Pengaruh Kompetensi, Independensi dan Pengalaman terhadap Kualitas Audit Aparat Inspektorat Kota Tomohon dalam Pengawasan Pengelolaan Keuangan Daerah

This study examined the influence of the auditors\u27 competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor ( inspectorate ) and external auditor, Supreme Audit Agency ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable ( Y ) while the independent variables elaborated into three variables, namely: auditor\u27s competency ( X1 ) , auditor\u27s independency ( X2 ) and auditor\u27s experiences ( X3 ) . There were 36 personnel of the Inspectorate\u27s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate\u27s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing

Covariance patterns between ramus morphology and the rest of the face: A geometric morphometric study

OBJECTIVE The growth and development of the mandible strongly depend on modeling changes occurring at its ramus. Here, we investigated covariance patterns between the morphology of the ramus and the rest of the face. METHODS Lateral cephalograms of 159 adults (55 males and 104 females) with no history of orthodontic treatment were collected. Geometric morphometrics with sliding semi-landmarks was used. The covariance between the ramus and face was investigated using a two-block partial least squares analysis (PLS). Sexual dimorphism and allometry were also assessed. RESULTS Differences in the divergence of the face and anteroposterior relationship of the jaws accounted for 24.1% and 21.6% of shape variation in the sample, respectively. Shape variation was greater in the sagittal plane for males than for females (30.7% vs. 17.4%), whereas variation in the vertical plane was similar for both sexes (23.7% for males and 25.4% for females). Size-related allometric differences between the sexes accounted for the shape variation to a maximum of 6% regarding the face. Regarding the covariation between the shapes of the ramus and the rest of the face, wider and shorter rami were associated with a decreased lower anterior facial height as well as a prognathic mandible and maxilla (PLS 1, 45.5% of the covariance). Additionally, a more posteriorly inclined ramus in the lower region was correlated with a Class II pattern and flat mandibular plane. CONCLUSIONS The width, height, and inclination of the ramus were correlated with facial shape changes in the vertical and sagittal planes

Gene Clusters, Molecular Evolution and Disease: A Speculation

Traditionally eukaryotic genes are considered independently expressed under the control of their promoters and cis-regulatory domains. However, recent studies in worms, flies, mice and humans have shown that genes co-habiting a chromatin domain or “genomic neighborhood” are frequently co-expressed. Often these co-expressed genes neither constitute part of an operon nor function within the same biological pathway. The mechanisms underlying the partitioning of the genome into transcriptional genomic neighborhoods are poorly defined. However, cross-species analyses find that the linkage among the co-expressed genes of these clusters is significantly conserved and that the expression patterns of genes within clusters have coevolved with the clusters. Such selection could be mediated by chromatin interactions with the nuclear matrix and long-range remodeling of chromatin structure. In the context of human disease, we propose that dysregulation of gene expression across genomic neighborhoods will cause highly pleiotropic diseases. Candidate genomic neighborhood diseases include the nuclear laminopathies, chromosomal translocations and genomic instability disorders, imprinting disorders of errant insulator function, syndromes from impaired cohesin complex assembly, as well as diseases of global covalent histone modifications and DNA methylation. The alteration of transcriptional genomic neighborhoods provides an exciting and novel model for studying epigenetic alterations as quantitative traits in complex common human diseases

Inter-individual variation in postprandial glycaemic responses in women co-ingesting green leafy vegetables with a carbohydrate meal : interactions with the sirtuin system

The authors acknowledge the support of the Scottish Government Rural and Environment Science and Analytical Services (RESAS) Strategic Research Programme. Clinical biochemistry lab at the Foresterhill hospital for analysing sex hormone samples, Human Nutrition Unit staff and analytical staff and the Rowett Institute, University of Aberdeen and Alex Stewart for providing the compositional information for the meal interventions used. Finally, we would like to thank the volunteers participating in VegGI study. Open access via Wiley agreementPeer reviewedPublisher PD

A retrospective review of genital fistula occurrence in nine African countries

Background: Female genital fistulas are abnormal communications that lead to urinary and/or fecal incontinence. This analysis compares the characteristics of women with fistulas to understand how countries differ from one another in the circumstances of genital fistula development. Methods: This retrospective records review evaluated demographics and circumstances of fistula development for 6,787 women who sought fistula treatment between 1994 and 2017 in Tanzania, Uganda, Kenya, Malawi, Rwanda, Somalia, South Sudan, Zambia, and Ethiopia. Results: Most women developed fistula during childbirth, whether vaginal (3,234/6,787, 47.6%) or by cesarean section (3,262/6,787, 48.1%). Others had fistulas attributable to gynecological surgery (215/6,787, 3.2%) or rare causes (76/6,787, 1.1%). Somalia, South Sudan, and Ethiopia had comparatively high proportions following vaginal birth and birth at home, where access to care was extremely difficult. Fistulas with live births were most common in Kenya, Malawi, Rwanda, Uganda, Tanzania, and Zambia, indicating more easily accessible care. Conclusions: Characteristics of women who develop genital fistula point to geographic differences in obstetric care. Access to care remains a clear challenge in South Sudan, Somalia, and Ethiopia. Higher proportions of fistula after cesarean birth and gynecological surgery in Kenya, Malawi, Rwanda, Uganda, Tanzania, and Zambia signal potential progress in obstetric fistula prevention while compelling attention to surgical safety and quality of care

Unisite ATP hydrolysis by soluble Rhodospirillum rubrum F1–ATPase is accelerated by Ca2+

AbstractAt saturating concentrations of ATP, soluble F1 from the Rhodospirillum rubrum (RF1) exhibits a higher rate of hydrolysis with Ca2+ than with Mg2+. The mechanisms involved in the expression of a higher catalytic activity with Ca2+ were explored by measuring the ATPase activity of RF1 at substiochiometric concentrations of ATP (unisite conditions). At a ratio of 0.25 [γ-32P]ATP per RF1, the enzyme exhibited a 50 times higher hydrolytic rate with Ca2+ than with Mg2+. The rate of [γ-32P]ATP binding to RF1 was in the same range with the two divalent metal ions. Centrifugation–filtration of RF1 exposed to substoichiometric [γ-32P]ATP concentrations and Mg2+ through Sephadex columns yielded an enzyme that contained [γ-32P]ATP and [32P]phosphate in a stoichiometry that was close to one. In the presence of Ca2+, the eluted enzyme did not contain [γ-32P]ATP nor [32P]phosphate. This indicated that the rate of product release was faster with Ca2+ than with Mg2+. It was also observed that the ratio of multisite to unisite hydrolysis rates was of similar magnitude with both divalent cations. This suggests that they do not affect differently the cooperative mechanisms that may exist between catalytic sites. In consequence, the higher ATPase activity of RF1 in presence of Ca2+ strongly suggests that the retention time of products is decreased in the presence of this cation

Rare causes of genital fistula in nine African countries: a retrospective review

Background: Most genital fistulas result from prolonged, obstructed labor or surgical complications. Other causes include trauma (from accidents, traditional healers, or sexual violence), radiation, carcinoma, infection, unsafe abortion, and congenital malformation. Methods: This retrospective records review focuses on rare fistula causes among 6,787 women who developed fistula after 1980 and sought treatment between 1994 and 2017 in Tanzania, Uganda, Kenya, Malawi, Zambia, Rwanda, Ethiopia, Somalia, and South Sudan. We compare fistula etiologies across countries and assess associations between rare causes and type of incontinence (urine, feces, or both). Results: Rare fistula accounted for 1.12% (76/6,787) of all fistulas, including traumatic accidents (19/6,787, 0.28%), traumatic sexual violence (15/6,787, 0.22%), traumatic injuries caused by traditional healers (13/6,787, 0.19%), unsafe abortion (10/6,791, 0.15%), radiation (8/6,787, 0.12%), complications of HIV infection (6/6,787, 0.09%), and congenital abnormality (5/6,787, 0.07%). Trauma caused by traditional healers was a particular problem among Somali women. Conclusion: Fistulas attributable to rare causes illuminate a variety of risks confronting women. Fistula repair training materials should distinguish trauma caused by traditional healers as a distinct fistula etiology. Diverse causes of fistula call for multi-pronged strategies to reduce fistula incidence

Snake venomics and antivenomics of Middle and South America rattlesnakes.Identification of neurotoxin crotoxin as an adaptive trait during Crotalus Durissus invasion of South America

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