This paper summarizes the benefits of ISO 9000 certification based on the findings of nine research studies conducted in more than ten developed countries/cities. Major benefits derived by the certified companies are ...This paper summarizes the benefits of ISO 9000 certification based on the findings of nine research studies conducted in more than ten developed countries/cities. Major benefits derived by the certified companies are identified. Future development approaches adopted by certified companies are summarized. Aspects of research methodology and objective for future research in ISO 9000 are also discussed.展开更多
In this paper the method to calculate intangible quality cost is put forward for the first time based on the production and management characteristics of coal preparation plant. A model for assessment of quality manag...In this paper the method to calculate intangible quality cost is put forward for the first time based on the production and management characteristics of coal preparation plant. A model for assessment of quality management performance of coal preparation plant is established on the ground of quality cost. By using of CIMS integration environment the strategy to carry out the model and the application example are also offered. It provides a new and feasible way to assess performance quality management of coal preparation plant.展开更多
The 360-degree feedback,also known as“multifaceted feedback”,is a management tool,according to which an employee receives feedback(comments)from peers,subordinates,supervisors and in some cases may include external ...The 360-degree feedback,also known as“multifaceted feedback”,is a management tool,according to which an employee receives feedback(comments)from peers,subordinates,supervisors and in some cases may include external feedback such as customers,suppliers or other interested parties.It is a process of systematic data collection from many sources regarding the skills,abilities and behavior of employees.In most cases the subject of the feedback is a senior executive.In contrast to the traditional approach,this method collects information from a set of individuals who form a“circle”around the feeder,hence the name of the tool.展开更多
Quality assessment systems for business organisations and also for vocational schools were established in Estonia at the beginning of 2000s. Almost ten years later, corresponding systems were introduced also for highe...Quality assessment systems for business organisations and also for vocational schools were established in Estonia at the beginning of 2000s. Almost ten years later, corresponding systems were introduced also for higher education institutions （HEIs）. All these assessment systems are based on the European Foundation of Quality Management （EFQM） excellence model. The aim of this paper is to analyse benefits, difficulties, and success factors of quality assessment processes in Estonian business organisations, vocational schools, and HEIs. The study is based on the analysis of feedback questionnaire of 404 representatives from participating organisations （HEIs, vocational schools, and business enterprises） and assessors. Our analysis revealed that quality assessment processes including self-assessment reporting had a positive effect on organisation development and it has given the participants certain benefits and new challenges. As a consequence, knowledge about quality management as well as the self-assessment skills has been improved. The main difficulties were connected to limited time resources and with problems to recognize direct benefits of quality assessment. As substantial difficulties, limitations of analytical and report-writing skills were considered. As the biggest success factor, an involvement of managers on different levels decision making was recognized. The analysis revealed that there are a number of similar benefits and difficulties in the quality assessment systems of different organizations.展开更多
Absence of wastewater and solid waste facilities impacts the quality of life of many people in developing countries. Implementation of these facilities will benefit public health, water quality, livelihoods and proper...Absence of wastewater and solid waste facilities impacts the quality of life of many people in developing countries. Implementation of these facilities will benefit public health, water quality, livelihoods and property value. Additional benefits may result from the potential recovery of valuable resources from wastewater and solid waste, such as compost, energy, phosphorus, plastics and paper. Improving water quality through implementation of wastewater and solid waste interventions requires, among others, an analysis of i) sources of pollution, ii) mitigating measures and resource recovery potentials and their effect on water quality and health, and iii) benefits and costs of interventions. We present an integrated approach to evaluate costs and benefits of domestic and industrial wastewater and solid waste interventions. To support a policy maker in formulating a cost and environmentally effective approach, we quantified the impact of these interventions on 1) water quality improvement, 2) resource recovery potential, and 3) monetized benefits versus costs. The integration of technical, hydrological, agronomical and socio-economic elements to derive these three tangible outputs in a joint approach is a novelty. The approach is demonstrated using the heavily polluted Indonesian Upper Citarum River in the Bandung region. Domestic interventions, applying simple (anaerobic filter) technologies, were economically most attractive with a benefit cost ratio (BCR) of 3.2, but could not reach target water quality standards. To approach the target water quality, both advanced domestic (nutrient removal systems) and industrial wastewater treatment interventions were required, leading to a BCR of 2. We showed that benefits from selling recovered resources represent here an additional driver for improving water quality and outweigh the additional costs for resource recovery facilities. While included benefits captured some of the major items, these may have been undervalued. Based on these findings, water quality interventions justify their costs and are socially and economically beneficial.展开更多
In order to provide references for popularization and application of tobacco variety Yunyan 105,a field experiment was conducted to explore the effects of different sowing and transplanting time on agronomic traits,ec...In order to provide references for popularization and application of tobacco variety Yunyan 105,a field experiment was conducted to explore the effects of different sowing and transplanting time on agronomic traits,economic benefit and quality of Yunyan 105. Results showed that the agronomic characters,quality traits and economic benefit of the tobacco were relatively fine with sowing time February 4-14 and transplanting time April 1-10. Index scores of the physical properties of tobacco leaves were greater than 80 scores with sowing time February 14 and transplanting time April 10. The comprehensive index of conventional chemical compositions was 0. 39-0. 73. The harmony of conventional chemical compositions of lower leaves was the best with the comprehensive index of 0. 59 when the sowing time and transplanting time were February 4 and April 1 respectively. As for the middle and upper leaves the comprehensive indexes were respectively 0. 71 and 0. 73 with the sowing time February 14 and transplanting time April 10. The sensory evaluation of smoking quality and economic benefit were February 14 sowing and April 10 transplanting better,its taste of the tobacco leaves was pure and mild,the irritancy and the strength was less,the aftertaste was better,and the output value reached the highest 4 271. 17 yuan/667 m^2. The various sowing and transplanting time had no significant influence on appearance quality of tobacco leaves. The suitable sowing and transplanting time of Yunyan 105 was February 4-14 and April1-10 respectively in Xuanwei tobacco-growing area.展开更多
The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
The development of more adequate food programs regarding the intensity and duration of the restriction can be an effective way to minimize the effects of exaggerated food consumption and its negative consequences for ...The development of more adequate food programs regarding the intensity and duration of the restriction can be an effective way to minimize the effects of exaggerated food consumption and its negative consequences for the economy of the business.In this sense,juvenile Nile tilapia(Oreochromis niloticus)(137±3 g)were submitted to different feeding strategies in a recirculation system.Five feeding strategies were tested in subsequent weekly cycles:continuous feeding;skipping one meal a week;suppression of two non-consecutive meals a week;suppression of three non-consecutive meals a week;suppression of four non-consecutive meals a week.Productive performance,feed consumption in the post-restriction period and economic indicators were evaluated through projections and profitability analyses.Compensatory intake occurred in all tested groups,so that the total feed intake(FI)did not differ significantly between them(p>0.05).Moderate food restriction provided a linear increase in the relative gross margin for each treatment with each change in salary level,as well as greater profitability when compared to the respective control group(p<0.05).展开更多
Construction project management as an important branch of management science has its own characteristics; it was known as an important aspect of project management in the 21 st century. Construction companies now face...Construction project management as an important branch of management science has its own characteristics; it was known as an important aspect of project management in the 21 st century. Construction companies now face a more complex competitive environment and more powerful competitors. In order to compete for the market and living space, Enterprises should be in a strategic height, cultivate long- term competitive advantage. Cost management is a new tool to enhance the competitiveness of enterprises, Popularization and application of Construction project management to the scientific development of the project management made the following three aspects urgent requirement. First. establish a scientific system for the construction project management. Construction Project Management knowledge system is the foundation and needs for Construction Project Management scientific and professional.展开更多
With China’s listed companies from 2005 to 2015 as samples, this paperinvestigates how air quality influences labor cost based on city-level air quality data. Ourstudy finds a significant negative correlation between...With China’s listed companies from 2005 to 2015 as samples, this paperinvestigates how air quality influences labor cost based on city-level air quality data. Ourstudy finds a significant negative correlation between air quality and corporate employeecompensation - such a negative correlation is particularly strong in regions whereemployees are more rights-conscious and for companies that are non-labor-intensive. Byadjusting employee compensation according to air quality, firms will increase their futurecorporate value. In addition, air quality has significantly differentiated effects on employeecompensation for firms of different ownership nature and different level of cash on hand.Further research reveals that the effects mainly stem from poor air quality. In general,extreme air quality changes will lead to a difference of 14,210 yuan in the annual averagecompensation to employees from sample companies, or a labor cost difference of around23 trillion yuan for all companies nationwide during the sample period. Our researchconclusions have broadened the scope of research on how air quality influences firmbehavior, and provide empirical reference for employee motivation and cost management,as well as empirical evidences for China’s policy principle that “lucid waters and lushmountains are invaluable assets”.展开更多
AIM: To calculate cost effectiveness of the treatment of critically ill patients in a medical intensive care unit(ICU) of a middle income country with limited access to ICU resources. METHODS: A prospective cohort stu...AIM: To calculate cost effectiveness of the treatment of critically ill patients in a medical intensive care unit(ICU) of a middle income country with limited access to ICU resources. METHODS: A prospective cohort study and economic evaluation of consecutive patients treated in a recently established medical ICU in Sarajevo, Bosnia and Herzegovina. A cost utility analysis of the intensive care of critically ill patients compared to the hospital ward treatment from the perspective of the health care system was subsequently performed. Incremental cost effectiveness was calculated using estimates of ICU vs non-ICU treatment effectiveness based on a formal systematic review of published studies. Decision analytic modeling was used to compare treatment alternatives. Sensitivity analyses of the key model parameters were performed.RESULTS: Out of 148 patients, seventy patients(47.2%) survived to one year after critical illness with a median quality of life index 0.64 [interquartile range(IQR)0.49-0.76]. Median number of life years gained per patient was 30(IQR 16-40) or 18 quality adjusted life years(QALYs)(IQR 7-28). The cost of treatment of critically ill patients varied between 1820 dollar and20109 dollar per hospital survivor and between 100 dollar and 2514 dollar per QALY saved. Mean factors that influenced costs were: Age, diagnostic category,ICU and hospital length of stay and number and type of diagnostic and therapeutic interventions. The incremental cost effectiveness ratio for ICU treatment was estimated at 3254 dollar per QALY corresponding to35% of per capita GDP or a Very Cost Effective category according to World Health Organization criteria.CONCLUSION: The ICU treatment of critically ill medica patients in a resource poor country is cost effective and compares favorably with other medical interventions.Public health authorities in low and middle income countries should encourage development of critical care services.展开更多
A memory-type control chart utilizes previous information for chart construction.An example of a memory-type chart is an exponentially-weighted moving average(EWMA)control chart.The EWMA control chart is well-known an...A memory-type control chart utilizes previous information for chart construction.An example of a memory-type chart is an exponentially-weighted moving average(EWMA)control chart.The EWMA control chart is well-known and widely employed by practitioners for monitoring small and moderate process mean shifts.Meanwhile,the EWMA median chart is robust against outliers.In light of this,the economic model of the EWMA and EWMA median control charts are commonly considered.This study aims to investigate the effect of cost parameters on the out-of-control average run lengthðARL_(1)Þin implementing EWMA and EWMA median control charts.The economic model was used to compute the ARL_(1) parameter.The 14 input parameters were identified and the analysis was carried out based on the one-parameter-at-a-time basis.When the input parameters change based on a predetermined percentage,the ARL_(1) is affected.According to the results of the EWMA chart,nine input parameters had an effect andfive input parameters had no effect on the ARL_(1) parameter.Further,only seven of the 14 input parameters had an effect on the ARL_(1) of the EWMA median chart.However,the effect of each input parameter on the ARL_(1) was different.Moreover,the ARL_(1) for the EWMA median chart was smaller than the EWMA chart.This analysis is crucial to observe and determine the input parameters that have a significant impact on the ARL_(1) of the EMWA and EWMA median control charts.Hence,practitioners can obtain an overview of the influence of the input parameters on the ARL_(1) when implementing the EWMA and EWMA median control charts.展开更多
1.Introduction In recent years,the Chinese tax authority hascontinued to deepen the reform of"stream-lining administration,delegating powers,i mprovig regulation and upgrading services",improve tax-related b...1.Introduction In recent years,the Chinese tax authority hascontinued to deepen the reform of"stream-lining administration,delegating powers,i mprovig regulation and upgrading services",improve tax-related business environment,and constantly rolled out new and optimized measures to facilitate tax processing,and provided taxpayers with high-quality,efficient,convenient and smart tax services.展开更多
文摘This paper summarizes the benefits of ISO 9000 certification based on the findings of nine research studies conducted in more than ten developed countries/cities. Major benefits derived by the certified companies are identified. Future development approaches adopted by certified companies are summarized. Aspects of research methodology and objective for future research in ISO 9000 are also discussed.
文摘In this paper the method to calculate intangible quality cost is put forward for the first time based on the production and management characteristics of coal preparation plant. A model for assessment of quality management performance of coal preparation plant is established on the ground of quality cost. By using of CIMS integration environment the strategy to carry out the model and the application example are also offered. It provides a new and feasible way to assess performance quality management of coal preparation plant.
文摘The 360-degree feedback,also known as“multifaceted feedback”,is a management tool,according to which an employee receives feedback(comments)from peers,subordinates,supervisors and in some cases may include external feedback such as customers,suppliers or other interested parties.It is a process of systematic data collection from many sources regarding the skills,abilities and behavior of employees.In most cases the subject of the feedback is a senior executive.In contrast to the traditional approach,this method collects information from a set of individuals who form a“circle”around the feeder,hence the name of the tool.
文摘Quality assessment systems for business organisations and also for vocational schools were established in Estonia at the beginning of 2000s. Almost ten years later, corresponding systems were introduced also for higher education institutions （HEIs）. All these assessment systems are based on the European Foundation of Quality Management （EFQM） excellence model. The aim of this paper is to analyse benefits, difficulties, and success factors of quality assessment processes in Estonian business organisations, vocational schools, and HEIs. The study is based on the analysis of feedback questionnaire of 404 representatives from participating organisations （HEIs, vocational schools, and business enterprises） and assessors. Our analysis revealed that quality assessment processes including self-assessment reporting had a positive effect on organisation development and it has given the participants certain benefits and new challenges. As a consequence, knowledge about quality management as well as the self-assessment skills has been improved. The main difficulties were connected to limited time resources and with problems to recognize direct benefits of quality assessment. As substantial difficulties, limitations of analytical and report-writing skills were considered. As the biggest success factor, an involvement of managers on different levels decision making was recognized. The analysis revealed that there are a number of similar benefits and difficulties in the quality assessment systems of different organizations.
文摘Absence of wastewater and solid waste facilities impacts the quality of life of many people in developing countries. Implementation of these facilities will benefit public health, water quality, livelihoods and property value. Additional benefits may result from the potential recovery of valuable resources from wastewater and solid waste, such as compost, energy, phosphorus, plastics and paper. Improving water quality through implementation of wastewater and solid waste interventions requires, among others, an analysis of i) sources of pollution, ii) mitigating measures and resource recovery potentials and their effect on water quality and health, and iii) benefits and costs of interventions. We present an integrated approach to evaluate costs and benefits of domestic and industrial wastewater and solid waste interventions. To support a policy maker in formulating a cost and environmentally effective approach, we quantified the impact of these interventions on 1) water quality improvement, 2) resource recovery potential, and 3) monetized benefits versus costs. The integration of technical, hydrological, agronomical and socio-economic elements to derive these three tangible outputs in a joint approach is a novelty. The approach is demonstrated using the heavily polluted Indonesian Upper Citarum River in the Bandung region. Domestic interventions, applying simple (anaerobic filter) technologies, were economically most attractive with a benefit cost ratio (BCR) of 3.2, but could not reach target water quality standards. To approach the target water quality, both advanced domestic (nutrient removal systems) and industrial wastewater treatment interventions were required, leading to a BCR of 2. We showed that benefits from selling recovered resources represent here an additional driver for improving water quality and outweigh the additional costs for resource recovery facilities. While included benefits captured some of the major items, these may have been undervalued. Based on these findings, water quality interventions justify their costs and are socially and economically beneficial.
基金Supported by Science and Technology Item of Shanghai Tobacco Group Co.,Ltd.(SZBCW201500768)
文摘In order to provide references for popularization and application of tobacco variety Yunyan 105,a field experiment was conducted to explore the effects of different sowing and transplanting time on agronomic traits,economic benefit and quality of Yunyan 105. Results showed that the agronomic characters,quality traits and economic benefit of the tobacco were relatively fine with sowing time February 4-14 and transplanting time April 1-10. Index scores of the physical properties of tobacco leaves were greater than 80 scores with sowing time February 14 and transplanting time April 10. The comprehensive index of conventional chemical compositions was 0. 39-0. 73. The harmony of conventional chemical compositions of lower leaves was the best with the comprehensive index of 0. 59 when the sowing time and transplanting time were February 4 and April 1 respectively. As for the middle and upper leaves the comprehensive indexes were respectively 0. 71 and 0. 73 with the sowing time February 14 and transplanting time April 10. The sensory evaluation of smoking quality and economic benefit were February 14 sowing and April 10 transplanting better,its taste of the tobacco leaves was pure and mild,the irritancy and the strength was less,the aftertaste was better,and the output value reached the highest 4 271. 17 yuan/667 m^2. The various sowing and transplanting time had no significant influence on appearance quality of tobacco leaves. The suitable sowing and transplanting time of Yunyan 105 was February 4-14 and April1-10 respectively in Xuanwei tobacco-growing area.
文摘The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
文摘The development of more adequate food programs regarding the intensity and duration of the restriction can be an effective way to minimize the effects of exaggerated food consumption and its negative consequences for the economy of the business.In this sense,juvenile Nile tilapia(Oreochromis niloticus)(137±3 g)were submitted to different feeding strategies in a recirculation system.Five feeding strategies were tested in subsequent weekly cycles:continuous feeding;skipping one meal a week;suppression of two non-consecutive meals a week;suppression of three non-consecutive meals a week;suppression of four non-consecutive meals a week.Productive performance,feed consumption in the post-restriction period and economic indicators were evaluated through projections and profitability analyses.Compensatory intake occurred in all tested groups,so that the total feed intake(FI)did not differ significantly between them(p>0.05).Moderate food restriction provided a linear increase in the relative gross margin for each treatment with each change in salary level,as well as greater profitability when compared to the respective control group(p<0.05).
文摘Construction project management as an important branch of management science has its own characteristics; it was known as an important aspect of project management in the 21 st century. Construction companies now face a more complex competitive environment and more powerful competitors. In order to compete for the market and living space, Enterprises should be in a strategic height, cultivate long- term competitive advantage. Cost management is a new tool to enhance the competitiveness of enterprises, Popularization and application of Construction project management to the scientific development of the project management made the following three aspects urgent requirement. First. establish a scientific system for the construction project management. Construction Project Management knowledge system is the foundation and needs for Construction Project Management scientific and professional.
文摘With China’s listed companies from 2005 to 2015 as samples, this paperinvestigates how air quality influences labor cost based on city-level air quality data. Ourstudy finds a significant negative correlation between air quality and corporate employeecompensation - such a negative correlation is particularly strong in regions whereemployees are more rights-conscious and for companies that are non-labor-intensive. Byadjusting employee compensation according to air quality, firms will increase their futurecorporate value. In addition, air quality has significantly differentiated effects on employeecompensation for firms of different ownership nature and different level of cash on hand.Further research reveals that the effects mainly stem from poor air quality. In general,extreme air quality changes will lead to a difference of 14,210 yuan in the annual averagecompensation to employees from sample companies, or a labor cost difference of around23 trillion yuan for all companies nationwide during the sample period. Our researchconclusions have broadened the scope of research on how air quality influences firmbehavior, and provide empirical reference for employee motivation and cost management,as well as empirical evidences for China’s policy principle that “lucid waters and lushmountains are invaluable assets”.
文摘AIM: To calculate cost effectiveness of the treatment of critically ill patients in a medical intensive care unit(ICU) of a middle income country with limited access to ICU resources. METHODS: A prospective cohort study and economic evaluation of consecutive patients treated in a recently established medical ICU in Sarajevo, Bosnia and Herzegovina. A cost utility analysis of the intensive care of critically ill patients compared to the hospital ward treatment from the perspective of the health care system was subsequently performed. Incremental cost effectiveness was calculated using estimates of ICU vs non-ICU treatment effectiveness based on a formal systematic review of published studies. Decision analytic modeling was used to compare treatment alternatives. Sensitivity analyses of the key model parameters were performed.RESULTS: Out of 148 patients, seventy patients(47.2%) survived to one year after critical illness with a median quality of life index 0.64 [interquartile range(IQR)0.49-0.76]. Median number of life years gained per patient was 30(IQR 16-40) or 18 quality adjusted life years(QALYs)(IQR 7-28). The cost of treatment of critically ill patients varied between 1820 dollar and20109 dollar per hospital survivor and between 100 dollar and 2514 dollar per QALY saved. Mean factors that influenced costs were: Age, diagnostic category,ICU and hospital length of stay and number and type of diagnostic and therapeutic interventions. The incremental cost effectiveness ratio for ICU treatment was estimated at 3254 dollar per QALY corresponding to35% of per capita GDP or a Very Cost Effective category according to World Health Organization criteria.CONCLUSION: The ICU treatment of critically ill medica patients in a resource poor country is cost effective and compares favorably with other medical interventions.Public health authorities in low and middle income countries should encourage development of critical care services.
基金funded by the Universiti Kebangsaan Malaysia,Geran Galakan Penyelidikan,GGP-2020-040.
文摘A memory-type control chart utilizes previous information for chart construction.An example of a memory-type chart is an exponentially-weighted moving average(EWMA)control chart.The EWMA control chart is well-known and widely employed by practitioners for monitoring small and moderate process mean shifts.Meanwhile,the EWMA median chart is robust against outliers.In light of this,the economic model of the EWMA and EWMA median control charts are commonly considered.This study aims to investigate the effect of cost parameters on the out-of-control average run lengthðARL_(1)Þin implementing EWMA and EWMA median control charts.The economic model was used to compute the ARL_(1) parameter.The 14 input parameters were identified and the analysis was carried out based on the one-parameter-at-a-time basis.When the input parameters change based on a predetermined percentage,the ARL_(1) is affected.According to the results of the EWMA chart,nine input parameters had an effect andfive input parameters had no effect on the ARL_(1) parameter.Further,only seven of the 14 input parameters had an effect on the ARL_(1) of the EWMA median chart.However,the effect of each input parameter on the ARL_(1) was different.Moreover,the ARL_(1) for the EWMA median chart was smaller than the EWMA chart.This analysis is crucial to observe and determine the input parameters that have a significant impact on the ARL_(1) of the EMWA and EWMA median control charts.Hence,practitioners can obtain an overview of the influence of the input parameters on the ARL_(1) when implementing the EWMA and EWMA median control charts.
文摘1.Introduction In recent years,the Chinese tax authority hascontinued to deepen the reform of"stream-lining administration,delegating powers,i mprovig regulation and upgrading services",improve tax-related business environment,and constantly rolled out new and optimized measures to facilitate tax processing,and provided taxpayers with high-quality,efficient,convenient and smart tax services.
