Search results1 – 10 of over 32000
Quality assurance is more than mere compliance with customer requirements. It is to assure that product design, production and performance is soundly rooted in modern…
Quality assurance is more than mere compliance with customer requirements. It is to assure that product design, production and performance is soundly rooted in modern technology. This means that production is fully rationalised, costs are minimised, and customer satisfaction is maximised. In this article, we analyse the basic relationship of quality assurance and advancing technology in the creation of competitive products and services. The various impacts of modern technology on traditional inspection and quality control at the individual workplace and quality assurance of software will be included.
Claiming that quality assurance in Europe is a growth industry, the paper looks at this development from three angles: Has quality assurance become a science? Is it being practised? And how can quality assurance be successfully introduced? The paper concludes that quality assurance cannot yet be considered ‐ nor does it need to become ‐ a science, meeting the usual criteria of a scientific discipline. In spite of this, quality assurance has to be based on sound scientific evidence. There are encouraging signs of this happening: while there is no long research tradition in quality assurance, the number of studies is increasing and their quality is improving. On positive action, the paper finds the situation brighter. There is both political will and professional acceptance. WHO's European member states have accepted as a part of their overall health for all policy a specific target which requests them to build effective mechanisms for ensuring quality of patient care. The increasing professional interest and political will have resulted, among other things, in laws, quality assurance programmes, training programmes, national societies and journals. Views on quality and quality assurance have broadened; consumer views are being accepted as part of quality; the outcomes of care are emphasised; quality assurance is being extended from hospitals to primary care and nursing homes, and from medical care to nursing care and physiotherapy. Based on lessons learned from the past experiences, the last section of the paper makes recommendations for the successful introduction of quality assurance. The importance of demonstrating a need, the involvement of all those concerned and the provision of feedback are emphasised.
Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance…
Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.
In recent years price‐based competition has given way to quality‐based competition in world markets. Companies are becoming increasingly aware of the importance of quality…
In recent years price‐based competition has given way to quality‐based competition in world markets. Companies are becoming increasingly aware of the importance of quality assurance programmes — its challenges and opportunities. In this article we discuss those challenges for improved quality assurance within the management framework, existing support systems and a strategy to design and implement a quality assurance certificate programme.
For a number of years external auditors have advocated theextension of a peer review system to include internal auditingdepartments in order to improve the quality of an…
For a number of years external auditors have advocated the extension of a peer review system to include internal auditing departments in order to improve the quality of an audit. A study is provided which explores how one company, a Fortune 500 manufacturing firm, implemented a quality assurance review programme and how the Institute of Internal Auditors has reacted to demands of its members towards implementing such reviews.
This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure…
This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.
This study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.
It is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.
This study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.
This chapter examines the development of a quality assurance system for undergraduate education as one aspect of the transformation of education policy in China. The…
This chapter examines the development of a quality assurance system for undergraduate education as one aspect of the transformation of education policy in China. The central structure of the chapter is the process/stages of policy development and implementation, with particular attention to the changes over time in central control versus institutional autonomy. The Chinese government has moved to a “steering at a distance” approach with ex post accountability, giving institutions of higher education greater autonomy for undergraduate education. Government authority continues to be strong, however, even though the mechanisms of control have changed. This study provides an analysis of quality assurance in Chinese higher education and the changing relationship between government and campuses, using the lens of policy development and implementation.
This chapter offers a systematic review of research into quality assurance and quality management in higher education. It begins by considering quality as theory and…
This chapter offers a systematic review of research into quality assurance and quality management in higher education. It begins by considering quality as theory and discusses the methodology applied. The origin and meaning of the terms quality assurance and quality management, as they are used in higher education, and their application and practice, are then discussed. The issues and critiques that have been raised concerning quality assurance and management are identified, before some conclusions are reached.
Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS…
Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS schools for improvement of the teaching and learning experience and for accountability. Internationalization has added a new role to quality assurance in LIS. In terms of the context of the World Trade Organization General Agreement on Trade in Services (WTO-GATS), LIS is increasingly recognized as part of the knowledge sector. The WTO-GATS has approved a multilateral framework that sets out rules for the conduct of international trade in services, including educational services. The GATS includes both general rules—for example, those related to the transparency of trade-related regulations—and a framework for specific commitments under which countries choose whether, and under what conditions, to allow access to their markets for foreign suppliers. The provisions in the GATS related to trade regulations and ways countries choose to allow access to their markets are relevant to the recognition of international standards or qualifications for professionals. Although not mandatory, international standards are encouraged, both for quality assurance of LIS school offerings in general, and for recognition of a specific LIS school outside its home country. Additionally, in the context of an increasingly internationalized job market, employers need reliable information on how to evaluate specific higher education degrees and assess degrees recognized and granted in their domestic market. The goals are to facilitate the mobility of students and to increase employability. The need to reinforce the comparability of higher education internationally through quality assurance systems is now becoming more pressing.
The chapter focused on quality assurance and marketing of library services and products at the Midlands State University (MSU). The chapter's main objective was to…
The chapter focused on quality assurance and marketing of library services and products at the Midlands State University (MSU). The chapter's main objective was to identify the quality assurance mechanisms at the MSU Library. The major findings of the research were; the MSU library was practising quality assurance, staff was trained on the latest trends in the profession, the collection was multidisciplinary and in different forms, and that there were Information Communication Technologies (ICTs) used in enhancing service provision. The researcher recommended that the library needed to continuously train librarians on issues to do with quality, improve the infrastructure, introduce Research Data Management to enhance the Research Support Services and improve on the Information Literacy Skills training programmes. The author identified some areas for further research and the major one was that there is need for clarification on the concept of the 4th Industrial Revolution.