A fuzzy dynamic model for total quality cost

This paper presents a dynamic Quality Cost Model capable of reconciling contributions of Juran’s traditional Model with those of the Zero Defects Model. Here, the cost functions depend on a company’s level of conformance in each period and at which stage of the Maturity Grid a company is positioned. To determine the stage at which the company is positioned on Crosby’s Maturity Grid, expert’s opinions will be considered using fuzzy logic to incorporate Hidden Quality Costs in the failure costs calculated by the company. The model will introduce exponential regression (ER) using Induced Ordered Weighted Average (IOWA). The results show that the learning process present in the proposed model leads it to evolve over time to positions that bring to mind the Zero Defects model. However, as appreciated in the case study, it can also regress and introduce the organisation into a level of saturation where the Cost of Quality is optimised before reaching perfection

Fuzzy Systems in Business Valuation

This research aims to develop a model that is able to integrate and objectify information provided by the different business valuation methods, incorporating quality management in its formal approach, which to date has not been considered in the literature about business valuation or quality management. Firstly, the company is valued using the methods which best adapt to its specific characteristics. Because of the subjectivity inherent in any valuation process, the results will be expressed through Triangular Fuzzy Numbers (TFN). These Fuzzy Numbers will be aggregated and summarized by applying Basic Defuzzification Distribution Uncertain Probabilistic Ordered Weighted Averaging operator (BADD-UPOWA). The weighting factors will be: the degree of confidence in each of the business valuation methods applied, and the innovative use of the company’s position on Crosby’s Quality Administration Grid. The results from application of the model in a case study show a significant reduction in uncertainty in contrast to the initial valuations. Moreover, the proposed methodology is seen to increase the final value of the company as its advances in quality management

A fuzzy quality cost estimation method

Quality cost control is one of the most important aspects in the development of a quality management system. This paper presents a method for the estimation of quality cost that aims to take into account the so-called hidden quality costs, which are typically unobserved or unknown. Although this is a subject that has already been approached in other studies, subjectivity and uncertainty are not included in their formal approach, which any attempt to address hidden quality costs should include. Our methodology begins by observing the position each business occupies in Crosby’s Quality Management Maturity Grid. Obtaining the stage index on the basis of the experts’ opinions permits the valuation of the company’s membership for each of the stages of Crosby’s Maturity Grid. The application of Crosby’s corrector coefficient to an adequate weighting of the stage index makes it possible to obtain the fuzzy number quality cost. The measures obtained and their short-term predictions enable us to know the situation at all times and act accordingly, establishing precise corrective plans that will correct tendencies and make continuous improvement possible

Proposal for a Fuzzy Model to Assess Cost Overrun in Healthcare Due to Delays in Treatment

Apart from the effects of treating those infected with COVID‐19, the pandemic has also affected treatment for other diseases, which has been either interrupted or canceled. The aim of this paper is to provide a financial model for obtaining the cost overrun resulting from the worsening of illnesses and deaths for each of the causes considered. To achieve this, first deaths have been classified into causes of death and for each of these causes, an estimation has been made of the worsening condition of patients due to delay in treatment. Through these data, a fuzzy relation between deaths and the worsening condition of patients can be obtained. Next, the expertise process has been used to estimate cost overrun in relation to patients’ pathologies. The experts’ opinions have been aggregated using ordered weighted average (OWA). Lastly, using fuzzy logic again, a correction coefficient has been determined, which optimizes the future implementation of the proposed model without the need for a new estimation of inputs. The paper concludes with a numerical example for a better comprehension of the proposed theoretical model. Ultimately, it provides the scientific community in general and in particular managers of public administration entities with a novel tool for improving the efficiency of the healthcare system

The relation between corporate social responsibility certification and financial performance: An empirical study in Spain

The relation between corporate social responsibility (CSR) and financial performance (FP) has been widely dealt with in specialized literature. This study has two points of interest: first, we develop a new tool which financially quantifies the value contributed to companies that are committed to CSR; then, we make a practical application of this tool through an empirical study focused on Spanish companies. This study is especially innovative because of the fuzzy methodology used and the way it defines CSR through the IQNet SR10 certification of social responsibility systems. In addition, the measurement of CSR through IQNet SR10 certification is a completely new approach to the subject. An interesting conclusion can be drawn from the empirical study: IQNet SR10 CSR certification increases the value of businesses. However, neither size nor the economic sector they belong to influence this relationship significantly

The application of OWA’s in expertise processes: the development of a model for the quantification of hidden quality costs

This paper will introduce a fuzzy model for the quantification of hidden quality costs based on the aggregation of subjective information. The proposed model will be able to properly aggregate and summarize subjective opinions expressed by experts about the costs to be quantified, thereby achieving an adequate level of objectivity. To do so,a Probabilistic Uncertain Ordered Weighted Average operator is used, establishing as weighting factors both the confidence the organization has in each expert and, thanks to an original and specifically designed tool, the company’s position on Crosby’s well-known Quality Management Maturity Grid. Finally, in order to refine the results, the values obtained will undergo Contra-Expertise through Ordered Weighted Average Expertons. Once the theoretical model has been described, it will be applied to a case study: the quantification of the cost of loss of image in one insurance brokerage firm

Relation between temperature and the beginning of peel color change in grapefruit (Citrus paradisi Macf.)

The grapefruit varieties Marsh (white-fleshed) and Redblush (pink-fleshed) are the most widely cultivated varieties in the world. In this work we attempt to determine the temperature below which degreening begins in these two varieties of grapefruit, first studying the influence of radiation on the colorimetric coordinates and then the influence of minimum temperatures on the change from green to yellow, based on the data gathered during the 2005/6, 2006/7, 2010/11 and 2011/12 growing seasons. The results show that net radiation alone does not explain when degreening begins, but that the process depends on the mean of the minimum temperatures for the 14 days preceding the sampling being below 14 °C. Finally, we discuss the relationships between coordinate a, and each of the following variables: maturity index (MI), °Brix, and percentage of acidity, concluding that the indices show that grapefruit are mature at the beginning of autumn when the peel is still green. Therefore, these indices are not related with natural degreening, which occurs in autumn. This knowledge will help predict the color that fruit will reach according to the temperatures of a given geographical area and whether or not degreening chambers will have to be used, with the additional costs that this implies

El valor de la certificación ISO 9001 en las Pymes españolas dedicadas a la producción agrícola: incidencia de la crisis económica

El principal objetivo del presente trabajo es estimar el valor de los sistemas de calidad ISO 9001 implantados por las empresas agrícolas más pequeñas en España, analizando su aportación al valor final de las organizaciones tanto antes como durante la actual crisis financiera global. No obstante, de manera adicional, se proporciona a todas las empresas del sector una original herramienta para, si así lo desean, poder valorar económicamente las consecuencias de su apuesta por la calidad. A través de la comparación del valor de la empresa según tengan o no implantado el sistema de calidad es posible aproximar el valor de la certificación ISO 9001. Debido a la elevada incertidumbre y subjetividad que presentan las valoraciones realizadas se ha optado por emplear el descuento de flujos de caja en un entorno ‘fuzzy’. Los resultados finales demuestran que pese a tratarse de Pymes, en la mayor parte de los casos analizados, los sistemas de calidad ISO 9001 incrementan el valor final de las empresas tanto en el 2008 como muy especialmente en el 2012, en plena crisis económicaThe main objective of the present work is to evaluate the ISO 9001 Quality Systems in the smaller companies within the agriculture sector in Spain. In order to arrive at the main purposes of the present work, two evaluations were conducted. The first one before the current global financial crisis, and the second one will be done in the midst of the crisis. In addition, we provide the sector companies an original tool that facilitates the economic evaluation of their commitment by the Quality Systems. By comparing the value of the business under the assumption of whether or not it has implemented the ISO 9001 quality system, an approximation of the value that ISO 9001 certification has been obtained. Given the high uncertainty and subjectivity that the business valuation presents, discounted cash flow analysis in a fuzzy environment was used. The final results show that, despite being small businesses, in most of the analyzed cases the ISO 9001 quality system increases its contribution to the final value of the company. This is the case both before the current economic crisis and in the context of the crisis

Mineralogy and morphology of sand: Key parameters in the durability for its use in artificial beach nourishment

Sand is the third most consumed material in the world, although it is a very scarce material. An exhaustive knowledge of sand and its behaviour against the waves is important for selecting the most suitable material to avoid shoreline erosion. To this end, a pattern of behaviour against accelerated wear test has been sought for 26 sand samples with different characteristics and origins (natural, dredged and quarried), with a focus on their mineralogy as well as a comparison of beach evolution carried out by other authors. Several techniques have been applied for characterization: granulometry, calcimetry, XRD and SEM. The results show that the different degrees of sand grain wear are not only due to their size and mineralogy, but also to the morphology of the particles.This work was partially supported by the Universidad de Alicante through the project “Estudio sobre el desgaste y composición de los sedimentos y su influencia en la erosión de las playas españolas” (GRE16-09)

Determination of a colour index for fruit of pomegranate varietal group “Mollar de Elche”

Pomegranate acceptability by consumers and processors depends basically on a combination of several quality attributes, among them rind colour, sugar content, acidity and flavour. The pomegranate varietal group “Mollar de Elche” is one of the most highly valued worldwide because of its outstanding flavour and high antioxidant content. The aim of this study was to determine how the external colour of the fruit evolves from the young state to harvesting, focusing on obtaining a maturity index to provide growers with a cheap, rapid and non-destructive way of assessing the optimal time for harvesting. The colorimetric maturity index (MIc) proposed, which integrates the three colorimetric coordinates, L*, a* and b*, shows very little interannual variability. It also shows a high degree of correlation with the number of days elapsing since the beginning of fruit development, with fruit growth and with the chemical maturity index, permitting the period of fruit growth and ripening to be divided into four phases running from the beginning of fruit development (MIc 25, mature reddish yellow or red fruit). The index proved to be robust, with little interannual variability and a high degree of correlation with the number of days since the beginning of fruit development, fruit growth and the evolution of the chemical maturity index, permitting growers to determine cheaply, non-destructively and objectively the optimal moment for harvesting the varietal group “Mollar de Elche”