This research investigates the state of social entrepreneurship among tribal women in Gajapati district, Odisha, India, with particular attention to six blocks named as Guma, Nuagada, R. Udayagiri, Mohana, Rayagada, and Kasinagar. Using primary data gathered from 200 respondents through surveys, interviews, and focus group discussions, the study looks at the nature of enterprises that women operate, the socio-economic obstacles they face, and the prospects for expanding these ventures. The findings indicate that tribal women are active in small-scale enterprises such as handicrafts, sal-leaf plate production, millet-based processing, tailoring, and petty trading. Despite their entrepreneurial efforts, they continue to struggle with restricted access to finance, low levels of literacy, weak institutional backing, and gender-related constraints. At the same time, positive openings are emerging through the support of self-help groups (SHGs), the gradual adoption of digital tools, and government livelihood programmes. Overall, the study highlights that social entrepreneurship holds considerable promise for improving the livelihoods of tribal women in the region, but its transformative impact depends on overcoming structural barriers through stronger policy interventions, capacity building, and inclusive institutional mechanisms.

Aims: The study aims to analyze the socio-demographic and occupational profile of women engaged in gig work and to assess the impact of gig work conditions on their reproductive health outcomes. Study Design: Descriptive and analytical cross-sectional study. Place and Duration of Study: Conducted in urban Tripura and selected Indian states between June to July 2025. Methodology: A purposive sampling method was used to select 50 women gig workers aged 18–45 years engaged in platform-based, freelance, and informal service work. Primary data were collected through a structured questionnaire covering socio-demographic variables, occupational factors, and reproductive health indicators. Linear regression and Chi-square tests were applied using SPSS to determine associations between gig work conditions, barriers to healthcare, and reproductive health outcomes. Results: Findings reveal significant effects of healthcare access barriers on women’s reproductive health (p < 0.05). Barriers were strongly correlated with menstrual irregularities, reproductive tract infections, and pregnancy-related complications. Stress and inadequate rest showed significant associations with physical strain and reproductive tract infections. Conclusion: The gig economy offers flexible employment but exposes women to serious health vulnerabilities. Lack of formal labor protections, healthcare access, and social security significantly impact women’s reproductive well-being. Policy intervention is crucial to improve healthcare accessibility and labor rights for women gig workers.

Youth empowerment has emerged as a critical policy concern in India, particularly in the North-Eastern states, where structural constraints such as limited job creation, inadequate educational infrastructure, and socio-cultural complexities shape developmental outcomes. Meghalaya, with its distinctive matrilineal traditions and community-based governance, presents a unique case for examining youth policies and their implementation. This paper presents a comprehensive analysis of youth empowerment initiatives in Meghalaya since the coming to power of the present NPP-led Meghalaya Democratic Alliance (MDA) in 2018, focusing on policy effectiveness, education, employability, socio-cultural influences, and the role of digital interventions in addressing youth empowerment. The paper finds out that Meghalaya has made significant strides through strategic initiatives like the Meghalaya Youth Policy 2021, PRIME, CM Elevate, YESS Meghalaya, and MPOWER, which collectively aim to provide a holistic framework for youth development. These efforts have led to improved educational infrastructure, targeted entrepreneurship schemes, and enhanced grassroots participation However, significant challenges persist, including limited awareness of schemes, rural-urban disparities, restricted market linkages, and the digital divide. The unique socio-cultural context, particularly matrilineal traditions and community-based governance, plays a dual role, fostering inclusiveness while also presenting implementation challenges due to uneven access and lack of formal standardization. Digital initiatives, while crucial for modernization, face hurdles related to unequal access, digital literacy, and uptake. The paper concludes by suggesting culturally resonant, digitally enabled, and community-driven approaches as pathways for enhancing the effectiveness and inclusiveness of youth empowerment policies in Meghalaya.

Taxation plays a crucial role in meeting a state’s fiscal needs and ensuring economic stability. Tax buoyancy, which reflects the responsiveness of tax revenue to changes in state income, indicates a tax system's efficiency—where a buoyancy greater than 1 signifies tax revenue growing faster than the economy. This paper analyses the buoyancy and composition of Manipur’s Own Tax Revenue (OTR) using time-series data from 2001–02 to 2021–22 with Ordinary Least Squares (OLS) estimates. Findings show that OTR depends heavily on indirect taxes, particularly Taxes on Commodities and Services, while income and property taxes remain underutilized. Most taxes are inelastic (buoyancy < 1), indicating revenue growth lags-behind economic growth, except GST and Taxes on Vehicles which display higher buoyancy. Underperformance is noted in state excise, land revenue, electricity duties, and passenger taxes. In addition, the persistently low OTR–GSDP ratio, together with weak fiscal indicators compared to other states and the all-India average, highlights structural inefficiencies for Manipur state. The study recommends broadening the tax base, diversifying revenue sources, improving compliance, and strengthening administrative efficiency to enhance fiscal autonomy and ensure long-term sustainability.

Aims: To examine how agency costs mediate the relationship between capital structure, corporate governance, and financial performance in the Top 50 publicly listed companies across five ASEAN countries. Methodology: Uses panel data analysis and the Sobel test to analyze mediation effects. Financial performance is measured by ROA, capital structure by DER, corporate governance by the proportion of independent board members, and agency costs by the operational expense ratio. Sampling: Covers the Top 50 listed firms from Indonesia, Malaysia, Singapore, Thailand, and the Philippines during 2018–2022. Results: Findings show that DER negatively affects financial performance but positively affects agency costs. Corporate governance reduces agency costs but does not directly influence financial performance. Agency costs significantly harm performance and mediate both the capital structure–performance and governance–performance relationships.

Aims: Instructional materials are essential in the teaching–learning process, yet creating interactive workbooks that sustain student engagement poses a challenge. This study developed and evaluated an interactive workbook for field study courses in teacher education using the 4D Model framework (Define, Design, Develop, Disseminate). Study design: This research used the research and development approach using the 4D Model in developing a workbook. The study is quantitative using descriptive design to evaluate and assess the acceptability of the developed workbook. Place and Duration of Study: The study was conducted in a state-run college in the northern province of the Philippines. The research was conducted within one semester or 6 months. Methodology: The study used rresearch and development (R & D) as a strategy and research methods focus on improving the process which will contribute to a well-developed outcome. The procedure R & D cycle, is consist of studying research findings pertinent to the product to be developed, developing the products based on gathered feedbacks. The research was participated by expert evaluators, like professors, teachers, and administrators to assessed the workbook’s content and design, while 150 teacher education students evaluated its acceptability. Data analysis through frequency and percentage informed material refinement. Results: Results indicated strong expert agreement that the workbook aligns with course objectives and incorporates effective interactive and experiential strategies. Students expressed high acceptance, noting the workbook’s relevance and engagement value, with recommendations for minor design improvements. Conclusion: The study concludes that the workbook is a valuable, learner-centered resource that promotes active learning and reflection. Further research is encouraged to enhance and extend its application in teacher education.

This study explores the barriers hindering women’s advancement into leadership roles within Bangladesh’s Ready-Made Garment (RMG) sector through an intersectional feminist lens. Drawing on a meta-analysis of secondary sources, including academic studies, policy papers, and organizational reports, it identifies key obstacles such as workplace harassment, gender wage disparity, unpaid care burdens, and institutional policy gaps. The findings reveal that while gender inclusion initiatives have improved representation, structural inequities persist due to weak enforcement of labor laws, entrenched patriarchal norms, and limited union participation by women. The paper argues for transformative policy interventions that integrate gender-responsive governance, collective bargaining mechanisms, and care economy recognition to ensure sustainable gender equity in the sector. Drawing on a qualitative meta-analysis of over 50 secondary studies conducted between 2010 and 2024, this paper discovers how structural, institutional, and socio-cultural ecosystems interlock to reproduce gender inequality. Findings uncover that weak labor law enforcement, gender-blind human resource practices, patriarchal norms, harassment, psychological barriers, gendered perception, limited opportunities, and unpaid care burdens jointly hinder women’s agency and leadership mobility. Economic stress from global buyers further discourages investing in women’s training and career development. At the psychosocial level, fear, self-censorship, and internalized inferiority sustain a culture of silence and docility, limiting collective action. The study argues that women’s career stagnation in the RMG sector is not a result of individual deficits but a demonstration of systemic patriarchy inserted in global production regimes. Taken together, the findings of this study argue that, the continual lack of women’s advancement in Bangladesh’s garment sector cannot be described by individual limitations or lack of ambition. It reflects a much deeper pattern rooted in corresponding structures of patriarchy, market dependency, and institutional neglect. Women’s work has been a requirement for the growth of industry, yet the systems surrounding it continue to define them as replaceable labor rather than potential leaders. Moving toward genuine gender equality. Therefore, pressures more than isolated reforms call for a rethinking of how the industry values and organizes women’s work. The transformation of the RMG sector into a space of recognition, fair opportunity, and leadership is not only a matter of justice for women workers but also a prerequisite for building a resilient and sustainable industrial future.

Aims: This research sought to determine the moderating role of taxpayer education on the relationship between Alternative Dispute Resolution mechanisms (mediation, arbitration, and Early Neutral Evaluation), and tax compliance. Study Design/ Methodology: The research used an explanatory research design, where questionnaires were used to collect data from 252 Small and Microenterprise businesses in Nairobi, Kenya. Hypotheses were tested using hierarchical regression analysis to assess the direct effects and the moderating role of taxpayer education. Findings: The study found out that Mediation, arbitration, and Early Neutral Evaluation significantly enhance tax compliance, fostering trust and efficiency among SMEs. Taxpayer education amplifies these effects, enhance compliance through increased awareness. The findings therefore support the assertions of Conflict Resolution Theory, Legal Realism Theory and Justice Theory. Low awareness can hinder Alternative Dispute Resolutions’ impact on tax compliance thus emphasizing education’s critical role. Practical Implications: Revenue authorities should integrate mediation, arbitration, and Early Neutral Evaluation into tax frameworks, supported by a robust taxpayer education to enhance compliance among SMEs and informal operators.

This paper focuses on the trend of household allocation of financial assets in India in the past 5 years, between 2019 and 2024. Conservative investment options that traditionally include bank deposits and cash holdings are slowly being replaced by diversified financial options like stocks, mutual funds, and pension plans within Indian households. This research is based on secondary sources of data, including publications of the Reserve Bank of India (RBI) and the Ministry of Statistics and Programme Implementation (MoSPI), emphasizing household asset distribution among various financial instruments. The analysis shows that the portion of bank deposits is decreasing, and the portion of market-linked investments is increasing significantly, which indicates a slow change in the risk appetite and investment pattern. The data shows little fluctuation in insurance and provident/pension funds, suggesting their continued importance as stable, long-term savings options. The paper also points to the increasing role of financial literacy, and the rise of online investments as a factor in household decision-making. Comparative and trend analysis deliver significant information about the changing financial environment and make a recommendation on how to improve financial education, promote the construction of balanced portfolios, and introduce a more inclusive online audience. The results are of practical value to policymakers, financial advisors, and institutions that seek to increase financial resilience and the involvement of households in formal financial markets.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in sustaining Bali’s economy, particularly within the tourism and creative industries. However, global challenges, such as climate change and evolving consumer preferences, necessitate new models of business sustainability. This study examines how Balinese MSMEs transform through adopting circular economy (CE) practices and green innovation (GI) strategies, and the resulting impacts on social sustainability (SS). A quantitative approach involving purposive sampling of 90 MSMEs in Bali, both owners and employees, was conducted between January and August 2025, using structured questionnaires. Data reliability and validity were tested using Cronbach’s Alpha and AVE, while hypotheses were examined through SEM-PLS bootstrapping with 5000 subsamples. The findings indicate that both CE and GI exert significant positive effects on MSME social sustainability. Despite a strong commitment to product quality and community benefits, capacity-building activities for local communities remain limited. Theoretically, this research extends CE and GI frameworks to social sustainability in MSMEs. Policy implications are provided for supporting MSME capacity-building and alignment with Sustainable Development Goals (SDGs), notably SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation, and Infrastructure), and SDG 12 (Responsible Consumption and Production).