In materiality judgments, one must pay attention to the nature of items and
qualitative factors.
The situation becomes more pronounced if processes or
qualitative factors differ across discrete projects.
Examples of these
qualitative factors include the following:
Taking as a basis Jones' (1991) ethical judgment model, we might suggest to study the influence of the
qualitative factors on the ethical judgments of materiality.
Qualitative factors may render a small item as material.
The quantitative and
qualitative factors included in the model for the creditworthiness evaluation are introduced.
Is it reasonable to pay a $50 million premium for an insurance policy with a $50 million payoff, while at the same increasing program execution risk (high) because of the
qualitative factors of parts obsolescence and skilled worker retention?
Most of these
qualitative factors are benefits of insurance, but they accrue to the firm as a whole, and not to the person or department making the decision on whether insurance is desirable, so their impact on the decision is consequently diminished.
One of the most commonly heard complaints from physician employees today is that productivity demands placed upon them are excessive, and that productivity-based reward systems fail to consider important
qualitative factors in their calculations.
When these
qualitative factors are included in measures of GDP or inflation, then the picture changes radically According to Block's revised calculations, real wages have increased rather than declined for most workers.
The throttle has a very direct effect, also on
qualitative factors of mixing, and is a very quick acting parameter for electronic process control.
Contract award criteria: Quality criterion (if best price / quality ratio is used): Evaluation of the
qualitative factors of the offer (fuel consumption) 10
