Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country. The company expects to incur the minimum tax costs associated with fulfilling its tax obligations. Research on the influence of business characteristics to tax compliance cost is still scanty. This research examined the effect of business characteristics (age, size, sector and risk management) on tax compliance costs. The research design adopted in this study is survey design. The questionnaires were distributed to the members of De-partment of Cooperatives and Micro Small-Medium Enterprises in Padang City. The non-probability sampling was used as the sampling method and 92 respondents participated in this re-search. The data obtained were analyzed using Statistical Package for Social Sciences (SPSS). The research findings indicate that age, size and sector have no effect on tax compliance costs while risk management has an effect on tax compliance costs.

Small and Medium Enterprises (SMEs) play a major role in most developing countries because they are able to improve and develop the economy. e-Commerce is also an important topic in vari-ous research fields as it brings about benefits to these countries. However, the adoption of e-Commerce by SMEs in developing countries is low due to several factors. Therefore, a parsimony framework has been proposed to investigate the factors which influence the adoption of e-Commerce among SMEs in West Malaysia. Three factors are considered in this research, namely Perceived Barriers, Organization Readiness, and Competitor Pressures. Questionnaires were used for data collection while SmartPLS was used to analyze the data. The results showed that Perceived Barriers contain negative significant influence on the adoption of e-Commerce among medium-sized SMEs, but not for small-sized SMEs. Organization Readiness shows a huge difference between small and medium-sized SMEs. Competitor Pressures are important for both small and medium-sized SMEs. In conclusion, the results obtained will assist and enable stakeholders to restructure e-Commerce applications which fulfill the needs of their organization and therefore, increase the effectiveness of the organization.

According to the Ministry of Information and Communications in Vietnam, as of November 2015, the number of mobile subscribers is over 120 million ones, accounting for over 86% of the total number of telephone subscribers. With a total population of over 92 million Vietnam citizens, a stable national economy and a large populations of young consumers in the country, mobile communication industries still have a huge potentials for future development. Telecommunication service providers in Vietnam are facing fierce competition. Subscribers are expecting OTT (Over the Top) applications, good quality service and handset subsidy. This study investigated whether legal frameworks, OTT applications, quality of service and handset subsidy are important components of mobile telecommunication service in Vietnam. This study used quantitative method to distribute surveys to mobile subscribers. Findings found that all four factors significantly influence mobile business in Vietnam. Thus, telecommunication service providers in Vietnam must continuously innovate to enhance operational competitiveness, improve business efficiency, expand business scale, and improve its position in the market in order to ensure sustainable development. Moreover, Vietnamese government needs to develop a legal framework to help mobile telecommunication service providers enhance the common interests and benefits of the entire society.

Knowledge governance is a relatively new discipline in Malaysia with very little research work performed so far. As Malaysian government is actively involved in the implementation of Economic Transformation Program (ETP), Government Transformation Program (GTP) and Urban Trans-formation Program (UTP), Small and Medium Enterprises (SMEs) need to react to the government move by transforming their conventional knowledge management practices to knowledge govern-ance. As of today, there has been very limited study conducted in Malaysia on the extent of the company acceptance of such governance. This research was therefore conducted to measure the SME users' acceptance and identify the pros and cons of knowledge governance. With these findings, recommendations were given to policy makers and industries to increase the company's knowledge governance acceptance. Questionnaire was used for data collection. Systematic random sampling methods was used to select respondents. The questionnaire was developed and adapted based on knowledge management and IT governance frameworks. In this model, the dependent variable was company's intention to adopt knowledge governance. Independent variables included knowledge application needs, knowledge architecture, knowledge infrastructure, knowledge investment and knowledge principles.

This paper examines the corporate social responsibility (CSR) practices of the Malaysian public-listed government-linked companies (GLCs) using a dimensional analysis. Four dimensions of CSR activities, namely community, employees, environment and governance, are investigated to study the latest CSR practice of GLCs in year 2016. Each dimension is divided into three subcategories to further examine the performance of GLCs on a particular CSR area. This is the first paper in Malaysia which uses CSR ratings (obtained from CSRHub database) to proxy for CSR practice. None of the past literature has been found to adopt this approach. The findings show that Malaysian public-listed GLCs performed better in community, employees and environment dimensions, whilst tend to underperform in governance dimension.

This paper investigates the influence of total quality management (TQM) on export performance of manufacturing sector of Pakistani’s Small and Medium Enterprises (SMEs). The data was collected from manufacturing SMEs participating in exports and three hundred sixty-four (364) responses were received and further used for statistical analysis. The statistical SEM analysis was evaluated through Smart PLS-3. The results of the study show that TQM had an influential role in SMEs’ export performance. Firms with the higher-level implementation of TQM will be more successful in the international market and can achieve better export performance. Thus, the study reveals that TQM is a valuable and dynamic intangible resource which can increase the SME export perfor-mance. The study presented the relationship between TQM and SME export performance and pro-vided some insights for the practitioners and the researchers. In other words, practitioners and re-searchers will be able to make a better decision about the implementation of TQM. Furthermore, the current study contributed to the literature of TQM and SME export performance, empirically. The absence of TQM can affect the firm performance in the international market.

In construction projects, contractors have prioritized risks due to abandonment of operations and events, interruptions, time, and cost overruns. Construction hazards are linked to the ambiguity and unpredictability of the timely delivery of a project, with standard quality and within an allowable budget. The bid process is heavily reliant on economic considerations which include the exchange market, rate of interest and cost inflation for equipment and workforce. Project failure takes place if economic considerations have not complied for effective management of risks in construction. The research framework is founded on Organization Control Theory and focused on the PLS-SEM approach which addresses the effect of economic factors with moderating government regulatory procedures on the management of risks in construction within 303 large (higher than 250 workers) Saudi Arabian contractors. In the PLS-SEM approach, complicated models are effectively analyzed with higher statistical power. The findings show that economic factors and government regulatory procedures have a favorable impact on the management of risks in the Saudi Arabian development industry. Additionally, moderating government regulatory procedures has a favorable correlation to the management of risks in the Saudi Arabian construction sector. By addressing economic considerations, this study enables practitioners, experts and stakeholders involved in construction industries to conduct effective management of risks in the construction sector.

In this paper, the authors aim to analyse organisational intention and focus on hybrid project management (HPM) methodology adoption in FinTech system software development. It is important to ascertain the internal and external factors that affect organisational decision-makers’ intentions towards HPM adoption. This study aims to apply a theoretical approach integrating Technology-Organisation-Environment (TOE), which examines the factors that impact FinTech organisations’ decisions to adopt HPM into their software development projects, together with the Theory of Planned Behaviour (TPB) which examines the behavioural intention. It addresses those factors that form organisational decision-makers’ readiness for HPM implementation and enable their intention to use it. When combining the independent, dependent, and moderating variables, the results show that the effect of relative advantage, top management support, and industry pressure have a positive influence on individual’s attitude towards HPM adoption in FinTech Malaysia and sustainability in Quality 4.0. The authors also considered the influence of attitudes and perceived behavioural control variables having a positive influence on sustainable intention of HPM adoption in the FinTech industry. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to verify the proposed hypotheses, with the exception of the direct influence of top management support or attitude on intention to adopt.

Fatigue crack growths of a corner crack emanating from a pinhole of a solid cylinder subjected to cyclic torsion loading were simulated using a Dual-Boundary Element Method (DBEM) based software. For a given crack aspect ratio a/c, larger Mode I stress intensity factor (SIF) was observed at a larger pinhole diameter. Any given initial crack aspect ratio a/c would evolve towards unity. The final evolving crack aspect ratio a/c was shown to be larger than 1. For the same given initial crack length a, a smaller crack depth c was found to result in a shorter fatigue life. A shorter fatigue life yielded a larger orientation angle of the crack growth path.

Synthesis of 2H and 3C-polytype silicon carbide nanowhiskers mixture of silicon dioxide and carbon was performed by carbothermal reduction process. The reaction temperature for synthesis of 2H-SiC was varied from 1350 C to 1650 C and for the 3C-SiC this range was varied from 1450 C to 1650 C. Scanning Electron Microscopy (SEM) analyses showed that nanowhiskers structures of both 2H-SiC and 3C-SiC polytypes has a size up to 100 nm in diameters and several microns in length. However, the orientation and pattern of grains were different in both structures. While for 3C-SiC polytype, the shape has been classified as SiC majorly grew along [101] plane by X-ray Diffraction pattern and finalized by Raman shift peaks at 799 and 959 cm-1, the shape of 2H-polytipe silicon carbide was categorized as SiC majorly grown along [111] plane confirmed by Raman shift peak at 799 and 963 cm-1. The mechanism of vaporgas interaction was also suggested and discussed for both SiC nanowhiskers polytypes.