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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 efficient. The control variable that has a positively significant effect on intermediation ratio is size; meanwhile, inefficiency and non–loan-earning asset are negatively affecting the intermediation ratio. The control variable that show a positively significant effect on the proportion of fee income-to-total operating income is size; meanwhile, the credit risk variable has no significant effect on the proportion of fee income-to-total operating income. Size and credit risk are the control variables that have a negative relation to efficiency. Originality/value This study has significantly contributed to Indonesian Islamic banking based on which the Islamic banking manager should recognize that the intermediation level, fee-based service activity and efficiency are crucially important in establishing competition and maintaining sustainable Islamic banking.
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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 that minimize the expected utility of the insurer. To compute this indifference fee rate, we link the utility maximization in the worst case for the insurer to a sequence of maximization and minimization problems that can be computed recursively. This allows to provide an optimal investment strategy for the insurer when the insured follows the worst withdrawal strategy and to compute the indifference fee. We finally explain how to approximate these quantities via the previous results and give numerical illustrations of parameter sensitivity.
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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 variable X1 (motor vehicle tax) obtained a significance value of 0.002, less than 0.05. it can be concluded that the variable X1 (Motor Vehicle Tax) has a positive and significant effect on Y (Local Original Income). Likewise, the X2 variable (Motor Vehicle Transfer Fee) obtains a significance value or Prob of 0.000 less than <0.05 (5%), the X2 variable (Motor Vehicle Transfer Fee) has a positive and significant effect on Y (Regional Original Income) ). Based on the results of the F test, it shows that the effect of X1 and X2 simultaneously on Y is 0.000, less than <0.05 and the calculated F value of 330,749 is greater than F table 5.75. this means that there is an effect of X1 and X2 simultaneously (simultaneously) on Y (Regional Own Revenue. The test results terminate in the R-squared value of 0.994 (99.4%) which means that the variables X1 (Motor Vehicle Tax) and X2 (motorized vehicle transfer fee) affect the Y variable (local original income) by 99.4%, the remaining 1.6% is influenced by other variables not included in the model.The conclusion is that the realization of motorized vehicle taxes and transfer of title fees has a significant effect on regional original income in Bangka Regency.
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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 market. Also, after audit engagement contract, the amount of audit fee is almost fixed. Thus, it cannot reflect variable auditors decision whether inputting additional efforts or not during audit service. Intuitively, audit hours are more accurate measure of audit efforts as long as it indicates how much hours auditors work. For the above reasons, we use unique dataset of audit hours in Korea. We find that analyst coverage is positively associated with audit hour. This means auditors make more efforts on their audit service in case of greater analyst following, and they crucially consider reputational damage from audit failure when they provide audit services to their clients with great analyst following. Next, we still observe positive relation in both pre and post global financial crisis periods. Lastly, we find that BIG4 auditors are more concerned about reputational loss than Non-Big4 in case of greater analyst following.
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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 accumulation phase. This study examined the pricing of a composite variable annuity incorporating both the GMIB and GMDB options (a Guaranteed Minimum Income–Death Benefit, notated GMIDB). We used a non-arbitrage valuation method, decomposed the GMIDB value into two parts, and derived an analytical pricing formula based on a constant fee structure. The formula can be used to determine the fair fee to be charged. We conducted comprehensive sensitivity analyses on critical parameters to determine what drives the value of a GMIDB option. Our approach offers a simple and deterministic way to price a VA embedded with the GMIDB option. Our numerical findings suggested that the annuity conversion rate, age of the policyholder, and volatility of risky investments are significant in the valuation of a GMIDB option.
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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 the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.
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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 results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality
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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 Partially variable of competence, independence, and fee audit affect positively through audit quality.
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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 Multinomial Probit Regression (MPR) analysis in X-raying the data. Empirical evidence shows that there is a significant positive relationship between firm size and choice of external auditor’s selection for the big four audit firms of KPMG and Deloitte. The study also provides a revelation that the relationship between the variable of firm size is negative and statistically significant with audit firm of Price Water House Coopers (PWC). The research work carefully recommends that global brand companies in Nigeria with interest to hire audit services of Deloitte and KPMG must ensure that its total asset is significantly large. But suffice to state here that this may not apply to the audit firm of Price Water House Copper Corporation where the variable of audit fee is a significant determinant in the quest for employing it audit services.
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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 Multinomial Probit Regression (MPR) analysis in X-raying the data. Empirical evidence shows that there is a significant positive relationship between firm size and choice of external auditor’s selection for the big four audit firms of KPMG and Deloitte. The study also provides a revelation that the relationship between the variable of firm size is negative and statistically significant with audit firm of Price Water House Coopers (PWC). The research work carefully recommends that global brand companies in Nigeria with interest to hire audit services of Deloitte and KPMG must ensure that its total asset is significantly large. But suffice to state here that this may not apply to the audit firm of Price Water House Copper Corporation where the variable of audit fee is a significant determinant in the quest for employing it audit services.
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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 Syariah (Persero) Tbk as well as data published by Bank Indonesia. The data test techniques in this study used normality test, multicolinearity test, heterocysticity test, autocorrelation test, multiple linear analysis and determination coefficient. The results of this study stated that partially inflation and BI 7-day reserve repo rate have no significant effect on profitability of BNI Syariah (Persero) Tbk. While the variables of third party funds and fee based income partially have a positive significant effect on profitability of BNI Syariah (Persero) Tbk for the period 2015 until 2020
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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. The results show that auditor independence has a significant positive effect on audit quality, auditor competence has a significant positive effect on audit quality, audit fees strengthen the effect of auditor independence on audit quality and audit fees strengthen the effect of auditor competence on audit quality. Sampling is only at the Public Accounting Firm in Surabaya.
 Keywords: Independence, competence, audit quality, audit fees
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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 effect on the variable of local revenue in South Sumatra Province.
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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 patient’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 respondents who were selected sequentially. Data collection was carried out in June 2019 through interviews. Patients' perceptions of service quality were measured according to the six domains of health service quality established by the Institute of Medicine (IOM) which include effectiveness, efficiency, timeliness, patient-centered approach, safety and equity. Bivariate analysis was conducted with Mann Whitney test and multivariate analysis with Ancova.Results: Patients' perceptions of the quality of services in the JKN and fee for service payment methods were found to be quite good with an average of 3.08 and 3.17 of the maximum value of 4.0. Bivariate analysis showed a significant difference with a mean rank of 54.28 for JKN and 79.16 for fee for service (p<0.01). Patients' perceptions of service quality also differed significantly based on the dimensions of efficiency (p=0.001), effectiveness (p=0.005), timeliness (p=0.007) and patient-centered approach (p=0.032). Multivariate analysis showed that the variable that was significantly related to patient perceptions of service quality was the payment methods (p<0.001).Conclusion: Patients with a fee for service payment methods have a better perception of service quality than patients who use JKN. Advocacy to policy makers and service providers should be conducted in order to ensure the equal quality of service for all patients.
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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 variable was included in the meta-analysis regression analysis, so it was reduced even though it had not been significantly reduced.Theoretical contribution/Originality: The semiotics of the relationship between audit fees and audit quality exist.Practitioner/Policy implication: This study contributes to paying attention to critical factors in improving audit quality.Research limitation/Implication: This study's limitations are that it could not reach the 95% data confidence coefficient level since the data used were still not much, and the size variable could not reduce data heterogeneity to the maximum.
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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 article deals with issues related to the problems of accounting and presentation in financial statements information relating to insurance contracts. Further, many insurers’ financial statements lack regular updates of the value of insurance obligations to reflect the effect of changes in the economic environment, such as changes in interest rates and risks. The author of the research has investigated the specific features of the modified approaches, critically analyzed the requirements, strengths and weaknesses of the variable-fee and premium allocating approaches, measured the impact of new rules at the transparency of financial statements.
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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 article deals with issues related to the problems of accounting and presentation in financial statements information relating to insurance contracts. Further, many insurers’ financial statements lack regular updates of the value of insurance obligations to reflect the effect of changes in the economic environment, such as changes in interest rates and risks. The author of the research has investigated the specific features of the modified approaches, critically analyzed the requirements, strengths and weaknesses of the variable-fee and premium allocating approaches, measured the impact of new rules at the transparency of financial statements.
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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 fee. Conversely, marketing fees have a positive effect on performance. When analyzing the investment style, the results reveal inhomogeneous behaviors of leverage on funds’ performance. This variable has a positive impact on the return in core funds, while there is a negative relationship in value-added investments. Finally, the emphasis on the global financial crisis shows that the effects of the independent variables on the performance do not significantly change in different economic cycles. Practical implications The practical implication of the research is to understand whether an investor can direct its resources in a fund, leveraging on certain intrinsic characteristics that can be observed a priori. Originality/value Even if there is a considerable body of literature on determinants of performance in European non-listed real estate funds, little research has analyzed the role of fees in driving their results. Besides, this paper takes advantage of observations from different investment styles to emphasize the impact of higher or lower risk profiles and from the full economic cycle to understand the effects of the crisis period.
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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 a client in initial year seems to be different in the case of different type of auditor switching (from a state auditor to a private and from a private auditor to another), the magnitude of fee discounting is expected to be different. Design/methodology/approach The objective is tested using a sample of 1,022 firm-year observations between 2001 and 2010. This study applies the multivariate regression model using the first difference specification of audit fee as a dependent variable. Findings Multivariate analysis reveals that auditor switching results in 14 percent of fee discounting. In addition, the results show that 18 and 13 percent of fees discounting during the initial year of engagement arise from cases of auditor switching involving a change from state auditors to private auditors, and a change from one private auditor to another, respectively. The findings support bargaining power view explanation in relation to audit fees discounting in initial year engagement. Originality/value This study is the first to examine the impact of auditor switching (and analyzed different types of auditor switching) on audit fee discounting using the bargaining power view.
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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 variable road pricing charges on road users’ behavior at a level of detail that is unique. Special attention was paid to the interaction between the charging schemes and reductions in the number of trips, changes of mode of transport, route changes, and time shifts. The empirical results presented indicate that time- and route-dependent road charges have the desired results.
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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 property and real estate companies listed on the Indonesia Stock Exchange from 2019-2021. The sample was taken using purposive sampling, where the population was 62 companies, and after deducting the research criteria, the research sample consisted of 32 companies, so that in 3 years there were 96 companies. Statistical test using Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of the study simultaneously show that Management Change, Audit Opinion and Audit Fee affect Auditor Switching. Partially, the Path coefficient shows that the Management Change and Audit Opinion has a positive and significant influence on Auditor Switching. Audit Fee has a negative and significant influence on Auditor Switching. While Financial Distress is not able to moderate the influence of Management Change and Audit Opinion on Auditor Switching, Financial Distress can moderate the influence of Audit Fees on Auditor Switching.
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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 (MANOW), family ownership (FAMOW) and foreign ownership (FOROW) were used as proxies for the ownership structure, debt (DEBT) was represented by debt to equity, while audit quality (AQ) was represented by a log audit fee. Panel data approach with annual reports of 88 ASE listed industrial and services companies were employed, covering the 2009-2019 period. fixed effect and 2SLS methods were employed to examine the study hypotheses. The results of the study indicate the importance of the study variables in influencing the audit quality, ownership structure (MANOW, FAMOW, FOROW) positively affects the audit quality, and increased debt positively affects the audit quality.
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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 value is proposed based on the law of large numbers. The variant of the operation of the blockchain network, in which some of the nodes are disconnected from the network, is considered. In this case, the distribution of fees between the nodes is changed, but the equality of the nodes can still be preserved if the proposed additional conditions are met. A rule is formulated for motivating nodes to maintain their constant connection to the network by transferring fees intended for nodes that did not respond to the request to become a master node and summing them with the fee for the first node that responded to the request. Special penalty functions regulating the amount of the fee are applied, which makes it possible to maintain the equality of nodes in this case as well. The more general case allowing temporary shutdown of a part of the nodes of the blockchain network is considered. The analysis of the situation when the nodes are forced to shut down for technical reasons is performed
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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 Education Program in accordance with the Open University Pascasarana UPBJJ-UT character of each area. The research was conducted at UT PPS program, with sample PPs UT students in semester IV. Sampling for this study using proportional random sampling. The method used in this research is descriptive method with qualitative approach. The results showed that the fixed costs (fixed cost) has the same magnitude value for each item to be paid, except for the new student registration fee, examination fee hearing, as well as the cost Thesis Guidance Residential (BTR). For the variable costs, the amount depending on the location of the students are, especially related to tutotial face to face and dependents live. For the opportunity cost (opportunity cost), students feel not lose the opportunity to work during the lecture at UT PPs, because the online college system as well as face to face tutorials (TTM) which was held on Saturday and Sunday do not interfere with their work schedule. Meanwhile, to plan their future education, student education financing plan by setting aside income.
 Penelitian mengenai Analisis Unit Cost Mahasiswa Dalam Perencanaan Pembiayaan Pendidikan Pada Program Pascasarjana (PPs) di Universitas Terbuka ini bertujuan untuk mengetahui biaya yang harus dikeluarkan mahasiswa yang mengikuti program PPs-UT, agar didapatkan satuan riil pembiayaan ini dengan menganalisis 3 aspek unit cost, yakni fixed cost (biaya tetap), variable cost (biaya variabel), dan opportunity cost yang menjadi tanggung jawab mahasiswa. Untuk jangka panjangnya, diharapkan hasil penelitian ini dapat dijadikan sebagai pedoman dan perencanaan pembiayaan pendidikan bagi calon mahasiswa yang ingin melanjutkan pendidikan pada Pendidikan Jarak Jauh Program Pascasarana Universitas Terbuka sesuai dengan karakter UPBJJ-UT masing-masing wilayah. Penelitian ini dilaksanakan pada program PPs UT, dengan sampel mahasiswa PPs UT pada semester IV. Pengambilan sampel untuk penelitian ini menggunakan proporsional random sampling. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa biaya tetap (fixed cost) memiliki besaran nilai yang sama untuk setiap item yang harus dibayarkan, kecuali untuk biaya registrasi mahasiswa baru, biaya ujian sidang, serta biaya Bimbingan Tesis Residensial (BTR). Untuk biaya variabel, besarannya tergantung dari lokasi mahasiswa berasal, terutama terkait dengan tutotial tatap muka dan tanggungan hidup. Untuk biaya kesempatan (opportunity cost), mahasiswa merasa tidak kehilangan kesempatan untuk bekerja selama mengikuti perkuliahan di PPs UT, dikarenakan sistem kuliah online serta tutorial tatap muka (TTM) yang diadakan hari Sabtu dan Minggu tidak mengganggu jadwal pekerjaan mereka. Sementara itu, untuk merencanakan pendidikan mereka ke depan, mahasiswa merencanakan pembiayaan pendidikannya dengan menyisihkan penghasilan.
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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 were used (top 25%; top 10%; top 5%). Variable selection was based on the “behavioral model of health care use” by Andersen. Accordingly, variables were grouped into predisposing, enabling, and need characteristics as well as health behavior, which are possible determinants of frequent attendance. Conditional fixed effects logistic regressions were used. As for predisposing characteristics, regressions showed that getting married and losing one’s job increased the likelihood of frequent attendance. Furthermore, age was negatively associated with the outcome measure. Enabling characteristics were not significantly associated with the outcome measure, except for the onset of the “practice fee”. Decreases in mental and physical health were associated with an increased likelihood of frequent attendance. Findings were robust across different subpopulations. The findings of this study showed that need characteristics are particularly important for the onset of frequent attendance. This might indicate that people begin to use health services frequently when medically indicated.
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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 with purposive sampling technique, and to analyze the data, the researcher used logistic regression because the dependent variable in this research only consisted of two values. This research shows that abnormal audit fees affect negatively significant to audit quality, while client importance and public accounting firm industry specialization affects positively significant to the audit. However, public accounting firm reputation does not have a positive effect on audit quality, and audit delay does not negatively affect significantly on audit quality. This research is the first time to examine abnormal audit fees on audit quality using earning surprise benchmark calculation method. Results from this research are expected to be beneficial for policy determination and audit standard development by related regulations and research development on audit quality.
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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.
 Findings: The results of the study stated that Promotion, Driver Service Quality, Price Discounts and Shipping Cost Discounts had a significant influence simultaneously on Purchase Decisions. Promotional variables, Driver Service Quality, Price Discounts and Shipping Cost Discounts have a partially significant effect on Purchase Decisions. The results of the coefficient of determination test concluded that the value of Adjusted R Square Promotion, Driver Service Quality, Price Discounts and Shipping Cost Discounts amounted to 57.3% of the Purchase Decision variable and the remaining 42.7% was influenced by other variables not examined in this study.
 Research limitations/implications: The limitations of this research problem are the influence of promotions, driver service quality, price discounts and shipping fee discounts on purchasing decisions by using online delivery services from the MSME platform in Gempolklutuk Village.
 Paper type: Research paper
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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 financial distress, audit fees, and audit delay simultaneously affect auditor switching. Partially, economic pain and audit delay do not affect auditor switching, while audit fees affect auditor switching. The logistic regression analysis (MRA) results show that KAP size cannot moderate financial distress, audit fees, and audit delay on auditor switching.
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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 overall survival, one-year cardiovascular-event-free survival, and 90-day adverse events. Treatment effects were estimated using an Instrumental Variables (IV) approach with instruments based on measures of local-area practice style. Pre-specified data elements were abstracted from hospital medical records for a stratified, random sample to create “unmeasured confounders” (per claims data) and assess model assumptions. Results: Each drug combination was observed in the final sample (N = 124,695), with 35.7% having all three, and 13.5% having none. Higher rates of guideline-recommended treatment were associated with both better survival and more adverse events. Unmeasured confounders were not associated with instrumental variable values. Conclusions: The results from this study suggest that providers consider both treatment benefits and harms in patients with AMIs. The investigation of estimator assumptions support the validity of the estimates.
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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. E-WOM is the independent variable, purchase decision is the dependent variable, and brand image and brand trust are the mediating factors. This research distributes questionnaires using a quantitative approach, non-probability sampling, and the snowball sampling method, and is processed with SmartPLS 3.3.7. (Partial Least Square-Structural Equation Model). The total number of Indonesian participants in this study is 148. The findings indicates that E-WOM has a major impact on buying choice, brand trust, and brand image. Additionally, brand image and brand trust have a substantial impact on purchasing decisions. Consequently, E-WOM has a substantial impact on purchasing decisions mediated through brand trust and brand image.<em></em></p>
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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 also done. Findings: The results indicate that the three-variable probit model has the highest overall prediction accuracy for our sample, while the Z-score model more accurately predicts insolvency for both types of firms, i.e., those that are at an early stage as well as those that are at an advanced stage of financial distress. Furthermore, the study concludes that the predictive ability of all the traditional financial distress prediction models declines during the period of the financial crisis. Originality/value: An important contribution is the widening of the definition of financially distressed firms to consider the early warning signs related to failure in dividend/bonus declaration, quotation of face value, annual general meeting, and listing fee. Further, the results suggest that there is a need to develop a model by identifying variables which will have a higher impact on the financial distress of firms operating in both developed and developing markets.
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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 for Brilink agents. This study aims to test and analyze the effect of BRILink on economic welfare in Praya Barat Central Lombok Regency during the Covid-19 Pandemic. The research used the quantitative method with case study approach. The method that used multiple linear regression with the numeric variable include Classic Assumption Test. The data source was primary data and collection techniques conducted by interviews and observation. Respondents in this study we 27 agents of the BRILink in Praya Barat. The results showed that the number of agents and the number of transactions has a significant and positive effect on economics welfare in Praya Barat.
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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 for Brilink agents. This study aims to test and analyze the effect of BRILink on economic welfare in Praya Barat Central Lombok Regency during the Covid-19 Pandemic. The research used the quantitative method with case study approach. The method that used multiple linear regression with the numeric variable include Classic Assumption Test. The data source was primary data and collection techniques conducted by interviews and observation. Respondents in this study we 27 agents of the BRILink in Praya Barat. The results showed that the number of agents and the number of transactions has a significant and positive effect on economics welfare in Praya Barat.
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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 approaches are being more widely introduced, as are incentives to reward more efficient treatment options. The relative costs of dialysis modalities are difficult to appreciate, as center-based services, such as hospital hemodialysis, are dependent upon fixed resources, while home-based options, such as peritoneal dialysis, are dependent upon variable resources. The aim of this review is to reconcile various sources of information relevant to end-stage renal disease funding in Japan. The review will suggest that modifying the approach to modality selection could lead to more efficient allocation of future dialysis-related resources and so reduce the strain on Japan's health-care budget.
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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 value <0.05. The data were also analyzed using logistic regression test to determine the dominant variables that affect patient satisfaction. The results of the Community Satisfaction Index (IKM) in the Outpatient Lahat Hospital in 2021 were 77.44 with a service quality of "B" and service performance "Good. The results of bivariate analysis showed that there was a relationship between service requirements and patient satisfaction (p=0.005), service procedures (p=0.000), service completion time (p=0.001). service fee (p=0.005), specification of service type (p=0.006), competence of service implementer (p=0.011), behavior of service provider (p=0.000), handling of complaints, suggestions and inputs, facilities and infrastructure (p=0.000). The results of multivariate analysis with logistic regression test showed that the most dominant variable was facilities and infrastructure (p=0.041) p value <0.05 with the largest OR value of 383.398. It is recommended to hospitals to further improve facilities and infrastructure so that patient satisfaction can increase
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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 et al., 2013). The model includes the following five major characteristics that would influence auditors’ fee decisions: auditee size (LNAT), complexity (REIVAT, FOREIGN, SEG), financial condition (LOSS, ROA, GROWTH, ZSCORE), special events (ICW, RESTATE, INITIAL, GC) and auditor type (BIG4). To examine the effect of non-timely 10-Q filings on audit fees, the variable NT10Q is included in the audit fee model. Findings The results indicate that when both non-timely 10-K and non-timely 10-Q filings are included in the regression model, only non-timely 10-Q filings are significantly associated with higher audit fees, suggesting that the presence of non-timely 10-Q filings signals more serious underlying problem than non-timely 10-K filings in the audit fees decision processes. In addition, we find that audit fees for firms audited by Big 4 auditors are 26.4 per cent higher when those firms file non-timely 10-Q reports, whereas there is no significant association between non-timely 10-Q filings and audit fees for firms audited by non-Big 4 auditors. Practical implications As no attention has been paid to the investigation of the impact of non-timely 10-Q filings on audit fees, with the aim of filling the gap of this specific research area, this study examines the association between non-timely 10-Q filings and audit fees and the influence of audit firm size on this association. Originality/value The contribution of this paper is threefold: first, it is the first study to examine the association between non-timely 10-Q filings and audit fees. The results show that non-timely 10-Q filings are a better and earlier indicator of audit risk than non-timely 10-K filings. Second, the results reveal that the relationship between non-timely 10-Q filings and audit fees is affected by audit firm size. Specifically, Big 4 auditors tend to charge higher audit fees in the presence of non-timely 10-Q filings, reflecting that they are more sensitive to audit risk than smaller audit firms are. Third, an examination of the quarterly effect of non-timely 10-Q filings on audit fees indicates a stronger effect from the first quarter’s non-timely 10-Q filings, compared to the second or third quarter.
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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 The analysis consists of a series of regression models performed on data provided by the 2012 Rental Housing Finance Survey (RHFS) in the USA. The RHFS is a unique data set that covers a wide degree of information on multifamily properties. The RHFS represents 2,260 properties in total, and covers various aspects of the apartment industry, including financing and operational cost measures. Control variables used as independent variables include number of units, year of property acquisition, and age of building. Findings Individual ownership and self-management proved to be statistically significant drivers in driving down log operating expenses. Hours spent by individuals performing property management roles on their own properties had a slightly positive association with operating expenses. For professional managers, the fees devoted solely to the manager or management company had a highly significant and positive effect on other operating costs. Finally, when separating out the individual components of operating expenses, only two variables had significant effects on tenant lease-ups: management expenses (positive) and security expenses (negative). Research limitations/implications The data set is potentially biased toward those properties with less than 100 units, and thus it would be problematic to assume that these findings are generalizable to the population at large. There are also no geographic coding indicators within the RHFS data set, which eliminates the potential to control for various market factors and rural/urban differences. Practical implications The research provides an understanding of some of the basic factors behind increases in operating expenses, which ultimately has implications for performance benchmarks such as net operating income and property market value. Social implications The reasonable controlling of operating expenses ultimately has potentially positive implications for low- to moderate-income populations, who would ultimately experience lower rents as a result. Originality/value This research represents one of the first known uses of the RHFS database.
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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 observations for each subject, individual growth curve parameters are differentially weighted by the number of repeated measures on which they are based. Second, it does not assume homogeneity of treatment effects (equal slopes) across all subjects. Individual differences in growth curve parameters representing potentially unequal developmental rates through time are explicitly modeled. A meta-analytic approach to growth curve analysis may be the optimal analytical strategy for longitudinal studies where either (1) a balanced design is not feasible or (2) an assumption of homogeneity of treatment effects across all individuals is theoretically indefensible. In our evaluation of the Arizona Pilot Project, individual growth curve parameters were obtained for each of the 13 rationally derived subscales of the New York Functional Assessment Survey, over time, by linear regression analysis. The slopes, intercepts, and residuals obtained for each individual were then subjected to meta-analytic causal modeling. Using factor analytic models and then general linear models for the latent constructs, the growth curve parameters of all individuals were systematically related to each other via common factors and predicted based on hypothesized exogenous causal factors. The same two highly correlated common factors were found for all three growth curve parameters analyzed, a general psychological factor and a general functional factor. The factor patterns were found to be nearly identical across the separate analyses of individual intercepts, slopes, and residuals. Direct effects on the unique factors of each subscale of the New York Functional Assessment Survey were tested for each growth curve parameter by including the common factors as hierarchically prior predictors in the structural model for each of the indicator variables, thus statistically controlling for any indirect effect produced on the indicator through the common factors. The exogenous predictors modeled were theoretically specified orthogonal contrasts for Method of Payment (comparing Arizona Pilot Project treatment or “capitation” to traditional or “fee-for-service” care as a control), Treatment Administration Site (comparing various locations within treatment or control groups), Pretreatment Assessment (comparing general functional level at intake as assigned by an Outside Assessment Team), and various interactions among these main effects. The intercepts, representing the initial status of individual subjects on both the two common factors and the 13 unique factors of the subscales of the New York Functional Assessment Survey, were found to vary significantly across many of the various different treatment conditions, treatment administration sites, and pretreatment functional levels. This indicated a severe threat to the validity of the originally intended design of the Arizona Pilot Project as a randomized experiment. When the systematic variations were statistically controlled by including intercepts as hierarchically prior predictors in the structural models for slopes, recasting the experiment as a nonequivalent groups design, the effects of the intercepts on the slopes were found to be both statistically significant and substantial in magnitude. Furthermore, the contrasts for Pretreatment Assessment scores also predicted statistically significant proportions of variance in both the two common factors and the 13 unique factors of the subscales of the New York Functional Assessment Survey for all three growth curve parameters, confirming an influence of the initial status of individual subjects on treatment effect. This empirical example illustrates both the mechanics and the many practical benefits of a meta-analytic approach to growth curve analysis in program evaluation.
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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 (2nd year)” and interviews with re-using 12 sampel of respondent. Spearman rank corelation and paired T-test at the confidence level of 95 percent were used to determine the magnitude of the relationship among assessed variables. </p><p>Results of this study indicate that the internal and external factors of migrant labors’ family were strongly related to their willingness to invest. The types of investment were building a firm and buying land, cars, cattle or house. Saving money and purchasing motorcycle were considered the<br />combination of investment and consumptive goods, and household variable are buying consumer goods for labour’s families migrant. The barriers were faced by families of migrant labours, there was the urgency of daily life needs, house improvements, school fees, labour’s departure-related<br />costs and other debts . The amount of remittances associated with the willingness to invest is different among migrant labors working in varied countries. This is resulted from the different wages<br />standard of each country of destination, labor’s departure fee discount, the working period, and the types of jobs abroad. </p>
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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 assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees.
 Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk.
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 Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120.
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 Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9
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 Nugrahani, N. R., & Sabeni, A. (2013). Faktor-Faktor yang Mempengaruhi Penetapan Fee audit Eksternal Pada Perusahaan Yang Terdaftar Di BEI. Diponegoro Journal of Accounting, Volume 2, Nomor 2, Tahun 2013, ISSN(Online): 2337-3806, 1-11.
 Pambudi, T. L., & Ghozali, I. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, Volume 2, Nomor 1, Tahun 2013, 1-13.
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 Widiastari, P. A., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol. 23, No. 2, Mei 2018, ISSN: 2302-8556, 957-981. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p06
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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 analytical descriptive research describes the use of various data and also finds out the relationship between knowledge and the ability to self-examine breasts (BSE) in young women of SMP Negeri 2 Mare. The relationship between knowledge between BSE from the number of 30 respondents, most of the students were based on the student variable. With knowledge between BSE, the results of the chi square test obtained p-value = 0.02 P < 0.05, which means Ha is accepted and H0 is rejected, so it can be concluded that there is a relationship between knowledge and BSE at SMP Negeri 2 Mare. Based on sources of information about BSE, from a total of 30 respondents, most of the students were based on the female variable. The source of information between BSE was the chi square test results obtained p-value = 0.01 P <0.05, which means Ha is accepted and H0 is rejected so that it can be concluded that there is a relationship between knowledge and BSE at SMP Negeri 2 Mare. Abstrak.Pemeriksaan Payudara Sendiri (SADARI) merupakan pemeriksaan payudara yang paling mudah, sederhana, dan murah karena tidak memerlukan biaya. Dalam pelaksanaan SADARI, Anda hanya perlu meraba dan memeriksa payudara untuk memastikan tidak ada benjolan atau kelainan apapun. Untuk mengetahui faktor-faktor yang mempengaruhi remaja putri untuk melakukan pemeriksaan payudara sendiri. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif analitis. Penelitian kuantitatif adalah suatu proses menemukan pengetahuan yang menggunakan data berupa angka-angka sebagai alat untuk menganalisis informasi tentang apa yang ingin diketahui. Penelitian deskriptif analitik menggambarkan penggunaan berbagai data serta mengetahui hubungan antara pengetahuan dengan kemampuan memeriksakan payudara sendiri (SADARI) pada remaja putri SMP Negeri 2 Mare. Hubungan antara pengetahuan SADARI dari jumlah 30 responden sebagian besar siswa berdasarkan variabel siswa. Dengan pengetahuan antar SADARI, dari hasil uji chi square didapatkan p-value = 0,02 P < 0,05 yang berarti Ha diterima dan H0 ditolak, sehingga dapat disimpulkan bahwa ada hubungan antara pengetahuan dengan SADARI di SMP Negeri 2 Mare. Berdasarkan sumber informasi tentang SADARI, dari total 30 responden, sebagian besar siswa berdasarkan variabel perempuan. Sumber informasi antara SADARI adalah hasil uji chi square diperoleh p-value = 0,01 P < 0,05 yang berarti Ha diterima dan H0 ditolak sehingga dapat disimpulkan bahwa ada hubungan antara pengetahuan dengan SADARI di SMP Negeri 2 Mare.
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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 total visitors in the area in 2018. As a result, 55% expressed willingness to pay the bid amount to support the conservation of cultural and natural values of the lake and to further support the protection of the undisturbed nature of the lake. Through regression analysis, the bid amount was found to have significantly influenced the tourists’ WTP. The income variable of the respondents came out as one of the factors that influenced the tourist’s WTP. The mean WTP was calculated at approximately Php 51.00. Thus, the total recreational benefits of Lake Bababu is amounting to Php 249,084 as what the tourists do want the next generations to enjoy. It is therefore recommended to the management of the area to increase the entrance fee from Php 30 to Php 51 for the conservation, protection, and sustainability of the area.
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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 brand retailer's assessment of the infomediary's referral service capability is characterized as an uncertain variable. Then equivalent models under CPC and CPS payments are presented to obtain the optimal solutions. Findings The results demonstrate that under CPC payments, as the referral service capability increases, the optimal sales volume is increasing, and the optimal transfer payment first shows a declining and then a rising trend. The brand retailer is less likely to raise the optimal transfer payment for the infomediary given a higher CPC revenue-sharing fee percentage, which is counterintuitive. Under CPS payments, the optimal sales volume and transfer payment are also increasing in the referral service capability. In addition, an increase in the click-through rate leads to the infomediary's incremental marginal utility. Originality/value The value of this research is its application of incentive contracts to the internet referral services considering CPC or CPS payments. The results of this research can serve as a guide for retailers and infomediaries in their decision-making around online retailing.
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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 formally used to interpret these black box models; however, we used XAI to extract essential features from the CC fraud dataset, consequently improving the performance of the LSTM model. The XAI was integrated with LSTM to form an explainable LSTM (X-LSTM) model. The proposed approach takes preprocessed data and feeds it to the XAI model, which computes the variable importance plot for the dataset, which simplifies the feature selection. Then, the data are presented to the LSTM model, and the output classification is stored in a smart contract (SC), ensuring no tampering with the results. The final data are stored on the blockchain (BC), which forms trusted and chronological ledger entries. We have considered two open-source CC datasets. We obtain an accuracy of 99.8% with our proposed X-LSTM model over 50 epochs compared to 85% without XAI (simple LSTM model). We present the gas fee requirements, IPFS bandwidth, and the fraud detection contract specification in blockchain metrics. The proposed results indicate the practical viability of our scheme in real-financial CC spending and lending setups.
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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 variable that shows whether the client uses the provided services or not. The payoff function for a forwarder is defined as the companys profit and the clients payoff function as fee paid for forwarding services. To determine the influence of the demand parameters on the forwarders optimal strategies, the demand for transport services is represented as a flow of requests characterized by two numeric parameters delivery distance and consignment weight. Findings. The conducted experimental studies have shown that as a result of the use of the proposed methodology, the optimal strategy of a forwarding company can always be determined from the payoff matrix. The performed simulation experiment allowed us to state that in most cases the forwarders optimal strategy is mixed (the technological and commercial services should be provided with the given probability while servicing the flow of requests from freight owners). Originality. The studies on the influence of the request flow parameters on the probabilities of choosing the elementary strategies are carried in the paper for the first time. Practical value. The proposed methodology can be used as the basic tool for supporting decisions of freight forwarders while servicing the cargo owners at the market of road freight transportation.
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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. The Save India association is conducting camps week after week without involving any fee for every one of the individuals, who are experiencing Back pain. All the same, people with other medical issues can also learn them and help themselves to enjoy perfect health and that as well with no depressions, fatigues or strain. Those who are destitute and are worn out on running from pillar to post and have spent a ton in treating back pain would now be able to plan to appreciate ideal wellbeing through this nature fix treatment which can properly be known as a therapy beyond all therapies. Hence the study is aimed to assess the effectiveness of Acharya technique on low back pain among women. Quantitative approach with Experimental Research design was employed with 60 samples which matched the inclusion criteria were selected by purposive sampling technique. A demographic variable was collected by using multiplechoice questionnaires by structured questionnaires, and the level of pain was assessed by using the Numerical Rating Scale. The results of the study are out of 60 samples 37 [61.66%] had moderate pain, 23 [38.33%] had mild pain, and none had severe pain.
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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 (polycythemia vera advanced integrated models for prevention of TEs). The US OPTUM database includes the electronic medical records from 105 million pts (2007-2020), including 82 960 PV pts with a median record length of 8.4 years. TEs were assessed (A) before the treatment (Tx) initiation in both groups; (B) while on HU (median: 29 months) and (C) while continuing HU or switching to RUX (median, 17 months). A total of 3852 HU-alone pts and 130 HU-RUX pts passed inclusion/exclusion criteria. To avoid selection bias, only HU-alone pts treated prior to RUX market launch were included (n=704). Cohorts were then matched by selecting the nearest cases from the HU-alone groups based on the propensity scores calculated from the total Tx period, gender, race, age at index, and geographical division (n=130 pts in both HU-alone and HU-RUX). TEs were identified from a restrictive list of ICD-CM diagnosis codes defined in the RESPONSE study (Kiladjian et al, Lancet Haematol 2020). Annualized IR of TEs were then calculated per 100 pts for each of the above Tx periods for each cohort. A random survival forest (RSF) model was then constructed for HU-alone pts, with at least 6 months of HU Tx and 18 months of follow-up, to predict the risk of TEs 6 to 18 months after the first HU Tx. Pts with at least 1 lab test and 1 observation obtained at 3 to 6 months post index were included in the model (n=1012). The features also included demographics, history of TEs, phlebotomy and anti-coagulant use. The performance was assessed on a 70:30 train:test split using Receiver Operating Characteristic-Area Under the Curve (ROC-AUC). RSF variable importance was then used to identify the variables with the largest impact on prediction of TEs. The feature interactions for the top 10 features were mapped and assessed in terms of risk of TEs via log-rank using a brute-force combinatorial approach. Risk was assessed in the context of total population and in pts with/without a history of TEs. Optimal interactions were presented as interpretable 4-group Kaplan-Meier plots. Lastly, the feature interactions were scored for synergy in the context of risk of TEs based on the difference in expected and observed pairwise probabilities. Results: The RSF model achieved an accuracy of &gt; 0.80 AUC for prediction of TEs 6 to12 months after the first HU Tx. RSF variable importance revealed that the history of TEs had the largest effect on prediction (&gt;2-fold) relative to other features. The top observational and lab variables in terms of feature importance were body mass index and neutrophil percentage (NEP), respectively, followed by the previously observed lymphocyte percentage (LYP) and RDW. The largest synergistic pairwise interactions (Table 1) were NEP + RDW (Figure 1a), followed by LYP + RDW (Figure 1b), which occurred in pts without history of TEs. The pre-Tx baseline incidence of TEs in the HU-alone and HU-RUX groups were 8.7 and 10.8, respectively. The rates of TEs decreased by 36% and 22% to 5.6 and 8.4, respectively during the HU Tx. Following the switch to RUX, the rate of TEs was maintained in the HU-RUX group at 8.3 (−1%) but increased to 10.53 (+89%) in the HU-alone group during the same period of 17 months (Figure 2). Conclusion: An in-depth machine learning analysis to identify the markers that predict TEs in HU-treated PV pts revealed interaction of key hematological parameters with RDW. This finding could help recognize the pts at high risk of TE and possibly prevent a major cause of morbidity and mortality. The results reconfirm the role of RDW, as well as NEP/LYM ratios in predicting TE occurrence, routine lab parameters in the clinic, but not usually taken into account. Finally, we observed a renewed increase in TEs in HU-treated pts after an initial decrease, which was not the case in pts switching to RUX in the same period. We aim to present similar biomarker analyses on RUX pts in the final presentation. Disclosures Verstovsek: Promedior: Research Funding; NS Pharma: Research Funding; PharmaEssentia: Research Funding; Novartis: Consultancy, Research Funding; Sierra Oncology: Consultancy, Research Funding; AstraZeneca: Research Funding; Blueprint Medicines Corp: Research Funding; Genentech: Research Funding; CTI Biopharma Corp: Research Funding; ItalPharma: Research Funding; Incyte Corporation: Consultancy, Research Funding; Protagonist Therapeutics: Research Funding; Roche: Research Funding; Gilead: Research Funding; Celgene: Consultancy, Research Funding. De Stefano:Janssen Cilag: Other: Non-financial support; Celgene: Other: Non-financial support, personal fee; Bayer: Other: Non-financial support; Amgen: Other: Personal fee; Novartis: Other: Personal fee, Research Funding. Heidel:Novartis: Consultancy, Honoraria, Research Funding. Zuurman:Novartis Pharma A.G.: Current Employment. Zaiac:Novartis: Current Employment, Current equity holder in private company. Bryan:Novartis: Current Employment. Buckley:Novartis: Current Employment. Mathur:Novartis: Current Employment. Morelli:Novartis: Current Employment. Bigan:Novartis: Consultancy. Ruhl:Boston Consulting Group: Current Employment. Meier:Novartis: Consultancy.
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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 consumption measured under experimental conditions. An analysis of the sensitivity of both approaches to incremental changes in key variables is presented. The ‘Feeding Standards’ approach was concordant with estimated forage consumption measured under experimental conditions. Sensitivity analysis has highlighted key variables which may have considerable influence over simulated forage consumption using this approach. Given that none of the key variables tested in this analysis can be varied in the ‘Target 10’ approach, we feel confident that the ‘Feeding Standards’ approach provides an improved method of back-calculating annual on-farm forage consumption. Using a robust approach to calculate forage consumption which fully accounts for metabolisable energy requirements is important where farmers are using home-grown forage consumption as an indicator of farm feeding system performance. It is also important to understand the assumptions involved in estimating metabolisable energy supply from either supplements or 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 for 2-10% of CVID cases, the etiology of CVID remains unknown in most cases. To study if somatic mutations in T cells contribute to immunodeficiencies, we recruited patients with broad immune dysregulation: 8 patients with late-onset CVID, and 9 patients with other type of immunodeficiency and/or severe autoimmunity. All patients signed informed consent and the declaration of Helsinki principles were followed. Study design and key patient characteristics are depicted in the Figure. To discover somatic mutations in T cells, we sequenced both CD4+ and CD8+ cells with a custom gene panel comprising of 2500 immune-related genes with an average coverage of 500x. Somatic variants were identified using the GATK MuTect2 toolset by using a panel of 21 healthy controls' CD4+ and CD8+ cells as a background. Variants were called using paired samples (CD4+ vs CD8+ and vice versa). This approach identifies variants that have occurred in mature T cells. To complement this approach, we performed variant calling also in single-sample mode to identify variants originating from hematopoietic progenitors. Paired-sample analyses revealed 44 somatic mutations in mature T cells in 10/17 (59%) patients: 30 (68%) in CD8+ and 14 (32%) in CD4+ cells. The mutations included 2 frameshift-, 37 missense-, and 5 nonsense variants. In silico tools (both Polyphen-2 and SIFT) predicted 19 (51%) of the missense mutations to be damaging. The Catalogue Of Somatic mutations In Cancer (COSMIC) database included 9/44 (20%) of all mutations. Also, pathway analysis annotated 20% of the mutated genes to be involved in inflammatory response regulation, 27.5% in protein phosphorylation regulation, and 22.5% in positive regulation of cell proliferation. Interesting mutation findings included two patients with STAT5B mutations (N418K and T628S) with a low variant-allele (VAF) frequencies (3.2-3.6% in CD4+ cells), one patient with a KRAS T58I mutation (VAF 7.9% in CD8+), and two patients with distinct C5AR1 mutations (R197W and T62M). Complementing the paired-sample variant calling strategy, single-sample analyses revealed mutations associated with clonal hematopoiesis with low VAFs (2.2-5.5%) in T cells in 4 (23.5%) patients. Three patients had DNMT3A mutations and one patient 4 distinct TET2 mutations (2 nonsense-, 1 frameshift-, and 1 missense mutations). CD4+ and CD8+ T-cell receptor (TCR) repertoires were profiled with deep TCR beta chain (TCRB) sequencing. Healthy controls' CD4+ and CD8+ cells (n=27) were used as comparators. Although some CVID patients harbor major (17-20% of CD8+) T-cell clones, overall CD4+ or CD8+ clonality did not significantly differ from age-matched healthy controls. As a marker of selective pressure, CVID patients' CD4+ and CD8+ cells harbored more clones that shared a CDR3 amino-acid but had distinct nucleotide CDR3 sequences than healthy controls (7.0% vs 3.3% of all amino-acid rearrangements, p=0.021 for CD8+; 4.3% vs 3.5% p=0.013 for CD4+). These TCRs were not enriched with pathogen-specific (such as cytomegalovirus or Epstein-Barr virus) TCRs. Moreover, high CD4+ clonality was associated with a lower frequency of switched-memory-B cells. In conclusion, somatic mutations in T cells occurred in 59% of patients with immunodeficiency in this study, and some of the mutated genes (such as STAT5B) have previously been implicated for the pathogenesis of autoimmunity and lymphoproliferation. Also, clonal hematopoiesis in T cells was discovered in 23.5% of patients. The overall T-cell clonality was not increased, but CVID patients showed slight selective pressure in the TCR repertoire. Our results demonstrate that further research on somatic mutations in immunodeficiencies is needed, as they may contribute to disease pathogenesis in a subset of immunodeficiency patients. Disclosures Martelius: Gilead: Other: lecture fee; Octapharma: Other: travel grant; CSL Behring: Other: lecture fee and travel grant; MSD: Other: lecture fee and travel grant; Sanguin: Other: travel grant and grants. Kankainen:Medix Biochemica: Consultancy. Seppänen:CSL Behring: Other: Chairing and speaker fees. Mustjoki:Ariad: Research Funding; Pfizer: Honoraria, Research Funding; Bristol-Myers Squibb: Honoraria, Research Funding; Celgene: Honoraria; Novartis: Honoraria, Research Funding.