Body Fat and Eating Disorders Paper

The definition Of body composition is the body qualified amount Of fat to fat-free mass. Body composition is made up of two parts of mass. These parts are fat free mass and fat, fat free mass is made up of bones, muscle, water and tissue. Body fat is located inside the human body and protects the internal organs, provides sufficient energy, manages hormones which perform various functions in the body. When the person is considered obese or overweight the fat that they carry can cause a potential health risk.People who have standard body composition are usually healthier, move easier, function better and more efficient. Also humans who have ideal body composition have higher confidence than someone who has unsatisfactory body composition. A person who has more body fat than was standard IBM can be at risk for health issues. The health issues that can be related to obesity are cancer, diabetes, heart disease and etc. The obesity epidemic basically comes down to humans eating too much f ood and not doing enough exercise to burn calories, strengthens muscles and bones.The biggest factor is that humans are persuaded by fast food companies such as McDonald's, Burger King, Pizza Hut and other type of chains and restaurants. These companies invest billions of dollars in advertising to win consumers over and to spend money on their product. While the companies are making money, human beings are also gaining weight. Fast food companies are also increasing portions such as a large, medium or extra-large fries. These fries are packed with salt and sodium. Another factor that does not help the obesity epidemic is how a person lives and manages their daily schedules.If a person works a desk job at different hours it can be hard to find time to exercise on a daily basis. Some health problems that are associated with anorexia nervous are loss of bone strength, tooth decay, thyroid gland issues, and dehydration, sensitive to cold, depression, and poor memory. Bulimia nervous can lead to dehydration, kidney failure, irregular heartbeat, and drug and alcohol abuse. Binge eating health problems are more in depth than anorexia nervous and bulimia. Binge eating can lead to diabetes, high blood pressure, high cholesterol, gall bladder disease, trouble breathing, cancer, and sleep robbers.The cause of eating disorders is still founded to be unknown. But through research scientist and doctors have looked at the patterns of the person who is having an eating disorder. Most eating disorders are due to confidence and personal image issues that the person is having. From a physiological standpoint, an eating disorder can lead to health problems such as an ulcer. From throwing up to much the person can tear the lining in the stomach which can lead to further digestion issues. Dehydration and vomiting can lead to electrolyte abnormalities, which includes low potassium and calcium.Going further these issues can lead to dysfunction in the cardiac muscle. Malnutrition can lead to the body creating less estrogen and growth hormone which can lead to Infertility. By having low levels of estrogen, low calcium, peak levels of stress, can result in bone loss.

A Note on the Growth of Research in Service Operations Management

PRODUCTION AND OPERATIONS MANAGEMENT Vol. 16, No. 6, November-December 2007, pp. 780 –790 issn 1059-1478 07 1606 780$1. 25 POMS doi 10. 3401/poms.  © 2007 Production and Operations Management Society A Note on the Growth of Research in Service Operations Management Jeffery S. Smith †¢ Kirk R. Karwan †¢ Robert E. MarklandDepartment of Marketing, Florida State University, Rovetta Business Building, Tallahassee, Florida 32306, USA Department of Business and Accounting, Furman University, 3300 Poinsett Highway, Greenville, South Carolina 29613, USA Management Science Department, Moore School of Business, University of South Carolina, 1705 College Street, Columbia, South Carolina 29208, USA [email  protected] fsu. edu †¢kirk. [email  protected] edu †¢[email  protected] sc. edu e present an empirical assessment of the productivity of individuals and institutions in terms of service operations management (SOM) research.We reviewed ? ve mainstream operation s management journals over a 17-year time period to generate a sample of 463 articles related to service operations. The results indicate that SOM research has been growing and key contributions are being made by an array of researchers and institutions. Key words: research productivity; research review; service operations Submissions and Acceptance: Original submission: Received November 2005; revisions received July 2006 and October 2007; accepted October 2007 by Aleda Roth. W 1. IntroductionThe transformation of industrialized economies from a manufacturing base to a service orientation is a continuing phenomenon. The trend is readily apparent in the United States where, by virtually all accounts, over 80% of private sector employment is engaged in some sort of service work (Karmarkar, 2004). Despite this, observers of research in operations management (OM) have long been critical of the ? eld for not transitioning in a similar manner. One study by Pannirselvam et al. (1999) revi ewed 1,754 articles between 1992 and 1997 in seven key OM journals and reported only 53 (2. 7%) addressed service-related problems.Roth and Menor (2003) also voiced concern about a paucity of research in presenting a Service Operations Management (SOM) research agenda for the future. Regardless of the exact ? gures, there is clearly enormous potential and need for research in the service operations arena. Recent developments within the discipline are encouraging. For example, Production and Operations Management (POM) and the Production and Operations Management Society (POMS) have taken several steps to facilitate research in service operations. First, the journal recently published three focused issues on 780 service operations.Second, POMS created a society subdivision, the College of Service Operations, that has hosted several national and international meetings. Finally, the journal now has an autonomous editorial department dedicated to service operations. Other initiatives to promote the service operations management ? eld include the establishment of IBM’s Service Science, Management, and Engineering initiative (Spohrer et al. , 2007) and the Institute for Operations Research and Management Science Section on Service Science. To a large extent, the service operations ? eld has long been considered to occupy a niche within operations management.If service operations management researchers are to establish themselves ? rmly within the OM community, it is our contention that their theoretical contributions to leading academic journals must be more widely recognized and their relevance to practice acknowledged. As a part of the effort to encourage this progress, the purpose of this note is twofold: (1) to demonstrate that published work in the key operations journals is indeed showing an upward trend and (2) to facilitate research of individual scholars by identifying the individuals and institutions that have contributed most to the ? ld of service operations. Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Operations Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society 781 2. Methodology and Results Although much more complex mechanisms exist to measure â€Å"contribution,† we relied on a straightforward approach to assess contributions by individuals and institutions. We considered four issues: (1) the time frame for the review, (2) the journals to be included, (3) the metric for productivity, and (4) the means to identify the articles to be included.First, we selected a 17-year time frame beginning with 1990 and running through 2006 because we believed that this interval would provide a comprehensive picture of the service operations ? eld as it has developed, as well as an opportunity to detect any overall trends. Next, we limited our assessment to the outlets identi? ed by the University of Texas at Dallas as the premier journ als in operations management (see http://citm. utdallas. edu/ utdrankings/).These include 3 journals dedicated to OM, the Journal of Operations Management (JOM), Manufacturing and Service Operations Management (MSOM), and POM, and two multidisciplinary journals, Management Science (MS) and Operations Research (OR). Third, we assessed scholarly productivity by counting the number of research articles attributable to both individuals and their academic institutions, assigning a weight of 1/n to an author and his or her institution if an article had multiple (â€Å"n†) authors. The ? al issue to determine was what constituted a SOM article. We ? rst eliminated any article or research note that centered on agriculture, mining, or manufacturing. Then, two authors served as independent judges to determine whether an article employed an operations focus while addressing a service-speci? c problem or situation. In cases where there was disTable 1 Year 1990 1991 1992 1993 1994 1995 19 96 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Totals Service % agreement between the two raters, the third author made the ? al decision. Consequently, an article was excluded if it developed a generic operations model or involved an operations topic that was discussed in a general way and was applicable in either a manufacturing or a service environment. When an article made speci? c reference to service contexts and elaborated on them, it was included. To clarify this point, consider the case of an article investigating an inventory-positioning policy between a manufacturer and a series of retailers.The article would be included as pertaining to service operations if it took the perspective of the retail operation but would be excluded if it took the manufacturing viewpoint. Using this methodology, we identi? ed 463 distinct service operations articles (see the Appendix for a complete list) and recorded information on the author(s) and author af? liation(s) at the time of p ublication. The numerical summary of articles is shown in Table 1, with each journal’s share of service operations articles.Over the 17-year period JOM, MSOM, and POM all exceeded 15% of service articles with respect to the total number of articles published, with OR and MS publishing somewhat smaller percentages. Additionally, there is an upward trend in the total number of service articles appearing in all ? ve journals, with a marked increase in the past 3 years (see Figure 1). With regard to JOM and POM, part of this move is attributable to the publication of special issues, which is a positive development because it demonstrates a heightened emphasis originating at the editorial level.The total number of individuals appearing in the sample pool was 799. In Table 2, we list 27 individuals Distribution of Service Operations Publications by Selected Journal and Year JOM 4 1 n/a 2 1 4 3 1 3 3 6 5 8 3 7 11 13 75 15. 4 MS 3 9 5 4 5 12 4 8 11 15 5 7 3 4 11 16 13 135 6. 5 MSOM n /a n/a n/a n/a n/a n/a n/a n/a n/a 0 3 5 3 1 5 5 6 28 16. 8 OR 10 5 10 12 6 8 6 7 10 5 9 5 8 6 11 16 16 150 10. 1 POM n/a n/a 3 1 2 3 3 2 3 11 2 4 4 14 11 3 9 75 17. 9 Total 17 15 18 19 14 27 16 18 27 34 25 26 26 28 45 51 57 463 Service % 7. 0 6. 7 6. 6 7. 8 5. 9 8. 9 6. 3 7. 0 9. 2 12. 5 9. 0 9. 2 8. 8 10. 7 15. 17. 2 17. 2 10. 0 Note. n/a (not applicable) indicates that no issue was published in the speci? c journal in the target year; totals indicate the sum of all service operations articles in the noted year/journal; service % indicates the representation of service articles in comparison to the total number of articles published. 782 Figure 1 Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Operations Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society Distribution of Service Articles over the Investigation Period 70Number of Service Articles 60 50 40 30 20 10 2001 2004 1990 1993 1995 1998 2000 2002 2003 1994 1999 1991 1992 1996 1997 Year who contributed the most articles on SOM in the ? ve journals. We conducted the same analysis by institution, and it resulted in 343 organizations appearing in the sample. Columbia University contributed the most articles, with a score of 16. 17. Massachusetts Institute of Technology, the University of Minnesota, and the University of Pennsylvania followed with productivity scores greater than 12. Table 3 lists the remainder of the 26 most productive institutions.Although clearly dependent upon the journals within the sample, an important conclusion that might Table 2 Name Ward Whitt Gary Thompson Stefanos Zenios Scott Sampson Richard Chase Arnold Barnett Kenneth Boyer Arthur Hill Aleda Roth Robert Shumsky Dimitris Bertsimas Susan Meyer Goldstein Julie Hays Ananth Iyer Andreas Soteriou Cynthia Barnhart Vishal Gaur Deborah Kellogg Larry Jacobs Marshall Fisher Francois Soumis William L Cooper Jean Harvey Serguei Netessine Gerard Cacho n Kingshuk Sinha Avishai Mandelbaum Individual Author Contributions Productivity score 8. 0 5. 50 3. 33 3. 33 3. 17 2. 90 2. 67 2. 67 2. 67 2. 53 2. 50 2. 50 2. 50 2. 50 2. 50 2. 42 2. 33 2. 25 2. 20 2. 17 2. 03 2. 00 2. 00 2. 00 1. 83 1. 83 1. 83 be drawn from Tables 2 and 3 is that the key contributions in SOM research are diverse and originate from a broad array of authors and institutions. Many of these authors and institutions are known to approach the ? eld from normative or prescriptive perspectives and others from more empirical or descriptive perspectives.In fact, Gupta, Verma, and Victorino (2006) recently noted that much of the growth in service research has come from studies that completely or partially employed empirical research methodologies. This increased emphasis on empirical studies bodes well for the â€Å"new† and growing ? eld. Table 3 Institution Institutional Contributions Productivity score 16. 17 16. 05 13. 41 12. 17 8. 75 8. 15 6. 75 6. 67 6. 67 6. 17 5. 77 5. 67 5. 67 5. 58 5. 50 5. 42 4. 95 4. 87 4. 75 4. 70 4. 50 4. 50 4. 42 4. 33 4. 33 4. 08Columbia University Massachusetts Institute of Technology University of Minnesota University of Pennsylvania University of Southern California Michigan State University University of Texas at Austin Stanford University Purdue University Cornell University Carnegie Mellon University University of North Carolina at Chapel Hill Georgia Institute of Technology University of Utah New York University Harvard University Northern Illinois University University of Rochester Southern Methodist University Naval Postgraduate School AT&T University of Cyprus University of California at Los Angeles University of Maryland Vanderbilt University University of Michigan 2006 2005Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Operations Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society 783 3. Concluding Comments â € ¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ A variety of forces appear to be stimulating a longexpected increase in research emphasis on service operations management. Because service organizations and issues increasingly dominate the global economy, a greater emphasis on SOM research seems important and inevitable. With operations management journals and related professional societies simultaneously providing visibility for researchers and their efforts, it is likely that we will move forward toward a clearer and more robust SOM research paradigm.Acknowledgments We thank the anonymous reviewers and the editorial team for their insightful comments on earlier drafts of this paper. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Appendix Journal of Operations Management †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Davis, 1990, An analysis of customer satisfaction with waiting times in a two-stage service process. 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Altinkemer, 1991, Parallel savings based heuristics for the delivery problem.Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Opera tions Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 787 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Hof, 1991, A multilevel analysis of production capabilities of the national forest system. Kent, 1991, Natural resource land management planning using large-scale linear programs. Kraay, 1991, Optimal pacing of trains in freight railroads. Kwun, 1991, Joint optimal planning of industrial congeneration and conventional electricity systems. Agnihothri, 1992, Performance evaluation of service territories.Avery, 1992, Optimization of purchase, storage, and transmission contracts for natural gas utilities. Hartley, 1992, Military operations research. Jack, 1992, Design and implementation of an interactive optimization system f or telephone network planning. Klimberg, 1992, Improving the effectiveness of FDA drug inspection. Ng, 1992, A multicriteria optimization approach to aircraft loading. Oren, 1992, Design and management of curtailable electricity service to reduce annual peaks. Stroup, 1992, A fuel management model for the airline industry. Weatherford, 1992, A taxonomy and research overview of perishable-asset revenue management. Wollmer, 1992, An airline seat anagement model for a single leg routine when lower fare classes book ? rst. Ball, 1993, A reliability model applied to emergency service vehicle location. Berge, 1993, Demand driven dispatch. Bradley, 1993, Measuring performance in a multiproduct ? rm. Brumelle, 1993, Airline seat allocation with multiple nested fare classes. Caulkins, 1993, Local drug markets’ response to focused police enforcement. Caulkins, 1993, The on-time machines. Fleurent, 1993, Allocating games for the NHL using integer programming. Franz, 1993, Scheduling med ical residents to rotations. Martin, 1993, Design and implementation of an expert system for controlling health care costs.Rautman, 1993, Scheduling the disposal of nuclear waster material in a geologic repository using the transportation model. Soumis, 1993, A stochastic, multiclass airline network equilibrium model. Terrab, 1993, Strategic ? ow management for air traf? c control. Blanco, 1994, A sea story. Reisman, 1994, Operations research in libraries. Ringel, 1994, A stochastic analysis of state transitions in an air-space management system. Russell, 1994, Devising a cost effective schedule for a baseball league. Vranas, 1994, The multi-airport ground-holding problem in air traf? c control. Weintraub, 1994, A heuristic system to solve mixed integer forest planning models.Barnhart, 1995, Deadhead selection for the long-haul crew pairing problem. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Bitran, 1995, An application of yield management to the hotel industry considering multiple day stays. Brusco, 1995, Improving personnel scheduling at airline stations. Kaplan, 1995, Probability models of needle exchange. Keeney, 1995, Evaluating improvements in electric utility reliability at British Columbia hydro. Peterson, 1995, Decomposition algorithms for analyzing transient phenomena in multiclass queuing networks in air transportation. Richetta, 1995, Optimal algorithms and a remarkably ef? cient heuristic for the ground-holding problem in air traf? c control.Robinson, 1995, Optimal and approximate control policies for airline booking with sequential nonmonotonic fare classes. Barnhart, 1996, Air network design for express shipment service. Bitran, 1996, Managing hotel reservations with uncertain arrivals. Eisenstein, 1996, Separating logistics ? ows in th e Chicago public school system. Maclellan, 1996, Basing airtankers for forest ? re control in Ontario. Rosenthal, 1996, Optimizing ? ight operations for an aircraft carrier in transit. Thompson, 1996, DEA/assurance region SBDC ef? ciency and unique projections. Ahmadi, 1997, Managing capacity and ? ow at theme parks. Bevers, 1997, Spatial optimization of prairie dog colonies for black-footed ferret recovery.Bukiet, 1997, A Markov chain approach to baseball. Day, 1997, Flight attendant rostering for short-haul airline operations. Eppen, 1997, Improved fashion buying with Bayesian updates. Griggs, 1997, An air mission planning algorithm using decision analysis and mixed integer programming. Vance, 1997, Airline crew scheduling. Andreatta, 1998, Multiairport ground holding problem. Bertsimas, 1998, The air traf? c ? ow management problem with enroute capacities. Bixby, 1998, Solving a truck dispatching scheduling problem using branch-and-cut. Caprara, 1998, Modeling and solving the cre w rostering problem. Chatwin, 1998, Multiperiod airline overbooking with a single fare class.Gopalan, 1998, The aircraft maintenance routing problem. Lederer, 1998, Airline network design. Mason, 1998, Integrated simulation, heuristic and optimisation approaches to staff scheduling. Nemhauser, 1998, Scheduling a major college basketball conference. Savelsbergh, 1998, Drive: Dynamic routing of independent vehicles. Gamachea, 1999, A column generation approach for largescale aircrew rostering problems. Hobbs, 1999, Stochastic programming-based bounding of 788 Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Operations Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ expected production costs for multiarea electric power systems. Keeney, 1999, Identifying and structuring values to guide integrated resource planning at BC Gas. Mingozzi, 1999, A set partitioning approach to the crew scheduling problem. Murty, 1999, The U. S. Army National Guard’s mobile training simulators location and routing problem. Barnett, 2000, Free-? ight and en route air safety. Barnhart, 2000, Railroad blocking. Bashyam, 2000, Service design and price competition in business information services. Feng, 2000, Optimal policies of yield management with multiple predetermined prices.Haight, 2000, An integer optimization approach to a probabilistic reserve site selection problem. Hoffman, 2000, A comparison of formulations for the single-airport ground-holding problem with banking constraints. Smith, 2000, Management of multi-item retail inventory systems with demand substitu tion. Van Slyke, 2000, Finite horizon stochastic knapsacks with applications to yield management. Zenios, 2000, Dynamic allocation of kidneys to candidates on the transplant waiting list. Barnett, 2001, Safe at home? Cai, 2001, Solving large nonconvex water resources management models using generalized benders decomposition. Cordeau, 2001, Simultaneous assignment of locomotives and cars to passenger trains.Feng, 2001, A dynamic airline seat inventory control model and its optimal policy. Henz, 2001, Scheduling a major college basketball conference—Revisited. Baker, 2002, Optimizing military aircraft. Camm, 2002, Nature reserve site selection to maximize expected species covered. Caprara, 2002, Modeling and solving the train timetabling problem. Cooper, 2002, Asymptotic behavior of an allocation policy for revenue management. Cooper, 2002, An illustrative application of IDEA (imprecise data envelopment analysis) to a Korean telecommunication company. Gans, 2002, Managing learn ing and turnover in employee staf? ng. Netessine, 2002, Flexible service capacity. Powell, 2002, Implementing real-time optimization models.Bertsimas, 2003, Restaurant revenue management. Brumelle, 2003, Dynamic airline revenue management with multiple semi-Markov demand. Cohn, 2003, Improving crew scheduling by incorporating key maintenance routing decisions. Deshpande, 2003, An empirical study of service differentiation from weapon system service parts. Erhun, 2003, Enterprise-wide optimization of total landed cost at a grocery retailer. Rajaram, 2003, Flow management to optimize retail pro? ts at theme parks. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Armony, 2004, Contact centers with a call-back option and real-time delay information. Armony, 2004, On customer contact centers with a callback option.Bollapragada, 2004, Scheduling commercials on broadcast t elevision. Bollapragada, 2004, Scheduling commercial videotapes in broadcast television. Borst, 2004, Dimensioning large call centers. Cappanera, 2004, A multicommodity ? ow approach to the crew rostering problem. Gaur, 2004, A periodic inventory routing problem at a supermarket chain. Hamacher, 2004, Design of zone tariff systems in public transportation. Karaesmen, 2004, Overbooking with substitutable inventory classes. Qi, 2004, Class scheduling for pilot training. Zhu, 2004, Imprecise DEA via standard linear DEA models with a revisit to Korean mobile telecommunication company. Armstrong, 2005, A stochastic salvo model for naval surface combat.Ata, 2005, Dynamic power control in a wireless static channel subject to a quality-of-service constraint. Bertsimas, 2005, Simulation based booking limits for airline revenue management. Brown, 2005, A two-sided optimization for theater ballistic missile defense. Chardaire, 2005, Solving a time-space network formulation for the convoy movem ent problem. Dasci, 2005, A continuous model for multistore competitive location. De Vericourt, 2005, Managing response time in a callrouting problem with service failure. Holder, 2005, Navy personnel planning and the optimal partition. Jahn, 2005, System-optimal routing of traf? c ? ows with user constraints in networks with congestion. Maglaras, 2005, Pricing and design of differentiated services.Savin, 2005, Capacity management in rental businesses with two customer bases. Shu, 2005, Stochastic transportation-inventory network design problem. Su, 2005, Patient choice in kidney allocation. Wu, 2005, Optimization of in? uenza vaccine selection. Yang, 2005, A multiperiod dynamic model of taxi services with endogenous service intensity. Zhang, 2005, Revenue management for parallel ? ights with customer-choice behavior. Agur, 2006, Optimizing chemotherapy scheduling using local search heuristics. Bassamboo, 2006, Design and control of a large call center. Cook, 2006, Incorporating mul tiprocess performance standards into the DEA framework. Cordeau, 2006, A branch-and-cut algorithm for the diala-ride problem.Dawande, 2006, Effective heuristics for multiproduct partial shipment models. Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Operations Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society †¢ 789 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Deshpande, 2006, Ef? cient supply chain management at the U. S. Coast Guard using part-age dependent supply replenishment policies. Fry, 2006, Fire? ghter staf? ng including temporary absences and wastage. Ghiani, 2006, The black and white traveling salesman problem. Green, 2006, Managing patient service in a diagnostic medical facility. Mannino, 2006, The network packing problem in terrestrial broadcasting.Marcus, 2006, Online low price guarantees. Marklund, 2006, Controlling inventories in dive rgent supply chains with advance-order information. Netessine, 2006, Revenue management through dynamic cross selling in e-commerce retailing. Perakis, 2006, An analytical model for traf? c delays and the dynamic user equilibrium problem. Romeijn, 2006, A new linear programming approach to radiation therapy treatment planning problems. Washburn, 2006, Piled-slab searches. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Production and Operations Management †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Easton, 1992, Analysis of alternative scheduling policies for hospital nurses.Ernst, 1992, Coordination alternatives in a manufacturing/dealer inventory system under stochastic demand. Schneeweiss, 1992, Planning and scheduling the repair shops of the Deutsche Lufthansa AG. Rajago palan, 1993, Allocating and scheduling mobile diagnostic imaging equipment among hospitals. Malhotra, 1994, Scheduling ? exibility in the service sector. Sainfort, 1994, A pavement management decision support system. Cox, 1995, A new learning approach to process improvement in a telecommunications company. Roth, 1995, Hospital resource planning. Schneider, 1995, Power approximations for a two-echelon inventory system using service levels. Chase, 1996, The mall is my factory.Crandall, 1996, Demand management. Joglekar, 1996, A pro? t maximization model for a retailer’s stocking decisions on products subject to sudden obsolescence. Cachon, 1996, Campbell soup’s continuous replenishment program. Clark, 1997, Reengineering channel reordering processes to improve total supply-chain performance. Harvey, 1998, Building the service operations course around a ? eld project. Kolesar, 1998, Insights on service system design from a normal approximation to Erlang’s delay for mula. Lee, 1998, Effects of integrating order/backorder quantity and pricing decisions. Boronico, 1999, Reliability-constrained pricing, capacity, and quality.Cheng, 1999, Optimality of state dependent (s,S) policies in inventory models with Markov demand and lost sales. Cook, 1999, Service typologies. Dasu, 1999, A dynamic process model of dissatisfaction for unfavorable non-routine service encounters. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Dube, 1999, Adapting the QFD approach to extended service transactions. Hays, 1999, The market share impact of service failures. Kapalka, 1999, Retail inventory control with lost sales, service constraints, and factional lead times. Metters, 1999, Measurement of multiple sites in service ? rms with data envelopment analysis. Nie, 1999, How professors of operations management view service operations.Soteriou, 1999, Resource allocation to impro ve service quality perceptions in multistage service systems. Stewart, 1999, The impact of human error on delivering service quality. Anderson, 2000, A simulation game for teaching servicesoriented supply chain management. Petersen, 2000, An evaluation of order picking policies for mail order companies. Chaouch, 2001, Stock levels and delivery rates in vendormanaged inventory programs. Devaraj, 2001, Product and service quality. Hays, 2001, A longitudinal study of the effect of a service guarantee on service quality. Van Woensel, 2001, Managing the environmental externalities of traf? c logistics. Agrawal, 2002, Multi-vendor sourcing in a retail supply chain.Boyer, 2002, Drivers of Internet purchasing success. Heim, 2002, Service process con? gurations in electronic retailing. Tagaras, 2002, Effectiveness of stock transshipment under various demand distributions and nonnegligible transshipment times. Akkermans, 2003, Ampli? cation in service supply chains. Alfaro, 2003, The value of sku rationalization in practice. Athanassopoulos, 2003, Modeling customer satisfaction in telecommunications. Baker, 2003, The bene? ts of optimizing prices to manage demand in hotel revenue management systems. Cayirli, 2003, Outpatient scheduling in health care. Giloni, 2003, Service system design for the property and casualty insurance industry.Goodale, 2003, A market utility-based model for capacity scheduling in mass services. Green, 2003, An improved heuristic for staf? ng telephone call centers with limited operating hours. Kassinis, 2003, Greening the service pro? t chain. Keizers, 2003, Diagnosing order planning performance at a Navy maintenance and repair organization using logistic regression. Meyer-Goldstein, 2003, Employee development. Mondschein, 2003, Appointment policies in service operations. Roth, 2003, Insights into service operations management. Stewart, 2003, Piecing together service quality. Boyaci, 2004, Supply chain coordination in a market with customer serv ice competition.Craighead, 2004, The effects of severity of failure and customer loyalty on service recovery strategies. Field, 2004, Managing quality in the e-service system. Gavish, 2004, Dynamic policies for optimal LEO satellite launches. 790 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Smith, Karwan, and Markland: Growth of Research in Service Operations Management Production and Operations Management 16(6), pp. 780 –790,  © 2007 Production and Operations Management Society †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Hur, 2004, Real-time work schedule adjustment decisions. Jack, 2004, Volume ? exible strategies in health services. Lapre, 2004, Performance improvement paths in the U. S. airline industry. Napoleon, 2004, The creation of output and quality in services.Sampson, 2004, Practical implications of preference-based conference scheduling. Tsay, 2004, Channel con? ict and coordination in the ecommerce age. Tsikriktsis, 2004, Adoption of e-processes by service ? rms. Chakravarthy, 2005, Optimal workforce mix in service systems with two types of customers. Gaur, 2005, In-store experiments to determine the impact of price on sales. Miller, 2005, A learning real options framework with application to process design and capacity planning. Anderson, 2006, Stochastic optimal control for staf? ng and backlog policies in a two-stage customized service supply chain. Berling, 2006, Heuristic coordination of decentralized inventory systems using induced backorder costs.Boyer, 2006, Analysis of effects of operational execution on repeat purchasing heterogeneous customer segments. Chambers, 2006, Modeling and managing the percentage of satis? ed customers in hidden and revealed waiting line systems. Ferguson, 2006, Information sharing to improve retail product freshness of perishables. Hays, 2006, An extended longitudinal study of the effects of a service guarantee. Rajamani, 2006, A framework to analyze cash supply chains. Sampson, 2006, Foundations and implications of a proposed uni? ed services theory. Whitt, 2006, Staf? ng a call center with uncertain arrival rate and absenteeism. References Gupta, S. , R. Verma, L. Victorino. 2006.Empirical research published in Production and Operations Management (1992–2005): Trends and Future Research Directions. Production and Operations Management 15(3) 432– 448. Karmarkar, U. 2004. Will you survive the services revolution? Harvard Business Review 82(6) 100 –107. Pannirselvam, G. P. , L. A. Ferguson, R. C. Ash, S. P. Siferd. 1999. Operations management research: An update for the 1990s. Journal of Operations Management 18(1) 95–112. Roth, A. V. , L. J. Menor. 2003. Insight into service operations management: A research agenda. Production and Operations Management 12(2) 145–164. Spohrer, J. , P. Maglio, J. Bailey, D. Gruhl. 2007. Steps toward a science of service systems. Computer 40(1) 71â€⠀œ77.

Automobile collision with serious injury

Yes, as a registered nurse and as a human being, I am obliged to stop and perform first aid should I see an automobile collision with serious injury. According to the Bureau of Labor Statistics, registered nurses (RNs), regardless of specialty or work setting, perform basic duties that include treating patients, educating patients and the public about various medical conditions, and providing advice and emotional support to patients’ family members. This definition shows that there is also the public included among the responsibilities of registered nurses. Nurses have for many years been awarded the top ranking in opinion polls about which occupations are most trusted by the general public.Some people might opine that nursing duties only relate to clinical settings and they tend to focus only nurse-patient relationship. Duties of the nurse exist only within the parameters of the hospital. Some might even argue that such intervention in roadside emergencies can get a nurse int o legal complications. But then, nursing is a profession that the public depend on for support and care especially in emergency situations.Historically, nurses have been associated with emergency responses. In early times, even though nurses were not as much educated and trained as the nurses of today, they offered their nursing services with great dedication and motivation. They were known for their self-sacrificing nature and offering a human touch that says â€Å"I care.† Nursing history is replete with examples of nurses who have knowingly incurred great risk in order to care for those in need of nursing or to contribute to the advancement of health science. In the United States, the Civil War is cited regularly for the role of volunteer nurses and for the stimulus it gave Clara Barton to organize the American Red Cross, which she eventually accomplished in 1881 (Williams, 2003). That humane touch has been characteristic of the nursing profession.The first plank of the Co de for Nurses states â€Å"The nurse provides services with respect for human dignity and the uniqueness of the client, unrestricted by considerations of social or economic status, personal attributes, or the nature of health problems.† This central axiom of respect for persons directs the profession (ANA, 1994). The nurse is not at liberty to abandon those in need of nursing care. According to Gebbie and Qureshi (2006), â€Å"The fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions†. This means, a registered nurse is obligated to attend to the wounded person in a roadside emergency.According to the Code for Nurses, nurses may morally refuse to participate in care, but only on the grounds of either client advocacy or moral objection to a specific type of intervention. As applied to nursing, a moral obligation exists for the nur se if the following four criteria are present: The client is at significant risk of harm, loss, or damage if the nurse does not assist; The nurse's intervention or care is directly relevant to preventing harm; The nurse's care will probably prevent harm, loss, or damage to the client; The benefit the client will gain outweighs any harm the nurse might incur and does not present more than an acceptable risk to the nurse (ANA, 2006). In the case of the roadside accident, the victims need to be attended to by a healthcare professional. Prompt medical attention by the RN can make a difference between life and death. Moreover, there is no personal risk. Hence there is a moral obligation on the part of the nurse to attend to the victims.Society has come to rely on nursing and to expect that it will rise to the health demands of virtually any occasion. The only problem registered nurses encounter during such roadside interventions is that they may be forced to take decisions beyond those t hey are qualified for. But then, they can be protected by the Good Samaritan Doctrine which is a legal principle that prevents a rescuer who has voluntarily helped a victim in distress from being successfully sued for ‘wrongdoing.’ The purpose of this doctrine is to prevent people from refusing to help for fear of legal repercussions if they make mistakes in treatment (Neumann, 2005).The practice of the professional nurse extends beyond the confines of the immediate setting where the nurse practices to the broader environment (AU, 2006). According to a survey of many nurses all respondents claimed to have medical assistance and would do so again, but about half of them would not do so unconditionally. However, no respondent has experienced legal complications from providing medical help though they had â€Å"heard† or â€Å"read† of such cases. Thus, it is the moral obligation of a registered nurse to help any accident victim in an emergency situation.Crit ique of Journal Article:Gebbie, K., Qureshi, K. in the article titled â€Å"A Historical Challenge: Nurses and Emergencies† (September 30, 2006) reviews the beginning of emergency nursing as a specialty. The authors also discuss the 21st century expectations about nursing during unexpected disaster situations and various nursing roles related to emergency care. The article is detailed and has many links to related articles.The article says that both paid and volunteer nurses have played a huge role historically in fighting epidemics, HIV and AIDS. Later, nurses became known for their wartime services. By the middle 20th century, emergency rooms came into being. Today, emergency care has become a nursing specialty. The authors then point to the growth of the International Committee of the Red Cross and the International Rescue Committee. The role of the nurses in local public health emergencies is highlighted. The authors conclude that nurses have been key players during vario us emergency situations in the past. In the future, any kind of emergency in the community can impact the public's health and nurses are needed for prevention, surveillance and response of every type.At the end of the 20th century, national thinking about emergency preparedness led to two important developments: identification of the key competencies needed for effective emergency response, and increased attention to planning for and practicing emergency response. The authors point out that it was necessary for nursing to identify the core abilities needed to become a part of an emergency response team and perform well. Therefore the UG nursing curriculum was adapted by the International Nursing Coalition for Mass Casualty Education (INCMCE) to assure communities that their professional nurses were competent to respond when needed.The article includes tables that list the competencies for public health workers, and the currently available emergency response competency sets applicabl e to nursing and the sources from which these data can be accessed in their entirety. Today, it has been recognized that there needs to be an inter-agency, interdisciplinary response, and that nearly all emergencies have potential health consequences. The authors conclude that nurses will continue to be key players in the local and national level emergency response as we move through the 21st century and that the fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions.The article is written in chronological sequence and is highly informative. The authors discuss present day trends in detail in the context of the terrorists attack on the World Trade Center and Hurricane Katrina. The included tables and references prove to be very useful in understanding the competency sets needed for emergency responses. This article underlines the need for comp etency in emergency response. This means nurses should be given better basic and continuing education and should be trained to meet such emergency situations through hospitals, public health centers, and community drills. Bibliography:Internet Sources:U.S. Department of Labor. Bureau of Labor Statistics: Registered Nurses. Occupational Handbook. http://www.bls.gov/oco/ocos083.htmAU (2006). School of Nursing: Our Philosophy. http://www.nursing.auburn.edu/about-us/our-philosophy.htmlWilliams, Robyn (2003). ABC Radio National Broadcast: The Ethics of Nursing in the Third Reich. Adelaide Institute. http://www.adelaideinstitute.org/Holocaust/nursing.htmPrint and Journal Sources:Gebbie, K., Qureshi, K. (September 30, 2006) â€Å"A Historical Challenge: Nurses and Emergencies†OJIN: The Online Journal of Issues in Nursing. Vol. #11 No. #3, Manuscript 1. Available: www.nursingworld.org/ojin/topic31/tpc31_1.htmANA (1994). Ethics and Human Rights Position Statements. Risk versus Respons ibility in Providing Nursing Care. http://www.nursingworld.org/readroom/position/ethics/etrisk.htmANA (2005). Code of Ethics for Nurses with Interpretive Statements. The Center for Ethics and Human Rights. http://www.ana.org/ethics/code/protected_nwcoe303.htmNeumann, Karl (2005). Are you a Good Samaritan. News Share. Nov/Dec 2005. http://www.istm.org/publications/news_share/200512/samaritan.aspx

Women's roles and how they are obtained Essay Example | Topics and Well Written Essays - 1750 words

Women's roles and how they are obtained - Essay Example While the issue of how men relate to women and women relate to men has been a long explored topic, one that was nearly taboo for centuries was the question of how black men relate to black women. Due primarily to their status as slaves and laborers, black people have only recently, within the past 100 years or so, had their voices heard. Because of this, the relationships between men and women as they exist within the black community have remained relatively unexplored until recently. Central to Jean Toomer’s Karintha, Ernest J. Gaines’s A Long Day in November, and Toni Cade Bambara’s A Tender Man are relationships between black men and black women, and more specifically, how black women must contend with the realities of black men. Throughout all three stories, it is revealed that, much like the relationships among white people, women’s lives are altered by the roles pushed upon them by men. In Jean Toomer’s novel Karintha, the male characters overwhelmingly reject the natural cycles of life in order to rationalize their desire for Karintha. Throughout the story one is inundated with descriptions of her beauty and the lust it inspires in the men around her. â€Å"Even the preacher, who caught her at mischief, told himself that she was as innocently lovely as a November cotton flower† (Toomer, 19). Karintha’s actions, which are natural expressions of her personality rather than any devious attempt to gain the men’s attentions, must be denied in favor of what the preacher and other men decide she is based upon their interpretation of her actions. Toomer specifies that the preacher â€Å"tells himself†, connoting this type of external construction of her identity. Immediately following the preacher’s episode, the reader is informed: â€Å"Already, rumors were out about her† (19). The juxtaposition with the preacher’s thoughts, leads one to read these rumors as the product of more constructions, more denials

Fff Essay Example | Topics and Well Written Essays - 750 words

Fff - Essay Example This tool will: I. Evaluate production achieved and the expectations, II. Enhance communication that will allow exchange of ideas between the employee and the supervisor on matters concerning job performance, III. Assist in highlighting areas that employees will require training and development needs as well as plan for growth in their career, IV. Assist in identifying skills to enhance promotion, V. Act as pillars for organization and employee goals and VI. Offer legal protection against false lawsuits against termination. Through performance evaluation, several benefits will be accrued. These include: I. The work done will be easily controlled and II. The employees will always feel motivated and as a result, production will increase, To achieve these benefits, performance reviews must be conducted annually and rely on individual job-related issues. A guideline must be provided that is used in the review of individual based performance and a review of the past performance. Team base d performance must be annually reviewed. The review must rely on the performance of the team in relation to the functions of the employees. The program is to enhance of quality of products. Question 1.4B: Based on your team’s experience, what data from the exploration phase would be of greatest help in developing the field? Subsurface information is used in the search for reservoirs and petroleum and gas traps through a process known as prospecting. This process is carried out on paper or with the assistance of computers. This involves the use of art and science. The success of a prospector lies in the use of a three dimensional space. This helps in developing a model that reveals lateral and vertical dimensions of the reservoir targeted. There are several sources from which a geologist can gather information from. These include: I. Study of the rocks on the surface of the earth, II. Information gathered from holes drilled in the prospect area after a careful study, and III. Through seismic reflection. The data collected are recorded, interpreted by geologists who develop cross sectional drawings of rocks that contain oil and gas. The cross sectional drawings reveal the changes in depth of the reservoirs. Structure maps developed by geologists assist in showing the folds or faults in the layers of the earth. Reservoir composition data collected assists in developing the size of the facility, and the design process. Question 1.4C: Based on your team’s experience, or â€Å"brainstorming† session, what unforeseen problem would most hinder developing the field? The best location of the surface of the well is determined by the geologist. The land is leased and a permit of drilling the well obtained. For a permit to be granted by the Department of Environmental Protection, Bureau of Oil and Gas Management, proper environmental planning is necessary. The exact position of the well may be shifted to protect key natural resources like streams, wetl ands and endangered species. Other producing wells may also be a barrier in locating position of the wells. When the wells are closely dug, production from the existing wells may decrease. Erosion and sedimentation are likely to occur because of heavy earthworks during construction of access road and well site (Flaherty and Flaherty, p.11). Question 1.4D: Well performance evaluation and enhancement are the primary charges of the production engineer. With the

Case Study Analysis Essay Example | Topics and Well Written Essays - 500 words

Case Study Analysis - Essay Example The upholding of these values is what has made IKEA what it is today. This is because in trying to please and satisfy the customer, they learnt how to expand and offer the best customer service and maintain their ethical conduct and also manage competition. One of the strategies was carrying out market research on what the customers and other regular people wanted. By so doing they came to realize that they wanted good quality but at an affordable price. This made them come up with ways of reducing the miscellaneous costs like storage and transportation which made the end product is expensive. They therefore started the â€Å"knockdown† where the customers went to assemble the furniture on their own hence cutting the transportation and storage costs. The other strategy was developing a mutual relationship with the suppliers. This way the company was able to purchase the best raw material at a lower cost and even on credit. They got to know what the competitors were doing since the suppliers of the products were the same. This made them be on top of their game by having the best raw materials and the cheapest final products and hence more and more customers (Bartlett et al. November, 2006). The formaldehyde issue was responded to by the company working directly with manufactures to ensure that the substance did not exceed the gas it produces. Later on when the problem returned, IKEA pulled their bookshelves from the market as an immediate measure before resolving the problem. In the second crises, IKEA sent a team to Geneva to learn more about the child labor problem and how they could correct the problem without having to hurt too many people in the long run and at the same time maintaining and protecting its status. This was such an ideal move that made it even move higher up in customer service and its values (Bartlett et al. November, 2006). IKEA demonstrated that it

Market Trend Analysis For Art Gallery Research Paper

Market Trend Analysis For Art Gallery - Research Paper Example Market trends reports show that there is a growing demand for Chinese art pieces and the million dollar auction graph for 2010 reflects 401in the US to 491 in China. Thus in keeping with the trend of buyer demand for works from artisans from China, the gallery should plan for a theme exhibition which would showcase local and foreign talent. The media mix should include advertising and promotion by newspapers, the internet and local radio shows. The art industry is forecasted to continue to revive in the coming years with more focus on private sales and smaller auctions. The use of vertical co-operative advertising would help in keeping the advertising budget at minimum. The use promotional sales by giving loyalty discounts to repeat customers, awarding bonus points for referrals, help in getting patronage and increase the volume of footfalls into the gallery. The gallery should also retain the local focus by showcasing one local talent in the week which proves germane to pulling in s upporters and providing deeper market reach.The prime competitors would be the multitudes of galleries with established clientele which abound the area around Dragon street and thus there has to consistent effort to develop and maintain a loyal customer base. The Cameron Gallery, HCG gallery and others which grace the design district of Dallas are competitors for our gallery and the primary mode of competition is divertive in nature and thus the gallery needs to focus on its USP and build a niche for itself in the competition.

Business law term paper Example | Topics and Well Written Essays - 1000 words - 1

Business law - Term Paper Example For movies and creative work a clear understanding by the actors, producers and directors of copyright law and trademark laws of the land are quite essential. These important detailed are necessary in making clear the ownership of such creative works and the brands. The issues involved include intellectual property rights and who has legitimate claim on them. In the movie there is a debate on who are the owners of the images and songs of the movie. For clarity of these proper contracts between the producers and the creative professional should be apparent. Copyright law for example is about is the exclusive right given under certain government exclusive rights to a work to the original producer of such works. This works have to be registered and in the case that they are not registered then the first producer provided he or she can prove his originality automatically becomes the copyright holder. This paper however shall focus on copyright law and trademark laws governing the movie Pinocchio. So far it is estimated that Pinocchio the movie has over 1000 copyrights in the United States of America. These copyrights of the Disney movie were done in 1957 and renewed in 1985 and will enter in the public domain in 2052. Pinocchio also clearly teaches the audience both the readers of the literally work and those who watched the movies on the elements of a contract. A contract is basically an agreement between two or more parties to fulfill a certain obligation in a specified period of time for a consideration. This fictional character Pinocchio who was a puppet had a burning desire to become a little boy after he was magically transformed to life. The blue fairy promised to turn him into a boy only if he proved himself as worthy. He was to prove his character and show his selflessness before he could be turned into a boy. When we look at the elements of contract we see here there was an offer and

Chi-square Distribution Essay Example | Topics and Well Written Essays - 750 words

Chi-square Distribution - Essay Example By applying the chi-square distribution and analysis to the information provided for WidgeCorp Company, we are able to find whether the data and the chi test are independent and thus be able to accept or reject the null hypothesis. We realize that the sales data and the use of the software will present with categorical data which ultimately allows us to use non-parametric analysis through a chi-squared test. The answers to possible questions from the variables could ‘yes, there is a relationship between sales and use of software’ or ‘no’.Considering the distribution of the sales force of WidgeCorp, it is convenient to assume that in each region, there are 500 sales persons which give the total of 500. Since we are told that only half of this number was given the software during the test period, we hypothesize that suppose this number is equally divided for the Southeast and the West region, then all of the agents in these two regions were given the software leading to the chi-square analysis below.Consequently, the data can be presented in a contingency table as indicated below to facilitate the computation of chi-squared for the stated hypothesis.From the calculations, we obtain a chi-square of 2.62 with a degree of freedom for the data set 1 (obtained from rows and columns). From the chi distribution table in appendix 1 with section provided below, we obtain a chi-square probability of 3.81 which is greater than the calculated x2 and we, therefore, reject the null hypothesis in this regard.

When Things Fall Apart by Chodrun from chapter 1 to 18 Essay

When Things Fall Apart by Chodrun from chapter 1 to 18 - Essay Example Difficulties of life like aging, illness, getting what they do not want and many more are facts. The Buddha also faces these challenges. The teaching goes on stating that what causes unhappiness is when someone wants to avoid the facts of life and try to find happiness (Von Rosenberg 15). Turning upside down enables individuals to think upside down.Pema Chodrun states that suffering has a great role to play in our lives. Suffering will motivate people to look for answers to the problems us facing. Through suffering people, learn to have the feeling of empathy for other people facing the same problem. Through right thinking, we create the feeling of compassion for ourselves. We are compassionate on every part of ourselves that are unwanted. Compassion will create a room of relief and joy in us. It is a fundamental thing for everyone to feel happiness and in any case, when we start feeling unhappy, depressed we think that we lost something or we made a mistake (Von Rosenberg 19). When we incorporate the right thinking, we will appreciate suffering and view pain as a transformation to have the right thinking. When someone faces pain, we always look for happiness and satisfaction rather than having the right thinking and honor the quality of precisely what is happening in your life. It makes people run away from discomfort facing them. The situation makes them disappointed and unhappy Thus, Pema Chodrun urges one to have the right thinking and view situations like this as trying to develop our inner strengths (Von Rosenberg 21). What is more important is considering the inner strength as something that is only available when we are facing discomfort. When certain situation threatens us, we need to view first how we found ourselves at the discomfort. Inner strength will help find why we are in the situation. Pema Chodrun urges that we should accept

Financial reporting Case Study Example | Topics and Well Written Essays - 1500 words - 1

Financial reporting - Case Study Example C) issued new additional disclosure requirements; and the Financial Accounting Standards Board(FASB) went to the extent issuing an exposure draft (ED) proposing to eliminate the criterion to account for Repo 105 transactions as sales. Lehman’s bankruptcy was considered as the largest one in the financial history of America. In 1850, Lehman took start as a modest retailer of textiles and clothing in Alabama; soon, it became a leading global financial services giant, investing mostly in investment banks, investment management and brokerage securities. However, the year of 2008 recorded the financial history with Lehman filing bankruptcy in September due to its exposure of the risks associated with the residential-mortgage loans; at the same time, Lehman owed $613 billion to its creditors. Lehman perpetrated its deception by using 102% in Statement of Financial Accounting Standards (SFAS) No. 140 (Pounder, 2011) in repos. A repo is associated with a transfer of financial assets when the borrower-transferor- wants to hold its ownership of the assets in the long term, but requires fulfilling the short term cash needs. Initially, the transferor commits that he would repurchase the financial assets in a given period of time after receiving a sum of cash- mostly smaller than the original value of the asset- for the financial assets. Upon maturity of the date, the transferor repays the amount originally received at the start of the transaction along with an agreed-upon sum of additional cash to the transferee. This transaction is accounted for as receiving a short term loan from the transferee and the financial asset is recorded as collateral in case the transferor is unable to repay the sum of amount. The accounting treatment for this type of accounting transaction is prov ided in (SFAS) No. 140, â€Å"Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.†, providing two accounting treatments applicable to such transfers. Under

How Socio-Economic Classes Contributed to Events in 1800 Europe Essay Example for Free

How Socio-Economic Classes Contributed to Events in 1800 Europe Essay Described as â€Å"the divine distribution of men into different ranks, and at the same time uniting them into one society† (Gladstone, 1896), the socio-economic class order formed the structure and foundation of society in Europe. Consisting of three distinct entities and with a strong correspondence between economic prosperity and social standing, it would also serve as the backdrop for which historical phenomena would occur. Europe’s social order was not just the environment in which these events would materialize, but also a fundamental causal factor in three notable events; The French Revolution (1789-1799), The French Revolution of 1848 and Britain’s Industrial Revolution (1750 onwards). However, the origins of these events were also contingent upon other circumstantial factors. The roots of the first French revolution, arguably, are in The Enlightenment; the period of the philosophers. New philosophies advocating human rationality came to form by the mid 1700’s and were propelled into popular thought after the isolated, and highly charged, Jean Callas incident . Philosophers like Voltaire found the perfect vehicle in this incident to question the arbitrary use of power so prevalent in French society. The monarchy and the presence of the Social Order soon came into question. Across Europe, cafes sprung out to host discussion centered on the common theme of reason. Society cleaved toward enlightened ideas of rationality, equality and liberalism, leading to the growing questioning of the existing monarchial power structure. Alternative political ideologies for the state, from personalities like Rousseau and Locke, sprouted and undermined the legitimacy of the monarchy. While The Enlightenment is responsible for creating pressure from society against the monarchy, these ideas would have been impotent without suitable ground. The socio-economic categorizing of European society is a more fundamental cause of the first French Revolution because it provided this ground. The rigidity of the social order in late 17th century France accounts for the origins of the first French revolution. In theory, the social divisions were permeable and promoted mobility (Roberts, 1997). Across Europe, titles and estates could be purchased and so also, the privilege of the nobility. However the reality was often different. In light of booming trade, the demand for titles from the French bourgeoisie and returning nobility outstripped the number permitted by the social order . Furthermore, while the bourgeoisie enjoyed increasing economic power and could live equally, if not exceedingly, extravagant lives as the nobility, the social order shut this community out from the benefits of social privilege . This was exacerbated by the nobility’s stress on privilege in response to the new Bourgeois economic threat. The system’s disregard of merit in place of hereditary, and the fundamentally irrational social construct sowed discontentment within the second and third estate, where the ideals of enlightenment; rationality and equality, would find willing subscribers. Riding on the resentment toward society’s order and fuelled by The Enlightenment’s ideas did the French Revolution tear its way through to the Bastille. While the first French revolution was understandably a social battle, one could argue that the revolution of 1848 was born out of opposition to economic factors than on society’s social construct. The time leading up to 1848 was a time of gradual industrialization for France. Its products; rapid urbanization and changes in economic practices, broke familiar social patterns of the working class. For instance, the commercial system was rewritten by doing away with the cottage industry and previously public lands, privatized. Added to this, a burgeoning population, severe industrial and agricultural depressions in 1846 and Louis-Phillipe’s inaction in alleviating rural and urban poverty culminated to create great peasant discontent. The economic change that accompanied its deterioration galvanized the working class, triggering the third French revolution in 1848; aptly, also known as a Worker’s Revolution. However, it is artificial to separate economics from social class since there is a correspondence between social hierarchy and wealth. They are, after all, aptly named â€Å"socio-economic† classes. In analyzing yet another French revolution, an important observation to make is the persistence of Europe’s social order. Though the 1830 revolution delivered another great blow to the old social order (Magraw, 1987), and promised equality in opportunity and economic liberalism manifest in the abolishment of seigneurial practices for all, much had remained the same. Succinctly captured by Cobban’s argument that ‘it [did] not matter whether we [called] it aristocracy or bourgeoisie† , the cleaving of the aristocracy and bourgeoisie shows an adaption, not an eradication of the social order. The aristocracy kept to their ranks by continuing their distinctive politics and marriage practices (Magraw, 1987). Since most engaged with capitalism, they were mostly able to maintain their privileged lifestyle and control of much of the land . The Bourgeoisie continued to thrive, especially under the â€Å"Bourgeois King† and even went as far as to convert their wealth into land ownership. This neo-feudalism masquerading as the product of laissez faire economic practices, and the continuation of aristocratic dominance came at the expense of the working class. Thus did the working class continue in their economically disadvantaged positions. Their economic dependence on the old order’s aristocracy, had merely been replaced with a dependence on remnants of the same old order and a new Bourgeois one. The social order is a more fundamental account for the workers revolution, since it was responsible for creating the economic grievances of the working class which became the fuel for the 1848 revolution. The European social order again features as a causal factor in Britain’s Industrial Revolution. It is the very hierarchical nature of the class system that functioned as the engine for the Industrial Revolution. The industrial entrepreneurs of Britain, the main thrust for the innovation that characterized the revolution, took hold of Britain’s mineral resource advantage to affect rapid development. The motivations behind entrepreneurship are traced back to the make-up of society. Since social privilege was linked with economic wealth, successful merchants strived to purchase titles and convert their wealth into social status (Briggs, 1979). In this way, the extravagance of noble life, held in high regard, could be emulated. However, it is admittedly reductionistic to exclusively use the quest for noblehood to account for an entire revolution. Coupled with the desire for social advancement were also ideas from The Enlightenment and The Scientific Revolution; laissez faire economic practices and technological advancement respectively. Society as a whole was geared toward revolutionary development, equipped with the necessary ideology and possessing the necessary scientific capability. Nonetheless, the power of science and the power of thought would have remained a means without an end if not for the existence of Europe’s social class as the motivation to individuals for conomic advancement. Furthermore, the narrow elite which feature in Europe’s social order meant that there was a prolific number from the working class available for cheap employment and indeed, were the working class called upon for this. By 1850, more than 50% of the population were living in towns and city to work in factories and city-bound industries. The abundance of cheap labor comes from the old social order’s narrow top and wide base, and it sustained and accelerated industrialization to revolutionary measures. Thus, we trace back the origins of the Industrial revolution to socio-economic classes. Social hierarchical ascension was the motivation, and the demographic make-up, the sustenance. Evidently, the causality of the three historical events covered is not monolithic. Though the contributing factors are layered and many, the role of socio-economic class is central. Its rigid, persistent and hierarchical institution shaped the motivations of humanity and in doing so, account for the origins of major events in History.

Revenue Recognition and Corporate Governance

Revenue Recognition and Corporate Governance Revenue recognition is one of the most important accounting concepts to organisations across the globe. Basically, there are two main ways in which an organisation can account for revenue as part of their financial accounts. A company can either use cash based accounting or accruals based accounting. Cash based accounting requires the company to recognise the revenue and to put the figure into their accounts at the point when the cash is received, regardless of how or when the money has been earned. On the other hand, with accruals based accounting the figures will feature in the accounts when the revenues are realised, or when the amount is earned, not necessarily when the cash actually enters the company[1]. Countries across the world deal with the issue of revenue recognition very differently and, as such, it is particularly difficult to compare international businesses. The way in which revenue is recognised will have an impact on the perceived financial health of an organisation and different approaches can make it extremely difficult for analysts and investors to make a fair comparison. In October 2002, the International Accounting Systems Board (â€Å"IASB†) and the Financial Accounting Standards Board (â€Å"FASB†) began a joint project to deal with these differences. The original overall aim of the revenue recognition project was to establish a single coherent way of revenue recognition that can be used, globally. Fundamentally, this required the convergence of US GAAP and international standards. One of the main problems facing FASB and IASB is that the US does not have a general accounting standard relating to revenue recognition. Instead, different sectors and industries have developed their own ways of dealing with revenue recognition in line with their individual requirements[2]. As a result, there is no consistency. Moreover, revenue recognition in the US is seen as particularly complex and is based largely on the discretion of the individual finance teams. Originally, the project suggested that a fair value asset based approach should be followed. However, it is currently thought that it will not be possible to establish one universal approach. The basic concept of the fair value asset and liability approach is that when a company enters into a contract, it creates rights (assets) and obligations (liabilities). The difference between these assets and liabilities at any point in the contract is the revenue generated by this contract and should be the figures used at the point in which the accounts are drawn up. This started as a fair value approach to the difference in assets and liabilities, but has now shifted more towards the customer consideration approach to valuing the difference between assets and liabilities[3]. The FASB and IASB have since recognised that enforcing one standard on a global level will be impossible and have, since 2006, decided to take a more bottom-up approach by conducting an international study of how the above model would work and the way in which it would interact with the cultural differences across the globe[4]. It is this cultural difference and historical freedom that presents the greatest challenge to the success of the project. Without a detailed understanding of how the proposed models will work, practically, with reference to the various different families of transactions, it will be impossible for the project to reach any definitive conclusion. For this reason, gaining a greater understanding has now become the first and most important priority of the FASB and the IASB when conducting their study relating to revenue recognition. Corporate governance is absolutely vital in the administration and control of companies. Essentially, corporate governance refers to the principles, policies, customs, laws and any other factors that deal with the way in which a company is managed. It is key in the way that the relationship with the company directors and the stakeholders in the company interacts. As a general rule, strong corporate governance results in a good level of confidence in the company itself and the wider industry[5]. The aims of corporate governance are multiple but are mainly in relation to accountability of the key individuals within the organisation and, in particular, the way in which the company deals with the principal – agent problem[6]. It is also about establishing economic efficiency and ensuring the best and most appropriate use of available resources. As the way in which companies are run varies so dramatically from country to country, it is unsurprising that the way corporate governance is managed is equally diverse. In 2002, the United States took the approach of regulating the way in which corporate governance should work with the Sarbanes-Oxley Act. This Act was drawn up as a rule based approach to corporate governance, following several accounting scandals which hit the headlines in the US, the most notable being the collapse of ENRON. As part of the legislation, eleven heads of rules were created and the Securities and Exchange Commission was required to make compliance a condition of admission to the exchange. The rules have been criticised as being highly prescriptive and not allowing for flexibility based on organisational differences[7]. Contrast this with the principles based approach taken in the UK and the US. Although both countries follow the Anglo-American approach, which is considered liberal and as giving priority to shareholders, the way they go about achieving this aim is substantially different. The UK takes a principle based approach with a ‘comply or explain’ policy[8]. This means that a list of principles and best practices has been developed in relation to corporate governance whereby public listed companies must either comply with this best practice or explain why it is not thought necessary in their particular circumstances. In the US, there are statutory rules with which all accompanies must comply. The UK government felt that it was not possible to create one set of rules that would capture the needs and issues of every type of company; for this reason, it has continued to favour this principle based approach. Divergences in the way that corporate governance is dealt with across the globe and even across sectors and industries is a natural part of the way business is conducted. All companies have their own issues and structures which require different approaches to control and accountability. The level of prescription that the US government has placed on corporate governance has resulted in a one size fits all approach which is simply impractical. Failure to allow a degree of flexibility and adaptability will result in a difficult to manage and ineffective system of corporate governance. Footnotes [1] Sondhi, Ashwinpaul C., Taub, Scott, Revenue Recognition Guide, Cch Inc, 2006 [2] Benston, George J., Bromwich, Michael, Litan, Robert E., Wagenhofer, Alfred ,Worldwide Financial Reporting: The Development and Future of Accounting Standards, Oxford University Press US, 2006 [3] Sondhi, Ashwinpaul C., Taub, Scott, Revenue Recognition Guide, Cch Inc, 2006 [4] Glover, Jonathan C., Ijiri, Yuji, Levine, Carolyn B., Jinghong Liang, Pierre, Separating Facts from Forecasts in Financial Statements, Accounting Horizons, Vol. 19, 2005 [5] Colley, J., Doyle, J., Logan, G., Stettinius, W., What is Corporate Governance ? McGraw-Hill, December 2004 [6] Clarke, Thomas (ed.), Theories of Corporate Governance: The Philosophical Foundations of Corporate Governance, London and New York: Routledge, 2004 [7] Monks, Robert A.G, Minow, Nell, Corporate Governance, Blackwell, 2004 [8] Arcot, Sridhar, Bruno, Valentina,d Faure-Grimaud, Antoine, Corporate Governance in the U.K.: is the comply-or-explain working?, FMG CG Working Paper 001, December 2005