The purposes of this study are to study (1) opinions on the driving performance of cargo truck drivers and (2) the factors that affect the efficiency of driving cargo trucks from Thailand to the Lao PDR by crossing the first Thai-Lao Friendship Bridge. The study was conducted with a sample of truck drivers who transport goods across the Thailand border to Lao PDR at the Nong Khai Customs Area, Nong Khai Province. 384 respondents were acquired by selection according to their convenience. They then completed a questionnaire with confidence values between 0.70 – 0.90. The statistical data analysis for this study included mean and standard deviation, and structural equation analysis. The results showed that: (1) Truck drivers have various opinions on the personal factors of truck drivers; truck driver performance factors and truck driver transportation efficiency indicators are as follows: speed, economy, safety, comfort and punctuality factors, which are at very high levels and (2) The personal factors of a truck driver have a positive influence on truck driver performance while the truckers’ transportation efficiency and the truck drivers’ performance have positive influences on the efficiency of truck drivers' transportation by 54 percent.

This article aims at determining the impact of corporate social responsibility (CSR) on the operational performance in Nam Dinh seafood enterprises, Vietnam. To achieve this objective, surveys were conducted on 158 Nam Dinh seafood enterprises and the necessary data were analyzed with Smart PLS 3.0 software. The results show that CSR had positive impact on financial and non-financial performance of Nam Dinh seafood enterprises. Non-financial performance includes: Customer loyalty, government support and business reputation. On that basis, some recommendations are made for Nam Dinh seafood enterprises to help these businesses confidently implement CSR for future sustainable development.

This research explores the collective impact of overtime, random breakdown, discontinuous issuing rule, and scrap on batch production planning in a supply-chain environment. In today’s global business environment, manufacturing firms encounter numerous operational challenges. Externally, they must promptly satisfy the customers’ various requests, while internally, they must cautiously manage several inevitable issues in the fabrication process. These issues might be concerned with scrap, random breakdown, etc. Resolving such issues is crucial for meeting the due dates of customers’ orders, adhering to the expected manufacturing schedules, product quality, and minimizing the total fabrication-transportation-inventory costs. The study develops a model to characterize the system’s features mentioned above and assist the manufacturers with batch fabrication planning. The model proposes a solution process with an algorithm seeking an optimal runtime for the system. Additionally, it gives a numerical illustration depicting the collective and individual impacts of these special features on the operating policy and other performance indices. This model and the research findings can facilitate manufacturers’ decision-making for green batch fabrication and enhance competitive advantage.

This study seeks to investigate the association between organizational culture and employees' commitment in the Jordanian hotel sector. The data that were gathered from 248 hotel employees, were about the respondents' organizational culture and its impact on the employees' commitment. Data were collected using the Organizational Culture Index (Wallach, 1983) [Wallach, E. J. (1983). Individuals and organizations: The cultural match. Training & Development Journal,37, 29-36.], and Organizational Commitment Questionnaire (Mowday et al. 1982) [Mowday, R.T., Porter, L.W. and Steers, R.M. (1982). Employee-Organization Linkages: The Psychology of Commitment, Absenteeism and Turnover. Academic Press, New York.]. De-scriptive statistics were reported, and hypotheses testing using SmartPLS3 was used. Generally, and with some unexpected outcomes, organizational culture was found to be significantly associated with organizational commitment. It was confirmed that bureaucratic and supportive culture were the predictable dimensions of commitment, while innovative culture was found to be an unpredictable dimension of commitment. This study provides useful managerial implications and contributes to the existing pool of knowledge on the relationships be-tween organizational culture and organizational commitment. Different aspects and context of these variables were tested to provide a wider and more comprehensive understanding on the factors which affect organizations and employees.

This study aims to analyze the supply chain performance mediation on the relationship between supplier flexibility, supply agility, and company performance. The population in this study were 100 broilers in the districts / cities in Banten Province. The data to be used in this study are primary data, through sending questionnaires. Development of theoretical models with five hypotheses processed in the analysis using SmartPLS Software version 3.0.m3. The results showed that supplier flexibility and supply agility have a positive and significant effect on company performance, supplier flexibility and supply agility have a positive and significant effect on supply chain performance and supply chain performance has a positive and significant effect as an intervening variable to the company performance. Supply chain mediation has an important role in integrating production processes from upstream to downstream, including establishing good relations between businesses involved in supply chain management to improve the company's performance.

Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while re-maining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result - their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

The study aims to test the impact of risk on supply chain cooperation in the agriculture sector in Vietnam. The research paper used the quantitative research method through analysing structural equation modelling (SEM), with a dataset of 518 observations. The survey subject is the experienced and knowledgeable manager in supply chain management in the agricultural sector. The result found that risk has impacted not only directly and negatively on the supply chain cooperation but also indirectly through intermediary factors, namely commitment and the participant's opportunistic behaviour. In addition, the study has also proved that in some cases, the participant's dependency mentality in work and opportunistic behaviour lead to the opposite impact of commitment on trust and level of supply chain cooperation in agriculture. Based on this result, the study also makes recommendations to enhance the effectiveness of the supply chain cooperation in the agricultural sector in Vietnam. The findings contributed to both theory and practice. It pointed out the impact of risk on the supply chain cooperation in the agricultural sector, as well as the mediating role of commitment and opportunistic behaviour in this relationship.

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.

The aim of this research is to analyze the effects of e-Marketing, e-CRM and e-Marketing on e-Loyalty and company performance. The study is quantitative with a questionnaire approach. Data processing tools use the SmartPLS 3.3.3 software. The primary data collection method was by distributing online questionnaires through online surveys to 286 managers of non-e-commerce companies during covid pandemic and digital era. The regression test results show the e-Marketing has a significant effect on Company Performance, e-CRM has significant effect on Company Performance, e-Marketing has no significant effect on e-Loyalty, e-CRM has no significant effect on e-Loyalty), e-Loyalty has no significant effect on Company Performance, e-CRM has no significant effect on business sustainability through e-Loyalty. Finally, e-Marketing has no significant effect on Company Performance through e-Loyalty. That means e-marketing and e-CRM have a relationship and influence on e-loyalty both individually and simultaneously.

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.