Faktor-Faktor yang Mempengaruhi Under-reporting Of TIME

This research examined the influenced of time pressure, audit risk, materiality, locus of control, and turnover intention to underreporting of time. Respondent in this research were the auditors who worked at Public Accounting Firm in DKI Jakarta. The respondences of this research were 120 auditors from 25 Public Accounting Firm. The sampling method in this research was purposive sampling method, while the data analysis method used multiple regression analysis. These result that time pressure, audit risk, and materiality had influence to underreporting of time. Locus of control and turnover intention had no influence to underreporting of time. Therefore, distribution of working time, condusive working environment, close supervision in field work, familial attachment auditor and auditor\u27s prosperity need to be done in order to avoid audit reporting practice prior to the specified reporting period or underreporting of time.DOI: 10.15408/ess.v4i3.243

Management Control System, Innovation Dan Organizational Performance

This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program.   The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance

A new semantic mining approach for detecting ventricular tachycardia and ventricular fibrillation

Accurately differentiating between ventricular fibrillation (VF) and ventricular tachycardia (VT) episodes is crucial in preventing potentially fatal misinterpretations. If VT is misinterpreted as VF, the patient will receive an unnecessary shock that could damage the heart; conversely, if VF is incorrectly interpreted as VT, the result will be life-threatening. In this study, a new method called semantic mining is used to characterize VT and VF episodes by extracting their significant characteristics (the frequency, damping coefficient and input signal). This newly proposed method was tested using a widely recognized database provided by the Massachusetts Institute of Technology (MIT) and achieved high detection accuracy of 96.7%. The semantic mining technique was capable of completely discriminating between normal rhythms and VT and VF episodes without any false detections and also distinguished VT and VF episodes from one another with a recognition sensitivity of 94.1% and 95.2% for VT and VF, respectively

Tuberculosis treatment outcomes and the predictors for survival of tb/hiv co-infected patients in the Klang Valley, Malaysia / Ismawati Binti Ismail

Background: Tuberculosis and human immunodeficiency virus (TB/HIV) co-infection are important global public health problems. Tuberculosis (TB) is the most common opportunistic infection and the leading cause of death in HIV-infected patients. Co-infection with TB and HIV is a situation that is becoming rampant worldwide and Malaysia is no exception. However, there are no substantial data concerning the co-infection of both diseases in this country. Objectives: To determine the risk factors for defaulters of TB treatment and predictors of death among TB/HIV co-infected patients in Malaysia. Methods: Medical records at the time of TB diagnosis and subsequent follow-up of all newly registered TB patients with HIV co-infection seen at TB clinics in the Institute of Respiratory Medicine and three public hospitals in the Klang Valley between January 2010 and September 2010 were reviewed. These medical records were reviewed again twelve months after their initial diagnosis to determine TB treatment outcomes and survival. Kaplan Meier and Cox proportional hazard regression analysis were performed using SPSS. Results: Of 227 patients analysed, the majority of patients were males (88.1%) and single/divorced (67.0%). A total of 48.5% were Malays. The mean age of the patients was 39.1 (standard deviation 8.6). The most common mode of HIV transmission was through injecting drug use (55.9%). Among 227 patients, successful outcomes were achieved in 117 patients (53.4%) with 18.7% of patients ‘cured’ and another 34.7% ‘completed treatment’. The unsuccessful outcomes were those who ‘defaulted treatment’ (25.6%, n=56), ‘died’ iv (21.0%, n=46); and another 8 (3.4%) who were still on treatment. There were no cases of treatment failure. After adjusting for other predictors in multiple Cox regression analysis, the significant predictors of default from TB treatment in HIV-infected patients were: (i) not on antiretroviral therapy (AHR 3.75; 95%CI 2.19-6.42), (ii) low serum albumin level (AHR 2.89; 95%CI 1.22-6.84), (iii) presence of lymphadenopathy (AHR 2.03; 95%CI 1.18-3.49) and (iv) alcohol intake (AHR 1.93; 95%CI 1.10-3.38). At the end of the study, seven (7) patients who were originally classified as defaulters were later reclassified as having died, making the total number of deaths during TB treatment 53 (23.3%), with 40% of deaths occurring within two months of TB diagnosis. Survival at 2, 6 and 12 months after initiating TB treatment were 90.7%, 82.8% and 78.8% respectively. After adjusting for other factors, death in TB/HIV co-infected patients were associated with being Malay (AHR 4.48; 95%CI 1.73-11.64), CD4 T-lymphocytes count < 200 cells/μl (AHR 3.89; 95% CI 1.20-12.63), three or more opportunistic infections (AHR 3.61; 95% CI 1.04-12.55), not receiving antiretroviral therapy (AHR 3.21; 95% CI 1.76-5.85) and increase per 103 total white blood cell count per microliter (AHR 1.12; 95% CI 1.05-1.20). Conclusion: TB/HIV co-infected patients had a high case fatality rate during TB treatment. Initiation of antiretroviral therapy in these patients can improve survival by restoring immune function and preventing opportunistic infections

Predictors of death during tuberculosis treatment in TB/HIV co-infected patients in Malaysia.

BACKGROUND: Mortality among TB/HIV co-infected patients is still high particularly in developing countries. This study aimed to determine the predictors of death in TB/HIV co-infected patients during TB treatment. METHODS: We reviewed medical records at the time of TB diagnosis and subsequent follow-up of all newly registered TB patients with HIV co-infection at TB clinics in the Institute of Respiratory Medicine and three public hospitals in the Klang Valley between January 2010 and September 2010. We reviewed these medical records again twelve months after their initial diagnosis to determine treatment outcomes and survival. We analysed using Kaplan-Meier and conducted multivariate Cox proportional hazards analysis to identify predictors of death during TB treatment in TB/HIV co-infected patients. RESULTS: Of the 227 patients studied, 53 (23.3%) had died at the end of the study with 40% of deaths within two months of TB diagnosis. Survival at 2, 6 and 12 months after initiating TB treatment were 90.7%, 82.8% and 78.8% respectively. After adjusting for other factors, death in TB/HIV co-infected patients was associated with being Malay (aHR 4.48; 95%CI 1.73-11.64), CD4 T-lymphocytes count < 200 cells/µl (aHR 3.89; 95% CI 1.20-12.63), three or more opportunistic infections (aHR 3.61; 95% CI 1.04-12.55), not receiving antiretroviral therapy (aHR 3.21; 95% CI 1.76-5.85) and increase per 10(3) total white blood cell count per microliter (aHR 1.12; 95% CI 1.05-1.20). CONCLUSION: TB/HIV co-infected patients had a high case fatality rate during TB treatment. Initiation of antiretroviral therapy in these patients can improve survival by restoring immune function and preventing opportunistic infections

Kaplan-Meier survival curve of TB/HIV co-infected patients (n=227).

<p>Kaplan-Meier survival curve of TB/HIV co-infected patients (n=227).</p