Abstract: The development of Islamic tourism such as Umrah does not get much attention in the literature though there are 6 million people all around the world performing Umrah every year. Nowadays, social media has been recognized as an important tool in building and maintaining the image of tourist destination especially in the Umrah context. Thus, the purpose of this study was to examine the effect of social media experiences (interactions and sharing of contents) on attitudes and behavioral intentions towards Umrah package (booking decisions and electronic Word of Mouth) among generation X and Y. Sums of three hundred eighty-four respondents were engaged as the respondents. The population of this study was among Malaysian Muslim citizens who had social media experiences in seeking online information and knowledge about Umrah and already performed Umrah. The data then was analyzed using the Statistical Package for Social Science (SPSS) and Partial Least Squares (PLS) software. The findings of this study confirmed that sharing of contents of social media experiences has significant and positive relationship on behavioral intentions (booking decisions and electronic Word of Mouth).

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Most counterfeit studies engage consumers’ intention to purchase without considering their past experiences. Understanding consumers who have experienced in counterfeit product situations and how this has influenced their actual perceptions, attitudes and behavior on this is-sue is important to understand. Therefore, this study aims to understand the repurchase behavior of experienced consumers in regards to counterfeit products and their demographics, past purchases, materialism, economic and social factors. In addition, this study also investigates the mediating effect of attitude on the relationship between the factors and the repur-chase behavior. The participants are among 200 working adults who have purchased counterfeit products in a six-month period. Multiple regression analysis indicates that gender (female), past purchasing behavior, materialism and social factors had positive relationships with repurchase behavior. Remarkably, the economic factor is found to be significant. However, it has a negative relationship with repurchase behavior indicating that experienced consumers in counterfeit products purchase fake goods to minimize the economic effect. Hierarchical regression analysis indicates the mediating effect of attitude on the relationship between past purchase and materialism on repurchase behavior. The outcome of this study can also be used as a reference and knowledge base for scholars and marketers in understanding the attitude of consumers and their repurchase intention of counterfeit products.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper investigates firm heterogeneity in total factor productivity across Vietnam domestic private sector with sixteen manufacturing subindustries over the period 2010-2016, with a focus on labor size and based on total factor productivity (TFP); including TFP level, TFP distance, and TFP dispersion. Our results indicate that, in the private sector, labor heterogeneity on productivity are very dependent on specific manufacturing sectors, and on type of TFP. From an industrial policy perspective, there is hence productivity related reason on why Vietnamese policy makers should prefer large and extremely large firms over small and medium enterprises (SMEs) in some manufacturing and vice versa. Our results provide a support for both SMEs and large private consortiums, depending on specific manufacturing sectors. In addition, since there is a strong evidence to suggest that labor heterogeneity in TFP exists in some manufacturing sectors, the rationality behind policies to support SMEs and large firms at every manufacturing sectors seems to be questionable.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper analyzes the causal relationship between the banking system development and the real estate market in Vietnam from 2004:Q3 to 2018:Q4, with the use of the autoregressive distributed lag (ARDL) model as the analysis method. In Vietnam, there is no empirical study on this issue. Therefore, the paper is the first empirical evidence for the relationship between the banking system development and the real estate market in Vietnam. The research results show that the banking system development (measured through the domestic credit to the private sector) and the real estate market had a positive causal relationship in both short and long terms. In addition, the paper found a statistically significant impact of the global financial crisis on the banking system development and the real estate market in Vietnam, which is a new discovery compared with previous studies.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper analyses the role of online satisfaction (e-satisfaction) as a mediator in the relationship between website brand equitInnovative work behavior can stem from the sharing of knowledge between individuals and colleagues. Based on sample size survey of 396 Vietnam telecommunication employees with Cronbach’s Alpha analysis, exploratory factor analysis (EFA), correlation analysis, regression analysis, the study shows that the impact of knowledge sharing with two central processes (knowledge donation and knowledge collection) on innovative work behavior was meaningful. Compared with the process of knowledge donation, the process of knowledge collection has a stronger impact on innovative work behavior (β = 0.213 and 0.204 respectively). Besides, the authors propose some suggestions for telecommunications enterprise managers to influence the employee’s behavioral innovation through the impact of knowledge sharing.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper analyses the role of online satisfaction (e-satisfaction) as a mediator in the relationship between website brand equity, online brand experience (e-brand experience) and online loyalty (e-loyalty) in the context of shopping online in Vietnam. The data for this study were gathered through mail questionnaires which were distributed to target participants who reported their consumption experience with shopping online through website. The survey was conducted at three big cities of Vietnam with the sample size at 928. We used structural equation model (SEM) to evaluate the suitability of the theoretical model under analysis with respect to the empirical data, and examined the significance of the hypotheses. The results showed that the estimations of the standardized regression coefficients in which e-brand experience has the largest impact on e-satisfaction and brand awareness has the biggest effect on e-loyalty. Otherwise, e-satisfaction plays a key role in mediating between website brand equity, e-brand experience and e-loyalty.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aimed to identify the effect of Total Quality Management (TQM) practices on their dimensions on employee performance who worked for Qatar Ministry of Interior, with the moderating share of knowledge. The components of TQM include customer focus, employee participation, continuous improvement, leadership & good vision and operations manage-ment. The study uses a quantitative research, where 280 questionnaires are collected from respondents to obtain the necessary information for testing the hypotheses of the study. Multiple regression and gradient regression are used to analyze the research data. The results indicate that TQM practices with its dimensions had effects on employee performance through knowledge sharing. The results of this study contribute to develop and implement different strategic directions that enhance the performance of employees through the adoption of TQM and the dissemination of a culture of knowledge sharing.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to investigate the impact of educational background on perceived opportunities, perceived capacities, and entrepreneurial intention among Vietnamese students. By collecting data from 617 students at universities, colleges and institutes in Vietnam, the study employs some quantitative approaches including descriptive statistics, explorative factor anal-ysis (EFA), correlation coefficient analysis, ANOVA tests and multiple linear regression to analyze the relationship between educational background, perceived opportunities perceived capacities and entrepreneurial intention. In addition, Chi-square and Cramer’s V tests are implemented to show the difference of educational background in Vietnamese students’ entrepreneurial intention. The research results show that there was a negative relationship between field of studies and perceived opportunities, perceived capacities, and entrepreneurial intention while educational level had positive effects on perceived opportunities, perceived capacities and entrepreneurial intention. Moreover, Chi-square and Cramer’s V tests report that there was a strong evidence of educational level difference in entrepreneurial intention but no difference of field of study in entrepreneurial intention.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study analyzes the impact of social network marketing on student purchase intention and how social network marketing also affects student engagement (as moderate variable). Unit analysis of this study includes private university students in Jakarta, Indonesia. The research method used in this study is verification approach with structural equation modelling. Data collection is accomplished through questionnaires distributed among 400 students. The results of this study show that social network marketing had significant impact on student engagement, student engagement had significant impact on consumer purchase intention, social network marketing had significant impact on student purchase intention, and there was a significant relationship between social network marketing and student purchase intention through student engagement.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study was to estimate and analyze the effect of dividend policy, profitabil-ity, firm size, leverage, and growth on firm value in financial sector listed on Indonesia Stock Exchange from 2013 to 2017. A quantitative method is used for this research with 21 companies as research object, measured by purposive sampling techniques. The data analysis method used is panel data regression. The results show that firm size, leverage, and growth did not have any significant effect on firm value in financial sector companies in the period 2013-2017. However, dividend policy and profitability proved to have significant positive effects on firm value in financial sector companies for the period 2013-2017. Simultaneous results also show that dividend policy, profitability, firm size, leverage and growth had some effects on firm value.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to analyze the influence of contextual factors, government role, implementation of corporate social responsibility, and competency on competitiveness of wood craft Small Medium Industries (SMI) in Bali Province, Indonesia. The renewal of this research is to include the implementation of CSR in order to improve business competencies and competitiveness of SMIs. A sample of 152 respondents from the wood crafts SMIs in Bali Province. The research approach used is quantitative (positivist) and the type of research is exploratory with a questionnaire as a method of data collection. Partial Least Square as a data analysis tool is used. The results of the study show that: contextual factors, government role, and CSR implementation had positive and significant effects on competencies and competitiveness of SMIs. Contextual factors have the smallest influence on business competencies and competitiveness when compared with other variables in the study.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to evaluate the performance of microfinance institutions and local wisdom-based management concept. Quantitative approach is used in this study. The data analysis technique used in this study are quantitative and qualitative data analyses, which include the stakeholders and key performance indicators (KPI). Analytical Hierarchy Process (AHP) tech-nique is used to determine the quality, Objective Matrix is used for scoring, and Traffic Light System is used for grouping in colors. The results of the study show that not only strategies, processes, and capabilities influence on the Lembaga Perkreditan Desa (LPD) (village credit institution) of Depeha Village, but also the stakeholder’s satisfaction and contributions also influence the LPD. The strategy formulation is carried out by the LPD based on the stake-holders’ determinants of satisfaction and Catur Purusa Artha concept (a traditional philosophy for life by Balinese Hinduism which means four goals in human life).

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: In recent years, the issue of food packaging waste has become a vital environmental concern in the society which revolves around waste management practices particularly among food hawkers. The problem has been highlighted by many researchers and numerous suggestions have been made in order to improve sustainability with regard to green environment. Food packaging waste ranks the highest contributor to waste. Thus, environmentally friendly food packaging (EFFP) has been introduced in the market to ensure good management practices could be promoted among food hawkers so that environmental pollution can be reduced. However, even though many environmental programs have been implemented, the usage of EFFP among food hawkers has not improved. Hence, this paper aims to propose a specific actual behavior model to determine the usage of EFFP among food hawkers with personal value as a mediator. The development of the model used data that were collected from local food hawkers. Structural equation modeling was used to test related hypotheses. The findings indicated that personal values were a suitable mediator construct. Furthermore, attitudes, subjective norm, and perceived behavioral were all found to have had significant effects on the in-tention to use and the actual behavior. Finally, this paper also discusses the limitations of the present study and the contribution it has made.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study is aimed at exploring the relationship among the information and communication technology, business innovation, and organizational performance. Particularly, the study divides the organizational performance into three measures; namely, financial performance, market performance and production performance. In addition to that the mediating role of innovation in the relationship between information and communication technology and organizational performance is examined. The study tries to find out how the technological innovation or innovation in information technology affects the performance of an organization. The results indicate that there was a relationship between information technology and organizational performance. It is also analyzed that through the usage of information technology, the publicly listed companies in Indonesia could improve their performance. However, no association was found between innovation and organizational performance with reference to Indonesia organizations.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This article aims at determining the impact of corporate social responsibility (CSR) on the operational performance in Nam Dinh seafood enterprises, Vietnam. To achieve this objective, surveys were conducted on 158 Nam Dinh seafood enterprises and the necessary data were analyzed with Smart PLS 3.0 software. The results show that CSR had positive impact on financial and non-financial performance of Nam Dinh seafood enterprises. Non-financial performance includes: Customer loyalty, government support and business reputation. On that basis, some recommendations are made for Nam Dinh seafood enterprises to help these businesses confidently implement CSR for future sustainable development.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study seeks to investigate the association between organizational culture and employees' commitment in the Jordanian hotel sector. The data that were gathered from 248 hotel employees, were about the respondents' organizational culture and its impact on the employees' commitment. Data were collected using the Organizational Commitment Index (Wallach, 1983) [Wallach, E. J. (1983). Individuals and organizations: The cultural match. Training & Development Journal,37, 29-36.], and Organizational Culture Questionnaire (Mowday et al. 1982) [Mowday, R.T., Porter, L.W. and Steers, R.M. (1982). Employee-Organization Linkages: The Psychology of Commitment, Absenteeism and Turnover. Academic Press, New York.]. De-scriptive statistics were reported, and hypotheses testing using SmartPLS3 was used. Generally, and with some unexpected outcomes, organizational culture was found to be significantly associated with organizational commitment. It was confirmed that bureaucratic and supportive culture were the predictable dimensions of commitment, while innovative culture was found to be an unpredictable dimension of commitment. This study provides useful managerial implications and contributes to the existing pool of knowledge on the relationships be-tween organizational culture and organizational commitment. Different aspects and context of these variables were tested to provide a wider and more comprehensive understanding on the factors which affect organizations and employees.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Good management of cash flow will help managers control cost estimates, control plan implementation as well as control additional costs, ensuring project success. Therefore, identify-ing the factors influencing the cash flow of enterprises helps create synchronous solutions to improve the efficiency of cash flow management, contributing for improving the operational efficiency of the enterprises. This study is based on a survey to determine the factors influenc-ing the cash flow through the questionnaires and interviews of 105 construction companies listed on the Vietnam Stock Exchange in 2018. The study conducts descriptive statistics anal-ysis of surveyed enterprises; check the Exploratory Factor Analysis (EFA) analysis conditions to determine the groups of influencing factors on cash flow in construction companies listed on the Vietnam Stock Exchange. At the same time, this study remains to check a sample T-test with a value set to 3.0 and 5% reliability and analysis of EFA discovery factors to select components with the highest coefficients and load components. Based on the EFA analysis results, the study finds six main groups of factors affecting the cash flow of construction companies. They are: macro environment; construction period; payables and receivables; construction cost; retention; loan payment and tax. The study also shows that the effect of varia-bles to cash flow management varied with a mean value from 0.17 to 0.518. Based on the research results, the authors provide some recommendations to strengthen cash flow management in construction companies listed on the Vietnam Stock Exchange.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)