scholarly journals Non-random sampling and association tests on realized returns and risk proxies

2021 ◽  
Author(s):  
Frank Ecker ◽  
Jennifer Francis ◽  
Per Olsson ◽  
Katherine Schipper
Keyword(s):  
Random Sampling ◽  
Reference Sample ◽  
Positive Association ◽  
Cost Of Equity ◽  
Association Tests ◽  
Random Samples ◽  
Distribution Matching ◽  
Matched Samples ◽  
Data Requirements ◽  
Selection Of

AbstractThis paper investigates how data requirements often encountered in archival accounting research can produce a data-restricted sample that is a non-random selection of observations from the reference sample to which the researcher wishes to generalize results. We illustrate the effects of non-random sampling on results of association tests in a setting with data on one variable of interest for all observations and frequently-missing data on another variable of interest. We develop and validate a resampling approach that uses only observations from the data-restricted sample to construct distribution-matched samples that approximate randomly-drawn samples from the reference sample. Our simulation tests provide evidence that distribution-matched samples yield generalizable results. We demonstrate the effects of non-random sampling in tests of the association between realized returns and five implied cost of equity metrics. In this setting, the reference sample has full information on realized returns, while on average only 16% of reference sample observations have data on cost of equity metrics. Consistent with prior research (e.g., Easton and Monahan The Accounting Review 80, 501–538, 2005), analysis using the unadjusted (non-random) cost of equity sample reveals weak or negative associations between realized returns and cost of equity metrics. In contrast, using distribution-matched samples, we find reliable evidence of the theoretically-predicted positive association. We also conceptually and empirically compare distribution-matching with multiple imputation and selection models, two other approaches to dealing with non-random samples.

scholarly journals Non-Random Samples as a Data Collection Tool in Qualitative Art-Related Studies

2021 ◽  
Vol 8 (1) ◽  
pp. 35-49
Author(s):  
Eslam Y Khalefa ◽  
Sri Nurhayati Selian
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Representative Sample ◽  
Sampling Strategy ◽  
Works Of Art ◽  
Random Samples ◽  
Art Works ◽  
Study Population ◽  
New Vision ◽  
Selection Of

ABSTRACT Non-random sampling as a tool in data collection has widely become a prominent issue in art-related phenomena and is more complicated than ever due to the heterogeneity of the study population. However, the foremost justification of this paper was the identification of several gaps of literatures in the selection of samples that usually lead to misunderstanding. This is because literatures mostly are not related to arts. The misunderstanding includes sample design and representative sample selected size determination. Nevertheless, there is a wide variety of techniques, different styles and trends that influence the field of contemporary art. Confusion is created when many researchers rely on a random sampling strategy that relies heavily on artists rather than works of art. The aim of this study is to explain how to select a representative sample of a heterogeneous population in art-related research. The investigation provided a new vision to select samples of artists, art works and art lovers. This study used an inductive approach through reading books, articles, newspapers, and opinions of philosophers and scholars in the field of research methodology. The most important result of this paper is that non-random sampling is better and more effective than random sampling strategy in art-related studies as it provides beneficial results for heterogeneous populations especially with regard to artists, works of art and art lovers. Sampel Tidak Acak sebagai Alat Pengumpulan Data dalam Studi Terkait Seni Kualitatif ABSTRAKPengambilan sampel tidak acak sebagai alat dalam pengumpulan data telah menjadi isu yang menonjol dalam fenomena yang berkaitan dengan seni dan lebih rumit dari sebelumnya dikarenakan heterogenitas populasi penelitian. Namun justifikasi utama dari makalah ini adalah identifikasi beberapa gap literatur dalam pemilihan sampel yang biasanya menimbulkan kesalahpahaman. Hal ini karena kebanyakan literatur tidak berkaitan dengan seni. Kesalahpahaman mencakup desain sampel dan penentuan ukuran sampel yang dipilih secara representatif. Namun demikian, ada berbagai macam teknik, gaya dan tren berbeda yang mempengaruhi bidang seni rupa kontemporer. Kebingungan tercipta ketika banyak peneliti mengandalkan strategi pengambilan sampel acak yang sangat bergantung pada seniman daripada karya seni. Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana memilih sampel yang representatif dari populasi yang heterogen dalam penelitian yang terkait dengan seni. Investigasi memberikan visi baru untuk memilih sampel seniman, karya seni dan pecinta seni. Penelitian ini menggunakan pendekatan induktif melalui membaca buku, artikel, surat kabar, dan pendapat filsuf dan sarjana dalam bidang metodologi penelitian. Hasil terpenting dari makalah ini adalah pengambilan sampel tidak acak lebih baik dan lebih efektif daripada strategi pengambilan sampel secara acak dalam studi terkait seni karena memberikan hasil yang bermanfaat bagi populasi yang heterogen terutama yang berkaitan dengan seniman, karya seni dan pecinta seni.

POPULATIONS OF FUSARIUM OXYSPORUM F. MELONIS AND THEIR RELATION TO THE WILT POTENTIAL OF TWO SOILS

1963 ◽  
Vol 9 (2) ◽  
pp. 237-249 ◽  
Author(s):  
R. N. Wensley ◽  
C. D. McKeen
Keyword(s):  
Fusarium Oxysporum ◽  
Random Sampling ◽  
Direct Relationship ◽  
Sandy Loam ◽  
Sandy Loam Soil ◽  
Random Samples ◽  
Field Soils ◽  
Infested Field ◽  
Loam Soil ◽  
Wilt Incidence

The relation of soil populations of the muskmelon wilt fungus, Fusarium oxysporum f. melonis, to the wilt potentials of a yellow Fox sandy loam soil (Fsl) and a dark Colwood loam (Cl) was investigated. In either soil a direct relationship existed between the size of the population of the fungus and wilt incidence. Notwithstanding this relationship, with the same population the greater incidence of wilt in Fsl than in Cl showed that a factor or factors other than population affect the wilt potential. Whereas mean populations of field soils obtained at the site of wilted plants ranged upward to 3300 per gram, they declined steadily during the 9-month interval between crops. During this interval random samples of field soils yielded mean populations of 228 and 268 per gram of Fsl and Cl, respectively. Of the F. oxysporum colonies isolated at the end of harvest, about 70% from plant sites and approximately 21% from intersites were pathogenic. Two to eight months later only 12 to 15% of F. oxysporum isolates obtained by random sampling of infested field soils were pathogenic.

scholarly journals Spatial analysis of deaths from pulmonary tuberculosis in the city of São Luís, Brazil

2014 ◽  
Vol 40 (5) ◽  
pp. 543-551 ◽  
Author(s):  
Marcelino Santos-Neto ◽  
Mellina Yamamura ◽  
Maria Concebida da Cunha Garcia ◽  
Marcela Paschoal Popolin ◽  
Tatiane Ramos dos Santos Silveira ◽  
...  
Keyword(s):  
Spatial Distribution ◽  
Pulmonary Tuberculosis ◽  
Secondary Data ◽  
Positive Association ◽  
Significant Positive Association ◽  
Public Health Policies ◽  
Operational Characteristics ◽  
Operational Variables ◽  
The City ◽  
Selection Of

OBJECTIVE: To characterize deaths from pulmonary tuberculosis, according to sociodemographic and operational variables, in the city of São Luís, Brazil, and to describe their spatial distribution. METHODS: This was an exploratory ecological study based on secondary data from death certificates, obtained from the Brazilian Mortality Database, related to deaths from pulmonary tuberculosis. We included all deaths attributed to pulmonary tuberculosis that occurred in the urban area of São Luís between 2008 and 2012. We performed univariate and bivariate analyses of the sociodemographic and operational variables of the deaths investigated, as well as evaluating the spatial distribution of the events by kernel density estimation. RESULTS: During the study period, there were 193 deaths from pulmonary tuberculosis in São Luís. The median age of the affected individuals was 52 years. Of the 193 individuals who died, 142 (73.60%) were male, 133 (68.91%) were Mulatto, 102 (53.13%) were single, and 64 (33.16%) had completed middle school. There was a significant positive association between not having received medical care prior to death and an autopsy having been performed (p = 0.001). A thematic map by density of points showed that the spatial distribution of those deaths was heterogeneous and that the density was as high as 8.12 deaths/km2. CONCLUSIONS: The sociodemographic and operational characteristics of the deaths from pulmonary tuberculosis evaluated in this study, as well as the identification of priority areas for control and surveillance of the disease, could promote public health policies aimed at reducing health inequities, allowing the optimization of resources, as well as informing decisions regarding the selection of strategies and specific interventions targeting the most vulnerable populations.

scholarly journals Deepening and Connecting Democratic Processes. The Opportunities and Pitfalls of Mini-Publics in Renewing Democracy

2018 ◽  
Vol 7 (11) ◽  
pp. 236
Author(s):  
Ank Michels ◽  
Harmen Binnema
Keyword(s):  
The Netherlands ◽  
Random Sampling ◽  
Policy Making ◽  
Specific Design ◽  
Fundamental Nature ◽  
The Core ◽  
Equal Chance ◽  
Political Impact ◽  
Selection Of

In recent decades, so-called “mini-publics” have been organized in many countries to renew policy making and democracy. One characteristic of mini-publics is that the selection of the participants is based on random sampling or sortition. This gives each member of the community an equal chance of being selected. Another feature is that deliberation forms the core of the process of how proposals are developed. In this paper, we investigate the possibilities and challenges of sortition and deliberation in the context of the call for a deepening of democracy and more citizen engagement in policy making. Based on extensive research on citizens’ forums (G1000) in The Netherlands, we show the potential of mini-publics, but a number of shortcomings as well. Some of these are related to the specific design of the G1000, while others are of a more fundamental nature and are due to the contradictory democratic values that deliberative mini-publics try to combine. One of these concerns the tension between the quality of deliberation and political impact. We conclude that combining institutional approaches could be a way out to deal with these tensions and a step forward to both deepen and connect democratic processes.

Use of IoT and Different Biofeedback to Measure TTH

2021 ◽  
pp. 486-525
Author(s):  
Rohit Rastogi ◽  
Devendra Kumar Chaturvedi ◽  
Mayank Gupta
Keyword(s):  
Random Sampling ◽  
International Headache Society ◽  
Research Work ◽  
Time Duration ◽  
Visual Biofeedback ◽  
Starting Point ◽  
Sf 36 ◽  
Selection Of

This chapter applied the random sampling in selection of the subjects suffering with headache, and care was taken that they ensure to fulfill the International Headache Society criteria. Subjects under consideration were assigned the two groups of GSR-integrated audio-visual feedback, GSR (audio-visual)- and EMG (audio-visual)-integrated feedback groups. In 10 sessions, the subjects experienced the GSR and EMG BF therapy for 15 minutes. Twenty subjects were subjected to EEG therapy. The variables for stress (pain) and SF-36 (quality of life) scores were recorded at starting point, 30 days, and 90 days after the starting of GSR and EMG-BF therapy. To reduce the anxiety and depression in day-to-day routine, the present research work is shown as evidence in favor of the mindful meditation. The physical, mental, and total scores increased over the time duration of SF-36 scores after 30- and 90-days recordings (p<0.05). Intergroup analysis has demonstrated the improvement. EMG-audio visual biofeedback group also showed highest improvement in SF-36 scores at first and third month follow up. EEG measures the Alpha waves for the subjects after meditation. GSR, EMG, and EEG-integrated auditory-visual biofeedback are efficient in solution of stress due to TTH with most advantage seen.

Costs of Equity and Earnings Attributes

2004 ◽  
Vol 79 (4) ◽  
pp. 967-1010 ◽  
Author(s):  
Jennifer Francis ◽  
Ryan LaFond ◽  
Per M. Olsson ◽  
Katherine Schipper
Keyword(s):  
Value Relevance ◽  
Positive Association ◽  
Equity Capital ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Operating Cycle ◽  
Accrual Quality ◽  
Accounting Data ◽  
Earnings Attributes ◽  
The Cost

We examine the relation between the cost of equity capital and seven attributes of earnings: accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and conservatism. We characterize the first four attributes as accounting-based because they are typically measured using accounting information only. We characterize the last three attributes as market-based because proxies for these constructs are typically based on relations between market data and accounting data. Based on theoretical models predicting a positive association between information quality and cost of equity, we test for and find that firms with the least favorable values of each attribute, considered individually, generally experience larger costs of equity than firms with the most favorable values. The largest cost of equity effects are observed for the accounting-based attributes, in particular, accrual quality. These findings are robust to controls for innate determinants of the earnings attributes (firm size, cash flow and sales volatility, incidence of loss, operating cycle, intangibles use/intensity, and capital intensity), as well as to alternative proxies for the cost of equity capital.

Airstrip Site Selection in Coastal Labrador

1981 ◽  
Vol 35 (1) ◽  
pp. 17-25
Author(s):  
J. D. Innes ◽  
E. H. Smith ◽  
Allan Fiander
Keyword(s):  
Site Selection ◽  
Coastal Area ◽  
State Of The Art ◽  
Selection Process ◽  
Geometric Design ◽  
Digital Mapping ◽  
Data Requirements ◽  
Selection Of ◽  
Design Techniques

This paper examines a case study of the selection of nine airstrip sites in the coastal area of Labrador. The procedure used involved the procurement of better mapping for the site selection process. The benefits of this process are examined in the context of the data requirements for good airstrip selection. The site selection process is then examined utilizing state of the art digital mapping and computerized geometric design techniques.

scholarly journals A Microcomputer Program for Assisting in the Design of Simple Random Samples

1987 ◽  
Vol 63 (6) ◽  
pp. 422-425 ◽  
Author(s):  
P. L. Marshall
Keyword(s):  
Sample Size ◽  
Key Words ◽  
Random Sampling ◽  
Simple Random Sampling ◽  
Percentage Error ◽  
Microcomputer Program ◽  
Random Samples ◽  
Potential Applications ◽  
The Relationship

An interactive microcomputer program was developed to aid the design of simple random sampling with or without replacement. The program determines: (1) sample size for a set of given conditions for up to 20 variables; (2) combinations of conditions that will yield a given samples size; and (3) the relationship between percentage error and sample size for a given set of conditions. Potential applications are illustrated with three simple examples. Key Words: sample size, simple random sampling

Correlation between Two Indices of Commonality and of Repetition in Free Word-Association Responses

1985 ◽  
Vol 56 (3) ◽  
pp. 931-938 ◽  
Author(s):  
Daniel Pack ◽  
Louis Pons
Keyword(s):  
Word Association ◽  
Reference Sample ◽  
Association Tests ◽  
Two Samples ◽  
Two Indices ◽  
Two Parameters ◽  
Free Word

Two samples of subjects, one French ( n = 50) and one American ( n = 29), were given free word-association tests consisting of two successive presentations of the same list of stimulus words separated by a 15-min. interval. Both the frequency of “most common responses” (as defined by Palermo and Jenkins' word association norms for the Americans and a reference sample for the French) and the frequency of repeated responses (responses repeated on successive presentations) remained consistent for individual subjects tested on separate occasions with two different lists of 20 words. There was also a significant correlation between these two parameters for individual subjects.

scholarly journals Analysis of Tumpang Sari Horticulture Farming in Pattappang Village, Gowa Regency

2020 ◽  
Vol 1 (1) ◽  
pp. 6-11
Author(s):  
Fitri Anugrah Sari ◽  
Muh Ilmi Ikhsan Sabur ◽  
Siti Nurazizah Jufri ◽  
Ainim Paradita ◽  
Bima Wicaksana Pawiloi
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Descriptive Study ◽  
Primary Data ◽  
Land Area ◽  
Cropping Patterns ◽  
Interview Technique ◽  
Vegetable Farming ◽  
Selection Of

This research was prepared aiming to determine the amount of cost, income, and efficiency of vegetable farming in the Buluballea Environment, Pattappang Village, Tinggimoncong District, Gowa Regency. Besides this research is also to determine the effect of factors such as land area, labor, manure, urea fertilizer, KCl fertilizer, ZA fertilizer, and cropping patterns on costs and income. Tumpangsari Farming is planting in almost the same time for the same two types of crops. The basic method used in this research is descriptive study and is done by interview technique. The selection of sample farmers uses a stratified random sampling method with a total of 5 (five) people. The type of data used in the study is primary data and secondary data collected by interview, note-taking, and observation techniques

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