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Thematische Bibliographien / Variable Fee Approach / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Variable Fee Approach“

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Veröffentlicht am 18. Mai 2024

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1

李照聖, 李照聖. "IFRS 17變動收費法". 月旦會計實務研究 62, № 62 (2023): 081–93. http://dx.doi.org/10.53106/252260962023020062009.

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Hardianto, Dimas Satria, and Permata Wulandari. "Islamic bank vs conventional bank: intermediation, fee based service activity and efficiency." International Journal of Islamic and Middle Eastern Finance and Management 9, no. 2 (2016): 296–311. http://dx.doi.org/10.1108/imefm-01-2015-0003.

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Purpose The aim of this research is to compare the differences of intermediation, fee-based service activity and efficiency of conventional banks vs Islamic banks in Indonesia for the 2011-2013 period. Moreover, this study also includes some control variables to find their effect on the dependent variables. Design/methodology/approach This research uses two methods, namely, stochastic frontier approach and panel data regression. Findings The result indicates that Islamic banks have a higher intermediation ratio, have higher proportion on fee income-to-total operating income and are less effici

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BLANCHET-SCALLIET, CHRISTOPHETTE, ETIENNE CHEVALIER, IDRIS KHARROUBI, and THOMAS LIM. "MAX–MIN OPTIMIZATION PROBLEM FOR VARIABLE ANNUITIES PRICING." International Journal of Theoretical and Applied Finance 18, no. 08 (2015): 1550053. http://dx.doi.org/10.1142/s0219024915500533.

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In this paper, we study the valuation of variable annuities for an insurer. We concentrate on two types of these contracts, namely guaranteed minimum death benefits and guaranteed minimum living benefits that allow the insured to withdraw money from the associated account. Here, the price of variable annuities corresponds to a fee, fixed at the beginning of the contract, that is continuously taken from the associated account. We use a utility indifference approach to determine the indifference fee rate. We focus on the worst case for the insurer, assuming that the insured makes the withdrawals

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Sudarcun, Sudarcun, Zakiyudin Fikri, and Marlina Marlina. "Pengaruh Realisasi Pajak Kendaraan Bermotor (PKB) Dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) Terhadap Pendapatan Asli Daerah Kabupaten Bangka." Journal of Government Science Studies 2, no. 1 (2023): 22–30. http://dx.doi.org/10.30598/jgssvol2issue1page22-30.

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This study aims to determine the effect of the Realization of Motorized Vehicle Tax (PKB) and Motorized Vehicle Ownership Fee (BBN-KB) on Bangka Regency Regional Original Income. The research method used is quantitative research with an associative approach. The data used are primary data obtained from data on the realization of Motor Vehicle Taxes and Transfer Fees for Motorized Vehicles and the Realization of Local Own Revenue in Bangka Regency. The data analysis technique uses multiple regression with hypothesis testing using the t test and determination test. The results showed that the va

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Chun, Hong Min, and Chang Seop Rhee. "Analyst Coverage And Audit Efforts: Empirical Approach To Audit Hours." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 795. http://dx.doi.org/10.19030/jabr.v31i3.9203.

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This study investigates the effect of financial analyst coverage on audit efforts by examining the association between the number of analyst followings and audit hours. Existing literatures report that there are inconsistent results between analyst coverage and audit efforts, and most studies used audit fee as a proxy for audit efforts. However, audit fee may cause measurement error. We consider that audit hour is a better proxy for measuring audit efforts than audit fee because practically auditors are less likely to charge extra audit fee for their additional efforts in competitive audit mar

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Han, Yichen, Dongchen Li, Kun Fan, Jiaxin Wan, and Luyan Li. "Valuation of a Mixture of GMIB and GMDB Variable Annuity." Mathematics 12, no. 3 (2024): 441. http://dx.doi.org/10.3390/math12030441.

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The Guaranteed Minimum Income Benefit (GMIB) and Guaranteed Minimum Death Benefit (GMDB) are options that may be included at the inception of a variable annuity (VA) contract. In exchange for small fees charged by the insurer, they give the policyholder a right to receive a guaranteed minimum level of annuity payment (GMIB) and a guaranteed minimum level of payment when the policyholder dies (GMDB), respectively. A combination of these two options may be attractive since it protects the policyholder’s investment from potential poor market behavior as well as mortality risk during the accumulat

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Mulyani Rizki. "PENGARUH BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH MELAKUKAN GADAI EMAS DIPEGADAIAN SYARIAH." Jurnal Ekonomi Bisnis dan Akuntansi 1, no. 3 (2021): 44–50. http://dx.doi.org/10.55606/jebaku.v1i3.88.

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Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as th

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Ahmad, Hamzah, Hajering Hajering, Muslim Muslim, and Alma Pratiwi. "Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional." Widya Akuntansi dan Keuangan 2, no. 2 (2020): 87–101. http://dx.doi.org/10.32795/widyaakuntansi.v2i2.907.

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This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The re

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Baharuddin, Darmawati, and Ikhsan Alwi Ansar. "PENGARUH KOMPETENSI, INDEPENDENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP DI MAKASSAR." PARADOKS : Jurnal Ilmu Ekonomi 2, no. 1 (2019): 50–60. http://dx.doi.org/10.33096/paradoks.v2i1.111.

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The aim of this study is to examine the effects of competence, independence, and fee audit through audit quality of Public Accountant Firm in Makassar. Data used is a primary data in form of quistionaire distribution through auditors of current public accountant firm. Quistionare distributed through respondents is 42 and returned questionaire is 40. This study uses quantitative approach and multiple linear regression. This study also use classic assumption test and hypotesis test in which t statistic test and F statistic test used. The results of this study show that simultanously and Partiall

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Odum, Augustine Nwekemezie, and Egbunike Francis Chinedu. "External Auditor Selection Choice: A Multinomial Logistic Regression Approach." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 9. http://dx.doi.org/10.33455/ijcar.v1i1.78.

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This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of

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Odum, Augustine Nwekemezie, and Francis Chinedu Egbunike. "External Auditor Selection Choice: A Multinomial Logistic Regression Approach." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 9. http://dx.doi.org/10.33455/ijcar.v1i1.88.

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This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of

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Aminulloh, Badi' Rizqi, and Dedi Suselo. "Pengaruh Inflasi, BI 7-Day Reserve Repo Rate, Dana Pihak Ketiga, Dan Fee Based Income Terhadap Profitabilitas BNI Syariah Tahun 2015-2020." Al Maal: Journal of Islamic Economics and Banking 3, no. 1 (2021): 35. http://dx.doi.org/10.31000/almaal.v3i1.4641.

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This study was find out and conducted the effect of variables macro economics and source of income funds on profitability of BNI Syariah, with inflation, BI 7-day reserve repo rate, third party funds and fee based income as a research variable. The population in this study is a monthly financial statements of BNI Syariah in 2015-2020. The sample was determined by a purposive sampling method – 68 samples. The method used in this research is descriptive method with quantitative approach. The data used in this research is in the form of monthly financial statements that have been published by BNI

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Fatah Yasin, Eko, Umi Muawanah, and Rosidi. "Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi." BISEI : Jurnal Bisnis dan Ekonomi Islam 6, no. 2 (2021): 104–15. http://dx.doi.org/10.33752/bisei.v6i2.2199.

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Abstract: The study was conducted to determine empirical evidence of audit fees as a moderating variable for the independence and competence of auditors on audit quality. This study uses a quantitative approach using explanatory research type. The population consisted of 80 auditors in the Surabaya area. The research sample was 55 auditors with a sampling technique in the form of judgment sampling. Data collection using a questionnaire. To test the feasibility of the research instrument, the validity and reliability tests were carried out. Data were analyzed using multiple linear regression. T

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Ningsih, Bella Artha, Harsi Romli, and Andini Utari Putri. "Analisis Kontribusi Bea Balik Nama Kendaraan Bermotor Dan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Sumatera Selatan Tahun 2016-2019." Jurnal Bisnis, Manajemen, dan Ekonomi 2, no. 1 (2021): 44–50. http://dx.doi.org/10.47747/jbme.v2i1.420.

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This study aims to analyze the contribution of motorized vehicle name transfer fees and motor vehicle taxes to the regional revenue of South Sumatra Province in 2016-2019. The data used in this study is the report on the realization of the transfer of motor vehicle name transfer, motor vehicle tax, and local revenue from South Sumatra Province in 2016-2019. This research method uses a quantitative approach using multiple linear regression as a measuring tool to test the hypothesis. The results showed that the variable of motorized vehicle name transfer fee, motor vehicle tax had a positive eff

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Nijyoti, Nitya, Putu Ayu Indrayathi, and I. Made Ady Wirawan. "Perceived quality of primary healthcare services among the National Health Insurance members and fee for service patients in the West Denpasar II Public Health Center Bali, Indonesia." Public Health and Preventive Medicine Archive 8, no. 1 (2020): 60. http://dx.doi.org/10.15562/phpma.v8i1.250.

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Background and purpose: The Government of Indonesia established the National Health Insurance or in Indonesia called Jaminan Kesehatan Nasional (JKN) in 2014 with the target of achieving universal health coverage (UHC) by 2019. However, many have not become JKN participants and still use the fee for service financing system. The purpose of this study was to determine patientâ€™s perceptions of the quality of health services under the JKN and fee for service payment methods.Methods: A cross-sectional study was conducted at West Denpasar II Public Health Centre (PHC) with 133 outpatient responde

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Saifudin, Saifudin, and Indira Januarti. "Semiotics of audit quality: a meta-analysis perspective." Journal of Accounting and Investment 24, no. 3 (2023): 861–76. http://dx.doi.org/10.18196/jai.v24i3.19390.

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Research aims: The purpose of this study is to identify the semiotics of the relationship between audit fees and audit quality.Design/Methodology/Approach: A quantitative method using meta-data analysis was employed with ten selected research articles from 113 sample articles.Research findings: The results demonstrated that a semiotic analysis of audit quality with a meta-analysis approach has been carried out, revealing that the audit fee variable had a relationship with audit quality and was strengthened by the size variable. The existing data heterogeneity problem was reduced after the size

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Арчакова-Ужахова, М. Б. "Modifications of the basic approach of insurance contracts measurement." Audit and Financial Analysis, no. 5 (November 30, 2020): 64–69. http://dx.doi.org/10.38097/afa.2020.81.40.009.

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Статья посвящена проблемам унификации учета и представления в финансовой отчетности информации о страховых договорах в соответствии с требованиями нового стандарта МСФО (IFRS) 17. Автор статьи исследовал специфику применения модифицированных подходов к учету договоров страхования, провел критический анализ требований, лежащих в их основе, оценил преимущества, последствия внедрения и влияние применения подхода, основанного на распределении премий, и подхода, применяемого к договорам с переменным страховым вознаграждением, на транспарентность финансовой отчетности компании-страховщика. The artic

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Арчакова-Ужахова, М. Б. "Modifications of the basic approach of insurance contracts measurement." Audit and Financial Analysis, no. 5 (November 30, 2020): 64–69. http://dx.doi.org/10.38097/afa.2020.81.40.009.

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Статья посвящена проблемам унификации учета и представления в финансовой отчетности информации о страховых договорах в соответствии с требованиями нового стандарта МСФО (IFRS) 17. Автор статьи исследовал специфику применения модифицированных подходов к учету договоров страхования, провел критический анализ требований, лежащих в их основе, оценил преимущества, последствия внедрения и влияние применения подхода, основанного на распределении премий, и подхода, применяемого к договорам с переменным страховым вознаграждением, на транспарентность финансовой отчетности компании-страховщика. The artic

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Morri, Giacomo, Ugo Perini, and Rachele Anconetani. "Performance determinants of European private equity real estate funds." Journal of European Real Estate Research 14, no. 2 (2021): 207–26. http://dx.doi.org/10.1108/jerer-04-2020-0025.

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Purpose The paper aims to investigate the performance determinants of European non-listed private equity real estate funds between 2001 and 2014. Design/methodology/approach Using a sample of 363 funds collected from the Inrev database, the analysis evaluated the impact of fees and other intrinsic characteristics of these funds, such as leverage, size and duration, on the funds’ performance, intending to enhance the understanding underlying their relationship. Findings The findings show a negative relationship between the return of the funds and redemption fee, performance fee and management f

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MohammadRezaei, Fakhroddin, and Norman Mohd-Saleh. "Auditor switching and audit fee discounting: the Iranian experience." Asian Review of Accounting 25, no. 3 (2017): 335–60. http://dx.doi.org/10.1108/ara-06-2016-0070.

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Purpose The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit market liberalization in 2001 has resulted in a rapid increase in auditor switching and reduces the relative bargaining power of auditors compared to the clients. It is expected that auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at the minimum (maximum) point during the initial period of engagement. Since the increased bargaining power of

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Hug, Klaus, Rüdiger Mock-Hecker, and Julian Würtenberger. "Transport Demand Management by Electronic Fee Collection in a Zone-Based Pricing Scheme: The Stuttgart MobilPASS Field Trial." Transportation Research Record: Journal of the Transportation Research Board 1576, no. 1 (1997): 67–76. http://dx.doi.org/10.3141/1576-09.

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All attempts to reduce traffic and to change the modal split in favor of public transportation have failed to slow the increase of private transportation in urban areas in recent years. Therefore, urban traffic has become a major problem in many countries. One promising approach to the control of traffic demand in an efficient way is to introduce variable demand-based pricing schemes in urban areas. However, there have been few systematic field trials on the effect of road user charges on travel behavior. The MobilPASS field trial in Stuttgart, Germany, has now investigated the effect of varia

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Fenny, Fenny, Rasinta Ria Ginting, and Enda Noviyanti Simorangkir. "The The Influence of Management Change, Audit Opinion, and Audit Fee on Auditor Switching with Financial Distress as a Moderating Variable in Property and Real Estate Companies Listed on the Indonesia Stock Exchange." International Journal of Social Science Research and Review 5, no. 9 (2022): 47–61. http://dx.doi.org/10.47814/ijssrr.v5i9.426.

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Every company, especially those that are growing, needs a lot of support from investors. Investors will think of injecting funds when the company has high profits and low bankruptcy risk. Therefore, large companies choose to use KAP services when auditing financial statements. Auditor Switching is the change of auditors by the company or the auditors themselves, and the purpose is to maintain auditor independence. This study was conducted to determine the influence of Management Change, Audit Opinion, and Audit Fee on Auditor Switching with Financial Distress as a moderating variable in proper

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Alshouha, Laith Fouad, Wan Nur Syahida Wan Ismail, Mohd Zulkifli Mokhtar, Nik Mohd Norfadzilah Nik Mohd Rashid, and Ahmad A. Al-Naimi. "THE IMPACT OF OWNERSHIP STRUCTURE AND DEBT ON AUDIT QUALITY IN NON-FINANCIAL COMPANIES LISTED ON ASE." Journal of Southwest Jiaotong University 57, no. 6 (2022): 672–84. http://dx.doi.org/10.35741/issn.0258-2724.57.6.60.

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Financial information issued by companies is vital to investors and capital providers for their investment decisions, while factors that impact audit quality should be ascertained. In Jordan, the effect of ownership structure and debt on audit quality has not been adequately studied. The current study purposes to examine the effect of ownership structure and debt on audit quality for non-financial companies listed on the Amman Stock Exchange. The ownership structure and debt represent the independent variables in this study, while audit quality is the dependent variable. Managerial ownership (

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Bardin, A. P., A. V. Novitsky, and Yu Yu Shumilov. "Distribution of Fee between Blockchain Nodes and the Rule of their Motivation." Herald of the Bauman Moscow State Technical University. Series Instrument Engineering, no. 2 (139) (June 2022): 4–17. http://dx.doi.org/10.18698/0236-3933-2022-2-4-17.

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The article сconsiders the proposed approach for assessing the possibility of equitable receipt of fees by blockchain nodes for closing blocks. The theory of random processes is applied to describe transaction flows and block closings. The distribution of fees received by the nodes for closing a block is analyzed. The fees are the values of a normally distributed random variable and they differ slightly in value. The concept of a master node and an empty block is specified. An estimate of the probability of fee receiving by blockchain nodes for closing a block which are close to the average va

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Tita Rosita, Mohamad Nasoha, and Suci Madiarti Isman. "ANALISIS UNIT COST MAHASISWA DALAM PERENCANAAN PEMBIAYAAN PENDIDIKAN PADA PROGRAM PASCASARJANA (PPS) DI UNIVERSITAS TERBUKA." Jurnal Pendidikan 15, no. 1 (2014): 42–53. http://dx.doi.org/10.33830/jp.v15i1.377.2014.

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Research on Unit Cost Analysis of Students in Planning Graduate Program In Education Financing (PEF) at the Open University aims to determine the costs of students who take the program PPs-UT, in order to obtain this financing real terms by analyzing three aspects of the unit cost, which is fixed costs (fixed costs), variable cost (variable cost), and opportunity costs are the responsibility of the student. For the long term, the expected results of this study can serve as guidelines and financial planning education for prospective students who wish to continue their education in Distance Educ

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Hadwiger, Moritz, Hans-Helmut König, and André Hajek. "Determinants of Frequent Attendance of Outpatient Physicians: A Longitudinal Analysis Using the German Socio-Economic Panel (GSOEP)." International Journal of Environmental Research and Public Health 16, no. 9 (2019): 1553. http://dx.doi.org/10.3390/ijerph16091553.

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There is a lack of population-based longitudinal studies which investigates the factors leading to frequent attendance of outpatient physicians. Thus, the purpose of this study was to analyze the determinants of frequent attendance using a longitudinal approach. The used dataset comprises seven waves (2002 to 2014; n = 28,574 observations; ranging from 17 to 102 years) from the nationally representative German Socio-Economic Panel (GSOEP). The number of outpatient physician visits in the last three months was used to construct the dependent variable “frequent attendance”. Different cut-offs we

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Pamungkas, Whilis Aziz Panji, and Evi Gantyowati. "The Affecting Factors of Audit Quality with Earnings Surprise Benchmark Approach as a Measure of Audit Quality." European Journal of Business and Management Research 6, no. 4 (2021): 230–36. http://dx.doi.org/10.24018/ejbmr.2021.6.4.983.

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This research examines whether abnormal audit fee, client importance, public accounting firm industry (PAF) specialization, public accounting firm (PAF) reputation, audit delay may affect the audit quality of manufacturing companies. This research used a quantitative method as a basis for assessing audit quality using the earnings surprise benchmark method, which emphasizes the profits generated by the company. This research used 350 data panel samples from manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) throughout 2013-2019. Sampling using non-probability w

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Alimudin, Arasy, Agus Sukoco, Ani Wulandari, Elok Damayanti, and Siti Yunqanzun. "The effect of Promotion, Driver Service Quality, Price Discounts and Postage Discounts on Purchasing Decisions of SME’s Gempolklutuk Village." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 6 (2022): 1025–35. http://dx.doi.org/10.29138/ijebd.v5i6.2071.

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Purpose: This study aims to determine the effect of promotions, service quality drivers, price discounts and shipping costs discounts on purchasing decisions using the service SME’s Gempolklutuk Village to students in Surabaya. Design/methodology/approach: This study used quantitative research, testing the hypothesis. The number of samples in this study were 100 respondents, namely consumers who had purchased using the services of UKM Gempolklutuk Village. The data source used is primary data obtained from questionnaires. This study uses multiple linear regression analysis. Finding

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Solihin, Atang, and Desy Purwasih. "Does The Size of a Public Accounting Firm Effects the Relationship Between Financial Distress, Fee Audit, Audit Delay and Auditor Switching?" EAJ (Economic and Accounting Journal) 6, no. 2 (2023): 98–110. http://dx.doi.org/10.32493/eaj.v6i2.y2023.p98-110.

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This study aims to analyze and provide empirical evidence of the effect of financial distress, audit fees, and audit delay on auditor switching with KAP size as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique in this study was purposive sampling. The data analysis technique used is logistic regression using E-Views version 12 software. Based on the analysis results, it is known that fin

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Schroeder, Mary C., Cole G. Chapman, Elizabeth A. Chrischilles, et al. "Generating Practice-Based Evidence in the Use of Guideline-Recommended Combination Therapy for Secondary Prevention of Acute Myocardial Infarction." Pharmacy 10, no. 6 (2022): 147. http://dx.doi.org/10.3390/pharmacy10060147.

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Background: Clinical guidelines recommend beta-blockers, angiotensin-converting enzyme inhibitors/angiotensin-receptor blockers, and statins for the secondary prevention of acute myocardial infarction (AMI). It is not clear whether variation in real-world practice reflects poor quality-of-care or a balance of outcome tradeoffs across patients. Methods: The study cohort included Medicare fee-for-service beneficiaries hospitalized 2007–2008 for AMI. Treatment within 30-days post-discharge was grouped into one of eight possible combinations for the three drug classes. Outcomes included one-year o

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Stefanny, Natasya, Filda Rahmiati, and Mastura Roni. "The role of brand image and brand trust in mediating the influence of e-WOM on purchase decision (case of video-on-demand Netflix)." IDEAS: Journal of Management & Technology 2, no. 1 (2022): 12. http://dx.doi.org/10.33021/ideas.v2i1.3696.

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<p>It is now evident that technology is progressing at a rapid rate around the globe. Due to the significance of technology, our lives have become entirely digital. Streaming has gained popularity owing to its accessibility, as opposed to viewing television or movies on a huge screen. This presents an opportunity for SVoD services to compete, beginning with practical issues such as the amount of money that must be spent and shifting lifestyle habits. Subscription Video on Demand, or SVoD, is a service that allows anyone to view as many television programs as they choose for a monthly fee

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Ashraf, Sumaira, Elisabete G. S. Félix, and Zélia Serrasqueiro. "Do Traditional Financial Distress Prediction Models Predict the Early Warning Signs of Financial Distress?" Journal of Risk and Financial Management 12, no. 2 (2019): 55. http://dx.doi.org/10.3390/jrfm12020055.

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Purpose: This study aims to compare the prediction accuracy of traditional distress prediction models for the firms which are at an early and advanced stage of distress in an emerging market, Pakistan, during 2001–2015. Design/methodology/approach: The methodology involves constructing model scores for financially distressed and stable firms and then comparing the prediction accuracy of the models with the original position. In addition to the testing for the whole sample period, comparison of the accuracy of the distress prediction models before, during, and after the financial crisis was als

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Muliadi, Selamat. "BRILink: Impact on Economic Welfare During the Covid-19 Pandemic in Praya Barat." Innovation Business Management and Accounting Journal 1, no. 2 (2022): 56–61. http://dx.doi.org/10.56070/ibmaj.v1i2.16.

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BRI provides financial services through BRILink agent at remote villages. BRILink agent give service not only provides operational efficiency benefits, but also provides convenience for BRI’s customers and non customers. Phenomena that often occur in BRI Bank customers against Brilink Agents, both directly and indirectly, such as the quality of service provided to customers that are not up to standard so that it can lead to the customer's decision to return to transactions at Brilink Agents and the impact of these problems will decrease the number of transactions and decreased fee-based income

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Muliadi, Selamat. "BRILink: Impact on Economic Welfare During the Covid-19 Pandemic in Praya Barat." Innovation Business Management and Accounting Journal 1, no. 2 (2022): 53–58. http://dx.doi.org/10.56070/ibmaj.v1i2.9.

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BRI provides financial services through BRILink agent at remote villages. BRILink agent give service not only provides operational efficiency benefits, but also provides convenience for BRI’s customers and non customers. Phenomena that often occur in BRI Bank customers against Brilink Agents, both directly and indirectly, such as the quality of service provided to customers that are not up to standard so that it can lead to the customer's decision to return to transactions at Brilink Agents and the impact of these problems will decrease the number of transactions and decreased fee-based income

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Naito, Hidemune. "The Japanese Health-Care System and Reimbursement for Dialysis." Peritoneal Dialysis International: Journal of the International Society for Peritoneal Dialysis 26, no. 2 (2006): 155–61. http://dx.doi.org/10.1177/089686080602600206.

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Like most countries, Japan is facing constraints on expansion of health system financial resources. There are almost 250000 Japanese patients with end-stage renal disease and almost all are managed by chronic dialysis. Hospital hemodialysis is the modality used by 96% of these patients. The Japanese health-care system has tended to support resource-intensive treatments because the fee-for-service remuneration system has rewarded their utilization. This has benefited hemodialysis at the expense of peritoneal dialysis. However, this may now be changing. Case management and global budget-related

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Hariani, Beti, Arie Wahyudi, and Hamyatri Rawalilah. "Analisis Kepuasan Pasien Terhadap Pelayanan Kesehatan di RSUD Lahat Tahun 2021." Jurnal Kesehatan Saelmakers PERDANA 5, no. 2 (2022): 447–367. http://dx.doi.org/10.32524/jksp.v5i2.702.

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Satisfaction is the response or level of feeling of the patient obtained after the patient receives a health service product by comparing the perceived performance or result with the patient's needs and expectations. This study aims to analyze patient satisfaction with health services at Lahat Hospital in 2021. This study was a quantitative study with a cross sectional approach. The sampling technique used stratified random sampling obtained a sample of 97 respondents. Data was collected using a questionnaire, then the data was analyzed using the chi square test with a significance level of p

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Chiu, Tiffany, Feiqi Huang, Yue Liu, and Miklos A. Vasarhelyi. "The impact of non-timely 10-Q filings and audit firm size on audit fees." Managerial Auditing Journal 33, no. 5 (2018): 503–16. http://dx.doi.org/10.1108/maj-10-2017-1673.

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Purpose Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the influence of non-timely 10-Q filings on audit fees and the impact of audit firm size on this association. Design/methodology/approach The cross-sectional audit fee regression model used in this study is similar to that used in prior audit fee research (Simunic, 1980; Francis et al., 2005; Hay et al., 2006; Wang e

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Carswell, Andrew. "An analysis of operating expense control within US multifamily properties." Property Management 35, no. 1 (2017): 48–66. http://dx.doi.org/10.1108/pm-10-2015-0053.

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Purpose The purpose of this paper is to determine the effect that ownership and management structures have on ability to control operating expenses. For individual investors, intensity of management experience is also explored as a possible explanatory variable for operating expenses. For property management services that are contracted out, the level of the fee is investigated as a possible cause for movements in operating expenses as well. Finally, operating expenses are used as a possible explanatory variable for a property’s lease-up performance during the year. Design/methodology/approach

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Figueredo, Aurelio José, Audrey J. Brooks, H. Stephen Leff, and Lee Sechrest. "A Meta-Analytic Approach to Growth Curve Analysis." Psychological Reports 87, no. 2 (2000): 441–65. http://dx.doi.org/10.2466/pr0.2000.87.2.441.

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A meta-analytic approach to growth curve analysis is described and illustrated by applying it to the evaluation of the Arizona Pilot Project, an experimental project for financing the treatment of the severely mentally ill. In this approach to longitudinal data analysis, each individual subject for which repeated measures are obtained is initially treated as a separate case study for analysis. This approach has at least two distinct advantages. First, it does not assume a balanced design (equal numbers of repeated observations) across all subjects; to accommodate a variable number of observati

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Wulansari, Rina Damayanti, Georgius Hartono, and Rukmadi Warsito. "HUBUNGAN ANTARA FAKTOR INTERNAL DAN EKSTERNAL KELUARGA BURUH MIGRAN DENGAN KESEDIAAN UNTUK BERINVESTASI." Agric 26, no. 1 (2016): 20. http://dx.doi.org/10.24246/agric.2014.v26.i1.p20-28.

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<p>The purposes of this study are to determine: 1) the relationship between internal as well as external factors of Indonesian migrant workers’ family and their willingness to invest, 2) the types of investment made and the obstacles encountered, and 3) the amount of remittances received. The research was conducted in Pabelan and Tuntang Districts Semarang Regency by using explanatory research with quantitative and qualitative analyses approach. Data obtained from 80 respondents in earlier study entitled “Indonesian Labour Force: Roles and Impacht ono Rural Economy Central Jawa Province

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Sibuea, Kezia, and Rizka Indri Arfianti. "PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE." Jurnal Akuntansi 10, no. 2 (2021): 126–40. http://dx.doi.org/10.46806/ja.v10i2.804.

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Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assump

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Ismawati. "FAKTOR-FAKTOR YANG MEMPENGARUHI REMAJA PUTRI DALAM PERIKSA PAYUDARA SENDIRI PADA SISWI SMP NEGERI 2 MARE." Jurnal Suara Kesehatan 8, no. 1 (2022): 26–33. http://dx.doi.org/10.56836/journaliskb.v8i1.52.

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Abstract.Breast Self-Examination (BSE) is the easiest, simplest, and cheapest breast examination because it does not require a fee. In the implementation of BSE, all you need to do is feel and examine the breast to make sure there are no lumps or any abnormalities. To find out the factors that influence young women to do breast self-examination. This type of research is quantitative research with an analytical descriptive approach. Quantitative research is a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. The anal

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Odtojan, Medielyn M., Sheila Mae B. Ancla, Eva A. Rellon, Joryne Mae P. Aying, Glynis Irene S. Buot, and Marialie M. Enecio. "Willingness to Pay for Recreational Benefits using Contingent Valuation: A Case Study of Lake Bababu." Journal of Social Responsibility,Tourism and Hospitality, no. 24 (June 13, 2022): 9–18. http://dx.doi.org/10.55529/jsrth.24.9.18.

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Dinagat Islands aimed to become the ecotourism center of the Caraga Region, in which Lake Bababu is one of its outstanding sites. Promotion of its ecotourism with much consideration on its sustainable ecological conservation. Hence, this study focused on the economic valuation of Lake Bababu through a Contingent Valuation Method by determining the respondents’ Willingness To Pay (WTP) for the protection and conservation of the area. A dichotomous iterative approach was applied to get the maximum willingness to pay of the tourists. A total of 357 tourists were interviewed based on the 4,884 tot

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Zhou, Chi, Geni Xu, and Zhibing Liu. "Incentive contract design for internet referral services: cost per click vs cost per sale." Kybernetes 49, no. 2 (2019): 601–26. http://dx.doi.org/10.1108/k-07-2018-0371.

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Purpose Internet referral services are a common form of online marketing operating activities. To incentivize infomediaries and improve referral performance, brand retailers typically apply the cost-per-click (CPC) or the cost-per-sale (CPS) payments. The purpose of this paper is to investigate the effect of referral services on the optimal contract with CPC or CPS payments. Design/methodology/approach This paper studies a mechanism design problem for internet referral services. To maximize the expected utility of the brand retailer, an uncertain contract model is established in which the bran

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Raval, Jay, Pronaya Bhattacharya, Nilesh Kumar Jadav, et al. "RaKShA: A Trusted Explainable LSTM Model to Classify Fraud Patterns on Credit Card Transactions." Mathematics 11, no. 8 (2023): 1901. http://dx.doi.org/10.3390/math11081901.

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Credit card (CC) fraud has been a persistent problem and has affected financial organizations. Traditional machine learning (ML) algorithms are ineffective owing to the increased attack space, and techniques such as long short-term memory (LSTM) have shown promising results in detecting CC fraud patterns. However, owing to the black box nature of the LSTM model, the decision-making process could be improved. Thus, in this paper, we propose a scheme, RaKShA, which presents explainable artificial intelligence (XAI) to help understand and interpret the behavior of black box models. XAI is formall

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Nugymanova, G., M. Nurgaliyeva, Zh Zhanbirov, V. Naumov, and I. Taran. "Choosing a servicing company’s strategy while interacting with freight owners at the road transport market." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 1 (2021): 204–10. http://dx.doi.org/10.33271/nvngu/2021-1/204.

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Purpose. To develop the methodology for choosing the strategies of freight forwarding companies in the situation of interaction with freight owners as customers of forwarding services. Methodology. The game-theoretical approach is used to formalize the conflict situation between a freight forwarding company and a cargo owner. A set of services proposed by forwarders is used as the base in order to represent possible strategies of a forwarder as the vector of probabilities that the respective services are provided for a client. The strategies of the cargo owner are represented as a binary varia

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KalaBarathi S and Mohana S. "A study to assess the effectiveness of Acharya Technique on low back pain among women." International Journal of Research in Pharmaceutical Sciences 11, no. 3 (2020): 3005–8. http://dx.doi.org/10.26452/ijrps.v11i3.2395.

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Back pain is the most widely recognised medical consultation in all the nations. It meddles with an individual’s satisfaction and general working. Back pain is a too fundamental issue that can extend from a dull, consistent pain to an unexpected, sharp pain that can leave individuals crippled. It can come on abruptly from a mishap, a fall, or lifting something extraordinary or it can grow gradually, maybe as the consequence of age-related changes to the Spine. Those instincts and behavioural patterns are now codified into Acharya technique for back pain and Spinal & Nervous rejuvenation. T

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Verstovsek, Srdan, Valerio De Stefano, Florian H. Heidel, et al. "Interactions of Key Hematological Parameters with Red Cell Distribution Width (RDW) Are Associated with Incidence of Thromboembolic Events (TEs) in Polycythemia Vera (PV) Patients: A Machine Learning Study (PV-AIM)." Blood 136, Supplement 1 (2020): 45–46. http://dx.doi.org/10.1182/blood-2020-137358.

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Aims: We previously reported results of the first machine learning study to identify the novel biomarkers associated with crude incidence of TEs in PV patients (pts) treated with hydroxyurea (HU) (Verstovsek et al, Blood 2019). In the current study, we have expanded the database to perform an in-depth machine learning analysis of biomarkers predicting the annual standardized incidence rate (IR) of TEs in PV pts treated with HU. In addition, we examined the IR of TEs in HU-treated pts and pts treated first with HU, then switched to ruxolitinib (HU-RUX). Methods: The study is part of PV-AIM (pol

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Heard, J. W., P. T. Doyle, S. A. Francis, M. v. H. Staines, and W. J. Wales. "Calculating dry matter consumption of dairy herds in Australia: the need to fully account for energy requirements and issues with estimating energy supply." Animal Production Science 51, no. 7 (2011): 605. http://dx.doi.org/10.1071/an10079.

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Feed costs are the major component of the variable costs and a significant component of the total costs of milk production on Australian dairy farms. To improve farm productivity, farmers need to understand how much feed is being consumed and the nutritive characteristics of the diet. This paper reviews an existing simple approach, the ‘Target 10’ approach, which is commonly used by the dairy industry in Victoria to estimate annual forage consumption. An alternative approach – the ‘Feeding Systems’ approach – is then introduced. The ‘Feeding Systems’ approach is compared with estimated forage

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Savola, Paula, Timi Martelius, Matti Kankainen, et al. "Somatic Mutations in T Cells As Possible Regulators of Immunodeficiency." Blood 132, Supplement 1 (2018): 515. http://dx.doi.org/10.1182/blood-2018-99-110757.

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Abstract The pathogenesis of common variable immunodeficiency (CVID) and many other immunodeficiencies is elusive, and no cure for these diseases exists. The characteristic features of CVID are immunoglobulin deficiency and recurrent infections, but autoimmunity co-manifests in 30% and lymphoproliferation in 50% of CVID cases. The failure to produce sufficient quantities of immunoglobulins is attributed to B cells, but as T cells are critical players in adaptive immune response and autoimmune disease, they have also suggested to play a role in CVID. As monogenic germline mutations account only

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