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Investors’ Reaction to the Implementation of Corporate Governance Mechanisms
The study investigates the impact of corporate governance on investor reaction. This is the first study till date that addresses this gap in literature. The design of the study comprises of corporate governance, investor reac-tion. Data was taken from 125 non-financial sector of Pakistani companies listed at KSE for the period of 2005-2010. Data was extracted from balance sheet analysis (SBP report), KSE website and annual reports of companies. Correlation (individual and composite) and linear regression tests were applied to validate the out-comes. The results confirm that there is no impact of corporate governance on investor reaction and relationship between them is negative. This implies the inefficiency of financial market where noise trades create sentiment.
Corporate Governance; Investor Reaction; Emerging Market
Corporate governance is an important component for profitability and growth of firms through achieving the allocative efficiency, so that scarce funds were transferred to investment projects with higher returns. Generally, efficiency can be achieved if the investment projects offer higher returns as compared to cost of capital . Corporate governance mechanism provides protection to shareholders and other stakeholder particularly investors. Good governance practices help to increase the share prices that could get higher capital. It also facilitates the international investor to lend money and purchase shares in domestic companies .
[3,4] investigated the market reaction to corporate governance mechanism. They argued that those firms which were greatly affected from such governance practices reacted more profoundly as compared to firms exhibiting good governance practices. Furthermore,  investigated the market reaction to corporate governance practices. They criticized the governance practices are value destroying as they found abnormal return, reducing in CEO pay, number of large block holders, easiness of institutional investors and presence of a staggered board. Although, researchers scrutinized the market reaction to corporate governance mechanism, but there is no study till date that investigates impact of corporate governance mechanism on investor reaction. So the specialty of this study is to gain the attention of academicians and practitioners by bridging this gap in literature. Two research questions has been addressed which are:
Does corporate governance impact the investor behavior?
Is this relationship significant across different economies?
This study confirms that the corporate governance mechanism impacts insignificantly on investor reaction. This paper is organized in a way that the first section describes the introduction of the study followed by literature review to build theoretical framework. The next one discusses the methodology, followed by discussion of the results and conclusion; the last section explains the managerial implications and future research direction.
Corporate governance is a “process whereby suppliers of capital (shareholders) attempt to ensure that managers of the firms in which they invest provide a sufficient return. It addresses the agency problem whereby the shareholders (principals) are the ultimate owners of the firm and want to ensure that managers (agents), who are separate from the shareholders, act in the shareholders’ best interests rather than the interests of managers” .  scrutinized the link between measures of corporate governance and stock returns. They highlighted that high governance ranking firms outperform than other port- folios. Moreover, market reacts significantly to governance related information which reflects that good governance does matters to Canadian investors. Similarly,  investigated the price reaction to corporate governance announcements. They confirmed that investors react to these governance practices but the sign of their reaction depend upon the extension and nature of these types of announcements. Moreover,  studied the corporate governance mechanisms and market reaction and liquidity impact. They depicted that market price reaction is significant positive when firm committed for higher transparency and minority shareholder protection in its announcement. Furthermore, shares having voting rights experience stronger price reaction and liquidity enhancement rather than non-voting shares. They suggested that corporate governance mechanism can be effective strategy for countries having weak investor protection provisions.
Corporate Governance announcements are important ways for interacting with the investors.  demonstrated the link between corporate governance rating announcements and stock returns of companies. By using event study, they analyzed the 11 top listed corporate governance companies for the period of 2004-2005 and found no relationship between corporate governance and share performance of firms, might be attributable to perception of Thai investors.  scrutinized the link between market reaction to corporate governance regarding to regulatory and legislative actions. They proved that abnormal re-turns relating to corporate governance mechanism are reduction in number of large bondholders, CEO pay, ease of institutional investors to access the proxy method and presence of stagnant board.  studied that how corporate governance would impact the market reaction to earning surprise regarding to post earnings announcements drift. They confirmed the investor ‘reactions both, over-reaction and under-reaction to earnings surprises can create post earnings announcement drift. They investigated for bad governance firms, that investor would under-react to earnings surprises as they believed that earnings surprises might be attributable to firm’s luck rather than its ability. On the other scenario i.e. for good governance firms, they scrutinized that investor would over-react to earnings surprises as they believed that earnings surprises are attributable to firm’s ability rather than its luck.  studied the role of corporate governance in abnormal returns regarding to seasonal equity offerings. They confirmed that investors react positively for companies in which people hold the CEO and chair-man positions. Moreover, investor reacts positively for companies having high outsider members, low CEO ownership and small board size. They highlighted that investors also react positively to seasonal equity offerings by companies having stronger corporate governance mechanism that ultimately reduces the agency problems.  demonstrated the relationship between governance and asymmetric information and other imperfections that usually firm faces. They found that corporate governance is highly related to high market valuation and operating performance. They highlighted that countries having weak legal system are more probable to firm level corporate governance mechanism.  examined the firm announcement that is negatively valued by investor might be attributable to information asymmetry and its adverse features. They also depicted that stronger corporate governance mechanisms experience low price de-cline from the information symmetry, transpiring that strong corporate governance mechanism might mitigate the agency problems.  explored the impact of corporate governance on investment decisions. They proved that strong corporate governance structure can ease the investment decisions. Owner-owned firms get less financial distress and more positive stock evaluation than management controlled firms, reflecting that firms with better corporate governance practices can get positive investor evaluation from investors.  depicted the effectiveness of corporate governance mechanism for increasing capital and Re-search and development investment decisions. They found that higher ownership governance yields greater abnormal returns to capital investment decisions however; higher board governance mechanism yields abnormal returns to research and development investment decisions.
Institutional investors play a vital role in corporate governance activities like  examined the institutional investors would impact the corporate governance through analyzing the portfolio holdings of institutions in companies over the period of 2003-2008. They proved that change in institutional investment would bring positive change in firm level governance; however, they did not find any impact of governance on institutional investments. Furthermore, they highlighted that firms having higher institutional ownership could easily terminate poorly performing chief executives and made further improvements.  investigated the corporate governance mechanism and investor protection. They found that investor’s evaluation of investor protection regimes are related to firm-level corporate governance mechanism along with characteristics of their portfolio holdings. They also depicted that firm level corporate governance are attributable to mitigation of agency problems between large and small shareholders, irrespective of weaker investor protection. Furthermore, countries having weak legal structure might be attributable to attract investors through having strong corporate governance regime. The investor preferences for country level investor protection and good corporate governance mechanism are highly related to investment decisions.  investigated that governance-sensitive institutions is related to improvement in shareholder rights. They also confirmed that low turnover institutions with preference for small cap and growth companies are attributable to be more governance sensitive. Furthermore, they suggested that common proxies for governance sensitivity do not measure governance preference clearly.  scrutinized the relationship between governance mechanisms and firm investment choices by using Real Estate Investment Trusts (REITs) as a sample. They highlighted that responsiveness of REITs’ investment opportunities depend upon their corporate governance structures. Moreover, REITs have higher institutional ownership, then their investment opportunities are closely related to Tobin’s q. However, Real Estate Investment Trusts (REITs) may vitiate the effectiveness of internal governance mechanism. They found that information asymmetry diminished by REIT governance. Further-more, they confirmed that high financial incentives for board members along with experienced board members and independent audit committee having financial expertise reduces asymmetric information . From above discussion it can be inferred that corporate governance mechanism impacts the investor reaction positively. Therefore, a proposed hypothesis is. H1: Corporate governance mechanism has a significant impact on investor reaction.
Methodology portion comprises of two sections. One describes the variables, proxies and data collection and other highlights the statistical tests applied on the data. The aim of current study is to investigate impact of corporate governance mechanism on investor reaction. Therefore, data has been collected for the 125 non-financial sector of Pakistani companies listed at Karachi Stock Exchange, for the period of 2005-2010 on yearly basis. Data was extracted from Balance sheet analysis (SBP report), KSE website and annual reports of companies.
Corporate governance mechanism has been taken as in-dependent variable and investor reaction has been taken as dependent variable.
α = Intercept
CG= Corporate Governance
IR = Investor Reaction,
BS= Board Size,
ACI = Audit Committee Independence,
OS = Ownership Structure,
ε = Error Term.
Corporate Governance can be measured through four proxies:
Board size = Natural log of Number of Total Directors
Board independence = Number of Non Executive Directors divided by Total Number of Directors
Audit Committee independence = Number of Non Executive Directors divided by Total Number of Audit Committee Members
Ownership Structure = Shares held by Directors divided by Total Shares
Investor reaction can be measured through stock re-turns.
Stock Returns = Natural log of Pn/Po
Correlation test has applied to find out the interrelationship between variables.
Linear regressions have applied to check the hypothesis.
Result and Discussion
Correlation tests were used to find out inter-relation- ship among Corporate Governance and Investor Reaction. The findings highlight that Investor Reaction (IS). Tables 1 and 2 depict the correlation analysis.
Table 1 shows the correlation between variables of corporate governance and investor reaction. It depicts that board size is negatively related to director independence, ownership structure and investor reaction while it is positively related to audit committee independence. Director Independence is positively related to audit committee independence however, it has negative relationship between ownership structure and investor reaction. Audit committee independence is negatively related to ownership structure and investor reaction. Lastly, Ownership structure also exhibits a negative relationship with investor reaction.
When correlation test was applied between corporate governance and investor reaction, it highlights that corporate governance has negative relationship with investor reaction.
OLS regression was applied for testing the hypothesis. i.e. corporate governance has significant impact on investor reaction. The results of OLS regression have been presented in Tables 3 and 4.
When investor reaction was regressed with individual component of corporate governance, it has been seen that there is no impact of corporate governance on investor reaction. The value of R-square is 0.53%[ERROR] which means that this model explains only few factors of corporate governance that affect investor reaction (IR) while 99%[ERROR] are other factors that influence investor reaction (IR). F- statistics is insignificant at 0.94. When investor reaction was regressed with corporate governance, it has been seen that corporate governance is insignificantly negatively related to investor reaction. The value of R-square is 0.16%[ERROR] which means that this model explains only 0.16%[ERROR] of factors of corporate governance that affect investor reaction (IR) while 99%[ERROR] are other factors that influence investor reaction (IR). F-statistics is insignificant at 1.19.
Corporate governance is insignificantly negatively related to investor reaction. On the basis of these findings, our hypothesis has been rejected. Previous studies confirmed the corporate governance practices provide investor protection, due to which investor invest more in those firms which incorporated corporate governance mechanism in their strategic policy.
This study does not support the above justification. One interpretation might be that this study was con-ducted in inefficient market, due to which investor don’t have much knowledge about financial markets. They don’t respond to market rationally. Due to this behavior investor creating sentiment in markets and exploit stock return, Noise trader exploit corporate governance practices as well. In such market corporate governance mechanisms is unable to provide protection to their investors.
Corporate governance has no impact on investor reaction. Therefore, mangers should focus other factors while making their strategic policies to attract their investors, not solely focus on corporate governance
Limitation and Future Research
In future studies, further variables would be incorporated to investigate the impact of corporate governance on investor reaction. This relationship would be generalized among different economies in order to validate the out-comes.
Review of Accounting Gimmicks Called Depreciation
Depreciation is a complex, intricate and confusing term in the fields of engineering, social and management sciences. As a result, it has been over used, over stressed, and over worked by the accountants and professional valuers. International Accounting Standard (IAS) 4, qualifies assets for depreciation when assets are used for more than one accounting period, i.e. assets held by an enterprise for production or service, and has economic useful life. Whereas, under Standard Statement of Accounting Practice (SSAP) 12, depreciation is viewed as wearing out, consumption or other loss of value of fixed asset, whether arising from use, affluxion of time or obsolescence through technology and market changes. Complexity may arise when it is viewed as a fall in price, physical deterioration, allocation of cost, fall in value, valuation technique and asset replacement. Intricate and confusion are inevitable when accountants employ various methods of providing for depreciation on the same or similar assets of different life span. These methods may include straight line, reducing balance, sum of the year’s digit, revaluation, annuity, output, sinking fund etc which will definitely give different values in the financial statement. The consequential effect is either to undermine or overstate the reported profit or distributable profit in the hands of the stakeholders, hence the absurdity of the financial reports. It is recom- mended that depreciation should be used with caution especially when the anticipated economic useful lives of the asset is short lived by new technology or passage of time thereby making it extremely difficult to recover or replace the net book value of the asset.
Depreciation; Measuring Profitability; Expense Capture; Corporate Performance Measures; Earnings Engineering
Currently the theory and practice of depreciation have not generally unified the fixed amount to be charged as annual expenses in the Income Statement and Balance Sheet due to different meanings and computations. Al- though materiality concept affirms that what might be material to one person/company may not necessarily be material to another person/company (Concept of Value). Materiality concept is viewed as fundamental when inclusion, exclusion of a particular item, transaction into or from the financial statement could lead to distortion, misleading and/or debase financial statement anticipated report, meaning and understanding. In order to avoid this confusing nature of any inclusion or exclusion there is the need to explain vividly such aspects in the form of notes to the accounts which gives credence and reliability to the users of financial statement.
The word depreciation has been grossly over worked, over used, over stressed and above all has varying senses with different connotations even among intra and inter group disciplines. International Accounting Standard (IAS) 4 and Statement of Standard Accounting Practice (SSAP) 12 view standards in accounting for depreciation as the allocation of depreciable amount of assets over its estimated useful life. Depreciable amount from assets is anchored on its historica
b) Ancient near eastern parallels for the from in which Israel carried out these wars are known above all from Assyria (see M. weippert “ Heiliger Krieg” in Israel und assyrien’,ZAW 84 (1972)). It is often reported that gods join in battle on behalf of their nation, and the victors owed their success to the their god. Rameses III assigns all power to his God Amun-Re alone: ‘ you make the victory of the land of Egypt, your own land, without the hand of a soldier or of any man being involved, but only your great strength, which delivers it (S. Morens, Gott und mensch im sltrn agypten, Leipzig, 1964,ef,pp,18,66).
The inscription of king mesha of moab (c.840 BC) is nearest to the old testament accounts. The king at the bidding of his god chemosh conducts war against Israel, achieves victory, puts everything living including women and children under a ban, and dedicates the conquered cultic equipment to his god. Certain exaggerations in detail serve to increase his own fame and to terrify the enemy : ‘ the people of gad had lived in the land of atarot from eternity, and the king of Israel had built atarot for himself. I attacked the city and took it. I killed all the people of the city for a feast for the eyes? For chemesh and moab….. and chemosh sait to me : go, take nebo (in battle) from Israel ! then I went by night and fought against them from break of day to midday. I conquered them and killed all : seven thousand men, boys, women, girl and female slaves, because I had dedicated them to ashtar – chesmosh. I took from there the vessels of Yahweh and dragged them before chemosh (KAI No 181; NERT, pp.238f;ANET, pp.320f). as in israel the divine command stands at the beginning and the surrender of the booty to God at the end of the war. Can the common features be axplained from the same nomadie past (ef.judg.11:24)? The Moabites had settled east of the dead sea under similar circumstances to the Israelites, but at an earlier date.
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In consideration for your use of the Camfrog software and any updates, customizations and/or enhancements (the "Licensed Software"), and website(s) ("site related service(s)") provided by Camshare Inc. ("Licensor"), you ("Licensee") agree to the following terms and conditions.
None. This software is provided "as-is", without any express or implied warranty.
BY ACCEPTING THE TERMS OF THIS LICENSE AND AGREEMENT LICENSEE AGREES, WARRANTS AND REPRESENTS THAT LICENSEE IS EIGHTEEN (18) YEARS OF AGE OR OLDER.
NO ONE UNDER THIRTEEN (13) YEARS OF AGE IS PERMITTED TO USE THE LICENSED SOFTWARE OR ANY SITE RELATED SERVICE. NO ONE BETWEEN THE AGES OF THIRTEEN (13) AND EIGHTEEN (18) MAY USE THE LICENSED SOFTWARE OR ANY SITE RELATED SERVICE WITHOUT ADULT SUPERVISION. LICENSEE ASSUMES ALL LIABILITY AND RESPONSIBILITY FOR THE USE OF THE LICENSED SOFTWARE AND/OR ANY SITE RELATED SERVICE BY ANY OTHER PERSON, INCLUDING BUT NOT LIMITED TO USE BY ANY PERSON UNDER EIGHTEEN (18) YEARS OF AGE.
ANY LICENSEE FOUND TO BE UNDER EIGHTEEN (18) YEARS OF AGE, OR PERMITTING USE OF THE LICENSED SOFTWARE AND/OR ANY SITE RELATED SERVICE BY A PERSON UNDER THIRTEEN (13) YEARS OF AGE, OR PERMITTING THE USE OF THE LICENSED SOFTWARE AND/OR ANY SITE RELATED SERVICE BY A PERSON BETWEEN THE AGES OF THIRTEEN (13) AND EIGHTEEN (18) WITHOUT ADULT SUPERVISION, MAY HAVE HIS OR HER LICENSE GRANTED HEREIN AND ACCESS TO ANY OR ALL SITE RELATED SERVICES SUSPENDED OR TERMINATED WITH OR WITHOUT NOTICE. IN THAT EVENT, LICENSOR MAY TAKE OTHER ACTIONS, INCLUDING BUT NOT LIMITED TO NOTIFICATION OF THE PROPER AUTHORITIES. LICENSEE AGREES THAT SUCH ACTIONS SHALL NOT RESULT IN ANY LIABILITY TO LICENSOR.
Licensee understands that the Camfrog software is owned by the Licensor. Third party software which may be bundled with this software (included in Licensed Software) and which does not require acceptance by Licensee of a separate End User License Agreement or Terms of Service applicable to that software prior to download or installation, is licensed by Licensor with the right sublicense to Licensee under this Agreement. Any of Licensor’s licensors may have the right to enforce the provisions of this license agreement relating to the software and other property licensed to Licensor. All rights not granted herein to Licensee are automatically retained by the Licensor.
Licensee is herein granted a non-exclusive, non-transferable license that allows Licensee to install and use the Licensed Software on one personal computer. This license is in effect until one of the parties terminates the license. Licensee may terminate the license by no longer using the Licensed Software or site related services. Licensor may terminate the license at any time for any reason. Licensor may change the terms of this license and agreement at any time. This license and/or agreement may also be terminated if Licensee violates any provision of the license and/or agreement or accompanying Camfrog Users Terms of Service. Upon such termination, Licensee shall immediately stop using the Licensed Software and either destroy all copies thereof or return them to Licensor.
Licensee acknowledges the Licensed Software and its structure, organization, and source code constitute valuable trade secrets of Licensor. Accordingly, Licensee agrees not to (i) copy, perform, distribute, modify, adapt, alter, translate, or create derivative works (as defined by the U.S. Copyright Act) from the Licensed Software; (ii) merge the Licensed Software with other software; (iii) sell, assign, sublicense, lease, rent, or loan the Licensed Software to any third party; (iv) port, reverse engineer, decompile, disassemble or otherwise attempt to derive the source code for the Licensed Software; or (v) otherwise use the Licensed Software except as expressly allowed in this license and agreement. Licensee may not seek intellectual property protection for the Licensed Software or any site related services.
LICENSEE SHALL NOT USE THE LICENSED SOFTWARE IN ANY WAY THAT VIOLATES ANY LOCAL, STATE, FEDERAL OR INTERNATIONAL LAW, OR THE LAWS OF ANY NATION, INCLUDING BUT NOT LIMITED TO THE POSTING OF INFORMATION THAT MAY VIOLATE THIRD PARTY RIGHTS, THAT MAY DEFAME A THIRD PARTY, THAT MAY BE OBSCENE OR PORNOGRAPHIC, THAT MAY HARASS OR ASSAULT OTHERS, OR THAT MAY VIOLATE HACKING OR OTHER COMPUTER CRIME REGULATIONS. Licensor does not monitor or edit any transmissions, postings, routings or other materials which Licensee may send, post, route, transmit or otherwise move through or with the Licensed Software. Licensee may not use the Licensed Software or site related services in any manner that is unlawful, or in any way which is not in complete conformance with this license and agreement and the accompanying Camfrog Users Terms of Service.
Licensee must not use the Licensed Software in any serious or critical situation where lives or property may be at stake. Licensee understands the Licensed Software is not made for such purposes and neither Licensor nor the software authors will be liable for any damages that might result from such misuse. The Licensed Software should also not be used while engaging in any dangerous activity such as driving or operating heavy machinery. Licensee understands that using the Licensed Software while doing a hazardous activity could cause serious injury or death. Licensor is not responsible for any such resulting damages.
The Licensed Software may not be shipped or exported into any U.S. embargoed country. Licensee shall comply with all applicable export and import control laws and regulations in its use of the Licensed Software and, in particular, Licensee shall not export or re-export the Licensed Software without all required United States and foreign government licenses. Licensee understands that access and use of the Licensed Software from outside the United States may constitute export of technology and technical data which may implicate export regulations and/or require an export license.
Licensee may not generate income from the Licensed Software in any manner whatsoever. If Licensee violates this absolute prohibition, Licensor may revoke this license and Licensor will not be responsible for any resulting damages. Additionally, Licensor may sue to recover income, or any portion thereof, generated by Licensee from the Licensed Software.
This license is nontransferable. Licensee may not transfer the license to any third party.
Licensee acknowledges and understands that all title and intellectual property rights ("IP rights") in and to any third party content that is not contained in the Licensed Software, but may be accessed, transmitted or perceived through use of the Licensed Software, is the property of the respective content owners and may be protected by applicable copyright or other intellectual property laws and treaties. Licensee may not make available, stream, or share any copyrighted material to which the Licensee does not hold the copyright without the express written permission of the copyright owner. For example, Licensee may not connect the Camfrog audio feed to a sound card to stream copyrighted material such as a commercial radio broadcast or copyrighted MP3 or other digitally formatted copyrighted content. The burden to determine if any such material is subject to a copyright or other IP rights rests solely with the Licensee. Licensee hereby agrees not to hold Licensor liable and covenants to indemnify and hold harmless Licensor, its affiliates, any entity that owns a software plugin that is bundled with the Licensed Software, and Licensor’s assigns and successors, for any and all damages, monetary relief, injunctive or other equitable relief, liabilities, causes of action, judgments, or claims which may arise in connection with Licensee’s use of, reliance on, or derivatives works made from the Licensed Software which violate any third party IP rights. Licensee may be personally liable for damages and may owe money to the copyright owner for Licensee’s infringement of third party copyrights or other rights.
Licensee acknowledges and understands that Licensor is a Service Provider and is not liable under the safe harbor protections under the Digital Millennium Copyright Act for any violation or infringement of third party copyright or other rights by Licensee.
Licensee may not defame, slander, harass, use a false identity, or violate the rights of any third party when using the Licensed Software and/or any site related services.
In the event of a merger, sale of assets or other corporate transaction involving Licensor, or in the event of a bankruptcy, insolvency or other action involving creditors of Licensor, or under other similar or related circumstances, Licensor reserves the right to disclose and/or sell information about Licensee and licensee’s account to any successor to licensor’s business.
Notwithstanding any other provision of this license and/or agreement, Licensee shall not permit any user of the Licensed Software to take any action which, if taken by the Licensee, would be considered a breach of any term of this license and/or agreement and/or the Camfrog Users Terms of Service.
The Licensed Software enables Licensee to host a live video chat room. Such hosts are referred to as operators. Any room hosted by an operator may at any given time have in it a volunteer moderator. The operator of any given room has the ability to add or remove moderators. All operators and moderators are volunteers and are not employees of Licensor. Licensor acknowledges and agrees that Licensor is not responsible or liable for the conduct of operators and moderators.
Camshare Inc. Ownership and Liability.
The Licensed Software is owned by Camshare Inc. Licensee agrees that any legal action against the software authors, Camshare Inc., its owners, officers, directors, employees, contractors, agents or attorneys must be taken in Travis County, Texas, United States of America, and Licensee herein consents to venue in Travis County Texas. By accepting this license and agreement, Licensee also consents to personal jurisdiction in any State or Federal court located in Travis County, Texas, United States of America, and waives any objection thereto, including but not limited to the defense of forum non conveniens.
Relationship and Ownership of Licensor and Licensee.
The Licensed Software is protected by trademarks, service marks, international treaties, copyright, and other proprietary laws of the U.S. and other countries. Licensor retains exclusive ownership of all worldwide copyrights, trade marks, service marks, trade secrets, patent rights, moral rights, property rights and all other industrial and intellectual property rights in the Licensed Software and documentation, including any derivative works, modifications, updates, or enhancements. All rights in and to the Licensed Software not expressly granted to Licensee under this license are expressly reserved by Licensor. Nothing in this license and/or agreement shall be deemed to grant, by implication, estoppel or otherwise, a license under any of Licensor’s other existing or future copyrights, patents, trademarks, service marks or other intellectual property.
Licensee agrees to follow all proprietary laws that apply to licensee’s use of the Licensed Software and any site related services. This license gives Licensee no rights, titles or any interests in any intellectual property owned by the Licensor, other than as granted herein, and this license creates no relationship between the Licensor and Licensee other than that of Licensor and Licensee. Licensee is not allowed to use the Licensed Software and/or any site related services without the licensor’s prior approval.
The Licensed Software may use certain software developed by third parties. This third party software allows the Licensed Software to accomplish certain functions. Some of the third party software, such as facial recognition technology, or Licensed Software functions such as parental control features, may be intended to protect the Licensee from exposure to inappropriate content with the use of the Licensed Software. Such protective third party software and control functions are provided as a courtesy and in good faith by Licensor. The ability of protective software to achieve its protective purpose cannot be guaranteed. Licensee agrees not to hold Licensor liable and not to bring suit against Licensor for any cause of action arising from the performance of any such protective or any other third party or bundled software. All rights held in this third party software are reserved by the owners of the third party software and the owners of the third party software may enforce such rights against Licensee directly in the owners’ own names.
Licensee agrees not to exploit, decompile, reverse engineer, or disassemble the Licensed Software or any of its components. This license may be immediately terminated without notice if Licensee violates these restrictions.
The Licensed Software’s site related services may change from free services to pay services at any time and the Licensor may change its pricing structure at any time and in any way. The Licensor may discontinue its site related services at any time for any reason. The Licensor may charge for any Licensed Software and/or site related services support. The Licensor may limit software features or access to certain parts of the site related services with no warning or notice and with no liability. The Licensor may stop service either temporarily or finally any time for any reason with no warning or notice and with no liability.
The Licensor may deactivate, and release to the public, any accounts that are inactive for six (6) months or more.
Payments and Fees.
Licensor has the right to charge any fees for access to the Licensed Software or any site related services. Licensee is responsible for maintaining all hardware and software needed to access the Licensed Software and site related services and Licensee is responsible for payment of any fees for those services now and in the future. Licensee agrees to pay for any services Licensee signs up for, through the Licensed Software or through any site related services, upon invoice and Licensee agrees not to act in any way that could reasonably be considered fraudulent with respect to making payment. Licensee shall pay all applicable taxes for which Licensee may be liable d
hari minggu saya pergi jalan-jalan, sepulangnya saya dari jalan-jalan mama dan papa saya mengajak saya pergi.tiba-tiba hari hujan dan perginya ditunda beberapa meni, tidak lama kemudian hujan berhenti,kami pun langsung pergi.sampai dipusat perbelanjaan kami pun langsung belanja seteleh selesai belanja kami pulang, tidak beberapa lama saya dirumah, teman saya menjemput saya untu main, saya pun langsung minta izin sama mama dan ternyata dibolehkan, saya pun langsung pergi main
Usage Frequency: 1
Warning: Contains invisible HTML formatting
Zynga games are a fun way to connect with friends and to meet like-minded people. Our community thrives on trust, fair play, and good gamesmanship. To keep things fun and fair, it is important that you know and follow our game guidelines when playing: Zynga games should provide an environment of friendly competition. Harassment, excessive foul or offensive language, threats, or other harmful chat or interactions are not allowed. No scalping. No selling or attempting to sell chips or points to another player, and no purchasing or attempting to purchase chips or points from another player. Real people only. No bots allowed. Be yourself, and only yourself. You may not attempt to steal account credentials from another user, and you may not log on as other users. Also, you may not use multiple accounts. Playing fair means no cheating. Don't use other software or methods to attempt to gain an unfair advantage over your fellow players. Zynga may, in its sole discretion, ban players and/or remove chips and points from players if Zynga believes that those players have not behaved in accordance with these guidelines. If you believe that a player has violated these guidelines, please Contact us.
Game Zynga adalah cara yang menyenangkan untuk berhubungan dengan teman dan bertemu orang yang berpikiran. Komunitas kami berkembang pada kepercayaan, fair play, dan gamesmanship baik. Untuk menjaga hal-hal yang menyenangkan dan adil, penting bahwa Anda mengetahui dan mengikuti pedoman permainan kami ketika bermain: Zynga game harus menyediakan lingkungan persaingan yang ramah. Pelecehan, kata-kata kotor atau menyinggung berlebihan, ancaman, atau chatting berbahaya lainnya atau interaksi tidak diperbolehkan. Scalping No. Tidak menjual atau mencoba untuk menjual chip atau poin untuk pemain lain, dan tidak membeli atau mencoba untuk membeli chip atau poin dari pemain lain. Nyata orang saja. Tidak ada bot diperbolehkan. Jadilah diri sendiri, dan hanya diri sendiri. Anda tidak mungkin mencoba untuk mencuri kredensial akun dari pengguna lain, dan Anda tidak dapat login sebagai pengguna lain. Juga, Anda tidak dapat menggunakan beberapa account. Bermain adil berarti tidak ada kecurangan. Jangan menggunakan perangkat lunak lain atau metode untuk mencoba untuk mendapatkan keuntungan yang tidak adil atas sesama pemain. Zynga mungkin, atas kebijakannya sendiri, larangan pemain dan / atau menghapus chip dan poin dari pemain jika Zynga percaya bahwa para pemain tidak berperilaku sesuai dengan pedoman. Jika Anda yakin bahwa seorang pemain telah melanggar pedoman ini, silahkan hubungi kami.
Usage Frequency: 1
Usage Frequency: 1
You are switching Opera accounts. Another Opera user has synchronised his or her data with this computer.\n\nIf you continue, that user's data, including all bookmarks and Speed Dial entries, will be merged into your Opera account, and the merged data will appear on this machine. Do you want to continue?
Anda ingin berganti akun Opera. Pengguna lain telah melakukan sinkronisasi datanya pada komputer ini. \n\nBila anda melanjutkan, data pengguna tersebut, termasuk penanda dan entri Speed Dial, akan disatukan pada akun Opera Anda, dan data yang telah disatukan akan tampil. Apakah anda ingin melanjutkan?
You are switching Opera accounts. Another Opera user has synchronized his or her data with this computer.\n\nIf you continue, that user's data, including all bookmarks and Speed Dial entries, will be merged into your Opera account, and the merged data will appear on this machine. Do you want to continue?
Anda ingin berganti akun Opera. Pengguna lain telah melakukan sinkronisasi datanya pada komputer ini. \n\nBila anda melanjutkan, data pengguna tersebut, termasuk penanda dan entri Speed Dial, akan disatukan pada akun Opera Anda, dan data yang telah disatukan akan tampil. Apakah anda ingin melanjutkan?
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