Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders' need which auditors must be responsible as well

PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012)

This study aims to examine the effect of temporary differences between accounting income and taxes income for future earning growth. The independent variable of this study is deductible temporary differences and taxable temporary differences, the dependent variable is future earning growth, and the control variable are size and leverage. Deductible temporary differences measured by total deductible temporary differences divided by total assets. Taxable temporary differences measured by total taxable temporary differences divided by the total assets. Size measured by logarithm of total assets, and leverage measured by total long-term debt divided by total assets. While this study is the dependent variable future earnings growth as measured by the percentage of profit growth in the coming years. Sample of this study consists of 432 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2010-2012. Samples were selected using purposive random sampling method with certain criteria, and gained as much as 156 companies that meet the criteria. The analysis technique is multiple regression analysis. Results of the analysis showed that the variable deductible temporary differences significant positive effect on future earnings growth and taxable temporary differences significant negative effect on future earnings growth. Based on these results mean future earnings growth is affected temporary differences

Brain and lung cryptococcoma and concurrent corynebacterium pseudotuberculosis infection in a goat: a case report

A four-year-old male goat with a history of neurological disorder was euthanized. It presented uncommon nodules in the brain and lungs associated with multiple abscesses, predominantly in the spleen and liver. Histological examination of brain and lung sections revealed yeast forms confirmed to be Cryptococcus gattii after a combination of isolation and polymerase chain reaction (PCR) procedures. Moreover, Corynebacterium pseudotuberculosis infection was diagnosed by PCR of samples from the lung, spleen and liver. The present report highlights the rare concurrent infection of C. gatti and C. pseudotuberculosis in an adult goat from São Paulo state, Brazil, and indicates the necessity of surveillance in the treatment of goats with atypical pulmonary infections associated with neurological disorders.São Paulo State University School of Veterinary Medicine Laboratory of Animal Pathology and MicrobiologyFederal University of Minas Gerais Laboratory of Cellular and Molecular GeneticsFederal University of São Paulo Department of MicrobiologyUNIFESP, Department of MicrobiologySciEL

Properties and Applications of Self-Assembled Benzophenone Bis-Urea Macrocycles

Supramolecular chemistry is a vast multidisciplinary field with great potential and application. It is driven by one simple concept, the self-assembly of small building blocks into larger complex architectures without application of external force. This thesis highlights previous applications of supramolecular chemistry in addition to new potential properties and applications. Recently, the Shimizu group reported a self-assembled benzophenone bis-urea macrocycle (host 1) that facilitated the selective oxidation of an encapsulated alkene when UV-irradiated in an oxygen atmosphere to afford products that are typically observed in radical mediated reactions.1 Surprisingly, the host displayed a stable room temperature radical upon UV irradiation. It is not known if the host 1 radical plays a role in the oxidation of the encapsulated guest. This thesis investigates the structure and properties of host 1, a 15N labeled host and a urea protected derivative before and after UV-irradiation through electron paramagnetic resonance (EPR), IR, UV-vis, fluorescence, and computational analysis

South Africa’s Foreign Policy and the World

A Zambezia essay review on South Africa's foreign policy during minority rule in the 1970's.South Africa’s relations with the rest of the world have been a subject of more intense debate at the United Nations and the O.A.U. than any other international problem; but the continuing debate is also about the Republic’s internal race policies subsumed in the term apartheid. Recent works on the subject* agree that South Africa’s foreign policy is the direct product of the Republic’s internal race policies. The least satisfactory of these is Cockram’s examination of Vorster’s foreign policy. Unlike Barber and Vandenbosch, who analyse South Africa’s foreign policy in the context of the world at large, Cockram does attempt to give a comprehensive outline of South Africa’s concern with its immediate neighbours in Southern Africa and other black African states in the continent at large

The Detection and Sequencing of a Broad-Host-Range Conjugative IncP-1 beta Plasmid in an Epidemic Strain of Mycobacterium abscessus subsp bolletii

Background: An extended outbreak of mycobacterial surgical infections occurred in Brazil during 2004-2008. Most infections were caused by a single strain of Mycobacterium abscessus subsp. bolletii, which was characterized by a specific rpoB sequevar and two highly similar pulsed-field gel electrophoresis (PFGE) patterns differentiated by the presence of a similar to 50 kb band. the nature of this band was investigated.Methodology/Principal Findings: Genomic sequencing of the prototype outbreak isolate INCQS 00594 using the SOLiD platform demonstrated the presence of a 56,264-bp circular plasmid, designated pMAB01. Identity matrices, genetic distances and phylogeny analyses indicated that pMAB01 belongs to the broad-host-range plasmid subgroup IncP-1 beta and is highly related to BRA100, pJP4, pAKD33 and pB10. the presence of pMAB01-derived sequences in 41 M. abscessus subsp. bolletii isolates was evaluated using PCR, PFGE and Southern blot hybridization. Sixteen of the 41 isolates showed the presence of the plasmid. the plasmid was visualized as a similar to 50-kb band using PFGE and Southern blot hybridization in 12 isolates. the remaining 25 isolates did not exhibit any evidence of this plasmid. the plasmid was successfully transferred to Escherichia coli by conjugation and transformation. Lateral transfer of pMAB01 to the high efficient plasmid transformation strain Mycobacterium smegmatis mc(2)155 could not be demonstrated.Conclusions/Significance: the occurrence of a broad-host-range IncP-1 beta plasmid in mycobacteria is reported for the first time. Thus, genetic exchange could result in the emergence of specific strains that might be better adapted to cause human disease.Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Fundao de Amparo a Pesquisa do Estado de São PauloUniversidade Federal de São Paulo, Disciplina Microbiol, Dept Microbiol Imunol & Parasitol, Escola Paulista Med, São Paulo, BrazilFed Univ Para, Inst Ciencias Biol, Lab Polimorfismo DNA, BR-66059 Belem, Para, BrazilInst Evandro Chagas, Secao Bacteriol & Micol, Ananindeua, PA, BrazilFed Univ Para, Inst Estudos Costeiros, Braganca, PA, BrazilUniv Fed Minas Gerais, Inst Ciencias Biol, Belo Horizonte, MG, BrazilUniversidade Federal de São Paulo, Disciplina Microbiol, Dept Microbiol Imunol & Parasitol, Escola Paulista Med, São Paulo, BrazilFAPESP: FAPESP - 06/01533-9Fundao de Amparo a Pesquisa do Estado de São Paulo: FAPESP - 8/01451-8Web of Scienc

The Profile of West Sumatera Volleyball Tarkam Player

The research problem is the unknown profile of West Sumatra volleyball tarkam players related to the contract process, tariffs, facilities, insurance and motivation. This study aims to determine the profile of West Sumatra volleyball tarkam players consisting of the contract process, tariffs, facilities, insurance and motivation. This type of research is descriptive research. The population in this study were West Sumatra volleyball tarkam players totalling 36 players consisting of 26 men and 10 women. The sampling technique in this study used the Total Sampling technique, so the sample in this study was 36 players consisting of 26 men and 10 women. The instrument in this study used a questionnaire. Data analysis and hypothesis testing used descriptive quantitative statistical formulas. From the data analysis, the results obtained the profile of the West Sumatra volley ball tarkam Player which consists of the contract process, tariffs, facilities, insurance and motivation is in the sufficient category