Journal of Science Engineering Technology and Management Science

Digital payment systems have become an important part of India's financial ecosystem. Among these, the Unified Payments Interface (UPI) has experienced remarkable growth due to its convenience, speed, and accessibility. The present study examines the adoption of digital payment systems among UPI users in Raipur district of Chhattisgarh. The study follows a descriptive research design and is based on both primary and secondary data. Primary data were collected from 100 UPI users through a structured questionnaire using convenience sampling. The collected data were analysed using frequency, percentage, mean, standard deviation, and a one-sample t-test. The findings revealed that convenience, ease of use, security, and trust were the major factors influencing digital payment adoption. The statistical analysis indicated that these factors had a significant influence on UPI adoption. The study concludes that improving digital infrastructure, transaction security, and consumer awareness can further encourage the use of digital payment systems.

Keywords : Digital Payments, UPI, Consumer Adoption, Digital Transactions, Raipur, Chhattisgarh.

Author : Dr Shraddha Singh

Title : Consumer Adoption of Digital Payment Systems: A Study of UPI Users in Raipur District of Chhattisgarh

Volume/Issue : 2026;03(08)

Page No : 1-6

As the demand for electric automobiles continues to rise, more advanced hybrid energy storage systems will be required to meet peak power demands while preserving battery life. Investigations on the effects of battery degradation provide helpful direction for improving energy management in hybrid systems using both batteries and ultracapacitors. An artificial neural network-based controller dynamically manages the power transfer between the battery and ultracapacitor based on signals related to age, state-of-charge, and load need. The architecture of ultracapacitors allows them to withstand high-frequency power fluctuations, which reduces pressure on the battery current and depth-ofdischarge variations. Capability fading may be accurately predicted using an ageing model that accounts for degradation and incorporates several Crate profiles obtained from driving cycles. This energy management system outperforms conventional ones in terms of efficiency, battery current ripple, and runtime under real-world EV driving conditions, according to the simulation results. Consequently, it is more suited for use in real-time electric vehicle applications.

Keywords : Power quality, electric vehicle management systems (EMS), driving cycles, power distribution, capacity fading, energy efficiency, artificial neural networks (ANN), hybrid energy storage systems (HESS), and electric cars (EVs).

Author : Dr. K. Srinivas1 , Gajjagouni Madhav Goud2

Title : ARTIFICIAL NEURAL NETWORK-BASED ENERGY MANAGEMENT FOR BATTERY–ULTRACAPACITOR HYBRID ENERGY STORAGE SYSTEM CONSIDERING BATTERY DEGRADATION IN ELECTRIC VEHICLES

Volume/Issue : 2026;03(08)

Page No : 7-19

Voltage fluctuations, harmonic distortions, and spikes are becoming more of an issue as renewable energy sources and electric car loads become more integrated into contemporary distribution networks. This research presents a networked hybrid microgrid that can control voltage and enhance power quality all at once. The UPQC in the suggested system makes use of a fractional-order sliding mode controller (FOSMC), as opposed to the proportional-integral (PI) controllers often employed in systems.. For the UPQC's shunt and series converters, the FOSMC is the standard PI controller; it precisely adjusts the voltage and current in reaction to changing loads and situations including renewable energy generation. Coordination of the UPQC with the battery energy storage system is an integral part of the integrated modelling and control approach for the hybrid ACDC microgrid. By improving the entire interconnected hybrid microgrid power quality and reliability, the simulation results show that the proposed FOSMC-based UPQC is more effective than the traditional PI-controlled UPQC at mitigating power quality problems.

Keywords : Power quality, Harmonic distortion, Fractional-order sliding mode controller, and Battery energy storage systems.

Author : Dr. S. Jagadish Kumar1 , K. Shiva Sai 2

Title : POWER QUALITY ENHANCEMENT OF AN INTER CONNECTED MESHED HYBRID MICRO GRID USING FRACTIONAL ORDER SLIDING MODE CONTROLLED UPQC

Volume/Issue : 2026;03(08)

Page No : 20-33

Loans and advances constitute one of the most important functions of commercial banks and are the primary source of income for banking institutions. In the Indian banking system, the State Bank of India (SBI) plays a significant role in providing various loan and credit facilities to individuals, businesses, industries, agriculture, and government sectors. This study focuses on analyzing the loans and advances provided by SBI, their classification, lending policies, operational procedures, risk management practices, and financial performance. The project examines how SBI manages its lending portfolio while balancing profitability, liquidity, and credit risk. The study also evaluates recent banking trends between 2023–2025, including digital lending systems, retail loan growth, credit risk management, and RBI regulatory guidelines affecting lending operations. Primary data has been collected through discussions with bank employees and customers, while secondary data has been collected from SBI annual reports, RBI publications, banking journals, financial websites, and industry reports.The findings reveal that loans and advances significantly contribute to SBI’s profitability and market leadership. However, effective credit appraisal, recovery management, and risk assessment are essential for maintaining financialstability and reducing non-performing assets. The study concludes that SBI’s lending operations play a crucial role in economic development and financial inclusion. Adoption of technology-driven banking systems and strong credit management practices support sustainable growth in the banking sector.

Keywords : Banking is one of the most important sectors of the economy and acts as the backbone of financial development.

Author : ROMPI VAISHNAVI ,DR. K MADHU BABU

Title : A STUDY OF LOANS AND ADVANCES OF SBI

Volume/Issue : 2026;03(08)

Page No : 34-46

The insurance sector plays a crucial role in providing financial security and risk protection to individuals and businesses. In a rapidly evolving financial environment, insurance awareness has become increasingly important as individuals are exposed to various risks such as health issues, accidents, and economic uncertainties. Despite the availability of diverse insurance products, a significant portion of the population lacks adequate awareness and understanding of insurance policies. This study focuses on insurance awareness among individuals, with specific reference to Bajaj Finance Ltd., a leading non-banking financial company (NBFC) in India. Bajaj Finance has expanded its services beyond traditional lending by offering various financial products, including insurance services in collaboration with insurance providers. The company plays an important role in promoting financial inclusion and enhancing awareness through its digital platforms and customer-centric approach. The objective of this study is to analyze the level of awareness among individuals regarding insurance products, their preferences, and factors influencing their investment decisions. The study also evaluates the role of Bajaj Finance in promoting insurance awareness and accessibility. Primary data has been collected through a structured questionnaire from 100 respondents, including working professionals, students, and business individuals. Secondary data has been obtained from company reports, financial journals, and industry publications. The study incorporates recent trends (2023–2025), including: • Growth of digital insurance platforms • Increasing use of mobile applications • Rise of InsurTech solutions • Growing demand for health and life insurance • Expansion of financial services by NBFCs The findings indicate that while awareness of basic insurance products has improved, there is still a lack of understanding regarding complex policies and investment-linked insurance plans. Many respondents consider insurance primarily as a risk protection tool rather than an investment option. The study also highlights that digital platforms have significantly contributed to increasing awareness, especially among younger individuals. Bajaj Finance, through its digital ecosystem and customer outreach, has played a vital role in enhancing accessibility to financial products.However, challenges such as lack of financial literacy, mis-selling of policies, and low awareness in rural areas continue to hinder the growth of insurance awareness. The study concludes that increasing awareness, simplifying insurance products, and leveraging digital platforms are essential for improving insurance penetration in India.

Keywords : Insurance awareness refers to the level of knowledge, understanding, and perception that individuals possess regarding insurance products, their benefits, and their role in financial planning.

Author : POLISETTI ANUSHA ,DR MOHD ABDUL HAFEEZ

Title : A STUDY ON INSURANCE AWARENESS

Volume/Issue : 2026;03(08)

Page No : 47-58

Mergers and Acquisitions (M&A) are among the most significant corporate strategies adopted by organizations for achieving growth, market expansion, competitive advantage, operational efficiency, and financial strength. In today’s dynamic business environment, companies increasingly rely on mergers and acquisitions to enhance shareholder value, diversify business operations, and strengthen market positioning. This study focuses on the concept, process, financial implications, and strategic importance of mergers and acquisitions with special reference to Capital IQ, a globally recognized financial intelligence and analytics platform. The project analyzes various aspects of M&A transactions including valuation methods, financial restructuring, due diligence, post-merger integration, and risk assessment. The study also examines major merger and acquisition case studies in India and globally to understand how organizations utilize M&A strategiesfor expansion and financial growth. Special emphasisis given to recent trends between 2023–2025, including digital transformation, cross-border acquisitions, technology-driven consolidation, and financial analytics in M&A decision-making. Primary data has been collected through discussions with finance professionals and market analysts, while secondary data has been obtained from Capital IQ databases, company annual reports, financial journals, industry publications, and online financial resources. Recent trends indicate: • Growth in technology sector acquisitions • Increased cross-border M&A activity • AI-driven financial analysis in valuation • Expansion of fintech and digital economy mergers • Strategic acquisitions for market diversification The findings reveal that successful mergers and acquisitions depend on proper financial analysis, strategic planning, valuation accuracy, and effective post-merger integration. Poorly managed M&A activities may lead to operational inefficiencies, cultural conflicts, and financial losses. The study concludes that mergers and acquisitions continue to play a vital role in modern corporate finance by supporting organizational growth, market competitiveness, and long-term sustainability. Financial intelligence platforms such as Capital IQ significantly improve decision-making by providing reliable financial data and market insights.

Keywords : Mergers and Acquisitions (M&A) are corporate restructuring strategies in which companies combine their operations, assets, and management structures to achieve strategic objectives such as expansion, market dominance, diversification, and financial growth.

Author : PARIKIBANDA SHIVANI , MRS. D SUNITHA

Title : A STUDY ON MERGERS & ACQUISITIONS CASE STUDY

Volume/Issue : 2026;03(08)

Page No : 59-70

Funds flow analysis is an important tool of financial management used to evaluate the movement of funds within an organization during a particular accounting period. It helps in identifying the sources and applications of funds and provides valuable insights into the financial position, operational efficiency, and working capital management of a company. This study focuses on the Funds Flow Statement and its significance in analyzing the financial performance of Uniscient Engineering, a company engaged in engineering and industrial operations. The study evaluates how funds are generated and utilized within the organization and examines the company’s financial stability through working capital analysis. The primary objective of the study is to understand the concept, preparation, and interpretation of funds flow statements and to analyze the financial management practices of Uniscient Engineering. The research also aims to assess the efficiency of fund utilization and identify the financial strengths and weaknesses of the company. Primary data has been collected through discussions with finance personnel and employees, while secondary data has been obtained from company financial statements, annual reports, accounting records, journals, and financial publications. Recent financial trends (2023–2025) indicate: • Increased emphasis on working capital management • Adoption of digital accounting systems • Focus on liquidity and cash management • Rising importance of financial analysis tools • Integration of ERP-based accounting systems The findings reveal that funds flow analysis helps management in understanding long-term financial movements and improving decision-making regarding investments, financing, and operational planning. The study concludes that funds flow statements are essential for evaluating the financial health of an organization and improving strategic financial planning. Effective fund management enhances operational efficiency, profitability, and long-term sustainability.

Keywords : Financial management is one of the most important functional areas of management concerned with planning, organizing, directing, and controlling financial activities within an organization.

Author : PADALA SATYA PRIYA , DR. K MADHU BABU

Title : A STUDY ON FUNDS FLOW STATEMENT

Volume/Issue : 2026;03(08)

Page No : 71-82

The Reserve Bank of India (RBI), as the central banking authority of the country, plays a crucial role in regulating and controlling the Indian financial system. Through various monetary and credit policies, the RBI influences lending activities, liquidity management, interest rates, and overall economic stability. Financial institutions, including Non-Banking Financial Companies (NBFCs), are significantly affected by RBI policies, particularly in the areas of lending operations and credit management. This study focuses on analysing the impact of RBI policies on lending activities, with specific reference to Bajaj Finance Ltd., one of India’s leading NBFCs. The research examines how RBI regulations, repo rate changes, CRR, SLR norms, and lending guidelines influence the lending practices, profitability, and operational strategies of Bajaj Finance. The primary objective of the study is to understand the relationship between RBI monetary policies and lending behaviour in the financial sector. The study also evaluates how Bajaj Finance adapts its lending strategies in response to changing regulatory policies. Primary data has been collected through a structured questionnaire from 100 respondents, including banking professionals, finance employees, and customers. Secondary data has been collected from RBI reports, Bajaj Finance annual reports, financial journals, and industry publications. Recent trends (2023–2025) indicate: • Frequent repo rate adjustments to control inflation • Digital transformation in lending operations • Increased regulatory focus on NBFCs • Growth of fintech-based lending • Expansion of consumer finance markets The findings reveal that RBI policies have a direct impact on lending rates, loan demand, customer borrowing behaviour, and profitability of financial institutions. Repo rate changes significantly influence borrowing costs, while stricter regulations affect lending flexibility.

Keywords : The Reserve Bank of India (RBI) is the central banking institution of India responsible for regulating the country’s monetary and financial system.

Author : MORUGU TEJAVATHI ,DR MOHD ABDUL HAFEEZ

Title : A STUDY ON IMPACT OF RBI POLICIES ON LENDING

Volume/Issue : 2026;03(08)

Page No : 83-94

The rapid growth of digital financial services has significantly transformed consumer payment behavior in India. Among various payment instruments, credit cards have emerged as one of the most widely used financial tools, offering convenience, flexibility, and access to short-term credit. The increasing penetration of banking services and digital transactions has further accelerated the usage of credit cards across different segments of society. This study focuses on credit card usage patterns, analyzing how consumers use credit cards, their spending behavior, awareness levels, and factors influencing usage. The research is conducted with reference to HDFC Bank, one of India’s leading private sector banks, known for its strong presence in retail banking and credit card services. The primary objective of the study is to understand the behavior of credit card users, including their spending habits, frequency of usage, and preferences. The study also examines the role of HDFC Bank in promoting credit card usage through its innovative products and digital platforms. Primary data has been collected from 100 respondents using a structured questionnaire, including salaried individuals, business professionals, and students. Secondary data has been gathered from banking reports, financial journals, and industry publications. Recent trends (2023–2025) indicate: • Growth of digital payments and cashless economy • Increase in credit card adoption among young users • Rise in online shopping and e-commerce transactions • Expansion of reward-based credit card systems Integration of mobile banking and fintech solutions The findings of the study reveal that credit cards are primarily used for convenience and online transactions. Most users prefer credit cards due to benefits such as cashback, rewards, and ease of payment. However, issues such as high interest rates, overspending, and lack of awareness about charges remain challenges.The study concludes that credit card usage is growing rapidly, but effective financial management and awareness are essential to avoid debt-related risks. Banks like HDFC play a crucial role in promoting responsible credit usage and financial literacy

Keywords : A credit card is a financial instrument issued by banks and financial institutions that allows cardholders to borrow funds within a pre-approved credit limit to make purchases, pay bills, or withdraw cash.

Author : MERUGU PRANEETHA, DR. K MADHU BABU

Title : A STUDY ON CREDIT CARD USAGE PATTERNS

Volume/Issue : 2026;03(08)

Page No : 95-108

The primary objective of this research is to evaluate the effectiveness and employee perception of the statutory and non-statutory benefit programs at Tata Motors. In the contemporary automotive industry, characterized by rapid technological shifts and intense competition for skilled talent, the strategic alignment of employee benefits with worker needs is a critical determinant of organizational stability and productivity. This study explores the correlation between comprehensive benefit packages and overall job satisfaction, seeking to identify if current offerings are perceived as competitive and equitable by the workforce. The research follows a descriptive research design. Primary data was collected through a structured questionnaire administered to a sample of 100 employees across different functional departments at Tata Motors using a convenient sampling technique. Secondary data was sourced from annual reports, HR policy manuals, and academic journals to provide a contextual framework for the study. The analysis focuses on key dimensions such as health insurance, retirement plans, leave policies, and work-life balance initiatives. Statistical tools, including percentage analysis and Likert scale modeling, were employed to interpret the data. Preliminary findings indicate a high level of satisfaction regarding statutory benefits; however, there is a distinct gap in the perception of non-monetary rewards and flexible benefit options among mid-level management. The study concludes that while Tata Motors maintains a robust traditional benefit structure, there is a localized need to modernize "soft" benefits to cater to a multigenerational workforce.

Keywords : The concept of human resource management has undergone a seismic shift in the 21st century, transitioning from a mere administrative function to a strategic pillar of organizational excellence.

Author : RAMAVATH NIKHITHA , DR. J SUNDAR

Title : A STUDY ON BENEFITS SATISFACTION

Volume/Issue : 2026;03(08)

Page No : 109-121

The recruitment and selection process serves as the foundational pillar of Human Resource Management, acting as the primary gateway for talent acquisition that directly influences an organization's competitive advantage. This project, titled "A Study on Recruitment and Selection Process at Inkonsul Technologies," is an analytical endeavor to evaluate the efficacy, efficiency, and strategic alignment of the current hiring frameworks within a fastpaced technological environment. In the contemporary corporate landscape (2024–2026), the shift toward AI-driven screening, competency-based interviewing, and remote onboarding has redefined traditional HR practices. This study explores how Inkonsul Technologies navigates these shifts to identify and retain high-caliber technical and managerial talent. The primary objective of the research is to assess the sourcing channels, the scientific validity of the selection tools employed, and the overall candidate experience during the hiring lifecycle. The research methodology adopts a descriptive and analytical approach. Primary data was gathered through structured questionnaires administered to a sample size of 100 employees and HR personnel, while secondary data was sourced from internal company records, annual reports, and contemporary HR journals. The analysis focuses on key performance indicators such as Time-to-Hire, Cost-per-Hire, and Quality of Hire. Key preliminary findings indicate that while Inkonsul Technologies maintains a robust digital sourcing strategy, there are significant opportunities to enhance the Selection Ratio through more refined technical assessment modules. The data suggests that a blend of traditional behavioral interviewing and modern gamified assessments yields the highest retention rates. This project concludes with a set of strategic recommendations aimed at streamlining the interview-to-offer ratio and leveraging data analytics for predictive hiring. By optimizing these processes, the organization can minimize attrition at the entry-level and build a resilient workforce capable of meeting global technological demands.

Keywords : Human Resource Management (HRM) has evolved from a traditional administrative function—once known as personnel management—into a critical strategic partner that dictates the trajectory of modern organizations.

Author : RAMANKOL ANUSHA ,MRS. D UMA RANI

Title : A STUDY ON RECRUITMENT AND SELECTION PROCESS

Volume/Issue : 2026;03(08)

Page No : 122-135

In the contemporary global business landscape, gender diversity has transitioned from a matter of corporate social responsibility to a strategic imperative for sustainable growth. This project explores the nuances of gender diversity within Coca-Cola, a global leader in the beverage industry known for its expansive D&I (Diversity and Inclusion) frameworks. The study aims to evaluate the effectiveness of gender-inclusive policies, their impact on organizational culture, and the extent to which they foster an environment of equity and belonging. The primary objective of this research is to analyze the recruitment, retention, and promotion strategies specifically designed to bridge the gender gap at Coca-Cola. It further investigates the challenges faced by female employees in climbing the corporate ladder and assesses the correlation between a diverse workforce and overall organizational performance. The study adopts a descriptive and analytical research design. Primary data was gathered through structured questionnaires distributed among a diverse sample of employees at Coca-Cola (HR and Operations departments). Secondary data was meticulously curated from annual sustainability reports, HR journals, and internal company whitepapers covering the period of 2023–2025.The preliminary analysis indicates that while Coca-Cola has made significant strides in achieving near-parity in entry-level hiring, a "leaky pipeline" remains visible at the middle-management level. However, the implementation of flexible working models and "Women in Leadership" mentorship programs has significantly improved retention rates. The data suggests that departments with higher gender diversity indices report a 15% higher rate of innovative problem-solving and employee engagement. The project concludes that gender diversity is not merely about representation but about creating a "culture of inclusion." For Coca-Cola to maintain its competitive edge, it must continue to refine its bias-interruption training and transparent pay-equity audits. The study provides actionable recommendations for HR practitioners to institutionalize diversity as a core organizational value.

Keywords : The concept of Gender Diversity in the contemporary corporate milieu has evolved from a statutory compliance requirement to a cornerstone of organizational excellence and strategic human resource management.

Author : RAGULA TULASI , DR. M NARASIMHA

Title : A STUDY ON GENDER DIVERSITY IN WORKPLACE

Volume/Issue : 2026;03(08)

Page No : 136-149

This project covers the equity research on selected Indian public sector banks. Equity share is generally described as a common stock, which constitutes a partial ownership as the shareholder undertakes the equal business risk of the enterprise. In India, individuals are appreciating that common stock has ability to provide the attractive returns in comparison with rest of the investing opportunities. Nevertheless people are unaware about valuation of equity, they just put money in equity shares after considering the suggestions given by brokers, friends or family members. After sectorial and competitors' analysis is done, then the specific company analysis should be done using fundamental analysis to evaluate its performance and financial strength. This project starts with the analysis of the technical analysis and company evaluation of the selected banks. The selected companies were evaluated based on both qualitative and quantitative aspects. Once the end value is calculated, the variation was shown between calculated amount and the then current market price to draw the conclusion about top performing company. Lastly, conclusion and suggestions are prearranged on the basis of the result.

Keywords : The improvement of the monetary framework is the way into the financial advancement of a country.

Author : RAGI MAHEETHRI , DR. K MADHU BABU

Title : A STUDY ON INVESTMENT ON EQUITY

Volume/Issue : 2026;03(08)

Page No : 150-162

The experiences from the Indian capital market are now the history for many market participants due to the dramatic changes in the Investment Decisions pattern of small equity investors. The investor can make the share trading as a beneficial Investment Decisions area. The business firms issue the shares of their firms and mobilize funds from the individual savers. Equity share is a part of the ownership of a company and the holder of such a share is a member of the company and eligible to get benefits from the company. Trading in stocks is quiet simple that possess some basic knowledge of the security trading. Investment Decisions pattern refers to a regular sequence of actions followed by the Investment Decisions of investor. Understanding the Investment Decisions pattern of small equity investors in Investment Decisions decision making is important in stock trading. The attitude of the investors has been changing due to the changes in the stock market scenario. When the investors avail the accurate and reliable information, then he can enjoy the taste of success from the share market. The authorities, like SEBI, NSDL etc., should organize more seminars and awareness programs for these under privileged retail investors.

Keywords : Investment Decisions is the allocation of funds with the hope of future gains. Investment Decisions benefits not just the economy but also society.

Author : PURRU ANUSHA , MRS. D SUNITHA

Title : A STUDY ON BEHAVIORAL BIASES IN INVESTMENT DECISIONS

Volume/Issue : 2026;03(08)

Page No : 163-178

The shift toward Industry 4.0 has necessitated a radical transformation in how organizational human capital is managed. This project, titled "HR Digitalization Challenges," provides a comprehensive analysis of the transition from traditional human resource management to Digital HRM (D-HRM) within Uniscient Engineering. As an engineering firm operating in a highly technical and competitive landscape, the integration of AI-driven recruitment, cloud-based payroll, and automated performance management systems is no longer a luxury but a strategic necessity. The primary objective of this study is to identify the socio-technical hurdles encountered during the digital migration process. While technology offers efficiency, this research uncovers significant "human-centric" barriers, including employee resistance to change, the widening digital skill gap among legacy staff, and concerns regarding data privacy and algorithmic bias. The study utilizes a descriptive research design, gathering primary data through structured questionnaires administered to the employees and HR leadership at Uniscient Engineering. Key findings indicate that while digitalization has improved administrative speed by 35%, approximately 42% of the workforce feels overwhelmed by the pace of technological updates. The data analysis further reveals that "Integration Complexity"—the inability of new digital tools to communicate with existing legacy systems—remains a top-tier operational challenge.The project concludes with strategic recommendations tailored for Uniscient Engineering, suggesting a "Phased Adoption Model" combined with aggressive digital literacy workshops. By addressing the psychological impact of automation alongside the technical infrastructure, the organization can successfully navigate the digital divide. This study serves as a critical blueprint for HR practitioners looking to balance high-tech solutions with high-touch human values in a post-pandemic corporate environment.

Keywords : The global corporate landscape is undergoing a seismic shift, moving away from conventional administrative frameworks toward a technology-integrated ecosystem known as HR Digitalization.

Author : POLNENI MADHAVI , MR. P SAGAR KUMAR

Title : A STUDY ON HR DIGITALIZATION CHALLENGES

Volume/Issue : 2026;03(08)

Page No : 179-193

Foreign exchange risk management (FERM) involves using both internal and external techniques such as forwards, futures, options, and swaps that are called as currency derivatives. The firms with greater growth opportunities and tighter financial constraints are more inclined to use currency derivatives. The Forex market provides various derivative instruments to hedge against currency exposures such as currency forwards, options, futures, and swaps. The current article aims at studying various FERM techniques used in the Indian stock market industry and its impact on exchange gain/losses. For this purpose, foreign exchange cash flows arising out of imports and exports and exchange gain/losses of the companies from oct 2022 to dec 2022. It is observed from the study that only two currencies—USD and EUR—hold command in the forex market and other currencies are being used minimally. It is also noted that there are several currency derivatives available to the business firms such as forwards, futures, options, and swaps for hedging currency exposure. However, among all these techniques, forward contract is considered to be an effective hedging tool and easier to understand.

Keywords : During the early 2000s, India embarked on a series of structural reforms in the foreign exchange market.

Author : PENTAPARTHI PALLAVI , DR. K MADHU BABU

Title : A STUDY ON FOREX RISK MANAGEMENT

Volume/Issue : 2026;03(08)

Page No : 194-206

This report examines the performance metrics of mutual funds and Unit Linked Insurance Plans (ULIPs) offered by ICICI Prudential, Bajaj Finserv, Aditya Birla Sun Life, and Bajaj Allianz. The analysis includes average returns, variance, risk, and Sharpe performance ratios for each fund, providing insights into their potential for investment. Suggestions based on the findings emphasize diversification, risk management, fee considerations, regular monitoring, and the possibility of seeking professional advice. While ICICI Prudential demonstrates the highest average returns, its negative Sharpe ratio indicates inefficient risk-adjusted returns. Aditya Birla Sun Life ULIP presents relatively higher returns but carries significant risk, while Bajaj Allianz ULIP offers lower risk but with lower returns. The conclusion underscores the importance of a comprehensive evaluation of performance, risk, costs, and alignment with investment objectives when selecting funds. It recommends a diversified approach tailored to individual risk tolerance and financial goals, with periodic reviews and adjustments to optimize returns and manage risk effectively.

Keywords : A shared store is a venture vehicle, which pools cash from speculators with normal speculation goals.

Author : PEDAM SRAVANTHI , MR. GUMMADI RAMANRAJU

Title : A STUDY ON NEED OF FINANCIAL ADVISOR FOR MUTUAL FUNDS

Volume/Issue : 2026;03(08)

Page No : 207-221

There are multile technical analysis tools available for security analysis such as MACD,RSI, MFI,ADX and candle stick pattern etc. but still investors or traders are confused about accuracy of indicators and pattern. This research focuses to test accuracy of signals given by MFI indicator and also compared to the percentage of correctness towards buy and sell signals. This research considered secondary data of twelve banks during the period of Apr 2022 to June 2022 in which all the selected banks are from “bank nifty index”. In the study it has been measured that the signals given by MFI indicator were not significant and there is significant difference in correctness of Buy signals and Sell signals as per MFI indicator. It is also observed that MFI indicator provide more sell signals as compare to buy signals. Hence, it can be concluded that the use of only MFI indicator will not be appropriate for the investor for decision making but this indicator would be more useful for selling decision rather than buying decision.

Keywords : The Money Flow Index (MFI) is an oscillator that utilizes both cost and volume to quantify purchasing and selling pressure. MFI is otherwise called volume-weighted RSI.

Author : PARRE SWETHA , DR. K MADHU BABU

Title : A STUDY ON CASH FLOW MANAGEMENT TECHNIQUES

Volume/Issue : 2026;03(08)

Page No : 222-236

The rapid digital transformation of the corporate landscape has fundamentally altered the paradigm of employee development. This research project, titled "E-Learning Platforms' Impact on Employee Performance and Engagement," conducts a comprehensive evaluation of digital learning integration within Ytterium Info Technologies. As an organization operating in the high-growth IT sector, Ytterium’s reliance on continuous upskilling is critical for maintaining a competitive advantage. The primary objective of this study is to analyze how the adoption of diverse E-learning modules—ranging from synchronous virtual workshops to asynchronous micro-learning— affects the overall productivity and psychological engagement levels of the workforce. The research employs a Descriptive Research Design, utilizing a sample size of 100 employees across various departments. Data collection was facilitated through a structured questionnaire designed to capture quantitative metrics on accessibility, content relevance, and the subsequent application of learned skills in real-time work scenarios. The findings of the study indicate a significant positive correlation between the frequency of E-learning engagement and the quality of work output. Key indicators suggest that digital platforms have reduced the "skill gap" within the organization by 22% over the last two fiscal years (2023–2025). Furthermore, the study highlights that while flexibility and selfpaced learning enhance employee satisfaction, the lack of interpersonal interaction in certain technical modules remains a minor constraint.Strategically, the project concludes that for Ytterium Info Technologies to maximize its Return on Investment (ROI) in Human Capital, it must transition toward a "Blended Learning" model. This approach should combine the efficiency of E-learning with periodic collaborative mentoring. The study provides actionable suggestions for HR managers to improve platform UI/UX and gamification strategies to further drive employee motivation.

Keywords : The global corporate ecosystem has undergone a seismic shift in the way knowledge is disseminated and skills are acquired, moving away from traditional, classroom-based pedagogical models toward a dynamic, tech-driven E-learning framework.

Author : PALLE UDAYA ,MR. K MALLESH BAU

Title : A STUDY ON E-LEARNING PLATFORMS IMPACT

Volume/Issue : 2026;03(08)

Page No : 237-251

This study explores the practices and strategies of Asset and Liability Management (ALM) at Uniscient Engineering, one of India’s leading private sector productions. ALM is a vital risk management tool that aims to mitigate financial risks arising from mismatches between assets and liabilities in terms of maturity and interest rates. The research focuses on how Uniscient Engineering effectively manages liquidity risk, interest rate risk, and capital adequacy while maintaining financial stability and regulatory compliance. By analyzing financial reports, risk disclosures, and ALM frameworks, the study assesses the production's ability to adapt to dynamic economic conditions and regulatory changes. The findings suggest that Uniscient Engineering employs a robust ALM framework supported by advanced risk assessment tools, periodic stress testing, and scenario analysis. This enables the production to sustain profitability, protect investor interests, and ensure long-term solvency. The study concludes that effective ALM is crucial not only for regulatory adherence but also for strategic decisionmaking in the productioning sector. The scope of the study is identified after and during the study is conducted. The main scope of the study was to put into practical the theoretical aspect of the study into real life work experience. The study of Asset & Liability is based on tools like Ratio Analysis, Statement of changes in Asset & Liability. Further the study is based on last5 years Annual Reports of UNISCIENT ENGINEERING Ltd.

Keywords : Assets and Liability Management (ALM) is a strategic approach to managing the balance sheet of an organization by synchronizing assets and liabilities to minimize risk and maximize profitability.

Author : PALLAPU VASANTHA, DR. K MADHU BABU

Title : A STUDY ON ASSET AND LIABILITY MANAGEMENT

Volume/Issue : 2026;03(08)

Page No : 252-264

The rapid evolution of the global work landscape has transitioned from traditional officecentric environments to flexible, hybrid frameworks. This project titled "Employee Experience in Hybrid Work" focuses on Uniscient Engineering, exploring how the integration of remote and in-office work affects the holistic experience of employees within a technical and engineering-driven consultancy environment. As engineering firms require high levels of collaboration and precision, the shift to hybrid models presents unique challenges and opportunities. The primary objective of this study is to evaluate the impact of hybrid work on four key pillars: Work-Life Integration, Digital Connectivity, Organizational Culture, and Employee Well-being. The research employs a descriptive methodology, utilizing a structured questionnaire administered to a sample of 100 employees at Uniscient Engineering. Preliminary data analysis indicates that while hybrid work significantly enhances flexibility and reduces commute-related stress, it also creates "digital silos" and occasional lapses in real-time mentorship—critical for junior engineers. The study utilizes HR metrics such as the Employee Net Promoter Score (eNPS) and Workplace Inclusion Indices to quantify qualitative experiences. The findings suggest that the success of a hybrid model at Uniscient Engineering is contingent upon "Intentional Collaboration" and the deployment of robust digital infrastructure. The project concludes with strategic recommendations, including the adoption of asynchronous communication tools and the implementation of "Outcome-Based Performance Management" to replace traditional presence-based tracking. This research serves as a blueprint for HR professionals to design a resilient, employee-centric hybrid strategy that aligns individual flexibility with organizational productivity.

Keywords : The concept of the workplace has undergone a seismic shift, transitioning from the rigid, centralized office models of the early 21st century to the fluid, decentralized frameworks of the current era.

Author : PADIRA CHITRABHANU , Mr.P SAGAR KUMAR

Title : A STUDY ON EMPLOYEE EXPERIENCE IN HYBRID WORK

Volume/Issue : 2026;03(08)

Page No : 265-277

In the contemporary knowledge-driven economy, the human capital of an organization serves as its primary competitive advantage. For technology-driven firms like Inkonsul Technologies, the efficacy of Human Resource (HR) policies is a critical determinant of organizational stability, employee engagement, and long-term productivity. This research project, titled "Employee Perception on Organization HR Policies," aims to evaluate how employees perceive the existing HR framework and how these perceptions influence their professional commitment and workplace morale. The primary objective of this study is to examine the clarity, transparency, and implementation of core HR policies—including recruitment and selection, performance appraisal systems, training and development, compensation structures, and leave policies— within the specific context of an IT consulting environment. The study utilizes a descriptive research design to capture the nuances of employee sentiments. Data was collected from a sample of 100 employees at Inkonsul Technologies through a structured questionnaire utilizing a 5-point Likert Scale, supplemented by secondary data from journals, annual reports, and industry publications.The preliminary analysis indicates that while the technical workforce possesses a high degree of awareness regarding operational policies, there are significant perceptual gaps concerning the objectivity of performance-linked incentives and the adequacy of career progression pathways. The research highlights a direct correlation between "perceived fairness in policy administration" and "employee retention rates."Key findings suggest that employees value flexibility and continuous skill-upgradation opportunities over traditional bureaucratic control. The study concludes with strategic recommendations for the HR department at Inkonsul Technologies, emphasizing the need for digitized HRIS (Human Resource Information Systems) to enhance transparency and the introduction of "well-being" centric policies to mitigate the high-stress environment typical of the tech industry. This project provides a comprehensive roadmap for aligning employee expectations with organizational goals, ensuring a harmonious and highperforming workplace culture.

Keywords : The concept of Human Resource Management (HRM) has evolved from a traditional administrative "personnel" function into a strategic cornerstone for organizational success.

Author : PADAKANTI MADHURI , DR. J SUNDAR

Title : A STUDY ON EMPLOYEE PERCEPTION ON ORGANIZATION HR POLICIES

Volume/Issue : 2026;03(08)

Page No : 278-290

This research project, titled "A Study on Cross-Cultural Training" with specific reference to Coca-Cola, explores the critical role of cultural intelligence and training interventions in a globalized corporate environment. As multinational corporations (MNCs) expand their footprints across diverse geographical boundaries, the ability of employees to navigate cultural nuances becomes a primary determinant of organizational success and expatriate adjustment. The primary objective of this study is to evaluate the effectiveness of the cross-cultural training (CCT) programs implemented at Coca-Cola. It examines how these programs facilitate smoother transitions for international assignees, reduce culture shock, and enhance interpersonal communication within diverse teams. The study further delves into the various components of CCT, including environmental briefings, language orientation, cultural assimilators, and sensitivity training. The research methodology adopted for this study is a descriptive and analytical approach. Primary data was gathered through structured questionnaires and interviews with HR professionals and employees at Coca-Cola who have undergone international assignments or work in cross-functional global teams. Secondary data was meticulously sourced from annual reports, HR journals, academic publications, and internal company documents to provide a comprehensive theoretical framework.The findings of the study suggest that while Coca-Cola maintains a robust framework for global talent management, there is a continuous need to evolve training modules to address the complexities of "micro-cultures" and regional variations.In conclusion, this project highlights that cross-cultural training is not merely an auxiliary HR function but a strategic necessity. The study offers practical suggestions for Coca-Cola to further refine its training methodologies, emphasizing the integration of digital simulation tools and peer-mentorship programs to foster a truly inclusive and culturally adept global workforce.

Keywords : The Paradigm Shift in Global Human Resource Management In the contemporary era of hyper-globalization, the landscape of Human Resource Management (HRM) has undergone a radical transformation, moving from localized administrative functions to complex global strategic operations.

Author : NAKKALA AKHILA ,DR. M NARASIMHA

Title : A STUDY ON CROSS-CULTURAL TRAINING

Volume/Issue : 2026;03(08)

Page No : 291-305

In the contemporary hyper-competitive business landscape, the caliber of human capital serves as the primary differentiator between organizational success and stagnation. This research project provides a comprehensive examination of the Recruitment Strategies employed by Harsha Toyota, a prominent player in the automotive retail sector. The study is anchored in the premise that effective recruitment is not merely a process of filling vacancies but a strategic function designed to align talent acquisition with the long-term organizational goals of service excellence and market leadership. The primary objective of this study is to evaluate the efficacy of the sourcing channels— both internal and external—utilized by Harsha Toyota and to understand how these strategies impact the overall quality of hire. The research adopts a descriptive methodology, utilizing a sample size of 100 employees across various departments. The research delves into the integration of modern recruitment technologies, such as Applicant Tracking Systems (ATS) and Social Media Recruiting, particularly in the post-pandemic era (2023–2025). It analyzes how Harsha Toyota balances traditional walkin interviews and referrals with digital headhunting to maintain its workforce during periods of high turnover in the automobile industry.Key findings of the study indicate that while Harsha Toyota possesses a robust internal referral system that ensures cultural fit, there is a significant opportunity to further optimize their digital employer branding to attract Gen-Z talent. The data analysis reveals a high level of candidate satisfaction regarding the transparency of the recruitment process, yet highlights a need for reducing the "Time-toHire" cycle.The project concludes with strategic recommendations aimed at enhancing the recruitment pipeline, including the implementation of AI-driven initial screening and structured internship-to-hire programs. This study serves as a vital document for HR practitioners and academic evaluators, offering insights into the practical application of HR theories within a high-pressure retail environment.

Keywords : The concept of Human Resource Management (HRM) has evolved from a traditional administrative "personnel" function into a core strategic driver of modern organizational excellence.

Author : NABIHA SULTANA , DR. M NARASIMHA

Title : A STUDY ON RECRUITMENT STRATEGIES

Volume/Issue : 2026;03(08)

Page No : 306-320

The contemporary business landscape, characterized by rapid technological disruptions and evolving consumer behaviors, necessitates a transition from traditional training models to a robust organizational learning culture. This project explores the dynamics of "Learning Culture" within Reliance Digital Retail Limited, a leader in India’s consumer electronics retail sector. The primary objective of this study is to evaluate how the organization fosters a continuous learning environment and the subsequent impact of this culture on employee performance, agility, and retention. The study adopts a comprehensive Research Methodology, utilizing a descriptive research design. Primary data was collected through a structured questionnaire administered to a diverse sample of employees at Reliance Digital, focusing on dimensions such as continuous learning, inquiry and dialogue, team learning, and embedded systems for knowledge sharing. Secondary data was sourced from annual reports, HR journals, and industry publications to contextualize the findings within the broader retail industry trends of 2023–2025. Key focus areas of the research include the integration of digital learning platforms, the role of leadership in encouraging risk-taking and experimentation, and the efficacy of peer-topeer knowledge transfer. The analysis reveals that while Reliance Digital has successfully implemented advanced technological tools for skill acquisition, there remains a strategic opportunity to further decentralize learning and empower mid-level management to act as "learning coaches." The findings of this project suggest that a strong learning culture acts as a significant mediator between organizational strategy and operational excellence. The study concludes with practical suggestions for HR practitioners at Reliance Digital to bridge the gap between individual learning and collective organizational intelligence. By aligning learning objectives with the "Phygital" (physical + digital) retail strategy, the organization can sustain its competitive advantage in an increasingly volatile market.

Keywords : The concept of organizational learning has evolved from a peripheral HR function into a core strategic pillar for modern enterprises, especially within the hyper-competitive retail landscape of India.

Author : N.SALOMI ,MRS. D SUSHMA KIRAN

Title : A STUDY ON LEARNING CULTURE IN ORGANIZATIONS

Volume/Issue : 2026;03(08)

Page No : 321-334