ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion

ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion

Reversible change in electrical and optical properties in epitaxially grown Al-doped ZnO thin films

Aluminum-doped ZnO (AZO) films were epitaxially grown on sapphire (0001) substrates using pulsed laser deposition. As-deposited AZO films had a low resistivity of 8.01× 10-4 Ω cm. However, after annealing at 450 °C in air, the electrical resistivity of the AZO films increased to 1.97× 10-1 Ω cm because of a decrease in the carrier concentration. Subsequent annealing of the air-annealed AZO films in H2 recovered the electrical conductivity of the AZO films. In addition, the conductivity change was reversible upon repeated air and H2 annealing. A photoluminescence study showed that oxygen interstitial (Oi′) is a critical material parameter allowing for the reversible control of the electrical conducting properties of AZO films. © 2008 American Institute of Physics

Concomitant ipsilateral intracapsular and extracapsular femoral neck fracture: a case report

<p>Abstract</p> <p>Introduction</p> <p>Intracapsular and extracapsular hip fractures are common amongst elderly patients but simultaneous intracapsular and extracapsular hip fractures are rare.</p> <p>Case presentation</p> <p>We present the case of an elderly woman who sustained simultaneous intracapsular and extracapsular hip fractures and describe the complications which ensued following fixation.</p> <p>Conclusion</p> <p>Concomitant ipsilateral intracapsular and extracapsular femoral neck fracture is an uncommon injury pattern. It occurs most commonly in osteoporotic patients with low energy falls. Close examination of radiographs must be made to ensure that more subtle fractures are not overlooked and the injury managed appropriately. If doubt exists on initial radiographs further imaging should be considered.</p

On the exponential transform of lemniscates

It is known that the exponential transform of a quadrature domain is a rational function for which the denominator has a certain separable form. In the present paper we show that the exponential transform of lemniscate domains in general are not rational functions, of any form. Several examples are given to illustrate the general picture. The main tool used is that of polynomial and meromorphic resultants.Comment: 19 pages, to appear in the Julius Borcea Memorial Volume, (eds. Petter Branden, Mikael Passare and Mihai Putinar), Trends in Mathematics, Birkhauser Verla

The Interpersonal Style and Complementarity Between Crisis Negotiators and Forensic Inpatients

Previous negotiation research has explored the interaction and communication between crisis negotiators and perpetrators. A crisis negotiator attempts to resolve a critical incident through negotiation with an individual, or group of persons in crisis. The purpose of this study was to establish the interpersonal style of crisis negotiators and complementarity of the interpersonal interaction between them and forensic inpatients. Crisis negotiators, clinical workers and students (n = 90) used the Check List of Interpersonal Transactions-Revised (CLOIT-R) to identify interpersonal style, along with eight vignettes detailing interpersonal styles. Crisis negotiators were most likely to have a friendly interpersonal style compared to the other non-trained groups. Complementarity theory was not exclusively supported as submissive individuals did not show optimistic judgments in working with dominant forensic inpatients and vice versa. Exploratory analysis revealed that dominant crisis negotiators were optimistic in working with forensic inpatients with a dominant interpersonal style. This study provides insight into the area of interpersonal complementarity of crisis negotiators and forensic inpatients. Whilst further research is required, a potential new finding was established, with significant ‘similarity’ found when dominant crisis negotiators are asked to work with dominant forensic inpatients

Dupuytren's disease in bosnia and herzegovina. An epidemiological study

BACKGROUND: It is generally held that Dupuytren's disease is more common in northern than in southern Europe, but there are very few studies from southern European countries. METHODS: We examined the hands of 1207 men and women over the age of 50 years in Bosnia and Herzegovina. RESULTS: The prevalence of Dupuytren's disease was highly age-dependent, ranging from 17% for men between 50–59 years to 60% in the oldest men. The prevalence among women was lower. The great majority only had palmar changes without contracture of the digit. The prevalence was significantly lower among Bosnian Muslim men than among Bosnian Croat and Serbian men and significantly increased among diabetics. No association could be detected between Dupuytren's disease and smoking, alcohol consumption or living in rural or urban areas. CONCLUSION: We conclude that, contrary to previous opinion, Dupuytren's disease is common in Bosnia and Herzegovina

Replenishment of microRNA-188-5p restores the synaptic and cognitive deficits in 5XFAD Mouse Model of Alzheimer’s Disease.

MicroRNAs have emerged as key factors in development, neurogenesis and synaptic functions in the central nervous system. In the present study, we investigated a pathophysiological significance of microRNA-188-5p (miR-188-5p) in Alzheimer&apos;s disease (AD). We found that oligomeric A beta(1-42) treatment diminished miR-188-5p expression in primary hippocampal neuron cultures and that miR-188-5p rescued the A beta(1-42)-mediated synapse elimination and synaptic dysfunctions. Moreover, the impairments in cognitive function and synaptic transmission observed in 7-month-old five familial AD (5XFAD) transgenic mice, were ameliorated via viral-mediated expression of miR-188-5p. miR-188-5p expression was down-regulated in the brain tissues from AD patients and 5XFAD mice. The addition of miR-188-5p rescued the reduction in dendritic spine density in the primary hippocampal neurons treated with oligomeric A beta(1-42) and cultured from 5XFAD mice. The reduction in the frequency of mEPSCs was also restored by addition of miR-188-5p. The impairments in basal fEPSPs and cognition observed in 7-month-old 5XFAD mice were ameliorated via the viral-mediated expression of miR-188-5p in the hippocampus. Furthermore, we found that miR-188 expression is CREB-dependent. Taken together, our results suggest that dysregulation of miR-188-5p expression contributes to the pathogenesis of AD by inducing synaptic dysfunction and cognitive deficits associated with A beta-mediated pathophysiology in the disease.1186Ysciescopu

Experimental violation of a Bell's inequality in time with weak measurement

The violation of J. Bell's inequality with two entangled and spatially separated quantum two- level systems (TLS) is often considered as the most prominent demonstration that nature does not obey ?local realism?. Under different but related assumptions of "macrorealism", plausible for macroscopic systems, Leggett and Garg derived a similar inequality for a single degree of freedom undergoing coherent oscillations and being measured at successive times. Such a "Bell's inequality in time", which should be violated by a quantum TLS, is tested here. In this work, the TLS is a superconducting quantum circuit whose Rabi oscillations are continuously driven while it is continuously and weakly measured. The time correlations present at the detector output agree with quantum-mechanical predictions and violate the inequality by 5 standard deviations.Comment: 26 pages including 10 figures, preprint forma

Genetic relationships and evolution in Cucurbita pepo (pumpkin, squash, gourd) as revealed by simple sequence repeat polymorphisms

Genetic relationships among 104 accessions of Cucurbita pepo were assessed from polymorphisms in 134 SSR (microsatellite) and four SCAR loci, yielding a total of 418 alleles, distributed among all 20 linkage groups. Genetic distance values were calculated, a dendrogram constructed, and principal coordinate analyses conducted. The results showed 100 of the accessions as distributed among three clusters representing each of the recognized subspecies, pepo, texana, and fraterna. The remaining four accessions, all having very small, round, striped fruits, assumed central positions between the two cultivated subspecies, pepo and texana, suggesting that they are relicts of undescribed wild ancestors of the two domesticated subspecies. In both, subsp. texana and subsp. pepo, accessions belonging to the same cultivar-group (fruit shape) associated with one another. Within subsp. pepo, accessions grown for their seeds or that are generalists, used for both seed and fruit consumption, assumed central positions. Specialized accessions, grown exclusively for consumption of their young fruits, or their mature fruit flesh, or seed oil extraction, tended to assume outlying positions, and the different specializations radiated outward from the center in different directions. Accessions of the longest-fruited cultivar-group, Cocozelle, radiated bidirectionally, indicating independent selection events for long fruits in subsp. pepo probably driven by a common desire to consume the young fruits. Among the accessions tested, there was no evidence for crossing between subspecies after domestication