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2008

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Catholic Social Teaching And Global Migration: Bridging The Paradox Of Universal Human Rights And Territorial Self-Determination, Vincent D. Rougeau Dec 2008

Catholic Social Teaching And Global Migration: Bridging The Paradox Of Universal Human Rights And Territorial Self-Determination, Vincent D. Rougeau

Journal Articles

In this essay, I will consider how law, religion, and democratic pluralism revolve around a particular issue: global migration. I use the term global migration to encompass a number of related issues that are often collapsed under the term immigration. In nations that have constructed their identities around waves of settlers or migrants -- places like the United States, Canada, Australia, and New Zealand -- immigration involves the formal reception of foreigners into the host country as potential new citizens. This is just one part of the migration of peoples around the globe. Migration also encompasses emigration, asylum, economic migration,and …


Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor, Zaenal Fanani, Rheni Afriana Hanif, Bambang Subroto Dec 2008

Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor, Zaenal Fanani, Rheni Afriana Hanif, Bambang Subroto

Jurnal Akuntansi dan Keuangan Indonesia

This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.


Pengaruh Reputasi Manajemen Puncak Dan Dewan Komisaris Terhadap Penilaian Investor Pada Perusahaan Yang Melakukan Ipo, Rias Aini Sumiyana Dec 2008

Pengaruh Reputasi Manajemen Puncak Dan Dewan Komisaris Terhadap Penilaian Investor Pada Perusahaan Yang Melakukan Ipo, Rias Aini Sumiyana

Jurnal Akuntansi dan Keuangan Indonesia

This research empirically examines the influence of reputation of top management and board ofcommissioner (BOC) on firm value. Top management has a primary role as a strategic decision maker in a firm. Its actions and characteristics specifically influence the organization ’s outcomes. The main duty of BOC is to ensure that managerial decisions are consistent with shareholders goals. One indicator of top management and BOC ’s competency and skill is reputation. The purpose of the study is to investigate the influence of reputation of top management and BOC on firm value at the Initial Public Offering (IPO). Its effect is …


Penghitungan Value At Risk Portofolio Optimum Saham Perusahaan Berbasis Syariah Dengan Pendekatan Ewma, Agung D. Buchdadi Dec 2008

Penghitungan Value At Risk Portofolio Optimum Saham Perusahaan Berbasis Syariah Dengan Pendekatan Ewma, Agung D. Buchdadi

Jurnal Akuntansi dan Keuangan Indonesia

The objective of this research is to examine maximum losses when investor invests on syariah based stock. Markowitz model is used for constructing the optimal portfolio. Value at Risk Model is also used for calculating the expected losses. The research indicates that volatility seems to cluster in a predictable fashion. Therefore the research forecasts variances used exponentially weighted moving average (EWMA) model. This research also aims to evaluate whether the EWMA model can predict variances reasonably well. The data used in this research are syariah based stock which had been included in Jakarta Islamic Index (JII) during the year 2005—2006. …


Determinan Tingkat Hutang Serta Hubungan Tingkat Hutang Terhadap Nilai Perusahaan: Perspektif Pecking Order Theory, Mirna Amirya, Sari Atmini Dec 2008

Determinan Tingkat Hutang Serta Hubungan Tingkat Hutang Terhadap Nilai Perusahaan: Perspektif Pecking Order Theory, Mirna Amirya, Sari Atmini

Jurnal Akuntansi dan Keuangan Indonesia

Based on Pecking Order Theory, the objective of this study is to examine the effect of dividend policy, profitability, sales growth, and total assets growth towards financial leverage and the effect of financial leverage as an intervening variable towards firm value. The sampling method is purposive sampling method and there are 33 firms that fulfil the criteria. Data are analyzed using path analysis method. The results show that dividend policy and profitability have negative influence on financial leverage, while total assets growth has positive influence on financial leverage. Financial leverage has negative relation on firm value.


Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dan Dampaknya Terhadap Reaksi Investor, Rita Yuliana, Bambang Purnomosidhi, Eko Ganis Sukoharsono Dec 2008

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dan Dampaknya Terhadap Reaksi Investor, Rita Yuliana, Bambang Purnomosidhi, Eko Ganis Sukoharsono

Jurnal Akuntansi dan Keuangan Indonesia

Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility o f business organization to involve in protecting environment and social welfare. In fact, many firm s in Indonesia have already applied the disclosure o f CSR, even ju st in a simple ways. The objective o f this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size o f the board o f commissioners, and public ownership influences to the …


Integrated Management Strategies For Phytophthora Sojae Combining Host Resistance And Seed Treatments, A. E. Dorrance, A. E. Robertson, S. Cianzo, L. J. Giesler, C. R. Grau, M. A. Draper, A. U. Tenuta, T. R. Anderson Dec 2008

Integrated Management Strategies For Phytophthora Sojae Combining Host Resistance And Seed Treatments, A. E. Dorrance, A. E. Robertson, S. Cianzo, L. J. Giesler, C. R. Grau, M. A. Draper, A. U. Tenuta, T. R. Anderson

Department of Plant Pathology: Faculty Publications

Phytophthora sojae has re-emerged as a serious soybean pathogen in the past decade. This may be due in part to changes in resistance levels in current cultivars, adoption of P. sojae populations to deployed Rps genes, and highly favorable environments in the past decade. This multilocation study evaluated the effect of seed treatments on the incidence and severity of Phytophthora root and stem rot on soybeans with different combinations of Rps genes and levels of partial resistance. The efficacy of the seed treatments was highly variable across locations. Seed treatments (metalaxyl and mefenoxam) provided protection and increased yields across cultivars …


The Systemic Nature Of Action Learning Programmes, G Mwaluko Dec 2008

The Systemic Nature Of Action Learning Programmes, G Mwaluko

Tanzania Journal of Engineering and Technology (TJET)

A lot of attention has been paid on action learning in the last four decades or so and the success of such programmes has also been widely publicized. But why have these programmes been so effective in helping organizations cope with change? Many authors state that the success of such programmes is due to the fact that they link learning to actions. Yet others claim that action learning programmes succeed because they involve employee empowerment and provide a much greater learning curve. In this paper the authors hold that action learning programmes succeed because they are partly systemic and can …


Analytical Modeling Of A Large Local Area Network - Part I: Internet Traffic Characterization, Mathew Luhanga Dec 2008

Analytical Modeling Of A Large Local Area Network - Part I: Internet Traffic Characterization, Mathew Luhanga

Tanzania Journal of Engineering and Technology (TJET)

The goal of both IP network operators and the end users is to get the highest performance from the system for a given cost. This makes Performance a key criterion in the design, procurement, and use of computer and communication systems. In order to address problems associated with performance degradation of operational communications systems, over the last decade, traffic engineering techniques have emerged in an attempt to optimize communication systems’ performance and ensure more efficient use of their resources. One of these techniques is analytical modeling. Analytic performance models are an excellent tool for quickly evaluating the performance of operational …


Identification Of Unbalanced Forces And Foundation Parameters Of Rotating Machines From Vibration Measurements, Nalitolela G Dec 2008

Identification Of Unbalanced Forces And Foundation Parameters Of Rotating Machines From Vibration Measurements, Nalitolela G

Tanzania Journal of Engineering and Technology (TJET)

A technique is described to use measured vibration data of a rotating machine and its foundation to identify unbalanced forces, stiffness and damping parameters of the mountings, and the parameters of the foundation. It is based on an idealisation treating the rotor, the machine structure and the foundation as rigid masses supported by springs and dampers. Operational vibration data of the machine and its foundation before and after the rotating unbalanced forces are perturbed by adding unbalanced mass to the rotor are used in the identification procedure. Once the parameters are identified, dynamic forces transmitted to the foundation can be …


Levamisole-Induced Multifocal Inflammatory Leukoencephalopathy: A Casereport, Chueh-Hung Wu, Lu Lu Dec 2008

Levamisole-Induced Multifocal Inflammatory Leukoencephalopathy: A Casereport, Chueh-Hung Wu, Lu Lu

Rehabilitation Practice and Science

Levamisole, which is the L-isomer of tetramisole, has been used as an antihelminthic agent. Due to its immunomodulating property, it has been used to treat recurrent aphthous ulcers, pemphigus vulgaris, and malignant melanoma. It also has been used along with 5-fluorouracil to treat colon cancer. The side effects are mild and include nausea, vomiting, diarrhea and metal taste. However, existing evidence suggests that levamisole can induce multifocal inflammatory leukoencephalopathy. The course of levamisole-induced multifocal inflammatory leukoencephalopathy is monophasic and progressive. Clinical symptoms include gait ataxia, dysarthria, dysphasia, conscious disturbance and weakness of the extremities (from hemiparesis to tetraplegia). The exact …


Paroxysmal Nocturnal Hemoglobinuria Complicated By An Arterial Cerebral Infarction: A Casereport, Cheng-Hui Huang, Liang-Wei Huang, Mu-Jung Kao, Teh-Chen Wang, Hui-Chi Shu, Zong-Jing Wang Dec 2008

Paroxysmal Nocturnal Hemoglobinuria Complicated By An Arterial Cerebral Infarction: A Casereport, Cheng-Hui Huang, Liang-Wei Huang, Mu-Jung Kao, Teh-Chen Wang, Hui-Chi Shu, Zong-Jing Wang

Rehabilitation Practice and Science

Paroxysmal nocturnal hemoglobinuria (PNH) is a rare acquired disorder caused by a somatic mutation of the hematopoietic stem cells, which results in a loss of the complement regulatory proteins usually present on the membrane of blood cells. The outcome is an increased tendency for complement to damage the blood cells and, after a series of reactions, hemolytic and thrombotic episodes may occur. On reviewarticleing past reports, PNH-related thrombosis usually occurs in the venous system and only rarely happens in the arterial system.In our case, a male patient was found to have suffered from dark urine and anemia after each of …


Rehabilitation In A Patient With Delayed Post-Hypoxic Encephalopathy: A Casereport, Yao-Jen Chen, Su-Ju Tsai, Yueh-Lin Tsai Dec 2008

Rehabilitation In A Patient With Delayed Post-Hypoxic Encephalopathy: A Casereport, Yao-Jen Chen, Su-Ju Tsai, Yueh-Lin Tsai

Rehabilitation Practice and Science

Carbon monoxide poisoning from accidents or suicide attempts often result in delayed post-hypoxic encephalopathy. Patients with delayed post-hypoxic encephalopathy typically present with recurrent apathy, confusion, agitation, and/or progressive neurological deficits, despite apparent transient recovery. Autopsy reports often reveal diffuse demyelination of subcortical white matter, but the exact pathogenesis is not clear. While comprehensive physical examination and history taking is necessary in diagnosing delayed post-hypoxic encephalopathy, magnetic resonance imaging can be very helpful in the diagnostic work-up. Rehabilitation for severe post-hypoxic encephalopathy can prevent complications such as immobilization and can improve patients' functional status.We report the history, diagnosis, and rehabilitative outcome …


Ultrasound Examination Of Shoulders In Wheelchair Users With Paraplegia, Jiann-Perng Chen, Yi-Pin Chiang, Gwo-Chi Hu, Wan-Yi Shih, Kuan-Wen Chen Dec 2008

Ultrasound Examination Of Shoulders In Wheelchair Users With Paraplegia, Jiann-Perng Chen, Yi-Pin Chiang, Gwo-Chi Hu, Wan-Yi Shih, Kuan-Wen Chen

Rehabilitation Practice and Science

Due to the prolonged use of upper extremities for weight-bearing, the shoulder joints of paraplegic wheelchair-users are prone to injury. Once shoulder pain occurs, performance of activities required for daily living would thus be disturbed. In past studies, the shoulders of the spinal cord injured patients were evaluated with arthrography or magnetic resonance images and the rotator cuff injuries were found. In the current study, we used ultrasonography to detect rotator cuff injuries of paraplegic wheelchair-users. The factors associated with ultrasonographic findings were also investigated.Thirty paraplegic wheelchair-users, 26 males and 4 females, were recruited for this study. Both shoulder joints …


Sonographic Appearance Of Surgically Repaired Achilles Tendons, Kao-Shang Shih, Ya-Ping Huang, Tyng-Guey Wang, Chun-Sheng Wu, Ching-Chuan Jiang Dec 2008

Sonographic Appearance Of Surgically Repaired Achilles Tendons, Kao-Shang Shih, Ya-Ping Huang, Tyng-Guey Wang, Chun-Sheng Wu, Ching-Chuan Jiang

Rehabilitation Practice and Science

Background and purpose: Ultrasonography is an accurate and non-invasive imaging tool for assessing a ruptured Achilles tendon. This study attempts to correlate the sonographic appearances of surgically repaired Achilles tendons with their clinical outcomes.Methods: Ten patients (3 men and 7 women) with surgically repaired Achilles tendons were enrolled in this study. All patients had unilateral Achilles tendon ruptures related to sports injuries. All were treated by the same orthopedic surgeon at a University Hospital, from January 1990 to September 2000. Patients had a mean age of 47.2 years (range: 22-66). Mean post-surgical duration was 6.0 years (range: 2.1-12.1). All patients …


Circus Of Science Travels To Libby, University Of Montana--Missoula. Office Of University Relations Dec 2008

Circus Of Science Travels To Libby, University Of Montana--Missoula. Office Of University Relations

University of Montana News Releases, 1928, 1956-present

No abstract provided.


Nevada Interagency Volunteer Program: Helping Hands Across Public Lands – Phase Ii: Quarterly Progress Report, Period Covering October 1 – December 31, 2008, Margaret N. Rees Dec 2008

Nevada Interagency Volunteer Program: Helping Hands Across Public Lands – Phase Ii: Quarterly Progress Report, Period Covering October 1 – December 31, 2008, Margaret N. Rees

Get Outdoors Nevada

  • The number of records in the volunteer database increased 8% over last quarter. The database now contains 6,431 records.
  • Website activity increased, recording an average of 56,013 hits per month, an increase of 6% from last quarter, with an average of 5,211 pages viewed per month.
  • Volunteer fall training has been completed.
  • Three National Public Land Day and National Family Events have been completed.
  • Two hundred and five people attended the Volunteer Recognition Event.


Joint Fire Science Program – Lake Mead National Recreation Area: Revegetating Burned Arid Lands: Identifying Successful Native Species Using Trait And Competition Analysis, Quarterly Progress Report, October 1 — December 31, 2008, Margaret N. Rees Dec 2008

Joint Fire Science Program – Lake Mead National Recreation Area: Revegetating Burned Arid Lands: Identifying Successful Native Species Using Trait And Competition Analysis, Quarterly Progress Report, October 1 — December 31, 2008, Margaret N. Rees

Fire Science

• Presented poster at Natural Areas Conference in Nashville, TN

• Initiated granivory study at Goodsprings.

• Outplanted 2376 plants for Experiment 1 at Lake Mead nursery.

• Presented poster at Wildfires and Invasive Plants in American Deserts conference in Reno, NV.

• Submitted manuscript covering our distance from road - microsite invasibility study to Journal of Arid Environments.


Limnological Assistance For The Lake Mead National Recreation Area In Meeting The Challenge Of The Water 2025 Initiative: Quarterly Report, Period Ending December 31, 2008, Margaret N. Rees Dec 2008

Limnological Assistance For The Lake Mead National Recreation Area In Meeting The Challenge Of The Water 2025 Initiative: Quarterly Report, Period Ending December 31, 2008, Margaret N. Rees

Limnological Studies

Project 1: Technical input has been provided at four advisory team meetings attended this quarter.

Project 2: A formal report titled, Surface Water Monitoring for Indicator Bacteria in High-use Sites of the Lake Mead National Recreation Area, has been prepared; an accompanying poster presentation for the Lake Mead Science Symposium is in preparation.

Project 3: A draft document titled, “Interagency Monitoring Action Plan (I-MAP): Quagga Mussels in Lakes Mead and Mohave” has been presented to an interagency core group to review and input. Six oral presentations related to quagga mussels are in preparation by this group for the Lake Mead …


Lake Mead National Recreation Area Vegetation Monitoring And Analysis: Quarterly Progress Report, October 1, 2008 To December 31, 2008, Margaret N. Rees Dec 2008

Lake Mead National Recreation Area Vegetation Monitoring And Analysis: Quarterly Progress Report, October 1, 2008 To December 31, 2008, Margaret N. Rees

Vegetation Monitoring

Executive Summary

  • The Weed Sentry program surveyed over 62 miles of federal land by vehicle and foot in Clark County for incipient populations of exotic plants.
  • New weed monitoring botanists and botany assistant joined the staff during this period.
  • Vegetation staff presented four presentations at the Natural Areas Association annual conference in Nashville, TN and eight poster presentations at the “wildfires and invasive plants in American deserts” meeting in Reno, NV.
  • Several new Brassica tournefortii experiments were initiated.


Lake Mead National Recreation Area Monitoring And Evaluation Of Sensitive Wildlife: Quarterly Progress Report, Period Ending December 31, 2008, Margaret N. Rees Dec 2008

Lake Mead National Recreation Area Monitoring And Evaluation Of Sensitive Wildlife: Quarterly Progress Report, Period Ending December 31, 2008, Margaret N. Rees

Wildlife Monitoring

Project 1. Relict Leopard Frog Monitoring, Management, and Research

  • All milestones and deliverables associated with the MSHCP project are on schedule
  • Completion of 2008 monitoring survey efforts
  • Coordination is ongoing to identify potential translocation sites, including assisting efforts to identify a potential site in the western Grand Canyon
  • RLFCT meeting hosted and minutes of meeting drafted
  • Annual report provided to RLFCT, final draft in review
  • Sampling for the amphibian chytrid fungus conducted at many sites

Project 2. Bald Eagle Winter Monitoring and Evaluation

  • All MSHCP milestones and deliverables are on schedule
  • Planning and coordination of the 2009 Eagle Count conducted …


Southern Nevada Agency Partnership Cultural Site Stewardship Program – Program Expansion And Steward Retention: Quarterly Progress Report, Period Ending December 31, 2008, Margaret N. Rees Dec 2008

Southern Nevada Agency Partnership Cultural Site Stewardship Program – Program Expansion And Steward Retention: Quarterly Progress Report, Period Ending December 31, 2008, Margaret N. Rees

Cultural Site Stewardship Program

• The Cultural Site Stewardship Program reports the first decrease in reported cultural site impacts since program inception.

• Total cultural site stewards trained is 382 for 2008 calendar-year-end.

• Two new Regional Coordinators assigned to Sloan and Eldorado Valley.


The Comparison Of Volunteer Work And Regular Exercise For The Promotion Of Health Among The Aged, Wen-Ming Chang, Shih-Wei Chou, Wei-Hsien Hong, Wen-Chung Tsai, Jyh-Yuh Ke, M. K. Wong Dec 2008

The Comparison Of Volunteer Work And Regular Exercise For The Promotion Of Health Among The Aged, Wen-Ming Chang, Shih-Wei Chou, Wei-Hsien Hong, Wen-Chung Tsai, Jyh-Yuh Ke, M. K. Wong

Rehabilitation Practice and Science

The aging of Taiwan's population is creating a heavy burden on the government's public finances allocated for elderly health care. The purpose of this research is to compare health promotion behavior among the aged; these included hospital volunteers, those undertaking Tai Ji, those who swam or those who took no specific exercise.This study recruited a total of 136 subjects who lived in the community and the total included 59 males and 77 females. They could be divided into four groups: (1) the hospital volunteer group; (2) the Tai Ji group; (3) the swimming group and (4) the general elderly control …


A Pilot Trial Of A Telephone-Linked Patient Service System: Spinal Cord Injury Patients As An Example, Tsung-Yu Wei, Shao-Li Han, Wen-Hsien Tseng, Fong-Bin Yan, Kwan-Yu Chan, Polun Chang, Wai-Keung Lee Dec 2008

A Pilot Trial Of A Telephone-Linked Patient Service System: Spinal Cord Injury Patients As An Example, Tsung-Yu Wei, Shao-Li Han, Wen-Hsien Tseng, Fong-Bin Yan, Kwan-Yu Chan, Polun Chang, Wai-Keung Lee

Rehabilitation Practice and Science

The pressure of lack of enough resources on our National Health Insurance program and an increasing population of the aged and chronic patients has made the tele-home care technology an important choice. The tele-home care service is also regarded by our government as one of the core new service businesses for 2008. In this study, a prototype Tele-Home Care system, composed of Telephone-linked Care (TLC), Automatic Speech Recognition (ASR), Text-To-Speech (TTS) and automatic questionnaire recognition, was developed and evaluated for spinal cord injury patient care.The prototype systems included a personal computer with an EASYTAPI voice card, a Fax card and …


Aphasics' Needs And Performance In Functional Communication, Yu-Chen Liao, Chin-Hsing Tseng Dec 2008

Aphasics' Needs And Performance In Functional Communication, Yu-Chen Liao, Chin-Hsing Tseng

Rehabilitation Practice and Science

The purpose of the study was to find out aphasics' needs for functional communication and their performance in it. Using a functional communication activities questionnaire as tool, we investigated the needs and performance on functional communication among 32 stroke patients with aphasia and 60 normal subjects.The researcher discovers that the importance of needs for functional communication and the independence of communication performance are significantly different between the two groups. Furthermore, a significant correlation is found between the importance of needs and the performance independence in the aphasic group. Finally, the language impairment level is moderately correlated with the importance of …


Optimal Temperatures For Growth And Upper Thermal Tolerance Of Juvenile Northern Leatherside Chub, Eric J. Billman, Eric J. Wagner, Ronney E. Arndt, Erin Vandyke Dec 2008

Optimal Temperatures For Growth And Upper Thermal Tolerance Of Juvenile Northern Leatherside Chub, Eric J. Billman, Eric J. Wagner, Ronney E. Arndt, Erin Vandyke

Western North American Naturalist

We examined optimal temperatures for growth and the upper thermal tolerance of juvenile northern leatherside chub (Lepidomeda copei). We conducted 2 experiments using the acclimated chronic-exposure method to estimate optimal temperature for growth of age-0 northern leatherside chub (range 12.8–28.3 °C). Upper thermal tolerance was estimated using the critical thermal maximum (CTM) and upper incipient lethal temperature (UILT) methods for fish acclimated at 15, 18, 23, and 28 °C. We also measured stream temperatures in Yellow Creek, Summit County, Utah, during July–August 2006 to compare our results to actual summer stream temperatures. Survival in growth tests was not …


Sex Ratios Of The White-Tailed Antelope Ground Squirrel (Ammospermophilus Leucurus), Indian Wells Valley, San Bernardino County, California, Charles J. Randel Iii, Howard O. Clark Jr. Dec 2008

Sex Ratios Of The White-Tailed Antelope Ground Squirrel (Ammospermophilus Leucurus), Indian Wells Valley, San Bernardino County, California, Charles J. Randel Iii, Howard O. Clark Jr.

Western North American Naturalist

We studied the white-tailed antelope ground squirrel during spring and summer 2006 to determine young-of-the-year and adult sex ratios in the Indian Wells Valley, San Bernardino County, California. We calculated a young-of-the-year sex ratio of 1.45:1 (female to male), whereas the adult sex ratio was approximately 1:1. Our young-of-the-year sex ratio was greater than the 1.1:1 (female to male) natal sex ratio previously reported. Differences between young-of-the-year and adult sex ratios may represent low female young-of-the-year survivorship in the Indian Wells Valley.


End Matter, Vol. 68 No. 4 Dec 2008

End Matter, Vol. 68 No. 4

Western North American Naturalist

No abstract provided.


Pengaruh Persuasi Atas Preferensi Klien Dan Pengalaman Audit Terhadap Pertimbangan Auditor Dalam Mengevaluasi Bukti Audit, Enggar Diah Puspa Arum Dec 2008

Pengaruh Persuasi Atas Preferensi Klien Dan Pengalaman Audit Terhadap Pertimbangan Auditor Dalam Mengevaluasi Bukti Audit, Enggar Diah Puspa Arum

Jurnal Akuntansi dan Keuangan Indonesia

The purpose o f this research is to analyze whether the persuasiveness o f client preferences and audit experiences have effect toward the auditors judgem ent in evaluating audit evidences both partially and simultaneously Survey in this study is applied on 62 auditors who work at public accounting firm s in Bandung by using a multiple linier regression analysis. The result indicates that the persuasiveness o f client preferences and audit experiences have a significant positive effect to the auditor s judgem ent in evaluating audit evidences both partially and simultaneously. The future research is suggested to examine other variables, …


Field Identification Of Myotis Yumanensis And Myotis Lucifugus: A Morphological Evaluation, Thomas J. Rodhouse, Shonene A. Scott, Patricia C. Ormsbee, Jan M. Zinck Dec 2008

Field Identification Of Myotis Yumanensis And Myotis Lucifugus: A Morphological Evaluation, Thomas J. Rodhouse, Shonene A. Scott, Patricia C. Ormsbee, Jan M. Zinck

Western North American Naturalist

Myotis lucifugus and Myotis yumanensis are 2 species of bats subject to potentially high rates of misidentification because they are often difficult to differentiate in the hand under field conditions. We tested the utility of a suite of external morphological characteristics frequently cited in regional keys to differentiate the 2 species in the field. Forearm length, dorsal pelage sheen, ear color, and forehead slope were examined from 101 bats captured in central Oregon during 2002–2003. Post hoc genetic analysis was performed on tissue samples collected from the 101 bats to confirm identification. Forearm lengths overlapped considerably between species. Only 18% …