bluuebunny/crossref_metadata_2025_split huggingface dataset:
The retail inventory method: The third major costing system
Authors: Wayne Corcoran A. 
Published: October 2002

AbstractAn organization that has but a single product would be a rarity in the United States today. While single‐product firms and tools such as break‐even analysis may have been in vogue at the turn of the century, today jointness pervades the scene. The bank that issues a mortgage to a customer also may have managed his or her checking account or granted a student loan to his or her daughter. The department store that sold a suit one week earlier may have attracted the customer with its furniture, toys, and cosmetics. The hospital whose obstetrical team delivered the baby may have been chosen because its excellent orthopedics department set the husband's broken leg three years prior. The sporting goods manufacturer may sell its golf clubs because of its reknown for skis and tennis rackets. It makes no difference whether it is products or services or departments; all share equipment, time, and reputation. The list goes on forever; jointness is the rule, not the exception.Management can pretend that there is only one product and attempt to isolate its effects, as if it were in a vacuum. However, pretending does not eliminate jointness and the purifying assumption is apt to mislead analysis. So how should jointness be treated?Other than the mathematical programming models of the last forty years, only one model for dealing with jointness has been widely adopted for most of the twentieth century; that model is the retail inventory method. The retail system typically is used by department stores to control inventories that consist of 100,000 or more items.The retail system recognizes costs and prices, inflation and obsolescence, mistakes and successes. It tracks purchases and sales, deals with discounts and transfers, and controls investment while providing an estimate of ending inventory. Fortunately, the retail system, the favorite of the department store and the boutique, could be used in the factory as well as in a variety of service and nonprofit organizations.This article briefly reviews the retail method and then uses linear programming (LP) and postoptimality analysis to modernize the traditional conceptions—to attempt to make a good system even better.Many constraints are studied including overlapping seasons, sales quotas, target inventories, product life cycles, and spatial and monetary limitations, among others. In the process, one comes to appreciate the size of the inventories being controlled, the human and departmental interactions, and the usefulness of the LP‐retail system (“knotty retail” is perhaps an appropriate name) not only to generate cash budget estimates and to manage stock levels, but also to select the most satisfying alterations of managerial policy.The article concludes by discussing further constraints and other types of organizations that might benefit from adapting the retail system.
Developing maintenance craft labor efficiency through an integrated planning and control system: A prescriptive model
Authors: Finch Byron J. , Gilbert James P. 
Published: October 2002

AbstractThe area of maintenace management has been placed under increasing pressure because of changes in the manufacturing production planning and control systems. In the last few years plant management has been asked to respond to productivity and quality challenges unmatched in business history. The maintenance department plays an important, indeed vital, role in the attainment of improved levels of productivity and quality.This article examines the relationship between production and maintenance management systems. A conceptual model is developed that integrates the preventive and corrective aspects of maintenance planning with the priority and capacity activities of the production planning system. The model assists management in scheduling maintenance craft labor for additional efficiency and effectiveness.
Procedures for the part family/machine group identification problem in cellular manufacturing
Authors: Wemmerlöv Urban , Hyer Nancy Lea 
Published: October 2002

AbstractOne of the first, and most important, problems faced in the design of a cellular manufacturing system is the identification of part families and machine groups and the simultaneous or subsequent evaluation of the associated cell properties. This cell formation problem is embedded in a larger cell design process. This article first discusses the general cell design process and its objectives and then proposes a framework for structuring the cell formation problem, which encompasses four basic solution approaches. These approaches are based on the fundamental ways part families and machine groups are identified and matched within the cell formation process. The framework is then used to classify descriptive and analytic procedures for the part family/machine group identification problem found in the literature. In all, over 70 such contributions are categorized and briefly reviewed. Promising procedures are identified and areas where additional research is needed are highlighted. It can be concluded that cell formation, despite the reliance on computerized procedures, is a process that is difficult to formalize and that requires a large portion of human insight and decision making.
On apportioning costs to customers in centralized continuous review inventory systems
Authors: Gerchak Yigal , Gupta Diwakar 
Published: October 2002

AbstractMany manufacturing firms use common production and warehousing resources to jointly supply customers' demands that vary significantly in their variability. For example, it is a common practice in the defense manufacturing industry, while supplying both to the department of defense and the commercial market, to routinely combine safety stocks of the same part meant for different end users, thereby achieving lower overall operating costs. Whereas it might be possible to make a strong case for benefits of centralization (provided this does not result in substantial increases in administrative costs), it is not at all clear that an individual customer will necessarily benefit from centralization under some commonly used methods of allocating inventory costs to customers. For example, if inventory costs are spread evenly over all items stocked (produced), it is possible that a customer will end up paying more (in absolute terms) than what it would have paid on a stand‐alone basis. The purpose of this paper is to first show that it is economical to consolidate. It then investigates some apparently “reasonable” and popular methods of cost allocation to demonstrate their potential for unfairness. It also proposes a method that is fair in the sense that any customer's post‐centralization share of overheads does not exceed its costs without consolidation. The findings of this study are particularly relevant for customers with large steady demands, such as the department of defense, who might inadvertently be subsidizing inventory costs of customers with smaller and more variable demands under an unfair allocation scheme.
An empirical assessment of the perceived relevance and quality of POM‐related journals by academicians
Authors: Barman Samir , Tersine Richard J. , Buckley M.Ronald 
Published: October 2002

AbstractAs in other fields, promotion and tenure decisions of academicians in POM are very closely related to their publication achievements. Such achievements are generally measured by where academicians publish rather than just what they publish. Therefore, the perceived quality or image of POM journals is important to the faculty and researchers in this field. Not surprisingly, several previous studies have attempted to rank order journals belonging to related fields such as accounting, finance, economics and management. Unfortunately, for POM journals, there exist little published data accepted and shared by all in this respect.The primary objectives of the study are to establish the perceived relevancy and quality ratings of 20 selected journals that are frequently used to disseminate POM‐related research work. The results are based on a questionnaire survey of those Decision Sciences Institute members who listed POM as their primary area of interest (DSI code N).Regarding relevancy, the Journal of Operations Management is rated as the most relevant journal for POM research. Other journals that received high relevance ratings are: International Journal of Production Research, International Journal of Operations and Production Management, Journal of Manufacturing and Operations Management, Decision Sciences, and Production and Inventory Management Journal. Based on the quality ratings. Management Science, Journal of Operations Management, and Decision Sciences appear to be the “best” journals publishing POM‐related research. IIE Transactions, International Journal of Production Research, Harvard Business Review, Operations Research, Naval Research Logistics, and Journal of Manufacturing and Operations Management form the group of next best journals.The results provide some evidence of an apparent incongruity between the notions of journal relevancy and journal quality, as perceived by the respondents. Some journals that received high quality ratings were found only moderately relevant to POM research. On the other hand, some journals received poor quality ratings but were rated highly for relevancy. The opinions of the associate and full professors, as well as those with better publication associations with the included journals, were found strikingly similar to those of the entire sample surveyed.Some discrepancy was evident as to what the respondents and their administrative evaluators think are the top journals. The faculty evaluators tend to consider Management Science and Operations Research as the top two journals in the POM field. Such an observation, along with other pertinent data, suggests that there still exists a tendency to equate POM with OR, and the field, to an extent, is suffering from an identity crisis.
The capacitated dynamic lot‐sizing problem with startup and reservation costs: A forward algorithm solution
Authors: Sandbothe Richard A. 
Published: October 2002

AbstractOften in production environments, there are several products available to be processed on a machine. The decisions that must be made are: 1) which product should be processed next, and 2) how much time should elapse before a changeover occurs and a different product is chosen for processing. This problem is known as the multiple product cycling problem.The single product variation of this problem is addressed in this paper. It is assumed that the product to be processed next has already been chosen (decision #1). The second decision concerning production run length must now be determined. In the single product problem, there is a fixed startup cost associated with turning the machine on in a period when the machine was off in the previous period and a fixed reservation cost incurred in each period in which the machine is on. Ending inventory in a period is assessed a holding cost.The relationship of the single product problem to the multiple period problem is as follows. The startup cost is identical to the changeover cost in the multiple product problem. By processing a particular product, other products must wait. This effect is captured by the reservation cost which is the opportunity cost one would incur by having the machine dedicated to processing a particular product.A forward dynamic programming algorithm is presented which uses heuristic rules to detect empirical decision horizons. The entire problem is partitioned into smaller Subproblems which are then easily solved. The subproblems are created by the occurrence of startup regeneration points. These are periods where there is no ending inventory and the following period contains a machine startup.Computational experience is reported which shows that reductions in computational effort (measured in CPU time and the number of nodes in the decision tree evaluated) can be as high as 95 to 99% when using the decision horizon techniques and bounding procedures described in this paper. These results are based on the solution of 28 test problems that were each 20 periods in length. Because a forward algorithm was used, not only were the solutions to the 20‐period problems obtained, but the solutions to the one‐period problems through 19‐period problems were obtained as well. Even though the procedure described in this paper cannot guarantee that it will always find the optimal solution, it did find the optimal solution in every problem tested.By being able to solve the single product problem presented in this paper quickly, the ability to rapidly generate optimal or near optimal solutions to the multiple product problem (which uses the procedure described in this paper as a subroutine) appears closer to realization.
Overloaded overheads: Activity‐based cost analysis of material handling in cell manufacturing
Authors: Datar Srikant , Kekre Sunder , Mukhopadyay Tridas , Svaan Eric 
Published: October 2002

AbstractManufacturing managers today are pressed by aggressive international competitors, high input factor prices, and customers who demand better quality at lower cost. In such an environment, there is a growing need to exploit the time, cost and quality advantages of cell manufacturing (Hyer and Wemmerlöv (1984)). Unfortunately, traditional cost accounting systems may be a major roadblock on the highway to future manufacturing competitiveness. These systems may stifle manufacturing initiatives to improve process design by providing inaccurate cost information. They may also send the wrong signals to managers who must evaluate the cost/benefit impact of process innovation (such as cells and group technology implementation), thereby causing companies to retain outmoded, inefficient manufacturing practices.We discuss the results of our field study which illustrates the use of activity‐based costing (ABC) to quantify the benefits of cell manufacturing and synchronized process flows. Auto Light Company, a Fortune 500 automobile components manufacturer, had begun to replace its functional layout with synchronous manufacturing cells. Although dramatic progress had been made in operational measures (such as throughput time, work‐in‐process (WIP) inventories, and material flow distance), existing accounting systems failed to trace these savings to the source, namely the change in manufacturing practices. Overheads were being allocated to products on the basis of direct labor or machine hours, which at Auto Light are no different in cells than in traditional manufacturing.A joint Auto Light management/Carnegie Mellon University team examined the impact of cell manufacturing on major cost categories. The group identified material handling expenses (which exceed $5,000,000 per year, and comprise approximately 10% of total factory costs) as a promising area for analysis using ABC principles. We sought to identify relevant material handling cost drivers: that is, activities that (1) create costs and (2) seem reasonable to use as proxies for assigning costs to products. Interviews, plant records and time‐and‐effort studies pointed to “number of moves” and “distance moved” as key drivers of material handling costs. Annual production volumes, physical dimensions of products and their production routings were used to calculate the number of moves, and the distance
In situ ageing of fine beech roots (Fagus sylvatica) assessed by transmission electron microscopy and electron energy loss spectroscopy: description of microsites and evolution of polyphenolic substances
Authors: Watteau Françoise , Villemin Geneviève , Ghanbaja Jaafar , Genet Patricia , Pargney Jean‐Claude 
Published: October 2002

AbstractRoot biomass is quantitatively and qualitatively important in most ecosystems, but its contribution to the pool of organic matter in the soil is not clear. This work was designed to specify root ageing on an ultrastructural scale by transmission electron microscopy combined with microanalysis by electron energy loss spectroscopy. This approach is very suitable for studying the soil/plant interface, and for semi‐quantitative analysis of the evolution of polyphenolic substances during root evolution. Three root segments were studied according to a gradient of root senescence: the apical and basal segments of the mycorrhiza and the mycorrhiza‐carrier root. Each segment contained a certain proportion of senescent cells, some of which were of fungal origin, and this proportion increased as the root aged. In the three segments, the soil/plant interfaces were differentiated, and the micro‐organisms observed in situ were described. Senescent root cells contained many polyphenolic substances and our results showed that these substances were, according to the root segment, differently associated with Ca, N and Si. When all these ultrastructural data are correlated with more global data, they can be usefully applied to root cell physiology, microbiology and pedology. This approach makes it possible to specify the evolution of organic matter in situ in soils whatever its origin.
A suppressive effect of the adenovirus 5 protein E1B 55K on apoptosis induced by IL‐3 deprivation and γ‐irradiation
Authors: Ben Jilani Kamal Eddine , Gaillard Jean‐Philippe , Petit Frédéric , Arnoult Damien , Roumier Anne‐Sophie , Labalette Myriam , Ameisen Jean‐Claude , Estaquier Jérôme 
Published: October 2002

AbstractThe murine IL‐3‐dependent myeloid cell line 32D undergoes a rapid death when deprived of interleukin‐3 (IL‐3), a process that is suppressed or delayed by the constitutive expression of Bcl‐2 or the Bcl‐2‐related Bcl‐xL survival protein. The adenovirus type 5 E1B region encodes an E1B 55K protein, that has been reported to bind and inactivate the p53 protein that plays an important role in the induction of apoptosis. In order to explore the potential effect of the E1B 55K protein on IL‐3 deprival‐induced cell death, we have established 32D cell lines overexpressing the adenovirus E1B 55K protein and compared its ability to modulate the cell death with that of the human Bcl‐2 protein. We observed that E1B 55K, as Bcl‐2, delays the cell death caused by either IL‐3‐deprivation or DNA damage induced by γ‐irradiation. Cell‐cycle analysis after IL‐3 deprivation indicated that surviving Bcl‐2 transfectants accumulate predominantly in the G0/G1 phase of the cell cycle, while E1B 55K transfectants survive in both G0/G1 and the S and G2/M phases of the cell cycle. zVAD‐fmk, a broad caspase inhibitor, prevented chromatin condensation and fragmentation, but not cell death, suggesting that IL‐3 deprivation induces a cell death program in which the caspases are dispensable. In contrast, both E1B 55K and Bcl‐2 allowed cell survival and prevented the typical features of programmed cell death, such as phosphatidyl‐serine exposure, loss of mitochondrial membrane potential, and chromatin condensation and fragmentation. Our findings indicate that the adenovirus 5 E1B 55K protein has the capability to act as a survival factor, and suggest that E1B 55K exerts its effect upstream of the activation of effector caspases, by preventing the loss of mitochondrial membrane potential induced by IL‐3 deprivation.
Global weak solutions for 1+2 dimensional wave maps into homogeneous spaces
Authors: Zhou Yi 
Published: October 2002

In this paper, we consider the Cauchy problem of wave maps from 1+2 dimensional Minkowski space into a compact, homogeneous Riemannian manifold. We construct a finite energy global weak solution by a “vanishing viscosity” method.

Résumé
Dans ce travail nous construisons une solution globale faible avec énergie finie, du problème de Cauchy pour des “application d’ondes” de l’espace de Minkowski à valeurs dans une variété compacte homogène riemannienne.
Propagation of space moments in the Vlasov–Poisson Equation and further results
Authors: Castella F. 
Published: October 2002

We show that, if the initial data has moments in the space variable

x

higher than three, then the corresponding solution

ƒ(t, x, v)

of the Vlasov–Poisson System has also moments in

x - vt

higher than three (propagation of high space moments). We also prove the propagation of low moments in the space or in the velocity variable, and state further a priori estimates for solutions of the Vlasov–Poisson System having infinite kinetic energy.

Résumé

Pour une solution

f = f (t, x, v)

du système de Vlasov–Poisson nous prouvons que, si la donnée initiale

f^0

possède des moments dans la variable d’espace

x

d’ordre plus grand que 3, alors

f

possède également des moments d’ordre plus grand que 3 dans la variable

x - vt

(propagation des moments d’espace d’ordre élevé). Nous prouvons également la propagation des moments d’ordre peu élevé dans les variables d’espace ou de vitesse. Enfin, nous établissons diverses estimations a priori pour des solutions du système de Vlasov–Poisson ayant une énergie cinétique infinie.
Biodiversity associated with Sabellaria alveolata (Polychaeta: Sabellariidae) reefs: effects of human disturbances
Authors: Dubois Stanislas , Retière Christian , Olivier Frédéric 
Published: October 2002

Infauna diversity is reported from the Sabellaria alveolata reefs in the bay of Mont Saint-Michel in France, known as the greatest European reef formation. Polychaetes dominate the fauna, but other species also play a role in terms of reef functioning. Species richness of the associated infauna is much higher than that of the surrounding sediments and is concentrated mainly on the reef surface. Species richness clearly varied according to the three stages of reef evolution: the ‘degraded’ reef stage is different from the ‘ball-shaped structure’ and ‘platform’ stages. Multivariate analyses indicate that three species communities can be distinguished, each corresponding to a different stage of reef development. The number of species is very high, but only a few species are restricted to a particular reef stage. Variations of surface topography and spatial heterogeneity can explain unusual associations of species that make infauna associated with S. alveolata reefs very unique.Moreover, the high densities of S. alveolata (up to 60,000 ind m−2) raise questions regarding the role of the reefs in the ecosystem of the bay. Anthropogenic influences, notably mechanical disturbances due to fishing activity, show a steady increase and may have a serious impact on the assemblage diversity and the ecological stability of the reef, even though recolonization of S.alveolata is possible in degraded reef areas. An important question that must be addressed is whether human activities could influence the role of S. alveolata reefs in the bay of Mont Saint-Michel.
Permutations with Restricted
Cycle Structure and an
Algorithmic Application
Authors: BEALS ROBERT , LEEDHAM-GREEN CHARLES R. , NIEMEYER ALICE C. , PRAEGER CHERYL E. , SERESS ÁKOS 
Published: October 2002

Let q be an integer with q [ges ] 2. We give a new proof of a result of Erdös and Turán
determining the proportion of elements of the finite symmetric group Sn having no cycle of
length a multiple of q. We then extend our methods to the more difficult case of obtaining
the proportion of such elements in the finite alternating group An. In both cases, we derive
an asymptotic formula with error term for the above mentioned proportion, which contains
an unexpected occurrence of the Gamma-function.We apply these results to estimate the proportion of elements of order 2f in Sn, and
of order 3f in An and Sn, where gcd(2, f) = 1, and gcd(3, f) = 1, respectively, and log f
is polylogarithmic in n. We also give estimates for the probability that the fth power of
such elements is a transposition or a 3-cycle, respectively. An algorithmic application of
these results to computing in An or Sn, given as a black-box group with an order oracle, is
discussed.