ABSTRACT
The evolution of labour markets globally reflects a shift from agrarian-based economies to diversified industrial and service-oriented structures. In this context, labour market dynamics are deeply interwoven with broader socio-political and institutional frameworks. The current era of hyper-globalization further underscores the need to examine these markets not just through an economic lens, but also from sociological and political perspectives. Since gaining independence, India’s labour market has undergone considerable transformation. Despite lagging behind developed economies in setting global benchmarks for labour standards—such as wage parity, working conditions, employment contracts, collective bargaining rights, and inclusivity—the country has made consistent efforts to reform its labour regulations in line with evolving socio-economic needs. A landmark development in this direction was the introduction of the Four Labour Codes in 2020, which aim to consolidate and simplify 44 existing labour laws. The changing approach to labour in India reflects a broader attempt to balance economic flexibility with social protection. The current reforms strive to foster a more inclusive and dynamic labour market that supports both economic growth and worker welfare. This paper seeks to analyse the structural foundations of India’s labour market, examine the evolution of labour institutions post-independence, and evaluate the key challenges and developments that have shaped its current form. It intends to understand the new Labour Codes—their proposed structures, implementation frameworks, and limitations. Finally, the paper attempts to explore the future trajectory of India’s labour market in light of these transformative reforms, with a focus on building inclusive labour institutions that respond effectively to India’s diverse socio-economic realities.

ABSTRACT
This paper dealt with the role of trade openness in the changes occurring in the Tunisian labor market over the period from 1983 to 2012. Tunisia's foreign trade orientations opted for a gradual opening up, causing a redistribution of resources within the industry and a reallocation of employment and real wages. Empirically, an error correction model (time series) was adopted in order to estimate the long- and short-run effects of international trade on labor demand and real wage levels in each manufacturing industry. The obtained results differentiated between the short and long-runs and the studied industries due to the divergence of the companies’ reaction. This difference of the Tunisian manufacturing industries might be the result of a dissimilarity of their nature (exportable or importable), size, degree of integration into the international economy, productivity level of their skilled and unskilled workers, and so on. Such differences reflect the complexity of the problems that the Tunisian authorities may face in the implementation of sectoral policies aimed at creating jobs and/or raising the workers’ wages.

ABSTRACT
This study assessed the influence of research and development (R&D) activities on managerial entrepreneurial and administrative roles in multinational companies (MNCs) operating in Nigeria. The study was necessitated by the increasing demand for organisations to align managerial capacities with innovation-led strategies as a way of enhancing worldwide competitiveness. Capitalizing on Innovation Diffusion Theory and Resource-Based View (RBV), the study employed an explanatory quantitative approach, employing structured questionnaires to obtain data from managerial personnel in chosen MNCs in Lagos and Abuja. Of the 300 distributed questionnaires, 267 were returned and checked, translating to a 89% rate of response. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed in data analysis. The findings revealed that R&D processes positively and significantly influenced entrepreneurial tasks (β = 0.803, T = 28.503, p < 0.05) and administrative tasks (β = 0.732, T = 22.660, p < 0.05) of managers, showing that investing companies in R&D provide greater managerial flexibility, innovativeness, and efficiency. The study concludes that R&D is a strategic means of increasing managerial efficiency and organisational sustainability in the competitive business environment of Nigeria. It recommends that MNCs institutionalize continuous R&D-compelled learning and encourage interdepartmental collaboration to enhance diffusion of innovation and operational quality. Furthermore, policymakers such as the Federal Ministry of Industry, Trade and Investment and NITDA ought to provide incentives to companies that invest in R&D-driven managerial development. The study contributes to the growing body of literature on strategic innovation management by underlining the role of R&D activities in facilitating managers to balance creativity and administrative order successfully in realizing organisational goals.

ABSTRACT
Most local NGOs in Somalia emerged at the height of the country’s relief and humanitarian operations in early 1990s after the collapse of the military regime. The ruin was too overblown that international humanitarian organizations had to intervene to help the starving Somali people with food and medical supplies. As a result of the need to extend the humanitarian services to areas inaccessible to the foreign workers, local NGOs with minimum or no capacity emerged to supplement the emergency relief services as partners of the international agencies. GREDO, the NGO whose success case is under discussion in this study, represents one such local initiative. While many of the local NGOs were unable to survive in the sector, others like GREDO have endured to overcome the hardships and challenges to see themselves gradually mature into larger and more trustworthy establishments. This success case study focuses on four pillars vital to the growth and expansion of GREDO from an inexperienced organization to a giant entity employing a strong force of 322 employees in respective fields of duty and in several regions and states in the country. More specifically, the study analyzes the determinants of GREDO’s success from the perspective of four intertwined factors: Leadership and Management, Human Resources, Finance and Funding, and Operations and Expansion.

ABSTRACT
This study aims to analyze the influence of intellectual intelligence, work motivation, and work discipline on the performance of members at Atang Sendjaja Air Force Base in Bogor, both simultaneously and partially, and to determine the most dominant variables that influence performance. The research approach employs a quantitative method, utilizing a causal-comparative and explanatory research design. The research population included all 1,129 members of the Atang Sendjaja Air Force Base in Bogor, with a sample of 71 respondents selected based on job relevance and involvement in operational activities. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 25.0. The results showed that the three independent variables — intellectual intelligence, work motivation, and work discipline — had a significant effect on member performance, both simultaneously and partially. The regression coefficient values for each variable indicate a positive direction of influence, meaning that the higher the levels of intellectual intelligence, motivation, and work discipline, the better the performance of members. Among the three variables, work discipline proved to have the most dominant influence on improving member performance, as indicated by the highest regression coefficient value (0.289). This finding reinforces the view that discipline, which reflects compliance with regulations and work responsibilities, is key to building work effectiveness and efficiency in a military environment. The implication of this study is the need to improve discipline and work motivation programs integrated with intellectual intelligence development in order to support continuous performance improvement at Atang Sendjaja Air Base in Bogor.

ABSTRACT
This study analyses the influence of controlling ownership, managerial ownership, and family ownership on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR) proxy, defined as the ratio of income tax expense to pre-tax income, where a lower ETR reflects higher aggressiveness. The research population consists of 94 companies, with 18 firms selected through purposive sampling, yielding 90 firm-year observations. Secondary data were obtained from annual reports published on the IDX and the official company websites. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 25. The results reveal that controlling ownership, managerial ownership, and family ownership do not significantly affect tax aggressiveness. The coefficient of determination (R²) is 5.2%, indicating that the independent variables explain only a small proportion of the variation, while other factors such as profitability, leverage, and asset intensity may play a greater role. These findings suggest that ownership structure is not the primary determinant of tax aggressiveness. The implication for tax authorities is to consider broader financial and operational factors when formulating supervision strategies.

ABSTRACT
This study investigates the financial and governance effects of the 2021 merger that formed Bank Syariah Indonesia (BSI), applying the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) framework across two distinct periods: pre-merger (Q1 2019–Q4 2020) and post-merger (Q1 2021–Q4 2022). Using quarterly data from eight paired observations per indicator, the analysis combines descriptive statistics, Shapiro–Wilk normality tests, and Wilcoxon Signed-Rank tests to evaluate changes in Non-Performing Financing (NPF), Financing-to-Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Return on Equity (ROE), Operating Efficiency (BOPO), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The results reveal statistically significant improvements in asset quality, profitability, and operational efficiency (NPF, ROA, ROE, BOPO, NOM), a borderline decline in liquidity risk (FDR), and stable capital adequacy (CAR). GCG composites also improved descriptively. These findings demonstrate that the merger produced real operational and financial synergies while preserving prudential buffers. The study extends the resource-based and synergy theories to Islamic banking and offers practical insights for regulators, managers, and investors on how consolidation can strengthen systemic stability and bank performance in emerging markets.