710 research outputs found

    Perbedaan Persepsi Risiko Audit, Materialitas dan Kualitas Audit Sebelum dan Sesudah Implementasi Ketentuan Pidana UU No. 5 Tahun 2011 Tentang Akuntan Publik (Studi Persepsi pada Kantor Akuntan Publik Surabaya)

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    Penelitian ini bertujuan untuk memperoleh data informasi dalam hal bukti empiris tentang perbedaan persepsiauditor dalam menentukan risiko audit, tingkat materialitas dan kualitas audit sebelum dan sesudahpelaksanaan ketentuan pidana UU No 5 tahun 2011 tentang akuntan publik.Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (PAF) di Surabayasebagai 46 PAF. Auditor dipilih sebagai sampel dalam penelitian ini adalah auditor yang menjabat sebagaipartner, manajer, pengawas dan senior. Data yang digunakan dalam penelitian ini adalah data primer dengankuesioner yang dibagikan sebanyak 236 kuesioner. Metode analisis yang digunakan dalam penelitian iniadalah uji beda dengan menggunakan paired sample t-test.Hasil penelitian ini menunjukkan ada perbedaan persepsi auditor dalam menentukan risiko audit, tingkatmaterialitas dan kualitas audit sebelum dan sesudah pelaksanaan ketentuan pidana UU No 5 tahun 2011tentang akuntan publik.Keyword : Risiko audit, Materialitas, kualitas Audit, ketentuan pidana dan UU Nomor 5 tahun 2011 tentangakuntan publik

    The effects of latent variables in the development of comorbidity among common mental disorders

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    Background: Although numerous studies have examined the role of latent predispositions to internalizing and externalizing disorders in the structure of comorbidity among common mental disorders, none examined latent predispositions in predicting development of comorbidity. Methods: A novel method was used to study the role of latent variables in the development of comorbidity among lifetime DSM-IV disorders in the National Comorbidity Surveys. Broad preliminary findings are briefly presented to describe the method. The method used survival analysis to estimate time-lagged associations among 18 lifetime DSM-IV anxiety, mood, behavior, and substance disorders. A novel estimation approach examined the extent to which these predictive associations could be explained by latent canonical variables representing internalizing and externalizing disorders. Results: Consistently significant positive associations were found between temporally primary and secondary disorders. Within-domain time-lagged associations were generally stronger than between-domain associations. The vast majority of associations were explained by a model that assumed mediating effects of latent internalizing and externalizing variables, although the complexity of this model differed across samples. A number of intriguing residual associations emerged that warrant further investigation. Conclusions: The good fit of the canonical model suggests that common causal pathways account for most comorbidity among the disorders considered. These common pathways should be the focus of future research on the development of comorbidity. However, the existence of several important residual associations shows that more is involved than simple mediation. The method developed to carry out these analyses provides a unique way to pinpoint these significant residual associations for subsequent focused study. Depression and Anxiety, 2011. (c) 2011 Wiley-Liss, Inc

    The 'At-risk mental state' for psychosis in adolescents : clinical presentation, transition and remission.

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    Despite increased efforts over the last decade to prospectively identify individuals at ultra-high risk of developing a psychotic illness, limited attention has been specifically directed towards adolescent populations (<18 years). In order to evaluate how those under 18 fulfilling the operationalised criteria for an At-Risk Mental State (ARMS) present and fare over time, we conducted an observational study. Participants (N = 30) generally reported a high degree of functional disability and frequent and distressing perceptual disturbance, mainly in the form of auditory hallucinations. Seventy percent (21/30) were found to fulfil the criteria for a co-morbid ICD-10 listed mental health disorder, with mood (affective; 13/30) disorders being most prevalent. Overall transition rates to psychosis were low at 24 months follow-up (2/28; 7.1 %) whilst many participants demonstrated a significant reduction in psychotic-like symptoms. The generalisation of these findings may be limited due to the small sample size and require replication in a larger sample

    International Targets for Poverty Reduction and Food Security: A Mildly Sceptical But Resolutely Pragmatic View With a Call for Greater Subsidiarity

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    Summaries International development targets adopted by UN Conferences provide political impetus, focus expenditure and help in monitoring progress. However, simple targets can misrepresent complex realities and distort policy. Monitoring targets can have a high opportunity cost. Political impetus can be lost if targets are over?ambitious. Food security illustrates the uses of targets and the risks involved. Simple hunger or nutrition targets have been attractive to policymakers but have been problematic conceptually, and routinely overambitious in practice. Greater subsidiarity may be the answer, with simple international targets being used as a platform for local action. Subsidiarity means more than developing national action plans to implement international targets: it is potentially more open, participatory subversive and deviant

    Suppression of Signal Transducer and Activator of Transcription 3–Dependent B Lymphocyte Terminal Differentiation by Bcl-6

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    Lymphocytes usually differentiate into effector cells within days after antigen exposure, except in germinal centers where terminal differentiation is delayed while somatic hypermutation creates high-affinity antibody mutants. Here we investigate whether arrest of terminal differentiation can be mediated by BCL-6, a transcriptional repressor that is expressed by germinal center B cells and is required for this phase of B cell development. We find that BCL-6 suppresses the differentiation of transformed and primary B cells to plasma cells by inhibiting the signal transducer and activator of transcription 3–dependent expression of the major regulator of plasma cell development, the B lymphocyte–induced maturation protein (Blimp-1). This function of BCL-6 as a repressor of B lymphocyte differentiation may also underlie the association between chromosomal translocations of its gene and B cell lymphomas

    Affective Influences without Approach-Avoidance Actions: On the Congruence Between Valence and Stimulus-Response Mappings

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    The valence of stimuli can influence performance in the spatial stimulus–response compatibility task, but this observation could arise from the process of selecting responses or selecting stimulus–response mappings. The response-selection account proposes that spatial compatible and incompatible keypress responses serve as approaching and avoiding actions to a valenced target. The mapping-selection account suggests that there is congruence between stimulus valence and stimulus–response mappings; positive-compatible/negative-incompatible is more congruent than negative-compatible/positive-incompatible. Whereas affective valence was part of the target stimuli to which participants responded in previous studies, the present study isolated affective valence from the target by presenting an additional mapping cue separately from the target, so that spatially compatible and incompatible keypress responses could no longer serve as approaching and avoiding actions to valenced target stimuli. The present results revealed that responses were still faster when positive and negative mapping cues were assigned to the spatially compatible and incompatible mappings than when the assignment was reversed. The finding supports the mapping-selection account, indicating that positive and negative cues influence performance without approach–avoidance actions to valenced stimuli. The experiment provides important implications as to how tasks are represented and are dependent on affective processing

    'Education, education, education' : legal, moral and clinical

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    This article brings together Professor Donald Nicolson's intellectual interest in professional legal ethics and his long-standing involvement with law clinics both as an advisor at the University of Cape Town and Director of the University of Bristol Law Clinic and the University of Strathclyde Law Clinic. In this article he looks at how legal education may help start this process of character development, arguing that the best means is through student involvement in voluntary law clinics. And here he builds upon his recent article which argues for voluntary, community service oriented law clinics over those which emphasise the education of students
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