The Effect of Time Budget Pressure and Task Complexity on the Performance of Government Internal Auditors with Emotional Intelligence as Moderation Variables

This study is intended to test contingency theory and the theory of self efficacy with the aim of analyzing the effect of budget time pressure and task complexity on auditor performance; emotional intelligence as the moderation variables. This research was carried out in the province of Gorontalo which included the Financial and Development Supervisory Agency, the Provincial Inspectorate, the Municipal Inspectorate of the Province of Gorontalo. The sampling technique with purposive sampling method with the number of samples as many as 120 respondents with the criteria of respondents who have functional position certificates for auditors and or respondents who have been assigned to conduct financial checks . The unit of analysis used in this study is individuals . Data analysis technique used is SEM with Smart PLS software. The results showed that the budget time pressure had a negative and insignificant effect on auditor performance . task complexity has apositive and insignificant effect on auditor performance, emotional intelligence moderates the relationship of budget time pressure positively to auditor performance and emotional intelligence moderates the relationship of task complexity negatively to auditor performance. The performance of government internal auditors can be explained together with variables of budget time pressure, task complexity and emotional intelligence which is shown by the value of R2 equal to 0,431 (good), while other variables are not explained in the model of 56.9%

Allergic diseases in the elderly

Demographic distribution of the population is progressively changing with the proportion of elderly persons increasing in most societies. This entails that there is a need to evaluate the impact of common diseases, such as asthma and other allergic conditions, in this age segment. Frailty, comorbidities and polymedication are some of the factors that condition management in geriatric patients. The objective of this review is to highlight the characteristics of allergic diseases in older age groups, from the influence of immunosenescence, to particular clinical implications and management issues, such as drug interactions or age-related side effects

Rhinitis in the geriatric population

The current geriatric population in the United States accounts for approximately 12% of the total population and is projected to reach nearly 20% (71.5 million people) by 2030[1]. With this expansion of the number of older adults, physicians will face the common complaint of rhinitis with increasing frequency. Nasal symptoms pose a significant burden on the health of older people and require attention to improve quality of life. Several mechanisms likely underlie the pathogenesis of rhinitis in these patients, including inflammatory conditions and the influence of aging on nasal physiology, with the potential for interaction between the two. Various treatments have been proposed to manage this condition; however, more work is needed to enhance our understanding of the pathophysiology of the various forms of geriatric rhinitis and to develop more effective therapies for this important patient population

The Influence of Village Apparatus Competence, Organizational Commitment, and Community Participation on Village Fund Management Accountability

This study aims to determine the effect of village apparatus competence, organizational commitment, community participation on village fund management accountability in the existing village in Bulukumpa sub-district, Bulukumba district. This type of research is quantitative research using primary data. The population used is 11 villages, and the sample is village fund management apparatus in Bulukumpa sub-district, Bulukumba district starting from the village head, village secretary, treasurer (head of financial affairs), head of affairs as many as 120 samples. data collection method using a questionnaire. The results showed that: (1) The competence of village officials had a positive and significant effect on the accountability of village fund management. (2) Organizational commitment has a positive and significant effect on village fund management accountability, (3) Community participation has a positive and significant impact on village fund management accountability , (4) Competence of village officials, organizational commitment and community participation have a simultaneous positive and significant effect on village fund management accountability . This shows that the better the competence of village officials, organizational commitment, and community participation, the better the accountability of village fund management will be