In my point of view, considering non-response rate in final sample size calculation for longitudinal study is important because refusal of participants may occur at any stage of the study and ensuring adequate number of sample size is important by considering non-response rate (it can decrease time, economy and energy wastage). However, in case of cross sectional study, considering non-response rate for final sample calculation is not recommended because we can go for the next if the first participant refuses to participant.

Importantly, I saw that some studies add the 10% non response rate to the effective sample size i.e effective sample size = 384 and non response rate =10%, so final sample size = 384*0.1 +384 =422.4. Is it right? Look the link it says different. Article Sample Size estimation and Power analysis for Clinical resea...

I need a concrete conclusion regarding my question.
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