“…The second part contains 19 items on the subject"s cognition of the implementation of TQM by the non-life insurance company. This study is based on the characteristics of the non-life insurance companies and through a comprehensive review of the TQM literature, with four constructs of TQM practices, named customer focus (Oakland, 2005;Fotopoulos & Psomas, 2010;Phan et al, 2011), continuous improvement (Tsang & Anltony, 2001;Wang et al, 2012 ), process management (Brah et al, 2000;Sila & Ebrahimpour, 2005;Samat et al, 2006) and service culture (Sureshchander et al, 2001;Selvaraj, 2009) to represent the core of TQM practices which are found to be useful and relevant to the service industries (Brah et al, 2000;Tsang & Antony, 2001). The third part contains 10 items on the impact of the implementation of organizational learning and TQM on the firm"s business performance, which according to Hao et al (2012) divide into two constructs including financial performance (e.g., Premium revenues, profit after tax, cost improvement) and non-financial performance (e.g., market share, customer satisfaction, employee productivity).…”