Carlos F. Noronha | Universidade Federal do Espirito Santo (original) (raw)
Papers by Carlos F. Noronha
Eimeria species are frequently found in water buffalo (Bubalus bubalis) in Brazil. Here, we repor... more Eimeria species are frequently found in water buffalo (Bubalus bubalis) in Brazil. Here, we report those Eimeria spp. that infect buffalos during their first year of life. Fresh fecal samples were examined from 2 groups (1 group/yr for 2 yr, 2000-2002), each with 18 water buffalo calves (both sexes), from birth through 12 months of age, in Selvíria, MS, Brazil. Five oocyst morphotypes were observed, i.e., Eimeria ellipsoidalis and Eimeria zuernii, both previously described from water buffalo, and 3 other morphotypes consistent with descriptions of known Eimeria spp. from Artiodactyla hosts, but originally described from other genera than those in which we found them (referred to here as Eimeria species 1-3). Our results showed that buffalo calves started shedding oocysts in their feces between 6-29 days of age, with the highest concentration ranging from 188-292 oocysts/g of feces. The 3 unnamed oocyst morphotypes in the calf feces resembled E. auburnensis (Eimeria sp. 3), E. cylind...
Nature biotechnology, 2002
As an early event in the viral life cycle, the entry of enveloped viruses into target cells has r... more As an early event in the viral life cycle, the entry of enveloped viruses into target cells has received considerable attention. Viral fusion to cellular targets has been studied principally with fusion assays in which cells engineered to express the viral envelope are cultured with the target cells. These assays yield valuable information but do not fully recapitulate all of the variables governing the fusion of actual virions to their cellular targets. The virion membrane and the plasma membrane, for example, differ strikingly in their lipid and protein compositions. Two virion-based fusion assays have been described. One is based on the redistribution of a self-quenching fluorophore, whereas the second depends on photosensitized activation of a hydrophobic probe by a fluorescent lipid loaded into the target membrane. These assays are complex and have not been adapted to study fusion in complex cell populations. We have developed a simple, rapid assay allowing the detection of HIV...
Ciência & Saúde Coletiva, 2014
Este estudo objetivou estimar a prevalência e os fatores associados à violência sofrida nos 24 me... more Este estudo objetivou estimar a prevalência e os fatores associados à violência sofrida nos 24 meses anteriores ao encarceramento de mulheres por tráfico de drogas em Colônia Penal Feminina no Estado de Pernambuco. Realizou-se um estudo de corte transversal incluindo 290 mulheres com 18 ou mais anos de idade e com até doze meses de encarceramento no período da coleta de dados. Utilizou-se como instrumento um questionário pesquisando variáveis socioeconômicas e demográficas e características da violência e do tráfico de drogas. Todas as participantes assinaram o Termo de Consentimento Livre e Esclarecido. A associação e a intensidade entre as variáveis de exposição e resposta foram determinadas pelo teste qui-quadrado e valores (p < 0,05) considerados estatisticamente significantes. O estudo mostrou que 71,4% das mulheres eram jovens; 78,9% não brancas; 85,8% solteiras com filhos; 83,3% tinham baixa escolaridade e 72,6% recebiam renda inferior ao salário mínimo. Usaram drogas ilíc...
Veterinary Immunology and Immunopathology, 2009
Social Responsibility Journal, 2013
PurposeThe aim of this paper is to review the recent corporate social responsibility (CSR) litera... more PurposeThe aim of this paper is to review the recent corporate social responsibility (CSR) literature in China, which has the world's largest developing economy. Through discussions and critical review, the objective is to suggest future directions for CSR research in this country.Design/methodology/approachThe paper starts with a review of recent CSR literature in the mainland, followed by an in‐depth critique of two major Chinese CSR studies conducted by the Chinese Academy of Social Sciences.FindingsIn China, much of the CSR literature is conceptual, descriptive, or argumentative in nature. Proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. Besides, self‐developed indicator systems, rather than internationally adopted systems, are used as the mainstream measurement tools in research focusing on CSR performance evaluation. In general, CSR research in China has just got started and has a long way to go.Originality/...
Molecular Cell, 2003
These studies laid the groundwork for the seminal identification of this antiviral factor as APOB... more These studies laid the groundwork for the seminal identification of this antiviral factor as APOBEC3G (CEM15) (Sheehy et al., 2002). APOBEC3G is homologous to the APOBEC1 RNA editing enzyme (Sheehy et al., 2002), and both APOBEC3G and APOBEC1 are able to mutate
Managerial Auditing Journal, 1999
Most “quality management models” to date have been largely “experience‐based”. For example, Demin... more Most “quality management models” to date have been largely “experience‐based”. For example, Deming’s famous chain reaction model and Juran’s trilogy model are validated by the gurus’ own observations and experience in the industry. Such “experience‐based” models have laid the cornerstone for some more “theory‐driven” approaches to quality management, usually encompassing theories from other related disciplines such as motivational theories and group dynamics. Such approaches have, in turn, formed the basis for some widely accepted and implemented quality management models. The TQM model of the US Department of Defense is an excellent example of a blueprint of quality strategies adopted by outstanding companies worldwide. Very little literature to date has attempted to verify the veracity of such models using actual data collected from the industry. The present paper aims at presenting an interesting exercise in verifying and confirming one such model using structural equation modell...
Managerial Auditing Journal, 2003
Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing busi... more Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a close review as to its compatibility with such a modern way of doing business. Although the Inland Revenue Department of Hong Kong has issued its views on the taxation of electronic commerce profits as Departmental Interpretation and Practice Note 39, much of the treatment of such profits follow the conventional wisdom of taxing business profits as set in the source‐based rules. This paper reviews the present situation of taxing profits arising from electronic commerce transactions in Hong Kong and compares it with the cases of the UK and the USA. Problems in formulating water‐tight tax law, accounting standards for intangible assets, and coping with cross‐border fraud, indicate that progress may not be straightforward. Issues as to fairness, and the difficulty of taxing such receipts are raised, followed by re...
Managerial Auditing Journal, 2008
PurposeIn recent years, China has been making progress in internationalizing its financial report... more PurposeIn recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings management techniques in China and the underlying factors that motivate firms to engage in earnings management.Design/methodology/approachData were gained through a questionnaire sent to managers and accountants in mainland Chinese companies.FindingsThe results show that the size and form of ownership of companies materially influence earnings management incentives and techniques in China. Public ownership companies have stronger incentives to manage earnings for management compensation, while private ownership companies pay more attention to tax expense savings. Also, several popular techniques employed in China are revealed.Ori...
Journal of Parasitology, 2009
Corporate Social Responsibility and Environmental Management, 2012
We examine the sustainability reporting activities of companies in controversial industries, e.g.... more We examine the sustainability reporting activities of companies in controversial industries, e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans. For each industry we identify its controversial social problemthe "elephant in the room." We then examine whether the company issued a sustainability report in the last three years and, if so, how the report dealt with the firm's controversial social issue. Compared to two non-controverisal sectorsgrocery stores and department/discount storescompanies in controversial industries publish sustainability or CSR-type reports at a lower rate (28% versus 43%). We also find significant differences in how the two groups of companies allocate space in their CSR reports. We categorize pages in the reports as dedicated to social and community efforts or environmental issues. The non-controversial companies devote significantly more of their reports to environmental issues than do controversial companies. The controversial companies have a higher ratio of their reports dedicated to social and community activities relative to environmental activities. This result is consistent with firms in controversial industries using social and community actions to attain legitimacy by taking actions that offset the social ills inherent in their core business. It also suggests that these companies believe that doing good in one arena substitutes for harm done elsewhere, This notion of offsetting harm with good deeds elsewhere becomes problematic if the people harmed are from vulnerable
Advances in Accounting, 2011
All manuscripts should be formatted in Microsoft Word format in Times New Roman 12 point, single-... more All manuscripts should be formatted in Microsoft Word format in Times New Roman 12 point, single-spaced, justified alignment with a maximum length of 30 pages (including abstract, references, tables, figures and/or charts) on A4 size paper. Margins should be one inch (or 2.54 cm) from top, bottom, and sides. All pages, including tables, references and appendixes, should be serially numbered. Spell out numbers from one to ten, except when used in tables and lists and when used with mathematical, statistical, scientific, or technical units and quantities such as distances, weights and measures (e.g. three days, 3 kilometers, 30 years, etc.). All other numbers are expressed numerically.
![Research paper thumbnail of [Amniotic fluid volume associated with fetal anomalies diagnosed in a reference center in the Brazilian Northeast]](https://attachments.academia-assets.com/105865674/thumbnails/1.jpg)
](Revista Brasileira de Ginecologia e Obstetrícia, Apr 1, 2009
Artigo original Resumo OBJETIVO: determinar fatores associados ao volume de líquido amniótico e f... more Artigo original Resumo OBJETIVO: determinar fatores associados ao volume de líquido amniótico e frequências de anomalias fetais em um centro de referência. MÉTODOS: realizou-se um estudo de corte transversal, com gestantes de risco, avaliadas pela ultrassonografia morfológica, no período de março de 2002 a março de 2006, em uma instituição em Recife (PE) Brasil. O diagnóstico intraútero foi confirmado no pós-parto. As características sociodemográficas e obstétricas, o índice de líquido amniótico e a presença de anomalias fetais foram variáveis estudadas. Para verificar associação entre variáveis, foram utilizados testes χ 2 , exato de Fisher e t de Student, a um nível de significância de 5%. Foram calculados a razão de prevalência e o intervalo de confiança a 95%. Análise de regressão logística múltipla foi realizada, a um nível de significância de 5%. RESULTADOS: foram incluídas no estudo 257 (56,2%) gestantes com anomalias congênitas e 200 sem anomalias confirmadas no pós-natal. As médias das idades maternas e gestacionais do parto foram 24,8±6,5 anos e 35,9±3,7 semanas, respectivamente. As anomalias fetais foram mais encontradas no sistema nervoso central (50,6%) e trato geniturinário (23,0%). A presença de anomalias congênitas esteve associada significativamente ao líquido diminuído/oligohidrâmnio (p=0,0002) e líquido aumentado/polihidrâmnio (p<0,0001). A mortalidade intraútero foi mais frequente no grupo com anomalias, quando comparada aos fetos saudáveis (10,5 versus 2,5%; p<0,01). CONCLUSÕES: a frequência de anomalias congênitas em um grupo de gestações de alto risco foi de 56,2%. As malformações do sistema nervoso central foram mais frequentemente diagnosticadas intraútero. Os fatores que permaneceram fortemente associados às anomalias congênitas foram as alterações do volume do líquido amniótico.
SSRN Electronic Journal, 2007
The ethics of tax evasion has been discussed sporadically in the theological and philosophical li... more The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of a survey of students in Guangzhou, a city in Southern China, and Macau. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Male scores and female scores were not significantly different. However, Guangzhou and Macau scores were significantly different in five of 15 cases.
SSRN Electronic Journal, 2006
... WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION Robert W. McGee Barry Univer... more ... WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION Robert W. McGee Barry University Carlos Noronha University of Macau Michael Tyler Barry University ... 4.04 5 Tax evasion is ethical even if most of the money collected is spent wisely. (S5) 5.76 ...
Managing Service Quality: An International Journal, 2002
In view of the scarcity of studies on the relationship between national culture and total quality... more In view of the scarcity of studies on the relationship between national culture and total quality management (TQM), this paper examines the impact of Chinese cultural values on the total quality climate. Using a sample of 189 ISO 9000 certified companies in Taiwan, results from structural equation modeling indicate that Chinese cultural values do have a positive and statistically significant influence on these organizations’ quality climate. Given the results from a quantitative viewpoint, some congruencies among Chinese values and quality climate elements are suggested. Although using the case of Chinese culture, the theoretical proposition raised should gain generalizability in other national cultures towards a culturalist approach to the theorization of TQM.
Eimeria species are frequently found in water buffalo (Bubalus bubalis) in Brazil. Here, we repor... more Eimeria species are frequently found in water buffalo (Bubalus bubalis) in Brazil. Here, we report those Eimeria spp. that infect buffalos during their first year of life. Fresh fecal samples were examined from 2 groups (1 group/yr for 2 yr, 2000-2002), each with 18 water buffalo calves (both sexes), from birth through 12 months of age, in Selvíria, MS, Brazil. Five oocyst morphotypes were observed, i.e., Eimeria ellipsoidalis and Eimeria zuernii, both previously described from water buffalo, and 3 other morphotypes consistent with descriptions of known Eimeria spp. from Artiodactyla hosts, but originally described from other genera than those in which we found them (referred to here as Eimeria species 1-3). Our results showed that buffalo calves started shedding oocysts in their feces between 6-29 days of age, with the highest concentration ranging from 188-292 oocysts/g of feces. The 3 unnamed oocyst morphotypes in the calf feces resembled E. auburnensis (Eimeria sp. 3), E. cylind...
Nature biotechnology, 2002
As an early event in the viral life cycle, the entry of enveloped viruses into target cells has r... more As an early event in the viral life cycle, the entry of enveloped viruses into target cells has received considerable attention. Viral fusion to cellular targets has been studied principally with fusion assays in which cells engineered to express the viral envelope are cultured with the target cells. These assays yield valuable information but do not fully recapitulate all of the variables governing the fusion of actual virions to their cellular targets. The virion membrane and the plasma membrane, for example, differ strikingly in their lipid and protein compositions. Two virion-based fusion assays have been described. One is based on the redistribution of a self-quenching fluorophore, whereas the second depends on photosensitized activation of a hydrophobic probe by a fluorescent lipid loaded into the target membrane. These assays are complex and have not been adapted to study fusion in complex cell populations. We have developed a simple, rapid assay allowing the detection of HIV...
Ciência & Saúde Coletiva, 2014
Este estudo objetivou estimar a prevalência e os fatores associados à violência sofrida nos 24 me... more Este estudo objetivou estimar a prevalência e os fatores associados à violência sofrida nos 24 meses anteriores ao encarceramento de mulheres por tráfico de drogas em Colônia Penal Feminina no Estado de Pernambuco. Realizou-se um estudo de corte transversal incluindo 290 mulheres com 18 ou mais anos de idade e com até doze meses de encarceramento no período da coleta de dados. Utilizou-se como instrumento um questionário pesquisando variáveis socioeconômicas e demográficas e características da violência e do tráfico de drogas. Todas as participantes assinaram o Termo de Consentimento Livre e Esclarecido. A associação e a intensidade entre as variáveis de exposição e resposta foram determinadas pelo teste qui-quadrado e valores (p < 0,05) considerados estatisticamente significantes. O estudo mostrou que 71,4% das mulheres eram jovens; 78,9% não brancas; 85,8% solteiras com filhos; 83,3% tinham baixa escolaridade e 72,6% recebiam renda inferior ao salário mínimo. Usaram drogas ilíc...
Veterinary Immunology and Immunopathology, 2009
Social Responsibility Journal, 2013
PurposeThe aim of this paper is to review the recent corporate social responsibility (CSR) litera... more PurposeThe aim of this paper is to review the recent corporate social responsibility (CSR) literature in China, which has the world's largest developing economy. Through discussions and critical review, the objective is to suggest future directions for CSR research in this country.Design/methodology/approachThe paper starts with a review of recent CSR literature in the mainland, followed by an in‐depth critique of two major Chinese CSR studies conducted by the Chinese Academy of Social Sciences.FindingsIn China, much of the CSR literature is conceptual, descriptive, or argumentative in nature. Proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. Besides, self‐developed indicator systems, rather than internationally adopted systems, are used as the mainstream measurement tools in research focusing on CSR performance evaluation. In general, CSR research in China has just got started and has a long way to go.Originality/...
Molecular Cell, 2003
These studies laid the groundwork for the seminal identification of this antiviral factor as APOB... more These studies laid the groundwork for the seminal identification of this antiviral factor as APOBEC3G (CEM15) (Sheehy et al., 2002). APOBEC3G is homologous to the APOBEC1 RNA editing enzyme (Sheehy et al., 2002), and both APOBEC3G and APOBEC1 are able to mutate
Managerial Auditing Journal, 1999
Most “quality management models” to date have been largely “experience‐based”. For example, Demin... more Most “quality management models” to date have been largely “experience‐based”. For example, Deming’s famous chain reaction model and Juran’s trilogy model are validated by the gurus’ own observations and experience in the industry. Such “experience‐based” models have laid the cornerstone for some more “theory‐driven” approaches to quality management, usually encompassing theories from other related disciplines such as motivational theories and group dynamics. Such approaches have, in turn, formed the basis for some widely accepted and implemented quality management models. The TQM model of the US Department of Defense is an excellent example of a blueprint of quality strategies adopted by outstanding companies worldwide. Very little literature to date has attempted to verify the veracity of such models using actual data collected from the industry. The present paper aims at presenting an interesting exercise in verifying and confirming one such model using structural equation modell...
Managerial Auditing Journal, 2003
Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing busi... more Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a close review as to its compatibility with such a modern way of doing business. Although the Inland Revenue Department of Hong Kong has issued its views on the taxation of electronic commerce profits as Departmental Interpretation and Practice Note 39, much of the treatment of such profits follow the conventional wisdom of taxing business profits as set in the source‐based rules. This paper reviews the present situation of taxing profits arising from electronic commerce transactions in Hong Kong and compares it with the cases of the UK and the USA. Problems in formulating water‐tight tax law, accounting standards for intangible assets, and coping with cross‐border fraud, indicate that progress may not be straightforward. Issues as to fairness, and the difficulty of taxing such receipts are raised, followed by re...
Managerial Auditing Journal, 2008
PurposeIn recent years, China has been making progress in internationalizing its financial report... more PurposeIn recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings management techniques in China and the underlying factors that motivate firms to engage in earnings management.Design/methodology/approachData were gained through a questionnaire sent to managers and accountants in mainland Chinese companies.FindingsThe results show that the size and form of ownership of companies materially influence earnings management incentives and techniques in China. Public ownership companies have stronger incentives to manage earnings for management compensation, while private ownership companies pay more attention to tax expense savings. Also, several popular techniques employed in China are revealed.Ori...
Journal of Parasitology, 2009
Corporate Social Responsibility and Environmental Management, 2012
We examine the sustainability reporting activities of companies in controversial industries, e.g.... more We examine the sustainability reporting activities of companies in controversial industries, e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans. For each industry we identify its controversial social problemthe "elephant in the room." We then examine whether the company issued a sustainability report in the last three years and, if so, how the report dealt with the firm's controversial social issue. Compared to two non-controverisal sectorsgrocery stores and department/discount storescompanies in controversial industries publish sustainability or CSR-type reports at a lower rate (28% versus 43%). We also find significant differences in how the two groups of companies allocate space in their CSR reports. We categorize pages in the reports as dedicated to social and community efforts or environmental issues. The non-controversial companies devote significantly more of their reports to environmental issues than do controversial companies. The controversial companies have a higher ratio of their reports dedicated to social and community activities relative to environmental activities. This result is consistent with firms in controversial industries using social and community actions to attain legitimacy by taking actions that offset the social ills inherent in their core business. It also suggests that these companies believe that doing good in one arena substitutes for harm done elsewhere, This notion of offsetting harm with good deeds elsewhere becomes problematic if the people harmed are from vulnerable
Advances in Accounting, 2011
All manuscripts should be formatted in Microsoft Word format in Times New Roman 12 point, single-... more All manuscripts should be formatted in Microsoft Word format in Times New Roman 12 point, single-spaced, justified alignment with a maximum length of 30 pages (including abstract, references, tables, figures and/or charts) on A4 size paper. Margins should be one inch (or 2.54 cm) from top, bottom, and sides. All pages, including tables, references and appendixes, should be serially numbered. Spell out numbers from one to ten, except when used in tables and lists and when used with mathematical, statistical, scientific, or technical units and quantities such as distances, weights and measures (e.g. three days, 3 kilometers, 30 years, etc.). All other numbers are expressed numerically.
Revista Brasileira de Ginecologia e Obstetrícia, Apr 1, 2009
Artigo original Resumo OBJETIVO: determinar fatores associados ao volume de líquido amniótico e f... more Artigo original Resumo OBJETIVO: determinar fatores associados ao volume de líquido amniótico e frequências de anomalias fetais em um centro de referência. MÉTODOS: realizou-se um estudo de corte transversal, com gestantes de risco, avaliadas pela ultrassonografia morfológica, no período de março de 2002 a março de 2006, em uma instituição em Recife (PE) Brasil. O diagnóstico intraútero foi confirmado no pós-parto. As características sociodemográficas e obstétricas, o índice de líquido amniótico e a presença de anomalias fetais foram variáveis estudadas. Para verificar associação entre variáveis, foram utilizados testes χ 2 , exato de Fisher e t de Student, a um nível de significância de 5%. Foram calculados a razão de prevalência e o intervalo de confiança a 95%. Análise de regressão logística múltipla foi realizada, a um nível de significância de 5%. RESULTADOS: foram incluídas no estudo 257 (56,2%) gestantes com anomalias congênitas e 200 sem anomalias confirmadas no pós-natal. As médias das idades maternas e gestacionais do parto foram 24,8±6,5 anos e 35,9±3,7 semanas, respectivamente. As anomalias fetais foram mais encontradas no sistema nervoso central (50,6%) e trato geniturinário (23,0%). A presença de anomalias congênitas esteve associada significativamente ao líquido diminuído/oligohidrâmnio (p=0,0002) e líquido aumentado/polihidrâmnio (p<0,0001). A mortalidade intraútero foi mais frequente no grupo com anomalias, quando comparada aos fetos saudáveis (10,5 versus 2,5%; p<0,01). CONCLUSÕES: a frequência de anomalias congênitas em um grupo de gestações de alto risco foi de 56,2%. As malformações do sistema nervoso central foram mais frequentemente diagnosticadas intraútero. Os fatores que permaneceram fortemente associados às anomalias congênitas foram as alterações do volume do líquido amniótico.
SSRN Electronic Journal, 2007
The ethics of tax evasion has been discussed sporadically in the theological and philosophical li... more The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of a survey of students in Guangzhou, a city in Southern China, and Macau. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Male scores and female scores were not significantly different. However, Guangzhou and Macau scores were significantly different in five of 15 cases.
SSRN Electronic Journal, 2006
... WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION Robert W. McGee Barry Univer... more ... WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION Robert W. McGee Barry University Carlos Noronha University of Macau Michael Tyler Barry University ... 4.04 5 Tax evasion is ethical even if most of the money collected is spent wisely. (S5) 5.76 ...
Managing Service Quality: An International Journal, 2002
In view of the scarcity of studies on the relationship between national culture and total quality... more In view of the scarcity of studies on the relationship between national culture and total quality management (TQM), this paper examines the impact of Chinese cultural values on the total quality climate. Using a sample of 189 ISO 9000 certified companies in Taiwan, results from structural equation modeling indicate that Chinese cultural values do have a positive and statistically significant influence on these organizations’ quality climate. Given the results from a quantitative viewpoint, some congruencies among Chinese values and quality climate elements are suggested. Although using the case of Chinese culture, the theoretical proposition raised should gain generalizability in other national cultures towards a culturalist approach to the theorization of TQM.