Institute of Management Development and Research(IMDR)

Abstract
This research paper uncovers the knowledge of culinary tourism or gastronomy
tourism which is the exploration of food as a purpose of tourism. It tries to
portray the perception and satisfaction level of tourists towards culinary tourism or
food tourism in the state of Kerala. Spearman rank correlation, T-test, and ANOVA
were used as tools for data analysis. The study found that there is a difference in the
perception of male and female respondents about culinary tourism in Kerala. There
is also a difference in the satisfaction level of both males and females. It was also
found that there is no difference in the perception based on age. However, the
satisfaction level of tourists visiting culinary tourism destinations is different based
on their age. The data were collected from both primary as well as secondary
sources. A bibliometric review was done with the keyword 'gastronomy tourism',
to find out the most cited research author in this field. The study contributes to the
existing literature about the perception and satisfaction of tourists towards food
tourism in Kerala.
Keywords:- Culinary tourism, rural tourism, Gastronomy tourism, Food
tourism, Kerala Tourism, Tourism Development, Tourism.

Abstract
Leadership which induces a sense of involvement and empowerment is proven
to keep a satisfied workforce. This study picks out these two factors i.e.; Leadership
(L) and Involvement-Culture (IC) and analyses their impact on followers
Empowerment, specifically the Personal Empowerment (PE) dimension with an in-depth
view into predictors' impact on two constituent factors of PE, namely- Self-esteem
and Self-efficacy. Employees of cooperative societies in Kerala were opted
as samples for the study picking 210 employees from them. Studies on employees cum
members of the cooperative sector are low sought yet, which necessitated the topic as
they play an important role in building up the economy of a country. Results showed
that both predictor variables have a significant impact on the personal empowerment
dimension of employees in cooperative societies. However, an in-depth analysis
revealed that leadership have little control over the self-esteem aspect of employees
and involvement-culture does not distinctively promote
Keywords:- Leadership, Involvement-Culture, Self-esteem, Self-efficacy,
Personal Empowerment.

Abstract
Higher education institutions are essential in cultivating an entrepreneurial attitude,
which is essential for fostering entrepreneurship and starting new businesses. This
study looks into how Kerala, India's higher education students' entrepreneurial
mindsets are shaped by Innovation and Entrepreneurship Development Centers
(IEDCs). The purpose of the study is to evaluate how IEDC activities and programs
affect students' intentions, goals, and attitudes toward entrepreneurship. The study
uses a mixed-methods approach, collecting data using both quantitative and
qualitative techniques. Students who have taken part in IEDC programs are surveyed
and interviewed, and information from IEDC employees and program organizers
is also gathered. The results are intended to highlight best practices in program
design and delivery, offer insightful information about the efficacy of IEDC
initiatives, and provide guidance. This research has practical implications for higher
education institutions, IEDCs, and policymakers. It advances our understanding of
entrepreneurship education and provides direction for the creation of programs
that encourage students to develop entrepreneurial thinking.
Keywords:- IEDC, Entrepreneurial Mindset, Higher Education Students,
startups, employment.

Abstract
Agriculture is different from industry and plays a significant role in the economic
development of a nation. Agriculture is a vital activity that supports the survival of the human
race by providing the required nutrition and minerals through food grains. Planning
Commission's 'India Vision-2020' represents the pre-estimates that the employment in
agriculture will cut down to 40 per cent from the present level of 56 per cent during the coming
next two decades. The statistical reports about Kerala also supported the statement, by revealing
a declining drift towards agricultural activities. As a result of such a decline in agricultural
production, even the traders within the state need to gather poisoned agri products from the
nearby states. The Agricultural Commodity Wholesale Market (ACWM) is one of the latest updates
from various agencies sponsored by the Government of Kerala. The present study was
undertaken to evaluate the level of satisfaction of beneficiary farmers towards
various services offered by ACWM. For that 151 sample respondents were selected for the
collection of data. The study concluded that the farmers can avail of more prices by selling their
agricultural produce in the wholesale market, rather than in the local market. The present study
also disclosed that the beneficiary farmers registered in both urban and rural market regions in
ACWM in terms of their satisfaction level about various services of ACWM is found to be
significant.
Keywords:- Agricultural Commodity, Wholesale Market, Farmers, Market Authority, Market
Region, Agricultural Produce.

Abstract
The notion of "green," which has significantly transformed contemporary
marketing practices and is utilized globally, is regarded as an extreme phenomenon
in terms of consumers' efforts to maintain an environmentally conscious lifestyle
and has, in particular, influenced their purchasing patterns. The development and
promotion of products that minimize, eliminate, or even enhance the environmental
impact negatively is referred to as "green marketing." This practice is considered to
be an extension of "social responsibility." Due to the subject's significance and
contemporaneity, green marketing research consistently generates fruitful literature.
The primary objective of this research undertaking is to determine and analyze the
characteristics of scholarly articles concerning green marketing through the utilization
of bibliometric metrics. According to the study, the number of publications
concerning green marketing increases annually, with the United States having the greatest
volume of such publications.
Keywords:- Green Marketing, bibliometric analysis, scientific publication,
co-authorship, citation analysis.

Abstract
The Indian economy's largest and most significant sector is agriculture. The
government of India has always placed the greatest priority on improving the lives
of farmers. By offering various programs, the government plays a significant role
in achieving the desired results, benefits for farmers, and economic development.
The study evaluated farmers' awareness of and response to PM Kisan scheme in
Kerala with special reference to Kollam district. One hundred farmers in Kollam
district were chosen using the convince sample technique. The survey also aims to
ascertain the farmers' understanding, degree of satisfaction, opinions, and concerns
with regard to the PM Kisan scheme. This study came to the conclusion that all farmers
needed to be aware of the government's programs and that the government
needed to be more effective.
Keywords:- PM-Kisan, Agricultural Welfare, Direct Benefit Transfer, Farmer
Income Support, Rural Development, Government Initiatives.

Abstract
Supermarket billing software, or point-of-sale (POS) software, is a specialized
tool streamlining retail operations, specifically checkout and billing processes in
grocery stores. Its primary aim is to enhance efficiency, improve customer service,
and enable data-driven decisions in a constantly evolving retail landscape. This
software simplifies billing, aids in inventory management, and boosts overall
profitability. These solutions are tailored to cater to the nuances of the Indian market,
including seamless calculation and application of GST rates, ensuring compliance
with the country's intricate tax regulations through GST-compliant invoicing. Key
functionalities include barcode integration for swift checkout, reducing errors and
enhancing customer service. The software supports various digital payment methods,
including UPI and digital wallets, ensuring a convenient checkout experience
supermarket billing software is an indispensable tool for retailers in India, offering
a comprehensive suite of features customized to navigate the country's unique
regulatory environment and diverse customer base. Detailed studies examine multiple
software options available in India, delving into their specific features to aid businesses
in making informed choices aligned with their operational requirements.
Keywords:- Supermarkets, Billing, Software, GST, Digital payments, Security.

Abstract
This study investigates the efficacy of training programmes designed for
high school and higher secondary teachers in Kerala, aiming to empower teachers.
Through a comprehensive evaluation of learning outcomes, the research employs
a mixed-methods approach, incorporating surveys, interviews, and classroom
observations. The findings illuminate the impact of these initiatives on professional
development and teaching practices. The study's insights contribute to the ongoing
discourse on educational enhancement, providing valuable information for
policymakers and education stakeholders. Ultimately, this research seeks to foster
a deeper understanding of the transformative potential of training programmes
in empowering teachers and improving the overall quality of education in Kerala.
Keywords:- learning outcome, empowerment, training programmes,
professional development, high school and higher secondary teachers

Abstract
The rapid growth in ICT has entirely changed the lifestyle of people. Everything
we used to do manually in our day-to-day life has now become electronic, and that
means at present we can do anything with the assistance of the internet and modern
technology. In this modern era, the adoption of a digital payment system is one of the
most revolutionary things. We have an order of transformation from physical money
to plastic payment cards and internet banking and recently we guys are boosted
with e-wallet payments (Mathew Lawrence, 2019). E-wallets are application-based
programmes accessed with the help of smartphones or computers. Here we travel from a
physical bank window to a world of digital money and this study is
mainly focused on consumer acceptance, satisfaction and growth factors that motivate
them to adopt e-wallets.
Keywords:- Digital Money, E-wallets,

Abstract
The study explores the transformative impact of mobile commerce in the
context of Technology 4.0, focusing on its intricate relationship with accounting
practices. It reveals that mobile commerce not only streamlines financial transactions
but also revolutionizes record-keeping and reporting. The integration of mobile
commerce platforms with accounting systems enhances real-time data analysis,
facilitating improved financial decision-making. Emphasizing the importance of
cyber security, the research highlights the evolving role of accountants in the digital
age, requiring a blend of financial expertise and technological proficiency. The study
concludes by underscoring the pivotal role of mobile commerce in shaping the
future of accounting, offering guidance for businesses to leverage digital benefits
while managing associated risks in the ever-evolving Technology 4.0 landscape.
Keywords:- Mobile Commerce, Digital Accounting, Technology, E-commerce,
Accounting practice.

Abstract
Digital Payments is the transfer of money between the two Bank Accounts or
Mobile Wallets in Digitalised form. There is no involvement in physical cash
transactions. The Bank Account, internet connection, laptop and smartphone are
the basic requirements for starting a digital transaction. The study mainly aims to
assess the growth rate of digital payments over the last decade and the impact on
Indian economy. For evaluating the economic growth of the country, the Gross domestic
ratio is taken as the measure. For measuring Real Time Gross Settlement (RTGS),
Clearing Corporation of India Limited (CCIL), Unified Payment Instruments (UPI)
and digital payment. The study finds that digital payments for business, family, and
personal needs have increased at a giga rate in India over the last five years in India.
The Gross Domestic Product (GDP) in India amounted to 3176.30 billion US
dollars in 2021, according to official reports from the World Bank. The GDP value
of India represents 1.42 per cent of the world economy.
Keywords:- Gross Domestic Product, Clearing Corporation of India Limited,
Unified Payment Instruments, Digital Payments.

Abstract
This article explores psychological contracts, delving into definitions, types,
antecedents of breaches, and their impact on employee behaviour. Starting with
Argyris' 1960 concept, navigates through seminal works by Rousseau, Tomkins,
Shepard, Guest, Conway, Briner, and others, provide diverse perspectives on this
implicit agreement. Emphasizing complexity and subjective dynamics, the analysis
differentiates psychological from legal contracts, highlighting tangible and intangible
elements' interplay. Categorizing contracts into Transactional, Relational, Traditional,
Transitional, and Balanced, it elucidates their distinct features. Antecedents of breaches,
influenced by organizational changes, are explored, with factors like insufficient HR
practices and peer comparisons analyzed. The article concludes by underlining the
pervasive nature of breaches, offering insights into mitigation through effective
HR practices, organizational support, and transparent communication, stressing the
importance of preserving the employment relationship for future research.
Keywords:- Psychological Contract, Breach, Violation, Employment Contract,
Balanced Contracts.

Abstract
MSMEs are the backbone of the Indian economy and have been
disproportionately affected by the COVID-19 pandemic. The Indian government
has introduced several tax reforms in recent years to support MSMEs. The
government has reduced the GST rates for a number of goods and services that
MSMEs are commonly used. This paper provides an overview of the key tax changes
that have been announced for MSMEs in the post-COVID era. It also covers the
key tax accounting considerations that MSMEs need to be aware of in order to
take advantage of these changes. It also discusses the new income tax rates for
MSMEs and the revised GST rates. In addition to the new tax rates, the government
has also introduced a number of other tax benefits for MSMEs. These benefits
include increased depreciation rates, tax deductions for start-ups, and tax breaks
for research and development. The paper concludes by discussing India's tax policy
outlook in the post-COVID era. The government is committed to supporting
MSMEs, and it is likely that further tax reforms will be introduced in the coming
years.
Keywords:- MSMEs, Tax accounting, COVID-19, Digital transformation, GST,
Post-Covid

Abstract
Nowadays, creating and developing learning organisational culture is becoming
a main subject in the strategic plans of various organizations. Though the concept
of learning organizations is familiar in the business world, its scope is not yet identified
in the non-profit sector. This quantitative study using a survey research design tries to
understand the level of understanding of learning organizational practices in nonprofit
organizations. The study focused on six NGOs involving 34 respondents
including NGO Managers and Professional staff. The survey found that learning
organization and its dimensions are not fully practised in most NGOs. The
understanding of the Learning Organization concept is varied among Management
leaders and professional staff. The findings suggest that there should be an urge
among NGO management to practise learning in their respective NGOs to promote
individual learning and to make the organization learn how to learn together.
Keywords:- Learning Organization, NGO Management, NGO leaders,
non-profit organizations, Strategic Plan.

Abstract
Banks must contend with a wide range of online security concerns as digital
transactions take place commonly. It is very dangerous for banks and other financial
institutions. Cyber crimes are always more innovative and invent new ideas to
make threats in the digital world. They take advantage by weakening the banking
system in order to steal confidential information from customers. This study focuses
on the content analysis of frauds taking place in the online banking system, reporting
the frauds to RBI, how the fraud cases are being closed and how RBI cautions against
frauds. The Reserve Bank of India (RBI), realizing how important it is to protect
the financial industry, has put strict regulations in place to improve online security
for banks.
Keywords:- Online Banking, Cyber Frauds, Cyber Threats, Block Chain
Technology, Financial irregularity.