ASJSR — American Scholarly Journal for Scientific Research

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accrual accounting, operating cash…

Reported Profit and Operating Cash Flow at Infosys: A Three-Year Case Study- Financial Years 2023–24 to 2025–26

This paper examines why reported profit and operating cash flow differed at Infosys during FY2023–24, FY2024–25 and FY2025–26. It uses secondary data from audited consolidated financial statements prepared under Indian Accounting Standards. The analysis compares profit after tax with net …

Dhruv Chadha · Nov 9, 2026 Download ↓

M-Pesa; financial inclusion; mobil…

Banking Beyond Bank Branches A Case Study of M-Pesa and Financial Inclusion in Kenya

M-Pesa demonstrates how financial services can reach households through mobile phones and local agents. This case study examines its contribution to financial inclusion in Kenya, distinguishing the expansion of payment access from improvements in financial wellbeing. It uses secondary evidence …

Dhruv Chadha · Nov 7, 2026 Download ↓

local government, grievance redres…

Shadow Governance: How Responsive Is Local Government to Everyday Civic Complaints? An Empirical Analysis of Delhi's MCD 311 Grievance System, 2024–2025

Digital grievance systems are intended to make local government more accessible, transparent, and responsive, but administrative closure of a complaint is not necessarily the same as effective resolution. This study examines responsiveness in Delhi’s MCD 311 grievance ecosystem using official …

Saanvi Bhayana & Varenya Shekhar · Nov 6, 2026 Download ↓

women entrepreneurs, women artisan…

Tax Rebates and Fiscal Support for Women Entrepreneurs, Women Artisans and Women in Small-Scale Businesses in India

Women entrepreneurs, artisans and small-business owners make an important contribution to India’s economy. They create income, provide jobs, preserve traditional skills and support local communities. Yet many women-owned businesses remain very small. They often face problems such as lack of …

Shivaansh Purohit · Oct 14, 2026 Download ↓

Wildfire; Fire-resilient soil; Soi…

Development of a Fire-Resilient Soil Amendment for Enhancing Post-Wildfire Soil Recovery, Nutrient Retention, and Plant Growth

Wildfires are increasingly frequent and severe disturbances that can degrade soil structure, alter hydrological behaviour, modify nutrient availability, and delay vegetation recovery. This study investigated the effects of controlled thermal exposure on the physical, chemical, and biological properties of four …

Aanya Bansal · Oct 9, 2026 Download ↓

Climate change and skiing, U.S. sk…

The American Ski Industry: A Story of Climate Pressures, Consolidation, And The Uncertain Future Of Mountain Resort Town Communities

The objective of this research paper is to analyze one of the main underlying causes of change within the American ski industry: climate change, and conclude how the continued deterioration of the ski industry is one of many consequences stemming …

Henry Senkut · Oct 8, 2026 Download ↓

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