Industry 4.0 has set a harshly competitive context for world of business. In that context, Vietnam economy has been preparing for the giant battle ahead; and the crucial part of that preparation process lies in the leading state-owned enterprises of Vietnam. This is mainly because they have received many privileges from the government to become the driver of the national economy. Thus, there is an urge for 10 biggest state-owned corporations (SOCs) among those to do somethings to prepare for the upcoming changes in human life, work and demands, especially things with their human resources management. This paper has a focus on employee motivating issues in the SOCs because this a crucial task to raise the labourers’ productivity and enliven their working spirit. Therefore, the research has been conducted through an intensive survey with various labourers in these 10 SOCs. Their responses have been arranged into 5 different groups of contents due to the stages of A. Maslow hierarchy of needs (1943), which the research bases on as an initial researching framework. SPSS version 22 has been used to help the researchers analyse the data which have been collected from the survey. The final aim is to visualise a new concept of motivational model for the SOCs’ employees in the context of Vietnam. The model, then, is inferred from the regression equation of employee motivation status (EMS) and other nine affecting factors. Hopefully, this can suggest some adaptive actions to the management of the SOCs. Keywords: Employee Motivation, Human Resources Management, Industry 4.0, State-Owned Enterprise, Vietnam.

Geographical Indications is a sign used on goods from a specific geographical origin and possess qualities or a reputation that are resulting and strongly connected to that place of origin. Geographical Indications provides huge possibility for value added to the natural richness of a country and to the skills, innovation and creativity of local population and also gives local products a distinguishable identity (Addor & Grazioli, 2002). This distinguishable identity is considered as a determinant factor in global market. According to a Consumer Survey performed in European Union, 40 % of the consumers are ready to pay 10 % of the premium for origin guaranteed products (European Commission, 2004) that’s why Geographical Indications should be protected in order to prevent the misleading information of the true origin of the products as well as protecting the rights of the producers. Geographical Indications always strongly linked with origin territorial and local community, this fact put Geographical Indications in a rooted and strategic position for local society socio-economic upgrading. This paper aims to identify the strengthening of Geographical Indications as one of the most potential tools in escalating the local empowerment, branding of local product and wealth creation of a nation. In terms of legal theory this paper engages with literature upon geographical indication, legal protection and sustainable development mainly based on Elinor Ostrom’s “Theory of Collective Action” in initiating the local empowerment, enhancing nation wealth creation and governing the overflowing of GI products in global scale. This paper provides an analysis of what legal frameworks should be adopted to progressively implement Geographical Indication which range from international law and covenants to national legal instrument, government action and local community participation. Keywords: Geographical Indications, Legal Protection, Collective Action, Local Empowerment, Wealth Creation.

This study aimed to identify the accounting treatments of revenue according to the international accounting standard (IAS) No. 18 and to compare it with the accounting treatments of deferred sale according to the Islamic accounting standard No. 20. The descriptive approach has been applied in this study by reviewing literature, books, and international and Islamic standards that dealt with the study subject. Accordingly, a non-hypothesis has been established; there is no difference in the accounting treatment of revenue in accordance with IAS. No.18 and the revenue resulting from the deferred sale operation in accordance with Islamic Accounting Standard No.20. The hypothesis has been tested through extracting the most important rules of registration by creating a comparative summarizing table. The study reached several conclusions among which: there is no significant difference in the accounting treatment of both standards, both standards apply the accrual principle to confirm revenues and profits in revenue operations, revenue is measured by the fair value of both standards, and both standards have emphasized the importance of disclosure in the followed accounting methods related to revenue. The researcher recommended several recommendations, the most important was the importance of integrating more than one standard of the Islamic standards that are related to achieving revenue in order to be in line with international standards, since there is a great similarity in terms of agreement on the application of the accrual principle and measuring revenues by the fair value and accounting treatment, on the other hand, difference only occurred in accounts naming. Keywords: Revenue, Deferred Sale, International Accounting Standard No.18, Islamic Accounting Standard No.20.

The stock market is characterized by very high volatility, especially the market where technology companies in the United States are listed, this being the NASDAQ stock exchange. The objective of the present investigation was to determine if the main technology companies listed on the NASDAQ stock exchange are the ones that really determine the growth of its main index, NASDAQ 100, in order to anticipate the general behavior of this stock market. The research focus was quantitative, descriptive, exploratory and correlational; of longitudinal design. The dependent variable was the daily percentage variability of the NASDAQ 100 indicator, the independent variables were the daily percentage price variations at the end of technology companies: Facebook Inc., Apple Inc., Alphabet Inc. (Class A), Alphabet Inc. (Class B), Amazon.com, Inc., Microsoft Corporation, Comcast Corporation. The methodology used was a multiple linear regression analysis, using the statistical package Minitab 17. The results were: It was determined through a Model that has 4 of the main companies listed in the NASDAQ 100, can explain its variability. Keywords: Stock Exchange NASDAQ 100, Technology Companies.

The study aims to investigate the factors that influence users’ acceptance of IoT technologies, and to develop a proposed model of the adoption of IoT technology in SMB in KSA. an questionnaire survey method used to collect the data and used quantitative statistics and analysis of the questionnaire data conducted. The results confirm the robustness of the proposed model, explaining technology acceptance behavior for users in the context of IoT technologies. an extended TAM model to which national cultures dimensions (Individualism/Collectivism, Power Distance (PD), Avoidance of Uncertainty (UA), Masculinity-Femininity (MA)) are added, the study finding that a consumer’s perceptions of usefulness, perceived ease of use, and National culture are predictive of user’s intention to use IoT technology. Also, found the national culture impact on the perceived usefulness and perceived ease of use. This finding consistency with researcher viewpoint, which the national culture have a very important role and determine the user behavior toward to use a new technology. Keywords: Adoption, TAM, National Cultures, IoT, SME.

This paper presents the results of a study on the assessment of team based practices in the adoption of hydrogen fuel cell vehicles (HFCV) at Johor Bahru, Malaysia as the focus study area. The results show that the average total score of respondents’ agreement on team based development items is at 30.3% while the team based management items average agreement is at 32.7%. The team based processes items scored 26.7 % and the team based leadership average acceptance is at 31 %. On overall, the study indicates a good signal that the adoption of HFCV will be accepted if the team based practices can be improved for better direction of HFCV in Johor Bahru industrial area, Johor State Malaysia specifically. Keywords: Team Based Practices, Hydrogen Fuel Cell Vehicle, Team Based Development, Team Based Management, Team Based Processes, Team Based Leadership.

The aim of the study is to assess the perception of employees on organizational climate dimensions in adoption of hydrogen fuel cell vehicles at Kulim Industrial Area at Kedah State of Malaysia. In this study, the organizational climate dimension consists of job contribution, job rewards, managerial support, socialization and information, manpower training and development, teamwork orientation and leadership action that are believed to be affecting the adoption of HFCV. The number of respondents involved in this study are 130 respondents with overall average rate of response of 100 percent. The findings shows the highest average total score on perceptions of job contribution are manufacturing industries with 55 percent, the highest average total score on perceptions of job rewards are manufacturing industries and car service center that shared 46 percent. The highest average total score on perceptions of managerial support dimensions are manufacturing industries with 51 percent whilst the highest average total score on perceptions of socialization and information dimensions are automobile industries and car service center that contribute to 50 percent and 51 percent. The highest average total score on perception of manpower training and development dimensions are the automobile industries and car service center that shared 51 percent agreement from the items statement list. The highest average total score on perceptions of team work orientation dimensions all the industries of manufacturing, automobile and car service center that shared 53 percent agreement of the items statement as per listed. The last dimension of leadership actions shows highest average total score are the automobile industry with 55 percent agreement on the items statement as per listed. Keywords: Organizational Climate, Job Contribution, Manpower Training and Development, Teamwork Orientation, Leadership Action.

Importance of the present study stems from the role played by training aspect in improving performance of the employees and the products as well at the subjected organizations. This present study focuses on the impact of training on improving the performance of the employees of Jordanian Money Exchange companies. So, approach will help the employees to achieve quality in work and productions. The study was applied on (175) employees who work in Money Exchange companies in governate of Irbid. The survey has been conducted and distributed directly to the employees. It was retrieved to extract the data and information and was consisted of four hypothesizes including the impact of planning on the performance of the employees at the companies, the impact of training on performance of the employees, the impact of training on developing the skills of the employees and the impact of training on quality of the product. Keywords: Training, Employee, Performance, Organization, Jordan.

The purpose of this research paper is to look on social entrepreneurship and people’s perception on social entrepreneurship in the Sultanate of Oman. This study took the perceptions of 100 Omani people, through semi-structured interviews and survey, in Sultanate of Oman on social entrepreneurship. Majority of the survey/interview respondents think that business entrepreneurs are more challenging than social entrepreneurs but the challenges that are the social entrepreneurs facing are very distinctive and it is not that easy for social entrepreneurs to find out a spectrum where we can create social value with profit. The study results show that Omani people rather prefer more innovative social entrepreneurs than normal social entrepreneurs. People presumed that many social enterprises in Oman are with inherent vision of sustainable growth that is environmentally friendly that are well equipped to balance growth with ecological concerns in the country as carbon emissions can be threat in Oman because of the economy’s high dependency of oil sector. Besides, the respondents call on the Government’s crucial role in the social entrepreurship arena. Keywords: Entrepreneurship, Social Entrepreneurship, Value creation, Oman, Innovators.

State policy in the environmental development causes positive impact either on humans or environment in which both the humans and the environment becomes the causalities of the environment. This portrait occurs to the Jatigede people where the construction of the reservoir causes social, economic and environment problems. The problem is also worsened by the laws that do not on the people and the environment’s side where the laws strongly take the environmental utilization side rather than the environmental function preservation and social welfare’s side. Keywords: Environment, Causalities, Policies, Indonesia.