Abstract This paper provides evidence through studies and reports that mental illness shares a powerful relationship with homelessness. The mentally ill often suffer from symptoms that alienate them from supportive networks, thus leading them to homelessness. Bereft of stable living conditions, the mentally ill thus have an even more difficult time obtaining treatment to improve their condition. The paper shows that on the streets, these people are victimized by traumatic situations -- assaults by criminals and harassment by police. Concomitantly, social policies have contributed to the plight of many homeless people through de-institutionalization without providing support through community mental health services and the housing market. The paper shows that with the implementation of cost-effective and well-researched intervention, the relationship between homelessness and mental illness can be increasingly weakened.
From the Paper "However, in O"Dwyer's study (1997), the schizophrenic participants in the study also had an unhealthy and unstable home life (p. 301). Many of the younger participants ran away from home due to conflict with their parents (p. 301). The older respondents, who were more than fifty years old, led an itinerant lifestyle because of their work situations. They never considered themselves to be homeless even though their lifestyle meant that they never formed close and supportive relationships. Therefore when their illness prevented them from working, they did not have any supportive networks to assist them (O"Dwyer, 1997, p. 303)."
Abstract This paper explains that, given the Sarbanes-Oxley Act of 2002, in January, 2003, the FASB issued Interpretation Brief No. 46, Consolidation of Variable Interest Entities, which provides guidance to CPAs and financial professionals in the consolidation of variable interest entities (VIE). The author points out that the article's main points define how to choose if a VIE should be consolidated into a given firm's financial statements, provide the definition of primary beneficiaries of a VIE as well as provide guidance on how to account for a joint venture's creation of a VIE as in the case of Dell Financial Services and CTI Group. The paper states that the complexities of consolidating VIEs will increase significantly over time as joint ventures, mergers and acquisitions become the fuel of industry consolidations in manufacturing specifically.
Table of Contents:
Article Summary
Conclusion
From the Paper "The author states the example of Dell Financial Services (DFS) and CIT Group (CIT), and the assignment of VIE consolidation to the former due to their role in the joint venture of assuming liability for losses. CIT acts as the financial intermediary that enables transactions between DFS and customers acquiring Dell products and services. Dell owns a 70% stake in CIT and had invested as of January 31, 2003 a total of $35M in its operations. The joint venture is structured such that losses generated by DFS are fully allocated to CIT, while network incomes are allocated 70% to Dell and 30% to CIT."
Abstract This paper explains that Gap, Inc. is one of the world's biggest multinational specialty retailers, selling casual clothes, accessories and personal care products for women, men and children. The author points out that, since its beginning, the goal of Gap has been to make shopping easier. The paper stresses that the judicious use of technology, such as computer-telephony integration (CTI) and data warehousing, can play a vital role. The author underscores that Gap utilizes state of the art technology, such as integrated global databases, to coordinate its customer knowledge; however, the greatest recent technological change in customer service has been the advent of online shopping. The paper relates that the Web has served its American customers extremely well by offering an excellent online shopping service, but its British clients are annoyed because Gap fails to offer them the same service.
Table of Contents:
Introduction
Importance of Customer Service
Technology in Customer Service
Questionnaire
Results of Questionnaires
Conclusion
From the Paper "US customers felt that they got good customer service at Gap. Some said it was very important that there is a sufficient number of staff, compared to stores like Wal-Mart or Target, where it is hard to even find a staff member, let alone someone knowledgeable. UK customers had very similar comments, comparing Gap stores favorably to retailers such as Tesco, where there is almost no customer service. Gap seems to be impressing its customers by resisting the global trend towards self-serve."
