PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah)

Akuntan publik merupakan auditor independen yang menyediakan jasa kepada masyarakat umum terutama dalam bidang audit atas laporan keuangan yang dibuat oleh kliennya. Tugas akuntan publik adalah memeriksa dan memberikan opini terhadap kewajaran laporan keuangan suatu entitas usaha berdasarkan standar yang telah ditentukan oleh Ikatan Akuntan Indonesia (IAI). Berdasarkan hal tersebut maka akuntan publik memiliki kewajiban menjaga kualitas audit yang dihasilkannya. Dalam menjalankan profesinya seorang akuntan publik di Indonesia diatur oleh suatu kode etik dengan nama Kode Etik Ikatan Akuntan Indonesia. Kode Etik Ikatan Akuntan Indonesia merupakan tatanan etika dan prinsip moral yang memberikan pedoman kepada akuntan publik untuk berhubungan dengan klien, sesama anggota profesi dan juga masyarakat. Penelitian ini bertujuan untuk mengetahui apakah kompetensi, independensi, interaksi kompetensi dan etika auditor serta interaksi independensi dan etika auditor berpengaruh terhadap kualitas audit. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi moderat yang merupakan aplikasi khusus berganda linear dimana persamaan regresinya mengandung unsur interaksi. Analisis ini digunakan untuk mengetahui apakah kompetensi, independensi, interaksi kompetensi dan etika auditor serta interaksi independensi dan etika auditor berpengaruh signifikan terhadap kualitas udit. Hasil analisis regresi moderat menunjukkan bahwa kompetensi dan independensi berpengaruh signifikan terhadap kualitas audit. Kompetensi yang dimoderasi etika auditor berpengaruh signifikan terhadap kualitas audit sedangkan independensi yang dimoderasi etika auditor juga berpengaruh signifikan terhadap Kualitas Audit. Koefisien determinasi Adjusted R Square menunjukkan bahwa variasi perubahan kualitas audit yang disebabkan oleh perubahan variasi pengaruh kompetensi dan interaksi kompetensi dengan etika auditor sebesar 85%, sedangkan perubahan variasi pengaruh independensi dan interaksi independensi dengan etika auditor sebesar 81,7%

PHARMACOGNOSTICAL AND PRELIMINARY PHYTOCHEMICAL INVESTIGATIONS OF AERIAL PARTS OF TRICHODESMA INDICUM R. BR.

Objective: This study was undertaken to carry out pharmacognostical studies and phytochemical studies on aerial parts of Trichodesma indicum R. Br belonging to the family Boraginaceae.Methods: The aerial parts of plant leaf and stem were evaluated for pharmacognostical studies such as macroscopy, microscopy, powder study, and quantitative microscopy. The powder was evaluated for proximate analysis like ash vale, extracting value, moisture content, swelling index, elemental analysis, fluorescence analysis, and preliminary phytochemical studies.Results: Transverse section of leaf of T. indicum R. Br. showed presence of covering trichomes with bulbous base upper and lower epidermis, collenchyma, prisms of calcium oxalate, vascular bundle and palisade cells. Surface preparation showed the presence of wavy epidermal cells, anomocytic stomata, anisocytic stomata, trichomes. Transverse section of Stem of Trichodesma indicum R. Br showed the presence of trichomes with, epidermis, hypodermis, cortex, xylem and pith. Powder study of aerial parts of T. indicum R. Br showed the presence of trichomes, xylem vessels, parenchyma, epidermal cells, fibres, calcium oxalate crystals. The powder of aerial parts was evaluated for proximate analysis such as ash value, extractive value, moisture content, total solid content, and the swelling index, which give idea about the presence of siliceous material, and amount of constituents extracted into different solvent. The elemental analysis of aerial parts showed that plant was free from heavy metal contamination i.e. arsenic, lead. The fluorescence analysis of plant powder showed that plant contains phenolic compounds. Qualitative chemical examination showed that the aerial parts of Trichodesma indicum R. Br, is credited with phytosterol, triterpenoids, tannins, phenolic compounds, carbohydrates, fixed oil, fatty acids mucilage.Conclusion: The study reveals specific identifying characteristics for the particular crude drug which will be of significant use in identification and control to adulteration of the raw drug and can serve as a reference for any further investigations.Â

Service Quality and Customer Satisfaction at Kenya Airways Ltd

This study explored the key determinants of customer satisfaction for passengers at Kenya Airways. The study used a descriptive survey design to obtain information on key determinants of customer satisfaction for passengers at Kenya Airways. The study mainly adopted a case study approach and the respondents constituted Passengers who had used Kenya airways for a period of six months between Jan- June 2012. The sample of this study consisted of one hundred (100) passengers. Both primary and secondary data sources were used to answer the research questions. Primary data was mainly obtained through administering of questionnaires while secondary sources like past studies and archives were accessed in order to obtain some reliable literature and empirical findings that could be applied in order to have a better understanding of the service quality construct. The data collected was analyzed by use of the means, frequency, percentage and Factor Analysis. The study findings indicate that among the key determinants of customer satisfaction with passengers were luggage security and safety, proper communication with customers to update them on status of their flights, provision of food variety and ability of the airline to communicate to passengers about the weather on arrival destinations. Weather conditions prevailing at the destination, compassion by airline crew toward any disabled persons on-board were particularly noted to increase significantly the level of customer satisfaction. This study contributes to existing theories of service quality and customer satisfaction by confirming or adding value to the relationships that are involved in customer satisfaction and service quality in the Air Transport and other related sectors. It provides results that are useful to managers in business organizations for strategic planning. The arguments of this study are based on the resource based view theory and review of relevant literature. Key words: Service, Quality, Customer service, customer satisfaction, Air transpor

Diazepam or midazolam i.v. to control anxiety in TMJ arthrocentesis

In this study we evaluated an anaesthesia technique utilized for temporomandibular joint (TMJ) arthrocentesis. More specifically, we evaluated the efficacy and safety of oral premedication with chlordemethyldiazepam (CDDZ) followed by diazepam or midazolam i.v. administration for anxiety control. 20 patients scheduled for TMJ arthrocentesis were studied. Surgical tratment provided the introduction of hyaluronic acid into the TMJ and was repeated once to five consecutive times in the same patient. Anxiety management was performed by means of 2 mg oral CDDZ, followed by diazepam or midazolam i.v. titration

How immediate and significant is the outcome of training on diversified diets, hygiene and food safety? An effort to mitigate child undernutrition in rural Malawi

Objective The present study examined the impacts of training on nutrition, hygiene and food safety designed by the Nutrition Working Group, Child Survival Collaborations and Resources Group (CORE). Design Adapted from the 21d Positive Deviance/Hearth model, mothers were trained on the subjects of appropriate complementary feeding, water, sanitation and hygiene (WASH) practices, and aflatoxin contamination in food. To assess the impacts on child undernutrition, a randomised controlled trial was implemented on a sample of 179 mothers and their children (<2 years old) in two districts of Malawi, namely Mzimba and Balaka. Settings A 21d intensive learning-by-doing process using the positive deviance approach. Subjects Malawian children and mothers. Results Difference-in-difference panel regression analysis revealed that the impacts of the comprehensive training were positive and statistically significant on the Z-scores for wasting and underweight, where the effects increased constantly over time within the 21d time frame. As for stunting, the coefficients were not statistically significant during the 21d programme, although the level of significance started increasing in 2 weeks, indicating that stunting should also be alleviated in a slightly longer time horizon. Conclusions The study clearly suggests that comprehensive training immediately guides mothers into improved dietary and hygiene practices, and that improved practices take immediate and progressive effects in ameliorating children’s undernutrition

Application de réseaux Mesh dans un milieu confiné

Cette thèse aborde le problème d’optimisation du déploiement des réseaux sans fil Mesh (Wireless Mesh Network) pour des applications large bande en milieu souterrain. Le déploiement des éléments du réseau a nécessité des études expérimentale et analytique du milieu. L’étude expérimentale nous a permis de mieux cerner la topologie du milieu, de modéliser statistiquement le signal reçu et, surtout, d’étudier la couverture radio des éléments du réseau en fonction de leur localisation dans le milieu. Aussi, du point de vue réseau, certains comportements des réseaux à sauts multiples et à plusieurs interfaces radio ont été abordés. Il s’agit, par exemple, du problème de la limitation de la capacité globale du réseau engendrée par le nombre important de relais que subissent les paquets dans le réseau. L’étude analytique quant à elle nous a permis de proposer trois approches de déploiement du réseau en milieu souterrain. Les différentes approches topologiques se distinguent selon qu’elles apportent au réseau une performance importante, une robustesse ou, finalement, une réduction globale du coût de déploiement. Une première approche topologique consiste à trouver la ou les positions idéales de la passerelle qui permettent de réduire l’étranglement du réseau WMN en période de trafic très dense. Dans un milieu confiné, la topologie du réseau est étroitement liée à la configuration géométrique du milieu et, on peut aisément comprendre, le fait que certains liens du réseau sur utilisés (dépendamment du protocole de routage adopté) puissent compromettre la performance globale du réseau. Avec une telle configuration, tous les nœuds voisins achemineront le trafic à travers les mêmes liens sans fil dont les capacités sont bien sûr limitées. La seconde approche topologique gère le problème de positionnement d’une passerelle de manière locale par formation de clusters (regroupements) indépendants. Elle nécessite des études préalables sur le comportement du réseau dans le milieu de déploiement. Ces études permettront de déterminer le dimensionnement de l’arbre qu'il convient de déployer pour la mise en place du réseau par regroupement arborescent (cluster) des éléments du réseau dans le milieu. Le dimensionnement de l’arbre recouvrant le sous-réseau tient étroitement compte de la densité du trafic dans celui-ci. Cette seconde approche vient diminuer voire même résoudre le problème de congestion que peut poser l’approche initiale. Ce faisant, la taille de chaque cluster est rigoureusement dimensionnée de manière à autoriser une disponibilité conséquente de ressources quelque soit la position des usagers dans le réseau. Elle répond également à cette flexibilité tant recherchée en milieu souterrain de pouvoir déployer le réseau seulement à l’endroit où le besoin se fait sentir. Cette flexibilité qu’offre le réseau permet, par-dessus tout, aux industries minières de faire d’énormes économies en matière d’achats d’équipements de réseau. Notre apport le plus significatif se situe au niveau de la performance de l’algorithme ‘Competitive Greedy’(CG)’ mis de l’avant pour gérer le réseau selon cette deuxième approche de positionnement de passerelles .Bien que la ‘Competitive Greedy’ soit légèrement plus gourmande en temps calcul que certains algorithmes existant dans la littérature, elle offre la meilleure solution en ce qui concerne le coût global du réseau (des solutions optimales qui permettent de réduire le coût du réseau). Ces performances seront minutieusement présentées et cet algorithme tient compte de la topologie du réseau, permet de gérer la taille du cluster, le nombre de relais que peut supporter chaque élément du réseau et, enfin, le nombre maximal de sauts (profondeur du réseau) qui séparent un élément quelconque du cluster à l’élément central du réseau qui est la passerelle. La troisième approche topologique est légèrement plus chère que les deux premières approches à cause du nombre de passerelles qu’il faut déployer pour assurer la robustesse du réseau WMN. Elle vient surtout corriger une vulnérabilité du réseau qui réside dans la manière dont les passerelles sont déployées selon les deux approches précédentes. En effet, il peut arriver que le réseau soit exposé à différentes pannes et à d’éventuels accidents dans le milieu qui pourraient mettre en danger la sécurité de ses usagers.This thesis focuses on an optimization problem of the deployment of Wireless Mesh Network in an underground mine environment. The deployment of the network’s devices required analytical and experimental studies of the mining area. The experimental study allowed us to better define the topology of the area, to model the received signal power with statistics and especially to study the radio coverage of the network’s elements according to their location in the mine. Moreover, multihop and multiradio wireless mesh networks’ behaviour in the area is also addressed. To elaborate, the problem of the limitation of the total available capacity is due to the number of relays (hops) the packets are subjected to in the network. In regards to the analytical study, three approaches of the network deployment in the underground area were proposed. These different topological approaches bring different results in the network depending on the performance, the robustness and the total reduction of expenses. The first topological approach consists in finding one or several optimal positions of the gateway which allows us to reduce the congestion of the WMN network in very dense traffic periods. In a confined area, the topology of the network is closely linked to the geometric shape of the area due to overused established links (based on the adopted routing protocol) that compromise the total performance of the network. The second topological approach manages the problem of position of a gateway in a local way by forming tree based independent clusters. It requires prior studies on the behaviour of the network in the deployed area. These studies will allow us to determine the size of the tree that is necessary to unfold the installation of the network by clustering the elements of the network in the area. The size of the sub-network tree will closely take into account the traffic density in the area. This second approach reduces, and even resolves the problem of congestion that can occur in the first approach. Each cluster is strictly sized in such a way that it allows the disposal of a minimum resource at the level of users in the network whatever their positions are. It also answers the question of flexibility looked after in the underground area that will allow us to unfold network only in the location where needed. This flexibility of the network allows mining industries to make huge savings while purchasing network equipments. The most significant concept introduced is the algorithm “Competitive Greedy (CG)” that allows us to manage this network approach. Competitive Greedy algorithm requires more work than existing ones, but it does offer the best solution regarding the total cost of the network (optimum resolutions which allow us to reduce network expenses). These performances will thoroughly be introduced and this algorithm will allow us to manage the size of the cluster, the numbers of relays that each element of the network can support, and finally the maximum number of hops (network depth) which separates the clusters’ element with its associated gateway. The third topological approach is a little bit more expensive compared to the first two approaches because of the number of gateways required to assure the robustness of the WMN. It resolves vulnerability problem of the network in the way gateways are deployed according to the first two approaches. In fact, this third approach is very important as it is possible that the network can expose different failure and possible accidents in the environment that can cause severe security problem to the users