This paper estimates the impacts of external financing on market risk for the listed firms in the Viet nam software industry, esp. after the financial crisis 2007-2009. First, by using quantitative and analytical methods to estimate asset and equity beta of total 6 listed companies in Viet Nam software industry with a proper traditional model, we found out that the beta values, in general, for many institutions are acceptable. Second, under 3 different scenarios of changing leverage (in 2011 financial reports, 30% up and 20% down), we recognized that the risk level, measured by equity and asset beta mean, decreases (0,284) when leverage increases to 30% and vice versa. Third, by changing leverage in 3 scenarios, we recognized the dispersion of risk level increases (measured by equity beta var) if the leverage increases to 30%. Finally, this paper provides some outcomes that could provide companies and government more evidence in establishing their policies in governance.

Trisigma Inti Solusi, PT is a company engaged in Landscape Engineering & Architectural Product. Where the company is committed to continuously provide technical goods that provide solutions to the needs associated with the design and construction, in particular modern recharge wells (sigmatank) with the concept of "Green Building Solution". More than 100 Project that has been handled by Trisigma Inti Solusi, PT since its establishment in 1995, with more than 15 years. Over a period of 5 years (2014 to 2018) sales of modern recharge wells (sigmatank) fluctuated or up and down, in the last 2 years (2017-2018) has decreased. Besides, the increasing number of competitors or new players are popping up, as well as a decrease in prices in accordance with market and product quality. Researchers conducted a survey to the respondent or client ever transaction or purchase of modern recharge wells (sigmatank), with the aim of increasing sales as targeted by the management company. Thus, it will be able to improve product quality, appropriate price reduction amount of the purchase, sale given as expected. The aim of the research is influencing purchasing decisions with quality products, pricing and promotions on purchasing decisions that impact customer satisfaction. Total population owned 450 and 180 samples with the SEM technique recommended the case Between 100 - 200. The analytical methods used are quantitative analysis. Mechanical analysis with SEM, the software used SmartPLS3.2.8. The results of this study are product, price, promotion affects purchasing decisions, the impact is customer satisfaction.

This study aims to determine the effect of Free Cash Flow, Return on Assets, Debt to Total Assets and Level of Payments dividend to Stock Prices. This research use 8 samples of property, real estate, and building Construction Company listed on BEI year 2012-2015. The analysis technique used is panel data regression using three alternative model approach that is, Common Effect, Fixed Effect and Random Effect. Then for model selection used Chow Test Hausman Test model by t-statistic Test. The results of this study showed that the Free Cash Flow and dividend have positive but not significant effect on Stock Price while Debt to Total Asset have positive significant effect on Stock Price and Return On Asset have negative but not significant effect to Stock Price.

The present study was designed to compare and evaluate the effectiveness of electrosurgery with free gingival graft in the treatment of gingival hyperpigmentation in aesthetic areas. A total of 10 systemically with physiologic gingival pigmentation on facial surfaces of anterior region were randomly assigned to test (Free gingival graft) and control group (Electrosurgery). Both procedures, electrosurgical technique as well as FGG were found to be effective for gingival depigmentation. No recurrence was seen with either of the procedure upto 3 months post-operatively. However, there was less post-operative discomfort and pain in electrosurgical group as compared to FGG.

Though it has been rightly said that what is wrong with education cannot be fixed with technology; there is no doubt that modern life is dominated by technology. There is universal recognition of the need to use Information and Communication Technology (ICT) in education as we enter the era of globalization where the free flow of information via satellite and the internet hold sway in global information dissemination of knowledge. Information and communication technology (ICT) is being increasingly utilized for the purpose of meeting challenges facing humanity. It is now recognized that ICT is a helpful instrument for facilitating teaching and learning at all levels. Yet the application of ICT to the field of education in third world countries is highly limited even at the tertiary level. In such nations, not only do teachers generally lack ICT skills, but there is scarcity of infrastructural resources to support teaching and learning activities. In modern society, Nigeria needs ICT to aid teaching and learning and educational management. This presentation examines the necessity for the acquisition and utilization of ICT skills by professional teachers and reports challenges faced in a third world country (Nigeria) as well as prospects of ICT to teaching and learning.

The aim of this study is to examine the impact of globalization on real estate development in Nigeria. The motivation for this study lies in the compelling need to empirically investigate the spillovers of globalization on the development of real estate in Nigeria in which past studies have not sufficiently explored. Data were collected from the UNCTAD, WDI and Central Bank of Nigeria Statistical Bulletin from 1990 to 2016. Consequently, the long-run effect indicates that FDI and real estate development have a significant positive relationship in Nigeria. In addition, there is one way feedback relationship which runs from FDI to real estate development in the country. This implies that globalization has been beneficial to the development of real estate sub sector in Nigeria. Moreover, this paper makes the following recommendations for the policy makers, investors and future researchers in the country. The spillovers of globalization on real estate sectors development in Nigeria should not be undermined. Therefore, the policy makers in the country should embark on policy measures that will ensure a conducive climate for foreign investors to thrive in this sector of the economy. Also, the federal government of Nigeria should not hesitate to address all the institutional hurdles that could frustrate the maximum spillover benefits of globalization in real estate development in the nearest future in this country

This research was conducted to examine the effect of earning per share, liquidity, investment opportunity set (IOS) on dividend payout ratio in consumer goods industry listed on the Indonesia stock exchange. The purpose of this study was to analyze the effect of earnings per share, liquidity, investment opportunity set (IOS) on the consumer goods industry listed on the Indonesia stock exchange in 2015-2017. The sample used was 12 consumer goods industry companies listed on the Indonesia stock exchange for the period 2015-2017. This study uses purposive sampling. The research data is taken from the Indonesia Stock Exchange (IDX). This study uses the panel regression. The results of this study are investment opportunity sets (IOS) that apply negatively to dividend payout ratio (DPR). While the EPS and CR variables do not affect dividend payout ratio. The author advises investors to pay attention to information taken by companies in making decisions.

Background and Objectives: MTA is the material of choice for Pulp capping, Apexogenesis, Apexification, Perforation repair and as well as for Root end filling. In this in vitro study, different mixing reagents were tested and their effect on the compressive strength, at different pH, was evaluated when MTA was mixed, individually with each of them. Materials and Method: A total 40 samples were prepared, 10 samples each for four mixing reagents. MTA (white) was mixed with four mixing reagents and condensed into split thickness molds after which it was allowed to set for 72 hours. After removing the samples from mold, samples were kept in freshly prepared Phosphate buffer saline solution at different pH (5.0 and 7.0) for 7 days after which they were removed from PBS and dried overnight before testing with Universal Testing Machine for compressive strength. Results were statistically analysed. Results: There was no significant difference found in compressive strength when comparison was done between sterile water and 1% Sodium hypochlorite at pH 7.0 and at pH 5.0. Within group comparison revealed, minimum changes in compressive strength with change in pH from 5 to 7 in Group I (MTA + Sterile water) while maximum was obtained in Group II (MTA + Metrogyl). In Group III (MTA + Sodium hypochlorite), a decrease in compressive strength was seen as pH decreased; however, the difference between pH 5 and 7 was not statistically different. Conclusion: All the groups tested showed a good compressive strength except MTA + Chlorhexidine group which did not set even after 7 days and amongst the group, MTA + Metrogyl exhibited better compressive strength. No significant difference was found at pH 5.0 and 7.0 among the group.

The aim of this study was to find out the philosophical values for the judge constitutional court in implementing the principle of shame (principle al-haya’) as a review of Indonesian impeachment. This research uses the method of (nomative legal research), namely: a research that is done with the purpose to find the principles and philosophical basis (dogma or doctrine) of positive law, and the research of legal discovery in concreto that is appropriate to solve a case law such as the impeachment of the president in his profession using the pricple of al-haya’. This research approach used in this research is statute approach, conseptual, historical approach, comparative approach, and philoshopy approach. Data types and sources, namely primary sources or outhorities, secondary sources or authorites, and tertiary sources or authorites. The result of this research, formally juridical Implementation of the principle of al-haya’ as a review of the impeachment of the Indonesian President by a Constitutional Court judge (MK-RI) based on the provisions of Article 5 juncto Article 10 of act Law Number 48 of 2009 concerning philosophical power to fill in the incompleteness, obscurity and emptiness of legal norms in the 1945 Republic of Indonesia Constitution and establish a national legal system. Technically, by the judges of the Constitutional Court (MK-RI) can be approached through the legal reasoning of induction and deduction. The method of implementation on shame principle (principle of Al-haya’) by the judges of the Constitutional Court (MK-RI) was done by deductive advance, means that the principle of specialty is devoted again to the legal field is concerned, the new rules do basically the deduction of law is concerned. Then deducted again into the substantive rules, and rules deducted longer be the case. After that is done in the case of the implementation of the rules of concrete case by the judge.

This research, considering Tobin's Q as a proxy for market valuation, determines the factors relevant in firm valuation in Indian equity markets. The study observes that Tobin’s Q is a sound measure for judging the firms' valuation in both intrinsic and market terms. OLS based multiple regression models find the financial leverage and ROI as significant determinants of market valuations in India. However, the degree of impact of these firms financials on Tobin's Q is time varying and inconsistent.

Our study is based on a retrospective analysis of 18 cases of fibroma and pregnancy association in the maternity of CHU HASSAN II Fez MOROCCO over a period from 2014 to 2018 and whose purpose is to study maternal and fetal morbidity during fibroid association and pregnancy and to remind the therapeutic attitude vis-à-vis fibroids during pregnancy. The frequency of this association is 0.37%. It occurs mainly in women older than 30 years. Primiparous most often. In 61, 11% the diagnosis of fibroma was made for the first time during the pregnancy. Aseptic necrobiosis relatively frequent, accounting for 22.22% of all complications, it has evolved well under medical treatment. Although dystocic presentations, premature rupture of membranes, miscarriages and threats of premature delivery are frequently encountered, pregnancy is in most cases around the term. The delivery took place in 47.05% by Caesarean. The maternal and fetal prognosis is excellent. Treatment remains based on abstinence and regular clinical and ultrasound monitoring. Myomectomy during pregnancy is to be reserved for the torsion of pedicled fibroma and necrobiosis resistant to medical treatment. The association fibroid and pregnancy is not rare, the complications are frequent hence its membership in the lot of high-risk pregnancies. Early detection of complications and prevention of delivery hemorrhage would reduce maternal and fetal morbidity.

The model law as a basis for e-commerce is not a law and therefore not binding on member states, but rather an important international instrument that provide the basis for electronic transaction. Therefore, arties are expected to enact their ecommerce legislation by adopting a unified standard in line with model law. However, there are conventions and treaties on e-commerce convention that parties are expected to ratify and domesticate. The focal point of this paper is on the major international instruments on e-commerce, the paper will further address some of the challenges face and proffer solutions on how to improve e commerce.

homes in their country for one reason or the other. This issue has assumed a significant dimension of great concern all over the world with the African sub-region being the highest victim. Internally Displaced Persons face grave dangers in their home countries as they are vulnerable economically, psychologically socially, religiously and even politically. Apart from the pronounced refugees, they constitute a major group of the vulnerable persons. They could be referred to as “refugees” in their home country. The only difference between them and the refugees is that they are still within the geographical circumference of their nationality. Economically, their means of livelihood is cut off either as farmers, fishermen, or petty traders, or artisans; psychologically and socially, they are not in good frame of mind and have lost their natural homestead and habitation, cut off from their traditional and cultural environment, distanced from their gods and deities and therefore cannot worship their gods; from the political point of view, their civil rights and obligations are even denied sometimes may be not deliberately but because of the circumstances of relocation to areas where it may not be convenient for them to exercise such rights. In Africa generally and in particular Nigeria, the issue of IDPs has become a common phenomenon and of great concern to both the government and voluntary organizations. This paper which will concentrate on Nigeria will examine the causes of displacement of people in Nigeria, the efforts made by the Government as well as legal/institutional framework for the protection of IDPs, and how far the efforts of Government have helped in alleviating the plight of IDPs. Some recommendations are made as part of the concluding remarks.

At present, it is clear evidence that many students are conversant with digital devices in their learning activities. However, some teachers are facing problems of using digital devices in their teaching activities. For that reason, applying computer/ICT devices could assist instructors in improving their job performance which in turn, enhances students’ learning achievement. The purpose of the study was to investigate the influence of teachers’ computer literacy on their job performance. The specific objectives were: to determine the level of teachers’ computer literacy; to determine the level of teachers’ job performance; to examine the relationship between teachers’ computer literacy and their job performance; and to determine the impact of computer literacy on teachers’ performance. This study employed quantitative method survey design using questionnaires as instruments. Systematic random sampling technique was used in this study. A total of 185 teachers from senior secondary schools in Danko-Wasagu Local Government Area were involved as respondents. Data was analyzed using percentage distribution, mean value, correlation Pearson product moment, and multiple regression method. Findings showed that the level of teachers’ job performance is high; the level of teachers’ computer literacy is high; there exist a relationship between teachers’ computer literacy and their job performance; and that teachers’ computer literacy was a positive predictor of their performance. Conclusively, in order to increase teachers’ job performance, it is necessary to promote teachers’ access to computers/internet, knowledge and skills of operating computers as well as their attitudes towards using digital devices.

Background: Spleen is an essential organ due to its significant role in immunological and haematological functions of the body. Splenic notches on various borders establish the lobulation of the spleen in early life. Aim: To study the morphological and morphometric parameters of the spleen in aborted foetuses Materials and Methods: 30 foetal spleen specimens (Male-14; Female-16) of both sexes from 12-40 weeks of gestational age were obtained from the Department of Anatomy, Santhiram Medical College, Nandyal. The morphometric parameters like length, width, thickness and weight of the foetal spleen were measured and recorded Results: The incidence of wedge shape was 23 (76.66%), the pyramidal shape was 6(20%), and leaf-shaped was 1(3.33%). The incidence of the single notch was observed in 19 (63.33%), two notches in 9(30%), and three notches in 2(6.66%) specimens were found in the present study. The parameters like length, width, thickness, and weight of the fetal spleen were increased in relation to the gestational age in the present study. Conclusion: The present study acknowledges the anatomical and morphological basis of the spleen may be helpful for the surgeons while doing partial splenectomy in the removal of the affected segment by ligating the segmental branch of the splenic artery.