Pengaruh Ukuran Kantor Akuntan Publik Terhadap Opini Going Concern Dan Earnings Response Coefficients (Erc) Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2013

This study specifically aims to examine the link and effect between theaccounting firm size on issuance of the going concern audit opinion and earnings responsecoefficients (ERCs). The research method uses empirical methods to secondary dataobtained from Indonesian Stock Exchange for the year 2011-2013 with total observationof 282 firm-years. The result for the entire samples show that there is a positiverelationship (association) between the firms audited by the Big 4 accounting firms on theissuance the going concern audit opinion and interestingly, there is a negative relationship(association) between the firms audited by the Big 4 accounting firms on the earningsresponse coefficients (ERCs). Large accounting firms does not always produce highquality earnings. Thus, earnings quality information of large and small accounting firmscan be considered fairly uniform

Evaluasi Pengaruh Financial Distress Dan Rasio Keuangan Terhadap Opini Dan Pengungkapan (Disclosure) Yang Memadai Dalam Laporan Audit Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2005-2007

Objective of this research is to find out relationship and how big the influence of relationship between Altman Z Score calculation to predict company bankruptcy and Liquidity Ratio, Solvability Ratio, Profitability Ratio, Growth Ratio to Opinion and sufficient disclosure in Audit Report. This research applies technique of secondary data collection that consist of 40 audited financial statements of Manufacturer Companies which is announced in period of year 2005 – 2007. Process of data collection is conducted in two phases, which are mathematical data collection to calculate Z score from Altman Z Score, Liquidity Ratio, Solvability Ratio, Profitability Ratio, Growth Ratio and Statistical descriptive data collection with supported by SPSS version 17.00. Output from data analysis shows that variable ratio from Altman Z Score has significant influence to opinion and disclosure, but Liquidity Ratio has no significant influence to opinion and disclosure, Solvability Ratio has significant influence to opinion and disclosure, Profitability Ratio has no significant influence to opinion and disclosure, Growth Ratio has no significant influence to opinion and sufficient disclosure in Audit report. Whereas based on the test result has shown that Altman Z Score ratio, Liquidity ratio, Solvability ratio, Profitability ratio and Growth ratio has significant  simultaneous and coincidental influence to opinion and sufficient disclosure in audit report

A novel N-terminal extension in mitochondrial TRAP1 serves as a thermal regulator of chaperone activity.

Hsp90 is a conserved chaperone that facilitates protein homeostasis. Our crystal structure of the mitochondrial Hsp90, TRAP1, revealed an extension of the N-terminal β-strand previously shown to cross between protomers in the closed state. In this study, we address the regulatory function of this extension or 'strap' and demonstrate its responsibility for an unusual temperature dependence in ATPase rates. This dependence is a consequence of a thermally sensitive kinetic barrier between the apo 'open' and ATP-bound 'closed' conformations. The strap stabilizes the closed state through trans-protomer interactions. Displacement of cis-protomer contacts from the apo state is rate-limiting for closure and ATP hydrolysis. Strap release is coupled to rotation of the N-terminal domain and dynamics of the nucleotide binding pocket lid. The strap is conserved in higher eukaryotes but absent from yeast and prokaryotes suggesting its role as a thermal and kinetic regulator, adapting Hsp90s to the demands of unique cellular and organismal environments

Oscillatory Photodynamic Therapy for Choroidal Neovascularization and Central Serous Retinopathy; a Pilot Study

Purpose: To report the preliminary results of oscillatory photodynamic therapy (OPDT) for choroidal neovascularization (CNV) and central serous retinopathy (CSR). Methods: This study included 7 eyes of 6 patients with CSR (2 eyes), idiopathic CNV (2 eyes), CNV due to age-related macular degeneration (AMD) (2 eyes), and peripapillary CNV secondary to presumed ocular histoplasmosis syndrome (1 eye). Intravenous verteporfin (6 mg/m2 body surface area) was infused over 10 minutes followed by oscillating laser (wavelength 689 nm) covering slightly beyond the entire lesion. An Area Centralis lens was applied and laser was delivered (600 mW/cm2 fluence rate and 50 J/cm2 dose). Intravitreal bevacizumab and dexamethasone combination therapy was used with OPDT in 4 eyes with CNV; intravitreal dexamethasone and triamcinolone acetonide were injected in the other eye with CNV. Clinical examination, funduscopy, fluorescein angiography, and optical coherence tomography (OCT) were performed at baseline and after treatment. Results: After mean follow-up of 7.1±5.1 months, visual acuity improved from 0.87±0.69 logMAR (20/160) to 0.60±0.65 logMAR (20/80) (P = 0.027); central foveal thickness decreased from 322±62.1 to 240.7±34.8 microns as measured by OCT (P = 0.018). Fluorescein angiography and OCT demonstrated cessation of vascular leakage, and resolution of hemorrhage and subretinal fluid in all eyes. No adverse events or recurrence were noted. Conclusion: OPDT was effective in treating CNV lesions and CSR. OPDT may be an improvement on standard PDT due to reduced side effects, thermal damage and scarring

Factors Associated with 5-Year Glaucomatous Progression in Glaucoma Suspect Eyes

Background: The US Preventive Services Task Force found that treatment of early asymptomatic primary open-angle glaucoma reduces visual field defects. However, it remains unclear which factors are associated with glaucomatous progression and which patients are at higher risk. The purpose of this study was to assess demographic factors, medical comorbidities, Humphrey visual field (VF) results, and Cirrus optical coherence tomography variables that could be predictive for 5-year glaucoma progression. Methods: A retrospective longitudinal study was conducted with the following inclusion criteria: glaucoma suspect eyes (defined as an asymmetric cup to disc ratio or an intraocular pressure \u3e21mmHg), best-corrected visual acuity 20/100 or better, spherical equivalent better than −8 diopters and astigmatism less than 3 diopters. Two consecutive abnormal VF tests during a 5-year follow-up was considered glaucomatous progression. Results: A total of 365 eyes (288 patients) were included in the study, of which 55 (15%) converted to glaucoma after 5 years. Logistic regression analysis showed that baseline mean deviation (MD), pattern standard deviation (PSD), VF index, and retinal nerve fiber layer (RNFL) colors were statistically significant in predicting 5-year glaucomatous progression. Though there were differences in glaucoma progression rates when analyzing sex, age, hypertension, diabetes mellitus, family history of glaucoma, and baseline intraocular pressure, these factors were not statistically significant. Conclusions: The study found that VF test results (MD and PSD) and RNFL colors can strongly predict which patients are at an increased risk of glaucoma progression. Clinicians can consider these factors when initiating, or continuing, prophylactic treatment for patients with glaucoma suspect eyes