In the current market economy with fierce competition, the number of newly established businesses is increasing, but the number of businesses that are unprofitable or have low profit also accounts for a large proportion. Accordingly, one of the main reasons for low operational efficiency is an outdated management method and low-cost efficiency. Previous studies on cost management focused primarily on traditional cost methods. Different from previous studies, this study explores the relationship between the application of the cost-based method (ABC costing-method) and the improvement of business performance in manufacturing firms in Ho Chi Minh City. The authors conducted quantitative research by analyzing the Structural equation modeling (SEM) with AMOS - SPSS with secondary data collected from the survey of managers of 620 firms. The research results show that if businesses make good use of the ABC costing-method, their business performance will be significantly improved.

This study is conducted to investigate the impact levels of determinants on customers' decision to use payment services via mobile devices in Hanoi, Vietnam. Data were collected from a survey of people living in Hanoi city of Vietnam who may or not use mobile payment services. Based on the theory of technology acceptance and use (UTAUT) developed, we design a research model with six determinants including expected efficiency, effort expectations, social impact, safety and security, perceived costs and supplier reputation. The results show that determinants of expected efficiency, expected effort, social impact, safety and security and supplier reputation (except perceived costs) had positive impacts on the decision of customer. However, the degree and order of impact varies between two groups of unused and already used customers. In particular, the determinants of effort of expectation, safety and security, reputation of suppliers had the strongest impacts on the decisions of customers in both groups in using payment services through mobile device. Based on the findings, we give suggestions for managers and service providers in developing this kind of service in Hanoi, Vietnam as a case study for emerging countries.

With rapid economy development and increasing social competition, the majority of Chinese people living in the city is suffering from daily work and life stress. Due to the inflexible holiday system, Chinese city people prefer visiting a rural destination around the place where they live, which is identified as restorative environment, with the demand of rest and mental replenishment. In order to investigate how perceived rural destination environment qualities influence visitor’s satisfaction, this empirical study conducted a survey on 258 visitors in two rural destinations in Zhejiang province, China. SEM was utilized to analyze the relationship between variables in the proposed conceptual model and bootstrap estimation was conducted to assess the mediation effect of mental recovery between PDRQs and visitors’ satisfaction in rural destinations. The results indicate: Chinese visitors’ perception of compatibility and fascination significantly and directly influence their satisfaction and the perception of compatibility, mentally away and fascination have indirect influence on visitors’ satisfaction with mediation of mental recovery in rural destinations.

The purpose of this research is to investigate a compilation model of employee individual characteristics towards plan commitment in public organizations. To achieve this, we propose a novel conceptual model that explains the relationship between cognitive style and commit-ment to strategic planning on Jordan ministry of interior. We then investigate the mediation role of the user acceptance model for both perceived ease of use and usefulness of the strategic planning process among the study variables. Data were collected from 365 employees and sen-ior management at the ministry of interior of Jordan. Data analysis was performed using structural equation modeling (SEM). Our results show that there was a significant relationship between cognitive style and user acceptance model alongside a commitment to strategic planning. In addition, our results show that the perceived usefulness of the strategic planning process mediated the positive relationship between cognitive style and plan commitment.

The research aims to find out the factors influencing teachers’ behavioral intention and usage behavior of information technology (IT) in lectures based on the Unified Theory of Acceptance and Use of Technology (UTAUT) with structural equation modeling (SEM) support-ed by AMOS 20 software. The study examines the impact of performance expectancy, effort expectancy, social influence, and subject characteristics on the teachers’ behavioral intention, which is later examined along with facilitating conditions and habit on the teachers’ usage behavior of IT. Data is collected from lecturers working at economic university in the northern area of Vietnam. The result shows direct positive effect of performance expectancy, effort expectancy and subject characteristics on teacher’s behavioral intention. Moreover, behavioral intention, facilitating condition and habit later on have influenced on teacher’s actual use behavior. Finally, the research indicates that younger teachers have stronger behavioral intention of apply IT in lecturing.

The research was conducted in order to identify the relationships between human resource practices, employee motivation and employee loyalty. Quantitative research method was applied with questionnaires directly delivered to 595 employees in hospitality sector in Ho Chi Minh city, Vietnam. Statistics techniques including exploratory factor analysis, reliability analysis, multiple regression and mediation analysis were used. The empirical results showed that variables of team spirit, career development, compensation, relationship with manager and working environment directly affected employee motivation and consequently, they provided indirect effects on loyalty through the mediation of employee motivation. In addition, employee loyalty was also directly affected by career development, working environment and employee motivation. It is suggested that hospitality sector should develop attractive compensation and benefit policies, comfortable workplace environment, coherent teamwork culture as well as straightforward career training and development plan for achieving higher level of employee loyalty.

The purpose of this paper is to assess the impact of professional identification, organizational identification on job satisfaction, career satisfaction and organizational commitment. The study was conducted on 1118 lawyers licensed to practice in Vietnam for a period of 3 months. The results show that both professional identification and organizational identification had strong positive impacts on job satisfaction, career satisfaction and organizational commitment. In addition, Job satisfaction plays a mediate role in the relationship between professional identification, organizational identification and organizational commitment. But unlike previous studies, the two variables moderating Gender and organizational tenure have no moderate role in the relationship between professional identification and organizational commitment.

This paper investigates the impact of social media marketing on brand image and brand trust toward the purchase intention of Indonesian Male’s Skincare. The study proposes a model that shows the effect of skincare marketing strategies through social media for male millennials generations. A quantitative approach is used to collect the data to support the model using online surveys. The data samples are collected from 203 male respondents using non-probability sampling techniques with convenience sampling method. The results are analysed with PLS-SEM methodologies by Smart-PLS, considered to be applied when the research is exploratory. The research result shows that social media marketing had a significant impact on brand image and brand trust. Moreover, brand trust and brand image had significant im-pacts on purchase intention. With brand image and brand trust 56.1 percent explained the purchase intention, 53.6 percent social media marketing explained the brand image, and 65.4 percent of the social media marketing explained the brand trust as well.

The primary objective of the current study was to establish and authenticate a conceptual framework that combines the correlation between customer orientation, service quality, customer satisfaction, and customer loyalty. Data were gathered from primary healthcare centres in the United Arab Emirates (UAE), particularly in Dubai. A questionnaire as the main quantitative tool was adopted to collect data through a self-administered method using the dropoff technique. Frontline healthcare professionals filled questionnaires examining customer orientation while patients filled questionnaires assessing three variables; customer satisfaction, loyalty, and perceived service quality. Questionnaires from patients were then paired with those from healthcare providers attending to the patients. In total, 205 employee surveys and 3,070 customer questionnaires were used in the study, yielding 80.1% and 70.3% response rate, respectively. In this study, hypotheses were tested using a Structural Equation Modelling (SEM) method with LISREL 9.30. The suggested model shows that customer satisfaction completely mediated the impact of employees’ customer orientation on their loyalty. Besides, customer orientation was indicated to be positively correlated to the quality of service and customer satisfaction, and that consumer satisfaction has a more considerable impact on consumers’ decision to be loyal than service quality.

The purpose of the article is to substantiate an alternative methodology for assessing the com-petitiveness of young people in the labor market, based on the categories of transit from training to decent employment in the context of transformational change. The article explores the School-to-Work Transition Survey (SWTS), which provides an opportunity to analyze the peculiarities of young people's transit to the labor market. The study was conducted within the framework of the “Work4Youth” project, which aimed to identify ways to obtain information concerning the labor market, namely its youth segment. The main purpose of the SWTS was to gather detailed information on the issues, attitudes and conditions in which young people aged 15–29 was entering and securing their jobs in the labor market. The competitiveness of young people in the labor market has been evaluated and the regions have been investigated according to the characteristics of the workplaces, where the state of completion of the transition from school to employment by the young person have been determined. In addition, clusters that are close in characteristics to the group of regions were distinguished.