IOSR-JBM   Volume-28 ~ Issue-7 ~ July 2026

Abstract: This study examines the role of digital leadership in promoting employees’ innovative work behavior in the context of the increasing adoption of artificial intelligence (AI) within organizations. Drawing on a review of the relevant literature and theoretical analysis, the paper proposes a research model to clarify the mechanism through which digital leadership influences employees’ innovative behavior. In this model, AI readiness is conceptualized...

Keywords: digital leadership; artificial intelligence; AI readiness; employees’ innovative work behavior; psychological safety.

[1]. Brougham, D., & Haar, J. (2018). Smart Technology, Artificial Intelligence, Robotics, And Algorithms: Employees’ Perceptions Of Our Future Workplace. Journal Of Management & Organization, 24(2), 239–257.
[2]. Cortellazzo, L., Bruni, E., & Zampieri, R. (2019). The Role Of Leadership In A Digitalized World: A Review. Frontiers In Psychology, 10, Article 1938.
[3]. Davenport, T. H., & Ronanki, R. (2018). Artificial Intelligence For The Real World. Harvard Business Review, 96(1), 108–116.
[4]. De Jong, J., & Den Hartog, D. (2010). Measuring Innovative Work Behaviour. Creativity And Innovation Management, 19(1), 23–36.
[5]. Edmondson, A. (1999). Psychological Safety And Learning Behavior In Work Teams. Administrative Science Quarterly, 44(2), 350–383..

Abstract: This paper presents a specialized linear programming approach to solve fuzzy assignment problem with the help of yager’s ranking and membership function. As we know traditional models assume precise cost or time parameters, real world scenarios often involved inherent ambiguity and imprecise data. To address this, we employ membership function to transform fuzzy parameters into crisp numerical values effectively reducing uncertainty in the assignment matrix. The resulting deterministic model solved using LP techniques. Comparative analysis demonstrates that the...

Keywords: Assignment problem, Linear programming, Hungarian method.

[1]. Khanna, S., Dholakia, T., Prakash, S., Gupta, S., & Jain, U. (2021). Application Of The Hungarian Assignment Method In The Aviation Industry. International Journal Of Innovative, Science,6(10),300-305.
Https://Ijisrt.Com/Assets/Upload/Files/IJISRT21OCT220.Pdf
[2]. Akpan, N. P., & Abraham, U. P. (2016). A Critique Of The Hungarian Method Of Solving Assignment Problem To The Alternate Method Of Assignment Problem By Mansi. International Journal Of Sciences: Basic And Applied Research, 29(1), 43–56.
Https://Www.Researchgate.Net
[3]. Schäfer, F., Walther, M., Hübner, A., & Kuhn, H. (2019). Operational Patient-Bed Assignment Problem In Large Hospital Settings Including Overflow And Uncertainty Management. Flexible Services And Manufacturing Journal, 31, 1012-1041.
Https://Doi.Org/10.1007/S10696-018-9331-0
[4]. Limbong, T., Simarmata, J., Fauzi, A., Siagian, P., Tarigan, P., Katolik, U., & Medan, D. (2018). Optimization Of Employee Assignment In Content Management System Making With Hungarian Method. Proceedings Of The Joint Workshop Ko2pi And The 1st International Conference On Advance And Scientific Innovation (Pp. 84-91). EAI.
Https://Doi.Org/10.4108/Eai.23-4-2018.2277594

Abstract: Small and medium Enterprises are vital for economic growth especially in the developing countries. However, empirical evidence shows that most of these enterprises fail due to poor/lack of access to finance. Access to venture capital by the small and medium enterprises could be a plausible alternative but unfortunately research has pointed out that majority of the enterprises do not access venture capital financing, which is considered an important option for small and medium enterprises trying to grow. This study sought to investigate the effect of venture capital ..

Keywords: Venture capital, risk measures, access financing, SMEs, Nairobi county, Kenya..

[1]. Abdullah, M. A., Khadijah, S., & Manan, A. (2010). Adequacy Of Financial Facilities For Small-Medium Businesses: Empirical Findings From Malaysia. International Review Of Business Research Papers, 6(4), 535–548.
[2]. Abdulsaleh, A. M., & Worthington, A. C. (2013). Small And Medium-Sized Enterprises Financing: A Review Of Literature. International Journal Of Business And Management, 8(14), 36.
[3]. Ahwireng-Obeng, F., & Mwebi, J. (2012). An Inquiry Into The Venture Capitalists’ Investment Criteria For Smes In Developing Countries: A South African Study. In 57th ICSB Conference (Pp. 1–59). Wellington, New Zealand: University Of The Witwatersrand (Wits) Business School.
[4]. Ayyagari, M., Demirguc-Kunt, A., & Maksimovic, V. (2011). Small Vs. Young Firms Across The World: Contribution To Employment, Job Creation, And Growth. The World Bank.
[5]. Andersen, K. V., Elliot, S., Swatman, P. M., Trauth, E. M., &Bjørn-Andersen, N. (Eds.).

Abstract: This research article examines the transformative impact of India's GST 2.0 reform (effective September 22, 2025) on consumer welfare and affordability within the Fast-Moving Consumer Goods (FMCG) sector, with particular emphasis on comparative pricing dynamics between urban and rural markets. GST 2.0 rationalized India's indirect tax structure by consolidating multiple slabs (0%, 5%, 12%, 18%, 28%) into three primary rates: 5% for essential goods, 18% for standard goods, and 40% for luxury and sin goods. Using secondary data from policy documents, industry reports....

[1]. Bathula, B. (2018). GST And The Indian FMCG Sector.
[2]. Deloitte India. (2021). GST And Its Impact On The Indian FMCG Sector. Deloitte Publications.
[3]. Economic Times, The. (2024). Selected FMCG GST Rate Changes And Market Coverage.
[4]. EY India. (2025). GST Rate Rationalisation 2025: Implications For Key Sectors. Ernst & Young.
[5]. Government Of India. (2025). GST Council Report: Rate Rationalisation And Structural Reforms. Ministry Of Finance

Abstract: Non-Governmental Organizations (NGOs) serve a pivotal function in ensuring the well-being of the people they serve, which is mostly the underserved populations. The main aim of NGOs is to create a favorable balance between people while upholding the value of humanity and equity. Despite this critical role, most NGOs, especially those found in rural settlements such as Kiriyaga County are struggling with financial sustainability. In this regard, a good number of these entities are in the verge of closure, with some of them being unable to effectively meet .....

Keywords: Financial Reporting, Financial Performance, NGO

[1]. Abiddin, N. Z., Ibrahim, I., & Abdul Aziz, S. A. (2022). Non-Governmental Organisations (Ngos) And Their Part Towards Sustainable Community Development. Sustainability, 14(8), 4386.
[2]. Ahmed, F., Kousar, S., Pervaiz, A., & Shabbir, A. (2022). Do Institutional Quality And Financial Development Affect Sustainable Economic Growth? Evidence From South Asian Countries. Borsa Istanbul Review, 22(1), 189-196.
[3]. Amagtome, A. H., & Alnajjar, F. A. (2020). Integration Of Financial Reporting System And Financial Sustainability Of Nonprofit Organizations: Evidence From Iraq. International Journal Of Business & Management Science, 10(1).
[4]. Arner, D. W., Buckley, R. P., Zetzsche, D. A., & Veidt, R. (2020). Sustainability, Fintech And Financial Inclusion. European Business Organization Law Review, 21, 7-35.
[5]. Aureli, S., Del Baldo, M., Lombardi, R., & Nappo, F. (2020). Nonfinancial Reporting Regulation And Challenges In Sustainability Disclosure And Corporate Governance Practices. Business Strategy And The Environment, 29(6), 2392-2403