The university is located at Gandhinagar, which is the capital of Gujarat and is located 23 kilometers north of the city of Ahmedabad. The statute provides for the Chief Justice of India or a Senior Supreme Court Judge to serve as the Visitor of the university..
Thus, Rural tourism is often seen as a potential catalyst for rural development, boosting local economies, supporting rural culture, and combating social exclusion. Rural tourism, associated with social entrepreneurship, can address problems faced by territorial systems, such as unemployment and the depletion of resources. In this study, we attempt to flesh out the evidence of this ongoing convergence between social entrepreneurship and rural tourism and its promise to achieve sustainable community development goals. Social entrepreneurship fosters inclusive and sustainable entrepreneurship and employment through innovative business models. It provides opportunities for local people to promote cultural, natural, and recreational assets by using local resources and knowledge. This approach creates job opportunities in rural areas and encourages sustainable environmental practices. Still, a few things pose a threat, like fiscal constraints, poor structures, and a lack of enabling laws. This review offers a structured paradigm focused on community involvement, capacity building, resource mobilization, and sustainable practices. The future research agenda could explore longitudinal studies on impact assessments, gender-inclusive outcomes, alternative financing mechanisms, and enhancing rural tourism experiences through technology. When it works in synergy, social business, as a tool for social change, can provide a new and sustainable approach to rural tourism that focuses on social responsibility and the needs and interests of society.
Cloud computing has transformed the way a firm handles and analyze data in today's data-driven world. This transition has underscored the need for robust cloud digital forensics. Today, the voyage begins with an overview of cloud computing and its rapid integration across sectors, with enterprises increasingly using CSPs for data storage and processing. This change requires a deep understanding of cloud digital forensics. The paper analyses cloud-specific forensic tools and approaches to address these problems, emphasizing the need for digital forensics professionals and CSPs to collaborate. Cloud-based investigations have evidentiary issues, particularly in terms of digital evidence reliability and integrity. Legal issues, including jurisdictional complexities and privacy concerns, are extensively discussed, emphasizing the need to align investigative techniques with legal requirements.The purpose is to enhance the effectiveness and legality of digital forensics in cloud-based data breach investigations, thereby protecting digital assets in a cloud-dominated world.
The real estate sector has particular challenges when someone files for bankruptcy. The process might take a long time if it is not halted immediately, and production assets gradually lose value over time. Since the cost of bankruptcy with real estate has been declining in all regions for some time and is generally agreed, it investigate the relationship between green finance and artificial intelligence here. It is now less expensive and more environmentally friendly. Many investors are anxiously awaiting an improvement in the bankruptcy-related real estate issue, which has received a lot of attention. This is not only a haphazard observation; rather, it is supported by several case studies, including those conducted by renowned specialists as the Corporate Insolvency Resolution Process may be facilitated by AI solutions.
Evaluating the Corporate Insolvency Resolution Process (CIRP) using applied empirical research evaluates whether the stakeholders, such as Resolution Professionals, Committee of Creditors (CoCs), adjudicating authority and legal practitioners, are in tune with the mandate of the Insolvency and Bankruptcy Code (IBC). The CIRP is strictly time-framed, with the resolution plan to be completed within the stipulated time limit. In approving the resolution plan, the CoC adheres to the principles of natural justice and balances the interests of all stakeholders, including operational creditors. The CoC ensures a fair and efficient resolution process that maximises value for the corporate debtor and benefits all stakeholders involved. There are instances where suspended management consistently remains non-cooperative, regardless of potential consequences. The National Company Law Tribunal (NCLT) is entrusted with the task of adjudicating all matters arising from the IBC. In this multifaceted CIRP mechanism, infrastructure enhancement, capacity building, and stakeholder engagement are opportunities to strengthen the adjudicatory framework and reduce delays in the CIRP and related processes. The study presents qualitative and quantitative evidence of how the Corporate Insolvency Resolution Process (CIRP) assesses the efficacy of the Insolvency and Bankruptcy Code (IBC) 2016 in the state of Gujarat, India. This research examines the operational issues and challenges under the IBC, focusing on how stakeholder dynamics and institutional constraints affect the insolvency resolution process. It also analyses how factors such as delays, litigation, and non-cooperation influence the efficiency and effectiveness of CIRP. Keywords: applied empirical research, Corporate Insolvency Resolution Process (CIRP), Committee of Creditors (CoCs), operational creditors, suspended management
The present study empirically examines the combined impact of India’s Goods and Services Tax (GST) Council’s digital compliance tools and revenue buoyancy reforms post-GST implementation. India has introduced several rounds of digital compliance reforms since July 2017 when GST came into force, viz., Goods and Services Tax Network, electronic invoicing, e-way bills and automated matching of returns. Using the revenue buoyancy approach, with monthly tax revenues collected between 2017 and 2024, this study examines whether these digital reforms have improved taxpayer compliance, resulting in higher revenues compared to gross domestic product (GDP) growth. The study reveals that GST revenue buoyancy increased from 0.9 immediately following GST implementation to 1.3 at the completion stage of digital reforms. The findings suggest a rise in tax revenues exceeding GDP growth rates. However, considerable risks attend the adoption of digital compliance reforms.. In this regard, while acknowledging the utility of digital compliance reforms as a policy instrument, the study recommends that such measures must be carefully calibrated, keeping in view the potential hazards associated with the digital divide amongst smaller taxpayers. To mitigate the risks, India may adopt a dual-track compliance process combining manual and digital means of compliance until full digital inclusion can be ensured. The paper adds valuable insights to the taxation literature on emerging economies undertaking similar digital tax compliance reforms.
