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This paper examined the role of supervisor gossip on subordinate job performance. The paper hypothesized that supervisor’s negative and positive gossip influence employee job engagement which in subsequently affects employee job performance. Dyadic research design was used to collect data from a sample of 228 employees and supervisors from Kwa Zulu Natal Government Municipality, South Africa. The employees completed the questionnaire items on supervisor gossip and job engagement, while their supervisors completed the questionnaire items on employee job performance. Data collection was done in three waves.  The study established that positive superior gossip positively and significantly influenced employee job engagement, which positively improved employee job performance; while negative superior gossip had a positive, but insignificant effect on employee job engagement.  The study was limited by the multicultural nature of the municipality as well as the causality issues and common method biases associated with research design. Having managed to utilize Social Exchange Theory (SET) in disentangling the supervisor-subordinate reciprocal communication web, the study proposes that supervisors should inculcate effective strategies of utilizing both positive and negative gossip in the workplace so as to increase positive employee outcomes. Negative gossip will cause tension, stress and mistrust among employees, while positive gossip will lead to creation of workplace antagonism and competition. This study attempted to assess the implication of supervisor gossip on employee job engagement and performance in the public service sector, whose employees are characterized with high job security as compared to their peers in the private sector.

The previous research reveals the significant influence of entrepreneurial competencies on entrepreneur's performance. This finding indicates that there should be further exploration of entrepreneurial competencies. This study aims to determine the entrepreneurial competencies regarding the process. Moreover, this research uses the quantitative approach with non-parametric structural equation modeling. The population of this study is the creative industry in Bandung. The research samples are 119 entrepreneurs in the creative industry. This study finds that some competencies are the components that create the entrepreneurial competencies of creative industries entrepreneurs in Bandung. The components are Relationship Competencies, Opportunity Competencies, Strategic Competencies, Human Competencies and Personal Strength Competencies. The research implication recommends increasing the value of the creator's components of entrepreneurial competencies.  Hence, they have implications on the performance of MSMEs in the sector of creative industry in Bandung.

Capital structure management is one of the most crucial corporate financial management functions in a firm since appropriate debt policy is reported to maximize the value of a firm. Kenya is ranked second in Africa after South Africa in regards to financial deepness. This means that the cost of debt should not have adverse effect financial performance. This observation raises fundamental question: does debt financing leads to poor financial performance in Kenya? This research sought to investigate the role of observed leverage on financial performance of listed non- financial firms in Kenya. The study tested capital structure theories and therefore adopted a positivists approach, guided by causal research design. The study population was 35 non-financial sub-sector firms out of the 65 firms listed at the NSE, Kenya. 18 firms were excluded in this study since they belong to banking and insurance sub-sectors, which have a highly regulated capital structure. Secondary data collection sheet was used to collect data for each of the variables from audited financial statements of the listed firms for a 10-year period (2006-2015). Panel regression analysis revealed that observed leverage measured by (LDR) had a significant positive coefficient with performance metrics. However, the leverage measure using TDR showed a negative and significant role on performance metrics. This study recommends that for listed firms to improve their financial performance, they should use more long-term debts than short-term debts.

The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, how much the potential tax revenue from e-commerce is; and the third, how Indonesian fiscal policy perspective views e-commerce taxation. The study in this paper adopts a descriptive analytical research method. The study concludes several points. Indonesia should tax its e-commerce. The total potential tax revenue on e-commerce from VAT and income tax in 2018 ranges from almost Rp11.75 trillion to Rp16.64 trillion, with VAT dominates the contribution up to more than 90% of the total tax revenue. By not levying the tax in the year means Indonesian government will lose a partial or the most of tax revenue. The revenue loss is potentially getting bigger in the coming years if the government still fails to collect the tax. E-commerce taxation should not be strictly enforced in the beginning, yet more is emphasized on socialization and education actions. It is also intended to help the online platform to be compliant. Tax policy in e-commerce can be used for the purpose of regulating the economy, such as to control excessive online import purchasing.

Increasing globalization of the healthcare sector indicates that there are new opportunities for emerging markets to take a bigger share from the whole healthcare industry. This is realized in the form of medical tourism where people prefer to travel to different destinations to receive medical treatments and services. Medical tourists prefer to travel for several reasons like low cost, high quality care or shorter waiting periods. The industry is growing rapidly and the annual expenditure is estimated to be around US$ 30 billion at the end of 2019. The challenging amount of expenditure whets the appetite of the countries and competitiveness becomes crucial to take more market share in this respect. Therefore the factors that build up competitiveness is identified and assessed thoroughly. This paper makes a literature review on the subject and recommends a New research opportunity for Turkey in this field.

This paper examined the role of supervisor gossip on subordinate job performance. The paper hypothesized that supervisor’s negative and positive gossip influence employee job engagement which in subsequently affects employee job performance. Dyadic research design was used to collect data from a sample of 228 employees and supervisors from Kwa Zulu Natal Government Municipality, South Africa. The employees completed the questionnaire items on supervisor gossip and job engagement, while their supervisors completed the questionnaire items on employee job performance. Data collection was done in three waves.  The study established that positive superior gossip positively and significantly influenced employee job engagement, which positively improved employee job performance; while negative superior gossip had a positive, but insignificant effect on employee job engagement.  The study was limited by the multicultural nature of the municipality as well as the causality issues and common method biases associated with research design. Having managed to utilize Social Exchange Theory (SET) in disentangling the supervisor-subordinate reciprocal communication web, the study proposes that supervisors should inculcate effective strategies of utilizing both positive and negative gossip in the workplace so as to increase positive employee outcomes. Negative gossip will cause tension, stress and mistrust among employees, while positive gossip will lead to creation of workplace antagonism and competition. This study attempted to assess the implication of supervisor gossip on employee job engagement and performance in the public service sector, whose employees are characterized with high job security as compared to their peers in the private sector.

The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, how much the potential tax revenue from e-commerce is; and the third, how Indonesian fiscal policy perspective views e-commerce taxation. The study in this paper adopts a descriptive analytical research method. The study concludes several points. Indonesia should tax its e-commerce. The total potential tax revenue on e-commerce from VAT and income tax in 2018 ranges from almost Rp11.75 trillion to Rp16.64 trillion, with VAT dominates the contribution up to more than 90% of the total tax revenue. By not levying the tax in the year means Indonesian government will lose a partial or the most of tax revenue. The revenue loss is potentially getting bigger in the coming years if the government still fails to collect the tax. E-commerce taxation should not be strictly enforced in the beginning, yet more is emphasized on socialization and education actions. It is also intended to help the online platform to be compliant. Tax policy in e-commerce can be used for the purpose of regulating the economy, such as to control excessive online import purchasing.

The article presents an action research process for the improvement of Vocational Guidance and Career Education in a school center in Santa Cruz de Tenerife (Canary Islands). The research perspective, from a collaborative and critical work, responds to the need to improve the teaching-learning practice. Priority is given to the ulterior need to improve learning for all students and increase the impact of their journey through school by means of an educational attention and guidance based on a curriculum project with an integrated and global Career Education and Guidance. Finally, results, process and conclusions are displayed of the two years of critical action research carried out by the different educational agents participating.

The previous research reveals the significant influence of entrepreneurial competencies on entrepreneur's performance. This finding indicates that there should be further exploration of entrepreneurial competencies. This study aims to determine the entrepreneurial competencies regarding the process. Moreover, this research uses the quantitative approach with non-parametric structural equation modeling. The population of this study is the creative industry in Bandung. The research samples are 119 entrepreneurs in the creative industry. This study finds that some competencies are the components that create the entrepreneurial competencies of creative industries entrepreneurs in Bandung. The components are Relationship Competencies, Opportunity Competencies, Strategic Competencies, Human Competencies and Personal Strength Competencies. The research implication recommends increasing the value of the creator's components of entrepreneurial competencies.  Hence, they have implications on the performance of MSMEs in the sector of creative industry in Bandung.

This research aim as analyzing the influence of community behaviour on the quality of tourism services at Toba Lake North Sumatera. The method of research used mixed between quantitative and the qualitative research. Research sample were taken from 120 head of family at Toba Lake North Sumatera. The technique of data collection of research used documentation study, questionnaires, interviews and observations. The technique data analysis used Simple and Multiple Regression Analysis. The research results showed that there was positive and significant influence between community behavior on the quality of tourism services at Toba Lake North Sumatera. The recommendations of the research stated that it was important to enhance the quality of tourism services by enhancing knowledge, attitude and action about the quality of tourism services so that the quality of tourism services will be increased, and it need to establish tourism school at the Toba Lake North Sumatera