Impact of quality improvement tools on the performance of firms using different quality management systems

This study compares the impact of quality management tools on the performance of organisations utilising the ISO 9001:2000 standard as a basis for a quality-management system band those utilising the EFQM model for this purpose. A survey is conducted among 107 experienced and independent quality-management assessors. The study finds that organisations with qualitymanagement systems based on the ISO 9001:2000 standard tend to use general-purpose qualitative tools, and that these do have a relatively positive impact on their general performance. In contrast, organisations adopting the EFQM model tend to use more specialised quantitative tools, which produce significant improvements in specific aspects of their performance. The findings of the study will enable organisations to choose the most effective quality-improvement tools for their particular quality strategy

Soil quality assessment through a multi-approach analysis in soils of abandoned terraced land in NE Spain

The abandonment of agricultural land in mountainous areas has been an outstanding problem along the last century and has captured the attention of scientists, technicians and administrations, for the dramatic consequences sometimes occurred due to soil instability, steep slopes, rainfall regimes and wildfires. Hidromorfological and pedological alterations causing exceptional floods and accelerated erosion processes has therefore been studied, identifying the cause in the loss of landscape heterogeneity. Through the disappearance of agricultural works and drainage maintenance, slope stability has resulted severely affected. The mechanization of agriculture has caused the displacement of vines, olives and corks trees cultivation in terraced areas along the Mediterranean catchment towards more economically suitable areas. On the one hand, land use and management changes have implicated sociological changes as well, transforming areas inhabited by agricultural communities into deserted areas where the colonization of disorganized spontaneous vegetation has buried a valuable rural patrimony. On the other hand, lacking of planning and management of the abandoned areas has produced badlands and infertile soils due to wildfire and high erosion rates strongly degrading the whole ecosystems. In other cases, after land abandonment a process of soil regeneration has been recorded. Investigations have been conducted in a part of NE Spain where extended areas of terraced soils previously cultivated have been abandoned in the last century. The selected environments were semi-abandoned vineyards, semi-abandoned olive groves, abandoned stands of cork trees, abandoned stands of pine trees, scrubland of Cistaceaea, scrubland of Ericaceaea, and pasture. The research work was focused on the study of most relevant physical, chemical and biological soil properties, as well as runoff and erosion under soils with different plant cover to establish the abandonment effect on soil quality, due to the peculiarity and vulnerability of these soils with a much reduced depth. The period of observation was carried out from autumn 2009 to autumn 2010. The sediment concentration of soil erosion under vines was recorded as 34.52 g/l while under pasture it was 4.66 g/l. In addition, the soil under vines showed the least amount of organic matter, which was 12 times lower than all other soil environments. The carbon dioxide (CO2) and total glomalin (TG) ratio to soil organic carbon (SOC) in this soil was 0.11 and 0.31 respectively. However, the soil under pasture contained a higher amount of organic matter and showed that the CO2 and TG ratio to SOC was 0.02 and 0.11 respectively indicating that the soil under pasture better preserves the soil carbon pool. A similar trend was found in the intermediate soils in the sequence of land use change and abandonment. Soil structural stability increased in the two soil fractions investigated (0.25-2.00 mm, 2.0-5.6 mm) especially in those soils that did not undergo periodical perturbations like wildfires. Soil quality indexes were obtained by using relevant physical and chemical soil parameters. Factor analysis carried out to study the relationship between all soil parameters allowed to related variables and environments and identify those areas that better contribute to soil quality towards others that may need more attention to avoid further degradation processes

Incumbent audit firm-provided tax services and the clients with low financial reporting quality

This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies’ low financial reporting quality. In particular, we examine the association between tax-related fees and the likelihood of timely restatements, and internal control weakness disclosures among a sample of US companies that all have misstatements in financial information. The empirical findings indicate that companies paying higher tax-related fees are less likely to disclose SOX 404 internal control weakness disclosures, implying that underlying control problems are unacknowledged when incumbent audit firm provided tax-related fees are higher. However, the findings suggest that just providing both audit and tax-related services does not have an impact on audit quality per se, but rather it is the magnitude of the tax-related fees in particular that counts. We also find some evidence suggesting that companies paying higher tax-related fees have higher likelihood of restatement lags, whereas companies paying smaller tax-related fees to their audit firm restate financial statements in a timelier manner. Overall, the findings suggest that audit scrutiny of client companies with low quality financial reporting is weaker when the magnitude of tax-related fees is higher.

Anonymizing Graphs: Measuring Quality for Clustering

Peer-reviewed

Effect of magnesium sulphate and L-tryptophan and genotype on the feed intake, behaviour and meat quality of pigs

Sixty-nine entire male pigs with different halothane genotype (homozygous halothanepositive – nn-, n=36; and homozygous halothane negative – NN-, n=33) were fed with a supplementation of magnesium sulphate (Mg) and/or L-tryptophan (Trp) in the diet for 5days before slaughter. Animals were housed individually and were submitted to stressful ante mortem conditions (mixed in the lorry according to treatments and transported 1h on rough roads). Individual feed intake was recorded during the 5-day treatment. At the abattoir, pig behaviour was assessed in the raceway to the stunning system and during the stunning period by exposure to CO2. Muscle pH, colour, water holding capacity, texture and cathepsin activities were determined to assess meat quality. The number of pigs with an individual feed intake lower than 2kg/day was significantly different among diets (P<0.05; Control: 8.7%; Mg&Trp: 43.5%; Trp:17.4%) and they were considered to have inadequate supplement intake. During the antemortem period, 15.2% of pigs included in the experiment died, and this percentagedecreased to 8.7% in those pigs with a feed intake > 2kg/day, all of them from thestress-sensitive pigs (nn). In general, no differences were observed in the behaviour ofpigs along the corridor leading to the stunning system and inside the CO2 stunningsystem. During the stunning procedure, Trp diet showed shorter periods of muscularexcitation than control and Mg&Trp diets. The combination of a stressful ante mortemtreatment and Mg&Trp supplementation led to carcasses with high incidence of severeskin lesions. Different meat quality results were found when considering all pigs orconsidering only those with adequate supplement intake. In this later case, Trp increased pH45 (6.15) vs Control diet (5.96) in the Longissimus thoracis (LT) muscle (P<0.05) and pH at 24h (Trp: 5.59 vs C: 5.47) led to a higher incidence of dark, firm and dry (DFD) traits in SM muscle (P<0.05). Genotype affected negatively all the meat quality traits. Seventy-five percent of LT and 60.0% of the SM muscles from nn pigs wereclassified as pale, soft and exudative (PSE), while none of the NN pigs showed these traits (P<0.0001). No significant differences were found between genotypes on the incidence of DFD meat. Due to the negative effects observed in the Mg&Trp group in feed intake and carcass quality, the utilization of a mixture of magnesium sulphate and tryptophan is not recommended

Effect of supplementation with MgCO3 and L-tryptophan on the welfare and on the carcass and meat quality of two halothane pig genotypes (NN and nn)

Sixty-one animals with different Halothane genes (homozygous halothane positive, n=34; and homozygous halothane negative, n=27) were fed with three diets (controlgroup, with no supplement; magnesium (Mg) group with 1.28g MgCO3/kg and tryptophan (Trp) group with 5g L-Trp/kg) during the last 5 days before slaughter. Animals were submitted to minimal stress ante mortem conditions. Pig behaviour was recorded at the experimental farm, raceway to the CO2 stunning system and during the stunning period. Corneal reflexes were recorded after stunning as well. There were no differences in feed intake among diets (p>0.05) during the 5 days of treatment. Thehalothane positive (nn) group had lower intake than the halothane negative (NN) group(p<0.01). The behaviour of the pigs in the raceway did not differ (p>0.05) among treatments or halothane genotype. A significant (p<0.001) interaction diet*halothane was found in the time to appear the first retreat attempt during the exposure to the CO2 system. In the nn group, the time of performing the first retreat attempt was later in the Mg (p<0.05) than the Control group. Moreover, in the Mg group, the nn had a later (p<0.05) first retreat attempt than the NN. Thus, Mg supplementation could have a positive effect on welfare of nn pigs. The nn had a lower proportion of animals thatshowed corneal reflexes after stunning than NN, indicating a higher effectiveness of thestunning method in nn pigs. Neither Mg nor Trp affected carcass quality and meat quality parameters, although significant differences were found between genotypes

Individual differences in control of language interference in late bilinguals are mainly related to general executive abilities

Background: Recent research based on comparisons between bilinguals and monolinguals postulates that bilingualism enhances cognitive control functions, because the parallel activation of languages necessitates control of interference. In a novel approach we investigated two groups of bilinguals, distinguished by their susceptibility to cross-language interference, asking whether bilinguals with strong language control abilities ('non-switchers") have an advantage in executive functions (inhibition of irrelevant information, problem solving, planning efficiency, generative fluency and self-monitoring) compared to those bilinguals showing weaker language control abilities ('switchers"). Methods: 29 late bilinguals (21 women) were evaluated using various cognitive control neuropsychological tests [e.g., Tower of Hanoi, Ruff Figural Fluency Task, Divided Attention, Go/noGo] tapping executive functions as well as four subtests of the Wechsler Adult Intelligence Scale. The analysis involved t-tests (two independent samples). Non-switchers (n = 16) were distinguished from switchers (n = 13) by their performance observed in a bilingual picture-naming task. Results: The non-switcher group demonstrated a better performance on the Tower of Hanoi and Ruff Figural Fluency task, faster reaction time in a Go/noGo and Divided Attention task, and produced significantly fewer errors in the Tower of Hanoi, Go/noGo, and Divided Attention tasks when compared to the switchers. Non-switchers performed significantly better on two verbal subtests of the Wechsler Adult Intelligence Scale (Information and Similarity), but not on the Performance subtests (Picture Completion, Block Design). Conclusions: The present results suggest that bilinguals with stronger language control have indeed a cognitive advantage in the administered tests involving executive functions, in particular inhibition, self-monitoring, problem solving, and generative fluency, and in two of the intelligence tests. What remains unclear is the direction of the relationship between executive functions and language control abilities.

Control de la temperatura i el llum mitjançant dispositius sense fils

El concepte Internet de les Coses va néixer fa molt poc, cap a l’any 2010, i es refereix a la connexió d’objectes a Internet, de manera que puguin interactuar en xarxa entre ells o amb les persones per transmetre o rebre informació, i realitzar, així, les accions programades en funció de les dades disponibles. Des de llavors la gran majoria d’institucions, tant públiques com privades, s’han interessat en aquest concepte, ja que pot suposar un augment molt important de la qualitat de vida de les persones, un estalvi de recursos i beneficis econòmics. D’aquí neix aquest Treball Final de Grau, ja que des de la Fundació Eduard Soler de Ripoll tenen el desig d’introduir-se en aquest camp. L’objectiu principal d’aquest Treball Final de Grau és crear una xarxa sense fils que pugui controlar la temperatura i la il·luminació de l’edifici C de la Fundació Eduard Soler i que, a més, es pugui connectar a Internet. Una de les conclusions a què he arribat gràcies a aquest treball és que la utilització d’eines de baix cost (Arduino, Xbee, MySQL, PHP...) permet introduir-se en l’apassionant món de l’Internet de les Coses i, a més, aconseguir molt bons resultats.

Is the influence of quality of life on urban growth non-stationary in space? A case study of Barcelona

There are several determinants that influence household location decisions. More concretely, recent economic literature assigns an increasingly important role to the variables governing quality of life. Nevertheless, the spatial stationarity of the parameters is implicitly assumed in most studies. Here we analyse the role of quality of life in urban economics and test for the spatial stationarity of the relationship between city growth and quality of life.

Predicting overall service quality: a structural equation modelling approach

In this article, the results of a modified SERVQUAL questionnaire (Parasuraman et al., 1991) are reported. The modifications consisted in substituting questionnaire items particularly suited to a specific service (banking) and context (county of Girona, Spain) for the original rather general and abstract items. These modifications led to more interpretable factors which accounted for a higher percentage of item variance. The data were submitted to various structural equation models which made it possible to conclude that the questionnaire contains items with a high measurement quality with respect to five identified dimensions of service quality which differ from those specified by Parasuraman et al. And are specific to the banking service. The two dimensions relating to the behaviour of employees have the greatest predictive power on overall quality and satisfaction ratings, which enables managers to use a low-cost reduced version of the questionnaire to monitor quality on a regular basis. It was also found that satisfaction and overall quality were perfectly correlated thus showing that customers do not perceive these concepts as being distinct

La Integración de sistemas de gestión basados en estándares internacionales: resultados de un estudio empírico realizado en la CAPV

El éxito en la difusión de los estándares de gestión ha llevado a las organizaciones a tratar de avanzar en su integración. Paralelamente, en el ámbito académico se han comenzado a publicar las primeras investigaciones que analizan dichos aspectos. En este sentido, la literatura existente sobre la integración de sistemas de gestión se basa, principalmente, en estudios teóricos en los que se describe qué es un sistema integrado de gestión, la metodología de integración, los niveles de integración de la empresa y sus ventajas y desventajas, como principales aspectos a tener en cuenta en el proceso. Ene ste artículo se resumen los primeros resultados descriptivos de un trabajo de campo cuantitativo finalizado recientemente en las empresas de la Comunidad Autónoma del País Vasco, con el objetivo de obtener algún tipo de evidencia empírica sobre cuál es el grado de integración de los diferentes estándares de sistemas de gestión en las empresas vascas, así como de recoger la opinión de las empresas que ya han implantado algún estándar internacional de sistemas de gestión sobre la dirección que ha de tomar el proceso de creación de estos estándares

Projecte executiu d'una instal·lació de climatització i control d'un habitatge unifamiliar

Moltes vegades l’usuari d’una instal•lació de climatització o calefacció, no dóna la suficient importància al sistema que l’hi ha de proporcionar un millor confort amb el màxim rendiment. Aquest confort és un factor determinant, entre molts d’altres, de la “qualitat de vida”. Mentre que el rendiment és un factor important a nivell econòmic i ecològic. Tot i tenir prevalença els aspectes d’estalvi energètic, aquests no impliquen haver de renunciar a un confort tèrmic i a un estalvi econòmic. Un dels aspectes que es centra el projecte és promoure l’ús racional de les fonts energètiques (solar, biomassa) per a la correcta climatització dels habitatges. El projecte es desenvolupa en l’àmbit domèstic, concretament correspon a un habitatge unifamiliar. Aquest està situat a la població de Roda de Ter, província de Barcelona. L’objectiu principal del projecte és l’elecció del sistema de climatització i el seu dimensionament, per tal de donar el màxim confort als usuaris que habitin a la vivenda. Criteris ambientals i eficients han estat objecte a considerar pel disseny constructiu de l’habitatge. Una de les mesures importants presses en el projecte, ha estat l’elecció de les diferents parts que formen la instal•lació de climatització. Es fa referència als aïllaments dels tancaments, el sistema solar de recolzament, equips de producció de fred i calor, entre d’altres. En el projecte, s’ha dut a terme un estudi dels diferents tancaments de l’habitatge, tot determinat per a cada un d’ells, el seu coeficient de transmissió tèrmica. Per seleccionar l’equipament més adequat s’ha partit de les condicions climatològiques del municipi de Roda de Ter i s’ha realitzat el càlcul de les necessitats tèrmiques de l’edifici. L’habitatge incorpora una instal•lació de captació solar tèrmica. Aquesta aportarà un suport energètic a tot el sistema de producció de calor, ja sigui per la producció d’aigua calenta sanitària com per el calefactat de la vivenda. La col•locació dels panells a la façana sud tindrà una doble funció: a més de proporcionar energia solar tèrmica, serviran d’elements de protecció solar en la temporada d’estiu. La caldera usada per donar recolzament tèrmic utilitzarà com a combustible el “pellet”. El “pellet” és un tipus de biomassa llenyosa que consta d’un derivat de la fusta en format granulat. Es defineix i es detalla el consum energètic en biomassa, electricitat i cost econòmic anual que ocasionarà la instal.lació dissenyada. El sistema de terra radiant adoptat permetrà el refrescament en èpoques estivals i el calefactat en èpoques hivernals. Aquest donarà el confort tèrmic necessari a cada estança de l’habitatge. En el projecte també es marquen les pautes bàsiques pel control de la instal•lació solar així com el control dels grups de bombament i la mescla d’aigua del terra radiant.

Posada en funcionament d'una oficina de tramitació ràpida (OTRA) de la Direcció General d'Indústria, del Govern de les Illes Balears

La Direcció General d’Indústria té com a principal finalitat el control de les instal•lacions i de diferents activitats de l’àmbit industrial; exerceix aquesta funció mitjançant la tramitació de documentacions tècniques i la inspecció. Com tota Administració Pública, es troba en un entorn molt dinàmic, on només les empreses més competitives poden subsistir i els ciutadans tenen noves necessitats molt diferents de les de fa un temps. Ambdós, empreses i ciutadans, exigeixen serveis de qualitat a un sector públic que no té altra alternativa que caminar en la mateixa direcció. L’objectiu d’aquest treball és planificar una sèrie d’accions estratègiques que permetran la millora dels serveis oferts a fi de complir amb les expectatives de la ciutadania. S’ha realitzat una anàlisi interna i de l’entorn de l’organització, el resultat de la qual ha estat la detecció d’una sèrie de punts de millora. A continuació s’ha definit una pla operatiu de qualitat, emmarcat dins del segon Pla Estratègic de Qualitat del Govern de les Illes Balears, amb tres propostes d’actuació: la separació de funcions, la tramitació ràpida d’expedients i el pla de formació. Les propostes esmentades constitueixen les bases d’una nova unitat orgànica (Oficina de Tramitació Ràpida), el model organitzatiu de la qual queda definit en els diferents apartats del treball. Igualment, s’hi descriu el procés de posada en funcionament dels distints procediments que es vagin adaptant al nou sistema i la planificació dels treballs a dur a terme, que seguiran el cicle de la qualitat de Deming, és a dir, planificar, fer, verificar i actuar.

Comprovador semiautomàtic per a automatisme de control de portes

L’objectiu d’aquest projecte és el de dissenyar un comprovador semiautomàtic per a un model d’automatisme que controla l’obertura i el tancament d’una porta. Aquest automatisme requereix d’una verificació de qualitat abans de ser introduït al mercat. La seva comprovació manual és lenta. L’objectiu principal del comprovador, és el de reduir aquest temps de test en almenys un 50% i fer més fàcil la detecció dels errors. El comprovador consta d’un suport per a l’automatisme que transmet els seus punts crítics a una placa de control. Conté un microcontrolador PIC16F887 que gestiona totes les entrades i sortides provinents de l’automatisme. També controla una pantalla LCD de 16x2 caràcters, que mostra els passos a seguir del test i si hi ha algun error. Es fa el disseny d’aquesta placa des de el hardware fins al software. Els resultats del projecte són satisfactoris, ja que compleix els objectius marcats i és un sistema que s’utilitza en l’empresa on es fabriquen aquests automatismes de control de portes.

Nivel de calidad de los medicamentos elaborados por los alumnos en el laboratorio de prácticas y de su control como producto acabado por parte de los mismos alumnos

Una de las prácticas de laboratorio de Tecnología Farmacéutica requiere la elaboración de comprimidos en la asignatura de Farmacia Galénica II siguiendo el mismo flujo de fabricación al empleado en la industria farmacéutica (pesada, tamización, mezclado, amasado, granulación, secado, mezclado y compresión). Estos comprimidos se analizan en la asignatura de Farmacia Galénica III (entre 6 y 12 meses más tarde) por los mismos alumnos según las directrices de la Real Farmacopea Española.En el trabajo se exponen gráficamente los resultados hallados y se comentan los principales puntos de mejora ya que el producto elaborado no es conforme en la mayoría de los casos (sólo alrededor del 50% de los productos elaborados por los alumnos podrían ser conformes, aún siendo un proceso validado). Realmente, la experiencia de los operadores es el punto más crítico que influye en los resultados de estos lotes de comprimidos, sobre todo en el laboratorio analítico. Esta hipótesis ha sido confirmada en lotes analizados por el personal cualificado del departamento de control de calidad del Servei de Desenvolupament del Medicament de la Facultat de Farmàcia de la Universitat de Barcelona, ya que en todos los casos los resultados obtenidos fueron más exactos, repetitivos y cercanos a los teóricos.