Pengaruh Kecakapan Profesional, Independensi Dan Lama Bekerja Terhadap Hasil Pemeriksaan Auditor Internal Pada Inspektorat Kabupaten/kota Di Provinsi Sulawesi Utara

In the area of financial management supervision entrusted by the Government Internal Supervisory Apparatus (APIP) as an internal auditor internal auditor eventually require attention to the quality of the examination done. Many factors affect the quality of audit reports become among other professional qualifications, independence and work experience. Professional qualifications and independence of the auditor is seen with regard to both th equality audit process and the audit results. Experienced auditors have advantages, including in terms of detecting errors, faults accurately understand, and look for the cause of the error. The purpose of this study was to determine the effect of professional competence, independence, and long working against the results of an internal auditor a the District / City in the province of North Sulawesi. Data collection methods used by the survey with a questionnaire containing a list of questions that are answered by the respondents selected that the internal auditor inspectorate. Data analysis techniques to test the hypothesis done using simple linear regression analysis and multiple linear regression were processed through SPSS ver 18.0. Based on the research results simultaneously (F test) showed that professionals kills variable (X1), Independence (X2), and longer working (X3) significantly affects the results of the internal auditor in thei nspectorate districts / citiesin North Sulawesi. As for theresults of research partially (t test) showed that the professional competence and independence of the variables significantly influence the results of the internal auditor in the inspectorate districts / cities in North Sulawesi, while for the old variable work does not affect the results of the auditor on the inspectorate district / city in North Sulawesi Province

NDVI Response to Satellite-Estimated Antecedent Precipitation in Dryland Pastures

Precipitation is a critical driver of vegetation productivity and dynamics in dryland environments, especially in areas with intense livestock farming. Availability and access to accurate, reliable, and timely rainfall data are essential for natural resources management, environmental monitoring, and informing hydrological rainfall-runoff models. Gauged precipitation data in drylands are often scarce, fragmented, and with low spatial resolution; therefore, satellite-estimated precipitation becomes a valuable dataset for overcoming this constraint. Using statistical indices, we compared satellite-derived precipitation data from four products (CHIRPS, GPM, TRMM, and PERSIANN-CDR) against gauged data at different temporal scales (daily, monthly, and yearly). Spatial correlations were calculated for GPM and CHIRPS estimates against interpolated gauged precipitation. We then estimated NDVI response to Antecedent Accumulated Precipitation (AAP) for 1, 3, 6, 9, and 12 months of four major vegetation types typical of the region. Statistical metrics varied with temporal scales being highest and acceptable for periods of 1 month or 1 year. At monthly scale GPM presented the best Pearson’s Correlation Coefficient (r), Root Mean Square Error (RMSE) and RMSE-observations standard deviation ratio (RSR) and CHIRPS resulted in lower Mean Error (ME) and Bias. On an annual basis CHIRPS showed the best adjustment for all indicators except for r. NDVI responses to 3 months of AAP were significant for all vegetation types in the study area. The findings of this study show that estimated precipitation data from GPM and CHIRPS satellites are accurate and valuable as a tool for analysing the relationships between precipitation and vegetation in the drylands of MendozaEEA Rama CaídaFil: Brieva, Carlos. University of Newcastle. School of Engineering. Centre for Water Security and Environmental Sustainability; AustraliaFil: Brieva, Carlos. Instituto Nacional de Tecnología Agropecuaria (INTA). Estación Experimental Agropecuaria Rama Caída; ArgentinaFil: Saco, Patricia, M. University of Newcastle. School of Engineering. Centre for Water Security and Environmental Sustainability; AustraliaFil: Sandi, Steven G. University of Newcastle. School of Engineering. Centre for Water Security and Environmental Sustainability; AustraliaFil: Sandi, Steven G. Deakin University. School of Engineering; AustraliaFil: Mora, Sebastián. Instituto Nacional de Tecnología Agropecuaria (INTA). Estación Experimental Agropecuaria Rama Caída; ArgentinaFil: Rodríguez, José F. University of Newcastle. School of Engineering. Centre for Water Security and Environmental Sustainability; Australi

Evaluación del mejoramiento de suelos lateríticos con cenizas de productos orgánicos y cenizas volantes

Esta investigación se llevó a cabo con la finalidad de diferenciar las características de Relación de Soporte de California (CBR) y resistencia de Compresión Simple No Confinada (UCS) de suelos lateríticos con adición de cenizas. El trabajo se desarrolló en base a la procedencia de las cenizas como cenizas de cáscara de yuca, cáscara de arroz, hoja de bambú, bagazo de caña de azúcar, hoja de palma aceitera, estiércol de vaca y cenizas volantes. Para el CBR, los mejores valores corresponden a un aumento de 32.77% para un 6% de cenizas de hojas de bambú, el cual contiene 75.90% de SiO2 y 7.47% de CaO, y 16.99% para un 6% de cenizas de bagazo de caña de azúcar, este contiene 70.99% de SiO2 y 12.44 % de CaO. Para el UCS, los mayores aumentos corresponden a 458.01 kN/m2 para un 6% de cenizas de cáscara de yuca, y 205.02 kN/m2 para un 6% de cenizas de bagazo de caña de azúcar. Así mismo, las variaciones de CBR y UCS de cenizas volantes son 15.80% y 48.15 kN/m2 respectivamente, estas cenizas tienen un contenido de 46.20% de SiO2 y 1.78% de CaO. Por lo cual, las cenizas orgánicas y cenizas volantes pueden son útiles para el mejoramiento de suelos lateríticos.LIMAEscuela Profesional de Ingeniería CivilVías y Geotecni

Association of Sleep Duration and Quality With Alterations in the Hypothalamic-Pituitary Adrenocortical Axis: The Multi-Ethnic Study of Atherosclerosis (MESA)

Context: Short sleep duration and poor sleep quality are associated with cardiovascular outcomes. One mechanism proposed to explain this association is altered diurnal cortisol secretion. Objective: The objective of the study was to examine the associations of sleep duration and sleep quality with diurnal salivary cortisol levels. Design: This was a cross-sectional analysis using data from examination 5 (2010–2012) of the Multi-Ethnic Study of Atherosclerosis. Actigraphy-based measures of sleep duration and efficiency were collected over 7 days, and salivary cortisol samples were collected over 2 days from participants aged 54–93 years (n = 600 with analyzable data). Results: Shorter average sleep duration (<6 h/night) was associated with less pronounced late decline in cortisol [2.2% difference in slope; 95% confidence interval (CI) 0.8–3.7; P ≤ .01] and less pronounced wake-to-bed slope (2.2% difference; 95% CI 1.0–3.4; P ≤ .001) compared with longer sleep duration (≥6 h/night). Lower sleep efficiency (<85%) was associated with less pronounced early decline in cortisol (29.0% difference in slope; 95% CI 4.1–59.7; P < .05) compared with higher sleep efficiency (≥85%). Subjects reporting insomnia had a flatter cortisol awakening response (−16.1% difference in slope; 95% CI −34.6 to −0.1; P < .05) compared with those not reporting insomnia. Conclusions: Shorter sleep duration, lower sleep efficiency, and insomnia are associated with alterations in diurnal cortisol levels consistent with changes in hypothalamic-pituitary-adrenal regulation

Phylogeography and population genetics of the endemic Malagasy bat, Macronycteris commersoni s.s. (Chiroptera: Hipposideridae)

Macronycteris commersoni (Hipposideridae), a bat species endemic to Madagascar, is widespread across the island and utilizes a range of habitat types including open woodland, degraded habitats, and forested areas from sea level to 1,325 m. Despite being widely distributed, there is evidence that M. commersoni exhibits morphological and bioacoustic variation across its geographical range. We investigated the fine-scale phylogeographic structure of populations in the western half of the island using extensive spatial sampling and sequence data from two mitochondrial DNA regions. Our results indicated several lineages within M. commersoni. Individuals collected from northern Madagascar formed a single monophyletic clade (clade C). A second clade (clade B) included individuals collected from the south-western portion of the island. This second clade displayed more phylogeographical partitioning with differences in mtDNA haplotypes frequency detected between populations collected in different bioclimatic regions. Lineage dispersal, genetic divergence, and timing of expansion events of M. commersoni were probably associated with Pleistocene climate fluctuations. Our data suggest that the northern and the central western regions of Madagascar may have acted as refugia for this species during periods of cooler and drier climate conditions associated with the Pleistocene

APLIKASI PENCARIAN RUANGAN KOSONG BERBASIS WEB PADA FIKOM UNIVERSITAS KATOLIK SANTO THOMAS MEDAN

Pemanfaatan ruangan kelas yang tidak terpakai dapat meningkatkan efisiensi penyelenggaraan pembelajaran. Proyek ini bertujuan untuk melakukan perancangan dan pengembangan aplikasi yang dapat mencari ruangan yang tidak terpakai pada waktu tertentu sesuai jadwal kuliah pada semester tertentu. Pengguna juga dimungkinkan untuk memesan ruangan yang tidak terpakai serta membatalkan pesanannya. Hasil pengembangan aplikasi ini menunjukkan bahwa aplikasi yang dibangun telah memenuhi rancangan yang telah disebutkan di atas

Australian forested wetlands under climate change:Collapse or proliferation?

Climatically driven perturbations (e.g. intense drought, fire, sea surface temperature rise) can bring ecosystems that are already stressed by long-term climate change and other anthropogenic impacts to a point of collapse. Recent reviews of the responses of Australian ecosystems to climate change and associated stressors have suggested widespread ecosystem collapse is occurring across multiple biomes. Two commonly cited case studies concern forested wetland ecosystems: mangrove forest dieback in northern Australia (2015-16) and riverine forest dieback in the south-east of the continent (2002-09). We present an alternative interpretation that emphasises the dominant signal of climate change effects, rather than the interdecadal signal of climate variability that drives wetland forest dynamics. For both the south-east Australian riverine forests and mangroves of northern Australia, aerial extent remains greater after dieback than in the early 1990s. We interpret dieback and defoliation in both systems as a dry phase response and provide evidence of a current and near-future climate change trajectory of increased areal extent and cover (i.e. tree colonisation and range infilling). In both case studies, climate change-driven increases in tree cover and extent are occurring at the expense of wetland grasslands and the important ecosystem functions they support

Association of salivary cortisol circadian pattern with cynical hostility: multi-ethnic study of atherosclerosis

OBJECTIVE: To determine if cynical hostility is associated with alterations in diurnal profiles of cortisol. Hostility has been linked to cardiovascular disease but the biological mechanisms mediating this association remain unknown. METHODS: Up to 18 measures of salivary cortisol taken over 3 days were obtained from each of 936 participants in the Multi-Ethnic Study of Atherosclerosis (MESA). Cynical hostility was measured using an eight-item subscale of the Cook-Medley Hostility Scale. Cortisol profiles were modeled using regression spline models that incorporated random parameters for subject-specific effects. Models were adjusted for race, sex, age, socioeconomic position, and lifestyle factors. The association of cynical hostility with key features of the cortisol diurnal profile, both in the full sample and important subsamples, was examined. RESULTS: Waking cortisol levels as well as the extent of the morning surge in cortisol levels did not differ significantly across tertiles of cynical hostility. Respondents in the lowest tertile of cynical hostility experienced a 22% sharper decline in salivary cortisol (age- and sex-adjusted slope of -0.49 microg/dL per hour) than respondents in the highest tertile (-0.40 microg/dL per hour, p for difference = .0004). Intertertile differences in these parameters remained unaltered after further adjustment for potential confounders. This pattern of differences in cortisol diurnal profile tended to be related in a dose-response way to level of cynical hostility, and persisted in stratified analyses. Conclusions: Cynical hostility is associated with the declining phase of the awakening cortisol response. The implications of this for cardiovascular and other health outcomes remain to be determined.http://deepblue.lib.umich.edu/bitstream/2027.42/78520/1/RanjitDiezRoux2009_PsychosomMed.pd

Acculturation Is Associated With Hypertension in a Multiethnic Sample

Background: Hypertension varies in prevalence among race/ethnic groups in the United States. Within-ethnic group differences associated with acculturation have been less frequently examined. We studied the association of three measures of acculturation (language spoken at home, place of birth, and years living in the US) with hypertension in a population sample of 2619 white, 1898 African American, 1,494 Hispanic, and 803 Chinese participants in the Multiethnic Study of Atherosclerosis. Methods: Multivariate Poisson regression was used to estimate the association between the acculturation variables and hypertension. Results: Birthplace outside the US and speaking a non-English language at home were each associated with a lower prevalence of hypertension after adjustment for age, gender, and socioeconomic status (prevalence ratio [95% confidence intervals] 0.82 (0.77–0.87) for non-US born versus US born and 0.80 (0.74–0.85) for those not speaking English at home versus speakers of English at home, both P < .001). For participants born outside of the US, each 10-year increment of years in the US was associated with a higher prevalence of hypertension after adjustment for age, gender, and socioeconomic status (P for trend < .01). The associations between acculturation variables and hypertension were weakened after adjustment for race/ethnic category and risk factors for hypertension. Compared to US-born Hispanics, those born in Mexico or South America had lower prevalence of hypertension, but those born in the Caribbean and Central America had higher prevalence of hypertension. Conclusions: Acculturation and place of birth are associated with hypertension in a multiethnic sample.http://deepblue.lib.umich.edu/bitstream/2027.42/57776/1/Acculturation is associated with hypertension in a multiethnic sample.pd

Perceived racial/ethnic discrimination, smoking and alcohol consumption in the Multi-Ethnic Study of Atherosclerosis (MESA)

OBJECTIVE: To examine the association of perceived racial/ethnic discrimination with smoking and alcohol consumption in adults participating in the Multi-Ethnic Study of Atherosclerosis. METHODS: Data on 6680 black, Chinese, Hispanic and white adults aged 45 to 84 years of age recruited from Illinois, New York, Maryland, North Carolina, Minnesota and California during 2000 and 2002 were used for this analysis. Logistic regression was used to estimate the association of perceived racial/ethnic discrimination with smoking status and alcohol consumption for each racial/ethnic group separately. RESULTS: Blacks were more likely to experience racial/ethnic discrimination (43%) than Hispanics (19%), Chinese participants (10%) or whites (4%, P<0.0001). In the fully-adjusted model, blacks reporting racial/ethnic discrimination had 34% and 51% greater odds of reporting smoking and drinking, respectively, than blacks who did not report racial/ethnic discrimination. Hispanics reporting racial/ethnic discrimination had 62% greater odds of heavy drinking. Whites reporting racial/ethnic discrimination had 88% greater odds of reporting being current smokers than whites who did not report racial/ethnic discrimination. CONCLUSIONS: Our findings suggest that the experience of discrimination is associated with greater prevalence of unhealthy behaviors. Specifically, the use of smoking and alcohol may be patterned by experience of discrimination. PMID: 20609433 [PubMed - in process]PMCID: PMC2939242 [Available on 2011/9/1]Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/78013/3/2010BorellLNPerceivedracialethnicdiscrimination.pd