The success of the company is highly dependent on its financial health. A business cannot thrive in a cut-throat environment without consistent financial health. Various types of ratios like profitability, liquidity and solvency and various Models have been used for ascertaining the financial health of the companies. Altman Z Score Model is one of the most popular model, which is used for this purpose in this study. The main objective of this study is to classify the selected twenty five companies according to their distress level using Discriminant analysis based on Altman Z Score Model for the period of ten years (2008-09 to 2017-18). Descriptive and Causal research designs have been used for this purpose. It has been found that Retained Earnings to Total Assets and EBIT to Total Assets are the most important determinants in discriminating the selected companies within the three categories of possible Non-Distress Zone Companies, possible Grey Zone companies and possible Distress zone companies and according to both the selected techniques, Vijay Textiles Ltd. is classified in Possible Distress Zone. Thus, this company should reduce its long term debt and give more weightage to Equity to overcome this situation.

A deliberate misstatement of material facts by management in the books of accounts of the companies with a view to deceive investors, creditors and other stakeholders is known as Financial Statements Fraud. Some of the common techniques for financial statement fraud include overstatement of assets, sales and profits while understatement of liabilities, expenses or losses. Due to such kind of falsification, sometimes the elements of financial statements do not represent the true picture of the companies. The main objective of this study is to identify the probabilities of financial statement fraud and the determinants discriminating the selected automobile companies between possible fraud and possible non-fraud companies for the period of ten years (2008-09 to 2017-18) using the Beneish Model and Discriminant Analysis. The findings of the study indicate a 40% chance of Bajaj Auto Ltd. being possibly fraudulent for the selected time periods. This study reveals that Total Accruals to Total Assets Index and Day’s Sales Receivable Index are the most important determinants for discriminating the selected automobile companies between possible fraud and possible non-fraud companies.

The downfall of banks and financial institutions and the freezing of capital markets during the global financial crisis of 2007–2009 had a significant influence on the actual economy across the world. This crisis has made it apparent how crucial stability risk is and has emphasized the significance of performance evaluation. For the policy formulation and framing of strategies, it is essential to identify the sound and weaker aspects of the banks. Various ratios based models have been developed for the analyses of the banking sector, which helps in identification of strength and weakness of the banks. This study makes use of the CAMEL Model to analyze the different aspects of performance and soundness as well as the impact of the CAMEL ratios contributing to the efficiency of the selected public and private sector banks for the period of 17 years from 2005-2006 to 2021-2022. Based on the composite rating of the CAMEL Models, It has been found that HDFC bank Ltd. shows excellent performance. The study concluded that In order to be more efficient, selected public sector banks should concentrate on the value of NPAs and Liquidity and at the same time, these banks should pay attention to the Earnings Quality but not by compromising the efficiency of earnings while the selected Private sector banks should take proper steps to improve the operating profit, net profit, total interest income and net interest margin for becoming more efficient.

AbstractNew shopping approaches that offer significant advantages over traditional online shopping can aid in the administration of business websites and e-commerce systems. This paper is a dense summary of the most significant components of alternative innovation based on AR partnerships that minimize the use of physical product contact. Online shopping has grown in popularity over time. AR may be the most essential factor in enhancing online purchases. The development of new AR technology can be advantageous if it can mimic the advantages that have enabled web-based shopping the most favoured shopping source in recent times. This paper focuses on the idea anxd core concepts of AR technology, the implementation of augmented reality in e-commerce, statistics of augmented reality in e-commerce, benefits, and applications of augmented reality in e-commerce, and many other topics.KeywordsAugmented realityE-commerceOnline shopping

The advent of technology has opened up a new vista of Gamification in higher education, especially English as second language acquisition. Games and their elements have increased the engagement, motivation and autonomy of the learners. Due to the Covid-19 pandemic, there has been a 360-degree change in online education. Unfortunately, the existing infrastructure, course content, and delivery failed to engage the learners during the online sessions to some extent. One of the reasons why online education in the present scenario failed to engage the online delivery is that the teachers and the taught were not connected, and even if it happened, the ratio was next to nil. The researcher has tried to bring in Gamification or game-based learning in online education while teaching first-year engineering students English as a second language. Plotagon mobile application has been used to incite the learners for English as second language acquisition. The learners were found engaged and excited in using this mobile application as they could create the animated conversations independently.

Education becomes basic necessity of learning. When learners start their education with the different resources, the authority of the content and trustworthiness become less if learners do not know about the authentic resources. Research scholars highly used the research paper of peer-reviewed and UGC care-list journals. The study aimed to know the level of information literacy towards open education resources among research scholar of Open University. The population for the study consisted of the research scholar drawn from the four schools of the Dr. Babasaheb Ambedkar Open University, i.e., School of Humanities and Social Science, School of Commerce, School of Computer Science, and School of education. Questionnaires were sent in google form to the researchers, out of that 35(87.5%) respondents fill their responses properly. The findings revealed that major respondents agreed on the lack of awareness of the existing OER, faculty, friends, colleges, social media, and librarians play a vital role to promote or create awareness of OER and useful for learning and updating knowledge in covid-19. Swayam, Moocs, and Epg-Pathshala are mostly used by researchers for accessing the academic video. To creates awareness university needs to organize orientation programs, information literacy programs, workshops, OER training, and development programs.

Digital Information Literacy (DIL) is the process of teaching and learning about technology and the use of technology. It is the ability to use information and communication technologies to find, evaluate, create, and communicate information, requiring both cognitive and technical skills. The ability to understand and use information in multiple formats from a wide range of sources when it is presented via computers. This paper intended to explore the digital information literacy skill among users for women students in higher education. The data were retrieved from the present study selects the descriptive survey method and sampling of population 175 female students in Gujarat University Library. There are 175 questionnaires were distributed, 154 questionnaires were collected back. Datahave been analyzed with simple analysis. The study found that Gujarat University library have good environment with Wi-Fi and providing well equipped laboratory and library. The majority of the female students are using database and other electronic resources for their research workand studies. The women’s students have excellent knowledge of ICT and Information Literacy skills.

Literature search is the crucial stage for the research. The aim of the study was effectively search literature from the useful resources by research scholars in this pandemic situation of COVID-19. This study was based on survey methods. The study was analyzed the search strategy, store and record searchable information in various reference management tools. The study found that the majority of the scholars were using Google search engine and using online database that was Google scholar for searching their literature during this situation, scholars have used proximity search and used Zotero reference management tool for store and record their searchable information. This study is useful for the research scholars, LIS students and LIS professional.

The emergence of the novel coronavirus Covid-19 has quickly spread information, misinformation, and fake news across the world. Health literacy contributes to sharing information and responsibilities between health care providers and users, and understanding health communication through sharing. The present research assesses the level of health information literacy among undergraduates and postgraduates distance learners of library and information science in Dr. Babasaheb Ambedkar Open University. The questionnaire was designed using the Likert method, and constrained in four sections i.e., Information Searching, Information reliability, Information Sharing and Dissemination in social media, and Information and Health Information Literacy Level. The researcher used Statistical Package for Social Science (SPSS) 28 to analyze the questionnaire using descriptive analyses. The study finds relation of Library Professionals Age Group and Information Literacy Skill; p-value tested for two variables i.e., information literacy skills and age group, p-value tested for two variables i.e., information literacy skills and age group, the value of p< 0.05 is shown that there is the relationship between library professionals age group and their information literacy skill and alternative hypothesis accepted. Another relation of Library Professional’s Gender and Health information literacy; the value of p< 0.05, shows that the null hypothesis is rejected and there is a relationship between library professionals’ Gender group and their health information skills. Both the research hypotheses are alternative accepted. The result showed a low level of information literacy skill and health information literacy in distance learners of library and information science stream, university-organization and libraries needs to increase the information literacy programs and orientation to aware the distance learners for searching information social media platforms, which develop the skill of searching, assessing, dissemination and sharing information with effectively.