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A number of advantages accrue to an organization that uses a budget planning process: Since the budgeting process involves department heads and possibly other staff within the department, it encourages their participation and thus improves communication and motivation. Therefore, these operating personnel can better identify with the plans or objectives of the organization. In preparing the budget, those involved are required to consider alternative courses of action. For example, should the advertising budget be spent to promote the organization as a whole, or would better results be obtained if emphasis were placed more on a particular department At the department level, a restaurant manager might consider increasing the number of customers to be served per meal period per server (increased productivity per server) against the possible effects of slower service, reduced seat turnover, and perhaps lower total sales revenue. Budgets outline, in advance, the sales revenue to be achieved and the costs involved in achieving these revenues. After each budget period the actual results can be compared with the budget. In other words, a standard for comparison is predetermined, and subsequent evaluation of all those involved in the operation is possible. In the case of flexible budgets, the organization as a whole and each department within it are prepared for adjustments to any level of activity between the high and low (minimum and maximum) sales levels.



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Trait anxiety is described as a general disposition or tendency to perceive situations as threatening and to react with an anxiety response (Spielberger, 1966)..





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& Wadden, 1992; Institute of Medicine, 2001; Shell, 2002). Like smoking, the majority of those trying to lose weight are not successful (Agras, Berkowitz, Arnow, & Telch, 1996; Fairburn & Brownell, 2002; National Institute of Health, 1992). While most people try to diet on their own to lose weight, many choose to join community weight loss programs such as Diet Ease, Jenny Craig, Weight Watchers, Overeaters Anonymous, and Take Off Pounds Sensibly (TOPS). These programs also generally use an integrative approach combining medical intervention with social support, education, and counseling (Wang, Wadden, Womble, & Noras, 2003). In fact over 500,000 people attend these community programs each year (S. Taylor, 2003). Others use medically supervised programs offered by medical centers and clinics throughout the country (e.g., Agras et al., 1996). The weight loss industry is a multibillion dollar industry. Sadly, the vast majority of those who attempt to lose weight either on their own or in an organized and professionally run program do not maintain their weight loss (Wang et al., 2003). In fact about 95% of those who lose weight tend to regain all weight lost within five years (Brownell, 1993; Wadden et al., 1989). Treatments for obesity reflect the biopsychosocial model. Treatments include surgery, medication, and very low calorie liquid diets for those who are morbidly obese. Behavioral modification, problem-solving coping strategies, hypnotherapy, psychotherapy, group support, nutritional information programs, and exercise programs are also used to treat obesity. Multimodal approaches thus integrate medical intervention along with various forms of education and counseling. In addition to individual treatment, public health and informational approaches have also been used (Jeffery, 1988; Meyer, Maccoby, et al., 1980; Wang et al., 2003). Multimodal treatments integrating

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It is not easy to provide a clear picture of users needs, the competitive situation, or the state of technology development today It is even harder to predict how the economy, society and technology will develop in the coming years, and how they will shape the future marketplace The degree of change can vary widely Although moderate changes affect business models in a predictable way, very dynamic changes in the marketplace have a nonlinear, less predictable impact on business models, and market boundaries may become blurred Figuring out the business value of technological innovations is therefore challenging The great strength of a business model as a planning tool is that it focuses the attention of planning efforts and managerial decisions on how all the elements of a business t into a working whole.

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12.3.2.1 Creating the GCS Bottom Up When we use the bottom up approach to implement a GCS, each local database administrator (DBA) decides what degree of visibility and control to allow the DDBE to have. Each DBA de nes a subschema for each local database. Each subschema identi es which parts of the schema and data will be made visible to the DDBE. Each subschema (called an export schema [Sheth90]) is then integrated with the other relevant subschemas from the other local databases in the environment. This integration results in the creation of a single integrated GCS (called the uni ed schema) as implemented in DDTS [Dwyer87] or the creation of multiple uni ed schemas as implemented in Mermaid [Templeton86]. See Figure 12.2 for an example of a DDBE with multiple uni ed schemas. 12.3.2.2 Developing the Software Bottom Up In the bottom up software development approach, we utilize the database management system functionality of the underlying S-DBEs (usually CDBEs) to develop software capabilities for distributed concurrency control, distributed fault tolerance, distributed commit, distributed query optimization, and distributed semantic integrity control. Any additional software functionality that we need to develop must use, or at least interface with, the capabilities that the underlying S-DBEs provide. In order to accommodate this, the bottom up architecture typically uses the local DBMS software to manage the local data. The DP for each S-DBE interfaces with the LDBMS software to run the local transactions that were delegated to it by the AP. Figure 12.3 depicts the software architecture for this approach.

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