Special Issue Feb 2025

Special Issue - February 2025 - I

Theme: CONTEMPORARY ISSUES IN EDUCATION, CIRCULAR ECONOMY AND CORPORATE WORLD

Guest Editor: Dr Sonu Dua, Dr Sakshi Dua, Dr Pawanpreet Kaur, Dr Padmavathy Dhillon, Dr Inderpal Singh

Submit your manuscript to: ugceditor@gmail.com

1. GREEN PORT INITIATIVES, POLICIES AND STAKEHOLDER ENGAGEMENT IN INDIA

Authors: Dr. RUPESH KUMAR

Abstract

This study examines green port initiatives in India, focusing on stakeholders' perspectives, participation, challenges, and recommendations for sustainable port operations. Semi-structured interviews were conducted with 16 respondents from diverse backgrounds—port authorities, academics, cargo transporters, port developers, operators, shipping lines, industry representatives, and environmentalists. Data collected through in-person and digital interviews were analysed using qualitative content analysis to identify major themes and trends. Findings reveal that respondents are aware of green port concepts and engaged in sustainable practices, expressing general satisfaction with current initiatives. However, significant barriers such as budgetary restrictions, legal impediments, and stakeholder reluctance were identified. The study highlights the importance of continuous development, stakeholder engagement, and adequate resource allocation for successful implementation. This research contributes to existing knowledge by offering practical recommendations and highlighting critical factors for achieving sustainable port operations in India. Policymakers should develop comprehensive and enforceable green port policies, create financial incentives, and simplify regulatory frameworks.

Keywords: Green Port, India, Stakeholders, Sustainability, Maritime Transportation.

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2. ENGAGING INTERMEDIATE ACCOUNTING STUDENTS THROUGH ONLINE DISCUSSIONS ON THE ETHICAL DILEMMAS : AN EMPIRICAL STUDY

Authors: RECEP PEKDEMIR¹, MELIS ERCAN² and EMRAH ONDER³

Abstract

The study has a twofold purpose. First, it documents an experiential survey on teaching ethics in an intermediate accounting course at a middle-class public university in the U.S. Second, it empirically examines attending students' thoughts and perceptions on the experiential study. The study covers six experiments in five post-COVID semesters. A three-step approach is applied to experiential research. CANVAS online discussion tool is used as a teaching-learning platform. Two common goals of teaching ethics in accounting are initially set to be achieved. Through empirical analyses, the study examined whether financial reporting and accounting ethics are perceived as essential learning outcomes in intermediate accounting courses taught in an accounting undergraduate degree program. The findings encourage the inclusion of ethical dilemma cases in intermediate accounting course content at the college level of accounting education since students reflect on it positively. It could be an example of significant experience for business schools that do not have specific business or accounting ethics courses.

Keywords: Ethics education, the accounting profession, students’ perceptions.

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3. RISK AND RETURN ANALYSIS OF THEMATIC ETFS: A COMPARATIVE STUDY WITH BROAD-BASED INDICES

Authors: ANCHAL JUNEJA¹ and Dr. INDERPAL SINGH²

Abstract

The growing popularity of ETFs as a versatile investment tool has transformed the way investors gain exposure to various sectors, themes, and investment strategies. Among the diverse categories of ETFs, thematic ETFs targeting specific sectors have gained significant attention for their ability to align with sectoral trends and growth stories. This paper focuses on three thematic ETFs in the Indian market: Nifty Infrastructure ETF, Nifty CPSE ETF, and Nifty India Consumption ETF. These ETFs provide a cost-effective and efficient way for investors to gain exposure to infrastructure development, public sector enterprises, and consumer-focused sectors, respectively. The primary objective of this study is to analyze the historical returns and volatility of these thematic ETFs and to compare their performance against the Nifty 50 index, over a five-year period (2019–2024). This paper provides a detailed evaluation of the risk-return characteristics of these thematic ETFs. The findings reveal that while the Nifty Infrastructure ETF demonstrates higher returns, it also exhibits significant volatility, making it more suitable for risk-tolerant investors. Similarly, the Nifty CPSE ETF offers stability and moderate returns, appealing to conservative investors. The Nifty India Consumption ETF, focused on companies catering to India’s growing consumer base, strikes a balance by delivering relatively stable returns with moderate volatility. This comparative analysis serves as a guide for investors to assess the suitability of thematic ETFs for inclusion in diversified portfolios, based on their risk tolerance and investment objectives.

Keywords: ETF (Exchange – Traded Funds), Thematic, Volatility

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4. THE ROLE OF AI IN BRIDGING CUSTOMER EXPECTATIONS AND LEAN OPERATIONS FOR SUSTAINABLE COMPETITIVE ADVANTAGE

Authors: NEELKANTH DHONE

Abstract

The digital transformation period has transformed supply chain processes through artificial intelligence (AI) solutions when implemented in marketing and operations. The research examines how artificial intelligence analytics for customers drive improved personal marketing plans which lead to better supply chain forecasting as well as operational efficiency. Predictive analytics lets businesses enhance resource spending while minimizing waste creation and achieving better customer satisfaction. Businesses who implement AI dynamics will achieve increased forecasting precision through reduced inventory expenditures as well as operation speed improvements and stronger customer retention. AI insights from the study help differentiating between customer requirements and business operations efficiency thus creating enduring market advantages.

Keywords: AI-Driven Analytics, Personalized Marketing, Predictive Demand Planning, Lean Operations, Sustainable Competitive Advantage.

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5. A COMPREHENSIVE STUDY ON THE IMPACT OF POST-MERGER CAPITAL RESTRUCTURING ON DEBT-TO-EQUITY RATIOS IN BANKING SECTOR ACQUISITIONS

Authors: JYOTSANA SHARMA¹ AND DR. INDERPAL SINGH²

Abstract

This study investigates on the changes in debt to equity ratios after acquisitions in banking by analysing the effects of post-merger capital adjustments. The paper aims at analysing how M&A affect the financial structure of banks, with a specific focus on the shifts in leverage and capital allocation. Based on the findings of the study and with help of qualitative data on financial case, it is argued that debt management and capital restructuring is a valuable strategy for achieving a better financial status of merged banks. As the study demonstrates, it socially states that there has been an upgrade on the degree of financial leverage after merger which has affected the risk and profitability of firms.

Keywords: Post-Merger, Capital Restructuring, Debt-to-Equity Ratio, Banking Sector, Mergers and Acquisitions.

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6. THE ROLE OF ENTREPRENEURIAL ECOSYSTEM FACTORS IN ENHANCING WOMEN’S ENTREPRENEURIAL PERFORMANCE: EVIDENCE FROM AJMER DISTRICT OF RAJASTHAN

Authors: SHUBHAM PANDEY¹, DEEPANSHI JAIN^2*, VANDANA KUMARI³ and VISHNU VAISHNAV⁴

Abstract

The entrepreneurial ecosystem refers to a set of interconnected factors, including institutions, resources, and cultural elements, that collectively support the development and growth of entrepreneurial ventures. A well-functioning ecosystem fosters innovation, enables resource accessibility, and provides a conducive environment for entrepreneurs to thrive. This study investigates the role of entrepreneurial ecosystem factors in shaping women's entrepreneurial performance in Ajmer District, Rajasthan, India. The research focuses on five key elements: access to markets, financial resources, socio-cultural support, government policies, and educational institutions. Data were collected from 130 women entrepreneurs and analyzed using structural equation modeling through SmartPLS 4. The results reveal that access to markets, financial resources, and socio-cultural support significantly enhance entrepreneurial performance, while educational institutions and government policies have negligible effects. These findings highlight the critical role of market access, financial inclusion, and socio-

cultural backing in fostering women’s entrepreneurial success. The study suggests that efforts to improve women's entrepreneurship should prioritize these factors. It concludes with recommendations for policymakers and stakeholders to create a more inclusive and supportive ecosystem for women entrepreneurs, addressing gaps in educational and policy frameworks to better align them with entrepreneurial needs.

Keywords: Entrepreneurial Ecosystem, Women Entrepreneurship, Entrepreneurial Performance, Investment, Access to Market.

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7. CIRCULAR SUPPLY CHAINS: INTEGRATING BLOCKCHAIN FOR SUSTAINABLE OPERATIONS

Authors: NEELKANTH DHONE*

Abstract

A circular supply chain model optimizes resources through three main operations of material recycling combined with manufacturing reprocessing and material reuse. The implementation of blockchain technology enables companies to build secure tracking systems which enhance sustainability among different industries. Operations under decentralized ledgers together with smart contracts enable authentic monitoring of operations and sustainability goal achievement through closed-loop system promotion. The research has demonstrated blockchain application benefits in waste reduction while decreasing carbon footprints and enhancing regulatory compliance using manufacturing and logistics case studies. The paper presents solutions to block chain technology implementation difficulties that impact expansion possibilities and system integration issues affecting cost and interoperability requirements. Such validation brings comfort to stakeholders while delivering industries an approach to develop environmentally sustainable business practices.

Keywords: Circular Supply Chain, Blockchain, Sustainability, Traceability, Operational Efficiency.

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

Special Issue - February 2025 - I