The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.

Credit is an economic category and is also a product of the commodity economy, which exists through many socio-economic forms to promote economic growth. Therefore, the objective of this paper is to analyst, compare and forecast domestic credit growth in Vietnam's and China's economy. Thus, the paper is applied by a method of an autoregressive integrated moving average (ARIMA) model. This model is fitted to time series data both to better understand the data and to forecast future points in the series. Hereby, the methodology is selected by Vietnam's bestfit model ARIMA (2,3,1) and China's best-fit model ARIMA (2,3,5). Analytical data are collected from 1996 to 2017, the sample fitted the model and is statistically significant. The result show the forecast result for next years. The Vietnamese and Chinese economy are the open economies and have domestic credit greatly contributed to economic growth. These results are the basis for policymakers to have a general view and define the impact of domestic credit growth on GDP between the two countries.

This study aims to determine the effect of Muslim customer perceived value on customer satisfaction and customer loyalty of sharia banking and religiosity role in moderating the existing effect. The study population includes all customers of Sharia banking. Total samples of 104 respondents are selected by accidental sampling technique. To know and to test the research hypothesis, data are analyzed by partial least square (PLS). This study has four results. First, the Muslim customer perceived value (MCPV) variable directly affects customer satisfaction. It consists of price, emotional values, and social values variables. While the quality, Islamic physical attributes, and Islamic non-physical attributes variables directly do not affect satisfaction of Islamic bank-ing customers. Second, Muslim customer perceived value (MCPV) variable directly affects customer loyalty. It consists of price, emotional value, physical and non-physical attributes of Islam. Moreover, quality and social value variables directly do not affect loyalty of sharia banking customers. Third, satisfaction only mediates the effect of price, emotional value, and social value variables on the loyalty of sharia banking customers. Satisfaction does not mediate the effect of quality, Islamic physical attributes, and Islamic non-physical attributes affect the loyalty of sharia banking customers. Forth, Religiosity does not moderate the effect of Muslim customer perceived value (MCPV) variable, namely Islamic physical attributes and Islamic non-physical attributes, on satisfaction of sharia banking customers.

The purpose of this research is to discover how paid blog advertisements influence consumer attitudes toward bloggers and the products they advertise will help marketers gain an understanding of how to use bloggers as paid sponsors to influence consumer purchase intent. Using online survey approach, the study recruited 280 participants through an online survey platform. Participants answered questions about their attitudes toward bloggers and their advertising when purchasing products. Furthermore, participants also answered questions about their perceived trust in the bloggers themselves as well as the authenticity and credibility of the brand-related communication received from bloggers. Moreover, they reported on their attitudes towards how deceptive they considered bloggers and their advertising to be. Finally, participants reported how paid blog ad-vertisements influence their purchase intent. The results indicated that the similarity between the consumer and the ad creator was an important psychological reason on why consumers were more likely to perceive ad-vertisements as more authentic, more affective, less deceptive and more credible, and they were thus more likely to trust the blogger. On the other hand, the importance of ad attribute (authenticity) does significantly influence consumers’ intention to purchase products advertised by a blogger. As consumers are becoming more skeptical of advertisements, blogs need to be entertaining and a pleasure to view. Not only does the con-tent need to be interesting, but also the design, flow and clarity of the blogs must also be considered important factors. In addition, advertising needs to be believable, credible and honest. In the online world, trust and credibility are still paramount in attracting consumers’ engagement; hence, promoting companies’ products and services through blogs can be an effective strategy to lower consumer skepticism barriers.

Technology and innovativeness have played an important role in service industries because of the competitive state, especially in developing countries. While using innovative technologies such as self-checkouts in stores is seen as advantageous in many aspects for retailers, if customers cannot adopt it, the usage of in stores becomes disadvantageous. However, the literature offers limited knowledge about the customers' adoption of self-checkouts in spite of its value for the survival of firms. Therefore, understanding what factors affect individuals' intention to use self-checkout systems has been a need for both practitioners and researchers. This study aims to spot out the determinants of intention to use self-checkout systems in a supermarket chain. In this regard, this study employs the technology acceptance model (TAM) to which the constructs technology anxiety, technology self-efficacy, compatibility, and knowledge are incorporated into the original model. The results of the analysis of the data (N=281) reveals that: (i) technology self-efficacy and knowledge are positively related to two beliefs, perceived ease of use and perceived usefulness, (ii) compatibility is positively associated with perceived usefulness, (iii) perceived usefulness is positively related to attitude, and (iv) attitude is positively associated with intention to use.

In the beginning of the fourth industrial revolution, competition in acquiring and retaining best talents in concert with talents’ unfamiliarity of what they will face and obtain in the course of working at a company are two major problems. It is essential for a company to make its employees satisfied and pleased with their jobs. These very satisfaction and pleasure are hoped to serve as a key for motivating employees to perform and contribute their best for the company. Numerous research studies have proven the positive effect of work well-being on job performance, but the findings came with inconsistencies and controversies. This fact has caused reluctance in a good many companies to invest in their employees’ work well-being. A survey of 509 millennial employees in the Indonesian startup digital industry was conducted in this research. The results show that employee’s work well-being had a significant, positive effect on job performance. Theoretically, this research has contributed in responding to inconsistencies in literature. It is hoped that this research will also offer practical contribution to individual employees as well as human resources department and increase company executives’ confidence in making organization-related strategic decisions to attain sustainable performance. Finally, we propose a number of intervention suggestions for performance improvement through work well-being.

The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements. Researcher also designed a questionnaire to target the executive managers, financial managers, and departments' heads at the (13) Jordanian commercial banks, where (145) questionnaires were distributed, recovered (122), and (118) of those were found to be valid for analysis. The study used the SPSS and the Multiple Regression test to reach the objectives of the study and test its hypotheses. The results indicate a major impact of AIS reliability on fostering the planning process requirements at the Jordanian commercial banks, and recommended the need of managements to focus on AIS to assist for the development of plans and policies related to the various activities, which may be practiced by management.

In this article, the research team uses the VAR self-regression vector model to evaluate the impact of exchange rates on inflation and economic growth in Vietnam over the period 2005-2018. With six endogenous variables included in the VAR model: bilateral real exchange rate (Er), money supply (M2), exports (X), imports (IM), GDP at 2010 comparative prices (GDPR), the consumer price index (CPI) and the two exogenous variables, international price (Pw) and US Federal Reserve interest rate (Ifed), the research team examines the impact of exchange rates on endogenous variables in the model and considers the reaction of inflation and economic growth on various shocks. Based on the quantitative results, the research team will recommend some discus-sions to contribute for the improvement of Vietnam's macro environment, trade balance, inflation control, and economic growth support; implementing the goal of macroeconomic stability to suit the period of international economic integration and improving national competitiveness.

This paper performs an investigation on Organizational Citizenship Behavior (OCB) head of the biMBA-AIUEO unit in DKI Jakarta Province, which is a franchise brand of kindergarten schools in Jakarta. The purpose of the research, is to know and analyze: the direct influence of Organizational Justice on OCB unit head biMBA-AIUEO; the direct influence of Work Involvement on OCB; the direct influence of Organizational Justice on the Work Involvement, and the indirect effect of Organizational Justice on OCB head of the biM-BA-AIUEO unit, with Work Involvement as mediation. The study used 140 samples of head of the biMBA-AIUEO unit in DKI Jakarta Province, and collected data by distributing questionnaires. The research uses quantitative methods and data processing using the path analysis. The results of this study prove that Organi-zational Justice had a positive and significant direct effect on OCB. Organizational Justice that are treated well can be perceived positively for employees to increase their OCB. Research results from work involvement have positive and significant effects on OCB. Even, Work Involvement has the most influence on OCB. This confirms that, high work involvement will also increase their OCB. Likewise, the results of the organization justice have a positive effect on work involvement. This reflects, that employees who are treated fairly by the organization will feel happy and can be a stimulus for them to be more actively involved in work. Whereas Organizational Justice has a positive and significant indirect effect on OCB through the mediation of Work Involvement. Employees who are treated fairly will feel happy, so they can stimulate themselves actively involved in work. This condition then, inspires and stimulates subordinates willing to do extra work that reflects OCB.

The study aims to identify and measure factors affecting the job satisfaction amongst accountants in accounting service firms in Hanoi. Based on literature review and the results of some interviews, a total of 200 questionnaires were sent to research participants for recollection within 1 month; 145 of them met standard and were subject to analysis. The results of Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identified 5 main factors affecting job satisfaction amongst accountants: (i) salaries, (ii) welfare regimes; (iii) Recognized achievements and rewards, (iv) working conditions and (v) training and promotion. On this basis, some recommendations have been improved the job satisfaction of the accountant in the accounting service firms in Hanoi.