scholarly journals DUS An Efficient, Effective Sampling Method

2011 ◽  
Vol 2 (4) ◽  
pp. 1
Author(s):  
Janet L. Colbert
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Statistical Sampling ◽  
Sample Method ◽  
Made In

Dollar unit sampling (DUS) is a statistical sampling method which is easy to understand and simple to apply on audit engagements. This article gives guidance on preliminary determinations that must be made in order to use DUS. It also illustrates how to figure sample size and select the sample members. Techniques to use in evaluating the results of DUS tests are provided. Finally, there is a discussion of factor to consider in deciding if DUS is the most appropriate sample method in a particular audit situation.

scholarly journals Audit Sampling Methods And Juror Negligence Awards: An Expectation Gap?

2011 ◽  
Vol 19 (1) ◽  
Author(s):  
David L. Gilbertson ◽  
Terri L. Herron
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Sampling Methods ◽  
Sampling Techniques ◽  
Statistical Sampling ◽  
Font Size ◽  
Damage Awards ◽  
Expectation Gap ◽  
Audit Sampling ◽  
Sampling Procedures

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">Generally accepted auditing standards permit auditors to apply both statistical and nonstatistical sampling techniques in obtaining sufficient, competent evidential matter.<span style="mso-spacerun: yes;">&nbsp; </span>However, several recent studies have shown that statistical sampling procedures have nearly disappeared from practice. Despite this trend and the heightened anxiety about professional liability, no studies to date have directly tested the potential implications of sampling method on jurors verdicts, damage awards, or sample size expectations.<span style="mso-spacerun: yes;">&nbsp; </span>In this study we investigate the effect of sampling method on jurors&rsquo; judgments in auditor negligence trials.<span style="mso-spacerun: yes;">&nbsp; </span>Overall, in a case where auditors were alleged to have used an insufficient sample size, the sampling method did not affect the likelihood of a &ldquo;guilty of negligence&rdquo; verdict.<span style="mso-spacerun: yes;">&nbsp; </span>However, as predicted, damage awards were significantly higher when nonstatistical sampling was used compared with statistical sampling.<span style="mso-spacerun: yes;">&nbsp; </span>Exploratory analysis revealed that subjects voting &ldquo;guilty of negligence&rdquo; would require the auditors to examine over 17% of the population (compared with the 1% examined) in order to change their verdict to &ldquo;not guilty of negligence.&rdquo;<span style="mso-spacerun: yes;">&nbsp; </span>These findings have troubling implications for auditors employing sampling techniques.</span></p>

scholarly journals Demografik Faktörlerin Balık Eti Tüketimindeki Etkisi: Ankara İli Örneği

2016 ◽  
Vol 4 (5) ◽  
pp. 356 ◽  
Author(s):  
Osman Orkan Özer ◽  
Gonca Gül Yavuz ◽  
Umut Gül
Keyword(s):  
Decision Tree ◽  
Sample Size ◽  
Sampling Method ◽  
Central Anatolia ◽  
Seafood Consumption ◽  
Consumption Behavior ◽  
Face To Face ◽  
Chaid Analysis ◽  
Dependent Variables ◽  
And Behavior

This study was carried out in order to analyze seafood consumption level of consumers in Central Anatolia Region (Province Ankara) and their consumption behavior. Proportional sampling method was used in determining sample size and sample size was determined as 167. Data were collected from randomly chosen individuals with face-to-face interviews. As a result of study, in order to determine possible effects of socio-economic properties of consumers on seafood consumption, CHAID analysis which is one of the decision tree analyses was used. According to the results of analysis; it can be said that dependent variables of income, education and age have effect on attitude and behavior of consumers while gender have no effect on consumption behaviors.

scholarly journals Pengaruh perilaku pemimpin terhadap motivasi kerja pegawai di lingkungan Sub Satker Bidang Hukum Polda Kaltim

2018 ◽  
Vol 9 (2) ◽  
pp. 119
Author(s):  
Prima Niendya Sukma Dhewani ◽  
Amir Tengku Ramly
Keyword(s):  
Data Processing ◽  
Sample Size ◽  
Driving Force ◽  
Sampling Method ◽  
Work Motivation ◽  
Leader Behavior ◽  
Processing Program ◽  
Positive Effect

<div><p class="1eAbstract-text"><em>Leadership plays an important role in an organization, the leader is the main driving force in the organization so that all of the goals, vision and mission of the organization can be achieved, to achieve all that organizations need to pay attention to the efforts that the work motivation of employees are motivated to work more optimally and providing all resources to the organization. This study aims to determine the effect of leader behavior on the work motivation of employees of the Sub-Satker Bidang Hukum unit Polda Kaltim. The population in this study were all the staff of the Bidang Hukum unit Polda Kaltim, the sampling method used is the census and the sample size of 25 people. Examiners research hypotheses using PLS with the data processing program. These results indicated that: the positive effect of behavior leader on work motivation.</em></p><p class="1eAbstract-text">Kepemimpinan memegang peran pertama dalam suatu organisasi, pemimpin adalah motor penggerak utama dalam organisasi agar semua tujuan, visi dan misi organisasi bisa tercapai. Untuk mencapai semuanya itu organisasi perlu memperhatikan upaya motivasi kerja agar pegawai termotivasi untuk bekerja lebih optimal dan memberikan seluruh daya upayanya kepada organisasi, maka pegawai perlu didukung dengan memberikan perhatian kepada kebutuhan pegawai. Penelitian ini bertujuan mengetahui pengaruh perilaku pemimpin terhadap motivasi kerja pegawai Sub Satker Bidang Hukum Polda Kaltim. Populasi dalam penelitian ini adalah semua pegawai di lingkungan Sub Satker Bidang Hukum Polda Kaltim, metode penentuan sampel yang digunakan adalah metode sensus dan jumlah sampel 25 orang. Penguji hipotesis penelitian menggunakan PLS dengan program pengolah data. Hasil penelitian ini menunjukkan bahwa: perilaku pemimpin berpengaruh positif terhadap motivasi kerja.</p></div>

scholarly journals Self Concept Family which had a Member People with a Psychological Disorder Restrain History in Blitar Town

2017 ◽  
Vol 4 (1) ◽  
pp. 056-063 ◽  
Author(s):  
Aprilia Wulan Gupitasari Cahyono
Keyword(s):  
Health Education ◽  
Sample Size ◽  
Family Member ◽  
Health Worker ◽  
Personal Identity ◽  
Sampling Method ◽  
Psychological Disorder ◽  
Self Concept ◽  
Questionnaire Data

In Indonesia, there are 20.000 to 30.000 people with psychic disruption which restrained. There are 14,3% family or about 237 from 1655 families had a member with heavy psychic disruption restrained. The purpose of the research is to identify self concept of family member with psychological disorder restrained history. Population in this research are 30 families which had member with psychological disorder restrained history in Blitar town. The sample size in this research is 30 people using total sampling method. Data collected was conducted by questionnaire. Data collected was done on 28 march - 10 may 2016. Result of the research showed that 73,1% (19 families) have positive self concept, then 26,9% (7 families) have negative self concept. Recommendation from this research is may get specific attention from health worker to give motivation, direction, and give health education to family which have member with psychological disorder and restrained history to keep or increase positive self concept and change the negative self concept be positive especially in role component and personal identity.

scholarly journals SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

Design and Performance of a Miniaturized High-Speed Continuous-Flow Analyzer

1974 ◽  
Vol 20 (4) ◽  
pp. 424-427 ◽  
Author(s):  
William E Neeley ◽  
Stephen C Wardlaw ◽  
Helen C Sing
Keyword(s):  
Sample Size ◽  
Continuous Flow ◽  
High Speed ◽  
Clinical Laboratory ◽  
Small Animal ◽  
Sample Volume ◽  
Small Sample ◽  
Reagent Consumption ◽  
And Performance ◽  
Made In

Abstract Design features and performance of a miniaturized high-speed continuous-flow analyzer are described. Special emphasis is made in the design towards a system that is free from the operational and mechanical complexities found in most of today’s advanced systems. Depending on the particular analyses, sample size varies from 3 to 25 µl and reagent consumption is less than 180 µl per sample. Analyses are performed under steady-state conditions at sampling rates of 150 samples per hour with a 2:1 or 3:1 sample-to-wash ratio. The marked reduction in sample size makes the system ideal for microanalyses, especially in the pediatric clinical laboratory, in small animal research, and in any other cases where small sample volume is especially important.

scholarly journals Pengaruh SePENGARUH SERVICE QUALITY TERHADAP CUSTOMER LOYALTY DENGAN CUSTOMER DELIGHT SEBAGAI VARIABEL MEDIASIrvice Quality Terhadap Customer Loyalty Dengan Customer Delight Sebagai Variabel Mediasi

2020 ◽  
Vol 9 (1) ◽  
pp. 384
Author(s):  
I Gusti Jaya Khrisna Putra ◽  
Gede Suparna
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sample Size ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Analysis Data ◽  
Analysis Techniques ◽  
Customer Delight ◽  
Service Training

The purpose of this study was to analyze the effect of service quality on customer loyalty with customer delight as a mediating variable. This research was conducted at Gardin Bistro & Patisserie Seminyak Bali with Path Analysis data analysis techniques. The sample size obtained by using purposive sampling method as many as 130 respondents. Based on the results of the analysis it can be stated that Service quality has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer delight, customer delight has a positive and significant effect on customer loyalty. The results of the study also found that customer delight mediated the influence of service quality on customer loyalty positively and significantly. Gardin Bistro & Patisserie Seminyak Bali needs to rejuvenate the facilities provided and improve the appearance of staff by providing work clothes every year so that the employees are clean and tidy. Management must re-educate every staff who works by providing service training so that they can better serve consumers. Keywords: service quality, customer delight, customer loyalty

scholarly journals The Determination of Sample Size for Sensitive Issue Successive Survey with the Multiplication RRT Model under Two-Stage and Stratified Two-Stage Random Sampling and Its Application in Medical Survey

2019 ◽  
Vol 2019 ◽  
pp. 1-10
Author(s):  
Bo Yu ◽  
Xiaonan Liang ◽  
Ying Wang ◽  
Yun Liu ◽  
Qiao Chang ◽  
...  
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Sampling Errors ◽  
Two Stage ◽  
Successive Sampling ◽  
Optimal Sample ◽  
Sensitive Issue ◽  
Survey Accuracy ◽  
The Cost

When designing the sample scheme, it is important to determine the sample size. The survey accuracy and cost of survey and sampling method should be considered comprehensively. In this article, we discuss the method of determining the sample size of complex successive sampling with rotation sample for sensitive issue and deduce the formulas for the optimal sample size under two-stage sampling and stratified two-stage sampling by using Cauchy-Schwartz inequality, respectively, so as to minimize the cost for given sampling errors and to minimize the sampling errors for given cost.

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