Ushus Journal of Business Management

Editorial Note

Kumar Chandar S — 2025-04-22

Exploring Consumer Perspectives on Goods and Services Tax (GST) Implementation in Bangalore South: A Comparative Analysis

Suraj Sahoo J. — 2025-04-21

The study aims to explore the effects of GST in Bangalore South by examining consumer insights regarding the changes brought by the tax reform. From a comparative perspective, the study assesses how GST affects consumer perception, economic activities, and tax systems, referencing international contexts. Research indicates that consumer awareness of GST varies, as do their attitudes, purchase preferences, and cultural influences. The findings confirm three key hypotheses: (1) GST significantly altered consumer spending patterns (χ²=31.92, p<0.001), leading to shifts in expenditure across essential and luxury goods; (2) GST failed to improve tax transparency as expected (z=-2.16, p=0.03), with 62.3% of respondents stating that tax disclosures remain unclear; and (3) cultural traditions (37.5%) and legal frameworks (54.8%) critically shape cross-country perceptual differences, impacting GST acceptance. The paper recommends extensive educational programs and stakeholder engagement initiatives to enhance GST awareness and application. Additionally, it highlights research opportunities such as assessing GST’s long-term sectoral impacts, cultural influences on consumer perception, regional disparities in implementation, and the role of technology in taxation. Ultimately, this study expands knowledge on GST’s complex roles and supports informed policy decisions in taxation and economic development.

Tech-Driven Solutions for Enhancing Work-Life Balance and Wellbeing among C-Suite Women

Divya Chowdaiah — 2025-04-21

Technology integration into professional environments has revolutionized how work-life balance and overall well-being are managed, particularly for women in C-Suite positions. This study comprehensively examines how tech-driven practices and solutions influence female executives' well-being, productivity, and work-life balance. Smart PLS 4 software was employed to analyze the intricate relationships between Technology, Well-being, and Work-life Balance using a quantitative methodology. The results revealed a significant positive correlation between technology adoption and improvements in well-being and work-life balance, with well-being as a key factor in enhancing work-life equilibrium. The constructs demonstrated strong reliability and validity, and low multicollinearity ensured that each element was accurately measured. The findings emphasize the pivotal role of technology in reducing job-family conflicts, increasing job satisfaction, enhancing career longevity, and fostering personal fulfillment. This study reinforces the importance of implementing technology-driven solutions to support women's professional success and personal well-being in executive roles, suggesting that these innovations are integral to fostering more equitable and sustainable leadership environments.

Naked Resignation: A Professional Risk-Taking

Divya Prabha — 2025-04-21

Naked resignation is resigning from the job without any backup or job lined up. The present study looks at why individuals resign from their jobs without any backup plan. The study aims to explore reasons, outcomes, challenges, and available support systems for naked resignation. The study utilizes qualitative research methods and incorporates interviews to understand the experience of naked resignation. The snowball sampling method was used to select the participants for the study. The thematic analysis was used to analyze the information obtained through participant interviews. The findings show that job-related factors such as job stress, toxic work culture, and workload are leading reasons for quitting the job without a backup plan. Similarly, the outcomes are feelings of relief with uncertainty and anxiety about the future. The resignation leads to better physical and mental well-being in individuals.

Understanding the influence of workplace ostracism on employee voice behaviour: The moderating role of psychological capital

Aashikaa Srinivasan — 2025-04-21

Human evolution has led to detection of social exclusion cues and tendency to stay in the presence of other’s company. This study explores the influence of workplace ostracism on employee voice behaviour, and the moderating role of psychological capital, in the Indian context. In existing literature, Workplace ostracism, the isolation that certain employees experience has been found to have significant negative effects on individual and organizational outcomes like promotive and prohibitive voice behaviour, with paucity of research in the Indian context. The sample consists of (n=144) Indian employees. Spearman’s correlation between Workplace Ostracism and Employee Voice Behaviour was found to be “Very Low negative” correlation and statistically significant (r = -.160, p < .05). The findings aim to contribute in understanding potential impact of workplace ostracism and how training employees in factors of resilience, hope, self-efficacy, and optimism can help mitigate negative effects of ostracism. The insights can help organizations develop policies and interventions to address workplace ostracism and foster a more inclusive and empowered workforce.

A Study on Green Initiatives and their influence on Employee Well being

Ananya Lakshmi — 2025-04-21

The Green Initiatives adopted by the Organisation are Growing over the past years. The main aim of this study is to create awareness among individuals about green workspace and its benefits. I have collected the employee level data from Karnataka State in order to examine employee participation in eco-initiatives as well the organisation’s step towards it. The Study was conducted to know the effectiveness of green initiatives implemented and encouraged in work environment. The findings suggest that connection towards nature will lead to organisational commitment. Sustainability is a major component to boost productivity. Green Initiatives must be adapted and incorporated in Organisation. As per many researchers, the result of this effect is that today more organisations are voluntarily ready to operate in green initiatives way as they understand the importance of business practices to the society and the environment. This research paper tells the issues associated regarding awareness, importance and adaptation of eco-friendly initiatives in work place.