... Education7. Parasuraman, A. , Berry, L.L. & Zeithaml, V .A. (1991). Refinement and reassessment of the SERVQUAL scale. Journal of Retailing.8. Parasuraman, A. , Zeithaml, V. A. , & Berry, ... this variable are tangibility, assurance, responsiveness, reliability, and empathy.•Tangibles: physical facilities, equipment and appearance of personnel•Reliability: ability to perform the ... reliability, responsiveness, and empathy:•Tangibles refer to the appearance of physical factors such as equipment, facilities used by a service based company as well as to the appearance...