improved knowledge regarding physiological well-being associated with traditional play. Promoting traditional play can enhance physical health among school-going children.

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Traditional Play, Physiological Well-Being, Structured Teaching Programme, School Children

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This study investigates the academic achievement of secondary school students in relation to gender, type of school management and locality. The academic achievement scores obtained from school records of respective schools. The study includes a sample of 150 students selected from government, private aided and unaided schools in Kolar District both urban and rural schools. Data analysis involves descriptive statistics such as mean and standard deviation along with inferential statistics like independent samples 't' test examination. The all results got with the help of SPSS Package along with MS Excel and the level of significance was fixed at 0.05 and 0.01 level of confidence in all the cases. The findings of the study revealed that there was no significant difference in academic achievement between boys and girls and also between students from urban and rural areas. However, significant differences were found based on the type of school management. Students studying in private unaided and private aided schools performed significantly better than those in government schools, while no significant difference was observed between private aided and private unaided school students. The study concludes that gender and locality do not significantly influence academic achievement, whereas school management plays an important role in determining students' performance. The findings highlight the need to improve the quality of education in government schools by enhancing teaching methods, infrastructure and academic support. The study provides useful information for educators and policymakers to promote equity and effectiveness in the education system.

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Academic Achievement, Secondary School Students, Gender, School Management, Locality

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India's libraries and research institutes hold a rich repository of rare Arabic manuscripts that testify to centuries of intellectual, religious, scientific, and cultural exchange between the Indian subcontinent and the broader Islamic world. These manuscripts -- ranging from theological treatises, medical works, and historical chronicles to poetry and philosophical texts -- are preserved in institutions such as Khuda Bakhsh Oriental Public Library (Patna), Rampur Raza Library (Uttar Pradesh), and others. Recent efforts -- including digitization projects in regions like Malabar -- are reviving interest in these manuscripts and protecting them from deterioration. This study aims to examine the status, conservation practices, and accessibility of such manuscripts, highlighting their value as cultural and scholarly heritage. By documenting preservation challenges and emerging strategies, the paper argues for a robust heritage preservation policy to maintain and make accessible these rare Arabic works for future generations and researchers worldwide.

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Arabic Manuscripts, Cultural Exchange, Heritage Preservation, worldwide etc

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Creative Commons Attribution 4.0 and The Open Definition