Pengaruh Tindak Lanjut Auditor Internal terhadap Efektivitas Pengendalian Internal dengan Skeptisisme Profesional sebagai Variabel Moderasi

Pengendalian internal merupakan faktor penting dalam mencapai tujuan organisasi yang telah direncanakan, kelemahan pengendalian interrnal mengakibatkan terjadinya kecurangan dalam organisasi dan menghambat aktivitas kerja didalam ruang lingkup organisasi. Riset ini bertujuan untuk menganalisis tindak lanjut auditor internal terhadap efektivitas pengendalian internal dengan skeptisme profesional sebagai variabel moderasi. Populasi pada penelitian ini merupakan Inspektorat Kota Semarang, Inspektorat Kota Salatiga, Inspektorat Kabupaten Semarang dan Inspektorat Kabupaten Klaten. Penggunaan sample pada riset ini adalah purposive sampling method. Jumlah sampel penelitian ini sebanyak 92 orang. Alat analisis yang digunakan yaitu Structural Equation Modeling (SEM). Hasil pengujian ini menunjukkan bahwa tindak lanjut auditor internal berpengaruh tidak signifikan terhadap pengendalian internal serta skeptisme profesional memperkuat objektivitas auditor internal dan tindak lanjut auditor internal terhadap efektivitas pengendalian internal

IDIOM BAHASA PRANCIS YANG BERKAITAN DENGAN PERASAAN

Penelitian ini bertujuan untuk mendeskripsikan bentuk dan makna idiom bahasa Prancis yang berkaitan dengan perasaan. Objek Penelitian ini adalah semua idiom bahasa Prancis yang berkaitan dengan perasaan dalam Dictionnaire Des Expressions Et Locutions. Pengumpulan data dilakukan dengan menggunakan teknik SBLC (Simak Bebas Libat Cakap). Metode yang digunakan untuk menganalisis bentuk idiom bahasa Prancis adalah metode agih, dengan menerapkan teknik ganti dan teknik baca markah, sementara makna idiom bahasa Prancis yang berkaitan dengan perasaan dianalisis dengan menggunakan metode padan referensial dan analisis komponensial. Validitas yang diterapkan dalam penelitian ini adalah validitas semantik. Uji reliabilitas data dilakukan dalam penelitian ini adalah reliabilitas intra-rater dan expert judgement. Hasil penelitian ini menunjukkan bahwa: (1) idiom yang berkaitan dengan rasa senang berbentuk groupe verbal dan groupe adjectival, (2) idiom yang berkaitan dengan rasa sedih berbentuk groupe nominal dan groupe verbal, (3) idiom yang berkaitan dengan rasa malu berbentuk groupe verbal dan groupe adjectival, (4) idiom yang berkaitan dengan rasa kecewa berbentuk groupe verbal, (5) idiom yang berkaitan dengan rasa marah berbentuk groupe nominal, groupe verbal dan groupe adjectival, (6) idiom yang berkaitan dengan rasa bosan berbentuk groupe verbal, (7) idiom yang berkaitan dengan rasa takut berbentuk groupe nominal dan groupe verbal, (8) idiom yang berkaitan dengan rasa heran berbentuk groupe nominal dan groupe verbal

Assessment of the risks associated with the invasive weed Ambrosia artemisiifolia in urban environments in Romania

Ambrosia artemisiifolia (ragweed) is an invasive weed with rapid spread during the last decades in many European countries, representing an important problem for environment and for public health, due to its highly allergenic pollen. Data from the European Aeroallergen Network (EAN) confirm the continuous increase of infested areas and of the amospheric ragweed pollen load. Ambrosia is responsible for significant health and economic impact in the most infested areas from Central Europe, mainly Hungary and neighbouring countries, including Romania. Despite generally occurring in dry and abandoned fields, along railways and roadsides, Ambrosia is now recognized as part of urban vegetation in some big cities, contributing to increase risk of air pollution and of respiratory diseases. The aim of our paper is to review the data regarding spread and problematic of Ambrosia in some big cities of Romania, mainly the capital and the actual public activities undertaken to reduce its consequences. Our data showed that Ambrosia is a real and increasing danger for human health in Romania, mainly due to its rapid spread in urban environment and increasing number of affected persons. There is an urgent need for more coordinated efforts and sustainable management of this problem, to reduce impact of Ambrosia in urban environment, to establish a national aerobiology network and to continue collaboration with European institutions and specialists in this field

LERU roadmap towards Open Access

Money which is not directly spent on research and education, even though it is largely taxpayers' money. As Harvard University already denounced in 2012, many large journal publishers have rendered the situation "fiscally unsustainable and academically restrictive", with some journals costing as much as $40,000 per year (and publishers drawing profits of 35% or more). If one of the wealthiest universities in the world can no longer afford it, who can? It is easy to picture the struggle of European universities with tighter budgets. In addition to subscription costs, academic research funding is also largely affected by "Article Processing Charges" (APC), which come at an additional cost of (sic)2000/article, on average, when making individual articles Gold Open Access. Some publishers are in this way even being paid twice for the same content ("double dipping"). In the era of Open Science, Open Access to publications is one of the cornerstones of the new research paradigm and business models must support this transition. It should be one of the principal objectives of Commissioner Carlos Moedas and the Dutch EU Presidency (January-June 2016) to ensure that this transition happens. Further developing the EU's leadership in research and innovation largely depends on it. With this statement "Moving Forwards on Open Access", LERU calls upon all universities, research institutes, research funders and researchers to sign this statement and give a clear signal towards the European Commission and the Dutch EU Presidency.Peer reviewe

Estimating the impact of biological control of maize stemborers on productivity and poverty in Kenya: a continuous treatment approach

This study examines the farm-level effects of stemborers’ biological control (BC) using biological and household survey data collected in rural Kenya. The authors use a continuous treatment impact-evaluation method to estimate BC’s average and marginal treatment effects. Findings indicate that, on average, a one percent increase in the intensity of BC increases maize yield by 9.3 kg per hectare and reduces the poverty level of maize-growing farm households by 0.5%. Developing and promoting biological control can be seen as an additional tool in the fight against food insecurity and poverty in Africa through controlling important pests

Assessing the long-term welfare effects of the biological control of cereal stemborer pests in East and Southern Africa: Evidence from Kenya, Mozambique and Zambia

The International Centre of Insect Physiology and Ecology (icipe), undertook a biological control (BC) programme for control of stemborers from 1993 to 2008, to reduce cereal yield losses due to stemborer attack in East and Southern Africa. The programme released four biological control agents—the larval parasitoids Cotesia flavipes and Cotesia sesamiae, the egg parasitoid Telenomus isis and the pupal parasitoid Xanthopimpla stemmator—to control the economically important stemborer pests Busseola fusca, Chilo partellus and Sesamia calamistis. Two of the natural enemies that were released got established and spread to many localities in the region. This study adopted the economic surplus model based on production, market and GIS data to evaluate the economic benefits and cost-effectiveness of the programme in three countries—Kenya, Mozambique and Zambia. Findings show that the biological control intervention has contributed to an aggregate monetary surplus of US$1.4 billion to the economies of the three countries with 84$ 272 million for both crops and ranged from US$142 million for Kenya to US$ 39 million for Zambia. The attractive internal rate of return (IRR) of 67% compared to the considered discount rate of 10%, as well as the estimated benefit–cost ratio (BCR) of 33:1, illustrate the efficiency of investment in the BC research and intervention. The estimated number of people lifted out of poverty through the BC-programme was on average 57,400 persons (consumers and producers) per year in Kenya, 44,120 persons in Mozambique, and 36,170 persons in Zambia, representing an annual average reduction of poor populations, respectively of 0.35, 0.25 and 0.20% in each of the three countries. These findings underscore the need for increased investment in BC research to sustain cereal production and improve poor living conditions

SERS and DFT study of 5F‐PB‐22

In this work, a joint experimental and theoretical study on the synthetic cannabinoid, 5F‐PB‐22 (1‐(5‐fluoropentyl)‐8‐quinolinyl ester‐1H‐indole‐3‐carboxylic acid) is reported. The molecular vibrations of 5F‐PB‐22 were investigated by Raman and surface‐enhanced Raman spectroscopy (SERS) spectroscopies. In parallel, quantum chemical calculations based on density functional theory (DFT) with the hybrid B3LYP exchange‐correlation functional coupled with the standard 3‐21G basis set were used to determine the geometrical and vibrational characteristics of 5F‐PB‐22 and to predict the adsorption geometry of the molecule on the silver colloidal surface. The SERS spectrum of 5F‐PB‐22 was recorded using a 532‐nm laser line and a hydroxylamine phosphate reduced silver colloid as the SERS substrate. SERS and Raman spectral bands have been assigned by comparison with the DFT calculated spectrum. A self‐aggregation spectrum was obtained, but in order to obtain a spectrum with NaCl as the aggregating agent, a two‐step procedure was developed. It was found that 10‐mM NaCl can be used as a trigger for aggregation before adding 5F‐PB‐22 followed by the addition of 20‐ to 100‐mM NaCl to complete aggregation. Using this procedure, 5F‐PB‐22 was easily detected at 2.12 × 10−8 M. Based on a predicted molecular adsorption geometry from the calculated molecular electrostatic potential and the SERS spectrum, it is proposed that the quinoline moiety of the molecule lies in a preponderant parallel orientation to the silver surface with the plane of the indole ring being perpendicular to the surface. The molecular orientation is affected by the surface coverage by 5F‐PB‐22 and the presence of Cl−