PERSEPSI MAHASISWA AKUNTANSI TERHADAP NIAT UNTUK MELAKUKAN PENGUNGKAPAN KECURANGAN (WHISTLEBLOWING) STUDI EMPIRIS PADA MAHASISWA S-1 AKUNTANSI DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA)

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh dari komitmen profesional, sosialisasi antisipatif, dan penalaran moral terhadap pentingnya whistleblowing. Penelitian ini menggunakan teknik simple random sampling, sampel sebanyak 80 mahasiswa S-1 Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala. Jenis penelitian yang digunakan adalah pengujian hipotesis. Tekhnik pengumpulan data dilakukan dengan menggunakan data primer dari kuesioner. Kuesioner didistribusikan kepada setiap mahasiswa yang menjadi sampel. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS versi 23.Hasil penelitian ini menunjukkan bahwa komitmen profesional, sosialisasi antisipatif dan penalaran moral secara simultan berpengaruh terhadap pentingnya whistlelbowing. Secara persial, komitmen profesional, sosialisasi antisipatif dan penalaran moral berpengaruh terhadap pentingnya whistlelbowing.Kata Kunci: Whistleblowing, komitmen profesional, sosialisasi antisipatif, penalaran moral, dan etik

Managerial cognition and the value chain in the digital music industry

Do entrepreneurs construct new cognitive frameworks or adapt existing ones in unstable, transforming industry contexts, and what importance do existing mental models, in particular the value chain, take on for them? The official discourses, mission and vision statements of the 21 most visible online music ventures were analyzed using mixed methods to capture the representations of the digital music industry of the entrepreneurs at their helm. The managerial cognition of digital music entrepreneurs challenges all the dominant logics and industry recipes of the traditional music industry and encounters no cognitive barriers. The cognitive frame of the value chain remains prevalent however in the representations of digital music entrepreneurs, and restrains them from embracing the specificities of the creative industries

Diagnostic yield of ThinPrep preparation in the assessment of fine‐needle aspiration biopsy of salivary gland neoplasms

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/110615/1/dc23188.pd

Boundary element formulations for the numerical solution of two-dimensional diffusion problems with variable coefficients

This is the post-print version of the final paper published in Computers & Mathematics with Applications. The published article is available from the link below. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. Copyright @ 2012 Elsevier B.V.This paper presents new formulations of the radial integration boundary integral equation (RIBIE) and the radial integration boundary integro-differential equation (RIBIDE) methods for the numerical solution of two-dimensional diffusion problems with variable coefficients. The methods use either a specially constructed parametrix (Levi function) or the standard fundamental solution for the Laplace equation to reduce the boundary-value problem (BVP) to a boundary–domain integral equation (BDIE) or boundary–domain integro-differential equation (BDIDE). The radial integration method (RIM) is then employed to convert the domain integrals arising in both BDIE and BDIDE methods into equivalent boundary integrals. The resulting formulations lead to pure boundary integral and integro-differential equations with no domain integrals. Furthermore, a subdomain decomposition technique (SDBDIE) is proposed, which leads to a sparse system of linear equations, thus avoiding the need to calculate a large number of domain integrals. Numerical examples are presented for several simple problems, for which exact solutions are available, to demonstrate the efficiency of the proposed approaches

Organic aerosol formation downwind from the Deepwater Horizon oil spill.

A large fraction of atmospheric aerosols are derived from organic compounds with various volatilities. A National Oceanic and Atmospheric Administration (NOAA) WP-3D research aircraft made airborne measurements of the gaseous and aerosol composition of air over the Deepwater Horizon (DWH) oil spill in the Gulf of Mexico that occurred from April to August 2010. A narrow plume of hydrocarbons was observed downwind of DWH that is attributed to the evaporation of fresh oil on the sea surface. A much wider plume with high concentrations of organic aerosol (>25 micrograms per cubic meter) was attributed to the formation of secondary organic aerosol (SOA) from unmeasured, less volatile hydrocarbons that were emitted from a wider area around DWH. These observations provide direct and compelling evidence for the importance of formation of SOA from less volatile hydrocarbons

Can older people remember medication reminders presented using synthetic speech?

Reminders are often part of interventions to help older people adhere to complicated medication regimes. Computer-generated (synthetic) speech is ideal for tailoring reminders to different medication regimes. Since synthetic speech may be less intelligible than human speech, in particular under difficult listening conditions, we assessed how well older people can recall synthetic speech reminders for medications. 44 participants aged 50-80 with no cognitive impairment recalled reminders for one or four medications after a short distraction. We varied background noise, speech quality, and message design. Reminders were presented using a human voice and two synthetic voices. Data were analyzed using generalized linear mixed models. Reminder recall was satisfactory if reminders were restricted to one familiar medication, regardless of the voice used. Repeating medication names supported recall of lists of medications. We conclude that spoken reminders should build on familiar information and be integrated with other adherence support measures. © The Author 2014. Published by Oxford University Press on behalf of the American Medical Informatics Association. All rights reserved. For Permissions, please email: [email protected] numbered affiliations see end of article

Small Farmers Agricultural Cooperative Launched

The Walmart Initiative was designed to provide technical support to train at least 200 farmers on best practices in marketing produce to larger companies and corporations like Walmart. This support was provided through specialized training, workshops, informational group meetings, and overall awareness of market opportunities. The specialized training included Food Safety Standards and Food Safety Certification requirements, effective production techniques, harvesting, grading, packaging, refrigeration/cold chain requirements, transportation, fiscal responsibility, financial management, record-keeping, and insurance and product liability. As part of a five state initiative, Tuskegee University identified and assisted in the formation of the Small Farmers Agricultural Cooperative comprised of members from several regions throughout the State of Alabama. The Cooperative received training necessary to understand the importance of farmers working together, internal management and controls, sharing of knowledge, resources and experience, doing business at higher volumes/quantities, and operating at a higher level of quality assurance; thus, improving marketing opportunities. Key Words: Cooperative, Produce Marketing, Small Farmers, Walmart Initiativ

The Small Farmers Agricultural Cooperative Today

Abstract The Small Farmer-Tuskegee University-Walmart Project was designed to provide technical support to train at least 200 farmers on best practices in marketing produce to large companies such as Walmart. Activities included specialized training, workshops, and informational group meetings, and overall awareness of market opportunities. The specialized trainings included food safety standards and food safety certification requirements, efficient production techniques, harvesting, grading, packaging, refrigeration/cold chain requirements, transportation, fiscal responsibility, financial management, record-keeping, and insurance and product liability. As part of the process, Tuskegee University assisted with the formation of the Small Farmers Agricultural Cooperative, which is comprised of members from Central and South Alabama. Cooperative training included the benefits of farmers working together; internal management and controls; sharing of knowledge, resources and experience; doing business at higher volumes/quantities, and operating at a higher level of quality assurance; thus, ensuring the improvement in marketing opportunities. Keywords: Cooperative, Produce Marketing, Small Farmers, Small Farmer-Tuskegee University-Walmart Projec

On the stability of high-speed milling with spindle speed variation

Spindle speed variation is a well-known technique to suppress regenerative machine tool vibrations, but it is usually considered to be effective only for low spindle speeds. In this paper, the effect of spindle speed variation is analyzed in the high-speed domain for spindle speeds corresponding to the first flip (period doubling) and to the first Hopf lobes. The optimal amplitudes and frequencies of the speed modulations are computed using the semidiscre- tization method. It is shown that period doubling chatter can effectively be suppressed by spindle speed variation, although, the technique is not effective for the quasiperiodic chatter above the Hopf lobe. The results are verified by cutting tests. Some special cases are also discussed where the practical behavior of the system differs from the predicted one in some ways. For these cases, it is pointed out that the concept of stability is understood on the scale of the principal period of the system—that is, the speed modulation period for variable spindle speed machining and the tooth passing period for constant spindle speed machining