Impact of SERVQUAL Model Dimensions on Customer Satisfaction: Accounting View

It is obvious that customers are important stakeholders in organizations and their satisfaction is a priority to management. Customer satisfaction has been a subject of great interest to organizations and researchers alike. the study explored the relationship among customer satisfaction, service quality, firm image, and price of service rendered. The results show that the SERVQUAL instrument with five-dimension provides good measurement of service quality, service quality has a positive effect on customer satisfaction , firm image and the price service have positive impact on customer satisfaction, and the price of service directly influences service quality. The impact on satisfaction from highest to lowest in order was, overall firm image, price compared to quality and service quality (empathy), respectively. This tells us the firm image is the most important factor to customer satisfaction, price next and service quality last from firms’ perspective. From our empirical results, we may infer that the client believe that no matter which accounting firm they choose should have a certain degree of service quality guaranteed in the highly competitive battle field. Keywords: SERVQUAL,   service quality, customer satisfaction, firm imag

Competition between noise and coupling in the induction of synchronisation.

We apply a Fokker-Planck analysis to investigate the relative influences of coupling strength and noise on the synchronisation of two phase oscillators. We go beyond earlier studies of noise-induced synchronisation (without couplings) and coupling-induced synchronisation (without common noise) to consider both effects together, and we obtain a result that is very different from a straightforward superposition of the effects of each agent acting alone: two regimes are possible depending on which agent is inducing the synchronisation. In each regime, one agent induces and the other hinders the synchronisation. In particular we show that, counterintuitively, coupling can sometimes inhibit synchronisation

An application of multiple criteria decision-making techniques for ranking different national Iranian oil refining and distribution companies

Performance measurement plays an essential role on management of governmental agencies especially when profitability is not the primary concern and we need to consider other important factors than profitability such as customer satisfaction, etc. In this paper, we propose a multi-criteria decision making method to rank different national Iranian oil refining and distribution companies. The proposed study of this paper uses six factors including per capita supply, energy cost, physical productivity of labor, staff participation, quality control inspection of stations and education per capita. The proposed study uses Entropy to find the relative importance of each criterion and TOPSIS to rank 37 alternatives based on cities and three regions. The results of the implementation of our method indicate that central regions close to capital city of the country maintains the highest ranking (0.9122) while southern regions maintains the lowest comes in the lowest priority (0.0569) and the northern region is in the middle (0.7635)

Zero tension Kardar-Parisi-Zhang equation in (d+1)- Dimensions

The joint probability distribution function (PDF) of the height and its gradients is derived for a zero tension $d+1$-dimensional Kardar-Parisi-Zhang (KPZ) equation. It is proved that the height`s PDF of zero tension KPZ equation shows lack of positivity after a finite time $t_{c}$. The properties of zero tension KPZ equation and its differences with the case that it possess an infinitesimal surface tension is discussed. Also potential relation between the time scale $t_{c}$ and the singularity time scale $t_{c, \nu \to 0}$ of the KPZ equation with an infinitesimal surface tension is investigated.Comment: 18 pages, 8 figure

The effect of overvalued equity on the relationship between audit quality and earning quality (evidence from Iran)

The purpose of this article is to investigate the effect of overvalued equity on the relationship between audit quality and earning quality. In this article audit firm size, auditor industry specialization and auditor tenure were used as audit quality variable. The sample population consists of 189 companies listed in Tehran stock Exchange during the period 2008 to 2012. To test the hypotheses, OLS in Eviews has been used and investigation method of data is panel. The results show a reverse relationship between all audit quality variables and absolute discretionary accruals indicating that high audit quality causes higher earning quality. But the existence of overvalued equity cause decreasing or reversing of these relationships, in other words, when a firm is highly valued the accruals’ decreasing effect of high quality auditors is reduced