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.

This study attempts to provide empirical findings for the advantages of implementing Bal-anced Scorecard System (BSC) combined with Corporate Social Responsibility (CSR) for ser-vice providers in determining the effects of BSC and CSR on businesses performance (BP). The concept of BSC is employed to evaluate the perceived importance of the relationship between the BSC and BP to facilitate the goals of service providers. BSC covers key perspectives, including financial perspective, customer perspective, internal process perspective, growth and ideal learning perspective towards service quality. CSR can influence goals of business directly and indirectly by different paths, including: Firstly, from CSR to Goals directly; secondly, from CSR to the Financial dimension and then to Goals; thirdly, from CSR to Learning & Growth and to Goals; and fourthly, from CSR through Learning & Growth, including causal relationship effects that affect the Financial dimension, then to Goals. To achieve the objectives, the study designs a questionnaire and distributes it randomly to three major groups of stakeholders (i.e., two hundred customers, seventy employees and thirty managers). This study uses CSR variable and BSC perspective variables which is frequently employed to assess the performance of financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Using ordinary least squares regression and the sample of three groups of stakeholders, the results show that the changes towards sustainability occur in this country. The stakeholders of firms hold the perception that CSR can help firms reach their goals and visions. Secondly, the study contributes to the literature of performance measurement systems in the service industry. Our findings provide empirical evidence for the suggestion that BSC can help service firms achieve their goals and visions. The combination of CSR and BSC in this study can become a foundation to discover more for service firms in developing countries. Thirdly, our approach concentrates on important stakeholders, which can illustrate differences in the perceptions of important stakeholders about CSR, BSC dimensions, goals, and visions. Furthermore, this helps to enhance the chances to develop the appropriate visions and goals for their business.

Higher education always draws mounting concerns from students who are about to seek for reliable institution to study further after graduating from high school. Since the days of increasing establishment of a variety of universities, students have many choices to consider. Noticeably, the number of universities using foreign curriculum is on a progressive rise, creating an upward trend for students who desire to study in an international environment in Vietnam. More money saving than studying abroad and living near family are of common triggers attributed for the strong appeal of this trend. Nonetheless, regardless of its advantages, the challenges in terms of language, culture, or curriculum when studying in those universities are posing an inquiry about the rate of student retention. Finally, limitations and mistakes are definitely inevitable in this study. Subsequent studies concerning about this issue are wished to have better performance. May this paper be a source of reference for those interested.

The purpose of this paper is to identify the extent of adaptation of information technology in the process of knowledge conversion at the King Abdullah University Hospital. The study develops a model that explores the information technology (IT) adaption with knowledge con-version process (SECI). A questionnaire-based survey is designed to test the aforementioned model based on dataset of 265 doctors at King Abdullah University Hospital. The model and posited hypotheses are tested using SPSS. The results indicate that information technology influences significantly on all knowledge conversion processes. Managements of different organizations are recommended to start planning for the career of their companies by considering successful employees’ plans that enhances performance. Organizations managements and researchers in the Arab region and the world are recommended to increase research in career path planning. The use of information technology in health institutions, has great importance for the assessment of the information, because of the sensitivity of work in these institutions, which also reflected positively in increasing the knowledge in these institutions to enhance thinking and innovation skills. The results of the current study might help the hospital identify the technologies that aid doctors in the processes of knowledge conversion.

The huge growth in economies of Dubai during the past few decades requires a high level of leadership and management. Leaders who act as a mere management representative and are not able to perform in various styles cannot be effective. For a leader to show ineffectiveness means distrust, which lowers the satisfaction of a population in different aspects. Hence leadership and trust are topics that require further examination. This study tries to determine the interaction among servant leadership (SL) and job satisfaction (JS) while utilizing the trust degree in leader (TIL) as a mediator factor between leadership approach and level of satisfaction in job. The research was conducted on 260 employees in four different hotels in Dubai (Jood Plaza, Sadaf Delmon, Ibis International and Address hotel). Correlation analyses have shown a positive and significant relationship between (SI), (JS) and trust. There is a large gap in the literature when it comes to the direct relationship of (SL) and (JS) in general, and this research hopes to fill the gap and enhance the achievement process for managerial level.

Mutual fund industry in India has been rapidly growing during the past few years. Presently, most investors prefer to invest on mutual funds as compared with direct investment in stock market because they realize this sector as safe heaven or more beneficial. The present study focuses on distinctive major factors moving the financial investors in adoption of mutual funds. Questionnaire with twenty variables and statements is developed while taking into account the recommendation of experts of the sphere and the responses from the investors collected based on the five Likert scale on the variables. Demographic profile of the investors is elaborated with frequency distribution and the results and discussion are made on with the help of factor analysis. The validity of the data is checked through Cronbach’s Alpha and pre-analysis confirmation for judging the correctness of the whole sample for sphericity is checked through Kaiser-Meyer-Olkin test.

The relevance of using the provisions of the fuzzy logic theory in assessing the readiness of the enterprise to change is substantiated. This made it possible to objectively assess the current state of the enterprise, using the nonlinear principles of forming conclusions, to simulate the experts' reflections on the level of enterprise readiness to change. It is proposed to use the McKinsey 7S model in the process of structuring the enterprise's internal environment. On the basis of this model, a fuzzy-multiplier model for evaluating the enterprise's readiness for changes, is constructed, which is presented in the form of a hierarchical relationship between the input variables, groups of input variables; integral characteristics of the elements of the enterprise that characterize its activities, in particular: strategy, structure, systems, style/culture, staff, skills, common values and output variable and they characterize the integral indicators of enterprise readiness for changes. Questionnaires are developed and a survey of gas transportation company staff is conducted on readiness for changes. The result of the expert opinions elaboration is received on the basis of the following methods application; namely statistical processing of expert opinions; the method of pairwise comparisons and the method of fuzzy clusterization. The functions of all parameters membership of the constructed system are obtained. On the basis of the averaged membership functions of input and output parameter terms, the correspondence between membership functions and control rules according to Zadeh is created and the structure of the Mamdani type in the MATLAB system is synthesized. As a result, the assessment of the gas transportation enterprises readiness level to change is obtained. It is substantiated that the obtained results are considered as the basis for further effective decision making in order to ensure the development in the conditions of the instability of the functioning environment.