scholarly journals PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)

2017 ◽  
Vol 17 (2) ◽  
pp. 234
Author(s):  
Nungki Kartikasari ◽  
Bambang Subroto ◽  
Aulia Fuad Rahman
Keyword(s):  
Empirical Finding ◽  
Motivated Reasoning ◽  
Calibration Method ◽  
Repeated Measure ◽  
Business Faculty ◽  
Legal Risks ◽  
Measure Design ◽  
Auditor Judgments ◽  
Cochran Test ◽  
Client Relations

The purpose of this study is to investigate and provide empirical finding about the effect of accuracy, directional and combined goals on overconfidence level in auditors judgments. This study tested the motivated reasoning theory in audit context. Overconfidence level in auditor judgments was measured by calibration method. Calibration method is used by measures the level of accuracy and confidence in auditor judgments in the obsolescence inventory case. This experiment used repeated measure design. The design of this experiment was conducted by given the treatment of accuracy (a condition to avoid the legal risks and sanctions), directional (a condition to emphasizing the importance of good client relations) and combination (a condition to combining get along and accuracy goals) goal to the participants and measuring the overconfidence level in every goal. The hypothesis testing in this study used cochran test. This study used laboratory experiment with participants auditor from join program students of Economics and Business  Faculty,  University  of  Brawijaya. The result of this study shows that auditors judgments are overconfidence in all goals (accuracy, directional and combined). The result of this study was inconsistent  with  motivated reasoning theory.

scholarly journals PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)

2018 ◽  
Vol 17 (2) ◽  
pp. 234-255
Author(s):  
Nungki Kartikasari ◽  
Bambang Subroto ◽  
Aulia Fuad Rahman
Keyword(s):  
Motivated Reasoning ◽  
Repeated Measure ◽  
Repeated Measure Design ◽  
Measure Design

 Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional, dan kombinasi. Penelitian ini merupakan salah satu bentuk pengujian motivated reasoning theory pada bidang audit. Pengukuran tingkat overconfidence pertimbangan auditor dilakukan menggunakan metode kalibrasi. Metode kalibrasi dilakukan dengan mengukur tingkat keyakinan dan keakurasian pertimbangan auditor pada kasus persediaan usang perusahaan. Pengujian hipotesis pada penelitian ini menggunakan eksperimen laboratorium. Eksperimen laboratorium dilakukan dengan partisipan auditor yang menjadi mahasiswa join program Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Desain eksperimen yang digunakan pada penelitian ini adalah repeated measure design, yaitu dilakukan dengan memberikan perlakuan tujuan akurasi (menghindari adanya risiko hukum dan sanksi), direksional (mempertahankan hubungan baik dengan klien) dan kombinasi (menghindari adanya risiko hukum dan mempertahankan hubungan baik dengan klien) pada masing-masing partisipan, kemudian dilanjutkan dengan mengukur tingkat overconfidence pada masing-masing tujuan. Pengujian statistik non-parametrik yang digunakan dalam pengujian hipotesis penelitian ini adalah tes cochran. Hasil pengujian menunjukkan bahwa auditor melakukan pertimbangan dengan tingkat overconfidence yang tidak berbeda pada ketiga tujuan (akurasi, direksional dan kombinasi). Penelitian ini menunjukkan adanya ketidakkonsistenan hasil penelitian dengan motivated reasoning theory.

scholarly journals Model-Based Patterns of Lymphedema Symptomatology: Phenotypic and Biomarker Characterization

2020 ◽  
Author(s):  
Mei R. Fu ◽  
Bradley E Aouizerat ◽  
Gary Yu ◽  
Yvette Conley ◽  
Deborah Axelrod ◽  
...  
Keyword(s):  
Breast Cancer Survivors ◽  
Latent Class ◽  
Severe Symptom ◽  
Repeated Measure ◽  
Phenotypic Characteristics ◽  
Post Surgery ◽  
Lower Education Level ◽  
Measure Design ◽  
Lower Education ◽  
Symptom Patterns

Abstract Purpose of the Study More than 50% of breast cancer survivors without a diagnosis of lymphedema suffer daily from numerous and co-occurring lymphedema symptoms. This study aimed to identify lymphedema symptom patterns and the association of such patterns with phenotypic characteristics and biomarkers using latent class analysis (LCA). A prospective, descriptive, and repeated-measure design was used to enroll 140 women and collect data. Recent Findings LCA identified three distinct lymphedema symptom classes at 8 weeks and 12 months post-surgery: low, moderate, and severe symptom classes and associated phenotypic characteristics. Participants were more likely to be in the severe symptom classes at 12 months post-surgery if they had lower education level, cording, an axillary syndrome at 8 weeks post-surgery, neoadjuvant chemotherapy, and radiation. Summary Pre-surgery level of IL1-a, IL-6, IL-8, and VEGF was associated with the severe symptom class at 8 weeks post-surgery, suggesting that such biomarkers may be used to predict risk for lymphedema symptoms.

Do re-ensiling time and application of Lactobacillus buchneri alter the characteristics of sugarcane silage?

2020 ◽  
Vol 158 (5) ◽  
pp. 438-446
Author(s):  
E. F. S. Faria ◽  
T. C. da Silva ◽  
D. dos S. Pina ◽  
E. M. Santos ◽  
M. L. G. M. L. de Araújo ◽  
...  
Keyword(s):  
Acetic Acid ◽  
Dry Matter ◽  
Repeated Measure ◽  
Repeated Measure Design ◽  
Air Exposure ◽  
Lactobacillus Buchneri ◽  
Aerobic Stability ◽  
Measure Design ◽  
Fermentation Profile ◽  
Set Up

AbstractThis study aimed to examine the effects of re-ensiling time and Lactobacillus buchneri on the fermentation profile, chemical composition and aerobic stability of sugarcane silages. The experiment was set up as a repeated measure design consisting of four air-exposure periods (EP)(0, 6, 12, and 24 h) microbial additive (A) (L. buchneri; or lack of there), with five replicates. Sugarcane was ground through a stationary forage chopper and ensiled in four plastic drums of 200-L capacity. After 210 days of storage, the drums were opened and half of the silage mass was treated with L. buchneri at the concentration of 105 cfu/g of forage. Subsequently, the silages were divided into stacks. The re-ensiling process was started immediately, at 0, 6, 12 and 24-hour intervals, by transferring the material to PVC mini-silos. Silos were opened after 120 days of re-ensiling. The use of L. buchneri reduced butyrate concentration but did not change ethanol or acetic acid concentrations and aerobic stability. An interaction effect between L. buchneri and re-ensiling time was observed for dry matter (DM) losses and composition. Lactobacillus buchneri is not effective in improving aerobic stability in re-ensiled sugarcane silages. However, less DM is lost in silages treated with L. buchneri and exposed to air for 24 h. Re-ensiling sugar cane in up to 24 h of exposure to air does not change final product quality.

Linguistic constraints on children's ability to isolate phonemes in Arabic

2007 ◽  
Vol 28 (4) ◽  
pp. 607-625 ◽  
Author(s):  
ELINOR SAIEGH-HADDAD
Keyword(s):  
External Validity ◽  
Phoneme Awareness ◽  
Repeated Measure ◽  
Linguistic Context ◽  
Repeated Measure Design ◽  
Standard Arabic ◽  
Measure Design ◽  
Linguistic Constraints

The study tested the effect of three factors on Arab children's (N=256) phoneme isolation: phoneme's linguistic affiliation (standard phonemes vs. spoken phonemes), phoneme position (initial vs. final), and linguistic context (singleton vs. cluster). Two groups of children speaking two different vernaculars were tested. The two vernaculars differed with respect to whether they included four critical Standard Arabic phonemes. Using a repeated-measure design, we tested children's phonemic sensitivity toward these four phonemes versus other phonemes. The results showed that the linguistic affiliation of the phoneme was reliable in explaining phoneme isolation reaffirming, hence the external validity of the linguistic affiliation constraint in explaining phoneme awareness in diglossic Arabic. The results also showed that initial phonemes and initial singleton phonemes were particularly difficult for children to isolate. These findings were discussed in light of a stipulated unique phonological and orthographic cohesion of the consonant–vowel unit in Arabic.

scholarly journals Multi-Tissue Neocortical Transcriptome-Wide Association Study Implicates 8 Genes Across 6 Genomic Loci in Alzheimer’s Disease

2020 ◽  
Author(s):  
Jake Gockley ◽  
Kelsey S. Montgomery ◽  
William L. Poehlman ◽  
Jesse C. Wiley ◽  
Yue Liu ◽  
...  
Keyword(s):  
Alzheimer’S Disease ◽  
Alzheimer's Disease ◽  
Association Study ◽  
The United States ◽  
Therapeutic Interventions ◽  
Repeated Measure ◽  
Training Set ◽  
Common Genetic Variants ◽  
Wide Range ◽  
Measure Design

AbstractBackgroundAlzheimer’s disease (AD), an incurable neurodegenerative disease, currently affecting 1.75% of the United States population, with projected growth to 3.46% by 2050. Identifying common genetic variants driving differences in transcript expression that confer AD-risk is necessary to elucidate AD mechanism and develop therapeutic interventions. We modify the FUSION Transcriptome Wide Association Study (TWAS) pipeline to ingest expression from multiple neocortical regions, provide a set of 6780 gene weights which are abstracatable across the neocortex, and leverage these to find 8 genes from six loci with associated AD risk validated through summary mendelian randomization (SMR) utilizing IGAP summary statistics.MethodA combined dataset of 2003 genotypes clustered to Central European (CEU) ancestry was used to construct a training set of 790 genotypes paired to 888 RNASeq profiles across 6 Neo-cortical tissues (TCX=248, FP=50, IFG=41, STG=34, PHG=34, DLPFC=461). Following within-tissue normalization and covariate adjustment, predictive weights to impute expression components based on a gene’s surrounding cis-variants were trained. The FUSION pipeline was modified to support input of pre-scaled expression values and provide support for cross validation with a repeated measure design arising from the presence of multiple transcriptome samples from the same individual across different tissues.ResultsCis-variant architecture alone was informative to train weights and impute expression for 6780 (49.67%) autosomal genes, the majority of which significantly correlated with gene expression; FDR < 5%: N=6775 (99.92%), Bonferroni: N=6716 (99.06%). Validation of weights in 515 matched genotype to RNASeq profiles from the CommonMind Consortium (CMC) was (72.14%) in DLPFC profiles. Association of imputed expression components from all 2003 genotype profiles yielded 8 genes significantly associated with AD (FDR < 0.05); APOC1, EED, CD2AP, CEACAM19, CLPTM1, MTCH2, TREM2, KNOP1.ConclusionWe provide evidence of cis-genetic variation conferring AD risk through 8 genes across six distinct genomic loci. Moreover, we provide expression weights for 6780 genes as a valuable resource to the community, which can be abstracted across the neocortex and a wide range of neuronal phenotypes.

scholarly journals Global and Specific Cortical Volume Asymmetries in Individuals With Psychosis Risk Syndrome and Schizophrenia: A Mixed Cross-sectional and Longitudinal Perspective

2019 ◽  
Vol 46 (3) ◽  
pp. 713-721
Author(s):  
Katherine S F Damme ◽  
Teresa Vargas ◽  
Vince Calhoun ◽  
Jessica Turner ◽  
Vijay A Mittal
Keyword(s):  
Repeated Measure ◽  
Healthy Controls ◽  
Cross Sectional ◽  
Illness Onset ◽  
Clinical Interviews ◽  
Pathogenic Factors ◽  
Psychosis Risk ◽  
Measure Design ◽  
Healthy Control ◽  
Neurodevelopmental Hypothesis

Abstract Cortical volumetric asymmetry (CVA) has been widely observed in individuals with psychosis, and is associated with etiological risk factors (e.g., genetics, neuromaturation) and treatment response. However, it is unclear whether CVA abnormalities emerge before psychotic illness onset. Understanding whether CVA manifests in clinical high-risk (CHR)—compared with healthy controls and schizophrenia patients (SCZ)—over time may inform our understanding of pathogenic factors. A total of 233 individuals: 73 CHR, 112 healthy controls, and 48 SCZ underwent an MRI and clinical interviews. Ninety-four individuals including healthy volunteers (HV) (n = 49) and CHR (n = 45), completed another scan at 12-months. CVA was compared by lobe in a repeated-measure design across groups, then nested by time in a longitudinal model. CHR and SCZ groups showed reduced global CVA compared with the healthy control groups but the CHR and SCZ group did not differ from each other. A group by lobe interaction indicated the presence of lobe specific reductions in frontal and cingulate CVA. Cingulate CVA was reduced in CHR and SCZ groups compared to HC groups but did not differ from each other. Frontal CVA was reduced in the older healthy controls compared with younger-HC and CHR, but did not differ from the similarly aged SZ group. CVA is similarly impacted in SCZ and CHR groups, potentially reflecting pathogenic processes. Longitudinal analyses provided further support for the neurodevelopmental hypothesis as CHR exhibited longitudinal changes in opposite directions from normative neuromaturation in HV, which was related to increasing risk for psychosis in the CHR.

Peripersonal Space from a multisensory perspective: the distinct effect of the visual and tactile components of Visuo-Tactile stimuli

2020 ◽  
Author(s):  
Maddalena Beccherle ◽  
Stefania Facchetti ◽  
Francesca Villani ◽  
Marzia Zanini ◽  
Michele Scandola
Keyword(s):  
Reaction Times ◽  
Body Part ◽  
Peripersonal Space ◽  
Repeated Measure ◽  
Monotonic Trend ◽  
Visual Component ◽  
Tactile Stimuli ◽  
Measure Design ◽  
The Face ◽  
Specific Distance

Behavioural studies on Multisensory Peripersonal Space (PPS) representations are based on seminal findings in single-cell recordings.A classic experimental paradigm used to assess PPS is the Multisensory Integration Paradigm. In this paradigm Visuo-Tactile stimuli are administrated to participants. According to the paradigm, the tactile component vibrates when the visual component, approaching the participant, reaches a specific distance. Participants must detect the tactile component. Reaction times (RTs) are faster with closer visual stimuli. This effect is classically interpreted as a manifestation of PPS representation.However, the Visual and Tactile components are usually targeting at the same body part, and Tactile-Only RTs are considered constant.In this study we formally addressed two research questions: i) whether the Multisensory Visuo-Tactile RTs are independent from Tactile-Only RTs and whether the latter are influenced by time-dependency effects; and ii) whether PPS estimations derived from Multisensory Visuo-Tactile RTs depend on the location of the Visual or Tactile component of the stimuli.We studied 40 right-handed participants, in a repeated-measure design, crossing the position of the Tactile and Visual components of stimuli across the face, the hand and the foot, and 5 distances. Each trial could be Visuo-Tactile, Tactile-Only or a Catch trial.Frequentist and Bayesian analysis demonstrated that Tactile-Only RTs follow a non-monotonic trend, depending on the delay of stimulus administration. Furthermore, according to our findings, Visuo-Tactile RTs were proved to be dependent on Distance and location of the Visual component of the stimulus. Our results lead to the conclusion that Tactile-Only RTs should be removed from Visuo-Tactile RTs and that the Visual and Tactile components of Visuo-Tactile stimuli do not necessarily have to target at the same body part.These results may have an advantageous impact on the study of PPS representations, providing new and important methodological information.

Phoneme Recognition and Confusions With Multichannel Cochlear Implants

2002 ◽  
Vol 45 (5) ◽  
pp. 1039-1054 ◽  
Author(s):  
Taina T. Välimaa ◽  
Taisto K. Määttä ◽  
Heikki J. Löppönen ◽  
Martti J. Sorri
Keyword(s):  
Confidence Interval ◽  
Cochlear Implants ◽  
Confidence Intervals ◽  
Nonsense Syllable ◽  
Repeated Measure ◽  
Repeated Measure Design ◽  
Phoneme Recognition ◽  
Open Set ◽  
Measure Design ◽  
Vowel Recognition

The aim of this study was to investigate how postlingually severely or profoundly hearing-impaired adults relearn to recognize vowels after receiving multichannel cochlear implants. Vowel recognition of 19 Finnish-speaking subjects was studied for a minimum of 6 months and a maximum of 24 months using an open-set nonsense-syllable test in a prospective repeated-measure design. The responses were coded for phoneme errors, and 95% confidence intervals for recognition and confusions were calculated. The average vowel recognition was 68% (95% confidence interval = 66–70%) 6 months after switch-on and 80% (95% confidence interval = 78–82%) 24 months after switch-on. The vowels [æ], [u], [i], [o], and [a] were the easiest to recognize, and the vowels [y], [e], and [ø] were the most difficult. In conclusion, adaptation to electrical hearing using a multichannel cochlear implant was achieved well; but for at least 2 years, given two vowels with either F1 or F2 at roughly the same frequencies, confusions were drawn more towards the closest vowel with the next highest F1 or F2.

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