Vol 14 Issue 1 April 2026-September 2026

Abstract: This study conducts an analytical and comparative evaluation of mutual fund commission structures across 12 selected Asset Management Companies (AMCs) and 7 distribution platforms, with emphasis on AssetPlus (ValuePlus Technologies Pvt. Ltd., Chennai) and its competitors. Using 245 data points over the study, it applies descriptive statistics, Pearson correlation, linear regression, and one-way ANOVA. AUM emerges as the strongest determinant of commission earnings (r = 0.984, R² = 0.973), while net inflows show a negative and inconsistent impact (β = −0.00651, p = .002). Significant variation in commission-to-AUM ratios across AMCs (F = 5.31, p < .001) confirms non-uniform payout structures. NJ India dominates commission earnings among distributors. The study concludes that commission frameworks are AUM-centric and recommends transparent, performance-linked models.

Keywords: Mutual Fund Commissions, AMC, AUM, Net Inflows, Fintech, SEBI, Trail Commission.

Title: An Analytical and Comparative Study of Mutual Fund Commission Structures across Selected AMCs: Evidence from AssetPlus and its Competitors

Author: Jeevitha.P, Vijayalakshmi.P, Dr.A.Meera

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 34-38

Research Publish Journals

Website: www.researchpublish.com

Published Date: 08-April-2026

Abstract: This study investigates the investment behaviour and decision-making patterns of women employees in Madurai District by integrating both theoretical perspectives and empirical analysis. In recent years, the growing financial independence of women has led to increased participation in investment activities, making it essential to understand the factors influencing their financial decisions. The research focuses on key determinants such as demographic characteristics, financial literacy, income levels, risk perception, and personal financial goals.The study is based on primary data collected from 150 respondents using a structured questionnaire. Statistical tools including percentage analysis, correlation and regression techniques were applied to analyse the data and identify relationships between variables. The findings reveal that women employees predominantly prefer low-risk investment options such as bank deposits and gold, reflecting a strong inclination toward safety and stability. However, there is a noticeable shift among younger and more financially aware respondents towards diversified investment avenues such as mutual funds and insurance products.The results further indicate that income level and financial literacy significantly influence investment decisions, with higher-income individuals demonstrating greater diversification in their investment portfolios. Risk perception also plays a critical role, as many respondents exhibit cautious behaviour due to uncertainty and lack of confidence in high-risk investments. The study highlights the importance of financial education and awareness programs in empowering women to make informed investment choices.Overall, the research provides valuable insights for financial institutions, policymakers, and educators to design strategies that promote financial inclusion and improve investment participation among women employees.

Keywords: Investment Behaviour, Women Employees, Financial Literacy, Risk Perception, Investment Decision, Madurai District, Income Level, Financial Awareness.

Title: A STUDY ON INVESTMENT BEHAVIOUR AND DECISION OF WOMEN EMPLOYEES IN MADURAI DISTRICT

Author: S Harunnisha, Dr. S. Ganesan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 22-33

Research Publish Journals

Website: www.researchpublish.com

Published Date: 04-April-2026

Abstract: Effective management of accounts receivable plays a vital role in sustaining the liquidity and financial stability of any business organization. When credit sales are collected promptly, it directly strengthens working capital and supports smoother day-to-day operations. The present study evaluates the efficiency of accounts receivable management with specific reference to Zoho Corporation Private Limited. Using secondary data drawn from the company’s published financial statements for the five-year period from 2020–21 to 2024–25, the research analyses key performance indicators such as the Debtors Turnover Ratio and Average Collection Period. In addition, correlation analysis was performed to determine the strength of the relationship between receivable management practices and the firm’s profitability indicators. The findings reveal that prudent management of receivables has a positive and significant influence on both liquidity and overall profitability.

Keywords: Accounts Receivable Management, Debtors Turnover Ratio, Average Collection Period, Working Capital, Profitability.

Title: A STUDY ON ACCOUNTS RECEIVABLE MANAGEMENT IN ZOHO CORPORATION PRIVATE LIMITED

Author: K.Manoj, Dr.S.Dhanalakshmi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 15-21

Research Publish Journals

Website: www.researchpublish.com

Published Date: 03-April-2026

Abstract: This study assessed the Influence of Utility Relocation on Implementation of Mulindi-Gasogi-Rusororo-Kabuga Road Project in Rwanda, despite the country’s notable progress in infrastructure development aligned with Vision 2050 and the National Transport Policy. It focused on key challenges including land acquisition, utility relocation, community resistance, and resource constraints. Guided by Implementation Theory in Complex Projects and Resource Constraints Theory, the study adopted a cross-sectional case study design using mixed methods. Data were collected from 100 respondents (selected from 133 using Slovin’s formula) through questionnaires, interviews, and document review. Reliability testing through a pilot study (10 participants) produced Cronbach’s alpha values above 0.7, confirming internal consistency. Quantitative data were analyzed using IBM SPSS Version 30 and MS Excel 2016, while qualitative data were analyzed thematically. Descriptive findings indicated strong agreement that land acquisition challenges negatively affect project implementation, with mean scores ranging from 4.32 to 4.68 and standard deviations between 0.45 and 0.73. Correlation analysis revealed strong, positive, and statistically significant relationships between project implementation and utility relocation (r = 0.542, p < 0.001), community resistance (r = 0.508, p < 0.001), and resource constraints (r = 0.601, p < 0.001).Regression analysis showed that all variables significantly influenced project implementation, with resource constraints having the strongest effect (β = 0.421, p = 0.016), followed by utility relocation (β = 0.394, p = 0.021) and community resistance (β = 0.372, p = 0.028). The overall regression model was statistically significant (F = 21.934, p < 0.001) and explained 41.7% of the variation in project implementation (R² = 0.417). The study concluded that delays and inefficiencies were mainly due to poor coordination among utility agencies, compensation disputes, and limited financial and human resources. It recommended early coordination with utility providers, transparent and timely compensation, community sensitization, adequate budget allocation, capacity building for valuation teams, and strengthened monitoring systems to enhance effective implementation of road construction projects in Rwanda.

Keywords: Utility Relocation, Implementation, Mulindi-Gasogi-Rusororo Kabuga Road Project.

Title: The Influence of Utility Relocation on Implementation of Mulindi-Gasogi-Rusororo-Kabuga Road Project in Rwanda

Author: Irankunda Denys, Dr. Naomi Njoroge

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 8-14

Research Publish Journals

Website: www.researchpublish.com

Published Date: 02-April-2026

Abstract: Humanitarian interventions in South Sudan face significant challenges, including bureaucratic constraints, insecurity, and logistical barriers, which hinder effective service delivery. This study examined the influence of monitoring and evaluation (M&E) practices staff training, stakeholder involvement, resource allocation, and planning on the sustainability of humanitarian assistance projects in Juba, South Sudan. Grounded in Resource-Based View, Stakeholder, Realistic Evaluation, and Human Capital theories, the study adopted a descriptive research design and a census of 59 respondents, including project managers and team members. Data were collected using a semi-structured questionnaire and analyzed using descriptive and inferential statistics, including correlation and multiple regression analysis. The findings revealed that all four M&E practices have a positive and significant influence on project sustainability. Staff training enhances capacity and adaptability, stakeholder involvement promotes ownership and alignment with community needs, resource allocation improves access and efficiency, and planning supports effective coordination and risk management. The study concludes that strengthening these practices is essential for improving the sustainability of humanitarian interventions. It recommends the adoption of context-specific training programs, active stakeholder engagement, needs-based resource allocation, and the integration of environmental sustainability into project planning.

Keywords: Humanitarian assistance; Monitoring and Evaluation (M&E); Project sustainability; Staff training; Stakeholder involvement; South Sudan; Juba; Humanitarian projects.

Title: Monitoring and Evaluation Practices and Sustainability of Humanitarian Assistance Project in Juba South Sudan

Author: Robert Apire Mark Loum, Josphat Kyalo

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 1-7

Research Publish Journals

Website: www.researchpublish.com

Published Date: 01-April-2026