Sample Selection Process Research Articles

Positioning higher education institutions as work-based ICT-integrated learning theatres for employee mid-career development; a strategy for HR capacity building

PurposeDespite the sporadic evolution of artificial intelligence, the most valuable asset of any organization in the modern world is human resources. This study aims to reveal that partnerships between higher education institutions (HEIs) and employers will ease the process of employee mid-career development in Uganda's corporate employment sector by promoting work-based postgraduate training, and this additionally promotes human resources (HR) capacity-building for organizations.Design/methodology/approachThe hypothesis is that contemporary employees seek out an academic mid-career development postgraduate programme that is blended to fit into the employees' work schedule. The study was a descriptive quantitative study, and a closed-ended questionnaire was sent out to groups of corporate employees online (N = 70) and 41 responded, giving a response rate of 58.5%.FindingsFindings indicate a need for a flexible program for mid-career development and transition, the low standard deviation of (Neutral = 0.95, Disagreed = 2.64 and Agreed = 3.3) implies an insignificant deviation from the mean of responses. Indeed, over 95% agree that pursue further studies is needed but in a more flexible way.Research limitations/implicationsThe study design was limited by the sample selection process and study design. In the future, the authors recommend a mixed study for both quantitative and qualitative dimensions of such studies.Practical implicationsIrrespective of gender, hierarchy and experience, employees want flexible study modes for their postgraduate. This implies that institutions of higher learning should work with the labour industry and position themselves as work-based information and communication technology (ICT)-Integrated learning theatres.Originality/valueThe move towards a collaborative strategy between academia and the employment industry is very evident in this study.

The Role of Social Media Usage on Entrepreneurship Orientation and MSME’s Performance

The purpose of this study was to determine whether there is an influence of entrepreneurship orientation on the performance of MSMEs in Jakarta mediated using social media. The non-probability sampling technique is used in the sample selection process. The sampling technique uses purposive sampling and snowball sampling methods. In this study, data was collected by distributing online questionnaires in the form of a google form so that as many as 101 respondents were obtained from MSME in Jakarta. Data were processed using PLS-SEM method. Based on the findings of this research, entrepreneurship orientation has no significant effect on MSME business performance in Jakarta; however, using social media can fully mediate the significant effect of entrepreneurship orientation on MSME’s performance in Jakarta.

The Role of Social Media Usage on Entrepreneurship Orientation and MSME’s Performance

The purpose of this study was to determine whether there is an influence of entrepreneurship orientation on the performance of MSMEs in Jakarta mediated using social media. The non-probability sampling technique is used in the sample selection process. The sampling technique uses purposive sampling and snowball sampling methods. In this study, data was collected by distributing online questionnaires in the form of a google form so that as many as 101 respondents were obtained from MSME in Jakarta. Data were processed using PLS-SEM method. Based on the findings of this research, entrepreneurship orientation has no significant effect on MSME business performance in Jakarta; however, using social media can fully mediate the significant effect of entrepreneurship orientation on MSME’s performance in Jakarta.

Rethinking Label Flipping Attack: From Sample Masking to Sample Thresholding.

Nowadays, machine learning (ML) and deep learning (DL) methods have become fundamental building blocks for a wide range of AI applications. The popularity of these methods also makes them widely exposed to malicious attacks, which may cause severe security concerns. To understand the security properties of the ML/DL methods, researchers have recently started to turn their focus to adversarial attack algorithms that could successfully corrupt the model or clean data owned by the victim with imperceptible perturbations. In this paper, we study the Label Flipping Attack (LFA) problem, where the attacker expects to corrupt an ML/DL model's performance by flipping a small fraction of the labels in the training data. Prior art along this direction adopts combinatorial optimization problems, leading to limited scalability toward deep learning models. To this end, we propose a novel minimax problem which provides an efficient reformulation of the sample selection process in LFA. In the new optimization problem, the sample selection operation could be implemented with a single thresholding parameter. This leads to a novel training algorithm called Sample Thresholding. Since the objective function is differentiable and the model complexity does not depend on the sample size, we can apply Sample Thresholding to attack deep learning models. Moreover, since the victim's behavior is not predictable in a poisonous attack setting, we have to employ surrogate models to simulate the true model employed by the victim model. Seeing the problem, we provide a theoretical analysis of such a surrogate paradigm. Specifically, we show that the performance gap between the true model employed by the victim and the surrogate model is small under mild conditions. On top of this paradigm, we extend Sample Thresholding to the crowdsourced ranking task, where labels collected from the annotators are vulnerable to adversarial attacks. Finally, experimental analyses on three real-world datasets speak to the efficacy of our method.

Preferred Reporting Items for Complex Sample Survey Analysis (PRICSSA)

Abstract Methodological issues pertaining to transparency and analytic error have been widely documented for publications featuring analysis of complex sample survey data. The availability of numerous public use datasets to researchers without adequate training in using these data likely contributes to these problems. In an effort to introduce standards for reporting analyses of survey data and promote replication, we propose the Preferred Reporting Items for Complex Sample Survey Analysis (PRICSSA), an itemized checklist to guide researchers publishing analyses using complex sample survey data. PRICSSA is modeled after other checklists (e.g., PRISMA, CONSORT) that have been widely adopted for other research designs. The PRICSSA items include a variety of survey characteristics, such as data collection dates, mode(s), response rate, and sample selection process. In addition, essential analytic information—such as sample sizes for all estimates, missing data rates and imputation methods (if applicable), disclosing if any data were deleted, specifying what survey weight and sample design variables were used along with method of variance estimation, and reporting design-adjusted standard errors/confidence intervals for all estimates—are also included. PRICSSA also recommends that authors make all corresponding software code available. Widespread adoption of PRICSSA will help improve the quality of secondary analyses of complex sample survey data through transparency and promote scientific rigor and reproducibility.

The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance

Purpose : The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period.
 Method : The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models.
 Findings : Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage.
 Novelty : In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks.
 Keywords : Tax Avoidance; Return on Assets; Leverage; Firm Size

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19

The purpose of this research is to be able to analyze various factors that are thought to have an influence on the timeliness of submitting financial statements of companies listed on the Indonesia Stock Exchange during the Covid-19 period. The method used in this research is the quantitative method. Data analysis in this study was assisted using the SPSS 23 application. The sample used in this study was selected through purposive sampling technique using certain criteria. After conducting the sample selection process, 252 data were obtained from 83 companies in the non-primary consumer goods sector. The research data consists of the period 2019-2021. The data analysis technique used is descriptive statistics with logistic regression. The study results show that the size of the company affects the timing of submitting financial statements. Meanwhile, institutional ownership, profitability, and liquidity have no effect on the timeliness of submitting financial statements.

Optimized Method Based on Subspace Merging for Spectral Reflectance Recovery.

The similarity between samples is an important factor for spectral reflectance recovery. The current way of selecting samples after dividing dataset does not take subspace merging into account. An optimized method based on subspace merging for spectral recovery is proposed from single RGB trichromatic values in this paper. Each training sample is equivalent to a separate subspace, and the subspaces are merged according to the Euclidean distance. The merged center point for each subspace is obtained through many iterations, and subspace tracking is used to determine the subspace where each testing sample is located for spectral recovery. After obtaining the center points, these center points are not the actual points in the training samples. The nearest distance principle is used to replace the center points with the point in the training samples, which is the process of representative sample selection. Finally, these representative samples are used for spectral recovery. The effectiveness of the proposed method is tested by comparing it with the existing methods under different illuminants and cameras. Through the experiments, the results show that the proposed method not only shows good results in terms of spectral and colorimetric accuracy, but also in the selection representative samples.

Comparison of the effectiveness of compassionate mind-based therapy and dialectical behavior therapy on cognitive deficits, emotional processing defects and impulsivity of adolescent soldiers aged 18 to 20 years with high-risk behaviors

Background and Aim: High-risk behaviors are behaviors that increase the likelihood of physical, psychological and social disastrous consequences for the individual. The aim of this study was to compare the effectiveness of compassionate mind therapy and dialectical behavior therapy on cognitive deficits, emotional processing defects and impulsivity of adolescent soldiers aged 18 to 20 years with high-risk behaviors. Methods: The method of the present study was quasi-experimental with a pretest-posttest design with a follow-up group. The statistical population of this study included all adolescent soldiers aged 18 to 20 years who referred to Valiasr Medical Center in Tehran in 2020. The sample selection process in the present study consisted of two stages: The first stage was done by purposeful sampling method of high-risk behaviors questionnaire to screen soldiers referred to Valiasr Medical Center in Tehran and among those who received a score higher than the screening method 50 people were selected based on the completion of the consent form for participation in the research as well as the inclusion and exclusion criteria of 45 people (15 people in the first experimental group, 15 people in the second experimental group and 15 people in the control) and specialized in 3 groups at random. To collect data, Iranian adolescents' risk questionnaires, cognitive deficits, Toronto Alexithymia scale, and Impulsivity Scale were used. Results: A pairwise comparison between the two treatment groups showed that cognitive deficits in the two treatment groups of compassion (I-J=7.20; P<0.01) and dialectical behavior therapy (I-J=8.66; P<0.01), Was significant from pre-test to post-test in contrast to control group (I-J=1.56; P<0.05); Also, the study of emotional processing deficits shows that only the dialectical behavior therapy group (I-J=12.73; P<0.01) was significant from pre-test to post-test. Also, the study of impulsivity in treatment groups shows that only compassion treatment was effective in reducing impulsivity (I-J=7.66; P<0.01). Conclusion: According to the findings of the present study, it seems that with compassionate practice and increasing positive emotions, a person's behavioral-intellectual treasury expands, which can it provided the basis for problem-solving and the reduction of conflicts between intrapersonal and interpersonal emotions, thereby reducing impulsivity and risky behaviors.

Bionomic study of the detritic bottoms dominated by macroalgae from the southern coast of Mallorca (Balearic Islands)

Abstract This bionomic study of the detritic bottoms dominated by macroalgae from the south of Mallorca (Balearic Islands, Western Mediterranean) includes a quantitative description of the algal communities found in the area, as well as their bathymetric and geographical distribution. The results presented here are based on data collected in two oceanographic campaigns conducted in July 2012 and September 2014, using a Jennings beam trawl. A hierarchical group average agglomerative clustering, accompanied by the SIMPROF test, allowed the identification of seven different macroalgal communities, of which two are described here for the first time: the Cryptonemia longiarticulata fields and the Maërl beds of indeterminate rhodoliths. Depth and rhodolith abundance were the two main features driving the distribution of these communities. We found that seven species contributed 70% of the similarity between samples (SIMPER test), with the indeterminate species of rhodoliths (23.6%) and the encrusting fleshy red alga, Agissea inamoena (15.6%) being the most important. The methodology used for the sample selection and quantification processes turned out to be very efficient and faster than other methods used for the characterization of macroalgal communities from detritic bottoms, suggesting that this study could serve as a baseline for similar studies and for future management and conservation actions.

Feasibility study of the prevalence of latent tuberculosis infection for Māori in the Waikato region, Aotearoa New Zealand

ObjectiveThis study aimed to assess the feasibility of conducting a representative tuberculin skin test (TST) survey for Māori in Aotearoa New Zealand and to estimate the prevalence of latent tuberculosis (TB) infection. MethodsParticipants were Māori in the Waikato region, recruited by a Māori nurse, through: 1) random household selection from the Electoral Roll; 2) randomly selected prison inmates; and 3) community and health settings. A TB history and symptoms questionnaire was completed, TST performed and investigation of those with TST induration ≥10mm. ResultsRandom household selection was resource intensive and only contributed 14 participants. Repeated random selection of prison lists were required to recruit 207 participants and there were no positive TST cases. Community and health settings yielded the highest participation (n=370) and the three people (0.5%) with TST ≥10mm. Age ≥45 years and history of contact with a TB case were associated with TST induration ≥5mm (n=39; 6.6%). ConclusionsThe community and health settings were the only feasible options for recruitment. The overall prevalence of a positive TST in the study population was low. A 5mm cut‐off may be best to maximise sensitivity for future studies. Implications for public healthA mixture of sample selection processes that are more targeted are needed to identify Māori with latent TB infection.

Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM di Kota Makassar

This study aims to determine the effect of Financial Literacy on the financial management of Micro, Small and Medium Enterprises in Makassar City. The variables in this study are financial literacy as the independent variable (X) and financial management as the dependent variable (Y). The population in this study is all Micro, Small and Medium Enterprises in Makassar City which are registered with the Office of Cooperatives and Micro, Small and Medium Enterprises in Makassar City. Based on the data obtained, the number of Micro, Small and Medium Enterprises that are still active in 2021 in Makassar City is 715 Micro, Small and Medium Enterprises. The sampling technique used was the purposive sampling technique, namely the sample selection process using certain considerations. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive percentage analysis, instrument test, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Hypothesis test consists of simple regression, partial test (t test) and partial determination coefficient (r2). The results of this study indicate that financial literacy partially has a positive and significant effect on the financial management of Micro, Small and Medium Enterprises in Makassar City.

Potential biases in angler diary data: The impact of the diarist recruitment process on participation rates, catch, harvest, and effort estimates

Angler diaries are common tools to collect recreational fishing data. The diarists can be recruited either from the general population or directly from the angling population, for example, by using angling licence registries. The recruitment process can lead to specific biases whose magnitude is largely unknown. The present study compared socio-demographic data as well as catch, harvest, and release rates obtained from diaries from German Baltic Sea cod anglers who were recruited from a list of angling permit holders (non-probability-based sample) with those who were recruited simultaneously during a probability-based representative telephone survey among the general population. The results indicated that recruiting diarists from the list of permit holders may be more successful in terms of participation rates than recruiting from a general probability-based population survey. Both groups of diarists were similar regarding their socio-demographic characteristics. Nevertheless, the differences between the two samples in avidity and between recalled and reported angling days suggest that sampling from the list of angling permit holders may increase the risk for avidity and recall biases. Catch and harvest rates were influenced by avidity, age and angling platform, release rates by angling season, angler residence, and number of caught fish. Catch, harvest, and release rates differed more between land-based and sea-based angling than between the two sample selection processes, suggesting that the angling platform should be given special consideration when extrapolating diary data to the population level. The low explanatory power of the regression analyses suggests that relevant factors beyond standard socio-demographic parameters that influence estimates of CPUE, HPUE, and RPUE were not captured in the survey. Future research should therefore focus on evaluating such factors (e.g., factors related to the human dimension) that could better correct for biases in estimates of catch, harvest, releases, and angling effort in recreational fisheries surveys.

Does the presence of three or more female directors associate with corporate recognition?

PurposeThe purpose of this study is to extend Landry et al.’s (2016) work and examines the possible association between corporations having three or more female directors and these companies being features on corporate recognition lists.Design/methodology/approachThis study examines a sample of 335 corporations ranked as Fortune 500 corporations in the period 2013–2019. The authors test for the association between the percent of corporations that had three or more female directors and the percent of these corporations on external recognition lists.FindingsThe data indicate that the percent of corporations with three or more female directors more than doubled between 2013 and 2019; this change was accompanied by an increase in the percent of presence of these companies in corporate recognition lists. The percent of corporations that had three or more female directors was significantly associated with the percent of these corporations on external recognition lists.Research limitations/implicationsThe first is the sample selection process; this study used only publicly traded corporations that were included in the Fortune 500 between 2013 through 2019. The second limitation is that this study did not include data on board members considered minorities.Practical implicationsThe findings imply that there is a strong link between gender diversity on boards and being featured on corporate recognition lists, which means that firms who care about corporate social responsibility-related works, and more instrumentally, care about being on such lists should reconsider the gender balance on their boards.Originality/valueThis study extends this work for a time period in which the number of corporations with three or more female directors has significantly increased.

THE CORRELATION OF SERUM ALBUMIN LEVELS AND STAGES OF DECUBITUS IN INPATIENTS AT DR. SOETOMO REGIONAL GENERAL HOSPITAL OF SURABAYA

Introduction : The prevalence of decubitus ulcers in Asia is amounted to 2.7%-16.8%, and in Indonesia, there was a 40% prevalence of decubitus ulcers in 2017. In 2017, the prevalence of decubitus in Bandung was found to be 10.8%. Consequently, the number of active cases and deaths of decubitus ulcers reached 48%. Therefore, efforts to reduce the number of decubitus ulcers are urgently needed, thereby preventing the risk of decubitus severity. Objective: To evaluate the correlation of serum albumin levels and stages of decubitus in inpatients at Dr. Soetomo Regional General Hospital of Surabaya Method: This research was successfully carried out by means of observational analytics, with a cross-sectional research design. Moreover, this research data were derived from medical record data of inpatients at Dr. Soetomo Regional General Hospital of Surabaya in the period of January 2018 – December 2020, with a total of 144,002 patients. 197 decubitus patients in Pandan I and Pandan Wangi rooms were involved in the sample selection process. Based on the inclusion and exclusion criteria, 57 patients were finally determined as research samples. Samples were selected by utilizing Simple Random Sampling. The number of samples in the case group and control group was amounted to 39 patients, respectively. The data of this research were then analyzed using the Spearman Correlation test. Result: The research results indicated that the least number of decubitus patients at stage I was amounted to 8 people (10.3%), and the highest number of decubitus patients at stage III was amounted to 12 people (15.4%). Furthermore, the results of the Spearman correlation test showed that there was a significant correlation of serum albumin levels and stages of decubitus (p = 0.002). Conclusion: There was a significant correlation of serum albumin levels and stages of decubitus in inpatients at Dr. Soetomo Regional General Hospital of Surabaya in the period of January 2018 – December 2020.

Pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), & Price Book Value (PBV) terhadap Harga Saham Perusahaan Farmasi yang terdaftar di BEI Periode 2016-2020

This study aims to test the influence of Earnings Per Share (EPS), Price Earnings Ratio (PER), and Price Book Value (PBV) on Stock Prices. The population of this study is pharmaceutical sector companies registered in IDX for the period 2016-2020. The population obtained is 10 companies and after the sample selection process with purposive sampling method, obtained 8 companies. The data source is obtained from the annual financial statements of pharmaceutical companies registered with IDX for the period 2016-2020. Data analysis method using data regression panel analysis with the help of Eviews 10 software application. The results showed partially variable Earnings Per Share (EPS), and Price Book Value (PBV) had a significant effect on the Share Price. While the Price Earnings Ratio (PER) has no significant influence on the Share Price. Simultaneously variable Earnings Per Share (EPS), Price Earnings Ratio (PER), and Price Book Value (PBV) affect the Share Price of pharmaceutical sector companies listed on IDX for the period 2016-2020 of 28.4%.

Pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), & Price Book Value (PBV) terhadap Harga Saham Perusahaan Farmasi yang terdaftar di BEI Periode 2016-2020

This study aims to test the influence of Earnings Per Share (EPS), Price Earnings Ratio (PER), and Price Book Value (PBV) on Stock Prices. The population of this study is pharmaceutical sector companies registered in IDX for the period 2016-2020. The population obtained is 10 companies and after the sample selection process with purposive sampling method, obtained 8 companies. The data source is obtained from the annual financial statements of pharmaceutical companies registered with IDX for the period 2016-2020. Data analysis method using data regression panel analysis with the help of Eviews 10 software application. The results showed partially variable Earnings Per Share (EPS), and Price Book Value (PBV) had a significant effect on the Share Price. While the Price Earnings Ratio (PER) has no significant influence on the Share Price. Simultaneously variable Earnings Per Share (EPS), Price Earnings Ratio (PER), and Price Book Value (PBV) affect the Share Price of pharmaceutical sector companies listed on IDX for the period 2016-2020 of 28.4%.

DAMPAK PANDEMI COVID-19 TERHADAP KESEHATAN PERBANKAN SYARIAH DI INDONESIA : SEBUAH TINJAUAN METODE RGEC

The purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies operating in Indonesia with a total population of 14 companies. The data is the annual reports of company in the period before and after the pandemic, namely 2019 and 2020 period. After the sample selection process was carried out, only 12 companies remained that met the criteria for further analysis. The data analysis technique used descriptive statistical analysis and different tests with paired sample t-test and wilcoxon signed-rank test which had previously passed the normality test. The results showed that only the capital adequacy ratio indicator experienced significant differences before and after the Covid-19 pandemic in Indonesia, while the other three indicators showed no significant differences. This indicates that Islamic banking is still quite capable of overcoming the impact of the pandemic so that it does not have a serious effect on the soundness of Islamic banking

The Effect of Covid-19 Pandemic on the Soundness of Islamic Banks in Indonesia

The purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies operating in Indonesia with a total population of 14 companies. The data is the annual reports of the company in the period before and after the pandemic, namely the 2019 and 2020 periods. After the sample selection process was carried out, only 12 companies remained that met the criteria for further analysis. The data analysis technique used descriptive statistical analysis and different tests with paired sample t-test and Wilcoxon signed-rank test which had previously passed the normality test. The results showed that only the capital adequacy ratio indicator experienced significant differences before and after the Covid-19 pandemic in Indonesia, while the other three indicators showed no significant differences. This indicates that Islamic banking is still quite capable of overcoming the impact of the pandemic so that it does not have a serious effect on the soundness of Islamic banking.

Urgensi Judgment Auditor dalam Otomatisasi Proses Audit

Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.