Clipping from Evening World Herald, March 9, 1926

Ad from the Metropolitan Life Insurance Company, titled Good News - Nine Extra Years of Life . Discusses medical advances and invites readers to send for a life table to see what their life expectancy is. Published in the Evening World Herald (Omaha, Nebraska) on March 9, 1926.https://openspaces.unk.edu/dar-capsule/1009/thumbnail.jp

Outline for a management audit

Most progressive companies make it a point to audit their accounts at least once a year in order to establish the adequacy and accuracy of such accounts and to reveal fiscal weaknesses that may need correction. The periodic inventorying and appraising of physical assets is also an accepted practice. There is need for the same sort of stock-taking as applied to the management of a business. This can be accomplished through the medium of a management audit. Through this device, a business executive undertakes, in effect, to back off and survey his company critically and objectively. A comprehensive management check list is helpful in this connection. This report presents such a check list arranged in a manner calculated to be most helpful for auditing purposes. It consists of a series of questions on fundamental management policies and practices most of which are common to all types of business activity. These questions should prove suggestive. They are grouped under the major divisions of management, viz., Personnel, Production, Sales, and General Management. The list could be expanded considerably but, in the interest of brevity, has been restricted to questions of special timeliness and importance

Classification of operating revenues and operating expenses of steam roads

Accounts are provided in this classification for the revenues and expenses of operations which heretofore have been classed as auxiliary or outside operations. The purpose in merging these accounts has been to secure a statement of revenues and expenses in connection with the operation of all physical property the cost of which is includible in the accounts for investment in road and equipment. The accounts for maintenance of physical property have been arranged to correspond with those for the investment in such property. Depreciation accounts have been provided for the current depreciation of fixed improvements, although until further directed the recognition in operating expenses of current depreciation of fixed improvements is optional with the carrier. It is provided that organization and general administration expenses directly assignable to investments in stocks, bonds, and other securities shall be excluded from the accounts of this classification and included in income account No. 549, Maintenance of investment organization. The general and special instructions contain a comprehensive statement of the principles underlying the classification, indicating generally the application of the accounting rules. The attention of accounting officers is called to the importance of requiring all employees who are assigned to accounting work in connection with operating revenues and operating expenses to familiarize themselves thoroughly with these instructions

Cost of Overhead

THE problem of overhead is of a two-fold character. It is partly a question of policy, and partly of accounting method. There is no rigid line of separation between the two aspects of the overhead problem, but as far as possible this leaflet is limited to a consideration of overhead as a question of policy

Changes in Scottish suicide rates during the Second World War

BACKGROUND: It is believed that total reported suicide rates tend to decrease during wartime. However, analysis of suicide rates during recent conflicts suggests a more complex picture, with increases in some age groups and changes in method choice. As few age and gender specific analyses of more distant conflicts have been conducted, it is not clear if these findings reflect a change in the epidemiology of suicide in wartime. Therefore, we examined suicide rates in Scotland before, during and after the Second World War to see if similar features were present. METHODS: Data on deaths in Scotland recorded as suicide during the period 1931 – 1952, and population estimates for each of these years, were obtained from the General Register Office for Scotland. Using computer spreadsheets, suicide rates by gender, age and method were calculated. Forward stepwise logistic regression was used to assess the effect of gender, war and year on suicide rates using SAS V8.2. RESULTS: The all-age suicide rate among both men and women declined during the period studied. However, when this long-term decline is taken into account, the likelihood of suicide during the Second World War was higher than during both the pre-War and post-War periods. Suicide rates among men aged 15–24 years rose during the Second World War, peaking at 148 per million (41 deaths) during 1942 before declining to 39 per million (10 deaths) by 1945, while the rate among men aged 25–34 years reached 199 per million (43 deaths) during 1943 before falling to 66 per million (23 deaths) by 1946. This was accompanied by an increase in male suicides attributable to firearms and explosives during the War years which decreased following its conclusion. CONCLUSION: All age male and female suicide rates decreased in Scotland during World War II. However, once the general background decrease in suicide rates over the whole period is accounted for, the likelihood of suicide among the entire Scottish population during the Second World War was elevated. The overall decrease in suicide rates concealed large increases in younger male age groups during the War years, and an increase in male suicides recorded as due to the use of firearms. We conclude that the effects of war on younger people, reported in recent conflicts in Central Europe, were also seen in Scotland during the Second World War. The results support the findings of studies of recent conflicts which have found a heterogeneous picture with respect to age specific suicide rates during wartime

Iconic dishes, culture and identity: the Christmas pudding and its hundred years’ journey in the USA, Australia, New Zealand and India

Asserting that recipes are textual evidences reflecting the society that produced them, this article explores the evolution of the recipes of the iconic Christmas pudding in the United States, Australia, New Zealand and India between the mid-nineteenth and the mid-twentieth centuries. Combining a micro-analysis of the recipes and the cookbook that provided them with contemporary testimonies, the article observes the dynamics revealed by the preparation and consumption of the pudding in these different societies. The findings demonstrate the relevance of national iconic dishes to the study of notions of home, migration and colonization, as well as the development of a new society and identity. They reveal how the preservation, transformation and even rejection of a traditional dish can be representative of the complex and sometimes conflicting relationships between colonists, migrants or new citizens and the places they live in

Some psychological factors associated with illness behavior and selected illnesses

In the expanding field of medical sociology, the frequency of visits to a free medical facility has become an important form of illness behavior. Such behavior not only reflects the individual's physical health, but also his perception of it, and his decision what to do about it. Involved here are also his attitudes toward doctors and medical care, his psychological make-up, and his phenomenological well-being. Various studies have been able to relate the frequency of dispensary visits to such variables as occupational status, self-esteem and self-acceptance, perceived stress, and the readiness to assume the sick role.The present study was concerned with relating the frequency of dispensary visits to the following variables: disturbances of mood (reported well-being) and self-report measures of aggressive tendencies and of control over impulsiveness and over feelings of anger. The same variables were also related to three diagnostic categories: rheumatoid arthritis, hypertension, and ulcer. The major findings, obtained on an industrial population of over 300 male workers, are summarized below: 1. 1. Subjects who obtained high scores on the Mood Scales labeled Aggressive, Jittery, and Depressed had a greater frequency of illness behavior (dispensary visits for illness and illness absences).2. 2. Subjects who scored high on a self-report scale reflecting a tendency to engage in overt aggressive behavior, had a greater frequency of illness behavior.3. 3. The above test and questionnaire data were unrelated to control variables, not indicative of illness behavior: hernia, dispensary visits for injuries, and absences for personal leaves.4. 4. When the measures of control over impulsiveness and over feelings of anger were considered jointly with the other scales, then it was apparent that the amount of control affects the association of illness behavior with mood and overt aggressiveness: strong control reduces the association and weak control enhances it.5. 5. If the scales reflecting tendency to engage in overt aggressive behavior and to control impulsiveness and angry feelings are used to construct a two-dimensional space, then the following placements of the different diagnostic categories are possible: 5.1. (a) Hypertensive men tend to be low on overt aggressiveness and high on control.5.2. (b) Rheumatoid arthritics tend to be high on overt aggressiveness and high on control.5.3. (c) Men with ulcers tend to be low on overt aggressiveness and low on control.5.4. (d) Subjects with a high frequency of illness behavior tend to be high on overt aggressiveness and low on control.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/32133/1/0000186.pd

Long-term Effects of Dieting: Is Weight Loss Related to Health?

"Success" in dieting interventions has traditionally been defined as weight loss. It is implicit in this definition that losing weight will lead to improved health, and yet, health outcomes are not routinely included in studies of diets. In this article, we evaluate whether weight loss improves health by reviewing health outcomes of long-term randomized controlled diet studies. We examine whether weight-loss diets lead to improved cholesterol, triglycerides, systolic and diastolic blood pressure, and fasting blood glucose and test whether the amount of weight lost is predictive of these health outcomes. Across all studies, there were minimal improvements in these health outcomes, and none of these correlated with weight change. A few positive effects emerged, however, for hypertension and diabetes medication use and diabetes and stroke incidence. We conclude by discussing factors that potentially confound the relationship between weight loss and health outcomes, such as increased exercise, healthier eating, and engagement with the health care system, and we provide suggestions for future research. © 2013 John Wiley & Sons Ltd

Risk factors for disability among U.S. adults with arthritis

This article studies risk factors for physical and social disability among U.S. adults ages 55+ who have arthritis, compared to non-arthritis persons of those ages. The dependent variables refer to difficulties in walking, physical functioning (motions and strength), personal care, and household care. The data set is the Supplement on Aging (SOA) (n = 16,148) that accompanied the 1984 National Health Interview Survey. The SOA data are cross-sectional; relationships of risk factors to disability suggest causation but do not directly demonstrate it. Logistic regressions show that risk factors are similar for arthritis and non-arthritis people, with one important exception. (1) The similarities are: For both groups, odds of disability rise with age, diminish with education, and are higher for non-whites and non-married persons. Disability rises with number of chronic diseases and impairments, and it is elevated for underweight persons (Body Mass Index (BMI) < 20; further analysis indicates this reflects incomplete control of their severe illness status). Long duration of arthritis and recent medical care for it are associated with disability. (2) The exception is: Severe overweight (BMI [ges] 30) is a disability risk factor for arthritis people, but not for non-arthritis people. Previous research has shown that obesity/overweight is a risk factor for etiology of osteoarthritis; our analysis now shows its continued importance for disability when the disease is present.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/29565/1/0000653.pd