The real estate and construction industry have significantly played a particularly important role in economic development in each economy. In the case of Vietnam, the real estate and construction industry have greatly contributed a large proportion to the gross domestic product (GDP) growth with a sustainable annual growth. The purpose of this study is to examine the impact of manager’s ability, wage minimum policy, and firm size on firm performance. Using 220 real estate and construction firms in the case of Vietnam, results depict that a greater ability of managers in the real estate and construction sector will significantly enhance the efficiency of businesses. In addition, a larger firm can reach a higher firm efficiency while the efficiency of the real estate and construction firms is not impacted by changes of wage minimum policy.

The primary objective of this paper is to investigate the mediation role of port supply chain integration between Human Resource Management (HRM) practices and port performance (PP) in Kingdome of Saudi Arabia. The present study employed partial lest square structural equation modeling technique to analyze the collected data. The study found some positive significant direct relationship between HRP, port supply chain integration (PSCI) and PP. Besides, this study also found some positive and significant relationship between HRP and PSCI. Additionally, the study confirms the mediating role of PSCI between HRP and PP. The study contributes to the literature and to the practice of ports to understand how the process of HRP and PSCI produces better port performance.

In this paper we investigate the use of lot streaming in non-permutation flowshop scheduling problems. The objective is to minimize the makespan subject to the standard flowshop constraints, but where it is now permitted to reorder jobs between machines. In addition, the jobs can be divided into manageable sublots, a strategy known as lot streaming. Computational experiments show that lot streaming reduces the makespan up to 43% for a wide range of instances when compared to the case in which no job splitting is applied. The benefits grow as the number of stages in the production process increases but reach a limit. Beyond a certain point, the division of jobs into additional sublots does not improve the solution.

The current study links the information contents of the three main financial statements in a balanced panel data model to empirically examine the effect of cash flows per share and capital structure on shareholder value. The results of the study are based on a sample of 270 firm-year observations from the Jordanian commercial banks and insurance companies that listed on Amman Stock Exchange (ASE) from 2011 to 2019. Based on the Fixed Effect Model (FEM) with Driscoll-Kraay standard errors, the empirical results show that cash flows from operating activities per share had a positive and significant relationship with shareholder value, whereas both the cash flows from investing and financing activities per share had negative but insignificant relationship with shareholders’ value. Results also show that capital structure had a negative but insignificant relationship with shareholder value. Finally, the results indicate that dividend per share had a positive and significant relationship with shareholder value. Accordingly, decision-makers should direct cash to efficient investment projects in order for cash outflows from investing activities to create value to shareholders and to generate positive cash flows from financing activities. Similarly, an appropriate capital structure should be selected to create value for shareholders.

Access to water resources is one of the demanding issues of the 21st century worldwide. As worldwide population increases, the demand for water is seriously increased. With the increasing demand, water quality is also under growing stress which requires better supply chain management (SCM) by adopting strategic management practices. Therefore, the objective of this study is to examine the role of supply chain strategic management in customer satisfaction and the performance of the water supply company in Makassar, Indonesia. In this study, service quality and drinking water quality were taken as the strategic management activities. Employees of water supply companies were selected to collect the necessary data. Questionnaires survey was used to collect the necessary data from employees. Three hundred (300) questionnaires were distributed among the employees of water supply companies of Makassar, Indonesia. It was found that strategic management practices were vital to enhance water supply chain. Moreover, it was concluded that water supply companies of Makassar needed better supply chain activities to boost performance. Better supply chain implementation was the key to customer satisfaction and the performance of the company.

Lesotho faces fiscal deficits due to high government expenditure as characterized by the huge wage bill regarded as one of the highest in the world (UNICEF, 2018). The aim of this research paper is to investigate the tax revenue impact as a share of Gross Domestic Product (GDP) on economic growth in Lesotho. This research is provoked by the theoretical postulations and empirical evidence that their relationship is positive up to a certain optimal level which is the point at which economic growth rate is maximized. The study used data from 1988 to 2017 to investigate the relationship between tax burden and economic growth in Lesotho by applying the log-linearized model of Scully’s tax optimization model transformed into an ARDL bounds testing framework. Granger causality test and error correction model was employed to investigate the long run relationship between tax burden and economic growth in Lesotho. The findings of study revealed a long-run relationship between economic growth rate and tax burden with a unidirectional causality running from economic growth to tax burden. Granger causality revealed no causal effect running from tax burden to economic growth in Lesotho despite expectation of significant causal effect following both theoretical and empirical literature from various studies. Error correction results further supported a co-integrating relationship running from economic growth to tax burden with 100 percent speed of adjustment in the short-run towards a long-run equilibrium level. An optimal tax burden could not be established as the variables of interest were negative and insignificant signifying the insignificance of tax policy in stimulating the economic performance.

Corporate governance has emerged as a sine-qua of corporate success. The stakeholder theory of corporate governance consists of various factors, other than the economy and finance and considers corporate governance as an important determinant of the supply chain performance and the supplier relationship. Following the stakeholder theory, the current study studies the impact of the corporate governance, and supplier diversification network on the firm supply performance. In addition, the current study investigates the moderating role of supplier diversification in the relationship between three corporate governance characteristics; namely board size, board independence, and board competency and firm supply performance. The study is carried out on a sample of the industrial firm in Indonesia. To achieve the research objectives PLS-SEM technique is employed. The findings of the study provide a great deal of agreement with the proposed hypotheses. The findings of the current study are helpful for the policymakers, researchers and practitioner in examining and understanding the link between corporate governance, supplier network and firm supply performance.

This study aims to investigate both the direct and indirect relationships between Environmental Cost Accounting (ECA), Environmental Performance (EP) and Financial Performance (FP). The samples are companies listed in the industrial sector of Amman Stock Exchange. Subjective data using questionnaire are collected to measure ECA and EP, and objective data are obtained from the companies’ annual reports to measure FP. The author used structural equation modeling to analyze the data. The results showed that ECA positively affected EP and FP, also ECA positively affected EP. Moreover, the results confirmed the mediation role of EP on the direct relationship between ECA and FP. This study contributes to the management accounting literature and contingency theory by using structural equation modeling to examine the above-mentioned relationships, which have been neglected in previous studies, and by analyzing more recent data from a developing country perspective. The results will be useful for practitioners in Jordan, especially for management in the industrial companies and the Ministry of Environment.

During the past few years, there has been a declining trend on the performance of Indonesian supply chain companies. The performance of the Indonesian supply chain companies is relatively low compared with other countries such as Malaysia, Thailand, and Singapore. To address this issue, the primary objective of this study is to examine the role of computerized accounting system (CAS) in supply chain accuracy. A survey was conducted to collect the necessary data from the managerial staff of supply chain companies in Indonesia. PLS-SEM was implemented to analyze the data. The results indicate that CAS had a significant positive relationship with supply chain accuracy. Computerized accounting system supports supply chain operations, which increases the accuracy of the supply chain system. Computerized accounting system also provides the ease of use and usefulness, which enhances the supply chain activities and decreases various issues. Therefore, the computerized accounting system is the key to gain accuracy in the supply chain.

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.