Abstract
This paper discusses the effects of the personnel cost-cutting measures employed by major airlines in the United States and their relationship to aircraft safety. The research focuses on four factors - employee layoffs, increase on employee workload, cutting employee benefits and cutting employee training. The paper presents a survey on aviation pilots at American Airlines (AA).

Table of Contents:
Abstract
Introduction
Background of the Problem
Statement of the Problem
Limitations
Delimitations
Definition of Terms
Acronyms
II Review of Related Literature Hypothesis
Introduction
Employee Benefits Cost Reduction and Wages Cutback
Employee Lay Offs
Increase in Employee Workload
Employee Training
Commercial Aircraft Safety
III Research Methodology
Introduction
Research Design
Research Model
Survey Population
Sources of Data
The Data Gathering Instrument
Pilot Study
Instrument Pretest
Distribution Method
Instrument Reliability
Instrument Validity
IV Results
Introduction
Demographics
Pilot's Awareness of Company Decision and Policies
Pilot's Awareness about AA's Cost Cutting Measures
Pilot's Perspective on the Effects of Cost Cutting
Measures of AA to Commercial Aircraft Safety
V Discussion
Introduction
Pilot's Awareness of company Decision and Policies
Pilot's Awareness about AA's Cost Cutting Measures
Pilot's Perspective on the Effects of Cost Cutting
Measures of AA to Commercial Aircraft Safety
Summary
VI Conclusion
VII Recommendations
Appendices

From the Paper
"Since, 1998 the Government Accountability Office (2004) (GAO) of the United States had reported that majority of the leading airline industries have a difficulty of acquiring revenue and profit increase because of the growth of Low Cost Airlines (LCA) The proliferation of Low Cost Airlines has caused a strict competition in terms of domestic market share due to the relatively low prices that were offered and the relatively low cost cutting measures of LCA. Hence, it is reported by GAO (2004) that the operation costs of LCA have even increased to $1 Billion or 10% of its total operation costs. In effect of this, the research inferred that such an effect had a significant impact in terms of how passengers in general compare and view LCA to Big Airlines."

Tags:Boeing, budget, pilot

Abstract
The paper analyzes Chris Murphy's article "What's Next" that focuses on current IT outsourcing practice and Lee and Margaret Covell's article "A Strategic Approach to Overhead Management" that discusses operations cost-cutting. The paper then looks at Joseph Bozada's article "Generating Shareholder Value: Much More Than Cost Cutting" that suggests that worker layoffs might be counter-productive and finally, the paper examines the editorial in the Measuring Business Excellence magazine that explains how improved cost-efficiency can also be achieved through an innovative use of accounting and financial processes. The paper notes that all four authors agree that companies need to look beyond such traditional cost-cutting methods as layoffs, outsourcing and downsizing.

Outline:
Introduction
Analysis: New Perspectives on Outsourcing and Operations Cost Cutting
Analysis: Novel Approaches to Cost Cutting
Conclusion

From the Paper
"In today's challenging business environment, companies are considering cost-cutting strategies more often than just a couple of years ago. There are three well-established methods of cost cutting: downsizing, outsourcing and cutting the costs of operations (Crampton & Hodge, 2007, p.341). Managers usually turn to one or a combination of these strategies during difficult economic times and/or situations of company underperformance. However, according to many analysts, such behavior might be counterproductive and even dangerous (Bozada, 2004, p.17). While hasty layoffs and downsized operations might improve the immediate financial situation, in the longer term they might create a strategic disadvantage and even cut into future revenue gains. According to Bozada, this happens because "This approach primarily focuses on cost cutting and will, by definition, only produce limited results" (p.17). What is needed therefore is a strategic and innovative approach to the concept of cost cutting."

Tags:layoffs, downsizing, accounting, outsourcing, operations

Abstract
This paper examines the changes that have occurred within aviation management following the attacks of September 11th, 2001. While there is a strong focus on the subject of security in respect to management, this paper also examines the business aspects of airline management.

Abstract
A study into the cost of running an effective and strong prison system in the state of Maryland and the effect this has on the overall budget of the state. The paper explains that, while this is important, it often comes at the cost of other budget cuts, including education and health. The paper includes recent statistics from the state budget, detailing the costs involved in incarcerating prisoners. The writer also concedes that, while it is expensive, the cost of crime is also high, and there has to be some kind of solution.

Contents
Introduction: Statement of the Problem
Methodology: Examining the Scope of the Problem
Increasingly Crowded Prisons
Alternatives to Incarceration
Reform Inside the Big House
Conclusion

From the Paper
"The treatment of prisoners causes few legal problems for the government of a dictatorship. A government that refuses to acknowledge the human rights of even its law-abiding citizens is not likely to show too many qualms about shoving its criminals into overcrowded and unsafe prisons or even to worry about whether the niceties of due process were considered in getting the person to prison to begin with. But the rule of constitutional law changes all that. Because we live in a country in which the rule of law is for the most part respected, the police, the court and prison officials " and the rest of us as well " must recognize prisoners are people who have broken the social contract. But still people like the rest of us."

Tags:crime, criminal, law, justice, protect, government, politics

Abstract
This paper looks at a mental health organization which is destined to face drastically reduced or eliminated discretionary costs.

From the Paper
"Identify which costs you think are likely to be discretionary or committed costs. The list of discretionary costs includes supplies, advertising and promotion, professional meetings/dues, transportation, and consulting. Committed costs consist of all the salaries, accounting/billing, and other activities/costs requisite to engage in the primary business activity. One possibility is to eliminate all discretionary costs. The discretionary costs could easily be eliminated or at the least reduced. However, this option is rarely good for morale and often increases costs in other areas unforeseen in the planning process. Yet, when faced with a required reduction in budget, these are the areas that must go first. In the following budgetary periods, strategies to reduce the fixed/operating costs, such as property/facilities overhead should be examined. "

Tags:activity, traditional, costing

Abstract
An 8 page discussion of the results of cost cutting and Canada's health cares systems. Emphasis is placed on the implications for health care administration. Reference is also made to strategies for sustaining the effects of cutbacks.

Abstract
This ten-page undergraduate paper argues that the government cutbacks and restructuring of the past two decades, whereby care was largely moved from the health care system to the home, resulted in excessive burdens on women caregivers and in elder abuse. Care needs to more evenly distributed.

Abstract
This paper examines how health care costs are rising rapidly, forcing companies to reduce benefits in other areas or require employees to contribute more to the cost of the premiums. It shows how some programs have cut benefits, while others have raised the co-pays for both doctor's visits and prescriptions. It analyzes some of the reasons for these increasing costs, such as federal spending and the aging of the baby boom generation.

From the Paper
"The fact that insurance pays so many medical bills has economic impact on the cost of that medical care. Most insurance pays at least 80% of the cost, greatly reducing the financial liability insured individuals incur when they receive medical care. By comparison, consider what cars people might buy if their auto insurance paid 80% of the cost (Fuchs & Garber, 2003). Then imagine that everyone gets such a price break whether they have auto insurance or not, with those who do have insurance absorbing most of the cost of that car for those with no insurance (Fuchs & Garber, 2003). People would be more likely to chose a Mercedes than a no-frills Chevrolet, although both would get them to work and back reliably."

Tags:baby, boom, insurance

Abstract
In a "Washington Post" article entitled "House Passes Major Tax Cut for Businesses", author Jonathan Weisman discusses the public policy issue of corporate tax cuts. The public policy described is at a development stage and reflects what is largely a federal issue. The policy is criticized for potentially having a direct conflict with public health policies on smoking. This paper explains that stakeholders are diverse and include American businesses, special interest groups, and residents of several states with no current income tax. Government departments directly involved in the policy are the House of Representatives and the Senate. The paper shows that ,overall, critics argue that the policy results in financial costs and support of special interest agendas, although the policy supports good government by addressing the policy issue of European Union export subsidy sanctions.

From the Paper
"Overall, the policy has drawn criticism that it reflects poor public policy. Notes Weisman, "the main criticism focused on the special-interest provisions secured by business lobbyists." Further, criticism has also focused on potentially increased costs of the bill beyond the $153 billion cut in business taxes over 10 years. Critics argue that extension of other tax breaks and the phasing in of other tax breaks will make the final toll much higher. Potentially, critics argue that the total cost of the House bill could be $260 billion."

Tags:House, Bill, legislation, republican

Abstract
The paper utilizes the example of a car dealership in order to analyze how rising health insurance costs can influence managerial decisions. The paper shows how cutting costs in a high-turnover, sales-dependent business could undermine productivity and harm the firm's bottom line. The paper reveals that the end result could be lost sales, enhanced training costs, and under-utilized overhead that collectively present a price tag exponentially higher than what is saved on health insurance.

Outline:
A Look at the Health Insurance Problem
The Revenue Cost of Unfilled Positions
Maximizing Overhead
Conclusion

From the Paper
"Rising health insurance costs are creating significant hardship for many American businesses, and present unique challenges from the perspective of managerial economics. When making business decisions and planning budgets, managers must remain mindful of the fact that health insurance costs are escalating and are predicted to keep rising. These costs can provide a direct hit on a firm's overall profitability, and, unlike other expenses experienced by a firm, they are a straight money-out proposition. Health insurance costs are not like a capital investment, such as a piece of equipment, where the money a firm spends will be returned several times over as the equipment is utilized in business operations. When a company experiences a stiff hike in its insurance rates from one year to the next -- simply to maintain the current level of coverage offered to employees -- it is a pure impediment to profitability that can not be turned around to produce revenue."

Tags:productivity, overheads, costs, training, turnover, benefits