Penerapan Coso ERM Integrated Framework dalam Mendukung Audit Forensik untuk Menanggulangi Tindakan Kecurangan

Hal-hal yang menjadi perhatian investigator yang paling utama adalah pada pengendalian internal dalam organisasi. Pengendalian internal ini menjadi hal yang sangat penting dan berdampak besar terhadap tindakan kecurangan yang terjadi selaras dengan tingkat risiko dalam mencapai tujuan organisasi. Pada tahun 2016 COSO telah menerbitkan COSO ERM Integrated Framework. Framework tersebut mengembangkan lebih lanjut pada pengendalian internal dengan memberikan perhatian utama pada subjek ERM yang lebih luas. Kesimpulannya integrasi antara lima komponen pengendalian internal dengan ERM memberikan jaminan bagi manajemen bahwa tujuan organisasi akan tercapai secara efektif dan efisien termasuk mencegah terjadinya fraud

ANALYSIS OF SUSTAINABLE WATER RESOURCES MANAGEMENT BASED ON THE POTENTIAL WATER AVAILABILITY IN THE SEMI-ARID AREA OF KUPANG, INDONESIA

Aims: This study discusses water resources management based on water discharge potential of the Oebobo-Liliba watershed in Kupang City, East Nusa Tenggara, Indonesia. Methodology and Results: River water discharge was analyzed based on hydrological data of a span of 10-years. Average rainfall was calculated using the arithmetic mean method, and potential evapotranspiration (ETo) was calculated through Penman Modification with CROPWAT 8.0. The discharge analysis was conducted through a Mock method. Change in land cover was rendered using related land maps from year 2008 and 2018. Management of agricultural land was discussed through a descriptive analysis. The results showed an average monthly discharge of 0.667 m3/sec. The need for clean water is rendered to be 170 liters/person/day, and the discharge requirement of 90% = 281 liters/sec is concluded to be able to meet the community's clean water needs which amounts to 142,569 people. The total area of paddy fields is 5.38 Ha with water requirements of 1.5 liter/sec/ha, where 80% or 348 Liter/sec can be used to irrigate 232 hectares of paddy. Further results show that land cover in dryland forests decreased from 15% to 10%, settlements increased from 20% to 49%, and shrubs diminished from 20% to 0%. Conclusion, significance and impact study: The minimum debit trend shows a declining trend, while the maximum discharge trend shows an inclining trend. This research concludes that water discharge is adequate to meet community needs yet requires proper water resources management strategy from upstream to downstream of the watershed

Human Arm Movement Detection Using Low-Cost Sensors for Controlling Robotic Arm

This paper presents the development of a wearable device to detect the human arm movement for controlling the robotic arm remotely. The proposed system employs the simple and low-cost sensors consist of seven potentiometers and one flex sensor. A small size Arduino Nano microcontroller is employed as the processing unit to process the analog signal from the sensor into the digital value which is then sent to the robotic arm via the Bluetooth communication. The experimental results show that the system achieves good linearity between the human arm movement and the robotic arm movement. The average linearity error of the whole sensors that represents the deviation of sensor output from the ideal one is 2.20%. Since the sensors are simple and low cost, the error could be acceptable for the real implementation

Altered Microbiota, Impaired Quality of Life, Malabsorption, Infection, and Inflammation in CVID Patients With Diarrhoea

© Copyright © 2020 van Schewick, Nöltner, Abel, Burns, Workman, Symes, Guzman, Proietti, Bulashevska, Moreira, Soetedjo, Lowe and Grimbacher. Background: Diarrhoea is the commonest gastrointestinal symptom in patients with common variable immunodeficiency (CVID). Objective: The aim of this study was to describe the prevalence and clinical presentation of chronic and recurrent diarrhoea in the Royal-Free-Hospital (RFH) London CVID cohort, including symptoms, infections, level of inflammation, and microbial diversity. Methods: A cross-sectional study of adult CVID patients (139 out of 172 diagnosed with CVID completed the screening questionnaire). Those with diarrhoea ≥6 days/month had stool and blood samples analysed and completed the short Inflammatory Bowel Disease Questionnaire (sIBDQ). BMI, spleen-size, lymphocytes and gut-microbial diversity were compared. Due to logistical and clinical restraints, not all patients could be analysed on all measures. Results: 46/139 (33.1%) patients had current significant diarrhoea. In patients with past or present diarrhoea, BMI was lower (median 23.7 vs. 26, p = 0.005), malabsorption more common (57.97 vs. 35.71%, p = 0.011). CD4+ lymphocytes were higher in patients with diarrhoea (p = 0.028; n = 138), but CD4+ naïve lymphocytes were significantly higher in non-diarrhoea patients (p = 0.009, N = 28). Nine patients had confirmed or probable current gastrointestinal infections. Calprotectin was >60 μg/g in 13/29 with significant diarrhoea including 9 without infection. SIBDQ revealed a low median score of 4.74. Microbial alpha diversity was significantly lower in CVID patients compared to healthy household controls. There was no significant difference in alpha diversity in relation to antibiotic intake during the 6 weeks prior to providing samples. Conclusion: Patients with CVID and significant diarrhoea had infections, raised calprotectin, malabsorption, a lower BMI, an impaired quality of life (comparable to active IBD), and they differed from non-diarrhoea patients in their lymphocyte phenotyping. Furthermore, microbial diversity was altered. These findings strongly imply that there may be an inflammatory nature and a systemic predisposition to diarrhoea in CVID, which necessitates further investigation

Pola Konsumsi Makanan Masyarakat Berpenghasilan Rendah Di Wilayah Pengembangan Industri

Studi ini dilakukan untuk menggali faktor-faktor yang diduga berpengaruh terhadap pola konsumsi makanan responden buruh pabrik dan keluarganya di wilayah pengembangan industri. Sebagai pembanding diteliti pula keluarga petani kecil di wilayah pertanian. Sebanyak 100 orang responden dan keluarganya di masing-masing wilayah menjadi sumber data penelitian ini. Beberapa temuan menunjukkan keragaan sebagai berikut: Sebagian KK di wilayah pertanian selain bekerja sebagai petani juga bekerja sebagai buruh pabrik. Penghasilan KK di wilayah industri relatif lebih tinggi dibandingkan dengan di wilayah pertanian. Ketersediaan makanan dan bahan makanan yang berasal dari pedagang tetap maupun pedagang keliling di kedua wilayah tidak banyak berbeda. Konsumsi makanan keluarga di wilayah industri relatif lebih baik dibandingkan dengan di wilayah pertanian baik dalam hal jumlah maupun macamnya. Di kedua wilayah penelitian, macam makanan yang dikonsumsi KK tidak banyak berbeda dengan yang dikonsumsi anggota keluarga lainnya. Dibandingkan terhadap kecukupan gizi yang dianjurkan (ROA) maka kecuali protein, konsumsi zat-zat gizi darl makanan yang diperoleh KK di lingkungan pabrik dan di rumah umumnya masih belum memenuhi patokan gizi tersebut. Namun demikian konsumsi energi dan proteinnya lebih tinggi dibandingkan dengan di wilayah industri, sedangkan konsumsi vitamin dan mineral sebaliknya. Sebanyak 67% KK di wilayah industri memperoleh makan siang dengan cara membeli di warung sekilar pabrik, 1% membawa bekal dari rumah, 4% mendapat jatah dari pabrik, 22% makan di rumah dan 6% tidak makan. Alasan responden tidak makan siang karena pendapatannya tidak mencukupi

Disruption of Saccadic Adaptation with Repetitive Transcranial Magnetic Stimulation of the Posterior Cerebellum in Humans

Saccadic eye movements are driven by motor commands that are continuously modified so that errors created by eye muscle fatigue, injury, or—in humans—wearing spectacles can be corrected. It is possible to rapidly adapt saccades in the laboratory by introducing a discrepancy between the intended and actual saccadic target. Neurophysiological and lesion studies in the non-human primate as well as neuroimaging and patient studies in humans have demonstrated that the oculomotor vermis (lobules VI and VII of the posterior cerebellum) is critical for saccadic adaptation. We studied the effect of transiently disrupting the function of posterior cerebellum with repetitive transcranial magnetic stimulation (rTMS) on the ability of healthy human subjects to adapt saccadic eye movements. rTMS significantly impaired the adaptation of the amplitude of saccades, without modulating saccadic amplitude or variability in baseline conditions. Moreover, increasing the intensity of rTMS produced a larger impairment in the ability to adapt saccadic size. These results provide direct evidence for the role of the posterior cerebellum in man and further evidence that TMS can modulate cerebellar function

Optimal Control of Saccades by Spatial-Temporal Activity Patterns in the Monkey Superior Colliculus

A major challenge in computational neurobiology is to understand how populations of noisy, broadly-tuned neurons produce accurate goal-directed actions such as saccades. Saccades are high-velocity eye movements that have stereotyped, nonlinear kinematics; their duration increases with amplitude, while peak eye-velocity saturates for large saccades. Recent theories suggest that these characteristics reflect a deliberate strategy that optimizes a speed-accuracy tradeoff in the presence of signal-dependent noise in the neural control signals. Here we argue that the midbrain superior colliculus (SC), a key sensorimotor interface that contains a topographically-organized map of saccade vectors, is in an ideal position to implement such an optimization principle. Most models attribute the nonlinear saccade kinematics to saturation in the brainstem pulse generator downstream from the SC. However, there is little data to support this assumption. We now present new neurophysiological evidence for an alternative scheme, which proposes that these properties reside in the spatial-temporal dynamics of SC activity. As predicted by this scheme, we found a remarkably systematic organization in the burst properties of saccade-related neurons along the rostral-to-caudal (i.e., amplitude-coding) dimension of the SC motor map: peak firing-rates systematically decrease for cells encoding larger saccades, while burst durations and skewness increase, suggesting that this spatial gradient underlies the increase in duration and skewness of the eye velocity profiles with amplitude. We also show that all neurons in the recruited population synchronize their burst profiles, indicating that the burst-timing of each cell is determined by the planned saccade vector in which it participates, rather than by its anatomical location. Together with the observation that saccade-related SC cells indeed show signal-dependent noise, this precisely tuned organization of SC burst activity strongly supports the notion of an optimal motor-control principle embedded in the SC motor map as it fully accounts for the straight trajectories and kinematic nonlinearity of saccades

Linear ensemble-coding in midbrain superior colliculus specifies the saccade kinematics

Recently, we proposed an ensemble-coding scheme of the midbrain superior colliculus (SC) in which, during a saccade, each spike emitted by each recruited SC neuron contributes a fixed minivector to the gaze-control motor output. The size and direction of this ‘spike vector’ depend exclusively on a cell’s location within the SC motor map (Goossens and Van Opstal, in J Neurophysiol 95: 2326–2341, 2006). According to this simple scheme, the planned saccade trajectory results from instantaneous linear summation of all spike vectors across the motor map. In our simulations with this model, the brainstem saccade generator was simplified by a linear feedback system, rendering the total model (which has only three free parameters) essentially linear. Interestingly, when this scheme was applied to actually recorded spike trains from 139 saccade-related SC neurons, measured during thousands of eye movements to single visual targets, straight saccades resulted with the correct velocity profiles and nonlinear kinematic relations (‘main sequence properties– and ‘component stretching’) Hence, we concluded that the kinematic nonlinearity of saccades resides in the spatial-temporal distribution of SC activity, rather than in the brainstem burst generator. The latter is generally assumed in models of the saccadic system. Here we analyze how this behaviour might emerge from this simple scheme. In addition, we will show new experimental evidence in support of the proposed mechanism

Learning the Optimal Control of Coordinated Eye and Head Movements

Various optimality principles have been proposed to explain the characteristics of coordinated eye and head movements during visual orienting behavior. At the same time, researchers have suggested several neural models to underly the generation of saccades, but these do not include online learning as a mechanism of optimization. Here, we suggest an open-loop neural controller with a local adaptation mechanism that minimizes a proposed cost function. Simulations show that the characteristics of coordinated eye and head movements generated by this model match the experimental data in many aspects, including the relationship between amplitude, duration and peak velocity in head-restrained and the relative contribution of eye and head to the total gaze shift in head-free conditions. Our model is a first step towards bringing together an optimality principle and an incremental local learning mechanism into a unified control scheme for coordinated eye and head movements