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)

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

Atmospheric Consequences of Cosmic Ray Variability in the Extragalactic Shock Model II: Revised ionization levels and their consequences

It has been suggested that galactic shock asymmetry induced by our galaxy's infall toward the Virgo Cluster may be a source of periodicity in cosmic ray exposure as the solar system oscillates perpendicular to the galactic plane. Here we investigate a mechanism by which cosmic rays might affect terrestrial biodiversity, ionization and dissociation in the atmosphere, resulting in depletion of ozone and a resulting increase in the dangerous solar UVB flux on the ground, with an improved ionization background computation averaged over a massive ensemble (about 7 x 10^5) shower simulations. We study minimal and full exposure to the postulated extragalactic background. The atmospheric effects are greater than with our earlier, simplified ionization model. At the lower end of the range effects are too small to be of serious consequence. At the upper end of the range, ~6 % global average loss of ozone column density exceeds that currently experienced due to effects such as accumulated chlorofluorocarbons. The intensity is less than a nearby supernova or galactic gamma-ray burst, but the duration would be about 10^6 times longer. Present UVB enhancement from current ozone depletion ~3% is a documented stress on the biosphere, but a depletion of the magnitude found at the upper end of our range would double the global average UVB flux. For estimates at the upper end of the range of the cosmic ray variability over geologic time, the mechanism of atmospheric ozone depletion may provide a major biological stress, which could easily bring about major loss of biodiversity. Future high energy astrophysical observations will resolve the question of whether such depletion is likely.Comment: 22 pages, 5 figures, to be published in Journal of Geophysical Research--Planets. This is an update and replacement for our 2008 paper, with a much more extensive simulation of air shower ionization. Ionization effects and ozone depletion are somewhat large

Parametric study of the potential for BWR ECCS strainer blockage due to LOCA generated debris. Final report

This report documents a plant-specific study for a BWR/4 with a Mark I containment that evaluated the potential for LOCA generated debris and the probability of losing long term recirculation capability due ECCS pump suction strainer blockage. The major elements of this study were: (1) acquisition of detailed piping layouts and installed insulation details for a reference BWR; (2) analysis of plant specific piping weld failure probabilities to estimate the LOCA frequency; (3) development of an insulation and other debris generation and drywell transport models for the reference BWR; (4) modeling of debris transport in the suppression pool; (5) development of strainer blockage head loss models for estimating loss of NPSH margin; (6) estimation of core damage frequency attributable to loss of ECCS recirculation capability following a LOCA. Elements 2 through 5 were combined into a computer code, BLOCKAGE 2.3. A point estimate of overall DEGB pipe break frequency (per Rx-year) of 1.59E-04 was calculated for the reference plant, with a corresponding overall ECCS loss of NPSH frequency (per Rx-year) of 1.58E-04. The calculated point estimate of core damage frequency (per Rx-year) due to blockage related accident sequences for the reference BWR ranged from 4.2E-06 to 2.5E-05. The results of this study show that unacceptable strainer blockage and loss of NPSH margin can occur within the first few minutes after ECCS pumps achieve maximum flows when the ECCS strainers are exposed to LOCA generated fibrous debris in the presence of particulates (sludge, paint chips, concrete dust). Generic or unconditional extrapolation of these reference plant calculated results should not be undertaken

Prevalence of frailty among kidney transplant candidates and recipients in the United States: Estimates from a National Registry and Multicenter Cohort Study

Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/154612/1/ajt15709.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/154612/2/ajt15709_am.pd

Prophylactic methylprednisolone to reduce inflammation and improve outcomes from one lung ventilation in children: a randomized clinical trial.

BACKGROUND: One lung ventilation (OLV) results in inflammatory and mechanical injury, leading to intraoperative and postoperative complications in children. No interventions have been studied in children to minimize such injury. OBJECTIVE: We hypothesized that a single 2-mg·kg(-1) dose of methylprednisolone given 45-60 min prior to lung collapse would minimize injury from OLV and improve physiological stability. METHODS: Twenty-eight children scheduled to undergo OLV were randomly assigned to receive 2 mg·kg(-1) methylprednisolone (MP) or normal saline (placebo group) prior to OLV. Anesthetic management was standardized, and data were collected for physiological stability (bronchospasm, respiratory resistance, and compliance). Plasma was assayed for inflammatory markers related to lung injury at timed intervals related to administration of methylprednisolone. RESULTS: Three children in the placebo group experienced clinically significant intraoperative and postoperative respiratory complications. Respiratory resistance was lower (P = 0.04) in the methylprednisolone group. Pro-inflammatory cytokine IL-6 was lower (P = 0.01), and anti-inflammatory cytokine IL-10 was higher (P = 0.001) in the methylprednisolone group. Tryptase, measured before and after OLV, was lower (P = 0.03) in the methylprednisolone group while increased levels of tryptase were seen in placebo group after OLV (did not achieve significance). There were no side effects observed that could be attributed to methylprednisolone in this study. CONCLUSIONS: Methylprednisolone at 2 mg·kg(-1) given as a single dose prior to OLV provides physiological stability to children undergoing OLV. In addition, methylprednisolone results in lower pro-inflammatory markers and higher anti-inflammatory markers in the children\u27s plasma

Regulation of normal B-cell differentiation and malignant B-cell survival by OCT2.

The requirement for the B-cell transcription factor OCT2 (octamer-binding protein 2, encoded by Pou2f2) in germinal center B cells has proved controversial. Here, we report that germinal center B cells are formed normally after depletion of OCT2 in a conditional knockout mouse, but their proliferation is reduced and in vivo differentiation to antibody-secreting plasma cells is blocked. This finding led us to examine the role of OCT2 in germinal center-derived lymphomas. shRNA knockdown showed that almost all diffuse large B-cell lymphoma (DLBCL) cell lines are addicted to the expression of OCT2 and its coactivator OCA-B. Genome-wide chromatin immunoprecipitation (ChIP) analysis and gene-expression profiling revealed the broad transcriptional program regulated by OCT2 that includes the expression of STAT3, IL-10, ELL2, XBP1, MYC, TERT, and ADA. Importantly, genetic alteration of OCT2 is not a requirement for cellular addiction in DLBCL. However, we detected amplifications of the POU2F2 locus in DLBCL tumor biopsies and a recurrent mutation of threonine 223 in the DNA-binding domain of OCT2. This neomorphic mutation subtly alters the DNA-binding preference of OCT2, leading to the transactivation of noncanonical target genes including HIF1a and FCRL3 Finally, by introducing mutations designed to disrupt the OCT2-OCA-B interface, we reveal a requirement for this protein-protein interface that ultimately might be exploited therapeutically. Our findings, combined with the predominantly B-cell-restricted expression of OCT2 and the absence of a systemic phenotype in our knockout mice, suggest that an OCT2-targeted therapeutic strategy would be efficacious in both major subtypes of DLBCL while avoiding systemic toxicity.This research was supported by the Intramural Research Program of the NIH, National Cancer Institute, Center for Cancer Research. DJH was supported by a Kay Kendall Leukaemia Fund Intermediate Fellowship from the UK.This is the author accepted manuscript. The final version is available from the National Academy of Sciences via http://dx.doi.org/10.1073/pnas.160055711

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

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