Pengaruh Kompetensi, Tingkat Pendidikan Auditor dan TIME Budget Pressure terhadap Kualitas Hasil Audit

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor's level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model

Exploring AAC graphic symbol choices: a preliminary study

Purpose: Graphic symbols have been used widely in the field of augmentative and alternative communication (AAC). The advancement of technology in recent years has stimulated their development even further, thereby providing speech-language pathologists (SLPs) a wide range of options to choose for the individuals they support. However, existing literature on graphic symbols is scant and clinicians must base their decisions almost solely on clinical judgment. This paper aims to investigate the factors SLPs consider when choosing corpuses of graphic symbols for their clients. Design/methodology/approach: An online survey was used that allowed multiple-choice responses. Data were analyzed and presented primarily as percentages. Findings: Most respondents used graphic symbols with people having developmental disorders, and the corpuses of symbols they drew upon were based predominantly on availability, characteristics of the individual’s impairment or disability and intelligibility to the user and his or her communication partners. Existing policies related to graphic symbols also influence clinicians’ choices. SLPs search for support mainly from professional associations and training providers. In terms of use with technology, ready-made symbol packages for clinicians to use were found to be attractive. Practical implications: Professional associations and institutions that focus on AAC need to provide adequate support to clinicians with a foundation based on evidence-based practice. Originality/value: To the best of the authors’ knowledge, this is the first research that focuses on current practices concerning the factors SLPs take into consideration when choosing the optimum graphic symbol corpus(es) for their clients

Opinion: revisiting the means to select and transmit of the AAC model

Purpose: This paper, a theoretical article, aims to revisit the augmentative and alternative communication (AAC) communication model and its transmission processes and interface as proposed by Lloyd, Quist and Windsor in 1990. More specifically, the focus of this paper is on the classifications of the SELECT (i.e. the means to select symbols) and TRANS (i.e. the means to transmit messages) components of the AAC transmission processes and interface. Design/methodology/approach: The field of AAC is evolving at a rapid rate. As the field continues to evolve in terms of its clinical, social, research and theoretical underpinnings, it is incumbent upon academics and practitioners in AAC to be cognizant of terminological and theoretical changes that may be needed to keep pace with the evolution of the field. Findings: The authors welcome feedback from academics and clinicians with the hope that a more thorough discussion will lead stakeholders to more accurate and descriptive terminology related to the means to select and transmit components of the AAC model transmission processes. Originality/value: The goal of this article was to suggest that the aided versus unaided classification continue to be used to classify the means to select but a new taxonomy be adopted for the means to transmit, thereby eliminating the use of the terms high and low technology. Terminology developed to describe TRANS should be unambiguous, include both expressive and receptive communication and be clinically relevant. In the opinion of the authors, the proposed taxonomy meets all three of these criteria

Opinion: revisiting the means to select and transmit of the AAC model

Purpose: This paper, a theoretical article, aims to revisit the augmentative and alternative communication (AAC) communication model and its transmission processes and interface as proposed by Lloyd, Quist and Windsor in 1990. More specifically, the focus of this paper is on the classifications of the SELECT (i.e. the means to select symbols) and TRANS (i.e. the means to transmit messages) components of the AAC transmission processes and interface. Design/methodology/approach: The field of AAC is evolving at a rapid rate. As the field continues to evolve in terms of its clinical, social, research and theoretical underpinnings, it is incumbent upon academics and practitioners in AAC to be cognizant of terminological and theoretical changes that may be needed to keep pace with the evolution of the field. Findings: The authors welcome feedback from academics and clinicians with the hope that a more thorough discussion will lead stakeholders to more accurate and descriptive terminology related to the means to select and transmit components of the AAC model transmission processes. Originality/value: The goal of this article was to suggest that the aided versus unaided classification continue to be used to classify the means to select but a new taxonomy be adopted for the means to transmit, thereby eliminating the use of the terms high and low technology. Terminology developed to describe TRANS should be unambiguous, include both expressive and receptive communication and be clinically relevant. In the opinion of the authors, the proposed taxonomy meets all three of these criteria

Introduction of a new AAC symbol classification system: the multidimensional quaternary symbol continuum (MQSC)

Purpose: When the augmentative and alternative communication (ACC) model (Lloyd et al., 1990) was proposed, these components of symbols were not considered, nor were they contemplated when superordinate (Lloyd and Fuller, 1986) and subordinate levels (Fuller et al., 1992) of AAC symbol taxonomy were developed. The purpose of this paper is to revisit the ACC model and propose a new symbol classification system called multidimensional quaternary symbol continuum (MQSC) Design/methodology/approach: The field of AAC is evolving at a rapid rate in terms of its clinical, social, research and theoretical underpinnings. Advances in assessment and intervention methods, technology and social issues are all responsible to some degree for the significant changes that have occurred in the field of AAC over the last 30 years. For example, the number of aided symbol collections has increased almost exponentially over the past couple of decades. The proliferation of such a large variety of symbol collections represents a wide range of design attributes, physical attributes and linguistic characteristics for aided symbols and design attributes and linguistic characteristics for unaided symbols. Findings: Therefore, it may be time to revisit the AAC model and more specifically, one of its transmission processes referred to as the means to represent. Originality/value: The focus of this theoretical paper then, is on the current classification of symbols, issues with respect to the current classification of symbols in terms of ambiguity of terminology and the evolution of symbols, and a proposal for a new means of classifying the means to represent. Peer review: The peer review history for this article is available at: https://publons.com/publon10.1108/JET-04-2021-0024

Long COVID? Fatal case report of ischemic stroke and pulmonary embolism post COVID-19 infection

Coronavirus disease 19 (COVID-19) may lead to post-COVID syndrome a few weeks to months after the infection with various symptoms. Post-COVID thromboembolic syndrome may be a result of coagulopathy that occurs in both the arterial and venous circulation. Apart from direct cellular infection, post-COVID syndrome may occur due to immune system dysregulation, endothelial injury, and hypercoagulability, leading to thrombosis. We present a 32-year-old man who was diagnosed with mild symptoms of COVID-19 infection 4 months before an acute ischemic stroke and an asymptomatic pulmonary embolism. A COVID-19 antigen test was negative. An analysis of prothrombotic factors was negative. He could not receive any therapeutic intervention before his demise. The extent of COVID-19 infection after the onset of symptoms is a mystery and poses a fatal concern due to the increasing number of complications. The long-term complications after COVID-19 infection are still not understood. Clinicians need to be aware of any signs and symptoms that may arise months after COVID-19 infection and its possible causal relationship