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Richards, Heather. "Development of a Quality Improvement Program to Support Evidence-Based Nursing Practice." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5408.
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Nurses are expected to perform evidence-based practice (EBP) at the point of care (POC) to promote positive outcomes through the quality and safety of patient care. The struggle for nurses on the surgical digestive unit in a hospital to adopt EBP is the lack of access and knowledge to evidence-based research at the POC. The utilization of information technology is an innovated approach to providing access and knowledge for EBP at the POC to improve patient outcomes. The project was to develop a quality improvement program to improve nursing access and knowledge of EBP resources. The program was to identify the type of e-nursing resources and necessary education to provide nurses access to evidence-based resources and the knowledge to utilize these resources in nursing practice. The purpose of the doctoral project was set to identify necessary resources to develop an evidence-based program for staff nurses to access evidence-based resources and improve nursing knowledge on EBP at the POC. The use of the Stevens's star model of knowledge transformation was the framework for the project, and use of the logic model guided the structure for program evaluation. The quantitative project used a 1 group pre- and post-survey design using a convenience sample (n =10). A final statistical analysis to determine effectiveness of the educational intervention was inconclusive. Quantitative descriptive data from pre- and post-survey results were used to summarize recommendations for the future development of an EBP quality improvement project with the use of information technology tools. The further dissemination of the findings could promote new methods to implement quality improvement programs to improve the quality and safety of patient care to promote positive health outcomes.
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Bardach, David R. "Evidence-Based Hospitals." UKnowledge, 2015. http://uknowledge.uky.edu/epb_etds/5.
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In 2011 the University of Kentucky opened the first two inpatient floors of its new hospital. With an estimated cost of over $872 million, the new facility represents a major investment in the future of healthcare in Kentucky. This facility is outfitted with many features that were not present in the old hospital, with the expectation that they would improve the quality and efficiency of patient care. After one year of occupancy, hospital administration questioned the effectiveness of some features. Through focus groups of key stakeholders, surveys of frontline staff, and direct observational data, this dissertation evaluates the effectiveness of two such features, namely the ceiling-based patient lifts and the placement of large team meeting spaces on every unit, while also describing methods that can improve the overall state of quality improvement research in healthcare.
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Cherednichenko, Olga, O. V. Riabko, K. A. Timchenko, and M. A. Timchenko. "The assessment framework for decision-making based on quality criterion." Thesis, Institute for Applied System Analysis, 2011. http://repository.kpi.kharkov.ua/handle/KhPI-Press/45175.
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He, Xiaomin. "Measuring the perceived service quality of group package tours in China : a conceptual model and empirical evidence." HKBU Institutional Repository, 2004. http://repository.hkbu.edu.hk/etd_ra/608.
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Nadalin, Penno Letitia. "Understanding the Sustainability of Selected Recommendations for a Nursing Best Practice Guideline within an Acute Care Context." Thesis, Université d'Ottawa / University of Ottawa, 2021. http://hdl.handle.net/10393/42666.
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Background: To date, little attention has focused on what the factors are and how Best Practice Guidelines (BPGs) are sustained in acute care over time.
Problem: For ten years, a multi-site acute care center supported the use of a Pain Assessment and Management Policy and Protocol (Pain P/P), placing the decision to use it with point of care nurses. Despite early implementation success, the nursing department identified an evidence-based gap on Medicine care units.
Purpose: To (i) identify factors influencing nurses’ use (or not) of the Pain P/P over time, and ten years post-implementation; (ii) examine related knowledge translation interventions (KTIs) used over time, and ten years post-implementation; (iii) validate unit nurses’ use of the Pain P/P ten years post-implementation; and (iv) identify relevant sustainability frameworks/models/theories (F/M/Ts), constructs and factors for sustained use of BPGs in acute care.
Methodology: A case study of an organization-wide nursing BPG was conducted ten years following initial implementation using mixed methods guided by the Dynamic Sustainability Framework (Chambers, 2013). The case study setting was a 1122 bed acute care center in Canada. I examined BPG sustainability at the (corporate) department and unit levels (two embedded subcases). Data sources included 19 informant interviews (3-corporate, 16-unit level), 200 chart audits (100/subcase), and 29 documents. I concurrently conducted a systematic review to identify sustainability concepts and factors for use in acute care to compare case study results.
Results: I identified 7 constructs, 49 factors, and 29 KTIs influencing sustained use of evidence-base practices (EBPs) in acute care. Three factors and eight KTIs had a continuous influence during implementation and sustained use phases. Findings confirm the concept of sustainability is a dynamic ‘process’ or ‘ongoing phase’.
Conclusions: This thesis provides a novel resource to support future practice and research aimed at sustaining EBPs to improve nursing practice and related patient outcomes. Attention to the level of application and changing conditions over time impacting factors that influence EBP use is required for sustainment. Use of a participatory approach to engage users in designing remedial plans and link KTIs to target behaviors that incrementally address low adherence rates promotes sustainability.
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Dragulinescu, Stefan. "Grading the quality of evidence of mechanisms." Thesis, University of Kent, 2018. https://kar.kent.ac.uk/68526/.
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Cardoso, João Pedro Dias. "Earnings quality and investment efficiency : european evidence." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19926.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO objetivo deste estudo é investigar o impacto da qualidade dos resultados na eficiência de investimento em empresas Europeias, cotadas e não cotadas. A amostra, retirada da base de dados Amadeus, é composta por 6921 empresas de 19 países. A eficiência do investimento é baseada no modelo de oportunidades crescentes de Biddle et al. (2009), expandido por literatura subsequente, e a qualidade dos resultados é medida usando o modelo de Dechow e Dichev modificado por McNichols (2002). Os resultados obtidos são significativos, e mostram que uma maior qualidade dos resultados está relacionada com uma maior eficiência de investimento, medida pelos desvios do nível ótimo. Estes resultados verificam-se quer considerando o valor absoluto destes desvios, quer considerando os cenários de subinvestimento (desvios negativos) ou sobreinvestimento (desvios positivos). O efeito do nível de caixa e endividamento foi igualmente considerado nesta relação, observando-se uma influência significativa.
The purpose of this study is to investigate the impact of earnings quality on investment efficiency in European listed and unlisted companies. The sample, collected from Amadeus database, is composed by 6921 companies from 19 countries. The investment efficiency measure is based on Biddle et al. (2009) growth opportunities model and subsequent research, and earnings quality is measured using Dechow and Dichev (2002) model modified by McNichols (2002). Results show that higher earnings quality is associated with higher investment efficiency, measured by the deviations from the optimal investment level. These results hold for both underinvestment (negative deviations) and overinvestment (positive deviations) scenarios. Results also suggest that cash and leverage levels play an important role on the relation between earnings quality and investment efficiency.
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Sears, Kenneth. "Viewpoint quality model : a software quality model for the application of software quality metrics." Thesis, University of Birmingham, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.341698.
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Xu, Meina. "Repercussions and determinants of export quality : evidence from China." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E055/document.
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Cette thèse se compose de trois chapitres ayant en commun la question de la qualité des exportations dans un contexte de pays en voie de développement. La thèse s’intéresse plus particulièrement à différents aspects permettant d’améliorer le niveau de qualité des exportations. Le premier chapitre est consacré à l'impact de l'Aide au commerce (Aid for trade) sur la qualité des exportations des pays récipiendaires. Il suggère un effet positif de la politique d'aide au commerce sur la qualité des exportations. Le deuxième chapitre porte sur le rôle de vérification de la qualité joué par les intermédiaires dans le commerce international. Les résultats indiquent que seuls les intermédiaires spécialisés jouent ce rôle. Le troisième chapitre examine le lien entre l'orientation à l'exportation des entreprises et leur performance en matière d'innovation. L’analyse empirique met en évidence une réduction des investissements en R&D chez les exportateurs dont les ventes s’orientent principalement vers les exportations au détriment du marché intérieur et ce d’autant plus qu’ils font face à une incertitude élevée de la demande. Ces évolutions défavorables pourraient être surmontées néanmoins si l’entreprise a une riche expérience commerciale ou une productivité élevée. Les trois résultats principaux de cette thèse sont ainsi que l'aide au commerce ainsi que l’essor d’intermédiaires de type spécialisé contribuent à la montée en qualité des exportateurs tandis que l'incertitude de la demande extérieure tend à l’inverse à entraver l’innovation des firmes exportatricesThis thesis is composed of three chapters that have in common the question of export quality in a developing country context. The thesis focuses on different aspects of improving the quality level of exports. The first chapter is devoted to the impact of Aid for Trade on the quality of exports from recipient countries. It suggests a positive effect of Aid for Trade policy on the quality of exports. The second chapter focuses on the quality assurance role played by intermediaries in international trade. The results indicate that only specialized intermediaries play this role. The third chapter examines the link between firms' export orientation and their innovation performance. The empirical analysis shows a reduction in R&D investment by exporters whose sales reorient towards exports to the detriment of the domestic market, especially as they face high demand uncertainty. These unfavourable developments could nevertheless be overcome if the company has a long trade experience or high productivity. The three main results of this thesis are that aid for trade and the rise of specialized intermediaries contribute to the rise in quality of exporters, while the uncertainty of external demand tends, on the other hand, to hinder innovation by exporting firms
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Murtaza, Ghulam. "Financial service quality : evidence from banking sector of Pakistan." Thesis, University of Dundee, 2016. https://discovery.dundee.ac.uk/en/studentTheses/9c1b4bbe-3153-46ea-a5eb-6b8025f267ff.
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Bribesh, Fathi Naser. "The quality of corporate annual reports : evidence from Libya." Thesis, University of South Wales, 2006. https://pure.southwales.ac.uk/en/studentthesis/the-quality-of-corporate-annual-reports(20aea697-866f-48c5-a194-382422f15ac5).html.
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It was not long before it became clear that the centralised economic planning and control of business and property had failed to improve the Libyan economy. The government began to introduce economic reforms, privatisation programs and started to move towards a market economy. Many business and investment barriers and limitations have been removed and more liberal economic policies have been adopted. Reforms have been aimed at boosting private sector activities and expanding the ownership structures of business. These have generated much local interest in corporate reporting and the need to assess corporate reporting disclosure. This study attempts to assess the quality of corporate annual reports published by Libyan companies. In other words, to what extent do financial reports published by Libyan companies meet their users' needs? To achieve this objective, two research methods were undertaken. The first method was based on a survey questionnaire designed to explore the perceptions of several user groups of corporate reports. These include mainly the extent of use, the useful characteristics, the importance of different sections, information items and the user's needs and the understandability of corporate reports. The user groups included individual investors; academics (researchers); government employees; institutional investors; bank credit officers; chief executives; and accounting professionals. The second method was based on analysing a sample of corporate annual reports published by Libyan companies. The analysis aimed to identify the level of corporate disclosure as well as to what extent Libyan companies do comply with International Accounting Standards (IAS). The results of the study revealed that the corporate annual report is the most important source of information relied upon to make informed decisions. The results also showed that the credibility and timeliness of the information source were the most important qualitative characteristics that might affect the usefulness of information sources. Although there are no accounting standards, the results demonstrated that Libyan companies strongly comply with international Accounting Standards. Employing regression analysis, the study also identified some differences in the level of annual disclosure. For example, Libyan manufacturing companies that have good sales figures and government organisation or their agents tend to disclose less information than other companies.
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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer orientation and process orientation as indicators of commercialization. Auditor independence and auditor competence as two main cornerstones of audit quality. The data were analyzed by multiple statistics test. Our finding indicates that all three indicators of commercialization of audit market have a positive relation with auditor independence and competence. We are thus concluding that commercialization of the audit market has a positive relation to audit quality. Also, we find that auditors in Big 4 and non-Big 4 audit farm are not much difference. This may be because the Big 4 in the Chinese market do not have the same dominance as in the Western market.
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Farzanegan, Mohammad Reza, and Marcel Thum. "More Oil, Less Quality of Education? New Empirical Evidence." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-227300.
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The resource curse hypothesis suggests that resource-rich countries show lower economic growth rates compared to resource-poor countries. We add to this literature by providing empirical evidence on a new transmission channel of the resource curse, namely, the negative effect of rents on the quality of education. The cross-country analysis for more than 70 countries shows a significantly positive effect of oil rents on the quantity of education measured by government spending on primary and secondary education. Hence, the underspending hypothesis championed by Gylfason (2001) no longer holds with newer data. However, we find a robust and negative effect of oil rents dependency on the current objective and subjective indicators of quality of education, controlling for a set of other drivers of education quality and regional dummies. Despite spending significant shares of GDP on education, oil-rich countries still suffer from an insufficient quality of primary and secondary education, which may hamper their growth potentials. The significant negative effect of oil rents dependency on education quality can be explained by both the demand (e.g., skill acquisition) and supply (e.g., teacher quality) side channels.
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Kitiwong, Weerapong. "Earnings management and audit quality : evidence from Southeast Asia." Thesis, University of York, 2014. http://etheses.whiterose.ac.uk/7007/.
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This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literature on earnings management and audit quality. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. The new probit model tests the degree to which audit firms can be tolerant of earnings management at different levels of the artificial audit materiality. The tests of the probit model cover time-series data from 1992 to 2011 for 2,148 listed companies in Indonesia, Malaysia, the Philippines, Singapore and Thailand with a total of 20,757 firm-year observations. To extend the results of the probit model and to explore the stakeholders of audits’ perspectives on earnings management and audit quality, 16 semi-structured interviews with respondents from the audit firms, the listed companies, the regulators and the academic institute in Malaysia, Thailand and Singapore are also conducted. This thesis finds that the term earnings management is seen differently from its extant definition. In addition, this thesis provides evidence that the different roles in the process of an audit lead to different definitions and measures of audit quality; therefore, audit quality remains an imprecise measure. The evidence of this thesis also indicates that in the context of Southeast Asia, big firms have higher quality audits than non-big firms. This is likely to be because big firms are more concerned with their reputation and the serious consequences of an audit failure and big firms are perceived to have more resources. This thesis also explores whether long audit tenure impacts audit quality. The evidence on this suggests that audit partner rotation rather than audit firm rotation is being appointed by key stakeholders. Moreover, there is evidence that in comparison to audit firms from Singapore, those from Malaysia are more tolerant of earnings management whilst those from Indonesia, the Philippines and Thailand are less so. This thesis goes on to explore the possible impact of some national level factors such as the number of registrant audit firms, the use of non-English standards, corporate governance and type of legal system. From the probit model tests, it was found that non-English accounting standards and a limited number of registrant audit firms did not restrict audit quality, as perceived by some key stakeholders of audits.
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Cocks, Kim. "Evidence-based interpretation guidelines for quality of life measures." Thesis, University of Leeds, 2011. http://etheses.whiterose.ac.uk/15227/.
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Aim: To use published literature to obtain estimates of large, medium and small differences in quality of life (QOL) data for the European Organisation for the Research and Treatment of Cancer Quality of Life Questionnaire Core 30 (EORTC QLQ-C30). Methods: An innovative method combining systematic review of published studies, expert opinions and meta-analysis was used to obtain estimates of large, medium and small differences for QLQ-C30 scores. Published mean data were identified from the literature. Differences between groups of patients and over time within patients were reviewed by 34 experts in QOL measurement and cancer treatment. The experts, blinded to QOL results, were asked to predict these differences. Differences were combined using meta-analytic techniques to obtain estimates of small, medium and large effects. Qualitative interviews with patients and experts were used to assess the new methodology. Results: 911 articles were identified, with 211 relevant articles (3444 contrasts) for the analysis. Our systematic reviewof the randomised controlled trials (RCTs) showed that the clinical relevance of QOL differences was rarely discussed. Our meta-analysis estimates varied depending on the subscale and on whether QOL was improving or deteriorating. Thus, the recommended minimum to detect medium differences between groups ranges from 7 (diarrhoea) to 19 points (role functioning). When interpreting differences over time a minimum of 7 points represents a medium difference but for most subscales a larger difference is required for a medium deterioration compared with a medium improvement. Conclusion: Guidelines for interpreting the size of effects are provided for the QLQ- C30 subscales. These guidelines can be used for sample size calculations for clinical trials and to interpret differences in QLQ-C30 scores. The novel methodology was shown to be robust in sensitivity analyses but benefitted from a thorough quality assessment and using only the best quality evidence to derive the guidelines.
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Mahmood, Farrukh, and Waqas Rasheed. "Quality Requirement Abstraction Model (QRAM)." Thesis, Blekinge Tekniska Högskola, Institutionen för programvaruteknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-3397.
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Requirement engineering (RE) is an important phase in any project. Both functional and non-functional requirements are required to be elicited. Quality requirements (QRs) are usually catered at the end of software development process. Along with functional requirements, non-functional (QRs) also need to be handled and implemented through a structural way. It is observed that most organizations do not have proper management for quality requirements in their project life cycles. Especially if we consider the case of market driven requirement engineering (MDRE), it is a dire need to handle those QRs along with the functional requirement using a structural way. In this study we investigate Requirements Abstraction Model (RAM), which is basically designed for MDRE and is the case of continuous RE. The purpose was to analyze RAM specifications, which could be able to provide an effective way of manage QRs. RAM also deals with the specification of QRs, so it was required to investigate that how effective RAM can handle the creation of QRs.
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Gunestas, Murat. "An evidence management model for web services behavior." Fairfax, VA : George Mason University, 2009. http://hdl.handle.net/1920/5631.
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Thesis (Ph.D.)--George Mason University, 2009.Vita: p. 167. Thesis director: Duminda Wijesekera. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Information Technology. Title from PDF t.p. (viewed Nov. 11, 2009). Includes bibliographical references (p. 159-166). Also issued in print.
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Khalaf, Abdelbaset Abdelrahem. "Evidence based mathematical maintenance model for medical equipement." Versailles-St Quentin en Yvelines, 2012. http://www.theses.fr/2012VERS0036.
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Bien que la maintenance des équipements médicaux a été bien planifiée et exécutée depuis plus de 30 ans, très peu d'études ont été menées pour mesurer et évaluer son efficacité en termes de fiabilité et de disponibilité pour la prestation des services. Le débat en cours, en ingénierie clinique, est de savoir si la maintenance préventive est effectivement nécessaire et, si oui à quelle fréquence et quelles tâches doivent être effectuées. Une approche de modélisation mathématique est utilisée pour analyser la probabilité de survie de divers équipements médicaux. Cette approche permet d'explorer l'impact de la maintenance préventive, de la maintenance corrective et leur combinaison sur la disponibilité des équipements et contribuera aux discussions dans le domaine des maintenances des équipements. Les stratégies d'entretien sont analysées et un nouveau modèle de coûts associés à la maintenance a été développé. Il permet d'adopter des intervalles appropriés de maintenance préventive pour différents types d’équipements médicaux. Un modèle analytique a été développé permettant de calculer le nombre de défaillances et les coûts associés aux maintenances préventive et corrective. Un modèle d’optimisation lié à la planification de maintenance préventive en utilisant la programmation linéaire en nombres entiers ainsi qu’une méthode gloutonne ont été développés et comparés. Cette comparaison nous permet de confirmer que l’algorithme glouton fournit des résultats comparables à ceux obtenus par la programmation linéaire en nombres entiersAlthough medical equipment maintenance has been well planned and executed for more than 30 years, very few studies have been conducted to measure and evaluate its effectiveness in terms of reliability and availability for service delivery. The ongoing unresolved debate in clinical engineering is whether preventive maintenance (PM) is actually necessary and, if so, how often and which tasks need to be performed. A mathematical maintenance modelling approach is used to analyse the survival probability of various medical equipment. This approach allows exploring the impact of PM, CM and combined PM/CM on the availability of equipment and will contribute to the intensified debate regarding PM. Maintenance strategies is analysed and a new failure-cost model was developed, which allows adopting appropriate PM intervals for various types of medical equipment. The analytical model to calculate the number of failures and costs associated with PM and CM is a significant contribution. The optimisation problem related to preventive maintenance scheduling using a Mixed-Integer Mathematical Programming solver was solved and compared to a proposed Greedy Algorithm. Simulation results based on the survival model show that the Greedy Algorithm gives the same solution in terms of schedule plan as the mixed integer approach
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Hagemann, Philipp. "The exponential growth model : does theory confirm evidence?" Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12971.
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Mestrado em EconomiaA dissertação apresentada estuda as origens e o papel dos modelos de crescimento exponencial na teoria do crescimento. O modelo reavalia o conceito das taxas de crescimento constantes, ilustrando o último debate sobre crescimento a longo prazo e as alternativas correspondentes. Após a apresentação dos conceitos de crescimento unificados, uma análise empírica demonstra a capacidade da utilização de modelos de crescimento exponencial para contabilizar os dados do PIB per capita mundial ao longo de diferentes períodos. A dissertação mostra que o modelo exponencial é uma generalização valiosa para uma pequena amostra de países. Este demonstra ainda algumas limitações, assim que certos períodos sejam excedidos.
The presented dissertation studies the origins and role of exponential growth models in growth theory. It reassesses the concept of constant growth rates by illustrating the latest debate on long-run growth and corresponding alternatives. After the presentation of unified growth concepts, an empirical analysis demonstrates the usability of exponential growth models to count for global GDP per capita data over different periods. The dissertation shows that the exponential model is a valuable generalization for a few country samples. It further demonstrates strong limitations as soon as certain periods are exceeded.
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Yang, Lei. "Intellectual property, quality improvements, and exports: Theory and empirical evidence." Connect to online resource, 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3256426.
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DIAS, MARINA VILLAS BOAS. "DOES INFORMATION ON SCHOOL QUALITY AFFECT VOTING?: EVIDENCE FROM BRAZIL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2017. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=31799@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROCOORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE EXCELENCIA ACADEMICA
Esse artigo examine se eleitores reagem a informação sobre a qualidade dos serviços públicos. Exploramos um experimento natural no Brasil, no qual divulgou-se uma medida objetiva de qualidade para algumas escolas públicas, mas não outras. Isso cria variação na quantidade de informação disponível dentro de um município. Para explorar essa variação, olhamos para locais de votação localizados em escolas municipais e comparamos resultados eleitorais em eleições municipais em grupos de eleitores informados e não informados, antes e depois da divulgação de informação. Os resultados indicam que, quando os eleitores recebem boas notícias, o apoio pelo incumbente aumenta. Para as escolas com pior desempenho em nossa amostra, divulgar informação sobre qualidade das escolas leva a uma redução na proporção de votos recebida pelo prefeito incumbente concorrendo a reeleição. Esses efeitos são maiores em municípios com menor cobertura de mídia local. Não há heterogeneidades interessantes com relação a escolaridade dos eleitores.
This paper examines if voters act upon information about the quality of public service delivery. We explore a natural experiment in Brazil, which provided an objective measure of quality for some public schools, but not others. This creates variation in the availability of information to voters about the quality of schools inside a municipality. To use this variation, we look at polling stations located in municipal schools and compare electoral outcomes in mayoral elections in informed and non-informed groups of voters, before and after the information release. We find that, when the information received by voters is good news, the support for the incumbent increases. For the worst performers in our sample, providing information about school quality implies a decrease in the vote-share of the incumbent. We find that these effects are stronger in municipalities without local radios and/or newspapers. We do not find relevant heterogeneities when decomposing our effects according to schooling.
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Gamalerio, Matteo. "Rules, discretion and quality of government : evidence from Italian municipalities." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/94382/.
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In recent years many countries have introduced fiscal rules with the purpose of reducing the incentives for local governments to accumulate public debt and run deficits. Despite wide adoption, there is not enough evidence about the consequences of fiscal rules for the quality of the political process. In this PhD dissertation, exploiting panel data on Italian municipalities and an institutional framework which mandates the application of fiscal rules only for municipalities above 5000 inhabitants, I study how fiscal rules affect the quality of the political process. In particular, in Chapter 1, using a Difference-in-Discontinuity (Diff-in-Disc) design, I study how fiscal rules affect the quality of the political class, and in particular the level of education of politicians. In Chapter 2, using Regression Discontinuity Design and Propensity-Score Matching, I study whether politicians characterized by different levels of education make different choices in terms of fiscal policies and whether they have different political career goals. Finally, in Chapter 3, I study how political parties can discipline politicians by affecting their career concerns. In particular, using Regression Discontinuity Design, I show that national parties can act as a substitute for fiscal rules in constraining politicians.
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Alsultan, Abdulaziz Sulaiman. "Audit quality, IPOs and earnings management : evidence from Saudi Arabia." Thesis, University of Portsmouth, 2017. https://researchportal.port.ac.uk/portal/en/theses/audit-quality-ipos-and-earnings-management(b8be2277-bdf9-4407-84e3-da4c410a8dfa).html.
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This research aims to examine earnings management practices in the Kingdom of Saudi Arabia. This research was conducted in response to the ban placed on Deloitte by the Capital Market Authority (CMA) from carrying out auditing work for listed firms in the Kingdom for two years, starting 1 June 2015. A large volume of published studies provide evidence that auditor size (Big 4) plays an essential role in constraining earnings management and providing high audit quality. However, banning one of the Big 4 raises a question about the role of these auditors in constraining engagement in earnings management in Saudi Arabia. It also raises a question of whether Deloitte’s clients managed earnings compared with companies audited by the rest of the Big 4 accounting firms. This research uses a sample of 85 non-financial firms for the period from 2004 to2014. This research finds that the Big 4 firms have a role in curbing earnings manage mentonly in income-decreasing activities. Moreover, this research finds that firms audited by Deloitte do not differ from those audited by the other Big 4 in terms of earnings management. CMA banned Deloitte from auditing any listed firms because of the collapse in 2012 of the Al-Mojil Group, which had gone public in 2008. Deloitte audited the pre-IPO year financial statements of Al-Mojil as well as the four years after the group went public, from 2008 to 2011. This dilemma raises doubts regarding the possibility of engagement in earnings management before going public and the audit quality in IPO firms in the Saudi context. Therefore, this research examines firms’ earnings management engagement before going public and audit quality in pre-IPO years. Based on a sample of 42 non-financial IPO firms for the period from 2005 to 2015, the findings of the current research confirm that the Saudi IPO firms did not engage in earnings management in the year before the IPO or the year of going public. Furthermore, the results of testing the role of the Big 4 in IPO firms show that the Big 4 firms are no deterrent to engagement in earnings management in pre-IPO years. This research finds that IPO firms audited by Deloitte did not engage in earnings management.
24
Alokaily, Jihad. "Financial reporting quality, auditor remuneration and corporate governance : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/10833/.
Full textAbstract:
The recent global financial crisis has added fuel to the heated debate on whether boards of directors in general and audit committees in particular are effective in curtailing aggressive financial reporting practices and maintaining a transparent audit process. Specifically, UK regulators raised widespread concerns about the criteria of revenue recognition and the role of external auditors during and after the crisis, and re-emphasize the crucial role that audit committees could play in ameliorating financial reporting quality and safeguarding the quality of external audit. Despite this intense emphasis on the financial reporting and external audit oversight roles of internal governance mechanisms, there is still no empirical evidence confirming the effectiveness of these roles after the financial crisis. As such, this thesis contributes to the literature by using a sample of FTSE 350 firms listed on the London Stock of Exchange during the period between 2008 and 2010 to address two main empirical questions in two investigations. The first empirical investigation deals with the impact of audit committee and board characteristics on financial reporting quality. Two measures are employed to serve as surrogates for financial reporting quality. The first measure, which contributes to the uniqueness of this study, is discretionary revenues used to address misleading revenue recognition concerns by UK regulators, and discretionary accruals employed to account for the possibility of firms shifting from one earnings management method to another. The results reveal significant associations between a number of governance characteristics and discretionary revenues, but not discretionary accruals. This suggests that in response to UK intense regulatory scrutiny over the criteria of revenue recognition, firms’ revenue recognition process was subject to increased monitoring by boards in general and audit committees in particular, leading to better quality financial reporting. The second empirical investigation of this thesis examines the association between audit committee and board characteristics on the one hand and audit fees and non-audit fees on the other. The findings reveal that audit fees are positively related to governance mechanisms indicating that the oversight roles of audit committees and boards have positive impact on enhancing audit quality through demanding wider audit scope from external auditors. However, non-audit fees are also found to be positively related to audit committee meetings and board size, suggesting that the committee and the board support the simultaneous provision of audit services and non-audit services to facilitate a beneficial knowledge spill-over between the two services which in turn results in a better audit quality. Comparing the main results with those obtained from an additional analysis of a sample of firms listed in the pre-financial crisis period between 2005 and 2007 indicates that the effectiveness of governance mechanisms in enhancing financial reporting quality differs between regular and recession periods. Overall, most of the findings are consistent with the agency perspective. Those which are not consistent open avenues for future research to explore a multi-theoretical approach which takes into consideration the complexities of firms and their environmental circumstances.
25
Yildiz, Ozkan. "A Comprehensive Model For Measuring Health Care Process Quality: Health Care Process Quality Measurement Model (hpqmm)." Phd thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614318/index.pdf.
Full textAbstract:
Similar to the manufacturing sector, process improvement gains much attention in health care sector. Measuring process quality is one of the most important components of process improvement and numerous healthcare quality indicator models are developed to achieve this aim. Existing quality models focus on some specific diseases, clinics or clinical areas. Although they contain structure, process, or output type measures, there is no model which measures the quality of health care processes comprehensively. As a result, hospitals cannot compare quality of processes internally and externally. To bring a solution to the above problems, we developed Health Care Process Quality Measurement Model (HPQMM), and it is applied in three public hospital&rsquos laboratory and assessment processes. We observed that, the developed model determines weak and strong aspects of the processes, gives a detailed picture for the process quality, extends the quality aspects of existing models, and provides quantifiable information to hospitals to compare their processes with multiple organizations.
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Koufogiannakis, Denise Ann. "How academic librarians use evidence in their decision making : reconsidering the evidence based practice model." Thesis, Aberystwyth University, 2013. http://hdl.handle.net/2160/ad53022d-b416-444d-987a-f584db4aeb6d.
Full textAbstract:
The model for evidence based library and information practice makes assumptions about the way librarians should use evidence to inform decisions. This study explores how academic librarians actually use evidence in their practice, the types of evidence that are useful to them, and whether the decision making model upon which EBLIP is based fits with the ways academic librarians actually incorporate research. A grounded theory methodology was used, within a pragmatic philosophical approach. The 19 study participants were academic librarians in Canada. Data was gathered via online diaries and semi-structured interviews over a 6 month period in 2011. Findings encompass three main areas: 1) the concept of evidence and the sources of evidence that are used by academic librarians in their decision making; 2) how academic librarians use evidence, namely to convince in individual or group decision making; and 3) determinants of evidence use in decision making. Several elements of the existing EBLIP model were identified as being insufficient, and based on the findings, a revised model of EBLIP is proposed. The new model is more inclusive of different types of evidence that are important for librarians, explicitly includes the professional knowledge of librarians, and accounts for the context in which decision making occurs. This study is the first to focus on how academic librarians use evidence in their decision making; to determine what types of evidence they use; and to consider whether the existing EBLIP model is one that is applicable for academic librarians. The findings highlight the impact of collaboration and organisational dynamics upon decision making and evidence use. Convincing emerged as the main theoretical concept in relation to how evidence is used. The new model proposed in this thesis is grounded in the research data from this study and is more applicable to the needs and realities of academic librarians than the current model that was adopted from medicine.
27
Baškarada, Saša Koronios Andy. "Information quality management capability maturity model." Wiesbaden : Vieweg + Teubner Research, 2009. http://site.ebrary.com/id/10382617.
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Villegas, Miguel E. "A quality management system complexity model." Thesis, Birmingham City University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433968.
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Baškarada, Saša. "Information quality management capability maturity model." Wiesbaden Vieweg + Teubner, 2008. http://d-nb.info/996641726/04.
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Baškarada, Saša. "Information quality management capability maturity model." Wiesbaden [Germany] : Vieweg+Teubner Research, 2009. http://dx.doi.org/10.1007/978-3-8348-9634-6.
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Nitesh, Varma Rudraraju Nitesh, and Boyanapally Varun Varun. "Data Quality Model for Machine Learning." Thesis, Blekinge Tekniska Högskola, Institutionen för programvaruteknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18498.
Full textAbstract:
Context: - Machine learning is a part of artificial intelligence, this area is now continuously growing day by day. Most internet related services such as Social media service, Email Spam, E-commerce sites, Search engines are now using machine learning. The Quality of machine learning output relies on the input data, so the input data is crucial for machine learning and good quality of input data can give a better outcome to the machine learning system. In order to achieve quality data, a data scientist can use a data quality model on data of machine learning. Data quality model can help data scientists to monitor and control the input data of machine learning. But there is no considerable amount of research done on data quality attributes and data quality model for machine learning. Objectives: - The primary objectives of this paper are to find and understand the state-of-art and state-of-practice on data quality attributes for machine learning, and to develop a data quality model for machine learning in collaboration with data scientists. Methods: - This paper mainly consists of two studies: - 1) Conducted a literature review in the different database in order to identify literature on data quality attributes and data quality model for machine learning. 2) An in-depth interview study was conducted to allow a better understanding and verifying of data quality attributes that we identified from our literature review study, this process is carried out with the collaboration of data scientists from multiple locations. Totally of 15 interviews were performed and based on the results we proposed a data quality model based on these interviewees perspective. Result: - We identified 16 data quality attributes as important from our study which is based on the perspective of experienced data scientists who were interviewed in this study. With these selected data quality attributes, we proposed a data quality model with which quality of data for machine learning can be monitored and improved by data scientists, and effects of these data quality attributes on machine learning have also been stated. Conclusion: - This study signifies the importance of quality of data, for which we proposed a data quality model for machine learning based on the industrial experiences of a data scientist. This research gap is a benefit to all machine learning practitioners and data scientists who intended to identify quality data for machine learning. In order to prove that data quality attributes in the data quality model are important, a further experiment can be conducted, which is proposed in future work.
32
Fischer, Manfred M. "A spatial Mankiw-Romer-Weil model: Theory and evidence." Springer Verlag, 2011. http://dx.doi.org/10.1007/s00168-010-0384-6.
Full textAbstract:
This paper presents a theoretical growth model that extends the
Mankiw-Romer-Weil [MRW] model by accounting for technological
interdependence among regional economies. Interdependence is assumed to work
through spatial externalities caused by disembodied knowledge diffusion. The
transition from theory to econometrics leads to a reduced-form empirical spatial
Durbin model specification that explains the variation in regional levels of per worker output at steady state. A system of 198 regions across 22 European countries over the period from 1995 to 2004 is used to empirically test the model. Testing is performed by assessing the importance of cross-region technological interdependence, and measuring direct and indirect (spillover) effects of the MRW
determinants on regional output. (author's abstract)
33
Fischer, Manfred M. "A spatial Mankiw-Romer-Weil model: Theory and evidence." WU Vienna University of Economics and Business, 2009. http://epub.wu.ac.at/3959/1/SSRN%2Did1364060.pdf.
Full textAbstract:
This paper presents a theoretical growth model that extends the
Mankiw-Romer-Weil [MRW] model by accounting for technological
interdependence among regional economies. Interdependence is assumed to work
through spatial externalities caused by disembodied knowledge diffusion. The
transition from theory to econometrics leads to a reduced-form empirical spatial
Durbin model specification that explains the variation in regional levels of per
worker output at steady state. A system of 198 regions across 22 European
countries over the period from 1995 to 2004 is used to empirically test the model.
Testing is performed by assessing the importance of cross-region technological
interdependence, and measuring direct and indirect (spillover) effects of the MRW
determinants on regional output. (author's abstract)
34
Binsaif, Ahmed Abdulaziz O. "Investment banks' business model innovation : evidence from Saudi Arabia." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/33018.
Full textAbstract:
The Investment bank industry is considered to be an essential element of not only the financial system but also the whole economy. Understanding multiple business models employed by multi-services industry such Investment bank is a matter of great significance for Investment banks’ executives, regulators and analysts. In 2008 the business model that had been employed by investment banks for almost two decades vanished due to the global financial crisis. Investment banks were forced to change and innovate their traditional business models. This research intends to develop a conceptual framework which helps to realize and study investment banks’ business models with the core components and related activities. Multiple business models mapping for investment banks is developed to give seniors executives core and possible activities and alternatives to innovate and change various business models for different lines including asset management, brokerage, investment banking and custody services. In addition, the business model (innovation) drivers are investigated to empirically explore the most powerful drivers on investment banks’ multiple business models (innovation), potential changes and degree of alteration on its activities for each business line. For these aims, a systematic literature review was carried to synthesise the recent advancements in the business model literature and explore how firms approach business model innovation. As result, a conceptual framework for business model (innovation) was developed, which encompasses four components value proposition, operational value, human capital and financial value. This framework can be utilized by practitioners as a 'navigation map' to determine where and how to change their business models. By using the qualitative methodology through semi-structured interviews with 29 senior executives from 10 fully-licensed investment banks in Saudi Arabia and secondary data including financial statements, annual reports and pillar III disclosures, the empirical study mapped the investment banks’ multiple business models and identified a business model for each business line. Sixteen activities for each business line were determined to provide core and possible activities and alternatives. This research contributes to our understating of managing and innovating multiple business models in the industry when investment banks should run these multiple business models. The Investment banks’ business models are different in terms of business lines, core offerings, clients, key assets, key process, revenue streams and costs structure. Over and above, each line shows diverse business models applied by investment banks. Furthermore, unlike other studies, this research contributed by investigating drivers that force investment banks to change their existing business models, the degree of changes and which activities did investment banks consider when responding to particular drivers. This study found that clients, crisis and economic changes, rivalry, top management and regulations are the five drivers forcing investment banks to not only embark on change events, but also carry out business model changes in most investment banks’ business lines.
35
Wilson, Frances. "The quality maturity model : assessing organisational quality culture in academic libraries." Thesis, Brunel University, 2013. http://bura.brunel.ac.uk/handle/2438/8747.
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Academic libraries operate in a fluid environment, where they must provide, and demonstrate that they provide, a high quality service that is focussed on customers’ needs. It is broadly accepted that the way to provide a high quality service responsive to customers’ needs is to have a culture of quality that underpins all the organisation’s efforts, i.e. TQM. The literature on how to improve the service quality of libraries in particular, and organisations in general, is extensive and varied. But it is not informative to practitioners who wish to know what to do to improve the quality culture of their library. The literature provides many examples of what a high quality organisation looks like, and, by inference, what a low quality organisation looks like. However, anyone who has worked in an organisation knows that quality culture is not binary but is instead a developmental process. This disconnection between the published research and known practice has led libraries to avoid attempts to measure, and therefore improve, their culture of quality. The purpose of this research is to facilitate engagement by directors of academic libraries with issues of quality culture. This is achieved by producing a new representation of the concept of quality culture, the Quality Maturity Model. The QMM enables library directors to assess their location on a roadmap to a culture of quality, guides them as to the next step forwards, enables them to measure their progress over time, and enables them to compare themselves to others and so learn from best practice. The characteristics of the research problem suggest the use of Design Science Research as the most appropriate research paradigm. This is a novel paradigm for library and information science research; one that has the potential to bridge the research-practice gap prevalent in this field. Design Science is iterative, creative and evaluative in the process of devising useful artefacts to attain specified goals. This research applies the Design Science Research Methodology (Peffers et al., 2008) as a framework and uses interpretive synthesis and grounded theory methods to create the Quality Maturity Model consistent with both theory and practice. Practice was identified via interviews with a cross-section of staff at ten academic library and information services in the UK. The QMM delineates 40 elements of quality culture, grouped into eight facets: Management of the organisation; environmental sensing; learning organisation attributes; attitude to change; attitude to quality; leadership; investment in staff; and alignment. The QMM has five maturity levels describing the progression from low quality maturity to high quality maturity for each of the elements. As a companion to the QMM, this research applied standard survey design methods to develop the Quality Culture Assessment Instrument. The QCAI enables library directors to self-assess the location of their library on the QMM using feedback from their library staff. The QMM rubric then enables library directors to identify what the next level of maturity looks like for each element. The evaluation of these artefacts demonstrates that they fulfil the aims of this research: changed the representation of quality culture and so promote engagement with such issues by academic library directors.
36
Nehme, Rabih. "Dynamics of audit quality : behavioural approach and governance framework : UK evidence." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/9385/.
Full textAbstract:
The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate governance. The first empirical study assesses auditors' behaviour against audit firm factors (time deadline, time budget and performance evaluation). It also explains how behaviour may differ among experienced auditors and audit trainees. The results show that the majority of auditors commit dysfunctional behaviour but they try to avoid it in technical audit areas. The majority of auditors knowingly commit dysfunctional behaviour for the sake of better performance. It is noted that some of dysfunctional behaviour acts are due to a misperception of the concept of dysfunctional behaviour during an audit assignment. Auditors assume they are contributing to the benefit of an audit assignment while in fact they are committing dysfunctional behaviour. The second empirical model is constructed to assess the theoretical and statistical relationship between audit quality and clients' corporate governance characteristics. As for corporate governance mechanisms, the results show that audit quality has a significant positive relationship with board of directors' size and independence and a negative relationship with role duality. It can be concluded that within the British context, a bigger board of directors with diverse backgrounds leads to better audit quality. Also, more independent directors lead to better audit quality. For audit committee variables and their impact on audit quality, the results show that there is no significant statistical relationship between audit committee independence and size and audit quality; but there is a positive significant relationship between audit committee meetings and audit quality. This result gives an indicator that the more active audit committees in British companies, the better audit quality is achieved.
37
Finamor, Lucas. "Quality of education and human capital decisions: experimental evidence from Brazil." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18194.
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Este estudo utilizar o programa “Jovem de Futuro”, uma intervenção experimental em escolas brasileiras de ensino médio, para estimar o impacto da qualidade da educação no acesso ao ensino superior e ao mercado de trabalho formal. Nossos resultados indicam que os alunos de ensino médio respondem com mais e melhores matrículas no ensino superior após um aumento na qualidade da educação no ensino médio. Um ambiente escolar melhor aumenta a probabilidade dos estudantes em (i) ir para o ensino superior, (ii) ser aceito em universidades públicas e em cursos de alta qualidade e seletivos, (iii) de estarem estudando em tempo-integral. Estes efeitos parecem ser intermediados pela admissão ao ensino superior através de políticas de ações afirmativas (cotas). Uma redução nas opcões de trabalhar e apenas trabalhar (não estudar) também são detectadas. Estes resultados podem ser interpretados como evidências sugestivas da existência de restrição à crédito ou de heterogeneidade nos returnos à educação.
This study makes use of the “Jovem de Futuro” program, an experimental intervention in Brazilian public high schools, to estimate the impact of quality of education on college and labor market entry. Our results indicate that high school students respond with more and better college enrollment after an increase in the quality of high school education. A better high school environment boosts the probability of students (i) to attend college, (ii) to be accepted into public colleges and into high quality and selective majors, (iii) and to be studying full time. These effects seem to be intermediated with admission through affirmative action policies (quotas). A reduction in working and only working (not studying) status is also detected. These results can be interpreted as suggestive evidence of the existence of credit constraints or heterogeneity in the returns to schooling function.
38
Brightbill, Kathryn. "Do analyst teams issue higher quality forecasts? Evidence from analyst reports." Diss., University of Iowa, 2018. https://ir.uiowa.edu/etd/6375.
Full textAbstract:
Despite significant regulatory and academic interest in sell-side analyst forecasts and an extensive literature demonstrating the impact of teamwork in general, we lack evidence of the effect of teamwork on analyst forecasts. In 2005 analyst teams issued nearly three-fourths of analyst reports for a sample of 89 large, heavily followed companies. Over a twelve-year period 86 of those companies had more reports issued by analyst teams than by individual analysts. Using a hand-collected sample of more than 17,000 analyst reports, I document that forecasts issued by analyst teams systematically differ from the forecasts of individual analysts in ways predicted by team literature. I find that prior to the year 2000 analyst teams issue forecasts that are less accurate and more biased than forecasts issued by individual analysts. Beginning in 2000, the relative benefit of analyst teamwork strengthens, consistent with changes due to Regulation Fair Disclosure, brokerage closures, and other regulatory interventions. In addition I find that, within company-year, team-issued forecasts are less pessimistically biased but not less optimistically biased than the forecasts issued by individual analysts. Lastly, the benefits of teamwork vary with the size of the team and over the life of the team, following an inverted u-shaped pattern. My results inform regulators as they consider factors that impact analyst forecast accuracy and bias.
39
Mentz, Marian. "An integrated audit evidence planning model to quantify the extent of audit evidence." Thesis, 2014. http://hdl.handle.net/10500/18477.
Full textAbstract:
Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement.
Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence.
The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit.
Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence.Auditing
D. Com. (Auditing)
40
Scortegagna, Elisa de Moura. "Evidence-based calibration of a building energy performance model with uncertainty and sensitivity analysis." Master's thesis, 2020. http://hdl.handle.net/10773/28272.
Full textAbstract:
Dynamic simulation of buildings is an increasingly common practice in
engineering and architecture. Although the simulators currently used are
increasingly powerful, the complexity of buildings leads to the need for
simplifications that can have a relevant impact on the quality of the results
obtained. Several studies performed recently have emphasized considerable
discrepancies between measured and simulated building energy performance.
As buildings usually do not present the same performance during their
operation as the one predicted in the design phase, a broad interest in building
real-monitoring has been instigated and the gap between measured and
simulated energy consumption data has thus become an elementary concern in
the building simulation domain. For this reason, the calibration of building
simulation models is of growing interest. The objective of this work is to use the
data from the Indoor Environmental Quality (IEQ) measurements and the actual
energy use measurements, electricity and heating consumption for one year of
an in-use low-carbon newly built residential apartment in West London - UK, for
the calibration and validation of an energy performance model. To achieve this,
performances of some typical apartments were analyzed, and an energy model
was created in DesignBuilder using design stage documentation, postoccupancy
measurement and metering along with IEQ data from typical zones.
A systematic, evidence-based methodology was used for calibrating one
representative apartment energy model-based to monthly energy consumption
data. The outcomes from the calibrated model energy simulation were
compared with the actual measured energy data, then the causes of
discrepancies between the two results were elaborate and the gap between
these two performances was analysed to predict possible determinants.
Uncertanti and Sensitivity Analysis (UA/SA) were conducted after the
completion of the calibrated model in order to verify and quantify the degree of
uncertainty for and the most influential and determinants variables in an energy
performance model. The calibrated model created was validated by monthly
calibration criteria as per IPMVP/ASHRAE Guideline 14, of CV(RMSE) <15%
and NMBE<±5%. The energy performance remaining gap between the actual
measurements and the calibrated model simulation results are than point out
and explained. The work also reflects on practicalities of data collection such as
shortcomings in the metering, monitoring and observations that could be
addressed for model calibration more accurate. Some improvements in the
limitations found in this work are recommended: more rigidity in the validation
standards of calibrated models and existing methods for calibration; and the
reduction of uncertainty in the model's input parameters.A simulação dinâmica de edifícios é uma prática cada vez mais comum em engenharia e arquitetura. Embora os simuladores atualmente utilizados sejam cada vez mais poderosos, a complexidade dos edifícios leva à necessidade de simplificações que podem ter um impacto relevante na qualidade dos resultados obtidos. Vários estudos realizados recentemente enfatizam discrepâncias consideráveis entre o desempenho energético medido e simulado do edifício. Como os edifícios geralmente não apresentam o mesmo desempenho durante a operação que o previsto na fase de projeto, foi instigado um amplo interesse no monitoramento real de edifícios, e a lacuna entre os dados de consumo de energia medidos e simulados tornou-se uma preocupação elementar na construção de domínio de simulação. Por esse motivo, a calibração dos modelos de simulação de construção é de crescente interesse. O objetivo deste trabalho é usar os dados das medições de Qualidade do Ambiente Interno (QAI) e as medições reais de uso de energia, consumo de eletricidade e aquecimento durante um ano de um apartamento residencial em uso recém construído de baixo carbono no oeste de Londres - Reino Unido, para a calibração e validação de um modelo de desempenho energético. Para conseguir isso, os desempenhos de alguns apartamentos típicos foram analisados e um modelo de energia foi criado no DesignBuilder usando a documentação da fase de projeto, medições de dados pósocupação, juntamente com dados de QAI de zonas típicas. Uma metodologia sistemática, baseada em evidências, foi usada para calibrar um modelo representativo de energia de apartamentos com base nos dados mensais de consumo de energia. Os resultados da simulação de energia do modelo calibrado foram comparados com os dados reais de energia medidos, em seguida as causas das discrepâncias entre os dois resultados foram elaboradas e a diferença entre esses dois desempenhos foi analisada para prever possíveis determinantes. A análise de incerteza e de sensibilidade (UA/SA) foi realizada após a conclusão do modelo calibrado, a fim de verificar e quantificar o grau de incerteza e as variáveis mais influentes e determinantes em um modelo de desempenho energético. O modelo calibrado criado foi validado pelos critérios mensais de calibração conforme a Diretriz 14 do IPMVP/ASHRAE, de CV (RMSE) <15% e NMBE <± 5%. A lacuna remanecente do desempenho energético entre as medições reais e os resultados da simulação do modelo calibrado é indicada e explicada. O trabalho também reflete sobre aspectos práticos da coleta de dados, como deficiências na medição, monitoramento e observações que poderiam ser abordadas para uma calibração do modelo mais precisa. Algumas melhorias nas limitações encontradas neste trabalho são recomendadas: mais rigidez nos padrões de validação de modelos calibrados; e métodos existentes para calibração; e a redução da incerteza nos parâmetros de entrada do modelo.
Mestrado em Sistemas Energéticos Sustentáveis
41
Chen, Tien-Chi, and 陳天奇. "Technology commercialization capability, internal integration mechanism and quality management model: evidence from the information technology industry in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/40853216432487702631.
Full textAbstract:
碩士國立臺北商業大學
商學研究所
103
Technology commercialization capability is an important source of added value for the business, Nowadays information technology industry competition is turbulent and dynamic. The business makes effort to pursue innovation and change to survive and sustain in the market. This empirical study targets to the information technology manufacturers in Taiwan. The structural equation modeling would testify the hypotheses and the competitive model would rigorously analyze the proactive influence relationship among the dimensions in terms of the internal integration mechanism, quality management model ,and technology commercialization capability. The result of research indicated that the internal integration mechanism is positively related to quality management model but the relationship between integration mechanism and Technology commercialization capability isn’t significant directly.The empirical results confirmed that managers can enhance the technology commercialization capability iii by combining the internal integration mechanism with the effective implement of quality management model.
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Yu, Li-Feng, and 游麗鳳. "A Hierarchical Linear Model of Organizational Performance, Service Quality and Customer Satisfaction-Evidence from Hot Spring Industry in Hsinchu Area." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/47018455589405758592.
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碩士中華大學
企業管理學系碩士班
99
With the increase of personal income and leisure time, more and more people are engaged in outdoor activities surrounding by the natural environment for stress ease or mental and physical relaxation. The most important one is the hot spring outdoor consumption activities. Its physical and mental nursing functions and tourism values are tremendous for tourism development. Thus the most important issues for the hot spring industry are how to improve service quality, customer satisfaction for contributing to the organizational performance. This study aims to explore whether the service quality and customer satisfaction have a positive impact on the organizational performance of the services and whether the organizational performance of the service has interference effects on the service quality and customer satisfaction. In this study, questionnaires have been distributed to the hot spring hotels’ owners and the consumers. A total of 500 consumer questionnaires were issued and 460 questionnaires are valid samples while 45 for hot spring industry owners and 40 are valid. SPSS and HLM are employed as the statistical analysis tools. The statistical data analysis approaches include analysis of demographic variables, reliability and validity analysis, correlation analysis, HLM, and interference analysis. The empirical results show that: 1.The hot spring industry's service quality has a positive impact on customer satisfaction. 2.The organizational performance does not have a positive impact on service quality in the hot spring industry. 3.The organizational performance does not have the interference effect on service quality and customer satisfaction . The managerial implications in the study can provide the hot spring industry in Hsinchu area as references for management and assessment of service performance.
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Lin, Sheng-Jung, and 林聖容. "Using Second-Order Model to Improve Index’s Predictive Relevancy - Evidence from a Development of Service Quality Index for the Container Shipping Industry." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/16206052221919803840.
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碩士國立臺灣海洋大學
航運管理學系
96
The purposes of this article are to examine (1) whether the second order is better than the first order model or not? And (2) whether the selected indicators will be changed if the construct reflects different reflective indicators? When the partial least squares (PLS) is used to develop indexes. Evidence from developing a service quality index for the container shipping industry of Taiwan indicates that the index developed using second order model by PLS will provide an index having better predictive relevance and the selected indicators are sensitive to the attached reflective indicators. This result suggests that the best strategy to develop indexes is to include all reflective constructs flowed from a construct in the model when an index is developing for this specific construct.
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Marta, Fernando Manuel da Cruz. "Modelos de avaliação da qualidade do atendimento na prestação de serviços públicos: aplicação da metodologia de scoping review à tomada de decisão com base na evidência (evidence-based management), na Administração Pública." Master's thesis, 2011. http://hdl.handle.net/10362/6241.
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Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de InformaçãoActualmente assiste-‐se a uma preocupação acrescida da Administração Pública em gerir a sua relação com os cidadãos como se de clientes se tratassem, pretendendo a optimização da mesma, aproveitando por isso todas as interacções que com estes estabelece, independentemente do canal utilizado – presencial, telefone ou internet. A esta interacção, por extensão do conceito CRM, designa-‐se CiRM. A par desta realidade, cada vez mais os cidadãos são chamados a participar activamente na governação, manifestando os seus interesses e perspectivas sobre as acções políticas e governativas. Isto constitui o que na literatura anglo-‐saxónica se designa por Open Government. A utilização privilegiada de plataformas colaborativas baseadas na Web, como suporte à participação dos cidadãos na governação, bem como a sua crescente utilização para aceder aos serviços disponibilizados pelos diversos organismos públicos – e-‐Government – são presentemente uma realidade irrefutável. Estes factores exigem dos decisores políticos e dos governantes uma nova forma de gerir o ‘serviço público’, mais transparente e com possibilidade de prestar contas em tempo útil, a diversos stakeholders. As medições, tanto da (a) satisfação dos cidadãos em relação aos serviços públicos, como da (b) performance verificada na sua prestação, encontram-‐se entre as prioridades dos gestores públicos. Mais que medir a satisfação e a performance, interessa saber como gerir a informação daí proveniente, de forma a proporcionar níveis de serviços de qualidade superior.(...)
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Hsiao, Yen-Lin, and 蕭燕林. "The evidence of care quality between hospital types." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/07436995994220949482.
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碩士義守大學
財務金融學系碩士班
99
We analyzed the records in Taiwan’s National Health Insurance Research Database for AMI patients during the period 2005-2008 to investigate the outcome difference between hospital types. However, more severe patients would select medical-center hospitals, where more sophisticated diagnostic capabilities and more experienced physicians are available, and yet have higher mortality rates in mild and severe patients when considered together. Thus, hospital type is not independent of severity of disease. The propensity score method is used to balance confounding covariates between hospital types, therefore to reduce selection bias in observed covariates. In the first stage, the propensity score is estimated by probit model to control the effect of observed background covariates on the selection of hospital’s accreditation status. In the second stage, the estimated propensity score is adopted to group subjects into strata or included as a factor to remove bias from observational covariates. The estimated results show that the difference of care quality between hospital’s types is expanded after the severity of illness has been controlled.
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-chu, Hsiu, and 陳秀珠. "Audit Quality Investigation : Evidence from the Rebar Group." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/28246363668843250069.
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碩士逢甲大學
會計所
96
Since financial scandals world-wide spread out, for example, Enron collapse (USA) and Rebar Group bankruptcy (Taiwan), the audit quality has been open to discussion dynamically. Therefore, this study aimed to investigate what causes poor audit quality by means of a questionnaire survey. The industrial specialists and auditors were required to assess each question derived from Rebar Group case reading. Evidence suggests that the respondents have consent to the use of “modified financial statement insurance approach” rather then “auditor rotation approach” and “financial statement insurance approach” for audit quality improvement. Also, the relatively low audit fees are recognized by both parties and the fee is considered to be determined by audit working hour. However, there is less agreement on the level of audit fee increase between financial managers and auditors.
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Tseng, Yu-Chan, and 曾鈺展. "Quality Investing: Evidence from the Taiwan Stock Exchange." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/4eye8f.
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碩士逢甲大學
財務金融學系碩士班
103
In this paper, we investigate the profitability of strategies based on market value, book-to-market ratio, and quality investing measures. We also examine what type of quality investing measures can have the highest profits. First, we show that return on invested capital, G-score, and beta are negatively associated with future stock returns. Second, incorporating variables, such as invested capital, G-score, and beta, can significantly improve the profitability of strategy based on market value or book-to-market ratio. Finally, application of a timing strategy, such as a simple moving average, to portfolios can significantly outperform the naive buy-and-hold strategy. Particularly, for samples without financial firms and electronic firms, ten-days moving average can efficiently enhance profitability.
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Yueh-TingChung and 鍾岳庭. "Auditor Power and Audit Quality: Evidence from China." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/g787eb.
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碩士國立成功大學
會計學系
106
In this dissertation, the relationship between auditor power and audit quality is examined. In addition, in order to verify the channel that a powerful auditor can provide higher audit quality, we apply client importance to classify clients into big clients and small clients. There are two primary reasons that cause a powerful auditor to provide higher audit quality. First, powerful auditors might care about their reputation more sincerely than their less powerful peers. Second, because a powerful auditor has more resources, he/she can do audit work more diligently and completely. Our regression results show that audit partner power can enhance audit quality. The positive impact of power on audit quality is more pronounced for small clients, supporting the resource perspective.
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Huang, Chia-Ching, and 黃家慶. "Accounting quality and loan contract–Evidence from China." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3ab9pq.
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碩士中原大學
國際經營與貿易研究所
106
This paper uses Dechow-Dichev model to measure accounting quality and examines its relationship with loan contract. Our univariate analysis shows firms with better accounting quality differ significantly from firms with worse accounting quality in terms of loan contracting, all-in-drawn spread, loan amounts, maturity, and collaterals. Firms with better accounting quality have lower spread, longer maturity, larger amounts, and less collateral on loan contracting than firms with worst accounting quality. A regression of accounting quality shows firms with better accounting quality have lower spread, longer maturity, and lower probability to provide collateral than firms with worse accounting quality. Moreover, accounting quality has a significant impact on all-in-drawn spread in China. Thus, accounting quality plays an important role in the decision-making of banks in China.
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Chia-ChiChen and 陳家濟. "Auditor narcissism and audit quality: Evidence frombanking industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/db7dua.
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碩士國立成功大學
財務金融研究所碩士在職專班
107
This study focuses on the effects of auditor narcissism and audit quality. We use the size of auditor signatures in audit report to measure individual narcissism, the empirical evidence indicated that auditor narcissism will improve audit quality, measured by bad debt charges. We examine whether the level of narcissism of auditor is significantly positively correlated with the provision of bad debts. The results indicate the higher the bad debts, the more conservative the bank managers, the less likely they are to overestimate profits, so when the bank accountant narcissism. The higher the level, the higher the bad debts listed by the bank, reflecting higher earnings and audit quality.