In recent years, the Malaysian Ministry of Tourism has been increasingly investing for the development of homestay destinations, which have a deeply positive and sustainable socio-economic impact on rural communities. Tourists who visit these less-trodden areas of the country in turn have an opportunity to experience its diverse cultural heritage in a more inti-mate and personable way. The purpose of this study is to identify the factors that contribute to tourists’ satisfaction with the service they received at Homestay Banghuris in Sepang, Selangor, Malaysia. A total of 80 tourists willingly participated in a research questionnaire distributed at the homestay. They were selected by the simple random sampling method. The study examined the relationship between service quality and tourist satisfaction and realize that there were positive and meaningful relationship between service quality and customer satisfaction.

This paper performs an empirical investigation on the effect of audit quality on performance of companies listed in Hanoi Securities Trading Floor, Vietnam. For the purpose of the article, the study conducts a comprehensive analysis of data based on 228 companies listed on Hanoi Securities Trading Floor using software SPSS 22 and Smart PLS 3.0. The results indicate that audit quality positively impacted the financial performance of the companies listed on Hanoi Securities Trading Floor. The results also indicate that audit quality also positively impacted to customer loyalty and employee satisfaction. The study also provides some recommendations for the improvement of the audit quality in Vietnam.

Talent management is one of the roles in human resources management and there has been a long debate about talent management for years. This study aims to identify the relationship between talent management and teacher leadership development. In addition, the study also analyzes the talent management and teacher leadership levels. The data are analyzed using descriptive and inferential statistics. Statistical Package for the Social Sciences Software (SPSS) version 23 and Partial Least Squares Structural (Smart PLS) version 3 are also applied to analyze the data. The survey study involves 473 teachers in Malaysia residential school. The findings reveal that talent management and teacher leadership practices were at high levels. There is a significant positive relationship between talent management and teacher leadership development. The results of the study promote the role of talent management that can lead to positive changes in teacher leadership at schools. It is hoped that through this study various stakeholders such as schools, district education offices and the ministry of education of Malaysia will be able to assist in planning and organizing efforts in order to produce good leaders in future. It is hoped that through this study, various stakeholders such as school, district ed-ucation offices as well as the Ministry of Education will be able to assist in planning and organizing efforts to address the role of teacher leadership to produce highly talented future leaders at schools.

The objective of this study is to describe the influence of principals' leadership, work environment, and affiliation motivation on improving the performance of certified teachers at Private Vocational Schools in Tegal City, Indonesia. To achieve this objective, the current study carried out a research survey in Private Vocational Schools of Tegal City. Therefore, data collection was achieved by using survey questionnaire and respondents of the study was school teachers. Thus, this study used quantitative research approach with cross-sectional research design. Data were analyzed by using latest technique, namely; Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study showed that the leadership of the principal, the work environment, and the motivation to affiliate were well per-ceived by the teachers. Both principal leadership and work environment had direct effects on improving the certified teacher’s performance. The teacher’s performance can be explained by independent head leadership and work environment variables, however, for independent variables namely; motivation to affiliate did not have enough significant influence. Hence, teacher’s performance can be improved through the leadership of principals and a conducive work environment.

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This paper explored the dynamics of monetary policy and its effect on private investment, using annual frequency data from 1981 to 2017. The paper employed autoregressive distributive lags methodology to estimate the link between private investment and some selected monetary indicators. Empirical finding shows that broad money supply increases private investment in the long run for the study area. Interestingly, our study shows inverse relationship between exchange rate and private investment. These findings are insightful for policymakers for strategic policy mix construction. Consequently, the study recommends, among other things, proper coordination of monetary and fiscal policies, good macroeconomic policies, proper channeling of financial resources to the private sector and proper measures for controlling inflation.

Good management of cash flow will help managers control cost estimates, control plan implementation as well as control additional costs, ensuring project success. Therefore, identify-ing the factors influencing the cash flow of enterprises helps create synchronous solutions to improve the efficiency of cash flow management, contributing for improving the operational efficiency of the enterprises. This study is based on a survey to determine the factors influenc-ing the cash flow through the questionnaires and interviews of 105 construction companies listed on the Vietnam Stock Exchange in 2018. The study conducts descriptive statistics anal-ysis of surveyed enterprises; check the Exploratory Factor Analysis (EFA) analysis conditions to determine the groups of influencing factors on cash flow in construction companies listed on the Vietnam Stock Exchange. At the same time, this study remains to check a sample T-test with a value set to 3.0 and 5% reliability and analysis of EFA discovery factors to select components with the highest coefficients and load components. Based on the EFA analysis results, the study finds six main groups of factors affecting the cash flow of construction companies. They are: macro environment; construction period; payables and receivables; construction cost; retention; loan payment and tax. The study also shows that the effect of varia-bles to cash flow management varied with a mean value from 0.17 to 0.518. Based on the research results, the authors provide some recommendations to strengthen cash flow management in construction companies listed on the Vietnam Stock Exchange.

Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies have noted the benefits of applying IFRS such as: Improving the quality of information on financial statements; Attract capital and enhance business cooperation opportunities, increase competitiveness, international integration in the world market; improve business performance, improve management and information quality; reflecting more reasonable business value; helping countries save cost of drafting, quickly integrate into international accounting standards; improve the quality of human resources in the field of auditing and financial accounting. Vietnam is a member of ASEM, APEC, WTO, AEC, etc. but the country is one of the few countries that has not yet announced an official roadmap for IFRS adoption. So IFRS adoption is necessary to proactively integrate more deeply into the regional and world economy. The Ministry of Finance of Vietnam has planned to adopt IFRS for listed firms, foreign-invested enterprises, public enterprises from 2022. In fact, some firms in Vietnam have voluntarily adopted IFRS as required during the operation process with related parties. This paper aims to identify factors that affect the adopting IFRS in Vietnamese listed firms. The authors used mixed research method by logistic regression model. Data was collected from 154 audited financial statements in 2018. The results show that some financial ratios such as return on equities (ROE) affect to IFRS adoption in listed firms of Vietnam. Therefore, if Vietnamese listed firms need to adopt IFRS effectively in the future, the Ministry of Finance should issue regulations for mandatory IFRS adoption to large firms with high rates of profitable on equity, promoting quality of auditing companies and audit program that are based on IFRS standards.

This study aims to investigate the impact of job competencies in achieving team work collaboration in Jordanian industrial companies. The study population includes all 6 Jordanian industrial companies at Aljezah distract, Jordan. A random sample of the employees including managers, deputies, assistants and sector managers is selected from the Jordanian industrial companies with the population of 130 individuals. To achieve the study objectives, the researcher uses quantitative, descriptive and analytical methods through several statistical tools to test the study hypotheses. The results show that competencies, knowledge, skills and atti-tudes, among the employees of Jordanian industrial companies played essential role in achieving the team work collaboration. The study also finds significant differences on the effects on team work collaboration dimensions; including culture differences, time differences and language on job performance. The researcher recommends the organizations to enhance job competencies in the Jordanian industrial companies to improve the performance of the businesses by acquiring appropriate knowledge and skills in achieving the team work collaboration.

The transformational leadership style as practiced by the organization leaders was examined in their role to enhance employees’ competency for organization performance. A quantitative approach is used in this study using a survey approach through the distribution of a set of questionnaires. In this study, the sample comprised of 232 supervisors from three food manufacturing industries in various supervisory levels, departments, and sections within the production line. The hypotheses were analyzed using IBM Statistical Package for the Social Sciences (SPSS) and partial least squares (PLS-SEM) SmartPLS version 3.0. The statistical analysis results confirm that there was a significant relationship between transformational leadership styles, employees’ competency with organizational performance. The study also confirmed that the transformational leadership styles as practiced substantially contributed to employee competency. Based on the PLS-SEM’s results, this study provides evidence that transformational leadership styles also substantially contributed to organization performance. The study also found that employee competency has contributed to organization performance. Based on the mediation analysis results, the study finds that employee competency mediates the relationship between transformational leadership style and organization performance. These results add to an understanding of the role of transformational leadership style and employee competency in contributing to a higher productivity and organization performance.

This study aims to examine and analyze the effect of the Investment Opportunity Set (IOS) on the corporation funding policies and also finds out whether or not the institutional ownership moderates the role of family ownership on IOS and company funding policies. The population includes all go-public companies listed on the IDX over the period 2008-2016. The sampling technique used was purposive sampling method. The processing data used regression equations with panel data models and Eviews analysis tools. The results show that IOS had a negative effect on the funding policies. This makes the company with a lower debt to equity ratio on its capital structure policy to use the equity financing to reduce the agency problems. Institutional ownership moderates the influence of IOS on the funding policies. This proves that the institutional ownership balances need to replace the role of debt in monitoring the managers and reducing the agency problems in the company. The family ownership does not moderate the influence of IOS on the funding policies because in the ownership, the family tends to take opportunities for the personal interests and form a weak ownership structure so that the agency problems rises and disrupts the company performance.