Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia

Isu kebebasan juruaudit telah menarik perhatian pihak kerajaan, badan perakaunan serta orang awam selepas tersebarnya skandal dan penyelewengan perakaunan di dalam dan di luar negara. The issue of auditor independence has attracted the attention of the government, accounting bodies, and the general public especially after the unfolding of major international and local accounting scandals

Adherence to and invasion of mammalian cell lines by Pasteurella multocida B:2

Haemorrhagic septicemia (HS), caused by the Gram-negative bacterium Pasteurella multocida serotype B:2, is an economically important disease responsible for morbidity and mortality of bovines, especially buffaloes, in countries of South or Southeast Asia and Africa. A feature of this disease is the rapid spread of infecting bacteria from the respiratory tract to the blood and lymph to cause a fatal septicemia. To pass into the blood stream, the bacteria must migrate through the epithelial layer into the pulmonary interstitium. Avian serogroup A strains of P. multocida have been reported to invade cultured mammalian cells, but the behaviour of other of serogroups has not been reported. The main object of the work was to confirm that HS strains of P. multocida B:2 have the capacity to invade and survive within cultured mammalian cells, such as J774.2 cells (mouse macrophage-like cell lines) and BL-3 cells (bovine lymphoma cell line). Invasion, defined as adhesion to, followed by uptake by, or entry into, J774.2 macrophage cells or BL-3 cells was determined by: (I) counting of viable intracellular bacteria after killing extracellular bacteria with polymyxin and gentamicin, (II) Transmission electronic microscopy. Comparison of the invasiveness of a B:2 HS strain and its aroA derivative JRMT12 with that of P. multocida A:3 and E. coli XL1-Blue, showed that both P. multocida B:2 strains invaded both types of mammalian cells more readily than P. multocida A:3 and that E. coli XL1-Blue was essentially non-invasive. Both strains of P. multocida B:2 could survive within J774.2 macrophage and BL-3 cells for at least 2 h. A longer-term survival experiment (up to 6 h incubation) indicated that the numbers of intracellular bacteria declined between 4 to 6 h post-infection. It was shown by TEM that a significant proportion of the P. multocida B:2 bacteria were found within vacuoles in the cytoplasm of the mammalian cells with some free in the cytoplasm. A much reduced invasion capacity of P. multocida A:3 and E. coli XL1-Blue was detected. Different effects on the appearance and viability of J774.2 and BL-3 cells were observed by the trypan blue method and TEM when exposed to the P. multocida B:2 strains. Evaluation of cytotoxicity of P. multocida B:2 stains with J774.2 cells by the MTT assay produced unsatisfactory results

Borderline symptom profile and childhood traumatization

A traumakutatás a volt szocialista államokban, köztük Magyarországon is gyerekcipőben jár, ezért fontosnak tartottuk egy hiánypótló, komplex vizsgálat megvalósítását, ami azonosítja a magyar borderline páciensek élettörténetében előforduló traumatikus eseményeket, valamint feltárja a kapcsolatot a gyermekkori traumatizáció és borderline betegek körében megjelenő disszociáció, impulzivitás, öngyilkossági kísérletek és szándékos fizikai önsértések között. Vizsgálati mintánkat összesen 204 fő alkotta, 80 borderline páciens, 73 depressziós kontrollszemély és 51 egészséges kontrollszemély. Kutatásunkban a csoportok közötti összehasonlítások megmutatták, hogy a borderline betegek halmozódó és súlyosabb paraméterekkel jellemezhető traumatikus eseményeket szenvedtek el gyermekkorukban, mint a depressziós és egészséges kontrollszemélyek. A borderline páciensek minden vizsgált tünet tekintetében súlyosabb képet mutatnak a depressziós betegekhez képest: gyakoribb és súlyosabb disszociatív tüneteket élnek át, impulzívabbak, extrém gyakran bocsátkoznak szándékos fizikai önsértésekbe és többször követnek el öngyilkossági kísérletet. Az általunk vizsgált borderline fekvőbetegek döntő többsége bizonyára kimeríti a komplex PTSD kritériumait. A borderline csoporton belüli összehasonlítások megmutatták, hogy az extrém gyakorisággal történő önsértések egyszerűen kikérdezhető indikátorai a súlyos gyermekkori traumatizációnak, a disszociációnak, az impulzivitásnak, valamint a súlyosabb borderline pszichopatológiának. A súlyosabb paraméterekkel jellemezhető gyermekkori traumatizáció rizikótényezőnek minősül a patológiás disszociáció és az impulzivitás kialakulása szempontjából. A gyermekkori traumatizáció, valamint az önsértések és öngyilkossági kísérletek kapcsolatában az impulzivitás és a disszociáció közvetítő szerepet tölt be, vagyis a borderline betegek esetében számolni kell a szuicid kísérletek kialakulásának - a reménytelenségtől és a depressziótól - eltérő útjával. Vizsgálatunk remélhetőleg felhívja a szakemberek figyelmét a gyermekkori traumatizáció borderline személyiségzavar kialakulásában betöltött kóroktani szerepére, és a klinikusokat arra sarkallja, hogy borderline betegeiknél célirányosan keressék a traumára utaló tüneteket, adatokat. A szakemberek ezen ismeretek birtokában könnyebben nézhetnek szembe a borderline betegek kezelésével kapcsolatos kihívásokkal, illetve a terápiás módszereket a populáció sajátságaihoz igazíthatják, ezzel is növelve a terápia hatékonyságát.To the best of our knowledge, in Hungary and in the European Post-Soviet states there have been no studies that have investigated the role of traumatic childhood experiences in the development of borderline personality disorder. The primary aim of this study was to explore the relationship between childhood traumatic experiences and borderline symptoms, such as dissociation, impulsivity, suicidal behavior and nonsuicidal self-injurious behavior in Hungary. The sample consisted of 204 subjects, 80 borderline inpatients, 73 depressed control patients and 51 healthy control subjects. Five major findings emerged from this study. First, in this study between group comparisons revealed that borderline patients were exposed to more severe traumatic childhood experiences, such as multiple traumas and early, intrafamilial sexual abuse, than depressed and healthy controls. Second, every symptom which was examined in this study shows that the psychopathology of borderline patients is more severe than the psychopathology of depressed patients. More specifically, borderline patients reported pathological dissociation, more severe impulsiveness, and a higher number of self-injurious acts and suicide attempts. Third, comparisons in the borderline group suggest that the frequency of nonsuicidal self-injury in borderline inpatients can be regarded as an indicator of the severity and complexity of childhood traumatization, of the severity of dissociation and impulsivity, and of the severity of current borderline psychopathology. Fourth, we have found that childhood traumatization, particularly early sexual abuse and the higher cumulative trauma score were highly predictive of pathological dissociation and impulsivity. Fifth, our study revealed that impulsivity and dissociation are important links between early maladaptive experiences and self-injurious and suicidal behavior. These findings suggest that clinicians have to consider another factors, apart from depression and hopelessness, in the development of suicide attempts in borderline patients. This study will, hopefully, encourage Hungarian clinicians to assess the childhood experiences of borderline patients more thoroughly, bringing the high likelihood of childhood abuse to clinicians’ attention. A better appreciation of the possible childhood abuse experiences of borderline patients may, hopefully, help clinicians view them as survivors of abuse with specific treatment needs

Isoprenylation and NET formation in acute pancreatitis

Acute Pancreatitis (AP) is an inflammation disease that characterized by activation of protease and the innate immune system, leading to infiltration of neutrophils and tissue damage in the pancreas. The aim of this thesis was to determine the role of isoprenylation (farnesyltransferase and geranylgeranyltransferase) as well as NET formation in regulating recruitment of neutrophils and tissue damage in severe AP. AP in mice was induced by retrograde infusion of Na-taurocholate into the pancreatic duct and intraperitoneal injection of L-arginine two times at hourly intervals. Induction of pancreatitis provoked a clear cut increase in tissue damage of the pancreas characterized by neutrophil infiltration, myeloperoxidase activity, chemokine levels, and acinar cell necrosis and edema formation in the pancreas. In paper I, farnesyltransferase mediates leukocyte sequestration and tissue injury in AP. Inhibition of farnesyltransferase attenuates infiltration of neutrophils in the pancreas and the lung and suggesting that farnesyltransferase controls both local and systemic inflammation in pancreatitis. Paper II demonstrates that geranylgeranyltransferase regulate severity in pancreatitis. Inhibition of geranylgeranyltransferase results in a reduction of neutrophil up-regulation Mac-1 and CXCL2 formation in the pancreas. Blocking geranylgeranyltransferase activity attenuated systemic inflammation and pulmonary neutrophils in animals with pancreatitis. In paper Paper III address the role of Ras-signalling in AP. Ras inhibition improves neutrophil infiltration, blood amylase, cytokine formation and and pancreatitis-associated systemic inflammation. Paper IV demonstrates that NETs are generated in the inflamed pancreas and play a critical role in the development of severe AP. Inhibition of NET decreased CXCL2 formation and neutrophil recruitment in the inflamed pancreas. Moreover, NETs regulates STAT3 activity and trypsin activation in acinar cells and histones might be important molecular mediators in these processes. These findings identify a novel role of isoprenylation and NET formation in pancreatitis and suggest that targeting these mechanisms might be a useful way to ameliorate local and systemic inflammation in severe AP

Synthesis Two Coumarin Derivatives Using Heterogeneous Catalysist

Two coumarin derivatives: 5,7-di Hydroxy-4-Methyl Coumarin (1) and 6-hydroxy-1-methyl-3H-benzo[f]chromen-3-one (2) have been synthesized via Pechmann condensation using Amberlyst-15 as a green catalyst. The coumarin 1 was synthesized by the condensation of phloroglucinol 3 with the ethyl acetoacetate 4, while the coumarin 2 was synthesized from the condensation of β-keto esters 4 with the 1,3-dihydroxy naphthalene 5.The conditions of reactions were as follwing:  (1:1) the molar ration of reagents, (10mol.%, 0.2 g) Amberlyst-15  at 110°C in solvent-free conditions. The yields in this conditions  were (95%) for the compounds 1 and (88%) for the compounds 2. The possibility of recycliny the heterogenus catalyst (amberlyst -15) adds an advantage to the studied reactions. The purified products were  characterized by spectral methods: FT-IR, 1H-NMR , 13C-NMR

Study The Application of Cleaner Production at Bukit Asam (Corporation) Tarahan Coal Terminal

The process of accumulation (stockpiling) and mixing (blending) of coal will produce coal quality in accordance with the specifications you want, but as a byproduct of coal sludge typically generated, air pollution, water pollution,  self combustion and others. Efforts in maintaining the quality of the coal in the process of stacking and blending of coal is by revamping operations in unit coal loading port. Approach to the prevention of waste offers the highest level of protection to workers and public health, including the protection and conservation of the environment both locally and globally. The research was conducted in two stages: (1) the observation and study of the cleaner production of coal at the terminal level, and (2) study the implementation of cleaner production and recommended for coal terminal. The results get 14 cleaner production options that can be implemented  in Bukit Asam (Corp),  Tarahan Coal Terminal 1). Garbage collection on each carriage. 2). The use of water from the inlet / sea water using water tankers. 3). Returns coal to stockpile. 4). Repeated use of water for watering the operational area. 5). Watering the carriage before the reversal process. 6). Installation of water spray / sprinkle. 7). Returns runoff water which still contains coal to the stockpile. 8). Make a wall in the dock. 9). Use a vacuum cleaner cars. 10). Collecting coal before the reversal process then sold to be used again as a raw material coal briquette plant. 11). Making holes biopori. 12). Soon handle spontaneous combustion. 13). Using  mask and ear plugs. 14). The use of air monitoring equipment. The investment costs required for the implementation of cleaner production Rp. 2. 677.000.000, - which  payedback period for 1 month

Pengaruh Citra Perusahaan Terhadap Kepercayaan Serta Dampaknya Pada Minat Beli (Studi Pada Penjual Online Yang Menggunakan Jasa Pengiriman PT. Tiki Jalur Nugraha Ekakurir (Jne))

This research aims to explain the influence of corporate image of the trust, the influence of corporate image on purchase intention, and the effect of trust on purchase intention. This study is an explanation or explanatory research with a quantitative approach and measurement of population in this study is the online sellers who use the services of shipping PT. TIKI Jalur Nugraha Ekakurir (JNE). The sample in this study were 102 respondents using purposive sampling technique. Methods of data collection in this study using a questionnaire. Analysis of the data used is descriptive analysis and path analysis (path analysis). The results of this study found that: corporate image variables significantly influence the variables of trust; corporate image variables significantly influence the variable purchase intention; and trust variables significantly influence the variable purchase intention. Thus, PT. TIKI Line Ekakurir Nugraha (JNE) while maintaining quality of service, to improve the image of a good and positive. Therefore, PT. TIKI Jalur Nugraha Ekakurir (JNE) while maintaining quality of service, to improve the image of a good and positive

Prevalence of Malocclusion in Adolescence (12-17 Years) in Najaf area.

 الهدف من هذه الدراسه هو تحديد وجود وشيوع عدم الاطباق الصحيح في مجموعة معينه من طلاب المدارس تتراوح اعمارهم مابين 12-17 سنه في مدينة النجف في العراق . المرضى وطريقة البحث: دراسه عرضيه تتكون من مجموعتين صنفت حسب الجنس الى مجوعة ذكور ومجموعة اناث ,الدراسه اجريت عشوائيا على مجموعه معينه من المدارس الثانويه للذكور والاناث في مدينة النجف في الفتره بين شهر تشرين الاول 2015 الى شهر الخامس 2016. عشرة مدارس اختيريت عشوائيا 788 من الاناث و584 من الذكور تتراوح اعمارهم مابين 12-17 سنه. النتائج: اظهرت النتائج ان الصنف الاول من الاطباق كانت نسبتهم 88.04% بينما الصنف الثاني كانت نسبتهم 8.03% و 1.13 للقسمين الاول والثاني على التوالي اما الصف الثالث فكانت نسبتهم 2.3%. مجموعة الاسنان المتركبه كانت نسبتهم 57% بينما زيادة بروز الاسنان الايجابي والسلبي 16,1% و%6,3 على التوالي ومجموعة الاطباق المتعاكس كانت نسبتهم 10,34و 12.68% على التوالي. وكانت نسبة زيادة الاباق والاطباق المفتوح وفتحة بين الاسنان الاماميه كالتالي 6.4%و 2.9%و2,7%. الاستنتاجات:نسبة الشيوع الاعلى كانت للصنف الاول من الاطباق ومن ثم الصنف الثاني القسم الاول يتبعه الصنف الثالث ومن ثم القسم الثاني من الصنف الثاني الذي كان اقل نسبه.Background: The aim of present study is to detect the prevalence of malocclusion in specific group aged between 12-17 years school children in Al-Najaf city of Iraq. Patient and methods: Cross sectional study composed of two groups that classified according to the gender into male and female groups, the study was done in randomly selected secondary school for male and others for female in Al-Najaf city, in the period between October, 2015 and May, 2016. Ten schools were randomly selected 788 females and 584 males were clinicaly examined aged between 12-17 years old. Results: The result shows Class I malocclusion was 88.04% according to Angle’s classification, whereas 8.03% show Class II Div.1, 1.31 % exhibit Class II Div. 2 and Class III malocclusion were present in 2.3%. Crowding was present in about 57%, While Excessive overjet, Negative overjet, anterior crossbites, Posterior crossbites show 16.1%, 3.4%, 10.34%, 12.68% respectively, Deep overbite were in 6.4%,  Open bite in 2.9%, Median diastema were in 2.7%. Conclusion:  Angle’s Class I malocclusion show maximum prevalence, followed by Angle’s Class II/1 and Class III, while Angle’s Class II/2 malocclusion shows the lowest percent of prevalence in secondary school of Al-Najaf