Regression analysis for equipment auditing
Purpose - To develop, test and implement a sampling strategy for equipment auditing for a Design/methodology/approach - Regression analysis is applied to auditing of equipment for a large US corporation. Empirical data and test data sets are used to evaluate the efficacy of using regression for auditing and to determine reasonable and efficient sample sizes to be employed across more than 5,000 locations. Findings - Regression is a viable and useful method for equipment auditing when there is anticipated high correlation between pre- and post-audit equipment value. Recommended sample size is dependent upon the size of the location as measured by total pieces of equipment. Decision rules combining acceptable tolerance limits, desired confidence level and sample size are provided. Research limitations/implications - The method, recommended sample sizes and decision rules are particularly applicable to instances where high correlation is expected between pre- and post-audit equipment values. Standard regression assumptions are not all met in all instances, especially with small sample sizes. Practical implications - The regression approach and model, sample size recommendations and decision rules for passing or failing an equipment audit described herein have been implemented at a Originality/value - This paper provides a practical and useful regression-based approach to sampling for equipment auditing. Recommended sample sizes and decision rules for passing or failing the audit are explicitly defined.
Analytical review based on statistics on good and poor financial performance of LPD in Bangli regency.
This study aims to apply analytical review model to analyze the influence of GCG, accounting conservatism, financial distress models and company size on good and poor financial performance of LPD in Bangli Regency. Ordinal regression analysis is used to perform analytical review, so that obtained the influence and relationship between variables to be considered further audit. Respondents in this study were LPDs in Bangli Regency, which amounted to 159 LPDs of that number 100 LPDs were determined as randomly selected samples. The test results found GCG and company size have a significant effect on both the good and poor financial performance, while the conservatism and financial distress model has no significant effect. The influence of the four variables on the overall financial performance of 58.8%, while the remaining 41.2% influenced by other variables. Size, FDM and accounting conservatism are variables, which are further recommended to be audited.
Ceramic microwave antennas for mobile applications
Due to their medium to high permittivity values, ceramic microwave materials are attractive as building blocks for miniaturised antenna solutions. Further advantages are low dielectric losses and an excellent temperature stability of standard ceramic materials. Yet, the permittivity of the ceramic material also has a strong influence on the radiation efficiency and bandwidth of the antenna. This implies that in the design process a suitable compromise has to be found between the degree of miniaturisation on the one hand and the antenna efficiency and bandwidth on the other. We describe two approaches towards efficient miniaturised ceramic microwave antennas: the dielectric resonator antenna (DRA) with partial metallisation and the shorting post patch antenna. We focus on design steps taken to ensure both a high degree of miniaturisation and high values of the radiation efficiency, the choice of the ceramic material and the experimental performance of the antennas.