Target Costing: The Key To Supply Chain Excellence

This paper provides a descriptive and qualitative analysis of how cost management practices should be redesigned to accommodate a shift from traditional management to value chain management strategies. First, the drawbacks of using traditional cost management techniques will be examined. Second, the advantages and disadvantages of using activity-based management will be explored. Finally, target costing and its impact on supply chain performance will be investigated through case studies. Our case studies illustrate how companies achieved better supply chain performance through integrated cost management techniques

Distinct and Convergent Visual Processing of High and Low Spatial Frequency Information in Faces

We tested for differential brain response to distinct spatial frequency (SF) components in faces. During a functional magnetic resonance imaging experiment, participants were presented with "hybrid” faces containing superimposed low and high SF information from different identities. We used a repetition paradigm where faces at either SF range were independently repeated or changed across consecutive trials. In addition, we manipulated which SF band was attended. Our results suggest that repetition and attention affected partly overlapping occipitotemporal regions but did not interact. Changes of high SF faces increased responses of the right inferior occipital gyrus (IOG) and left inferior temporal gyrus (ITG), with the latter response being also modulated additively by attention. In contrast, the bilateral middle occipital gyrus (MOG) responded to repetition and attention manipulations of low SF. A common effect of high and low SF repetition was observed in the right fusiform gyrus (FFG). Follow-up connectivity analyses suggested direct influence of the MOG (low SF), IOG, and ITG (high SF) on the FFG responses. Our results reveal that different regions within occipitotemporal cortex extract distinct visual cues at different SF ranges in faces and that the outputs from these separate processes project forward to the right FFG, where the different visual cues may converg

Femtosecond pulsed laser direct write production of nano- and microfluidic channels

Nano- and microfluidic channels were produced by selectively delaminating 1200 nm1200nm thermally grown oxide films (SiO2)(SiO2) films from Si(100) substrates using a femtosecond pulsed laser. Single pass channels exhibiting bell-like cross sections with widths of 24 μm24μm and heights of 355 nm355nm were directly written at a speed of 1 cm/s1cm∕s, while larger channels (320 μm320μm in width and ∼ 15 μm∼15μm in height) were produced by laterally overlapping single pass channels. The results of an investigation of the interior surfaces of the channels via atomic force microscopy and scanning electron microscopy are presented.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/87769/2/183113_1.pd

Perceived Risk of Predation Affects Reproductive Life - History Traits in Gambusia holbrooki, but Not in Heterandria formosa

Key to predicting impacts of predation is understanding the mechanisms through which predators impact prey populations. While consumptive effects are well-known, non-consumptive predator effects (risk effects) are increasingly being recognized as important. Studies of risk effects, however, have focused largely on how trade-offs between food and safety affect fitness. Less documented, and appreciated, is the potential for predator presence to directly suppress prey reproduction and affect life-history characteristics. For the first time, we tested the effects of visual predator cues on reproduction of two prey species with different reproductive modes, lecithotrophy (i.e. embryonic development primarily fueled by yolk) and matrotrophy (i.e. energy for embryonic development directly supplied by the mother to the embryo through a vascular connection). Predation risk suppressed reproduction in the lecithotrophic prey (Gambusia holbrokii) but not the matrotroph (Heterandria formosa). Predator stress caused G. holbrooki to reduce clutch size by 43%, and to produce larger and heavier offspring compared to control females. H. formosa, however, did not show any such difference. In G. holbrooki we also found a significantly high percentage (14%) of stillbirths in predator-exposed treatments compared to controls (2%). To the best of our knowledge, this is the first direct empirical evidence of predation stress affecting stillbirths in prey. Our results suggest that matrotrophy, superfetation (clutch overlap), or both decrease the sensitivity of mothers to environmental fluctuation in resource (food) and stress (predation risk) levels compared to lecithotrophy. These mechanisms should be considered both when modeling consequences of perceived risk of predation on prey-predator population dynamics and when seeking to understand the evolution of reproductive modes

Forming Student Online Teams For Maximum Performance

What is the best way to assign graduate business students to online team-based projects?  Team assignments are frequently made on the basis of alphabet, time zones or previous performance.  This study reviews personality as an indicator of student online team performance.  The personality assessment IDE (Insights Discovery Evaluator) was administered to 450 students in the first six-week course of a proprietary online university MBA program. The IDE was utilized for the study because the university had selected the IDE as a part of its business curriculum. In the second week, students were randomly placed on 138 virtual teams and quantitative data collected from an assignment where students self-reported their IDE type. A qualitative method was used to determine subject IDE type in those cases where subjects did not clearly identify their type. Performance was measured using three instructor- graded assignments completed during the course. Student virtual teams were categorized as random, variable and dominant, contingent upon the composition of team personality types. This study found no statistically significant relationship between IDE’s personality types or the cognitive trait variables of attitude (extroversion and introversion) or trait function (thinking and feeling) on team performance.  Personality trait did not appear to be a variable with the intentional formation of higher performing online student teams. All personality traits performed equally as well. Personality Bias (IDE type homogeneity) was the closest to being statistically significant as a factor in virtual team performance. A model is presented describing the relationship between personality and performance