The paper investigates residents’ perception of peri-urban agriculture and analyzed factors affecting their perception of agricultural roles in a suburb area of Hanoi city. The research results indicate that although on-farm income has been decreased in comparison with off-farm ones, most of respondents still see agriculture is important because of its income contribution, job provision, food security and food safety, land property right and communal relationship maintenance. Household’s livelihood strategy is the most vital factor affecting residents’ perception of agricultural income contribution and employment creation, whereas educational level influences their perception of agricultural roles in food security and food safety most. Further, respondents’ age strongly affects their idea of maintaining communal relationship through peri-urban agricultural production.

Social media is one of the most important elements in the process of industry 4.0. It has transformed itself into not just a platform for social interactions, but into a powerful marketing tool. People posting pictures or information through social media will likely influence others seeing it. This research investigates the impact of social media postings on millennial (Gen Y) tourists’ decision in choosing destinations, as well as the perceptions of social media users toward the information they gather from the social media about the tourism destinations. World Travel and Tourism Council in its release in 2018 revealed that tourism industry represents 10.4% of total global GDP. The industry has also contributed 20% of new jobs globally created in the last decade. The findings from samples taken from respondents in greater Jakarta (Jakarta, Bogor, Depok, Tangerang and Bekasi) show that social media contributes significantly on shaping the millennial tourists’ decision in choosing their holiday destinations.

The growth in Information and Communication Technology has brought dynamic changes to financial payment systems through smart devices, and mobile payment systems are significant among different smart payment systems. Further, the Technology Acceptance Model's components affect the smart payment user's behavior. Moreover, students are a substantial part of society and are more inclined to use mobile payments. Therefore, the present research examines the influence of technology adoption factors on the perception of students using mobile payments. The study adopted TAM components as influencing factors, such as Perceived usefulness, perceived ease of use, Perceived cost, and Perceived trust. The data was collected from 100 respondents consisting of male and female students. The study employed simple regression analysis to report the results. The results show that the perception of students towards the use of m-payment is strong, with a mean of 1.52. The result is similar to the explanatory variables, ranging from 1.77 to 1.97. The study found that the technology adoption factors, such as Perceived usefulness, perceived ease of use, and Perceived cost, positively influenced the students' perception of using mobile payments with p-values ranging from 0.001 to 0.049. The results of Perceived trust were positive but insignificant. Therefore, the present research observed a significant influence of technology adoption factors on the perception of students using mobile payment.

Over the last two decades, the global financial landscape has changed dramatically, including the corporate and political climates, the creation of more market-based economies, and rapid technological advancements. Micro, Small, and Medium Enterprises (MSMEs) is one form of market-based economies created with the most significant business opportunities and very important socially and economically in developing countries for many reasons. However, MSMEs face significant difficulty related to financial reporting standards to evaluate the achievement of business activities. Most MSMEs use a simple form for financial reporting, such as by calculating the difference between inflow and outflow from their business activities. Also, numerous previous studies that focus on Financial Accounting Standards in Indonesia are still limited. Thus, the present study investigates the factors that influence the implementation of Financial Accounting Standards (FAS) of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. This quantitative study uses cross-sectional data collected by distributing 200 questionnaires to MSMEs actors that spread North Aceh Regency, namely Lhokseumawe city and Bireuen regency. The data are analyzed using descriptive statistics (e.g., frequency, percentage, mean, standard deviation) and inferential statistic (multiple linear regression) analyses. The study indicated that Perception, Education, Socialization and Incentive factors had significant positive effects on implementing Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. In conclusion, this study has successfully investigated the factors that influence the implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province.

The purpose of this exploratory research study is to examine the extent of recognition of the concept of intellectual capital in the Tunisian context and to identify the perceptions of managers concerning the accounting treatment and disclosure of this hidden concept. A survey questionnaire was conducted among 51 Tunisian managers. The results of this survey argue that the majority of respondents perceive the elements of intellectual capital as important value drivers for their business. This study shows that managers are aware of the shortcoming of the present accounting system and they approve previous studies that propose voluntary disclosure of information relating to intellectual capital as a solution to compensate for the loss of relevance of traditional accounting information. The present study presents a significant interest in the accounting literature and provides whether it would be appropriate for the Tunisian accounting standard setter to ask companies to disclose more intellectual capital information.

The recent advances in technology have created a challenge for customer on purchasing electronic devises since the cycle of media production such as TV, Mobile devices, etc. are getting short and people need to replace them by new products. The recent emerge of Light Emitting Diode (LED) television has attracted many people and there is a concern to study the impact of important factors on customer behavior in this business. This paper presents an empirical study to study the effects of six variables including customer perception, motivation, cognitive learning, attitude, information and price on customer behavior for LED televisions produced by an Iranian firm in Tehran, Iran. The study designs a questionnaire consists of 27 questions and distributes it among some people who are potential customers of this product. We use multiple regression analysis to study the behavior of different factors on customer behavior. The results of our survey indicate that cognitive learning had the most influencing impact (0.22) on customer behavior followed by price (0.219), motivation (0.203), attitude (0.193), information (0.183) and perception (0.145).