Dividends are important for companies because it is associated with an appropriate allocation of income of the company's growth and prosperity so that shareholders can be assured. This study aims to analyze the effect on financial ratios, dividend payout ratio by five independent variables (Earning Per Share, Debt To Equity Ratio, Price Book Value, Return On Investment, and Total Asset Turn Over). Sampling method used was purposive random sampling. Analysis tool used is multiple linear regression and hypothesis testing using t test and f. Sample who is 14 companies listed in Indonesia Stock Exchange during the five year period 2005 to 2009. The results showed that the Debt To Equity Ratio (DER), Return On Investment (ROI) and Total Asset Turn Over (tattoo) effect on cash dividends in the companies listed in Indonesia Stock Exchange, while Earning Per Share (EPS) and Price Book Value (PBV) has no effect on Cash Devidend. While jointly (simultaneously), the fifth variable is Earni...

The increasingly broad participation in world economic organizations provides Vietnam with many opportunities to attract foreign investors. However, Vietnam faces a situation where many foreign investors would take advantage of the gaps in the Government’s tax incentive policies to avoid taxes. This has caused many losses and serious state budget deficit. Not only does the state lose a large amount of money which businesses have an obligation to pay, but it also creates a bad precedent, unfairness in tax for businesses. In this article, the author will analyze and assess the state of affairs of the Government’s preferential tax policies and the tax avoidance in the form of transfer pricing in Vietnam by foreign investors. Following after are recommendations to complete the tax incentive policies and prevent tax avoidance in the form of transfer pricing of foreign investors.

Vi bao là phương pháp hiệu quả giúp bảo quản các chất sinh học. Thông qua cơ chế bao gói của các polymer có nguồn gốc từ protein, polysaccharide, các hợp chất tự nhiên (polyphenol, carotenoid, …) cũng như vi sinh vật có lợi (nấm men, probiotic) giúp bảo vệ trong các điều kiện bất lợi của môi trường. Ứng dụng các hạt vi bao trong chế biến thực phẩm giúp sản phẩm kéo dài thời gian sử dụng, nâng cao khả năng kháng oxy hóa và cải thiện khả năng sống sót của probiotic.

A stock investment is one of alternatives that have a bright prospect in the futures. However, it is necessary to manage the risks, which is an important of choosing share intended. Up to now a relevan classic says “Don’t put all of your eggs in one basket”. Therefore the share diversification is necessary as an investment choise to form a portfolio. The main purpose of this research are the ascertain the optimal portfolio by using single index model. Population to be chosen in the study is firms listed on Kompas-100. However, the simple included are only 33 firms that present continuously simultan on Kompas-100. This research results showed that there were ten stocks of portfolio candidates from thirty-three stocks researched with the cut-off-point (C*) of 0,016495. And ten of stocks which have the biggest excess return to beta (ERB) make up the optimal portfolio. Allocation of these funds comprises 1,1365% for Astra Agro Lestari Inc stock (AALI), 14,3439% for Astra International I...

The aim of this research are developed and tested model of market appraiser with first prediction is a equities value.It was a function of book value, rented earning and deviden . This function broaded using proction IOS of company growth level to know value relevation of devidend yield value and price earning ratio (PER) in orther to appariser stock price.Further more , model which used in this research are devidend and rented earning already reflection of using devidend yield and price earning ratio by stock market agentIn addition, the main problem of this research was, How is a relevantion between company growth value, devidend yield, and PER in orther to appraiser stock price?. How is company growth has influnce toward relevantion of dividend yield value and PER in orther to appraiser stock price . The aim of this research is to know are there any influence of relevantion between company growth value , dividend yield and PER in orther to appraiser stock price and t...

Compliance with someone who clearly was to have the power of giving orders is part of the existing and evolving behavior among the people of Asia and has not been widely understood in the health program based on the theory of Western countries. The research aims to identify the relationship between attitudes, subjective norms with intent, using data derived from pregnant women were given iron supplementation tablets free of at a health center in Banjarmasin (N = 250). Path analysis and structural equation modeling showed that the determinants of subjective norm is a strong determinant for the intention to consume tablets of iron supplementation in pregnant women. Health communication strategy on consumer tablet iron supplementation programs can be increased by taking into account subjective norms prevailing in society.Abstrak: Penggunaan bentuk tablet suplementasi besi dalam program penanggulangan anemia gizi besi masih dipandang sebagai salah satu cara terbaik dan efektif dalam pro...