Pengaruh Independensi Komite Audit, Keahlian Akuntansi Dan Keuangan Komite Audit Terhadap Hubungan Opini Audit Going Concern Dengan Pergantian Auditor (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010- 2013)

This study aims to examine the relationship going concern audit opinion with a change of auditors, and to test the effect of audit committee independence and expertise of accounting and finance audit committee of its ties to the companies listed in the Indonesia Stock Exchange (BEI) 2010-2013. The sample in this study using manufacturing companies listed in Indonesia Stock Exchange in the year 2010-2013, with a population of 146 companies and a total sample of 25 companies, which were selected based on purposive sampling method possible with a 4-year period of observation and data analysis methods used are logistic regression. Based on this study can be a conclusion that the going concern audit opinion on the statistical effect change of auditor. While the independence of the audit committee, financial accounting expertise and audit committee does not affect the relationship going concern audit opinion by the auditor turnover

Examination of Vancomycin Resistant Enterococci (VRE) Isolated from Canine and Feline Rectal Swabs

The aim of this study was to determine the occurrence of vancomycin resistant enterococci (VRE) in dogs and cats, examine the antimicrobial resistance profiles phenotypically, and the distribution of the vancomycin resistance associated genes by PCR. For this purpose, rectal swabs from animals were collected and processed for VRE isolation. After the identification of the isolates, antimicrobial susceptibility of the isolates were determined according to the Clinical and Laboratory Standards Institute (CLSI) standards. Finally, distribution of the vancomycin resistance associated genes; vanA, vanB, vanC1 and vanC2/C3 were determined by PCR. Totally 157 (86 canine, 71 feline) rectal swab samples were examined. VRE were isolated from 12 canine and 8 feline samples. The VRE isolation rate in companion animals was 12.7%. Antimicrobial susceptibility results varied among the isolates; however, enrofloxacin resistance was common in both species. Multidrug resistance was also detected. As a conclusion, screening of distribution of VRE among pet animals would be useful to detect any emerging antimicrobial resistance problem related to public health