Pengujian Technology Acceptance Model (Tam) dan Theory Planned Behavior (Tpb)

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in economic faculty of Islamic University “45” Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). The behavior factors that using in this study are perceived usefulness, perceived ease of use, attitude, subjective norms, self efficacy, and technology support. The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires). The results indicate that the accounting student's intention to adopt My QAS determine by behavior factors such as: perceived usefulness, perceived ease of use, attitude, subjective norms and technology support

Pengujian Faktor-Faktor Yang Mempengaruhi Audit Delay

The objective of this study is to examine factors that affect audit delay. These factors consist ofcompany size, debt to asset ratio, disclosure of company loss, audit opinion, accountant publicfirm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from2008-2010. The hypotheses in this study are tested by using muliple regression analysis. Theresults of the study shown that debt to asset ratio have positive influence on audit delay, andaccountant public firm size have negative influence on audit delay. On the other hand, companysize, disclosure of company loss, and audit opinion are not statistically significant to influenceearnings response coefficient

Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Tujuan penelitian ini adalah untuk menguji apakah karakteristik Perusahaan (ukuran Perusahaan, profitabilitas, financial leverage, dan umur Perusahaan) berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial Perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan sebanyak 36 Perusahaan untuk periode tahun 2007-2008. Hasil pengujian menggunakan analisis regresi logistik menunjukkan bahwa variabel karakteristik Perusahan yang diukur dengan ukuran Perusahaan, profitabilitas, financial leverage dan umur Perusahaan tidak mempunyai pengaruh yang signifikan terhadap tingkat pengungkapan tanggungjawab sosial Perusahaan

Does the Cambridge Automated Neuropsychological Test Battery (CANTAB) Distinguish Between Cognitive Domains in Healthy Older Adults?

The Cambridge Neuropsychological Test Automated Battery (CANTAB) is a semiautomated computer interface for assessing cognitive function. We examined whether CANTAB tests measured specific cognitive functions, using established neuropsychological tests as a reference point. A sample of 500 healthy older (M = 60.28 years, SD = 6.75) participants in the Tasmanian Healthy Brain Project completed battery of CANTAB subtests and standard paper-based neuropsychological tests. Confirmatory factor analysis identified four factors: processing speed, verbal ability, episodic memory, and working memory. However, CANTAB tests did not consistently load onto the cognitive domain factors derived from traditional measures of the same function. These results indicate that five of the six CANTAB subtests examined did not load onto single cognitive functions. These CANTAB tests may lack the sensitivity to measure discrete cognitive functions in healthy populations or may measure other cognitive domains not included in the traditional neuropsychological battery

A survey-based assessment of how existing and potential electric vehicle owners perceive range anxiety

Electric vehicle (EV) owners enjoy many positive aspects when driving their cars, including low running costs and zero tailpipe gas emissions, which makes EVs a clean technology provided that they are sourced through renewable sources, e.g., biomass, solar power, or wind energy. However, their driving behaviour is often negatively affected by the so-called range anxiety phenomenon, i.e., a concern that an EV might not have enough driving range to reach the desired destination due to its limited battery size. The perception of range anxiety may also affect potential buyers in their decisions on whether to purchase an internal combustion engine vehicle as opposed to an EV. This paper investigates some factors that influence range anxiety through a comparative analysis of two target groups: (i) existing EV owners, and (ii) non-EV owners (i.e., potential EV owners). The specially crafted survey was used to collect range anxiety data from more than 200 participants. In particular, participants provided their perceptions on (i) the potential relationship between existing gas station infrastructure and the desired EV charging station infrastructure, and (ii) the potential relationship between range anxiety and two influencing variables, namely the current state of charge and remaining range. Concerning the existing gas station infrastructure, evidence suggests that both target groups think that the distances between gas stations could be increased. Moreover, our analysis shows that the desired distances between charging stations correspond to the distances between the existing gas stations, which indicates that both EV owners and non-EV owners have a common view on the optimal gas station and charging station topology. Furthermore, we find that the type of settlement (urban vs rural) influences preferred distances, where both target groups living in cities desire shorter distances, and that non-EV owners, as opposed to EV owners, are more prone to be affected by the state of charge and remaining range. Quantitatively, we are able to define a measure for range anxiety, which is connected with the preferred distance between two neighbouring charging stations. Throughout our analyses, we find that the mean preferred distance between two neighbouring charging stations is 7 km, but this value significantly differs based on the settlement type of a (potential) EV owner

Further education improves cognitive reserve and triggers improvement in selective cognitive functions in older adults: The Tasmanian Healthy Brain Project

Introduction The strong link between early-life education and subsequent reduced risk of dementia suggests that education in later life could enhance cognitive function and may reduce age-related cognitive decline and protect against dementia. Methods Episodic memory, working memory, executive function, and language processing performances were assessed annually over 4 years in 359 healthy older adults who attended university for a minimum of 12 months (intervention) and were compared against 100 healthy adult controls. Results Multiple group latent growth curve modeling revealed a significant improvement in language processing capacity over time in the intervention group. No changes were detected for episodic memory, working memory, or executive function. Discussion These results suggest that complex mental stimulation resulting from late-life further education results in improved crystallized knowledge but no changes to fluid cognitive functions. © 2017 The Author

Breaking Up the C Complex Spliceosome Shows Stable Association of Proteins with the Lariat Intron Intermediate

Spliceosome assembly requires several structural rearrangements to position the components of the catalytic core. Many of these rearrangements involve successive strengthening and weakening of different RNA∶RNA and RNA∶proteins interactions within the complex. To gain insight into the organization of the catalytic core of the spliceosome arrested between the two steps of splicing chemistry (C complex), we investigated the effects of exposing C complex to low concentrations of urea. We find that in the presence of 3M urea C complex separates into at least three sub-complexes. One sub-complex contains the 5′exon, another contains the intron-lariat intermediate, and U2/U5/U6 snRNAs likely comprise a third sub-complex. We purified the intron-lariat intermediate sub-complex and identified several proteins, including U2 snRNP and PRP19 complex (NTC) components. The data from our study indicate that U2 snRNP proteins in C complex are more stably associated with the lariat-intron intermediate than the U2 snRNA. The results also suggest a set of candidate proteins that hold the lariat-intron intermediate together in C complex. This information is critical for further interpreting the complex architecture of the mammalian spliceosome

The Influence of synthetic strigolactones and plant extracts on the morphological parameters of onion (Allium cepa)

In recent years there has been frequent reference to the significance of strigolactones as a new group of hormones which might have a significant effect on horticultural production. The aim of this work was to find an ideal combination of stable synthetic strigolactones and plant extracts with potential effects on onion plants. The synthetic strigolactone Fenyl 7 (dihydro-3-[[2,5- dihydro-4-methyl-5-oxo-2-furanyl)oxy]-methylene]-5-phenyl-2(3H)-furanone) was tested in a carrot macerate, with citric acid and with salicylic acid. From the results it was confirmed that increasing the pH of the preparation leads to improving the stability of Fenyl 7. Evaluation has repeatedly confirmed the effect of the preparation, combining synthetic strigolactone and a macerate of carrot in a mixture of surfactants with added citric acid. In all the experiments this combination showed a statistically demonstrable influence on leaf weight (increased by 12-31%) and length (increased by 6-13%) in comparison with the controls.

Global genome analysis of the shikimic acid pathway reveals greater gene loss in host-associated than in free-living bacteria

<p>Abstract</p> <p>Background</p> <p>A central tenet in biochemistry for over 50 years has held that microorganisms, plants and, more recently, certain apicomplexan parasites synthesize essential aromatic compounds via elaboration of a complete shikimic acid pathway, whereas metazoans lacking this pathway require a dietary source of these compounds. The large number of sequenced bacterial and archaean genomes now available for comparative genomic analyses allows the fundamentals of this contention to be tested in prokaryotes. Using Hidden Markov Model profiles (HMM profiles) to identify all known enzymes of the pathway, we report the presence of genes encoding shikimate pathway enzymes in the hypothetical proteomes constructed from the genomes of 488 sequenced prokaryotes.</p> <p>Results</p> <p>Amongst free-living prokaryotes most Bacteria possess, as expected, genes encoding a complete shikimic acid pathway, whereas of the culturable Archaea, only one was found to have a complete complement of recognisable enzymes in its predicted proteome. It may be that in the Archaea, the primary amino-acid sequences of enzymes of the pathway are highly divergent and so are not detected by HMM profiles. Alternatively, structurally unrelated (non-orthologous) proteins might be performing the same biochemical functions as those encoding recognized genes of the shikimate pathway. Most surprisingly, 30% of host-associated (mutualistic, commensal and pathogenic) bacteria likewise do not possess a complete shikimic acid pathway. Many of these microbes show some degree of genome reduction, suggesting that these host-associated bacteria might sequester essential aromatic compounds from a parasitised host, as a 'shared metabolic adaptation' in mutualistic symbiosis, or obtain them from other consorts having the complete biosynthetic pathway. The HMM results gave 84% agreement when compared against data in the highly curated BioCyc reference database of genomes and metabolic pathways.</p> <p>Conclusions</p> <p>These results challenge the conventional belief that the shikimic acid pathway is universal and essential in prokaryotes. The possibilities that non-orthologous enzymes catalyse reactions in this pathway (especially in the Archaea), or that there exist specific uptake mechanisms for the acquisition of shikimate intermediates or essential pathway products, warrant further examination to better understand the precise metabolic attributes of host-beneficial and pathogenic bacteria.</p