Journal of Security and Sustainability Issues

The methodological and formative foundations for the development of the corporate social responsibility practice of international companies to ensure a sustainable level of economic security are defined in the article. It has been determined that the corporate social responsibility of international business is a systemic guideline in the development of corporate plans for market development, which are explained by the annual increase in the degree of integration of economic processes in the context of globalization, which provides for corporate transparency, social responsibility, and business efficiency. With the organizational foundations, it has been revealed that the concept of corporate social responsibility provides an opportunity to position oneself as a reliable employer and business structure, which is successfully developing and operates in accordance with international standards and requirements of the modern market. The modern directions of implementation of the practice of corporate social responsibility of international business have been substantiated, a structure for assessing the social responsibility of international business has been formed. An information map of social investment in the international business environment has been developed. The main areas and directions of corporate social responsibility in the international business environment that ensure economic security are highlighted and structured. A system of indicators for a comprehensive assessment of corporate social responsibility in the business environment and a method for ranking the integral indicator within the limits of corporate economic security have been developed.

Transparency of financial accounting information in FDI firms will have certain impacts on enhancing responsibilities of FDI investments on society, income and environment. The research aimed to evaluate the association of disposable income and environmental pollution on the investments measured using FDI. The research was specific to the Vietnam compared to Indonesian economy. We use both qualitative and quantitative analysis. In Vietnam, qualitative analysis, synthesis, dialectical materialism and statistics explanation method were used. Then, The research was secondary quantitative and the data was accumulated from World Bank. The time frame considered for this study ranged from 1960 to 2018. For statistical analysis, descriptive statistics, stationarity testing, ARDL assessment and Granger Causality have been used. The results unveiled that both disposable income and environmental pollution are found to have significant effect on the FDI of Vietnam and Indonesia. Moreover, the higher transparency level of financial accounting information in FDI firms, the higher CSR in term of business environment and society for FDI firms. We also propose some recommendations for enhancing financial accounting information transparency in Vietnam. For instance, FDIs firms need to increase transparency in financial statements, internal and external investor financial accounting reports, income distribution, tax and stakeholder payment obligations, internal price transfer policy, etc. Lat bu not least, the research is limited to 2 above countries and no other country has been evaluated. Therefore, in future more countries can be considered for comparative analysis. In furtherance, more factors can be considered in future that affect Vietnam and Indonesian FDI.

The article defines the range of scientific-methodical and applied foundations of launching the mechanism of corporate innovation security within the framework of development of innovation activity and inclusion of corporation personnel in these processes. Groups of indicators for assessing innovation activity and basic innovation security of corporations have been created. Methods of multi-dimensional taxonomic analysis were introduced to distinguish safety indicators of innovation activity. The level of controllability of innovation activity of the corporation is estimated by the coefficient of safety of innovation activity, which combines diagnostic indicators of innovation processes in the corporation and forms the analytical field of vectors of innovation development. A mechanism for making and implementing management decisions to intensify innovation and ensuring corporate innovation security has been developed. The mechanism is based on an integrated assessment of the controllability of innovation activity of the corporation, which determines the ranked sequence of actions for setting and solving tasks within the corporate development program, as well as the use of a system for collecting and processing internal proposals for innovation. The algorithm of implementation of the mechanism of ensuring innovation security of corporation in the form of a flow diagram has been built. A computational model of virtualization of assessment of diagnostic indicators of innovation security of corporation based on the coefficient of safety of innovation activity has been developed.

In today’s globalized world characterized by economic independence, which is a measurable component of the level of relations among countries, economic dependence started to affect the direction, content, and intensity of these relations. Thus, the economy has taken the central role of diplomatic activities, while the border between the traditional political and diplomatic activities has become less visible. Purpose of the article: However, to express a numerical value-added for the economy, it is necessary to define the econometric model for calculating the correlation above precisely. It is necessary to define the order of integration of a series of economic diplomacy and macroeconomic aggregates. The research will try to prove the paper’s primary hypothesis, which states that a series of economic diplomacy and macroeconomic aggregates activity movements are fractionally integrated. Methods: This will be tested by standard stationarity I(0) and unit root I(1) tests and fractional integration tests. The following tests were used to create tests of fractional integration: Geweke Porter-Hudak (1983), Log Periodogram Regression test (GPH), and Moulines–Soulier (1999) Log Periodogram test (MS) Davidson and Sibbertsen (2009). through the program Time Series Modelling version 4.48. Findings & Value added: The stationarity I(0) and unit root I(1) tests, as well as the fractional integration tests, showed that the series of economic diplomacy movement are commonly fractionally integrated, by which this paper’s hypothesis was proved, namely that the series of economic diplomacy and macroeconomic aggregates activity movements are fractionally integrated. Since the stationarity, I(0) and unit root I(1) tests, as well as the fractional integration tests showed that series are commonly fractionally integrated, along with the simultaneous use of the structural relation and fractionally integrated relation in further research which measure the effect of economic diplomacy on macroeconomic aggregates movement. Our study results show a positive link between economic diplomacy and the country’s macroeconomic performances in the long run.

Sustainability of financial performance of a giant media firm such as Facebook wil be dependepent on various factors such as Lending rate, turnover ratio, current ratio, etc. Facebook has achievements in online social media and network industry, deserving of its position as one of the leading firms in the online social media system, contributing to online marketing services. Movement of stock price of Facebook will reflect the business health of the company. Good business management requires us to consider the impacts of multi micro and macro factors on net profit, and it contributes to promoting business plan and socio-economic policies for economic growth and stabilizing macroeconomic factors. By data collection method through statistics, analysis, synthesis, comparison, quantitative analysis to generate qualitative comments and discussion; using econometric method to perform regression equation and evaluate quantitative results, the article analyzed and evaluated the impacts of Eight (8) micro and macroeconomic factors such as: Current Ratio (CR), Debt to Equity Ratio (DTE), Asset Turnover Ratio (ATO), Receivables Turnover Ratio (RTO), Consumer Price Index (CPI), Lending Rate(LDR), GPD Growth Rate (GGR) and Employment Cost Index (ECI) on Return on Assets (ROA) of an online social media firm, Facebook in the US in the period of 2012-2019, both positive and negative sides. The research results show a statistically significant relationship between a micro factor (ATO), two macro factors (LDR and ECI) with Facebook’s ROA, in which, LDR has a negative impact on ROA, while ATO has the highest positive impact on ROA, and ECI has also the positive effect on ROA but to a lesser extent. The research findings are of value to financial executives and investors not only for Facebook but also for companies in the online social media industry.

The purpose of the study is to review the foreign practice of operating representative offices in Russia and other countries, develop criteria for their performance evaluation. The methodological framework of the study is based on the review and analysis of the existing mechanisms for evaluating performance of representative offices of foreign companies. in this study, general research methods are used: methods of empirical research, monographic method, structural-logical method, methods of multidimensional classification. For many economies, entrepreneurship is the major driving force behind economic growth. Small businesses create employment opportunities and improve the quality of people’s lives, which in turn favorably affects the country’s own development. Entrepreneurship is a powerful mechanism to reduce unemployment, which is one of the pressing issues of today. The originality and novelty of the study rely on the need to formalize and implement a systematic approach to governmental support of entrepreneurship throughout all business areas in Russia. It will positively affect the development of the economy in general and the efficiency of entrepreneurship in particular.

Currently, Management Accounting has been interested many researchers, economists as well as Vietnamese enterprises. Management accounting provides useful information about such contents as cost classification and control, cost - volume - profit analysis, estimation, responsibility center analysis, information analysis, believe in making short and long term decisions, thereby helping internal managers make appropriate business decisions. Understand the importance of Management Accounting, the article presents some modern management tools used in management accounting such as: Cost-by-Activity (ABC) Determination, Balanced Scorecard (BSC), Cost accounting and cost management in a lean environment. Vietnam is on the way of applying International Financial Reporting Standards (IFRS) and the above issues of management accounting need to be considered. Through the view of manager awareness and external auditors. We use quantitative research methods based on synthesis analysis of available information from many various sources, interviews through questionnaires for 500 managers and auditors who are currently working in Vietnam in 2019. We figure out some factors influencing IFRS applying including but not limited to business features, accounting team ability, accounting framework, etc. Applying IFRS will need to go in parallel with enhancing management accounting practices in developing nations including Vietnam. There is not so much gap in perception of IFRS applicability among managers in enterprises and auditors, among different groups of people in working experience. Last but not least, this paper contributes to an overview of factors affecting the ability to apply the international accounting standards system in a developing country like Vietnam. At the same time demonstrate that this applicability is influenced by many different factors.

The prime objective of the present study was to assess the impact of green training; green shared vision and Green employee involvement practices on organizational citizenship behaviour environment and environmental performance of the textile sector of Indonesia. Moreover, the mediating role of OCBE is examined, as well. The data was collected from the employees of the textile sector through survey method. The response rate of the study was 59.83%. The tool employed for analysis was PLS 3.2.9. the findings of the study confirm the mediating role of OCBE between green training, green shared vision and Green employee involvement practices and environmental performance. Moreover, the direct impact of green training, green shared vision and Green employee involvement practices on OCBE is also supported by the findings of the study. Present the study fills the gap of limited studies conducted regarding environmental issues. The findings of the study are helpful for practitioners and policymakers of the textile sector to use HRM strategies in order to improve environmental performance.

Product innovation is the basic strategy by which organizations can survive in the current marketplace for a longer period. Therefore, the present study objective was to examine the impact of reward management, performance appraisal and career management on knowledge management effectiveness and product innovation. Additionally, knowledge management’s mediating role and the moderating role of technological capability are also examined in the present study. Data was collected from the employees working in the fiberglass manufacturing firms in Bahrain. The collected data was analyzed using PLS-SEM. The study findings revealed that knowledge management effectiveness within the firm is significantly impacted by HR strategies like performance appraisal, reward system, and employee career management. Moreover, knowledge management effectiveness also significantly impacts product innovation. In the end, the study also confirmed the moderating role of the technological capability of the organization on the path of knowledge management and product innovation. The present study fills the gap of limited studies, using HR capabilities to improve Bahrain’s fiberglass manufacturing firms’ product innovation. Furthermore, the findings of the present study are helpful for policymakers of manufacturing sectors to integrate HR initiatives into their product innovation strategies.

The basic objective of the present study is to examine the mediating role of employee loyalty among organizational leadership, organizational culture, employee empowerment, human relational values and profitability of the firm. Moreover, the present study also examined the direct impact of organizational leadership, organizational culture, employee empowerment, human relational values on employee loyalty and the effect of loyalty on profit as well. The researcher used a survey method to collect data from the employees of the cement industry of Indonesia. The valid response rate of the study was 80.5%. For the analysis of the data, the researcher used Smart PLS-3. The findings of the study revealed that organizational culture plays a mediation role between organizational leadership, organizational culture, employee empowerment, human relational values and profitability of the firm. Moreover, loyalty has a significant positive impact on firm profitability and organizational leadership, organizational culture, employee empowerment, and human relational values significantly impact employee loyalty. The present study fills the gap of limited HR studies to enhance organizational profit. The findings of the study are helpful for the policymakers to use these HR strategies to retain customers for a longer period of time.