This research is conducted for assessing the relationship between disclosure levels of environmental accounting information and financial performance. Data were collected from the firms listed in Vietnam from 2013 to 2017, including the firms disclosed and the ones did not disclose the environmental accounting information. The study uses two regression models to investigate the rela-tionship between environmental accounting information and return on assets. The results indicate that there was a close relationship between disclosure level of environmental accounting information and financial performance. In addition, there was a difference in terms of financial performance between the firms had not disclosed environmental accounting information and the ones disclosed the environmental accounting information.

This paper presents a statistical process control (SPC) chart for variables in a new feature for the paper machine in the paper industry. The traditional control charts like X-bar and R charts may be inadequate sometimes when the process exhibits abnormal situations which could lead to false decisions. When we are interested in detecting small shifts, Exponentially Weighted Moving average (EWMA) control chart provides the correct picture to make right decisions without affecting the process unnecessarily. This study is aimed at designing EWMA control chart in paper manufacturing process.

The development in internet technologies provides various innovative business opportunities and creates competitiveness among the electronic marketers in online marketing. The satisfaction of customers in e-purchase depends on various problems and facilities which are prevailing in the online market. The study was conducted with the aim of analyzing and ranking the problems of customers in online purchase. The study also examined the relationship between the demographic variables and problems faced by online customers. The data was collected from 512 online customers who are living in Bengaluru city, Karnataka through questionnaires during the month of August 2018. Garret ranking was used to find out the ranking distribution pattern of customers in online purchase. The problems ‘product variation’ and ‘faulty products’ have been quoted as the major problems faced by the online customers irrespective of the demographic their profile. The ranking pattern of the third major problem ‘delay in delivery’ differs with respect to education and customers’ income. The ranking pattern for the problem ‘fake website’ was significantly different with respect to gender, age and education of customers.

Sustainability risk management (SRM) is an approach that manages the broad spectrum of risks arising from sustainability issues such as climate change, resource depletion and natural catastrophes. SRM is an extension to Enterprise Risk Management (ERM) that aims to maximize environmental, social and economic performances for a company’s survival. In an SRM practice, knowledge management is a strategic resource for companies to sustain in the rapidly-evolved business environment. It provides a solution to address the unknown risks associated with environmental complexity. Thus, the aim of this study is to examine the moderating effect of knowledge management on the relationship between SRM critical factors (ERM bases and organizational resil-ience) and company survival among public listed companies (PLCs) in Malaysia. Partial Least Squares Structural Equation Modelling (PLS-SEM) technique is used to analyze the hypothetical model which is developed in this study. The result shows that knowledge management moderates the relationship between organizational resilience and company survival. This finding signifies that knowledge management is an important strategic resource to assist companies to develop effective risk management strategy. This will lead to better decision-making and risk controls which influence stakeholder value and company reputation. The study also finds that ERM bases and organiza-tional resilience were significant towards company survival. Companies with strong ERM bases such as procedures, infrastructure and methods have higher chances of successful SRM implemen-tation. Organizational resilience refers to the ability of a company to manage crises and disaster risks, which is crucial for a company’s survival. This study has both theoretical and practical implications. The result of this study provides relevant insights on the value of knowledge management to meet stakeholder expectations. It also provides a better understanding of the relationship between SRM implementation, its critical factors and company survival.

This study aims to examine the entrepreneurial orientation (EO) of the Small Rural Business (SRB) entrepreneurs in Malaysia by taking Business Networking (BN) as the antecedent. BN is used to explain the influence of EO as a mediator and its’ consequences towards SRB Business Sustaina-bility (BS). The survey method was employed in this study and the data was analyzed using Structural Equation Modelling (SEM) multivariate data analysis. Based on the SEM analysis, it can be concluded that in this study, the relationship between BN and BS was not mediated by EO. However, BN has direct effect towards EO. Moreover, EO and BN were significant as predictors towards BS. Size, age and technology of SRB were used as control variables in this study.

This study addresses the extent to which Malaysian public listed firms survive after the IPO. The result reports that 7.72% of Malaysian IPOs were delisted from the market after five years, which is lower than the delisting rate reported in previous studies in developed markets. The delisting rate increased to 13.2% after seven years of listing. Further investigation shows that an unsatisfactory financial condition is the primary factor of failure. Comparison of the survival rate between the Main Market and the ACE market reveals that the cumulative survival rates over one through seven years after the IPO are consistently higher for the Main Market IPOs than the ACE Market IPOs, suggesting that the ACE Market IPOs have a higher probability to be delisted from the Market compared with the Main Market IPOs.

The small and medium-sized enterprises (SMEs) play an important role on the growth of the econ-omies of developing countries. In Pakistan, SMEs hold about 90 percent of the total businesses in-cluding the textile industry. The performance of SMEs in the textile industry is influenced by sev-eral factors including the internal capabilities of the firms. Hence the primary objective of the study is to examine the relationship between the internal capabilities namely Innovation Capability, Absorptive Capacity and SMEs Performance among textile firms in Pakistan. The study is conducted using quantitative research. There are 377 questionnaires distributed among textiles SMEs of Pakistan and they were analyzed using some statistical tests. The results reveal that innovation capability and absorptive capacity influenced the performance of SMEs, positively.

Nowadays, there is a growing attention on export activities and they are considered as a good strategy for companies to grow from supportive domestic sales to foreign developing markets, while offering greater flexibility, cost, and lowering different risks compared to other external development methods. With the internationalization of the global economy, the focus has been on improving export performance, which reflects the company's success in the economic field. An important point about Iran's exports, which should not be overlooked, is the decline on the reliance of the national economy on revenues from oil exports and the achievement of economic independence. Therefore, support for the export industries, especially non-oil exports, is one of Iranian priorities for increasing economic growth and creating foreign exchange earnings. In the meantime, the economic performance of pharmaceutical companies is very important because the growth and development of this sector and the export of these products bring significant foreign exchange earnings. This paper focuses on the data gathered from the managers and exporters of the pharmaceutical companies and using some statistical tests to determine the effective components on export promotion. The study considers 18 factors and extracts five important factors including profitability and economic growth, developmental quality, encouragement and financial performance. The study also uses analytical hierarchy process (AHP) and DEMATEL techniques to rank these factors and their sub-components. Quality is considered as the most important factor according to the implementation of AHP and profitability and economic growth are determined to be the most influencing factors according to DEMATEL.

The UAE diversification strategy of the economy focuses on reducing the dependence of country GDP on oil. As a result, the healthcare sector has significantly transformed from total dependence on government health facilities and support to the involvement of the private sector as an essential partner in covering the health needs of the UAE population. In this emerging competitive market, the leaders of both public and private healthcare sectors work on several strategies to improve the effectiveness and the competitiveness of their organizations. Literature shows that nearly 50% of the hospital's expenses are directed to cover employees' salaries. On the other hands, skilled employees' salaries are increasing day by day. Thus, we believe that hospitals should deal smartly with this debate by ensuring using maximum manpower resources. In this study, we present a nursing project that adopted Fredrick Taylor concepts and used the Time-Driven Activity-Based Costing (TDABC) methodology to calculate costs and compare its outcome to the currently imple-mented Full-Time Equivalent (FTE) system in the outpatient unit at Tawam Hospital. The study findings have confirmed that TDABC can be implemented successfully and make a difference in human resources management of nurses at the unit level. The authors have recommended rolling out the study to inpatient nursing units.

The primary objective of the study is to investigate the mediating role of authentic leadership between employee training and employee performance in Jeddah Islamic Port of Kingdom of Saudi Arabia based on the complementary congruity theory (CCT). The study is based on analyzing 212 respondents from Jeddah Islamic Port employees. The present study uses the smartPLS 3.2.8 statistical software to reach a positive and significant relationship between employee training, authentic leadership and employee performance. Furthermore, the study finds a mediating role of authentic leadership between the relationship of employee training and employee performance in Jeddah Islamic Port. The study also recommends that the port management should focus on employee training and authentic leadership practices to enhance the employee performance which lead to port performance. Moreover, the study suggests that future study should validate the current study framework in other countries especially in the context of government departments.