This study aims to analyze the impact of human resource management practices on innovation of Small and Medium Enterprises (SMEs) in Vietnam in the dynamic and competitive environment. The study uses the data collected by Central Institute for Economic Management (CIEM) in 2011, 2013 and 2015. By using the Tobit model, the results show that Human Resource Management (HRM) practices positively influence innovation of SMEs, and the most significant relation to innovation is training. Based on the findings, small and medium firms in Vietnam need to manage human resource effectively by some activities such as training, union, wage and job rotation in order to promote innovation output, including new products, new process and modified product.

To be able to achieve the best level of efficiency, the bank must be able to manage the inputs owned and the outputs produced in between. In addition, banks must also be able to manage operational costs and operating income. In this analysis of efficiency is calculation of the ratio between input and output variables. This research is using non-parametric Data Envelopment Analysis (DEA) for bank in Indonesia in group level two (BUKU II) banks which registered at IDX with period of analysis in 2014 – 2018. To analyze its efficiency by using intermediary approach. The sample analysis are taken from all population banks in BUKU II that already go public, which consist of two sharia banks, and sixteen conventional banks (four foreign banks, one state-owned bank and eleven national private banks). The results of the study indicate that there are several banks that are able to achieve a level of efficiency both using the intermediation approach. In 2014, there were four banks that were able to achieve efficiency levels. In 2015 and 2016, only three banks was able to achieve efficiency levels. However, in 2017 only two banks was able to reach the level of efficiency. In 2018 there were four banks that were able to achieve a level of efficiency using the intemediation. The results of this study are expected to be useful for evaluating the level of efficiency that occurs in banks in Indonesia

IP objects are valuable intangible assets which can generate positive financial result. The means for this are: practicing the rights, sale, license, litigation and deterring of third parties. Each of these means has its advantages and disadvantages. For the company, to derive maximum advantage from each of the IP objects owned or in use, it is necessary to pay attention to the estimation of usage and the realization of which object in what manner to be used and decide which method is mostly appropriate to be applied,

The main objective of this study was to identify, evaluate, and to measure the attributes of the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational corporations (MNCs) in Vietnam. The study was based on a field survey using a semi-structured questionnaire on a sample of 200 accountants. But, only 170 filled questionnaires were satisfactory and therefore included in the analysis. By using seceral statistical analytical tools, i.e. descriptive statistics, Cronbach’s Alpha analysis, Independent Ttest and ANOVA, the study has identified and measured six (6) attributes of the conversion of financial statements from VAS to IFRS. Based on the findings, some recommendations are given to improve the conversion of financial statements from VAS to IFRS.

This study aims to determine whether there are differences in abnormal return (AR) and trading volume activity (TVA) between before and after the announcement of a stock split. The data used in this study are secondary data from the Indonesia Stock Exchange (IDX). Sampling in this study used a purposive sampling method. With certain criteria obtained a sample of 36 companies. This study uses event studies to determine the information content contained in an event. Hypothesis testing conducted in this study uses the normality test and the Wilcoxon signed rank test. The results of testing the first hypothesis in this study indicate that there are differences in AR between before and after the announcement of a stock split. This happens because investors consider the stock split announcement to have economic value and prefer to allocate their funds to companies that conduct stock split. Whereas in testing the second hypothesis it was found that there was no significant TVA difference between before and after the announcement of the stock split.

The shift in perception of the community that eating at fast food restaurants is more prestigious than eating at home has become the most common reason why fast food restaurants are more preferred by Indonesians. This research was conducted to determine the most influencing factors on customer retention of fast food restaurants in Surabaya and to determine which fast food restaurants that have the highest customer retention. The population is the citizen of Surabaya who are visiting fast food restaurants including Carl's Jr., Burger King and McDonald’s with a sample size of 150 people which determined based on purposive sampling techniques. As the results are tangible (physical evidence) is the most influential factor on customer retention of fast food restaurants in Surabaya and Burger King customers have the highest customer retention rates than the customer retention from Carl's Jr., and McDonald’s. The main recommendations given to the management of the fast food restaurant, especially Burger King, Carl's Jr. and McDonald’s is to improve service quality (tangible, reliability, responsiveness, assurance and empathy), product quality (food), and customer satisfaction in order to increase the customer retention rate of fast food restaurants in Surabaya.

SOGO is a one-stop-shopping place that offers a variety of local and global products such as cosmetics, perfumes, men's, women's and children's fashion, as well as accessories. SOGO already has 18 department stores in 8 major cities in Indonesia. SOGO has 3 stores in Surabaya, which shows that Surabaya consumers have a large number of visits and purchasing power, thus providing benefits for the company. This study aims to analyze the factors that influence patronage frequency in SOGO Department Store Surabaya, Indonesia. The method used is quantitative methods of processing the data using AMOS. Data was collected by distributing questionnaires to 420 respondents with the characteristics of male and female respondents aged 18-60 years, live in Surabaya, have bought products from SOGO at least twice in the last 6 months, and have shopped at SOGO for other people. The result shows there are 6 variables (Prices of Products, Product Quality & Assortment, Social Networking, Aesthetics & Architectural Design, Exploration, Escapism) and 5 variables (Role Playing/Enactment, Tenant Mix, Convenience, Promotional Offer, Flow) that significantly and insignificantly influence the Patronage Frequency through Attitude as the intervening variable. The managerial implications are explained at the end.

This work examines the effect of fiscal policy on the economic development of Sub Saharan Africa with emphasis on poverty reduction in Ghana and Nigeria. The research covers the period of 1986-2017 for both countries. The secondary data needed for the research were collected and the analysis was conducted using e-views 10. The preliminary analysis on the data showed that the variables were stationary at first difference which confirmed the absence of unit root in the variables. The Johansen Cointegration test suggested that a long run relationship exist between fiscal policy and poverty reduction in both Ghana and Nigeria. The Vector Error Correction Mechanism confirmed that the relationship between fiscal policy and poverty reduction in Nigeria in short run form. But, the short run relationship between fiscal policy and poverty reduction in Nigeria is not statistically significant at 5% level of significance with F. Statistic value of 2.186 and Probability of 0.088. The result revealed that a unit change in tax revenue results to a 0.01046 unit reduction in poverty in Nigeria in the short run. Meanwhile, the result for Ghana reveled that a long run relationship existing between fiscal policy and poverty reduction is not statistically significant at 5% significance level with F.Stat. (1.477) and F.Stat.(Prob.P) 0.224. The results have revealed that Sub Saharan African economies have not significantly done enough in their lip service fight against poverty in the region. There is urgent need to tackle this menace of poverty by settle out programs that have direct effect on the people. An increase recurrent expenditure through income (salaries and wages) would benefit the poor the more. Increased funding to the Agricultural sector would help in reducing the poverty rate, as majority of the poor people in Sub Sahara Africa are predominantly farmers, as recurrent expenditure has a positive significant effect on poverty at 10% level of significance in the short run in Nigeria. There is need for a restructured revenue base in Nigeria and Ghana to finance fiscal policy expansion rather than embarking on borrowing which increases the burden on the poor. Government should as well distribute its social welfare program in a way that it would directly benefit the poor.

This study aims to examine the variable Influence of Taxpayer Understanding, Tax Sanctions, Tax Amendment, and Modernization of the Tax Administration System Against Taxpayer Compliance with Tax Amanesty as a Moderating Variable on Taxpayers Registered in KPP Pratt Tebing Tinggi. The population of this research is individual taxpayers registered in Tebing Tinggi Tax Office. Sampling using the method of accidential sampling, with a total sample of 100 respondents. The data obtained were analyzed using multiple linear regression analysis, data normality test, multicollinearity test, suitability test, partial test (t-test), partial test (F-test), heterokedasticity and determination test, and moderation test with Residual test approach. The results showed that the understanding of taxpayers, tax sanctions, tax justice, and modernization of the tax system simultaneously had a significant effect on taxpayer compliance. Simultaneously, Tax Amnesty is not a moderating variable, Taxpayer Understanding, Tax Sanctions, Tax Justice and Tax System Modernization towards Taxpayer Compliance. Taxpayer Understanding has a significant positive effect on Taxpayer Compliance, partially Tax Amnesty is not a moderating variable on Taxpayer Understanding on Taxpayer Compliance. Taxpayer Compliance variable. Tax sanctions have a positive and significant effect on taxpayer compliance. Partially Tax Amnesty is not a moderating variable Tax Sanction variable against Taxpayer Compliance variable. Tax Justice has positive and insignificant effect on taxpayer compliance. partially Tax Amnesty is not a moderating variable Tax Justice variable against the variable Taxpayer Compliance. Modernization of the Tax System has a positive and insignificant effect on taxpayer compliance. partially the Tax Amnesty is not a moderating variable moderating the Taxation System variable against the Taxpayer Compliance variable.

Since the mid-1980s, the attention of both professional writers and academic world has been drawn to the concept of family business. From an economic point of view, family businesses weigh extremely heavily. This rebirth of a fabric of ambitious family businesses and creators of innovation polarizes all the attentions and the scientific community does not stand aside from this movement.Thus, our study set out to highlight the level of involvement of the board of director in the decision-makingprocess of family businesses in Cameroon. It’s focused on a sample of forty-eight family businesses in the cities of Yaoundé and Douala.it should be specified that the data was collected through a questionnaire administered to the members of the board of directors of these companies.Having undergone statistical processing using SPSS software, it emerges that the decision-making process of family businesses in Cameroon is different from that of managerial businesses.This can be explained by factors such asthe inbreeding link between the managing director and the chairman of the board of directors,and the distinction between the family council and the board of directors influence this process.

Small and Medium Enterprises is one of economic pillars in Indonesia. However, Indonesian SMEs has not performed well comparing to other ASEAN countries, particularly in terms of participation in global and regional production networks. This study aimed to identify factors causing the low participation of Indonesia SMEs into the Global Value Chain (GVC). This research is conducted with literatur study and Internal & Eksternal factors analysis. Result shows that the low participation of SMEs and Indonesian companies in GVC is determined by the lack of optimal GVC support factors, namely infrastructure and use of communication and information technology, reliability and efficiency of logistics services, and high trade barriers. The relatively high level of wages is also an obstacle to increasing production efficiency. Likewise, the strict requirements for obtaining access to external financing from banks. Another problem faced by SMEs is that most of them do not know where their position are in the GVC. Increasing SMEs participation into GVC will automatically improve their competitiveness in the global economy. There are internal and external factors that determine the competitiveness of SMEs. Internal are human resources, marketing strategies, and innovation. Meanwhile, external factors are the ease of trying in Indonesia, access to finance and capital, market access and infrastructure.

In recent year, industries across various sectors are driven by latest technologies, digitization and automation of services, artificial intelligence and blockchain. axs, which is an operational entity of TECOM Group in Dubai started its digital journey end of 2014 with the main focus on employing advanced technologies in upgrading its service level to its partners. In this paper, an advanced method of automation was applied namely Robotic process automation was deployed late last year to assist the back office in processing government services such as entry visa, employment and their dependents as well as students visas. The achieved results exhibited major improvements in terms of shorter duration of the services delivered to the partners, elimination of process errors in the back office and above all achievement an improvement of 30% in the employee engagement in the department. Definitely, this would pave the way for the organization to adapt to a more strategic approach in decision making such as artificial intelligence and big data.

The relationship between cooperatives and their communities has progressively gained on legitimacy across the years. It has, therefore, become essential to take community into consideration when studying cooperatives, especially from a governance perspective. Effectively, women cooperatives in Morocco and in other countries continue to represent one of the major components of social economy and a dynamic motor for socio-economic growth of fragile groups within the community. However, despite their importance, they are still clearly lagging behind in comparison to cooperatives in Europe, for example; the question of governance is rarely tackled as a possible barrier to their growth and sustainability.

This research was conducted to review studies relating to effectiveness of the accounting information system (AIS) and the impacting factors. Secondary data was collected from previous studies relevant to the topic. We employed the desk-review method to synthesize the studies grouping as (i) accounting information system; (ii) the effectiveness of the AIS; (iii) determinantsimpacting the effectiveness of AIS. The results indicate gaps that (i) evaluate the effectiveness of the AIS in different directions but there has been no specific study on evaluating the effectiveness of the AIS in a specific industry; (ii) there is no study on the effectiveness of the AIS with analytical unit being an individual who uses the AIS for a particular industry; (iii) no studies have suggested impact factors such as firm size, time of operation on the effectiveness of the accounting information system and the impactingdeterminants.

This study was conducted to identify, evaluate and measure the attributes of BSC which are applied to evaluate performance in tourism firms in Hanoi. Based on literature review and the results of some interviews, 150 questionnaires were sent to tourism firms in Hanoi and were collected in 1 month. However, only 135 questionnaires were satisfactory and included in the analysis. The results of descriptive statistics, Cronbach's Alpha analysis and Independent T-test have identified and measured the current situation of applying the properties of BSC to evaluate the performance of tourism firms in Hanoi. Based on the findings, some discussion and administration implications on the extent to which BSC is applied to evaluate performance of tourism firms in Hanoi.