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83 items

  1. Impact of GST on Online Sellers and Marketplace Platforms

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

    TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

  2. Eco-Friendly and Energy-Efficient Computing

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

    The concept of green and energy-efficient computing has become an essential strategy for tackling the environmental and economic issues that arise from the rapid expansion of information technology. The growing reliance on computers, data…

  3. A Study on Students’ Attitude and Perceptions Towards the Ethical Use of Artificial Intelligence Tools in Higher Education With Special Reference to UG Commerce Students in Pollachi Taluk

    Gomathi Devi, P.

    2026Journal ArticleJournal ArticlesOpen access

    Artificial Intelligence (AI) tools have become an important part of higher education by supporting students in academic activities such as assignments, research, content writing, and exam preparation. This study aims to examine the attitudes…

  4. Eco-Friendly and Energy-Efficient Computing for Sustainable Development

    Gomathi Devi, P.

    2026Book ChapterBook ChaptersOpen access

    The concept of green and energy-efficient computing has become an essential strategy for tackling the environmental and economic issues that arise from the rapid expansion of information technology. The growing reliance on computers, data…

  5. Impact of GST on Online Sellers and Marketplace Platforms

    Gomathi Devi, P.

    2026Book ChapterBook ChaptersOpen access

    TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

  6. Impact of GST on Online Sellers and Marketplace Platforms

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

    TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

  7. Substantially Reducing Waste Generation Through Prevention, Reduction, Recycling and Reuse

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

    Rapid industrialization, urbanization, and changing consumption patterns have led to a dramatic increase in waste generation across the globe. From household garbage and food waste to industrial by-products, plastic pollution and electronic waste, the…

  8. A study on Students Attitude and Perceptions towards the Ethical Use of AI

    Gomathi Devi, P.

    2026Journal ArticleJournal ArticlesOpen access

    Artificial Intelligence (AI) tools have become an important part of higher education by supporting students in academic activities such as assignments, research, content writing, and exam preparation. This study aims to examine the attitudes…

  9. AI ana the Changing role of Teachers in Higher Education

    Gomathi Devi, P.

    2026Journal ArticleJournal ArticlesOpen access

    Artificial Intelligence (AI) is increasingly transforming higher education by changing the way teaching, learning, assessment, research, and academic administration are carried out. AI-powered applications such as generative AI, intelligent tutoring systems, automated assessment tools,…

  10. A Study on Students satisfaction towards the ethical use of AI tools among College students

    Gomathi Devi, P.

    2026Book ChapterBook ChaptersOpen access

    Artificial Intelligence (AI) tools have become an important part of higher education by supporting students in learning, research, assignments, and academic activities. The ethical use of these tools is essential to maintain academic integrity,…

  11. Ethical Challenges in the use of AI among College Students

    Gomathi Devi, P.

    2026Journal ArticleJournal ArticlesOpen access

    Artificial Intelligence (AI) tools have become an integral part of higher education by supporting students in learning, research, assignments, and academic activities. However, the increasing use of AI tools has also raised several ethical…

  12. Impact of GST on Online sellers

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

  13. Eco-Friendly and Energy-Efficient Computing

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

    The concept of green and energy-efficient computing has become an essential strategy for tackling the environmental and economic issues that arise from the rapid expansion of information technology. The growing reliance on computers, data…

  14. A Study on Students’ Attitude and Perceptions Towards the Ethical Use of Artificial Intelligence Tools in Higher Education With Special Reference to UG Commerce Students in Pollachi Taluk

    Gomathi Devi, P.

    2026Journal ArticleJournal ArticlesOpen access

    Artificial Intelligence (AI) tools have become an important part of higher education by supporting students in academic activities such as assignments, research, content writing, and exam preparation. This study aims to examine the attitudes…

  15. Eco-Friendly and Energy-Efficient Computing for Sustainable Development

    Gomathi Devi, P.

    2026Book ChapterBook ChaptersOpen access

    The concept of green and energy-efficient computing has become an essential strategy for tackling the environmental and economic issues that arise from the rapid expansion of information technology. The growing reliance on computers, data…

  16. Impact of GST on Online Sellers and Marketplace Platforms

    Gomathi Devi, P.

    2026Book ChapterBook ChaptersOpen access

    TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

  17. Impact of GST on Online Sellers and Marketplace Platforms

    Gomathi Devi, P.

    2026Conference PaperConference PapersOpen access

    TheimplementationoftheGoodsandServicesTax(GST)hasprofoundlytransformed the operationsofonlinemarketplacesinIndia.Thesedigitalplatformsfacilitateinteractions betweenbuyersandsellersfortheexchangeofgoodsandservicesovertheinternet,withnotable examplesincludingAmazon,Flipkart,andMeesho.TheintroductionofGSTestablisheda uniform indirecttaxsystemthatreplacedamyriadoftaxes,includingVAT,servicetax,and exciseduty,therebystreamliningthetaxationprocessfore-commerceenterprises.TheGST frameworkmandatesregistrationfore-commercesellersandincorporatestheTaxCollectedat Source(TCS)mechanismfore-commerceoperators.Theseinitiativesenhancetaxcompliance, promote transparencyinonlinetransactions,andfacilitateimprovedoversightofdigitalbusiness activities.Insummary,GSThassignificantlycontributedtotheregulationofonline marketplaceswhilefosteringthegrowthofIndia'sdigitaleconomy.

  18. The Gita for Navigating Life Challenges

    Gomathi Devi, P.

    2025Book ChapterBook ChaptersOpen access

    The Bhagavad Gita, an eternal spiritual manual, continues to inspire millions with its profound insights into how to live a purposeful life. Its teachings transcend time, offering solutions to the modern world challenges we…

  19. India and Malaysia: Cultural and Educational Exchange

    Gomathi Devi, P.

    2025Book ChapterBook ChaptersOpen access

    India and Malaysia have enjoyed a dynamic and multifaceted relationship that is deeply rooted in shared historical, cultural, and civilization connections. Among the various pillars of bilateral cooperation, cultural and educational exchanges occupy a…

  20. AI in Risk Management and Fraud Detection

    Gomathi Devi, P.

    2025Book ChapterBook ChaptersOpen access

    Artificial Intelligence (AI) is transforming the way organizations identify, assess, and mitigate risks, while also revolutionizing fraud detection. Traditional risk management models often struggle with the speed, scale, and complexity of modern threats. AI,…

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