Question: A study was done to assess the

> An experiment was conducted to compare three types of coating materials for copper wire. The purpose of the coating is to eliminate “flaws” in the wire. Ten different specimens of length 5 millimeters were randomly ass

> In the book Design of Experiments for the Quality Improvement, published by the Japanese Standards Association (1989), a study on the amount of dye needed to get the best color for a certain type of fabric was reported. The three amounts of dye, 1 3% wof

> In the paper “Self-Control and Therapist Control in the Behavioral Treatment of Overweight Women,” published in Behavioral Research and Therapy (Vol. 10, 1972), two reduction treatments and a control treatment were stu

> Scientists in the Department of Plant Pathology at Virginia Tech devised an experiment in which 5 different treatments were applied to 6 different locations in an apple orchard to determine if there were significant differences in growth among the treatm

> Organic arsenicals are used by forestry personnel as silvicides. The amount of arsenic that the body takes in when exposed to these silvicides is a major health problem. It is important that the amount of exposure be determined quickly so that a field wo

> In a study conducted by the Department of Health and Physical Education at Virginia Tech, 3 diets were assigned for a period of 3 days to each of 6 subjects in a randomized complete block design. The subjects, playing the role of blocks, were assigned th

> A nuclear power facility produces a vast amount of heat, which is usually discharged into aquatic systems. This heat raises the temperature of the aquatic system, resulting in a greater concentration of chlorophyll a, which in turn extends the growing se

> In an article “Shelf-Space Strategy in Retailing,” published in Proceedings: Southern Marketing Association, the effect of shelf height on the supermarket sales of canned dog food is investigated. An experiment was con

> A random sample X1, . . . , Xn comes from a uniform distribution (see Section 6.1) population U(0, θ) with unknown θ. The data are given below: 0.13, 1.06, 1.65, 1.73, 0.95, 0.56, 2.14, 0.33, 1.22, 0.20, 1.55, 1.18, 0.71, 0.01,

> In a study on The Periphyton of the South River, Virginia: Mercury Concentration, Productivity, and Autotropic Index Studies, conducted by the Department of Environmental Sciences and Engineering at Virginia Tech, the total mercury concentration in perip

> The following data represent the final grades obtained by 5 students in mathematics, English, French, and biology: Test the hypothesis that the courses are of equal difficulty. Use a P-value in your conclusions and discuss your findings. Subject S

> The following data are the percents of foreign additives measured by 5 analysts for 3 similar brands of strawberry jam, A, B, and C: Perform a randomized complete block analysis of variance to test the hypothesis, at the 0.05 level of significance, th

> Three varieties of potatoes are being compared for yield. The experiment is conducted by assigning each variety at random to one of 3 equal-size plots at each of 4 different locations. The following yields for varieties A, B, and C, in 100 kilograms per

> Four kinds of fertilizer f1, f2, f3, and f4 are used to study the yield of beans. The soil is divided into 3 blocks, each containing 4 homogeneous plots. The yields in kilograms per plot and the corresponding treatments are as follows: Conduct an anal

> The financial structure of a firm refers to the way the firm’s assets are divided into equity and debt, and the financial leverage refers to the percentage of assets financed by debt. In the paper The Effect of Financial Leverage on Ret

> In a biological experiment, four concentrations of a certain chemical are used to enhance the growth of a certain type of plant over time. Five plants are used at each concentration, and the growth in each plant is measured in centimeters. The following

> Do Duncan’s test for paired comparisons for the data of Exercise 13.6 on page 519. Discuss the results. Exercise 13.6: A study measured the sorption (either absorption or adsorption) rates of three different types of organic chemical s

> The printout in Figure 13.5 on page 532 gives information on Duncan’s test, using PROC GLM in SAS, for the aggregate data in Example 13.1. Give conclusions regarding paired comparisons using Duncan’s test results. Fig

> The following table (from A. Hald, Statistical Theory with Engineering Applications, John Wiley & Sons, New York, 1952) gives tensile strengths (in deviations from 340) for wires taken from nine cables to be used for a high-voltage network. Each cabl

> A random variable X follows an exponential distribution with mean 1/β. Assume the prior distribution of β is another exponential distribution with mean 2.5. Determine the Bayes estimate of β under the absolute-error loss function.

> The data in the following table represent the number of hours of relief provided by five different brands of headache tablets administered to 25 subjects experiencing fevers of 38â—¦C or more. Perform the analysis of variance and test t

> It is suspected that the environmental temperature at which batteries are activated affects their life. Thirty homogeneous batteries were tested, six at each of five temperatures, and the data are shown below (activated life in seconds). Analyze and inte

> The following data are values of pressure (psi) in a torsion spring for several settings of the angle between the legs of the spring in a free position: Compute a one-way analysis of variance for this experiment and state your conclusion concerning th

> In the study An Evaluation of the Removal Method for Estimating Benthic Populations and Diversity conducted by Virginia Tech on the Jackson River, 5 different sampling procedures were used to determine the species counts. Twenty samples were selected at

> An investigation was conducted to determine the source of reduction in yield of a certain chemical product. It was known that the loss in yield occurred in the mother liquor, that is, the material removed at the filtration stage. It was thought that diff

> Use Tukey’s test, with a 0.05 level of significance, to analyze the means of the five different brands of headache tablets in Exercise 13.2 on page 518. Exercise 13.2:

> The study Loss of Nitrogen Through Sweat by Preadolescent Boys Consuming Three Levels of Dietary Protein was conducted by the Department of Human Nutrition and Foods at Virginia Tech to determine perspiration nitrogen loss at various dietary protein leve

> The purpose of the study The Incorporation of a Chelating Agent into a Flame Retardant Finish of a Cotton Flannelette and the Evaluation of Selected Fabric Properties conducted at Virginia Tech was to evaluate the use of a chelating agent as part of the

> Consider the data of Review Exercise 13.45 on page 555. Make significance tests on the following contrasts: (a) B versus A, C, and D; (b) C versus A and D; (c) A versus D. Exercise 13.45: Four laboratories are being used to perform chemical analysis. Sa

> Use Bartlett’s test at the 0.05 level of significance to test for homogeneity of variances in Exercise 13.6 on page 519. Exercise 13.6: A study measured the sorption (either absorption or adsorption) rates of three different types of o

> A random variable X follows a negative binomial distribution with parameters k = 5 and p [i.e.,b ∗ (x; 5, p)]. Furthermore, we know that p follows a uniform distribution on the interval (0, 1). Find the Bayes estimate of p under the squared-error loss fu

> Use Cochran’s test at the 0.01 level of significance to test for homogeneity of variances in Exercise 13.4 on page 519. Exercise 13.4: Immobilization of free-ranging white-tailed deer by drugs allows researchers the opportunity to clos

> Six different machines are being considered for use in manufacturing rubber seals. The machines are being compared with respect to tensile strength of the product. A random sample of four seals from each machine is used to determine whether the mean tens

> (a) Fit a multiple regression equation of the form μY |x = β0 + β1x + β2x2 to the data of Example 11.8 on page 420. (b) Estimate the yield of the chemical reaction for a temperature of 225 ◦ C.

> The following is a set of coded experimental data on the compressive strength of a particular alloy at various values of the concentration of some additive: (a) Estimate the quadratic regression equation μY |x = β0 + Î&s

> An experiment was conducted in order to determine if cerebral blood flow in human beings can be predicted from arterial oxygen tension (millimeters of mercury). Fifteen patients participated in the study, and the following data were collected: Estimat

> An experiment was conducted on a new model of a particular make of automobile to determine the stopping distance at various speeds. The following data were recorded. (a) Fit a multiple regression curve of the form μD|v = β0 +

> Rayon whiteness is an important factor for scientists dealing in fabric quality. Whiteness is affected by pulp quality and other processing variables. Some of the variables include acid bath temperature, â—¦ C (x1); cascade acid concent

> A client from the Department of Mechanical Engineering approached the Consulting Center at Virginia Tech for help in analyzing an experiment dealing with gas turbine engines. The voltage output of engines was measured at various combinations of blade spe

> For the quadratic model of Exercise 12.51(b), give estimates of the variances and covariances of the estimates of β1 and β11. Exercise 12.51(b): The following is a set of data for y, the amount of money (in thousands of dollars)

> For the model of Exercise 12.50(a), test the hypothesis H0: β4 = 0, H1: β4 ≠ 0. Use a P-value in your conclusion. Exercise 12.50(a): For the punter data in Case Study 12.2, an additional response, â€

> Suppose that a sample consisting of 5, 6, 6, 7, 5, 6, 4, 9, 3, and 6 comes from a Poisson population with mean λ. Assume that the parameter λ follows a gamma distribution with parameters (3, 2). Under the squared-error loss function, find the Bayes estim

> The following is a set of data for y, the amount of money (in thousands of dollars) contributed to the alumni association at Virginia Tech by the Class of 1960, and x, the number of years following graduation: (a) Fit a regression model of the type &Ici

> For the punter data in Case Study 12.2, an additional response, “punting distance,” was also recorded. The average distance values for each of the 13 punters are given. (a) Using the distance data rather than the hang

> The electric power consumed each month by a chemical plant is thought to be related to the average ambient temperature x1, the number of days in the month x2, the average product purity x3, and the tons of product produced x4. The past yearâ€&

> Use the techniques of backward elimination with α = 0.05 to choose a prediction equation for the data of Table 12.8.

> For the data of Exercise 12.15 on page 452, use the techniques of (a) forward selection with a 0.05 level of significance to choose a linear regression model; (b) backward elimination with a 0.05 level of significance to choose a linear regression mode

> Consider the “hang time” punting data given in Case Study 12.2, using only the variables x2 and x3. (a) Verify the regression equation shown on page 489. (b) Predict punter hang time for a punter with LLS = 180 pounds and Power = 260 foot-pounds. (c) C

> A study was done to determine whether the gender of the credit card holder was an important factor in generating profit for a certain credit card company. The variables considered were income, the number of family members, and the gender of the card hold

> For the data set given in Exericise 12.16 on page 453, can the response be explained adequately by any two regressor variables? Discuss. Exericise 12.16: An engineer at a semiconductor company wants to model the relationship between the gain or hFE of a

> Consider the data of Exercise 12.13 on page 452. Can the response, wear, be explained adequately by a single variable (either viscosity or load) in an SLR rather than with the full two-variable regression? Justify your answer thoroughly through tests of

> Suppose that the time to failure T of a certain hinge is an exponential random variable with probability density f(t) = θe−θt, t>0. From prior experience we are led to believe that θ is a value

> In Example 12.8, a case is made for eliminating x1, powder temperature, from the model since the P-value based on the F-test is 0.2156 while P-values for x2 and x3 are near zero. (a) Reduce the model by eliminating x1, thereby producing a full and a rest

> Consider Example 12.3 on page 447. Compare the two competing models. First order: yi = β0 + β1x1i + β2x2i + €i, Second order: yi = β0 + β1x1i + β2x2i+ β11x21i + β22x22i + β12x1ix2i + i. Use R2adj in your comparison. Test H0 : β11 = β22 =β12 = 0. In addit

> Consider Example 12.4. Figure 12.1 on page 459 displays a SAS printout of an analysis of the model containing variables x1, x2, and x3. Focus on the confidence interval of the mean response μY at the (x1, x2, x3) locations representing the 13 data points

> An experiment was conducted to determine if the weight of an animal can be predicted after a given period of time on the basis of the initial weight of the animal and the amount of feed that was eaten. The following data, measured in kilograms, were reco

> Consider the data of Exercise 11.55 on page 437. Fit a regression model using weight and drive ratio as explanatory variables. Compare this model with the SLR (simple linear regression) model using weight alone. Use R2, R2adj, and any t-statistics (or F-

> Consider the data for Exercise 12.36. Compute the following: R(β1 | β0), R(β1 | β0, β2, β3), R(β2 | β0, β1), R(β2 | β0, &I

> Consider the electric power data of Exercise 12.5 on page 450. Test H0: β1 = β2 = 0, making use of R(β1, β2 | β3, β4). Give a P-value, and draw conclusions. Exercise 12.5: The elec

> A small experiment was conducted to fit a multiple regression equation relating the yield y to temperature x1, reaction time x2, and concentration of one of the reactants x3. Two levels of each variable were chosen, and measurements corresponding to the

> Repeat Exercise 12.17 on page 461 using an F-statistic. Exercise 12.17: For the data of Exercise 12.2 on page 450, estimate σ2. Exercise 12.2: In Applied Spectroscopy, the infrared reflectance spectra properties of a viscous liquid used in

> For the model of Exercise 12.5 on page 450, test the hypothesis H0: β1 = β2 = 0, H1: β1 and β2 are not both zero. Exercise 12.5: The electric power consumed each month by a chemical plant is thought to be

> Suppose that in Example 18.7 the electrical firm does not have enough prior information regarding the population mean length of life to be able to assume a normal distribution for μ. The firm believes, however, that μ is surel

> Estimate the proportion of defectives being produced by the machine in Example 18.1 if the random sample of size 2 yields 2 defectives.

> This is an extract from Ducker, H., Head, A., McDonnell, B., O’Brien, R. and Richardson, S. (1998), A Creative Approach to Management Accounting: Case Studies in Management Accounting and Control, Sheffield Hallam University Press, ISBN

> This case study is taken from Ducker, J., Head, A., McDonnell, B., O'Brien, R. and Richardson, S. (1998), A Creative Approach to Management Accounting: Case Studies in Management Accounting and Control, Sheffield Hallam University Press, ISBN 086339 791

> Southern Paper Inc. is a global packaging company headquartered in the United States. The company was founded in the 1880s and has three principal business sectors – forest products, packaging and papers. The forest products division supplies lumber to t

> This case study is taken from Ducker, J., Head, A., McDonnell, B., O'Brien, R. and Richardson, S. (1998), A Creative Approach to Management Accounting: Case Studies in Management Accounting and Control, Sheffield Hallam University Press, ISBN 086339 791

> This case was originally set in the 1960s in rural Vermont. The Majestic Lodge is an old but well-maintained property that has changed ownership several times over the years. It has no restaurant or bar. It is positioned as a mid-price, good quality "des

> The Managing Director of the Kiddy Toy Company (KTC) needs to decide whether a special export order should be accepted or rejected, with reasons provided, for the manufacture of Panda bears. The background Official statistics indicate that China manufact

> Professor Anthony Atkinson, (University of Waterloo) and adapted by Professor John Shank (The Amos Tuck School of Business Administration Dartmouth College) This case is reprinted from Cases in Cost Management, Shank, J. K., 1996, South Western Publishin

> Anjo Ltd was established in 1986 by two brothers, Andrew and Jonathan Bright. They saw a market for providing accessories in the home to accommodate the new era of home entertainment, such as television cabinets, record stands, hi-fi cabinets, tape casse

> Permission to reprint this case has been granted by Captus Press Inc. and the Accounting Education Resource Centre of the University of Lethbridge. Foster’s Construction Ltd: Organizational Background Fosters Construction Ltd (FCL) is a privately owned c

> Airport Complex was founded in Northern Europe in the early 1960s, and at the time it primarily served as a domestic airport. During the 1980s, flights to foreign destinations became an ever more vital activity for the airport. Today, the airport functio

> Hardhat Ltd’s Budget Committee, which has members drawn from all the major functions in the business, is meeting to consider the projected income statement for 2018/2019, which is composed of the ten months’ actuals to

> The Application of Linear Programming to Management Accounting Midland Airport Ltd LEARNING OBJECTIVES: After reading this case study and completing the questions you will be able to: • Formulate the initial linear programming model (ob

> Fleet operates a chain of high street retail outlets selling clothing and household items. In 1995 this company was heading for a financial loss and was deemed to have lost strategic direction. The business formula that had proved successful in the 1980s

> This case study is taken from Ducker, J., Head, A., McDonnell, B., O'Brien, R. and Richardson, S. (1998), A Creative Approach to Management Accounting: Case Studies in Management Accounting and Control, Sheffield Hallam University Press, ISBN 086339 791

> In November 2012, a consultant was employed to review and document the planning and control systems of Integrated Technology Services (UK) Ltd (ITS-UK), to ensure that these were effectively meeting the needs of the business and to provide a basis for st

> This case was originally set in a specialty manufacturer of industrial measuring instruments in Scotland in 1979. The topic is profit variance analysis. THE FIRM Kinkead has been a leading UK firm since World War II in specialty instruments for measuring

> Company A is in the chemical industry and a manufacturer of industrial paints. At one of its manufacturing sites (site 1) a new system of costing and management information is being considered to replace a traditional system, which was not meeting fully

> The Board of Dumbellow Ltd are meeting on the 23rd January to discuss the draft budget for 2018/19, some two months before the start of that year. The company produces three industrial valves which are incorporated into equipment used in the Oil and Gas

> Learning objectives: After reading this case study and completing the questions you will be able to: • Demonstrate familiarity with two methods of process costing: weighted average and FIFO. • Discuss the treatment of normal loss, abnormal loss and abnor

> The case was prepared as the basis for discussion rather than to illustrate either effective or ineffective handling of an administrative situation. Danfoss Drives A/S is a Danish producer of frequency converters located in Graasten in the southern part

> Company B is a manufacturer of large, complex electrical motors. It has been making them 'to order', in order quantities of, typically, one-four in a jobbing/batch production system for many years. A typical selling price may range from £3000-£20 000 per

> Learning objectives: After reading this case study and completing the questions you will be able to: • Explain the alternative methods of allocating joint costs to products. • Discuss the arguments for and against each

> Mestral is a highly successful company manufacturing a range of quality bathroom fittings. For the past 15 years production has been carried out at three locations: Northern town in the North East of England; at Western town on the Severn estuary; and at

> Kaminsky Ltd manufactures belts and braces. The firm is organized into five departments. These are belt-making, braces-making and three service departments (maintenance, warehousing and administration). Direct costs are accumulated for each department. F

> (a). Flopro plc makes and sells two products A and B, each of which passes through the same automated production operations. The following estimated information is available for period 1: (ii). Production/sales of products A and B are 120 000 units and

> Galuppi plc is considering whether to scrap some highly specialized old plant or to refurbish it for the production of drive mechanisms, sales of which will last for only three years. Scrapping the plant will yield £25 000 immediately, where

> Franzl is a contract engineer working for a division of a large construction company. He is responsible for the negotiation of contract prices and the subsequent collection of instalment monies from customers. It is company policy to achieve a mark-up of

> Paragon Products plc has a factory that manufactures a wide range of plastic household utensils. One of these is a plastic brush that is made from a special raw material used only for this purpose. The brush is moulded on a purpose-built machine that was

> Losrock Housing Association is considering the implementation of a refurbishment programme on one of its housing estates which would reduce maintenance and heating costs and enable a rent increase to be made. Relevant data are as follows: (i). Number of

> Using the discounted cash flow yield (internal rate of return) for evaluating investment opportunities has the basic weakness that it does not give attention to the amount of the capital investment, in that a return of 20 per cent on an investment of &Ac

> The Portsmere Hospital operates its own laundry. Last year the laundry processed 120 000 kilograms of washing and this year the total is forecast to grow to 132 000 kilograms. This growth in laundry processed is forecast to continue at the same percentag

> You are employed as the assistant accountant in your company and you are currently working on an appraisal of a project to purchase a new machine. The machine will cost £55 000 and will have a useful life of three years. You have already est

> Your company is considering investing in its own transport fleet. The present position is that carriage is contracted to an outside organization. The life of the transport fleet would be five years, after which time the vehicles would have to be disposed

> Garrett Automative Ltd (GAL) is a UK subsidiary of a American parent company that manufactures turbochargers for the automative industry. GAL decided to begin its profit improvement programme by examining its factory throughput. Throughput was defined as

> The following information relates to three possible capital expenditure projects. Because of capital rationing only one project can be accepted: The company estimates its cost of capital is 18 per cent. Calculate: (a). The payback period for each proje

> Short flower Ltd currently publish, print and distribute a range of catalogues and instruction manuals. The management has now decided to discontinue printing and distribution and concentrate solely on publishing. Long plant Ltd will print and distribute