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.

Nowadays, there are many uncertainties and risks prevailed in environment especially for information technology (IT) projects in Pakistan context. Behavioural aspects of project management play important role to attain success. Soft dimension of project implementation profile consists of critical success factors like top management support and client acceptance. The proposed study of this paper designs a questionnaire and examines the relationship between behavioural factors and project success. There were 223 respondents from the population of Pakistan software board directory. The results indicate that client acceptance had a positive and significant relationship with project success. Moderation was performed categorical of leadership style; transactional and transformational leadership style.

Most previous studies of employee engagement and performance have been rooted in either Social Cognitive Career Theory (SCCT) or the Social Exchange Theory (SET), giving often inconclusive outcomes. In fact, there are only a few researchers in social science focusing on the level of high po-tential employee’s engagement towards individual work performance through human resource management practices. The purpose of this study is to investigate the relationship between employee engagement and individual work performance with mediation role of human resource management (HRM) practices for selected manufacturing organizations in Malaysia. Two hundred and fifty-two usable questionnaires are collected to empirically test the hypotheses using IBM SPSS software and Smart Partial Least Square (SmartPLS) version 3. The results suggest that high potential employee engagement positively and significantly influence on individuals’ work performance. Additionally, human resource management practices play significant role in mediating the relationship between employee engagement and individual work performance among high potential employees. There-fore, these results should provide insight towards managing high potential employees, especially in the manufacturing sector.

Saudi Ports, is one of the busiest seaports in the world and the biggest ports in the Middle East, which is facing challenges from different ports such as Salalah and Dubai ports especially in the cargo section, which can release their cargoes and goods in a short time without any congestion of stock. The current challenges of Saudi Ports Authority are the overstock of cargo which is the result of low performance of workers at cargo field. This paper investigated the root of this problem based on the role of the human resource practices such as training and development, reward, job analysis, social support, recruitment and selection, employee relationship and empowerment, employee satisfaction into employee performance. In other words, the current study explored to know whether HRM practices offer direct impact on the employee performance or through employees’ job satisfaction on employee performance to solve the said problem. The study analysed the 367 Saudi port authority employees’ data and found a positive significant relationship between HRM practices and employee performance. Furthermore, the current study revealed a positive relationship between employee job satisfaction and employee performance. Moreover, the present study found the insignificant relationship between HRM practices and employee job satisfaction but reported no significant mediating role of employee job satisfaction between HRM practices and employee performance.

Consumer online engagement has seen a sight of emerging attention by marketing literature, but how consumer involvement, with its dimensions (importance, pleasure, sign, risk consequence, and risk probability), is linked with consumer online engagement still requires additional empirical analysis especially in the context of airline and hospitality services. The purpose of this study is to examine the relationship between consumer involvement and its dimensions and consumer online en-gagement. The data are collected from the social media website and analyzed by using structural equation modelling through SPSS and Smart PLS 3.0 software. The findings imply that sign value was the major determinant of consumer online engagement. This indicates that marketers should acknowledge the importance of company’s symbolic value and design a suitable symbolic value to be parallel with the targeted consumers’ social status and personal images to increase consumer online engagement. Through examining the relationship among different variables, marketers could develop effective strategies to gain competitive advantages. The originality of this study lies within the research gap of the past researches on the antecedent of consumer online engagement. The antecedent considered is consumer involvement, suggested by previous researches.

Talented workforce is a main key to survive in challenging surroundings and quickly volatile busi-ness circumstances. This paper examines the fostering effect of talent management on organizational intelligence at food companies in Jordan through a quantitative approach. Both reliability and validity of measurement scale are evaluated. The paper demonstrates that talent management acts as a sig-nificant antecedent to organizational intelligence. Findings confirm the importance of enjoying tal-ented employees and recommend practitioners and executives to develop and retain their talent pool through a strategic human resource management system in order to better capitalize on intellectual capital and drive it towards realizing the organizational missions.

During the past three years, Malaysian Islamic banking Institutions’ (IBIs) asset has shown an aggressive growth of 13%. Furthermore, Malaysia is currently focusing to become the world hub leader in Islamic banking. Hence, these two factors have increased the competitiveness among IBIs to find qualified talents in various fields to be attracted. Despite abundant new talents in the job market, the IBIs could not attract the qualified or right talent into their institutions. This paper attempts to identify an appropriate EVP for new Malaysian IBIs talents to attract qualified talents. To do so, a study is conducted with a structured interview of the questionnaire. The questionnaires were evaluated by a group of Malaysian graduates on the required EVP for IBIs. The results indicate that basic salary, employee benefit package and flexible working hours play an important role for talent shortage.

In the Malaysian Umrah industry, there are so many new entrants selling and offering similar products and services. As a result, Umrah providers must compete to survive in the Umrah travel industry, as there are currently so many competitors. They need to focus on customers’ special needs and preferences to maintain the long-term relationship. Hence, the purpose of this research is to identify the relationship between service marketing mix and customer’s loyalty towards Umrah travel agents in Malaysia. The customers who performed Umrah more than once were on the focus of this study. The necessary data were collected from 384 respondents through a structured questionnaire using a convenience sampling technique. The results of the research confirm that all “service marketing mix” elements (“price, product, place, promotion, process, people, and physical evidence”) show significant positive effects on customer loyalty. This study will be of interest to the Umrah travel industry in understanding how marketing mix strategies are essential for maintaining a long term relationship with customers.

The aim of this research was to investigate the relationship among intrinsic motivation, authentic leadership and high-performance work system (HPWS) on university faculty members with the mediating role of knowledge sharing. A total of 286 full-time faculty members of public universities from 30 universities of Punjab, Pakistan were interviewed using a five-point Likert-scale question-naire, adapted from the literature. The results of PLS-SEM indicate that authentic leadership and HPWS had a significant effect on faculty member’s creativity whereas intrinsic motivation showed an insignificant relationship with creativity. Results further highlight that knowledge sharing mediated the relationship between HPWS and employee’s creativity, however, no mediation effect was found for intrinsic motivation and authentic leadership with employee creativity.

The increasing numbers of public and private hospitals have resulted in the competitive environment in healthcare industry. This situation needs cooperation and support from the hospitals to focus on setting up compelling hospital image and providing satisfaction to the patients to ensure and secure their loyalty. Therefore, providing a high Service Quality will ensure the patients’ satisfaction and loyalty to keep on tapping the service provided. This study reports on a research finding that under-takes to analyze the effect of Image and Service Quality provided by the hospital towards patients’ satisfaction and loyalty in public hospital in Terengganu. Structural Equation Modelling (SEM) was used to test the proposed hypothesis model in the study. The finding of this study illustrates that although hospital image did not have any effect on the patients’ loyalty, but it had a big impact on pa-tients’ satisfaction. Furthermore, patients’ satisfaction had a big impact towards patients’ loyalty. This study also clarifies that the Service Quality provided by the hospital had a direct influence on the patients’ satisfaction and loyalty. Hence, a high service quality provided by the hospital will influence patients’ satisfaction and loyalty and a positive and compelling hospital image is an im-portant factor to ensure the patients’ satisfaction.