Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders' need which auditors must be responsible as well

A computational method for the identification of dengue, zika and chikungunya virus species and genotypes

In recent years, an increasing number of outbreaks of Dengue, Chikungunya and Zika viruses have been reported in Asia and the Americas. Monitoring virus genotype diversity is crucial to understand the emergence and spread of outbreaks, both aspects that are vital to develop effective prevention and treatment strategies. Hence, we developed an efficient method to classify virus sequences with respect to their species and sub-species (i.e. serotype and/or genotype). This tool provides an easy-to-use software implementation of this new method and was validated on a large dataset assessing the classification performance with respect to whole-genome sequences and partial-genome sequences.publishersversionpublishe

The complete genome sequence of Chromobacterium violaceum reveals remarkable and exploitable bacterial adaptability

Chromobacterium violaceum is one of millions of species of free-living microorganisms that populate the soil and water in the extant areas of tropical biodiversity around the world. Its complete genome sequence reveals (i) extensive alternative pathways for energy generation, (ii) ≈500 ORFs for transport-related proteins, (iii) complex and extensive systems for stress adaptation and motility, and (iv) wide-spread utilization of quorum sensing for control of inducible systems, all of which underpin the versatility and adaptability of the organism. The genome also contains extensive but incomplete arrays of ORFs coding for proteins associated with mammalian pathogenicity, possibly involved in the occasional but often fatal cases of human C. violaceum infection. There is, in addition, a series of previously unknown but important enzymes and secondary metabolites including paraquat-inducible proteins, drug and heavy-metal-resistance proteins, multiple chitinases, and proteins for the detoxification of xenobiotics that may have biotechnological applications

Performance of slow filtration used in treatment of DBO from domestic sewage

Devido à preocupação atual com a preservação das fontes de água potável para as futuras gerações, cada vez mais tem sido importante o estudo de novos processos e tecnologias para tratamento do esgoto gerado pela sociedade. Uma das tecnologias emergentes para tratamento é o sistema de filtração lenta. É um sistema de câmaras compartimentadas com material granular, constituído de areia e pedregulho. Esse trabalho monitorou um sistema de filtro lento desenvolvido no campus da UNICAMP. O sistema possui dois filtros com camadas de material suporte em que em um existe, ainda, uma camada adicional de carvão ativado. O estudo durou nove semanas com coletas semanais para análise da DBO proveniente do esgoto do local. Os estudos mostraram que o sistema teve uma eficiência de até 70% para remoção da DBO para o filtro com camada adicional de carvão ativado, enquanto o filtro convencional teve desempenho na faixa de 60% na remoção.Due to the current concern with the preservation of drinking water sources for future generations, it has been increasingly important to study new processes and technologies for treating the sewage generated by society. One of the emerging technologies for treatment is the slow filtration system. It is a system of chambers compartmentalized with granular material consisting of sand and gravel. This work monitored a slow filter system developed on the UNICAMP campus. The system has two filters with layers of support material in which there is still an additional layer of activated carbon. The study lasted nine weeks with weekly collections for the analysis of BOD from the local sewage. Studies have shown that the system had an efficiency of up to 70% for BOD removal for the filter with an additional layer of activated carbon, while the conventional filter performed in the range of 60% in removal.Peer Reviewe