Pengaruh Pengalaman Auditor, Kompetensi, Risiko Audit, Etika, Tekanan Ketaatan, dan Gender terhadap Ketepatan Pemberian Opini Auditor dengan Skeptisme Profesional Auditor sebagai Variabel Intervening

The purpose of this study is to find out the effect of auditor experience, competence, audit risk, ethics, adherence pressure, and gender to the accuracy of auditors opinion, directly or indirectly, by using auditor professional skepticism as an intervening variable. The research was conducted in KAP Kota Pekanbaru and KAP Medan City. The samples were obtained randomly as many as 79 respondents. The data were analyzed by using Partial Least Square (PLS) techniques with SmartPLS 2.0 M3 versions. The results showed that auditor experience did have a significant relation to the accuracy on giving opinion. Secondly, competence did have a significant relation to the accuracy on giving opinion. Third, audit risk did have a significant relation to the accuracy on giving opinion. Fourth, ethics did have a significant relation to the accuracy on giving opinion. Fifth, adherence pressure did have a significant relation to the accuracy on giving opinion. Sixth, gender did have a significant relationship to the accuracy of auditors opinion. From the indirect test, the result showed that the variable of auditors professional skepticism was able to strengthen the competence relation and situation of the accuracy of auditors opinion. In the other hand, the variable of auditors professional skepticism was not able to strengthen the relationship of ethics and pressure to the accuracy of auditors opinion.Keywords: Auditor Experience, Audit Risk, Ethics, Adherence Pressure, Auditor Professional Skepticis

Studi Tentang Sulaman Tangan pada Pelaminan Tradisional Naras di Kecamatan Pariaman Utara Kota Pariaman

Hand embroidery on the traditional wedding Naras Pariaman is a skill that is acquired from generation to generation, so entrepreneurs are still using the old motifs. As the development of science and technology entrepreneurs aisle switch embroider using embroidery machine. The data used are primary data obtained from business leaders and craftsmen, secondary data is data obtained from the following documents photographs. Informants in this study is the wedding business owners and craftsmen (maker motif) embroidered. The technique of collecting data through observation, interviews and documentation. The data analysis technique since before entering the field, while in the field, and after completion in the field, by performing data reduction, data presentation, and conclusion. The results of this study found that hand embroidery design motifs used on the altar Naras naturalist and geometric motifs. Types of hand embroidery used namely lekapan technique that attaches embroidery threads contained in the curtain wall, lelansir, waves, tongues, langik-langik batirai, Banta sieve, Ankin-Ankin, and dalamak. Embroidery attach beads / sequins are also present in the curtain wall, lelansir, waves, tongues, langik-langik batirai, Banta sieve, Ankin-Ankin, and dalamak. Gold thread embroidery using glass found on the veil, langik-langik batirai, Banta sieve and dalamak. Application of hand embroidery found in parts of the traditional wedding curtain walls, lelansir, waves, tongues, langik-langik batirai, Banta sieve, Ankin-Ankin, and dalamak

Elucidation of the compatible interaction between banana and Meloidogyne incognita via high-throughput proteome profiling

With a diverse host range, Meloidogyne incognita (root-knot nematode) is listed as one of the most economically important obligate parasites of agriculture. This nematode species establishes permanent feeding sites in plant root systems soon after infestation. A compatible host-nematode interaction triggers a cascade of morphological and physiological process disruptions of the host, leading to pathogenesis. Such disruption is reflected by altered gene expression in affected cells, detectable using molecular approaches. We employed a high-throughput proteomics approach to elucidate the events involved in a compatible banana- M. incognita interaction. This study serves as the first crucial step in developing natural banana resistance for the purpose of biological-based nematode management programme. We successfully profiled 114 Grand naine root proteins involved in the interaction with M. incognita at the 30th- and 60th- day after inoculation (dai). The abundance of proteins involved in fundamental biological processes, cellular component organisation and stress responses were significantly altered in inoculated root samples. In addition, the abundance of proteins in pathways associated with defence and giant cell maintenance in plants such as phenylpropanoid biosynthesis, glycolysis and citrate cycle were also implicated by the infestation

Growth performance, duodenal morphology and the caecal microbial population in female broiler chickens fed glycine-fortified low protein diets under heat stress conditions

This study was undertaken to examine the effect of feeding glycine (Gly)-fortified low protein (LP) diets on the growth performance, duodenal morphology and caecal microbial populations of broiler chickens raised under unheated, cyclic or constant heat stress environmental conditions. 2. From d 1 to 21 (starter phase), an equivalent number of birds were fed either a normal protein (NP) diet or a LP diet fortified with Gly. From d 22 to 42 (grower phase), an equivalent number of birds from each starter diet were distributed to one of the following dietary groups: (i) an NP diet during the starter and grower phases (NPNP), (ii) an NP diet during the starter phase and a LP diet during the grower phase (NPLP), (iii) an LP diet during the starter phase and an NP diet during the grower phase (LPNP) or (iv) LP diets during both phases (LPLP). 3. Commencing from d 22, an equivalent number of birds from each dietary group were exposed to (i) 23 ± 1°C throughout (unheated), (ii) 34 ± 1°C for 7 h each day from 10:00 to 17:00 (cyclic heat) or (iii) 34 ± 1°C throughout (constant heat). 4. Feeding the LP diet during the starter phase resulted in feed intake (FI), weight gain (WG), feed conversion ratios (FCR) and energy efficiency ratios (EER) similar to those for the NP diet. The birds fed the LP diet had a significantly higher protein efficiency ratio (PER) compared with the birds fed the NP diet. 5. During the grower phase, there were significant diet × temperature interactions for F, WG, FCR, PER, EER, villus height, crypt depth and caecal Clostridia. The birds fed the NPLP and LPLP diets had lower FI, WG and EER, higher FCR, shorter villus height and crypt depth and higher caecal Clostridia compared with the birds fed LPNP and NPNP diets under constant heat stress. However, feeding birds the NPLP and LPLP diets resulted in FI, WG, EER, FCR, morphology parameters and caecal Clostridia equivalent to the birds fed LPNP and NPNP diets, as well as improved PER, under unheated and cyclic heat stress conditions. 6. In conclusion, our results indicate that Gly-fortified LP diets can be fed to broilers under normal and acute heat stress environmental conditions without any adverse effects on performance. However, the use of such LP diets can be detrimental to broilers under chronic heat stress conditions

Dietary supplementation of betaine (Betafin®) and response to high temperature stress in male broiler chickens

The effects of supplemental betaine (Betafin®) in the drinking water (50 g/kg) (WB) or feed (100 g/kg) (FB) were investigated on male broiler chickens (CobbxCobb) exposed to 4 h episodes of heat stress at 34±1°C on day (d) 35 and 36±1°C from d 36 to 41. Prior to (d 1 to 34) and following heat exposure (d 35 to 41), betaine supplementation had no significant effect on body weight, total feed intake and cumulative feed conversion ratios of broilers. The total water intake of WB chicks was lower compared to controls. Prior to heat exposure, there was no difference in percentage of mortality among the three dietary groups. Following the heat challenge period, although higher percentage of control chicks succumbed to the heat challenge as compared to those of WB, it was not significantly different. The WB and FB chicks were less hyperthermic than controls in response to the heat challenge. Irrespective of treatment groups, the heat treatment resulted in a marked elevation in heterophil/lymphocyte ratios (HLR). The WB birds however, had smaller increase in HLR than those of controls during heat exposure. Antibody production against Newcastle disease vaccine on day 35 was not affected by betaine supplementation. On d 42, WB birds had higher antibody production than those of FB. It is concluded that the WB treatment, as measured by HLR, antibody production and mortality rate, has advantages over the FB group under heat stress conditions

Comparative mechanical properties study of resin infusion versus hand laminating for the construction of 12-ft fishing boat

Resin Infusion is widely used to produce fiber-reinforced materials. In the process, the resin enters a close mold containing the dry fiber performed by pressure difference. This study is about finding the comparison of the tensile strength, compression strength and flexural strength between resin infusion technique and conventional hand laminating for the construction of a 12-feet fishing boat. Both boat were applied with the same composite matrices. All testing was done in accordance to the standard ASTM D3039, D3039M, ASTM D695-02a and ASTM D790-07. The result showed that the resin infusion technique produced better result upon ultimate tensile strength (27% better) but slightly less satisfactory for in compressive stress (12% lower) and flexural stress (34% lower). Even though resin infusion was only better in tensile strength, physically the product is more lightweight with a better resin-to-fiber ratio

Comparison of Different Wavelength Propagations over Few-Mode Fiber based on Space Division Multiplexing in Conjunction with Electrical Equalization

Abstract—Nonlinearities in optical fibers deteriorate system performances and become a major performance-limiting issue. This article aims to investigate the compensation of nonlinear distortions in optical communication systems based on different wavelength propagations over few-mode fiber (FMF). The study adopted Space Division Multiplexing (SDM) based on decision feedback equalizer (DFE). Various transmission wavelength of the FMF system is applied to mitigate the attenuation effect on the system. In this paper, different wavelengths (780, 850 and 1550 nm) are used in SDM. Extensive simulation is performed to assess the attenuation and Bit Error Rate (BER) in each case. The results show that the wavelength of 1550 nm produces higher power and less attenuation in the transmission. Furthermore, this wavelength produces the best distance with less BER compared to 780 nm and 850 nm wavelengths. Moreover, the validations show improvement in BER and eye diagram

Influence of Curing Temperature on Mechanical Properties of Woven Jute Reinforced Polyester Composite

The aim of this work is to evaluate the influence of curing temperature onto the mechanical properties of woven jute/polyester composite using warm compression moulding. 40 vol.% woven jute fibres were compressed moulded at a pressure of 2.0 MPa, holding time of 900s by varying the fabrication temperature in three levels which are 150°C, 170°C and 180 °C. The mechanical and thermal properties were characterized using flexural and impact testing, DSC and TGA.  Optimum mechanical properties are achieved at moulding temperature of 170°C. The flexural strength and flexural modulus at the optimised moulding temperature are 37.20 MPa and 0.84 GPa respectively, while their impact strength is 19.38 kJm-2. Morphological examination revealed that the composite failed in brittle manner and due to fibre pull-out indicating of weak interface

Predictive biometrics: A review and analysis of predicting personal characteristics from biometric data

Interest in the exploitation of soft biometrics information has continued to develop over the last decade or so. In comparison with traditional biometrics, which focuses principally on person identification, the idea of soft biometrics processing is to study the utilisation of more general information regarding a system user, which is not necessarily unique. There are increasing indications that this type of data will have great value in providing complementary information for user authentication. However, the authors have also seen a growing interest in broadening the predictive capabilities of biometric data, encompassing both easily definable characteristics such as subject age and, most recently, `higher level' characteristics such as emotional or mental states. This study will present a selective review of the predictive capabilities, in the widest sense, of biometric data processing, providing an analysis of the key issues still adequately to be addressed if this concept of predictive biometrics is to be fully exploited in the future