Pemahaman Kode Etik Akuntan Di Kalangan Mahasiswa: Pada mahasiswa PPAk dan Mahasiswa S1 Fakultas Ekonomi Universitas Hasanuddin.

Skripsi alumni fak. Ekonomi (Akuntansi) thn. 2011Objek dari penelitian ini yaitu persepsi mahasiswa PPAk dan mahasiswa S1 akuntansi \ud Fakultas Ekonomi Universitas Hasanuddin . Tujuan dari penelitian ini adalah untuk \ud mengetahui pemahaman mahasiswa PPAk dan mahasiswa Mahasiswa S1 akuntansi terhadap \ud kode etik akuntan. \ud Permasalahan yang dikaji dalam penelitian ini yakni apaka terdapat perbedaan pemahaman \ud mahasiswa PPAk laki-laki, mahasiswi PPAk perempuan, mahasiswa dan mahasiswi S1 \ud Akuntansi terhadap Kode Etik akuntan. \ud Dalam penelitian ini penulis menggunakan metode penelitian explanatory dengan pendekatan \ud survei. Teknik pengumpulan data dengan menggunakan kuisioner yang disebarkan kepada \ud responden yang telah dipilih sebagai sampel dalam penelitian ini. Semua data ini diolah \ud menggunakan SPSS 18. Pengujian hipotesis penelitian dilakukan dengan menggunakan uji \ud statistik yaitu Independent Sampel T-Test. \ud Hasil penelitian dan pembahasan menunjukkan bahwa secara keseluruhan tidak adanya \ud perbedaan yang signifikan antara pemahaman mahasiswa PPAk dan mahasiswa S1 akuntansi. \ud Selain itu tidak terdapat perbedaan persepsi yang signifikan antara persepsi mahasiswa dan \ud mahasiswi baik itu Mahasiswa PPAk maupun Mahasiswa S1 akuntansi terhadap Kode etik \ud Akuntan

Triangular Sierpinski Microwave Band-Stop Resonators for K-Band Filtering

Triangular resonators re-shaped with Sierpinski geometry were designed, manufactured, and tested for potential applications in the K-Band. Prototypes of band-stop filters working around 20 GHz and 26 GHz, interesting for RADAR and satellite communications, were studied in a coplanar waveguide (CPW) configuration. Single and coupled structures were analyzed to give evidence for: (i) the tuning of the resonance frequency by increasing the internal complexity of the triangle and (ii) resonance enhancement when coupled structures are considered. The exploited devices were part of the more extended family of metamaterial-inspired structures, and they were studied for their heuristic approach to the prediction of the spectrum using experimental results supported by electromagnetic simulations. As a result, a Sierpinski resonator, not only fed into but also fully embedded into a CPW environment, had a frequency response that was not easily determined by classical theoretical approaches

MEMS-Switched Triangular and U-Shaped Band-Stop Resonators for K-Band Operation

Triangular resonators re-shaped into Sierpinski geometry and U-shaped resonators were designed, linking them with single-pole-double-through (SPDT) RF MEMS switches to provide frequency tuning for potential applications in the K-Band. Prototypes of band-stop narrowband filters working around 20 GHz and 26 GHz, interesting for RADAR and satellite communications, were studied in a coplanar waveguide (CPW) configuration, and the tuning was obtained by switching between two paths of the devices loaded with different resonators. As a result, dual-band operation or fine-tuning could be obtained depending on the choice of the resonator, acting as a building block. The studied filters belong to the more general group of devices inspired by a metamaterial design

Osborne\u27s Ligament: A Review of its History, Anatomy, and Surgical Importance.

When discussing the pathophysiology of ulnar neuropathy, Geoffrey Vaughan Osborne described a fibrous band that can be responsible for the symptoms seen in this disorder. In this paper, we take a glimpse at the life of Osborne and review the anatomy and surgical significance of Osborne\u27s ligament. This band of tissue connects the two heads of the flexor carpi ulnaris and thus forms the roof of the cubital tunnel. To our knowledge, no prior publication has reviewed the history of this ligament, and very few authors have studied its anatomy in any detail. Therefore, the aim of the present paper is to elucidate this structure that is often implicated and surgically transected to decompress the ulnar nerve at the elbow

Relationship of the Median and Radial Nerves at the Elbow: Application to Avoiding Injury During Venipuncture or Other Invasive Procedures of the Cubital Fossa.

INTRODUCTION: The median and radial nerves are two important neural structures found in the cubital fossa. The trajectory and landmarks used to identify their location are important when procedures are done in this area. METHODS AND MATERIALS: Ten fresh-frozen cadavers were dissected (20 upper limbs) and measurements were taken from the medial epicondyle to the median and radial nerves as well as to the lateral epicondyle of each limb. RESULTS: The distance between the medial epicondyle and the median nerve was found to be three centimeters with a range of 2.1 to four centimeters and the distance from the medial epicondyle to the radial nerve had a mean distance of 5.5 cm and a range of 3.8 to seven centimeters. DISCUSSION: Damage to the median or radial nerves can lead to major complications including loss of extension, flexion, and sensation in the forearm and hand. Other studies have tried to identify the course of these nerves in order to prevent their injury during procedures. CONCLUSION: After identifying the medial epicondyle, using the results we obtained, physicians may have a better understanding of where the median and radial nerves lie within the cubital fossa when performing procedures in this area

Evaluation of Marginal and Internal Fit of Ceramic Laminate Veneers Fabricated with Five Intraoral Scanners and Indirect Digitization.

The long-term success of ceramic laminate veneers (CLVs) is influenced by the marginal and internal fit of the restorations. However, studies comparing the fit of CLVs using different intraoral scanners or the indirect digitization technique are lacking. The purpose of this study was therefore to assess the marginal and internal fit of CAD/CAM-milled CLVs using different intraoral scanners and the indirect digitalization technique. An ivorine typodont maxillary left-central incisor was prepared; the tooth and the neighboring teeth were scanned and used as a template to print ninety 3D partial models. Thereafter, ceramic laminate veneers (CLVs) (N = 90) were milled from IPS-Emax CAD blocks and divided into six equal groups (15 specimens each) according to the type of intraoral scanner (IOS), as follows: Omnicam IOS, SC3600 IOS, Trios 3 IOS, Emerald IOS, I500 IOS. Fifteen further CLVs were fabricated using the conventional indirect digitalization technique. After cementation on the resin dies and embedding in clear epoxy resin, specimens were sectioned inciso-gingivally and mesio-distally. At the incisal and cervical positions, the marginal discrepancy was measured and evaluated in addition to the internal gap at six locations using SEM (200×). Differences between gap measurements among the six groups were determined using ANOVA. Games-Howell multiple comparisons for homogenous variances and LSD multiple comparisons for non-homogenous variances were used with 95% confidence intervals. The significance level was set at 0.05. The lowest mean absolute marginal gap at the incisal margins (AMGI) was recorded for Omnicam group (203.28 ± 80.14) µm, while the highest mean absolute marginal gap at the cervical margins (AMGC) was recorded for Omnicam group (147.16 ± 59.78) µm. The mean AMGC was reported to be significantly different between the conventional technique (146.75 ± 38.43) µm and Trios 3 (91.86 ± (35.51) µm; p = 0.001) and between Emerald (112.37 ± (50.31) µm; p = 0.042) and I500 (86.95 ± (41.55) µm; p 0.05). Marginal gaps were higher in the incisal region compared to the cervical region with both the indirect digitization technique and the IOSs. Ceramic laminate veneers (CLVs) fabricated using IOSs produced overall internal and marginal fit adaptation results comparable to CLVs fabricated from the indirect digitalization method, and both techniques produced clinically acceptable results

Uncertainty analysis of the use of a retailer fidelity card scheme in the assessment of food additive intake

International audienceThe feasibility of using a retailer fidelity card scheme to estimate food additive intake has been investigated in an earlier study. Fidelity card survey information was combined with information provided by the retailer on levels of the food colour Sunset Yellow (E110) in the foods to estimate a daily exposure to the additive in the Swiss population. As with any dietary exposure method the fidelity card scheme is subject to uncertainties and in this paper the impact of uncertainties associated with input variables including amounts of food purchased, levels of E110 in food, proportion of food purchased at retailer, rate of fidelity card usage, proportion of foods consumed outside of home and bodyweights and with systematic uncertainties has been assessed using a qualitative, deterministic and probabilistic approach. An analysis of the sensitivity of the results to each of the probabilistic inputs was also undertaken. The analysis was able to identify the key factors responsible for uncertainty within the model and demonstrate how the application of some simple probabilistic approaches can be used to quantitatively assess uncertainty

Nutritional valuation of schoolchildren from three Ibero-American countries: A comparative analysis of the references proposed by International Obesity Task Force (IOTF) and World Health Organization (WHO)

Introducción: El índice de masa corporal (IMC) resulta un indicador útil para valorar la condición nutricional en la infancia y adolescencia. Si bien no existe consenso respecto a los valores o puntos de corte de IMC que deben utilizarse para la diagnosis del sobrepeso, la obesidad o la insuficiencia ponderal, las referencias propuestas por la Organización Mundial de la Salud (OMS) y la International Obesity Task Force (IOTF) son las más aceptadas. No obstante, existen discrepancias importantes en los resultados obtenidos en función de una u otra referencia. Objetivo: Analizar y comparar la condición nutricional de una muestra internacional a partir del IMC, mediante la aplicación simultánea de las referencias recomendadas por la IOTF y la OMS. Métodos: Se calculó el IMC de 1289 escolares de 10 a 13 años de México, Venezuela y España. A cada niño le fue atribuida una categoría nutricional (bajo peso, normopeso, sobrepeso y obesidad) utilizando el criterio de la IOTF (puntos de corte equivalentes a 18,5; 25 y 30 en adultos) y OMS (-1 DE: bajo peso + 1 DE: sobrepeso y +2 DE: obesidad). Las prevalencias de estado nutricional obtenidas por cada criterio fueron comparadas mediante la prueba de Chi-Cuadrado. Resultados: El porcentaje de escolares en cada una de las categorías nutricionales varió significativamente en función de la referencia empleada. La prevalencia de malnutrición por exceso o por defecto fue, en ambos sexos y en los tres países, superior al emplear los parámetros OMS. La referencia OMS evidenció un 10,9% menos de niños normonutridos y un 13,1% más de malnutridos que la IOTF. Discusión: Los resultados de esta investigación permiten inferir que la referencia propuesta por la OMS resulta ser más “preventiva” al momento de identificar individuos malnutridos. Se subraya la importancia de especificar los criterios empleados para la determinación del estado nutricional en los estudios de carácter epidemiológico, así como de contrastar las referencias empleadas para el diagnóstico. Conclusiones: Las referencias OMS para IMC sobrestiman la prevalencia de bajo peso, sobrepeso y obesidad en relación a los puntos de corte propuestos por el IOTF para el diagnóstico de la malnutrición.Introduction: Body Mass Index (BMI) is a useful tool for assessing nutritional status in childhood and adolescence. Although there is no consensus on BMI values or cutoffs to be used for the diagnosis of overweight, obesity and underweight references proposed by World Health Organization (WHO) and International Obesity Task Force (IOTF) are the most accepted. However, there are significant discrepancies in the results obtained in terms of either reference. Objective: To analyze and compare the nutritional status of an international sample from IMC, by simultaneous application of IOTF and WHO recommended references. Methods: 1289 schoolchildren’s BMI between 10 and 13 years of Mexico, Venezuela and Spain was estimated. Each child was assigned a nutritional category (underweight, normal weight, overweight and obese) using the IOTF criteria (points cut equivalent to 18,5, 25 and 30 in adults) and WHO (-1 SD: low weight +1 DE: overweight and +2 SD: obesity). The prevalence of nutritional status of each criterion was compared using the Chi-square test. Results: The percentage of students in each of the nutritional categories mottled significantly depending on the reference used. The prevalence of excess or defect malnutrition, in both sexes and in all three countries, was exceeded using the WHO parameters. WHO reference showed 10,9% less than well-nourished children and 13,1 % more malnourished than the IOTF. Discussion: The results of this research allow inferring that the reference proposed by WHO appears to be more “protecting” when identifying malnourished individuals. The importance of specifying the criteria for determination of nutritional status in epidemiologic studies, as well as to contrast the references used for diagnosis, is emphasized. Conclusions: The WHO BMI references overestimate the prevalence of underweight, overweight and obesity in relation to the cutoff points proposed by the IOTF for diagnosing malnutrition.Fil: Bergel Sanchís, María Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico CONICET- La Plata. Instituto de Genética Veterinaria "Ing. Fernando Noel Dulout". Universidad Nacional de La Plata. Facultad de Ciencias Veterinarias. Instituto de Genética Veterinaria; ArgentinaFil: Cesani Rossi, María Florencia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico CONICET- La Plata. Instituto de Genética Veterinaria "Ing. Fernando Noel Dulout". Universidad Nacional de La Plata. Facultad de Ciencias Veterinarias. Instituto de Genética Veterinaria; ArgentinaFil: Cordero, Maria Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Tucuman. Instituto Superior de Estudios Sociales. Universidad Nacional de Tucuman. Instituto Superior de Estudios Sociales; ArgentinaFil: Navazo, Bárbara. Universidad Nacional de la Plata. Facultad de Cs.naturales y Museo. Departamento Científico de Antropología. Cátedra de Antropología Biológica Iv; ArgentinaFil: Olmedo, S.. Programa de Ecología Reproductiva del Gran Chaco Argentino. Formosa; ArgentinaFil: Quintero, F.. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico CONICET- La Plata. Instituto de Genética Veterinaria "Ing. Fernando Noel Dulout". Universidad Nacional de La Plata. Facultad de Ciencias Veterinarias. Instituto de Genética Veterinaria; Argentina. Universidad Nacional de la Plata. Facultad de Cs.naturales y Museo. Departamento Científico de Antropología. Cátedra de Antropología Biológica Iv; ArgentinaFil: Sardi, Marina Laura. Universidad Nacional de la Plata. Facultad de Cs.naturales y Museo. Departamento de Antropología; ArgentinaFil: Torres, María Fernanda. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico CONICET- La Plata. Instituto de Genética Veterinaria "Ing. Fernando Noel Dulout". Universidad Nacional de La Plata. Facultad de Ciencias Veterinarias. Instituto de Genética Veterinaria; Argentina. Universidad de Buenos Aires. Facultad de Filosofía y Letras; ArgentinaFil: Arechiga, J.. Universidad Nacional Autónoma de México; MéxicoFil: Méndez de Pérez, B. Universidad Nacional de Venezuela; VenezuelaFil: Marrodán, M. D.. Universidad Complutense de Madrid; Españ

Fluorine-based color centers in diamond

We report on the creation and characterization of the luminescence properties of high-purity diamond substrates upon F ion implantation and subsequent thermal annealing. Their room-temperature photoluminescence emission consists of a weak emission line at 558 nm and of intense bands in the 600 - 750 nm spectral range. Characterization at liquid He temperature reveals the presence of a structured set of lines in the 600 - 670 nm spectral range. We discuss the dependence of the emission properties of F-related optical centers on different experimental parameters such as the operating temperature and the excitation wavelength. The correlation of the emission intensity with F implantation fluence, and the exclusive observation of the afore-mentioned spectral features in F-implanted and annealed samples provides a strong indication that the observed emission features are related to a stable F-containing defective complex in the diamond lattice.Comment: 10 pages, 5 figure

Fungal iron availability during deep seated candidiasis is defined by a complex interplay involving systemic and local events

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