Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country. The company expects to incur the minimum tax costs associated with fulfilling its tax obligations. Research on the influence of business characteristics to tax compliance cost is still scanty. This research examined the effect of business characteristics (age, size, sector and risk management) on tax compliance costs. The research design adopted in this study is survey design. The questionnaires were distributed to the members of De-partment of Cooperatives and Micro Small-Medium Enterprises in Padang City. The non-probability sampling was used as the sampling method and 92 respondents participated in this re-search. The data obtained were analyzed using Statistical Package for Social Sciences (SPSS). The research findings indicate that age, size and sector have no effect on tax compliance costs while risk management has an effect on tax compliance costs.

The real growth of the economy of street vendors in Badung Market, Bali has been increasing rap-idly from year to year. Based on spiritual motivation, work culture and work ethos, and supported by the level of service quality and customer satisfaction, the research was conducted in relation to spiritual motivation, work culture and work ethos as predictors of merchant satisfaction through service quality of street vendors in Badung market. The population of the research was the entire street vendors in Badung Market. The numbers of qualified sample were 140 respondents. The var-iable measurement was conducted by using the Likert scale. The study used the structural equation modeling (SEM) for model analysis. The results showed that the effect of spiritual Motivation variable on Service Quality variable was significant and positive. The effect of work Culture variable on Service Quality variable is significant positive. The effect of Work Ethos variable on Service Quality variable is significant and positive. Spiritual Motivation latent variable on Merchants Satisfaction variable is significant and positive. The effect of Work Culture variable on Merchants Satisfaction variable is significant and positive. The effect of Work Ethic variable on Merchants Satisfaction variable is significant and positive. The effect of Service Quality variable on Merchants Satisfaction variable is significant and positive. Thus, It can be stated that the merchant satisfaction changes are affected by spiritual motivation, work culture, work ethos and that the street vendor improve service quality.

The purpose of this study is to analyze the foreign tourist’s attitude to the elements of the tourist development in Medan. The sample size includes 80 foreign tourists who visited the tourist objects in Medan, Indonesia. A Multi-attribute Attitude Model (MAM) is used to measure the consumer’s attitude. There are 10 (ten) attributes that form the elements of the development of the tourism in Medan, including tourist object in Medan, the attraction of tourist object, the road conditions, the telephone network, means of transportation, the hotel service, the system of transport stripe, the se-curity system, the hospitality of the society and the cleanliness of environment. The results show that the hospitality of the society in Medan maintained the highest value (16.38) while the road rep-resented the lowest value (-0.47). The results help the government of Medan in making policy about tourism and preparing the steps of tourism development.

Small and Medium Enterprises (SMEs) play a major role in most developing countries because they are able to improve and develop the economy. e-Commerce is also an important topic in vari-ous research fields as it brings about benefits to these countries. However, the adoption of e-Commerce by SMEs in developing countries is low due to several factors. Therefore, a parsimony framework has been proposed to investigate the factors which influence the adoption of e-Commerce among SMEs in West Malaysia. Three factors are considered in this research, namely Perceived Barriers, Organization Readiness, and Competitor Pressures. Questionnaires were used for data collection while SmartPLS was used to analyze the data. The results showed that Perceived Barriers contain negative significant influence on the adoption of e-Commerce among medium-sized SMEs, but not for small-sized SMEs. Organization Readiness shows a huge difference between small and medium-sized SMEs. Competitor Pressures are important for both small and medium-sized SMEs. In conclusion, the results obtained will assist and enable stakeholders to restructure e-Commerce applications which fulfill the needs of their organization and therefore, increase the effectiveness of the organization.

According to the Ministry of Information and Communications in Vietnam, as of November 2015, the number of mobile subscribers is over 120 million ones, accounting for over 86% of the total number of telephone subscribers. With a total population of over 92 million Vietnam citizens, a stable national economy and a large populations of young consumers in the country, mobile communication industries still have a huge potentials for future development. Telecommunication service providers in Vietnam are facing fierce competition. Subscribers are expecting OTT (Over the Top) applications, good quality service and handset subsidy. This study investigated whether legal frameworks, OTT applications, quality of service and handset subsidy are important components of mobile telecommunication service in Vietnam. This study used quantitative method to distribute surveys to mobile subscribers. Findings found that all four factors significantly influence mobile business in Vietnam. Thus, telecommunication service providers in Vietnam must continuously innovate to enhance operational competitiveness, improve business efficiency, expand business scale, and improve its position in the market in order to ensure sustainable development. Moreover, Vietnamese government needs to develop a legal framework to help mobile telecommunication service providers enhance the common interests and benefits of the entire society.

Knowledge governance is a relatively new discipline in Malaysia with very little research work performed so far. As Malaysian government is actively involved in the implementation of Economic Transformation Program (ETP), Government Transformation Program (GTP) and Urban Trans-formation Program (UTP), Small and Medium Enterprises (SMEs) need to react to the government move by transforming their conventional knowledge management practices to knowledge govern-ance. As of today, there has been very limited study conducted in Malaysia on the extent of the company acceptance of such governance. This research was therefore conducted to measure the SME users' acceptance and identify the pros and cons of knowledge governance. With these findings, recommendations were given to policy makers and industries to increase the company's knowledge governance acceptance. Questionnaire was used for data collection. Systematic random sampling methods was used to select respondents. The questionnaire was developed and adapted based on knowledge management and IT governance frameworks. In this model, the dependent variable was company's intention to adopt knowledge governance. Independent variables included knowledge application needs, knowledge architecture, knowledge infrastructure, knowledge investment and knowledge principles.

This paper examines the corporate social responsibility (CSR) practices of the Malaysian public-listed government-linked companies (GLCs) using a dimensional analysis. Four dimensions of CSR activities, namely community, employees, environment and governance, are investigated to study the latest CSR practice of GLCs in year 2016. Each dimension is divided into three subcategories to further examine the performance of GLCs on a particular CSR area. This is the first paper in Malaysia which uses CSR ratings (obtained from CSRHub database) to proxy for CSR practice. None of the past literature has been found to adopt this approach. The findings show that Malaysian public-listed GLCs performed better in community, employees and environment dimensions, whilst tend to underperform in governance dimension.

This study examined the relationship between Theory of Planned Behavior and knowledge sharing among nurses in Patient Computer Management System. Consequently, it determined the moderating effect of distributive justice on the relationship between Theory Planned Behavior and knowledge sharing. A quantitative approach was employed in this study. The research was based on a correlational and cross-sectional study which involved a total of 336 nurses. Data was collected based on random sampling via self-administered questionnaires. Partial Least Squares (PLS) (Version 3.0) analysis was used to analyze the data. The study revealed that Theory of Plan Behavior components were significantly related to knowledge sharing. These components were also found to have a significant and positive influence on knowledge sharing. The study revealed that distributive justice had significantly moderated the relationship between two components of Theory Planned Behavior (attitude and subjective norm) and knowledge sharing.

Students’ evaluation of quality in higher education is becoming increasingly important and widely accepted. Various researchers have reported that “high quality” education creates sustainability among students to accomplish their goals over a period of time. The intention of the present study was to explore students’ perceptions of quality in higher education in terms of curriculum content, learning and teaching experiences, institutional resources and outcome and assessment. A total of 91 students were randomly selected from the business and engineering colleges within Prince Sattam bin Abdulaziz University. The data were analyzed using descriptive and inferential statistics to obtain accurate results pertaining to the motif of the research. The findings revealed that total institutional factors emerged as one of the most prominent predictors of the outcome and assessment within the two different aforementioned disciplines. This paper concludes with suggestions for further investigation.

The purpose of this study is to investigate the effect of empowerment aspects on the competence level and success of the primary school principals in Pakdasht city in Iran. This research is a descriptive-survey method and in terms purpose is practical. The statistical population of this study consisted of principals of the primary schools in Pakdasht city. The total number of primary school principals in this city is 135 people (75 male schools and 60 female schools). As data gathering tool, a researcher-made questionnaire was used. In order to analyze the validity of the questionnaire in this study, the Content Validation Method was used in which the questionnaires were first examined by the experts and the necessary corrections were made. The reliability of the questionnaire was evaluated using Cronbach's alpha coefficient. Research hypotheses were tested using structural equation modeling and AMOS software. The results show that competence and effectiveness aspects affect competence and success of principals of the Pakdasht elementary schools. Autonomy affects the competence level of elementary school principals in Pakdasht city but does not affect principals' success. Meaningfulness aspect did not affect principals’ competency however it is effective on principals’ success in Pakdasht elementary schools. Trust aspect was not effective on the Pakdasht elementary schools principals’ competence and success.