scholarly journals CONCEPTUAL APPROACHES TO APPLICATION OF QUANTITATIVE AND QUALITATIVE METHODS OF ASSESSMENT OF ACCOUNTING AND AUDIT RISKS AMOUNT

2017 ◽  
pp. 139-144
Author(s):  
Roman Kulyk ◽  
Yuliya Novak

Introduction. The auditor, when assessing and calculating the level of components of audit risk, often encounters the factors or events. The objective probability of occurrence of these factors or events can not be determined on the basis of statistical observations. Purpose. The article aims to consider the problem of audit risk determination, to indicate the main causes of its occurrence. It is necessary to emphasize the relationship of audit risk and risk to the accounting system and the problems of not only minimizing them, but also transferring users to this information. Quantitative and qualitative methods for determining and assessing audit risk should be analysed. Their advantages and disadvantages must be indicated. Results. For maximum objectivity, it has been proposed to combine quantitative methods for assessing audit risk with qualitative ones on the basis of subjective assessments. A conceptual model for its assessment has been developed in order to carry out the effective audit risk management. His model is based on an optimal combination of quantitative and qualitative methods for evaluating factors that may directly or indirectly influence the size of the audit risk.

2020 ◽  
Author(s):  
Gesang Sudrajad ◽  
J.E Sutanto

The purpose of this study was to examine the effect of simultaneous and partial marketing mix on the purchase decision of prospective consumers of Grand Cempaka Housing.This research uses quantitative methods, and is a survey research from the types of explanatory research whose focus is placed on relational research: studying the relationship of variables. The object of research is the residents of Pasuruan City and the sample in this study is the Prospective Consumer of Grand Cempaka Housing. Data analysis uses multiple linear regression analysis methods.The results of the analysis show that Products, Prices, Places and Promotions simultaneously have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. This shows that the marketing mix is one of the marketing strategies that should be considered so that the implementation of the marketing strategy can run successfully because the elements in the marketing mix influence each other. Variables in the marketing mix which include Products, Prices, Places and Promotions partially have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. Keywords: marketing mix; purchase decision; property; housing


This chapter deals with the principles of finance as applied in the foodservice industry. It discusses the concept of revenue management, financial analysis and reporting, financial control, principles of budgeting, and forecasting. Specifically, it discusses finance in general and of the financial system and the meaning and application of financial management. It introduces the basics of the advantages and disadvantages of the different types of organizations. The important topics presented are the relationship of finance to other business disciplines, basic financial information in decision-making, understand financial statements, and financial ratios. It applies several analysis tools and techniques to learn about the time value of money, interest, and interest rates.


2009 ◽  
Vol 12 (1) ◽  
pp. 267-274 ◽  
Author(s):  
Margarita Martí ◽  
Francisco Gil ◽  
Angel Barrasa

Organizational leadership is fundamental for the working and development of current organizations. It helps members of an organization to face transcendental challenges. One of the fundamental aspects of leaders is their personal characteristics and behaviour as perceived by their co-workers. Although research has established a relationship between these components, findings have failed to come up with any congruent evidence and further to this the organizations and contexts used are from several decades ago.This article, which forms part of the international GLOBE project, analyses the relationship between motives and behaviour as perceived by co-workers in organizations, using quantitative and qualitative methods and including technological innovations. Using samples from 40 corporate directors and 84 of their co-workers, from different companies, it confirms how the main motives of leaders (power, affiliation and achievement) are related to different behavioral patterns (power to authoritarian, non-dependent and non-social-skill behaviours; affiliation to relationship and dependent behaviors, and achievement to proactive behaviors). It discusses the results with relation to traditional research and suggests practical measures and proposals for future investigations in this area.


2016 ◽  
Vol 824 ◽  
pp. 199-209 ◽  
Author(s):  
Jan Pasek ◽  
Ingrid Matouskova ◽  
Petr Ort ◽  
Vojtech Chlubna ◽  
Katerina Paskova ◽  
...  

The research focused on the analysis of the interaction of the individual components of the system operationally efficient building – indoor environment quality – user has been conducted since 2014 in the Czech Republic by a team of College of Banking (BIVŠ) employees. The purpose of the research is the evaluation of advantages and disadvantages of operationally efficient buildings by their owners, users or facility managers. One of the most monitored research parameters is the rating of indoor environment quality and its influence in physical and psychological fitness and work performance of the building users. Next, there are also other relationships which are examined – as the importance of the indoor environment quality with regards to other building's parameters, its influence of the estate market value and the users' willingness to participate on the creation and keeping of indoor environment quality. The interpretation of gathered data proved a significant difference of the individual users' demands in relation to their individual preferences. This fact is necessary to respect while design and managing the operationally efficient buildings.


1998 ◽  
Vol 30 (2) ◽  
pp. 261-276 ◽  
Author(s):  
L J Philip

The author addresses the potential of a multiple-methods approach in human geography, an approach to social research which has received little explicit attention in the geographical literature to date. The relationship between epistemology and methodology is outlined, and the similarities and differences between quantitative and qualitative methods are described. Some problems surrounding subjectivity and objectivity in social research are also discussed. In addition, the relationship between methods and to whom the research is communicated is considered. It is hoped that the paper will stimulate future discussion both of the theoretical implications and of the practical use of a mixed-methods approach in human geography.


TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 145
Author(s):  
Abd. Rahman Pakaya

The purpose of this research is to know the leadership style’s compatibility level which including task behavior  and relationship behaviors, the maturity of the members and the relationship with the  with the participation of members of the Koperasi Unit Desa (KUD) in Gorontalo province. This study use 52 sample of KUD chairman and 140 sample members of KUD.  The calculation of the sample used proportional sampling. Data were collected by interviews and distributing questionnaires to respondent. Method of anayisis using descriptive qualitative analysis techniques and quantitative methods. Hypothesis test using Kruskal Wallis different test and the Chi Quadrat. Based on the statistical analysis results can be concluded: (1) the existence of the leadership styles differentiation of the chairman, (2) there are differences in maturity level of members, (3)  there is no leadership styles compatibility level of chairman toward the maturity of members in KUD at Gorontalo Province, and (4) there is a relationship of the chairman leadership style with the maturity of the members indicated from the participation of members.


2019 ◽  
Vol 7 (2) ◽  
pp. 153-158
Author(s):  
Abdul Farid ◽  
Arum Pratiwi ◽  
Aan Dwi Auliya Fitri

The majority of residents of Wonosalam Subdistrict are farmers who are at high risk of having health problems due to interactions with hazardous materials, such as pesticides. The implementation of occupational safety and health (K3) which is still low triggers the occurrence of accidents and diseases in farmers that have an impact on performance degradation so that it can cause losses. The aim of this study to find out the relationship between farmers 'characteristics and farmers' perceptions in the application of K3 in Wonosalam District, Jombang Regency by using descriptive quantitative methods. Observation variables include age, level of education, training, length of farming, income, land status and land area on perceptions of OHS application. The data used are primary data obtained from 98 farmers using a questionnaire. Analysis of the data used in this study is thecorrelation analysis Spearman Rank. The results showed that the characteristics of farmers associated with farmers' perceptions in applying OSH were the level of education and training. While the characteristics of farmers who are not related to the perception of farmers in the application of OSH are age, length of farming, income, land status and land area.


MAENPO ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 194
Author(s):  
Firdaus Hendry Prabowo Yudho ◽  
Muhammad Alvin Nur El Hakim ◽  
Dhika Bayu Mahardhika ◽  
Rahmat Iqbal ◽  
Setio Nugroho ◽  
...  

This research aims to find out the relationship of arm muscle strength to passing skills in handball games in members of SME (Student Activity Unit) Suryakancana Cianjur University. The method used in this study used quantitative methods of this type of method with a sample number of 30 people. Data collection uses a push pull dynamometer to then perform data normality tests, data correlation tests, and simple linear regression tests. The results of the study on the data normality test obtained significant values of variableS X, 390 and variable Y of ,257 both values showed that the value exceeded a significant level of >0.05 then the data was normal distribution. Based on the results of the correlation test there is a significance value of 0.09 indicating that the data has a relationship. The results of a simple linear regression test obtained an r-square value of 0.323 that there was an influence on the relationship of arm muscle strength to the passing ability in handball games by 0.323%.Key words: Arm strength, Passing ability, Handball, Sports Skill, Motor ability


2021 ◽  
Vol 9 ◽  
Author(s):  
Diana Kartika Pramodha Wardhani ◽  
Sigit Hermawan

Research Objectives to analyze the effect of Training and Motivation on the performance of Busmetik business people with competence as intervening variabell. Training for cosmetic business actors has been routinely followed, however, the shrimp production target is still not optimally achieved. Quantitative methods are used in this study to prove the hypothesis regarding the relationship of research variables namely Training, Motivation, Competence and Performance. The results of the analysis show that training has a significant effect on competence, motivation has a significant effect on competence, training has a significant effect on performance, motivation has a significant effect on performance, competence has a significant effect on performance. The path analysis results show that competency is able to be an intervening variable for training and motivation for performance. Evident from  the  indirect  influence  of  training  and  motivation on  performance is  greater  than  the  direct  influence. Furthermore, for the Fisheries Office of Pasuruan Regency as a coach, it is necessary to pay attention to Training, Motivation and Competence in HR management because it affects performance directly or indirectly.


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