Analytical Report Essay Example | Topics and Well Written Essays - 3750 words

Analytical Report - Essay Example After an extensive and intensive research, it became evident that, the hotel can either opt for in house training or out house training that will involve sending delegates away for training. This report presents the benefits of in house training, the cost implications for the hotel as well as its effects on the employees under training. On the other hand, the report compares in-house training with out-house training using similar criteria. After the analysis, and comparison, the report offers the preferred alternative that the hotel can adopt. After a close analysis of the current situation of the employees, and in accordance with the hotel’s current determination to become a leader in the hospitality industry, it becomes evident that the staff needs empowerment. Without doubt, the employees need to acquire new skills that will serve to enable them to register remarkable performance as they deliver their services to the hotel’s customers. According reliable research in the hotel management, the loyalty of customers depends on the quality of services provided by the staff. Being a service provider business, responsiveness, promptness and courtesy are some of the critical attributes that customers use in their rating of the quality of services rendered by the hotels. Therefore, employees need regular training so that they may have the capacity to meet the expectations of the customers. This is the reason why the hotel has identified the need to offer additional training to the hotel staff. However, there are two alternatives that the hotel must choose from in its bid to offer additional training to their staff. One of the options that the hotel has to choose from is offering in-house training within the hotel premises. The other alternative involves organizing an out-house training at a venue away from the hotel. Both options have

Common Sense and Stereotyping in Social Work

Common Sense and Stereotyping in Social Work Diana Valle Social work and common sense Stereotyping, unfortunately, is how many people access and deal with the world; for better or worse, stereotypes inform us all, even though many of them are wrong or ignorant. A common stereotype involved in social work education is that schooling is useless, and all that one needs, as the legislator stated, is common sense and a good heart. Although one does need these characteristics to be a social worker, the practice is much more complicated than superficial stereotypes would assume. Unfortunately, this has also fueled anti-intellectualism discourses of theories not belonging to the real world of practice or being less important in practice. As found by various researchers, social workers analysis and decision-making is more often informed by practical and procedural knowledge than research and theory (Megele, 2011, p. 1). In fact, education is vital to social work, because much of what is done in the field has its basis in scientific methods, theoretical applications, sociology, and psychology, all of which must be learned in school, and do not simply come automatically or through intuition. Social work has a diverse knowledge base that can stand on its own, and also draws from other disciplines. This investigation works under the basic assumption that social work education has a vital role to play, and therefore seeks to provide opposition to the legislators dismissal of the professions status as academic. Despite its basis in ignorance and stereotypes, the legislators comment is worth considering, because it represents a common assumption the general public has regarding social work. Personally, however, I believe it is my duty to fight against such stereotypes and emphasize how educational resources prepare social workers to provide better services to the community, to help people more dynamically, and to invest in the future in the form of human capital more ably. Common sense, as I understand it, comes from a mixture of personal intuition and paying attention to the mores of society. For example, as children, we learn not to touch a hot pan on the stove, either by being told or through trial and error; not repeating this mistake then becomes common sense. Common sense is the opposite of educational knowledge, because it is expected to be automatically accessible through the society surrounding one and ones own intuition. Being a social worker, however, requires more than growing up in society and learning its mores. It requires training in specialized knowledge and techniques regarding how to best form the helping relationship with clients. It is a craft that is learned, not something automatic, like common sense that is simply picked up. To say that anything professional is 90% common sense is insulting. One could make this insult stick generally, as well; it is not even specific enough to social work, or demonstrated through any kind of example by the legislator. However, there are many examples of social workers using their education by being able to better assist in helping clients with recovery, advocating more effectively for social justice, and even engaging in independent research. Social work has a vital place in society as a profession, but unfortunately, it is looked down upon by people like the legislator. The sociologists at LSE saw themselves as the scientists of sociology and social workers as technicians. This thinking in turn influenced the amount of investment and research in social work. Though this image has improved in recent years, the difference in status and misconceived perceptions still persists today (Megele, 2011, p. 1). Social workers need training if they are going to help clients, impact legislation, and make a better future for children and families. These are not things that people know how to do automatically, or through widely available societal cues: they must be trained to be effective. In many cases, though, people still look down on social workers, and it is often because of their own ideological perspective about the welfare state, rather than any realistic knowledge about what a social work education is actually like. Social wor kers are a vital part of the safety net that keeps people in our society from slipping through the cracks of an out of control system. The NASW code of ethics states that, Social workers ethical behavior should result from their personal commitment to engage in ethical practice. The code of ethics reflects the commitment of all social workers to uphold the professions values and to act ethically (NASW, 2007). Social workers learn this code; it does not come to them automatically from having a good heart, or common sense. If all it took to become a social worker was a good heart and common sense, then once a person accomplished these credentials, they would have trouble dealing with complicated client issues such as transference and confidentiality, understanding how policy is reflected in various sociological and psychological theories, or changing the system by finding ways to affect legislative policy on a grassroots level. Accomplishing these tasks requires learning how to implement change through studying prior knowledge. The knowledge base of social work is found through marking the point of delineation between theory and reality, or scientific study. An understanding of principles of research methodology also does not come naturally, as common sense and a good heart. In addition, a good heart is not always a guarantee of ethical behavior; studying the NASW code of ethics as a social work student, on the other hand, is much more likely to produce results in this regard. The process of education is integral, because Professional ethics are at the core of social work. The profession has an obligation to articulate its basic values, ethical principles, and ethical standards. The code is relevant to all social workers and social work students, regardless of their professional functions or the populations which they serve (NASW, 2007, p. 1). Professional social workers need knowledge that they can only find in school; it helps if they have a good heart and common sense coming into the educational process from society, but they also need knowledge and experience-based learning that can only be accomplished through formal education. The NASW code of ethics states, Social workers understand that relationships between and among people are an important vehicle for change. Social workers engage people as partners in the helping process. Social workers seek to strengthen relationships among people in a purposeful effort to promote the well being of individuals (NASW, 2007, p. 1). Learning how to be an effective social worker requires study of NASW and other documents, such as sociology and psychology textbooks. Social workers generally should adhere to commitments made to employing organizationsà ¢Ã¢â€š ¬Ã‚ ¦ Social workers should be diligent stewards of the resources of their employing organizations, wisely conserving funds w here appropriate and never misappropriating funds or using them for unintended purposes (NASW, 2007, p. 1). The knowledge of social workers is not automatic and intuitive: it comes from scientific study that is based on building on the precedents of the past. These precedents can only be learned through diligent and careful study, and the acquisition of foundational social work knowledge is something that is selected, not automatic. For example, one does not intuitively understand what the ecosystems perspective to social work is; one has to study, and then see how the theory can be applied to productive reality. The ecosystems perspective has enabled social workers to enhance the psychosocial focus through the use of a systemic lens that does not separate the person from the environment but requires that they be seen in interaction (Meyer and Mattaini, 1998, p. 38). Social work is also based on processes of gathering scientific evidence, and the rules and procedures for doing these tasks are also not automatic. Evidence-based practice is a new paradigm that promotes more effective social interventions by encouraging the conscientious, judicious, and explicit use of the best available scientific evidence in professional decision making. Pedagogically, evidence-based practice involves teaching students the values and skills they need to identify, critically appraise, and apply practice-relevant scientific evidence over the course of their professional careers (Howard et al., 2003, p. 234). If a social worker were not educated, in addition, they would arguably not be competent to practice, or at least, they would be much more likely to be incompetent without any effective training or knowledge about best practices. Competence has been a key concept in the literature on the education of adults and is central to many theories of human behavior (Holde n et al., 2011, p. 2). In conclusion, this report has argued against the legislators comments that all one needs to be a social worker is common sense and a good heart. On the contrary, social work requires study. Social work focuses on people in their cultural environments, whether these families were new immigrants in the tenements of ethnic communities or constructed families (Lowery, 1998). Social work is a complex activity in a complex world. Professionals in the field need to understand theoretical issues like the forces of globalization- economic, ecological and social to connect with their international colleagues, and to represent themselves in an informed fashion in international circles. This applies whether they are delivering direct services to immigrants, refugees or those displaced and traumatized by famine, war, terrorism or natural disasters (Hare, 407). I am not trying to say that social work is exclusive or that it can be only understood through study. Communities of all kinds present s ingular opportunities for participation, democratic citizenship, and collective action for social justice. At the same time, communities can be just as exclusionary, oppressive, and conservative as any other social structure (Kemp, 1998, p. 38). However, it is important to take any conversation further than shallow stereotypes, to the substance beneath. References Hare, I. (2012). Defining social work for the 21st century: The International Federation of Social Workers revised definition of social work. International Social Work 47(3): 407-424. Holden, G., Meenaghan, T., Anastas, J. Metrey, G. (2002). Outcomes of social work education: The case for social work self-efficacy. Journal of Social Work Education, 38, 115-133. Howard, M., C. McMillen and D. Pollio (2003). Teaching Evidence-Based Practice: Toward a New Paradigm for Social Work Education. Research on Social Work Practice, 13(2): 234-259. Kemp, S. (1998). Practice in communities. The Foundations of Social Work Practice. Mattaini, Lowery, Meyer, eds. Washington, DC: NASW Press. Lowery, C. (1998). Diversity, ethnic competence, and social justice. The Foundations of Social Work Practice. Mattaini, Lowery, Meyer, eds. Washington, DC: NASW Press. Megele, C. (2011). Social work must embrace theory if Munro ideas are to succeed: A tendency to disregard theory could damage implementation of Professor Munros report. http://www.communitycare.co.uk/2011/09/08/social-work-must-embrace-theory-if-munro-ideas-are-to-succeed/ Meyer, C. and M. Mattaini (1998). The Ecosystems Perspective. The Foundations of Social Work Practice. Mattaini, Lowery, Meyer, eds. Washington, DC: NASW Press. NASW Code of Ethics (2007). https://www.socialworkers.org/pubs/code/default.asp

The Myth of the Old West Essays -- American History, Cowboys

Over the years, the idea of the western frontier of American history has been unjustly and falsely romanticized by the movie, novel, and television industries. People now believe the west to have been populated by gun-slinging cowboys wearing ten gallon hats who rode off on capricious, idealistic adventures. Not only is this perception of the west far from the truth, but no mention of the atrocities of Indian massacre, avarice, and ill-advised, often deceptive, government programs is even present in the average citizen’s understanding of the frontier. This misunderstanding of the west is epitomized by the statement, â€Å"Frederick Jackson Turner’s frontier thesis was as real as the myth of the west. The development of the west was, in fact, A Century of Dishonor.† The frontier thesis, which Turner proposed in 1893 at the World’s Columbian Exposition, viewed the frontier as the sole preserver of the American psyche of democracy and republicanism by co mpelling Americans to conquer and to settle new areas. This thesis gives a somewhat quixotic explanation of expansion, as opposed to Helen Hunt Jackson’s book, A Century of Dishonor, which truly portrays the settlement of the west as a pattern of cruelty and conceit. Thus, the frontier thesis, offered first in The Significance of the Frontier in American History, is, in fact, false, like the myth of the west. Many historians, however, have attempted to debunk the mythology of the west. Specifically, these historians have refuted the common beliefs that cattle ranging was accepted as legal by the government, that the said business was profitable, that cattle herders were completely independent from any outside influence, and that anyone could become a cattle herder. In order to p... ...by the American government and rightfully rebelled. This rebellion, unlike the others, was successful, as Red Cloud forced the Bozeman Trail to be closed. Nonetheless, it demonstrates the American Government’s oppression of Native Americans. All in all, the treatment of the American Indian during the expansion westward was cruel and harsh. Thus, A Century of Dishonor conveys the truth about the frontier more so than the frontier thesis. Additionally, the common beliefs about the old west are founded in lies and deception. The despair that comes with knowing that people will continue to believe in these false ideas is epitomized by Terrell’s statement, â€Å"Perhaps nothing will ever penetrate the haze of puerile romance with which writers unfaithful to their profession and to themselves have surrounded the westerner who made a living in the saddle† (Terrell 182).

Analysis of SDB

This report aims to provide an analysis of a proposed investment in Sheen Development Bank (SAD) by Unabridged in 2002 and assess whether the P/B ratio of 1. 6 for Unabridged to pay for its 18% stake in SAD is appropriate. The analysis of Newbie's acquisition of Sad's stocks Is based on several aspects of Sad's asset quality, earnings capability and capital adequacy. According to price-to-book ratio of SOB's Industry peers and some acquisition precedents by foreign Investors, Unabridged made a correct decision that It paid 1. Times book value of Sad's stake on basis of SOB's performance. This Is because of Sad's high P/B ratio and low ROE Indicating that SOB's share price was overvalued; therefore, Unabridged acquisition of Sad's stocks was appropriate with a P/B ratio of 1. 6. Finally, this report provide a reasonable recommendation for Investors to make a correct occultation decision In terms of real profitability of occultation targets. Table of contents: Four Chinese banks had be gun to accept investments from foreign banks or financial investors since 1999.As a listed bank with huge developing potentials, SAD was snagged by government officers and encumbered by massive low-quality loans which resulted in high Naps, an under-capitalized balance sheet and disappointing profitability. In order to bring to SAD the best management practices and expertise in banking, the Sheen government was primarily seeking long-term foreign strategic investors. Therefore, SAD decided to sell its four Joint shareholders' 18% non-traceable legal person stake of SAD.At the same time, Newbie's successful experience in South Korean bank and its strong expertise in financial institution significantly enhanced the quality of its loan portfolio and its operating performance. Then, Unabridged was actively acquiring Sad's 18% stake in order to improve Sad's bad performance. This report will analyze how Sad's ratios in its balance sheet influence Newbie's acquisition decision as to Sad's price-to-book ratio. The paper also Justifies that Unabridged pays 18% Sad's shares with a reasonable P/B ratio. 3. 0 Main Body 3. Asset quality Difficulties in cash flows in a bank are always caused by a high NAP ratio. NAP ratio is a crucial tool to assess a banks performance, which is calculated as net non- reforming loans divided by total gross loans. Banks often report their NAP ratio as a measure of the quality of their outstanding loans. The higher the NAP ratio, the more possibility such returns will be lost and vice versa. As is shown in the Appendix 2, the NAP ratio decreased from 22. 7% to 1 1. 6% during the period from 2000 to 2002 Compared with Sad's industry peers, Sad's NAP ratio is higher than the average amount of its peers.The NAP ratio of SAD was only below Bosom's, but far higher than other Joint-stock banks in 2002. Sad's NAP ratio was 1 1. 6% in 2002, to some extents, this ratio means that Sad's cash flows were falling into much more troubles and difficulties than other Joint-stock banks. On the other hand, Loan Loss Reserves by Gross Loans determines the quality of loans of a bank. LARK is a percentage that reflects accumulated provision expenses and gives an indication of the management's expectation of future loan losses. The higher the ratio, the more suspicious the loans are and vice versa.The LARK ratio of SAD declined from 7. 1% to 3. 9% from 2000 to 2002, which was approximately the them. Although the LARK ratio of SAD decreased by nearly 3% during these three ears, Sad's loan loss reserves increased almost 100 million. By comparison with its industry peers, Sad's LARK/NAP was largely lower than the average level. Hence, Sad's high NAP ratio led to a low asset quality in 2002. 3. 2 Earnings capability Obviously, Sad's net interest margin declined by 1% from 2000 to 2002; compared with its industry peers, Sad's net interest margin was 0. % higher than the average ratio of other five Joint-stock banks in 2002. This indicates that S ad's ability of making profits is stronger than the average level. Meanwhile, Sad's non-interest income level ND operating expense were above the average level in 2002. Nevertheless, Sad's ROAR was 0. 9% in 2000 and was only 0. 3% in 2002. This ratio was merely half of the average ROAR of other five Joint-stock banks in 2002 indicating that Sad's profitability of the assets was relatively weak as well as its ROAR at the same time. Sad's ROAR was only one-third of the average ROAR of five Joint-stock banks.Therefore, Sad's performance was not good compared with its industry peers; the reason of Sad's bad performance is that an increasing assets generating low net income. 3. 3 Capital adequacy In commercial banking, capital adequacy ratio (CAR) is used to monitor a banks situation of capitalization by regulators and managers. CAR is calculated as the sum of tier 1 capital (equity and retained earnings) and tier 2 capital (subordinated debt and reserves) and dividing it by its risk-wei ghted assets. Sad's CAR decreased from 10. 6% in December 2001 to 9. % in December in 2002, but still above the Chinese regulatory floor of 8%. It is particularly worth mentioning here that Sob's CAR was 0. 7% higher than the average CAR of other five Joint-stock banks in 2002. Not all the mime the CAR is good if high; a high CAR means that a banks large amount of money is stuck in provisions or risk management, and there would be fewer money left for investment or for the continuation of some activities. Therefore, from the situation of Sob's declining CAR, SAD suffered in substantial loan quality troubles caused by its poor credit management. . 4 Price-to-book ratio It would be appropriate for Unabridged to pay 1. 6 times book value to get 18% stocks of SAD. There were some precedent that foreign banks and financial investors acquired domestic banks' minority-stake from 1999 to 2001. For example, AFC acquired Bank of Shanghai 5% stake at a price-to-book ratio of 1. 5 in September of 1999; and acquired 15% stake of Nanjing City Commercial Bank at a price-to-book ratio of 1. 2 in November 2001. Even if Newbie's acquisition of Sad's stake at the price-to-book ratio of 1. Is higher than If's; however, it was still lower than the average ratio of other three domestic listed banks. Significantly, the price-to-book ratio of SAD was around 5. 5 to 5. 9 from 2002 to 2003; and at the same, the other three banks average price-to-book ratio was 3. 1 to 2. 2. Hence, the appropriate ululation range should be below 2. 2 for Newbie's acquisition. As we can calculate that the ROE of SAD was decreasing from 12. 07% to 9. 02% from 2000 to 2002. P/B provides a valuable reality inspection for investors seeking growth at a reasonable price.Large differences between P/B and ROE, a key growth indicator could sometimes send up a red flag on companies. As a result. Sad's low ROE and high P/B ratio indicate that Sad's shares were overvalued at that time. If a company's ROE is Unabridg ed pays 1. 6 times book value that is far lower than Sad's price-to-book ratio, it would be an appropriate decision. . 0 Conclusion By way of conclusion, this report introduces the background of Chinese banks' stocks acquired by foreign financial investors and analyzes lots of ratios in Sad's balance sheet.The report also proves that Unabridged paying 1. 6 times book value through assessing Sad's asset quality, earning capability, capital adequacy and comparing its industry peers' P/B ratio and analyzing the relationship between P/B ratio and ROE ratio is appropriate. In addition, this report provides a considerable recommendation for investors to acknowledge a banks real performance. 5. 0 Recommendations However, much attention should be paid to comparing a banks key ratios analysis before acquisition its stocks for foreign investors.

The Legacy of Louis Leakey

The search for the explanation of human origins is the goal and often life long commitment of many Anthropologists. Every time a major discovery is made we move closer to discovering a piece of the puzzle that is human evolution. Major contributions have been made by a number of men and women. Some of the more famous names like Raymond Dart, and Tim White are known for the huge discoveries they made. However, no name is more famous in the search for human origins then Leakey. The Leakey legacy began with Louis Leakey more then seventy years ago when he graduated from Cambridge University. Mary Leakey became part of the legacy with her marriage to Louis in 1934. Richard Leakey, son of Mary and Louis, and his wife Meave Leakey further added to the accomplishments of his family by following in his parents footsteps. It is the amazing dedication of each member in the Leakey family that separates them from other anthropologists, and makes them the greatest contributors in the search for an explanation to our past. Louis Leakey was born near Nairobi, Kenya in 1903. His birth was the beginning of a family legacy in Archeology that still continues today. Some people say he was born to be an archaeologist. L. Leakey went to school at Cambridge University, majoring in Anthropology. After graduating in 1926, Leakey got a job as an African expert on an archaeological mission to Tanzania. Afterward, he returned to Cambridge to continue his studies of Anthropology. While studying again at Cambridge Louis began to develop his view that early man had developed in Africa. Louis left Cambridge returning again to Tanzania to study the Olduvai Gorge and the Homo sapiens skeleton. He was amazed with his work at Olduvai but decided he could always come back so he left to go on his own expeditions. Louis Leakey was now 23 and studying many sites where he found many interesting things, such as tools, bones and other artifacts. A few years of this fieldwork gained Leakey honorable recognition from other archaeologists, and subsequently he was awarded with a two year Fellowship at St. John†s College in England. Louis was now a very busy man, he published his first book The Stone Age Cultures of Kenya Colony during this time. Also, while working at St. John†s Leakey got a grant to return to Olduvai Gorge. Louis Leakey was beginning to become a big name in the world of Archeology. Working at Olduvai Gorge he discovered the oldest Homo sapiens in the world. However, many people had begun to contradict his theories on human origins and their roots in Africa. Louis continued to make discoveries in Africa where he found older skulls that could be proved of their age. On returning to England, Louis was shocked to find out that his reputation was in great danger. However, these doubts did not last long after he argued his reputation back at a conference in Cambridge. People were once again starting to believe in his discoveries. Louis Leakey†s problems were not over after the conference in Cambridge. In 1936 he encountered financial problems, so he was forced to write his autobiography, White Africa. That book along with another, about the Kikuyu culture, was enough to bring him out of debt. At this same time he met his wife to be, Mary Nicol. Mary was also interested in human origins and would go on to further enhance the Leakey legacy (see later section focused on Mary Leakey). In 1939 Leakey became a Civilian Intelligence Officer for the Kenyan government, and was later drafted to the African Intelligence Department. At the end of WWII his work included collecting information for the government as a spy. In June of 1947, Leakey returned to Archaeology at an excavation site on Rusinga Island. He discovered the first Proconsul skull with a complete face in 1949. Unfortunately for Leakey this was not the missing link, but it was a link between monkey and ape. The discovery also blessed Louis with an increase of research funds. With the much-needed money Leakey continued work at Rusinga where he found more artifacts, and more Proconsul remains. In 1951 Louis decided to return to the site were he began his work. He and Mary went back to the Olduvai site, here he searched for the man that created tools. This is where Louis would make his greatest discovery. In 1959 his excavations paid off, Leakey and his wife found a new skeleton that he called â€Å"Zinj†. The skeleton was put on display at the fourth Pan African Congress where it caused madness among the people there. It also caused Louis and Mary some new worldwide fame, and a considerable amount of money to continue excavation work at Olduvai. In his final years Louis worked at the Corynkon Museum and Mary took over the excavation with Louis visiting in all of his free time. Louis died in 1972 of a heart attack at the age of 69. Louis had only begun to uncover the many mysteries that the Leakeys are known for. His wife Mary continued the work he started and began her own legacy with many new discoveries. Mary D. Leakey was born Mary Nicol on February 6, 1913 in London, England. She lived a difficult childhood which saw her growing up in a number of different countries, and finally in Dorgogne. It was there at the age of eleven that her interest was sparked in prehistory after meeting Abbe Lemozi, who was excavating at the Cavrerets. Upon her father†s death in 1926, Mary†s life changed drastically. Her mother sent her to Catholic convent after convent where she was repeatedly expelled. Although Mary†s childhood education was not all that impressive, she vowed to earn a degree in prehistory after seeing the caves of Dorgogne. As a result of amazing determination, she began attending lectures at the University of London concerning archaeology and geology. Mary†s first opportunity to enter the field occurred when her incredible drawing skills were discovered by Dr. Gertrude Canton-Thompson who asked her to illustrate her book The Desert Fayoum. Dr. Canton-Thompson changed Mary†s life forever by arranging for her to meet Louis Leakey while he was giving a talk at the Royal Anthropologists Institute. Mary impressed him with her illustrations from The Desert Fayoum and he in turn asked her to illustrate his book, Adam†s Ancestors. Her acceptance was the beginning of a relationship that only grew from there. In May of 1934, Mary began her first important excavation at Hembury Fort in Devon. Mary learned many things from her leader Dorothy Liddell, who was an expert in excavation techniques. In the September of the same year, Mary began her own excavation at Jaywick Sands near Clacton in Essex and also published her first scientific paper. Mary joined her husband to work at Olduvai Gorge from 1935 to 1959. Together they worked to reconstruct many Stone Age cultures dating as far back as 100,000 to two million years ago. Their documentation of stone tools covered primitive stone-chopping instruments to multi-purpose hand axes. In 1947, Mary and Louis unearthed a Proconsul africanus skull on Rusinga Island. The twenty million-year-old skeleton led to Mary and Louis jointly being awarded the Stopes Medal from the Geological Association. Mary continued work with her husband making numerous discoveries. In 1959 they discovered a 1. 75 million-year-old Australopithecus boisei skull. Not long after that discovery, a less robust Homo habilis skull and bones of a hand were found. Both fossils were believed to be of stone-tool peoples. Continued efforts blessed them with the uncovering of a Homo erectus cranium in 1965. The sample is thought to be one million years old. Mary made her first trip to the United States in March of 1962, when she and Louis once again jointly receive honors with the Gold Hubbard Medal (the highest honor from the National Geographic Society). Mary continued her amazing career by earning her first Honorary Degree from the University of Witwatersrand in Johannesburg. Mary†s life was turned upside down in 1972 when Louis died. Mary decided to continue the work her husband loved so much, and proceeded on with work at Olduvai and Laetoli. It was at Laetoli where she discovered Homo fossils more than 3. 75 years old, fifteen new species and one new genus. Mary†s greatest achievement was the discovery of the famous Laetoli hominid footprint trail, which was left in volcanic ashes 3. 6 million years ago. Mary and her staff worked for years to uncover the footprint. The find at Laetoli was huge in the argument for bipedalism in hominids. The years that followed were filled with research at Olduvai and Laetoli, the follow-up work and preparing publications. Mary retired in 1984, and spent the rest of her time writing until her death in 1996 at the age of 83. Mary†s death could have signified the end of the Leakey legacy. However, Mary and Louis†s son Richard has followed right behind his parents and continued the Leakey tradition. Richard Leakey was raised by the world†s best-known archaeologists. He grew up observing and tracking Africa†s rich diversity of wildlife while his parents were discovering ancient pre-human bones in Tanzania†s Olduvai Gorge. Richard left high school at the age of seventeen to begin a career working with wildlife and leading a photographic safari company. Richard eventually began to focus more on Archaeology and in 1968 he made his first important fossil finds when his team uncovered unusually well preserved ancient human remains in Kenya†s Lake Turkana region. In the same year, Leakey, then only 23, was hired as director of the National Museum of Kenya which, over the course of 21 years, he was to build into one of the most respected museums in Africa. In 1984, Richard and his â€Å"Hominid Gang† of fossil hunters discovered fragments of a boy†s skull that were more then 1. 5 million years old. They soon unearthed virtually the entire skeleton of what was dubbed the â€Å"Turkana Boy†, which is recognized as one of the most significant paleoanthropological discoveries of all time. In 1970, Richard married Meave Leakey who he had worked with for about a year at the Koobi Fora site on the eastern shore of Lake Turkana. They had two children, Louise and Samira, in 1972 and 1974 respectively. Meave became the final ingredient in the Leakey legacy. As well as continuing with the fieldwork at Turkana, Meave†s research has focused on the evolution of east African fossil mammals and mammalian faunas as documented in the Turkana basin. Meave became the coordinator of the National Museum†s palaeontological field research, when Richard Leakey left his job as Director of the National Museum to take over the management of Kenya†s wildlife. She has focused her work on sites between 8 and 4 million years old. Her work led to the 1994 discovery of the earliest known hominids. These finds represent a new species, Australopithecus anamensis, likely an ancestor of afarensis. Richard and Meave still to this day are carrying on the Leakey tradition of excellence in Archaeology. Louis, Mary, Richard, and Meave Leakey truly are the greatest Anthropologists to ever share one name. Between them they have made countless discoveries which each dramatically contributed to our understanding of human origins. The Leakey tradition is one of dedication, honor, and amazing accomplishment. Their involvement in our search for an explanation of human evolution has truly become a legacy. The Leakey legacy will always be remembered as the greatest contribution to the search for answers.

The History Behind Who Invented HTML

The History Behind Who Invented HTML Some of the people who drive the transformation of the internet are well-known: think Bill Gates and Steve Jobs. But those who developed its inner workings are often totally unknown, anonymous, and unsung in an age of hyper-information that they themselves helped to create. Definition of HTML HTML is the authoring language used to create documents on the web. It  is used to define the structure and layout of a  web page, how a page looks, and any special functions. HTML does this by using what are called tags that have attributes. For example, p means a paragraph break. As the viewer of a web page, you dont see HTML; it is hidden from your view. You see only the results. Vannevar Bush Vannevar Bush was an engineer born at the end of the 19th century. By the 1930s he was working on analog computers and in 1945 wrote the article As We May Think, published in the Atlantic Monthly. In it, he describes a machine he called memex, which would store and retrieve information via microfilm. It would consist of screens (monitors), a keyboard, buttons, and levers. The system he discussed in this article is very similar to HTML, and he called the links between various pieces of information associative trails. This article and theory laid the foundation for Tim Berners-Lee and others to invent the World Wide Web, HTML (hypertext markup language), HTTP (HyperText Transfer Protocol), and URLs (Universal Resource Locators) in 1990. Bush died in 1974 before the web existed or the internet became widely known, but his discoveries were seminal. Tim Berners-Lee and HTML Tim Berners-Lee, a scientist and academic, was the primary author of HTML, with the assistance of his colleagues at CERN, an international scientific organization based in Geneva. Berners-Lee invented the World Wide Web in 1989 at CERN. He was named one of Time magazines 100 most important people of the 20th century for this accomplishment. Berners-Lees browser editor was developed in 1991-92. This was a true browser editor for the first version of HTML and ran on a NeXt workstation. Implemented in Objective-C, it, made it easy to create, view, and edit web documents. The first version of HTML was formally published in June 1993.

Building an intergenerational center Essays

Building an intergenerational center Essays Building an intergenerational center Essay Building an intergenerational center Essay Abstract In the recent past, we have witnessed a floury of activity relating to intergenerational programs occurring on a universal scale. New initiatives are emerging at an unprecedented scale that aims to bring together older adults and young people in various settings. This initiative is designed to promote interaction, education, providence, and support between older adults and young people (Office, 2005). Primarily, this paper will focus on designing an intergenerational program for my community. With regard to my community, the design requires consideration of both the older generation and the younger generations such that it allows coordinated interaction between the varying generations. The implications of this program are that the initiatives will reinforce and enhance a more integrated society, enlightening the younger generation while creating a more purposeful and accommodative life for the less able senior adults. This will produce all-rounded youth with the guidance of the adult s and ensure that there is reduction in isolation and poverty in the elderly creating purpose in the society. In my view, I feel that my community is bombarded by many issues affecting the different age groups such as increased criminal activity, school drop out, and rise in unethical behaviors that may lead to disintegration in the community creating barriers in relations hence making life harder especially on the elderly. In my opinion, I feel that the intergenerational program I have designed will be fully efficient at controlling if not eliminating the issues listed above.

How to Make Floam

How to Make Floam Floam  is a slimy substance with polystyrene beads in it that kids can mold into shapes. You can sculpt with it or use it to coat other objects. You can store it to reuse it or allow it to dry if you want permanent creations. Its a lot of fun, but not always easy to locate. You might be able to buy it at some stores and online, but you can make a type of Floam yourself. As with slime, its very safe, though anything containing food coloring can stain surfaces. Dont eat Floam. Polystyrene beads simply arent food. How to Make Floam Difficulty: Easy Time Required: This is a quick project: It takes only minutes Supplies 2 tsp. borax1/2 cup water1/4 cup white glue (such as Elmers)1/4 cup waterFood coloringA resealable plastic bag1 1/3 cups polystyrene beads Steps Dissolve 2 teaspoons of  borax completely in 1/2 cup (4 ounces) of water. Two teaspoons of borax will produce a stiff product. If you want more flexible Floam, try 1 teaspoon of borax instead.In a separate container, mix 1/4 cup (2 ounces) of white glue and 1/4 cup of water. Stir in food coloring.Pour the glue solution and the polystyrene beads into a plastic bag. Add the borax solution and knead it until its well mixed. Use 1 tablespoon of the borax solution for a very fluid Floam, 3 tablespoons for average Floam, and the entire amount for stiff Floam.To keep your Floam, store it in a sealed bag in the refrigerator to discourage mold. Otherwise, you can allow it to dry into whatever shape you choose. Tips for Success How it works: The borax reacts to crosslink the polyvinyl acetate molecules in the glue. This forms a flexible polymer.If you use a 4-percent solution of polyvinyl alcohol instead of glue, you will get a more transparent product that will hold shapes better.You can find polystyrene beads at craft stores, usually as fillers for bean bags or dolls. You can grind plastic foam cups using a cheese grater if you like.

Discuss whether Mexico has the potential to become a future global Essay

Discuss whether Mexico has the potential to become a future global economic power - Essay Example In order for the country to achieve such, it requires an appropriate management of its various economic sectors with the view of limiting the various economic threats that have threatened country’s economy in the past. The expansion of the various economic sectors will likely improve the country’s economic potential by increasing the employment rate of the economy thus facilitating an expansion of the economy (Boyes & Michael, 2012). The discussion below portrays some of the major economic features and an elaborate discussion of the current economic state of the country thus developing the growth potential the economy enjoys. Current economic characteristics of the country The Mexican economy has various vibrant sectors all of which sustain the country’s economy. All of the sectors present a potential for expansion thus promising the growth of the economy into a global economic power. Among the most vibrant sectors in the economy are tourism, communication and tr ansportation (Fox, 2002). Transportation sustains the economic growth in any country. With this knowledge, the successive Mexican governments have often invested in the development and expansion of the country’s transport system. The country has long road network that links nearly every part of the country. With an effective road network that joins every part of the country, the economy enjoys faster transportation of both goods and passengers throughout the different cities within the country. Besides the elaborate roads network, the country has a complementary rail network which also facilitates the faster transportation of goods. The development of the electric rail system has further improved the efficiency in the transportation sector, as goods currently take shorter to reach their destinations (Kates, 2007). The country also has various airports and airstrips all of which facilitate the faster transportation of products within the country. The capital city known as Mexi co City has two international airports, which act as the entry points into the country. Through the two facilities, the country maintains an active economic interaction with other countries globally as the two facilitate the transportation of goods in and out of the country (Aaker & Aaker, 2010). The effective and efficient transportation network has attracted hundreds of investors who enjoy the seamless transportation of both goods and humans to every part of the country. Another great factor that has attracted more multinationals into the country is the cheaper labor and electricity costs. The low cost of the two makes the country favorable for setting up companies. Various companies have therefore set up their manufacturing plants in the country (Tabbush, 2011). The fact that the country competes with the likes of China in labor and electricity costs makes it a favorable destination to most of the American multinational companies seeking cheap labor. This way, the country has con tinuously enjoy infrastructural development and an increasing employment opportunities as the companies provide ready employment. Tourism is the country’s main foreign exchange earner. With such a vibrant tourism industry, the country enjoys sustained influx of foreign currency and an equally large employment opportunity. The world tourism organization rated Mexico as the second most visited country in the world in 2001 coming second to the United States (Cavanagh, 2002). The country has

Joan Wallach Scott, Gender and the Politics of History Essay

Joan Wallach Scott, Gender and the Politics of History - Essay Example Scott’s literature clearly reflects the change brought by feminist history and post-structuralist theory in the way we perceive history (Amazon.com n.d. a).Through her masterpiece, Gender and the Politics of History, Scott has put forward lucidly her own broad, complex and easily understandable definition (Amazon.com n.d. a).She argues convincingly revealing the fact of gender’s significance in the analysis of history (Amazon.com n.d. a).In her book, Scott has pointed out that historians are always into reassessing the grounds, definitions and even the archival sources of history (Amazon.com n.d. a). The challenging theoretical offers have been exemplified with her work on the history of French workers (Amazon.com n.d. a).The literature encompasses an insightful learning of the history of American women historians (Amazon.com n.d. a).Through her masterpiece Scott has offered various remarkable theoretical observations for both feminists and other historians (Amazon.com n.d. a).It is a purely political literature and is expected to produce both disagreement and motivation (Amazon.com n.d. a). Gender and the Politics of History contributes a keenly awaited perception to debates in historiography and the philosophy of history (Gender and the Politics of History 1990). It appears less of a report and more of a book about a historian’s introspection of what the field of writing history results to, what its object is, and what exactly she feels being a professional historian (Gender and the Politics of History 1990). â€Å"History,† in the words of Scott, â€Å"is as much the object of analytic attention as it is a method of analysis.† (Gender and the Politics of History 1990: 3). The essays can also be read as intellectual autobiography, a personal report in which Scott brings into light various attractions and threats along with the issues of post-structuralist theory (Gender and the Politics of History 1990). Gender and

Supervising Banks Liquidity Article Example | Topics and Well Written Essays - 500 words

Supervising Banks Liquidity - Article Example The committee in charge of outlining and preparing these regulations has decided that banks should easily have enough money on hand to last them for thirty days if their outside sources dried up, allowing them to finish business and become more prepared for what should happen after the money has run out entirely. The banking industry is none too thrilled about the new liquidity rules, which would have a questionable effect on how much it would cost them to raise money. Unfortunately, this does not cover some of the more major issues, such as the amount and depth of information banks are allowed to share with their investors and the public about how they go about raising money. However, regardless of the feelings felt by the banks, the rules that have been laid out by the committee are not going anywhere, nor are they to be altered unless something comes up that suggests they should be. As a sort of compromise for those that are against the new rules, the central bankers and regulators will be spending the time prior to the rules taking effect, which is in 2015, determining and evaluating the effect of the new rules. Other rules, such as those that will make sure that banks have reliable sources of long-term financing, will not be implemented until 2018. These additional rules would prevent what almost took place with Hypo Real Estate when it was unable to refinance long-term obligations and needed an emergency bail-out from the government.

Callable Bonds Term Paper Example | Topics and Well Written Essays - 3000 words

Callable Bonds - Term Paper Example There are different reasons as to why companies issue callable bonds, as noted by Frykman and Tolleryd, one of the reasons as to why companies issue callable bonds is because of their hedge interest rate (173). The point is that, the moment interest rates reduce, the issuing companies can then repay the bonds at lower interest rates. This paper aims at examining callable bonds. Overview As explained by Le callable bonds allows those borrowing the option of re-investing if the interest rates reduces (4). This implies that companies are able to hedge against likely reduction of interest rates in future. It is because of this aspect tha makes callable bonds to be prefered by many investors particularly before 1990s. In deed, before 1970, nearly all companies issued bonds that had were callable. But, as from 1970 to 1990, callable bonds being issued reduced to about 80%. This was attributed to developents that had taken place within the interest rate derivaive markets over that period. P resently, the number of callable bonds on the market has greatly reduced accounting for less than 30%. According to Le the reason for this reduction is the fact that, it has become easier for companies to hedge against the interest rate risks (4). Explaining callable bonds When a company issues a bond, it has to make a critical decision regarding the type of bond it will issue, if it will be a callable bond or a regular one. In defining a callable bond Brigham and Houston states that callable bond, also known as redeemable bond is a kind of bond that permits the issuing firm to retain the benefit of trading in the bond at a certain time before the maturity date (220). This implies that the issuing firm retains the right of buying back the callable bond, though it is not obligated to do that. Basically, the bonds are not in actual sense bought back by the issuing firm; rather the firm cancels them immediately. When recalling the callable bonds, the issuing firm has to pay more than t he par price. In some cases, for example in high-yield debt industry, the call premium could be considerable high. Therefore, the issuing firm has a choice, of either paying a higher premium or waiting until the bonds mature. Brigham and Houston notes that supposing the interest rates prevailing in the market go down at the time of calling back the bonds, then the issuing company will be in a position to refinance its debt cheaply (220). Accordingly, as the interest rates reduce, the value of the bonds increases, thus, it is beneficial to re-buy the bonds at their par value. When callable bonds are used, the investors are given the advantage of a higher token or value, as opposed to what they have gained with regular bonds. However, when the interest rates reduce, the issuing firms will likely recall the bonds and just invest them at interest rate is low. The moment a company has recalled the bond, the company can as well reissue the similar bonds at a much lower interest rate. This process of reissuing bonds to save money on the interest payment is referred as refunding. Brigham and Houston notes that before the bonds are recalled, the bond holders are informed by a letter, one of the agreements when investing in a callable bond (221), is that the investors agree that the bonds can be bought back and the investors should be ready to sell the bonds. However, companies recalling the bonds

The math behind the Pendulum Research Paper Example | Topics and Well Written Essays - 2250 words

The math behind the Pendulum - Research Paper Example As the period of a pendulum is constant, pendulums were used to regulate the movement of clocks. Until the 1930’s pendulums were the most accurate time keeping devices of the world. In 1583, the Italian scientist Galileo first noted the constancy of a pendulum’s period by comparing the movement of a swinging chandelier in a Pisa cathedral with his pulse rate. He found that the time was not a function of how wide the chandelier swung. As the wind was blowing the chandelier, it was swinging different distances side to side or amplitudes. Galileo found that the pendulum swung more slowly. Over a shorter swing, the chandelier took just as many of his heartbeats to complete a swing with greater amplitude. Galileo made an error in the calculation of the angle of the chandelier. In 1656, the Dutch mathematician and scientist Christian Huygens invented a clock controlled by the motion of a pendulum (Huygens and the Pendulum, Princeton). The accuracy of mechanical clocks improve d in the span of a couple of decades in the early 17th century from plus or minus half an hour per day to one second per day. This quantum increase in accuracy of timing enabled previously unimagined degrees of precision measurement in mechanics, astronomy and other fields of study. Time then for the first time was expressed as an independent variable in the investigation of nature. For example, each of the following could be reliably investigated for the first time: The effect of force on objects over time The distance of fall over time The change of speed over time The radial movements of planets over time The progress of chemical reactions over time All these investigations required that the time could be accurately and reliably measured. Thus the pendulum held a very important place as a time keeping device. Competent time measurement was a requirement for modern science and the pendulum enabled this to happen (Story behind the science, Web). The pendulum played more than a scie ntific and technical role in the formation of the modern world. It also indirectly changed cultures and societies through its impact on navigation. Position on the Earth’s surface is given by latitude and longitude. A traveler sailing across the sea must know the coordinates of his present position as well the coordinates of his destination. Hence the knowledge of position was essential for reliable traveling and trading. Accurate time measurement was long seen as the solution to the problem of longitude determination which had vexed European maritime nations in their efforts to sail beyond Europe’s shores. Treasure fleets from Latin America, trading ships from the Far East were all getting lost and running out of food and water. The pendulum thus played a pivotal role in resolving the longitude problem and thus holds an important place in Physics as well as History. This thesis will focus on the interesting aspects about the period of a pendulum and its mathematical d erivation. According to Hooke’s law, the restoring force of a spring is directly proportional to its displacement. Fig 1: Physical representation of Hooke’s law The above figure shows a spring elongated through a length x. F is the force that wants to drive the spring back to equilibrium. By Hooke’s law, |F| ? |x| F = -kx where k is the spring constant measured in Newton/metre (N/m) Here, the negative sign represents that the direction of F is opposite to that of x. Moving further on, consider the case

Do Institutions matter Essay Example | Topics and Well Written Essays - 500 words

Do Institutions matter - Essay Example The basic explanations that have been provided by economists to illustrate on how institution spurs economic growth haven’t been satisfactorily. Furthermore, the theories provided for which are made to guide on the two principles does not provide for full understanding of the variables and thus have lapses. Neither are the statistical tools for analysis in the case of time series are enough to show direct correlation between the two. Thus, this provides for inspiration or stimuli (Rodrà ­guez, 2013) for the article to provide for a broader way to view the two issues and be flexible in analysis. Institutions does not necessary lead to economic development but the latter can always be achieved in other ways. Development to a country can be stimulated through creation of wealth that expands various sectors in the economy. By doing so, we provide for expansionary measures that make the institutions better and increase growth. We do not need more mature institutions for development to occur. Such is the case in more developed nations who developed earlier without any key institutions. Even if institutions spur growth, then it cannot apply to all countries. For example, nations can always import ideas such as technology or train labor to help growth within them. Methods such as protection of properties majorly employed by the capitalists to make institutions grow are very good and can always be beneficial to nations. But the virtue will only lead to strong institutions to unique ones in the economy more so in countries where there is less government controls. The article uses questionnaires to collect data. It presents issues in form of queries that are answered by analyzing various world institutions and economic policies to generate data. This is further enhanced, by use of samples to explain on how diverse countries developed and what made their institutions stronger (Rodrà ­guez, 2013). To validate the data, it

The math behind the Pendulum Research Paper Example | Topics and Well Written Essays - 2250 words

The math behind the Pendulum - Research Paper Example As the period of a pendulum is constant, pendulums were used to regulate the movement of clocks. Until the 1930’s pendulums were the most accurate time keeping devices of the world. In 1583, the Italian scientist Galileo first noted the constancy of a pendulum’s period by comparing the movement of a swinging chandelier in a Pisa cathedral with his pulse rate. He found that the time was not a function of how wide the chandelier swung. As the wind was blowing the chandelier, it was swinging different distances side to side or amplitudes. Galileo found that the pendulum swung more slowly. Over a shorter swing, the chandelier took just as many of his heartbeats to complete a swing with greater amplitude. Galileo made an error in the calculation of the angle of the chandelier. In 1656, the Dutch mathematician and scientist Christian Huygens invented a clock controlled by the motion of a pendulum (Huygens and the Pendulum, Princeton). The accuracy of mechanical clocks improve d in the span of a couple of decades in the early 17th century from plus or minus half an hour per day to one second per day. This quantum increase in accuracy of timing enabled previously unimagined degrees of precision measurement in mechanics, astronomy and other fields of study. Time then for the first time was expressed as an independent variable in the investigation of nature. For example, each of the following could be reliably investigated for the first time: The effect of force on objects over time The distance of fall over time The change of speed over time The radial movements of planets over time The progress of chemical reactions over time All these investigations required that the time could be accurately and reliably measured. Thus the pendulum held a very important place as a time keeping device. Competent time measurement was a requirement for modern science and the pendulum enabled this to happen (Story behind the science, Web). The pendulum played more than a scie ntific and technical role in the formation of the modern world. It also indirectly changed cultures and societies through its impact on navigation. Position on the Earth’s surface is given by latitude and longitude. A traveler sailing across the sea must know the coordinates of his present position as well the coordinates of his destination. Hence the knowledge of position was essential for reliable traveling and trading. Accurate time measurement was long seen as the solution to the problem of longitude determination which had vexed European maritime nations in their efforts to sail beyond Europe’s shores. Treasure fleets from Latin America, trading ships from the Far East were all getting lost and running out of food and water. The pendulum thus played a pivotal role in resolving the longitude problem and thus holds an important place in Physics as well as History. This thesis will focus on the interesting aspects about the period of a pendulum and its mathematical d erivation. According to Hooke’s law, the restoring force of a spring is directly proportional to its displacement. Fig 1: Physical representation of Hooke’s law The above figure shows a spring elongated through a length x. F is the force that wants to drive the spring back to equilibrium. By Hooke’s law, |F| ? |x| F = -kx where k is the spring constant measured in Newton/metre (N/m) Here, the negative sign represents that the direction of F is opposite to that of x. Moving further on, consider the case

Cover letter Essay Example | Topics and Well Written Essays - 250 words - 5

Cover letter - Essay Example My most recent internship at the Commonwealth of Pennsylvania Capital provided an opportunity to develop strong office assisting skills. Prior to this experience, I spent several summers working with several other firms in their customer service departments, which enhanced my ability to work in a fast paced environment and resolve problems, which are all listed in your preferred qualifications for this position. From these past work experiences, I was also able to develop on my interpersonal skills while socializing within the teams we were in as well as in the entire firm. Granted this opportunity and basing on my ability to work, I believe I will be able to help GWSB to achieve its organizational objectives as well as cement a position as an organization in the corporate settings. Besides, I am quite familiar with the Microsoft Office applications, strong customer care skills and am also motivated to work with a diverse group of constituents (Ryan, 20). I would appreciate discussing this position with you in the near future. I would be glad to receive an interview call from you asking me to appear before your recruitment board. If you require any additional materials or information, I would be happy to avail it. Thank you for your

Queuing System At The Entrance Of Klimahaus Tourism Essay

Queuing System At The Entrance Of Klimahaus Tourism Essay Waiting in line for service is part of everyday life. As consumption and production of service occur simultaneously, variations in demand for service as well as in service time requirements result in idle service capacity at some times and the formation of queues at others. A queue forms whenever the demand for service exceeds the existing service capacity. (Fitzsimmons Fitzsimmons, 2006) Experts suggest that no aspect of customer service is more important than the wait in line to be served. (Bennett, 1990, cited in Fitzsimmons Fitzsimmons, 2006, p. 389). The waiting experience, or more precisely the perception of waiting time, has a strong effect on customers ´ overall satisfaction with the service ((Pruyn Smidts, 1998). Moreover, if customers find a queue too long or slow-moving they may balk and decide not to join the service system at all or customers who have joined the queue may renege, which means that they leave a queue before receiving service. Both balking and reneging represent losses in revenue and goodwill to the service organization (Fitzsimmons Fitzsimmons, 2006; Ou Rao, 2003). Several service operations management techniques exist to reduce waiting time and hence customer balking and reneging, most common is the variation of service capacity. However, oftentimes the reduction of waiting time is not feasible due to the size of the queue, the space of the facility or cost factors in personnel which makes customer waiting inevitable (Pearce, 1989). If waiting time cannot be reduced service organizations are advised to find ways to make time pass as quickly and pleasantly as possible (Maister, 1985, cited in Pruyn, 1998). (Pruyn Smidts, 1998) even state that the waiting environment, namely the design, decoration and stimuli which distract customers ´ attention from waiting, is a stronger determinant of service satisfaction than the actual waiting time. Therefore they advise service managers to focus less on reducing waiting times but to pay attention to the waiting conditions instead. The understanding of each feature of a queuing system provides insights and identifies management options for improving customer service (Fitzsimmons Fitzsimmons, 2006). In the following the features of a queuing system are being described and the current queuing system at the entrance of the Klimahaus ® Bremerhaven 8 ° Ost, a science centre situated in the tourist quarter called Havenwelten in Bremerhaven/Germany, is being evaluated. Subsequently, suggestions for improvement are being made whereby physical, psychological and economic factors are taken into account likewise. 2. Queuing Systems Figure 1: Queuing System Source: Fitzsimmons Fitzsimmons, 2006Queuing systems occur in a variety of forms but the common essential features of queuing systems are the calling population, the arrival process, the queue configuration, the queue discipline and the service process as illustrated in the figure below (Fitzsimmons Fitzsimmons, 2006). In the following the individual features of a queuing system will be explained. 2.1 Calling population Figure 2: Calling Population Source: Fitzsimmons Fitzsimmons, 2006 Arrivals represent the calling population which can consist of a homogeneous group or of several subpopulations. Subpopulations have different waiting expectations and place different demands on services. In a queuing system the number of customers requiring service can be limited or unlimited (Fitzsimmons Fitzsimmons, 2006). If the number is finite, the number of customers outside the queuing system will depend on the number of customers already in the system and if the number is infinite, the number of customers outside the system in not affected by the number of customers already in the system (Tadj, 1995). 2.2 Arrival process Any analysis of a system must begin with a complete understanding of the temporal and spatial distribution of the demand for service (Fitzsimmons Fitzsimmons, 2006). Arrival time data can be collected and used to calculate interarrival times. Generally the distribution of interarrival times is exponential. The exponential distribution gives the probability that the time between arrivals will be t or less (e. g. minutes between arrival) and the so called Poisson distribution gives the probability of n arrivals during the time interval t (e. g. arrivals per hour). Both distributions represent alternative views of the same process (Fitzsimmons Fitzsimmons, 2006). Characteristic for the exponential distribution is the no memory-property which means that the probability distribution of the time until the next arrival is independent of the last arrival (Tadj, 1995). 2.3 Queue configuration Queue configuration is the design of a waiting line system and refers to the number of queues, their locations and their spatial requirements. The queue configuration has an effect on the wait time and on customer behaviour. A queue is said to be finite if for example the spatial requirements are not sufficient to accommodate all waiting customers or if a public parking garage has not enough parking lots and arriving customers have to be turned away (Fitzsimmons Fitzsimmons, 2006). The figure below shows several alternatives of waiting configurations and their advantages and disadvantages(Fitzsimmons Fitzsimmons, 2006). Figure 3: Queue Forms and Their Features Source: Pearce, 1989 Another alternative is a virtual queue, usually on the telephone, which can be considered most frustrating for customers because oftentimes they do not know their position in line when they are placed on hold (Fitzsimmons Fitzsimmons, 2006). 2.4 Queue discipline The queue discipline is a policy established by management to select the next customer from the queue for service (Fitzsimmons Fitzsimmons, 2006). If the management applies the first-come, first-served rule (FCFS) all customers are treated fairly and are served according to their position in line. This queue discipline is said to be static. In a dynamic queue discipline, however, the next customer to be served is selected according to one or more attributes, for example in the shortest-processing-time approach (SPT) customers who require short processing times are given priority. This is done by placing arrivals in different priority groups on the basis of some attributes and by applying the FCFS within each group. This practice is said to minimize the average time a customer spends in the queuing system. A further procedure which is common in a medical context is triage, where priority is given to those who benefit most from an immediate treatment. The preemptive priority procedure is the most responsive queue discipline because service even is interrupted in order to serve an arriving customer with higher priority. This rule is applied in emergency services or fire ambulance services (Fitzsimmons Fitzsimmons, 2006). 2.5 Service process Due to variations in customer needs and server performances, the service time distribution can be of any form. However, if the service is simple to perform the service time distribution frequently is exponential (Fitzsimmons Fitzsimmons, 2006). Figure 4: Classification of Service Processes Source: Fitzsimmons Fitzsimmons, 2006 According to (Fitzsimmons Fitzsimmons, 2006) there are several possible service facility arrangements: Service Facility Server Arrangement Parking lot Self-servicer Cafeteria Servers in series Toll booths Servers in parallel Supermarket Self-serve, first stage; parallel servers, second stage Hospital Service in parallel and series, not all used by each patient A service facility arrangement with servers in parallel has the advantage that it is flexible in meeting variations in demand for service. The service capacity can be adjusted to meet changes in demand, especially if employees are cross-trained (Fitzsimmons Fitzsimmons, 2006). 2.6 Economic, physical and psychological aspects of customer waiting Economic cost of waiting For the service organization the economic cost of waiting is the wage of an idle employee at times of low demand for service. Times of high demand for service and resulting excessive wait times for customers or even the expectation of long waits can lead to lost sales. For customers the cost of waiting is the forgone alternative use of that time at times of high demand for service plus the costs of boredom, anxiety, and other psychological distress (Fitzsimmons Fitzsimmons, 2006). Physical needs of waiting customers To make the waiting experience more comfortable it is advisable to provide shelter from rain, sun or wind. Usually people relieve fatigue by leaning, stooping and propping themselves against bars, rails and barriers therefore seats, queue rails, steps or leaning bars should be provided for waiting customers if possible. Psychological needs of waiting customers According to {{21 Fitzsimmons,James A. 2006}} the perception of waiting often is more important to the consumer than the actual time spent waiting. If the customer expectation exceeds the perception the customer is unsatisfied and contributes to a bad reputation of the service organization, if the perception exceeds the expectation the customer is satisfied with the service and contributes to a good reputation of the service organization {{21 Fitzsimmons,James A. 2006}}. Customers waiting in line should not be excluded from an attentive service. Customers should be given the feeling that the service company knows that they are there and that service has started already {{22 Pearce,Philip L. 1989}}. Psychological and physical needs of people in queues can be met with a range of innovative queue management techniques {{22 Pearce,Philip L. 1989}}. Some methods to .. are named by {{21 Fitzsimmons,James A. 2006}}(Fitz..) are animation, discrimination, automation and obfuscation. Animation and distraction lead to a shorter perceived waiting time because the attention is drawn away from the internal clock (Pruyn Smidts, 1998). {{22 Pearce,Philip L. 1989}} considers information provision as one of the most important methods because frustration, boredom and a range of negative emotional effects follow from this lack of information to the waiting to the waiting public. 3. The Queuing System of the Klimahaus ® Bremerhaven 8 ° Ost The Klimahaus ® is a science centre in Bremerhaven which opened on 27th of June 2009. On an exhibition area of 11,500 m ² and 143 exhibition rooms the experiential museum presents data, facts and phenomena on climate and climate protection. As a relatively new attraction the museum experiences high demand and congestion, especially at weekends, holidays and in the summer season. 600,000 visitors were calculated per year but due to the novelty effect, the Klimahaus ® could welcome its millionth visitor after only 15 months of operation, on 22nd of September 2010. (www.klimahaus.de). Considering the opening hours of the Klimahaus ® this gives on average 243  visitors/hour, whereby the Klimahaus ® experiences significant variations in demand which lead to waiting times up to 2,5 hours at some times. There are numerous attractions in the Havenwelten and the risk is high that people change their mind when confronted with a long queue in front of the ticket counter and go somew here else. To keep the high level of visitor numbers even when the novelty effect has faded, the Klimahaus ® relies on satisfied customers who recommend a Klimahaus ®-visit to others and are willing to visit the museum repeatedly, despite long waiting times that can occur. In the following the current queuing system of the Klimahaus ® is being evaluated and the physical, behavioural, and economic aspects of the consumer waiting experience are taken into account in order to make suggestions for the improvement of the waiting line management. 3.1 Calling population The calling population of the Klimahaus ® consists of walk-in customers (either locals or tourists) who arrive randomly and groups or school classes with reservations. For a group reservation a minimum of 15 people is required. While walk-in customers are not controllable group arrivals are planned and hence controllable. The number of walk-in customers is infinite whereas the number of groups on a specific day can be considered finite because group reservations need to be made at least a day in advance. Hence, the probability of future group arrivals on a specific day depends on the number of groups currently in the system. Groups and school classes can be expected to have significant lower waiting expectations compared to walk-in customers due to their reservations which are linked to a `front of the line-service ´ upon arrival. Locals, again, can be expected to have lower waiting expectations than tourists because they can choose a less busy day or time for their Klimahaus ® -visit or at least buy their tickets at less busy times to avoid waiting in line. Tourists oftentimes come to Bremerhaven at weekends or during holiday seasons and therefore may expect a longer wait. However, within each subpopulation the waiting expectations may differ significantly among customers due to their respective opportunity costs. 3.2 Arrival process The collection of arrival time data is necessary to get an understanding of the temporal and spatial distribution of demand for service in order to identify periods of high and low demand for service and measures to better match service capacity with service demand. However, no service demand data was available for this paper except from the visitor number of 1,000,000 on the 22nd of September 2010 which is published on the homepage and could be used to calculate the average number of visitors per hour in the first 15 months of operation with 243. As many other service organizations the Klimahaus ® experiences variable demand and variable service times which leads to waiting times up to 2.5 hours at busy times. Those variations in demand affect the requirements for service capacity. When possible, the number of servers is adjusted to match changes in demand. Although the cross-trained employees of the Klimahaus ® are a perfect basis for adjusting service capacity to changes in de mand, for the museum this strategy is only reasonable to a small extent. The exhibition itself has limited spatial capacity and increasing the level of staff would result in overcrowding and reduce the level of security. Therefore, this paper is going to focus on other strategies to reduce waits or to make them at least more tolerable. 3.3 Queue configuration As the figure below shows, the Klimahaus ® applies a single line multiserver model where customers form a single line and are served by the first server available. Figure 5: Ticket counter at the Klimahaus ® Source: www.nordsee-zeitung.de Figure 6: Queue configuration of the Klimahaus ® Bremerhaven 8 ° Ost (Fitzsimmons Fitzsimmons, 2006) name the advantages and disadvantages of a single queue as follows: Generally a single queue arrangement guarantees fairness because customers are served in order of their arrival (first-come, first-served). However, as can be seen on Picture 2, the waiting line system of the Klimahaus ® does not prevent people from cutting-in because the biggest part of the waiting line is in front of the Klimahaus ® at the so called Havenplaza where no barrier ropes are being used. This fact, on the other hand, allows single members of a family or small group to leave the queue and e. g. to have a look at the Klimahaus ® -shop or the nearby shopping centre or to get some brochures from the tourist information. Since there is only one queue, customers do not feel anxious about whether they have selected the fastest line. Wait time is affected by the design of the waiting line system the single line model is more efficient in terms of reducing the average time that customers spend waiting in line. Figure 7: Havenplaza Source: www.nordsee-zeitung.deA single-line approach comes with higher spatial requirements compared to a multiple lines approach because there is one long queue instead of several shorter queues. The Klimahaus ®-queue can be said to be infinite because the Havenplaza in front of the museum and the parking garages in the immediate vicinity offer sufficient capacity to accommodate arriving customers. Figure 8: Queue configuration of the Klimahaus ® Bremerhaven 8 ° Ost (high demand)Customers may interpret a long queue as evidence of a long wait and decide not to join the queue. (Fitzsimmons Fitzsimmons, 2006) suggest hiding a long waiting line from customers, e. g. by integrating the queue into the design of the building, to prevent customers from balking. The approach of integrating the queue into the design was not adopted by the museum, presumably due to space or cost reasons or because it is not that common for museums. (Pearce, 1989) on the other hand states that customers may prefer to see the end of a queue because it gives them a feeling of certainty. Although, in case of the Klimahaus ® visual access from the back of queue is poor as can be seen on Picture 2. However, to avoid frustration among arriving customers and to give them a feeling of certainty in order to make them join the queue, it is advisable to make information on the expected waiting time available (Fitzsimmons Fitzsimmons, 2006; Pearce, 1989). The single queue arrangement proves to be flexible at times of high demand because the number of servers can be adjusted, especially if employees are cross trained as it is the case in the Klimahaus ®. However, as mentioned earlier the Klimahaus ® itself has limited spatial capacity and increasing the level of staff would result in overcrowding and reduce the level of security. A disadvantage of the single line-approach is that people have to stand in line in contrast to the take a number-approach where people are free to wander around. The take a number-approach can be an attractive alternative because there is no need for a formal line and customers could go to the Klimahaus ®-shop or to the nearby shopping centre. On the other hand, customers have to stay alert otherwise they risk missing their turns for service. Queue width also plays an important role. In contrast to a one-person wide queue, a wider queue like the one used by the Klimahaus ® is desirable because it enables family members to stand side by side in the queue which enables conversation and children have more room to stretch and interact (Pearce, 1989). When considering the physical needs of people waiting in line, it can be noted that the Havenplaza is a roofed hall which provides shelter from the sun or rain and has public toilets. On the other hand customers waiting in line have no possibilities to sit or lean (e. g. on hand rails) to relieve from fatigue. As mentioned earlier, animation and distraction lead to a shorter perceived waiting time because the attention is drawn away from the internal clock (Pruyn Smidts, 1998). Above the ticket counter there is a tv screen that shows pictures and information regarding the exhibition but unfortunately it is only visible for customers waiting inside the building. When the wait time is especially long, occasionally an employee is deployed at the Havenplaza in order to answer questions of waiting customers, to hand out flyers to adults or balloons, gummi bears etc. to children. Moreover, sometimes the mascot of the Klimahaus ®, Max the climate mouse, animates children waiting in line. 3.4 Queue discipline Generally the queue discipline of the Klimahaus ® is first come, first service, except for groups with reservations who benefit from a common  ´front of the line service ´ upon arrival. (Friedman Friedman, 1997) states that customers with high opportunity costs, e. g. tourists who have a short stay in Bremerhaven or explicitly come to Bremerhaven for a Klimahaus ®-visit or customers who just do not like to wait in line, might be highly sensitive to long waits and be willing to pay a premium for a faster service in a separate line to avoid waiting. Waiting line segmentation might be an option for the Klimahaus ® to reduce waiting for the customers in the regular queue and the customers in the fast queue. If the premium covers the cost of the additional server, waiting line segmentation is a simple, cost-free strategy for increasing profit, employment, efficiency and customer satisfaction (Friedman Friedman, 1997). 3.5 Service process No service time data is available and need to be collected but the service time distribution can be considered to be exponential because the service is simple to perform. In case of the ticket counter at the entrance of the Klimahaus ® servers are arranged in parallel which has the advantage that variations in demand for service could be met by adjusting the number of servers to meet demand. Nevertheless, to avoid overcrowding in the exhibition there are regularly three but no more than four servers at the ticket counter at times of high demand. (Fitzsimmons Fitzsimmons, 2006) advise service managers to keep in mind that sustained pressure to hurry may increase the rate of customer processing, but it also sacrifices quality. 4. Suggestions for Improvement Since adjusting service capacity to meet high levels of demand cannot be considered a reasonable strategy for the Klimahaus ® to reduce waiting, other strategies like differential pricing to encourage customers to use the off-peak hours should be taken into consideration (Fitzsimmons Fitzsimmons, 2006). Usually in the latter part of the day, the Klimahaus ® experiences lower demand because a visit takes 3 5 hours on average. For this reason it might be useful to offer an afternoon ticket which is cheaper the usual day-ticket to level demand. It needs to be analysed if such an offer would have a cannibalizing effect or a positive effect on revenue from entrance tickets. A further strategy to reduce waiting is waiting line segmentation which could also be an option for the Klimahaus ® because it is a simple, cost-free strategy for increasing profit, employment, efficiency and customer satisfaction. However, before implementing such a strategy the service organization would have to do some testing to determine the optimal size of premium and to determine the acceptance of customers. Customers who decide to stay in the regular queue or cannot afford to take the more expensive fast lane might perceive this practice as unfair and catering to the rich which can result in a negative image of the Klimahaus ® (Friedman Friedman, 1997). Due to the significant variations in demand waiting in line for a ticket is inevitable and therefore the waiting experience should be made as pleasant as possible under the given circumstances. Because the biggest part of the queue forms not in the Klimahaus ® itself but at the Havenplaza, the Klimahaus ® could be advised to prove the possibility of installing benches or leaning bars for the customers to relief from fatigue. Customers waiting in line should not be included in an attentive service and questions of arriving customers should be answered to give them security. If it is not feasible for cost reasons to have an employee answering questions in person, wait time-signs should be set and a FAQ-sheet which all important information should be made available to arriving customers. Also display panels or sheets (alongside the queue) which ask the waiting public questions, or which set them tasks to solve, assist both the information needs of the public and their perception of time (Pearce, 1989). Furthermore, the mascot, Max the climate mouse, is relatively unknown and could be used more often to animate children waiting in line with their families. 5. Conclusion By analysing the features of the queuing system at the entrance of the Klimahaus ® useful insights could be gained. Due to significant variations in service demand, waiting in line to get a ticket is inevitable at times when service demand exceeds service capacity. Increasing the number of servers at the ticket counter at times of high demand would compound overcrowding in the spatial limited exhibition and therefore increasing service capacity to meet demand cannot be considered an appropriate strategy for the Klimahaus ® to reduce waiting. Further investigation on this topic could be helpful to identify the optimal staffing level in consideration of the space limitation of the museum and to develop measures to reduce overcrowding in the exhibition. Possible strategies to shorten waits could be identified like waiting line segmentation or price differentiation. However, in order to effectively implement those strategies, service demand and service time data need to be collected and analysed. Moreover, by taking into account the physical and psychological needs of customers waiting in line, methods to make wait more tolerable could be identified to improve customers ´ queuing experience, A more pleasant queuing experience can not only reduce balking, reneging and thus lost sales for the Klimahaus ® but also increase the customers ´ overall satisfaction with the service.

The Status of Religious Language :: Religion Philosophy Christianity Essays

In recent work on the philosophy of religion, there has been a great deal of concentration on what John Hick, in his Philosophy of Religion [Prentice Hall International Editions, 1990, Chapter 7] calls "the peculiarity of religious language". What Hick is referring to is the fact that when language is used either to describe God, or to make any kind of religious statement, it is used in ways that quickly reveal inherent difficulties of meaning. These problems have to do with the fact that while religious statements seem to have all the authority of factual statements, it is quite clearly not possible to regard them as actually being equivalently authoritative. It is not difficult to demonstrate this: a) Jesus loves Bob and Edna. Edna loves Bob. b) God has ordered me to do this. c) My parents have ordered me to stay in this evening. In the case of statements a), it would be straightforward, in all kinds of ways, to discover evidence for or against the truth of the statement that "Edna loves Bob". If one could listen to their private conversations over dinner, for example, it would not be difficult to interpret the affection of Edna for Bob and, hopefully, of Bob for Edna. If Bob were ill or unhappy, Edna's conduct towards him would demonstrate her love. We could go on with this list and, without any difficulty, lengthen it considerably in ways which, despite the theoretical possibility of our being deceived, would be generally verifiable and agreeable not only to Bob and Edna, but also to anyone else not devoutly sceptical to whom we might talk about Bob and Edna and their relationship. It would, though, surely, be rather more difficult to provide similar validation of the statement that "Jesus loves Bob and Edna", for, in attempting to do so, one would need to address such intractable questions as the following: how would we go about demonstrating either the truth or the falsity of this statement if Bob said that he did not believe it was true and Edna said that she did, who would be speaking the truth if the statement were made by a friendly neighbour, worried about Bob and Edna never attending church, on what basis might the statement be said to be veritably either true or false if Bob and Edna won a large amount of money in the national lottery, would this demonstrate that Jesus loved them The Status of Religious Language :: Religion Philosophy Christianity Essays In recent work on the philosophy of religion, there has been a great deal of concentration on what John Hick, in his Philosophy of Religion [Prentice Hall International Editions, 1990, Chapter 7] calls "the peculiarity of religious language". What Hick is referring to is the fact that when language is used either to describe God, or to make any kind of religious statement, it is used in ways that quickly reveal inherent difficulties of meaning. These problems have to do with the fact that while religious statements seem to have all the authority of factual statements, it is quite clearly not possible to regard them as actually being equivalently authoritative. It is not difficult to demonstrate this: a) Jesus loves Bob and Edna. Edna loves Bob. b) God has ordered me to do this. c) My parents have ordered me to stay in this evening. In the case of statements a), it would be straightforward, in all kinds of ways, to discover evidence for or against the truth of the statement that "Edna loves Bob". If one could listen to their private conversations over dinner, for example, it would not be difficult to interpret the affection of Edna for Bob and, hopefully, of Bob for Edna. If Bob were ill or unhappy, Edna's conduct towards him would demonstrate her love. We could go on with this list and, without any difficulty, lengthen it considerably in ways which, despite the theoretical possibility of our being deceived, would be generally verifiable and agreeable not only to Bob and Edna, but also to anyone else not devoutly sceptical to whom we might talk about Bob and Edna and their relationship. It would, though, surely, be rather more difficult to provide similar validation of the statement that "Jesus loves Bob and Edna", for, in attempting to do so, one would need to address such intractable questions as the following: how would we go about demonstrating either the truth or the falsity of this statement if Bob said that he did not believe it was true and Edna said that she did, who would be speaking the truth if the statement were made by a friendly neighbour, worried about Bob and Edna never attending church, on what basis might the statement be said to be veritably either true or false if Bob and Edna won a large amount of money in the national lottery, would this demonstrate that Jesus loved them

Personal Narrative Adults Negative View of Teenagers :: Papers

Personal Narrative Adult's Negative View of Teenagers There is a significant difference of opinion about teenagers today that comes from teenagers themselves and the adult population. A good majority of the young people today view themselves as relatively responsible people. A lot of them are inquisitive and are eager to learn new things. Many are committed to a drug-free lifestyle, and there are a lot of students who achieve very high grades. Most adults' view on teen behavior is very different. Of course, there is a percentage of youth that is very immature, lazy, unorganized, disrespectful, and careless, etc. (The list could go on and on.); but, unfortunately, it is the bad qualities that stay in the minds of many adults and elders. There are few teenagers today who will openly admit to their bad habits or behaviors. Maybe they can’t keep a clean room, or maybe they have a very difficult time remembering to do their homework every night. It may even be possible for them to spel things inkirectly. I am a strong believer in the fact that doing your best is all that matters, yet teens must also be aware of the fact that â€Å"good enough† isn’t. Everyone makes mistakes, but you’re judged many times on how few mistakes you actually make. I’m sure that nobody would go to a job interview ready to tell the boss of the company: â€Å"Well, let’s face it. I’m not very productive, and I rather be watching The Simpsons right now.† Who really is willing to tell someone about his or her personal flaws? In reality, it takes someone to offer a â€Å"wake up call† sometimes to make us aware of when we’re not doing something correctly. Today’s teens need to be criticized, but they also need to be encouraged when they are doing something right as well. They need to be told when they could be a little more responsible, and they could use some advice occasionally on how to manage their time. Equally as important, I think a teenager needs to be told when they solve a problem correctly or produce an excellent piece of work. Encouragement will only bring about repetition; and, maybe after being told that they’ve done something right, today’s teens will be able to much more easily say: â€Å"I’m responsible.† It is disappointing to come across such an abyss between the viewpoints of elders and teenagers on teen habits.

Essay about myself Essay

A New Beginning I was born in the Dominican Republic â€Å"Quisqueya la Bella† as we called it, and I used to live with my Parents and two elder sisters, my mother worked as a teacher, and my father was a policeman. Then my father dies when I was only 11 years old, and two years after that, my mother Met Miguel; and they fell in love, and got married. Then Miguel, now my stepfather came to the U.S. and Five years later he gives us the news that we have to move to the U.S. in November of 2011, I moved to the U.S with my mother and sisters, but I had no say in whether I wanted to go or not, and I just Went. My mother said we had to go for a better life. moving to the U.S. was a hard change for me and meant I had to start all over again and go to a new school and make new friends. Also I had to leaving everything I ever knew behind to move Into a foreign country. They say it’s hard to move from a place to another, but, it’s even worst than they say, because it’s not an easy thing moving and living in another country, because your life as you know it changes. when I first arrived, I felt like a stranger; there were people everywhere talking different languages, besides buildings and bright lights, also a lot of noise and family that I didn’t even knew came to visit us with gifts. Around a few months later, I finally got enrolled in school. however when entering a new school, I didn’t Know anyone, and there was a big cultural and language gap that separated me from the rest of the students, I dreaded the fact that I had to go to school there. I missed my friends and family back in the Dominican Republic. I wanted to leave new York and Go back to my â€Å"Quisqueya†. I’ve worked too hard to adapt myself to this new environment and after a time, and step by step, I was feeling comfortable. Then I’d made tons of friends, and I wasn’t feeling like a stranger anymore, finally I felt at home.

Linking Debit or Credit with Normal Balance

QS 2-3 Linking debit or credit with normal balance C5 Indicate whether a debit or credit decreases the normal balance of each of the following accounts: Notes* *Assets = Liabilities + Owners Equity a. Office Supplies e. Salaries Expense i. Interest Revenue b. Repair Services Revenue f. Owner Capital j. Owner Withdrawals c. Interest Payable g. Prepaid Insurance k. Unearned Revenue d. Accounts Receivable h. Buildings l. Accounts Payable A. Office supplies are an asset and debit decreases the normal balance. B. Repair services revenue is an asset and credit decreases the normal balance. C. Interest payable uses credit for decrease of normal balance. D. Accounts recievable is an asset and debit will decrease the normal balance. E. Salaries expense uses debit for decrease of normal balance. F. Owner Capital is an asset and credit decreases normal balance. G. Prepaid insurance uses debit for decrease of normal balance. H. Buildings are considered an asset and debit decreases normal balance. I. Interest Revenue uses credit for decrease of normal balance. J. Owner Withdrawals may use credit for decrease of normal balance. K. Unearned Revenue uses credit for decrease of normal balance. L. Accounts payable uses debit for decrease of normal balance. QS 2-4 Identify whether a debit or credit yields the indicated change for each of the following accounts: *Notes* Assets: Debit to increase, credit to decrease; Liabilities & Equity: Credit to increase, debit to decrease; Income: Credit to increase, debit to decrease; Expenses: debit to increase, credit to decrease. a. To increase Store Equipment f. To decrease Unearned Revenue b. To increase Owner Withdrawals g. To decrease Prepaid Insurance c. To decrease Cash h. To increase Notes Payable d. To increase Utilities Expense i. To decrease Accounts Receivable e. To increase Fees Earned j. To increase Owner Capital a) Store equipment uses debit to increase. (asset) b) Owner withdrawals use debit to increase. (equity) c) Cash uses credit to decrease. (asset) d) Utilities expense use debit to increase. (expense) e) Fees earned uses credit to increase. (income) f) Unearned revenue uses debit to decrease. asset) g) Prepaid insurance uses credit to decrease. (asset) h) Notes payable uses credit to increase. (liability) i) Accounts receivable uses credit to decrease. (asset) j) Owner capital uses credit to increase. (equity) QS 2-5 *Identify whether the normal balances (in parentheses) assigned to the following accounts are* correct or incorrect. a. Office supplies (Debit) d. Wages Expense (Credit) g. Wages Payable b. Owner Withdrawals ( Credit) e. Cash (Debit) (Credit) c. Fees Earned (Debit) f. Prepaid Insurance (Credit) h. Building (Debit) Office supplies uses debit for a normal balance. (correct) Owner withdrawals does not use credit for a normal balance. (incorrect) Fee’s earned does not use debit for normal balance. (incorrect) Wages expense does not use credit for normal balance. (incorrect) Cash does use debit for normal balance. (correct) Prepaid insurance does not use credit for normal balance. (incorrect) Wages payable does use credit for normal balance. (correct) Building does use debit for normal balance. (correct)