Revolusi Industri 4.0 Dan Minat Karir Mahasiswa Akuntansi S1 FEB UB

Informan melihat revolusi industri hal yang tidak dapat dihindarkan dan pasti akan terjadi. Salah satunya adalah digitalisasi yang membuat pengelolahan data menjadi lebih efisien. Oleh karena itu informan merasa terancam dengan adanya revolusi industri. Revolusi industri menuntut informan untuk terus beradaptasi dengan mempelajari ilmu-ilmu yang berkaitan dengan dunia bisnis. Informan perlu menambah pengetahuan mengenai revolusi industri terbaru dan ilmu-ilmu yang bersinggungan dengan pekerjaan akuntan, beberapa diantaranya adalah ilmu hukum dan komputer. Seperti logika dsar aplikasi yang aan digunakan dan aturan-aturan hukum yang harus dipatuhi. Serta mempersiapkan diri untuk mengambil sertifikasi yang diadakan oleh pihak ke-3 seperti sertifikasi brevet, Chartered Accountant(CA), dan Certified Public Accountant (CPA) Faktor-faktor yang mendorong mahasiswa akuntansi untuk berkarir sebagai akuntan pada era revolusi industri 4.0 sangat beragam, mulai dari relevansi dengan jursan, nominal gaji, kejelasan dalam pekerjaan, rasa penasaran akan dunia akuntansi dalam praktik di lapangan, hingga relasi yang bisa didapat. Sementara untuk faktor yang mendorong mahasiswa akuntansi tidak ingin berkarir sebagai akuntan profesional adalah banyaknya pekerjaan yang harus dikerjakan

Timing and documentation of key events in neonatal resuscitation

Only a minority of babies require extended resuscitation at birth. Resuscitations concerning babies who die or who survive with adverse outcomes are increasingly subject to medicolegal scrutiny. Our aim was to describe real-life timings of key resuscitation events observed in a historical series of newborns who required full resuscitation at birth. Twenty-seven babies born in our centre over a 10-year period had an Apgar score of 0 at 1 min and required full resuscitation. The median (95% confidence interval) postnatal age at achieving key events were commencing cardiac compressions, 2.0 (1.5–4.0) min; endotracheal intubation, 3.8 (2.0–6.0) min; umbilical venous catheterisation 9.0 (7.5–12.0) min; and administration of first adrenaline dose 10.0 (8.0–14.0) min. Conclusion: The wide range of timings presented from real-life cases may prove useful to clinicians involved in medical negligence claims and provide a baseline for quality improvements in resuscitation training

Improving pneumonia case-management in Benin: a randomized trial of a multi-faceted intervention to support health worker adherence to Integrated Management of Childhood Illness guidelines

<p>Abstract</p> <p>Background</p> <p>Pneumonia is a leading cause of death among children under five years of age. The Integrated Management of Childhood Illness strategy can improve the quality of care for pneumonia and other common illnesses in developing countries, but adherence to these guidelines could be improved. We evaluated an intervention in Benin to support health worker adherence to the guidelines after training, focusing on pneumonia case management.</p> <p>Methods</p> <p>We conducted a randomized trial. After a health facility survey in 1999 to assess health care quality before Integrated Management of Childhood Illness training, health workers received training plus either study supports (job aids, non-financial incentives and supervision of workers and supervisors) or "usual" supports. Follow-up surveys were conducted in 2001, 2002 and 2004. Outcomes were indicators of health care quality for Integrated Management-defined pneumonia. Further analyses included a graphical pathway analysis and multivariable logistic regression modelling to identify factors influencing case-management quality.</p> <p>Results</p> <p>We observed 301 consultations of children with non-severe pneumonia that were performed by 128 health workers in 88 public and private health facilities. Although outcomes improved in both intervention and control groups, we found no statistically significant difference between groups. However, training proceeded slowly, and low-quality care from untrained health workers diluted intervention effects. Per-protocol analyses suggested that health workers with training plus study supports performed better than those with training plus usual supports (20.4 and 19.2 percentage-point improvements for recommended treatment [p = 0.08] and "recommended or adequate" treatment [p = 0.01], respectively). Both groups tended to perform better than untrained health workers. Analyses of treatment errors revealed that incomplete assessment and difficulties processing clinical findings led to missed pneumonia diagnoses, and missed diagnoses led to inadequate treatment. Increased supervision frequency was associated with better care (odds ratio for recommended treatment = 2.1 [95% confidence interval: 1.13.9] per additional supervisory visit).</p> <p>Conclusion</p> <p>Integrated Management of Childhood Illness training was useful, but insufficient, to achieve high-quality pneumonia case management. Our study supports led to additional improvements, although large gaps in performance still remained. A simple graphical pathway analysis can identify specific, common errors that health workers make in the case-management process; this information could be used to target quality improvement activities, such as supervision (ClinicalTrials.gov number NCT00510679).</p

Characteristics and outcome of patients with newly diagnosed advanced or metastatic lung cancer admitted to intensive care units (ICUs)

BACKGROUND: Although patients with advanced or metastatic lung cancer have poor prognosis, admission to the ICU for management of life-threatening complications has increased over the years. Patients with newly diagnosed lung cancer appear as good candidates for ICU admission, but more robust information to assist decisions is lacking. The aim of our study was to evaluate the prognosis of newly diagnosed unresectable lung cancer patients. METHODS: A retrospective multicentric study analyzed the outcome of patients admitted to the ICU with a newly diagnosed lung cancer (diagnosis within the month) between 2010 and 2013. RESULTS: Out of the 100 patients, 30 had small cell lung cancer (SCLC) and 70 had non-small cell lung cancer. (Thirty patients had already been treated with oncologic treatments.) Mechanical ventilation (MV) was performed for 81 patients. Seventeen patients received emergency chemotherapy during their ICU stay. ICU, hospital, 3- and 6-month mortality were, respectively, 47, 60, 67 and 71%. Hospital mortality was 60% when invasive MV was used alone, 71% when MV and vasopressors were needed and 83% when MV, vasopressors and hemodialysis were required. In multivariate analysis, hospital mortality was associated with metastatic disease (OR 4.22 [1.4-12.4]; p = 0.008), need for invasive MV (OR 4.20 [1.11-16.2]; p = 0.030), while chemotherapy in ICU was associated with survival (OR 0.23, [0.07-0.81]; p = 0.020). CONCLUSION: This study shows that ICU management can be appropriate for selected newly diagnosed patients with advanced lung cancer, and chemotherapy might improve outcome for patients with SCLC admitted for cancer-related complications. Nevertheless, tumors' characteristics, numbers and types of organ dysfunction should be taken into account in the decisional process before admitting these patients in ICU.Peer reviewe

PENGARUH PROFITABILITAS, MEKANISME CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Property, Real Estate, dan Kontruksi Bangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2017)

ABSTRAK Penelitian ini bertujuan untuk memberi gambaran tentang financial distress dan untuk mengetahui pengaruh profitabilitas dan mekanisme corporate governance, dan ukuran perusahaan terhadap financial distresss pada perusahaan property, real estate, dan kontruksi bangunan. Operasionalisasi variabel yang digunakan dalam penelitian ini adalah variabel bebas yaitu profitabilitas dan komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit, dan ukuran perusahaan sedangkan variabel terikat yaitu financial distress. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi yang dijadikan penelitian pada penelitian ini adalah perusahaan property, real estate, dan kontruksi bangunan yang listing di Bursa Efek Indonesia periode 2014-2017. Jumlah perusahaan yang listing di Bursa Efek Indonesia pada tahun 2014-2017 adalah sebanyak 61 perusahaan. Metode pemilihan sampel pada penelitian ini adalah menggunakan teknik nonprobablility sampling dan purposive sampling dengan total perusahaan yang menjadi sampel adalah sebanyak 52 perusahaan yang memenuhi kriteria. Analisis data menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas, komisaris independen, kepemilikan manajerial, ukuran perusahaan berpengaruh negatif terhadap financial distress. Kemudian, hasil penelitian menunjukkan bahwa kepemilikan institusional dan komite audit tidak berpengaruh negatif terhadap financial. Hasil penelitian mengindikasikan sebanyak 53 kasus perusahaan property, real estate, dan kontruksi bangunan yang terdaftar di Bursa Efek Indonesia mengalami financial distress. Kata kunci : profitabilitas, komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit, ukuran perusahaan dan financial distres

Maternal and perinatal outcomes of dengue in PortSudan, Eastern Sudan

<p>Abstract</p> <p>Aim</p> <p>To investigate maternal and perinatal outcomes (maternal death, preterm delivery, low birth weight and perinatal mortality) of dengue at PortSudan and Elmawani hospitals in the eastern Sudan.</p> <p>Method</p> <p>This was a retrospective Cohort study where medical files of women with dengue were reviewed.</p> <p>Results</p> <p>There were 10820 deliveries and 78 (0.7%) pregnant women with confirmed dengue IgM serology at the mean (SD) gestational age of 29.4(8.2) weeks. While the majority of these women had dengue fever (46, 58.9%), hemorrhagic fever and dengue shock syndrome were the presentations in 18 (23.0%) and 12, (15.3%) of these women, respectively. There were 17(21.7%) maternal deaths. Fourteen (17.9%) of these 78 women had preterm deliveries and 19 (24.3%) neonates were admitted to neonatal intensive care unit. Nineteen (24.3%) women gave birth to low birth weight babies. There were seven (8.9%) perinatal deaths. Eight (10.2%) patients delivered by caesarean section due to various obstetrical indications.</p> <p>Conclusion</p> <p>Thus dengue has poor maternal and perinatal outcomes in this setting. Preventive measures against dengue should be employed in the region, and more research on dengue during pregnancy is needed.</p

The nature of localization in graphene under quantum Hall conditions

Particle localization is an essential ingredient in quantum Hall physics [1,2]. In conventional high mobility two-dimensional electron systems Coulomb interactions were shown to compete with disorder and to play a central role in particle localization [3]. Here we address the nature of localization in graphene where the carrier mobility, quantifying the disorder, is two to four orders of magnitude smaller [4,5,6,7,8,9,10]. We image the electronic density of states and the localized state spectrum of a graphene flake in the quantum Hall regime with a scanning single electron transistor [11]. Our microscopic approach provides direct insight into the nature of localization. Surprisingly, despite strong disorder, our findings indicate that localization in graphene is not dominated by single particle physics, but rather by a competition between the underlying disorder potential and the repulsive Coulomb interaction responsible for screening.Comment: 18 pages, including 5 figure

Characteristics associated with quality of life among people with drug-resistant epilepsy

Quality of Life (QoL) is the preferred outcome in non-pharmacological trials, but there is little UK population evidence of QoL in epilepsy. In advance of evaluating an epilepsy self-management course we aimed to describe, among UK participants, what clinical and psycho-social characteristics are associated with QoL. We recruited 404 adults attending specialist clinics, with at least two seizures in the prior year and measured their self-reported seizure frequency, co-morbidity, psychological distress, social characteristics, including self-mastery and stigma, and epilepsy-specific QoL (QOLIE-31-P). Mean age was 42 years, 54% were female, and 75% white. Median time since diagnosis was 18 years, and 69% experienced ≥10 seizures in the prior year. Nearly half (46%) reported additional medical or psychiatric conditions, 54% reported current anxiety and 28% reported current depression symptoms at borderline or case level, with 63% reporting felt stigma. While a maximum QOLIE-31-P score is 100, participants’ mean score was 66, with a wide range (25–99). In order of large to small magnitude: depression, low self-mastery, anxiety, felt stigma, a history of medical and psychiatric comorbidity, low self-reported medication adherence, and greater seizure frequency were associated with low QOLIE-31-P scores. Despite specialist care, UK people with epilepsy and persistent seizures experience low QoL. If QoL is the main outcome in epilepsy trials, developing and evaluating ways to reduce psychological and social disadvantage are likely to be of primary importance. Educational courses may not change QoL, but be one component supporting self-management for people with long-term conditions, like epilepsy