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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
151

Condutividade elétrica massal, individual e avaliações citogenéticas para determinação do vigor de sementes de trigo / Mass and individual electrical conductivity and cytogenetic evaluations for vigor determination of wheat seeds

Menezes, Vanessa Ocom 25 July 2013 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The quality of the seeds used in any agricultural cultivation is one of the important factors for the obtaining of a number of ideal plants and high productivity. The evaluation of the physiological potential of the seeds is essential to the quality control programs utilized by producing companies and this evaluation is realized through vigor tests. Cytogenetic studies also provide information about the quality of the seeds, allowing to identify anomalies that compromise the vigor. For the obtainment of precise results in agricultural experiments, the determination of the samples‟ size to be used is one of the main quality components of the experiments. Thereby, the objectives of this study aimed to determine and standardize the methodologies of the mass and individual electric conductivity tests for the physiological quality of the wheat seeds; detect cytogenetic and physiological alterations that occur during the deterioration process of the seeds submitted to the artificial aging and estimate the sample size, in number of seeds, for the average estimation of individual electric conductivity in different times of soaking. Five varieties of wheat seeds were used: Fundacep Horizonte, Fundacep Campo Real, Quartzo, Mirante and Ônix, subdivided into two subgroups of seeds for each variety (high and low vigor) through the methodology of accelerated aging. Each group was evaluated physiologically by the determinations of germination tests and vigor tests. Later on, the seeds were submitted to the tests to be standardized: mass electric conductivity and individual electric conductivity, in nine soaking periods (1, 2, 3, 4, 5, 6, 7, 8, and 24 hours). For the cytogenetic analysis, the seeds from the varieties Fundacep Campo Real and Ônix were used. They were submitted to the accelerated aging process by zero, 24, 48, 72, 96 and 120 hours, at 42ºC and 100% of relative air humidity. Physiological determinations were also effectuated and the cytogenetic analyses were realized through conventional techniques, as chromosome observation and mitotic index. To determine the sample size, an interactive process of resampling was conducted with 1000 resamplings, with restitution, using different sample sizes, starting with one seed and adding a seed to each interaction until the maximum size of 400 seeds. The obtained results reveal that the individual electric conductivity test was effective for the separation of the groups of wheat seeds and the best combination was the utilization of 25 ml of soaking solution and samples of 75 seeds, during the periods of 8 and 24 hours. The individual electric conductivity test was efficient for the vigor determination of the wheat seeds with the possibility of reading with reduced period of one hour of seed soaking. The seed deterioration caused by the accelerated aging has relation with the reduction of the germination potential and the vigor of the wheat seeds from the varieties Campo Real and Ônix; the stress caused by the accelerated aging on the seeds from both varieties leads to a drastic reduction on the mitotic index and the accelerated aging leads to an increase of anomalies frequency, possibly, related to a genotypic effect. The sampling, in number of wheat seeds, to evaluate the individual electric conductivity is of 44 seeds; for groups in which the accelerated aging was not applied, it is 27 seeds; for groups artificially aged, the amplitudes are from 3 to 5 uS. cm-1 seed-1, for soaking time from one to 24 hours. / A qualidade das sementes utilizadas em qualquer cultivo agrícola é um dos fatores importantes para obtenção de um número de plantas ideal e alta produtividade. A avaliação do potencial fisiológico das sementes é essencial aos programas de controle de qualidade empregados por empresas produtoras e, essa avaliação é realizada através de testes de vigor. Estudos citogenéticos também fornecem informações sobre a qualidade das sementes, permitindo identificar anomalias que comprometem o vigor. Para obtenção de resultados precisos em experimentes para qualidade de experimentos. Desse modo, os objetivos desse estudo foram determinar e padronizar metodologias para os testes de condutividade elétrica massal e individual visando a determinação da qualidade fisiológica de sementes de trigo; detectar alterações citogenéticas e fisiológicas que ocorrem durante o processo de deterioração das sementes submetidas ao envelhecimento artificial; e determinar o tamanho de amostra, em número de sementes, para a estimação da média de condutividade elétrica individual em diferentes tempos de embebição. Foram utilizadas cinco cultivares de trigo: Fundacep Horizonte, Fundacep Campo Real, Quartzo, Mirante e Ônix, subdivididas em dois sublotes de sementes para cada cultivar (alto e baixo vigor) através da metodologia do envelhecimento acelerado. Cada lote foi avaliado fisiologicamente pelas determinações do teste de germinação e testes de vigor. Posteriormente, as sementes foram submetidas aos testes a serem padronizados: condutividade elétrica massal e condutividade elétrica individual, por nove períodos de imersão (1, 2, 3, 4, 5, 6, 7, 8 e 24 horas). Para as análises citogenéticas, foram utilizadas sementes das cultivares Fundacep Campo Real e Ônix, submetidas ao processo de envelhecimento acelerado por zero, 24, 48, 72, 96 e 120 horas, à 42ºC e 100% de UR. Determinações fisiológicas também foram efetuadas e as análises citogenéticas foram realizadas através de técnicas convencionais, como observação dos cromossomos e índice mitótico. Para determinar o tamanho de amostra, realizou-se um processo interativo de reamostragem com 1000 reamostragens, com reposição, utilizando diferentes tamanhos de amostras, iniciando com uma semente e acrescentando uma semente em cada interação até o tamanho máximo de 400 sementes. Os resultados obtidos revelaram que o teste de condutividade elétrica individual foi eficiente para a separação dos lotes de sementes de trigo e a melhor combinação foi a utilização de 25mL de solução de embebição e amostras de 75 sementes, nos períodos de 8 e 24 horas e, que o teste de condutividade elétrica individual foi eficiente para a determinação do vigor das sementes de trigo com a possibilidade de leitura com período reduzido de uma hora de embebição das sementes. A deterioração das sementes causada pelo envelhecimento acelerado tem relação com a diminuição do potencial germinativo e de vigor das sementes de trigo das cultivares Campo Real e Ônix; o estresse causado pelo envelhecimento acelerado nas sementes de ambas as cultivares leva a drástica redução no índice mitótico e, o envelhecimento acelerado leva ao aumento da frequência de anomalias cromossômicas, porém com respostas distintas para as cultivares analisadas, possivelmente, vinculado a efeito genotípico. A amostragem, em número de sementes de trigo, para avaliar a condutividade elétrica individual é de 44 sementes; para lotes em que não foram aplicados o envelhecimento acelerado, é de 27 sementes; para lotes envelhecidos artificialmente, para amplitudes de 3 a 5 uS cm-1 semente-1, para tempos de embebição das sementes de uma a 24horas.
152

A Monte Carlo Study of Parallel Analysis, Minimum Average Partial, Indicator Function, and Modified Average Roots for Determining the Number of Dimensions with Binary Variables in Test Data: Impact of Sample Size and Factor Structure

Ruengvirayudh, Pornchanok 12 July 2018 (has links)
No description available.
153

Forêt aléatoire pour l'apprentissage multi-vues basé sur la dissimilarité : Application à la Radiomique / Random forest for dissimilarity based multi-view learning : application to radiomics

Cao, Hongliu 02 December 2019 (has links)
Les travaux de cette thèse ont été initiés par des problèmes d’apprentissage de données radiomiques. La Radiomique est une discipline médicale qui vise l’analyse à grande échelle de données issues d’imageries médicales traditionnelles, pour aider au diagnostic et au traitement des cancers. L’hypothèse principale de cette discipline est qu’en extrayant une grande quantité d’informations des images, on peut caractériser de bien meilleure façon que l’œil humain les spécificités de cette pathologie. Pour y parvenir, les données radiomiques sont généralement constituées de plusieurs types d’images et/ou de plusieurs types de caractéristiques (images, cliniques, génomiques). Cette thèse aborde ce problème sous l’angle de l’apprentissage automatique et a pour objectif de proposer une solution générique, adaptée à tous problèmes d’apprentissage du même type. Nous identifions ainsi en Radiomique deux problématiques d’apprentissage: (i) l’apprentissage de données en grande dimension et avec peu d’instances (high dimension, low sample size, a.k.a.HDLSS) et (ii) l’apprentissage multi-vues. Les solutions proposées dans ce manuscrit exploitent des représentations de dissimilarités obtenues à l’aide des Forêts Aléatoires. L’utilisation d’une représentation par dissimilarité permet de contourner les difficultés inhérentes à l’apprentissage en grande dimension et facilite l’analyse conjointe des descriptions multiples (les vues). Les contributions de cette thèse portent sur l’utilisation de la mesure de dissimilarité embarquée dans les méthodes de Forêts Aléatoires pour l’apprentissage multi-vue de données HDLSS. En particulier, nous présentons trois résultats: (i) la démonstration et l’analyse de l’efficacité de cette mesure pour l’apprentissage multi-vue de données HDLSS; (ii) une nouvelle méthode pour mesurer les dissimilarités à partir de Forêts Aléatoires, plus adaptée à ce type de problème d’apprentissage; et (iii) une nouvelle façon d’exploiter l’hétérogénèité des vues, à l’aide d’un mécanisme de combinaison dynamique. Ces résultats ont été obtenus sur des données radiomiques mais aussi sur des problèmes multi-vue classiques. / The work of this thesis was initiated by a Radiomic learning problem. Radiomics is a medical discipline that aims at the large-scale analysis of data from traditional medical imaging to assist in the diagnosis and treatment of cancer. The main hypothesis of this discipline is that by extracting a large amount of information from the images, we can characterize the specificities of this pathology in a much better way than the human eye. To achieve this, Radiomics data are generally based on several types of images and/or several types of features (from images, clinical, genomic). This thesis approaches this problem from the perspective of Machine Learning (ML) and aims to propose a generic solution, adapted to any similar learning problem. To do this, we identify two types of ML problems behind Radiomics: (i) learning from high dimension, low sample size (HDLSS) and (ii) multiview learning. The solutions proposed in this manuscript exploit dissimilarity representations obtained using the Random Forest method. The use of dissimilarity representations makes it possible to overcome the well-known difficulties of learning high dimensional data, and to facilitate the joint analysis of the multiple descriptions, i.e. the views.The contributions of this thesis focus on the use of the dissimilarity easurement embedded in the Random Forest method for HDLSS multi-view learning. In particular, we present three main results: (i) the demonstration and analysis of the effectiveness of this measure for HDLSS multi-view learning; (ii) a new method for measuring dissimilarities from Random Forests, better adapted to this type of learning problem; and (iii) a new way to exploit the heterogeneity of views, using a dynamic combination mechanism. These results have been obtained on radiomic data but also on classical multi-view learning problems.
154

A Monte Carlo Study to Determine Sample Size for Multiple Comparison Procedures in ANOVA

Senteney, Michael H. January 2020 (has links)
No description available.
155

An integrated audit evidence planning model to quantify the extent of audit evidence

Mentz, Marian 11 1900 (has links)
Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence. The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit. Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence. / Auditing / D. Com. (Auditing)
156

自變數有誤差的邏輯式迴歸模型:估計、實驗設計及序貫分析 / Logistic regression models when covariates are measured with errors: Estimation, design and sequential method

簡至毅, Chien, Chih Yi Unknown Date (has links)
本文主要在探討自變數存在有測量誤差時,邏輯式迴歸模型的估計問題,並設計實驗使得測量誤差能滿足遞減假設,進一步應用序貫分析方法,在給定水準下,建立一個信賴範圍。 當自變數存在有測量誤差時,通常會得到有偏誤的估計量,進而在做決策時會得到與無測量誤差所做出的決策不同。在本文中提出了一個遞減的測量誤差,使得滿足這樣的假設,可以證明估計量的強收斂,並證明與無測量誤差所得到的估計量相同的近似分配。相較於先前的假設,特別是證明大樣本的性質,新增加的樣本會有更小的測量誤差是更加合理的假設。我們同時設計了一個實驗來滿足所提出遞減誤差的條件,並利用序貫設計得到一個更省時也節省成本的處理方法。 一般的case-control實驗,自變數也會出現測量誤差,我們也證明了斜率估計量的強收斂與近似分配的性質,並提出一個二階段抽樣方法,計算出所需的樣本數及建立信賴區間。 / In this thesis, we focus on the estimate of unknown parameters, experimental designs and sequential methods in both prospective and retrospective logistic regression models when there are covariates measured with errors. The imprecise measurement of exposure happens very often in practice, for example, in retrospective epidemiology studies, that may due to either the difficulty or the cost of measuring. It is known that the imprecisely measured variables can result in biased coefficients estimation in a regression model and therefore, it may lead to an incorrect inference. Thus, it is an important issue if the effects of the variables are of primary interest. When considering a prospective logistic regression model, we derive asymptotic results for the estimators of the regression parameters when there are mismeasured covariates. If the measurement error satisfies certain assumptions, we show that the estimators follow the normal distribution with zero mean, asymptotically unbiased and asymptotically normally distributed. Contrary to the traditional assumption on measurement error, which is mainly used for proving large sample properties, we assume that the measurement error decays gradually at a certain rate as there is a new observation added to the model. This kind of assumption can be fulfilled when the usual replicate observation method is used to dilute the magnitude of measurement errors, and therefore, is also more useful in practical viewpoint. Moreover, the independence of measurement error and covariate is not required in our theorems. An experimental design with measurement error satisfying the required degenerating rate is introduced. In addition, this assumption allows us to employ sequential sampling, which is popular in clinical trials, to such a measurement error logistic regression model. It is clear that the sequential method cannot be applied based on the assumption that the measurement errors decay uniformly as sample size increasing as in the most of the literature. Therefore, a sequential estimation procedure based on MLEs and such moment conditions is proposed and can be shown to be asymptotical consistent and efficient. Case-control studies are broadly used in clinical trials and epidemiological studies. It can be showed that the odds ratio can be consistently estimated with some exposure variables based on logistic models (see Prentice and Pyke (1979)). The two-stage case-control sampling scheme is employed for a confidence region of slope coefficient beta. A necessary sample size is calculated by a given pre-determined level. Furthermore, we consider the measurement error in the covariates of a case-control retrospective logistic regression model. We also derive some asymptotic results of the maximum likelihood estimators (MLEs) of the regression coefficients under some moment conditions on measurement errors. Under such kinds of moment conditions of measurement errors, the MLEs can be shown to be strongly consistent, asymptotically unbiased and asymptotically normally distributed. Some simulation results of the proposed two-stage procedures are obtained. We also give some numerical studies and real data to verify the theoretical results in different measurement error scenarios.
157

Redução no tamanho da amostra de pesquisas de entrevistas domiciliares para planejamento de transportes: uma verificação preliminar / Reduction in sample size of household interview research for transportation planning: a preliminary check

Aguiar, Marcelo Figueiredo Massulo 11 August 2005 (has links)
O trabalho tem por principal objetivo verificar, preliminarmente, a possibilidade de reduzir a quantidade de indivíduos na amostra de Pesquisa de Entrevistas Domiciliares, sem prejudicar a qualidade e representatividade da mesma. Analisar a influência das características espaciais e de uso de solo da área urbana constitui o objetivo intermediário. Para ambos os objetivos, a principal ferramenta utilizada foi o minerador de dados denominado Árvore de Decisão e Classificação contido no software S-Plus 6.1, que encontra as relações entre as características socioeconômicas dos indivíduos, as características espaciais e de uso de solo da área urbana e os padrões de viagens encadeadas. Os padrões de viagens foram codificados em termos de sequência cronológica de: motivos, modos, durações de viagem e períodos do dia em que as viagens ocorrem. As análises foram baseadas nos dados da Pesquisa de Entrevistas Domiciliares realizada pela Agência de Cooperação Internacional do Japão e Governo do Estado do Pará em 2000 na Região Metropolitana de Belém. Para se atingir o objetivo intermediário o método consistiu em analisar, através da Árvore de Decisão e Classificação, a influência da variável categórica Macrozona, que representa as características espaciais e de uso de solo da área urbana, nos padrões de viagens encadeadas realizados pelos indivíduos. Para o objetivo principal, o método consistiu em escolher, aleatoriamente, sub-amostras contendo 25% de pessoas da amostra final e verificar, através do Processamento de Árvores de Decisão e Classificação e do teste estatístico Kolmogorov - Smirnov, se os modelos obtidos a partir das amostras reduzidas conseguem ilustrar bem a freqüência de ocorrência dos padrões de viagens das pessoas da amostra final. Concluiu-se que as características espaciais e de uso de solo influenciam os padrões de encadeamento de viagens, e portanto foram incluídas como variáveis preditoras também nos modelos obtidos a partir das sub-amostras. A conclusão principal foi a não rejeição da hipótese de que é possível reduzir o tamanho da amostra de pesquisas domiciliares para fins de estudo do encadeamento de viagens. Entretanto ainda são necessárias muitas outras verificações antes de aceitar esta conclusão. / The main aim of this work is to verify, the possibility of reducing the sample size in home-interview surveys, without being detrimental to the quality and representation. The sub aim of this work is to analyze the influence of spatial characteristics and land use of an urban area. For both aims, the main analyses tool used was Data Miner called the Decision and Classification Tree which is in the software S-Plus 6.1. The Data Miner finds relations between trip chaining patterns and individual socioeconomic characteristics, spatial characteristics and land use patterns. The trip chaining patterns were coded in terms of chronological sequence of trip purpose, travel mode, travel time and the period of day in which travel occurs. The analyses were based on home-interview surveys carried out in the Belém Metropolitan Area in 2000, by Japan International Cooperation Agency and Pará State Government. In order to achieve the sub aim of this work, the method consisted of analyzing, using the Decision and Classification Tree, the influence of the categorical variable \"Macrozona\", which represents spatial characteristics and urban land use patterns, in trip chaining patterns carried by the individuals. Concerning the main aim, the method consisted of choosing sub-samples randomly containing 25% of the final sample of individuals and verifying (using Decision and Classification Tree and Kolmogorov-Smirnov statistical test) whether the models obtained from the reduced samples can describe the frequency of the occurrence of the individuals trip chaining patterns in the final sample well. The first conclusion is that spatial characteristics and land use of the urban area have influenced the trip chaining patterns, and therefore they were also included as independent variables in the models obtained from the sub-samples. The main conclusion was the non-rejection of the hypothesis that it is possible to reduce the sample size in home-interview surveys used for trip-chaining research. Nevertheless, several other verifications are necessary before accepting this conclusion.
158

Redução no tamanho da amostra de pesquisas de entrevistas domiciliares para planejamento de transportes: uma verificação preliminar / Reduction in sample size of household interview research for transportation planning: a preliminary check

Marcelo Figueiredo Massulo Aguiar 11 August 2005 (has links)
O trabalho tem por principal objetivo verificar, preliminarmente, a possibilidade de reduzir a quantidade de indivíduos na amostra de Pesquisa de Entrevistas Domiciliares, sem prejudicar a qualidade e representatividade da mesma. Analisar a influência das características espaciais e de uso de solo da área urbana constitui o objetivo intermediário. Para ambos os objetivos, a principal ferramenta utilizada foi o minerador de dados denominado Árvore de Decisão e Classificação contido no software S-Plus 6.1, que encontra as relações entre as características socioeconômicas dos indivíduos, as características espaciais e de uso de solo da área urbana e os padrões de viagens encadeadas. Os padrões de viagens foram codificados em termos de sequência cronológica de: motivos, modos, durações de viagem e períodos do dia em que as viagens ocorrem. As análises foram baseadas nos dados da Pesquisa de Entrevistas Domiciliares realizada pela Agência de Cooperação Internacional do Japão e Governo do Estado do Pará em 2000 na Região Metropolitana de Belém. Para se atingir o objetivo intermediário o método consistiu em analisar, através da Árvore de Decisão e Classificação, a influência da variável categórica Macrozona, que representa as características espaciais e de uso de solo da área urbana, nos padrões de viagens encadeadas realizados pelos indivíduos. Para o objetivo principal, o método consistiu em escolher, aleatoriamente, sub-amostras contendo 25% de pessoas da amostra final e verificar, através do Processamento de Árvores de Decisão e Classificação e do teste estatístico Kolmogorov - Smirnov, se os modelos obtidos a partir das amostras reduzidas conseguem ilustrar bem a freqüência de ocorrência dos padrões de viagens das pessoas da amostra final. Concluiu-se que as características espaciais e de uso de solo influenciam os padrões de encadeamento de viagens, e portanto foram incluídas como variáveis preditoras também nos modelos obtidos a partir das sub-amostras. A conclusão principal foi a não rejeição da hipótese de que é possível reduzir o tamanho da amostra de pesquisas domiciliares para fins de estudo do encadeamento de viagens. Entretanto ainda são necessárias muitas outras verificações antes de aceitar esta conclusão. / The main aim of this work is to verify, the possibility of reducing the sample size in home-interview surveys, without being detrimental to the quality and representation. The sub aim of this work is to analyze the influence of spatial characteristics and land use of an urban area. For both aims, the main analyses tool used was Data Miner called the Decision and Classification Tree which is in the software S-Plus 6.1. The Data Miner finds relations between trip chaining patterns and individual socioeconomic characteristics, spatial characteristics and land use patterns. The trip chaining patterns were coded in terms of chronological sequence of trip purpose, travel mode, travel time and the period of day in which travel occurs. The analyses were based on home-interview surveys carried out in the Belém Metropolitan Area in 2000, by Japan International Cooperation Agency and Pará State Government. In order to achieve the sub aim of this work, the method consisted of analyzing, using the Decision and Classification Tree, the influence of the categorical variable \"Macrozona\", which represents spatial characteristics and urban land use patterns, in trip chaining patterns carried by the individuals. Concerning the main aim, the method consisted of choosing sub-samples randomly containing 25% of the final sample of individuals and verifying (using Decision and Classification Tree and Kolmogorov-Smirnov statistical test) whether the models obtained from the reduced samples can describe the frequency of the occurrence of the individuals trip chaining patterns in the final sample well. The first conclusion is that spatial characteristics and land use of the urban area have influenced the trip chaining patterns, and therefore they were also included as independent variables in the models obtained from the sub-samples. The main conclusion was the non-rejection of the hypothesis that it is possible to reduce the sample size in home-interview surveys used for trip-chaining research. Nevertheless, several other verifications are necessary before accepting this conclusion.
159

An integrated audit evidence planning model to quantify the extent of audit evidence

Mentz, Marian 11 1900 (has links)
Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence. The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit. Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence. / Auditing / D. Com. (Auditing)
160

變動樣本大小的無母數平均值管制圖之研究 / Study of nonparametric mean control chart with variable sample sizes

周遊宇, Zhou, Youyu Unknown Date (has links)
自舒華特發明以管制圖監測製程以來,管制圖在工程的應用日趨重要。在特殊工程中,一個高效的管制圖方法尤為重要。基於此項事實,在文獻中各式各樣的管制圖層出不窮且技術日益完善。但傳統管制圖往往受制于常態分佈,因此在無母數管制圖研究方向仍有大量工作值得探討。於是本文在母體分佈未知情況下,推廣Yang (2015)的無母數平均值管制圖方法建立變動樣本指数加权移动平均管制圖,VSS EWMA-np control chart。新的管制圖將變動樣本大小(VSS)和指數加權移動平均(EWMA)方法結合建立一種新的管制圖方法,並用這種新型管制圖監測未知分佈母體的平均值是否發生變動。而為了監測平均數是否發生變化,也為了減少抽樣損失,本文評估管制圖監測效力的指標為管制圖偵測出異常訊息所需抽樣的樣本數期望值(EN)、平均連串長度(ARL)和平均觀測值總數(ANOS)。從本文的比較結果看出新的變動樣本指數加權移動平均管制圖擁有更好的失控偵測力。 / Since Shewhart invention control chart monitor the process, control charts are increasingly important in engineering applications. In special projects, an efficient control chart is especially important. Based on this fact, the various kinds of control charts in the literature are not poor and the technology is improving. However, traditional control charts are often subject to normal distribution, so there is still a lot of work to be discussed in the direction of the study of non-parametric control charts. So in this paper under unknown distribution in the matrix, Yang (2015) established on the basis of the theory of a non-parametric method of control chart - Exponentially Weighted Moving Average Control Chart with Variable Sampling Sizes (VSS EWMA - np control chart). New control chart will change the sample size (VSS) and exponential weighted moving average (EWMA) method to establish a new control chart, and use new control chart for monitoring the mean of unknown distribution matrix is changed. And whether to monitor the average changes in order to reduce the loss of sampling, this paper mainly evaluate control chart for monitoring the effectiveness of the statistics for the expected value of the sample size (EN), the average run length (ARL) and the average number of observations to signal (ANOS). From the comparison shown in this paper, the new control chart has better detection.

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