Welcome to The Kashi Journal of Commerce, a distinguished bi-annual publication proudly presented by the Department of Commerce at Mahatma Gandhi Kashi Vidyapith since 2003. At the heart of our academic endeavor lies a commitment to fostering scholarly discourse, advancing knowledge, and promoting excellence in the field of commerce. This journal serves as a conduit for the dissemination of cutting-edge research, insightful analyses, and innovative ideas that contribute to the advancement of commerce education and practice. As an esteemed institution with a rich legacy of academic excellence and a dedication to holistic learning, Mahatma Gandhi Kashi Vidyapith has been at the forefront of nurturing young minds and shaping future leaders in commerce and related disciplines. The Kashi Journal of Commerce reflects our institution's ethos of promoting intellectual inquiry, critical thinking, and academic rigor. In each issue, we bring together contributions from esteemed scholars, researchers, and practitioners, both nationally and internationally, to explore diverse aspects of commerce, economics, management, and related interdisciplinary fields. Our aim is to provide a platform for the exchange of ideas, the dissemination of research findings, and the exploration of emerging trends and issues shaping the global business landscape. As we embark on this intellectual journey, we invite you to engage with the thought-provoking articles, insightful reviews, and scholarly discussions presented within the pages of The Kashi Journal of Commerce. We trust that this publication will serve as a valuable resource for academics, students, policymakers, and practitioners alike, inspiring new avenues of inquiry and fostering collaboration across disciplines. We look forward to your continued support and participation in this scholarly endeavor.