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Statistics represent the processes of collecting information, storing, and presenting data. Hence, this discipline's knowledge is necessary for developing and improving numerous industrial, economic, social, and political processes and life in general. This paper highlights the elements of statistics, from the basic principles and concepts to their applications in scientific research in accounting, which is a profession that contributes to the financial processes of individuals and nations and which, therefore, requires appropriate data processing for reporting and accounting processes, that is currently an area of relevance in the national economy. The main results of this research show that statistics are essential for applying accounting processes and that scientific research in accounting areas is still developing. Still, the use of statistics can mean a profitable path for it., La estadística representa los procesos de recolección de información, almacenaje y presentación de datos. De ahí que resulte tan necesario el conocimiento de esta disciplina para el desarrollo y mejora de numerosos procesos industriales, económicos, sociales, políticos y la vida en general. En este trabajo se destacan los elementos de la estadística, desde los principios básicos y conceptos hasta sus aplicaciones en la investigación científica en contaduría, que es una profesión que aporta a los procesos financieros de las personas y las naciones, y que, por tanto, requiere un tratamiento de datos apropiado para la generación de informes y procesos contables, que son actualmente un área de relevancia en la economía nacional. Los principales resultados de esta investigación muestran que la estadística es fundamental para la aplicación de los procesos contables y que la investigación científica en áreas de contabilidad aun es incipiente pero el uso de la estadística puede significar un camino provechoso para ello.

This thesis aims to study if descriptive representation, i.e. the social likeness between representatives and population, is considered important and if it changes when a national parliament is prevented from convening in full-format during a crisis. A maintained descriptive representation is important as it reflects that representatives have equal opportunities to execute their representational duties during a crisis (fairness argument), and because the interests of underrepresented groups otherwise risk being represented to a lesser degree (interest argument). By adopting a mixed-methods approach, semi-structured interviews are used to study how representatives were selected to participate in the reduced voting procedures in the Swedish parliament during the COVID-19 pandemic, and if descriptive representation (gender, age, geographical) was considered in this process. Results show that while descriptive representation was considered by five out of eight party groups – most prominently gender representation motivated by the fairness argument – it was not as influential as other more practical factors in the selection process, such as proximity to parliament or the need of being present for other reasons. Furthermore, changes in the descriptive representation in the Swedish parliament are studied by voting data using descriptive statistics and regression analysis. Results show that the share of women increased slightly during votes during the pandemic, contrary to developments in many other parliaments. Representatives over 65 years old decreased, as did representatives from constituencies far from parliament. Significant differences in average voting participation rate arose for the different age and geographical groups, indicating unequal opportunities to execute their representational duties during the crisis.

The objective of this methodological study is to define and develop a qualitative peakedness measure and to test its validity. One hundred twenty qualitative distributions were generated from binomial distributions. The percentile kurtosis and the average of five judges when visually assessing the degree of peakedness were used as validity criteria. Peakedness was defined as the standout of the peak between the shoulders. From the frequencies of the nominal categories, it was specified how to chart a bar diagram and measure the distance from the peak to the shoulders. The statistic showed a behavior adjusted to expectations. Its correlation with average inter-judge peakedness was .87 and with percentile kurtosis −.38. It is concluded that a concept of qualitative peakedness can be defined and measured reliably, L'objectif de cette étude méthodologique est de définir et de développer une mesure de l'acuité qualitative et d'en vérifier la validité. 120 distributions qualitatives ont été générées à partir de distributions binomiales. La kurtosis percentile et la moyenne de cinq juges lors de l'évaluation visuelle du degré d’acuité ont été utilisées comme critères de validité. L’acuité était définie comme la saillie du pic entre les épaules. A partir des fréquences des catégories nominales, il a été précisé comment tracer un diagramme à barres et mesurer la distance du pic aux épaules. La statistique a montré un comportement ajusté aux attentes. Sa corrélation avec l’acuité moyen inter-juges était de .87 et avec la kurtosis percentile de −.38. Il est conclu qu'un concept d’acuité qualitative peut être défini et mesuré de manière fiable., O objetivo deste estudo metodológico é definir e desenvolver uma medida de afilamento qualitativo e verificar sua validade. 120 distribuições qualitativas foram geradas a partir de distribuições binomiais. A curtose percentil e a média de cinco juízes na avaliação visual do grau de afilamento foram utilizadas como critérios de validade. Afilamento foi definida como a saliência do pico entre os ombros. A partir das frequências das categorias nominais, foi especificado como traçar um diagrama de barras e medir a distância do pico aos ombros. A estatística mostrou um comportamento ajustado às expectativas. Sua correlação com afilamento médio entre juízes foi de .87 e com curtose percentil −.38. Conclui-se que um conceito de afilamento qualitativo pode ser definido e mensurado de forma confiável., El objetivo de este estudio metodológico es definir y desarrollar una medida de apuntamiento cualitativo y comprobar su validez. Se generaron 120 distribuciones cualitativas desde distribuciones binomiales. La curtosis percentílica y el promedio de cinco jueces al evaluar visualmente grado de apuntamiento se usaron como criterios de validez. Se definió apuntamiento como la saliencia del pico entre los hombros. Desde las frecuencias de las categorías nominales, se precisó cómo trazar un diagrama de barras y medir la distancia del pico a los hombros. La estadística mostró un comportamiento ajustado a las expectativas. Su correlación con apuntamiento promedio interjuez fue de .87 y con curtosis percentílica −.38. Se concluye que un concepto de apuntamiento cualitativo se puede definir y medir confiablemente

Statistics represent the processes of collecting information, storing, and presenting data. Hence, this discipline's knowledge is necessary for developing and improving numerous industrial, economic, social, and political processes and life in general. This paper highlights the elements of statistics, from the basic principles and concepts to their applications in scientific research in accounting, which is a profession that contributes to the financial processes of individuals and nations and which, therefore, requires appropriate data processing for reporting and accounting processes, that is currently an area of relevance in the national economy. The main results of this research show that statistics are essential for applying accounting processes and that scientific research in accounting areas is still developing. Still, the use of statistics can mean a profitable path for it., La estadística representa los procesos de recolección de información, almacenaje y presentación de datos. De ahí que resulte tan necesario el conocimiento de esta disciplina para el desarrollo y mejora de numerosos procesos industriales, económicos, sociales, políticos y la vida en general. En este trabajo se destacan los elementos de la estadística, desde los principios básicos y conceptos hasta sus aplicaciones en la investigación científica en contaduría, que es una profesión que aporta a los procesos financieros de las personas y las naciones, y que, por tanto, requiere un tratamiento de datos apropiado para la generación de informes y procesos contables, que son actualmente un área de relevancia en la economía nacional. Los principales resultados de esta investigación muestran que la estadística es fundamental para la aplicación de los procesos contables y que la investigación científica en áreas de contabilidad aun es incipiente pero el uso de la estadística puede significar un camino provechoso para ello.

Statistics represent the processes of collecting information, storing, and presenting data. Hence, this discipline's knowledge is necessary for developing and improving numerous industrial, economic, social, and political processes and life in general. This paper highlights the elements of statistics, from the basic principles and concepts to their applications in scientific research in accounting, which is a profession that contributes to the financial processes of individuals and nations and which, therefore, requires appropriate data processing for reporting and accounting processes, that is currently an area of relevance in the national economy. The main results of this research show that statistics are essential for applying accounting processes and that scientific research in accounting areas is still developing. Still, the use of statistics can mean a profitable path for it., La estadística representa los procesos de recolección de información, almacenaje y presentación de datos. De ahí que resulte tan necesario el conocimiento de esta disciplina para el desarrollo y mejora de numerosos procesos industriales, económicos, sociales, políticos y la vida en general. En este trabajo se destacan los elementos de la estadística, desde los principios básicos y conceptos hasta sus aplicaciones en la investigación científica en contaduría, que es una profesión que aporta a los procesos financieros de las personas y las naciones, y que, por tanto, requiere un tratamiento de datos apropiado para la generación de informes y procesos contables, que son actualmente un área de relevancia en la economía nacional. Los principales resultados de esta investigación muestran que la estadística es fundamental para la aplicación de los procesos contables y que la investigación científica en áreas de contabilidad aun es incipiente pero el uso de la estadística puede significar un camino provechoso para ello.

Statistics represent the processes of collecting information, storing, and presenting data. Hence, this discipline's knowledge is necessary for developing and improving numerous industrial, economic, social, and political processes and life in general. This paper highlights the elements of statistics, from the basic principles and concepts to their applications in scientific research in accounting, which is a profession that contributes to the financial processes of individuals and nations and which, therefore, requires appropriate data processing for reporting and accounting processes, that is currently an area of relevance in the national economy. The main results of this research show that statistics are essential for applying accounting processes and that scientific research in accounting areas is still developing. Still, the use of statistics can mean a profitable path for it., La estadística representa los procesos de recolección de información, almacenaje y presentación de datos. De ahí que resulte tan necesario el conocimiento de esta disciplina para el desarrollo y mejora de numerosos procesos industriales, económicos, sociales, políticos y la vida en general. En este trabajo se destacan los elementos de la estadística, desde los principios básicos y conceptos hasta sus aplicaciones en la investigación científica en contaduría, que es una profesión que aporta a los procesos financieros de las personas y las naciones, y que, por tanto, requiere un tratamiento de datos apropiado para la generación de informes y procesos contables, que son actualmente un área de relevancia en la economía nacional. Los principales resultados de esta investigación muestran que la estadística es fundamental para la aplicación de los procesos contables y que la investigación científica en áreas de contabilidad aun es incipiente pero el uso de la estadística puede significar un camino provechoso para ello.

Tato práce se zabývá analýzou vývoje počtu podniků pod zahraniční kontrolou dle země vrcholového vlastníka. Cílem práce je zpracovat a porovnat získaná data. Na datech dostupných od roku 2017 do roku 2020 bude za využití metod deskriptivní statistiky tento vývoj analyzován., The thesis deals with the analysis of the development of number of companies in foreign control by the country of the top proprietor. The objective of the thesis is to process and compare gathered data. On the data gathered from 2017 to 2020, this development will be analyzed utilizing the methods of descriptive statistics., Fakulta ekonomicko-správní, Student přednesl téma své BP. Vývoj počtu podniků pod zahraniční kontrolou dle země vrcholového vlastníka Otázky vedoucího BP: 1. Je možné alespoň přibližně říct, jaké typy podniků z hlediska ekonomické činnosti jsou v ČR nejčastěji pod kontrolou zahraničních vlastníků? Otázky komise: 1. Jaké jsou klíčové dopady pro ČR za jednotlivé roky? 2. Zkoumal jste příčiny příchodů a odchodů zahraničních firem na trh? Jaké to představuje důsledky pro daný trh? Student na otázky reagoval., Dokončená práce s úspěšnou obhajobou

Der vorliegende Beitrag thematisiert die Bürgerbeteiligung in der Landeshauptstadt Erfurt, deren Untersuchung ein Teilziel der Wohnungs- und Haushaltsbefragung 2020 war. Dabei wurden die bisher genutzten sowie die in Frage kommenden Beteiligungsformen erfragt und im Hinblick auf soziodemografische, strukturspezifische und räumliche Merkmale ausgewertet. Es zeigt sich, dass es überwiegend die älteren, schon länger in Erfurt wohnenden Personen sind, die über ein gutes Einkommen verfügen, ein hohes Qualifikationsniveau besitzen und keinen Migrationshintergrund aufweisen, die sich beteiligen und zukünftig beteiligen wollen. Diese Personen sind zudem häufiger in der Innenstadt oder im dörflichen Bereich wohnhaft und fühlen sich stark an ihr Wohngebiet gebunden. Vor dem Hintergrund dieser Erkenntnis wird anschließend ein kurzer Exkurs unternommen, in welchem Ansätze für eine bessere Partizipation gegeben werden. Im Besonderen wird dabei auf das Format der Bürgerbefragung eingegangen, da diese bei der Berücksichtigung von benachteiligten Merkmalsgruppen als sehr adaptiv gelten kann.

Eine repräsentative Befragung in Norderstedt zeigt ein großes Interesse an sehr kleinen Wohnungen. 12 % der Befragten würden dort gerne sofort einziehen, 32 % sind aktuell an derartigen Angeboten interessiert, für 54 % kann das Thema in Zukunft interessant werden. Eine Definition von Kleinstwohnungen wurde nicht vorgegeben, sondern über zwei Fragen gesucht: 23 % der Befragten wollen oder können nicht mehr als 525 € monatlich für Wohnen ausgeben. Bei einer Warmmiete von 15 €/m² für neue Wohnungen würden sich 13 % für maximal 35 m² Wohnfläche entscheiden. Ein solches Angebot ist in Norderstedt derzeit nicht zu finden. Das erhebliche Interesse an solchen Wohnangeboten ergibt sich aber keineswegs nur aus finanziellen Nöten. Noch stärker ist die Motivation, Nachhaltigkeit auch bei der eigenen Wohnung praktizieren zu können. Dazu passt der starke Wunsch, ohne eigenes Auto leben zu können.

Background: Agile projects are statistically more likely to succeed then waterfall projects. The overall aim of this study was to explore the nursing staffs’ experiences with an agile development process, from its initial requirements to the deployment of its outcome of ICT solutions aimed at supporting discharge planning. Methods: An explorative design with quantitative and qualitative methods was used. Qualitative data was collected through seven focus group interviews. Quantitative data was collected via an ICT-system, and with an evaluation form submitted by fourteen registered nurses and nine district nurses. Results: Qualitative result of the experiences with the agile development process and its outcome resulted in one theme, four categories, and ten subcategories. The theme was found to be about time and timing, namely the amount of time for the different activities and the timing of activities within and between organisations. The agile development process increased the participants’ readiness for change by offering time to learn, practice, engage and reflect, and then adopt the ICT as a support to daily practice. Quantitative results showed a variated adoption of the ICT. Conclusion: There is a need for time to prepare, understand and adopt new tools, services and procedures and a need for additional time to prepare, understand and adopt the new among individuals, collectives, organizations, and sometimes even between different collectives or organizations. The agile development process offered the end-users involvement through the development process, which gave them time to change it both individually and collectively. However, there is a need for close collaboration between the development project team and management to reach an organizational change that is timely for both the individual and the collective change. When time or timing fails in the development or implementation process, there is a huge risk of non-adoption of new tools, services, or proc

Background: Agile projects are statistically more likely to succeed then waterfall projects. The overall aim of this study was to explore the nursing staffs’ experiences with an agile development process, from its initial requirements to the deployment of its outcome of ICT solutions aimed at supporting discharge planning. Methods: An explorative design with quantitative and qualitative methods was used. Qualitative data was collected through seven focus group interviews. Quantitative data was collected via an ICT-system, and with an evaluation form submitted by fourteen registered nurses and nine district nurses. Results: Qualitative result of the experiences with the agile development process and its outcome resulted in one theme, four categories, and ten subcategories. The theme was found to be about time and timing, namely the amount of time for the different activities and the timing of activities within and between organisations. The agile development process increased the participants’ readiness for change by offering time to learn, practice, engage and reflect, and then adopt the ICT as a support to daily practice. Quantitative results showed a variated adoption of the ICT. Conclusion: There is a need for time to prepare, understand and adopt new tools, services and procedures and a need for additional time to prepare, understand and adopt the new among individuals, collectives, organizations, and sometimes even between different collectives or organizations. The agile development process offered the end-users involvement through the development process, which gave them time to change it both individually and collectively. However, there is a need for close collaboration between the development project team and management to reach an organizational change that is timely for both the individual and the collective change. When time or timing fails in the development or implementation process, there is a huge risk of non-adoption of new tools, services, or proc

Background: Agile projects are statistically more likely to succeed then waterfall projects. The overall aim of this study was to explore the nursing staffs’ experiences with an agile development process, from its initial requirements to the deployment of its outcome of ICT solutions aimed at supporting discharge planning. Methods: An explorative design with quantitative and qualitative methods was used. Qualitative data was collected through seven focus group interviews. Quantitative data was collected via an ICT-system, and with an evaluation form submitted by fourteen registered nurses and nine district nurses. Results: Qualitative result of the experiences with the agile development process and its outcome resulted in one theme, four categories, and ten subcategories. The theme was found to be about time and timing, namely the amount of time for the different activities and the timing of activities within and between organisations. The agile development process increased the participants’ readiness for change by offering time to learn, practice, engage and reflect, and then adopt the ICT as a support to daily practice. Quantitative results showed a variated adoption of the ICT. Conclusion: There is a need for time to prepare, understand and adopt new tools, services and procedures and a need for additional time to prepare, understand and adopt the new among individuals, collectives, organizations, and sometimes even between different collectives or organizations. The agile development process offered the end-users involvement through the development process, which gave them time to change it both individually and collectively. However, there is a need for close collaboration between the development project team and management to reach an organizational change that is timely for both the individual and the collective change. When time or timing fails in the development or implementation process, there is a huge risk of non-adoption of new tools, services, or proc

Background Inflammatory Bowel Diseases are chronic diseases often with complex treatment. The treatment is lifelong and complex and may include several different pharmaceutical groups and sometimes surgery. Not rarely is treatment resistance developed and the treatment may come with different degrees of side effects. Earlier research has shown insufficient to medication adherence and a lower degree of health-related quality of life in patients with inflammatory bowel disease. The aim is to describe the relationship between medication adherence and health-related quality of life in a Swedish population diagnosed with inflammatory bowel disease. Additional research questions are if any risk factors of low medication adherence can be identified from the collected variables. Methods This cross-sectional study included N=206 patients from three different regions in Sweden. The questionnaires MMAS-8 and Short Health Scale were used combined with a questionnaire regarding patient characteristics. The data and patient characteristics were described and analyzed using descriptive statistics. Ethical approval has been received from the Regional Ethical Review Board, Linköping, Sweden (no.: 2015/369-31). Results The majority of patients had Ulcerative Colitis (62.6%) There were no significant differences between the different groups of Inflammatory Bowel Disease regarding patient characteristics apart from having gone through surgical procedures, which were more common in patients with Crohn’s disease. A small correlation was shown between medication adherence and the health-related quality of life dimension social function (rho = -0.146; p <0.05). Medication adherence showed no significant correlations to the remaining health-related quality of life dimensions: disease related worry, symptom burden and sense of general well-being. Possible risk factors identified for low medication adherence were age between 30 and 50, working at high occupational level, and higher educati

Background: Agile projects are statistically more likely to succeed then waterfall projects. The overall aim of this study was to explore the nursing staffs’ experiences with an agile development process, from its initial requirements to the deployment of its outcome of ICT solutions aimed at supporting discharge planning. Methods: An explorative design with quantitative and qualitative methods was used. Qualitative data was collected through seven focus group interviews. Quantitative data was collected via an ICT-system, and with an evaluation form submitted by fourteen registered nurses and nine district nurses. Results: Qualitative result of the experiences with the agile development process and its outcome resulted in one theme, four categories, and ten subcategories. The theme was found to be about time and timing, namely the amount of time for the different activities and the timing of activities within and between organisations. The agile development process increased the participants’ readiness for change by offering time to learn, practice, engage and reflect, and then adopt the ICT as a support to daily practice. Quantitative results showed a variated adoption of the ICT. Conclusion: There is a need for time to prepare, understand and adopt new tools, services and procedures and a need for additional time to prepare, understand and adopt the new among individuals, collectives, organizations, and sometimes even between different collectives or organizations. The agile development process offered the end-users involvement through the development process, which gave them time to change it both individually and collectively. However, there is a need for close collaboration between the development project team and management to reach an organizational change that is timely for both the individual and the collective change. When time or timing fails in the development or implementation process, there is a huge risk of non-adoption of new tools, services, or proc

Background: Agile projects are statistically more likely to succeed then waterfall projects. The overall aim of this study was to explore the nursing staffs’ experiences with an agile development process, from its initial requirements to the deployment of its outcome of ICT solutions aimed at supporting discharge planning. Methods: An explorative design with quantitative and qualitative methods was used. Qualitative data was collected through seven focus group interviews. Quantitative data was collected via an ICT-system, and with an evaluation form submitted by fourteen registered nurses and nine district nurses. Results: Qualitative result of the experiences with the agile development process and its outcome resulted in one theme, four categories, and ten subcategories. The theme was found to be about time and timing, namely the amount of time for the different activities and the timing of activities within and between organisations. The agile development process increased the participants’ readiness for change by offering time to learn, practice, engage and reflect, and then adopt the ICT as a support to daily practice. Quantitative results showed a variated adoption of the ICT. Conclusion: There is a need for time to prepare, understand and adopt new tools, services and procedures and a need for additional time to prepare, understand and adopt the new among individuals, collectives, organizations, and sometimes even between different collectives or organizations. The agile development process offered the end-users involvement through the development process, which gave them time to change it both individually and collectively. However, there is a need for close collaboration between the development project team and management to reach an organizational change that is timely for both the individual and the collective change. When time or timing fails in the development or implementation process, there is a huge risk of non-adoption of new tools, services, or proc

This paper compares the partnership arrangements of Turkish and Ethnic German immigrants (i.e., return migrants from Ethnic German communities from predominantly Eastern European countries), the two largest migrant groups in Germany, and native Germans. Most existing analyses of migrants' partnerships focus on intermarriage, marriage formation, or union dissolution. We know only a little, however, about the prevalence of non-marital living arrangements. Given that single person households and cohabitation are widespread phenomena mainly in post-materialist societies, analyzing whether immigrants engage in these behaviors sheds light on potential adaptation processes. The analyses are based on the German Microcensus of the years 2009 and 2013, with a focus on adults in the 18–40 age group. First, we present descriptive findings on the prevalence of partnership arrangements of immigrants and native Germans. Second, we estimate cross-sectional regressions with the partnership arrangement as the outcome variable in order to control for compositional differences between immigrant groups with respect to education. Our results show that while the vast majority of first-generation immigrants are married, the share of married natives is considerably smaller. Living in an independent household without a partner and cohabitation are rare phenomena among immigrants. By contrast, about one in seven natives is cohabiting and more than one quarter is living in an independent household without a partner. The most prevalent partnership living arrangement of the Turkish second generation is living in the parental household without a partner. These results are robust after controlling for education, age, and year in the multiple regression analysis.

This study explores whether the diffusion of gender-equitable attitudes towards female employment is associated with fertility. We argue that any positive effect on fertility requires not only high levels of gender-equitable attitudes overall, but also attitude convergence between men and women. We analyse 27 countries using data from the World Values Surveys and European Values Studies. We find support for a U-shaped relationship between changes in gender role attitudes and fertility: an initial drop in fertility is observed as countries move from a traditional to a more gender-symmetric model. Beyond a certain threshold, additional increases in gender egalitarianism become positively associated with fertility. This curvi-linear relationship is moderated by the difference in attitudes between men and women: when there is more agreement, changes are more rapid and the effect of gender egalitarian attitudes on fertility strengthens.

We use 2012 data on economically developed countries from the International Social Survey Program to examine variation in “cultural norms” (at the world region and country levels) and “attitudes” (at the individual level) regarding the appropriate roles of family members and formal providers in both the provision and financing of assistance with daily activities at home. Our analysis has two parts: (1) a descriptive analysis of differences in cultural norms by world region and country (N = 25 countries) and (2) a multilevel multinomial logistic regression analysis of the importance of country-level factors in explaining individuals’ elder support attitudes (N = 21 countries). In the descriptive analysis, we find substantial variation in cultural norms both between world regions and between countries within all world regions except for the Nordic countries. The multilevel regression analysis points to the importance of two sets of country-level factors—“macrostructural factors” and “cultural–contextual factors”—in explaining individuals’ elder support attitudes. With regard to macrostructural factors, we find, consistent with our hypotheses, greater support for “publicly financed formal assistance” (i.e., the financing of formal assistance is supported by public funds) in countries with higher spending on services. The effects of the cultural–contextual factors are mostly consistent with our hypotheses and suggest the importance of taking into account the wider religious and political context in explaining individuals’ elder support attitudes. We conclude with a discussion of the social scientific and social policy implications of our findings.

Comparing employment rates of mothers and childless women over the life course across the birth cohorts from 1940 to 1979 in Austria, we address the question of whether the parenthood effect on employment has declined. By following synthetic cohorts of mothers and childless women up to retirement age, we can study both the short-term and long-term consequences of having a child. We consider employment participation as well as working time and also perform analyses by educational level. Our study is based on the Austrian microcensus, conducted between 1986 and 2016, and uses descriptive methods, logistic regression models, and decomposition analysis. The results show that the increase in the proportion of part-time work has led to a declining work volume of mothers with young children, despite employment rates of mothers having increased across cohorts. Return to the workplace is progressively concentrated when the child is 3-5 years old, but the parenthood effect has become weaker only from the time children enter school. Part-time employment is primarily adopted (at least with younger children) by highly educated mothers and often remains a long-term arrangement.