Separation of hunting and natural mortality using ring-return models: an overview

Ring-recovery methodology has been widely used to estimate survival rates in multi-year ringing studies of wildlife and fish populations (Youngs & Robson, 1975; Brownie et al. , 1985). The Brownie et al. (1985) methodology is often used but its formulation does not account for the fact that rings may be returned in two ways. Sometimes hunters are solicited by a wildlife management officer or scientist and asked if they shot any ringed birds. Alternatively, a hunter may voluntarily report the ring to the Bird Banding Laboratory (US Fish and Wildlife Service, Laurel, MD, USA) as is requested on the ring. Because the Brownie et al. (1985) models only consider reported rings, Conroy (1985) and Conroy et al. (1989) generalized their models to permit solicited rings. Pollock et al. (1991) considered a very similar model for fish tagging models which might be combined with angler surveys. Pollock et al. (1994) showed how to apply their generalized formulation, with some modification to allow for crippling losses, to wildlife ringing studies. Provided an estimate of ring reporting rate is available, separation of hunting and natural mortality estimates is possible which provides important management information. Here we review this material and then discuss possible methods of estimating reporting rate which include: (1) reward ring studies; (2) use of planted rings; (3) hunter surveys; and (4) pre- and post-hunting season ringings. We compare and contrast the four methods in terms of their model assumptions and practicality. We also discuss the estimation of crippling loss using pre- and post-season ringing in combination with a reward ringing study to estimate reporting rate.     

Two Decades of Research Comparing For‐Profit and Nonprofit Health Provider Performance in the United States*

Objective. This article reports on a systematic review of data‐based, peer‐reviewed scientific assessments of performance differences between private for‐profit and private nonprofit U.S. health care providers published since 1980. Methods. Computerized bibliographic searches of all relevant databases yielded 149 studies (179 assessments) that compared the performance of for‐profit and nonprofit health care providers on four performance criteria (access, quality, cost/efficiency, and/or amount of charity care). Reported findings on performance were coded in one of three ways: for‐profit superiority, nonprofit superiority, or no difference/mixed results. Results. Overall, the nonprofits were judged superior 59 percent of the time, the for‐profits superior only 12 percent of the time, and for the rest (29 percent), no difference was found or results were mixed. Conclusions. Caution is warranted on policies that encourage private for‐profit entities to replace private nonprofit providers of health care services in the United States.     

Financial reporting in Europe: Prospects for research

This paper is a commentary on the future of financial reporting in Europe and on how research into accounting issues can be relevant to policy makers. Combining scholarship in accounting with scholarship in management can offer insight into national and global issues where accounting communicates information that affects managerial decisions at the microeconomic level and political decisions at the macroeconomic level. The paper cites examples of recent research in financial reporting and points to the current work plans of leading policy makers to illustrate the potential for researchers to influence policy directions. The context of financial reporting, nationally and globally, and the data available in the public domain, provide continued opportunities for researchers investigating accounting issues in the private sector and the public sector.     

Comparative Capitalism without Capitalism,and Production without Workers: The Limits and Possibilities of Contemporary Institutional Analysis

The aim of this paper is to consider the extent to which the comparative capitalism literature fully reflects the available empirical evidence in its attempts to model different versions of capitalism and, in particular, whether it adequately captures the roles of diverse stakeholders within the capitalist system. In doing so, particular attention is accorded to the varieties of capitalism literature, business systems theory and regulation theory. In addition, there is reflection in the paper on whether any strand of the literature is able to deal effectively with the recent economic crisis and systemic change. It is argued that more attention needs to be devoted to exploring the structural causes of change and the marginalization of the interests of key social groupings, most notably workers, from the process of institutional redesign.     

Design and implementation of a Drum-Buffer-Rope pull-system

Purpose: This paper investigates the selection, design and implementation of a Drum-Buffer-Rope (DBR) type of production pull-system in a panel fabrication plant characterised by extensive shared, batch resource resources within a low volume UK manufacturer of large vehicles. This was the second of a series of two related research projects conducted under the aegis of a Lean initiative at this case firm.

Design/methodology/approach: A purposively selected longitudinal case study conducted over 24?months and organised around a two phase research design. The initial body of evidence included a detailed map constructed by a project team of eight managers and accountants during a two day structured workshop; numerous unstructured interviews and observation of shop floor practices; document and archival analysis, and 140 photographs of the focal operation. Supplemented by extensive financial and operational data extracted from the firm’s accounting and MRP systems, including all data necessary to construct and implement bespoke capacity planning, work in progress (WIP) monitoring and simulation modelling tools. The case firm is anonymised.

Findings: The Lean manufacturing literature ignores the real-world issue of shared resources, and this gap is attributable to the concept of ‘rightsizing’ tools and equipment that is widely promoted within the Lean community. The case panel plant is characterised by extensive shared resources; many of which are also batch processes. The most appropriate pull-system method for this production environment is DBR. The detailed design of the DBR mechanism required a controlled transfer buffer of overhead conveyance capacity after the Drum because the extent of downstream process variability risked it being unable to offload panels, hence compromising throughput.

Research limitations/implications: The study is based upon a single case. This consequently has implications for the ability to generalise from the results.

Practical Implications: When the DBR pull-system design was implemented it reduced the number of panels in WIP by 60%. This equated to a 56% (18?days worth) reduction of manufacturing lead time and more than doubled the plant’s inventory turns (from 9.1 to 21.2). It also significantly improved delivery schedule adherence, with downstream jig stoppages in the Final Assembly falling from an average of six to less than one per week. The financial benefit was independently audited to equate to an annualised value of $850?K. Consequently, this project was awarded the first prize at its parent enterprise’s annual worldwide process improvement competition.

Originality/value: This paper details a novel technique that permits the routings of multiple value streams to be mapped and is useful for highlighting the identity and location of shared resources. It also contributes significantly to the literature that is available on the relationship between the Lean paradigm and the management of shared production resources, and adds to the literature on the detailed design and implementation of a DBR pull-system in a jobbing-type of environment.     

WHERE ARE THE WOMEN ENTREPRENEURS? BUSINESS OWNERSHIP GROWTH BY GENDER ACROSS THE AMERICAN URBAN LANDSCAPE

This study identifies the determinants of growth for male and female business ownership in a subset of U.S. counties. The results indicate that there are important characteristic and behavioral differences between the male and female populations in each county that affect regional changes in business ownership for each gender. In particular, the education level of males and females as well as the local family structure impact the propensity for firms owned by each gender differently. A Blinder‐Oaxaca type decomposition, a novel approach in the context of regional outcomes, demonstrates that although the effect of characteristic differences is larger, the behavioral differences are key to narrowing the gender disparity in business ownership. (JEL L26, R2, R3)     

Targeting lean process improvement projects for maximum financial impact

This empirical paper details a 12-month applied research project at a UK low-volume manufacturer of large vehicles. The industry problem from which this study originates was a concern over the subjective nature with which the firm’s existing lean intervention projects were being targeted (prioritised and selected). A structured literature review on this topic was unable to identify any objective decision support mechanism for doing so; one that encompassed financial as well as operational criteria. The resultant study was organised around an established seven-step action research framework. The main body of evidence was derived from extensive analysis of financial and operational data extracted from the firm’s enterprise resource planning system, along with two structured workshops that each involved multiple informants drawn from the firm’s production centres and its accountancy department. Supplementary primary research was provided in the guise of numerous unstructured interviews to validate data and from observation of shop floor practices. The main contribution of this article is identifying and addressing the gap highlighted above, by developing and testing a financially driven method for objectively targeting process improvement interventions within this large and geographically dispersed operation. This innovative method includes five new constituent techniques.     

Separation of hunting and natural mortality using ring-return models: An overview

Ring-recovery methodology has been widely used to estimate survival rates in multi-year ringing studies of wildlife and fish populations (Youngs & Robson, 1975; Brownie et al. , 1985). The Brownie et al. (1985) methodology is often used but its formulation does not account for the fact that rings may be returned in two ways. Sometimes hunters are solicited by a wildlife management officer or scientist and asked if they shot any ringed birds. Alternatively, a hunter may voluntarily report the ring to the Bird Banding Laboratory (US Fish and Wildlife Service, Laurel, MD, USA) as is requested on the ring. Because the Brownie et al. (1985) models only consider reported rings, Conroy (1985) and Conroy et al. (1989) generalized their models to permit solicited rings. Pollock et al. (1991) considered a very similar model for fish tagging models which might be combined with angler surveys. Pollock et al. (1994) showed how to apply their generalized formulation, with some modification to allow for crippling losses, to wildlife ringing studies. Provided an estimate of ring reporting rate is available, separation of hunting and natural mortality estimates is possible which provides important management information. Here we review this material and then discuss possible methods of estimating reporting rate which include: (1) reward ring studies; (2) use of planted rings; (3) hunter surveys; and (4) pre- and post-hunting season ringings. We compare and contrast the four methods in terms of their model assumptions and practicality. We also discuss the estimation of crippling loss using pre- and post-season ringing in combination with a reward ringing study to estimate reporting rate.