Faktor yang Mempengaruhi Sikap Skeptisme Profesional Seorang Auditor pada Kantor Akuntan Publik di Sumatera

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi sikap,skeptisisme professional seorang auditor pada Kantor Akuntan Publik di Sumatra.Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor AkuntanPublik (KAP) dan terdaftar pada Direktori Akuntan Publik Indonesia (IAPI) 2009 diwilayah Sumatera dan seluruh populasi dijadikan sampel. Data yang terkumpuldianalisa dengan menggunakan regresi berganda (multiple regression) denganbantuan SPSS 15.00. Hasil analisa menunjukkan bahwa pengalaman, kesadaranetis, situasi audit serta profesionalisme berpengaruh signifikan terhadap skeptisisme22professional auditor. Dari pengujian koefisien determinasi (R ) diperoleh hasil Rsebesar 0.737 (73.70%). Berarti bahwa 73.70% skeptisisme professional auditordipengaruhi oleh pengalaman, kesadaran etis, situasi audit serta profesionalismedan masih ada 26.30% variabel lain yang mempengaruhi skeptisisme professionalauditor

Fibrinolysis protease receptors promote activation of astrocytes to express pro-inflammatory cytokines.

BACKGROUND:Astrocytes contribute to the crosstalk that generates chronic neuro-inflammation in neurological diseases; however, compared with microglia, astrocytes respond to a more limited continuum of innate immune system stimulants. Recent studies suggest that the fibrinolysis system may regulate inflammation. The goal of this study was to test whether fibrinolysis system components activate astrocytes and if so, elucidate the responsible biochemical pathway. METHODS:Primary cultures of astrocytes and microglia were prepared from neonatal mouse brains. The ability of purified fibrinolysis system proteins to elicit a pro-inflammatory response was determined by measuring expression of the mRNAs encoding tumor necrosis factor-α (TNF-α), interleukin-1β (IL-1β), and chemokine (C-C motif) ligand 2 (CCL2). IκBα phosphorylation also was measured. Plasminogen activation in association with cells was detected by chromogenic substrate hydrolysis. The activity of specific receptors was tested using neutralizing antibodies and reagents. RESULTS:Astrocytes expressed pro-inflammatory cytokines when treated with plasminogen but not when treated with agonists for Toll-like Receptor-4 (TLR4), TLR2, or TLR9. Microglia also expressed pro-inflammatory cytokines in response to plasminogen; however, in these cells, the response was observed only when tissue-type plasminogen activator (tPA) was added to activate plasminogen. In astrocytes, endogenously produced urokinase-type plasminogen activator (uPA) converted plasminogen into plasmin in the absence of tPA. Plasminogen activation was dependent on the plasminogen receptor, α-enolase, and the uPA receptor, uPAR. Although uPAR is capable of directly activating cell-signaling, the receptor responsible for cytokine expression and IκBα phosphorylation response to plasmin was Protease-activated Receptor-1 (PAR-1). The pathway, by which plasminogen induced astrocyte activation, was blocked by inhibiting any one of the three receptors implicated in this pathway with reagents such as εACA, α-enolase-specific antibody, uPAR-specific antibody, the uPA amino terminal fragment, or a pharmacologic PAR-1 inhibitor. CONCLUSIONS:Plasminogen may activate astrocytes for pro-inflammatory cytokine expression through the concerted action of at least three distinct fibrinolysis protease receptors. The pathway is dependent on uPA to activate plasminogen, which is expressed endogenously by astrocytes in culture but also may be provided by other cells in the astrocytic cell microenvironment in the CNS

Common fixed points of g-quasicontractions and related mappings in 0-complete partial metric spaces

Common fixed point results are obtained in 0-complete partial metric spaces under various contractive conditions, including g-quasicontractions and mappings with a contractive iterate. In this way, several results obtained recently are generalized. Examples are provided when these results can be applied and neither corresponding metric results nor the results with the standard completeness assumption of the underlying partial metric space can

Liquid crystal phase and waterlike anomalies in a core-softened shoulder-dumbbells system

Using molecular dynamics we investigate the thermodynamics, dynamics and structure of 250 diatomic molecules interacting by a core-softened potential. This system exhibits thermodynamics, dynamics and structural anomalies: a maximum in density-temperature plane at constante pressure and maximum and minimum points in the diffusivity and translational order parameter against density at constant temperature. Starting with very dense systems and decreasing density the mobility at low temperatures first increases, reach a maximum, then decreases, reach a minimum and finally increases. In the pressure-temperature phase diagram the line of maximum translational order parameter is located outside the line of diffusivity extrema that is enclosing the temperature of maximum density line. We compare our results with the monomeric system showing that the anisotropy due to the dumbbell leads to a much larger solid phase and to the appearance of a liquid crystal phase. the double ranged thermodynamic and dynamic anomalies.Comment: 14 pages, 5 figure

Dental surgery in patients on oral anticoagulation therapy

Em razão do crescimento do número de indivíduos submetidos à terapêutica anticoagulante também nos consultórios odontológicos, realizamos um levantamento retrospectivo de prontuários de pacientes anticoagulados com derivados cumarínicos e uma revisão sobre os protocolos de atendimento, a fim de procurar estabelecer diretrizes para um tratamento cirúrgico-odontológico adequado e seguro. A avaliação do paciente com relação ao seu nível de anticoagulação através do Índice Normatizado Internacional (INR) ou Tempo de Protrombina (TP) e a classificação da amplitude do trauma cirúrgico são fatores importantes a serem avaliados antes do procedimento cirúrgico. Nosso levantamento mostrou que, em 47 cirurgias, sem alteração da medicação sistêmica, apenas um caso apresentou hemorragia pós-operatória, controlada por manobras de hemostasia local. Desse modo, observamos que, dentre os vários protocolos propostos na literatura, a manutenção da terapia anticoagulante, com a utilização de hemostáticos locais se necessário, parece o mais adequado à maioria dos casos cirúrgicos ambulatoriais.In the daily medical practice there has been an increase in the use of anticoagulant drugs; as a consequence, dental offices are receiving more individuals under this therapy. Nowadays dental surgeons need a broader knowledge of hemostasis and associated therapies in order to offer the best possible assistance. This article presents a retrospective study based on the clinical records of anticoagulated patients using dicoumarin who underwent dental surgical procedures. Twenty-six patients were submitted to forty-seven minor dental surgical procedures without any change to their doses of anticoagulants. Laboratorial evaluations of PT (pro-thrombin time) based on the INR (International Normalized Ratio) were performed for all patients. The results showed that only one patient reported postoperative bleeding which was controlled by local compression. Based on the results of this study and a brief review of publications, the authors suggest that the most adequate conduct for most patients is to maintain anticoagulation therapy and the complementary use of local hemostasis when necessary

Remarks on the tight-binding model of graphene

We address a simple but fundamental issue arising in the study of graphene, as well as of other systems that have a crystalline structure with more than one atom per unit cell. For these systems, the choice of the tight-binding basis is not unique. For monolayer graphene two bases are widely used in the literature. While the expectation values of operators describing physical quantities should be independent of basis, the form of the operators may depend on the basis, especially in the presence of disorder or of an applied magnetic field. Using the inappropriate form of certain operators may lead to erroneous physical predictions. We discuss the two bases used to describe monolayer graphene, as well as the form of the most commonly used operators in the two bases. We repeat our analysis for the case of bilayer graphene.Comment: 15 pages, 4 figure