Digital divide, trust towards e-commerce system, and facilitating conditions as the factors impacting the use intention of the international trade center were examined in this study, through a survey carried out on 500 Jordanian students. The proposed conceptual model was empirically tested, and significant impact of trust and facilitating conditions on intention to use the international trade center was affirmed. Meanwhile, the digital divide did not impact the intention to use the international trade center. Being limited to the Jordanian context, the study findings may not be generalizable to other countries.

The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

Today, the use of technology has made education more enjoyable. Vocabulary retention becomes a challenging task for both teachers and learners. They may learn the vocabulary but may not retain it. Yet, the use of web-based games may assist them in maintaining words known for short and long-term retention. The current study was conducted to identify students' abilities in retaining words learned after they were assigned to play a web-based vocabulary learning game, namely OnVac. Both short and long-term retention were measured after they were required to play the game as a treatment. Also, the study investigated students' perceptions about the system operation of OnVac. The use of quantitative research design, particularly quasi-experimental research and survey showed gains in vocabulary retention among students for short and long-term retention. The study also found that OnVac can support vocabulary learning among students in their learning of the specialized vocabulary. In terms of the system operation, the participants reported that the tool could assist them in learning engineering and technology words as it was convenient to use. The study provided implications to the teaching pedagogy in that teachers need to be wise and analytical in developing the online game to assist learners in learning English specialized vocabulary.

Advancement of banking and financial investment has led to the rapid expansion of services automation. The consistent increase of Artificial Intelligence (AI) usage in investment management implies the impending popularity of technology-based service. This study examined influencer endorsement and perceived security benefits as moderators to the relationship between perceived risk and financial AI services. Questionnaires were disseminated to 300 respondents who were customers with experience of using financial AI services in Jordan, and they were chosen through purposive sampling method. Structural equation modeling run using Smart-partial least squares (PLS 3.3.6) was employed in analyzing the data obtained from 220 completed questionnaires. The results show that perceived risk negatively affects financial AI services, while influencer endorsement and perceived security moderate the relationship between perceived risk and financial AI services. This study provides insight to companies on how to reduce perceived risk to encourage people to use business intelligence applications, as in the use of financial technology services.

This study aims to investigate the moderating effect of enterprise risk management on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The current study uses panel data of 684 firm-year observations, employed regression analysis and analysis of annual reports of 76 listed companies on the Amman stock exchange (ASE) from 2009 to 2017 covering 9 years. The findings of the hierarchical regression analysis showed that the enterprise risk management has a significant positive moderating effect on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The findings reveal that enterprise risk management positively moderated the relationship between board of directors’ effectiveness on Return on Assets, Return on Equity, and Tobin’s Q. It also moderated the interaction of board of directors’ effectiveness intercept enterprise risk management on Return on Assets and Return on Equity, which were found positive and significant. The findings of this paper can provide crucial conclusions and recommendations that clarify the relationship between the board of directors’ effectiveness and the accounting and market performance in Jordan and the moderate impact of the enterprise risk management.

In the digitalization era, e-commerce plays a crucial role in the economy, followed by the internet and smartphone technology. Also, it has a positive effect on humankind. Indonesia has reported the highest e-commerce adoption in the world. However, limited previous studies utilize customer relationship management (CRM) as a mediator in influencing online purchase intention. The present study seeks to analyze the mediating role of CRM in the relationship of digital marketing and online trust on the online purchase intention of e-commerce customers in Banda Aceh city, Aceh province, Indonesia. This study involved all the customers of e-commerce companies in Banda Aceh City. The sample was determined by using a rule of thumb. A total of 150 respondents participated and were collected using purposive sampling. The results indicated that Digital Marketing and Online Trust have a significant positive relationship with CRM. Also, Digital Marketing and CRM have a significant relationship with online purchase intention. Unfortunately, Online trust does not significantly affect online consumer purchase intention. In addition, the CRM mediates the relationship of digital marketing and online trust towards the online purchase intention of e-commerce consumers in Banda Aceh, Aceh Province, Indonesia. This study concludes that CRM plays a role as a mediator in the relationship of the studied variables on the online purchase intention of e-commerce consumers. Also, this study has successfully analyzed the factors that influence online purchase intention and proved the role of CRM.

Friction drilling is a green hole-making process that zealously utilizes the heat generated from the friction between the rotating conical tool and workpiece to create a bushing without generating chip. The difficult-to-machine materials with unique metallurgical properties have been developed to meet the demands of extreme applications. However, the major challenges of friction drilling on difficult-to-machine materials are the hole diameter accuracy, petal formation and tool wear. In this study, the effects of process parameters such as spindle speed and feed rate on bushing height and shape, hardness and tool wear in friction drilling of titanium alloy Ti-6Al-4V were experimentally investigated using tungsten carbide tool. Optical photographs have also been analyzed for better understanding of the chipless friction drilling process for different parametric settings. Experimental results indicated that the spindle speed has great influences for achieving better bushing formation and prolong the tool life. It was confirmed that the low spindle speed and low feed rate have great influences for achieving better bushing shape and height, prolong tool life and lower hardness that located adjacent to the hole wall. It also was discovered that the low thermal conductivity of Ti-6Al-4V caused to improper increment of frictional heat and surface temperature. This disadvantage leads to unsatisfactory bushing formation. This work demonstrated the performances of chipless friction drilling used on difficult-to-machine material that can offer a great prospective for a new product design and manufacturing.

Retaining the best employees is of high concern for most organizations and this issue has become a significant focus of attention for many researchers. For this reason, this paper discusses different factors which influence the employee turnover intention-behavior in the organization, specifically to examine the effect of salary, performance appraisal, training & development and career growth on turnover intention. In addition, based on the social exchange theory this paper explains the mediating role of organizational commitment in the relationship between human resource development factors, career growth and turnover intention. A cross sectional, survey data study is undertaken to investigate the relationships in a sample of 270 full time faculty members employed in different private universities of Pakistan. Partial Least Square two step path modeling is used to test the direct and the indirect hypothesis of the study. The results of PLS (SEM) path modeling reveal that human resource development factors specially salary and performance appraisal were negatively associated with turnover intention. In addition, the results also indicate that career growth had significant relationships with turnover intention. Moreover, out of four dimensions of career growth, only two dimensions, namely promotion speed and remuneration growth, have strong influence on turnover intention. Finally, in terms of organizational commitment as mediating variable between the relationships of salary, performance appraisal, career growth and turnover intention, four out of six variables indicate partial mediation including career growth (career goal progress), career growth (promotion speed), career growth (remuneration growth) and performance appraisal.

Structural equation modeling offers various estimation methods for estimating parameters. The most used method in covariance-based structural equation modeling (CB-SEM) is the maximum likelihood (ML) estimator. The ML estimator is typically used when fitting models with normally distributed data. The growth of partial least squares path modeling (PLS-PM), including consistent partial least squares (PLSc), has also been noticed by researchers in the SEM fields. The PLSc has elevated interest in the scholastic setting in measuring the performance of various estimation methods in structural equation modeling. The choice of estimation methods has substantial impact in yielding parameter estimates. There could be a trade-off among the estimation methods’ ability to deal with different types of data based on the model tested. Accordingly, this study aims to compare the performance of ML, generalized least squares (GLS), and scale-free least squares (SFLS) for CB-SEM as well as partial least squares (PLS) and consistent partial least squares (PLSc). Multivariate normal data were generated using Monte Carlo simulation with pre-determined population parameters and sample sizes using R Programming packages. To produce the estimated values, data analysis was performed using AMOS and SmartPLS for CB-SEM and PLS-SEM, respectively. The findings illustrate notable similarities between CB-SEM (ML) and PLS-SEM results when the true indicator loading is certainly high.

Customers' online shopping intentions have not changed in response to technological advancements, making it difficult for businesses and marketers to invent new strategies to maintain long-term relationships with customers and encourage them to repurchase despite unprecedented technological advancements around the world. Following these issues, the current study investigated how M-CRM, Perceived Ease of Use, and Perceived Usefulness influenced Post-Purchase Behavior, as well as how Ease of Use and Perceived Usefulness mediated the relationship between M-CRM and Post-Purchase Behavior. The study introduces the Unified Theory of Acceptance and Use of Technology as a theoretical framework to accomplish this goal. The 239 responses were evaluated using Smart Partial Least Squares after the data was obtained from a random sample of Jordanian consumers. M-CRM, as well as Perceived Ease of Use and Perceived Usefulness, had a beneficial influence on post-purchase behavior, according to the data. Perceived Usefulness and Ease of Use The relationship between M-CRM and Post-Purchase Behavior was impacted by usefulness. Companies might use these facts to develop a marketing strategy for Jordanian customers.