ABSTRACT
Agriculture plays a central role in Kenya’s economy, employment, and food security; yet its contribution to tax revenue remains relatively low. This study examines agricultural taxation in Kenya, focusing on tax design, incentives, exemptions, and recent policy reforms, and situates Kenya’s experience within a broader international context. Using a qualitative policy analysis and comparative institutional approach, the study reviews finance laws, tax legislation, VAT regulations, and policy documents from the 1990s to 2025. The analysis reveals that Kenya has heavily relied on VAT exemptions and the reclassification of agricultural inputs to protect farmers and maintain food prices. However, the shift from zero rating to exemption has increased embedded tax costs along agricultural value chains, raising production costs without improving revenue performance. The findings further indicate that tax incentives and compliance tools are not neutral, as they tend to favor larger and more formal agribusiness firms while increasing cost pressure on small-scale farmers. Administrative reforms such as withholding tax proposals and digital tax systems have improved visibility but also risk encouraging informality when compliance costs rise without clear benefits. Comparative evidence from the European Union, the United States, China, Brazil, Uganda, and Tajikistan confirms that effective agricultural taxation depends more on tax design, predictability, and institutional capacity than on higher tax rates. The study concludes that Kenya’s current approach creates a structural conflict between revenue mobilization and agricultural sustainability. Policy reforms should shift toward more transparent, predictable, and targeted tax instruments that support productivity, safeguard food security, and enhance long-term revenue stability.

ABSTRACT
Efforts to improve the performance of personnel in the Personnel Service at Iswahjudi Air Force Base, Magetan, require effective human resource management to achieve the desired performance in line with expectations. Factors that will influence member performance include recruitment, work motivation, and work discipline; these factors are mutually supportive in producing better member performance. The purpose of this study is to analyze the influence of recruitment, work motivation, and work discipline on the performance of members of the Personnel Service of Iswahjudi Air Force Base, Magetan, both simultaneously and partially. This study also aims to analyze which variables from recruitment, work motivation, and work discipline have the most significant influence on the performance of members of the Personnel Service of Iswahjudi Air Force Base, Magetan. The research method used is explanatory. The research population comprises all members of the Personnel Service at Iswahjudi Air Force Base, Magetan, totaling 76. Considering the population is not too large, a census study is used; namely, all members of the Personnel Service of Iswahjudi Air Force Base, Magetan, will serve as the research respondents. The analysis method uses multiple linear regression and hypothesis testing. The research results show that recruitment, work motivation, and work discipline affect the performance of members of the Personnel Service at Iswahjudi Air Base, Magetan, both simultaneously and partially. Furthermore, this research identifies that work motivation has a dominant influence on the performance of members of the Personnel Service at Iswahjudi Air Base, Magetan.

ABSTRACT
This study aims to analyze the influence of the work environment and work motivation on employee performance, with work ability as a mediating variable, at PT Pertamina Patra Niaga Integrated Terminal Tenau Kupang. Employee performance is a strategic factor in ensuring the effectiveness and sustainability of an organization, especially in the energy sector, which demands high operational and work safety standards. This study uses a quantitative, explanatory research design. The research population included all 71 contract employees of PT Pertamina Patra Niaga Integrated Terminal Tenau Kupang, so the sampling technique used was a census. Data collection was conducted through a structured questionnaire that had been tested for validity and reliability. Data analysis used path analysis in SPSS to test the direct and indirect effects among variables. The results show that the work environment and work motivation affect employee work ability. That work ability helps explain the relationship between the work environment and employee performance. These findings indicate that improving employee performance is influenced not only by external factors such as the work environment and motivation but also by employees' work ability. Organizations need to integrate policies to improve the work environment and strengthen motivation with ongoing work ability development programs. This study is expected to contribute theoretically to the development of human resource management and serve as a practical reference for policy-making to improve employee performance in the energy sector.

ABSTRACT
Technical efficiency is a key factor for improving agricultural productivity in sub-Saharan Africa, where crop production is limited by resource constraints. This study conducts a systematic review of empirical studies that applied Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) to assess technical efficiency in crop production across Sub-Saharan Africa. In total, 22 peer-reviewed studies are reviewed and synthesized to identify efficiency levels, methodological trends, and key determinants of technical efficiency. The findings indicate that crop production in sub-Saharan Africa generally operates below the production frontier, indicating that there is significant scope to increase through more efficient use of existing inputs. According to the efficiency estimates, they vary by estimation method, with DEA-based studies generally reporting higher scores than those used in SFA. So that the lower efficiency estimates in SFA studies largely stem from their explicit treatments of random shocks, indicating weather-related variability. The review highlights that farmer education and access to extension are the most common determinants of technical efficiency across the studies, while other factors with positive effects include access to credit and the adoption of improved inputs such as quality seeds, fertilizers, and farmer experience, as well as participation in farmer organizations. In contrast, climate variability tends to reduce technical efficiency.

ABSTRACT
The practice of corporate governance is one of the major factors considered to support and promote existence of accountability, transparency, and ethics in organizations, as well as having a positive impact on their financial results. Objective of this research was to analyze influence of corporate governance practices on financial performance of Kenyan constitutional offices, considering National Land Commission (NLC) as a case study. Specifically, the research aimed to establish influence of transparency, accountability, ethical conduct and compliance on financial performance of these publicly constituted offices. Study was anchored on stakeholder theory, Institutional theory, Agency theory, Resource dependency theory and stewardship theory. Descriptive research design was adopted on a population of sixty-four respondents from National Land Commission. Census sampling techniques together with the use of standardized questionnaires were employed to gather data from three departments: finance, corporate planning, and administration from the institution between March and April 2025. Results were analyzed by use of summary statistics, in particular mean, frequencies and standard deviation while statistical inference analyzed using multiple correlation. To assess significance of survey parameters, the researcher used Pearson correlation and simple linear regressions. Results obtained exhibited strong and positive association between transparency, accountability and overall financial performance of the company, whereas ethical conduct and compliance had minor and non-significant influences. However, positive effect on company culture and risk management was acknowledged. The study suggested that Kenyan constitutional offices should make their financial reporting more transparent, reinforce accountability through audits and reports, and incorporate value of ethics into their corporate culture. It is recommended that future research be designed as longitudinal studies so

ABSTRACT
The purpose of this study is to explain the safety performance of rafting tour guides in Indonesia. This study also aims to examine the role of safety motivation for rafting guide members who have competency certificates as boat pilots for rafting tours in terms of the effect of their safety culture. The study was conducted at several popular rafting tourist locations in Indonesia. There were six research locations with a population of 993 tour guides, and 169 were selected using a proportional random sampling method. Research on the behavior of tour guides, particularly for rafting, remains relatively scarce. This type of research is quantitative, involving the description and explanation of causal relationships. Primary data were obtained from a Likert scale questionnaire using mean analysis and the Structural Equation Model, assisted by SPSS and AMOS programs. The results of the study prove that safety culture does not directly impact safety performance, and safety motivation plays a full role (full mediation) in the context of the influence of safety culture on safety performance.

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.