Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits

Colorectal carcinoma associated with schistosomiasis: a possible causal relationship

The association between schistosomiasis and colorectal malignancy has long been suggested in the literature, but it is not uniformly accepted. In the Far East, considerable evidence supports an etiological link between Schistosoma japonicum and colorectal cancer. However, the available data regarding the role of Schistosoma mansoni in colorectal carcinogenesis are conflicting and most often do not show causality. We report on a patient with sigmoid colonic cancer coexisting with schistosomiasis, and we provide a comprehensive review of the literature regarding the epidemiology and pathobiology of this association

Performance of RHA Cement Concrete under Marine Environment via Wetting and Drying Cyclic by Rapid Migration Test

In this research, the performance of concrete containing rice husk ash (RHA) under marine environment through wetting and drying cycles was investigated. Five levels of cement replacement (0%, 10%, 20%, 30% and 40% by weight) were used. The total cementitious content used was 420 kg/m3. A water/binder ratio of 0.49 was used to produce concrete having a target compressive strength of 40MPa at the age of 28 days. The performance of blended cement concrete under marine environment was evaluated using rapid migration test (RMT).  The results clearly showed that RHA can be satisfactorily used as a cement replacement material in order to reduce the chloride penetration depth and hence increases the durability of concrete. Generally, the chloride penetration depth of concrete containing higher RHA replacement is decreased as the RHA replacement increases, resulting in concrete with higher resistance to seawater attack

Channel estimation for MIMO-OFDM systems based on data nulling superimposed pilots

This paper proposes a new channel estimation algorithm based on data nulling superimposed pilots for the spatial multiplexing multiple-input-multiple-output (MIMO) orthogonal frequency division multiplexing (OFDM) systems. In the proposed method each OFDM data symbol of each transmit antenna is spread over all subcarriers by using a spreading matrix then nulls are introduced at certain subcarriers to cancel the mutual interference between data symbols and superimposed pilots. At receiver accurate channel estimation can be easily acquired based on the superimposed pilots. Then the superimposed pilots are removed from the received signal and simple iterative data detection scheme is used to compensate the distortion which occurred in the data symbols. The simulation results of the proposed algorithm show improvement in the estimation accuracy, bit error rate (BER) and computational complexity compared to that of the conventional superimposed pilot technique. The simulation results also show that the performance of the proposed technique approaches that of the frequency division multiplexed pilots technique while having higher data rate and some excess in the receiver complexity

Transformational leadership and job involvement in the Middle East: the moderating role of individually held cultural values

This study examines whether individually held cultural values moderate the relationship between transformational leadership behavior of supervisors and the job involvement of subordinates in the Middle Eastern organizational context. Hierarchical regression analysis was used to analyze survey data from 229 employees of 10 organizations in the United Arab Emirates. In line with the findings of studies in Western countries, transformational leadership was found to influence job involvement positively. In addition, the cultural value orientations of individuals were found to moderate this relationship. Collectivism positively influenced the relationship between transformational leadership and job involvement, whereas uncertainty avoidance had a negative effect. These findings provide an insight into how transformational leadership may be used to motivate culturally diverse groups of employees within the Middle East. To enhance job involvement, organizations need to realize that the attitudinal response of subordinates to transformational leadership can depend on their cultural values. This has significant implications regarding the training and effective deployment of transformational leaders within Middle Eastern organizations

Maladie de Crohn colique et psoriasis : une association rare

Le psoriasis et la maladie de Crohn (MC) font partie des maladies inflammatoires chroniques à médiation immunitaire. Les liens nosologiques, génétiques, immunologiques et les facteurs environnementaux qui les influencent sont très semblables. L’atteinte cutanée représente la manifestation extradigestive la plus habituelle de la MC, parfois inaugurale. Le pyoderma gangrenusum, l’aphtose et l’érythème noueux sont fréquemment décrits, le psoriasis en est très rarement associé. Nous rapportons une observation de psoriasis associé à la MC. L’intérêt de notre travail est de décrire une association rare, ainsi que les particularités de sa prise en charge

The Social And Psychological Effects Of Mothers To Monitoring Their Children\u27s Academic Achievement In The Time Of Covid-19

The research aims to know the psychological and social factors that affect mothers when they follow up on their children’s academic achievement during the Covid-19 period, and other factors that accompany mothers and affect their psychology. A questionnaire was created using the Google Drive application, and it was distributed electronically via the social networking service application (WhatsApp) to 500 people (men and women),from16-55years old, in the city of Mecca, and responses to this questionnaire were obtained via the researcher’s email from 450 participants. The current study concluded the following: Nervousness and irritability affect the psychological and nervous state of mothers. They affect mothers at a rate of 93.5%, which is a very high percentage, affecting them while their children continue their academic studies. And that the financial situation of the family affects them at a rate of 64.4%. The study recommended training mothers by creating guidance programs to train them in modern educational methods

Development of rainfall-runoff modelling using the HEC-HMS at the catchment of Kelantan River, Malaysia

The simulation of rainfall-runoff is important to be analysed at the Kelantan River catchment as flood is one of the common natural disasters in Kelantan. Sustainable water management in this region is only feasible following the availability of reliable information on the rainfall-runoff and other hydrological determinants that affect the water system. This study aims to evaluate the effects of extreme rainfall on the runoff at the catchment of the Kelantan River where recurrent floods have been occurring since 1988 to 2019. The study employs the remote sensing and geographic information system (GIS) integrated with the Hydrologic Engineering Center-Hydrologic Modelling Systems (HEC-HMS) to delineate the catchment line and simulate the river discharge. The observed discharge is used during the calibration and validation process to evaluate the performance of the integrated model. The model performed satisfactorily by obtained R2 with the range of 0.80-0.97 and 0.64-0.93 in each sub-catchment during the calibration and validation period. The finding indicates that the developed HEC-HMS model has the ability to simulate event-based runoff

Numerical simulation of flow within a storage area of HDPE modular pavement

The development of stromwater management usually promote to provide the safe passage of stromwater. However physical modelling need expensive laboratory experiments. Due to that this numerical study is performed to study the flow within storage area of HDPE modular pavement. This paper studied and compared the infiltration rate of diagonal modular and conventional pavement (control), determined the velocity magnitude and pressure of modular pavement at various rainfall intensities. FLOW-3D was used to run a simulation on a porous media flow model using the Navier-Stokes equation. Real rainfall data of Malaysia was used as the model inputs to get better analysis of pavement design. The present findings showed that storage area modular pavement has lower fraction of fluid than control, which means that it has greater holding capacity and capable to capture all the rainfall volume from 5mm/h to 85mm/h. Besides, rainfall intensity has a strong influence on velocity magnitude and pressure. The HDPE diagonal modular pavement strong enough to sustain with an increasing of velocity magnitude and pressure during extreme rainfall. Therefore, HDPE modular pavement indicates a better water interception capacity than conventional pavement. FLOW-3D helps the critical analysis of pavement design process and useful as supplementary tool

Spermatozoal Fractalkine Signaling Pathway Is Upregulated in Subclinical Varicocele Patients with Normal Seminogram and Low-Level Leucospermia

Background. Fractalkine is produced in seminal plasma in small amounts and correlates with sperm motility. Purpose. To investigate the possible effect of low-level leucospermia on spermatozoa oxidative stress and sDNA fragmentation in patients with subclinical varicocele and apparently normal seminogram, and also to study the role of spermatozoal fractalkine and its receptor (CX3CR1) gene expression as a marker of spermatozoa inflammatory response. Methods. This study included 80 patients with subclinical varicocele (45 fertile and 35 infertile) and 45 age-matched fertile volunteers. In semen samples, fractalkine and CX3CR1 gene expression were investigated by qRT-PCR. Moreover, seminal plasma malondialdehyde (MDA) and total antioxidant capacity (TAC) were measured. Results. There are significant decrease in semen quality and significant increase in seminal leucocytes count in subclinical varicocele. Our results show a significant increase in MDA and TAC levels, DNA fragmentation, and expression levels of fractalkine and its receptor (CX3CR1) in subclinical varicocele groups. Conclusion. Subclinical varicocele induces seminal and spermatozoal subclinical inflammatory response in the form of low-level leucospermia and increased mRNA expression of the fractalkine signaling pathway, leading to increased spermatozoal ROS production, oxidative stress, and DNA fragmentation. These could cooperate in the pathogenesis of delayed fertility in males with subclinical varicocele