scholarly journals Determinants of Fixed Asset Investment in the Polish Farms

2021 ◽  
Vol 13 (24) ◽  
pp. 13741
Author(s):  
Elżbieta Jadwiga Szymańska ◽  
Mariusz Dziwulski ◽  
Michał Kruszyński
Keyword(s):  
Regression Analysis ◽  
Family Income ◽  
Dynamic Models ◽  
Correlation Method ◽  
Investment Model ◽  
Accounting System ◽  
Agricultural Producers ◽  
Investment Activity ◽  
Factors Affecting ◽  
Agricultural Investment

The aim of this study was to determine the factors affecting the level of investment activity of agricultural producers in Poland. Detailed studies included 4309 farms that kept accounts within the Farm Accountancy Data Network (FADN) accounting system in the years 2010–2018. The study uses Person’s linear correlation method, the multiple correlation method, and regression analysis. For the regression analysis, both static and dynamic models were applied. The level of expenditure on agricultural investment varied in the surveyed households and showed an upward trend during the years 2010–2018. Studies have shown that the investment activity of Polish farms largely depends on the possibility of raising funds from European Union programs dedicated, inter alia, to the development of agricultural holdings. The regression analysis demonstrated that the principal factors affecting the level of agricultural investment include: the amount of long-term liabilities, the family income of the farm, and the amount of investment subsidies. Preferential loans are an important parameter in a dynamic investment model. This study suggests that agricultural policy factors should be taken into account to ensure the appropriate development of Polish farms.

Studying the factors of regional insurance market development using the correlation and regression analysis

2020 ◽  
Vol 26 (7) ◽  
pp. 1610-1630
Author(s):  
E.L. Prokop'eva
Keyword(s):  
Regression Analysis ◽  
Federal District ◽  
Insurance Market ◽  
Market Development ◽  
Insurance Markets ◽  
Regression Equations ◽  
Factors Affecting ◽  
Correlation And Regression Analysis ◽  
Country Level ◽  
Inverse Effect

Subject. The article investigates and quantifies factors of insurance markets functioning in Russian regions, and reveals possibilities to manage them. Objectives. The purpose of the study is to substantiate regional factors that determine the specifics of regional insurance market development; to quantify them to increase the efficiency of regional insurance. Methods. The study draws on statistical methods, functional analysis, algorithm development, correlation and regression analysis. Results. I calculated coefficients of pair and multiple correlation with the indicators of insurance markets in the context of the subjects of the Russian Federation, and composed regression equations. Based on the analysis, I determined the algorithm for inverse effect of the insurance market on the economic, social, fiscal and environmental performance of the region, offered appropriate measures aimed at developing the economic potential of the region and its social sphere. Conclusions. The paper considers the case of the Republic of Khakassia, one of depressed subjects in the Siberian Federal District. The developed models can be used for other regions of Russia, given the geographical and economic features of development. The findings may help generate regional strategies for socio-economic development at the country level. The scientific contribution and the novelty of the work consist of systematizing and quantifying the factors affecting the insurance mechanisms of regional markets, and assessing the inverse effect of insurance mechanisms on integrated development of the region.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

Regression analysis of indicators of a numerical experiment to determine the cooling time of oil

2020 ◽  
pp. 89-97
Author(s):  
A. U. Yakupov ◽  
D. A. Cherentsov ◽  
K. S. Voronin ◽  
Yu. D. Zemenkov
Keyword(s):  
Regression Analysis ◽  
Computer Experiment ◽  
Calculation Model ◽  
Cooling Time ◽  
Regression Coefficients ◽  
Fisher Criterion ◽  
Empirical Relationships ◽  
Factors Affecting ◽  
Oil Pipeline ◽  
Significant Regression

The article performed the processing of the results of a computer experiment to determine the cooling time of oil in a stopped oil pipeline. We proposed a calculation model in previous works that allows you to simulate the process of cooling oil.There was a need to verify the previously obtained results when conducting a laboratory experiment on a stand with soil. To conduct the experiment, it was necessary to conduct the planning of the experiment. The factors affecting the cooling time of oil in the oil pipeline, which will vary in the proposed experiment, are determined, empirical relationships are established. A regression analysis was carried out, and the dispersion homogeneity was checked using the Cochren criterion. The estimates of reproducibility variances are calculated. The adequacy hypothesis was tested using the Fisher criterion. Significant regression coefficients are established.

scholarly journals The Level of Conus Medullaris in 629 Healthy Japanese Individuals

2021 ◽  
Vol 10 (14) ◽  
pp. 3182
Author(s):  
Hiroaki Nakashima ◽  
Keigo Ito ◽  
Yoshito Katayama ◽  
Mikito Tsushima ◽  
Kei Ando ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Magnetic Resonance ◽  
Pelvic Tilt ◽  
Pelvic Incidence ◽  
Multivariate Regression Analysis ◽  
Conus Medullaris ◽  
Magnetic Resonance Images ◽  
Factors Affecting ◽  
Adult Volunteers ◽  
Significant Factors

The conus medullaris typically terminates at the L1 level; however, variations in its level and the factors associated with the conus medullaris level are unclear. We investigated the level of conus medullaris on magnetic resonance imaging in healthy volunteers. In total, 629 healthy adult volunteers (≥50 individuals of each sex and in each decade of age from 20 to 70) were enrolled. The level of the conus medullaris was assessed based on the T2-weighted sagittal magnetic resonance images, and factors affecting its level were investigated employing multivariate regression analysis including the participants’ background and radiographical parameters. L1 was the most common conus medullaris level. Participant height was significantly shorter in the caudally placed conus medullaris (p = 0.013). With respect to the radiographical parameters, pelvic incidence (p = 0.003), and pelvic tilt (p = 0.03) were significantly smaller in participants with a caudally placed conus medullaris. Multiple regression analysis showed that the pelvic incidence (p < 0.0001) and height (p < 0.0001) were significant factors affecting the conus medullaris level. These results indicated that the length of the spinal cord varies little among individuals and that skeletal differences affect the level of the conus medullaris.

scholarly journals Factors associated with the use of fashion braces of the Saudi Arabian Youth: application of the Health Belief Model

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Anwar S. Alhazmi ◽  
Dania E. Al Agili ◽  
Mohammed S. Aldossary ◽  
Shaker M. Hakami ◽  
Bashaer Y. Almalki ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Family Income ◽  
Health Belief ◽  
Intention To Use ◽  
Perceived Susceptibility ◽  
Mean Values ◽  
Factors Associated ◽  
The Mean ◽  
Belief Model ◽  
The Health Belief Model

Abstract Background In spite of the fact that fashion braces (FBs) have been in the spotlight in recent years among both orthodontists and the general public in several countries, there is still limited evidence regarding FBs. The aim was to identify health-related behaviors in using FBs by considering the Health Belief Model (HBM). Methods A cross-sectional study with a random sampling technique was conducted in Jazan, Saudi Arabia. The data was obtained from different middle and high schools students, and first-year students at Jazan University. The questionnaire collected data on demographic characteristics and 27 items to examine the constructs of the HBM. Chi Square test was carried out to establish the factors associated with using, the intention to use, and previous knowledge on the use of fashion braces. Logistic regression analysis was utilized to determine the factors associated with the use of fashion braces. Results 406 study participants completed the questionnaire with a response rate of 88.3%. Majority of respondents were males (52.2%) and > 19 years old (44.3%). Only 9.9% students had used the FBs. However, 25.7% of students had the intention to use them. The perceived susceptibility, perceived benefits and cues to action constructs scores were fair with the mean values of 15.38 (SD = 9.4), 28.17 (SD = 10.8) and 6.65 (SD = 2.50), respectively. However, the perceived barrier score was high with the mean values of 22.14 (SD = 7.50), and lower score of self-efficacy with mean of 8.73 (SD = 3.30). Gender, age, monthly income (family), and education level were significantly (p < 0.05) associated with the use of fashion braces among the study’s participants. Based on the results of logistic regression analysis family income, perceived susceptibility, and risk severity constructs predict the use of fashion braces in the study's sample. Conclusions The current study suggests that the family income, perceived susceptibility, and risk severity of students significantly influence the use of fashion braces. Hence, it is recommended that researchers should investigate effective educational strategies and programs for improving young people’s knowledge about fashion braces and focus more on low family income students so that their using of fashion brace will be decreased.

scholarly journals Factors Affecting Secondary Traumatic Stress of Nurses Caring for COVID-19 Patients in South Korea

2021 ◽  
Vol 18 (13) ◽  
pp. 6843
Author(s):  
Mee Sun Lee ◽  
Sujin Shin ◽  
Eunmin Hong
Keyword(s):  
Social Support ◽  
Regression Analysis ◽  
Traumatic Stress ◽  
Secondary Traumatic Stress ◽  
Direct Care ◽  
Hierarchical Regression ◽  
Factors Affecting ◽  
Factors Influencing ◽  
Affect Patient Care ◽  
Significant Factors

The secondary traumatic stress (STS) of nurses caring for COVID-19 patients is expected to be high, and it can adversely affect patient care. The purpose of this study was to examine the degree of STS of nurses caring for COVID-19 patients, and we identified various factors that influence STS. This study followed a descriptive design. The data of 136 nurses who had provided direct care to COVID-19 patients from 5 September to 26 September 2020 were collected online. Hierarchical regression analysis was conducted to identify the factors influencing STS. Participants experienced moderate levels of STS. The regression model of Model 1 was statistically significant (F = 6.21, p < 0.001), and the significant factors influencing STS were the duration of care for patients with COVID-19 for more than 30 days (β = 0.28, p < 0.001) and working in an undesignated COVID-19 hospital (β = 0.21, p = 0.038). In Model 2, the factor influencing STS was the support of a friend in the category of social support (β = −0.21, p = 0.039). The nurses caring for COVID-19 patients are experiencing a persistent and moderate level of STS. This study can be used as basic data to treat and prevent STS.

Quality of life in breast cancer sufferers

2016 ◽  
Vol 29 (7) ◽  
pp. 721-732 ◽  
Author(s):  
Ahmed Essmat Shouman ◽  
Nahla Fawzy Abou El Ezz ◽  
Nivine Gado ◽  
Amal Mahmoud Ibrahim Goda
Keyword(s):  
Breast Cancer ◽  
Quality Of Life ◽  
Family Income ◽  
Early Stage ◽  
Functional Domain ◽  
Related Factors ◽  
Specific Patient ◽  
Content Type ◽  
Factors Affecting

Purpose – The purpose of this paper is to measure health-related quality of life (QOL) among patients with early stage cancer breast under curative treatment at department of oncology and nuclear medicine at Ain Shams University Hospitals. Identify factors affecting QOL among these patients. Design/methodology/approach – A cross-sectional study measured QOL among early stage female breast cancer (BC) patients and determined the main factors affecting their QOL. Three interviewer administered questionnaires were used. Findings – The physical domain mostly affected in BC patients and the functional domain least. Socio-demographic factors that significantly affected BC patients QOL scores were patient age, education, having children and family income. Specific patient characteristics include caregiver presence – a factor that affected different QOL scores. Age at diagnosis, affection in the side of the predominant hand, post-operative chemotherapy and difficulty in obtaining the medication were the disease-related factors that affected QOL scores. Originality/value – The final model predicting QOL for early stage female BC patients included age, education and difficulty in obtaining the medication as determinants for total QOL score. Carer presence was the specific patient characteristic that affected different QOL scores.

Factors affecting desired family size in Bangladesh

1994 ◽  
Vol 26 (3) ◽  
pp. 369-375 ◽  
Author(s):  
M. Kabir ◽  
Ruhul Amin ◽  
Ashraf Uddin Ahmed ◽  
Jamir Chowdhury
Keyword(s):  
Regression Analysis ◽  
Family Size ◽  
Contraceptive Use ◽  
Policy Implications ◽  
Work Status ◽  
Factors Affecting ◽  
Rural Bangladesh ◽  
Contraceptive Prevalence ◽  
Using Data ◽  
Desired Family Size

SummaryFactors affecting desired family size in rural Bangladesh are examined using data from contraceptive prevalence surveys conducted between 1983 and 1991. The analysis suggests that mothers having two sons and one daughter are more inclined to perceive their family as complete than those having three sons and no daughter. Logistic regression analysis indicates that important determinants of desire for more children are age of woman, current contraceptive use status, work status, and family planning worker's visit. The policy implications of these findings are discussed.

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

Analyzing taxpayer support for the Krasnodar Krai's agricultural sector

2021 ◽  
Vol 19 (8) ◽  
pp. 1457-1476
Author(s):  
Valentina L. ZAZIMKO ◽  
Nadezhda V. SEDYKH
Keyword(s):  
Regression Analysis ◽  
Agricultural Sector ◽  
Positive Impact ◽  
Raw Materials ◽  
Agricultural Products ◽  
Agricultural Producers ◽  
Krasnodar Krai ◽  
Correlation And Regression Analysis ◽  
Budget Support ◽  
The Government

Subject. This article analyzes the implementation of the government programme of the Krasnodar Krai, Development of Agriculture and Regulation of Markets for Agricultural Products, Raw Materials and Food. Objectives. The article aims to assess the measures of budget support for the agricultural sector of the Krasnodar Krai. Methods. For the study, we used a correlation and regression analysis of official statistics. Results. The article finds that the government programme of the Krasnodar Krai, Development of Agriculture and Regulation of Markets for Agricultural Products, Raw Materials and Food has a positive impact on the progress of production in the agriculture of the region, but it does not contribute to the growth of investment in the industry. Conclusions. It is necessary to move from targeted support for individual agricultural producers to the creation of a modern sectoral infrastructure.

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