In industrialized countries, about 30% of the population may suffer from foodborne illnesses each year. Ma-laysia has proven to be a country that has very serious focus on food, but the people do not care much about their food safety. Food safety and hygiene is usually explained as the multiple conditions and ways to pre-serve food quality, so that foodborne diseases and contamination is prevented. University students face with high risk because of their unsafe behaviors in consuming food. There have been many studies accomplished on comprehension, behavior and implementation towards food safety among food handlers. The current research desires to determine the current knowledge, attitude and practice status among students in Management & Science University (MSU) on food safety. The study framework focuses on testing the relationship between knowledge, attitude and practices and whether or not attitude will be a mediating factor towards practices on food safety among university students in MSU. Using a quantitative and descriptive method, a structured questionnaire was distributed among 430 respondents. The result of the study was analyzed using regression test and indirect method. The result shows that the students had a good knowledge, attitude and practice status towards food safety and attitude was a partial mediating factor in the relationship between knowledge and practice.

Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' reports. To achieve the objectives of the study, a 30-item questionnaire was developed and sent to 312 external auditors and managed to collect 276 (88.5%) properly filled questionnaires. Descriptive statistics and multiple regression were used to test the hypotheses of the study. The results show that Jordanian auditors perceived favorably the cooperation between internal and external auditors to enhance the quality of financial reporting. For instance, the results revealed positive and significant effect of objectivity in enhancing the level of cooperation between internal and external auditors in a way that increased the level of financial reporting quality. Moreover, the quality of financial reporting has been affected positively resulting in the positive effect of the technical competence of the internal audit’s work and professional care. Finally, the cooperation between the two auditing teams was noticeable through the nature and scope dimension that, in turn, increased the quality of financial reporting. Based on these results, external auditors are highly recommended to rely on internal audit works which could lead to enhance financial reporting quality.

Entrepreneurs who are operating small businesses focus on faster growth of their firms through greater wealth creation. This wealth creation process requires skill and investment in terms of time and capital. However, the success or failure of entrepreneurial teams depends on personality differences among the entrepreneurs. In this context, the present study explores the impact of the Big 5 model traits on the team entrepreneurship and the performance of the ventures among the small businesses in the UAE. Further, the study encapsulates how these personality traits can help in solving business problems and achieving long term success for the business. In this regard, the researcher conducted a survey on 49 employees working in 5 entrepreneurial businesses in UAE. The findings of the study highlighted that sub-factors of big five leadership traits broad-minded, gregarious, assertive, responsible, anxious and emotionally depressed, significantly impact the team entrepreneurship of small businesses in the UAE, aiding in increased customer base, venture skills, stock values, and innovating of new products.

The purpose of this paper was to identify different obstacles preventing the application and activating the overall quality management in marketing tourism services in Saudi Arabia. The study found a number of key findings on the constraints of applying overall quality management in marketing tourism services in Saudi Arabia. The study recommended the need to adopt an integrated system of comprehensive quality management in hotel organizations in Al-Kharj governorate in order to ensure the implementation of sound and correct marketing programs for these organizations by removing the obstacles, which stand in the way of the application of managing the overall quality of these organizations.

The purpose of the article is to assess the impact of the investment and innovation components on the econom-ic development of Ukraine regions using the taxonomy method. The proposed method allows determining the object state level in a general set of objects, and ordering the objects according to growth or decrease of the indicators. The article substantiates the necessity to assess the dynamics of the regional economic development level in order to identify the reserves and capacities for increasing profitability and efficiency of further activities. The integral indicator of the regions’ development level is calculated. The comparative analysis is carried out within the framework of the proposed model. The research results suggest that the proposed model ena-bles us to trace the causes of the negative phenomena occurrence in the activities of the regions, to prevent their occurrence, and to develop complex managerial influences to provide the state with a vector of positive development.

The profitability of businesses is influenced by many different factors such as financial structure, financial leverage, size and age of enterprises, business characteristics, etc. Therefore, the determination of the factors influencing on the trend of the profitability of enterprises is an essential and important basis for managers to provide useful solutions to improve performance measurement. This study was conducted based on data collected from 73 listed construction companies in Vietnam for the period 2008-2015 with 584 observations and using quantitative methods in combination with the FEM regression model through Hausman test with the help of Stata software 14.0. The research results show that: (1) The age of the company (AGE) and debt ratio (TD) negatively affect the profitability (2) Growth rate (GROW) and asset utilization performance (TURN) have positive impacts on profitability (3) Company size (SIZE) has a positive impact on profitability, and (4) The proportion of fixed assets in total assets (TANG) maintains an opposite effect on profitability although the effect is not clear. Based on the research results, the authors have provided a number of specific recommendations and solutions to improve the profitability of the construction companies listed on the Vietnam Stock Exchange.

The relationship between perceived values; customer satisfaction and customer repurchase intention of organizations toward tour choice in Ho Chi Minh City (HCMC) was defined in this study. In addition, this study also identified the impacts of the five independent variables of tangibles, assurance, empathy, reliability and responsiveness and the intervening variables of perceived value and customer satisfaction on repurchase inten-tion. Quantitative research was conducted by questionnaire with 300 middle and small organizations in HCMC, with variety of statistical techniques; including factor analysis, multiple regression analyses and path analysis to find the relationship between independent and dependent variables. Based on the results, the study suggests the fact that a higher perceived value would lead to a higher customer satisfaction. When consumers feel satisfied with services, they feel the choice was correct, which increases the customer’s confidence and intention to repurchase the service in future.

This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service firms. Based on the data collected, we use Cronbach’s Alpha, EFA and regression model for learning the effect of different variables on the quality of accounting human resources. The results show that three outside determinants including International integration of accounting, Policy of accounting human resource development and Accounting labor market needs had positive relationships with the quality of accounting human resources. Based on the findings, some recommendations are given for improving the quality of accounting human resources of accounting service firms in Hanoi to ensure sustainability, including applying international financial report standard (IFRS) in Vietnam, strengthening cooperation between universities and businesses, and improving the quality of the labor market.

According to the survey results of the International Accounting Standards Board (IASB), currently, 131/143 countries (accounting for 93%) have had official statements on the application of IFRS with different forms. Among countries which have not permitted IFRS application, there is also a tendency to adjust the national accounting standards system to match up to IFRS. Vietnam is preparing a roadmap for the application of IFRS in 2022. This paper conducts a study with 23 in-depth interviews and survey with 92 experts who are university lecturers, researchers from research institutes, experts in the fields of securities, banking, finance in order to collect some ideas on the roadmap, subjects and scope of IFRS application; assess the benefits and challenges when applying IFRS; then give the implications of IFRS application process in Vietnam. The ideas are consistent with the opinion that preparing IFRS financial statements will improve the transparency of financial statements. However, experts think that the biggest challenge when adopting IFRS is associated with high expenses. Therefore, most opinions suggest that businesses need 3 to 5 years to prepare human resources and other necessary conditions for IFRS application. In addition, in the first period, there is a need to apply IFRS to listed companies, public companies, foreign-invested enterprises, encourage large companies to apply voluntarily. Besides, the study suggests some implications about the implementation process for organizations, individuals and the government.

The literature suggests that strategic thinking is a single learning loop based on a number of strategic theories. Therefore, this study examines the relationship between strategic thinking and strategic human resource management (HRM) in banking industry of Jordan. We also look at whether human capital can be used to boost the relationship between strategic thinking and strategic HRM. In order to achieve these objectives, the researcher conducts an explanatory, applied, and cross-sectional investigation where the instrument of this study is a questionnaire. The proposed study of this paper uses structural equation modeling to examine the hypotheses of the survey. The result shows that strategic thinking had a positive and significant effect on strategic HRM. Moreover, human capital has a positive and significant effect on strategic HRM. The implications of the results are discussed for human capital and the author concludes with the research agenda and recommendations on how future banks can effectively benefit from strategic thinking and human capital to enhance strategic HRM.