This study investigates the influence of sales trend of industries on the cost behavior of their constituent firms. The results of this paper are as follows. First, the behavior of SG&A (Selling, General & Administration) costs is affected by changes in industry sales. That is, SG&A costs of firms are affected negatively when industry sales decrease. The degree of the SG&A costs decrease is smaller when industry sales decrease than when they increase. While SG&A costs of firms are affected positively when the industry sales decrease continuously, it indicates that the firm will decrease costs aggressively due to the influence of a continuous decrease in its industry sales. Second, the cost behavior of a firm is affected by the interaction between a temporary decrease in sales and a continuous decrease in sales. That is, cost stickiness is caused by interaction between industry sales temporary decrease and firm sales temporary decrease. Also, cost stickiness is caused by interaction between industry sales continuous decrease and firm sales temporary decrease. The relative magnitude of a cost decrease is different depending on the interaction between temporary decrease and continuous decrease. The degree of a cost decrease is smaller when both industry and firm sales temporary decrease than when industry sales continuous decrease and firm sales temporary decrease. The degree of a cost decrease is smaller when both industry and firm sales temporary decrease than when both industry and firm sales continuous decrease. Finally, the degree of a cost decrease is smaller when industry sales continuous decrease and firm sales temporary decrease than when both industry and firm sales continuous decrease

This research tests the effect of the investment decisions, financing decisions, dividend policy and the company size on the firm value, using a data set consisting of 116 manufacturing company listed in Indonesia Stock Exchange. Population of this research is listed public company at Indonesia Stock Exchange with manufacturing company as sample. Sampling method used in this research is purposive sampling. Hypothesis test uses multiple regression analysis. The results showed that financing decision positively affects the firm value with beta coefficient is 0,187 and the level of significance is 0.000; the dividend policy positively affects the firm value with beta coefficient is 0.108 and it level significance is 0.007; and the company size positively affects the firm value with beta coefficient is 0.171 and it’s level of significance is 0.000; while the investment decision does not affect the firm value.

The rapid growth of the population demanding needs of markets both in quantity and quality. On the other hand, the presence of the local markets and modern shopping centres is a manifestation of community rights in the trade sector. They should be given opportunities to develop their business in order to improve the welfare and the growth of the local economy. The rampant growth of modern shopping centres resulting to the downfall and displacement of the local markets. Thus, it is required a local regulations governing the management of the local markets and modern shopping centres.

As China has become a country with a large population of elders, a society full of elders is already at the threshold. To get fully prepared for this situation, the future development of the accommodation of living environment for elders shall be adaptable to the variations in society and life. This paper starts from the perspectives of architectonics, sociology and psychology for the discussion regarding the adaptability to the progressively decreasing physical and mental functioning of elders. With the analysis of the group types of elders, this paper explores the current and future designs of sustainable development that are adaptable to elder generation as well as their fundamental components. The three research purposes are shown below: ①Gain an understanding of the contents and venues for elders’ leisure activities, and analyse their activity fields; ②Explore the positive and negative impacts of public facilities’ setup and morphological connotations on the behaviour and psychology of the elders; ③Analyse the components of elders’ needs from multiple perspectives like “providing for the elders”, “adaptable to the elders” and “entertaining the elders”. It can be concluded from the research results that: ①The designers of public facilities not only require “genius creativity”, but also need the attitude of “service design”, especially when confronted with the research on environment adaptability to elders; ②Proper setup of public facilities and their spatial areas can serve as a very important platform, which is able to bring together elders with common interests, produce deep ties and value orientation and facilitate the formation of new social network; ③“Positive aging” shall comprehensively consider the elders’ multidimensional needs, and cultural destination and spiritual identity should not be ignored; ④The Government shall introduce polices at proper times to provide spiritual nutrients for the elders.

This study aimed to assess and evaluate alignments of the regional regulations toward the fulfillment of the economic, social and cultural rights of the marginalized society in West Kalimantan. The concept of “building from the fringe” of the government policies has made a spirit on a development paradigm that is no longer planned only from the top (top-down). Bottom-up concept has become so promising to be implemented in the efforts of the state in creating welfare of its people. Unfortunately, responsivity of the government programs is not fully supported by the regional government through the existing its regional regulations. In consequence, there is necessary to present an ideal model of building the regional regulations that take a part of the interests of society is no exception for the marginalized society.

This article sets the creation of effective electronic document flow model and its in-troduction into an educational institution as its main objectives. Modern computing tools and document flow automation according to the rational organization of work are being used in the process. Methods of system, structural and functional analysis, comparison, analysis and synthesis, modeling and design were all used as the main methods. It is expected to develop a database to work with the proposed system in this article and organize the protection of personal data. To this purpose, we will use methods of relational algebra and block chain technology

Recently, the concept and realization of Ubiquitous Healthcare (U-Health), the key feature of which is identifying health status of patients and providing them relevant medical services regardless of time and place, is receiving wide attention as the rise in mortality rate due to rapid aging of population and chronic diseases is becoming a serious social problem. The convergence of Information and Communications Technology (ICT) and healthcare activities has contributed decisively to the development of U-Health products, services and their producers, and the industry is one of those that are most vigorously combining with the Internet of Things (IoT) technology. Research on IoT-based U-Health has been concentrated in the technological realization, and only few offered varied perspectives such as the direction of future technological development and suggestion of new products and services. Especially, studies that base on empirical evidence such as the patent data and provide beneficial prospects and directions for the industry is rare. In this paper, the forecasting of promising technologies for the IoT-based U-Health industry is conducted by implementing the quantitative method of network analysis and the qualitative trend analysis. As the result, five technology fields are predicted as encouraging, namely 1)modules for controlling, transmitting, receiving and communicating individual user records, 2)devices and interface for creating, perceiving and managing health condition and place information, 3) image monitoring and detecting system consisting of computer networks, 4)storage, recognition and processing of biological signals via wearable devices with built-in sensors, 5)remote-controlled systems for tracing health status and activities of individual patients. The advantages of this study are that it utilized both of quantitative and qualitative research methods to complement the weakness of each, and that the result of the forecast offers implications to the strategy formulation of companies and other entities in the converging industry with large technological and managerial uncertainties.

Development of a service industry in education not only promotes the quality, timeliness and quality of service, but also requires the appropriate management of human resource . This can be improved by considering factors such as transactional and transformational leadership, and work satisfaction . This paper aims to explain the effect of transactional and transformational leadershipe, and work satisfaction on the lecturers‟ performance in Panca Bhakti University in Pontianak. The population used in this study is all individual lecturers of Panca Bhakti University in Pontianak , amounting to 50 people. The sampling technique used is Purposive sampling . The study findings is that transformational leadership influences on the lecturer‟s work satisfaction and lecturer‟s task performance positively , and the work satisfaction has a positive effect on the lecturers‟ performance in Panca Bhakti University Pontianak. But the transactional leadership[does not have an influence on the lecturer‟s work satisfaction and lecturer‟s task performance.. Our findings may help the management of Panca Bhakti University design and implement intervention and program policies for the management of transactional leadership , the transformational leadership, and job satisfaction of the individual lecturers , not only for the sake of improving the lecturers work performance but also for improving their well-being at work.

The purpose of the study is to formulate legal issue related to development, control and telecommunication tower supervision in order to provide legal certainty in telecommunication tower construction. Research finding is a Local Act Draft Model on Development, Control and Telecomunication Tower Supervision trough normative /dogmatic legal research with collecting and compilating, assessment and analysis by undertaking an intensive discussion among team members by Focus Group Discussion (FGD) to find the feasibility materials and informations. The study implication is a consideration and basic object for policy makers both Local Government or Local Legislative Assembly to establish a Local Act Draft on Development, Control and Telecommunication Tower Supervision by enriched the localized substance which represent communities legal need.

Development of forestries have strategic role looked into from economic aspect, environment and social. This role expected can give maximum benefit to prosperity and prosperity of society. Management Rehabilitate Forest and Farm at Pontianak Regency has to have strong base can stay and grow to continue self-supportingly mounted field. This matter for the purpose of that exploiting Rehabilitate Forest and Farm require to consider the condition of economic social society in concerned directly profiting, especially for all perpetrator in concerned in it. From above mentioned problems and fact hence very needed analysis to determine strategy execution of Movement National Rehabilitate Forest and Farm (GERHAN) at Pontianak Regency by paying attention strength, weakness, opportunity and threat exist in Pontianak Regency. To know society respon to Movement National Rehabilitate Forest and Farm (GERHAN) at Pontianak Regency. To know strategy execution of Movement National Rehabilitate Forest and Farm (GERHAN) at Pontianak Regency. From result of research indicate that factor clarity of target, quality of Extension agent employee, items substansi and also society participation, in general get good respon of responder in execution of activity of Movement National Rehabilitate Forest and Farm (GERHAN) Sub-Province of Pontianak. While startegi execution of GERHAN can SO Strategy, ST Strategy, WT Strategy and of WO Strategy of pursuant to strength, opportunity, weakness and threat.

Nowadays considerable effort has been devoted to studying the word formative neology. A wealth of information about neologisms in English is available now, but much less is known about lexical innovation. Information on this topic has been scanty. An important unsettled issue is the frame of lexical innovation and its word-formative potential. In this regard it is of interest that the tendencies of word- formative types can be changing due to the changes of technical, social and political sides of human life. It is tempting to consider the word-formative types in view of new data on neologisms.

Previous studies indicated that core training may effectively enhance agility, jumping power and core stability, which was affected by the training intensity, duration, and manner. Thus, this study was aimed to compare the effects of suspension training and Swiss Ball training on the core stability, agility and jumping power in female junior badminton players. Twenty-five female junior badminton players were recruited as the participants of this study, who were designated by matching to suspension training group (STG, n=12, age 15.0±1.4yrs, height 159.96±7.10cm, weight 51.17±7.69kg) and Swiss Ball group (SBG, n=13, age 14.9±1.5yrs, height 161.77±5.93cm, weight 51.62±6.49kg) according to the pre-training performance of core stability. The training programs of both groups included 6 activities of core muscles, 40 minutes, and 3 times a week for 6 weeks. Date were analysed using mixed design two-way ANOVA. Significant difference was set at α= .05. Results: The results showed both groups performed significantly better in core stability at post-training (STG 6.42±0.67o vs. SBG 5.69±0.95o) than those at pre-training (STG 5.17±0.39o vs. SBG 5.15±0.55o) and the value in STG at post-training was significantly better than that in SBG. The jumping power at post-training (39.96±3.84cm) was significantly higher than that at pre-training (36.69±3.78cm) in STG. No significant differences between STG and SBG were found in agility. The findings of the study suggests that suspension training is more effective on the core stability in female junior badminton players compared with Swiss Ball training.

Pervious studies indicated that badminton athletes may be competing for different events and the time required showing the difference between the number of rallies and structures, affecting the athletes participating in the physical consumption and sports performance. This indirectly related to the training of athletes specific fitness performance as well. Therefore, the aim of this research is to explore the differences in specific fitness between single and double women’s badminton athletes. Recruit 39 juvenile female badminton players as this research’s participants. According to individual badminton expertise divided into women’s singles group (WSG, n= 15, age 15.3±1.3 yrs, height 161.77±5.79 cm, weight 52.33±5.79 kg) and women’s doubles group (WDG, n= 24, age 15.0±1.4 yrs, height 160.88±6.58cm, weight 52.42±6.97kg). Both groups specific fitness tests including agility of steps in four corners of badminton court, left-right shuttle run, left-right shuttle run with chasse step; Vertical jump relate to lower limbs power, 20 meters speed sprint, and 3000 meters endurance performance. Date were analyzed using t-test. Significant difference was set at α= .05. Research shows that the group of women’s singles is obvious excel than women’s doubles in quartet run (WSG 16.25±0.80s vs. WDG 17.03±0.96s), left and right shuttle carrying (WSG 32.52±0.75s vs. WDG 33.39±1.13s), speed (WSG 4.16±0.23s vs. WDG 4.47±0.33s), endurance (WSG 819.80±15.22s vs. WDG 844.83s±34.10s). But we find that there is no notable difference between these two groups in jumping power (WSG 37.27±3.06cm vs. WDG 38.29±3.95cm) and Left-right shuttle run with left-right chasse step (WSG 45.35±2.22s vs. WDG 46.31±2.19s). Conclusion: Research shows that performance of female badminton player’s specific fitness is related to different specialized item. We suggest that badminton specific fitness training should be revised and re-planned according to specialized items.

Corruption as a crime can make negative effects for many people, so that the policies to give remission to corruptor make debate in community. This research type is normative juridical research, and the data used for this research are some legislations, documents and books relating corruption and remission. The result of this research revealed that the remission for corruptor just given if the they can fulfil the terms based on the rules such as legislation and policies from the government, and that remission is not a gift for the corruptor, for the example they should help to expose the corruption case that related with his case.

Teacher as one of the most important figure in the education world, in reality is still not getting the protection, especially optimal legal protection from the government, which the empirical fact shows that there were “criminalizations” of teachers in performing their duties profession. The obligation to provide teacher legal protection in performing their professional duties, especially put on the government, both central and local government. It starts through the teacher legal protection providing. Although law and the Government Regulation has been published, but the substantively, the law is still unable to provide comprehensive legal protection to the teacher, so for that Pontianak City Local Act Draft presence will be legal protection for Local Government to take policy measures of crucial legal protection for teachers. The aim of this study is to formulate what local policy can accomodate law protection against teacher in doing their proffesion, especially from bad treat and violance act. Research method used normative and sociological law research to reveal empirical fact. Research finding is Pontianak Local Act presence is expected will be able to give law protection against teacher substantively, Law Service Unit and Teacher Complaint (UPHPG) norming is important there is no exixt yet during this time. It can be said that Law Service Unit and Teacher Complaint (UPHPG) is an organization vessel regulation model in giving counseling space and law assistance in giving teacher law protection.

Crime as a phenomenon that exists in society increasing in accordance with the development of human life, in traditional or conventional crime has been done by humans, but in this era a crime can also be done by a corporate. it made debate about the criminal responsibility the limited liability company. This research type is normative juridical research, and the data used for this research are some legislations, documents and books relating corporate and criminal law. The result of this research revealed that A corporation can be requested the responsibility for the crimes that have been done by the doctrine of vicarious criminal liability, and it is also supported by the legislation that confirms the corporation as a legal subject which may be requested criminal liability.

Providing legal aid for poor community is part of constitutional rights. Government and Local Government are responsible to fullfill it. Through socio-legal approach, the study found that in fact legal aid was not significance yet for poor local community. The identification problem causes was local act inadequacy which specifically regulate legal aid for poor local community, in addition that „legal aid authority is Central Government domain perception‟. Synergy between Central Government (local vertical official) and Local Government is needed in order to optimize legal aid for poor local community.

The participative class action judicial proceeding is based on theoretical propositions brought by democratic judicial process through the opportunity of participation of all the diffuse and collective interested parties in the construction of the final judicial decision. The objective of this research is to demonstrate the application of Class Action Theory as thematic actions as a foundation for the implementation of the participatory model of democratic class action proceeding. The social networks are a legitimate device of broad participation of all interested parties in the construction of the final judicial decision. Thus, it is possible to guarantee democratic legitimacy in the formation of collective will and overcoming of judicial protagonism in judicial processes whose object is collective and diffuse rights.

The main aim of this study will focus to investigate the strength and weakness of existing organized and unorganized social and political networks, as a collective or inclusive community characteristics, and economic activity in the rural Nepal, whereas huge social imbalances and low literacy rate and poor economic conditions are still in existing. Achieving of this goal, firstly this study find out existing social and political networks of a pilot village “Harinagar” eastern part of Nepal and then performance for building the strong cooperative society, circulating information among heterogeneous people and encourage them for being economically active. And using rural household data, this study introduce that as huge amount of population have been influenced by political parties in the almost of the rural areas of Nepal, means much more citizens connectivity in political network than other existing social networks. Even various thoughts, ethnic and religious ideologies differ within regional and national political parties, this study will prove that, after awareness and intervention in the present social and political networks, people will be able to solve the local problems themselves and make direct involvement towards the village‟s economic awareness and its activities and political networks will be proved as more influential than other social networks.

Similar design protection law determines the current design is made there around the form, because it sees a lack of objective scale suggested the need for complementary research methods similar judgment. This study affect the shaping organizing principle similar to the aesthetic judgment as a design element in the design was to demonstrate that the product type is important aesthetic elements can be used as a design similarity judgment tools. As previous studies in similar design aesthetic judgments clarify the relationship of elements, and through expert interviews were chosen on aesthetic factors influence the design similar judgment. The following was set with the basic concepts of design tools similar judgment in this measure by setting a hypothesis as empirical studies and extract the product type is important esthetic elements from the survey. It exerts an influence on the aesthetic elements design similarity judgment, aesthetic elements influence is simplicity/complexity, proportion, novelty, emphasis, rhythm, harmony, unity, balance. Also important esthetic elements that was different for each type of product. The overall esthetic important common elements are simplicity/complexity, proportion, novelty, and emphasis, it will be judged as an important aesthetic element, depending on the product. The derivation of this study is important esthetic elements of a common simplicity/complexity, proportion, novelty and emphasis, modeling tools to determine the basic structure of similar design.

DTI is one of the most sophisticated and relatively new neuroimaging technique that allows in vivo quantification of water diffusion properties. It can also assess the integrity of white matter microstructure. In our study, we investigated normative data from a large number of healthy participants in three different age groups to examine the developmental trends in diffusion tensor imaging during this white matter maturation period. DTI data in 85 healthy subjects in three different age groups were analyzed retrospectively using 1.5 T MRI system. FA values were measured at the corpus callosum, centrum semiovale and pons using fixed ROI technique with a b-value of 1000 s/mm2 and TE=100 millisecond. FA values showed regional variation between different white matter regions of the brain. The highest and lowest values found varied with location in the brain white matter. In a normal adult population FA values of the brain white matter showed regional variation. These points should be taken into consideration while interpretation in clinical patients. We demonstrate a relationship between FA and normal ageing which is a key feature to detect early white matter changes. We propose that FA may provide an early means for the detection of age-related change and suggest a need for elaborate data to explore this association with comparison with a diseased population.

The purpose of this study was to investigate the nutritional dishes eating behavior change, the impact on the composition of the body on elementary school students. In this study, 200 are research object of the Chia-yi City Elementary fifth and sixth grade, the study time of eight weeks; research tools In Body 220 Body Composition Analyzer, questionnaires to be supplemented by analysis. Data analysis was conducted using the SPSS statistical software for Windows 12.0. ANCOVA were used as the statistical method at a significance level (á) of .05. Results: Statistical analyses showed that there were significant differences in BMI, fat mass, muscle mass, body weight, WHR & fat%, and better than control group. There were no significant difference in water mass, protein mass, mineral mass & BMR. According to the results treatment group could affect control there fat mass. Suggest: if proposed intervention “time” and “diet” there will be significant effect for obesity treatment.