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This research aims to investigate the factors that influence companies in carrying out audit switching or changing auditors. Specifically, this research analyzes the influence of audit opinion, size of the Public Accounting Firm (KAP), and audit delay on a company's decision to change auditors. The issue of audit switching is important considering the existence of regulations that require regular rotation of auditors to maintain audit independence. Using a sample of companies listed on the Indonesia Stock Exchange, this research applies a logistic regression model to test the influence of independent variables (audit opinion, KAP size, and audit delay) on the dependent variable, namely audit switching. The data used comes from financial reports and company audit reports.

This study explores the advantages of employing GeoGebra in geometry transformation education. GeoGebra creates an interactive environment, facilitating exploration and enhancing student engagement. Geometry transformations, encompassing translation, rotation, reflection, and dilation, find broad applications in everyday life. The use of GeoGebra aids in comprehending abstract mathematical concepts through dynamic visualization. The Systematic Literature Review (SLR) method is applied with the PRISMA approach to evaluate relevant literature from 2019 to 2023. The research aims to contribute to innovative approaches in mathematics education by leveraging GeoGebra

Background: The ACL is a ligament in the knee joint which functions to stabilize the tibia when moving forward and in rotational movements of the knee joint. Treatment for Anterior Cruciate Ligament (ACL) injuries can be done with several procedures, namely reconstructive and conservative. ACL reconstruction is a surgical procedure that replaces the injured ACL with a tendon graft because the ACL does not heal after injury due to insufficient vascularization. Common conditions after undergoing ACL reconstruction surgery are complication problems such as experiencing knee stiffness which includes swelling, pain, limited Range of Motion (ROM), especially in extension, decreased muscle strength and decreased proprioception. Objective : To determine the effectiveness of providing exercise in handling post-operative cases of phase 1 ACL surgery. Method: This study used the Case Report method which was carried out at RSD KRMT Wongsonegoro, Semarang in January 2024. The patient was a 20 year old male, diagnosed with Post Op. ALCR phase 1. Results & Discussion: After being given physiotherapy intervention for 3 meetings. With each therapy, it appears that there continues to be improvement. Can increase joint range of motion, increase knee flexor muscle strength, reduce perceived pain, and change segment circumference. Results: Based on the research that has been carried out, the results showed that providing physiotherapy intervention can be effective in phase 1 ACLR cases.

This research aims to determine the influence of preventive discipline and work rotation on employee performance through job satisfaction as an intervening variable in the Integrated Waste Management Unit of the DKI Jakarta Province Environmental Service. In this research, researchers used quantitative methods with research hypothesis testing carried out using outer model and inner model tests in SEM-PLS with the help of the SmartPLS version 4.0 program which is useful for analyzing the effect of preventive discipline and work rotation on employee performance through job satisfaction as an intervening variable. in the Integrated Waste Management Unit of the DKI Jakarta Provincial Environmental Service using 150 respondents who were distributed through questionnaires in the Integrated Waste Management Unit area of the DKI Jakarta Provincial Environmental Service. The results of the research that has been carried out are as shown in the following brief explanation: (1) The Preventive Discipline Variable (X1) influences Employee Performance (Y). (2) The Job Satisfaction variable (Z) influences employee performance (Y). (3) The Job Rotation Variable (X2) influences Employee Performance (Y). (4) The Preventive Discipline Variable (X1) influences Employee Performance (Y) through Job Satisfaction (Z). (5) The Job Rotation Variable (X2) influences Employee Performance (Y) through Job Satisfaction (Z).

This study aims to examine the impact of accounting reporting complexity on audit quality, considering the moderating role of audit partner rotation and the use of non-audit services. Through a qualitative literature review approach, this research analyzes various previous studies to explore the relationship between these factors in the context of auditing. The findings indicate that accounting reporting complexity can increase challenges for auditors in maintaining audit quality. Meanwhile, audit partner rotation can improve auditor independence but may reduce audit quality if done too frequently. The use of non-audit services, while providing additional insights, may lower audit quality if not strictly regulated. This study provides valuable insights for practitioners and policymakers in managing these factors to enhance audit quality.

Choosing a good machine and process to make a particular product requires basic knowledge about all the possibilities that occur during the production process. Therefore, material selection, machine settings and determining appropriate machining parameters need to be optimized to produce quality products. In the milling process, surface roughness is very important. From this surface roughness, an evaluation can be made whether the workpiece is acceptabel or not. The lower the surface roughness of a workpiece, the better the quality of the workpiece. The higher the surface roughness, the lower the performance of the components of the workpiece pair will be because it will increase friction on the components of the machine elements. This research aims to determine the effect of variations in feeding work movement, spindle rotation, and feed depth on the level of surface roughness resulting from conventional milling machining processes. This research also discusses which influences produce optimal surface roughness values in conventional milling machining processes. This research was carried out three times in one combination. Data collection on surface roughness values was carried out horizontally on the surface of the workpiece by taking data three times on the workpiece. The results of the statistical analysis prove that the feeding movement variable is proven to have a significant influence on surface roughness, while the optimum combination for the lowest level of surface roughness can be obtained with a feeding movement of 249 mm/minute (3rd test)

In the era of globalization, effective cross-cultural management is crucial for organizations operating in diverse environments. This study examines the cross-cultural dynamics within Microsoft, a multinational technology company with a global workforce. Utilizing the frameworks of Hofstede and Trompenaars, along with insights into corporate culture types and organizational structures, the analysis delves into the cultural dimensions influencing Microsoft's operations. The study aims to provide a comprehensive understanding of how Microsoft navigates cultural diversity in its global business environment, shedding light on the formation of core values and organizational behaviors. Through an in-depth examination, the analysis explores the implications of cross-cultural aspects on human resource management strategies, such as recruitment, performance management, and career development. Insights gained from this study can contribute to Microsoft's sustained global success by informing strategies related to cultural training, onboarding programs, and global rotations. Ultimately, understanding and managing cross-cultural nuances within Microsoft are imperative for fostering integration, collaboration, and optimal productivity among employees from diverse backgrounds and for guiding successful expansions and acquisitions in culturally distinct regions.    

The purpose of this research is to analyze the settlement of disputes over violations of civil servant discipline by the Kupang State Administrative Court. This research method is normative legal research. The location of this research was conducted at the Kupang State Administrative Court Office. The type of data used in this research is normative research, the data used is secondary data. Data collection techniques that will be carried out are through literature studies and also interviews with sources, namely judges.  Data processing techniques in this research conduct studies or analyses in a descriptive juridical and prescriptive juridical manner on legal materials. The result of this research is that the types of employment disputes examined, decided and resolved by PTUN Kupang are generally 2 (two) types, namely disputes due to disciplinary punishment and disputes due to rotation, mutation / promotion and / or filling positions. The subject of litigation specifically for employment disputes is an active and/or former civil servant acting as a plaintiff against a state administrative body or official. The state administrative decision being challenged or the object of the dispute is a decision relating to disciplinary punishment or rotation, transfer/promotion or filling a position against a Civil Servant. The procedure or process of examining civil service disputes at the PTUN is basically the same as examining state administrative disputes in general, namely through 3 (three) processes, namely, the Administrative Process, the Examination Process and the Trial Process, with an examination using a choice of procedural law, namely the Ordinary Procedure, Fast Procedure or Short Procedure.

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.

The research aims to examine the relationship and comparison of motor performance when using a ground strap cable for the secondary circuit of the ignition system, as well as to determine the length of the ground strap wire which results in better engine performance. The ground strap is in the form of a coil of cable outside the spark plug cable, whose function is to catch stray frequencies. With this tool, the electric current to the spark plug is claimed to be more focused, and the flame automatically becomes more stable and optimal. The research variables used to answer the above objectives are: independent variable, ground strap wire length, dependent variable power, torque and specific fuel consumption for a single cylinder 4-stroke motorbike and control variables, working temperature of the Honda Blade 110 cc motorbike and room temperature. The results of the research show that the performance produced for the four coil cable treatments, namely without and with the use of ground with different lengths, is increasingly decreasing, while specific fuel consumption shows that the higher the motor rotation, the lower the KBBS produced. The longer the ground strap wire, the better the motorbike performance. Without the use of a ground strap, motorbike performance is still better, 1,891 hp/4000 rpm, 3,366 Nm/4000 rpm and 0.139 kg/h/hp/4,000 rpm higher than using a ground strap with a wire length of 28 cm, namely 1,722 hp; 3,066 Nm and 0.166 kg/h/hp at 4000 rpm. The conclusions obtained are as follows: maximum motor performance is best for spark plug cables without using a ground strap but is unstable with each increase in rotation, while for coil cables with a ground strap the maximum performance sequentially increases with variations in the length of the copper wire winding in the coil cable. Power and torque decreased by 11%, while fuel consumption increased by 13% compared to without the use of a ground strap.

The aim of this study is to analyze the benefits of having a rotational system of work in a company. The method used in this research is PRISMA. (Preferred Reporting Items for Systematic Review and Meta-Analyses). The data sources used were obtained through the Publish or Perish software that covers Google scholar and ScienceDirect with the search year range 2018-2023, then the results of 347 journals. Using the inclusion and exclusion criteria, then the 10 journal to be analyzed. The results of this literature review study show that with the rotation of work applied to the organization or company, many positive aspects are obtained such as increased employee motivation, reduced boredom, and improved employee performance.

Background. Non-contrast head CT scans utilizing X-rays are considered the gold standard in emergency units for patients with clinical head injuries. Rotation time is a parameter that influences the radiation dose received by patients. This study aims to evaluate the impact of rotation time on patient radiation doses, emphasizing the ALARA principle. The research findings can assist in optimizing CT scan settings to reduce radiation doses without compromising image quality.. Methods: This quantitative research employs an experimental approach to investigate the influence of rotation time variations on CTDI (CT dose index) and DLP (dose leght product) in non-contrast head CT scans. Results: Calculation of CTDI and DLP values to assess the impact of rotation time variations, using two variations, 1 s and 1.5 s, yielded the following results: CTDI and DLP for 1 s were 20.30 mGy and 239.54 mGycm, respectively, while CTDI and DLP for 1.5 s were 20.43 mGy and 249.26 mGycm. Conclusion: Rotation time variations affect CTDI and DLP values in non-contrast head CT scans, although both values tend to remain stabel. A rotation time of 1 s is considered optimal for CTDI and DLP in non-contrast head CT scans at the Radiology Department of Sunset Vet Kuta Animal Hospital.

One of the discussions on the comparison of public administration is about the comparison of staffing system. This journal discusses a comparison between the Indonesian and Japanese staffing systems in the recruitment, promotion and rotation system. This aims to deepen knowledge related to the civil service system both in Indonesia and in Japan and to find some good lessons for the civil service system in Indonesia. This study uses a type of literature review and secondary data sources that describe theories and information both past and present.

The frequency setting is VSD (variable speed drive) or inverter. In controlling the speed of a 3-phase induction motor using a VSD or inverter, the PWM (pulse width modulation) method is used. PWM is a method of manipulating the signal width, which is described by pulses in one period. In collecting data, the methods used are observation, interviews, documentation, and literature studies. The data obtained in the observation are the values of frequency, voltage, and current at the output of the VSD, which goes to the source of the 3-phase induction motor. The results obtained from setting the motor speed by setting the frequency at 25 Hz are 1500 rpm, 30 Hz is 1800 rpm, 35 Hz is 2100 rpm, 39.1 Hz is 2346 rpm, and 40 Hz is 2400 rpm. By adjusting the input frequency to a 3-phase induction motor using a VSD or inverter, it can be concluded that the higher the frequency, the faster the rotation speed of the pump motor, and the resulting water discharge in sucking water will also be greater.

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.

Incremental rotary encoder is a sensor that can be used to measure the degree of rotation in ship steering simulations. To create a ship steering simulation, Visual Basic software was used to simulate the movement of the rudder and ship. Meanwhile, to obtain incremental rotary encoder reading data, serial communication is used via Universal Serial Bus (USB) media bridged by Arduino which is programmed to convert incremental sensor signals into ASCII signals with a bolt rate of 9600 bps. The aim of this research is to test the accuracy level of the incremental rotary encoder sensor in ship steering simulations using Visual Basic software on commercial ships by using the Solas rule that a ship's rudder must comply when rotated from the midship position to the 35 degree port side position followed by the 35 degree position. starboard side and returning to midship, the rudder movement time was less than 28 seconds. Test results in terms of response speed of the incremental rotary encoder sensor are very good, while in terms of accuracy level for one degree of steering rotation, the result is 4.571 on the Arduino IDE serial monitor reading..

Protracted labor is correlated with an increase in maternal and fetal motility, an increase in abnormalities in the physiology of labor, and an escalation in the rate of caesarean section delivery. In women with prolonged labor, there is an increased risk of death due to atonic uterus, birth canal lacerations, infection, fatigue, and shock, however in infants, prolonged labor is not associated with an increase in infant mortality, decreased APGAR score, trauma, and infection. With adequate physical and psychological preparation, the impact of prolonged labor can be reduced. The (PRE) is a bodywork involving waist and hip rotations. This research employs Systeematic Literature Reviews (SLR), a synthesis of systematic, clear, and comprehensive literature studies, by identifying, analyzing, and evaluating existing data using explicit research methods and incorporating critical review procedures into the selection study. The data consists of 6 national journals and 1 international publication indexed by Shiinta Indonesia and Scopus with Q2standard Results in 7 journals utilizing observation sheets and parttographs for data collection instruments. In one of the seven journals reviewed, the Pellvic Rocking Exercise technique was applied at TM 3 gestational age, between 34 and 35 weeks. When the laboring mother enters the first stage of the active phase, another publication employs the Pelvic Rocking Exercise technique. Conclusion: Pelvic Roccking Exercise is effective in shortening the active phase till the full opening of the cervix in primiparous moms. Pelvic rocking using a birth ball helps the baby to rotate into the optimal position and shortens the first stage of labor, therefore reducing labor pain and providing comfort to the mother. It is anticipated that health care workers will become facilitators for expectant mothers and provide physical support for the profession.

The method of learning the universe at TK Pertiwi Bebengan, Kec. Boja, Kab. Kendal, Central Java is still simple, namely explaining the material by displaying a 2-dimensional still image. This makes students unable to see directly the process of rotation and movement of celestial bodies in the universe. For this reason, it is necessary to create an application that can display the process through 3D animated moving images using Augmented Reality (AR) based technology. The research method used is Prototype, while the architectural design uses UML and software applications using Unity3D, Vuforia, Photoshop CS6 and Blender. The final results of the study are 1) on testing application features made with Unity3D and Vuforia software can run well, 2) on device testing there are 2 out of 4 smartphones that cannot run the application so that a minimum specification of a smartphone is required, 3) on distance testing with a height of 20 cm, it requires the right camera tilt angle, which is between200 to 900. The conclusion of the research is that this application can run well on mobile devices registered in Google's ARCore database and minimum specifications of Android 8.0 Oreo. In addition, it is necessary to pay attention to the right camera tilt angle so that it can display 3D objects.

Destination study that is knowing role satisfaction in mediate compensation and rotation work to performance employee . Method analysis in study this use approach  structural Equation Modelling (SEM). The population in this study are employees at outlets Indosat Ooredoo as many as 120 people . Sample research data this is taken based on sample census , that is all population made as sample that is as many as 120 respondents . Data used is the primary data where respondent get data for questionnaire . Whereas method data collection used in study this is with questionnaires and interviews . kindly direct competence and rotation work as well as satisfaction work take effect significant to performance employee whereas compensation no significant to performance employee . kindly no direct satisfaction have role significant in mediate competency and compensation to performance employee whereas satisfaction work no have role in mediate rotation work to performance employee .  

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.