This study aims at analysing the effect of the organizational communication climate and working enthusiasm on employee performance both directly and through employee job satisfaction at Economics Faculty in Private Islamic Universities in Makassar. The sampling technique used in this study was purposive sampling. Thus, the samples in this study were all employees who work at Economics Faculty in Private Islamic Universities in Makassar in which the total samples were 100 people. The data were analysed using multiple linear regression and path analysis. The study found that the organizational communication climate and work enthusiasm affect work satisfaction at Economics Faculty in Private Islamic Universities in Makassar. It is also found that organizational communication climate and work enthusiasm affect employee performance at Economics Faculty in Private Islamic Universities in Makassar. Furthermore, it is shown that job satisfaction affects employee performance at Economics Faculty in Private Islamic Universities in Makassar.

Life satisfaction is an emerging intervening mechanism to explain the effect of work experiences on organizational performance. However, the mechanism has been largely ignored in the management field. The results of this study increase our understanding of how an organizational culture that embraces spiritual leadership and engages the spiritual well-being and life satisfaction needs of em-ployees can help alleviate the symptoms of job burnout. The purpose of this study was to examine how life satisfaction, working in combination with spiritual well-being, influences the relationship between spiritual leadership and job burnout. This study was an explanatory research exploration of the causal relationship between spiritual leadership and job burnout. Research results confirmed that supervisory support, as measured through spiritual leadership, inversely influenced job burnout, as measured through worker exhaustion. Additionally, results revealed that the intervening, serial ef-fect of spiritual well-being and life satisfaction on job burnout was significant. Moreover, results revealed that employees’ life satisfaction fully mediated the relationship with employee vigor while partially mediating that with employee exhaustion.

World Trade organization (WTO) accession can be seen as a milestone marking Vietnam's first step towards integration. The country is now trying to negotiate a number of free trade agreements called “new generation FTAs” in particular the Comprehensive and Progressive Agreement for Trans-Pacific Partnership - CPTPP (or TPP-11), which is expected to constitute the second step for Vi-etnam towards stronger integration. In addition to analyzing the characteristics of the CPTPP as a new generation FTA, this paper uses quantitative methods to forecast the impact of Vietnam’s CPTPP participation on the increase in exports. The results show that with the participation of the CPTPP, the average growth in Vietnam’s export turnover will increase by 1.9% compared with the non-CPTPP scenario. The paper also suggests measures to promote the export of Vietnamese goods in the context of participation in CPTPP.

his paper aims to investigate the effect of goal impediment, privacy concern, perceived personalization on the online add avoidance behavior. This task is accomplished through the negative experi-ence. The primary objective of the study is to identify the effects the said issues in Sri Lanka. The study is designed as a cross sectional study where the data was collected using a questionnaire and the sample size was 384. Collected data was analyzed through structural equation method in AMOS 22. All the hypotheses were supported by data. Therefore, it was concluded that goal impediment, privacy concern, perceived personalization had significant impacts on negative experience and negative experience had a significant impact on the online add avoidance behavior.

This study intends to cover the relationship between contract management and performance characteristics from the context of Indonesia. To address this objective, contract management is observed as the main independent variable while performance through nine items is considered as dependent variable. A questionnaire is developed through some selected factors and distributed among various respondents, dealing directly or indirectly with the projects. A sample of 70 respondents is finalized with no missing values. Empirical findings suggest that for the firm performance different variables such as nature of the solution, cost & benefit analysis are significantly associated with the contract length. While project delivery and project quality are negatively associated with the contract length. Findings of the study are highly recommended for the contract managers and similar individuals, responsible for the smooth business performance. However, future studies can be conducted with the addition of more explanatory factors for contract management with better sample size. Manage-rial implication of the study defines that Government and construction companies should reconsider the stated factors for the improved results through resolution of the conflict with the customers, cost benefit analysis and timely delivery of the project with budgetary compliance.

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.

Arsenic in drinking water is a severe public health risk in Vietnam especially in the Red River Delta (RRD), northern Vietnam. Located in the RRD, Hanam is the most affected province by arsenic contamination of groundwater. Several programs have been initiated and implemented in Vietnam especially in the rural areas to address the problems of arsenic in drinking water, among those piped water from centralized water plants. However, it is the fact that like many developing countries, in Vietnam efforts have been focused mainly on engineering aspect of technologies, while the nature of water users’ needs is neglected. This study assessed the determinants of piped water connection in arsenic contaminated areas of the RRD based on a field survey of 443 households in Hanam province. We found that, most of the respondents in RRD were aware of arsenic contaminated water but did not have deep knowledge on the issue and long-term health effect of consuming arsenic contaminated water. Connection fee, arsenic awareness index and household expenditure presented the most influential factors affecting the decision of getting connected. We discussed the implication of connection subsidies, awareness raising and collective action policy for providing safe water for the welfare of all society.

ASEAN is one of the regions with great potential of the world economic power. Countries included in the association of Southeast Asian countries are predicted to show strong economic growth. There are many factors for the development of the ASEAN region such as insurance industry. The Southeast Asian insurance industry, with a stable and long-term financial asset commitment, could play a bigger role in supporting the region's overall economic growth. This study aims at investigating the contribution of the insurance sector measured by three parameters; namely insurance penetration, insurance density and premium volume. The research was conducted to investigate the factors which are related to the insurance industry and could affect the economic growth of 6 countries; namely Singapore, Malaysia, Philippine, Thailand, Vietnam and Indonesia, in ASEAN area over the period 2005-2015 using a fixed effect model. The result revealed that premium volume of life insurance and non-life insurance, respectively, maintained positive and significant effects on the econom-ic growth. Life insurance penetration and density also give significant effects on economic growth while non-life insurance penetration and density are not statistically significant for the economic growth.

This study investigates the importance of management accounting systems (MAS) and interactive budget use at middle to lower level employees in the public service administration. The study tries to understand the effect of interactive budget use on the interrelationship between MAS information and job performance. The study sends a questionnaire to each potential participant of 40 public ad-ministration offices located at West Java Province of Indonesia. Out of 120 distributed, the study obtains 78 usable data and analyses using Path-Analysis. The study finds that MAS information improved interactive budget use. Both variables of MAS information and interactive budget use significantly boost the job performance. However, interactive budget use did not moderate in the re-lationship between MAS information and job performance. The study implies that director/chairman and managers can open communication channels to subordinate to increase MAS information which leads to the improvement interactive budget use in order to generate excellent performance. This study confirms that MAS information should increase the implementation of interactive budget use to leverage the administration service and civil services in gaining competitive advantage. The study investigates the importance of MAS information and interactive budget use at middle to lower level employees in public service administration office.

The purpose of this study is to measure the role of job stress among the academic staff of the public universities of UAE. A survey was conducted among 350 academic staffs of the public universities across UAE, concerning the trends of job stress and satisfaction and a possible relationship between these two variables. Primary data analysis reveal that the public universities showed different directions for varying forms of job stress. Moreover, five types of stressors were found to be significant for the academic staff at the universities and when they were tested on job stress, the results revealed the significant impact on job stress. More specifically, pay, and growth stressors as well as work-related stressors were found to negatively influence job stress for the academic staff. Future research of time series analysis can be conducted to understand the trends of stress under different situations over time for academic staff.