scholarly journals O Impacto Financeiro das Auditorias da Qualidade nas empresas Portuguesas

2015 ◽  
Vol 1 (3) ◽  
pp. 90-102 ◽  
Author(s):  
Isabel Cristina Passos Batista ◽  
Manuel Gilberto Freitas dos Santos

This paper discusses the main theme the financial implications that Portuguese companies with the implementation and subsequent certification of the Quality System and respective Quality Audits. The literature review shows that companies do not publish financial results on the subject in question, making it necessary to acquire information through a questionnaire. About 126 questionnaires were sent. Our sample is however 32 validados.Pode to complete questionnaires that the top 5 overall benefits or indirect financial benefits for Portuguese companies were, respectively: improving internal organization; improving the company's image; increasing customer satisfaction; continuous improvement in customer service; improving competitive position. In terms of direct financial benefits the 3 main benefits obtained by the companies were: turnover increase; Performance (cost reduction); Increased business productivity. So it is expected to contribute to the knowledge of the impact, notably financial of Quality Management Systems and respective audits in Portuguese companies.

2020 ◽  
Vol 10 (4) ◽  
pp. 76
Author(s):  
Grzegorz Zimon ◽  
Dominik Zimon

Working capital is designed to provide enterprises with financial security. Its level depends on the strategy of managing individual elements of working capital. An appropriate management strategy allows companies to obtain added working capital. Working capital management is a difficult process as it concerns both current assets and current liabilities. Therefore, company managers are constantly looking for solutions, methods and tools that will help them to manage their working capital. A quality management system is the one that facilitates control over the management of individual elements that create net working capital. The introduction of appropriate procedures derived from quality management systems in specific areas is a great support for creating a positive net working capital. The aim of this paper is to show how the introduction of quality management systems can positively affect the level of working capital. The article presents how quality management systems allow for optimizing the level of individual components, creating a positive net working capital. The research was carried out on a group of 102 Polish small trading companies operating in the same industry. The enterprises were divided into two groups of companies applying the quality management system and of those that did not use such systems. Based on the financial statements for the years 2017–2019 and by means of appropriately selected financial ratios, an analysis of the impact of quality management systems on net working capital was carried out. The results in some areas of management of individual components of net working capital in different groups of enterprises were compared. The research was carried out with the application of appropriate statistical methods. The analysis showed that enterprises using quality management systems managed working capital more efficiently. In the literature, the subject of the impact of quality management systems on working capital is not popular. This paper may be a source for further, extended research and considerations regarding the impact of quality management on the level of working capital in enterprises.


Logistics ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Hicham Lamzaouek ◽  
Hicham Drissi ◽  
Naima El Haoud

The bullwhip effect is a pervasive phenomenon in all supply chains causing excessive inventory, delivery delays, deterioration of customer service, and high costs. Some researchers have studied this phenomenon from a financial perspective by shedding light on the phenomenon of cash flow bullwhip (CFB). The objective of this article is to provide the state of the art in relation to research work on CFB. Our ambition is not to make an exhaustive list, but to synthesize the main contributions, to enable us to identify other interesting research perspectives. In this regard, certain lines of research remain insufficiently explored, such as the role that supply chain digitization could play in controlling CFB, the impact of CFB on the profitability of companies, or the impacts of the omnichannel commerce on CFB.


2016 ◽  
Vol 24 (3) ◽  
pp. 394-415 ◽  
Author(s):  
Francisco José Fernández Cruz ◽  
Inmaculada Egido Gálvez ◽  
Rafael Carballo Santaolalla

Purpose Quality management systems are being used more frequently in educational institutions, although their application has generated a certain amount of disagreement among education experts, who have at times questioned their suitability and usefulness for improving schools. The purpose of this paper is to contribute to this discussion by providing additional knowledge on the effects in educational institutions of implementing quality management systems. Specifically, this study investigates teachers’ and managers’ perception of the impact that quality management systems have on one essential dimension of schools, the teaching–learning processes, with impact being understood as sustained medium- and long-term organisational change. Design/methodology/approach The responses were analysed and classified into a set of sub-dimensions linked to quality management processes in a total of 29 Spanish primary and secondary education schools that have used such systems for at least three years. Findings The results showed that, according to the respondents, the following sub-dimensions were improving as a result of implementing quality management plans: teaching and learning processes, the analysis of student results, tutoring, consideration of attitudes and values and assessment processes. Conversely, quality management systems did not seem to have a clear impact on the teaching methodologies used by teachers or on family involvement in student learning. In fact, the perceived impact in these sub-dimensions varied among teachers of public and private schools as well as when comparing different regional autonomous communities. Originality/value As the main objective of a school is to guarantee student learning, one of the essential purposes of school quality assurance systems is to perform all the activities aimed at ensuring high levels of student performance.


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Paweł Milka

The article analyses the impact of speculation on the cryptocurrency market. In the introduction, the author interprets the meaning of the speculation and a speculator’s way of thinking. The literature review was broken down into two aspects. The first is to analyse the literature on the subject in terms of the cryptocurrency market. The second is an analysis of the sentiment index, which becomes the primary research method. The analysis of the sentiment value shows a high correlation between the impact of sentiment on the value of cryptocurrencies. Further recommendations are to analyse the sentiment with regard to listed companies (Polish and international) and stock indices (including the forex market).  


2017 ◽  
Vol 8 (4) ◽  
pp. 643-655 ◽  
Author(s):  
Dominik Zimon

Research background: ISO 9001 with its requirements gives a company a guidance on the definition of the quality management system architecture, based on the process approach and the indications for its continuous improvement. Despite the general emphasis to the benefits of implementation of ISO 9001 in the literature, there is a still lack of research concerning the actual impact of quality management systems for improving specific logistics processes. The research is focused on the Polish market because there is no research in the subject literature which concerns the impact of the implementation of quality management systems on the improvement of logistic processes in Polish enterprises. Purpose of the article: The focus of this publication was to examine the impact of the implementation of the requirements of ISO 9001 for process improvement supply logistics. Methods: Empirical studies were carried out in September and October 2014 on a group of 17 companies with implemented and certified quality management systems according to ISO 9001. The research tool was a questionnaire survey sent to management representatives (25 respondents) and workers (140 respondents). The surveys were supplemented with direct interviews with employees of the companies. Findings: Based on the survey it can be stated that the quality management systems, accord-ing to ISO 9001, had a fairly large impact on improving procurement processes. This is particularly evident in areas including relationships with suppliers, quality control, workflow and communication, both internal and external. The positive aspects achieved through the implementation of quality management systems due to the fact that the ISO 9001 standard in its commitments puts great emphasis on the organization of the procurement process.


2019 ◽  
Vol 141 (1) ◽  
pp. 19-27 ◽  
Author(s):  
Joanna Rose ◽  
Michelle Crosbie ◽  
Antony Stewart

Aims: This qualitative literature review aims to critically assess and analyse published literature to determine drivers influencing over-prescribing by general practitioners (GPs) in primary care, exploring their views and opinions, and also to determine how antibiotic prescribing can be improved and unnecessary prescribing reduced, thus reducing the threat to public health from antibiotic resistance. It is intended to develop new thinking in this area and add to existing knowledge concerning GPs’ antibiotic prescribing behaviour. Methods: Thematic analysis following Braun and Clarke’s 2006 framework was used to analyse 17 qualitative studies chosen from EBSCOhost databases, focusing on GPs’ views of antibiotic prescribing in primary care, with specific search strategies and inclusion criteria to ensure study quality and trustworthiness. Results: Three main themes and nine sub-themes were generated from the studies. The first main theme discussed GP factors related to over-prescribing, the main drivers being GP attitudes and feelings and anxiety/fear concerning prescribing. The second theme highlighted external factors, with pressures from time and financial issues as the main drivers within this theme. The final theme marked patient pressure, demand and expectation with lack of patient education as the major drivers affecting GP over-prescribing. Conclusion: The findings of this research show GPs’ antibiotic prescribing in primary care is complex, being influenced by many internal and external factors. A multifaceted approach to interventions targeting the drivers identified could significantly reduce the level of antibiotic prescribing thus minimising the impact of antibiotic resistance and promoting a more efficient working environment for GPs and patients alike.


Author(s):  
Keith E. W. Coulson ◽  
Dennis G. Quinton ◽  
Thomas C. Slimmon

Since the early 1970’s, the pipeline construction and operation industry has supported the development and implementation of various material standards and specifications. The emphases within the pipeline energy industry was to standardize manufacturing and performance testing processes in the provision of a product which would ensure public safety and reliability of service. The pipeline segment of the energy industry has succeeded in incorporating minimum quality levels by way of industry standards, codes, regulatory requirements and propriety company standards. In addition to these minimum product requirements quality assurance programs have been introduced to enhance the likelihood of conformance to the applicable requirements. In 1975, Canada became the first country to prepare and publish quality system standards for commercial use (Z299 standards). International quality system standards development proliferated in the following years, leading to the establishment of the ISO/TC 176 work team which subsequently led to the issue of the internationally accepted ISO 9000 series of standards. This paper will review both the concept and stages of development of CSA pipe and coating standards. It will also analyze the impact that international standards for Quality Management Systems are having in establishing systematic approaches to assessing levels of quality during material manufacture. Finally, a vision of the possible road to the future will be drawn and the positive impacts for the pipeline industry will be projected from a full life cycle cost perspective.


2017 ◽  
Vol 4 (2) ◽  
pp. 159
Author(s):  
Septarina Prita ◽  
Jean Suha Theresia Br. Aritonang ◽  
W. Wasito

Library is all about service, therefore UPT Perpustakaan Universitas Jember commited to always do a continuous improvement on their service by implying quality management systems ISO 9001:2008. Tools to evaluate the effectiveness of quality management systems is quality audit which is held by Badan Penjamin Mutu (BPM) and performed annually. Quality audit performed by interviewing respondents, ask the respondents to filling in the questionnaires, and the last method is observing the library activity, and analyzes if the reality meets the standards set by the UPT Perpustakaan itself. There are 3 types of finding resulted by quality audit avtivity, they are cathegorized as observative finding, minor finding and mayor finding. Minor findings have been found in Pembinaan Koleksi's sector and Gugus Penjamin Mutu's sector whilst the mayor findings coming from Sirkulasi's sector, Pengembangan dan Kerjasama's sector and Layanan Perujukan dan Koleksi Khusus's sector. Mayor findings means that management should give more attention to the implimentation of quality management system which is implied to these sectors because the findings can influence the conformity between the processes and the products offered so that those will affect the services's quality given by the library. Minor findings means that finding will not influences the quality of the services, and generally human error is the cause of that findings. But although it will not influences the quality of the services, the minor findings still needs to be documented and need a correction action to correct the findings so that in the future, the management can prevent similar findings to ever occured again.Keywords: ISO 9001:2008, Library, Quality Audit, Quality Management Systems


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Marta SUKIENNIK ◽  
Patrycja BĄK ◽  
Mariusz KAPUSTA

This paper discusses the subject of occupational safety using the example of a leading hard coal mining company in Poland. It presentssome examples of occupational safety management systems implemented and functioning in enterprises. It also characterisesthe role of awareness in developing the appropriate attitudes and conduct among employees in the workplace. The paper presentsthe selected results of surveys conducted among the executive employees of JSW S.A. The obtained results served as the basis forpreparing preliminary conclusions and identifying potential areas for further studies in this field.


2016 ◽  
Author(s):  
Μαρία Καρακασνάκη

Σκοπός της διατριβής – Η λειτουργία των ναυτιλιακών επιχειρήσεων χαρακτηρίζεται από την εφαρμογή συστημάτων διοίκησης ποιότητας και ασφάλειας, όπως ο Κώδικας Ασφαλούς Διαχείρισης των πλοίων (ISM Code). Παρά τον υποχρεωτικό του χαρακτήρα, πολλές ναυτιλιακές επιχειρήσεις δυσκολεύονται να ανταποκριθούν με επιτυχία στις απαιτήσεις του και συνεπώς πολλοί ερευνητές τονίζουν πως η ύπαρξη επιπλέον προτύπων διασφάλισης ποιότητας (όπως τα πρότυπα ISO 9000) πρέπει να είναι αναπόσπαστο κομμάτι της λειτουργίας των εταιρειών, ενώ άλλοι ερευνητές δίνουν ιδιαίτερη έμφαση στην υιοθέτηση ολιστικών φιλοσοφιών διοίκησης ποιότητας, όπως η Διοίκηση Ολικής Ποιότητας (ΔΟΠ). Παρόλα αυτά, η αποτελεσματική εφαρμογή των παραπάνω συστημάτων διοίκησης παρεμποδίζεται από λάθη που συνήθως αποδίδονται στον ανθρώπινο παράγοντα. Τα λάθη αυτά απειλούν την εκπλήρωση των οργανωσιακών στόχων, ενώ τονίζουν την αναγκαιότητα ύπαρξης νέων διαδικασιών που σχετίζονται με το ανθρώπινο δυναμικό με στόχο να αντιμετωπιστούν αυτές οι αστοχίες. Συνεπώς, αναγνωρίζοντας τον καίριο ρόλο του ανθρώπινου παράγοντα στην επιτυχία των εταιρικών στρατηγικών και ανταποκρινόμενη στην ανάγκη για την εστίαση σε νέα και καινοτόμα ζητήματα ανθρώπινου δυναμικού, η παρούσα διατριβή εισάγει για πρώτη φορά την καινοτόμα έννοια των φιλοσοφιών γύρω από το ανθρώπινο ταλέντο στις ναυτιλιακές εταιρείες. Επιπλέον, ακολουθώντας μία διαφορετική προσέγγιση από άλλες μελέτες στη βιβλιογραφία, η παρούσα διατριβή στοχεύει στην αξιολόγηση της αποτελεσματικής εφαρμογής του Κώδικα ISM σε αναλογία με την αποτελεσματικότητα των προτύπων ΙSO 9001 σε εταιρείες παροχής υπηρεσιών. Επίσης, για πρώτη φορά εξετάζεται η επίδραση της αποτελεσματικής εφαρμογής του Κώδικα ISM στην απόδοση των ναυτιλιακών επιχειρήσεων, ενώ πραγματοποιείται και διαφοροποίηση ανάμεσα στις εταιρείες που είναι πιστοποιημένες με ISO και στις υπόλοιπες. Η συγκεκριμένη διατριβή επιβεβαιώνει την εφαρμογή της ΔΟΠ στο χώρο της ναυτιλίας ενώ εξετάζει και τις επιπτώσεις της στα αποτελέσματα. Επιπλέον, αναλύεται ταυτόχρονα η επιρροή μίας συγκεκριμένης μεταβλητής της ΔΟΠ (δέσμευση στην ποιότητα από την ανώτατη διοίκηση) σε συνδυασμό με την αποτελεσματικότητα του Κώδικα ISM πάνω στην απόδοση των ναυτιλιακών επιχειρήσεων. Τέλος, εξετάζεται κατά πόσο οι αντιλήψεις των διοικούντων σχετικά με τη φύση του ανθρώπινου ταλέντου επηρεάζουν την επιτυχία συστημάτων διοίκησης ποιότητας στον κλάδο της ναυτιλίας. Μεθοδολογία – Η διανομή του ερωτηματολογίου πραγματοποιήθηκε σε ναυτιλιακές εταιρείες που εδρεύουν στην Ελλάδα και τελικά συλλέχθηκαν συνολικά 199 ερωτηματολόγια κατάλληλα προς επεξεργασία. Η συλλογή πραγματοποιήθηκε μέσω προσωπικών συνεντεύξεων σε δύο διαφορετικές χρονικές περιόδους (Δεκέμβριος 2014 – Φεβρουάριος 2015 και Δεκέμβριος 2015 – Φεβρουάριος 2016). Η ανάλυση των δεδομένων πραγματοποιήθηκε με τη χρήση Εξερευνητικής και Επιβεβαιωτικής Παραγοντικής Ανάλυσης καθώς και με Αναλύσεις Πολλαπλής Παλινδρόμησης. Ευρήματα – Τα ευρήματα επιβεβαιώνουν την εφαρμογή των κύριων φιλοσοφιών γύρω από το ανθρώπινο ταλέντο στη ναυτιλιακή βιομηχανία, οι οποίες αφορούν τον διαχωρισμό ανάμεσα στην έμφυτη/ αναπτυσσόμενη και σπάνια/ καθολική φύση του ταλέντου. Επίσης, τα αποτελέσματα δείχνουν ότι η αποτελεσματική εφαρμογή του Κώδικα ISM χαρακτηρίζεται από δύο διαστάσεις και συγκεκριμένα από τη συνεχή βελτίωση και την επικέντρωση στην ικανοποίηση του πελάτη, ενώ η συμβολή των δύο διαστάσεων στη βελτίωση της απόδοσης των ναυτιλιακών επιχειρήσεων επιβεβαιώνεται, ιδιαίτερα στην περίπτωση των πιστοποιημένων με ISO εταιρειών. Επιπλέον, επιβεβαιώνεται η εφαρμογή της ΔΟΠ στον ναυτιλιακό χώρο παρόλο που μόνο η διάσταση της δέσμευσης στην ποιότητα από την ανώτατη διοίκηση ασκεί επιρροή στα αποτελέσματα. Τα αποτελέσματα φανερώνουν τον διαμεσολαβητικό ρόλο της αποτελεσματικότητας του Κώδικα ISM στην σχέση ανάμεσα στην δέσμευση στην ποιότητα από την ανώτατη διοίκηση και την επιχειρηματική απόδοση, ενώ η σχέση αυτή διαταράσσεται από το πώς αντιλαμβάνονται οι διοικούντες τις διαφορετικές φιλοσοφίες για το ανθρώπινο ταλέντο, αναδεικνύοντας με αυτόν τον τρόπο τον καίριο ρόλο των αντιλήψεων γύρω από το ταλέντο κατά τη διαδικασία αξιολόγησης της επιτυχούς εφαρμογής συστημάτων διοίκησης ποιότητας.Πρωτοτυπία – Για πρώτη φορά οι φιλοσοφίες σχετικά με το ανθρώπινο ταλέντο αξιολογούνται στο ναυτιλιακό χώρο, ενώ αναλύεται και το πώς οι αντιλήψεις των διοικούντων σχετικά με το ταλέντο επηρεάζουν την επιτυχημένη και αποτελεσματική εφαρμογή συστημάτων ποιότητας. Η παρούσα διδακτορική διατριβή αποτελεί την πρώτη προσπάθεια αξιολόγησης της αποτελεσματικότητας του Κώδικα ISM σε αναλογία με την αποτελεσματικότητα των προτύπων ΙSO 9001 σε εταιρείες παροχής υπηρεσιών, για πρώτη φορά εξετάζεται η επιρροή της στην απόδοση των ναυτιλιακών επιχειρήσεων, ενώ καταδεικνύεται και ο ρόλος του προτύπων ISO 9000 στη σχέση αυτή. Επιπλέον για πρώτη φορά εξετάζεται η ταυτόχρονη συμβολή της δέσμευσης στην ποιότητα από την ανώτατη διοίκηση και της αποτελεσματικότητας του Κώδικα ISM στην επιχειρηματική απόδοση.


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