akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan... more akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan diri atau keluar. Penelitian ini adalah penelitian empiris yang meneliti faktor-faktor individual yang berhubungan dengan intensi keluar. Tujuan pe~elitian ini adalah untuk menemukan bukti-bukti empiris tentang pengaruh faktor-faktor individual yang mempengaruhi intensi keluar. Faktor-faktor individual yang diiaksud tersebut adalah perilaku etis, self-esteem, dan sinisme. Jumlah kuesioner yang disebarkan kepada para akuntanlauditor yang bekerja pada. Kantor Akuntan Publik di Surabaya adalah sebanyak 100 buah, Kuesioner yang kembali 69 b u d , 7 diantaranya tidak dapat dioleh karena 5 pengisian tidak lengkap dan 2 terlambat mengembalikan, sehingga yang dapat diolah 62 buah. Pengolahan data jawaban responden dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian ini rnenunjukkan bahwa tidak ada pengaruh signifkan perilaku etis terhadap intensi keluar dan tidak ada pengaruh signifikan sewesteem terhadap intensi keluar. Sinisme mempengaruhi intensi keluar. Kata kunci: Perilaku Etis, Seif-Esteem, Sinisme, Intensi Keluar, Kantor Akuntan Publik PENDAHULUAN La tar Belakang Kaxyawan sebagai salah satu komponen dari sebuah perusahaan seringkali menjadi faktor penentu bagi kinerja dan kelangsungan hidup perusahaan. Perusahaan yang mempunyai ka~yawan cakap, terampil dan berpengalaman akan dapat mengambil manfaat dari kelebihan karyawannya. Sering terjadi adanya pembajakan karyawan yang memiliki kecakapan dan pengalaman oleh perusahaan lain.
Insect-mediated contaminant flux is truly an interdisciplinary concept that merges ideas from man... more Insect-mediated contaminant flux is truly an interdisciplinary concept that merges ideas from many technical areas of science (e.g., environmental chemistry, landscape ecology, and entomology). This chapter introduces risk assessors to this emerging and ecologically relevant concept by distilling the main mechanisms that drive insect-mediated contaminant flux and integrating them together so that more informed decisions can be made on whether the phenomenon presents a potential risk at a site.
Magnetic manganese ferrites were created in the laboratory using a novel combustion method in ord... more Magnetic manganese ferrites were created in the laboratory using a novel combustion method in order to blend the catalytic properties of manganese (Mn) with the magnetic and structural properties of ferrites. The developed synthesis method involved mixing Mn and iron (Fe) nitrate (NO3) salts with polyvinyl alcohol (PVA) followed by calcination. The resulting synthesis method is a scaleable and a simplified synthesis pathway. Preparation studies varying the Mn:Fe stoichiometric ratio and PVA content during synthesis revealed that PVA content above 1:1.5 NO3:PVA is required to form manganese ferrites. XRD, SEM-EDS, carbon content, and BET surface area analysis confirmed that the developed method yielded manganese ferrites of the form Mn2.5Fe0.5O4, MnFe2O4, and Mn0.5Fe2.5O4. The manganese ferrites were then used to remove methylene blue dye from an aqueous solution as a proof-of-concept study to demonstrate their reactivity and use as a treatment technology.
педиатрический медицинский университет, Российская Федерация At the review systematize modern ide... more педиатрический медицинский университет, Российская Федерация At the review systematize modern ideas about biomarkers of cognitive impairment in ischemic stroke were performed. The metabolic changes underlying the ischemic cascade were combined into three basic processes: excitotoxicity, oxidative stress, and inflammation. Studies of the possible relationship between key metabolites and mediators of acute ischemic stroke and the state of higher cortical functions are analyzed. The search for sensitive and specific biomarkers of cognitive impairment will make it possible to predict the rehabilitation potential and will promote the earliest possible start of cognitive rehabilitation measures. Besides, it will enable the development of modern methods of drug correction and prevention of vascular dementia.
Industrial chemical contamination within coastal regions of the Great Lakes can pose serious risk... more Industrial chemical contamination within coastal regions of the Great Lakes can pose serious risks to wetland habitat and offshore fisheries, often resulting in fish consumption advisories that directly affect human and wildlife health. Mercury (Hg) is a contaminant of concern in many of these highly urbanized and industrialized coastal regions, one of which is the Saint Louis River estuary (SLRE), the second largest tributary to Lake Superior. The SLRE has legacy Hg contamination that drives high Hg concentrations within sediments, but it is unclear whether legacy-derived Hg actively cycles within the food web. To understand the relative contributions of legacy versus contemporary Hg sources in coastal zones, Hg, carbon, and nitrogen stable isotope ratios were measured in sediments and food webs of SLRE and the Bad River, an estuarine reference site. Hg stable isotope values revealed that legacy contamination of Hg was widespread and heterogeneously distributed in sediments of SLRE, even in areas lacking industrial Hg sources. Similar isotope values were found in benthic invertebrates, riparian spiders, and prey fish from SLRE, confirming legacy Hg reaches the SLRE food web. Direct comparison of prey fish from SLRE and the Bad River confirmed that Hg isotope differences between the sites were not attributable to fractionation associated with rapid Hg bioaccumulation at estuarine mouths, but due to the presence of industrial Hg within SLRE. The Hg stable isotope values of game fish in both estuaries were dependent on fish migration and diet within the estuaries and extending into Lake Superior. These results indicate that Hg from legacy contamination is actively cycling within the SLRE food web and, through migration, this Hg also extends into Lake Superior via game fish. Understanding sources and the movement of Hg within the estuarine food web better informs restoration strategies for other impaired Great Lakes coastal zones.
ion may subsequently affect emergence timing, leading to potential temporal subsidy mismatches. T... more ion may subsequently affect emergence timing, leading to potential temporal subsidy mismatches. This class of stressors should also have many of the same impacts as described in the preceding climate and land-use change sections, due to their general influence on making lotic ecosystems smaller, at times warmer (or, in some cases markedly colder, with hypolimnetic dam releases; Zolezzi et al. 2011), and modifying their riparian vegetation structure. Additional research will be necessary, however, to better quantify the effect of these and other impacts of damming, water, abstraction, and related hydrologic alterations on lotic–land subsidy dynamics. 4.4 Species Invasions and Extinctions The final class of stressors we consider is species invasions and extinctions, which collectively represent central elements in the global biodiversity crisis (McKinney and Lockwood 1999; Collins and Baxter this volume). Unlike the other global classes of stressors discussed in this section that have emphasized changes to structural or abiotic variables affecting lotic–land subsidies, species invasions and extinctions represent alterations to biological controls on these dynamics (Fig. 1). By directly altering the species pool of subsidy prey resources and of consumers, they also can create potential mismatches across all three axes of time, quality, and space (Fig. 2). If an introduced insect has a different phenology than the native species it replaces, for example, resulting changes in the availability of resources in a given month or season may create a temporal mismatch, affecting whether those species are consumed, or needed as subsidy resources, by terrestrial consumers (Kato et al. 2003). In terms of mismatches in quality, changes to the species pool have been demonstrated to affect the abundance of subsidy resources being exported from lotic ecosystems. In studies of introduced trout, for example, the species introduction led other fish species to shift their feeding habits in one case, leading to a decrease in emergent insect biomass that dramatically reduced the abundance of orb-weaving spiders in the family Tetragnathidae (Baxter et al. 2004). Similar responses have also been shown for invasive trout effects on riparian bird abundance, albeit in a lake setting (Epanchin et al. 2010). In another study involving an aquatic invasive species and Tetragnathidae, the invasion of an aquatic amphipod similarly reduced spider densities (Gergs et al. 2014). However, rather than being driven by an overall decrease in benthic aquatic invertebrate densities, this effect was more likely due to a spatial mismatch: the fully aquatic, flightless amphipods may be consumed to some extent by terrestrial consumers willing to forage along shorelines at ground level, but they are invulnerable to web-building spiders adapted to capture aerial insects. As with most of the global change stressors described here, additional research would shed light on the extent to which lotic species invasions or extinctions lead to local invasions or species replacement of terrestrial consumers. Variables Affecting Resource Subsidies from Streams and Rivers to Land and their...
We investigated polychlorinated biphenyl (PCB) contamination at the Ashtabula River (northeast OH... more We investigated polychlorinated biphenyl (PCB) contamination at the Ashtabula River (northeast OH, USA) area of concern following remedial dredging using araneid and tetragnathid spiders. The PCB concentrations remain elevated in the area of concern compared with reference conditions. Patterns of contamination were strikingly similar between taxa, but were higher in tetragnathids at the most contaminated sites. Spider PCB homolog distributions identified 2 PCB sources to the area of concern. Based on these findings, we recommend situations where these taxa can be used alone, in concert, or combined into a composite "spider" sample to assess environmental contamination.
akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan... more akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan diri atau keluar. Penelitian ini adalah penelitian empiris yang meneliti faktor-faktor individual yang berhubungan dengan intensi keluar. Tujuan pe~elitian ini adalah untuk menemukan bukti-bukti empiris tentang pengaruh faktor-faktor individual yang mempengaruhi intensi keluar. Faktor-faktor individual yang diiaksud tersebut adalah perilaku etis, self-esteem, dan sinisme. Jumlah kuesioner yang disebarkan kepada para akuntanlauditor yang bekerja pada. Kantor Akuntan Publik di Surabaya adalah sebanyak 100 buah, Kuesioner yang kembali 69 b u d , 7 diantaranya tidak dapat dioleh karena 5 pengisian tidak lengkap dan 2 terlambat mengembalikan, sehingga yang dapat diolah 62 buah. Pengolahan data jawaban responden dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian ini rnenunjukkan bahwa tidak ada pengaruh signifkan perilaku etis terhadap intensi keluar dan tidak ada pengaruh signifikan sewesteem terhadap intensi keluar. Sinisme mempengaruhi intensi keluar. Kata kunci: Perilaku Etis, Seif-Esteem, Sinisme, Intensi Keluar, Kantor Akuntan Publik PENDAHULUAN La tar Belakang Kaxyawan sebagai salah satu komponen dari sebuah perusahaan seringkali menjadi faktor penentu bagi kinerja dan kelangsungan hidup perusahaan. Perusahaan yang mempunyai ka~yawan cakap, terampil dan berpengalaman akan dapat mengambil manfaat dari kelebihan karyawannya. Sering terjadi adanya pembajakan karyawan yang memiliki kecakapan dan pengalaman oleh perusahaan lain.
Insect-mediated contaminant flux is truly an interdisciplinary concept that merges ideas from man... more Insect-mediated contaminant flux is truly an interdisciplinary concept that merges ideas from many technical areas of science (e.g., environmental chemistry, landscape ecology, and entomology). This chapter introduces risk assessors to this emerging and ecologically relevant concept by distilling the main mechanisms that drive insect-mediated contaminant flux and integrating them together so that more informed decisions can be made on whether the phenomenon presents a potential risk at a site.
Magnetic manganese ferrites were created in the laboratory using a novel combustion method in ord... more Magnetic manganese ferrites were created in the laboratory using a novel combustion method in order to blend the catalytic properties of manganese (Mn) with the magnetic and structural properties of ferrites. The developed synthesis method involved mixing Mn and iron (Fe) nitrate (NO3) salts with polyvinyl alcohol (PVA) followed by calcination. The resulting synthesis method is a scaleable and a simplified synthesis pathway. Preparation studies varying the Mn:Fe stoichiometric ratio and PVA content during synthesis revealed that PVA content above 1:1.5 NO3:PVA is required to form manganese ferrites. XRD, SEM-EDS, carbon content, and BET surface area analysis confirmed that the developed method yielded manganese ferrites of the form Mn2.5Fe0.5O4, MnFe2O4, and Mn0.5Fe2.5O4. The manganese ferrites were then used to remove methylene blue dye from an aqueous solution as a proof-of-concept study to demonstrate their reactivity and use as a treatment technology.
педиатрический медицинский университет, Российская Федерация At the review systematize modern ide... more педиатрический медицинский университет, Российская Федерация At the review systematize modern ideas about biomarkers of cognitive impairment in ischemic stroke were performed. The metabolic changes underlying the ischemic cascade were combined into three basic processes: excitotoxicity, oxidative stress, and inflammation. Studies of the possible relationship between key metabolites and mediators of acute ischemic stroke and the state of higher cortical functions are analyzed. The search for sensitive and specific biomarkers of cognitive impairment will make it possible to predict the rehabilitation potential and will promote the earliest possible start of cognitive rehabilitation measures. Besides, it will enable the development of modern methods of drug correction and prevention of vascular dementia.
Industrial chemical contamination within coastal regions of the Great Lakes can pose serious risk... more Industrial chemical contamination within coastal regions of the Great Lakes can pose serious risks to wetland habitat and offshore fisheries, often resulting in fish consumption advisories that directly affect human and wildlife health. Mercury (Hg) is a contaminant of concern in many of these highly urbanized and industrialized coastal regions, one of which is the Saint Louis River estuary (SLRE), the second largest tributary to Lake Superior. The SLRE has legacy Hg contamination that drives high Hg concentrations within sediments, but it is unclear whether legacy-derived Hg actively cycles within the food web. To understand the relative contributions of legacy versus contemporary Hg sources in coastal zones, Hg, carbon, and nitrogen stable isotope ratios were measured in sediments and food webs of SLRE and the Bad River, an estuarine reference site. Hg stable isotope values revealed that legacy contamination of Hg was widespread and heterogeneously distributed in sediments of SLRE, even in areas lacking industrial Hg sources. Similar isotope values were found in benthic invertebrates, riparian spiders, and prey fish from SLRE, confirming legacy Hg reaches the SLRE food web. Direct comparison of prey fish from SLRE and the Bad River confirmed that Hg isotope differences between the sites were not attributable to fractionation associated with rapid Hg bioaccumulation at estuarine mouths, but due to the presence of industrial Hg within SLRE. The Hg stable isotope values of game fish in both estuaries were dependent on fish migration and diet within the estuaries and extending into Lake Superior. These results indicate that Hg from legacy contamination is actively cycling within the SLRE food web and, through migration, this Hg also extends into Lake Superior via game fish. Understanding sources and the movement of Hg within the estuarine food web better informs restoration strategies for other impaired Great Lakes coastal zones.
ion may subsequently affect emergence timing, leading to potential temporal subsidy mismatches. T... more ion may subsequently affect emergence timing, leading to potential temporal subsidy mismatches. This class of stressors should also have many of the same impacts as described in the preceding climate and land-use change sections, due to their general influence on making lotic ecosystems smaller, at times warmer (or, in some cases markedly colder, with hypolimnetic dam releases; Zolezzi et al. 2011), and modifying their riparian vegetation structure. Additional research will be necessary, however, to better quantify the effect of these and other impacts of damming, water, abstraction, and related hydrologic alterations on lotic–land subsidy dynamics. 4.4 Species Invasions and Extinctions The final class of stressors we consider is species invasions and extinctions, which collectively represent central elements in the global biodiversity crisis (McKinney and Lockwood 1999; Collins and Baxter this volume). Unlike the other global classes of stressors discussed in this section that have emphasized changes to structural or abiotic variables affecting lotic–land subsidies, species invasions and extinctions represent alterations to biological controls on these dynamics (Fig. 1). By directly altering the species pool of subsidy prey resources and of consumers, they also can create potential mismatches across all three axes of time, quality, and space (Fig. 2). If an introduced insect has a different phenology than the native species it replaces, for example, resulting changes in the availability of resources in a given month or season may create a temporal mismatch, affecting whether those species are consumed, or needed as subsidy resources, by terrestrial consumers (Kato et al. 2003). In terms of mismatches in quality, changes to the species pool have been demonstrated to affect the abundance of subsidy resources being exported from lotic ecosystems. In studies of introduced trout, for example, the species introduction led other fish species to shift their feeding habits in one case, leading to a decrease in emergent insect biomass that dramatically reduced the abundance of orb-weaving spiders in the family Tetragnathidae (Baxter et al. 2004). Similar responses have also been shown for invasive trout effects on riparian bird abundance, albeit in a lake setting (Epanchin et al. 2010). In another study involving an aquatic invasive species and Tetragnathidae, the invasion of an aquatic amphipod similarly reduced spider densities (Gergs et al. 2014). However, rather than being driven by an overall decrease in benthic aquatic invertebrate densities, this effect was more likely due to a spatial mismatch: the fully aquatic, flightless amphipods may be consumed to some extent by terrestrial consumers willing to forage along shorelines at ground level, but they are invulnerable to web-building spiders adapted to capture aerial insects. As with most of the global change stressors described here, additional research would shed light on the extent to which lotic species invasions or extinctions lead to local invasions or species replacement of terrestrial consumers. Variables Affecting Resource Subsidies from Streams and Rivers to Land and their...
We investigated polychlorinated biphenyl (PCB) contamination at the Ashtabula River (northeast OH... more We investigated polychlorinated biphenyl (PCB) contamination at the Ashtabula River (northeast OH, USA) area of concern following remedial dredging using araneid and tetragnathid spiders. The PCB concentrations remain elevated in the area of concern compared with reference conditions. Patterns of contamination were strikingly similar between taxa, but were higher in tetragnathids at the most contaminated sites. Spider PCB homolog distributions identified 2 PCB sources to the area of concern. Based on these findings, we recommend situations where these taxa can be used alone, in concert, or combined into a composite "spider" sample to assess environmental contamination.
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