PENGARUH PENGALAMAN KERJA, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN (Studi Empiris Pada KAP di Wilayah Surabaya Pusat dan Surabaya Timur)

Auditor merupakan suatu profesi yang kompleks, dimana profesi auditor diakui sebagai suatu keahlian bagi perusahaan dan ikatan profesinya. Auditor dituntut untuk bisa bersikap dan bertindak professional dalam segala tindakannya. Keprofesionalan auditor tidak bisa lepas dari kemampuannya melakukan pemeriksaan atau audit sesuai SPAP. Ada pendapat yang mengatakan bahwa independensi, pengetahuan, dan kompetensi adalah faktor-faktor yang mendasari tingkat kemampuan auditor dalam melakukan pemeriksaan. Kualitas hasil pemeriksaan merupakan ukuran pelaksanaan audit apakah telah dilaksanakan sesuai dengan Standar Auditing yang telah ditetapkan oleh Ikatan Akuntansi Indonesia, dalam hal ini Standar Auditing merupakan penentuan mutu (kualitas) kinerja serta seluruh tujuan yang harus dicapai dalam audit laporan keuangan. Kualitas audit ini penting karena dengan kualitas audit yang tinggi maka akan dihasilkan laporan keuangan yang dapat dipercaya sebagai dasar pengambilan keputusan. Selain itu adanya kekhawatiran akan merebaknya skandal keuangan, dapat mengikis kepercayaan public terhadap laporan keuangan auditan dan profesi akuntan public. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari pengalaman kerja, kompetensi dan independensi auditor terhadap kualitas hasil pemeriksaan. Sampel yang digunakan dalam penelitian ini 52 responden (auditor dan staff auditor yang bekerja pada KAP di Surabaya Pusat dan Timur minimal selama 3 (tiga) tahun), tetapi dari 52 kuesioner yang disebarkan ke responden tersebut, hanya 32 yang kembali. Sedangkan sumber data yang digunakan berasal dari jawaban kuesioner yang disebar pada 32 responden dan kuesioner tersebut terdiri dari 37 item pertanyaan yang dibagi menjadi 4 bagian. Data yang diperoleh dianalisis dengan menggunakan teknik analisis regresi linear berganda. Dari hasil analisis dapat disimpulkan bahwa hipotesis yang menyatakan diduga pengalaman kerja, kompetensi dan independensi auditor berpengaruh terhadap kualitas hasil pemeriksaan, teruji kebenarannya

Intercellular Communication in the Heart: Therapeutic Opportunities for Cardiac Ischemia

The maintenance of tissue, organ, and organism homeostasis relies on an intricate network of players and mechanisms that assist in the different forms of cell–cell communication. Myocardial infarction, following heart ischemia and reperfusion, is associated with profound changes in key processes of intercellular communication, involving gap junctions, extracellular vesicles, and tunneling nanotubes, some of which have been implicated in communication defects associated with cardiac injury, namely arrhythmogenesis and progression into heart failure. Therefore, intercellular communication players have emerged as attractive powerful therapeutic targets aimed at preserving a fine-tuned crosstalk between the different cardiac cells in order to prevent or repair some of harmful consequences of heart ischemia and reperfusion, re-establishing myocardial function

Direct and Inverse Variational Problems on Time Scales: A Survey

We deal with direct and inverse problems of the calculus of variations on arbitrary time scales. Firstly, using the Euler-Lagrange equation and the strengthened Legendre condition, we give a general form for a variational functional to attain a local minimum at a given point of the vector space. Furthermore, we provide a necessary condition for a dynamic integro-differential equation to be an Euler-Lagrange equation (Helmholtz's problem of the calculus of variations on time scales). New and interesting results for the discrete and quantum settings are obtained as particular cases. Finally, we consider very general problems of the calculus of variations given by the composition of a certain scalar function with delta and nabla integrals of a vector valued field.Comment: This is a preprint of a paper whose final and definite form will be published in the Springer Volume 'Modeling, Dynamics, Optimization and Bioeconomics II', Edited by A. A. Pinto and D. Zilberman (Eds.), Springer Proceedings in Mathematics & Statistics. Submitted 03/Sept/2014; Accepted, after a revision, 19/Jan/201

A neo-W chromosome in a tropical butterfly links colour pattern, male-killing, and speciation

PublishedJournal Article© 2016, Royal Society of London. All rights reserved.Sexually antagonistic selection can drive both the evolution of sex chromosomes and speciation itself. The tropical butterfly the African Queen, Danaus chrysippus, shows two such sexually antagonistic phenotypes, the first being sex-linked colour pattern, the second, susceptibility to a male-killing, maternally inherited mollicute, Spiroplasma ixodeti, which causes approximately 100% mortality in male eggs and first instar larvae. Importantly, this mortality is not affected by the infection status of the male parent and the horizontal transmission of Spiroplasma is unknown. In East Africa, male-killing of the Queen is prevalent in a narrow hybrid zone centred on Nairobi. This hybrid zone separates otherwise allopatric subspecies with different colour patterns. Here we show that a neo-W chromosome, a fusion between the W (female) chromosome and an autosome that controls both colour pattern and malekilling, links the two phenotypes thereby driving speciation across the hybrid zone. Studies of the population genetics of the neo-W around Nairobi showthat the interaction between colour pattern and male-killer susceptibility restricts gene flow between two subspecies of D. chrysippus. Our results demonstrate how a complex interplay between sex, colour pattern, malekilling, and a neo-W chromosome, has set up a genetic ‘sink’ that keeps the two subspecies apart. The association between the neo-W and male-killing thus provides a ‘smoking gun’ for an ongoing speciation process.Matt McClements (Blink Studios Ltd) designed the figures, Bernard Rono assisted with fieldwork, and Samuel Katoi provided specimens from Watamu. Fieldwork at Silole Sanctuary (Kitengela) was sanctioned by Nani Croze, Eric Krystall, John Keen, and Mark van Rampelberg. Simon Martin scrutinized the first draft of the manuscript and made valuable suggestions for its improvement. Spiroplasma screening was carried out at icipe. D.A.S.S. thanks the Linnean Society of London and the Outreach Fund of the Royal Entomological Society of London for funding. I.J.G., D.A.S.S., W.T., and K.S. are Research Affiliates of the National Museums of Kenya

Effectiveness of offloading interventions to heal foot ulcers in persons with diabetes: a systematic review

Background Offloading interventions are commonly used in clinical practice to heal foot ulcers. The aim of this updated systematic review is to investigate the effectiveness of offloading interventions to heal diabetic foot ulcers. Methods We updated our previous systematic review search of PubMed, EMBASE, and Cochrane databases to also include original studies published between July 29, 2014 and August 13, 2018 relating to four offloading intervention categories in populations with diabetic foot ulcers: (a) offloading devices, (b) footwear, (c) other offloading techniques, and (d) surgical offloading techniques. Outcomes included ulcer healing, plantar pressure, ambulatory activity, adherence, adverse events, patient‐reported measures, and cost‐effectiveness. Included controlled studies were assessed for methodological quality and had key data extracted into evidence and risk of bias tables. Included non‐controlled studies were summarised on a narrative basis. Results We identified 41 studies from our updated search for a total of 165 included studies. Six included studies were meta‐analyses, 26 randomised controlled trials (RCTs), 13 other controlled studies, and 120 non‐controlled studies. Five meta‐analyses and 12 RCTs provided high‐quality evidence for non‐removable knee‐high offloading devices being more effective than removable offloading devices and therapeutic footwear for healing plantar forefoot and midfoot ulcers. Total contact casts (TCCs) and non‐removable knee‐high walkers were shown to be equally effective. Moderate‐quality evidence exists for removable knee‐high and ankle‐high offloading devices being equally effective in healing, but knee‐high devices have a larger effect on reducing plantar pressure and ambulatory activity. Low‐quality evidence exists for the use of felted foam and surgical offloading to promote healing of plantar forefoot and midfoot ulcers. Very limited evidence exists for the efficacy of any offloading intervention for healing plantar heel ulcers, non‐plantar ulcers, and neuropathic ulcers with infection or ischemia. Conclusion Strong evidence supports the use of non‐removable knee‐high offloading devices (either TCC or non‐removable walker) as the first‐choice offloading intervention for healing plantar neuropathic forefoot and midfoot ulcers. Removable offloading devices, either knee‐high or ankle‐high, are preferred as second choice over other offloading interventions. The evidence bases to support any other offloading intervention is still weak and more high‐quality controlled studies are needed in these areas

Eta Carinae and the Luminous Blue Variables

We evaluate the place of Eta Carinae amongst the class of luminous blue variables (LBVs) and show that the LBV phenomenon is not restricted to extremely luminous objects like Eta Car, but extends luminosities as low as log(L/Lsun) = 5.4 - corresponding to initial masses ~25 Msun, and final masses as low as ~10-15 Msun. We present a census of S Doradus variability, and discuss basic LBV properties, their mass-loss behaviour, and whether at maximum light they form pseudo-photospheres. We argue that those objects that exhibit giant Eta Car-type eruptions are most likely related to the more common type of S Doradus variability. Alternative atmospheric models as well as sub-photospheric models for the instability are presented, but the true nature of the LBV phenomenon remains as yet elusive. We end with a discussion on the evolutionary status of LBVs - highlighting recent indications that some LBVs may be in a direct pre-supernova state, in contradiction to the standard paradigm for massive star evolution.Comment: 27 pages, 6 figures, Review Chapter in "Eta Carinae and the supernova imposters" (eds R. Humphreys and K. Davidson) new version submitted to Springe

Genome assembly of Danaus chrysippus and comparison with the Monarch Danaus plexippus

This is the final version. Available on open access from Oxford University Press via the DOI in this recordData availability: The assembly and annotation are available at the European Nucleotide Archive project accession: PRJEB47812. Additional data files are provided at https://doi.org/10.5281/zenodo.5731560: purged haplotigs, assembly before manual edits, details of manual edits made to the assembly, and repeat library and functional annotation files. Scripts for genome assembly are available at https://github.com/kumarsaurabh20/DChry2.1 (last accessed 5 October 2021) and scripts for the genome annotation and analysis of introns and exons at https://github.com/RishiDeKayne/Danaus_Dchry2.2_annotation (last accessed 5 October 2021).Milkweed butterflies in the genus Danaus are studied in a diverse range of research fields including the neurobiology of migration, biochemistry of plant detoxification, host-parasite interactions, evolution of sex chromosomes, and speciation. We have assembled a nearly chromosomal genome for Danaus chrysippus (known as the African Monarch, African Queen, and Plain Tiger) using long-read sequencing data. This species is of particular interest for the study of genome structural change and its consequences for evolution. Comparison with the genome of the North American Monarch Danaus plexippus reveals generally strong synteny but highlights 3 inversion differences. The 3 chromosomes involved were previously found to carry peaks of intraspecific differentiation in D. chrysippus in Africa, suggesting that these inversions may be polymorphic and associated with local adaptation. The D. chrysippus genome is over 40% larger than that of D. plexippus, and nearly all of the additional ∼100 Megabases of DNA comprises repeats. Future comparative genomic studies within this genus will shed light on the evolution of genome architecture.Royal SocietySwiss National Science FoundationEuropean Union Horizon 202

Genome assembly of Danaus chrysippus and comparison with the Monarch Danaus plexippus

This is the final version. Available on open access from Oxford University Press via the DOI in this recordData availability: The assembly and annotation are available at the European Nucleotide Archive project accession: PRJEB47812. Additional data files are provided at https://doi.org/10.5281/zenodo.5731560: purged haplotigs, assembly before manual edits, details of manual edits made to the assembly, and repeat library and functional annotation files. Scripts for genome assembly are available at https://github.com/kumarsaurabh20/DChry2.1 (last accessed 5 October 2021) and scripts for the genome annotation and analysis of introns and exons at https://github.com/RishiDeKayne/Danaus_Dchry2.2_annotation (last accessed 5 October 2021).Milkweed butterflies in the genus Danaus are studied in a diverse range of research fields including the neurobiology of migration, biochemistry of plant detoxification, host-parasite interactions, evolution of sex chromosomes, and speciation. We have assembled a nearly chromosomal genome for Danaus chrysippus (known as the African Monarch, African Queen, and Plain Tiger) using long-read sequencing data. This species is of particular interest for the study of genome structural change and its consequences for evolution. Comparison with the genome of the North American Monarch Danaus plexippus reveals generally strong synteny but highlights 3 inversion differences. The 3 chromosomes involved were previously found to carry peaks of intraspecific differentiation in D. chrysippus in Africa, suggesting that these inversions may be polymorphic and associated with local adaptation. The D. chrysippus genome is over 40% larger than that of D. plexippus, and nearly all of the additional ∼100 Megabases of DNA comprises repeats. Future comparative genomic studies within this genus will shed light on the evolution of genome architecture.Royal SocietySwiss National Science FoundationEuropean Union Horizon 202

Donor cell engineering with GSK3 inhibitor–loaded nanoparticles enhances engraftment after in utero transplantation

Host cell competition is a major barrier to engraftment after in utero hematopoietic cell transplantation (IUHCT). Here we describe a cell-engineering strategy using glycogen synthase kinase-3 (GSK3) inhibitor–loaded nanoparticles conjugated to the surface of donor hematopoietic cells to enhance their proliferation kinetics and ability to compete against their fetal host equivalents. With this approach, we achieved remarkable levels of stable, long-term hematopoietic engraftment for up to 24 weeks post-IUHCT. We also show that the salutary effects of the nanoparticle-released GSK3 inhibitor are specific to donor progenitor/stem cells and achieved by a pseudoautocrine mechanism. These results establish that IUHCT of hematopoietic cells decorated with GSK3 inhibitor–loaded nanoparticles can produce therapeutic levels of long-term engraftment and could therefore allow single-step prenatal treatment of congenital hematological disorders