The research paper deals with the formation of new scientific solutions regarding the assessment of the impact of stimulating innovation activity on ensuring the strategic development of enterprises in the motor transport sector of transport industries in key countries of the post-Soviet economic space (Ukraine, Russia, Belarus, Kazakhstan). The study reveals the relationship between the strategic development of a motor transport enterprise and its innovative activity, where the latter is the tool for such development. An assessment of the development of the transport industry and its motor transport sector in Ukraine, Russia, Belarus and Kazakhstan indicates that there is a crisis both in the industry and in the sector, and that there is a need to improve the competitiveness of transport enterprises, especially given the growing influence of motor transport on national economies under research. It is proved that the effective functioning of road transport enterprises in domestic and foreign service markets is possible only by ensuring their own strategic development, which is based on increasing innovation activity, which requires the use of appropriate incentives. Significant prob-lems of stimulating innovative activity at Ukrainian, Russian, Belarusian, and Kazakhstan motor transport enterprises have been revealed, and ways of solving the identified problems have been de-veloped, taking into account the use of mathematical tools for evaluating the developed improvements.

Time management is very important for human being and organizations and it is a precious asset for achieving desire performance and accomplish duties. Fresh water is also another important valuable resource on the earth. Water provides many benefits for organizations, nature, human and plays an important role for development of economies. The aim of this study is to identify the effects of time management strategies on employee performance in Yarmouk Water Company in Jordan. In this study, time management strategies consists of five factors; namely fulfillment obligations strategy, time organizing strategy, utilization of resources, time planning strategy and priorities status strate-gy. The study population consists of 66 directors and heads of departments working for Yarmouk Water Company in Jordan. The study sends a designed questionnaire in Likert scale to all the popu-lation, manages to receive 62 and by excluding incomplete questionnaires 57 questionnaires are ana-lyzed representing approximately 86% of the survey. Using some statistical tests, the study indicates that all five factors; namely fulfillment obligations strategy, time planning strategy, utilization of the resources, time organizing strategy and priorities status strategy of resources positively influence on employee performance. There is also a positive altitude from study sample towards time management strategies. As recommendation, the employees must distinguish between important and unimportant tasks, the employees should determine the goals before starting the work, the managers must delegate some tasks to subordinates, and the employees pay attention to complete their work on time, The researcher recommends conducting further studies about the impact of time management strategy on employees’ performance efficiency from the view of customers perspective.

Public accountants play important role for development of business activities. Malaysia needs as many as 60,000 qualified accountants in year 2020 but only half of the figure is presently achieved. This paper tries to identify motivational factors influencing on accounting students to become Certified Public Accountant (CPA). The objective of this paper is to analyze the influence of Quality Motivation, Economic Motivation, Social Motivation, Career Motivation influencing on CPA qualification. The method of collecting data is questionnaire by using a sample of 85 students at Management and Science University, Malaysia and Smart PLS is used in analyzing this research. The results indicate a positive influence on quality motivation, social motivation, and career motivation on the interest in taking the CPA while economic motivation has no influence on the interest in taking the CPA in this paper. In other words, the factors describe approximately 89% of the changes of dependent variable (CPA).

At present, the global community uses a variety of indicators to assess the national brand and determine the country’s position relative to others’: Brand Finance’s Country Brand Index, Future-Brand’s Country Brand Index, Anholt’s Nation Brands Index, Bloom Consulting’s Country Brand Ranking, Global Competitiveness Index and so on. It is, however, appropriate to use the spatial set of brand and global competitiveness indexes combined with strategic analysis and planning models to develop country brand management models. This approach is based on the objective assessment and building of the integral Country Brand Index (CBI), distinguishing the main components affect-ing global competitiveness - macroeconomic, social, corporate and innovation components, as well as the analysis of the contribution of factors. This makes it possible to determine the position of countries in the world on the basis of comparison of the CBIs with the Global competitiveness Index, as well as quantitatively characterize the contributions of key factors forming the CBI in order to formulate appropriate strategies depending on the position of the country in the world. According to the author, the application of the proposed method will strengthen the soundness of determining the factors influencing on the county brand, enrich the theoretical and methodological principles of analysis of the country brand in the context of global competitiveness, expand the information base and increase the effectiveness of state policy in the field of forming a national branding strategy.

The stock prices of mining companies are affected by several factors, such as world oil price, inflation, exchange rate, and Price to Earnings Ratio (PER), political affairs, basic metal prices, etc. The objective of this study is to analyze the effects of some factors influencing the stock prices of the mining companies including Price to Earnings Ratio (PER), world oil price, inflation, and exchange rate. Secondary data from Annual Reports of Indonesia Stock Exchange (IDX), Energy Information Administration (EIA), and Bank Indonesia are used as the sources of data analysis. 35 mining companies are selected as samples from four mining sub-sectors; namely coal, oil & gas, other metal & mineral, and rock. The results are analyzed by using panel data regression analysis model through applying EVIEWS 10. The results indicate that Price to Earnings Ratio (PER) and world oil price had positive and significant effects on stock price. Moreover, inflation has negative and significant effect on the stock price while exchange rate has no significant effect on stock price.

The paper addressed the following research problem: Is the DEA (Data Envelopment Analysis) a suitable method of measuring and improving the performance of a company? Is it possible to calculate the goal values of the key performance indicators based on the BSC (Balanced Scorecard) principles using the DEA results? Is it possible to link the results of the BSC method and the DEA method to increase business performance? The aim of the research was to find out which financial indicators of the company are key performance indicators. We selected the key performance indicators using the BSC principles. These indicators were then applied as inputs/outputs in the DEA model. The partial aim was also to propose goal values for selected key performance indicators. The analysis was carried out on a sample of companies operating in the sphere of heat industry in Slovakia. The sample was created to represent businesses that have problems with their performance as well as those who do not have any problem. When choosing the sample, we made use of Altman's Z-score. We then calculated the values of the selected financial indicators. The correlation matrix and the BSC principles were applied to select key performance indicators. We also made use of the DEA method. This nonparametric method can be applied in the field of business efficiency, financial health, and performance evaluation. The DEA CCR input-oriented model was designed. We see the application of the DEA method in assessing financial health and performance of a company as well as the DEA CCR model itself as the main contributions of this paper. The research also paid attention to the calculation of the goal values of key performance indicators that enter the BSC as goal values. Using these goal values, a company may become more stable and therefore competitive. This research confirmed the possibility of integrating BSC and DEA.

This paper investigates the factors influencing on customers’ purchase decision of residential properties in Selangor, Malaysia. The study measures the effects of quality, price, location, promotion and corporate image on purchase decision by distributing some questionnaire among 312 randomly selected residents from some selected destinations at Selangor, Malaysia. Descriptive analysis and multiple regression analysis are used for analyzing the data. The findings reveal that quality, price, location, promotion, and corporate image positively and significantly influence on customers’ purchase decision. The results also indicate that location is the most important factor followed by price, quality, corporate image and promotion plays the smallest role on customers’ purchase intention. The study discusses the results and give constructive suggestions for promoting sales figures.

Responsibility accounting provides not only financial and non-financial information for decentralized managers but also it gives suitable responsibility for other parts or other responsibility centers to understand whether or not they work properly. Completing responsibility accounting in enterprises depends on many internal and external factors. This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enter-prises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect the responsibility accounting including managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms to increase financial performance.

This study investigate the effects of high involvement human resources on organizational performance. The study is accomplished through hypothesizing the effect of high involvement work sys-tems on performance as the main relationship. This effect is theorized to be mediated through knowledge-based capital. Additionally, leadership style is considered as the potential moderating force in the theorized model. Data is analyzed from 380 collected questionnaires distributed among hotel employees in Jordan using structural equation modelling techniques. The results show that high involvement work systems had a positive effect on performance, social and human capital. Human and social capital mediating role is also observed. Finally, leadership style is emerged as a moderating variable affecting the relationship between high involvement work systems and performance. The findings of this study show the importance of the role played by human and knowledge-based capital in achieving human resources performance goals.

The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The re-sults of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.