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Consumers’ underestimation of the quality of remanufactured products is a barrier for remanufacturers. Online reviews provide quality signals to consumers unaware of remanufactured products. To explore whether remanufacturers produce higher quality products to improve their review ratings, considering the quality signalling effect of online reviews, a closed-loop supply chain model of the original equipment manufacturer (OEM) and independent remanufacturer (IR) was developed. The IR's two strategies, with and without online reviews, were compared to analyse the quality signalling effect of online reviews on the IR's production, pricing, and quality decisions. The results show that when the IR chooses full remanufacturing, online reviews have a quality-enhancing effect on the remanufactured product if the variable investment coefficient of the quality improvement effort is low. However, if an IR chooses partial remanufacturing, then online reviews do not have a quality-enhancing effect on the remanufactured product. In addition, if the impact of online reviews on consumers' willingness to pay for remanufactured products is negative, then the IR does not improve quality. The conclusions obtained from this study provide managerial implications for selecting quality strategies and implementing operational decisions for remanufacturers entering the e-commerce channel.

Understanding the factors influencing professionals' commitment to suppliers when acquiring pesticide products is crucial in urban pest management. The study assesses how price, quality, trade credit, and supplier relationships impact commitment to purchasing pesticides. Employing partial least squares structural equation modelling, the study's findings indicate that when urban pest management professionals decide on pesticide purchases, their decisions are notably influenced by product price, the availability of trade credit, and product quality. Surprisingly, a positive relationship with suppliers does not influence their commitment to purchasing pesticides. This study discusses the variations and offers implications for managers in the Philippines.

In the current context of globalization and technological integration, performance management in educational organizations becomes fundamental to ensure the quality of education and to meet the requirements of the beneficiaries. This paper explores epistemological contents and specific paradigms of performance management, emphasizing the need for continuous quality improvement in the relationship with the beneficiaries of educational services. It argues that performance, a managerial concept quantifiable through efficiency and effectiveness, represents a subjective reality, interpretable and oriented towards achieving the organization’s objectives. The epistemological approach to performance management includes principles and standards that facilitate the alignment of human resources, organizational culture, and communication system to enhance organizational performance. Performance evaluation tools, such as management based on profit centers, management by objectives, and balanced scorecard, are discussed in the context of their adaptation to the specifics of the pre-university education system. The study emphasizes the importance of communication and the need to improve the information system in school organizations, to enhance efficiency and effectiveness, as well as to increase the quality of educational services. The paper proposes an integrated approach to the paradigm of performance management, complementary to that of quality management, to meet the contemporary challenges in education.

Developing a sustainable competitive advantage has emerged as a pivotal objective for organizations due to the dynamic and constantly evolving business environment, challenges modern organizations encounter, rapid market fluctuations, and intense competition. This study aims to examine the impact of strategic agility on sustainable competitive advantage and the mediating role of strategic renewal within an emerging economy such as Jordan. The study collected data from 217 executives holding senior and intermediate positions in telecommunications companies in Jordan. This paper utilized partial least squares structural equation modeling (PLS-SEM) with SmartPLS4 software to test hypotheses and assess the measurement and structural models. According to the findings, strategic agility has a significant positive impact on sustainable competitive advantage (β = 0.590, t = 8.042, p ≤ 0.000) and high explanation power (R2 = 0.828), which means that 82.8% of the variance in sustainable competitive advantage has been explained by strategic agility and strategic renewal. Moreover, strategic renewal partially mediates the relationship between strategic agility and sustainable competitive advantage. In addition, the study revealed that the model’s predictive power was medium. This paper contributes to the body of knowledge and existing literature about the impact of strategy renewal and agility on sustainable competitive advantage in Jordanian telecommunications companies. Organizations incorporating strategic agility and renewal into their strategy can manage uncertainties, swiftly adjust to changes, and attain sustainable competitive advantage.

Intellectual property includes the legal rights and protection afforded to innovation and creativity, such as patents, trademarks, copyrights, and trade secrets. An „intellectual property protection organisation” refers to an institution whose management focuses its activities and efforts on the protection of intellectual property rights (IPR). These organisations’ primary mission is to provide support and services for the protection and administration of the intellectual property rights of individuals, companies, or other entities. Quality Management System (QMS) is a strategic approach adopted by organisations to ensure the quality of products or services offered. This system aims at the satisfaction of activities and the achievement of organisational objectives, in accordance with international standards, such as ISO 9001:2015. Analysis of the implementation of a Quality Management System (QMS) in intellectual property organisations, including a complex and strategic process involving the evaluation, planning, and detailed implementation of the system to ensure success and compliance with organisational standards.

The quality and safety of provided services are crucial aspects of the success of any institution, including healthcare facilities and the overall healthcare system of a particular country. This work emphasizes the fundamental provisions of healthcare regulations, where standards of quality and safety represent the primary determinants of successful healthcare service delivery. The authors believe that respecting patients' rights constitutes a significant segment in enhancing the quality and safety of healthcare. They argue that the Law on Healthcare of Republika Srpska is largely aligned with the basic principles observed in neighboring countries' healthcare sectors. The study employed a method of analyzing positive legal regulations, along with a comparative approach in comparing legal systems of neighboring countries. The new Law on Healthcare of Republika Srpska has established a nominally greater number of patient rights compared to previous regulations, thereby leading to a more effective and secure healthcare service provided by healthcare institutions and professionals. Additionally, the chapter of the Law on Healthcare of Republika Srpska that regulates patient rights, quality, and safety of healthcare is reasonably harmonized with the positive regulations governing these issues in Serbia and Croatia.

In the context of diversification of characteristics and conditions of employment, qualitative parameters of labor market development are recognized by international organizations as a priority, which is reflected in numerous conceptions (for example, decent work) and methodological approaches – both scientific and institutional (research on the quality of work, quality of employment). Quality assessment is based on analytical approaches, the implementation of which in Ukraine faces a number of difficulties: lack of information support, no uniform approaches to assessment, insufficient methodical elaboration of a complex category of quality within the framework of qualiology and qualimetry. To overcome these gaps in the study, it is proposed to apply factor analysis (main components, with the rotation of solutions of factors), while using the information obtained as a result of processing microdata files of surveys on the labor force of the regions of Ukraine. The inclusion of qualitative features of the labor market development (gender parity, opportunities to combine work and family responsibilities, guarantees of formal employment, decent wages and acceptable working hours, in particular for persons with a high level of education, and others) in the factor analysis allows to identify problem processes that have the greatest impact on the formation of the quality of the labor market. The results of the calculations indicate the decisive influence of the existing deprivations on the formation of the quality of the labor market in Ukraine. The deprivations refer to compliance with decent wages and the existence of informal employment, including among people with higher education, opportunities for economic activity, as well as gender restrictions in the labor market. The problem of acceptable working hours, in particular for married women, is also significant. Such results should be taken into account when developing a policy of labor market regulation in the context of Ukraine’s post-war recovery, aimed at forming a qualitative maturity of the labor market.

This paper introduces an innovative model designed to predict the optimal product prototype within the framework of sustainable development. The model takes into account both quality and environmental impact throughout the entire life cycle of the product, with a specific focus on light electric vehicles. By incorporating customer expectations using the Weighted Sum Model, the model assesses vehicle quality based on the importance of various criteria. Employing life cycle evaluations guided by the Pareto-Lorenz rule, environmental impact for vehicle prototypes is modeled. The resulting Quality-Environmental Indicator of LCA (QLCA) facilitates a qualitative environmental analysis, aiding in the selection of prototypes that align with customer expectations. The model proves effective in guiding decisions related to product development, providing a comprehensive approach to evaluating product value. Notable contributions to the scientific community include the introduction of the QLCA model, which integrates quality and environmental assessments, and underscores the significance of open innovation, sustainable development, and sensitivity analysis for organizational adaptation. Future research directions involve adapting the model to larger customer samples, exploring production costs, and assessing its applicability across diverse industries and contexts to enhance its universality and practical implications.

The quality assessment of integrated reporting involves analyzing various aspects of an integrated report of corporate enterprises to determine the level of compliance with standards and the quality of reporting on financial and non-financial aspects. The assessment can be carried out by various stakeholders: rating agencies, auditors, sustainability experts, analysts, etc. The lack of a forecast for the quality assessment of integrated reporting of corporate enterprises for the next three years makes it impossible to understand the ways of its further development. The purpose of the article is to develop new methodological approaches to forecasting the quality assessment of integrated reporting of corporate enterprises in South Africa. Such a forecast allows us to determine the future state of integrated reporting of corporate enterprises in South African countries. The information base of the research is the scientific works of Ukrainian and foreign researchers on the quality assessment of integrated reporting of corporate enterprises. The survey “Excellence in Integrated Reporting”, conducted by the international company EY for a period of 10 years (2013-2022), conducted among corporate companies, was used as an empirical basis for ensuring the evidence of theoretical provisions, the reliability of conclusions and recommendations, and the substantiation of corresponding forecasts. The practical value of the scientific research is that the results obtained by the authors will help to forecast the quality assessment of integrated reporting of corporate enterprises, which made it possible to identify relevant areas that can contribute to the development of integrated reporting of corporate enterprises and improve its quality.

Employee work quality within the fashion industry has received limited attention in the research literature. In order to fill this void in existing research, the author endeavored to examine the study model through a predictive methodology. This study utilized a survey methodology in which 72 employees from the fashion industry sector were selected as participants. The researcher employed the Structural Equation Modelling (SEM-PLS) technique to forecast the proposed study model. The analysis findings indicate that affective commitment considerably impacts employee engagement, namely in terms of dedication and employee creativity. The research findings also suggest that the factors of devotion and creativity exert a notable influence on task performance. Furthermore, it is seen that effective utilization of creativity can propel task performance, consequently exerting a positive influence on improving performance quality. The findings of this study indicate that the fashion industry sector has the potential to improve task and quality performance through the cultivation of affective commitment, dedication, and employee inventiveness.

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Context: Hundreds of thousands of people in England with long-term care needs are supported by more than 10,000 home care agencies. However, little is known about the market dynamics of home care supply, either in England or internationally. Objective: To understand the reasons for home care agency closure in England. Method: Regression analysis of the future status of home care agencies open in the period 2015–2017 using a panel dataset of 98% of all agencies registered to provide care in England. Measures of quality, competition and other local area demand and supply factors, e.g. population, needs and rurality, were included in the analysis. Instrumental variable methods were used to address endogeneity in the relationship between closure and both competition and quality. Findings: Fourteen point two per cent of home care agencies had closed one year after observation, with some differences observed by region. Regression analysis confirmed that higher competition and lower quality significantly increased closure likelihood. A new agency locating immediately next to the average provider would increase the likelihood of closure of the existing agency by a quarter. Independent agencies and those which supported a local population with higher needs had significantly reduced chance of closure. Limitations: There were data limitations to the analysis, with no information on size of agencies and assumptions made on where they delivered care. Implications: Competitive effects in home care markets must be carefully considered given the importance of ensuring equitable access to care. The findings also confirm the importance of quality regulation in long-term care.

Objective: To analyse key issues related to the pepper market, the transport of pepper and requirements during transport; to examine issues related to supply chain management of peppers (and, by extension, other spices and related products) with a particular emphasis on their traceability. Research Design & Methods: Statistical data was collected and analysed along with the literature on the traceability systems of black pepper. Findings: The study identified the main problems related to product identification, transparency and security of the data used in traceability systems. Implications / Recommendations: Product traceability changes the perception of products on the market and increases confidence in supply chains. For the black pepper supply chain (BPSC), solutions that ensure process transparency and continuity of the information stream are paramount to reduce the possibility of product adulteration and other forms of fraud. Black pepper traceability should facilitate the detection of dangerous products and their withdrawal from the market. The ease with which traceability systems can control and reduce the costs associated with product aging and spoilage is less important for the trade of black pepper, but is nonetheless a factor. Contribution: Recommendations are put forward for future studies on ensuring food safety and customer satisfaction as well as product reliability.

Abstract Networking is promoted as vital for contemporary organizational development, yet little research exists on how networks can be designed within organizations to strengthen the infrastructure toward agility and responsiveness. In this article, we examine findings from an ethnographic study to explore the application of networking as a management strategy to foster adaptability and responsiveness to both emerging internal and external needs.

This article discusses the importance of quality management in improving the competitiveness of organizations in the international market and increasing profitability. A tendency towards an increase in the number of companies in the world is revealed. The article covers various trends in quality management, including Total Quality Management (TQM), Lean Six Sigma (LSS), international standardization systems and implementation of modern technologies. The authors provide an overview of each trend, its meaning, using, and benefits. There has been an increasing interest in the Universal Quality Management system as a continuation of the development of Total Quality Management which is more useful for international companies. Combining lean manufacturing and Six Sigma into a more complete Lean Six Sigma system has been considered as the one which helps to increase efficiency and decrease the number of defects. The article describes the growing interest in the international standardization system on the example of ISO 9001. The number of the ISO 9001 certificates by countries in 2020 was analyzed. The activity of Ukrainian companies in obtaining a quality certificate has been studied. Modern technologies are described, the need for improving quality control, the technologies in use and prospective cases are considered. The authors emphasize the need for organizations to adopt modern trends in the quality management system to remain competitive in the global market and obtain other advantages. The steps that organizations can follow to effectively implement the quality management trends are provided. The article highlights the importance of quality management in improving organizational performance and competitiveness in the global market. This article is relevant to managers, quality professionals and people interested in improving the quality of products and services in the international market.

Quality within a healthcare system does not comprise only actions defined through certificates or required by law, standards and protocols; it is also defined by the well-being of healthcare workers on the one hand and patients on the other. The purpose paper is to analyse the link between the engagement of nurses and factors related to enhancing patient quality and safety.

This article proposes to analyze the ethical reasoning of Lebanese external auditors with regard to the extent of their compliance with the code of professional conduct. As part of a positivist epistemological format, a quantitative methodology was employed. The data were collected using semi-directive survey that was sent to 250 Lebanese external auditors. The final sample consisted of 207 Lebanese external auditors for which we used correlation and logistic regression. The results reveal that because of an economic dependance on their clients, Lebanese external auditors demonstrate an inability to remain independent. This limits compliance with the code of professional conduct and thus negatively affects the quality of audit work. This study adds to the sparse literature found in developing countries that highlight the behavior of Lebanese external auditors with respect to professional conduct, which has always been considered sensitive and complex.

AbstractThe objective of this research is to review and synthesize the existing literature on the quality of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review (SLR) approach was used by adopting (170) articles in this field published from (2015) to (2023) and obtained from the Scopus database. The research found that traditional CAS is the main determinant of manufacturing firms. Therefore, the current research focuses on the quality of CAS, the benefits of the modern quality of CAS, and the challenges and methods of practicing the quality of CAS in manufacturing firms. This review comes to the idea that implementing CAS will enhance the performance of manufacturing firms and will assist with the preparation of various financial statements and decision-making. The results of the research shed light on the importance of the skills that accountants must possess in the current era and what is the role assigned. Thus, the contribution of this research is to provide integrated knowledge about the effects of recent technology innovations on the accountant’s job and skills. Professional firms and regulators consider the findings when reporting on the adaptation of guidelines, policies, and laws for the new environment.

AbstractQuality and performance are current issues and a strategic priority for the Portuguese National Health Service. Currently, there is a lack of studies in primary health care (PHC) that assess the relationship between the quality and the level of performance of the Primary Health Care Teams. In Portugal, those teams are monitored through the Global Performance Index (GPI), which demonstrates, through a score, the procedures and results obtained by electronic records and the metrics defined for each indicator. This paper aims to analyze the relationship between the perception of the quality of health professionals (service culture; leadership; service strategy; infrastructure and external resources; information and knowledge; processes; service management; human resource planning and skills development, commitment; conditions, satisfaction, performance, and recognition; and results) in the different Primary Health Care teams of the PHC of Central Alentejo—Portugal, and the level of performance of the given teams (care performance; professional training; organizational quality; and services). Self-Perception of Quality Questionnaire for Primary Health Care (SPQQ4PHC) was used as an assessment tool. The population comprises 324 health professionals (Family Doctors, Nurses, and Medical Secretaries) distributed over 34 Primary Health Care Teams. When analyzing the global correlation of the variables in the SPQQ4PHC questionnaire with the GPI, it´s possible to confirm that twenty-one out of twenty-five correlates with the GPI. Thus, this study allowed us to conclude that, as health professionals perceive the quality of the variables increases, the GPI also increases, demonstrating that the dimensions of quality and performance are closely related.

The article analyzes the impact of microplastics on the environment. Special attention is paid to the research related to the use of plastic packaging in the food industry and hospitality. To fully assess the health impact of our global plastic addiction, one must consider not only each stage of its life cycle, but all possible pathways of exposure to the various substances used and released throughout that life cycle. The study of the attitude of young people to the problem of environmental pollution was conducted, namely, the survey of 174 respondents aged 18 to 23 (43,2 % – men, 56,8 % – women). Most of the respondents are not aware of the real magnitude of the problem, because microplastic waste is still ignored by social advertising, which popularizes the solution to the global problem of pollution, without focusing on the negative effects on human health. Despite the fact that people consume a large amount of microplastics, it is currently difficult to say how it affects our bodies. Many studies are conducted at an insufficiently qualitative level, therefore they do not provide reliable information. Other data are not systematized and do not allow to see the full picture of the problem. It is substantiated that one of the right ways to reduce the negative impact on the environment, in contrast to disposal in specially designated landfills, is recycling and reuse of plastic. Such recycling is facilitated by the separate collection of waste, which currently takes place in Ukraine without appropriate legislative support and incentive measures.

Effective implementation of enterprise product quality management in the conditions of world globalization, post-COVID recovery of the economy, martial law and post-war reconstruction of the country is a determining factor for survival on the market, maintaining leadership positions in the industry and ensuring a high level of competitiveness. The scientists’ publication activity on the researched topic is presented, particularly on the Web of Science Core Collection scientometrics database. The theoretical aspects of enterprise product quality management are outlined: the evolution and essence of the definition of «quality», the content of the quality management system (QMS), the conceptual apparatus according to the ISO 9000:2015 standard «Quality management systems – Fundamentals and vocabulary». The conceptual apparatus is summarized through appropriate groups of terms, too. The article presents the activity of the International Organization for Standardization regarding the development and popularization of the implementation of quality management mechanisms based on international standards. The authors generalized world statistics regarding valid certificates and enterprises by the types of economic activity that receive them. The author’s attention is paid to the principles of quality management. The key advantages of conducting enterprise activities using quality management principles were summarized. The political, social, economic, scientific, technical, and organizational aspects of enterprise product quality management are presented. Prospects for further research on this topic are also defined.

Purpose: The eight discipline (8D) report is a method for solving problems in industry and is based on an eight-step problem-solving process and is often called an 8D report. The 8D report has been covered in the literature; however, much of the literature on 8D reports only describes the use of 8D reports and fails to evaluate 8D reports empirically. The purpose of this research is to determine if the use of 8D reports combined with training within an organization leads to finding root causes more quickly. Methodology/Approach: The research uses a mixed-methods approach. A case study describes the implementation of 8D reports in a manufacturing organization in the automotive industry. The paper then looks at five years’ worth of data after the implementation of an 8D-based process for addressing quality problems and determined if there is a significant difference in the time to find root causes after the implementation of 8D reports combined with training. Findings: The research found that the time to solve problems was reduced between the early and later years after the implementation of an 8D process and related training. Faster problem resolution means resources can be redirected elsewhere, as well as a reduction in scrap or rework. Research Limitation/Implication: The paper only looked at the use of 8D reports in the case study organization. Originality/Value of paper: This paper provides evidence supporting the effectiveness of 8D reports as an approach to problem-solving. The case study aspect also provides guidance for managers seeking to implement 8D reports in their organizations.

The article studies the current state of the pharmaceutical market of Ukraine in the context of ensuring the quality of medicinal products and preventing the spread of falsified medicinal products. It is found that according to the State Register of Medicinal Products of Ukraine, 13.664 drugs were registered in October 2020. It is further found that today in the structure of the assortment of medicines in the pharmaceutical market of Ukraine, foreign drugs make up more than 70%, and in certain classification groups they reach 90%. It is determined that the main importers of medicines to Ukraine are Germany, India, France, Italy, Slovenia and Hungary. It is specified that Ukraine practically does not have its own production of active pharmaceutical ingredients (APIs), about 80% of APIs is imported from China and India, therefore distributors are mainly responsible for the quality of APIs. It is found that in the period from 2000 to 2020, the State Drug Inspectorate annually detected and removed from circulation circa 4–117 series and 3–63 names of falsified medicinal products. It is determined that the counterfeiting and underground production of falsified medicinal products in 2017–2020 on the territory of Ukraine were detected both by the State Medical Service and law enforcement agencies. It is further determined that in 2017 the State Medical Service issued 18 orders prohibiting the circulation of falsified medicinal products, in 2018 – 11 respective prohibiting orders, in 2019 – 21, and in 2020 – 4 respective prohibiting orders. It is specified that over the past 10 years there has been a steady trend towards an increase in the number of falsified medicinal products in the pharmaceutical market of Ukraine. The main factors stimulating the circulation of falsified medicinal products have been established: the unstable economic situation in Ukraine; a developed system of online sales of medicines; the shortage of medicines creates the possibility of distribution of falsified medicines; high drug prices when compared with the average paying capacity of the population, as well as a large difference in market prices, which stimulates the sale of a cheaper counterfeit drug.

The study aimed at assessing the impact of distance and daily food expenditure on whether a person would become a gastronomic tourist. The methods of linear probability model and logistic regression have been used to verify the impact of explanatory factors on binary dependent variable. The study was conducted among 558 local residents of Samarkand region. The results of the research show that an increase in the expenditure on a meal and increase in the distance that tourist is ready to go for an indigenous food significantly affects a person’s desire to make a gastronomic travel. This research contributes to the “state of the art” literature as an empirical experiment highlighting the impact of factors on the process of taking up gastronomy trip.

With the globalization and internationalization of markets, companies need to be more competitive and offer high-quality guarantees to consumers, suppliers, banking institutions, and shareholders. Thus, the objective of this paper is to measure the impacts that these guarantees, analyzed through quality management, environmental management, and management of occupational health and safety standards, will have on the return on assets (ROA) of companies classified by sector of activity, considering each of the certifications individually and as a whole. The panel data approach methodology was used for 10 years in Portuguese-certified companies between 2010 and 2019. The Chow test, the Breusch-Pagan, and the Hausman test were applied to identify a more feasible model between the pooled OLS and the random or fixed effects model. Furthermore, the cluster-robust standard errors model was applied.The results show the existence of synergies when adopting more than one certification to improve firm performance. Moreover, the single certification estimate by sector results are significant and can be positive drivers of profitability, but only for companies in the manufacturing industries related to natural resources. However, they trigger negative results in the accommodation, catering, and information and communication sectors. AcknowledgmentThis paper is funded by National Funds through the FCT – Foundation for Science and Technology, I.P., within the scope of the project Refª UIDB/05583/2020. Furthermore, we would like to thank the Research Centre in Digital Services (CISeD) and the Instituto Politécnico de Viseu, for their support.

Purpose – There is a large amount of published literature on project management. However, there exists a gap between the existing literature and current practices in the industry for the development and execution of megaprojects. Existing literature generally focuses on individual elements applicable to project management in general. This article aims to provide an overview of the project management system components used in industrial megaprojects and identify the gaps between theory and practice, which can be used as input for further research on the topic. Design/methodology/approach – The topic of megaproject management is reviewed based on available literature sources on megaproject management systems to identify the main gaps in the literature between theory and practice. Based on the findings, an analysis is provided to discuss the improvements required in distinct project management areas and phases. Findings – There are multiple gaps associated with issues, failures, successes and challenges in industrial megaprojects. Improvements are needed in distinct management areas and over the entire project lifetime. Further guidelines are required for achieving improved megaproject management systems. Such concepts could benefit researchers and practitioners in streamlining their research toward the most relevant and critical areas of improvement of megaproject management systems. Originality/value – This study addresses the literature gaps between theory and practices on megaproject management systems with an overview that provides helpful guidance for industrial applications and future research. A holistic analysis identifies gaps and critical drives in the body of knowledge, revealing avenues for future research focused on quality as the central pillar that affects the entire megaproject management system.

In recent years, the process of globalization and the pressure to achieve and maintain competitiveness on the domestic and international stage, has started the need to achieve success and excellence represented by the term Business Excellence. Emphasizing the responsibility of the company’s behavior towards society and the environment is comfirmed by the adoption of the concept of corporate social responsibility (CSR). The aim of the paper is to identify the starting points of the methodology serving for assessing the state of Business Excellence in relation to CSR. The aim is to be achieved on the basis of an analysis of existing approaches to assessing the state of Business Excellence in relation to the concept of CSR. The key finding is that the existing approaches have drawbacks. This generates the space to create a new methodology, the creation of which is necessary to avoid similar weaknesses. Equally important tasks are identifying internal and external factors affecting the condition of Business Excellence, including CSR areas for the needs of the assessment of Business Excellence. After completion of these tasks, the starting points of the methodology serving for assessing the state of Business Excellence in relation to CSR are to be presented in conclusion.

This research is entitled Analysis of the Effect of Location, Design, Product Quality on Decisions to Purchase Subsidized Housing in Madiun Regency. to determine the effect of product quality location on the decision to purchase subsidized housing in Madiun district and to determine the effect of location location, design and product quality simultaneously affect the decision to purchase subsidized housing in Madiun district. This type of research is quantitative research. The number of samples used is 291 respondents. The sampling technique used is non-probability sampling, with purposive sampling method. Data retrieval using a questionnaire with the distribution via google form. The results show that a) location (X1) has a significant effect on purchasing decisions (Y), b) design (X2) has a significant effect on purchasing decisions (Y), c) quality (X3) has a significant effect on purchasing decisions (Y), d) location (X1), Design (X2), quality (X3) simultaneously have a significant effect on purchasing decisions (Y)

Improving the logistics service quality (LSQ) requires its assessment to identify appropriate reserves, which actualizes the scientific task of improving the appropriate methodological support for LSQ assessment. The purpose of this paper is to develop a model for assessing the quality of logistics services based on a specified list of criteria, their grouping, and the application of the mathematical apparatus of the fuzzy sets theory. The study substantiates the expediency of using the fuzzy set method to assess the quality of logistics service and builds an LSQ assessment model that includes 12 criteria grouped into four groups: company reputation, product availability/quality, reliability/flexibility, and consumer service.As a result of assessing the quality of logistics service, an integral indicator was obtained, which made it possible to determine the evaluations of its components: product availability/quality is rated high; reliability/flexibility – average; consumer service – good; and company reputation – poor. The obtained results indicate that such an aspect of logistics service quality assessment as company reputation needs particular attention, which confirms the modern trend of prioritizing the perception of the quality of logistics service, personal service/contact, and empathy by customers. Therefore, customers’ perception of the quality of logistics service becomes a decisive factor in the competitive struggle in the logistics services market. Moreover, it is a bottleneck in the process of increasing LSQ, which requires further research to develop appropriate management mechanisms.

In the article, we look at scientometric indicators to deal with the issues of reforming the science management system in Russia formed in the 2010th. Among the directions of the reform is to preserve the quality of Russian economic journals in the face of scientific ostracism and the vanishing of international scientometric standards. The theoretical basis of the study is comprised of scientometric management and a set of bibliometric and expert approaches to evaluating research periodicals. The method of comparative analysis was applied. The data for research were retrieved from international citation databases Web of Science and Scopus, as well as the Russian electronic library eLibrary.ru (RSCI). Having performed a comparative analysis of strengths and weaknesses of the scientometric management system, we have developed an organizational scheme for the market of the Russian economic journals, which eliminated distortions in their assessment and kept a prime focus on the content of articles published. The new management paradigm emerging is determined by the specificity of the current stage of world development, which is to diminish the role of scientific journals. The authors propose both a set of strategic measures for the restructuring of the Russian information space and tactical steps that allow the management of Russian periodicals on economics to maintain and enhance their quality. The theoretical and practical value of the study lies in the need to ensure a high level of scientific publications in the context of the disintegration of the world scientific community.

In order to increase Indonesia tax revenue, the government issued a new regulation which made the task of the Account Representative even more important and focused on monitoring taxpayer compliance. This study aims to analyzes how tax services are implemented according to the latest tax regulations, especially in the era of the Covid-19 pandemic and how the quality those tax services. This study is a qualitative research using a case study approach. Data were collected from interviews with several AR at the RST Tax office. The result shows, in the era of the pandemic, the services provided by AR can still be carried out every day. AR has a reliable attitude and respects punctuality in service. Every question relating to taxation rights and obligations is explained in a coherent and complete manner in accordance with the information required by the Taxpayer. Further research analysis is needed to ensure the quality of AR services according to the taxpayer's view. https://doi.org/10.21632/irjbs.15.1.27-37

Service quality is commonly measured with instruments that use the Likert scale, which corresponds to a qualitative variable (ordinal or nominal) that in turn is associated with a quantitative one (discrete or continuous). This approximation allows performing operations and comparisons but has generated controversy over statistical management and data interpretation. Nevertheless, an analysis based only on the nominal scale -leaving aside the typical numerical one- may be performed. This study proposes measuring and comparing service quality in a hotel using two different assessment scales: numerical interval and nominal. The perception of hotel service quality was measured during three holiday seasons and contrasted using non-parametric hypothesis tests to observe significant changes when it was valued with a numerical interval and nominal scale. The results show that service quality among holiday seasons contrasts according to the type of stopover. The nominal scale revealed information that the numerical interval could not show, providing some advantages for service quality assessment.

The study explored the influence of service quality dimensions on customer satisfaction in the Nigerian banking industry. A collection of four hundred (400) customers of sixteen Deposit Money Banks (DMBs) quoted in the Nigerian Stock Exchange (NSE) that operates in Benin City, Edo State, Nigeria were given questionnaires for the study, out of which three hundred and sixty seven (367) were found fit in testing the formulated hypotheses. Data collected through questionnaires administration were analyzed using descriptive and inferential statistical instruments. Findings from the study show that service quality tangibility and reliability are statistically insignificant with customer satisfaction within the quoted DMBs in Nigeria. The study recommends that management of DMBs should enhance the appearance of staff, communication materials, physical facilities and equipment among others. Also, banks management and staff should provide adequate procedures to perform their promise service dependably and accurately.

This research paper examines the issue of quality management practices (QMPs) as a supporting tool for managing and improving the performance and competitiveness of enterprises. The aim of the paper is to present the interconnection of the practical use of QMPs concerning the performance in the Slovak manufacturing enterprises. One of the main causal factors that may influence the different utilization of QMPs is the capital structure of the surveyed enterprises. The consequence factor is the achieved performance, parameterized in this research through Return on Sales. During the period 2020 to 2021, 364 manufacturing enterprises were interviewed through a questionnaire. In order to keep the population, the industrial structure stratified sampling method was applied and the sample representativeness was assessed by using the Chi-square goodness-of-fit test. Pearson’s chi-square test, interval estimates of proportions, and analysis of contingency were implemented to test the stated research hypotheses. The results of performed analyses revealed the existence of significant relations among capital structure, the scale of the use of QMPs and performance measured by Return on Sales. The survey results also point to differences in the practical use of quality management within the analysed industries. The difference factor is the size of the enterprise, the industry itself, and partly also the technology and performance of the industry given by the added value. At the same time, space for the implementation of selected approaches and concepts related to quality management in manufacturing enterprises that have the potential for more effective management has been identified to increase competitiveness.

In any country, the healthcare system is an important sector whose major goal is to provide high-quality medical services and goods to maximize patient satisfaction. The purpose of this research is to introduce an analytical approach for presenting and classifying healthcare quality aspects which might have an impact on patient satisfaction. Therefore, this perspective is achieved by implementing an integrated Kano and fuzzy analytical hierarchy process (FAHP) Model which will grant the support for creating better and improved business strategies, as well as an efficient resource allocation. Our contribution to the literature focuses on the advantage of using an integrated Kano Model and a fuzzy analytical hierarchy process in classifying patients’ needs based on healthcare quality attributes regarding the healthcare staff and clinic’s facility design. Furthermore, this contribution represents a base for further research and completes with the efficiency and sustainability of the fuzzy analytical hierarchy process applied to the healthcare system. The results suggest that healthcare providers should focus more on performance attributes, to increase patient satisfaction.

Food quality and human health influences contemporary life. Today more than ever, quality products to be safe in terms of food to meet the needs and innocuity became major values for all producers, processors, distributors, especially for food consumers who are becoming more aware that their health depends on the quality of the food they consume. The paper recently a case study in a Romanian company in the dairy industry and the manufacture of dairy products, and all commercial operations the object of transaction milk and milk products, a small company that combines managed but we consider traditionalism ( the products we offer to the market ) modernism ( European requirements, quick marketing, producer - client relationship etc). This paper analyzes the emergence and development aspects of the company, implementing and upgrading production technology, issues related to the introduction of quality management, promotion and sale of products, customer relations, etc. We believe that SC HELVETICA MILK SRL, the constant concern of food safety, raw material procurement stage till marketing - customer satisfaction by offering quality products and thereby ensure customer loyalty. In conclusion, we believe the company is a successful example of business succces Romanian food industry.

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The quality of information covers a number of its characteristics, and as a philosophical category quality is characterized by relativity, independence from the subject, as the most objective concept. In accountance, this concept is multifaceted and multivariate, which makes it difficult to outline and study the definition. Quality was considered as an internal feature of the subject, its property, a totality of features, etc. The article examined the philosophical interpretation of the concept of «quality» and its evolution in the accounting system, as a result of which it is found that the term «quality» has objective (measurable and calculated) and subjective (those that are evaluated only by each individually) characteristics. The author’s own vision of the philosophical category of «quality» in the accounting system is proposed. The main emphasis is on the objective and neutral nature of the category of «quality», which corresponds to its philosophical basis and allows to distinguish it from the concepts of «level of quality», «usability» and «suitability». There is a transition from the scheme «users – requirements – capabilities of the accounting system – quality» to the scheme «users – requirements – signs – capabilities of the accounting system – quality», and important factors of quality justification are standardization and audit system. Accordingly, in accountance, to ensure such objectivity, it is necessary to create requirements, since the quality, in addition to measurable (objective) features, has purely subjective features (each person evaluates accounting information differently). In order to ensure high-quality reporting, compliance with standards should be mandatory subject to clear regulation on the part of the State, responsible, not a formal approach to obtaining the relevant audit opinion. Not only the theoretical sphere, but also the practice of reporting by enterprises in terms of the characteristics of the category of «quality of reporting» requires further research.

The objective of the research was to determine the relationship between associativity and the organizational culture of Hass avocado production chains in the Huancavelica Region, Peru in the period 2003–2019. The research is of an applied type, the inductive inferential scientific method was applied. Likewise, the research design used is non-experimental, cross-sectional. A questionnaire was applied to 105 Hass avocado producers from the Huancavelica Region, one of the poorest regions of Peru, in the middle basin of the Mantaro River Valley from the Mariscal Caceres district to the Mantacra town center. In the study, it was found that the associativity environment (ENT) (ASO), based on organizational culture (COR), has a significant influence on the communication dimension (p < 0.05). Regarding support services (SA), has a significant influence on the quality dimension (p < 0.05). Also in relationships (REL), they have a significant influence on the communication and adaptability dimensions (p < 0.05). Finally, in government policies (GP), it has a significant relationship with the communication dimension (p < 0.05). Therefore, these dimensions generate a positive impact on organizational culture.

The aim of the study was to investigate the stakeholder’s awareness of quality and quality management systems (QMS) in the Zimbabwe hotel industry. This study sought to investigate the stakeholder’s awareness of quality and quality management systems (QMS) in the Zimbabwe hotel industry by (1) establishing the definition of quality, (2) exposing dimension of service quality, (3) identifying how customer satisfaction is measured and (4) identifying quality management systems and quality philosophy used in hotels. Appreciation of quality and QMS in the hotel industry can assist stakeholders to employ holistic measures to improve adoption of quality management systems in hotels and improve the operations of the hotels. The study followed a multi case study approach, with 9 hotels from Harare chosen purposively to represent the hotel industry in Zimbabwe. Managers and key stakeholders were interviewed and focus group interviews were conducted. Key questions on quality definition, dimensions of service quality and customer satisfaction measurement were asked and the data was analysed using thematic analysis -directed content analysis. The results showed that stakeholder in the hotel industry are very much aware of QMS, though in abstract. There is greater awareness of quality and QMS among group chain hotels than in independent hotels. There is need to upgrade on quality training in the hotel industry from collaborative perspective so that the stakeholders appreciate quality and QMS fully so that the industry remains competitive.

This research aims to form a comprehensive methodological approach to assessing the quality of the integrated development of Ukrainian light industry enterprises as a groundwork for effective managerial decision-making. The methodological research toolkit includes developing an integration map, and modeling and forecasting the results of integrated development. This comprehensive evaluation helps to justify the effectiveness of management decisions and increase the quality of integrated enterprise development, as well as their performance as a whole. Based on the formed map of enterprise integration, groups of enterprises were identified: forwards, strikers, defenders, and outsiders. Using integrated development modeling, the potential quality level of a 1% cost increase in integrated development and the volumes of product sales of the surveyed companies was determined with regard to the group distribution for the period up to 2025. A considerable increase in the efficiency of integrated development is provided for the forward companies. It has been found that a high-quality level of the management of integrated development in light industry enterprises requires a longer period of time compared to other groups of enterprises due to the slow pace of reducing the cost of integrated business development.

La Dirección de Servicios Técnicos de la Universidad de La Habana es la encargada de ofrecer los servicios relacionados con las TIC que precisa la comunidad universitaria para su funcionamiento y desarrollo. En el presente trabajo se aborda la interrogante: ¿cómo garantizar que estos servicios se brinden con la calidad requerida y demandada por la comunidad universitaria? La propuesta considera la complementariedad entre la asistencia técnica, la tecnología abierta y la tercerización de los servicios como la vía fundamental para alcanzar este objetivo. Se discuten los conceptos asociados a este paradigma y se demuestra su relevancia para lograr la estabilidad y la efectividad de los servicios informáticos. Se demuestra lo imprescindible de este enfoque en el entorno tecnológico cubano, afectado gravemente por el bloqueo de Estados Unidos; así como la urgencia de garantizar un servicio de calidad ante las demandas incrementadas por la COVID 19. Se realiza una investigación de carácter mixto.

La calidad en la educación es un tema recurrente en esta sociedad donde la formación de profesionales competentes es un elemento esencial frente a las crecientes demandas del mercado. La competitividad, dada por la multivariedad de ofertas educativas, junto con el rol histórico que tienen las universidades como gestoras de conocimiento, impulsa a las universidades a centrarse en un proceso permanente de reflexión y análisis acerca del cumplimiento de sus objetivos institucionales y del grado de efectividad medido en la satisfacción de sus principales clientes, es decir, sus estudiantes. En este contexto, la presente investigación tiene como objetivo otorgar información para establecer prioridades de gestión financiera e institucional desde el grado de satisfacción de los estudiantes de la Universidad Bernardo O’Higgins aplicando la metodología de modelación de ecuaciones factoriales, buscando relaciones entre diferentes áreas de satisfacción, con métodos multivariados como el análisis factorial. Se ha empleado el método de consistencia interna basado en la medida KMO y la prueba de esfericidad de Bartlett. Finalmente, el estudio ha logrado modelar un sistema derivado del comportamiento de respuestas de estudiantes y docentes.|| Quality in education is a recurring theme in this society where the training of competent professionals is an essential element for their progress and development in the face of growing market demands. The competitiveness given by the multivariety of educational offerings, together with the historical role of universities as knowledge managers, drives universities to focus on a permanent process of reflection and analysis about the fulfillment of their institutional objectives and the degree of effectiveness measured in the satisfaction of their main clients, that is, their students. In this context, this research aims to establish priorities for financial and institutional management from the degree of satisfaction of university students at Bernardo O'Higgins University by applying the methodology of modeling structural equations, based on variances, seeking relationships between different areas of satisfaction, with multivariate methods factorial analysis. For these purposes, the internal consistency method based is given by the average of the correlations between the items in order to estimate the reliability of his instrument. Finally, it should be pointed out that the study has managed to model a system derived from the response behaviour of students and teachers at the Universidad Bernardo O´Higgins.

The presented research work relates to the category of quality in higher education. This article aims to present the determinants of the quality of education in the context of international standards. The background of the considerations is the Bologna Declaration and the European Higher Education Area. The results of the research carried out with the use of the nominal group method and the data analysis carried out based on the SERVQUAL model for education revealed groups of quality determinants that are not included in the standards of internal quality assurance. It has been found that the principle of autonomy of universities in the European Higher Education Area is a sufficient basis to include the determinants of the quality of education identified by internal stakeholders of a given university in the internal quality of education assurance system.

Purpose – As higher education continues to be buffeted by challenges, college and university leaders must find a way to respond to these environmental forces. In the United States, accreditation plays an increasing role in the quality control and improvement process. The goal of this research is to gain a deeper understanding of this decision environment, and the stakeholders within that system, such that American higher education institutions may set and achieve goals more effectively. Research methodology – Grounded theory is utilized to create a conceptual framework depicting the American higher education stakeholder system. In addition to placing the actors within the system, this research is also designed to generate a stakeholder-focused institutional decision process model. Findings – When viewed in a systemic context, the accreditation process assumes a unique placement among the other critical stakeholders. With this understanding, higher education leaders may better understand, balance, and integrate the concerns of their various stakeholders, in a stakeholder-focused decision process. Research limitations – While integrating multiple theories, to depict the American higher education stakeholder system and a stakeholder-focused decision process, this research does not operationalize or undertake the empirical testing of these theoretical models. Practical implications – The influence of the dynamic external environment and the accreditation process combine to create extremely challenging decision-making conditions for higher education leaders. The ability to improve and balance the quality and ethical nature of decisions that impact their various stakeholders may assist these leaders in more accurately meeting both their institutional goals and the public good goals of higher education. Originality/Value – This study specifically seeks to integrate multiple theoretical constructs within the American higher education environment and accreditation process. The creation of a theoretical model that depicts not only the stakeholder environment but also a stakeholder-focused decision process may assist all higher education institutions.

The purpose of this research is to analyze human resource management in improving the quality of zakat, infaq, and shodaqoh (ZIS) management at LAZISMU Purbalingga. This research is qualitative non-experimental (descriptive) research and uses phenometric approach. This research was executed at the Lembaga Amil Zakat Infak Shodaqoh Muhammadiyah (LAZISMU) Purbalingga, Central Java. The source of this research is the director of LAZISMU, The Employees, and some people who paid the ZIS at LAZISMU Purbalingga. Researchers act as instruments as well as data collectors. Other instruments are also used to support in completing data research. In this study, researchers used interview, observation and documentation methods. Data analysis techniques using qualitative descriptive analysis. The data analysis technique is divided into several steps including data collection, data presentation and conclusion drawing. The results showed there are two types of employees at LAZISMU Purbalingga. First the employee or permanent employee, the second is the voluntary employee. The process of human resource management there are several stages, starting from the process of Recruitment, Placement, Coaching and Training, and Human Resources Evaluation. There is a uniqueness of the stages of human resources management compared to organizations and companies in general. ZIS management at LAZISMU Purbalingga is applied into various fields of activities. First the areas of education, economics, health, social and da'wah, and teh last is construction branch. Each areas has its own advantages and is certainly applied in activities that have many benefit for people.

The article is aimed at exploring the theoretical aspects of the essence of management of capital structure quality. The peculiarities of philosophical, social, technical, engineering, economic and legal approaches to the essence of the concept of «quality» are defined. In the course of the carried out analysis, systematization and generalization of the works of both domestic and foreign scholars, the evolution of approaches to defining the essence of the concept of «quality» was considered. The signs characterizing it are determined as follows: compliance with the goal, degree of customer satisfaction, accuracy in the implementation of the specification project, compliance with norms, degree of perfection. As a result, the author has formed his own vision regarding the essence of quality as an aggregate of characteristics and properties of an object or process that is in full measure capable of satisfying the consumer and fully meeting his needs or expectations. The following instruments for quality management are considered: statistical quality control, possibility of evaluation process, control diagrams. The logic of formation of the essence of quality management based on studying and systematizing the existing concepts, theories and practices of quality management is substantiated. It is determined that quality management is an aggregate of measures directed towards increasing the level of competitiveness of a product, service or organization in the market through continuous training of managers of an economic entity. A morphological analysis of the concept of «capital structure» was carried out, on the basis of which the essence of this concept was defined as the ratio of components of capital formed in accordance with the needs of the enterprise, which ensures the enterprise to obtain the maximum effect from the invested resources, increase in the cost of capital and profitability of activities, reduce risk in the process of achieving strategic goals. It is proved that the enterprise’s qualitative capital structure provides the necessary level of financial sustainability of the enterprise.

The article is aimed at adapting to the use of methodical instrumentarium of quality management for the development of marketing research to identify the satisfaction of stakeholder requirements with the results of the organization’s activities, ensuring thorough managerial decisions in the direction of influencing the behavior of the latter. In the course of researches conducted by the authors, after generalizations of scientific publications in the field of methodical marketing instruments, it is specified that the use of such an instrument of quality management as SERVQUAL provides not only the development of conduct of the marketing research itself, but creates preconditions for the «marketing of relations» of stakeholders with the organization. In accordance with the examplified in the presented article adaptation of the methodical instrumentarium of SERVQUAL to the sphere of educational business, the example of the educational organization illustrates how this instrument can ensure an increase in the level of competitiveness of the higher educational institution by improving various consumer characteristics and differentiating the consumer value of educational services, which, in turn, includes: differentiation of educational services with an orientation to the current unsatisfactory demand and perspective forecast in educational services, that is, the introduction of new differentiation of consumer properties of the existing educational service; differentiation of service sales channels – attracting new categories of stakeholders. The versatility of the proposed methodical instrumentarium of SERVQUAL provides an opportunity to develop marketing research as to satisfaction of stakeholder requirements in the activities of both educational organizations and enterprises along with organizations of various levels, forms of ownership, type and sphere of activity of the national economy, which is the directions of further research by the authors of the article.