Profit Based Simulation Model for The Rail Transportation Industry

Schedules often conflict in the rail transportation industry. Operations managers assign resources and make scheduling decisions with no visibility of the revenue, cost, and profitability characteristics of the route they are manipulating. Transit speed decisions focus on ensuring trains safely reach their destination on time with little regard given to the actual service needs of the customer. Although all customers want on-time deliveries, few actually pay a premium to garner this level of preferential treatment. Operating in this type of environment results in decisions that severely erode profits. In this dissertation, a simulation model referred to as the Rail Profit Model (RPM) is developed to test three transit strategies that reveal how transit speed decisions impact supply chain and rail service provider profits and to lay the groundwork to challenge the cultural premise that the rail industry must behave like the trucking industry in order to thrive. In fact, the Rail Profit Model demonstrates that most trains should maintain the most economical speed to maximize profits. The model also identifies specific scenarios where increasing speed to arrive on time is the most profitable solution, contributing to the ability to leverage revenue management techniques to ensure customers pay the adequate premium that on-time delivery requires. Equipped with the Rail Profit Model, operations managers can now examine transit speed decisions and de-conflict competing resources to form recommended solutions that preserve maximum profits for the rail service provider and supply chain

Tax accounting: a history of technological change

Accounting and the related tax accounting field have been essential to conducting business and generating income so governments and corporations around the world can operate and provide for their citizens. Over the last fifty years, technology has become an integral part of this field, and therefore, a certified public accountant (CPA)'s daily tasks. For my study, I researched the major technology developments in the accounting industry in hopes of understanding the experiences associated with changes in the way accountants completed their work. I felt as though my accounting education at Ball State has not included enough of an historical perspective on the changes in accounting technology, something that I have been interested in studying since electing accounting as my major. My research has filled that gap in my overall accounting education.Honors CollegeThesis (B.?

Global Web Page Design: Issues of Culture and Gender

The globalization of business has been of considerable interest in both the academic press (e.g., Ho, Ong, & Lee, 1997; Roberts & Hardt, 1997) and the practitioner press (e.g., Business Week Special Report, 1997). As a consequence of the growth in business across borders (e.g., Bartlett & Ghoshal, 1991), it is projected that the global workforce and consumer base will become increasingly diverse by the year 2000 (e.g., Human Resources Institute, 1991). Shaw (1990) has suggested there may be basic differences in how individuals from varying cultures collect, process, store, and use information. This implies that with regard to Web sites, perception and satisfaction differences may exist due to the socialization processes consumers may have experienced in their home countries

Global Competitiveness and Canadian Sectoral/Regional Labour Productivity Differences

This paper evaluates the extent to which the decrease in total factor productivity growth that is alleged to have occurred in the last few years is also reflected in corresponding decreases in labour productivity growth, among key provinces and sectors of the Canadian economy. The analysis is based upon non-parametric productivity comparisons, for the 1984-1998 period. Data envelopment analysis is the methodological tool selected for the measurement of total factor productivity and hence of operational effectiveness to assess the extent to which sectoral productivity differences across Canadian regions represents a barometer of global competitiveness. The evidence indicates that labour productivity is growing. Factors associated with economies of scale appear to be the main source of inefficiency, as expected in a spatial setting. These inefficiencies are reflected mostly in increasing returns to scale, which enhances the competitiveness potential of the regions' economic base and of the industries in their midst

Spatial Scaling of Avian Population Dynamics: Population Abundance, Growth Rate, and Variability

Synchrony in population fluctuations has been identified as an important component of population dynamics. In a previous study, we determined that local‐scale (\u3c15‐km) spatial synchrony of bird populations in New England was correlated with synchronous fluctuations in lepidopteran larvae abundance and with the North Atlantic Oscillation. Here we address five questions that extend the scope of our earlier study using North American Breeding Bird Survey data. First, do bird populations in eastern North America exhibit spatial synchrony in abundances at scales beyond those we have documented previously? Second, does spatial synchrony depend on what population metric is analyzed (e.g., abundance, growth rate, or variability)? Third, is there geographic concordance in where species exhibit synchrony? Fourth, for those species that exhibit significant geographic concordance, are there landscape and habitat variables that contribute to the observed patterns? Fifth, is spatial synchrony affected by a species\u27 life history traits? Significant spatial synchrony was common and its magnitude was dependent on the population metric analyzed. Twenty‐four of 29 species examined exhibited significant synchrony in population abundance: mean local autocorrelation (ρ) = 0.15; mean spatial extent (mean distance where ρ = 0) = 420.7 km. Five of the 29 species exhibited significant synchrony in annual population growth rate (mean local autocorrelation = 0.06, mean distance = 457.8 km). Ten of the 29 species exhibited significant synchrony in population abundance variability (mean local autocorrelation = 0.49, mean distance = 413.8 km). Analyses of landscape structure indicated that habitat variables were infrequent contributors to spatial synchrony. Likewise, we detected no effects of life history traits on synchrony in population abundance or growth rate. However, short‐distance migrants exhibited more spatially extensive synchrony in population variability than either year‐round residents or long‐distance migrants. The dissimilarity of the spatial extent of synchrony across species suggests that most populations are not regulated at similar spatial scales. The spatial scale of the population synchrony patterns we describe is likely larger than the actual scale of population regulation, and in turn, the scale of population regulation is undoubtedly larger than the scale of individual ecological requirements

Non-Traditional Music Classes in Secondary Public School Music Programs

Abstract As U.S. demographics continue to change and schools become more diverse, music classes have evolved to better reflect their student populations. Music classes operate differently than they have in the past and offer new ways for students to receive a musical education. This thesis advocates for Non-Traditional music classes as accessible options in secondary public school music programs for students who have not opted to be involved past elementary school. Included is a discussion of the benefits of Non-Traditional music education as well as an analysis of possible barricades that may have discouraged students from participation in traditional ensemble based programs. To support this position, Washington State teachers were interviewed to profile how their inclusion of Non-Traditional music classes reflect student cultures, interests and needs. An example curriculum proposal is provided to show how a Non-Traditional music class may be developed

Is PPARγ a Prospective Player in HIV-1-Associated Bone Disease?

Currently infection with the human immunodeficiency virus-1 (HIV-1) is in most instances a chronic disease that can be controlled by effective antiretroviral therapy (ART). However, chronic use of ART has been associated with a number of toxicities; including significant reductions in bone mineral density (BMD) and disorders of the fat metabolism. The peroxisome proliferator-activated receptor gamma (PPARγ) transcription factor is vital for the development and maintenance of mature and developing adipocytes. Alterations in PPARγ expression have been implicated as a factor in the mechanism of HIV-1-associated lipodystrophy. Both reduced BMD and lipodystrophy have been well described as complications of HIV-1 infection and treatment, and a question remains as to their interdependence. Interestingly, both adipocytes and osteoblasts are derived from a common precursor cell type; the mesenchymal stem cell. The possibility that dysregulation of PPARγ (and the subsequent effect on both osteoblastogenesis and adipogenesis) is a contributory factor in the lipid- and bone-abnormalities observed in HIV-1 infection and treatment has also been investigated. This review deals with the hypothesis that dysregulation of PPARγ may underpin the bone abnormalities associated with HIV-1 infection, and treats the current knowledge and prospective developments, in our understanding of PPARγ involvement in HIV-1-associated bone disease

Euthanasia and physician-assisted suicide: Attitudes of Irish consultant physicians

Introduction: This study examines the attitudes of Irish consultant physicians towards euthanasia and physician-assisted suicide. Methods: Data were collected between May and October 2016. A questionnaire was distributed to all consultant physicians listed in the Irish Medical Directory under general internal medicine specialties. Demographic details were collected. Likert-type questions assessed attitudes towards euthanasia and physician-assisted suicide. Results: The overall response rate was 28.7% (238/830). The majority, 67.2%, opposed legalising euthanasia, with 14% in favour and 18.8% remaining neutral. A majority, 56.3%, also opposed legalising physician-assisted suicide, while 17% were in favour and 26.7% remained neutral. Over one-third, 37.5%, had received a request from a patient to hasten that patient’s death. Receiving such a request did not significantly influence attitudes towards either euthanasia (p=0.53) or physician-assisted suicide (p=0.48). There was a significant association between self-expressed level of religiosity and opposition to both euthanasia (p<0.001) and physician-assisted suicide (p<0.001). Attitudes were not significantly affected by respondents’ age. Discussion: The majority of Irish physicians who responded to the survey were opposed to euthanasia and physician-assisted suicide. This is the first published study of the attitudes of Irish physicians in this regard and constitutes an important contribution to the ongoing national debate on these issues