Abstract
This paper describes issues related to internal theft/shrinkage at Subways Inc., in the United States. It describes the aims and benefits of their automated cash control system and looks at the role of managing in regards to internal theft/shrinkage. The paper also discusses the implications of internal theft/shrinkage for Subways Inc., and the hospitality industry in general.

Table of Contents:
Internal Theft/Shrinkage at Subways in the United States
Effect on the Hospitality Industry
Effect on Subway, Inc
The Role of Management in Relation to Internal Theft/Shrinkage at Subway
Training Implications and Concerns
Training and Information Resources for Internal Theft/Shrinkage at Subways in the United States
Financial Implications for Internal Theft/Shrinkage at Subways in the United States

From the Paper
"Whereas it is apparent that training implications and concerns are needed for Internal threat/ shrinkage, a lot of OBM practitioners undertake an assessment prior to interfering, the details of such evaluations do not find coverage in writing. It is important to conduct an organizational functional assessment before intervention to find out variables responsible for maintaining cash shortages, and an intervention package comprising of feedback and responsibility was implemented based on the outcomes of the evaluation. The impact of the intervention package was assessed with an ABAB reversal design. At the time of baseline, daily cash shortages averaged $2.27. When the feedback and accountability package was executed, average cash shortages were lowered to $0.06 daily. A rise in average daily cash shortage to $7.78 was observed at the time when the intervention package was taken away. At the time when the feedback and accountability package was reinstated, average daily cash shortages lowered to $0.19. The outcomes of the present study recommend that novice practitioners can successfully use organizational functional assessment in order to diagnose and rectify performance problems. (Rohn; Austin; Lutrey, 2002)"

Tags:resources, automated cash control, finances

Abstract
Automated external defibrillators (AED's) are essential tools in health care and emergency services. It is a portable automatic device used to re-establish regular heart rhythm to patients in the event of cardiac arrest. This paper examines how their use has become popular and how, though they have been proven to have potential in saving lives, there are still important issues regarding their use and education that have to be addressed. It attempts to show how the success of AEDs in the health industry depends on the effectivity of awareness and educational programs.

Outline:
Introduction
Automated External Defibrillator Use
Issues Regarding Automated External Defibrillator
Conclusion

From the Paper
"AED's are small computing devices, electrodes, and electrical circuitry. The electrodes collect information about the heart's rhythm. There are specific AED's designed for children, which deliver milder shocks, and for adults. When the heart is exhibiting ventricular fibrillation, the computer prompts for the delivery of a defibrillating shock to the heart through the victims' chest wall (Liddle et al, 2003). Ventricular fibrillation is detected and electric shock delivered through the AED's electrodes imbedded in adhesive pads which are placed on the victim's body. A critical element in the successful use of AED is the placement of the electrode pads because they are the tools for detecting heart activity as well as the channels for the actual defibrillation (Beckers et al, 2005). "

Tags:arrest, automated, cardiac, resuscitation, ventricular

Abstract
This paper reviews the statement of cash flows for Papa John's Pizza and Dominos Pizza, and identifies how much cash was generated or used by operating, financing and investing activities. Using the statement of cash flows, the paper identifies some of the significant internal events that affected the company's cash position. The paper describes the changes in revenues and net incomes over the company's solvency, liquidity and profitability.

Tags:statement of cash flows, liquidity and solvency, ratio analysis, comparative analysis

Abstract
This is a detailed explanation of how to prepare a cash flow analysis and what a cash flow analysis measures. The theory of calculating the cash flow of Spaulding Enterprises is used as an example.

From the Paper
"A cash flow analysis measures the actual intake and outflow of cash in an organization. The accrual accounting system that most large companies use to prepare their financial statements is based upon the idea that expenses should match earnings. For example, a piece of equipment may produce items that are sold over a period of time. So rather than expense the item all at once, it is depreciated over its useful life to show that the cost of each item includes part of the expense..."

Tags:cash, flow, analysis, manufacturing

Abstract
This paper describes and analyzes the statements of cash flow for Bank of America and Wachovia, two American financial institution. The paper includes discussions on cash on hand. The paper concludes with a look at investing, financing, gains and losses and net increases in deposits.

Tags:banks, financial institutions, thrift industry, Bank of America, Wachovia, cash flow, deposits

Abstract
This paper is on cash flow for a small software company, noting the particular requirements of such a company and the way cash flow can be used to make decisions about the company.

From the Paper
"Managerial accounting entails various specific elements of cash flow, but these and their effects may differ from one type of business to another. Different types of cash flow have to be considered for a software company, based on the business requirements, workforce, and business environment. One analyst notes that "growing software companies track the actual cash going in and out of the business very closely" (Crankshaw para. 7). Crankshaw also notes that in a software company, engineering, marketing, and operations often make product-related decisions "that not only strengthen the company's infrastructure and its competitive advantage in the marketplace, but that improve cash flow as well" (Crankshaw para. 3). The reason for this is because there are many non-cash events that can have a negative effect on profitability that can thus distort the image of the cash flowing through the business."

Tags:cash, flow, decisions

Abstract
A brief review of the differences between cash-basis financial accounting and accrual-basis financial accounting. Differences between accountants and financial managers regarding treatment of cash are also discussed.

From the Paper
"This paper compares and contrasts cash-basis financial accounting and accrual-basis accounting. Additionally, differences between accountants and financial managers with respect to the treatment of cash are considered.
"The conceptual difference between cash-basis financial accounting and accrual-basis financial accounting centers on the recognition of income and expenses. Within this context, a differentiation is made in accrual-basis financial accounting between a) income and expenses and b) receipts and disbursements."

Tags:Cash-basis, financial manager, accountant, Accrual-basis

Abstract
The paper identifies the purpose of the statement of cash flows, the various components that comprise that statement and how the statement is used by different stakeholders.

From the Paper
"If accounting is the language of business, three key financial statements are its literature. The balance sheet income statement, statement of owners' equity and statement of cash flows are used by stakeholders both inside and outside the company to analyze the company's operations. The balance sheet income statement and statement of owners'equity are often well-understood by stakeholders and provide information about the company at a specific date. The balance sheet defines the company's ownership structure and overall financial health, including what it has..."

Tags:statement of cash flows, financial statements

Abstract
This paper explores the various legacy purchase methods currently available which include credit cards, checks and online purchasing, which have basically done away with the need for actual cash. This paper details the various benefits to purchasing items and conducting business by way of a legacy payment method. This paper examines the numerous types of transactions that can be done with the use of a credit card including renting a car, hotel reservations, online and phone purchases. The writer of this paper also delves into the drawbacks of this particular payment method including the risk of exposing personal and financial information to third parties, when paying by credit card. This paper discusses the numerous problems that can arise when making purchases online where personal information is often vulnerable to exposure and unauthorized access. This paper also delves into the various technologies now available which help protect personal and sensitive information from being stolen which include the implementation of encrypted and secure websites.

Table of Contents:
Advantages
Disadvantages
Bibliography

From the Paper
"One of the most critical issues that exist in the use of legacy payment methods in a networked environment, such as the credit card, is how secured are the financial and personal information of the credit card users. Especially when used online, where information is oftentimes vulnerable to threats and unauthorized access, there is a high possibility that credit card information may not be secured. This thus is causing great concerns for consumers. One of the processes when using credit cards in an online trading activity is the transmission of credit card numbers. If the server or web site that handles the information exchange between the consumer and the receiver is susceptible to unauthorized access, there is a chance that the credit card information may be stolen and used by another person for his own personal transactions."

Tags:payment, currency, cash, credit, cards, technology, internet, security, finance

Abstract
This paper describes the task of air traffic controllers, which is to ensure safety for commercial and private aircraft, and various issues they encounter in their work. First, the paper discusses how the air traffic control system is run by the FAA (Federal Aviation Administration) and the ATCSCC (Air Traffic Control System Command Center) which is the at the head of all traffic control management. Then, the paper examines situations and conditions which can make the work stressful and difficult. Next, the paper considers staffing and management of air traffic controllers. Other issues that are explored include aircraft separation criteria and other safety measures. Finally, the paper addressed costs in air traffic control and the possibility of privatization. The paper concludes by discussing radar systems of communication and their importance.

From the Paper
"The air traffic control system is run by the FAA (Federal Aviation Administration, which uses the airspace divisions to guide the system. The ATCSCC (Air Traffic Control System Command Center is the at the head of all traffic control management. Problems such as bad weather, traffic overloads, and faulty runways are also under the jurisdiction of the ATCSCC. There is one Air Rout Traffic Control Center (ARTCC) for each center. The function of this entity is to handle air traffic within each sector except for TRACON and local airspace. The Air Each airport has an Air Traffic Control Tower (ATCT), which handles takeoff, landing, and ground traffic. The Flight Service Station (FSS) focuses its service and information on small airports and rural areas, where private pilots are in need of information such as the weather, route, terrain, and flight plan. The FSS also handles emergencies and search-and-rescue missions for aircraft that are missing or overdue."

Tags:Air Rout Traffic Control Center, Federal Aviation Administration, TRACON, ADS-B