Factors Affecting Implementation of Activity Based Costing in Selected Manufacturing Units in India

2019 ◽  
Vol 8 (3) ◽  
pp. 18-30
Author(s):  
Amit Kumar Arora ◽  
M.S.S. Raju
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Chi Square ◽  
Factors Affecting ◽  
Total Cost ◽  
Overhead Cost ◽  
Chi Square Test ◽  
Size Diversity

The present article is an attempt to analyze the various factors affecting the adoption of an activity-based costing (ABC) system in selected manufacturing units in India. The following seven factors are considered: firm size, diversity of the product, percentage of overhead cost in total cost, listing of the company, cost audit compulsion, separate cost accounting department and the method of accounting. Logistic regression and a Chi Square test are applied to these factors and the use of an ABC system. On the basis of 72 sample units, the study found the size of the firm, percentage of overhead cost in total cost, cost audit compulsion and the method of accounting are statistically significant for the adoption of ABC system. While factors such as diversity of the product, separate cost accounting department and the listing of the company are found to not be statistically significant for the adoption of ABC system. The study has provided additional insights into areas relating to the factors affecting the implementation of ABC systems.

scholarly journals Effects of the Agri-environmental Program Implemented in Sultan Reeds Area of Kayseri, Turkey

2019 ◽  
Vol 7 (12) ◽  
Author(s):  
Ismet Boz
Keyword(s):  
Logistic Regression ◽  
Regression Model ◽  
Logistic Regression Model ◽  
Agricultural Practices ◽  
Farm Size ◽  
Chi Square ◽  
Factors Affecting ◽  
Environmental Program ◽  
Chi Square Test ◽  
Sustainable Agricultural Practices

This study was initiated to evaluate the effects of agri-environment program implemented in the Sultan reeds area of Kayseri province, Turkey. The specific objectives of the study were to compare the farmers who enrolled in the program with those who didn’t enroll regarding their application of different sustainable agricultural practices, and to determine factors affecting their enrolment in the program. The main comparative indicators were selected from different sustainable agricultural practices either promoted by the agri-environmental program or not promoted but considered very useful for the locality. Two stratified samples of farmers (enrolled and not enrolled) were selected based on their farm size. Chi-square tests of independence were used to compare farmers on the selected sustainable agricultural practices. Logistic regression model was used to determine factors affecting the enrolment of the agri-environment program. The findings of the chi-square test showed that enrolled farmers use grow more forage legumes, are more conscious about pesticides use and chemical applications, and they use more pressurized irrigation systems. Findings of the logistic regression model sowed that using rental land negatively, but contacts with extension personnel, and using long term loans for farming investments positively influenced the enrolment of the agri-environment program. Governmental effort must concentrate on these issues when promoting agri-environmental programs in the region.

scholarly journals Analysis on factors affecting nausea and vomiting severity suffered by patients in the early phase of hemodialysis therapy

2020 ◽  
Vol 1 ◽  
pp. 30-34
Author(s):  
Muhammad Rafi Fathurrohman ◽  
Sri Suparti
Keyword(s):  
Logistic Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Nausea And Vomiting ◽  
Bivariate Analysis ◽  
P Value ◽  
Chi Square ◽  
Factors Affecting ◽  
Chi Square Test ◽  
Simple Logistic

Nausea and vomiting should be further checked and prevented, because these conditions can be a cause or complication during hemodialysis patients. Electrolyte and water imbalance (dehydration) can be considered as the main complication of nausea and vomiting itself. The aim of this study was to determine the factors that influence the severity of nausea and vomiting in patients undergoing hemodialysis. This type of research is quantitative with analytic descriptive method, with an approach using a retrospective cohort research design. The sampling technique in this study was a total sampling technique with a total sample of 57 patients. The research instrument used questionnaires and observations, data analysis using the Chi Square test and simple logistic regression analysis. The location of the study was the hemodialysis therapy site at the Islamic Hospital in Purwokerto in January-February 2020. The results showed that most of the respondents with the severity of nausea and vomiting, the patient's diet was not balanced (61.4%), the excess fluid had edema (63.2%), the gender was male (59.6%), female (40.4%). %), age 18-65 (57.9%), duration of HD <12 months (64.9%) and 58 respondents> 12 months (35.1). The results of bivariate analysis using logistic regression, obtained p value of the patient's diet 0.009, excess fluid, age and sex 0.001 and the duration of HD 0.003. From this analysis, there are 5 factors that can cause the severity of nausea and vomiting, namely the patient's diet, excess fluidity, gender, age, and duration of HD.

scholarly journals The influence of Company Characteristics Factors to Activity Based Costing System Implementation

2013 ◽  
Vol 4 (2) ◽  
pp. 36-46 ◽  
Author(s):  
Abedalqader Rbaba’h
Keyword(s):  
Logistic Regression ◽  
Significant Influence ◽  
Manufacturing Companies ◽  
Activity Based Costing ◽  
Chi Square ◽  
Overhead Cost ◽  
Industry Type ◽  
Size Number ◽  
Costing System ◽  
The Relationship

This study tried to determine the implementation of activity based costing system rate and to examine the relationship between company characteristics such as industry type, numbers of employees, numbers of products, and level of overhead and ABC implementation. The findings revealed that ABC implementation in the context of Jordanian Manufacturing Companies is approximately 19.5% measured according to the number of implementers companies within Jordanian Manufacturing Companies. In order to test hypotheses Logistic regression and chi-square used in the current study. The findings in this study reveals that company sectors, size - number of employees, diversity -number of product, and level of overhead cost don’t have significant influence on the implementation of ABC among manufacturing shareholding firms in Jordan. Therefore hypotheses H1a, H1b, H1c, H2, H3, and H4 are rejected.

Demographic Trends of Child Labour in India: Implications for Policy Reforms

2018 ◽  
Vol 19 (5) ◽  
pp. 1345-1362
Author(s):  
Bishnu Mohan Dash ◽  
Lokender Prashad ◽  
Mili Dutta
Keyword(s):  
Logistic Regression ◽  
Census Data ◽  
Participation Rate ◽  
National Sample ◽  
Child Labour ◽  
Sample Survey ◽  
Policy Reforms ◽  
Chi Square ◽  
Factors Affecting ◽  
Chi Square Test

The article highlights the situation of child labour using the Census data of Government of India from 1971 to 2011. This study has also utilized the National Sample Survey Organization 68th round data on employment and unemployment of child labour in India. In this study, bivariate and multivariate analysis has been carried out. The chi-square test has been used to study the association between child labour and various socio-economic characteristics. The multiple logistic regression technique has been used to find out the factors affecting child labour. All the analysis has been carried out in SPSS and STATA software. The article has highlighted the growth rate of child labour and its distribution with socio- economic characteristics and work participation rate of child labour in India. Using the logistic regression, the study has projected the estimates of child labour in India. Besides that, the article recommended various suggestions for the abolition and regulation of the incidences of child labour in India.

scholarly journals Evaluation of Factors Affecting the Expression of Anti-HBs in Children in Hunan Province

2021 ◽  
Author(s):  
Shan Tan ◽  
Shizhou Li ◽  
Jianxiang Dong ◽  
Hongmei Dai ◽  
Minghua Yang ◽  
...  
Keyword(s):  
Logistic Regression ◽  
Hepatitis B ◽  
Zinc Deficiency ◽  
Multivariate Logistic Regression Analysis ◽  
T Test ◽  
Hunan Province ◽  
Likelihood Method ◽  
Chi Square ◽  
Factors Affecting ◽  
Chi Square Test

Abstract Background and objectives Vaccine is the most essential avenue to prevent hepatitis B infection in infants and preschool children in China, with the largest populations carrying hepatitis B virus in the world. This study aimed to evaluate the factors affecting the response level of anti-HBs in children, with a view to provide instructions for hepatitis B prevention clinically. MethodsThe children taking physical examinations in the Third Xiangya Hospital from January 2013 to April 2020 were recruited. Telephone follow-up were adopted to collect further information. Univariate logistic regression was used to analyse the relationship between age and anti-HBs expression. After grouping by age and anti-HBs expression, we used chi-square test and T test to compare the difference between positive and negative antibody expression in each age subgroup. The meaningful variables (P<0.10) in chi-square test and T test were assessed with collinearity and chosen for univariate and multivariate logistic regression analysis by the stepwise backward maximum likelihood method (αin=0.05, αout=0.10).ResultsA total of 5838 samples (3362 males, 57.6%) were enrolled. The outcomes showed that the expression of anti-HBs was associated with age [OR=1.037(1.022-1.051)] in whole sample. Anemia[OR=0.392(0.185-0.835)], age[OR=2.542(1.961-3.295)] and Vit D[OR=0.977(0.969-0.984)] in 0.5-2.99 years subgroup, Zinc deficiency[OR=0.713(0.551-0.923] and age[OR=1.151(1.028-1.289)] in 3-5.99 years subgroup, Vit D[OR=0.983(0.971-0.995)] in 12-18 years subgroup had significant effect on the expression of anti-HBs. Conclusions This retrospective study illustrated that age, anaemia status, zinc deficiency and vitamin D were associated with the expression of anti-HBs in different age groups children, which could serve as a reference for the prevention of hepatitis.

scholarly journals The risk of diabetes after giving birth to a macrosomic infant: data from the NHANES cohort

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Corrie Miller ◽  
Eunjung Lim
Keyword(s):  
Type 2 Diabetes ◽  
Logistic Regression ◽  
Surrogate Marker ◽  
Onset Time ◽  
Maternal Diabetes ◽  
Independent Effect ◽  
Chi Square ◽  
Complex Sampling ◽  
Chi Square Test

Abstract Aims Gestational diabetes (GDM) increases the risk of developing type 2 diabetes and thus warrants earlier and more frequent screening. Women who give birth to a macrosomic infant, as defined as a birthweight greater than 9 lbs. (or approximately 4000 g), are encouraged to also get early type 2 diabetes screening, as macrosomia may be a surrogate marker for GDM. This study investigates whether a macrosomic infant, as defined as 9lbs, apart from GDM, increases the risk for diabetes later in life. Methods Data on parous women from the National Health and Nutrition Examination Survey (NHANES) 2007–2016 were utilized. Rates of diabetes were compared in those with and without macrosomic infants in Rao-Scott’s chi-square test. Multiple logistic regression was used to test the independent effect of macrosomia on type 2 diabetes controlling for the confounding covariates and adjusting for the complex sampling design. To investigate how onset time affects diabetes, we implemented Cox proportional hazard regressions on time to have diabetes. Results Among 10,089 parous women, macrosomia significantly increased the risk of maternal diabetes later in life in the chi-square test and logistic regression. Independent of GDM, women who deliver a macrosomic infant have a 20% higher chance of developing diabetes compared to women who did not. The expected hazards of having type 2 diabetes is 1.66 times higher in a woman with macrosomic infant compared to counterparts. Conclusions Women who gave birth to a macrosomic infant in the absence of GDM should be offered earlier and more frequent screening for type 2 diabetes.

Prevalence of Internet Addiction and Its Relationship With Combinations of Physical Activity and Screen-Based Sedentary Behavior Among Adolescents in China

2021 ◽  
pp. 1-8
Author(s):  
Gengyu Han ◽  
Jingshu Zhang ◽  
Shang Ma ◽  
Ruoran Lu ◽  
Jiali Duan ◽  
...  
Keyword(s):  
Physical Activity ◽  
Logistic Regression ◽  
Sedentary Behavior ◽  
Internet Addiction ◽  
Cross Sectional Study ◽  
Mixed Effects ◽  
Chi Square ◽  
Cross Sectional ◽  
Other Information ◽  
Chi Square Test

Background: Given the widespread prevalence and serious nature of Internet addiction (IA), this study aimed to estimate the prevalence of IA and assess the relationships between IA and combinations of physical activity (PA) and screen-based sedentary behavior (SB) among adolescents in China. Methods: This cross-sectional study surveyed 31,954 adolescents in grades 7 to 12 in Beijing. IA, PA, screen-based SB, and other information were obtained from a self-administrated questionnaire. The chi-square test and mixed-effects logistic regression model were applied to estimate the relationship between IA and combinations of PA and screen-based SB. Results: 6.2% of the surveyed adolescents reported IA and the prevalence of low PA/high screen-based SB, high PA/high screen-based SB, low PA/low screen-based SB, and high PA/low screen-based SB were 53.7%, 19.5%, 18.8%, and 8.0%, respectively. Mixed-effects logistic regression analysis showed that adolescents with low PA/high screen-based SB were 1.99 (95% confidence interval, 1.62–2.44, P < .001) times more likely to prefer IA than those with high PA/low screen-based SB. Conclusions: The prevalence of IA among Chinese adolescents is still high. Intervention programs like maintaining sufficient PA and reducing screen-based SB might contribute to reducing their IA.

scholarly journals Risk Factors for Dysphagia After Anterior Cervical Discectomy and Fusion With the Zero-P Implant System: a Retrospective Study With Minimum of 2 Years Follow-up

2021 ◽  
Author(s):  
Rong Xue ◽  
Ningdao Li ◽  
Zhurong Ji ◽  
Xingdong Cheng ◽  
Zhuqiu Zhang ◽  
...  
Keyword(s):  
Risk Factors ◽  
Logistic Regression ◽  
Operation Time ◽  
Anterior Cervical Discectomy ◽  
Postoperative Dysphagia ◽  
Chi Square ◽  
Chi Square Test ◽  
Implant System ◽  
Segmental Angle

Abstract Background: Dysphagia is one of the most common complications after anterior cervical spine surgery. The study aimed to evaluate the risk factors for dysphagia after anterior cervical discectomy and fusion (ACDF) with the Zero-P Implant System by multidimensional analysis and investigated the predictive values of these risk factors for dysphagia. Methods: A retrospective analysis of 260 patients who underwent ACDF with the Zero-P Implant System and had at least 2 year of follow-up ware performed. All patients were divided into a non-dysphagia group and a dysphagia group. Sex, age, body mass index (BMI), intraoperative time, estimated blood loss, diabetes mellitus, hypertension, smoking, alcohol consumption, prevertebral soft-tissue thickness, the levels of surgery, O-C2 angle, C2–7 angle, T1 slope and segmental angle were analyzed. Chi-square test and logistic regression were performed to analyze the predictive value of each dimension for dysphagia. Results: In total, the non-dysphagia group comprised 170 patients and the dysphagia group comprised 90 patients. Chi-square test results indicated that number of operated levels, operation time dT1 slope, dO-C2 angle, dC2–7 angle, segmental angle and dPSTT were associated with a high incidence of dysphagia. Multivariate logistic regression analysis showed that number of operated levels, operation time, dC2–7 angle and dPSTT were significantly associated with postoperative dysphagia.Conclusions: Number of operated levels, operation time, dC2–7 angle and dPSTT were significantly associated with postoperative dysphagia. In additionally, sufficient preoperative preparation, evaluation combining with proficient and precise treatment measures are suggested to reduce the incidence of postoperative dysphagia when ACDF is performed.

scholarly journals THE EFFECTS OF ROOM SERVICE TO IMPROVE PATIENTS’ FOOD SATISFACTION AND FOOD ACCEPTANCE

2017 ◽  
Vol 39 (2) ◽  
pp. 103
Author(s):  
Muhammad Iqbal ◽  
Susetyowati Susetyowati ◽  
Martalena Br Purba
Keyword(s):  
Logistic Regression ◽  
Service System ◽  
Food Service ◽  
Control Group ◽  
Chi Square ◽  
Food Acceptance ◽  
Quasi Experimental ◽  
Chi Square Test ◽  
Room Service ◽  
Quota Sampling

The improvement of patients’ food satisfaction and acceptance in the hospitals is primarily needed in the food service  system.  Room service is a new concept in the food service area. This study aims to compare the effects of two different types of food service systems; room service and conventional service system. The study with quasi-experimental design is conducted to the subject of 66 inpatients who were taken using a quota sampling method. Subjects were divided into different groups, the treatment groups (room service) and control groups (conventional). Leftover food between groups was compared for 9 large meals to determine acceptability. Food satisfaction is measured on the last day with using questionnaire. The study was conducted in April-June 2014. Chi-Square test and logistic regression were used for analysis of research data. There were significant differences food satisfaction (RR=4.6; p=0.0001) and food acceptance (RR=1.94; p=0.0488) between control and treatment group. The logistic regression test showed that room service group had higher food satisfaction and food acceptance level than control group after controlling confounding factors, which were 12,11 times (95% CI 3,593 – 37,219) and 2,38 times (95% CI 0,68-8,31), respectively. The room service increases food satisfaction and food acceptance of patients compared with conventional systems.

scholarly journals Relationship Of Nutritional Components In Toddlers Aged 25-59 Months To Stunting And Short Stature Incidents In Pragaan District, Sumenep Regency

2021 ◽  
Vol 17 (1) ◽  
pp. 27-40
Author(s):  
Pertiwi Febriana Chandrawati ◽  
Conita Walida Sabrina
Keyword(s):  
Logistic Regression ◽  
Short Stature ◽  
Nutrient Intake ◽  
Iodized Salt ◽  
Chi Square ◽  
Control Approach ◽  
Nutritional Components ◽  
Chi Square Test ◽  
History Of ◽  
Relationship Of

Stunting and short stature are height per-age <-2SD for specific age and gender. The process of stunting and short stature starts from the womb until the beginning of life. The direct cause of stunting is the lack of nutritional intake in the first 1000 days of life, which can inhibit height growth. Study aimed to investigate the association between the relationship of nutritional components in toddlers to stunting and short stature incidents in Pragaan District, Sumenep Regency. Observational analytic with a case-control approach, using the Purposive-Sampling method. The research sample consisted of 76 toddlers aged 25-59 months. The statistical analysis used was the chi-square test and logistic regression test. The result of chi-square test and logistic regression for stunting on nutrient intake variable ( p = 0.000, OR = 26,3, CI 95% (4,630-153,573), history of breastfeeding (p=0,000, OR=72,6,CI95% (7,63-690,78), iodized salt (p=0,000, OR=8,5,CI 95% (1,833-39,421), FE tablet (p=0,000,OR=37,00, CI 95%(3,762-363,91). The result of chi-square test and logistic regression for short stature on nutrient intake variable (p=0.001, OR=7,2,CI 95% (2,260-23,400), history of breast feeding (p=0,007, OR=4,500,CI 95% (1,210-16,742), iodized salt (p=0,007, OR=19,125, CI 95% (5,062-72,259), FE tablet (p=0,149). There is a relationship between nutritional components intakes such as breastfeeding history and iodine salt consumption with stunting and short stature in Pragaan District, Sumenep Regency.

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