The Kansas City Preventive Patrol Experiment

In: Social Issues

Submitted By danielaf7
Words 1513
Pages 7
This landmark experiment found that traditional routine patrol in marked police cars does not appear to affect the level of crime. Nor does it affect the public’s feeling of security. The experiment demonstrated that urban police departments can successfully test patrol deployment strategies, and that they can manipulate patrol resources without jeopardizing public safety.
Patrol is considered the backbone of police work. Billions of dollars are spent each year in the United States to maintain and operate uniformed and often superbly equipped patrol forces. The assumption underlying such deployment has been that the presence or potential presence of officers patrolling the streets in marked police cars deters people from committing crime.
But the validity of this assumption had never been scientifically tested. And so, in 1972, with funding and technical assistance from the Police Foundation, the Kansas City Police launched a comprehensive, scientifically rigorous experiment to test the effects of police patrol on crime.
THE EXPERIMENT
The experiment began in October 1972 and continued through 1973; it was administered by the Kansas City Police Department and evaluated by the Police Foundation.
Patrols were varied within 15 police beats. Routine preventive patrol was eliminated in five beats, labeled "reactive" beats (meaning officers entered these areas only in response to calls from residents). Normal, routine patrol was maintained in five "control" beats. In five "proactive" beats, patrol was intensified by two to three times the norm.
The experiment asked the following questions:
• Would citizens notice changes in the level of police patrol?
• Would different levels of visible police patrol affect recorded crime or the outcome of victim surveys?
• Would citizen fear of crime and attendant behavior change as a result of differing patrol levels?
• Would…...

Similar Documents

Kansas City Zephyrs Baseball

...Kansas City Zephyrs Baseball Club, Inc. On April 17, 1985, Bill Ahern sat in his office and contemplated a difficult judgment he had to make in the next two days. Two weeks before, Bill had been asked to be an arbitrator in a dispute between the Owner-Player Committee (OPC, the representatives of the owners of the 26 major league baseball teams in collective bargaining negotiations) and the Professional Baseball Players Association (PBPA, the players' union). A Baseball Accounting Dispute The issue Ahern had to resolve was the profitability of the major league baseball teams. The players felt they should share in the teams' profits; the owners maintained, however, that most of the teams were actually losing money each year, and they produced financial statements to support that position. The players, who had examined the owners' statements, countered that the owners were hiding profits through a number of accounting tricks and that the statements did not accurately reflect the economic reality. Ahern's decision on the profitability issue, was important because it would affect the ongoing contract negotiations, particularly in the areas of minimum salaries and team contributions to the players' pension fund. On April 9, Ahern met with the OPC and the representatives of the PBPA. They explained they wanted him to focus on the finances of the Kansas City Zephyrs Baseball Club, Inc. This club was selected for review because both sides agreed its operations were......

Words: 4323 - Pages: 18

Kansas City Works

...1.0 Introduction Armco Inc. is a steel manufacturer that used to be the sixth largest in its industry in US (in 1990). The Kansas City Works within its Midwestern Steel Division was hit by the decline in the business in the US steel industry despite its good performance in the past. Consequently, it downsized and incurred significant losses in most of the 1980s. This entity produces two primary products including grinding media and carbon wire rod, one being recognized in the industry for its durability while the later being non profitable and only covering some of its fixed costs through volume. 2.0 What’s wrong with the old system? (a) Inconsistency with organization’s strategy The Objective of Armco Inc. is maximizing profits and sustaining its position among the leaders in the US manufacturing steel industry. To achieve this objective, Armco has adopted a cost leadership strategy with a broad appeal and has managed to grow bigger through joint ventures and expansion of its product lines in implementing its strategy. However, the strategy adopted by the Kansas City Works is based on differentiation due to its cost disadvantages such as union labor costs and inefficient plant infrastructure.Union labor costs in Kansas City were higher than those of some of its nonunion competitors, particularly those located in the Southeastern U.S. and non-U.S. locations. The Works had an inefficient plant infrastructure because the plant was designed to accommodate five times as many......

Words: 660 - Pages: 3

Kansas City Baseball

...Harvard Business School 9-187-088 Rev. July 24, 1996 Kansas City Zephyrs Baseball Club, Inc. On April 17, 1985, Bill Ahern sat in his office and contemplated a difficult judgment he had to make in the next two days. Two weeks before, Bill had been asked to be an arbitrator in a dispute between the Owner-Player Committee (OPC, the representatives of the owners of the 26 major league baseball teams in collective bargaining negotiations) and the Professional Baseball Players Association (PBPA, the players' union). A Baseball Accounting Dispute The issue Ahern had to resolve was the profitability of the major league baseball teams. The players felt they should share in the teams' profits; the owners maintained, however, that most of the teams were actually losing money each year, and they produced financial statements to support that position. The players, who had examined the owners' statements, countered that the owners were hiding profits through a number of accounting tricks and that the statements did not accurately reflect the economic reality. Ahern's decision on the profitability issue, was important because it would affect the ongoing contract negotiations, particularly in the areas of minimum salaries and team contributions to the players' pension fund. On April 9, Ahern met with the OPC and the representatives of the PBPA. They explained they wanted him to focus on the finances of the Kansas City Zephyrs Baseball Club, Inc. This club was selected for review...

Words: 4465 - Pages: 18

Kansas City Note

...KANSAS CITY ZEPHYRS BASEBALL CLUB: A BASEBALL ACCOUNTING DISPUTE This case is used to illustrate some basic accounting issues in a controversial setting. The controversy arose because the baseball team owners and the players association were engaged in collective bargaining negotiations and the outcome of those negotiations depended on the parties’ agreeing on the true profitability of the baseball business. The case describes 3 areas in which the accounting is being disputed: 1. Roster depreciation; 2. Player compensation; 3. Transfer pricing of related party operations (stadium costs); 1. Roster Depreciation The owners recognize depreciation of a value placed on the player roster at the time the baseball club was purchased apparently just because tax rules allowed them to do so. Tax rules allow this value to be set arbitrarily at a maximum of 50% of the purchase price (It would be foolish to set it at a lower value for tax purposes). The depreciation is spread linearly over six years and comes to $2m per year. The players do not feel that any roster depreciation should be shown: if anything, they argue, the roster appreciates as the players become more experienced. The economic truth is that player rosters - baseball clubs’ most valuable assets - appreciate and depreciate over time: good scouting, trades, and coaching increase the roster value. In contrast, injuries and retirements decrease it. The roaster should hence not be......

Words: 548 - Pages: 3

Kansas City

...Kansas City Zephyrs Baseball Club, Inc. On April 17, 1985, Bill Ahern sat in his office and contemplated a difficult judgment he had to make in the next two days. Two weeks before, Bill had been asked to be an arbitrator in a dispute between the Owner-Player Committee (OPC, the representatives of the owners of the 26 major league baseball teams in collective bargaining negotiations) and the Professional Baseball Players Association (PBPA, the players' union). A Baseball Accounting Dispute The issue Ahern had to resolve was the profitability of the major league baseball teams. The players felt they should share in the teams' profits; the owners maintained, however, that most of the teams were actually losing money each year, and they produced financial statements to support that position. The players, who had examined the owners' statements, countered that the owners were hiding profits through a number of accounting tricks and that the statements did not accurately reflect the economic reality. Ahern's decision on the profitability issue, was important because it would affect the ongoing contract negotiations, particularly in the areas of minimum salaries and team contributions to the players' pension fund. On April 9, Ahern met with the OPC and the representatives of the PBPA. They explained they wanted him to focus on the finances of the Kansas City Zephyrs Baseball Club, Inc. This club was selected for review because both sides agreed its operations were representative...

Words: 4232 - Pages: 17

Kansas City

...KANSAS CITY ZEPHYRS BASEBALL CLUB: A BASEBALL ACCOUNTING DISPUTE This case is used to illustrate some basic accounting issues in a controversial setting. The controversy arose because the baseball team owners and the players association were engaged in collective bargaining negotiations and the outcome of those negotiations depended on the parties’ agreeing on the true profitability of the baseball business. The case describes 3 areas in which the accounting is being disputed: 1. Roster depreciation; 2. Player compensation; 3. Transfer pricing of related party operations (stadium costs); 1. Roster Depreciation The owners recognize depreciation of a value placed on the player roster at the time the baseball club was purchased apparently just because tax rules allowed them to do so. Tax rules allow this value to be set arbitrarily at a maximum of 50% of the purchase price (It would be foolish to set it at a lower value for tax purposes). The depreciation is spread linearly over six years and comes to $2m per year. The players do not feel that any roster depreciation should be shown: if anything, they argue, the roster appreciates as the players become more experienced. The economic truth is that player rosters - baseball clubs’ most valuable assets - appreciate and depreciate over time: good scouting, trades, and coaching increase the roster value. In contrast, injuries and retirements decrease it. The roaster should hence not be......

Words: 548 - Pages: 3

Kansas City Case

...Kansas City Zephyrs Baseball Club, Inc.   Answer and submit these two questions for each item in dispute:  Who's correct and why?  for the Kansas City Zephyrs (6 points). ​ ​In this baseball accounting dispute case I would rule towards the side of the players.  First and foremost, their case on roster depreciation is a good point, because one, this is not done in any other industry when referring to staff or labor, and from a performance standpoint the way you may be able to determine if depreciation is present it could be determined by how much a player is playing in comparison to the previous year(s).  And in most cases if a player is actually “depreciating”, they will be put on waivers or released.  Next, deferred salaries should be accounted for in the fashion as pointed out by the PBPA, because if the owner’s actually do not pay this money in this fiscal year then that money would be assumed to be earning interest or invested.  The third point, referring to stadium operations would definitely need to be analyzed extremely close, because any situation where monies shifting from the right pocket to the left pocket, the rates can not vary from the going rate for these services or properties, because otherwise those transactions might as well be laundering.   Ultimately, the accounting policies and procedures practiced by the owners would lend one to question all of their financial reports because their acts up until this point would cause you to think antitrust issues......

Words: 258 - Pages: 2

Kansas City Zephyrs Case

...Kansas City Zephyrs Case This case is a good example of the “earnings game”. A dispute arose between the baseball team owners and the players association on the true profitability of the baseball business. The case describes 3 main areas for which the accounting is being disputed: * Roster depreciation * Player compensation * Current Roster Salary - Deferred Compensation * Amortization of Signing Bonuses * Non-Roster Guaranteed Roster Expense * Transfer pricing of related party operations (stadium costs) Roster Depreciation 1. Who is Right? The Players 2. Why? The owners capitalized and amortized 50 percent of the purchase price ($12 million) simply because the tax rules allowed it; therefore the depreciation was spread over six years and comes to a total of $2M deduction in income per year. However the players argue that they become more experienced over time, therefore no depreciation is necessary; instead, they argue, given this fact there should be an appreciation of the roster and not the other way around. The truth is that Revenues are influenced by the performance of players as the better the team does, the more fans come. Therefore, player rosters both appreciate and depreciate depending on the season and the overall success of the team including; new recruits, season statistics (wins/losses) etc, therefore it shouldn’t be a consistent depreciation simply because the IRS allows it, but should reflect the actual situation in......

Words: 633 - Pages: 3

Kansas City Zephyr

...Focus of the Class: Accounting reports are often used in contracting. In this situation, baseball team owners and the players differ on the financial results of operations. An arbitrator has to decide which income number best represents a team's financial performance for the purpose of arbitration. Questions: 1. Who do you think is correct about the true profitability of Kansas City Zephyrs – the owners or the players? a. both are correct on different issues and there is one issue that is undecided because the facts are not there 2. What is your recommendation regarding the particular accounting disagreements between the owners and the players? b. see below 3. Looking ahead to the sale of the luxury boxes, how should the Kansas City Zephyrs Baseball Club account for the up front $250,000 cash payment? c. side with OPC Situation * problem is how to define 'good accounting methods' * protagonist is Bill Ahern - arbitrator in dispute between OPC and PBPA * difficult issues involving the accounting unit, depreciation, amortization of intangibles and related-party transactions Content Inventory * why is the roster (players as assets?) being depreciated by owners? * why is there a significant difference between the current roster salary? * why are the signing bonuses being amortized by the players? Hypothesis * non-roster guaranteed contract expense * OPC - expense the whole amount in 2005 because they......

Words: 636 - Pages: 3

Kansas City Zephyers

...Kansas City Zephyrs There are 5 items of dispute between the owners and the players. These items are : 1. Roster depreciation 2. Current roster salary 3. Amortization of signing bonuses 4. Non-roster guaranteed contract expense 5. Stadium operations The owners claim that they are making losses in the financial years 2004- 2005 whereas players are calming that owners are using accounting tools to hide profits thereby depriving players of their rightful amount in compensation and other benefits. Each item of the dispute has been analyzed below to find out who is correct and why. 1. Roster Depreciation: I believe that the owner’s way of roster depreciation is apt and has no accounting flaw. Straight line depreciation is widely used across many types of business around the world. At the end of the useful life of the players, their accounting value will be zero. If there is no depreciation fund, the owners will have to spend additional amount to replace them by signing contracts with new players. 2. Current roster salary: I think players are correct here because only that part of the expense should be considered in the current year which has been actually paid out in current year only and should not include the future expenses. This is because no one knows whether both parties will be able to perform the contract next year or in future years. Some reasons of non-performance include: • Owners/ Club go bankrupt. • Players are bought by other clubs with......

Words: 721 - Pages: 3

Kansas City Zephyrs

...KANSAS CITY ZEPHYRS BASEBALL CLUB Amortization of signing bonuses: Owners: They have considered “signing bonus” as an expense in the year they are paid (=$12540) Players: Think that signing bonuses are part of the compensation package and for accounting purpose the bonuses should be spread over the term of the player’s contract (=$7818) Our opinion: Agree with the player’s view that signing bonuses have to be capitalized and amortized over the lives of the contracts. This is because players are signed to play for the team to provide benefits over the lives of their contracts. Since we don’t have exact contract periods of all the players. We have used the value proposed by the player’s income statement (=$7818). Non-roster guaranteed contract expenses (payment made to injured players) Owners: They have considered cash paid in 2005 + amount owed to the players over their contract period (=$11875). This is because they are not serving to bring in revenue. They think that it is conservative to recognize those losses now. Players: Think that payment to non-roster players should be recognized when the cash is paid out, not when the players leave the roster (=$4750). Further they think that it is possible that these players’ contracts may be picked up by another team, they Zephyrs have to recognize gains because the liability it has set-up would no longer be payable. Our opinion: Agree with the player’s view that payments to the non-roster guaranteed contracts should......

Words: 297 - Pages: 2

Kansas City Zephyrs

...REV: JUNE 17, 2011 KRISHNA PALEPU Kansas City Zephyrs Baseball Club, Inc. 2006 On April 17, 2006, Bill Ahern sat in his office and contemplated a difficult judgment he had to make in the next two days. Two weeks before, Bill had been asked to be an arbitrator in a dispute that had surfaced in collective bargaining negotiations between the Owner-Player Committee (OPC, the representatives of the owners of the 30 major league baseball teams) and the Professional Baseball Players Association (PBPA, the players’ union). A Baseball Accounting Dispute The issue Ahern had to resolve was the profitability of the major league baseball teams. The players felt they should share in the teams’ profits; the owners maintained, however, that most of the teams were actually losing money each year, and they produced financial statements to support that position. The players, who had examined the owners’ statements, countered that the owners were hiding profits through a number of accounting tricks and that the statements did not accurately reflect the economic reality. Ahern’s decision on the profitability issue was important because it would affect the ongoing contract negotiations, particularly in the areas of minimum salaries and team contributions to the players’ pension fund. On April 9, Ahern met with the OPC and the representatives of the PBPA. The two sides explained they wanted him to focus on the finances of the Kansas City Zephyrs Baseball Club, Inc.......

Words: 4326 - Pages: 18

Kansas City

...Financial Accounting July 2012 Session 3 Kansas City Zephyrs and Inventories Jacob Cohen MIT Sloan School of Management 1 Kansas City Zephyrs – Setting I Kansas City Zephyrs – Setting II What are the owners’ incentives? What are the players’ incentives? Kansas City Zephyrs – Discussion Take-Away slide I Kansas City Zephyrs • A case where financial statements are used to resolve an internal dispute • Distinct from Shrek 2, which focused on the effect of accounting choices on external stakeholders (in particular, shareholders). Take-Away slide II The role of incentives • Whether the cup is half-full or half-empty depends on the incentives. • “No one ever said accounting is an exact science” The role of judgment • Timing decisions that affect revenue/expense recognition • Which decision you take depends on the objective Public vs. private accounting • When reporting to the public, a firm must follow GAAP. • In resolving internal disputes this may not always be true. Inventory 7 Overview In today’s class we will cover inventories: • Understanding the Inventory Equation • LIFO and FIFO cost-flow assumptions • LIFO tax conformity rule • Inventory accounting: IFRS vs. GAAP • Disclosures regarding cost flow assumptions 8 Two Main Issues Inventory accounting has two fundamental components: 1) Product Costing Decision: What costs are included in each product's inventory......

Words: 2286 - Pages: 10

Kansas City

...KANSAS CITY ZEPHYRS BASEBALL CLUB: A BASEBALL ACCOUNTING DISPUTE This case is used to illustrate some basic accounting issues in a controversial setting. The controversy arose because the baseball team owners and the players association were engaged in collective bargaining negotiations and the outcome of those negotiations depended on the parties’ agreeing on the true profitability of the baseball business. The case describes 3 areas in which the accounting is being disputed: 1. Roster depreciation; 2. Player compensation; 3. Transfer pricing of related party operations (stadium costs); 1. Roster Depreciation The owners recognize depreciation of a value placed on the player roster at the time the baseball club was purchased apparently just because tax rules allowed them to do so. Tax rules allow this value to be set arbitrarily at a maximum of 50% of the purchase price (It would be foolish to set it at a lower value for tax purposes). The depreciation is spread linearly over six years and comes to $2m per year. The players do not feel that any roster depreciation should be shown: if anything, they argue, the roster appreciates as the players become more experienced. The economic truth is that player rosters - baseball clubs’ most valuable assets - appreciate and depreciate over time: good scouting, trades, and coaching increase the roster value. In contrast, injuries and retirements decrease it. The roaster should hence not be......

Words: 548 - Pages: 3

Kansas City Case

...otherwise—without the permission of Harvard Business School. 1 Kansas City Zephyrs Baseball Club, Inc. On April 17, 1985, Bill Ahern sat in his office and contemplated a difficult judgment he had to make in the next two days. Two weeks before, Bill had been asked to be an arbitrator in a dispute between the Owner-Player Committee (OPC, the representatives of the owners of the 26 major league baseball teams in collective bargaining negotiations) and the Professional Baseball Players Association (PBPA, the players' union). A Baseball Accounting Dispute The issue Ahern had to resolve was the profitability of the major league baseball teams. The players felt they should share in the teams' profits; the owners maintained, however, that most of the teams were actually losing money each year, and they produced financial statements to support that position. The players, who had examined the owners' statements, countered that the owners were hiding profits through a number of accounting tricks and that the statements did not accurately reflect the economic reality. Ahern's decision on the profitability issue, was important because it would affect the ongoing contract negotiations, particularly in the areas of minimum salaries and team contributions to the players' pension fund. On April 9, Ahern met with the OPC and the representatives of the PBPA. They explained they wanted him to focus on the finances of the Kansas City Zephyrs Baseball Club, Inc. This club was......

Words: 4332 - Pages: 18

Personaggi e veicoli | Working!! | Hallmark.Channel.Jin