Analisis Penerapan Akuntansi Forensik Dan Audit Investigatif Terhadap Pencegahan Dan Pengungkapan Fraud Dalam Pengelolaan Keuangan Daerah Pada Perwakilan Bpkp Provinsi Sulawesi Utara

The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness

Pengaruh Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan Dan Integritas Aparat Pengawas Internal Pemerintah Terhadap Efektivitas Pemeriksaan Alokasi Dana Desa (Studi Pada Aparat Pengawas Internal Pemerintah Kabupaten Talaud)

. Controlling and auditing of village funds allocation or Alokasi Dana Desa (ADD) by regional-government internal auditor or aparat pengawas internal pemerintah daerah (APIP) are necessary to support the good and accountable governance.This research is aimed to identify the influences of professional skills, complexity of task, leadership, and integrity of APIP, to the audit effectiveness of village funds allocation or alokasi dana desa (ADD). The population of this research were all regional government internal auditors (APIP) of Talaud regency, consisting of 34 samples.This Research used the primary data.Data collection was collected by questionnaires answered up by APIP.This research used multiple regressions to analyze the data. The analysis result shows that professional skills, complexity of task, and leadership do not significantly influence to the audit effectiveness of fillage funds allocation (ADD). On the other hand, the integrity of APIP significantly influences the audit effectivennes of filage funds allocation (ADD)

Optimal Scheduling Using Branch and Bound with SPIN 4.0

The use of model checkers to solve discrete optimisation problems is appealing. A model checker can first be used to verify that the model of the problem is correct. Subsequently, the same model can be used to find an optimal solution for the problem. This paper describes how to apply the new PROMELA primitives of SPIN 4.0 to search effectively for the optimal solution. We show how Branch-and-Bound techniques can be added to the LTL property that is used to find the solution. The LTL property is dynamically changed during the verification. We also show how the syntactical reordering of statements and/or processes in the PROMELA model can improve the search even further. The techniques are illustrated using two running examples: the Travelling Salesman Problem and a job-shop scheduling problem

Satellite laser ranging work at the Goddard Space Flight Center

Laser ranging systems, their range and accuracy capabilities, and planned improvements for future systems are discussed, the systems include one fixed and two mobile lasers ranging systems. They have demonstrated better than 10 cm accuracy both on a carefully surveyed ground range and in regular satellite ranging operations. They are capable of ranging to all currently launched retroreflector equipped satellites with the exception of Timation III. A third mobile system is discussed which will be accurate to better than 5 cm and will be capable of ranging to distant satellites such as Timation III and LAGEOS

A Combined Spitzer and Chandra Survey of Young Stellar Objects in the Serpens Cloud Core

We present Spitzer and Chandra observations of the nearby (~260 pc) embedded stellar cluster in the Serpens Cloud Core. We observed, using Spitzer's IRAC and MIPS instruments, in six wavelength bands from 3 to 70 ${\mu}m$, to detect thermal emission from circumstellar disks and protostellar envelopes, and to classify stars using color-color diagrams and spectral energy distributions (SEDs). These data are combined with Chandra observations to examine the effects of circumstellar disks on stellar X-ray properties. Young diskless stars were also identified from their increased X-ray emission. We have identified 138 YSOs in Serpens: 22 class 0/I, 16 flat spectrum, 62 class II, 17 transition disk, and 21 class III stars; 60 of which exhibit X-ray emission. Our primary results are the following: 1.) ten protostars detected previously in the sub-millimeter are detected at lambda < 24 microns, seven at lambda < 8 microns, 2.) the protostars are more closely grouped than more evolved YSOs (median separation : ~0.024 pc, and 3.) the luminosity and temperature of the X-ray emitting plasma around these YSOs does not show any significant dependence on evolutionary class. We combine the infrared derived values of AK and X-ray values of NH for 8 class III objects and find that the column density of hydrogen gas per mag of extinctions is less than half the standard interstellar value, for AK > 1. This may be the result of grain growth through coagulation and/or the accretion of volatiles in the Serpens cloud core.Comment: 69 pages, 16 figures, accepted to ApJ. Higher Resolution Figures at: http://www.cfa.harvard.edu/~ewinston

Lorentzian spin foam amplitudes: graphical calculus and asymptotics

The amplitude for the 4-simplex in a spin foam model for quantum gravity is defined using a graphical calculus for the unitary representations of the Lorentz group. The asymptotics of this amplitude are studied in the limit when the representation parameters are large, for various cases of boundary data. It is shown that for boundary data corresponding to a Lorentzian simplex, the asymptotic formula has two terms, with phase plus or minus the Lorentzian signature Regge action for the 4-simplex geometry, multiplied by an Immirzi parameter. Other cases of boundary data are also considered, including a surprising contribution from Euclidean signature metrics.Comment: 30 pages. v2: references now appear. v3: presentation greatly improved (particularly diagrammatic calculus). Definition of "Regge state" now the same as in previous work; signs change in final formula as a result. v4: two references adde

Background independence in a nutshell

We study how physical information can be extracted from a background independent quantum system. We use an extremely simple `minimalist' system that models a finite region of 3d euclidean quantum spacetime with a single equilateral tetrahedron. We show that the physical information can be expressed as a boundary amplitude. We illustrate how the notions of "evolution" in a boundary proper-time and "vacuum" can be extracted from the background independent dynamics.Comment: 19 pages, 19 figure

Inclusive Masculinity and Facebook Photographs Among Early Emerging Adults at a British University

Central to debates about the construction of masculinity in sociology is the influence of culture and what constitutes acceptable displays of masculinity. This article adopts a novel approach in examining this question. It adopts a summative content analysis, combined with a semiotic analysis, of 1,100 Facebook photographs, in order to explore the underlying meanings within the photos and the performances of masculinity. Facebook photographs from 44, straight, White, male, early emerging adults attending the same university are used as a representation of an individual’s ideal self. These are then analyzed in order to determine the behaviors endorsed by peer culture. It was found that the sample overwhelmingly adopted inclusive behaviors (including homosocial tactility, dancing, and kissing each other), and inclusive masculinity theory was utilized to contextualize participants’ constructions of masculinity. Thus, this research shows that emerging adult males at this university construct their masculine identities away from previous orthodox archetypes. It is argued that the reducing importance of gendered behavior patterns may represent an adoption of what are perceived as wider cultural norms and act as a symbol of adulthood to these early emerging adults

Advanced Technology Composite Fuselage - Manufacturing

The goal of Boeing's Advanced Technology Composite Aircraft Structures (ATCAS) program is to develop the technology required for cost-and weight-efficient use of composite materials in transport fuselage structure. Carbon fiber reinforced epoxy was chosen for fuselage skins and stiffening elements, and for passenger and cargo floor structures. The automated fiber placement (AFP) process was selected for fabrication of stringer-stiffened and sandwich skin panels. Circumferential and window frames were braided and resin transfer molded (RTM'd). Pultrusion was selected for fabrication of floor beams and constant-section stiffening elements. Drape forming was chosen for stringers and other stiffening elements cocured to skin structures. Significant process development efforts included AFP, braiding, RTM, autoclave cure, and core blanket fabrication for both sandwich and stiffened-skin structure. Outer-mold-line and inner-mold-line tooling was developed for sandwich structures and stiffened-skin structure. The effect of design details, process control and tool design on repeatable, dimensionally stable, structure for low cost barrel assembly was assessed. Subcomponent panels representative of crown, keel, and side quadrant panels were fabricated to assess scale-up effects and manufacturing anomalies for full-scale structures. Manufacturing database including time studies, part quality, and manufacturing plans were generated to support the development of designs and analytical models to access cost, structural performance, and dimensional tolerance