An Analysis of the Market for Systems Reliability Assurance Services

2000 ◽  
Vol 14 (s-1) ◽  
pp. 65-82 ◽  
Author(s):  
Vicky Arnold ◽  
James C. Lampe ◽  
John J. Masselli ◽  
Steve G. Sutton

As the accounting profession enters new assurance markets, many decisions as to the best manner in which such services can be provided must be addressed. For instance, the traditional audit/attest-reporting model may not provide adequate information to justify the cost of assurance services in some situations. Alternatively, potential clients may turn to other assurance providers who are willing to provide better quality services and/or more informative assurance reporting. In this study, we examine the impact of a two-tier reporting model on the market demand for assurance services on software product reliability. One tier uses the traditional binary report common with audit/attest services where a standard report notes whether a software product achieves a minimum standard, while the other tier of reporting provides for a graded assessment of multiple levels of quality. The results indicate that when a graded report that differentiates high-quality vendors from moderateor low-quality vendors is available (1) high-quality vendors are willing to pay for the report, (2) buyers are willing to pay a premium for the reduced risk associated with a highquality opinion, and (3) high-quality vendors are able to drive other vendors with inferior products out of the market. When only a binary report is available, the market is more confused and chaotic. Vendors are not able to signal quality clearly; the high-quality vendor is not able to dominate the market; there is less vendor demand for the assurance report; buyers are unable to determine their desired product and make less total profit. These results have several implications for the accounting profession and researchers as they work on the design of new assurance service models.

2015 ◽  
Vol 6 (1) ◽  
pp. 50-57
Author(s):  
Rizqa Raaiqa Bintana ◽  
Putri Aisyiyah Rakhma Devi ◽  
Umi Laili Yuhana

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product


2018 ◽  
Vol 2018 ◽  
pp. 1-14
Author(s):  
José Carlos Ortiz-Bayliss ◽  
Ivan Amaya ◽  
Santiago Enrique Conant-Pablos ◽  
Hugo Terashima-Marín

When solving constraint satisfaction problems (CSPs), it is a common practice to rely on heuristics to decide which variable should be instantiated at each stage of the search. But, this ordering influences the search cost. Even so, and to the best of our knowledge, no earlier work has dealt with how first variable orderings affect the overall cost. In this paper, we explore the cost of finding high-quality orderings of variables within constraint satisfaction problems. We also study differences among the orderings produced by some commonly used heuristics and the way bad first decisions affect the search cost. One of the most important findings of this work confirms the paramount importance of first decisions. Another one is the evidence that many of the existing variable ordering heuristics fail to appropriately select the first variable to instantiate. Another one is the evidence that many of the existing variable ordering heuristics fail to appropriately select the first variable to instantiate. We propose a simple method to improve early decisions of heuristics. By using it, performance of heuristics increases.


2018 ◽  
Vol 239 ◽  
pp. 03005
Author(s):  
Lidia Shkurina ◽  
Eugenia Maskaeva ◽  
Stanislav Maskaev

the authors reviewed the quality of operational work of railway transport in the cost management system, presented methods for assessing the impact of the quality of rolling stock on the current costs of transportation activities, considered the issues of the impact of the quality of operational work on the formation of freight market demand and of financial result of the transport company - the owner of infrastructure and traction rolling stock, represented methods of assessing financial and economic efficiency of improving the quality of operational work for the company - a participant of the freight market.


Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-18
Author(s):  
Shan Yu ◽  
Qiang Hou

Due to excessive greenhouse gas emissions, carbon emission-reducing measures are urgently needed. Important emission-reduction measures mainly include carbon trading and low-carbon cost subsidies. Comprehensive consideration of these two policies is a research hotspot in the field of low-carbon technology investment. Based on this background, this paper considers the impact of consumer low-carbon preferences on market demand and the impact of uncertainty in carbon emission-reduction behaviour. We construct a stochastic differential game model with upstream and downstream enterprises based on cost-sharing coordination under a cost subsidy. From a dynamic perspective, this paper researches the optimal equilibrium strategy and evolution characteristics of the joint emission-reduction mechanism in a supply chain. This paper discusses the sensitivity of the parameters and uses numerical simulation to verify the impact of each parameter on the emission-reduction decision-making activities of stakeholders after introducing the cost subsidy. The results show that a cost subsidy policy can promote carbon emission-reduction investment and supply chain profit. Thus, it is important to strengthen technical cooperation and exchange among enterprises.


Author(s):  
S.S GRECHIKHIN ◽  

Diagnostics in the practice of a dentist is the key to quality treatment. However, depending on the quality of services provided, the cost of diagnostic methods is set. For a dentist working in a private office, the key to successful diagnostic measures at a high quality level is a priority. However, these methods are expensive for the patient. The purpose of this study is to study the impact of financial incentives on the quality of early diagnosis in the practice of a dentist who provides quality treatment. In the study, we studied clinical cases with full and partial study in terms of diagnostic and neglect x-ray diagnosis from the doctor and from the patient due to a misunderstanding of the importance and necessity of this manipulation. In statistical data analysis, the resulting regression models use a binary variable as a dependent variable on the level of financial costs. Thus, in the course of our research, we found that the number of x-rays significantly increases when dentists receive a fee for services, rather than a salary, and when patients are exempt from paying for additional diagnostic methods. Our results show that financial incentives significantly influence additional high-quality and complete examination of patients.


Author(s):  
Rolf N. Van Lieshout

Periodic timetabling is one of the most well-researched problems in the public transport optimization literature. However, the impact that timetabling has on the number of required vehicles, which directly translates to operator costs, is rarely considered. Therefore, in this paper, we consider the problem of jointly optimizing the timetable and the vehicle circulation schedule, which specifies the cyclic sequences of trips that vehicles perform. In order to obtain high-quality solutions to realistic instances, we improve an earlier proposed formulation by contraction techniques, three new valid inequalities, and symmetry-breaking constraints. Ultimately, this allows us to explore the trade-off between the number of vehicles and the attractiveness of the timetable from the passengers’ perspective. An extensive computational study demonstrates the effectiveness of the improved formulation. Moreover, using this approach, we are able to find timetables requiring substantially fewer vehicles at the cost of minimal increases of the average travel time of passengers.


1996 ◽  
Vol 28 (11) ◽  
pp. 2021-2040 ◽  
Author(s):  
P Plummer

In recent years, there has been considerable interest in the impact of corporate organizational structure on the configuration of prices, outputs, and profits in spatially extensive markets. In previous research I examined the general and analytical conditions defining both the existence and stability of an equilibrium in hierarchically organized spatial markets dominated by oligopolistic corporations that distribute a commodity directly to consumers through their retail franchises. Here I examine the disequilibrium dynamics resulting from this model. A bilevel decisionmaking process is hypothesized in which corporations vary their delivered prices in response to changes in urban market demand and in which franchises vary their retail prices in response both to changes in the cost of the commodity from their parent corporation and to the pricing strategies pursued by their competitors. The complexity of interactions operating between the two levels of the model and the presence of asymmetrical demand conditions facing duopolistic corporations suggests that it is unlikely that an overall spatial price equilibrium can actually be reached by such disequilibrium price-adjustment strategies.


Author(s):  
Jihane Lakhrouit ◽  
Karim Baïna

<p><span lang="EN-US">Measurements play an important role in many scientific fields in general and in</span><span lang="EN-US">the</span><span lang="EN-US">analysis</span><span lang="EN-US">of</span><span lang="EN-US">enterprise</span><span lang="EN-US">architecture</span><span lang="EN-US">in</span><span lang="EN-US">particular.</span><span lang="EN-US">In software engineering, the measures are used to control the quality of the software product and better manage development projects to control the cost of production.</span><span lang="EN-US">In this article we proposed firstly models and measures to evaluate and analyze the complexity of the enterprise architecture and especially the heterogeneity of components and relationships, and secondely we developed a model to automatically detect the change of measures and their impact on enterprise architecture.</span></p>


Author(s):  
Aastha . ◽  
Sarla Pareek ◽  
Leopoldo Eduardo Cárdenas-Barrón ◽  
Mandeep Mittal

Generally, the majority of the inventory models work on the concept that overall units produced must be perfect in terms of quality and that the storage capacity of the warehouse is unlimited. In fact, under realistic conditions, it is not possible to manufacture products with complete perfection. Furthermore, there are always some limits associated with storage capacity of the warehouse. This paper formulates an inventory model that considers the impact of imperfect quality items and shortages. The cost of storage in rented warehouse (RW) is greater than own warehouse (OW) due to fact there are better preservation facilities in RW. This work considers that defective items are completely withdrawn after the inspection process. The purpose of this inventory model is to establish the optimal order quantity and backorder size that maximize the total profit. Some numerical examples are solved, and a sensitivity analysis is included.


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