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The purpose of this paper is to measure the high-quality development level of China's marine economy and analyze corresponding spatial and temporal distribution characteristic.

Design and optimize the index system of high-quality development level of marine economy and use entropy and TOPSIS method for comprehensive evaluation.

The research finds that from 2017 to 2019, the high-quality development tendency of China's marine economy is on the rise, but the overall level is still low. The level of each subsystem has different distribution characteristics in different provinces and cities. Guangdong, Shandong and Shanghai have a high comprehensive level. According to the comprehensive level of high-quality development of marine economy, 11 coastal provinces are divided into three types: leading, general and backward.

This paper clarifies the temporal and spatial distribution law of high-quality development level of China's marine economy, providing basis for promoting comprehensive and coordinated improvement of coastal provinces and cities.

An indicator system for the high-quality development level of the marine economy has been established, including social development guarantee, marine economic foundation, marine science and technology drive and green marine sustainability.

Digital inclusive finance has a positive promotion effect on the development of the national economy, but little research exists on how digital inclusive finance affects high-quality consumption in economically developed regions. Therefore, to fill the gap, this paper aims to study the impact of digital inclusive finance on high-quality consumption development using the economically developed regions of Jiangsu, Zhejiang and Shanghai as examples.

Firstly, the entropy method is used to construct the index of high-quality consumption among residents. Then, the municipal-level data of Jiangsu, Zhejiang and Shanghai from 2011 to 2020 are used to test the impact. Subsequently, the mechanism of action test and heterogeneity analysis are conducted.

The results show that digital inclusive finance has a positive role in promoting the high-quality consumption of residents in Jiangsu, Zhejiang and Shanghai. At the same time, digital inclusive finance can promote high-quality consumption through its own digital payment and internet insurance channels. There is regional heterogeneity in the impact.

To the best of the authors’ knowledge, this study is the first to examine whether and how digital inclusive finance affects high-quality consumption. The authors consider multiple dimensions, such as consumption level, consumption structure, consumption ability, consumption environment and consumption mode, to measure high-quality consumption. The findings provide valuable insights for policymakers, investors and regulators in planning regulations.

This study aims to report the design, development and evaluation of a digital quality assurance application aimed at improving and ensuring the quality of assessment programmes in higher education.

The application was developed using a design-based research (DBR) methodology. The application’s design was informed by a literature search and needs assessment of quality assurance stakeholders to ensure compliance with daily practices and accreditation requirements. Stakeholders from three study programmes evaluated the application.

As part of the development of the application, module- and programme-level dashboards were created to provide an overview of the programme’s outcomes, assessment methods, assessment metrics, self-evaluated quality indicators and assessment documents. The application was evaluated by stakeholders at the module and programme levels. Overall, the results indicated that the dashboards aided them in gaining insight into the assessment programme and its alignment with underlying assessments.

Visualisation of the assessment programme’s structure and content identifies gaps and opportunities for improvement, which can be used to initiate a dialogue and further actions to improve assessment quality.

The application developed facilitates a cyclical and transparent assessment quality assurance procedure that is continuously available to various stakeholders in quality assurance.

Websites are the most important element of company strategy in the digital space. Therefore, establishing strategic management of online business is essential to improve firm connectedness and competitiveness and to achieve global company reach. This paper aims to propose the analysis of technical and content quality of websites to identify the main weaknesses and strengths of online business.

An innovative measurement instrument called IWebQEI is designed to measure web quality level. This instrument is validated with data from 104 international companies. The results are used to verify whether there are quality differences between informative and e-commerce websites.

The main findings indicate that e-commerce websites achieve greater levels of technical and content quality than informative sites, and companies implementing e-commerce pay more attention to the content quality dimension. In contrast, companies using an informative website are more focused on the technical quality dimension. Based on these results, practical insights are offered to improve the strategic management of e-commerce.

Few studies have focused on analysing the technical and content quality of websites to identify the main weaknesses and strengths of online business. The results offer important theoretical and practical contributions for companies on how to manage their website to improve firm connectivity and competitiveness.

Los sitios web son el elemento más importante de la estrategia digital de la compañia. Una gestión estratégica del negocio online es esencial para mejorar su conectividad, competitividad y para conseguir su alcance global. Este trabajo propone el análisis de la calidad técnica y de contenido de sitios web para identificar las principales debilidades y fortalezas del negocio online.

Para medir el nivel de calidad web, se ha diseñado un innovador instrumento de medición, denominado IWebQEI. Este instrumento se valida con datos de 104 empresas internacionales. Los resultados se utilizan para comprobar si existen diferencias de calidad entre las webs informativas y los e-commerce.

Las resultados indican que los e-commerce alcanzan mayores niveles de calidad técnica y de contenido que las webs informativas, y las empresas que implementan un e-commerce prestan más atención a la calidad de contenido. En cambio, las empresas que implementan una web informativa se centran más en la calidad técnica. A partir de estos resultados se ofrecen ideas prácticas para mejorar la gestión estratégica del e-commerce.

Pocos estudios analizan la calidad técnica y de contenido de los sitios web para identificar las principales debilidades y fortalezas del negocio online. Los resultados ofrecen importantes contribuciones teóricas y prácticas sobre cómo gestionar los sitios web para mejorar la conectividad y la competitividad de la compañia.

企业网站是公司在数字空间中战略的最重要元素。因此, 建立在线业务本身的战略管理对于提高公司的连通性和竞争力以及实现公司的全球影响力至关重要。本文提出对企业网站的技术和内容质量进行分析, 以确定在线业务的主要弱点和优势。

设计了一个创新的测量仪器, 称为IWebQEI, 用于测量网络质量水平。该仪器通过104家国际公司的数据进行验证。结果被用于检查信息网站和电子商务网站之间是否存在质量差异。

主要研究结果表明, 总体而言, 电子商务网站的技术质量和内容质量水平高于信息类网站, 实施电子商务的公司更注重内容质量维度。相比之下, 实施信息型网站的公司则更注重技术质量维度。基于这些结果, 为改进电子商务的战略管理提供了实际的见解。

以前的研究很少关注分析企业网站的技术和内容质量, 以确定在线业务的主要弱点和优势。研究结果为企业提供了重要的理论和实践贡献, 即如何管理企业网站以提高公司的连通性和竞争力。

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing industries.

This research used multiple regression method by gathering all observation data on a go public company in the industrial manufacturing sector.

The results of this test can show that the dividend policy helps reduce the use of accruals to increase investor perceptions about the prospects of the company's future period, especially the value of earnings informativeness, including valid information about the actual fundamental conditions. These results reflect high innate accruals quality, so the use of low accruals, especially in reporting earnings.

This test uses a measurement of a constant growth rate with the calculation of the indicator g in the next five-year period, and the proof has secondary data abnormalities reflecting a very high level of variation in the use of accruals. As an implication of the data that is not normal, it causes a large amount of data pruning through outlier tests. Samples that qualify for processing are 180 from 384 data.

By calculating the value of the dividend payout with the growth rate, the estimated future market price can be done with reasonable accuracy.

The paper aims to considering quality that comes from quality employees taking discretionary efforts, having right perception towards quality, getting satisfied from their contribution. Exploring the relationship of engagement, perception and satisfaction, and mapping the levels and identifying managerial implications for improving the levels.

William Kahn’s employee engagement dimensions, Parasuraman and Zeithaml’s quality dimensions and Harter et al.’s satisfaction dimensions applied and variables framed in health-care context, tested and applied. Survey data collected from randomly selected medical and non-medical employees from south Indian state Tamil Nadu health-care organizations, using structured questionnaire.

Age, experience and roles of the respondents in work have a significant association with the levels. It explores a significant positive relationship of perception, engagement and satisfaction. The study explores an average 28% of employees have high level of engagement, perception (18%) and satisfaction (22%), and the rest fall under moderate and low levels. The roles of the respondents significantly predict the levels.

The study focuses on engagement, perception and satisfaction of employees, not of patients. It registered the responses of trained physicians, nurses and administrative staff. It illustrates human resource strategic importance to improve the levels concerning quality measures.

Extending the active lifetimes of garments by producing better quality is a widely discussed strategy for reducing environmental impacts of the garment industry. While quality is an important aspect of clothing, the concept of quality is ambiguous, and, moreover, consumers may perceive quality in individual ways. Therefore, it is important to deepen the general understanding regarding the quality of clothing.

This paper presents an integrated literature review of the recent discussion of perceived quality of clothing and of the links between quality and clothing lifetimes; 47 selected articles and other literature obtained primarily through fashion/clothing/apparel journals were included in this review.

The main ideas from the articles are thematized into the following sections: the process of assessment, levels involved in assessment, multidimensional cues of assessment, and quality and clothing use times. The paper highlights that perceiving quality is a process guided by both expectations and experience, and assembles the various aspects into a conceptual map that depicts the connections between the conceptual levels involved in assessing quality. It also illustrates connections between quality and clothing use times.

This paper focused on perceived quality on a conceptual level. Further studies could examine and establish deeper links between quality, sustainability and garment lifespans.

The study draws together studies on perceived quality, presenting the foundational literature and key concepts of quality of clothing. It summarizes them in a conceptual map that may help visualize various aspects affecting the assessment of quality and deepen the general understanding of the quality of garments.

This paper aims to study the impact of audit quality on the components of executive cash compensation. It is predicted that as audit quality improves, greater emphasis will be placed on the incentive components of cash compensation, and lower emphasis on the salary (fixed) component. Specifically, it is predicted that as audit quality enhances, greater emphasis will be placed on earnings and sales revenues in determining executive cash compensation. Using auditor specialization as a proxy for audit quality, empirical support is provided for all of our predictions.

This paper provides empirical support with agency theoretic predictions.

This paper developed the following hypotheses: H1 – in executive cash compensation, more weight is being placed on earnings-based measures as auditor specialization improves; H2 – in executive cash compensation, more weight is also being placed on sales revenues as auditor specialization improves; H3 – in executive cash compensation, salary levels decrease as auditor specialization improves; and H4 – the impact of auditor specialization on the weight on earnings, sales and the salary levels is lower in the post-Sarbanes–Oxley Act (SOX) period compared to pre-SOX period.

First, the article limits itself to cash compensation, while current executive compensation is largely made of equity. Second, the measure of audit quality used, ‘national level auditor specialization’, may not be as effective in the post-SOX era.

Compensation committees should pay attention to audit quality (in whatever way it may be proxied by) in determining executive compensation.

This is the first paper to show that audit quality not only improves the earnings response coefficient in firm valuation but also enhances the weight placed on earnings (and sales revenues) in executive compensation.

This paper aims to analyze the antecedents of two variables concerning the presence of quality certifications in hotel chains: the (ex ante) decision to become a member of the quality system and the (ex post) trend to increase or decrease the number of certified properties. Six hypotheses are posed and tested.

The empirical investigation is carried out on the Spanish Q for Quality in Tourism using a database including 295 hotel chains and 2,727 hotels.

The results evidence the presence of differences in the behavior of hotel chains relative to certification depending on their size, market segment, customer origin and the geographical concentration of their establishments.

This research deepens in how the hotel chain characteristics affect the effectiveness of a quality certification. The consideration of two stages in investment decisions allows the authors to identify differences in the ex ante and ex post decision processes. As a result, one factor (geographical concentration) has been detected as being underrated by managers in the first stage.

Este artículo analiza los antecedentes de dos variables relacionadas con las certificaciones de calidad en cadenas hoteleras: La (ex-ante) decisión de formar parte de un sistema de calidad, y la (ex-post) tendencia a incrementar o reducir el número de establecimientos certificados. Seis hipótesis han sido propuestas y contrastadas.

La investigación empírica ha sido desarrollada en el marco de la marca Q de calidad para el turismo en España usando una base de datos que incluye 295 cadenas hoteleras y 2,727 hoteles.

Los resultados ponen de manifiesto la presencia de diferencias en el comportamiento de las cadenas hoteleras en materia de certificación dependiendo de su tamaño, segmento de mercado atendido, origen de la clientela y del grado de concentración geográfica de sus establecimientos.

El artículo profundiza en cómo las carfacterísticas de la cadena hotelera afectan a la eficacia de la certificación de calidad. Tener en consideración la existencia de dos etapas en las decisones de inversión nos permite identificar diferencias entre los procesos de decisión ex-ante y ex-post. Como resultado, hemos observado que un factor (la concentración geográfica) está siendo infravalorado por parte de os directivos en sus decisiones en la primera etapa.

The aim of the study reported in this article was to establish whether the quality of clothes of a given brand is perceived and assessed by consumers at the same level. An additional purpose was to identify the features that characterize the quality of popular, among Polish young female consumers, clothing brands and to classify them according to their quality level (perceived and assessed).

The article presents two approaches to consumer assessment of the quality of clothes: the survey method, in which the product quality was determined by 320 Polish female young respondents (19–25) based on their own previous experiences and impressions related to a particular clothing brand, and a direct assessment of shirts of selected brands using a sensory quality assessment method, a five-point hedonic scale with the verbal anchor (115 evaluators).

The research has revealed a significant difference between the perception of selected quality features of brands and the consumer assessment of the products. The perception maps developed based on the PROFIT analysis (PROperty FITting) as well as on cluster analysis provided interesting information about the situation of selected brands and their features in comparison with others and allowed to identify strong and weak features characterizing a given category.

This study has several limitations. First and foremost, the research results cannot be generalized to all consumers because they encompass the results from one national context and one population of respondents (young females). It should also be noted that the conducted research comprises only the most popular clothing brands available on the Polish market, in particular, the fast fashion segment brands. Furthermore, it would be advisable to carry out a sensory assessment of the quality of other clothing items offered under the brand names investigated.

This research could be a valuable source of information for clothing company managers, thanks to which they could better manage their brand and its position on the market. When undertaking marketing activities consisting of building positive perceptions about the product, it is important to make sure that the product offers an attractive sensory experience. When real quality deviates from consumer perceptions about the quality, managers should take corrective actions to restore and even improve the brand image in the eyes of the consumer, as well as to ensure the brand and the products offered under it a stable position on the market.

By comparing two approaches to consumer quality assessment, discrepancies between declared and real (sensory) quality of clothes have been identified and the distinctive features that differentiate selected brands regarding their quality level have been indicated.