Quality cost in bus operations based on activity-based costing

The study of service quality and its implication for transport contracts has several approaches in research and practical applications, where the main emphasis is the consideration of quality from the user's point of view, thus obtaining a customer satisfaction index as a measurement of the overall quality with no further implications for service providers. The main aim of this paper is to estimate the real economic impact of improving quality attributes for a bus operator. An application of the activity-based costing methodology is developed for a bus contract in Madrid, using quality data from surveys together with economic and performance information, and focusing on headway as a quality variable. Results show the consistency and practicality of this methodology, overcoming simplifications from traditional procedures. This method is a powerful tool in quality-based contracting as well as for effective investment in transport quality under poverty funding constraints

Essays on Procurement, Scoring Auction, and Quality Manipulation Corruption

Thesis (Ph.D.)--University of Washington, 2016-06

Modelling broccoli development, yield and quality

Broccoli is a vegetable crop of increasing importance in Australia, particularly in south-east Queensland and farmers need to maintain a regular supply of good quality broccoli to meet the expanding market. A predictive model of ontogeny, incorporating climatic data including frost risk, would enable farmers to predict harvest maturity date and select appropriate cultivar – sowing date combinations. To develop procedures for predicting ontogeny, yield and quality, field studies using three cultivars, ‘Fiesta’, ‘Greenbelt’ and ‘Marathon’, were sown on eight dates from 11 March to 22 May 1997, and grown under natural and extended (16 h) photoperiods at the University of Queensland, Gatton Campus. Cultivar, rather than the environment, mainly determined head quality attributes of head shape and branching angle. Yield and quality were not influenced by photoperiod. A better understanding of genotype and environmental interactions will help farmers optimise yield and quality, by matching cultivars with time of sowing. The estimated base and optimum temperature for broccoli development were 0°C and 20 °C, respectively, and were consistent across cultivars, but thermal time requirements for phenological intervals were cultivar specific. Differences in thermal time requirement from floral initiation to harvest maturity between cultivars were small and of little importance, but differences in thermal time requirement from emergence to floral initiation were large. Sensitivity to photoperiod and solar radiation was low in the three cultivars used. This research has produced models to assist broccoli farmers in crop scheduling and cultivar selection in south-east Queensland.

Constructing an 'efficient frontier' of accounting journal quality

This paper reports the construction of an 'efficient frontier' of the perceived quality attributes of academic accounting journals. The analysis is based on perception data from two web-based surveys of Australasian and British academics. The research reported here contributes to the existing literature by augmenting the commonly supported single dimension of quality with an additional measure indicating the variation of perceptions of journal quality. The result of combining these factors is depicted diagrammatically in a manner that reflects the risk and return trade-off as conceptualised in the capital market model of an efficient frontier of investment opportunities. This conceptualisation of a 'market' for accounting research provides a context in which to highlight the complex issues facing academics in their roles as editors, researchers and authors. The analysis indicates that the perceptions of the so-called 'elite' US accounting journals have become unsettled particularly in Australasia, showing high levels of variability in perceived quality, while other traditionally highly ranked journals (ABR, AOS, CAR) have a more 'efficient' combination of high-quality ranking and lower dispersion of perceptions. The implications of these results for accounting academics in the context of what is often seen as a market for accounting research are discussed. © 2006 Elsevier Ltd. All rights reserved.

E-service quality:development of a hierarchical model

Using survey data from 358 online customers, the study finds that the e-service quality construct conforms to the structure of a third-order factor model that links online service quality perceptions to distinct and actionable dimensions, including (1) website design, (2) fulfilment, (3) customer service, and (4) security/privacy. Each dimension is found to consist of several attributes that define the basis of e-service quality perceptions. A comprehensive specification of the construct, which includes attributes not covered in existing scales, is developed. The study contrasts a formative model consisting of 4 dimensions and 16 attributes against a reflective conceptualization. The results of this comparison indicate that studies using an incorrectly specified model overestimate the importance of certain e-service quality attributes. Global fit criteria are also found to support the detection of measurement misspecification. Meta-analytic data from 31,264 online customers are used to show that the developed measurement predicts customer behavior better than widely used scales, such as WebQual and E-S-Qual. The results show that the new measurement enables managers to assess e-service quality more accurately and predict customer behavior more reliably.

ASSESSING QUALITY IN HIGH-UNCERTAINTY MARKETS: ONLINE REVIEWS OF CREDENCE SERVICES

In economics of information theory, credence products are those whose quality is difficult or impossible for consumers to assess, even after they have consumed the product (Darby & Karni, 1973). This dissertation is focused on the content, consumer perception, and power of online reviews for credence services. Economics of information theory has long assumed, without empirical confirmation, that consumers will discount the credibility of claims about credence quality attributes. The same theories predict that because credence services are by definition obscure to the consumer, reviews of credence services are incapable of signaling quality. Our research aims to question these assumptions. In the first essay we examine how the content and structure of online reviews of credence services systematically differ from the content and structure of reviews of experience services and how consumers judge these differences. We have found that online reviews of credence services have either less important or less credible content than reviews of experience services and that consumers do discount the credibility of credence claims. However, while consumers rationally discount the credibility of simple credence claims in a review, more complex argument structure and the inclusion of evidence attenuate this effect. In the second essay we ask, “Can online reviews predict the worst doctors?” We examine the power of online reviews to detect low quality, as measured by state medical board sanctions. We find that online reviews are somewhat predictive of a doctor’s suitability to practice medicine; however, not all the data are useful. Numerical or star ratings provide the strongest quality signal; user-submitted text provides some signal but is subsumed almost completely by ratings. Of the ratings variables in our dataset, we find that punctuality, rather than knowledge, is the strongest predictor of medical board sanctions. These results challenge the definition of credence products, which is a long-standing construct in economics of information theory. Our results also have implications for online review users, review platforms, and for the use of predictive modeling in the context of information systems research.

Early investigation towards defining and measuring sustainability as a quality attribute in software systems

Sustainability in software system is still a new practice that most software developers and companies are trying to incorporate into their software development lifecycle and has been largely discussed in academia. Sustainability is a complex concept viewed from economic, environment and social dimensions with several definitions proposed making sometimes the concept of sustainability very fuzzy and difficult to apply and assess in software systems. This has hindered the adoption of sustainability in the software industry. A little research explores sustainability as a quality property of software products and services to answer questions such as; How to quantify sustainability as a quality construct in the same way as other quality attributes such as security, usability and reliability? How can it be applied to software systems? What are the measures and measurement scale of sustainability? The Goal of this research is to investigate the definitions, perceptions and measurement of sustainability from the quality perspective. Grounded in the general theory of software measurement, the aim is to develop a method that decomposes sustainability in factors, criteria and metrics. The Result is a method to quantify and access sustainability of software systems while incorporating management and users concern. Conclusion: The method will empower the ability of companies to easily adopt sustainability while facilitating its integration to the software development process and tools. It will also help companies to measure sustainability of their software products from economic, environmental, social, individual and technological dimension.

Postharvest quality changes in fresh-cut watercress stored under conventional and inert gas-enriched modified atmosphere packaging

The effect of modified atmosphere packaging (MAP) on the postharvest quality of fresh-cut watercress (Nasturtium officinale R. Br.) stored at 4 ºC for 7 d was studied. A portion of watercress was immediately analyzed (non-stored control) and the remaining fresh material was stored packaged under atmospheres enriched with N2, Ar, air, or vacuum. The analyzed parameters included colour, total soluble solids, pH, macronutrients, the individual profiles of sugars, organic acids, tocopherols and fatty acids, and total phenolics and flavonoids. Furthermore, four in vitro assays were performed to evaluate the antioxidant activity. After assessing the effect on individual quality parameters, it was possible to conclude that air was the less efficient atmosphere in preserving quality attributes of the non-stored control samples during cold storage. In turn, Ar-enriched MAP was the most suitable choice to preserve the overall postharvest quality. The present study also highlighted the nutritional and antioxidant properties of watercress, as well as the interest of its inclusion in human diets.

Maturity index and cold storage effects on postharvest quality of 'Packham's Triumph' and 'Rocha' pears.

Pears have been grown in the south region of Brazil, where the climatic conditions are favourable. The aim of this work was to determine the harvest maturity index as well as maximum storage period of 'Packham's Triumph? and 'Rocha' pears to maintain quality attributes. The ?Packham?s Triumph? fruit were harvested from a commercial orchard at 7 days intervals and flesh firmness was used as a maturity index (MI1=76, MI2=67 and MI3=58 N). ?Rocha? pears were harvested twice and they were considered as MI1 and MI3 because of the firmness values. The fruit were stored at 1±1C and 90-95% RH for 15, 30, 45 and 60 days and evaluated at the end of each storage period and after five days at room temperature (24±1C), simulating a helflife period. Flesh firmness, water loss, peduncle dehydration, epidermis colour, soluble solids, titratable acidity were measured. ?Packham?s? pears harvested at MI1 and MI2 showed firmness loss after 30 days of cold storage, whereas fruit harvested at MI3 retained the initial values, resulting in firmer fruit after 60 days (P<0.001). Fruit harvested in MI3 had less firmness loss after 5 days at room temperature following 45 and 60 days of cold storage. ?Rocha? pears harvested in MI1 and MI3 showed firmness reduction during cold storage, which was intensified at room temperature. Maximum values of water loss approached 6%. Fruit peduncles of both cultivars dehydrated after 60 days of cold storage, but their colour remained green, independent of harvest maturity index. ?Packham?s Triumph? and ?Rocha? pears harvested at MI3 showed better quality attributes after 60 days of cold storage plus 5 days of shelf-life than fruit harvested at other maturity stages.

The foodomics approach to investigate the impact of the matrix structure on food quality: applications of magnetic resonance spectroscopy, relaxometry and imaging

The aim of this thesis is to explore the possible influence of the food matrix on food quality attributes. Using nuclear magnetic resonance techniques, the matrix-dependent properties of different foods were studied and some useful indices were defined to classify food products based on the matrix behaviour when responding to processing phenomena. Correlations were found between fish freshness indices, assessed by certain geometric parameters linked to the morphology of the animal, i.e. a macroscopic structure, and the degradation of the product structure. The same foodomics approach was also applied to explore the protective effect of modified atmospheres on the stability of fish fillets, which are typically susceptible to oxidation of the polyunsaturated fatty acids incorporated in the meat matrix. Here, freshness is assessed by evaluating the time-dependent change in the fish metabolome, providing an established freshness index, and its relationship to lipid oxidation. In vitro digestion studies, focusing on food products with different matrixes, alone and in combination with other meal components (e.g. seasoning), were conducted to investigate possible interactions between enzymes and food, modulated by matrix structure, which influence digestibility. The interaction between water and the gelatinous matrix of the food, consisting of a network of protein gels incorporating fat droplets, was also studied by means of nuclear magnetic relaxometry, in order to create a prediction tool for the correct classification of authentic and counterfeit food products protected by a quality label. This is one of the first applications of an NMR method focusing on the supramolecular structure of the matrix, rather than the chemical composition, to assess food authenticity. The effect of innovative processing technologies, such as PEF applied to fruit products, has been assessed by magnetic resonance imaging, exploiting information associated with the rehydration kinetics exerted by a modified food structure.

Hyperspectral imaging and other optical techniques for (in-field/in-lab) physico-chemical attributes estimation of agri-food vegetal products

In the agri-food sector, measurement and monitoring activities contribute to high quality end products. In particular, considering food of plant origin, several product quality attributes can be monitored. Among the non-destructive measurement techniques, a large variety of optical techniques are available, including hyperspectral imaging (HSI) in the visible/near-infrared (Vis/NIR) range, which, due to the capacity to integrate image analysis and spectroscopy, proved particularly useful in agronomy and food science. Many published studies regarding HSI systems were carried out under controlled laboratory conditions. In contrast, few studies describe the application of HSI technology directly in the field, in particular for high-resolution proximal measurements carried out on the ground. Based on this background, the activities of the present PhD project were aimed at exploring and deepening knowledge in the application of optical techniques for the estimation of quality attributes of agri-food plant products. First, research activities on laboratory trials carried out on apricots and kiwis for the estimation of soluble solids content (SSC) and flesh firmness (FF) through HSI were reported; subsequently, FF was estimated on kiwis using a NIR-sensitive device; finally, the procyanidin content of red wine was estimated through a device based on the pulsed spectral sensitive photometry technique. In the second part, trials were carried out directly in the field to assess the degree of ripeness of red wine grapes by estimating SSC through HSI, and finally a method for the automatic selection of regions of interest in hyperspectral images of the vineyard was developed. The activities described above have revealed the potential of the optical techniques for sorting-line application; moreover, the application of the HSI technique directly in the field has proved particularly interesting, suggesting further investigations to solve a variety of problems arising from the many environmental variables that may affect the results of the analyses.

FOREIGN INVESTMENT AND THE BRAZILIAN REAL ESTATE MARKET

This article discusses the main aspects of the Brazilian real estate market in order to illustrate if it would be attractive for a typical American real estate investor to buy office-building portfolios in Brazil. The article emphasizes: [i] - the regulatory frontiers, comparing investment securitization, using a typical American REIT structure, with the Brazilian solution, using the Fundo de Investimento Imobiliario - FII; [ii] - the investment quality attributes in the Brazilian market, using an office building prototype, and [iii] - the comparison of [risk vs. yield] generated by an investment in the Brazilian market, using a FII, benchmarked against an existing REIT (OFFICE SUB-SECTOR) in the USA market. We conclude that investing dollars exchanged for Reais [the Brazilian currency] in a FII with a triple A office-building portfolio in the Sao Paulo marketplace will yield an annual income and a premium return above an American REIT investment. The highly aggressive scenario, along with the strong persistent exchange rate detachment to the IGP-M variations, plus instabilities affecting the generation of income, and even if we adopt a 300-point margin for the Brazil-Risk level, demonstrates that an investment opportunity in the Brazilian market, in the segment we have analyzed, outperforms an equivalent investment in the American market.

Characterization and application of the solid waste generated in the production of calcium carbonate precipitate as a corrective for the soil acidity

The calcium carbonate industry generates solid waste products which, because of their high alkaline content (CaO, CaCO(3) and Ca (OH)(2)), have a substantial impact on the environment. The objectives of this study are to characterize and classify the solid waste products, which are generated during the hydration process of the calcium carbonate industry, according to ABNT`s NBR 10.000 series, and to determine the potential and efficiency of using these solid residues to correct soil acidity. Initially, the studied residue was submitted to gross mass, leaching, solubility, pH. X-ray Diffractometry, Inductive Coupled Plasma - Atomic Emission Spectrometry (ICP-AES), granularity and humidity analyses. The potential and efficiency of the residue for correcting soil acidity was determined by analysis of the quality attributes for soil correctives (PN, PRNT, Ca and Mg contents, granularity). Consequently, the results show that the studied residue may be used as a soil acidity corrective, considering that a typical corrective compound is recommended for each different type of soil. Additionally, the product must be further treated (dried and ground) to suit the specific requirements of the consumer market.

Effects of process modification and heat pump drying on physical and sensory properties of Chinese style shredded beef

Chinese-style dried, shredded meat is traditionally prepared by sequential cooking, shredding, pre-drying, and final drying (roasting) of lean meat. In this study, shredded dried beef (a(w)<0.6) was prepared by omitting roasting but prolonging pre-drying. Sensory scores of the modified product were lower than those for the traditional product. When heat pump drying replaced traditional oven drying, drying time was shortened without significant difference in quality attributes. Desorption curves were established for shredded beef at several drying temperatures.

The ideal table grapes for the Spanish market

This paper seeks to explore a survey of consumers in Spain. The survey explores the attributes of quality that consumers are seeking and promotion of grapes via "quality" marks, which are indicators of possible ways to increase demand. The reason consumers are switching to other foods, such as dairy based snacks, is that grapes are not easy to eat, can be unreliable in terms of their quality attributes, and their price more variable. Consumers are also generally unaware of the marks quality currently used.