This research aims to effect of ifrs adoption, Information Asymmetry and Deferred Tax Assets to Earnings Management. The measurement of earnings management used in this research with an approach discretionary accruals modified model jones [1]. This research is included in descriptive research. The population of this research is various industrial manufacturing companies listed on the Stock Exchange in 2013-2017. The sample obtained was 120 sample using purposive sampling technique. In analyzing the data used a quantitative approach through Software Eviews 8. The simultaneous IFRS Adoption, Information Asymmetry and Deferred Tax Assets have a significant effect on Earnings Management. Partially, IFRS Adoption has no significant effect on Earnings Management, Information Asymmetry has a significant effect on earnings management, and Deferred Tax assets have a significant effect on Earnings Management

The main goal of economic development is to improve the quality of life of the people of the country and getting them out of abject poverty. To achieve this laudable goal, enormous resources are required. Where a nation operates a federal system of government having more than one level of government such as Nigeria, available national resources need to be shared among the various levels to enable each level discharge its constitutional functions. In Nigeria, like other federated nations, revenue generating and expenditure powers are shared among the three levels of government. The nation’s revenue sharing formula has been reviewed several times to keep pace with economic and political realities of the nation. Unfortunately, there has been so much discontentment with the various revenue sharing formulae on the ground that they have not met the development needs of the various regions of the country. As a result, people have not only called for a re-review of the current formula but are also calling for resources control and the restructuring of the nation in terms of economic and political. This paper examines the issues with revenue allocation formula in Nigeria and how to make the formula more responsive to the development need and aspirations of the people and to achieve the goal of poverty eradication and improving the people’s standard of living.

Retail business in Indonesia become an informal industry sector is high developing. From this phenomenon, some retailers in Indonesia try to package the products they sell with their own packaging and brands or private labels. The development of sales of private label products at Alfamidi Stores is still unsatisfactory and tends to stagnate. This study aims to determine the effect of brand awareness and brand loyalty on repurchase intentions and purchasing decisions. The design of this study is explanatory. The sampling technique in this study is on consumers who bought or consumed private label products in Alfamidi branches in Tangerang and filled out the questionnaire using the accidental sampling method but still fulfilled the specified criteria. The sampling technique is Quota Sampling with the amount determined by the researcher. Using Quota sampling, we get a sample of 100 customers. The method is Quantitative analysis with SEM analysis tools and Smart PLS tools.

House ownership credit financing in Permata Sharia Bank for business unit targets and achievements up to August 2018 there is a high enough gap from the target. In addition the ranking of Permata Sharia Bank which is still far below shows that the contribution of mortgage financing has not been high. This is caused by many factors including the financing process and product quality that still needs to be improved so that it affects on purchase decisions and also the repurchase of Permata Sharia Bank mortgage financing. This study aims to determine the effect of process and product quality on purchase decisions and repurchase. The design of this study is explanatory. The sampling technique in this study is Permata Sharia Bank customers in South Tangerang Region and filled out the questionnaire using the accidental sampling method but still fulfilled the specified criteria. The sampling technique is purposive sampling with a total population of 150 Permata Bank customers in the South Tangerang Region. By using the Slovin formula, a sample of 100 customers is obtained, the defined margin of error is 10% or 0.10. This study used quantitative analysis method with SEM analysis tools and Smart PLS and SPSS tools.

Our research theme is entitled: "The role of the African Union Peace and Security Council in peacekeeping operations in Africa. In conducting this study, our main objective was to take stock of one of the major concerns of the African Union Peace and Security Council, which is the maintenance of peace, security and stability on the contains. Through this research, we have seen that the African Union is in trouble and criticized for its inefficiency in its peacekeeping operations. This is due to the fact that this continental institution lacks sufficient financial, logistical and human resources, which leads to the taking over by the UN and the European Union to deal with all the operations carried out by it peace and security council.

Problematics of the execution of patent object which are technological products as fiduciary guarantees is the impact of disorderly attitude by the community in increasing added value and competitiveness when achieving development goals. It also arises from violations against Law No. 13 of 2016 about patent, ratification of TRIPs (Trade Related Aspect of Intellectual Property Rights), attachment to the rules of World Trade Organization (WTO). The problem is whether patent object can be used as a fiduciary guarantee and how positive law regulates the power of a fiduciary guarantee certificate in the execution. The research methods use a normative juridical method, by used secondary data obtained through study literature and analyzed qualitatively. The result and discussion of this research is that patent object can be used as a fiduciary guarantee and it can be executed if the debtor violate the agreement between parties, where the implementation of the execution is based on Article 29 paragraph 1 of Law No. 42 of 1999 about fiduciary guarantee. Also, the power of the fiduciary guarantee is the same as the court decision that has obtained permanent legal force if the agreement with fiduciary guarantee has been registered.

This study aims to determine the effect of labor discipline and commitment to employee performance UPI convention center of Padang. This research was conducted in the environment UPI Padang convention center. The population in this study were all employees of the environment UPI Padang convention center. Samples were 30 people with porposional techniques. The type and source of research data consist of primary data is data obtained from the opinions of the respondents through the questionnaire research and secondary data is data obtained from UPI convention center Padang Data analysis techniques used in the research hypothesis testing is a multiple linear regression analysis using SPSS version 25.0.

“Transnationalism” in its broadest sense names the effort to study nations and cultures in a global context. Transnational literature crosses national boundaries, is written by migrant or exiled writers, and read by a global audience. Transnationalism in literary and cultural studies is a vital tool for unravelling the profound yet still unexplored implications that derive from the vast movement of people, texts, languages, translations, art forms and objects across the world. Through the study of transnationalism, we are able to examine and highlight the flows, interchanges and multi-stranded connections between textual and cultural movements across and between borders, boundaries, regions, nations, countries and continents. Whereas the feminism as an ideology that affects transnationalism and the literary output in those countries is labelled as transnational feminism, focusing on spaces of conflict, of contradiction, of contact in which women, women of colour, and other marginalized sections, have transformed discourses and spaces that exclude them, into ‘spaces of possibility and collaboration’. This paper attempts to analyse Chimamanda Ngozi Adichie’s text Americanah as a transnational feminist novel using the theories of deconstruction and negofeminism as the tools of evaluation and analysis.

Cement most conform the minimum standard for use. The study is focused to assess minimum quality of cement maintained at field practice at Lokanthali Area. The quality of cement in use at site was examined by manual field test and lab test was conducted for the confirmation of physical properties of most preferred cement brand as per Indian Standard Specifications. Also, secondary data were used to collect the relevant data for the analysis of the results. Hetauda cement being the highest consumer choice brand was tested in the lab. The 28 day compressive strength was found to be 47.48Mpa and 49.56Mpa for old and fresh cement respectively while other physical properties were confirmed as per Indian Standard Specifications. The results of 28 day compressive strength test shows that cement have less than 53 grades and greater than 43 grades. Since, 43 grade is enough for the general construction of structural element below M25 concrete grade, Hetauda cement can be considered as quality brand cement for such uses. It is recommended that manufacturer of Hetauda cement should increase its production capacity to meet the demand of the consumer.

This research study aims at tracing the human-behavior relationship between current migrant-residents and the built fabric of Najada zone in Doha. It provides a useful insight into the urban reality of migrant communities in a selected neighborhood and suggests that foreseen plans for urban adaptation and revitalization should be considered in alignment with the ever-changing demographics of a city facing fast urban growth. Through various methodological tools embedded into human-behavior studies that support the analysis of spatial practice of communities such as (i) systematic observation, (ii) contemplating settings and (iii) walking tour assessment, the interaction of Najada’s users and the surrounding built environment is traced. The purpose of the research study is to provide the basic foundation of analytical data for urban design schemes that encourages preservation and conservation of neglected old neighborhoods, at national and regional scale.

Chittasthirikaran stotra is a popular and already proved verse. Chitta is manas i.e. mind. Sthirikarana is ‘to stabilize’. Strotra means a ‘holy verse for chanting’. This stotra was selected to observe its efficiency for establishment of mental peace. Vedic Mantra recitation is a task and is difficult to chant. Proper chanting needs a proper guide, that is difficult to be obtained every time. Relatively Laukik Sanskrit Mantra is easier and Guru is available. Status of mind is assessed for various psychological conditions (manovega) like depression, anxiety, anger, etc.; before and after chanting of Chittasthirikaran stotra. The difference between the two readings is accepted as effect of chanting Chittasthirikaran stotra. Data is submitted to the statistician and the result is obtained.

Objectives: To assess the level of oral Mucositis among patient undergoing radiation therapy, to assess the effectiveness of turmeric mouthwash and sodium bicarbonate mouthwash among oral Mucositis patients, to compare the effectiveness of turmeric mouthwash and sodium bicarbonate mouthwash among oral Mucositis patients and to associate the effectiveness of turmeric mouthwash and sodium bicarbonate mouthwash among oral Mucositis patients undergoing radiation therapy with selected demographic and clinical variables. Methodology: Quantitative approach-True experimental comparative design was adopted. Sample size was 60 (30 samples in group I and 30 samples in group II), assigned by simple random sampling technique method was used. National Cancer Institute-Common Toxicity Criteria-Oral Mucositis grading scale was used to measure the pre test of oral Mucositis. The interventions was administration of turmeric mouth wash to group I and sodium bicarbonate mouthwash to group II for 1 minutes for 2 times a day (11 am,7pm) for 1 week for each groups. Post test was conducted for both groups on second week by using the same tool. Findings: By using unpaired t-test the calculated ‘t’ value for experimental group I is t=6.38 which is found significant at < 0.005 level and the ‘t’ value for the experimental group II is t =0.88. Conclusion: The finding proved that turmeric mouthwash is more effective than sodium bicarbonate mouthwash to reduce the level of oral Mucositis.

Ayurveda as a complete life science describes the various treatment methods. Daivavyapashray chikitsa or no drug therapy is a form of treatment, roots of which can be traced up to the vedic era. Rugveda describes many verses useful in various health disorders. Rugveda samhita has mentioned Saurasukta in its first mandal, which praise the lord Sun to cure all cardiac problems and bestow the health. Ayurveda describes Hrudrog and its types, pathogenesis in detail. Hypertension is a condition which is the major cause of precipitation of cardiac diseases. The verse which cures heart disease is bound to cure the internal etiological factors for heart disease like hypertension.100 patients of primary hypertension was selected and divided in two groups. Patients in study group recited the the rugved rucha as per protocol and also given antihypertensive treatment. Control group patient received only antihypertensive treatment. The result were analysed after 90 days. After statistical analysis it is concluded that saura sukta chanting is proved as complementary module in the treatment of hypertension.

Increased consumption of the tobacco, paan and gukta along with low awareness of its ill effects among the general population has significantly contributed to increased incidence of head and neck carcinoma in the Indian subcontinent over the past few decades. In this article we reported diagnosis and management of one such case of squamous cell carcinoma of the buccal mucosa in a 32 year old male patient.

Meibomian gland carcinoma is an aggressive tumour with poor prognosis when diagnosed late. The tumour is often confused with neoplasms. This is a case report of a 40 year old male patient diagnosed with meibomian gland carcinoma. The tumour was resected completed along with orbital exenteration which was reconstructed with a FALT graft.