The integration of artificial intelligence (AI) into human resource management (HRM) represents a major transformation in how organizations manage their workforce, while intrapreneurial behavior has become a key source of innovation and competitive advantage. This study develops a conceptual framework on the relationship between AI-enabled HRM practices and intrapreneurial behavior informed by a selective review of existing empirical literature across diverse industries and geographical contexts, drawing on quantitative, qualitative, and mixed-method studies. Grounded in Self-Determination Theory, the proposed framework suggests that AI-enabled HRM practices foster intrapreneurial behavior through four key psychological mechanisms: employee autonomy, psychological safety, self-efficacy, and employee exploration. These mechanisms enable employees to generate innovative ideas, recognize opportunities, take initiative, engage in calculated risk-taking, and develop networks that support intrapreneurial activities. The framework further proposes that organizational culture and firm size shape the strength of these relationships by influencing the extent to which AI-enabled HRM practices can be effectively translated into innovative employee behaviors. The framework also recognizes the dual nature of AI implementation, which can enhance employee capabilities while also raising concerns such as job insecurity. Overall, this study integrates fragmented literature into a unified, literature grounded framework and provides directions for future research and managerial practice in AI-enabled HRM and intrapreneurship
Scheduled Commercial Banks (SCBs) are banks listed in the Second Schedule of the Reserve Bank of India Act, 1934. These banks are authorized to carry out commercial banking activities and are eligible to avail facilities from the central bank, including refinancing and liquidity support. NPA is defined as a credit facility in respect of which the interest and/or installment of principal has remained ‘past due’ for a specified period of time. In simple terms, an asset is tagged as non- performing when it ceases to generate income for the lender. NPA is used by financial institutions that refer to loans that are in jeopardy of default. Once the borrower has failed to make interest or principle payments for 90 days the loan is considered to be a non-performing asset.
Social media’s explosive growth has drastically changed how customers engage with brands and make decisions about what to buy. Social commerce, which integrates social networking features with online shopping functionalities, has emerged as a powerful driver of consumer behaviour. By enabling social interaction, information sharing, and peer influence within the purchasing environment, social commerce alters traditional consumer decision-making processes. This paper examines the rise of social commerce and how it is impacting and reshaping the e-commerce and have influence on consumer behaviour by synthesizing existing literature and theoretical perspectives. Key factors such as, trust, social support, reviews, recommendations, and impulsive buying behaviour, influencer marketing are analyzed to understand their impact on consumer buying behaviour. The study provides insights for practitioners and researchers who seek to understand and use social commerce in the digital marketplace.
This study proposes a neuro-information economics framework that integrates information economics and neuromarketing perspectives to explain consumer decision-making in digital marketplaces. While information credibility and accessibility have long been recognized as key determinants of purchasing behaviour, existing models provide limited insight into the role of subconscious emotional processes in shaping consumer responses to information. Addressing this gap, the study examines how emotional engagement mediates the relationship between information credibility and consumer outcomes, including perceived product quality, trust, purchase intention, and loyalty. Drawing on survey data collected from urban consumers in Chennai, India, the research employs Structural Equation Modelling (SEM) to test the proposed conceptual framework. The findings reveal that emotionally engaging information cues—such as influencer endorsements, packaging design elements, and verified online reviews—significantly strengthen the positive effects of information credibility on consumer trust and purchase intentions. Emotional engagement further enhances customer loyalty by reinforcing favourable perceptions of product quality and brand reliability. The study contributes to consumer behaviour theory by introducing an interdisciplinary framework that bridges economic and neurological approaches to decision-making. The findings offer practical implications for marketers and digital platform managers seeking to design communication strategies that simultaneously enhance information credibility and emotional resonance. By demonstrating the interaction between cognitive evaluation and affective response, the research advances the emerging field of neuro-information economics and provides a foundation for future investigations into digitally mediated consumer behaviour.
Tax revenue plays a crucial role in ensuring fiscal sustainability and supporting economic development by financing public expenditure and government welfare programmes. The responsiveness of tax revenue to economic growth is commonly measured through tax buoyancy and tax elasticity, which provide insights into the efficiency and productivity of a country’s tax system. This study empirically examines the tax buoyancy and tax elasticity of central government taxes in India using annual secondary time-series data for the period 1991–92 to 2024–25. Secondary data were collected from the Union Budget Documents, Ministry of Finance, and Reserve Bank of India (RBI), Controller General of Accounts (CGA), National Statistical Office (NSO), and the RBI Database on Indian Economy (DBIE). The study employs descriptive statistics, growth trend analysis, log-linear regression models, and correlation analysis to estimate tax buoyancy, tax elasticity, and the relationship between Gross Domestic Product (GDP) and central government tax revenue. The findings reveal a steady growth in central government tax revenues during the study period. The estimated tax buoyancy coefficient exceeds unity, indicating that tax revenue has increased more than proportionately with economic growth, whereas the tax elasticity coefficient remains below unity, suggesting that the inherent responsiveness of the tax system is relatively lower after adjusting for discretionary tax policy measures. Furthermore, a strong positive relationship is observed between GDP and central government tax revenue. The study concludes that although recent tax reforms have improved revenue mobilisation, further policy measures aimed at broadening the tax base, strengthening tax compliance, and enhancing administrative efficiency are essential to improve the automatic responsiveness of the tax system and ensure long-term fiscal sustainability.
