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Tujuan penelitian ini (1) untuk menganalisis peran auditor internal pada organisasi sektor publik, (2) untuk menganalisis peran auditor internal pada organisasi sektor swasta, (3) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor publik, (4) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor swasta.Penelitian ini akan menggunakan metode kualitatif, dengan menyasar manajer middle dan lower level dari organisasi sektor swasta, meliputi: supervisor, kepala bagian, manajer, dan dari pemerintah daerah yaitu pejabat setingkat kepala, kepala bagian/bidang/subdinas dan kepala subbagian/subbidang/ seksi dari badan, dinas dan kantor pada Pemerintah Daerah Kabupaten Sidoarjo. Hasil yang diharapkan pada penelitian ini adalah auditor internal dapat menjadi whistleblower bagi organisasi baik pada sektor pablik maupun sektor swasta. Target luaran penelitian ini adalah artikel yang publikasi di jurnal ilmiah nasional terakreditasi.

Tujuan penelitian ini adalah untuk mengkaji lebih dalam bagaimana persepsi akademisi (dosen dan mahasiswa) akuntansi dan praktisi terhadap praktik-praktik kecurangan (fraud) serta peran whistleblowing sebagai upaya pencegahan dan pendeteksian fraud. Jenis penelitian ini adalah menggunakan metode kualitatif dengan menggunakan seting alamiah yang bertujuan menggambarkan keadaan (fenomena) yang terjadi. Teknik analisis data yang digunakan adalah data collection, data reduction, data display dan conclusion drawing/ verifying. Berdasarkan hasil penelitian dan pembahasan disimpulkan bahwa persepsi akademisi (dosen dan mahasiswa) akuntansi dan praktisi adalah hampir seluruhnya telah memiliki pemahaman yang baik terhadap fraud serta perana whisleblowing sebagai upaya pencegahan dan pendeteksian fraud. Hal ini menandakan bahwa alumni lulusan Universitas Muhammadiyah Sidoarjo berpotensi untuk menjadi seorang whisleblower dan untuk PT Pabrik Gula Candi Baru ini menunjukan bahwa perusahaan ini berpotensi untuk dapat semakin meningkatkan good governance pada sektor publik karena dengan pemahaman yang baik mengenai hal tersebut maka potensi keterjadian tindakan fraud akan semakin kecil.

Son birkaç yıl içinde, sosyal medya, özellikle küçük ve orta ölçekli işletmeler (KOBİ) çoğu iş kuruluşları için rekabet avantajı önemli kaynak olarak büyüyor. Son zamanlarda araştırmacılar, gelişen ve gelişmekte olan ülkeler sosyal medyayı benimsemeye odaklanmıştır. Bu çalışmada, Türkiye tekstil üretimindeki KOBİ'lerin, sosyal medyayı benimsenmesini etkileyen faktörler incelenmektedir. Teknoloji kabul modelinin (TAM) yanı sıra aynı bölgedeki diğer ilgili araştırmalar esinlenerek, Türkiye 'de sosyal medya ortamının benimsenmesini etkileyen beş faktör aşağıdaki gibi sınıflandırılır: yöneticinin yenilikçiliği, algılanan avantajları, kullanım kolaylığı, müşterilerin ve rekabetin baskısı. Kavramsal modeli doğrulamak için, Türkiye 'de tekstil üretim sektöründe çalışan KOBİ'lerin yöneticileri/sahiplerinden (e-posta aracılığı ile gönderilen) 208 anket verileri toplanmıştır. Elde edilen veriler SPSS ve AMOS programlar ile multiple regression yöntemini kullanarak analiz edilmiştir. Analiz edilen veri bulguları, yukarıda bahsedilen faktörler ile sosyal medyanın benimsenmesi arasında anlamlı bir olumlu ilişki olduğunu gösterdi. Bu faktörler, müşterilerin ve rekabetin baskısı, algılanan avantajları, yöneticinin yenilikçiliği ve kullanım kolaylığı algılanan tarafından izlenen sırası ile en büyük etkisi olan faktörler olarak kanıtlamıştır. Bu araştırmanın bulguları, yöneticilerin ve işletmelerin, müşteri sadakatini ve memnuniyetini geliştirebilir, aynı zamanda müşterilerin ihtiyaçlarını ve beklentilerini anlayarak, rekabetçi avantajlar elde etmenize yardımcı olabilir.Anahtar Kelimeler: Sosyal Medya, KOBI'ler. Within the previous years, Social media has been growing as crucial source of competitive advantage for most business organizations, especially small and medium-sized businesses (SME). Recently, researchers have been widely focusing on social media adoption in developed and developing countries. This study studies and analyzes the factors that influence the adoption of social media in Turkish textile manufacturing SMEs. Inspired by the technology acceptance model as well as other relevant researches in the same area, five factors that influence the adoption of social media in Turkey were classified as follows: Manager's innovativeness , perceived benefits, perceived ease of use, pressure from customers and competition. In order to validate the conceptual model, a number of 208 questionnaires (which were sent by emails) were collected from managers/owners of SMEs operating in textile manufacturing sector in Turkey. The obtained data was analyzed in SPSS and AMOS using the multiple regression method. The analyzed data findings showed that there was a significant positive relationship between the previously mentioned factors and the adoption of social media. Of all the five significant factors, Pressure from Customers has proven to have the greatest influence followed by Competition, Perceived Benefits, Manager's Innovativeness and Perceived Ease of Use. The findings of this research can help managers and businesses improve their customers' loyalty and satisfaction and gain competitive advantage by understanding the needs and expectations of their customers.Keywords: Adoption of Social media, SMEs. 119

Background: Vitamin D can be synthesised following exposure to ultraviolet radiation (UVR), ingested in the diet or provided through oral supplementation. The medical literature frequently states that humans obtain most of their vitamin D from sunshine and that UVR exposure is essential to maintain vitamin D levels.Objective: A systematic review was conducted to determine the requirement for UVR in maintaining adequate (>50nmol/L) serum 25-hydroxyvitamin D (25OHD) levels.Method: Studies reporting serum 25OHD during situations of negligible UVR exposure were sought. 41 studies (from a search yielding 42,698 articles) totalling 4, 211 healthy adults met the inclusion criteria, providing 56 datasets from different population groups.Results: Over 50% of subjects had >50nmol/L 25OHD in 10 of 19 datasets reporting winter levels in areas with limited UVR. In addition, >50% of subjects had adequate 25OHD levels in 4 of 12 datasets from polar regions during periods of negligible UVR, 1 of 9 datasets documenting clothing related minimal UVR and 2 of 8 datasets detailing employment related minimal UVR.Conclusion: The data demonstrate that many adults maintain adequate serum vitamin D levels despite negligible UVR exposure for several months. However, we acknowledge that preceding UVR exposure leading to vitamin D storage and delayed release may account for this maintenance of adequate serum vitamin D levels. There remains a need for further research on whether UVR exposure is required for longer-term maintenance of adequate vitamin D levels.

In the field of agriculture, it is necessary to make right decisions for determining various things. Among others is in determination of plants to be planted with several criteria such as knowledge, budget, land area, human resources, and investment value possessed. Therefore, decision support systems constitute appropriate method to facilitate farmers or nonfarmers to make decisions. The expert system will be developed is desktop-based and uses Decision Expert (DEX) method to generate recommendations for most appropriate decision selection therefore it can be reference for all users. This study will define criteria on value set of Salad Garden application in the DEX evaluation model. To be prepared for all possible combinations of input and output criteria values. Rules specified by decision maker with aggregation function declared point-by-point for all possible combinations of attribute values. From test results based on DEX method calculation, decision for plant species to be planted through determination of each criterion and rule.

Tujuan penelitian ini adalah untuk mengetahui jenis tindak tutur asertif yang terdapat pada 6 buah film pendek dalam film Paris Je t’aime. Jenis penelitian ini adalah kualitatif-deskriptif dengan menggunakan teknik analisis isi menurut Miles dan Hubermann, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Untuk mengetahui jenis-jenis tindak tutur asertif yang terdapat dalam dialog pada film-film pendek tersebut, digunakan 32 jenis tindak tutur asertif yang digagas oleh Searle yang terdiri dari asserter, revendiquer, affirmer, déclarer, nier, désavouer, assurer, argumenter, réfuter, informer, notifier, rappeler, objecter, prédire, rapporter, prédire², suggérer, insister, conjecturer, hypothéser, deviner, jurer, témoigner, admettre, confesser, accuser, blâmer, critiquer, louanger, se pleindre, se vanter, dan se lamenter pada setiap tuturan yang terdapat di film pendek teserbut dengan dikaitkan kepada konteks yang melatarbelakanginya. Hasil penelitian ini menunjukan bahwa jenis tindak tutur asertif yang paling banyak ditemukan pada film Paris Je t’aime adalah jenis informer. Penelitian ini berguna untuk memperoleh pemahaman mendalam mengenai tindak tutur asertif yang terdapat pada film Paris Je t’aime dan juga dapat menambah wawasan bagi mahasiswa jurusan bahasa Prancis terutama pada mata kuliah linguistik. Juga untuk mempelajari kajian pragmatik dalam kalimat berbahasa Prancis. This research aims to find and describe the types of assertive speech act in 6 short films of the film Paris Je t’aime. This research used the descriptive qualitative approach with content analysis method from Milles & Huberman's data analysis theory to obtain its data, that respectively consists of data reduction, data presentation, and conclusion. The data obtained then go through the verification process done by conducting unstructured discussions with native speakers. In order to find the types of assertive speech act that exists in the dialogs of those short films, this research uses 32 types of assertive speech act created by Searle, namely asserter, revendiquer, affirmer, déclarer, nier, désavouer, assurer, argumenter, réfuter, informer, notifier, rappeler, objecter, prédire, rapporter, prédire², suggérer, insister, conjecturer, hypothéser, deviner, jurer, témoigner, admettre, confesser, accuser, blâmer, critiquer, louanger, se pleindre, se vanter, and se lamenter in each utterances by relating it to the contexts. The result of this research shows that the type of assertive speech act that appeared the most in the film Paris Je t’aime is informer. The author expects that this research can be useful for having a profound comprehension about assertive speech act in the film Paris Je t’aime and expanding knowledge the linguistics for the students of Department of French Language Education especially. And also, this can be useful for the study of pragmatic in the sentences of french language

This study trints to c{eterntine the concept of local government Jinancial statements to the Deparlment of Ret,enue Sidoalo Regenq, Finance and Assel Managentent Sidoarjo regenq' trppropriate Government Accounting Stttndards (Government Regulation No. 24 of 2005). This study used q descriptive trpproach, the primary data source and secondary data. Primary dtrta and secondary clata are ctlrea$, clailable or lhe informtrlion and supporting data related to financial reporting area. Research resulls indicate that the Department of Finance and Asset Management Revenue Sidoarjo district has presented the fintrncial slalements covering regions Budget budget realization report, Balance Sheet, Statentent of Cash Flows, and Notes to Financial Stateruents. In preporing lhe financial stLttements hcwe been guided bv the Governnrent Accounting Slandords (Government Regulation No. 24 of20051 but there qre seyeral accounts in the reoli=ation of the buclget, cash Jlow statement and bcrlonce sheet ctccounts are still using the Permendagri No. l3 of 2006 that the -financictl statements need to do the conversion. In the process of preporing the report olso there are still some obstacles such as at the level of a competent human resource and regulatory changes

ContextThe GH-2000 team proposed a method based on IGF1 and type III pro-collagen (P-III-P) to detect exogenously administered GH. As previous studies involved predominantly white European athletes, it is important to assess whether the response of these markers to recombinant human GH (rhGH) differs with ethnicity.ObjectiveTo examine the response of serum IGF1 and P-III-P and GH-2000 score to rhGH in non-Caucasian amateur athletes.DesignDouble-blind placebo-controlled rhGH administration study.SettingWellcome Trust Clinical Research Facility, Southampton General Hospital.SubjectsThe study included 31 male and 14 female amateur athletes of different ethnicities.InterventionThe subjects were assigned to treatment with placebo or 0.1 IU/kg per day (low dose) or 0.2 IU/kg per day (high dose) rhGH for 28 days. Blood was collected weekly during treatment and on days 35, 42 and 84 during the washout period. Serum IGF1 and P-III-P were measured, and GH-2000 score was calculated.ResultsIGF1, P-III-P and GH-2000 score rose in response to both low- and high-dose GH in both men and women. When compared with the Caucasian volunteers of the previous GH-2000 study, mean baseline and placebo-treated P-III-P and GH-2000 score were lower in GH-2004 men and women. Post-GH, however, peak IGF1 or P-III-P did not differ between studies but the peak GH-2000 score was lower in GH-2004 men. There was no difference between studies in the maximal change in IGF1, P-III-P and GH-2000 score in response to GH in either gender.ConclusionsThese data do not support a significant ethnic effect on the peak or maximal response to rhGH.

A 46 year old man developed a well defined area of erythema and blistering on his right upper arm …

Penelitian ini bertujuan untuk mengetahui perbedaan Earnings Management Pada Kinerja Perusahaan Sebelum Dan Sesudah Initial Public Offering (Ipo) Studi Pada Sektor Industri Dan Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2010-2014. Sampel penelitian yang digunakan dalam penelitian ini adalah 17 perusahaan sektor industri dan 13 sektor barang konsumsi yang terdaftar di PT. Bursa Efek Indonesia periode 2010 – 2014. Metode analisis yang digunakan adalah kuantitatif dengan analisis uji beda rata-rata (uji Paired Sample t-test). Hasil dari penelitian ini menunjukkan dimana ha di tolak karena Sig < 0.05 sehingga menyebabkan Ho diterima maka dapat disimpulkan bahwa tidak ada perbedaan earnings management pada kinerja perusahaan sebelum dan sesudah IPO baik sektor industri maupun sektor barang konsumsi.