Analisis Respon Auditor terhadap Asumsi Going Concern Akibat Krisis Moneter dan Financial Distres Model (Study Kasus pada Perusahaan di BEI yang Mengalami Kerugian)

Penelitian ini menguji tentang respon auditor terhadap askumsi going concern pada saat krisis moneter dan financial distress model. Tujuan dari penelitian ini adalah untuk menguji apakah respon dari kedua situasi diatas berbeda atau sama. Sampel dari penelitian ini adalah Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2007-2009 yang mengalami penurunan laba selama 2 tahun berturut-turut. Hasil dari penelitian ini pada pengujian di tahun 2008 menghasilkan kesimpulan bahwa semua kelompok berbeda, namun pada tahun 2009 ada kelompok yang sama. Dan pada tahun 2008 dan 2009 hasilnya berbeda juga respon yang diberikan.JEL Classification : M0, M4

Target and Mastery Lands the Scope of Land Agricultural Land Redistribution in the Province of South Kalimantan

This type of research is juridical-empirical, character of an explanatory study, using non probality sampling technique, with sampling purposive or judgment sampling, with its own considerations for selecting members of the sample. Respondents farmers, farmer groups, informants: National Land Agency, Agency for Agricultural Extension and the National Bureau of Statistics.A redistribution subject of Agricultural Land in South Kalimantan province, not all poor farmers and sharecroppers, but there are also traders, private employees and civil servants. Due to ignorance of the farming community will Land Redistribution program. Object of agricultural land redistribution in South Kalimantan, only on state land or land uncultivated state-controlled, whereas the maximum limit for the excess land, absentee land and abandoned land is not part of the object of reform because it could not be implemented due to the constraints of data and information not enough about it. Because the object redistribution of agricultural land that is not up to two (2) acres, has not been able to fulfill the lives of farmers, because it is too small farms and agricultural produce is not maximized

Three-Dimensional Geometric Morphometric Analysis of Fossil Canid Mandibles and Skulls

Acknowledgements We thank C.P. Klingenberg for critical discussion of methodology. A. Drake and R. Losey were supported by a grant from the Social Sciences and Humanities Research Council of Canada grant (#SSHRC IG 435-2014-0075) and a European Research Council Grant to D. Anderson (#295458). M. Sablin acknowledges participation of ZIN RAS (state assignment № АААА-А17-117022810195-3) to this research. Supplementary information accompanies this paper at doi:10.1038/s41598-017-10232-1Peer reviewedPublisher PD

Only Yes Means Yes: Sexual Coercion in Rural Adolescent Relationships

Purpose Sexual consent is important to healthy relationships; however, sexual coercion is common. We examine modifiable risk and protective factors for sexual coercion among high school students in a rural community. Methods We surveyed 10th graders (N = 442) in a rural, Midwestern, low-to-middle income county before receiving an evidence-based sex education program. Sexual coercion was a single item, “has anyone you were dating or going out with forced you to do sexual things that you did not want to do?” We examined associations between sexual coercion and demographics, risk behaviors, sexual self-efficacy, controlling relationship behaviors, parent communication, and adverse childhood experiences. Results Approximately 22% of females and 8% of males reported experiencing sexual coercion at least once in their lifetime. Gender differences emerged in associated risk and protective factors, including sexual sex efficacy, controlling relationship behaviors, parent–adolescent communication about sex, and adverse childhood experiences. Conclusions Sexual coercion is common among adolescents in rural communities. Prevention interventions should target modifiable risk and protective factors

Mood, motives, and money: An examination of factors that differentiate online and non-online young adult gamblers

Background and aims To date, there is a lack of research on psychological factors associated with young adult online gambling. The current study examined differences between young adult online and non-online gamblers, using information gathered at baseline and over 30 days during which participants reported on their moods, gambling behaviors, and reasons for initiating and discontinuing gambling. Methods Participants were 108 young adult regular gamblers (i.e., gambling four or more times in the past month) who participated in a 30-day daily diary study. Results Male gender, baseline coping motives for gambling and negative affect averaged across the 30 days emerged as significant correlates of online gambling, over and above other background variables. Online gamblers also scored higher on a baseline measure of pathological gambling. Over the 30 days of self-monitoring, online gamblers spent more time gambling, and won more money gambling, whereas non-online gamblers consumed more alcohol while gambling. Online gambling was more often initiated to make money, because of boredom and to demonstrate skills, whereas non-online gambling was more often initiated for social reasons and for excitement. Online gambling was more often discontinued because of boredom, fatigue or distress, whereas non-online gambling was discontinued because friends stopped gambling or mood was improved. Discussion and conclusions This study provides preliminary evidence that coping strategies may be particularly important to reduce risks for online gamblers, whereas strategies for non-online gamblers should focus on the social aspects of gambling

Blood Lead Levels and Serum Insulin-Like Growth Factor 1 Concentrations in Peripubertal Boys

Background: Childhood lead exposure has been associated with growth delay. However, the association between blood lead levels (BLLs) and insulin-like growth factor 1 (IGF-1) has not been characterized in a large cohort with low-level lead exposure. Methods: We recruited 394 boys 8–9 years of age from an industrial Russian town in 2003–2005 and followed them annually thereafter. We used linear regression models to estimate the association of baseline BLLs with serum IGF-1 concentration at two follow-up visits (ages 10–11 and 12–13 years), adjusting for demographic and socioeconomic covariates. Results: At study entry, median BLL was 3 μg/dL (range, < 0.5–31 μg/dL), most boys (86%) were prepubertal, and mean ± SD height and BMI z-scores were 0.14 ± 1.0 and –0.2 ± 1.3, respectively. After adjustment for covariates, the mean follow-up IGF-1 concentration was 29.2 ng/mL lower (95% CI: –43.8, –14.5) for boys with high versus low BLL (≥ 5 μg/dL or < 5 μg/dL); this difference persisted after further adjustment for pubertal status. The association of BLL with IGF-1 was stronger for mid-pubertal than prepubertal boys (p = 0.04). Relative to boys with BLLs < 2 μg/dL, adjusted mean IGF-1 concentrations decreased by 12.8 ng/mL (95% CI: –29.9, 4.4) for boys with BLLs of 3–4 μg/dL; 34.5 ng/mL (95% CI: –53.1, –16.0) for BLLs 5–9 μg/dL; and 60.4 ng/mL (95% CI: –90.9, –29.9) for BLLs ≥ 10 μg/dL. Conclusions: In peripubertal boys with low-level lead exposure, higher BLLs were associated with lower serum IGF-1. Inhibition of the hypothalamic–pituitary–growth axis may be one possible pathway by which lead exposure leads to growth delay

Bacterial microevolution and the Pangenome

The comparison of multiple genome sequences sampled from a bacterial population reveals considerable diversity in both the core and the accessory parts of the pangenome. This diversity can be analysed in terms of microevolutionary events that took place since the genomes shared a common ancestor, especially deletion, duplication, and recombination. We review the basic modelling ingredients used implicitly or explicitly when performing such a pangenome analysis. In particular, we describe a basic neutral phylogenetic framework of bacterial pangenome microevolution, which is not incompatible with evaluating the role of natural selection. We survey the different ways in which pangenome data is summarised in order to be included in microevolutionary models, as well as the main methodological approaches that have been proposed to reconstruct pangenome microevolutionary history

Why do people fitted with hearing aids not wear them?

Objective: Age-related hearing loss is an increasingly important public health problem affecting approximately 40% of 55–74 year olds. The primary clinical management intervention for people with hearing loss is hearing aids, however, the majority (80%) of adults aged 55–74 years who would benefit from a hearing aid, do not use them. Furthermore, many people given a hearing aid do not wear it. The aim was to collate the available evidence as to the potential reasons for non-use of hearing aids among people who have been fitted with at least one. Design: Data were gathered via the use of a scoping study. Study sample: A comprehensive search strategy identified 10 articles reporting reasons for non-use of hearing aids. Results: A number of reasons were given, including hearing aid value, fit and comfort and maintenance of the hearing aid, attitude, device factors, financial reasons, psycho-social/situational factors, healthcare professionals attitudes, ear problems, and appearance. Conclusions: The most important issues were around hearing aid value, i.e. the hearing aid not providing enough benefit, and comfort related to wearing the hearing aid. Identifying factors that affect hearing aid usage are necessary for devising appropriate rehabilitation strategies to ensure greater use of hearing aids

Association of Accelerometry-Measured Physical Activity and Cardiovascular Events in Mobility-Limited Older Adults: The LIFE (Lifestyle Interventions and Independence for Elders) Study.

BACKGROUND:Data are sparse regarding the value of physical activity (PA) surveillance among older adults-particularly among those with mobility limitations. The objective of this study was to examine longitudinal associations between objectively measured daily PA and the incidence of cardiovascular events among older adults in the LIFE (Lifestyle Interventions and Independence for Elders) study. METHODS AND RESULTS:Cardiovascular events were adjudicated based on medical records review, and cardiovascular risk factors were controlled for in the analysis. Home-based activity data were collected by hip-worn accelerometers at baseline and at 6, 12, and 24&nbsp;months postrandomization to either a physical activity or health education intervention. LIFE study participants (n=1590; age 78.9±5.2 [SD] years; 67.2% women) at baseline had an 11% lower incidence of experiencing a subsequent cardiovascular event per 500&nbsp;steps taken per day based on activity data (hazard ratio, 0.89; 95% confidence interval, 0.84-0.96; P=0.001). At baseline, every 30&nbsp;minutes spent performing activities ≥500&nbsp;counts per minute (hazard ratio, 0.75; confidence interval, 0.65-0.89 [P=0.001]) were also associated with a lower incidence of cardiovascular events. Throughout follow-up (6, 12, and 24&nbsp;months), both the number of steps per day (per 500&nbsp;steps; hazard ratio, 0.90, confidence interval, 0.85-0.96 [P=0.001]) and duration of activity ≥500&nbsp;counts per minute (per 30&nbsp;minutes; hazard ratio, 0.76; confidence interval, 0.63-0.90 [P=0.002]) were significantly associated with lower cardiovascular event rates. CONCLUSIONS:Objective measurements of physical activity via accelerometry were associated with cardiovascular events among older adults with limited mobility (summary score &gt;10 on the Short Physical Performance Battery) both using baseline and longitudinal data. CLINICAL TRIAL REGISTRATION:URL: http://www.clinicaltrials.gov. Unique identifier: NCT01072500

Literacy For All: A Phenomenological Study On The Application Of Massachusetts Informational Reading Standards In Massachusetts Public High School Content-Area Disciplines

The purpose of this phenomenological qualitative study was to describe the lived experiences of Massachusetts public high school content-area teachers with applying Massachusetts informational reading standards in their instructional practices to support reading development for all students. This qualitative study utilized data collected from six Massachusetts public high school content-area teachers through one-on-one semi-structured interviews. The literature review applied the theoretical framework of SFL which focuses on the practice of studying texts through the social and cultural context of the text, in this case, in content-area curricular texts and resources. Themes focused on national and local informational reading standards, reading science, and strategies for applying informational reading standards, specifically vocabulary development and text complexity. The findings suggest that stagnant reading scores result from multiple challenges such as inadequate teacher professional learning in adolescent reading, inconsistent scheduling and curricular resources, and competing priorities between content coverage and instructional time. The implications for practice are that building and district leaders target enhancing disciplinary literacy practices through professional development, resources, and coaching. The disparities in collaboration, scheduling, and district-supported professional development highlight the need for greater oversight and consistency from policymakers to ensure effective use of common planning time and equitable implementation of top-down initiatives