Pengaruh TIME Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control Dan Self Esteem in Relation to Ambition Terhadap Terjadinya Penghentian Prematur Atas Prosedur Audit(premature Sign Off) (Studi Empiris Pada Kantor Akuntan P

This study examines the influence of time pressure, audit risk, professional commitment, review procedure and quality control and self esteem in relation to ambition to premature sign-off of audit procedure of Public Accountant Firms. Respondents in this study are auditors who worked for public accounting firm in Riau, Padang, Medan. The samples in this study are 120 auditors from 30 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and use SPSS version 17.00 as the software for processing the data. The result shows that the time pressure, audit risk, positively and significantly influences to premature sign-off of audit procedure. Professional commitment, review procedure and quality control and self esteem in relation to ambiton, negatively and significantly influences to premature sign-off of audit procedure

Pengaruh TIME Pressure, Risiko Audit, Turnover Intention, Prosedur Review Dan Kontrol Kualitas Terhadap Penghentian Prematur Atas Prosedur Audit ( Studi Empiris Pada Auditor Kantor Akuntan Publik Di Pekanbaru, Padang Dan Medan)

This study aimed to examine the effect of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure. This study was conducted at the public accounting firm in Pekanbaru, Padang and Medan. The population in this study were employed who worked in the public accounting firm in Pekanbaru, Padang and Medan (34 the public accounting firm). The sampling method used in this study is saturated sampling method. The respondent in this study is the senior auditor, junior auditor and supervisor. The sample used in this study were 102 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The logistic regression show that time pressure, audit risk, turnover intention, review procedure and quality control have an effect on premature signed off of audit procedure. The magnitude of the effect (R2) t influence of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure was 74,5%. While the remaining 25,5% is influenced by other independent variabel that are not observed in this study

Tempus Fugit: Time Pressure in Risky Decisions

We study the effects of time pressure on risky decisions for pure gain prospects, pure loss prospects, and mixed prospects involving both gains and losses. In an experiment we find that risk aversion for gains is robust under time pressure whereas risk seeking for losses turns into risk aversion under time pressure. For mixed prospects, subjects become more loss averse and more gain seeking under time pressure, depending on the framing of the prospects. The results suggest the importance of aspiration levels under time pressure. We discuss the implications of our findings for decision making situations that involve time pressure

Time Pressure and System Delays in Information Search

We report preliminary results of the impact of time pres- sure and system delays on search behavior from a laboratory study with forty-three participants. To induce time pres- sure, we randomly assigned half of our study participants to a treatment condition where they were only allowed five minutes to search for each of four ad-hoc search topics. The other half of the participants were given no task time limits. For half of participants’ search tasks (n=2), five second de- lays were introduced after queries were submitted and SERP results were clicked. Results showed that participants in the time pressure condition queried at a significantly higher rate, viewed significantly fewer documents per query, had significantly shallower hover and view depths, and spent sig- nificantly less time examining documents and SERPs. We found few significant differences in search behavior for sys- tem delay or interaction effects between time pressure and system delay. These initial results show time pressure has a significant impact on search behavior and suggest the de- sign of search interfaces and features that support people who are searching under time pressure

Is the perception of time pressure a barrier to healthy eating and physical activity among women?

Objectives To describe the proportion of women reporting time is a barrier to healthy eating and physical activity, the characteristics of these women and the perceived causes of time pressure, and to examine associations between perceptions of time as a barrier and consumption of fruit, vegetables and fast food, and physical activity.Design A cross-sectional survey of food intake, physical activity and perceived causes of time pressure.Setting A randomly selected community sample.Subjects A sample of 1580 women self-reported their food intake and their perceptions of the causes of time pressure in relation to healthy eating. An additional 1521 women self-reported their leisure-time physical activity and their perceptions of the causes of time pressure in relation to physical activity.Results Time pressure was reported as a barrier to healthy eating by 41 % of the women and as a barrier to physical activity by 73 %. Those who reported time pressure as a barrier to healthy eating were significantly less likely to meet fruit, vegetable and physical activity recommendations, and more likely to eat fast food more frequently.Conclusions Women reporting time pressure as a barrier to healthy eating and physical activity are less likely to meet recommendations than are women who do not see time pressure as a barrier. Further research is required to understand the perception of time pressure issues among women and devise strategies to improve women’s food and physical activity behaviours

Tempus Fugit: Time Pressure in Risky Decisions

We study the effects of time pressure on risky decisions for pure gain prospects, pure loss prospects, and mixed prospects involving both gains and losses. In an experiment we find that risk aversion for gains is robust under time pressure whereas risk seeking for losses turns into risk aversion under time pressure. For mixed prospects, subjects become more loss averse and more gain seeking under time pressure, depending on the framing of the prospects. The results suggest the importance of aspiration levels under time pressure. We discuss the implications of our findings for decision making situations that involve time pressure.time pressure; risky decisions; risk aversion; loss aversion; gain seeking; aspiration level

Turbulent jet interaction with a long rise-time pressure signature

A sonic boom signature with a long rise time has the ability to reduce the sonic boom, but it does not necessarily minimize the sonic boom at the ground level because of the real atmospheric turbulence. In this study, an effect of the turbulence on a long rise-time pressure signature was experimentally investigated in a ballistic range facility. To compare the effects of the turbulence on the long and short rise-time pressure signatures, a cone-cylinder projectile that simultaneously produces these pressure signatures was designed. The pressure waves interacted with a turbulent field generated by a circular nozzle. The turbulence effects were evaluated using flow diagnostic techniques: high-speed schlieren photography, a point-diffraction interferometer, and a pressure measurement. In spite of the fact that the long and short rise-time pressure signatures simultaneously travel through the turbulent field, the turbulence effects do not give the same contribution to these overpressures. Regarding the long rise-time pressure signature, the overpressure fluctuation due to the turbulence interaction is almost uniform, and a standard deviation 1.5 times greater than that of the no-turbulence case is observed. By contrast, a short rise-time pressure signature which passed through the same turbulent field is strongly affected by the turbulence. A standard deviation increases by a factor of 14 because of the turbulence interaction. Additionally, there is a non-correlation between the overpressure fluctuations of the long and short rise-time pressure signatures. These results deduce that the length of the rise time is important to the turbulence effects such as the shock focusing/diffracting

Personalized modeling for real-time pressure ulcer prevention in sitting posture

, Ischial pressure ulcer is an important risk for every paraplegic person and a major public health issue. Pressure ulcers appear following excessive compression of buttock's soft tissues by bony structures, and particularly in ischial and sacral bones. Current prevention techniques are mainly based on daily skin inspection to spot red patches or injuries. Nevertheless, most pressure ulcers occur internally and are difficult to detect early. Estimating internal strains within soft tissues could help to evaluate the risk of pressure ulcer. A subject-specific biomechanical model could be used to assess internal strains from measured skin surface pressures. However, a realistic 3D non-linear Finite Element buttock model, with different layers of tissue materials for skin, fat and muscles, requires somewhere between minutes and hours to compute, therefore forbidding its use in a real-time daily prevention context. In this article, we propose to optimize these computations by using a reduced order modeling technique (ROM) based on proper orthogonal decompositions of the pressure and strain fields coupled with a machine learning method. ROM allows strains to be evaluated inside the model interactively (i.e. in less than a second) for any pressure field measured below the buttocks. In our case, with only 19 modes of variation of pressure patterns, an error divergence of one percent is observed compared to the full scale simulation for evaluating the strain field. This reduced model could therefore be the first step towards interactive pressure ulcer prevention in a daily setup. Highlights-Buttocks biomechanical modelling,-Reduced order model,-Daily pressure ulcer prevention

Pengaruh TIME Pressure, Resiko Audit, Locus Of Control, dan Turnover Intentions terhadap Penghentian Prematur Atas Prosedur Audit (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang, Jambi dan Batam)

This research aimed to analyze the time pressure, the risk of audit, the external locus of control, and turnover intentions to premature Sign-off of audit procedure. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, Jambi dan Batam. The method of collecting data in the research was survey method with the questionnaire instrument. The data USAge in this research was primary data collecting through the questionnaires. The questionnaires proccesed were totaled as many as 67 questionnaires from 85 questionnaires diffused.According to the data quality consisted of he validity test, the reliability test and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately usd as an indicator.The result of this research indicated that the audit risk variable and turnover intentions have significanly influence to premature sign-off of audit procedure. Whilst the time pressure variable and the external locus of control don\u27t have significantly influence to premature sign-off of audit procedure

Decision making under time pressure: an independent test of sequential sampling models

Choice probability and choice response time data from a risk-taking decision-making task were compared with predictions made by a sequential sampling model. The behavioral data, consistent with the model, showed that participants were less likely to take an action as risk levels increased, and that time pressure did not have a uniform effect on choice probability. Under time pressure, participants were more conservative at the lower risk levels but were more prone to take risks at the higher levels of risk. This crossover interaction reflected a reduction of the threshold within a single decision strategy rather than a switching of decision strategies. Response time data, as predicted by the model, showed that participants took more time to make decisions at the moderate risk levels and that time pressure reduced response time across all risk levels, but particularly at the those risk levels that took longer time with no pressure. Finally, response time data were used to rule out the hypothesis that time pressure effects could be explained by a fast-guess strategy