This article provides an overview of environmental accounting for sustainable development such as approach, measurement of sustainable accounting and assess the impact of factors on the application of environmental accounting for sustainable development. The information of 80 companies used for research have been representatively selected from manufacturing, mining and processing industries, state ownership and nonstate ownership, in export processing zones and outside export processing zones at all scales of number of employees, equity, reve-nue in Vietnam. Data is analyzed using multivariate linear regression. Research shows that factors such as managers' perceptions of costs and benefits, environmental changes, characteristics of the scale of production and business activities of enterprises, pressures to announce sustainable environmental information and reporting have significant influences on the development of environmental accounting for sustainable development.

The objective of this causal research was to obtain information concerning: 1. the negative effect of leadership transformational toward withdrawal behavior, 2. the negative effect of organizational communication toward withdrawal behavior, 3 the negative effect of job in-volvement toward withdrawal behavior, 4. the positive effect of transformational leadership toward job involvement, and 5. the positive effect of organizational communication toward job involvement. The research was conducted by SEM method for testing the hypotheses. In this research, state civil apparatus at the Regional Secretariat of the Southeast Sulawesi has been chosen as a unit analysis and 215 samples of employees were selected randomly. The results of the research are as follows: (1) there is a negative effect of leadership transformational toward withdrawal behavior; (2) there is a negative effect of organizational communication toward withdrawal behavior; (3) there is a negative effect of job involvement toward withdrawal behavior; (4) there is a positive effect of transformational leadership toward job involvement; (5) there is a positive effect of organizational communication toward job involvement.

The aim of this research is to examine the effect of human resource management (HRM) practices on employee engagement, and the moderating roles of gender and marital status. The survey was conducted with a total of 457 frontline employees who are working in the Vi-etnamese banking industry. Partial least squares structural equation modeling (PLS-SEM) was estimated using the SmartPLS 3.0 program to examine the hypotheses. The results indicated that HRM practices and its four key dimensions (Training; Reward and recognition, Employee engagement, and Information sharing) positively impacted employee engagement. Moreover, this study provided an empirical evidence about the moderating roles of gender and marital status. It implied that male frontlines employees heightened the positive relationship between HRM practices and employee engagement, but this positive relationship was weakened by married employees. The finding also suggested that bank managers should develop a suitable HRM practices to reinforce employee engagement.

The article substantiates the essence of the concept of “social capital” as a resource in terms of formed, permanent, established types of highly effective socio-economic interactions. In addition, the main directions of its manifestation and its structural elements are defined. It is stated that for quantitative measurement of social capital at the enterprise level, it is necessary to establish its precise framework, to determine its structure and key features. As an object of accounting, social capital should be regarded as an intangible asset. The expediency of using the Value explorer method for social capital estimation, which requires some necessary steps, has been substantiated as follows: the use of clearly established algorithm of actions in the implementation of rational selection for a new product; the use of internal and external innovations in the process of generating new ideas and production of innovations within the framework of the product realization strategy; identify areas of key competitive advantages related to social capital; determining the role of the sphere of competitive advantages in production and sales of products; gross profit distribution by key competitive advantages; calculation of the potential of the competitive advantages sphere; assessment of the durability and sustainability of the competitive advantages of the enterprise and calculation of the present value of all elements of social capital of the enterprise. Five main levels of social intangibles are identified and grounded. The study allows to form an appropriate matrix to analyze the effectiveness of their use in the enterprise.

In this paper, the relationship between political instability and sustainable supply chain management is examined within the context of Palestine. This is due to the fact that instable state has created a chaotic situation for manufacturers. This paper tends to this subject through quantitative measures from the perspective of employees. A number of 265 employees were selected in manufacturing organizations of Palestine, in which sus-tainable supply chain practices were found to be in the mindset of managers and have been shared with em-ployees and/or the practices are implemented within the firm. This study uses statistical analyses (ANOVA and Correlation analysis) alongside construct reliability and factor loadings to test proposed hypotheses. Results of the analysis show a significant negative effect from political instability and its dimension upon sustainable supply chain management practices and their implementation that is perceived by the employees. Contributions of this papers are threefold as the literature lacks direct examination of current factors, instable countries such as Palestine have not been examined in terms of sustainable supply chain, and managers can benefit from importance of various factors of sustainable practices of supply chain.

This research was carried out in fourteen ministries and one national staff agency, which was the largest and most comprehensive study of government institutions that examined the importance of the recruitment, selection and organizational culture of employee performance which is still an important issue in developing coun-tries. The purpose of this study was to analyze the effect of recruitment, selection and organizational culture on the performance of civil servants, especially at the National Personnel Agency and 14 Ministries. This re-search was conducted in the Democratic Republic of Timor Leste (RDTL) with an area of 15,410 KM2. The total population is 1,261,072 people. The study began in September 2018 until February 2019, using quantitative (positivism) methods. The study was conducted using proportional random sampling, so that from each work unit a total of 1000 target populations and 286 samples were obtained using a questionnaire. This re-search used structural equation modeling (SEM) method with partial least square (SEM-PLS) approach. The results of the study found that well-programed recruitment was not able to provide significant results either directly or through organizational culture, but recruitment could have a significant effect on job performance through mediation selection. Moreover, well-programmed recruitment backed by selection quality could improve employee performance.

Developing a sustainable and environmentally friendly product has become the primary concern in the car manufacturing industry. The new legislation “End of Life Vehicle” increased design complexities of car modules, subsystems, and components in a way that achieves the goals of reducing, reusing and recycling materi-als. The car bumper system is a complicated exterior module designed to prevent physical damage, reduce aer-odynamic drag force, and be aesthetically pleasing to the consumer in addition to End of Life vehicle pro-cessing, which employs dismantling, shredding and landfilling. Design for dismantling is the first step in ELV’s implementation to optimize, the separating of the components and recycling of the materials of the bumper system. This study focused on the analysis of the ELV’s value in redesigned solutions of a new car bumper system in comparison to the current bumper one (case study). It provided a guideline to address the critical considerations in selecting materials, dismantling bumpers’ components and joining bracket to facilitate dismantling, separating, and recycling.

Every year about 95% of new products fail for a simple reason that most customers do not have the time or energy to think about the advantages or disadvantages of the products they place in their shopping carts, so they rely on shortcuts to make a purchase decision such as quality, beauty and excellence of product packaging. Packaging becomes part and parcel of our contemporary life especially in the continuous development for the conception of marketing. It becomes one of the basic dimensions for the concept of production because it plays big role to emphasize the mental image of the product on the consumer’s side. The importance of packaging leads several of marketing thinkers to consider it as enclosed marketing mix elements and one of corner stone in which goods depend on its success process. Therefore, the current study aims to study the concept and the importance of packaging and its role in attracting the consumer’s attention, and to determine the difficulties that the companies undergo in the field of packaging. The study depends on assembling the primary data on questionnaire designed especially for this purpose, and distributed to 600 consumers in Riyadh city. In addition to that secondary data is collected from resources related to the study subject. Simple statistical analysis is used to analyze the data. The results of research confirm the big role for the packaging in consumer attraction in study sample with all dimensions (design, color, size, and shape). The most important recommen-dation of the study is that to adopt a clear policy for packing in industrial organizations that cope with high technological development and the fast changing in consumer's tastes. It must be taken into the consideration the modern marketing orientations in product's packaging including the green marketing that depends on using material that has a little environmental effect at packaging process compared with traditional methods.

Construction projects more often are facing with unpredictable delays and it is one of the biggest challenges to mitigate such delays. The aim of the present study is to explore causes and effects of delays on construction projects executed in Pakistan. Empirical methodology is used and the data is collected from 37 construction companies and questionnaires are distributed to 172 professionals. Various statistical tools are applied such as multiple regression to analyze the data. The finding of this analysis show that significant causes of delay factors are associated and ordered as contractor, client, consultant, material and equipment respectively; however, there is not any effect of delay on factors such as, labor and general environment. Finally, it is analyzed that construction projects delay lead considerably to project time overrun, cost overrun, project abandonment, and litigation. All these factors can bring projects on great risk. The analysis of the study gave considerable under-standings to stakeholders of construction projects in order to formulate strategies to overcome delay and their impacts.

In today's competitive business environment, organizations are always seeking for valuable practices to build a strong brand and enhance purchase intention. Accordingly, this study is designed to propose and test the effect of country-of-origin image on brand image, brand evaluation and purchase intention. These relationships are verified through 283 customers with purchase intention of electric household appliances. Cronbach’s alpha and confirmatory factor analysis (CFA) tests are applied to examine the reliability and validity of the scale. Structural Equation Modeling (SEM) is also adopted to test hypotheses. The finding shows that the country-of-origin image had a positive effect on brand image, brand evaluation and purchase intention. Brand image and brand evaluation also had a positive effect on purchase intentions. In addition, the study indicates that both brand image and brand evaluation played mediating roles on the relationships between country-of-origin image and purchase intention. As the result, some implications are discussed, and the next research direction is proposed.