Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while re-maining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result - their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

The study aims to test the impact of risk on supply chain cooperation in the agriculture sector in Vietnam. The research paper used the quantitative research method through analysing structural equation modelling (SEM), with a dataset of 518 observations. The survey subject is the experienced and knowledgeable manager in supply chain management in the agricultural sector. The result found that risk has impacted not only directly and negatively on the supply chain cooperation but also indirectly through intermediary factors, namely commitment and the participant's opportunistic behaviour. In addition, the study has also proved that in some cases, the participant's dependency mentality in work and opportunistic behaviour lead to the opposite impact of commitment on trust and level of supply chain cooperation in agriculture. Based on this result, the study also makes recommendations to enhance the effectiveness of the supply chain cooperation in the agricultural sector in Vietnam. The findings contributed to both theory and practice. It pointed out the impact of risk on the supply chain cooperation in the agricultural sector, as well as the mediating role of commitment and opportunistic behaviour in this relationship.

In recent years, the Malaysian Ministry of Tourism has been increasingly investing for the development of homestay destinations, which have a deeply positive and sustainable socio-economic impact on rural communities. Tourists who visit these less-trodden areas of the country in turn have an opportunity to experience its diverse cultural heritage in a more inti-mate and personable way. The purpose of this study is to identify the factors that contribute to tourists’ satisfaction with the service they received at Homestay Banghuris in Sepang, Selangor, Malaysia. A total of 80 tourists willingly participated in a research questionnaire distributed at the homestay. They were selected by the simple random sampling method. The study examined the relationship between service quality and tourist satisfaction and realize that there were positive and meaningful relationship between service quality and customer satisfaction.

The aim of this research is to analyze the effects of e-Marketing, e-CRM and e-Marketing on e-Loyalty and company performance. The study is quantitative with a questionnaire approach. Data processing tools use the SmartPLS 3.3.3 software. The primary data collection method was by distributing online questionnaires through online surveys to 286 managers of non-e-commerce companies during covid pandemic and digital era. The regression test results show the e-Marketing has a significant effect on Company Performance, e-CRM has significant effect on Company Performance, e-Marketing has no significant effect on e-Loyalty, e-CRM has no significant effect on e-Loyalty), e-Loyalty has no significant effect on Company Performance, e-CRM has no significant effect on business sustainability through e-Loyalty. Finally, e-Marketing has no significant effect on Company Performance through e-Loyalty. That means e-marketing and e-CRM have a relationship and influence on e-loyalty both individually and simultaneously.

This paper performs an empirical investigation on the effect of audit quality on performance of companies listed in Hanoi Securities Trading Floor, Vietnam. For the purpose of the article, the study conducts a comprehensive analysis of data based on 228 companies listed on Hanoi Securities Trading Floor using software SPSS 22 and Smart PLS 3.0. The results indicate that audit quality positively impacted the financial performance of the companies listed on Hanoi Securities Trading Floor. The results also indicate that audit quality also positively impacted to customer loyalty and employee satisfaction. The study also provides some recommendations for the improvement of the audit quality in Vietnam.

The purpose of the article is to examine the response of small and medium enterprises (SMEs) in Vietnam to supply chain finance and then have a strategy to use supply chain risk resilience to control supply chain risk and improve supply chain effectiveness and SMEs performance. The analysis results are based on three months of data collected from 890 SMEs in Vietnam. The results show that supply chain finance has a statistically significant positive impact on supply chain effectiveness, SMEs performance and supply chain risk resilience. At the same time, supply chain finance has a negative impact on the supply chain risk of Vietnam SMEs in the global supply chain. Finally, we offer recommendations to help SMEs improve supply chain effectiveness and performance through the supply chain finance tool.

Talent management is one of the roles in human resources management and there has been a long debate about talent management for years. This study aims to identify the relationship between talent management and teacher leadership development. In addition, the study also analyzes the talent management and teacher leadership levels. The data are analyzed using descriptive and inferential statistics. Statistical Package for the Social Sciences Software (SPSS) version 23 and Partial Least Squares Structural (Smart PLS) version 3 are also applied to analyze the data. The survey study involves 473 teachers in Malaysia residential school. The findings reveal that talent management and teacher leadership practices were at high levels. There is a significant positive relationship between talent management and teacher leadership development. The results of the study promote the role of talent management that can lead to positive changes in teacher leadership at schools. It is hoped that through this study various stakeholders such as schools, district education offices and the ministry of education of Malaysia will be able to assist in planning and organizing efforts in order to produce good leaders in future. It is hoped that through this study, various stakeholders such as school, district ed-ucation offices as well as the Ministry of Education will be able to assist in planning and organizing efforts to address the role of teacher leadership to produce highly talented future leaders at schools.

The objective of this study is to describe the influence of principals' leadership, work environment, and affiliation motivation on improving the performance of certified teachers at Private Vocational Schools in Tegal City, Indonesia. To achieve this objective, the current study carried out a research survey in Private Vocational Schools of Tegal City. Therefore, data collection was achieved by using survey questionnaire and respondents of the study was school teachers. Thus, this study used quantitative research approach with cross-sectional research design. Data were analyzed by using latest technique, namely; Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study showed that the leadership of the principal, the work environment, and the motivation to affiliate were well per-ceived by the teachers. Both principal leadership and work environment had direct effects on improving the certified teacher’s performance. The teacher’s performance can be explained by independent head leadership and work environment variables, however, for independent variables namely; motivation to affiliate did not have enough significant influence. Hence, teacher’s performance can be improved through the leadership of principals and a conducive work environment.

This article has been retracted

This research aims to show how decision sciences can make a significant contribution on handling the supply chain problem during Covid-19 Pandemic. The paper discusses how robust optimization handles uncertain demand in agricultural processed products supply chain problems within two scenarios during the pandemic situation, i.e., the large-scale social distancing and partial social distancing. The study assumes that demand and production capacity are uncertain during a pandemic situation. Robust counterpart methodology is employed to obtain the robust optimal solution. To this end, the uncertain data is assumed to lie within a polyhedral uncertainty set. The result shows that the robust counterpart model is a computationally tractable through linear programming problem. Numerical experiment is presented for the Bandung area with a case on sugar and cooking oil that is the most influential agricultural processed products besides the main staple food of the Indonesian people, rice.

This paper explored the dynamics of monetary policy and its effect on private investment, using annual frequency data from 1981 to 2017. The paper employed autoregressive distributive lags methodology to estimate the link between private investment and some selected monetary indicators. Empirical finding shows that broad money supply increases private investment in the long run for the study area. Interestingly, our study shows inverse relationship between exchange rate and private investment. These findings are insightful for policymakers for strategic policy mix construction. Consequently, the study recommends, among other things, proper coordination of monetary and fiscal policies, good macroeconomic policies, proper channeling of financial resources to the private sector and proper measures for controlling inflation.