J. Account. Public Policy 29 (2010) 296–306 Contents lists available at ScienceDirect J. Account. Public Policy journal homepage: www.elsevier.com/locate/jaccpubpol Does it add up? Early evidence on the data quality of XBRL filings to the SEC Roger Debreceny a‚*‚ Stephanie Farewell b‚ Maciej Piechocki c‚1‚ Carsten Felden d‚ André Gräning e a School of Accountancy‚ Shidler College of Business‚ University of Hawai‘i at Manoa‚ 2404 Maile Way‚ Honolulu‚ HI 96822‚ USA ¯ Department of
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Overview of Quality of Earnings - Some Guiding Principles/Framework The issue of earnings quality arises because of the cost/benefit trade off between cash accounting and accrual accounting. For our purposes‚ we want reported earnings to do two things: 1) to accurately represent current operating performance 2) to aid in accurately forecasting future operating performance These requirements for high-quality earnings mean that the reported earnings amounts for a particular period
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Ritz_Quality Female‚ Male‚ Ralph Vick Page 1 of 4 [Music playing] Female: Luxury‚ service‚ quality – these three words capture the essence of a stay at the Ritz-Carlton. Creating this atmosphere of refined elegance and relaxation may appear effortless to a guest‚ but every employee at any of the company’s 31 worldwide locations will tell you it takes a daily commitment to make the desired experience happen for each and every guest. The Ritz-Carlton hotel is a place where the genuine care and
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production methods or quality control‚ called quality circle. Therefore quality circle is nothing but a small group of employees who come together to discuss with the management issues related to either quality control or improvement in production methods form a Quality Control Circle (QCC). These employees usually work in the same areas‚ and voluntarilyvoluntarily meet on a regular basis to identify‚ analyze and solve their problems. Key Characteristics of quality circle: • A circle‚ usually
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Juran changed himself from a poor Romanian immigrant into a world renowned quality control expert. He has had a varied successful career as an engineer‚ as a writer‚ as an educator and as a consultant. Juran has been called the “father” of quality‚ a quality “guru” and the man who “taught quality to the Japanese.” Juran has expanded the philosophies of quality from its statistical origins to what is now known as Total Quality Management. This paper contains a short summary of this great man’s achievements
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Managing Quality in Partnership Working Graduate Diploma in Health and Social Care – Level 5 Module G: Managing Quality in Partnership Working The learner will: 1 Understand differing perspectives of quality and partnership working in relation to health and social care services Partnership: empowerment; independence; autonomy; power; informed choice; staff and organisation groups eg statutory‚ voluntary‚ private‚ independent‚ charitable; service users Quality: audit; quality control;
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Quality Assurance and Quality Improvement Introduction: In this assignment I am going to analyse the quality assurance and quality improvement framework and procedures on my teaching programme. The efforts to improve quality in education are very important and in recent years have received increasing attention. In particular three main factors‚ external pressure played an important role. * Educational Issues: Concerns about performance of schools and colleges. * Political Issues:
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Quality ZARA become expanding too fast in international market‚ but doing so company needs to increase the capacity of production‚ they started employ original equipment manufacturer(OEM). This leaded to low quality due of using lower qualification by OEM. For example in China they want to have biggest market share as foreign cloth maker with low cost‚ attracting colleague students and young people; but their product were failed frequently in the quality test made by government ‚ out of 57 product
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There are many differences between a quality culture and a traditional culture. While we are preparing policies and applying quality culture‚ we need to appreciate these differences and plan accordingly. There will be an evaluation between the differences of quality culture and a traditional culture. Quality culture is basically incorporation of quality in the overall system of an organization which leads to a positive internal environment and creation of delighted customers. Traditional culture
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The Quality Walk Beth Stuart went on a tour to evaluate a potential supplier’s facility before her company‚ Epic Communications‚ entered into a long term contract for 1.2 million high speed communications circuit boards. Her tour guide was Michael Spade‚ VP of manufacturing for PushTel. If the relationship proved beneficial to both parties‚ follow-up contracts would be negotiated each year thereafter. Beth noticed during her walk that employees were disappearing into their offices and down connecting
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