Investigating the Impact of Auditor-Provided Systems Reliability Assurance on Potential Service Recipients (Retracted)

2002 ◽  
Vol 16 (s-1) ◽  
pp. 69-87 ◽  
Author(s):  
J. Efrim Boritz ◽  
James E. Hunton
Keyword(s):  
Firm Size ◽  
Comfort Level ◽  
Significant Difference ◽  
Assurance Services ◽  
Research Findings ◽  
Upper Level ◽  
Functional Areas ◽  
Main Effects ◽  
The Impact ◽  
Variance Explained

The objective of this study is to assess the extent to which auditor-provided systems reliability assurance affects potential service recipients' (1) likelihood of recommending that their company enter into a contractual agreement with the service provider, and (2) comfort level with the reliability of the service provider's information systems. We conducted a full-factorial between-subjects experiment where the following four auditor assurances were either absent or present: availability, security, integrity, and maintainability. A total of 481 middle- and upper-level managers from a broad spectrum of functional areas participated in the study. Research findings indicate significant main effects with respect to all four assurances, as well as firm size, for the “likelihood” variable. Significant main effects were also obtained for the “comfort” variable with respect to availability, security, and maintainability (marginal significance), but integrity and firm size were nonsignificant. The amount of variance explained by the “availability” and “security” assurances (combined) was remarkably large (56 percent for “likelihood” and 43 percent for “comfort”) relative to the combined variance explained by the other two assurances (1 percent for “likelihood” and 1 percent for “comfort”). We also found evidence that respondents overweighed assurance reports on individual principles, as compared to a four-principle reliability report. Additionally, we found no significant difference in dependent variable responses when all four assurances were provided and the auditor's report focused on either the (1) effectiveness of controls or (2) reliability of the system. Research evidence offers key strategic guidance to the AICPA, CICA, and CPA/CA firms engaged in systems reliability assurance services.

The Impact of Teaching Prognostication at the End of Life: A Pre–Post Interventional Study

2017 ◽  
Vol 35 (3) ◽  
pp. 473-477 ◽  
Author(s):  
Alexandria Bear ◽  
Tucker Keuter ◽  
Jayshil J. Patel
Keyword(s):  
Palliative Care ◽  
End Of Life ◽  
Posttest Score ◽  
Comfort Level ◽  
House Staff ◽  
Optimal Time ◽  
Post Intervention ◽  
Significant Difference ◽  
End Stage ◽  
The Impact

Background: Providing accurate and valid prognostic information significantly influences end-of-life care. Disclosing a poor prognosis can be among the most difficult of physician responsibilities, thus having appropriate knowledge during training is crucial for appropriate prognostication. Objective: To provide internal medicine (IM) house staff with a pre- and posteducational survey to determine their ability to accurately prognosticate 5 common end-stage diseases. Design: We conducted a pre- and posteducational intervention survey-based study. A preintervention survey was administered to IM postgraduate year 1 (PGY-1) and PGY-2-4 house staff. The survey consisted of case scenarios for 5 common end-stage diseases, containing 1 question on comfort level and 2 on prognostication (totaling 10 points). A 30-minute educational intervention was presented immediately after the initial survey. The same survey was readministered 4 weeks thereafter. An identical survey was administered once to palliative care faculty. Results: Forty house staff completed pre- and posteducational surveys. Eight palliative care faculty completed the survey. No difference was found between all house staff pre- and postscores (mean 2.70 [1.45] vs 2.78 [1.59], P = .141). There was no significant difference between PGY-1 and PGY-2-4 pretest scores (mean 2.63 [1.71] vs 2.81 [1.42], P = .72). The PGY-2-4 posttest score was significantly greater than PGY-1 posttest score (3.38 [1.58] vs 2.38 [1.58], P = .05). Total house staff posttest score was significantly lower than gold standard palliative care faculty (mean 4.71 [1.98] vs 2.78 [1.59], P = .006). Conclusions: Our pre–post intervention survey-based study demonstrates no significant increases in all house staff scores. The PGY-2-4 postintervention scores improved significantly. We speculate the optimal time for prognostication education may be after the PGY-1 year when house staff have had sufficient exposure to common conditions.

Effect of Verbal Feedback on Dribbling Skill in Basketball During The Eight Weeks Training

2021 ◽  
Vol 15 (11) ◽  
pp. 3349-3351
Author(s):  
Ibrahim Efe Etiler ◽  
Turhan Toros
Keyword(s):  
Test Group ◽  
Skill Learning ◽  
Control Group ◽  
Verbal Feedback ◽  
Control Groups ◽  
Significant Difference ◽  
Post Test ◽  
Research Findings ◽  
And Control ◽  
The Impact

Purpose of this study is to examine the impact of verbal feedbacks given to the player during trainings on the basketball dribbling. The study is performed with total 40 students in two groups having similarities in terms of various factors and having education in Toros University in 2016-2017 academic year. The average age of the research group is (20.87 ± 1.61) for the test group and (20.60 ± 1.09) for the control group. Dribbling Evaluation Form, whose validity and reliability study was conducted by Çamur3 was used as data collection tool. In the data analysis, Shapiro-Wilk test was used to determine whether the scores show normal distribution or not. The Wilcoxon Signed Ranks Test was used to determine the difference between the pre-test and post-test scores of the groups. In the study, 0.05 was used in statistical processes as the level of significance. According to the research findings, there was a significant difference between the test group's pre-test and post-test dribbling values (p <0.05). The Mann-Whitney U Test was used to determine the differences between test and control groups. According to the research findings, a significant difference was found between the test and control groups' post-test dribbling values (p <0.05). As a result, it was observed that verbal feedback during eight weeks of training had a positive effect on dribbling. Keywords: Dribbling, Skill Learning, Basketball, Feedback, Verbal Feedback

Does Exercise Type Affect Relative Activation Levels of Vastus Medialis Oblique and Vastus Laterialis?

2006 ◽  
Vol 15 (4) ◽  
pp. 271-279 ◽  
Author(s):  
Lee Herrington ◽  
Stephen Pearson
Keyword(s):  
Outcome Measures ◽  
Repeated Measures ◽  
Vastus Medialis ◽  
Exercise Interventions ◽  
Factorial Anova ◽  
Onset Timing ◽  
Significant Difference ◽  
Research Findings ◽  
Exercise Type ◽  
Main Effects

Context:One factor believed to affect Patella tracking is an alteration in the timing of the contraction of the muscular stabilizers of the patella. The muscles responsible for this are Vastus Medialis Oblique (VMO) and Vastus Laterialis (VL). A number of authors believe that asynchronous recruitment of the VMO muscle occurs in patella mal-tracking, with the VL muscle firing first and VMO firing first with normal tracking. This has lead to a variety of exercise interventions to reverse the situation with varying success. The discrepancy between the majority of the available research findings and the clinical hypothesis of VMO action or facilitation of this action may in part be due to methodological variability between studies, especially lack of control of the exercise variables of angular velocity and relative load.Objective:To assess the effect of different quadriceps exercises on VMO and VL EMG recruitment timing, while controlling load and velocity of contraction.Design:Repeated measures.Setting:Biomechanics laboratory.Main Outcome Measures:Differences in time of onset of muscle activity between VMO and VL.Results:No significant difference existed between gender (P= 0.78). Analysis factorial ANOVA (muscle, contraction type and exercise type) showed the main effects of muscle (P= 0.15) and type of contraction (P= 0.79) did not have a significant effect, the nature of exercise (OKC or CKC) had a significant effect (P< 0.001). The interaction of muscle and exercise type (P= 0.34) also had a nonsignificant effect.Conclusions:Onset timing does not differ significantly between VMO and VL during a variety of exercise tasks.

scholarly journals Firm Growth and Technical Efficiency in Ethiopia: The Role of Firm Size and Finance

2016 ◽  
Vol 8 (10) ◽  
pp. 1
Author(s):  
Habtamu Tesfaye Edjigu
Keyword(s):  
Technical Efficiency ◽  
Cash Flow ◽  
Firm Size ◽  
Firm Growth ◽  
Stochastic Frontier Analysis ◽  
Dynamic Panel Data ◽  
Sub Saharan Africa ◽  
Frontier Analysis ◽  
Significant Difference ◽  
The Impact

<p>The performance of manufacturing firms can play a crucial rule in spurring economic growth and international competency. However, it has received little attention in developing countries particularly in Sub-Saharan Africa (SSA). Using firm level data from 2000 to 2008 survey, this paper empirically investigates the key determinants of growth and technical efficiency of Ethiopian manufacturing establishments focusing on the impact of size and finance. The empirical result using dynamic panel data estimation suggest that small and young firms grow more rapidly. Leverage ratio and cash flow are also main determinants of firm growth. However, they have heterogeneous effect. While, the availability of internal finance significantly affect the growth of smaller firms, leverage (borrowing) represent a binding constraint for growth of large firms. Firm’s asset, labour quality, ownership and legal status are also binding constraints for growth of firm in Ethiopia. Moreover, a stochastic frontier analysis of the production function shows that there is significant difference in efficiency scores across firms. The result shows that efficiency score increases with firm size and cash flow but decrease with borrowing.</p><p> </p>

scholarly journals Role of dividend policy determinants in multinational and domestic companies, evidence from Iran

2016 ◽  
Vol 14 (3) ◽  
pp. 332-340 ◽  
Author(s):  
Farhad Fatemian ◽  
Mohammad Hooshyarzadeh
Keyword(s):  
Firm Size ◽  
Dividend Policy ◽  
Cash Flows ◽  
Multinational Companies ◽  
Jel Classification ◽  
Free Cash Flow ◽  
Sales Growth ◽  
Significant Difference ◽  
The Impact ◽  
Domestic Companies

In this paper, along with introducing determinants affecting decision making relevant to dividend policy, the impact of these factors on companies which merely sell their products domestically is compared with their impact on companies which, in addition to domestic sales, have exports as well. In this regard, 712 companies were tested during the years 2008 to 2013. In this study, the ratio of dividend per share to earnings per share (DPS/EPS) was used as a dividend policy index; for expressing the significant difference in dividend policy of multinational and domestic companies, t and “Mann Whitney” tests were applied. For stating the determinants in dividend policy, the variables systematic risk, profitability, free cash flow, sales growth, firm size and leverage were used. For the analysis and interpretation of data, a multivariate linear regression model was implemented as panel data. Research findings demonstrate the existence of significant difference in dividend policy of multinational and domestic companies such that the multinational companies shared more profit compared with their domestic counterparts. Whereas only leverage and profitability were among the determinants in the domestic companies, for multinational companies, in addition to these variables, the variables of free cash flows and sales growth were also among significant factors. Furthermore, the impact of Beta variables and the firm size were not found significant on dividend policy of domestic and multinational companies. Keywords: dividend policy, long term debt, multinational companies (MCs), domestic companies (DCs). JEL Classification: G32, G35, H63, F23

Kindergarten Disruptive Behaviour, Family Adversity, Gender, and Elementary School Failure

1999 ◽  
Vol 23 (1) ◽  
pp. 225-240 ◽  
Author(s):  
Louise C. Mâsse ◽  
Richard E. Tremblay
Keyword(s):  
Elementary School ◽  
Population Sample ◽  
School Failure ◽  
Disruptive Behaviour ◽  
Family Adversity ◽  
Regular Class ◽  
Significant Difference ◽  
Age Appropriate ◽  
Main Effects ◽  
The Impact

Objective: To investigate the developmental pathway of school failure from age 8 to age 11 by gender when the main effects and interactions of family adversity and the level of kindergarten disruptive behaviour were accounted for. Method: A population sample of boys ( n = 862) and girls ( n = 985) were followed from kindergarten up to age 11. Family adversity and disruptive behaviour were measured in kindergarten and school failure was assessed from ages 8 to 11. Results: A logit-linear analysis on the patterns of school failure revealed that there was no significant difference in the proportion of boys and girls transferred from an age-appropriate regular class by the end of elementary school. However, the age at which this transfer occurred differed by gender: Girls were found to experience failure later than boys do. The results also indicated that both family adversity and kindergarten disruptive behaviour had an effect on the proportion and age at which children were transferred from an age-appropriate regular class. Conclusion: Findings underline that the academic performance and delinquency relationship may be developmentally different by gender. Further research focused on understanding the impact of school failure by gender is needed to clarify these issues.

scholarly journals The Impact of demographic factors on pre-service teachers’ perception of Educational Research: Findings from a private university

2019 ◽  
Vol 2 (2) ◽  
pp. 38-56
Author(s):  
Jacob Manu ◽  
Christopher M. Owusu-Ansah
Keyword(s):  
Educational Research ◽  
Teaching And Learning ◽  
Private University ◽  
Statistics Anxiety ◽  
Level Of Education ◽  
Significant Difference ◽  
Research Findings ◽  
Independent Variable ◽  
The Impact ◽  
Age Independent

The current study sought to identify the effects of democratic factors on the perception of pre-service teachers (with diploma as their highest level of education) on the teaching and learning of the Educational Research course during the fall 2017 semester in one of the private universities in Ghana. With a survey research design, three hundred and twenty (320) pre-service teachers, who were enrolled in the fall 2017 sandwich programme, were randomly sampled to participate in the study. The findings revealed significant differences between male and female pre-service teachers perception of the teaching of research, relevance of research and their statistics anxiety. Also, the age independent variable indicated a significant difference on the statistics anxiety construct only whereas the other two constructs were not significant. There were significant correlations among age, years of teaching, and statistics anxiety. The implication of the study for practice is discussed.

scholarly journals Learning by Using Traditional Children's Games "Sesiku" in Developing Early Childhood Character Values

2021 ◽  
Vol 13 (2) ◽  
pp. 1432-1439
Author(s):  
Evi Selva Nirwana
Keyword(s):  
Early Childhood ◽  
Learning Process ◽  
Teaching And Learning ◽  
Lesson Plan ◽  
Final Test ◽  
Significant Difference ◽  
Research Findings ◽  
Learning Plans ◽  
The Impact ◽  
Learning By Using

The research objective was to examine learning plans, learning activities, and the impact of learning by using traditional games sesiku in building character values in Kindergartens in Bengkulu City. The children's character values that emerge from the traditional games sesiku are the character values of honesty, discipline, sportsmanship, cooperation, and help. The method used in this study was experimental. The instrument for the observation of character values was tested on 30 children aged 5-6 years. The validity used the character value of the observation guideline sheet with product-moment correlation and the reliability of the character value of the observation guideline sheet with Cronbach's Alfa. The T-test is used to see a significant difference between the two average parameters in the same sample group between the initial and final test scores. The research findings indicated that the format of the daily learning implementation plan had followed the appropriate format. The learning process integrates Bengkulu's traditional children's games into early activities outside the classroom. Bengkulu's traditional children's games are internalized into the lesson plan and teacher's lesson plan to contribute to developing character values in early childhood. In the teaching and learning process and after the end of the teaching and learning process, the character values of children can be observed from the behavior that appears, such as the character values of honesty, discipline, sportsmanship, cooperation, and help.

scholarly journals A comparative study of Indonesian and Malaysian Islamic banks

2019 ◽  
Vol 14 (4) ◽  
pp. 55-68
Author(s):  
Mochammad Chabachib ◽  
Anafil Windriya ◽  
Robiyanto Robiyanto ◽  
Hersugondo Hersugondo
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Islamic Banks ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Independent Variables ◽  
Islamic Bank ◽  
Operational Costs ◽  
Significant Difference ◽  
The Impact

The aim of this study is to analyze the influence of the non-performing financing (NPF), financing to deposit ratio (FDR), operational efficiency ratio (OER), and firm size (SIZE) on return on assets (ROA). The object of the research is the Islamic bank in Indonesia and the Islamic bank in Malaysia for the period of 2010–2015. Another aim of this research is to determine if there are differences in the impact of FDR, NPF, OER and firm size on ROA between the Islamic bank in Indonesia and the Islamic bank in Malaysia. The findings show that not all studied independent variables affect the ROA of the Indonesian Islamic Bank and the Malaysian Islamic bank. OER has a negative and significant effect on the Indonesian Islamic Bank’s ROA, while FDR and size have a positive and significant influence on the Indonesian Islamic Bank’s ROA. In the Islamic bank of Malaysia, NPF affects ROA positively, while OER affects ROA negatively. In the Indonesian Islamic bank, independent variables that influence ROA are FDR, OER, and SIZE. In Malaysian Islamic bank, only OER influences ROA significantly. Based on the Chow test, one can conclude that there is a significant difference between the Indonesian Islamic bank and the Malaysian Islamic bank. Regarding operational costs, banks should pay more attention to validation of the costs to be incurred, so there is no need to spend unnecessary costs.

Measuring Impact of Stress in Sandwich Generation Caring for Demented Parents

GeroPsych ◽  
2014 ◽  
Vol 27 (4) ◽  
pp. 171-179 ◽  
Author(s):  
Laurence M. Solberg ◽  
Lauren B. Solberg ◽  
Emily N. Peterson
Keyword(s):  
Factor Analysis ◽  
Exploratory Factor Analysis ◽  
Social Worker ◽  
Resource Availability ◽  
Well Being ◽  
Sandwich Generation ◽  
Item Questionnaire ◽  
Significant Difference ◽  
Adult Caregivers ◽  
The Impact

Stress in caregivers may affect the healthcare recipients receive. We examined the impact of stress experienced by 45 adult caregivers of their elderly demented parents. The participants completed a 32-item questionnaire about the impact of experienced stress. The questionnaire also asked about interventions that might help to reduce the impact of stress. After exploratory factor analysis, we reduced the 32-item questionnaire to 13 items. Results indicated that caregivers experienced stress, anxiety, and sadness. Also, emotional, but not financial or professional, well-being was significantly impacted. There was no significant difference between the impact of caregiver stress on members from the sandwich generation and those from the nonsandwich generation. Meeting with a social worker for resource availability was identified most frequently as a potentially helpful intervention for coping with the impact of stress.

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