Penggunaan Expert Systems Pada Auditing

Profesi akuntansi rnerupokon saial-i sate komponen dunks usaha yang cukup rnernpunyai peronnrr panting. Peranarrnyo antara lain adalah sebagai penyedia informasi ant uk pengamhitan keputtaort &liar satu profess akuntansi yang cukup penting adatah profesi akuntan pubtik yang banyok berkecirnpung datarn pemeriksaan akuntan (auditing). Para okuntan, khususnya akunian ribtik. hams selatu mengikutt perubnhan-perubahon don kernajuan-kerncrjuan 1c.knolagi yang terfadi pada proses penyediaan inforrnast. Kernniluan teknoiogi komputer scat tni sudah tidak diragukan Jag\u27 bonyok merribaur manfaat. Kernajoan inJ seringkoif selalu ingin dinianfaatkan ranpa mempertimbongkan ketehihan don kekurcrngan dart pernanfaatan dart kemajuarr teknalogi tersebut. Expert Systems sebagat safe pada kernajuan teknotogi komp.,\u27 ter tetah merarnbah ke protest perneriksaan akuritan. Agar tidak begitu sal(\u27 terfebak pada kernaluan teknologi tersebut kelebihart clan kekurangan expert systems perlu diketahui dan ditelaa

The child as held in the mind of the mother: The influence of prenatal maternal representations on parenting behaviors

Using a longitudinal design, this study examined the relationship of a mother’s prenatal representation of her child and her parenting behavior with that child at one-year-of-age in a sample of women who were either exposed or not exposed to intimate partner violence (IPV) (n = 164; mean child age = 1.1 years, sd = .11 years; 52% male). Controlling for prenatal IPV, a MANCOVA analysis revealed that prenatal representational typology was significantly related to parenting behavior one year post-partum. Mothers whose representations were affectively deactivated (disengaged) were more behaviorally controlling with their children. Mothers whose representations were affectively overactivated (distorted) were more hostile with their children. Mothers with balanced representations demonstrated more positive parenting. Exposure to IPV did not moderate this relationship. There was no direct association between pre-natal or post-natal IPV and parenting behavior. These findings suggest that prenatal representations influence postnatal parenting behavior in significant and theoretically consistent ways and that this relationship functions similarly for both abused and non-abused women. Results add to the growing literature that internal representations serve to guide behavior throughout development and suggest that maternal working models may be one important link in the intergenerational transmission of attachment relationships

ISKUSTVA U ODREĐIVANJU ROKOVA PRIMJENE FUNGICIDA U ZAŠTITI LISTA OZIME PŠENICE U REPUBLICI HRVATSKOJ OD 2014. DO 2018. GODINE

Na razvoj bolesti lista u ozimoj pšenici utječe mnogo čimbenika, prije svega količina i raspored oborina tijekom vegetacije, temperatura, vrijeme sjetve i sortna osjetljivost te infektivni potencijal uzročnika bolesti. Svi navedeni čimbenici bili su ispunjeni 2014. godine, koju još uvijek pamtimo upravo po pojavi žute hrđe (Puccinia striiformis) u pšenici. Tvrtka Bayer d.o.o. je tada u suradnji s tvrtkom Agrobiotest d.o.o. pokrenula projekt praćenja razvoja bolesti lista na pšenici s ciljem utvrđivanja njihovog utjecaja na prinos u odnosu na vrijeme primjene fungicidnih sredstava za zaštitu bilja. Tijekom petogodišnjeg istraživanja provedeno je ukupno 23 pokusa učinkovitosti fungicidnih sredstava za zaštitu pšenice ovisno o vremenu i broju primjena. Pokusi su provedeni na lokacijama gdje se tradicionalno uzgaja pšenica. U radu je izdvojeno 6 pokusa koji najbolje prikazuju jačinu pritiska bolesti na pojedinim lokacijama i koliko je pojedini tretman zaštite pridonio očuvanju prinosa. Pokusi su postavljeni su slučajnim bloknim rasporedom u četiri ponavljanja. Ocjena intenziteta bolesti obavljena je prema EPPO standardu PP 1/26(4). U svim pokusima vagan je prinos. Statistička obrada podataka (ANOVA) provedena je u ARM programu, a rezultati su rangirani po Student Newman Keuls (SNK) metodi. Glavne bolesti lista pšenice zabilježene tijekom istraživanja bile su: žuta hrđa (Puccinia striiformis), smeđa pjegavost lista (Septoria tritici), smeđa hrđa (Puccinia recondita) i mrežasta pjegavost (Pyrenophora tritici repentis). U istraživanom vremenskom razdoblju, od 2014. godine do 2018. godine, nisu se ponovili isti uvjeti zaraze zbog čega je pritisak bolesti bio različit što je zahtijevalo prilagođavanje programa zaštite fungicidima. Smeđa pjegavost pljevica i žuta hrđa redovito su prisutne bolesti te je fungicidnu zaštitu potrebno je prilagoditi ovim bolestima. Istraživanje je potvrdilo važnost i specifičnosti svakog roka zaštite pšenice tj. T1 – T2 – T3 ovisno o lokaciji i pojavi bolesti odnosno uvjetima za razvoj bolesti. Jake zaraze žutom hrđom su 2014. godine utvrđene već u ožujku dok se u narednim godinama istraživanja javljala kasnije. Za suzbijanje smeđe hrđe (Puccinia recondita) ključan je T3 tretman jer se javlja kasnije tijekom vegetacije

Mengenal Sistem Produksi JIT dan Pengaruhnya pada Sistem Akuntansi Biaya

Kata kunci: sistem produksi JIT (Just in Time

PENGGUNAAN EXPERT SYSTEMS PADA AUDITING

Profesi akuntansi merupakan salah satu komponen dunia usaha yangcukup mempunyai peranan penting. Peranannya antara lain adalah sebagaipenyedia informasi untuk pengambilan keputusan. Salah satu profesi akuntansiyang cukup penting adalah profesi akuntan publik yang banyak berkecimpungdalam pemeriksaan akuntan (auditing). Para akuntan, khususnya akuntan publik,harus selalu mengikuti perubahan-perubahan dan kemajuan-kemajuan teknologiyang terjadi pada proses penyediaan informasi. Kemajuan teknologi komputer saat ini sudah tidak diragukan lagi banyak membawa manfaat. Kemajuan ini seringkali selalu ingin dimanfaatkan tanpa mempertimbangkan kelebihan dan kekurangan dari pemanfaatan dari kemajuanteknologi tersebut. Expert Systems sebagai satu produk kemajuan teknologikomputer telah merambah ke profesi pemeriksaan akuntan. Agar tidak begitu sajaterjebak pada kemajuan teknologi tersebut kelebihan dan kekurangan expertsystems perlu diketahui dan ditelaah

Frailty Syndrome and Main Geriatric Syndromes in Surgical Clinical Picture

The paper represents an original research dedicated to one of the topical issues of the modern geriatrics - frailty syndrome. The rate of the syndrome incidence among the patient of the elderly and old age of the surgical profile has been specified; the increase in prevalence and degree of the frailty syndrome severity in the patients after surgical treatment has been confirme

Stereochemistry of heterocycles - XX. Synthesis, properties, and some questions of stereo-chemistry of 2,2,5-substituted 1,3-dioxanes

Some 2,5-dialkyl-2-methyl-1,3-dioxanes and 5-alkyl-2-methyl-2-phenyl-1,3-dioxanes have been synthesized. All the compounds studied consist of epimeric mixtures of geometric isomers the equilibrium in the course of the formation of which is shifted in the direction of the isomers with the diequatorial position of the largest substituents. The predominant conformation of the molecules of both isomers is the chair conformation. The cis isomers of the substances investigated consist of mixtures of conformers. © 1975 Plenum Publishing Corporation

Stereochemistry of heterocycles - XXXIX. Stereochemistry of 2-methyl-5-alkyl-5-phenoxy-1.3-dioxanes

2-Methyl-and 2,5-dialkyl-5-phenoxy-1,3-dioxanes were synthesized and separated into their geometrical isomers by precision rectification. The configuration and conformations of these isomers were determined by PMR spectroscopy. It is shown that the low-boiling trans isomers exist primarily in the chair conformation with an equatorial phenoxy group, whereas the high-boiling cis isomers exist primarily in the chair conformation with an axial phenoxy group. © 1976 Plenum Publishing Corporation

The Roman exoplanet Imaging data challenge: a major community engagement effort

Organized by the Turnbull Science Investigation Team (SIT), the 2019-2020 Roman Exoplanet Imaging Data Challenge (EIDC) launched in mid October 2019 and ran for eight months. This data challenge was a unique opportunity for exoplanet scientists of all backgrounds and experience levels to get acquainted with realistic Roman CGI (coronagraphic) simulated data with a new contrast regimes at 10-8 to 10-9 enabling to unveil planets down to the Neptune-mass in reflected light. Participating teams had to recover the astrometry of an exoplanetary system combining precursor radial velocity data (also simulated across 15 years) with two to six coronagraphic imaging epochs (HLC and Star Shade). They had to perform accurate orbital fitting and determine the mass of any planet hidden in the data. It involved PSF subtraction techniques, post-processing and other astrophysics hurdles to overcome such as contamination sources (stellar, extragalactic and exozodiacal light). We organized four tutorial "hack-a-thon" events to get as many people on-board. The EIDC proved to be an excellent way to engage with the intricacies of the first mission to perform wavefront control in space, as a pathfinder to future flagship missions. It also generated a lot of positive interactions between open source package owners and a whole new set of young exoplanet scientists running them. As a community we are a few steps closer to being ready to analyze real CGI data