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.
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