PENGARUH KOMPETENSI DAN DUE PROFESSIONAL CARE AUDITOR TERHADAP KUALITAS HASIL AUDIT INVESTIGASI (Studi Pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat)

ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh kompetensi dan due professional care auditor terhadap kualitas hasil audit investigasi pada Perwakilan BPKP Provinsi Jawa Barat. Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan verifikatif dengan menggunakan data primer. Teknik sampling yang digunakan adalah non probability sampling dengan metode sampling jenuh. Analisis statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi, korelasi, serta analisis koefisien determinasi. Populasi dalam penelitian ini adalah auditor investigasi pada Perwakilan BPKP Provinsi jawa Barat. Jumlah sempel yang diambil sebanyak 20 auditor. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa secara parsial kompetensi dan due professional care berpengaruh terhadap kualitas audit. Besarnya pengaruh Kompetensi sebesar 44,4%, dan due professional care sebesar 19,1% terhadap kualitas audit. Secara simultan kompetensi dan due professional care terhadap kualitas audit sebesar 63,5%, sedangkan sisanya 36,5% merupakan faktor lain di luar variabel independen yang sedang diteliti, seperti independensi, objektivitas, pengalaman. Kata Kunci: kompetensi, due professional care, kualitas hasil audit investigas

Faktor - Faktor Yang Mempengaruhi Kinerja Karyawan Di PT Waskita Karya Proyek Tol Cibitung - Cilincing

This study aims to determine the factors that affect the performance of employees. This study uses purposive sampling method in sampling, the sample, namely the employees. The method of analysis uses multiple linear regression. The results showed that in general 1) job satisfaction has a significant effect on employee performance, 2) organizational commitment has a significant effect on employee performance and 3) Work behavior has a significant effect on the employee performance

Avaliação da qualidade e segurança microbiológica de refeições de sushi prontas a consumir em Portugal

Being a food product that contains perishable ingredients and involves a significant degree of manual handling during preparation, sushi is regarded as a potentially hazardous food, which may lead to foodborne disease outbreaks. In Portugal, consumption of takeaway sushi meals has strongly increased throughout the past few years; however, there is limited information regarding its compliance with food quality standards. Under this context, the present study aimed to evaluate the microbiological quality and safety of take-away ready-to-eat sushi meals in Lisbon, Portugal. Sixty- two samples were collected from different origins (restaurant and hypermarket), and each sample was tested for aerobic mesophilic microorganisms, Enterobacteriaceae, Escherichia coli, positive coagulase Staphylococci, presumptive Bacillus cereus count, as for detection of pathogenic microorganisms, such as Salmonella spp., Listeria monocytogenes and Vibrio parahaemolyticus, V. cholerae and V. vulnificus. Results revealed that 48.4% (30/62) were deemed unsatisfactory, 35.5% (22/62) were classified as borderline and only 16.1% (10/62) were considered satisfactory. Even though we did not detect the incidence of potentially pathogenic microorganisms in sushi, the presence of B. cereus and coagulase- positive Staphylococci was detected at unsatisfactory levels. Furthermore, significant differences between the place of origin (restaurant vs. hypermarket) and type of fish were also observed. Overall, the high number of samples classified with a level of microbiological quality “unsatisfactory” and “borderline” highlights the need to review good hygiene practices, as well as the quality of the raw materials used, to obtain a final product with a satisfactory quality and safety levelRESUMO - Por ser um género alimentício que contém ingredientes perecíveis e envolve um grau significativo de manipulação manual durante a sua preparação, o sushi é considerado um alimento potencialmente perigoso, que pode causar surtos de doença de origem alimentar. Em Portugal, o consumo de refeições de sushi prontas a consumir tem aumentado ao longo dos últimos anos. No entanto, a informação sobre o cumprimento das normas de qualidade alimentar é limitada. Neste contexto, o presente estudo teve como objetivo avaliar a qualidade e a segurança microbiológica de refeições de sushi prontas para consumo em take-way, na região de Lisboa, Portugal. Foram colhidas 62 amostras de diferentes origens (restaurante e hipermercado), e em cada amostra foi efetuada a contagem de microrganismos aeróbios mesófilos, Enterobacteriaceae, Escherichia coli, estafilococos coagulase positiva, Bacillus cereus presuntivos, e deteção de microrganismos patogénicos, tais como: Salmonella spp., Listeria monocytogenes, Vibrio parahaemolyticus, Vibrio cholerae e Vibrio vulnificus. Os resultados revelaram que 48,4% (30/62) das amostras foram consideradas insatisfatórias, 35,5% (22/62) foram classificadas como “borderline” e apenas 16,1% (10/62) foram consideradas como satisfatórias. Embora não tenham sido detetados microrganismos potencialmente patogénicos nas amostras de sushi, a presença de B. cereus e estafilococos coagulase positivos foram detetados em níveis insatisfatórios. Além disso, também foram observadas diferenças significativas entre o local de origem (restaurante vs. hipermercado) e tipo de peixe. No geral, o elevado número de amostras classificadas com um nível de qualidade microbiológica insatisfatória e “borderline” evidência a necessidade de revisão das boas práticas de higiene, bem como da qualidade das matérias- primas utilizadas, para obter um produto final com qualidade e segurança satisfatóriainfo:eu-repo/semantics/publishedVersio

Factors Associated with Revision Surgery after Internal Fixation of Hip Fractures

Background: Femoral neck fractures are associated with high rates of revision surgery after management with internal fixation. Using data from the Fixation using Alternative Implants for the Treatment of Hip fractures (FAITH) trial evaluating methods of internal fixation in patients with femoral neck fractures, we investigated associations between baseline and surgical factors and the need for revision surgery to promote healing, relieve pain, treat infection or improve function over 24 months postsurgery. Additionally, we investigated factors associated with (1) hardware removal and (2) implant exchange from cancellous screws (CS) or sliding hip screw (SHS) to total hip arthroplasty, hemiarthroplasty, or another internal fixation device. Methods: We identified 15 potential factors a priori that may be associated with revision surgery, 7 with hardware removal, and 14 with implant exchange. We used multivariable Cox proportional hazards analyses in our investigation. Results: Factors associated with increased risk of revision surgery included: female sex, [hazard ratio (HR) 1.79, 95% confidence interval (CI) 1.25-2.50; P = 0.001], higher body mass index (fo

Genome-scale approaches to identify genes essential for Haemophilus influenzae pathogenesis

Haemophilus influenzae is a Gram-negative bacterium that has no identified natural niche outside of the human host. It primarily colonizes the nasopharyngeal mucosa in an asymptomatic mode, but has the ability to disseminate to other anatomical sites to cause otitis media, upper and lower respiratory tract infections, septicemia, and meningitis. To persist in diverse environments the bacterium must exploit and utilize the nutrients and other resources available in these sites for optimal growth/survival. Recent evidence suggests that regulatory factors that direct such adaptations also control virulence determinants required to resist and evade immune clearance mechanisms. In this review, we describe the recent application of whole-genome approaches that together provide insight into distinct survival mechanisms of H. influenzae in the context of different sites of pathogenesis

A clinical guide to using intravenous proton-pump inhibitors in reflux and peptic ulcers

Intravenous (IV) proton-pump inhibitors (PPIs) are potent gastric acid suppressing agents, and their use is popular in clinical practice. Both IV and oral PPIs have similarly short half-lives, and their effects on acid secretion are similar, thus their dosing and dosage intervals appear to be interchangeable. The possible exception is when sustained high pHs are required to promote clot stabilization in bleeding peptic ulcers. Continuous infusion appears to be the only form of administration that reliably achieves these high target pHs. IV PPI is indicated in the treatment of high-risk peptic ulcers, complicated gastroesophageal reflux, stress-induced ulcer prophylaxis, Zollinger–Ellison syndrome, and whenever it is impossible or impractical to give oral therapy. The widespread use of PPIs has been controversial. IV PPIs have been linked to the development of nosocomial pneumonia in the intensive care setting and to spontaneous bacterial peritonitis in cirrhotic patients. This review discusses the use of IV PPI in different clinical scenarios, its controversies, and issues of appropriate use

Utilization of APTES-functionalized coconut waste-based cellulose microfiber/zeolitic-imidazolate framework-8 composite for curcumin delivery

With more than 7 million tons of coconut husk generated annually, this study proposes to fabricate the composite of coconut waste-based cellulose microfibers and zeolitic imidazolate framework-8 functionalized with (3-aminopropyl)-triethoxysilane (APTES-CMF/ZIF-8), which is used for curcumin uptake/release. The surface area and pore volume of APTES-CMF/ZIF-8 are found, respectively, at 247.6 m2/g and 0.21 m3/g. The morphology study also shows that the waste-based CMF possesses a uniform width at 5 e10 mm, and a length of up to several tens of microns, while the impregnated ZIF-8 has a rhombic dodecahedron shape with a particle diameter of 300e400 nm. The behavior of the curcumin uptake using APTES-CMF/ZIF-8 is elucidated via kinetics, isotherm, and thermodynamic studies. The maximum curcumin adsorption reaches 626.4 mg/g at the following condition: APTES-CMF/ZIF-8 loading (mc) ¼ 0.1% (w/w), uptake duration (t) ¼ 1440 min, temperature (T) ¼ 30 �C, and initial curcumin concentration of 1000 mg/L. This uptake follows the pseudo-second-order law and monolayer mechanism, with the fast migration of curcumin from the bulk solution to the surface of APTES-CMF/ZIF-8 as the rate-governing step. The curcumin and APTES-CMF/ZIF-8 interaction is driven by the electron exchange between both molecules. The release study of curcumin from Cur@APTES-CMF/ZIF-8 complies with the slow-first-order model. Moreover, the cumulative release is monitored at 74.2% at pH 5.5 and 47.9% at pH 7.4, signifying the pH-responsiveness of APTES-CMF/ZIF-8

Superficial zone chondrocytes in normal and osteoarthritic human articular cartilages synthesize novel truncated forms of inter-alpha-trypsin inhibitor heavy chains which are attached to a chondroitin sulfate proteoglycan other than bikunin

SummaryObjectiveWe have examined the occurrence of the inflammation-associated inter-alpha-trypsin inhibitor (IαI) components, bikunin, heavy chain (HC)1 and HC2 in normal cartilage and osteoarthritis (OA) cartilage and synovial fluids.Design/methodsCartilage extracts from normal donors and late-stage OA patients, and synovial fluids from OA patients were studied by Western blot with multiple antibodies to bikunin, HC1 and HC2. Cell and matrix localization was determined by immunohistochemistry and mRNA by RT-PCR.ResultsBikunin·chondroitin sulfate (CS) and IαI were abundant in OA cartilages, but virtually undetectable in normal. In both OA and normal cartilages, HCs were largely present in a novel C-terminally truncated 50-kDa form, with most, if not all of these being attached to CS on a proteoglycan other than bikunin. Synovial fluids from OA patients contained bikunin·CS and full-length (∼90kDa) HCs linked to hyaluronan (HA) as HC·HA (SHAP·HA). Immunohistochemistry showed intracellular and cell-associated staining for bikunin and HCs, consistent with their synthesis by superficial zone chondrocytes. PCR on multiple human normal and OA cartilage samples detected transcripts for HC1 and HC2 but not for bikunin. In OA cartilages, immunostaining was predominantly matrix-associated, being most intense in regions with a pannus-like fibrotic overgrowth.ConclusionThe truncated structure of HCs, their attachment to a proteoglycan other than bikunin, PCR data and intracellular staining are all consistent with synthesis of HC1 and HC2 by human articular chondrocytes. The presence of bikunin·CS and IαI in OA cartilage, but not in normal, appears to be due to diffusional uptake and retention through fibrillated (but not deeply fissured) cartilage surfaces