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.

In the current technology shifting era, technology plays an essential function that determines the continuity of the industry. The current technology advancements empower companies to produce creativity and innovation to serve customer needs and expectation. To deliver this challenge, it requires the continuous breakthrough and innovation. To create organization innovation, employee plays the main key, as the main source and the executor of innovation. The organizational environment in knowledge-based industries, especially in the telecommunication industry, it is very dynamic and work activities tend to involve non-standard tasks and complicated non-routines. Routines carried out by organizations may not be able to respond quickly to rapid technological changes, or often experience technical problems that re-quire fast and creative solutions. This study, focused on the innovative work behavior on employee perspective (creative self-efficacy and transformational leadership) and tested the digital literacy role on moderating the relationship between innovative work and employee performance. This study was made based on the survey conducted at various telecommunication companies across Indonesia comprising of 235 participants with managerial level and above. Structural equation modeling (LISREL) was used for data analysis in this quantitative research. The result proved that there was a positive and significant relationship between creative self-efficacy, transformational leadership and innovative work behavior, innovative work behavior was positively related to performance, digital literacy gave significant moderating influences on the relationship between innovative work behavior and performance.

Using financial leverage (FL) has a great influence on business performance of enterprises. Therefore, the determination of the impact of FL on the profitability of enterprises helps to create synchronous solutions to improve operational efficiency of enterprises which is very important and necessary. This study aims to identify the impact of FL on Return On Assets (ROA), Return On Equity (ROE), Return On Sales (ROS), and Return On Capital Employed (ROCE). The study is conducted based on the data collected from 58 real estate firms listed in Vietnam Stock Exchange with 464 observations. The study also uses quantitative method combined with multivariable regression models to examine the hypotheses of the survey with the help of the EVIEW 11.0 software. Research results indicate that FL has no impact on ROS and ROCE while it has a negative impact on ROA and a positive impact on ROE. In accord-ance with the research findings, the authors propose specific recommendations and solutions to improve profitability in the real estate companies listed on Vietnam’s stock exchange.

The objective of this research is to test the impact of economic factors on the service marketing mix for consumers in choosing street food in Nong Khai Municipality in the Nong Khai province of Thailand. Service marketing involves 7Ps in the study. The method involved a survey of 400 respondents from 3 areas with quota sampling. The results revealed that eco-nomic factors had positive and direct effects on the total service marketing mix and positive indirect effects on each element of the service marketing mix. The economic factor with the greatest effect was People, followed by Product, and Physical Evidence and Presentation, respectively. The study results show that there is a need to focus on all of elements of the service marketing mix for the street food business including the quality of service, food quality and cleanliness.

The aim of the present study is to find the relative importance of factors influencing the stu-dents’ decisions to adopt Massive Open Online Courses (MOOCs). Eight sub-factors catego-rized under three main factors namely “benefits of MOOCs”, “MOOCs features” and “social recognition”, are considered for prioritization. The analytic hierarchy process (AHP) method-ology is also employed to prioritize the factors. The primary data pertaining to pair-wise com-parisons of various factors and sub-factors have been obtained from 250 students by using convenience sampling. The results indicate that academic recognition, followed by openness, autonomy and cost effectiveness of MOOCs are the most important aspects which students consider while deciding to learn through MOOCs.

West Java is one of the largest Muslim provinces in Indonesia. Unfortunately, the growth of Islamic banking is low compared with other provinces with the growth of 4.9 percent. This may be influenced by the poor services of the quality in Islamic Banking which has caused dissatisfaction with Islamic banking customers. The purpose of this article is to analyze the effect of service quality on customer satisfaction in Islamic banking. The research method employs a quantitative approach and emphasizes on the type of explanatory research while the data analysis technique employs Multiple Linear Regression analysis. The result shows that the Service Quality variables proxies with tangible, reliability, responsiveness, assurance, and empathy simultaneously influence the level of customer satisfaction in Islamic Banking. This is indicated by F count > F table which is 56.794 > 2.274 or Sig. F (0.00) < α = 0.05. Partially influential factors are tangible, reliability, assurance, and empathy variables while the reliabil-ity variable has no effect and tangible maintains the most dominant influence on customer satisfaction. Based on the results of multiple linear analyses the effect of service quality on customers satisfaction of Islamic banking in West Java is 70.1% while the remaining 29.9% is influenced by other variables which are not examined in this study.

The Gulf Cooperation Council (GCC) countries economy is one of the biggest economies in the world with high per-capita income and high purchasing power. Although the member countries exhibit similarity in production, the GCC takes many steps to facilitate the intra-trade. The objective of this study is to analyze the intra-trade of the GCC during the period 1995-2018 and elaborate the impacts of the main three stages in the intra trade agreements be-tween the GCC countries by considering the main sages in facilitating the intra trade among GCC members. The result of the study shows that Bahrain is the biggest importer and exporter from the GCCC followed by Oman, United Arab Emirates, Saudi Arabia, Qatar and Kuwait. Still the trade GCC intra trade consists very small proportion from the total trade of the GCCC, with increasing trends over years of the study period, however the analysis shows that there is no impact of the trade arrangements between the GCCC in the case of the stage of the GCC customs union during 2003-2008 and the stage of common market after 2008 on the progress of the intra trade.

This study aims at investigating the impact of the IFRS (15) on the quality of accounting information in terms of relevance and faithful representation. To achieve the study objectives, a questionnaire is designed and distributed randomly on the study sample which includes (100) of external auditors of the Big Four audit companies in Jordan using the descriptive analytical approach. The study hypotheses are tested through the Simple Regression Test and the One Sample T- Test. The study results indicate a statistically significant impact of the implementation of the IFRS 15 on improving the quality of accounting information from the perspective of external auditors at the Big Four audit companies in Jordan. Moreover, the study finds that there is a statistically significant impact of the implementation of the IFRS 15 on improving the relevance and faithful representation of accounting information included in the reports. Moreover, the study findings also show that Jordanian companies face statistically significant difficulties for the implementation of standard 15 when preparing their financial statements. The researchers have also reached many recommendations; the most important of which suggest to inform investors and other decision makers of the results of the study to help them rationalize their investment decisions and raise their awareness about IFRS 15.

Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts Institute of Technology.], this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms. An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contributes lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also the other business units in other countries.

This paper presents an empirical investigation on the perceptions of individual investors about the impact of accounting disclosures on their decision makings on the stock exchange market. The study uses some quantitative methods with survey questionnaires sent to investors participating in the Vietnam stock market. By using SPSS 22, the research develops a research model with 11 accounting information groups (factors) which are measured by 82 items. The results indicate that the income information significantly affected investors’ decisions on buying, selling and holding securities while the information on assets, the accounting principles and policies had little impact on individuals’ investment decisions. The voluntary disclosures, however, show more effects than mandatory disclosures on the investors' decision making.