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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MKTG1255 – SERVICE QUALITY PRACTICE MULTIPLE CHOICE QUESTIONS THE QUESTIONS ARE FOR PRACTICE ONLY. THERE IS NO INDICATION THAT YOU WILL BE ASKED THE SAME QUESTION(S) IN THE FINAL EXAM. 1. ____________ represent a special type of order taking that entitles customers to a specific unit of service. a. Suggestions b. Reservations c. Trackers d. Repossessions e. Contracts 2. Which of the following is NOT considered an example of a hospitality element? a. Greeting b. Toilets and washrooms c. Advice
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Quality Improvement in Health Sector Since NPM (New Public Management) approach in Public Sector many things have changed. Public services became much more consumer oriented. Public servants of modern time have much more different approach towards people than before. One of the major influences on that comes from Private sector. Many services provided by public sector today can also be provided in Private sector. Of course those services of private sector are more expensive than in
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Auditor Quality 1. Introduction Over the past 20 years‚ research has been carried out to interpret audit quality and still no agreement on the method of measurement for audit quality. This is because audit quality depends on individual understandings‚ and those conceptions rely on whose perspectives are taken into consideration. The International Auditing and Assurance Standards Board’s (IAASB) lately established Framework for Audit Quality (the Framework) in the purpose to systemize the
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Ransom‚ S. B. (2008). The healthcare quality book: Vision‚ strategy‚ and tools. (2nd ed.). Health Administration Press: Chicago‚ IL. Quality Improvement Processes and Approaches “Form follows function‚” a concept founded in the field of architecture‚ describes the importance of understanding what you want to do before you determine how you are going to do it. The premise behind the principle also applies when an organization is deciding what quality improvement process or approach to adopt
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Introduction Six Sigma is adopted by organizations so that they can increase their revenue. The method of Six Sigma tends to use quality management‚ i.e. it is a process that helps an organization to improve is operations along with its performance in a timely manner. The process of Six Sigma is a combination of total quality management‚ zero defects and quality control. Company Background The organization chosen for this paper is General Electric (GE). GE is a multinational conglomerate. GE
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Research Vol. 49 No. 3 June 2011 Printed in U.S.A. Earnings Quality Based on Corporate Investment Decisions FENG LI∗ Received 25 July 2007; accepted 20 September 2010 ABSTRACT In this paper‚ I examine a new approach for measuring earnings quality‚ defined as the closeness of reported earnings to “permanent earnings‚” based on firm decisions with regard to capital and labor investments. Specifically‚ I measure earnings quality as the contemporaneous association between changes in the levels
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PRINCIPLES OF DATA QUALITY Arthur D. Chapman1 Although most data gathering disciples treat error as an embarrassing issue to be expunged‚ the error inherent in [spatial] data deserves closer attention and public understanding …because error provides a critical component in judging fitness for use. (Chrisman 1991). Australian Biodiversity Information Services PO Box 7491‚ Toowoomba South‚ Qld‚ Australia email: papers.digit@gbif.org 1 © 2005‚ Global Biodiversity Information Facility Material
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The concept and vocabulary of quality is elusive. Different people interpret quality differently. Few can define quality in measurable terms that can be operational. When asked what differentiate their product or service‚ health care worker will answer “quality health care‚” the banker will answer “service‚” the manufacturer will simply answer “quality product‚” and the hotel restaurant employee will answer “customer satisfaction.” When pressed to provide a specific definition and measurement‚ few
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AN ANALYSIS OF TWO TUG PROPULSION SYSTEMS IN THE PORT ELIZABETH HARBOUR. By DUMSANI ANDRIESON DLAMINI Submitted in partial fulfilment of the requirements for the degree of MAGISTER IN BUSINESS ADMINISTRATION In the Faculty of Business Administration At the Nelson Mandela Metropolitan University (NMMU) Promoter: Lewis Victor Kaplan Submission Date: 30 November 2010 i PREFACE LIST OF FIGURES PAGE DECLARATION iii ACKNOWLEDGEMENTS iv ABSTRACT vi
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