This study aims to examine the effect of the effect of Good Corporate Governance, Earning Per Share, and Company Characteristics on Earnings Management. Good Corporate Governance is measured using indicators of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Earning Per Share, Company Size on Profit ManagementThe banking companies that have gone public are listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The method used is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange for four years, namely 2015 - 2018. Determination of the number of samples was carried out using purposive sampling techniques with certain considerations or criteria so that the samples used in this study were 26 companies. Data collection techniques in this study were carried out in several ways, namely by documentation and literature study. The data obtained were then analyzed using the multiple linear regression analysis model using SPSS version 24. However, before multiple regression analysis was performed first, a descriptive statistical regression analysis and a classic assumption test were performed.

This study aims to look at the effect of giving palm sugar water to the endurance of V02Max, endurance of the abdominal muscles as well as the energy intake of football players in the special school of sportsman GOR (Sport Building) Sudiang Makassar. The research method used in this study was an experimental study with a Pre-Experimental research design. The research design model is a one-group pretest-posttest. From the results of determining the inclusion and exclusion criteria, the samples obtained in this study were 30 soccer athletes, because 5 samples took the PSM Makassar U16 selection. The results of the study consuming palm sugar water have an influence on energy intake after the intervention in the athlete's special soccer school athlete GOR Sudiang Makassar were the post-test score on day 8 (p = 0.002) and post tets day 15 (p = 0,000). Consuming palm sugar water has an effect on the endurance of V02Max after the intervention of soccer athletes in the special school of sportsman GOR Sudiang Makassar were the post-test score on day 8 (p = 0,000) and post-day 15 (p = 0,000). Consuming palm sugar water has an effect on the endurance of the abdominal muscles after an intervention in soccer athletes at the GOR Sudiang Makassar sportsman school were the post-test score on day 8 (p = 0,000) and post-test day 15 (p = 0,000).

The term volatility is simply synonymous with risk: in their view high volatility is to be deplored, because it means that security values are not dependable and the capital markets are not functioning as well as they should [22]. It measures how for the current price of an asset deviates from its average past values. The coefficients also suggest spillovers from the returns to the sentiments across markets. The coefficients indicate that high absolute sentiment scores in the stock market are expected to have an increasing influence on the commodity returns and a decreasing influence on the stock returns of the following day.

The main objective of this research is to develop a conceptual model of competitive advantage that can improve marketing performance. The specific targets of this study empirically examine the effects of market orientation, entrepreneurial orientation, competitive advantage on marketing performance. The sampling technique used was purposive sampling, the sample in this study was the leadership of small and medium food businesses of 225 respondents in Indonesia. The sampling technique used was purposive sampling business leaders in Indonesia. After being collected, it is analyzed with SPSS 16 technique. The theoretical findings in this research namely enriching the literature creating competitive advantage can improve marketing performance. While the managerial findings in this study are models for developing small and medium scale food industries in Indonesia.

The Prime objective of the study was to find out the certain financial and operating issues prevailing in the Public sector banks in India. Issues which are identified in the research study includes:(i) Rise in cyber-attacks,(ii) Money Laundering cases,(iii) Non-Performing Assets of public sector banks,(iv) Inability to implement Basel III due to weak capital position, and (v) Challenges in Financial Inclusion along with low profitability of public sector banks about their massive asset base. The research paper also measures the volatility, systematic risk and unsystematic risk associated with 12 banks that are constituents of the S&P NSE banking index (BANKEX) (Nifty Bank INDEXNSE: BANKNIFTY) based on their daily returns. The Research study is to identify financial and operating risks prevalent in the Public Sector Bank. Parameters such as volatility and total risk change with respect to time, vary with bank, and thus need to be measured to enable better investing decisions. The study measures these parameters for stocks included in the S&P NSE’s banking index (BANKEX) (Nifty Bank INDEXNSE: BANKNIFTY). For volatility, the paper calculates the beta value of stocks with reference to the market index (S&P NSE Nifty). While calculating the value of beta acts as an input for further measuring value of systematic as well as unsystematic risk.

Tobacco smoke contains numerous compounds, the important substances of medical significance being the carcinogens (such as polycyclic aromatic hydrocarbons), irritant substances, nicotine, carbon monoxide and other gases. Cigerette smoking is a well-known major risk factor for premature mortality due to cancer, cardiovascular disease, and chronic obstructive pulmonary disease. There is also evidence that passive smoking may contribute to atherosclerosis by sensitizing neutrophils, causing their activation and subsequent oxidant-mediated tissue damage. To achieve a meaningful reduction in the burden to society of coronary heart disease, both passive and active cigarette smoking must be targeted. Many children are regularly exposed to cigarette smoke at home or in other environments, such as child-care facilities and schools. The only safe way to protect nonsmokers from exposure to cigarette smoke is to eliminate this health hazard from public places and workplaces, as well as from the home.

Our society is undergoing a constant change that encompasses all areas of human life. The importance of work and free time, the two central areas of life, has undergone a major change. The reasons are obvious: work alienation, increasing prosperity and the change in traditional social values have given greater importance to leisure time [1]. But despite the multifaceted social and technical changes over time, people have not realized the character and properties of time. The ultimate goal of this research is the theoretical and sociological approach to leisure time. The method adopted for the study was a review of the relevant literature. In the light of the present study, it is found that problems usually arise rather from human attitude towards time than time itself. The concept of time is comprehensive and encompasses physical and biological as well as psychological and social processes, which overlap and influence each other. The perception of time is not the same but varies depending on the person or the situation. Time seems to have a different qualitative and changing meaning. So, as people and their world change, so does the way they perceive time and the measures they take to deal with it. The way someone interprets past events, or thinks about the present and the future differs to a great extent from person to person. Some people consider their present life as a result of their past attempts; others think less of the past and enjoy life in the present, while others believe in the permanent repetition of already known things. The use of time in the course of the day or the week was the subject of research. No doubt, the 24 hours of the day pass just as quickly whether you are old or young, a woman or a man. Time is a phenomenon that is difficult to comprehend and perceive. Time is not always the same time. But with a closer understanding of the prevailing time apprehension, time budget and time patterns we can identify specific attitude structures towards time. Finally, it becomes clear that today we cannot talk about either leisure time park or leisure time society, since time is to a great extent allocated between managing work, house chores and essential hygiene as well as sleep. Only a few have the power to change their own time pattern and develop new dynamics.

The study designs procedures of EFL writing instruction from the perspective of multiliteracies framework. It provides details of the application of four phases of mulitiliteracies approach. Findings from the follow-up interview showed students’ positive attitude towards this new model of instruction. They demonstrated an active engagement in the learning process and became more responsible for the cooperative multimodal composing task. The multiliteracies approach provides students with experiences of constructing meanings via multiple semiotic resources, which is rewarding for enhancing their multiliteracies competence in authentic communications.

The purpose of this study is to analyze whether Financial Reporting Transparency can be influenced by External Pressure, Management Commitment and HR Competency by using several indicators in SKPD Tangerang District. Based on empirical results from the questionnaire data distributed, this study found: (1) 1 variable related to the application of financial reporting transparency, significantly related to the weak budget report information presented in published financial statements; (2) 2 other variables namely management commitment and HR competence were not found to be significantly related to the implementation of transparency. Finally, our findings show that pressures from government regulations, political factors and the obligation to use online technology that are considered too open to the public have been proven to influence financial report makers for transparency.

Offerings of flowers, leaves, fruits, cereals, foods and drinks to the Gods have been spoken about to a great extent in ancient Hindu scriptures such as Puranas and Vedas. These substances also have replete with significant medicinal values. ' Mahamrityunjaya Mantra Japa' means Great Death-conquering Mantra, is a verse (sukta) of the Rigveda. This mantra is addressed to Shiva for warding off death and bestows longevity. Lord Shiva idolizes with some astonishing substances like Bilva Patra, Bhang Patra, Arka Puspa and Ganga Jal in Mahamrityunjaya Mantra Japa'. Medicinal properties like, antimicrobial, antiviral, antifungal, Anti-inflammatory, Analgesic, Anticancer, Antioxidant property of these have been reported by recent researches. In the future, In vitro and In vivo studies on these items of worship show that these may be an answer to non-treatable diseases like autoimmune disorder, viral infection and cancer etc., as these substances have anti-inflammatory, immunomodulation and antimicrobial properties. Exploration of the text of Traditional and complementary medicine might be useful in research of new drug molecules.

The article shows the role of chronic periodontitis in maintaining low-intensity systemic inflammation, which underlies the pathogenesis of many somatic diseases. Some etiological factors of chronic periodontitis, namely the growth of specific microflora, can affect the course of pathological processes or conditions in various organs and systems of the body, which indicates the mandatory examination of the oral cavity in the treatment of any somatic diseases.

With the continuous progress of the society, the problem of energy consumption is increasingly prominent, green energy saving is gradually promoted. At present, the combination of green building concept in architectural design has become the common focus of contemporary architectural industry. HVAC is a key link in building energy consumption, which has attracted much attention in recent years. The application of green and energy-saving concepts in building heating and air-conditioning design can not only reduce energy consumption and cost, but also improve operating efficiency, safety and comfort. On the other hand, it not only protects the balance and development of the environment, but also realizes the healthy and sustainable development of air conditioning. It can be said that the green concept in the whole HVAC design of the application is very significant.

Type 2 Diabetes Mellitus (T2DM) is a chronic metabolic disorder because of absolute or relative deficiency of insulin production by the beta cells of the pancreas. Trace elements like Zinc and copper are known to affect the synthesis, secretion, release and mechanism of action of insulin. Dyslipidemia is an associated abnormality in most of T2DM patients and the underlying mechanism is not resolved well. Estimation of the trace elements and lipid profile in newly diagnosed T2DM patients will help to identify the onset of early oxidative damage and prevent various complications of T2DM. The present case control study incorporated age and sex matched 48 type 2 diabetic patients and 48 apparently healthy adults. Copper was estimated by Di-Br-PAESA method and Zinc by Nitro PAPS method on Chem 7. HDL-C and TGL quantification was done by EM200 Fully auto analyzer by respective kits from manufacturer. The present study showed that trace elements like serum Copper levels were significantly increased (P < 0.001) where as serum Zinc levels were significantly decreased (P < 0.001).At the same time HDL-C was significantly decreased (P < 0.001) and TGL significantly increased (P < 0.001) in diabetic patients in comparison to controls. Abnormalities in trace elements metabolism and deranged lipid profile may add to the increased risk of complications in T2DM. Early estimation of trace elements and supplementation of the same with therapeutic intervention and correction of lipid abnormalities will help to improve the treatment outcome in these patients.

This study focuses on analyzing the relationship between economic development and environmental issues. This study shows that, in the process of economic development, due to increasing production capacity, exploitation of mineral resources, many toxic emissions have been discharged into the environment, many large cities of Vietnam have been polluted heavy. Based on that situation, the study proposes a solution to reduce environmental pollution in the process of economic development in Vietnam.

Under the background of rapid development of social economy and continuous progress of scientific information technology, new energy-saving technologies and materials have been widely used in building HVAC design, and promoted the development of China's architectural HVAC design field. The application of new energy saving technology and materials in building HVAC design can effectively reduce the energy consumption of building HVAC design and achieve the effect of energy conservation and environmental protection.