This research aims to determine: 1) rating of investment attraction based on investor assessment; and 2) the factors which have significant effects on investment attraction of the city. Location research is in Batu city Indonesia with number of samples as 65 investors. The data analysis technique of this study uses a Multiple Regression Analysis. The independent variables used in this study are: 1) infrastructure; 2) labor availability; 3) agglomeration; 4) natural resources, 5) markets; 6) licensing system, and 7) leadership. Investment attraction is indicated with rating assessment by investors. The results show: 1) rating of Batu city investment attraction is high; and 2) licensing system and leadership have significant influences on investment attraction. Based on the result, it is very important for a city to create a conducive climate (pro investment) to attract investors, especially in the ease of the licensing system. In addition, local governments must be able to provide positive signals in the form of commitment for the investment development in Batu city. This is necessary since the city development process really needs investor support.

This paper addresses the scheduling problem in a Permutation Flow Shop (PFS) environment, which is associated with many types of industries such as chemical, petrochemical, automobile manufacturing, metallurgical, textile, etc. Thus, this work intends to solve a PFS scheduling problem in order to minimize the total weighted tardiness, since it is an important sequencing criterion not only for on time delivery jobs but also for customer satisfaction. To solve the problem, GRASP (Greedy Randomized Adaptive Search Procedure) metaheuristic is proposed as a solution, which has shown competitive results compared with other combinatorial problems. In addition, two utility functions called Weighted Modified Due Date (WMDD) and Apparent Tardiness Cost (ATC) are proposed to develop GRASP. These are based on dynamic dispatching rules and also known for solving the problem of total weighted tardiness for single machine scheduling problem. Next, an experimental design was carried out for comparing the GRASP performance with both utility functions and against the WEDD dispatching rule results. The results indicate that GRASP-WMDD could improve the total weighted tardiness in 47.8% compared with WEDD results. Finally, the GRASP-WMDD performance for the PFS total tardiness problem was evaluated, obtaining a relative deviation index of 13.89% and ranking the method over 26 heuristics and metaheuristics.

The unprecedented growth of social media imposed fierce competition on business companies. That is investors found new methods to expand their business activities, and, in turn, boost their revenues. While there has been a plethora of research done to examine the critical success factors of social commerce (s-commerce) in developed countries, there is a dearth of studies conducted in developing countries. Meanwhile, it has been evident that the significance of these factors may vary across cultures. Therefore, this study, following the social cognitive theory, aims to explore the critical success factors of s-commerce from the perspective of consumers in a developing country. To achieve that, this study utilized a questionnaire that sought information related to factors driving consumers' intention to purchase in s-commerce. Seven hundred and fifty-seven subjects completed the survey. Structural equation modeling techniques were utilized to analyze the data. The findings of this study show that trust in sellers, sociability, electronic Word-Of-Mouth (eWOM), perceived economic benefit, and informational fit-to-task positively influence the intention to purchase in s-commerce. In addition to that, it was found that sociability and eWOM positively influence consumers' trust in sellers. The findings of this study are expected to contribute to the theoretical and practical areas of s-commerce. They are expected to make a significant contribution to the literature on s-commerce adoption from the perspective of a developing country. From a practical point of view, the results of this study should help stakeholders in s-commerce in developing business strategies to better their competitive advantage, retain existing consumers and attract new ones, and, in turn, increase sales and profits.

This paper aims to examine the effect of audit committee characteristics on audit report lag, and also explores whether this effect will vary between before and after mandatory adoption of IFRS in Saudi listed companies. Based on a Saudi sample of 388 firm-year observations from 2015 to 2018, the Poisson regression analysis shows that among audit committee characteristics, only audit committee financial experience significantly influences the timing of financial reporting. The result indicates a weak influence of audit committees on timeliness of financial reporting, which is consistent with the results of most of previous studies. On the other hand, the results show a strong impact of the adoption of IFRS on the context of that relationship, where the results show the impact of IFRS on audit report lag, audit committee quality and the association between them.

Web 2.0, focusing on user involvement and cooperation, is vital for online marketing. To succeed in such a cutthroat industry, every online business must place a premium on earning and retaining clients' trust and loyalty in the digital realm. The study's objective is to ascertain whether or not electronic consumer loyalty and online trust are enhanced by social media marketing. The results of the poll, which included 596 individuals, showed that social media marketing tools had a significant effect on consumers' faith in and commitment to businesses through digital channels. The results of this study will hopefully add to what has been applied to social media marketing for online businesses.

The study has surveyed 285 manufacturing enterprises in central Vietnam as a representative sample, through which the research has analyzed the current status of operation of manufacturing enterprises in Central Vietnam. The research results also pointed out 5 factors: (1) Labor; (2) Enterprise size; (3) Financial management capacity (4) Capital structure and (5) System of policies and legislation in descending order of affecting the performance of enterprises through regression model. Besides, the study has given specific policy suggestions through the current situation and research model to improve business performance for manufacturing enterprises in Central Vietnam in the future.

In keeping abreast with the digitized and automated world today, governments of developing and developed nations must provide appropriate e-government services to assure confidence and effective and efficient usage among their citizens. The quality, security, and privacy of current e-government implementation have been impairing the trust and participation of users, in Jordan especially. Hence, this study examined the impacts of quality, security and privacy of e-government services on the intention to use e-government services among Jordanian citizens. Questionnaires were used to gather data, and questionnaire items covered the constructs of quality factors (information quality, system quality, and service quality), perceived security, and perceived privacy as independent variables, and the constructs of trust and intention to use as dependent variables. The study samples comprised academics in Jordanian public universities. The universities were selected using stratified sampling method, while the respondents were chosen using simple random sampling method - 212 respondents were selected. SPSS Version 18 and PLS Version 3.3.6 were used in data analyses and hypotheses testing. Results affirmed a positive and significant link between information quality, system quality, service quality, perceived security, perceived privacy and trust in e-government services, and a positive and significant link between trust in e-government services on intention to use. In e-government services implementation, Jordanian government should take into account the quality factors (information quality, system quality, and service quality), perceived privacy, and perceived security, to increase trust of the citizens and consequently their intention to use the e-government services.

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

The sales revenue, total resources, and Working Capital (WC) of the business organization measure the size of the firms. The Cash Conversion Cycle (CCC) defines the Supply Chain Finance (SCF) of the business organization and is affected by the size determinants of the firms. The components of the WC are considered to measure the CCC and define the status of the SCF of the business organization. The study is based on the secondary data obtained from the financial statements of the selected leading Indian pharmaceutical companies. The objective of the study is to find out the relation and degree of governance of size determinants on the SCF. The analysis is based on the ranks of size determinants and relative ranks of inventory days, accounts receivables days, and accounts payables days. The Spearman rank correlation is applied to get the qualitative relationship between the ranks of size determinants and ranks of components of CCC. The study reveals that size determinants affect the SCF positively but moderately while WC governs directly as WC comprises the components of CCC. The study suggests the shortening of the CCC by focusing on size determinants on WC and especially accounts payables in Indian pharmaceutical companies.

E-learning results from the integration of technology and education and has become an effective learning medium today. E-learning courses and systems with various services are on the rise owing to its importance. E-learning systems should be evaluated to assure successful delivery, effective usage, and positive impacts on learners. A holistic model that identifies various levels of success on a vast range of success determinants was proposed. The model was empirically validated using data obtained from 724 e-learning student users in Jordan. Structural Equation Modelling (SEM) was used in data analyses. Results showed that perceived usefulness of information systems, user training, system quality, and management support have positive effects on user’s behavioral intention; whereas perceived ease of use has not. Also, SEM displayed that user behavioral intention has a positive effect on information systems use, use on student satisfaction, and the latter on student loyalty. Machine Learning (ML) methods produce high correlation values reaching up to 80% in predicting Behavior Intention (BI) from the input factors, and student loyalty from student satisfaction factors. This indicates that the ML are promising techniques to forecast the future targets based on the input independent features.