scholarly journals Determinants of Salary Expectations – A Survey of Accounting and Controlling Students

2020 ◽  
Vol 11 (37) ◽  
pp. 15-28
Author(s):  
Bartosz Kurek ◽  
Ireneusz Górowski

RESEARCH OBJECTIVE: The aim of the paper is to identify and quantify selected salary expectations determinants (including gender) of Accounting and Controlling students at Cracow University of Economics. THE RESEARCH PROBLEM AND METHODS: We conduct a survey of expected salaries among students . We use Shapiro-Wilk W test and Wilcoxon signed-rank test for initial analysis. We then build econometric linear models in which salary expectations are dependent variables, whereas GPA, holding a foreign language certificate, gender and age are independent variables. We estimate these models by OLS. We use Huber/White robust standard errors to assess statistical significance of each parameter. THE PROCESS OF ARGUMENTATION: Graduates of accounting pro­grammes are sought at the labour market. For cognitive purposes and edu­cational policy implications it is of utmost importance to understand which observable factors differentiate students in their salaries’ expectations. RESEARCH RESULTS: We find a number of variables that are statistically significant and associated with the expected salary. Higher salaries for graduates of Accounting and Controlling major are expected by: students with lower GPA, holders of a foreign language certificate, male students, younger students. On the contrary, lower salaries are expected by students with higher GPA, students who do not hold a foreign language certificate, female students, older students. CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: Students differ among themselves – thus we observe various salary expectations. Nonetheless, some of the obtained results are puzzling. We find that female stu­dents demand lower salaries. Similarly it is surprising that students with lower GPA expect higher salaries. As a result, we recommend to further investigate determinants of salary expectations.


2020 ◽  
Author(s):  
Torao Ishida ◽  
Ken Takagi ◽  
Gui-feng Wang ◽  
Nobuyuki Tanahashi ◽  
Jun Kawanokuchi ◽  
...  

Abstract PD-1 has a role in regulating the response of the immune system to the cells of the human body. Paris et al. reported that combination antiretroviral therapy did not change % CD4+ of PD-1highCTLA-4lowCD127high early/intermediated T cells of human immunodeficiency virus infected patients but increased the percent of the marker limited to initial CD4 counts <200 with Wilcoxon signed-rank test. We hypothesized that the treatment increased the marker value in patients whose initial marker value is less than a particular value and decreased the marker value in other patients and that the test misleadingly concluded that the treatment did not change the marker value. General subgroup analyses correctly estimate the statistical significance of such a reaction or difference between such reactions only when the reaction of both of subgroups or both difference between such subgroups is statistically significant. We propose Ishida’ t-test for paired samples that can correctly judge the probability without division of the group into subgroups, and Ishida’ t-test for unpaired samples that can correctly judge the statistical significance of the difference between such reactions. We also showed that many treatments cause such increase and decrease of marker values relating PD-1 of subjects.



Author(s):  
Maria E. Alves ◽  
Daniel A. Marinho ◽  
Duarte N. Carneiro ◽  
Jorge Alves ◽  
Pedro Forte ◽  
...  

The aim of this study was to compare the X-ray diagnosis with a non-invasive method for spine alignment assessment adopting a visual scan analysis with a plumb line and simetograph in middle-school students. The sample of this study was composed of 31 males and 50 females with an average age of 14.23 (± 3.11) years. The visual scan analysis was assessed at a school; whereas, the X-ray was performed in a hospital. The Wilcoxon signed-rank test was used to assess the differences between methods and scoliosis classifications (non-accentuated <10º and scoliosis >10º), and the Kappa was used to assess the agreement between methods. The comparisons between the methods revealed non-significant differences (z = −0.577; p = 0.564), with almost perfect agreement between tests (K = 0.821; p < 0.001). Moreover, no statistical significance was observed between methods by the scoliosis classification (z = −1.000; p = 0.317), with almost perfect agreement between tests (K = 0.888; p < 0.001). This research supports the conclusion that there are no significant differences between the two methods. Therefore, it should be highlighted that this field test should be used by physical education teachers in their classes, or in a school context, in order to determine misalignments or scoliosis prevalence among middle-school students.



Kinesiology ◽  
2020 ◽  
Vol 52 (2) ◽  
pp. 178-186
Author(s):  
María Desamparados Bernat-Adell ◽  
Rania Achouak Hafsi ◽  
Pablo-Salas Medina ◽  
Ana Folch-Ayora ◽  
Carlos Hernando-Domingo ◽  
...  

The practice of long- and medium-distance races has exponentially increased the number of participants in recent years. They are carried out under extreme conditions that cause both biochemical and anthropometric changes in athletes and, in addition, have serious risks associated, such as dehydration, thermal disorders, or hypoglycemia. Knowledge regarding alterations at hematological level after this type of effort is limited. The objectives of this pre-post analytical descriptive observational study were: to describe and compare hematological values in amateur runners pre and post road marathon and ultratrail races, and to compare the hematological parameters between the groups in the two times analyzed by means of univariate descriptive statistical analyses, intra-group pre-post comparisons (Wilcoxon Signed-Rank Test), and comparisons between the groups (Mann-Whitney U Test). Effect size was calculated using Cohen’s D. An explanatory model (Multiple Logistic Regression) was created. Statistical significance was set at p&lt;.05. The Wilcoxon test for marathon runners observed significant differences (p≤.001) in the white series. In ultratrail runners, the results were similar, with significant differences (p≤.001) in the platelet series. The Mann-Whitney U test showed the same pre-race hematological conditions for both groups, except for hematocrit and corpuscular values (p≤.001). Significant differences (p≤.001) were also found in the post-race leukocyte and neutrophil values. Significant differences in hematological parameters have been observed both between and within the groups. The differences with greater significance corresponded to the leukocyte series.



2001 ◽  
Vol 94 (5) ◽  
pp. 729-731 ◽  
Author(s):  
J. Ruari Greer ◽  
Sharon P. Smith ◽  
Tim Strang

Background The design of an endotracheal tube has been shown to influence the passage of the tube through the glottis during fiberoptic intubation. Difficulty in passing the endotracheal tube can occur if the aryepiglottic folds obstruct the passage of the bevel. The relevant aspects of endotracheal tube design include the shape of the bevel, the material used by the manufacturer, and the ability of the tube to conform to the shape of the fiberscope. The aim of the current study was to compare the ease of passage through the glottis of two different tubes. One tube was a wire reinforced polyvinyl chloride tube with a standard bevel and the other was a newly designed tube with a bevel of different shape and made of silicone rubber. The new design is for use with the a commerical intubating laryngeal mask. Methods The authors studied a population of 30 patients who received a standard anesthetic. In all cases, oral fiberoptic intubation was attempted. Anesthetic was administered to each patient using both tubes, and before the study the order of the tubes was randomized. The difficulty in passing the tube was assessed by a blinded observer and graded using a three-point scale (grade 1: no difficulty passing the tube; grade 2: obstruction to passing the tube relieved by withdrawal and a 90 degrees anticlockwise rotation; grade 3: obstruction necessitating more than one manipulation or external laryngeal manipulation). Results In 27 patients, no difficulty was shown by use of the silicone-tipped tube. In only three patients was there difficulty that necessitated a 90 degrees anticlockwise twist. With the wire-reinforced tube, no difficulty was experienced on 14 occasions. Grade 1 difficulty was experienced eight times and difficulty necessitating more than one maneuver, head movement, or external laryngeal manipulation was seen on eight occasions. Statistical significance was achieved at P = 0.0002 (Wilcoxon signed rank test). Conclusions The authors conclude that the use of the silicone-tipped tube with the new bevel design may provide an advantage in the clinical situation of fiberoptic intubation.



2014 ◽  
Vol 128 (S2) ◽  
pp. S48-S54 ◽  
Author(s):  
M A Bitar ◽  
A A Kanaan ◽  
S Sinno

AbstractObjective:To assess the effectiveness and safety of coblation in relieving inferior turbinate hypertrophy in children.Methods:An observational cohort study was undertaken. The severity of allergic rhinitis and the severity and degree of nasal obstruction were assessed using subjective and clinical symptom grading tools, a visual analogue scale, and endoscopy. Any post-operative complications were noted at 1 week, and at 1, 3, 6 and 12 months post-operatively. Data from extended follow-up periods were included when available. The statistical significance of changes in parameter values was assessed using the Wilcoxon signed-rank test.Results:Thirty-two patients were recruited (mean age, 11.28 years; range, 6–17 years). Significant post-operative improvement (p < 0.001) was noted in the severity and degree of nasal obstruction. This improvement was maintained after a mean follow-up period of 10.5 months (range, 1 month to 4 years). No mucosal ulceration or adhesion was encountered. Minimal crusting was noted in 8.57 per cent of patients at 1-week follow up. Allergic rhinitis symptoms improved significantly.Conclusion:Inferior turbinate reduction by coblation is an effective and safe procedure in children aged six years and older. The positive outcomes seem to be long-lasting.



2019 ◽  
Vol 11 (15) ◽  
pp. 4139 ◽  
Author(s):  
Huang ◽  
Liu

The development of robot technology provides many possibilities for the life support of the elderly. This study explored the acceptability of robots to assist the elderly from the perspective of future designers. A quantitative questionnaire (58 copies) and a qualitative one-to-one interview (10 people) were conducted to explore the attitude of future designers towards the use of robots to assist the elderly. One-sample Wilcoxon signed-rank test statistic was used to analyze the data of the questionnaire. The results show that the mean and median of 11 of the 12 dimensions of the acceptability questionnaire are greater than 3 (3 represents uncertain and neutral attitude), and 10 have statistical significance (p < 0.05). Also, the interview results show the positive attitude of future designers. The research shows that future designers hold a positive and open attitude towards the use of robots to assist the elderly. The research findings can help people understand the attitude of future designers and provide some reference for subsequent robot design and development.



2020 ◽  
Vol 10 (5) ◽  
pp. 319-328
Author(s):  
Hosein Ebrahimipour ◽  
◽  
Elahe Pourahmadi ◽  
Shapour Badiee Aval ◽  
Alireza Rezazadeh ◽  
...  

Background: This descriptive, analytic study aimed to compare the costs of 10 types of Global Budget Payment System (GBPS) surgery in Imam Reza Hospital, Mashhad City, Iran, in 2016 with the prices in the GBPS.  Methods: From hospital-discharge data and patients’ bills, we identified 10 types of GBPS surgeries performed in Imam Reza hospital. The patients were grouped according to the surgical procedures performed in the 10 GBPS category. Data on hospital charges and cost-to-charge ratios were used to assess charges and costs for specific resources, as well as for the hospitalization overall. The researcher received training from the experts in the field of hospital accounting to learn how to determine the charge of GBPS surgeries.  Results: The results showed that in some surgeries such as hysterectomy, natural delivery, C-section, tonsillectomy, hernia repair, and appendectomy, charges of services were higher than their average prices GBPS and in arteriovenous anastomosis surgery, cholecystectomy, tympanoplasty, and thyroidectomy were lower than average prices GBPS. One of the main goals of Iran’s Ministry of Health in developing GBPS was to provide a unified framework for managing admission and treatment costs in state-owned hospitals. The obtained data were analyzed by the Wilcoxon signed-rank test and the independent samples t test with 0.05 statistical significance. The results of this study and similar works show that most hospitals have completely neglected this aspect of GBPS.  Conclusion: A fact that is reflected in the wide-ranging variations in the charge of GBPS surgeries in different hospitals despite their being paid based on the same rates and guidelines.



2019 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Dewi Nurhanifah ◽  
Desy Noor Latifah Sari ◽  
Rahmawati Rahmawati

Salah satu masalah kesehatan yang sering dialami adalah penyakit gastritis. Gejala yang sering dikeluhkan oleh penderita gastritis adalah mual. Salah satu penatalaksanaan keperawatan yang dapat mengurangi rasa mual adalah tirah baring. Penelitian ini bertujuan untuk mengetahui pengaruh tirah baring terhadap penurunan rasa mual pada klien gastritis di Pelayanan Kesehatan. Metode penelitian menggunakan eksperimental dengan bentuk penelitian one group pretest-posttest design. Populasi dan sampel adalah klien yang mengalami mual di Wilayah Kerja Puskesmas  yang berjumlah 15 orang. Sampel diambil dengan teknik purposive sampling. Alat pengumpul data menggunakan observasi. Analisa data melalui uji Wilcoxon Signed Rank Test. Hasil penelitian menujukkan klien gastritis sebelum tirah baring mengalami mual ringan sebanyak 7 orang (46,7%), sesudah tirah baring mengalami tidak mual sebanyak 7 orang (46,7%). Ada pengaruh tirah baring terhadap penurunan rasa mual pada klien gastritis di Pelayanan Kesehatan (ρ value = 0,001).



2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Ferawato Ferawati

ABSTRAKReumatoid Artritis (RA) merupakan penyakit muscoloskelektal yang sering terjadi pada usia lanjut. Gangguan pada system muscoloskelektal yang ditandai dengan munculnya nyeri sendi dan kekakuan yang mengakibatkan penurunan kemampuan fisiologis atau kualitas hidup lansia. Dampak dari Reumatoid Artritis dapat menimbulkan beberapa keluhan dan dapat menyebabkan kelumpuhan. Untuk menganalisis efektifitas kompres jahe merah hangat dan kompres serai hangat terhadap penurunan intensitas nyeri artitris remauthoid pada lanjut usia.Metode Penelitian: Jenis penelitian adalah quasy experimental dengan two group pre – post test design. Subjek adalah sebagian lansia yang penderita Arthritis Remathoid di Desa Sumberagung Kecamatan Dander Kabupaten Bojonegoro. Subjek dibagi menjadi dua kelompok yaitu kelompok I (n=15) diberi perlakuan kompres jahe hangat dan II (n=15) diberi perlakuan kompres serai hangat. Analisis yang digunakan uji Mann Whitney U Test dan Wilcoxon Signed Ranks Test dengan ingkat kemaknaan α = 0,05.Hasil uji Wilcoxon Signed Rank Test, didapat keduanya mempunyai nilai kemaknaan yaitu ρ value = 0,000. Nilai ρ = 0,031 pada kelompok kompres serai hangat dan kelompok kompres jahe merah ρ value = 0,165. Hasil uji Mann Withney U Test pada Post perlakuan kedua terapi diperoleh selisih nilai nyeri pada kompres jahe ρ= 0,003 dan selisih nilai nyeri kompres serai ρ value = 0,001.Penggunaan kompres jahe merah lebih efektif dibandingkan dengan kompres serai terhadap penurunan intensitas nyeri arthritis remathoid. Kata Kunci: usia lanjut, Reumatoid Artritis (RA), jahe merah, serai, perbedaan efektifitas.    ABSTRACTReumatoid Artritis (RA) is a musculoskeletal which frequently occurs in the elderly. The disorders in the musculoskeletal system are noted by the occurrence of pain in the joints and stiffness which reduces the physiological abilities or life quality of the elderly. The disease causes many such complaints and  consequences of the disease rheumatoid arthritis may experience paralysis. The aims of this study is to analyze the effect of warm red ginger compress therapy and warm lemongrass compress therapy against of  Decreased pain intensity in  the elderly  with  artitris remauthoid. The study was Queasy experimental with two group pre – post test design. Subjects were some elderly people with Arthritis Remathoid in Sumberagung Village, Dander Sub District, Bojonegoro District. Subjects were divided into two groups: group I (n-15) with warm ginger compress therapy, and II (n=15) with warm lemongrass compress therapy. The analyses used in this study were the Mann Whitney U Test and Wilcoxon Signed Ranks Test with α of 0.05. Results of Wilcoxon Signed Rank Test obtained Both have meaning p value of  0.000. ρ value = 0,031 in a warm lemongrass compress therapy group and obtained of warm ginger compress therapy group ρ value = 0,165. The results of Mann Withney U Test on Post treatment second therapy, obtained difference of warm ginger compress therapy with ρ value= 0,003 and difference of warm lemongrass compress therapy with ρ value = 0,001.The use of warm ginger compresses therapy are more effective than a warm lemongrass compress therapy against decreased pain intensity in  the elderly  with  artitris remauthoid.  Keywords: elderly, artitris remauthoid, red ginger, lemongrass, differences in effectiveness



Author(s):  
I Ketut Widana

The working practice of the engineering students is part of the learning process that is irreducible and indispensable. The composition of  lecturing between theoretical and practical one is 40% to 60%. With this condition, the students spend more time at the laboratory. Generally, the students perform in the laboratory work by standing position. The design of research is observational cross-sectional. The method applied is observation, interview and measuring. The subjects of research are practicing students amounting to 21 students. Referring to the analysis of statistical test or Wilcoxon signed ranks test, the difference of effect of work position is significant, namely p < 0.05 towards musculoskeletal disorders (MSDs) before and after working. The quantity of the average complaint after working is score 44.62 ± 9.47. The result of Wilcoxon signed rank test shows that there is significant different effects of standing work position, namely p < 0.05 towards fatigue generally before and after working. The degree of the working pulse is on the average of 110.78  ± 17.80 bpm (beats per minutes) which can be categorized into the medium workload. Using paired t-test, the result is p < 0.05.



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