Life satisfaction is an emerging intervening mechanism to explain the effect of work experiences on organizational performance. However, the mechanism has been largely ignored in the management field. The results of this study increase our understanding of how an organizational culture that embraces spiritual leadership and engages the spiritual well-being and life satisfaction needs of em-ployees can help alleviate the symptoms of job burnout. The purpose of this study was to examine how life satisfaction, working in combination with spiritual well-being, influences the relationship between spiritual leadership and job burnout. This study was an explanatory research exploration of the causal relationship between spiritual leadership and job burnout. Research results confirmed that supervisory support, as measured through spiritual leadership, inversely influenced job burnout, as measured through worker exhaustion. Additionally, results revealed that the intervening, serial ef-fect of spiritual well-being and life satisfaction on job burnout was significant. Moreover, results revealed that employees’ life satisfaction fully mediated the relationship with employee vigor while partially mediating that with employee exhaustion.

World Trade organization (WTO) accession can be seen as a milestone marking Vietnam's first step towards integration. The country is now trying to negotiate a number of free trade agreements called “new generation FTAs” in particular the Comprehensive and Progressive Agreement for Trans-Pacific Partnership - CPTPP (or TPP-11), which is expected to constitute the second step for Vi-etnam towards stronger integration. In addition to analyzing the characteristics of the CPTPP as a new generation FTA, this paper uses quantitative methods to forecast the impact of Vietnam’s CPTPP participation on the increase in exports. The results show that with the participation of the CPTPP, the average growth in Vietnam’s export turnover will increase by 1.9% compared with the non-CPTPP scenario. The paper also suggests measures to promote the export of Vietnamese goods in the context of participation in CPTPP.

his paper aims to investigate the effect of goal impediment, privacy concern, perceived personalization on the online add avoidance behavior. This task is accomplished through the negative experi-ence. The primary objective of the study is to identify the effects the said issues in Sri Lanka. The study is designed as a cross sectional study where the data was collected using a questionnaire and the sample size was 384. Collected data was analyzed through structural equation method in AMOS 22. All the hypotheses were supported by data. Therefore, it was concluded that goal impediment, privacy concern, perceived personalization had significant impacts on negative experience and negative experience had a significant impact on the online add avoidance behavior.

This study intends to cover the relationship between contract management and performance characteristics from the context of Indonesia. To address this objective, contract management is observed as the main independent variable while performance through nine items is considered as dependent variable. A questionnaire is developed through some selected factors and distributed among various respondents, dealing directly or indirectly with the projects. A sample of 70 respondents is finalized with no missing values. Empirical findings suggest that for the firm performance different variables such as nature of the solution, cost & benefit analysis are significantly associated with the contract length. While project delivery and project quality are negatively associated with the contract length. Findings of the study are highly recommended for the contract managers and similar individuals, responsible for the smooth business performance. However, future studies can be conducted with the addition of more explanatory factors for contract management with better sample size. Manage-rial implication of the study defines that Government and construction companies should reconsider the stated factors for the improved results through resolution of the conflict with the customers, cost benefit analysis and timely delivery of the project with budgetary compliance.

This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province. These are the first localities in Vietnam to establish the Division of Transfer Pricing Inspectorate in local Tax Department, under the direction of General Department of Taxation of Vietnam. The paper then proposes a further study on how the tax authorities of Vietnam should improve their capacities to make FDI enterprises more compliant with the transfer pricing regulations in Vietnam. The authors deploy the method of quantitative research through collecting self-administered closed format questionnaires from people in charge of finance/accounting/transfer pricing of FDI enterprises operating in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam. The findings suggest that there was a strong probability that the capacity of tax authorities would impact on the transfer pricing activities of FDI enterprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong of Vietnam. Vietnamese Government should enhance the capacity of the tax authorities; establish Transfer Pricing Inspectorate Division in all local Tax Departments of Vietnam. The authors believe that the improvement of tax officials’ capacity especially those in charge of transfer pricing auditing will prevent the FDI enterprises from transfer pricing manipulation, hence these enterprises will be more compliant to transfer pricing regulations of Vietnam. The most significant value of the study is to support Vietnamese policymakers, especially those in the field of Finance (Ministry of Finance, General Department of Taxation) to improve their capacity when carrying out transfer pricing audit in FDI enterprises. The more transparent and aggressive the tax officials are, the better these enterprises follow the regulations.

Arsenic in drinking water is a severe public health risk in Vietnam especially in the Red River Delta (RRD), northern Vietnam. Located in the RRD, Hanam is the most affected province by arsenic contamination of groundwater. Several programs have been initiated and implemented in Vietnam especially in the rural areas to address the problems of arsenic in drinking water, among those piped water from centralized water plants. However, it is the fact that like many developing countries, in Vietnam efforts have been focused mainly on engineering aspect of technologies, while the nature of water users’ needs is neglected. This study assessed the determinants of piped water connection in arsenic contaminated areas of the RRD based on a field survey of 443 households in Hanam province. We found that, most of the respondents in RRD were aware of arsenic contaminated water but did not have deep knowledge on the issue and long-term health effect of consuming arsenic contaminated water. Connection fee, arsenic awareness index and household expenditure presented the most influential factors affecting the decision of getting connected. We discussed the implication of connection subsidies, awareness raising and collective action policy for providing safe water for the welfare of all society.