Search results for: non-reference quality measures
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3697

Search results for: non-reference quality measures

3637 Identification of Service Quality Determinants in the Hotel Sector: A Conceptual Review

Authors: Asem M. Othman

Abstract:

The expansion of the hospitality industry is distinctive in the 21st century. Services, by nature, are intangible. Hence, service quality, in general, is a complicated process to be measured and evaluated. Hotels, as a service sector and part of the hospitality industry, are growing rapidly. This research paper was carried out to identify the quality determinants that may affect hotel guests’ service quality perception. In this research paper, each quality determinant will be discussed, illustrated, and justified thoroughly via a systematic literature review. This paper sets the stage to measure the significant influence of the service quality determinants on guest satisfaction. The knowledge contribution from this study proposes to practitioners and/or hotel service providers, fundamental elements to adopt the implications into their policies.

Keywords: Hotel service, service quality, quality determinants, quality management.

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3636 Customer Audits as a Quality Control Tool for Both Suppliers and Customers

Authors: Denisa Ferenčíková, Petr Briš

Abstract:

Customer audits are generally used to ensure customer that supplier is continuously able to meet his requirements while supplying him required products and services. However, customer audits can be considered as a very useful quality control tool for suppliers as well. In our paper, we analyzed the process of customer audits realized in Czech companies from both perspectives: a supplier´s viewpoint and customer´s viewpoint. At the end, we tried to emphasize some areas that should not be omitted during the audit process.

Keywords: Customer Audit, Quality Control, Quality Management, Product Quality, Service Quality, Process Quality.

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3635 A Methodology for Quality Problems Diagnosis in SMEs

Authors: Humberto N. Teixeira, Isabel S. Lopes, Sérgio D. Sousa

Abstract:

This article proposes a new methodology to be used by SMEs (Small and Medium enterprises) to characterize their performance in quality, highlighting weaknesses and area for improvement. The methodology aims to identify the principal causes of quality problems and help to prioritize improvement initiatives. This is a self-assessment methodology that intends to be easy to implement by companies with low maturity level in quality. The methodology is organized in six different steps which includes gathering information about predetermined processes and subprocesses of quality management, defined based on the well-known Juran-s trilogy for quality management (Quality planning, quality control and quality improvement) and, predetermined results categories, defined based on quality concept. A set of tools for data collecting and analysis, such as interviews, flowcharts, process analysis diagrams and Failure Mode and effects Analysis (FMEA) are used. The article also presents the conclusions obtained in the application of the methodology in two cases studies.

Keywords: Continuous improvement, Diagnosis, Quality Management, Self-assessment, SMEs

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3634 Logistics Model for Improving Quality in Railway Transport

Authors: Eva Nedeliakova, Juraj Camaj, Jaroslav Masek

Abstract:

This contribution is focused on the methodology for identifying levels of quality and improving quality through new logistics model in railway transport. It is oriented on the application of dynamic quality models, which represent an innovative method of evaluation quality services. Through this conception, time factor, expected, and perceived quality in each moment of the transportation process within logistics chain can be taken into account. Various models describe the improvement of the quality which emphases the time factor throughout the whole transportation logistics chain. Quality of services in railway transport can be determined by the existing level of service quality, by detecting the causes of dissatisfaction employees but also customers, to uncover strengths and weaknesses. This new logistics model is able to recognize critical processes in logistic chain. It includes service quality rating that must respect its specific properties, which are unrepeatability, impalpability, their use right at the time they are provided and particularly changeability, which is significant factor in the conditions of rail transport as well. These peculiarities influence the quality of service regarding the constantly increasing requirements and that result in new ways of finding progressive attitudes towards the service quality rating.

Keywords: Logistics model, quality, railway transport.

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3633 Automatic Musical Genre Classification Using Divergence and Average Information Measures

Authors: Hassan Ezzaidi, Jean Rouat

Abstract:

Recently many research has been conducted to retrieve pertinent parameters and adequate models for automatic music genre classification. In this paper, two measures based upon information theory concepts are investigated for mapping the features space to decision space. A Gaussian Mixture Model (GMM) is used as a baseline and reference system. Various strategies are proposed for training and testing sessions with matched or mismatched conditions, long training and long testing, long training and short testing. For all experiments, the file sections used for testing are never been used during training. With matched conditions all examined measures yield the best and similar scores (almost 100%). With mismatched conditions, the proposed measures yield better scores than the GMM baseline system, especially for the short testing case. It is also observed that the average discrimination information measure is most appropriate for music category classifications and on the other hand the divergence measure is more suitable for music subcategory classifications.

Keywords: Audio feature, information measures, music genre.

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3632 Underlying Cognitive Complexity Measure Computation with Combinatorial Rules

Authors: Benjapol Auprasert, Yachai Limpiyakorn

Abstract:

Measuring the complexity of software has been an insoluble problem in software engineering. Complexity measures can be used to predict critical information about testability, reliability, and maintainability of software systems from automatic analysis of the source code. During the past few years, many complexity measures have been invented based on the emerging Cognitive Informatics discipline. These software complexity measures, including cognitive functional size, lend themselves to the approach of the total cognitive weights of basic control structures such as loops and branches. This paper shows that the current existing calculation method can generate different results that are algebraically equivalence. However, analysis of the combinatorial meanings of this calculation method shows significant flaw of the measure, which also explains why it does not satisfy Weyuker's properties. Based on the findings, improvement directions, such as measures fusion, and cumulative variable counting scheme are suggested to enhance the effectiveness of cognitive complexity measures.

Keywords: Cognitive Complexity Measure, Cognitive Weight of Basic Control Structure, Counting Rules, Cumulative Variable Counting Scheme.

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3631 Cost Sensitive Analysis of Production Logistics Measures A Decision Making Support System for Evaluating Measures in the Production

Authors: Michael Grigutsch, Peter Nyhuis

Abstract:

Due to the volatile global economy, enterprises are increasingly focusing on logistics. By investing in suitable measures a company can increase their logistic performance and assert themselves over the competition. However, enterprises are also faced with the challenge of investing available capital for maximum profits. In order to be able to create an informed and quantifiably comprehensible basis for a decision, enterprises need a suitable model for logistically and monetarily evaluating measures in production. Previously, within the frame of Collaborate Research Centre 489 (SFB 489) at the Institute for Production Systems and Logistics, (IFA) a Logistic Information System was developed specifically for providing enterprises in the forging industry with support when making decisions. Based on this research, a new initiative referred to as ‘Transfer Project T7’, aims to develop a universal approach for logistically and monetarily evaluating production measures. This paper focuses on the structural measure echelon storage and their impact on the entire production system.

Keywords: Logistic Operating Curves, Transfer Functions, Production Logistics, Storages Echelon.

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3630 Water Quality from a Mixed Land-Use Catchment in Miri, Sarawak

Authors: Carrie Ho, Darshana J. Kumar

Abstract:

Urbanization has been found to impact stormwater runoff quantity and quality. A study catchment with mixed land use, residential and industrial were investigated and the water quality discharged from the catchment were sampled and tested for four basic water quality parameters; BOD5, NH3-N, NO3-N and P. One dry weather flow and several stormwater runoff were sampled. Results were compared to the USEPA stormwater quality benchmark values and the Interim National Water Quality Standards for Malaysia (INWQS). The concentration of the parameters was found to vary significantly between storms and the pollutant of concern was found to be NO3-N.

Keywords: Mixed land-use, urban runoff, water quality.

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3629 A Review on Image Segmentation Techniques and Performance Measures

Authors: David Libouga Li Gwet, Marius Otesteanu, Ideal Oscar Libouga, Laurent Bitjoka, Gheorghe D. Popa

Abstract:

Image segmentation is a method to extract regions of interest from an image. It remains a fundamental problem in computer vision. The increasing diversity and the complexity of segmentation algorithms have led us firstly, to make a review and classify segmentation techniques, secondly to identify the most used measures of segmentation performance and thirdly, discuss deeply on segmentation philosophy in order to help the choice of adequate segmentation techniques for some applications. To justify the relevance of our analysis, recent algorithms of segmentation are presented through the proposed classification.

Keywords: Classification, image segmentation, measures of performance.

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3628 Production Structures of Energy Based on Water Force, Its Infrastructure Protection, and Possible Causes of Failure

Authors: Gabriela-Andreea Despescu, Mădălina-Elena Mavrodin, Gheorghe Lăzăroiu, Florin Adrian Grădinaru

Abstract:

The purpose of this paper is to contribute to the enhancement of a hydroelectric plant protection by coordinating protection measures / existing security and introducing new measures under a risk management process. In addition, plan identifies key critical elements of a hydroelectric plant, from its level vulnerabilities and threats it is subjected to in order to achieve the necessary protection measures to reduce the level of risk.

Keywords: Critical infrastructure, risk analysis, critical infrastructure protection, vulnerability, risk management, turbine, Impact analysis.

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3627 Evaluating 8D Reports Using Text-Mining

Authors: Benjamin Kuester, Bjoern Eilert, Malte Stonis, Ludger Overmeyer

Abstract:

Increasing quality requirements make reliable and effective quality management indispensable. This includes the complaint handling in which the 8D method is widely used. The 8D report as a written documentation of the 8D method is one of the key quality documents as it internally secures the quality standards and acts as a communication medium to the customer. In practice, however, the 8D report is mostly faulty and of poor quality. There is no quality control of 8D reports today. This paper describes the use of natural language processing for the automated evaluation of 8D reports. Based on semantic analysis and text-mining algorithms the presented system is able to uncover content and formal quality deficiencies and thus increases the quality of the complaint processing in the long term.

Keywords: 8D report, complaint management, evaluation system, text-mining.

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3626 Stability Analysis for a Multicriteria Problem with Linear Criteria and Parameterized Principle of Optimality “from Lexicographic to Slater“

Authors: Yury Nikulin

Abstract:

A multicriteria linear programming problem with integer variables and parameterized optimality principle "from lexicographic to Slater" is considered. A situation in which initial coefficients of penalty cost functions are not fixed but may be potentially a subject to variations is studied. For any efficient solution, appropriate measures of the quality are introduced which incorporate information about variations of penalty cost function coefficients. These measures correspond to the so-called stability and accuracy functions defined earlier for efficient solutions of a generic multicriteria combinatorial optimization problem with Pareto and lexicographic optimality principles. Various properties of such functions are studied and maximum norms of perturbations for which an efficient solution preserves the property of being efficient are calculated.

Keywords: Stability and accuracy, multicriteria optimization, lexicographic optimality.

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3625 Video Quality Assessment Methods: A Bird’s-Eye View

Authors: P. M. Arun Kumar, S. Chandramathi

Abstract:

The proliferation of multimedia technology and services in today’s world provide ample research scope in the frontiers of visual signal processing. Wide spread usage of video based applications in heterogeneous environment needs viable methods of Video Quality Assessment (VQA). The evaluation of video quality not only depends on high QoS requirements but also emphasis the need of novel term ‘QoE’ (Quality of Experience) that perceive video quality as user centric. This paper discusses two vital video quality assessment methods namely, subjective and objective assessment methods. The evolution of various video quality metrics, their classification models and applications are reviewed in this work. The Mean Opinion Score (MOS) based subjective measurements and algorithm based objective metrics are discussed and their challenges are outlined. Further, this paper explores the recent progress of VQA in emerging technologies such as mobile video and 3D video.

Keywords: 3D-Video, no reference metric, quality of experience, video quality assessment, video quality metrics.

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3624 Development of a Rating Scale for Elementary EFL Writing

Authors: Mohammed S. Assiri

Abstract:

In EFL programs, rating scales used in writing assessment are often constructed by intuition. Intuition-based scales tend to provide inaccurate and divisive ratings of learners’ writing performance. Hence, following an empirical approach, this study attempted to develop a rating scale for elementary-level writing at an EFL program in Saudi Arabia. Towards this goal, 98 students’ essays were scored and then coded using comprehensive taxonomy of writing constructs and their measures. An automatic linear modeling was run to find out which measures would best predict essay scores. A nonparametric ANOVA, the Kruskal-Wallis test, was then used to determine which measures could best differentiate among scoring levels. Findings indicated that there were certain measures that could serve as either good predictors of essay scores or differentiators among scoring levels, or both. The main conclusion was that a rating scale can be empirically developed using predictive and discriminative statistical tests.

Keywords: Analytic scoring, rating scales, writing assessment, writing performance.

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3623 Critical Factors Affecting the Implementation of Total Quality Management in the Construction Industry in U.A.E

Authors: Firas Mohamad Al-Sabek

Abstract:

The purpose of the paper is to examine the most critical and important factor which will affect the implementation of Total Quality Management (TQM) in the construction industry in the United Arab Emirates. It also examines the most effected Project outcome from implementing TQM. A framework was also proposed depending on the literature studies. The method used in this paper is a quantitative study. A survey with a sample of 60 respondents was created and distributed in a construction company in Abu Dhabi, which includes 15 questions to examine the most critical factor that will affect the implementation of TQM in addition to the most effected project outcome from implementing TQM. The survey showed that management commitment is the most important factor in implementing TQM in a construction company. Also it showed that Project cost is most effected outcome from the implementation of TQM. Management commitment is very important for implementing TQM in any company. If the management loose interest in quality then everyone in the organization will do so. The success of TQM will depend mostly on the top of the pyramid. Also cost is reduced and money is saved when the project team implement TQM. While if no quality measures are present within the team, the project will suffer a commercial failure. Based on literature, more factors can be examined and added to the model. In addition, more construction companies could be surveyed in order to obtain more accurate results. Also this study could be conducted outside the United Arab Emirates for further enchantment.

Keywords: Construction project, total quality management, management commitment, cost, theoretical framework.

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3622 Novelty as a Measure of Interestingness in Knowledge Discovery

Authors: Vasudha Bhatnagar, Ahmed Sultan Al-Hegami, Naveen Kumar

Abstract:

Rule Discovery is an important technique for mining knowledge from large databases. Use of objective measures for discovering interesting rules leads to another data mining problem, although of reduced complexity. Data mining researchers have studied subjective measures of interestingness to reduce the volume of discovered rules to ultimately improve the overall efficiency of KDD process. In this paper we study novelty of the discovered rules as a subjective measure of interestingness. We propose a hybrid approach based on both objective and subjective measures to quantify novelty of the discovered rules in terms of their deviations from the known rules (knowledge). We analyze the types of deviation that can arise between two rules and categorize the discovered rules according to the user specified threshold. We implement the proposed framework and experiment with some public datasets. The experimental results are promising.

Keywords: Knowledge Discovery in Databases (KDD), Interestingness, Subjective Measures, Novelty Index.

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3621 Measuring the Cognitive Abilities of Teenage Basketball Players in Singapore

Authors: Stella Y. Ng, John B. Peacock, Kay Chuan Tan

Abstract:

This paper discusses the use of a computerized test to measure the decision-making abilities of teenage basketball players in Singapore. There are five sections in this test – Competitive state anxiety inventory-2 (CSAI-2) questionnaire (measures player’s cognitive anxiety, somatic anxiety and self-confidence), Corsi block-tapping task (measures player’s short-term spatial memory), situation awareness global assessment technique (SAGAT) (measures players’ situation awareness in a basketball game), multiple choice questions on basketball knowledge (measures players’ knowledge of basketball rules and concepts), and lastly, a learning test that requires participants to recall and recognize basketball set plays (measures player’s ability to learn and recognize set plays). A total of 25 basketball players, aged 14 to 16 years old, from three secondary school teams participated in this experiment. The results that these basketball players obtained from this cognitive test were then used to compare with their physical fitness and basketball performance.

Keywords: Basketball, cognitive abilities, computerized test, decision-making.

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3620 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

Abstract:

The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: Accounting information quality, Financial Statements, Czech Republic.

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3619 Beyond Taguchi’s Concept of the Quality Loss Function

Authors: Atul Dev, Pankaj Jha

Abstract:

Dr. Genichi Taguchi looked at quality in a broader term and gave an excellent definition of quality in terms of loss to society. However the scope of this definition is limited to the losses imparted by a poor quality product to the customer only and are considered during the useful life of the product and further in a certain situation this loss can even be zero. In this paper, it has been proposed that the scope of quality of a product shall be further enhanced by considering the losses imparted by a poor quality product to society at large, due to associated environmental and safety related factors, over the complete life cycle of the product. Moreover, though these losses can be further minimized with the use of techno-safety interventions, the net losses to society however can never be made zero. This paper proposes an entirely new approach towards defining product quality and is based on Taguchi’s definition of quality.

Keywords: Existing concept, goal post philosophy, life cycle, proposed concept, quality loss function.

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3618 Multimodal Biometric Authentication Using Choquet Integral and Genetic Algorithm

Authors: Anouar Ben Khalifa, Sami Gazzah, Najoua Essoukri BenAmara

Abstract:

The Choquet integral is a tool for the information fusion that is very effective in the case where fuzzy measures associated with it are well chosen. In this paper, we propose a new approach for calculating fuzzy measures associated with the Choquet integral in a context of data fusion in multimodal biometrics. The proposed approach is based on genetic algorithms. It has been validated in two databases: the first base is relative to synthetic scores and the second one is biometrically relating to the face, fingerprint and palmprint. The results achieved attest the robustness of the proposed approach.

Keywords: Multimodal biometrics, data fusion, Choquet integral, fuzzy measures, genetic algorithm.

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3617 Quality Monitoring and Dynamic Pricing in Cold Chain Management

Authors: Myo Min Aung, Yoon Seok Chang, Woo Ram Kim

Abstract:

This paper presents a cold chain monitoring system which focuses on assessment of quality and dynamic pricing information about food in cold chain. Cold chain is composed of many actors and stages; however it can be seen as a single entity since a breakdown in temperature control at any stage can impact the final quality of the product. In a cold chain, the shelf life, quality, and safety of perishable food throughout the supply chain is greatly impacted by environmental factors especially temperature. In this paper, a prototype application is implemented to retrieve timetemperature history, the current quality and the dynamic price setting according to changing quality impacted by temperature fluctuations in real-time.

Keywords: Cold chain, monitoring, quality, temperature, traceability.

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3616 A New Categorization of Image Quality Metrics Based On a Model of Human Quality Perception

Authors: Maria Grazia Albanesi, Riccardo Amadeo

Abstract:

This study presents a new model of the human image quality assessment process: the aim is to highlightthe foundations of the image quality metrics proposed in literature, by identifyingthe cognitive/physiological or mathematical principles of their development and the relation with the actual human quality assessment process. The model allows to createa novel categorization of objective and subjective image quality metrics. Our work includes an overview of the most used or effectiveobjective metrics in literature, and, for each of them, we underline its main characteristics, with reference to the rationale of the proposed model and categorization. From the results of this operation, we underline a problem that affects all the presented metrics: the fact that many aspects of human biasesare not taken in account at all. We then propose a possible methodology to address this issue.

Keywords: Eye-Tracking, image quality assessment metric, MOS, quality of user experience, visual perception.

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3615 An Evaluation of ISO 9001:2008 and ISO 9001:2015 Standard Changes in Quality Management System

Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

Abstract:

The objective of this study provides an insight into enterprises, who need to carry on their sustainability in harmony with the changing competition conditions, technology and laws, regarding the ISO 9001:2015. In the study, ISO 9001:2015, which is planned to be put in force and exists as a draft, was studied and its differences from the previous standard, ISO 9001:2008, were determined. To find out the differences, a survey was conducted among enterprises that implement a quality system. According to the findings obtained at the end of the study, it was observed that the enterprises attach importance to quality and follow the developments about quality management system, and they find the changes in the new draft document necessary.

Keywords: ISO 9001, quality, quality management system, quality revision.

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3614 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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3613 A Hybrid Approach for Quantification of Novelty in Rule Discovery

Authors: Vasudha Bhatnagar, Ahmed Sultan Al-Hegami, Naveen Kumar

Abstract:

Rule Discovery is an important technique for mining knowledge from large databases. Use of objective measures for discovering interesting rules lead to another data mining problem, although of reduced complexity. Data mining researchers have studied subjective measures of interestingness to reduce the volume of discovered rules to ultimately improve the overall efficiency of KDD process. In this paper we study novelty of the discovered rules as a subjective measure of interestingness. We propose a hybrid approach that uses objective and subjective measures to quantify novelty of the discovered rules in terms of their deviations from the known rules. We analyze the types of deviation that can arise between two rules and categorize the discovered rules according to the user specified threshold. We implement the proposed framework and experiment with some public datasets. The experimental results are quite promising.

Keywords: Knowledge Discovery in Databases (KDD), Data Mining, Rule Discovery, Interestingness, Subjective Measures, Novelty Measure.

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3612 Total Quality Management: The Socio- Demographic and Operational-Financial Determinants for Users- Perception of the Services Quality

Authors: H. Silvestre

Abstract:

The aim of this paper is to know the sociodemographic and operational-financial determinants of the services quality perceived by users of the national health services. Through the use of an inquiry conducted by the Ministry of Health, comprehending 16.936 interviews in 2006, we intend to find out if there is any characteristic that determines the 2006 inquiry results. With the revision of the literature we also want to know if the operational-financial results have implications in hospitals users- perception on the quality of the received services. In order to achieve our main goals we will make use of the regression analysis to find out the possible dimensions that determine those results.

Keywords: Management by Results, Quality Approach, Tableau de Bord, Total Quality Management, Services quality.

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3611 Quality Culture Framework Proposal for Libyan Industrial Companies

Authors: Mostafa Ahmed Shokshok

Abstract:

Libyan industrial companies face many challenges in today's competitive market. Quality management culture approaches is one of these challenges which may furnish the road to the Libyan industrial companies to effectively empower their employees and improve their ability to respond to the international competition. The primary objective of this paper is to design a practical approach to guide Libyan industrial companies toward successful quality culture implementation.

Keywords: Libyan manufacturing industries, TQM, Quality culture, Quality framework.

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3610 A New Precautionary Method for Measurement and Improvement the Data Quality

Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

Abstract:

the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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3609 Developing an Audit Quality Model for an Emerging Market

Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

Abstract:

The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: Audit quality, integrated audit quality model, audit supply, demand for audit service, grounded theory.

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3608 Are XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment

Authors: Zhenkun Wang, Simon S. Gao

Abstract:

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Keywords: Data Quality; Financial Report; Information; XBRL

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