Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas terhadap pemilihan karir sebagai akuntan publik oleh Mahasiswa Akuntansi pada Universitas Muhammadiyah Surakarta. Populasi dalam penelitian ini adalah seluruh mahasiswa Fakultas Ekonomi dan Bisnis Program Studi Akuntansi Program S-1. Sampel dalam penelitian ini adalah mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Angkatan 2012 sebanyak 82 responden. Pengambilan sampel menggunakan teknik convenience sampling yang merupakan teknik pemilihan sampel berdasarkan kemudahan. Analisis data pada penelitian ini menggunakan uji kualitas data yang terdiri atas uji validitas dan uji reabilitas, uji asumsi klasik yang terdiri atas uji normalitas, uji multikorinielitas, dan uji heteroskedastisitas. Data dianalisis menggunakan analisis regresi linier berganda, melalui uji t, uji F, dan pengujian koefisien determinasi dengan bantuan SPSS versi 21.00. Hasil penelitian menunjukkan bahwa penghargaan finansial, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja, pertimbangan pasar kerja, dan personalitas berpengaruh terhadap pemilihan karir sebagai akuntan publik

Pengaruh Independency, Due Professional Care, Dan Time Budget Pressureterhadap Audit Quality (Studi pada Auditor KAP di Surakarta dan Yogyakarta)

Audit Qualitymerupakan suatu isu yang komplek, karena begitu banyak faktor yang dapat mempengaruhi audit quality, yang tergantung dari sudut pandang masing-masing pihak. Faktor-faktor yang berpengaruh terhadap audit qualitydiantaranya sikap tidak memihak (independency), due professional care, dan time budget pressure. Penelitian ini bertujuan untuk mengetahui pengaruh independency, due professional care, dan time budget pressureterhadap audit qualitypada auditor KAP di Surakarta dan Yogyakarta. Penelitian ini menggunakan metode survei dengan data primer yang diperoleh dari kuesioner. Jumlah sampel dalam penelitian ini sebanyak 45 responden dari populasi sebesar 83 auditor yang diambil dengan teknik purposive sampling. Kriteria yang digunakan dalam penentuan sampel adalah auditor yang bekerja di KAP Surakarta dan Yogyakarta yang sekurang-kurangnya telah melakukan audit 3 kali dalam 2 tahun. Teknik analisis data digunakan analisis regresi linier berganda yang akan diamati goodness of fit-nya yaitu koefisien determinasi (R²), uji signifikansi simultan (Uji F), dan uji signifikansi parameter individual (Uji t). Hasil penelitian menunjukkan bahwa independencydan due professional care berpengaruh positif terhadap audit quality, hal ini berarti semakin tinggi independencydan due professional careyang dimiliki auditor maka audit quality akan semakin baik. Sedangkan time budget pressureberpengaruh negatif terhadap audit quality, hal ini berarti semakin rendah tekanan anggaran waktu yang diterima auditor maka audit qualityakan semakin baik. Hasil Adjusted R² ditemukan bahwa independency, due professional care, dan time budget pressure memiliki kemampuan menjelaskan variasi audit qualitysebesar 73,1% dan sisanya 26,9% dijelaskan oleh faktor lain

Toxicological evaluation of ethanolic extract of Lychnophora trichocarpha, Brazilian arnica.

The species of the genus Lychnophora, Asteraceae, are popularly known as "arnica" and are native from Brazilian savana (Cerrado). They are widely used in Brazilian folk medicine as anti-inflammatory, to treat bruise, pain, rheumatism and for insect bites. For evaluation of acute toxicity, the ethanolic extract was given to albino female and male mice. In open-field test, the extract of Lychnophora trichocarpha (Spreng.) Spreng. (0.750 g/kg) induced a significant inhibition of the spontaneous locomotor activity and exploratory behavior of the animals were observed 1 and 4 h after administration. In traction test, the same dose reduced the muscular force 1 h after administration. The exploratory behavior reduced significantly in the group that received 0.50 g/kg, 1 and 4 h after administration of the extract. The animals that received the doses of 0.25, 0.50 and 0.75 g/kg did not show any change of blood biochemical parameters comparing to control group and showed some histopathological changes such as congestion and inflammation of kidney and liver. The dose of 1.5 g/kg caused the most serious signs of toxicity. Histopathological changes observed was hemorrhage in 62.5% and pulmonary congestion in 100% of the animals. Brain and liver congestion was found in 62.5% of the animals

Metal-macrofauna interactions determine microbial community structure and function in copper contaminated sediments

Peer reviewedPublisher PD

Resolving fluorescent species by their brightness and diffusion using correlated photon-counting histograms

Fluorescence fluctuation spectroscopy (FFS) refers to techniques that analyze fluctuations in the fluorescence emitted by fluorophores diffusing in a small volume and can be used to distinguish between populations of molecules that exhibit differences in brightness or diffusion. For example, fluorescence correlation spectroscopy (FCS) resolves species through their diffusion by analyzing correlations in the fluorescence over time; photon counting histograms (PCH) and related methods based on moment analysis resolve species through their brightness by analyzing fluctuations in the photon counts. Here we introduce correlated photon counting histograms (cPCH), which uses both types of information to simultaneously resolve fluorescent species by their brightness and diffusion. We define the cPCH distribution by the probability to detect both a particular number of photons at the current time and another number at a later time. FCS and moment analysis are special cases of the moments of the cPCH distribution, and PCH is obtained by summing over the photon counts in either channel. cPCH is inherently a dual channel technique, and the expressions we develop apply to the dual colour case. Using simulations, we demonstrate that two species differing in both their diffusion and brightness can be better resolved with cPCH than with either FCS or PCH. Further, we show that cPCH can be extended both to longer dwell times to improve the signal-to-noise and to the analysis of images. By better exploiting the information available in fluorescence fluctuation spectroscopy, cPCH will be an enabling methodology for quantitative biology

A novel approach to investigate surface roughness evolution in asymmetric rolling based on three dimensional real surface

Surface roughness affects the friction behaviour, stress distribution and surface quality; moreover this influence is more significant when scaling down the strip size. A novel approach has been proposed to investigate the surface roughness in asymmetric rolling based on Finite Element Analysis (FEA). Evolution of asperity flattening, contact area ratio and surface roughness is investigated under various simulation rolling conditions. The model reviewed numerical solutions for real surfaces with asperities of arbitrary shape and varying size and height distributions. The rolling characterization has also been identified for asymmetric rolling. The difference of change in surface roughness for upper and lower strip surface is large during rolling. The effect of the speed asymmetry factor on strip bending has been established. An increase of the speed asymmetry factor causes an increase in the strip curvature, while the force parameters decrease with increasing asymmetry factor. The speed asymmetric factor influences the strip bending significantly. It is the first attempt to carry out this kind of research in surface roughness based on real surface during asymmetric rolling of thin strip. 2013 Elsevier B.V

Accuracy of Doppler-Echocardiographic Mean Pulmonary Artery Pressure for Diagnosis of Pulmonary Hypertension

Background: The validity of Doppler echocardiographic (DE) measurement of systolic pulmonary artery pressure (sPAP) has been questioned. Recent studies suggest that mean pulmonary artery pressure (mPAP) might reflect more accurately the invasive pressures. Methodology/Principal Findings: 241 patients were prospectively studied to evaluate the diagnostic accuracy of mPAP for the diagnosis of PH. Right heart catheterization (RHC) and DE were performed in 164 patients mainly for preoperative evaluation of heart valve dysfunction. The correlation between DE and RHC was better when mPAP (r = 0.93) and not sPAP (r = 0.81) was assessed. Bland-Altman analysis revealed a smaller variation of mPAP than sPAP. The following ROC analysis identified that a mPAP$25.5 mmHg is useful for the diagnosis of PH. This value was validated in an independent cohort of patients (n = 50) with the suspicion of chronic-thromboembolic pulmonary hypertension. The calculated diagnostic accuracy was 98%, based on excellent sensitivity of 98 % and specificity of 100%. The corresponding positive and negative predictive values were 100%, respectively 88%. Conclusion: mPAP has been found to be highly accurate for the initial diagnosis of PH. A cut-off value of 25.5 mmHg might be helpful to avoid unnecessary RHC and select patients in whom RHC might be beneficial

Supplementary feeding with locally-produced Ready-to- Use Food (RUF) for mildly wasted children on Nias Island, Indonesia: comparison of daily and weekly program outcomes

Ready-to-Use Foods (RUFs) in the form of fortified cereal/nut/legume-based biscuits (±500 kcal and 8-10% protein per 100 g) were tested among mildly wasted children from October 2007 to June 2008, and were labelled as RUF-Nias biscuits. This study reports on a comparison of supplementary feeding program outcomes of mildly wasted children with weight-for-height z-score (WHZ) ≥-2 to <-1.5 SD aged ≥6 to <60 months old given locally produced RUF-Nias biscuits within daily (in semi-urban areas) and weekly (in rural remote regions) distribution and supervision program settings. In the Church World Service project area, all eligible children were recruited continuously from monthly community-based screening programs and admitted into existing nutrition centers managed by the community on Nias Island, Indonesia. Individual discharge criterion of the programs was WHZ ≥-1.5 SD. Of the index children admitted in daily programs (n=51), 80.4% reached target WHZ, which was higher than in weekly programs (72.9%; n=48) by a similar length of stay of about 6 weeks. Weight gain of the children in daily programs was higher (3.1±3.6 g/kg body weight/day) than in weekly programs (2.0±2.1 g/kg body weight/day), and they achieved significantly higher WHZ at discharge. However, the majority of caretakers preferred weekly programs due to lower time constraints. Locally produced RUF in the form of biscuits for treatment of mild wasting among children demonstrated promising results both in daily and weekly communitybased intervention programs

Engineered Models of Metastasis with Application to Study Cancer Biomechanics

Three-dimensional complex biomechanical interactions occur from the initial steps of tumor formation to the later phases of cancer metastasis. Conventional monolayer cultures cannot recapitulate the complex microenvironment and chemical and mechanical cues that tumor cells experience during their metastatic journey, nor the complexity of their interactions with other, noncancerous cells. As alternative approaches, various engineered models have been developed to recapitulate specific features of each step of metastasis with tunable microenvironments to test a variety of mechanistic hypotheses. Here the main recent advances in the technologies that provide deeper insight into the process of cancer dissemination are discussed, with an emphasis on three-dimensional and mechanical factors as well as interactions between multiple cell types