The objective of this research is to examine the factors that affect tourism investment in the CLMV countries (Cambodia, Laos, Myanmar, Vietnam and Thailand). This study employs panel data as quarterly data from 2000 - 2019. Data analysis employs the panel unit root test estimated by fixed effect estimation. The results revealed that the Minimum Loan Rate factor has a negative effect on tourism investment while the number of international tourists and Gross Domestic Product (GDP) positively affect tourism investment. Therefore, in each CLMVT country, the relevant authorities should determine a suitable Minimum Loan Rate (MLR), target tourism promotion as a single region and pursue policies that enhance the economy. Such policy should support employment in the tourism sector and enhance the economic system of the CLMVT countries.

This study aims to analyze company characteristics as a determinant of conventional and Islamic bank earnings management in several ASEAN countries (Association of South East Asian Nations). The Multiple Discriminant Analysis was applied to determine the differences between Islamic and Conventional Banks. This test was conducted based on Capital Adequacy Ratio, Income Before Tax and Interest, Non-Performing and Changing Loans, and Company's Size in the banks of Indonesia, Malaysia, and Brunei Darussalam from 2014 to 2018. The data obtained from 200 banking entities were analyzed discriminatively. The results showed that there were simultaneous differences between Capital Adequacy Ratio, Earnings Before Tax, Loan Loss Provision, Non-Performing and Changing Loans, and Company's Size as determinants of earnings management between Islamic and conventional banks. Also, it was found that Company's Size was the dominant variable determining the management differences. Based on Discriminant Analysis, there were significant differences in the determinants of conventional and Islamic earnings management. The Changing Loan variable showed the highest contribution in determining earnings management in Islamic banks. Overall, this study found that conventional banks dominated Islamic system in practicing earnings management.

Investment decision making by Engineering Managers needs to take into account microeconomic and macroeconomic factors in a country. The role of Engineering Managers in making decisions is crucial and very important. Technical Managers need to consider macro-economic effects such as the US dollar exchange rate against the rupiah, the interest rate set by Bank Indonesia, inflation, especially during the preparation of the Budget Plan (RAB). This research is to analyze the macroeconomic effect on stock prices, to prove the hypothesis, a quantitative approach is used. Macroeconomics are assessed through the US dollar exchange rate, and financial statements data of banking companies.

This study aims to analyze the influence of tax expense, bonus mechanism, and incentive tunneling on transfer pricing with profitability as moderating. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection used a purposive sampling technique and obtained 45 analysis units. Data analysis method used moderated regression analysis (MRA). The study showed that tunneling incentive had a significant positive on transfer pricing decision. Tax expense and bonus mechanism had no significant effect on transfer pricing decisions. Profitability strengthened the effect of tax expense on transfer pricing decisions. However, profitability was unable to moderate the influence of bonus mechanism and tunneling incentive towards on transfer pricing decisions. The conclusions are that shareholders the majority of a controlled by the foreign shown to improve the transfer pricing decision. An increase in profitability followed the transfer pricing decision high to reduce tax expense in the company.

This study explores the impact of liquidity risk on Bank performance through a comparative study between conventional and Islamic banks in the Middle East and North Africa Region (MENA). Bank Size, Capital adequacy ratio, liquidity Gap and Return on Assets are used as independent variables and the Bank Age, Inflation Rate and Growth Rate of Domestic product are used as macro-economic variables and the dependent variable is liquidity risk. The methodological choice is the generalized method of moments (GMM). We used a sample of 10 Islamic banks and 25 conventional banks in the MENA region during the period of 2006-2018. The results show various impacts of these variables on liquidity risk in both banks. We also find that the rise in CAR in Islamic banks and conventional banks does not influence liquidity risk. The logical explanations are that the bank could allocate funds to improve credit and fixed assets.

The purpose of this study was to determine the effect of experience quality, perceived value and happiness on behavioral intention. The study also examines the mediating role of perceived value and happiness on the effect of experience quality on behavioral intention. The samples of the study were 220 Indonesian tourists who have traveled to Dodola island or those who are currently travelling in Dodola Island Destination. This study used purposive sampling techniques using the following criteria: (1) have traveled to Dodola Island; (2). are currently travelling in Dodola Island; (3). Have a minimum age of 18 years old. The data analysis technique used was Partial Least square (PLS) with SmartPLS 3.0. The results showed that the experience quality has a positive and significant effect on behavioral intention, perceived value and happiness. Then the perception of value and happiness had a positive and significant effect on intention to behave. The results of this study also indicate that the perception of value and happiness can act as a partial mediation of the influence of the experience quality on behavioral intention.

Reaction of methyl 2-aryl-5-(chlorosulfonyl)-1,3-oxazole-4-carboxylates with 1H-pyrazol-5-amines and 1H-1,2,4-triazol-5-amines proceeds with the participation of endocyclic aminoazole nitrogen atoms to yield products containing a primary amino group. Being treated by sodium hydride these products undergo a further transformation into the tricyclic compounds. It has been shown that the cyclocondensation pathway includes the Smiles rearrangement with extrusion of SO2 followed by the elimination of MeOH. This reaction sequence is a convenient approach to the synthesis of new annulated [1,3]oxazolo[5,4-d]pyrimidine derivatives.

An efficient, three-component, catalyst free synthesis of dipyrazolo[1,5-a:3',4'-d]pyramid scaffolds has been carried out using 3-methyl-1H-pyrazol-5(4H)-one (1), 5-amino pyarazole (2a-b) and substituted aromatic aldehydes. The reaction underwent cyclocondensation reaction in reflux condition with moderate to good (62%–90 %) yields. The twenty newly prepared molecules were analyzed by means of 1H & 13C NMR, Mass, and IR spectroscopies and their activities against the bacterial and fungal strains were screened. Some of tested compounds have shown excellent antibacterial activities while another four were found to have good antifungal activity.

In this article, magnetically nanoparticles (MNPs) of CuFe2O4 were prepared and characterized using Fourier transform infrared spectroscopy, scanning electron microscopy, X-ray diffraction and transmission electron microscopy techniques. Super paramagnetic CuFe2O4 was used as an efficient catalyst for green formylation of structurally diverse alcohols to the corresponding formyl esters using formic acid as a solvent (60-70 °C). All reactions were carried out successfully within 1-120 min to afford the products in 76-96 % yields. Reusibility of CuFe2O4 MNPs was examined 5 times without significant loss of its catalytic activity.

Although mediating variables are of importance in the HPWS-Performance nexus, identification of the fitting intervening variable(s) that mediates between the nexuses is a crucial issue, and the number of the mediating variable(s) which would unravel the so called “black box” remains un-resolved and the most burning theoretical and empirical challenge in the Strategic HRM research field. Likewise, moderating variables do have impacts on the HPWS-Performance nexus since the context within which firm operates and the strategic orientations of firms have bearing on the application of HR practices and its effect on the firm’s performance. Given this, this work pro-posed a model which is theorized based on the far-reaching survey of the extant literature. The model theorizes the mediating role of employee creativity and potential moderating role of man-agement philosophy in the HPWS-performance nexus via extensive theoretical and logical argu-ment and exposition. Also, as established by the extant research, HPWS measurement in the context of SME should be employee-oriented, therefore, this work measured HPWS with eight employee-oriented HR architectures, and performance is measured with financial and non-financial performance, for being a widespread adopted measurement in many fields of study.