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

Prediabetes management in the Middle East, Africa and Russia: Current status and call for action:

Most data on the burden of diabetes and prediabetes are from countries where local infrastructure can support reliable estimates of the burden of non-communicable diseases. Countries in the Middle ..

Tribological evaluation of solid lubricant enriched in modified Jatropha-Based Oil as Minimum Quantity Lubrication (MQL) oil for composite material

The use of lubricant during the machining process plays an important role to reduce friction and wear. Mineral-based oil is the most widely used lubricant that provided high-quality lubrication properties. However, mineral-based oil has poor biodegradability and causes long-term pollution to the environment and harmful to human. Implementation of environmental-friendly lubricant was encouraged to achieve sustainable manufacturing practices. The inherent biodegradability of vegetable-based oil with solid particle offers greater benefit to the environment and lubrication performance. The study aims to evaluate the influence of green solid particle (hexagonal boron nitride, hBN) enriched in the modified jatropha oil (MJO) through tribology testing using four-ball tribotestermachine. hBN particlewas added inMJOat various concentration ratio; 0.05wt% and 0.5wt%. TheMJOsamples were compared with the crude jatropha oil and commercial synthetic ester. The tribology testing was conducted according to ASTM D4712. The value of coefficient of friction, wear scar diameter, worn surface analysis and surface roughness were evaluated. The lowest concentration of hBN particles in MJO (MJO + 0.05 wt% hBN) has reduced the coefficient of friction with smaller wear scar diameter and better surface roughness quality. The worn surface analysis from the ball lubricate byMJO + 0.05 wt% hBN had light and shallow grooves. The study proved that MJO + 0.05 wt% hBN exhibits better lubrication ability and suitable as an alternative for the environmental-friendly lubricant especially for minimum quantity lubrication (MQL) oil

Spontaneous left main coronary artery dissection complicated by pseudoaneurysm formation in pregnancy: role of CT coronary angiography

We report a case of a 26-year-old female, who presented at 34 weeks of an uncomplicated pregnancy with an acute ST elevation anterior wall myocardial infarction. Cardiac catheterization suggested a left main coronary artery dissection with pseudoaneurysm formation. The patient's course was complicated by congestive heart failure. She was initially managed conservatively by a multidisciplinary team including heart failure specialists, obstetricians, and cardiovascular surgeons. 4 days after admission, her LMC was imaged by dual-source 64 slice Cardiac computed tomography, coronary dissection was identified extending to the lumen, and the presence of pseudoaneurysm was confirmed. She underwent subsequently a staged procedure, which included placement of an intra-aortic balloon pump, cesarean section, and coronary artery bypass grafting. This case illustrates the utility of coronary artery CT imaging to assess the complexity and stability of coronary artery dissections, thereby helping to determine the need for, and timing of revascularization procedures

Novel Nanohybrids of Silver Particles on Clay Platelets for Inhibiting Silver-Resistant Bacteria

We develop a novel nanohybrid showing a strong antibacterial activity on all of the tested pathogens, including methicillin-resistant Staphylococcus auerus and silver-resistant E. coli. The nanohybrid consists of silver nanoparticles (AgNPs) supported on 1 nm-thick silicate platelets (NSPs). The AgNP/NSP nanohybrid enables to encapsulate bacteria and triggers death signals from the cell membrane. The geographic shape of the NSPs concentrates AgNPs but impedes their penetration into attached cells, mitigating the detrimental effect of silver ion deposition in applied tissues. Moreover, the tightly tethered AgNPs on NSP surface achieve a stronger biocidal effect than silver nitrate, but bypassing Ag+ mechanism, on silver-resistant bacteria. This nanohybrid presents an effective and safe antimicrobial agent in a new perspective

Location and Level of Etk Expression in Neurons Are Associated with Varied Severity of Traumatic Brain Injury

Much recent research effort in traumatic brain injury (TBI) has been devoted to the discovery of a reliable biomarker correlating with severity of injury. Currently, no consensus has been reached regarding a representative marker for traumatic brain injury. In this study, we explored the potential of epithelial/endothelial tyrosine kinase (Etk) as a novel marker for TBI.TBI was induced in Sprague Dawley (SD) rats by controlled cortical impact. Brain tissue samples were analyzed by Western blot, Q-PCR, and immunofluorescence staining using various markers including glial fibrillary acidic protein, and epithelial/endothelial tyrosine kinase (Etk). Results show increased Etk expression with increased number and severity of impacts. Expression increased 2.36 to 7-fold relative to trauma severity. Significant upregulation of Etk appeared at 1 hour after injury. The expression level of Etk was inversely correlated with distance from injury site. Etk and trauma/inflammation related markers increased post-TBI, while other tyrosine kinases did not.The observed correlation between Etk level and the number of impacts, the severity of impact, and the time course after impact, as well as its inverse correlation with distance away from injury site, support the potential of Etk as a possible indicator of trauma severity

Surviving Mousepox Infection Requires the Complement System

Poxviruses subvert the host immune response by producing immunomodulatory proteins, including a complement regulatory protein. Ectromelia virus provides a mouse model for smallpox where the virus and the host's immune response have co-evolved. Using this model, our study investigated the role of the complement system during a poxvirus infection. By multiple inoculation routes, ectromelia virus caused increased mortality by 7 to 10 days post-infection in C57BL/6 mice that lack C3, the central component of the complement cascade. In C3−/− mice, ectromelia virus disseminated earlier to target organs and generated higher peak titers compared to the congenic controls. Also, increased hepatic inflammation and necrosis correlated with these higher tissue titers and likely contributed to the morbidity in the C3−/− mice. In vitro, the complement system in naïve C57BL/6 mouse sera neutralized ectromelia virus, primarily through the recognition of the virion by natural antibody and activation of the classical and alternative pathways. Sera deficient in classical or alternative pathway components or antibody had reduced ability to neutralize viral particles, which likely contributed to increased viral dissemination and disease severity in vivo. The increased mortality of C4−/− or Factor B−/− mice also indicates that these two pathways of complement activation are required for survival. In summary, the complement system acts in the first few minutes, hours, and days to control this poxviral infection until the adaptive immune response can react, and loss of this system results in lethal infection

Pan-cancer analysis of whole genomes

Cancer is driven by genetic change, and the advent of massively parallel sequencing has enabled systematic documentation of this variation at the whole-genome scale(1-3). Here we report the integrative analysis of 2,658 whole-cancer genomes and their matching normal tissues across 38 tumour types from the Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium of the International Cancer Genome Consortium (ICGC) and The Cancer Genome Atlas (TCGA). We describe the generation of the PCAWG resource, facilitated by international data sharing using compute clouds. On average, cancer genomes contained 4-5 driver mutations when combining coding and non-coding genomic elements; however, in around 5% of cases no drivers were identified, suggesting that cancer driver discovery is not yet complete. Chromothripsis, in which many clustered structural variants arise in a single catastrophic event, is frequently an early event in tumour evolution; in acral melanoma, for example, these events precede most somatic point mutations and affect several cancer-associated genes simultaneously. Cancers with abnormal telomere maintenance often originate from tissues with low replicative activity and show several mechanisms of preventing telomere attrition to critical levels. Common and rare germline variants affect patterns of somatic mutation, including point mutations, structural variants and somatic retrotransposition. A collection of papers from the PCAWG Consortium describes non-coding mutations that drive cancer beyond those in the TERT promoter(4); identifies new signatures of mutational processes that cause base substitutions, small insertions and deletions and structural variation(5,6); analyses timings and patterns of tumour evolution(7); describes the diverse transcriptional consequences of somatic mutation on splicing, expression levels, fusion genes and promoter activity(8,9); and evaluates a range of more-specialized features of cancer genomes(8,10-18).Peer reviewe

Pengaruh Leverage Dan Time Interest Earned Terhadap Profitabilitas (Studi Pada Bumn Sub-Sektor Konstruksi Yang Terdaftar Di Bei Tahun 2014-2020 Yang Akan Menerima Dana Sovereign Wealth Funds/Swf)

Penelitian ini menguji pengaruh Leverage yang diproyeksikan dengan Degree of Financial Leverage (DFL) dan Degree of Operating Leverage (DOL), dan Times Interest Earned yang diproyeksikan dengan Times Interest Earned Ratio (TIER) terhadap Profitabilitas perusahaan yang diproyeksikan dengan Return on Equity (ROE). Tujuan dari penelitian ini yaitu menguji pengaruh sistem pendanaan Debt Financing terhadap Profitabilitas, serta perlunya solusi merubah sistem pendanaan menjadi Equity Financing, dengan dana Sovereign Wealth Funds (SWF). Penelitian ini menggunakan Teori Agensi dan Analisis EBIT-EPS. Populasi dalam penelitian ini merupakan BUMN Kontruksi yang telah terdaftar di BEI Tahun 2014-2020. Pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 35 sampel. Analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa Leverage yang diproyeksikan dengan Degree of Financial Leverage (DFL) dan Degree of Operating Leverage (DOL) tidak berpengaruh terhadap Profitabilitas, artinya semakin tinggi utang tidak dapat memberikan dampak pada Profitabilitas perusahaan. Sedangkan Times Interest Earned Ratio (TIER) memiliki pengaruh positif terhadap Profitabilitas, artinya kenaikan Times Interest Earned masih dapat meningkatkan Profitabilitas

Pengaruh Penerapan Asean Corporate Governance Scorecard Terhadap Profitabilitas Perusahaan Terbuka Indonesia Tahun 2021

Penelitian ini bertujuan untuk mengetahui bukti empiris dari pengaruh penerapan Asean Corporate Governance Scorecard terhadap profitabilitas perusahaan. Variabel independen yang digunakan yakni Rights of Shareholders, Equitable Treatment of Shareholders, Role of Shareholders, Disclosure and Transparancy, dan Responbilites of the Board. Pengukuran ACGS didasarkan pada metode pengukuran yang digunakan oleh ACMF (Asean Capital Market Forum). Data yang digunakan bersumber pada laporan ACGS dan laporan tahunan 2021 yang dipublikasikan oleh perusahaan. Populasi dalam penelitian ini merupakan perusahaan terbuka Indonesia yang menerapkan tata kelola perusahaan ACGS. Metode pengambilan sample menggunakn purposive sampling dengan hasil sample yang digunakan dalam penelitian ini 30 perusahaan. Analisis data dilakukan dengan menggunakan metode regresi berganda. Hasil dari penelitian ini menyatakan bagwa right of shareholder berpengaruh positif dikarenakan perusahaan mampu melindungi hak pemegang saham dalam berpartisipasi secara efektif pada rapat umum pemegang saham serta memberikan hak berupa pembayaran dividen secara adil dan tepat waktu. Selanjutnya equitable treatment of shareholders, role of shareholders, disclosure and transparancy, dan responbilites of the board tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan dikarenakan terdapat kemungkinan bahwa terdapat faktor lain yang mempengaruhi proftabilitas perusahaan. Peran pemangku kepentingan yang belum maksimal, keterbukaan infromasi yang kurang memadai serta pengawasan kode etik terhadap dewan direksi dan komisaris pada perusahaan terbuka di Indonesia tidak memiliki pengaruh langsung terhadap profitabilitas