Empirical studies related to interrelationships between variables perceived value, customer satisfaction and behavioral intention conducted in the Maldives context and in the medical care industry is very rare. A quantitative cross-sectional study conducted in natural settings using a survey questionnaire to assess the interrelationships between above mentioned variables by utilizing a conceptual model created from three interrelationship models obtained from previous research. Data collected from willing participants across the 19 atolls resulting in a total of 385 responses obtained after data cleaning. A stratified proportionate random sampling method used. SPSS 25.00 and AMOS 23.00 used as analysis tools. The Sobel test applied to analyze the mediating effect of customer satisfaction on the relationship between perceived value and behavioral intention which confirmed a positive and significant relationship between perceived value, customer satisfaction and behavioral intention. Study rejected the hypothesis which test the mediation of customer satisfaction on the relationship between perceived value and behavioral intention. This study is first of its kind to generalize findings on Maldivian’s medical seeking behavior, and results helps policymakers, medical practitioners, medical institutions, and respective administrations to provide better customer perceived value towards providing higher customer satisfaction, which in effect improve customer behavioral intention towards medical care service providers.

Shopping malls are one of the tourism industry’s most attractive and dynamic generators of profit. This study focuses on One Utama Shopping Mall, one of the largest and most well-known shopping centres in Malaysia. The research objective is to determine the level of visitor satisfaction at One Utama and understand how it contributes to the mall’s growth and retention of clientele. Data are collected by way of stratified random sampling and analysed using SPSS 20.0 software. Results demonstrate a significant relationship between all independent variables related to visitor satisfaction: entertainment activities, management services, and shopping centre design. Moreover, push and pull factors are accounted for in determining motivations for visiting the mall. The conclusions of this study are particularly useful for shopping centre owners and stakeholders looking to promote revenue and growth.

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.

The purpose of this paper is to analyze the effect of marketing mix on customer loyalty through customer satisfaction in food and beverage products of SMEs in Malaysia. The method of collecting data is by using questionnaire and a sample of 300 customers is used for data gathering. Path analysis and Sobel test are used in analyzing the data. The finding shows that product, promotion, place and price have positive effects on customer satisfaction of food and beverage products SMEs in Malaysia. Product, promotion, place and price give contribution to customer satisfaction about 68.9% while the rest is affected by other variables which are not included in this research. Moreover, customer satisfaction has a positive effect on customer loyalty. The finding also shows that product, promotion, place and price had positive effects on customer loyalty through customer satisfaction of food and beverage products SMEs in Malaysia. Product, promotion, place, price and customer satisfaction influence on customer loyalty about 61.7%.

This study is primarily focused on the effect of total quality management (TQM) on organization performance of Small and Medium Enterprises (SMEs) service sector in Selangor, Malaysia. The four critical elements of TQM; namely customer focus (X1), continuous improvement (X2), strategically based (X3), and total employee involvement (X4) are used as an important factors influencing on organization performance (Y). The necessary data are collected from 350 managers/owners of service sector SMEs in Selangor, Malaysia using some questionnaire. Multiple linear regression analysis is performed in this study by using SPSS 23. All hypotheses are positively fit with the conceptual model and show a positive impact of TQM on organization performance. The research finding indicate that TQM elements; namely customer focus, continuous improvement, strategically based, and total employee involvement have a positive and significant effects on organization performance.

This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province. These are the first localities in Vietnam to establish the Division of Transfer Pricing Inspectorate in local Tax Department, under the direction of General Department of Taxation of Vietnam. The paper then proposes a further study on how the tax authorities of Vietnam should improve their capacities to make FDI enterprises more compliant with the transfer pricing regulations in Vietnam. The authors deploy the method of quantitative research through collecting self-administered closed format questionnaires from people in charge of finance/accounting/transfer pricing of FDI enterprises operating in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam. The findings suggest that there was a strong probability that the capacity of tax authorities would impact on the transfer pricing activities of FDI enterprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong of Vietnam. Vietnamese Government should enhance the capacity of the tax authorities; establish Transfer Pricing Inspectorate Division in all local Tax Departments of Vietnam. The authors believe that the improvement of tax officials’ capacity especially those in charge of transfer pricing auditing will prevent the FDI enterprises from transfer pricing manipulation, hence these enterprises will be more compliant to transfer pricing regulations of Vietnam. The most significant value of the study is to support Vietnamese policymakers, especially those in the field of Finance (Ministry of Finance, General Department of Taxation) to improve their capacity when carrying out transfer pricing audit in FDI enterprises. The more transparent and aggressive the tax officials are, the better these enterprises follow the regulations.

The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

The purpose of this paper is to understand how transfer pricing law affects transfer pricing decision making in foreign direct investment enterprises in Vietnam. The study also suggests further research on the determinants over transfer pricing decision making of these enterprises to have better solutions to deal with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed ended questionnaires is extended to manage Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong probability of a relationship between transfer pricing law and the transfer pricing decision making of foreign direct investment enterprises in Vietnam. Therefore, there is a need for government to have specific law on transfer pricing. Good transfer pricing database is al-so expected; punishment should be reasonable; transfer pricing audit process should be stronger; transfer pricing trainings should be introduced more to the enterprises. It is be-lieved that the implementation of suitable transfer pricing law in Vietnam will assist the government better deal with transfer pricing abuse in foreign direct investment enterprises. The findings support Vietnamese policy makers to improve the law on transfer pricing. Nevertheless, tax officials and accounting representatives can have indepth knowledge with regard to transfer pricing decision making which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing decision making while doing business in Vietnam.