Tuesday, December 31, 2019

Poetry Analysis Paper of Edgar Lee Masters and Amy Lowell

Hope versus Passionate Love Two poets can be both alike and different, just as the two poets Edgar Lee Masters and Amy Lowell are Edgar Lee Masters and Amy Lowell write poetry about life, finding love and experiencing loss in very different ways, but both are successful in bringing about a truly touching connection with their readers. These two poets have an extraordinary ability to attract their audiences, by using both romanticism and modern techniques in their writing. Amy Lowell said it best when she said, â€Å"A poet feeds on beauty as a plant feeds on air,† and both of these poets are obviously very talented and successful in using natural beauty to be a driving force in their poetry. In her book Tendencies in Modern American Poetry,†¦show more content†¦The main theme of â€Å"Patterns† is passion and love. The protagonist sees her lover and her union to him as an escape from the constrictions of society and its rigid expectations of how a young lady should dress and act. After l earning of the death of her beloved who was a soldier, she is obviously hurting and not as optimistic of her future without him. Amy Lowell’s â€Å"Patterns† is told from the first person point of view just like that of â€Å"Lucinda Matlock†, but is not a dramatic monologue. The narrator does not tell the reader about her life as a reflection, but instead speaks more directly to the reader. This still allows Lowell’s audience to connect with the protagonist on a personal level, as they are able to see firsthand how this young woman feels and reacts to devastating news. â€Å"Patterns† is not like â€Å"Lucinda Matlock† wherein the main character is still young, rather than an old woman. This fact makes the reader feel all the more touched by her loss, since she has experienced this as a young woman, before she was able to spend a long life with her beloved. The first clue of how the woman feels about society and its expectations is in lines ten through eight-teen where she talks about her dress and how it does not fit her body, nor does it fit who she is as a person, but is merely â€Å"Just a plate of current fashion† (1424). â€Å"Patterns† has a romantic aspect

Monday, December 23, 2019

Teen Drug Overdose And Suicide - 2856 Words

The city of Plano, Texas, recently earned a spot at the top of Forbes‘s list of â€Å"safest places† to live in the United States. Its early efforts at chasing the top prize, however, were part of a cocktail of ignorance and poor judgment that had deadly consequences for Plano’s teenagers. Plano only earned its long-sought distinction after overcoming the fallout from highly publicized episodes of teen drug overdose and suicide in the 1980s and 90s. During the 1990s, scientists at the National Institute of Health detected a nationwide rise in heroin use (Biederman). The spike was seen not only in large, urban environments, where it was perhaps not unprecedented, but also in small towns and more affluent suburbs. Plano, an affluent, newer suburb twenty miles north of Dallas, was not immune. It witnessed heroin’s devastating impact firsthand in Plano’s children, particularly those in high school. Between 1996 and 1998, heroin overdoses were the cause o f 18 deaths in Plano’s young residents. But because Plano was one of the richest cities in Texas and was still recovering from the cultural backlash of cluster suicides in the 1980s, its civic and business leaders and to some extent the police tried to obfuscate the city’s heroin problem rather than confront it directly. It paid a high price for these tactics, and it took Plano decades to rebound from the fallout. The drug at the heart of the Plano teen overdoses was chiva, a Mexican produced black tar heroin that was cheap andShow MoreRelatedSleep1333 Words   |  6 Pagesmedicine which were use to heal the body. Not all people know the full background of narcotics. Narcotics have a huge impact in America society such as, addictions, crime, and death. Narcotics are a billion dollar underground industry of drug trafficking. Drugs journeyed from being a medical cure for many ailments to a highly dangerous and often abused substance today. Narcotics play a major role in many aspects of this country. The word narcotic, arrives from the Greek word for stupor, whichRead MoreEssay about Correlation Between Drug Use and Suicide717 Words   |  3 PagesCorrelation Between Drug Use and Suicide   Ã‚  Ã‚  Ã‚  Ã‚  Americas on-going drug abuse epidemic continues into this millenium, and there are many social problems linked to drug use, including suicide. The disparity of daily life in suburbs or the inner cities are why many people have fallen into their reliance on drugs, including alcohol. Patros and Shamoo (1989) describe the abuse of drugs and alcohol as a slow form of suicide. But many drug abusers choose to end their life before drugs have time to claimRead MoreDrug Drugs And Its Effects On The United States1392 Words   |  6 Pages In the United States every year the percentage of deaths related to overdose increases drastically. Heroin is one of the top drugs in the United States used and cause of overdose. There are numerous types of heroin that is being sold on the streets because of different things however I’m talking about heroin in general. This drug has become a nationwide problem and is affecting many families and friendships who have loved addicted to or using heroin. Once addictions get too bad friends and familyRead MoreEssay about Teen Suicide916 Words   |  4 Pagesthose daily hassles, serious problems can develop within the teen that can ultimately lead to resulting effects including depression or even suicide. Suicide in teens is one of the most traumatic and problematic issues that we face today in not only adults but many adolescents as well. Today suicide is one of the top causes for death in teenagers, out shadowed only by homicides and accidents. Some of the top â€Å"accidents† include drug overdoses, single-car accidents, self-inflicted gunshot wounds, fallsRead MoreTeen Suicide Essay1320 Words   |  6 PagesEnglish Language Arts 09 November 2017 Teen/Adult Suicides Suicides in the United States have increased in the last year has increased by 9%. The Problems With Suicide/ Percent of Deaths With Suicide In 1980 nearly 27,000 people took their own lives, making suicide the 10th most common cause of death. 57 percent of the cases of suicide in the United States involved firearms. In 2015 Suicide had been marked the second leading cause of death from ages 10-24. Suicide has been a major health problem in theRead MoreTeen Suicide Essay881 Words   |  4 PagesTeen Suicide Suicide is a growing problem in American culture. Sadly, teens are affected the most. Teen suicide is increasing rapidly. â€Å"About 5,000 teens in the United States kill themselves each year† (Peacock, 4). Suicide among teens is a serious and devastating crisis. More teens are taking their lives today than ever before. Teen suicide does not affect one specific type of teen; it affects any type of teen. There are a variety of reasons teens resort to committing suicide. Many people are workingRead MoreAntidepressants for Teens: To Be or Not To Be? Essay1546 Words   |  7 PagesEven though antidepressants serve as a temporary relief for teens with depression, they should not be considered an effective treatment to cure depression due to the side effects, risk of addiction, and increase thoughts of suicide. â€Å"Teen depression is a serious condition that affects emotions, thoughts and behaviors. Issues such as peer pressure, academic expectations, and changing bodies can br ing a lot of ups and downs for teens† (Mayo Clinic). Depression does not discriminate; no matter whatRead MoreCyberbullying Is When A Person Or Group Of People Harass Another Individual916 Words   |  4 PagesTherefore, substances such as alcohol, prescription drugs, or illegal drugs can be available to a teen who has had enough of the bullying and wants to find a means of escape from all of the hate. Alcohol can lead to alcohol poisoning or if a teen is being bullied because they became pregnant it can lead to fetal alcohol syndrome. Also, if a teen gets into any type of drugs such as prescription or illegal street drugs it can lead to an overdose. The teen can have the effects of either hospitalization orRead MoreYouth Drug Use And Addiction1677 Words   |  7 PagesYouth Drug Use and Addiction Youth in the United States face challenges every day, some more than others. These challenges can be difficult to navigate and can leave these young people finding alternative ways to cope with the stress that accompanies these challenges. According to CBS News reports a recent survey indicates approximately two million teens between the ages of 12 and 17 currently need treatment for a substance abuse problem, but only about 150,000 get the help they need. This highRead MoreClinical Depression: The Hopelessness Diaease1146 Words   |  5 Pagesaffects, and these could lead to teen suicide. However, sometimes the sadness or loneliness persists, or gets worse, despite all attempts to snap out of it. Tears or anger come easily and the simplest tasks seem difficult. Such feelings can be signs of clinical depression, which is the most commonly diagnosed psychiatric disorder among teens and adults. If left untreated, it can lead to serious behavioral, emotional, and physical problems, and sometimes even suicide. A persistently sad mood Feeling

Saturday, December 14, 2019

The Minutemen and Their World Free Essays

Robert A. Gross in his book, â€Å"The Minutemen and Their World†, takes a nearer look at the American Revolution by investigating the lives of the people that exist in Concord, Massachusetts. By exploring and understanding court records, diaries, colony records, families’ trees, and private papers the writer begins to illustrate a civilization prior, during, and subsequent to the American Revolution. We will write a custom essay sample on The Minutemen and Their World or any similar topic only for you Order Now He in addition succeeds in producing an excellent written chronological text that is simple to read, understand, and enjoy. It can be thought that Gross achieves this by providing the reader an enhanced sense of the living of a person in the period of the American Revolution. As well, the writer provides the true information that not only were the people of Concord experiencing a Revolution to battle for their autonomy, but they were furthermore undergoing economic, social, agricultural, and religious revolutions. Prior to the Revolution, Concordians were living in their own world, symbolically and accurately speaking. The social order of Concord was well developed and controlled issues domestically. These problems hampered with the daily social and economic environment. For instance, relationships between parents and their children were deteriorating. Also, the soil was being used up for the reason of excessive farming which led to the problem of too man sons and not enough land to be divided up between them. The generation gap between social classes was also broadening and political offices were held by a privileged few which were passed down almost as an inheritance through families. These domestic problems were temporarily put on hold with the appearance of the characteristic of a Revolution. The harmony necessary to conquer the reliance by the British Crown was much more significant to the people of Concord than their somewhat small problems and bickering. The most important feature behind the people’s determination to stay free was that they desired to preserve and defend their traditional life, on the other hand by combating to protect that life, Gross would point out that the Concordians in consequence opened themselves to change. The mainly convincing argument Gross makes reveals the loss of patriarchal control in Concord, and apparently across the colonies. He portrays the manners sons rely on fathers for land, and daughters depend on fathers for dowries. As the financial environment changes, dowries are condensed, local fruitful land turn out to be limited and mature children have enticements to leave the relatives to trail the frontier. This outlays the father his basis of labor and outlays the children the resource of heritage and constancy. The changes the Revolution had on the people of Concord were the building blocks of the democratic society as one recognizes it today. By joining together to depose the crown the people of Concord defeat the â€Å"barriers of residence and wealth†(61). Men in all positions of the society desired to defend their freedom, consequently after the Revolution the severe rules relating to the elitist model of government in Concord seldom existed. Gross points out that after the Revolution the â€Å"newly elected delegate† was sent a â€Å"strict set of rigid rules† for him to follow â€Å"in court†(163). With new prominence placed on the people and their rights, politics was hardly ever about religious status any longer but more about equal representation. Also, after the revolution, Gross indicate that by 1790 there are no slaves in Massachusetts. With the Concordians fighting for their autonomy in the Revolution, it would be archetypal for the Concordians to see enslavement of any persons as hypocritical; when that is the very thing they were fighting against. Agriculture also was alleviating by restructuring and intensive farming. This resulted in a better-off social life and landscape. In general, the competition between generations was declined and sons continued with their families instead of moving away. All things considered, a better-off economic and social approach developed the people of Concord after the Revolution, though not right away. Robert Gross carried out a marvelous quantity of research to uncover information about persons whose names and achievements have long since been elapsed by the world, but he enlightens their tale so systematically that he permits the reader to overlook what a demanding assignment he took upon himself. With the closer look at Concord, Gross means to symbolize Concord as a representation of an ordinary colonial settlement during the Revolution. The characters in the book provide the reader logic of why the people in this town opted to rebellion. By representing the people of Concord and their causes to battle, Gross efficiently signifies all of the colonies that battled in the Revolution; as Gross describes the Concord fight as a happening in a wider war. The Minutemen and Their World was ground-breaking in personalizing a Revolution. The author prolonged past proceedings and statistics into a persuasive account of people both normal and great. The points of view are concrete due to the heavy quantitative research. Works Cited Gross A. Robert, (April 30, 2001), The Minutemen and Their World, Hill and Wang; 25th Ann edition, IS How to cite The Minutemen and Their World, Essay examples

Friday, December 6, 2019

Systems Thinking is Critical in Developing Solutions Free-Sample

Question: Discuss about the Systems thinking is Critical in Developing Solutions to Sustainability Challenges. Answer: System thinking is a mechanism to integration that is anchored on the notion that component portions of a given system shall serve differently when isolated from the environment or other portions of the system. It stands in contrast to reductionist and positivist thinking by setting out to perceive systems in a more holistic way. In consistent with philosophy of systems, system thinking circumvents an understanding of a system through the examination of connections and interactions between elements which constitute the systems whole (Almeida et al. 2017). Where one encounters situations that are complicated and messy, system thinking becomes of the magic solution in understanding the context systematically. This assists people to view the big picture-from where people might recognize multiple points of leverages addressable to support constructive change. It further assist people acknowledge the link between elements in the situation (Chakrabarty 2017). This acknowledgement allow individuals to support shared actions. The diagram below provides an illustration based on set of links that can effectively introduce people to system thinking and how to manage as well as facilitate system thinking: System thinking allows individuals to make their comprehension or understanding of social systems explicitly and enhance them in the similar manner that individuals can utilize principles of engineering to establish explicit and enhance their understanding of mechanical systems. The approach of system thinking is substantially distinct from the traditional analytical forms (Chang et al. 2017). Whereas traditional analysis emphasizes on the separating the individual pieces of what is under study; indeed the phrase analysis is derived from the root meaning to break into constituent parts, system thinking on the other hand, emphasizes on how the underlying thing under study interacts with the rest of the systems constituents (Gregory and Miller 2014). This implies that rather than isolating smaller and smaller portions of the system under study, system thinking works through the expansion of view to consider larger and larger quantities of interactions as a matter is studied. This system approach culminates in distinct conclusion than the ones produced by traditional analytical forms, particularly when subject of the study is dynamically sophisticated or has great deal of both external and internal feedbacks. The character of this approach makes it increasingly effective to solve the foremost challenging types of problems: those encompassing complex issues, and those which rely on great deal reliance on past or actions of other stakeholders, as well as the ones deriving from ineffective coordination amid stakeholders (Partridge et al. 2017). The wicked problem is the major challenge for system thinking model: The action intended to get the solution to the underlying problem actually ends up being worse since the manner its unintended side effects alter system ends up exacerbating the same problem (Sun, Hyland and Cui 2014). Various significant problems plaguing people today remain complex and involve multiple stakeholders, and are at minimum partially the outcome of previous actions which were undertaken to alleviate them. Dealing with these wicked problems remains notoriously challenging and the consequence of traditional conventional solutions remain often poor enough to establish discouragement regarding the prospects of ever efficient and effective in addressing them (Sahin et al. 2017). One single most benefit of system thinking relies on its ability to deal efficiently with just such types of wicked problems as well as to raise the thinking of people to the degree at which people create the outcomes they need as individual along with organization even in such challenging contexts marked by sophisticated, huge quantity of interactions, besides the absence or inefficiencies of instantly obvious solutions. System thinking and practice essentially sees the world in a given manner, since how people see things influences the manner in which people approach contexts or undertake particular chores. System thinking and practice allows people to learn about problems of system definition as well as meeting certain core concepts utilized in theories of system: boundary, positive and negative feedback and environment. The overacting question, therefore, is does system thinking really solve challenges of sustainability? For many of us, it remain seldom to go through a single day before hearing the phrase sustainability or green which have become catch-all phrases applicable to any sector. Nonetheless, the underlying notions as well as needs remain common. This draws this study to take into account and act beyond time, borders and individuals needs. As it has been acknowledged that critical state of the environment, social and economic system is additionally reinforced by rising complexity, uncertainty and velocity, system thinking practices becomes an inevitable approach to sustainability. As has been explicated above, system thinking remains a trans-disciplinary framework for viewing inter-relationships instead of things, for viewing trends of change instead of static snapshots. Systems thinkers will frame a challenge or problem in regards to behavior patterns over time, rather than emphasizing on a given event. Rather than microscopic, system thinkers strive for microscopic, viewing beyond the particulars to the situation of relationships whereby they are embedded. It is increasingly used by both practitioners and academics in equal measures to address sustainability challenges. Nevertheless, similar to any novel problem-solving approaches, system thinking approach has certain criticisms. Assumption against system thinking is that it is more of too fundamentalist characterizing a fundamentally technocratic perception of business problems. Its reliance on models as well as being deprived of actual solutions is a major threat to system thinking legitimacy in the corporate boardrooms as well as management education. Nevertheless, system thinking is successful when it builds from first diagnosing the problem to figure out how to fix the problem and succeed to implement the solution with the already known outcomes for sustainability challenges. Applying System Thinking to Shifting to more Renewable Sources of Energy Shifting to more renewable sources of energy is a wicked problem that can be solved through system. System thinking can be used to promote renewable energy along with sustainability. The systems analysis as well as thinking is perceived as a hub for integrating between society, environment as well as technology. A system approach to energy policy design as well as implementation is appropriate when shifting to the renewables sources of energy. Via a system thinking approach, this shift advances from problem diagnoses before effective implementation. For example, system thinking has allowed the policymakers to acknowledge that the landscape in the energy sector is changing. Accordingly, it has recommended an active planning of these changes as a significant approach to capture the potential of renewable technologies as well as promotion of efficiency. The system thinking has helped acknowledge the requirements for a sustainable energy path: it needs less fossil or more renewable technologies and enhanced resource and energy efficiency. It further needs lower carbon intensity and convergence of energy use per capita. It also needs effective and efficient markets capable of delivering reliable services and security of energy supply. Diagnoses has also uncover that sustainable energy path needs better integration of natural and human system to ensure lower impacts on the health and environment. Evolving from the diagnoses of the needs above, a system thinking has subsequently helped in designing policies that effective transform the energy sector by facilitating the achievement of the sustainable energy path already mentioned (Willsteed et al. 2017). Once this is done, the system thinking allows for the creation of innovative mechanism that promote sustainable energy systems. For example, examples of these mechanisms include electricity certificate systems, trading emission, standardization like biofuels, flexible mechanisms like Kyoto Protocol, well-functioning electricity market, research programs including pilot plants, municipal eco-energy programme, local and regional energy offices and voluntary activity with the industry. System approach also diagnoses the environmental degradation economic manifestation and highlight their underlying causes as market failures and policy. This will help the problem by ensuring that these failures are prevented. For example, ensuring multiple and superior utilization of a resource rather and recycling, no loss of unique sites and habitats, and non-use of renewable resource as extractive resource and getting rid of waste and inefficiency coupled with scarcity (Sahin et al. 2017). The system thinking approach also enables the effective search for synergies. This is done by acknowledging the need for collaborative approach among market restructuring, technological challenge and sustainable development. These three components have shared aspects that must be done. There is a need to have effective resource management, multiple utilization of resources, structural changes in exchange flows between human and natural systems alongside having effective energy, climate as well as development technology (Meadows, Sweeney and Mehers 2016). Under technological challenges, the system thinking allows for effective conversion processes as well as performance, application, resource management and improved efficiency. Under market restructuring, the optimization of applications in competitive markets, project structure along with finance, risk management as well as institutions are part of critical synergies. Under the sustainable development, the system recommends biodiversity, socio-economic development in rural regions, economic robustness of local as well as global systems as well as climate change mitigation as well as adaptation (Mlkki and Alanne 2017). The analysis of synergies searching is effective since it reveals that energy system transformation is insufficient and hence recommends the need for reinvention of infrastructure systems and cities along with rural areas. The reinvention of rural areas recommended by system thinking approach remains key in the development pf bioenergy as well as achievement of sustainable development. The system thinking suggest that rural areas reinvention requires enhanced resource efficiency as well as integrated approach to forestry and agriculture with the role of food production and energy (Oncel 2017). System thinking approach also approach sustainable energy solutions via a motivated framework beyond their corresponding technical performance, economic efficiency as well as environmental benefits to make it more appealing in the context of both regional development as well as multiple benefits to the society (Kumanyika, Parker and Sim 2010). It further suggests the need to promote energy transactions to get rid of market failures. The system thinking approach gives effective environmental impacts assessment of energy systems. It acknowledges that this major shift to renewable energy for instance, from biomass requires novel tools for restricting the environmental impact of intensive systems of harvesting. It takes into account any decision made relating to forest energy supply that subsequently has a prominent effect on energy systems (Iychettira, Hakvoort and Linares 2017). The goal of system thinking approach is to develop particular tools essential in both planning and decision making which integrate data from environmental databases into the scientific knowledge of consequences of environmental intensive energy harvesting. The system thinking does this by bringing all the stakeholder on board including the forest research institutes to solve the wicked problem (Lai and McCulloch 2017). The system thinking approach is also relevant in understanding the systems shifts as well as system interactions. It recognizes that efficient along with sustainable energy solutions require an understanding of interactions between community, several infrastructure systems as well as natural environment. The skirmishes relating to water use and river management, will emerge as the utilization of novel renewable energy sources rises. Energy systems remain likely to emerge differently in diverse countries. System thinking approach avails the useful understanding of technological path for the industries when grabbing market opportunities in diverse nations (Holmstedt, Brandt and Robrt 2017). In conclusion, from the above discussion, it can be categorically stated that systems thinking is essential in developing solutions to challenges of sustainability. This has been clearly been demonstrated by picking the wicked problem relating to the enormous shift to renewable sources of energy. It has been shown that unlike a traditional approaches, a system thinking is effective in advancing this shift by building its implementation from problems diagnoses and then move further to implement the scheme which aligns to sustainability in the best way possible. References Almeida, C.M.V.B., Agostinho, F., Huisingh, D. and Giannetti, B.F., 2017. Cleaner Production towards a sustainable transition. Journal of Cleaner Production, 142, pp.1-7. Chakrabarty, D., 2017. The politics of climate change is more than the politics of capitalism. Theory, Culture Society, p.0263276417690236. Chang, R.D., Zuo, J., Zhao, Z.Y., Zillante, G., Gan, X.L. and Soebarto, V., 2017. Evolving theories of sustainability and firms: History, future directions and implications for renewable energy research. Renewable and Sustainable Energy Reviews, 72, pp.48-56. Gregory, A. and Miller, S., 2014. Using Systems Thinking to Educate for Sustainability in a Business School. Systems, 2(3), pp.313-327. Holmstedt, L., Brandt, N. and Robrt, K.H., 2017. Can Stockholm Royal Seaport be part of the puzzle towards global sustainability?From local to global sustainability using the same set of criteria. Journal of Cleaner Production, 140, pp.72-80. Iychettira, K.K., Hakvoort, R.A. and Linares, P., 2017. Towards a comprehensive policy for electricity from renewable energy: An approach for policy design. Energy Policy, 106, pp.169-182. Kumanyika, S., Parker, L. and Sim, L., 2010. Defining the problem: the importance of taking a systems perspective. Lai, C.S. and McCulloch, M.D., 2017. Levelized cost of electricity for solar photovoltaic and electrical energy storage. Applied Energy, 190, pp.191-203. Mlkki, H. and Alanne, K., 2017. An overview of life cycle assessment (LCA) and research-based teaching in renewable and sustainable energy education. Renewable and Sustainable Energy Reviews, 69, pp.218-231. Meadows, D., Sweeney, L.B. and Mehers, G.M., 2016. The Climate Change Playbook: 22 Systems Thinking Games for More Effective Communication about Climate Change. Chelsea Green Publishing. Oncel, S.S., 2017. Green energy engineering: Opening a green way for the future. Journal of Cleaner Production, 142, pp.3095-3100. Partridge, T., Thomas, M., Harthorn, B.H., Pidgeon, N., Hasell, A., Stevenson, L. and Enders, C., 2017. Seeing futures now: Emergent US and UK views on shale development, climate change and energy systems. Global Environmental Change, 42, pp.1-12. Sahin, O., Siems, R., Richards, R.G., Helfer, F. and Stewart, R.A., 2017. Examining the potential for energy-positive bulk-water infrastructure to provide long-term urban water security: A systems approach. Journal of Cleaner Production, 143, pp.557-566. Sahin, O., Stewart, R.A., Giurco, D. and Porter, M.G., 2017. Renewable hydropower generation as a co-benefit of balanced urban water portfolio management and flood risk mitigation. Renewable and Sustainable Energy Reviews, 68, pp.1076-1087. Sun, D., Hyland, P. and Cui, H., 2014. A designed framework for delivering systems thinking skills to small business managers. Systems, 2(3), pp.297-312. Willsteed, E., Gill, A.B., Birchenough, S.N. and Jude, S., 2017. Assessing the cumulative environmental effects of marine renewable energy developments: Establishing common ground. Science of The Total Environment, 577, pp.19-32.

Friday, November 29, 2019

Breaking Through The Foul And Ugly Mists Chiasmus In I Henry Iv Essay

Breaking Through The Foul And Ugly Mists: Chiasmus In I Henry Iv Breaking through the foul and ugly mists: Chiasmus in I Henry IV In Shakespeare's historic play King Henry the Fourth, Part One, the ingenious playwright uses an interesting and powerful method of presenting the honorable by introducing that character at the rock bottom of his potential and, as Hal puts it, breaking through the foul and ugly mists/ Of vapors that did seem to strangle him (I.ii, 155-6). Chiasmus, in Shakespeare's plays, is the inversion of two characters' reputation and personality traits. In I Henry IV this technique can be seen in the shifting of the reader's perception of Harry Percy, more vividly known as Hotspur, and Hal, the Prince of Wales. Hotspur and Hal start out on two utterly opposite ends of the spectrum of honor and nobility. As the play progresses, we can witness Hal's transcendence, turning point, and rise to the peak of his potential. We also are shown Hotspur's gradual dive to shame (and ultimately death) as he loses his temperance and patience, and is consumed by confidence and greed. The literary effect of chias mus terminates with, once again, the characters on opposite ends of the spectrum, but somewhere along the shift, they cross paths and the original hierarchy is inverted. At the beginning of the play, Prince Hal starts out on the lower half of the hierarchy. He spends the majority of his time in the tavern, drinking away the money that he earns by robbing travelers during the night. He is introduced to the readers as immature, irresponsible, and ignorant to his destiny and potential. But Shakespeare doesn't let his readers see Hal this way for long: in I.ii, Hal's intention of transcendence to princedom is evident in his revealing soliloquy: Yet herein will I imitate the sun, Who doth permit the base contagious clouds To smother up his beauty from the world, That when he please again to be himself, Being wanted he may be more wondered at By breaking through the foul and ugly mists Of vapors that did seem to strangle him. (150-6) Though Hal seems ignorant of his destiny and importance in the court, Shakespeare allows us to see that he intends to rise to his full potential. From this point on, Hal begins ridiculing his friends, and realizes that they are contagious clouds who smother up his beauty. Harry Percy, a.k.a. Hotspur (Shakespeare never ceases to amuse me with his witty nicknames-- and this one is certainly derived from the Prince of Darkness himself), is introduced to us as the courtier of Golden Mean. He is nearly everything a prince should be: he valiantly captures the prisoners King Henry desires (even though he will not give them over to the king), he is courageous, quick with words, and has a goal of honor. In I.iii, 201-8, he expresses how much importance he places on honor and how simple he thinks it is to obtain it: By heavens, methinks it were an easy leap To pluck bright honor from the pale-faced moon, Or dive into the bottom of the deep, Where fathom line could never touch the ground, And pluck up drowned honor by the locks, So he that doth redeem her thence might wear Without corrival all her dignities; But out upon this half-faced fellowship! But even within this speech one of his faults is uncovered. Towards the end of this tangent he is shaming the practice of sharing glory and honor with others. This reflects his egotistical intentions and his preoccupation with the obtaining the title of honor. In this scene we also learn of Hotspur's other downfalls: his exponential anger, his lack of temperance, stubbornness, and ignorance. He doesn't know his own history, he disregards letters warning him, and he is totally consumed with the idea of victory and honor; he even battles in his sleep. Scene II, act iv reflects Hal's midway point. He has not yet risen to his full potential, but we know he intends to show his father that he is worthy of his title of the Prince of Wales. Hal and Falstaff put on a little play-within-a-play, in which Hal plays the part of his father, King Henry, and Falstaff acts as Prince Hal. King Henry (Hal) reprimands Prince Hal (Falstaff) for passing

Monday, November 25, 2019

Essential Facts About Hurricanes, Typhoons, Cyclones

Essential Facts About Hurricanes, Typhoons, Cyclones During hurricane season, you may hear the terms hurricane, typhoon, and cyclone used often, but what does each mean? While all three of these terms have to do with tropical cyclones, they are not the same thing. Which one you use depends on which part of the world the tropical cyclone is in. Hurricanes Mature tropical cyclones  with winds of 74 mph or more that exist anywhere in the North Atlantic Ocean, Caribbean Sea, Gulf of Mexico, or in the eastern or central North Pacific Ocean east of the International Date Line are called hurricanes.    As long as a hurricane stays within any of the above-mentioned waters, even if it crosses from one basin to a neighboring basin (i.e., from the Atlantic to the Eastern Pacific), it will still be called a hurricane. A notable example of this is Hurricane Flossie (2007).  Hurricane Ioke (2006) is an example of a tropical cyclone that  did  change titles. It strengthened into a hurricane just south of Honolulu, Hawaii. 6 days later, it crossed the International Date Line into the Western Pacific basin, becoming Typhoon Ioke.  Learn more about  why we name hurricanes. The  National Hurricane Center  (NHC) monitors and issues forecasts for hurricanes occurring in these regions. The NHC classifies any hurricane with wind speeds of at least 111 mph as a major hurricane.    Category Name Sustained Winds (1-minute) Category 1 74-95 mph Category 2 96-110 mph Category 3 (major) 111-129 mph Category 4 (major) 130-156 mph Category 5 (major) 157+ mph The NHC Saffir-Simpson Hurricane Scale Typhoons Typhoons are mature tropical cyclones that form in the Northwest Pacific basin - the  western part of the North Pacific Ocean, between 180 °Ã‚  (the International Date Line)  and 100 ° East longitude. The Japan Meteorological Agency (JMA) is in charge of monitoring typhoons and issuing typhoon forecasts. Similarly to the National Hurricane Centers major hurricanes, the JMA classifies strong typhoons with winds of at least 92 mph as severe typhoons, and those with winds of at least 120 mph as super typhoons.   Category Name Sustained Winds (10-minute) Typhoon 73-91 mph Very Strong Typhoon 98-120 mph Violent Typhoon 121+ mph The JMA Typhoon Intensity Scale Cyclones Mature tropical cyclones within the North  Indian Ocean  between 100 ° E and 45 ° E are called cyclones. The Indian Meteorological Department (IMD) monitors cyclones and classifies them according to the below intensity scale: Category Sustained Winds (3-minute) Cyclonic Storm 39-54 mph Severe Cyclonic Storm 55-72 mph Very Severe Cyclonic Storm 73-102 mph Extremely Severe Cyclonic Storm 103-137 mph Super Cyclonic Storm 138+ mph IMD TC Intensity Scale To make matters  more  confusing, we sometimes refer to hurricanes in the Atlantic as cyclones too - thats because, in a broad sense of the word, they are. In weather, any storm that has a closed circular and counterclockwise motion can be called a cyclone. By this definition, hurricanes, mesocyclone thunderstorms, tornadoes, and even extratropical cyclones (weather fronts) are all technically cyclones!

Thursday, November 21, 2019

Kaplan and Norton Essay Example | Topics and Well Written Essays - 500 words

Kaplan and Norton - Essay Example Their scorecard requires managers to answer the basic question for accounting: "How do we look at shareholders" The Kaplan and Norton describe the innovation of the balance scorecard as follows: "The balanced scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success. These financial measures are inadequate, however, for guiding and evaluating the journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation." (Kaplan, Norton, 1996). So, the process of the Balance Scorecard planning helps to identify specific procedure and processes required at different levels of the organization. The organization's strategic, tactical, and operational goals and plans must be consistent and mutually supportive. There are four primary cells in the Balance Scorecard: financial, customer, process, and people/learning. In each cell, company should identify the key drivers that help translate strategic goals to operational accounting issues. Each of those goals would also have a set of metrics. For example, under customer metrics, a company might look at growth rate. (b) Using the balanced scorecard system allows the food retailer industry

Wednesday, November 20, 2019

Global Priorities and Services to Children Research Paper

Global Priorities and Services to Children - Research Paper Example The rights can be summarized as having a safe, healthy and secure environment for the children and their families. There are laws in place that guard and protect the children from abuse and exploitation that need to be respected by all, regardless of whether it is the government or its citizens. Children whose lives are already in jeopardy need to be mobilized and programs and centres need be initiated and built respectively for their rehabilitation as this will help them regain their objectivity in their lives. World leaders need to embrace crisis negotiation and arbitration culture instead of the use of force that results in warfare in which children and women become the most affected. Losing parents to war at tender ages affect the children psychologically and rehabilitating them becomes a tall order. Children refugees and the victims of war need to be availed of the services and goods that are enjoyed by the other children who have not been affected so that equality persists even in the camps (Davidson, 2010). They need to be supported as so as to help them get their minds out of the trauma of losing close family and friends. Children who undergo traumatic incidences in childhood, tend to be violent and engage in violent crimes even terrorism in a bid to revenge for their loved ones. Governments need to bring their heads together in the fight against violence and terrorism including the trading of weapons illegally as they fall in the hands of wrong people including vulnerable children.

Monday, November 18, 2019

The Service Encounter Diaries Essay Example | Topics and Well Written Essays - 5000 words

The Service Encounter Diaries - Essay Example 7. In order to improve on the restaurant, the manager absolutely must ensure that his/her first impressions team is up to the task of being friendly, cordial, and engaging with clients. Without this, the restaurant is not able to stand out; regardless of how low priced or tasty the food might be. 2: I had performed some online review in order to find the best mobile phone repair service that I could in the local area. After reading several online reviews, I came to have a high expectation of service as most of the customers of the store had written glowing reviews. 3: Upon entering the establishment, I was immediately greeted and asked if I could be helped. What was most interesting to me was that I was not just passed off to someone else once I explained my problem; instead, the person who greeted me was actually one of the repairmen himself and was able to take a look at my phone and quickly give me a cost and time estimate for how long the repairs would be. 4. I was pleasantly surprised by this level of service and decided I would have my phone repaired at this establishment; instead of wasting any more time looking for a lower price elsewhere. As a direct result of the first impression that I had and the level of knowledge that was exhibited to me, my decision to do business with the firm in question was solidified. 7. Although the service was exceptional, the only thing that I might recommend to change was the overall level of technical terms that the service professionals and repair staff would frequently use. Many customers might not understand these terms; as such, toning them down and putting things in more simple terms could definitely help. 3: On entering the store, I did not see any employees; other than the ones that were working the cash registers. This was odd to me as generally an H&M

Saturday, November 16, 2019

Impact Of Tourism On Penang Island Tourism Essay

Impact Of Tourism On Penang Island Tourism Essay Introduction The students of International Tourism and Hospitality Management from SEGi University College went on a case study research at Penang Island from the 12th November to the 15th November. In these 3 three days and two nights study, the students managed to interviewed as many as 60 local residents of the state to probe and investigate on the impact of tourism towards Penang Island. Literature Review- Penang Island, A Place for Tourism and Heritage! The main reason why our study trip chose Penang Island is because of the historical sites and heritage places. Penang incorporates modernity with a touch of traditions and old world charm that is sure to captivates the heart of many tourists and travelers alike. With George Town which was recently listed as a UNESCO World Cultural Heritage Site makes visiting Penang an even more eventful trip. Penang also entices the tourists with its rich and plentiful scrumptious cuisines and mouth-watering food. Home to the Baba Nyonya descendants, this beautiful state is also rich with cultures and traditions all living harmoniously under the one same roof! Penang is located at the Northwest coast of Peninsular Malaysia by the Straits of Malacca. It is the second smallest state in Malaysia right after Perlis. The name Penang is actually derived from a tree called Pokok Pinang that is widely found along the sea side of Penang Island. Generally the state of Penang could be sub divided into two geographies; the Penang Island and also the Seberang Perai. Penang which is widely made out of hilly topography has a limited low land area for development hence the land reclamation project near the coastal area. In an average day, the temperature at this place varies from 27 degree Celsius to 30 degree during the day time while the night time promises a temperature from 22 degree Celsius to 24. Since Malaysia is located on the Equator line, this place has a very high humidity and the average annual rainfall is approximately 2670 mm. All in all, the students of ITHM find that Penang Island is indeed filled with abundant of cultures and traditions that many other places in Malaysia is definitely lack off. The culture and heritage sites at these beautiful places are still intact and maintained to perfection. Tourism undeniably has change the way of life for the Penangites vastly. Here I enclosed in the Itinerary of the whole 3D2N study trip of ITHM students. (*Refer to Appendix IV) Methodology Questionnaire- Method of Data Collection During the fieldtrip to Penang on the month of November, the students of ITHM manage to compile a total of 60 pieces of questionnaires per group on the impacts of tourism on Penang Island. Local residents of Penang were informed of the survey and requested to answer 10 simple questions regarding on the issue. The questionnaire consisted of 10 questions divided into three parts: Impacts of tourism on local environment, impact of tourism on local people- socio-cultural, and impact of tourism on local economy. The answers to the questions are in the form of Yes or No and could be ticked in boxes. A total of 60 respondents were found and they agreed wholeheartedly to help us out on the mission to uncover the facts about tourism in Penang. Of the 60 respondents, the highest number of responses agreed that Tourism Penang has indeed brought about positive feedback on the economics of the state. Even though some respondents had difficulty understanding the questions given, but we manage to sort it out by slowly explaining to them on what the questions are all about. The analysis of the response was done in two ways. We divided our group member into two units, where one unit is assigned to complete the (i) 30 pieces of questionnaire by asking local hawker peoples opinion, whereas the remaining (ii) 30 pieces are distributed among the local residents whom are not working at the current moment. Nonetheless all of whom answered the questionnaire were from the local people of Penang Island. Discussion Tourism Development- Infrastructures   Unlike any other states in Malaysia, Penang is labelled as one of the leading destination in the country today and many tourists who visited Malaysia would definitely anticipate the visit to this very heritage site. The main reason why Penang has been where it is today is mainly because it also has a better and more developed infrastructure than most of the other places in the country.    Generally there are two stadiums located at Penang for the convenience of the locals as well as to attract tourists and outsiders to take part in any sports event over here. The City Stadium or more commonly known as Stadium Bandaraya Pulau Pinang is the first and oldest stadium which is still in use up till today. It was built by the British in 1932 and ever since then had become a popular spot for any football matches. The other stadium mentioned is the Penang State Stadium. This newly completed stadium back at the year 2000 has a capacity of 40, 000 spectators.    The next cutting edge design infrastructure built in Penang is none other than the Geodesic Dome located at Komtar.   This progressive and advance looking dome is a multipurpose hall used for official functions, performances, states events and many other event purposes. The design of this dome comes from the concept study by R. Buckminster Fuller who is the master mind behind this partial-spherical structure. The main entrance to this dome is through the level five roof top which only makes it even more appealing to the tourists and visitors.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In terms of highways infrastructure, Penang is certainly quite commendable as well. Highways such as the Bayan Lepas Elevated Highway, Jelutong Expressway and Butterworth Outer Ring Road are the few expressways constructed for the convenience of the automobile users. And let us not forget about the advanced-looking Penang international airport. The Penang International Airport (PEN) is the main airport for the northern region of Peninsular Malaysia. At present, the airlines flying to the Penang International Airport includes AirAsia, Cathay Pacific, China Airlines, Firefly, Jetstar Asia, China Southern Airlines, Kartika Airlines, Lion Air, Malaysia Airlines, Silkair, Singapore Airlines, Sriwijaya Air, Thai Airways and Tiger Airways. This airport is also known as the fourth biggest airport in Malaysia after KLIA, Kota Kinabalu International Airport and Kuching International Airport. It has also been awarded as the Airport of the Year for 20 09 Frost and Sullivan Asia Pacific Aerospace and Defence for airports for the category of below 15-million-passenger. Economic Impact of Tourism The main economic development in Penang would most certainly relies on the tourism sector as it turns out that this sector yield major contribution towards the income and financial growth of the state. Based on the record by the Tourism Ministry, Penang has recorded a 40 per cent increase in the number of international tourist arrivals between January and June this year (2010). There were 405,932 tourists up till June, as compared to 244,146 in the same period last year. Of the tourist arrivals, Indonesians topped the list at over 92,000, followed by Singaporeans (51,392), China (16,000), Australia, Japan, Latin America and India (12,000 each), United States (10,000) and Middle East countries (1,360). The economic benefits of tourism were readily acknowledged by research participants in this study. Nearly everyone interviewed agreed that tourism led to the creation of jobs and it somewhat turns out to be the main source of income for most of the family as well. Residents of the communities commented that tourism often brings about positive feedbacks on the economics of the state and the standard of living too. A resident of the local neighbouring town said that, Without tourism, the economy would be stagnant. Another resident also noted, With the existence of tourism in Penang, we get to enjoy many top notch facilities and infrastructures such as the better public transportation system and the Penang stadium. For some there was a sense of certainty about the likelihood of tourism flourishing in this state. With so many demands from tourists all over the world, regardless of domestic or international, many believed that tourism was expected to take place whether or not local reside nts desired it. The Swettenham Cruise Terminal which was recently redevelopment has added an extra entry point into the island. Based on the statistic from Penang Economics Monthly April 2010 Issue 4.10, it states that in year 2009, a total of 680, 000 cruise passengers are recorded to have arrived in Penang. It has been estimated that this year at least 890, 000 numbers of tourists will turn up. The average cruise passenger spends anywhere between US$85 (rm280) to US$115 (rm350) a day when they come on land. Thats not bad considering they are in Penang for less than 12 hours. Penangs the perfect destination for cruise passengers with limited time, the minute they step off the pier, theyre already in a World Heritage Site, said Battistotti, PGT director, who is also the chairman of the Malaysian Association of Hotels (Penang chapter) and the General Manager of G Hotel. Another factor that contributes to Penangs thriving economic from the tourism sector is no doubt the Tourism Malaysias active courtship of the Middle Eastern market. It has been clear that 11th September incidence is a significant factor influencing the increase of Middle Eastern tourist arrivals to Malaysia. There are however other factors such as tourist expenses in Malaysia, tourist income, travelling expenses and the standard of living in this country that affect vastly on the number of tourists arrivals as well. Based on the work done by Norlida Hanim Mohd Salleh (2010, pp. 37-52), she mention that, The importance of the Middle East tourists to the Malaysian tourism industry can be viewed from several indicators such as number of tourist arrivals, tourism receipts, the average length of stay and potential of future tourism market. She also mentioned that the average spending of the Middle Easterners have a higher purchasing power than other tourists over here. According to the c ase study, the average expenditure of the Middle Easterners was RM3, 503 during the year 2003 whereas tourists from other places only spent RM2, 013. In general, tourism has a variety of economic impact on the Penang Island. All these could be explained using the Multiplier Effects Theory. From the work done by Daniel J. Stynes (1997, pp. 11-14), he mentioned that; The most direct effects occur within the primary tourism sectors lodging, restaurants, transportation, amusements, and retail trade. Through secondary effects, tourism affects most sectors of the economy The study might use a sales multiplier of 2.0 to indicate that each dollar of direct sales generates another dollar in secondary sales in this region. This clearly shows us that tourism the main the effect of this Multiplier theory where with tourism it brings about the development of other industries as well such as restaurants, shopping malls, and theme parks. However there are still numerous negative impacts of tourism for Penang Island. For one, a country that relies on tourism industry alone as their main source of revenue could be risky and dangerous. Economic dependence should always be versatile and all-rounded in order for a state to prosper and flourish. This is because tourism business is very seasonal. During peak season, tourist arrivals will increase tremendously especially during the year end period. Conversely the number of tourist will dropped drastically during off-peak season. And this can post immerse danger to the states wellbeing as it might create a high rate of unemployment. Environment Impacts of Tourism    It is important to understand that although tourism has boosted the economics of Penang vastly but one shall never forget on the value of the environment and natural habitat of the very island. For what we know, land is a very scarce resource in Penang Island. This is mainly due to the fact that Penang is largely made up of hilly topography and most of the low land area has already been accommodated and developed.    Based on the research done by Ngai Weng Chan (1998, pp: 305-318), he also mentioned that the efforts at industrialization and the development of other economic sectors had bring about the improvement of the states urbanization. Unfortunately this had also caused greater pressure on the land usage. As a result, the Government act upon on the land reclamation as a solution but it is still not enough to satisfy the high demand for land in the island. At present, many developers have already resort to the remaining hill land and also the reclamation area on the island for their next huge projects. Example of such project would be the Waterfront City Project (*refer to appendix I), which represents one of the highest proportions of leisure-based services anywhere in South East Asia. Promising as it may seem, this project which is to be built on the 338 acres of reclaimed land along Penangs eastern coastline will majorly impact on the condition and status of the islands wellbeing. To begin with, placing fill in a reclamation area could disturb the water quality of the adjoining sea as well as threatening the flourishing existence of fish stocks and habitats found in coastal seas and connecting lochs and lagoons. Another example of project built without the heed and consideration of the environmental issues would be the Tanjung Bungah suburb which is situated between Georgetown and Batu Ferringhi. This village was built at the hill land areas which could post many dangers to the environment and also on the inhabitants over there. Based on the journal written by Adrian M. Steinberg (2010, pp. 318-340), he mentioned that, There are many environment risk by project at hill site areas in Tanjung Bungah, Batu Ferringhi. Tanjung Bungah used to be a peaceful village only lodged by small groups of families and fishermen. However over the years, many huge corporate chose this very spot to build commercial buildings for tourism purposes. Example of these recreational structures includes the Tanjung Bungah Floating Mosque and also the Penang Water Sport Centres. Hence, the quality of the sea water deteriorates due to the discharge of raw sewage and the resulting pollution makes it a breeding ground for jelly fish. As a result, the sea all along the northern belt is no longer suitable for swimming anymore.   Penang Hill which is another famous tourist destination spot is an example of tourism development at hill land area. Located high above the land, Penang Hill is perfect as a holiday sanctuary due to the breezy and cooler environment. The state Government permitted this development because it brings forth higher monetary and fiscal policy to the states economy. Based on another case study by Ngai Weng Chan (1998, pp. 14-27), he mentioned that, Massive hill development, especially the clearing of vegetation and the cutting of hill slopes will bring about increased and accelerated run-off, increased soil erosion and a high probability of landslips and landslides. In the event of heavy rainfall, such as that which coincided with Tropical Storm Ryan on 18 September 1995, landslips and landslides would occur. In fact, a total of about 60 landslides were reported along roads on Penang Hill and its vicinity after the heavy rainfall during the above storm. This clearly shows that without a proper planning and preparation, many inadvertent events might occur. Paya Terubong used to be a predominantly agriculture area. As the years gone by, it slowly turns into a working-class neighbourhood in the central part of Penang Island. Based on a case study by Ngai Weng Chan (1998, pp. 14-27), he found that there is a total of 60 landslides reported along the roads of Penang Hill after the destructive Tropical Storm Ryan which happened back at 18 September 1995. Landslides not only harm the residents of an area but, in fact, it post tremendous dangers to motorists as well. In addition, it might pollute the river and in long-term run, may results in flood at low land area. The massive expansion project at Paya Terubong is the most apparent example of hill land development at Penang which is rather an impulsive and foolish action. The project which mostly accentuate on housing, infrastructure and a new township is actually one of the main tourist attraction at Penang Island at current. According to the Malaysian Law however, hill land with slopes of more than 20 degrees should be safeguard and conserved in its natural state, generally as a forest reserves. Ngai also stated in his case study that the Paya Terubong hill land development is a major failure of the state island by saying, According to the Consumer Association of Penang (in its April 1996 issue), the Paya Terubong housing project is an invitation to a disaster, possibly comparing the Majestic Heights as similar to the Highland Towers which collapsed in 1993. Soon after this report, the extensive mudflows occurred in early May 1996. Chan (1997) has demonstrated how rapid development on the hill slopes of the Paya Terubong valley in Penang has given rise to landslides, mudflows, sedimentation of rivers and downstream flooding. (*refer to Appendix II) Culture and Heritage Impacts of Tourism Even though the official religion of the country and state is Islam, the residents in Penang are all given the freedom and rights to follow on their personal beliefs. Buddhism is still the main religion over here. As such, the Peranakan or more commonly known as the Baba Nyonyas made 5% out of the 2 million residents of Penang. The Baba Nyonya is actually a descendent of the Chinese immigrants who partially adopt Malay customs with a touch of Chinese as well. This made the Penang Island rich with an abundant of cultures and traditions. For Penang Global Tourisms (PGT) new managing director Ooi Geok Ling, she exclaimed that if she were to describe Penang as a dish, she would go for the Rojak; All the individual fruits and veggies retain their individualism, and the rojak sauce brings everything together. This is what makes Penang so unique, our diversity and our pride in being Penangites. This clearly indicates that Penang has a presence of people from so many ethnicities and religions living together in harmony. All these could be reflected in the many festivities that are being celebrated throughout the year, ranging from the Chinese New Year to the Indian Festival, Thaipusam. Besides, Pesta Pulau Penang which is an annual carnival event makes the city all vibrant and vivacious. Besides that, Penang is also famous with the Dragon Boat Festival. Since 1979, it has been a culture to hold the International Dragon Boat Festival over the Teluk Bahang Dam. Besides attracting international tourists during the period of this event, this amazing festival also strengthens and tightens the bonds between the each and every citizen. Another remarkable festival held yearly over this state would none other be the Chingay Festival. This interesting event which all started back at 1919 to celebrate on the birthday of Kuan Yin, the Goddess of Mercy displays a wonderful act of skill in the form of a procession. (*refer to Appendix III) George Towns entry into the Unesco World Heritage Sites listing is a big recognition of Penangs unique history. This big recognition was declared back at July 2008. George Town which was one if the first British colonies to be established back many years ago is indeed filled with many historical sites. Besides that, Penang is also famous for many other historical sites that some even dated back at centuries ago. All these factors contributed to the rising numbers of tourist arrivals into the state regardless of domestic or non-domestic. Conclusion After all the investigations done on the impact of tourism on Penang Island, we found that tourism has indefinitely brought about many changes to the used-to-be-peaceful island. The most apparent changes would definitely be on the environment of the island. Noted as one of the best and most relaxing destination in Malaysia, Penang was once a very serene and calming place to holiday at. Currently however, many unplanned and unorganized development had cause many environment degradation. In terms of states economic, there is no doubt that tourism plays a major role in sustaining the monetary of the country. Tourism brings positive impact on economy by providing more job employment for the local peoples. With proper action and care from the Government and the residents of the state. Penang will definitely continue to flourish and blossom into a more majestic and magnificent state in Malaysia!

Wednesday, November 13, 2019

Prozac Causes More Deaths than Any Other Drug Essay -- Expository Caus

Prozac Causes More Deaths than Any Other Drug    Something is wrong with the focus on the "drug war" when 200,000 people die each year from prescription drugs, yet only 20,000 die from illegal drug use. Adverse reactions of prescription drugs are the third leading cause of death in America. In fact, people have a seven times greater chance of dying walking into their doctor's office than they do getting behind the wheel of their car! Every year approximately 200,000 souls die from prescription drug reactions with another 80,000 dying from medical malpractice (The International). Where is the FDA? Why do they continue to allow doctors to prescribe these drugs? How could they let it get to this point? What once was believed to be a panacia for depression has turned into Pandora's box (Tracy). Depression and suicide go hand in hand. In fact, 10 to 15 percent of depressed patients commit suicide (Lieber). This is the foundation of the defense argued by Eli Lilly, maker of Fluoxetine, commonly known as Prozac, and other companies manufacturing similar drugs. Although there are some 200 court cases alleging a link between suicide and Prozac this year, Eli Lilly continues to be cleared of all liability (Prozac and Suicide). One such case was brought up in Honolulu, Hawaii. In 1993, William Forsyth Sr., who was 63 and had been on Prozac for only two weeks, killed his wife, June, and himself. The plaintiffs argued that the side effects of Prozac, which included "nervousness, anxiety, insomnia, inner restlessness, manic behavior, self-mutilation and suicidal thoughts," were responsible for the murder-suicide. However, the Lilly spokesman said that those effects were "based on no scientific information at all." He also cited that the... ...data during trial." Cnn.com. [online], Available: http://www.cnn.com/2000/LAW06/09/prozaclawsuit.ap/ Lieber, Arnold. "dear psyche doc,." Is there a Link between Prozac and Suicide? [online], Available: http: //thriveonline.oxygen.com/medical/experts/psychdoc/psychdoc.11-17-97.html "Prozac and Suicide." Hells Geriatrics. [online], Available: http://www.hellsgeriatrics.com/prozac.htm Reaves, Jessica. "Johnny s new snack: Milk, Cookies and Prozac." Cnn.com. [online], Available: http://www.cnn.com/2000/US/02/23/kiddrugs2_23.a.tm/ Schwarzer, Kathy. Interview December 15, 2000 "The International Coalition for Drug Awareness." ICFDA. [online], Available: http://www.drugawareness.org/ Tracy, Ann. "A Few First Hand Personal Experiences." Personal Experiences Reported to Ann Tracy, Ph.D. [online], Available:http://members.aol.com/atracyphd/exprncs.htm

Monday, November 11, 2019

First Motor Case

Global Perspectives on Accounting Education Volume 5, 2008, 17-25 FIRST MOTORS CORPORATION: A CLASSROOM CASE ON IMPAIRMENTS Tim Krumwiede College of Business Bryant University Smithfield, Rhode Island USA Emily Giannini Graduate Student, College of Business Bryant University Smithfield, Rhode Island USA ABSTRACT This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors Corporation, a fictitious automobile company. By integrating multiple issues into this case, students are presented with some of the complexities and interrelationships that are seen in practice.To properly prepare solutions to this case, students must successfully read, interpret, and apply both accounting standards and concept statements. The use of judgment in choosing a discount rate for present value computations is an important component of this case. In fact, an earnings management issue and resulting conflict between First Motors Management and the companyâ₠¬â„¢s auditor revolves around the discount rate choice. Additionally, the suggested questions provided with the case require that students address components of the conceptual framework in the context of the impairment standards.This case can be used in upper division financial reporting classes at either the undergraduate or graduate level. Key words: Impairment, goodwill, long-lived assets, discount rate BACKGROUND t is currently 2013 and you are a member of the engagement team assigned to audit First Motors Corporation for the year ending 12/31/2012. First Motors Corporation is a car manufacturing company focused on moving from the production of gasoline-based cars to the production of cars I 17 18 Krumwiede and Giannini based on alternative fuel sources.It was one of the first car companies to successfully produce hybrid-based vehicles in the United States. First Motors has successfully maintained car sales and retained valuable employees while creating modern, efficient cars. B y 2008, First Motors was manufacturing two vehicles, both of which are still being manufactured today. One model is a hybrid-powered vehicle that can be customized in style and features for any purchaser around the globe. This model, called the Passaic, is manufactured in Detroit, Michigan, close to the company’s corporate headquarters.First Motors also manufactures a gasoline-powered model, the Mendoza, at its plant in Lorain, Ohio. In 2008, to take advantage of its alternative fuel source expertise, First Motors purchased a large competitor, Macinaw Motors Corporation, which had made significant progress with hydrogen-powered cars. As the United States is moving toward alternative energy sources, hydrogen is increasingly being used as a fuel source to replace gasoline. To achieve such progress, several processes can be used to make hydrogen. According to the National Hydrogen Association (2006), hydrogen can be made from water, biomass, coal, and natural gas.Much of the hyd rogen produced today comes from steam reforming natural gas. Alternatively, an electrolyzer can be used to separate water into its components, oxygen and hydrogen. The hydrogen can then be cooled down to form liquid hydrogen which can be stored at hydrogen fuel stations. Macinaw Motors had experimented with several hydrogen technologies but eventually settled on the use of liquid hydrogen in an internal combustion engine as the most effective way to make substantial progress with hydrogen as an alternative fuel.Due to Macinaw Motors’ valuable research and development program, operating efficiencies, and exceptional reputation, part of the purchase price was allocated to goodwill. The amount recorded as goodwill was $1. 3 billion, or the difference between the $5 billion purchase price (fair value) of Macinaw Motors as a whole and the $3. 7 billion fair value of its identifiable net assets. When First Motors purchased Macinaw Motors, the combined company retained the name Firs t Motors Corporation.Although First Motors and Macinaw Motors merged, the former First Motors is operated as the First Motors Division and the former Macinaw Motors is operated as the Macinaw Motors Division. Each division acts as a component of the enterprise that earns revenues and incurs expenses from engaging in its own business activity. Additionally, each division is reviewed by the enterprise’s chief operating decision maker to assess its performance and each division has its own discrete set of financial information. At the time of the purchase, Macinaw Motors had three manufacturing plants, all of which are still operating today.Each plant is used to produce one car model. Plant 1 is located in Irvine, California, where the hydrogen-powered Mankato is produced. Plant 2 is located in Mishawaka, Indiana, where the hydrogen-powered Sheboygan is produced. Plant 3 is located in Braselton, Georgia, where the gasoline-powered Spokane is produced. When Macinaw Motors was pur chased in 2008, executives at First Motors believed that consumers were still purchasing gasoline-powered vehicles because their purchase price was still less than that of similarly equipped hybrid-based or hydrogen-based vehicles.Management of First Motors plans to convert Plant 3 to manufacture a hydrogen-based vehicle at some point in the future. However, for the next several years, First Motors wants to capitalize on the market for gasolinepowered vehicles and Plant 3 will continue to be used in the production of gasoline-powered cars. In late 2008, management began retooling Plant 3 of the Macinaw Division to create a new, efficient, and highly desirable gasoline-powered model of the Spokane. To retool Plant 3, the First Motors Corporation: A Classroom Case on Impairments 19 ivision incurred substantial equipment costs including the costs of body assembly jigs, welding equipment, conveyors, robots, and a new platform. Management decided to retool the plant and continue with a n ew model Spokane under the assumption that there was going to be a significant increase in oil supply from expected oil reserves in the Arctic National Wildlife Refuge of Alaska (ANWR). It was believed that these oil reserves would help keep the price of gasoline down which, in turn, would continue to stimulate demand for gasoline-powered cars. The retooling process was completed during 2009.THE CASE In 2012, First Motors management was surprised to learn that oil reserve estimates were inaccurate for the ANWR. After debate over this controversial drilling location, legislation was finally passed in 2010 that included approval for ANWR oil drilling. Some citizens of Alaska and other states were angered by the new law and protested the approval of oil drilling. Nevertheless, in 2012, drilling proceeded in one small select and authorized area. Results of the initial drilling revealed that the expected oil reserves in that location were not nearly as large as projected.Due to the ANWR finding and turmoil in the Middle East, there was a spike in gasoline prices during 2012 and the sales of the Spokane model did not meet expectations. Closure of Plant 3 was considered; however, for four reasons, management decided to keep Plant 3 open. First, management believed the spike in gasoline prices was not permanent and that other oil reserves would help to moderate future oil prices. Second, significant expenditures had already been made on the plant, and it would not require large amounts of additional capital in the near future.Third, consumers were still purchasing gasoline-powered vehicles because of the continued price differential between these vehicles and vehicles using alternative energy sources. Finally, because of union contracts, any assembly line workers laid off would be paid wages by the Macinaw Division at 75 percent of straight-time pay. Thus, management determined that it was not the appropriate time to convert Plant 3 to a hydrogen-based plant. Impairme nt Despite these reasons to keep Plant 3 open, its long-lived assets will not generate the net cash flows originally anticipated when the plant was retooled.In fact, as the result of very deep discounting of the Spokane’s retail price during the year, it is possible that the final numbers for 2012 may show negative operating cash flows related to Plant 3. Accordingly, management determined that an impairment test must be performed for the Plant 3 long-lived assets. To determine if the assets are impaired, management compares the future undiscounted cash flows of Plant 3 to the book value of the plant’s long-lived assets. As of 12/31/2012, the net book value of Plant 3’s property, plant, and equipment is $1. 4 billion, before any write-down from impairment is recorded.Additional relevant information is as follows: †¢ †¢ †¢ †¢ The estimated remaining life of the assembly line equipment is 11 years. Yearly anticipated net cash flows for each of the next 11 years is $62,504,377. It is assumed that the land, buildings, and equipment for Plant 3 can be sold for $30 million at the end of this 11-year period. The total estimated undiscounted net cash flows related to Plant 3 over the next 11 years are $717,548,147 (($62,504,377 x 11) + $30,000,000). 20 Krumwiede and Giannini The assembly-line and related equipment are considered the primary assets of Plant 3.In measuring the impairment loss for Plant 3, management considers various valuation methods for this equipment. It is determined that most of the equipment has no alternative use and that a sales value is not readily available. Accordingly, following the guidance of Statement of Financial Accounting Standards (SFAS) No. 157 (FASB, 2006), management determines that the fair value of the Plant 3 long-lived assets is best measured by the present value of its future net cash flows. The company’s management measures the present value of future cash flows using a riskfree discount rate of 3 percent.Because expected net cash flows are not adjusted for inflation, management does not incorporate an inflation factor into the discount rate. Using the 3 percent rate, the present value of the net cash flows is $600 million, resulting in an impairment loss of $800 million (book value of long-lived assets of $1. 4 billion less $600 million fair value as determined by discounted future cash flows). Once the impairment loss is determined, management is not sure how to allocate it and decides to wait for its auditors to assist in the allocation.The property, plant, and equipment of Plant 3 can be divided into four primary categories: land; buildings; robots and related equipment; and all other equipment. In anticipation of the audit, the following information is compiled regarding these Plant 3 assets: TABLE 1 Plant 3: Property, Plant, and Equipment Land Buildings Robots and Related Equipment Other Equipment Total Net Book Value $500,000 20,000,000 140,000,000 1,239,500,000 $1,400,000,000 Fair Value $1,000,000* 20,000,000* Not Available Not Available $21,000,000 Without undue costs, the fair value of the land and buildings are obtained from an outside appraisal. The 2012 Audit In early 2013, you go with your audit team to the First Motors headquarters in Detroit, Michigan for the audit, for the year ending December 31, 2012. Your team gets a quick tour of the factory, and you learn about various changes in the car industry, including the lack of oil reserves in the ANWR. You know that an impairment loss was recorded for the Plant 3 assets, and you are impressed with management’s initiative in measuring, recording, and disclosing the loss.However, you wonder if an impairment loss should have been recorded for the Mendoza, the other gasolinepowered car produced by First Motors. Fortunately, First Motors maintains cash flow and sales information on a plant by plant basis and you quickly learn that during 2012, sales of the Mendoza rem ained strong because of its compact size and excellent gas mileage. After reviewing the documentation supporting the impairment charge, you note that future cash flows are discounted at a risk-free rate of 3 percent and that this rate does not incorporate an First Motors Corporation: A Classroom Case on Impairments 1 inflation factor because the cash flow estimates were not adjusted for inflation. You vaguely recall from a college class that a discount rate should incorporate a risk premium and although you are relatively new to auditing, you know that 3 percent is a rather low discount rate. You approach management questioning this low discount rate and they become very defensive in explaining that 3 percent is the rate for all the Plant 3 assets and that no other rate would be appropriate. Upon inquiry about risk being considered in such a rate, management stubbornly states that the 3 percent rate is fine.When asked for justification, management reasons that they reached this conc lusion due to the fact that a risk premium could not be adequately measured. Additionally, they refer to Statement of Financial Accounting Concepts No. 7 (FASB 2000), which suggests that in such a situation a risk-free rate can be used. In re-evaluating the net cash flows, and after discussions with management, you agree that the cash flows are in fact the single, most-likely amount in a range of possible estimated amounts or the best estimate for the next 11 years (the expected life of the primary assets of Plant 3).However, you believe risk is not factored into these cash flow estimates. You suggest adding a risk premium to the discount rate, to incorporate fully the risk inherent in the cash flows. After consultation with the firm’s valuation experts, you are told that a risk premium is appropriate. Also, based on their experience in the auto industry and review of First Motors and Plant 3, the valuation experts suggest that an appropriate risk premium is 6 percent. From t heir advice, you conclude that 9 percent (3 percent risk-free rate + 6 percent risk premium) is a much more reasonable rate to use in discounting the cash flows.You are very proud of your findings and hope to make a good impression on your audit manager, Mr. Bother. Although you had briefly discussed with him the magnitude of the impairment loss and the discount rate used, he left the calculations and details up to you. When you approach him, however, he appears extremely frustrated and explains that First Motors never even complied with the yearly test for goodwill impairment, as specified in SFAS No. 142 (FASB 2001). You suggest that the goodwill impairment test may be unnecessary because an impairment loss for the plant assets has already been recorded by management.Mr. Bother shakes his head at you, grumbles, and tells you in a very stern manner that impairment of long-lived assets and goodwill often go hand in hand. He explains that upon acquisition of Macinaw Motors, $1. 3 bil lion was recorded as goodwill (the excess of the purchase price over the fair value of the identifiable net assets of Macinaw Motors). Mr. Bother explains to you that the fair value must be re-evaluated and compared to the book value. Furthermore, you heard some members of management grumbling about losing their bonuses if â€Å"these auditors keep coming up with more impairment charges. You realize management has significant bonuses tied to the 2012 target profits, and a large impairment loss will cause them to lose the expected bonuses. A quick review shows that the largest total impairment losses that can be recorded before the target profit will be missed and the management bonuses lost is $1. 75 billion. Your calculation is based on two facts: (a) 2012 unaudited net income before impairment charges is $2. 25 billion and (b) the management bonus arrangement states that bonuses will only be paid if 2012 net income exceeds $. 5 billion.You go home that evening and realize that yo u do not really understand what Mr. Bother said to you about goodwill impairment. For one thing, you do not know if Mr. Bother was referring to the fair value and book value of the entire company or just the Macinaw Division. You print out the firm’s training material on impairments and spend the rest of the evening reading about SFAS No. 142. 22 Krumwiede and Giannini The next day, you attend a meeting with management and Mr. Bother. During the meeting, you are first excited when you hear management indicate that they made an error in the recorded impairment charge for long-lived assets.You think that management finally realizes the necessity of incorporating a risk factor into the discount rate. However, your jubilation is quickly deflated when management indicates that the impairment testing for long-lived assets should have been done at a different level. In particular, management states that impairment testing of long-lived assets should have been for the company as a wh ole (Plant 1, Plant 2, and Plant 3 of the Macinaw Division, plus the two plants from the First Motors Division) and that the result is the impairment charge should not have been recorded.Management claims this result would hold because the decline in the value of the Plant 3 long-lived assets could be offset by the increase in the value of the longlived assets at the other plants. It is further explained that the individual who made the error is no longer with the company. Mr. Bother explains to management that the issue will be examined more closely. Before any further explanation can be provided, members of management are called away for another meeting.As you leave the meeting you realize that you do not know whether management is correct about combining long-lived assets for all plants of First Motors to perform the impairment test. Furthermore, you wonder if impairment testing is done for both plant assets and goodwill, if it can be a combined test, and if it needs to be done i n a specific order. After reviewing your notes and the company records, you also begin to wonder if a mistake was made in the original calculation of the impairment loss related to long-lived assets.In particular, for purposes of the present value calculations, you note that the land and buildings are assumed to be sold at the end of 11 years. However, you recall from discussions with management that manufacturing plants are used for many years and are retooled over and over. Accordingly, it does not seem appropriate to assume the sale of the land and buildings after 11 years. After all, according to the accounting records, the buildings have a remaining useful life of 25 years and the land has an unlimited useful life. A couple of days earlier, the valuation method for any possible goodwill impairment testing was discussed.It was determined that no fair value was readily available for First Motors or its divisions. Additionally, because the stock price of First Motors was so volati le over the past year, the market capitalization was not a good indicator of the fair value of First Motors. You, Mr. Bother, and management came to an agreement that discounted future cash flows was the appropriate valuation technique to use. However, the calculations provided by management incorporated a riskfree discount rate of 3 percent. You took the initiative to do your own calculations based on an 8 percent discount rate, which includes a 5 percent risk premium.The 5 percent risk premium was recommended by the same valuation experts from the firm who recommended a 6 percent risk premium for use in the Plant 3 long-lived asset impairment. Management calculations and your calculations are summarized below in Tables 2 and 3. The information in the first portion of Table 2 represents the total fair value of First Motors and its divisions based on discount rates of 3 percent and 8 percent, respectively. Presented in the second portion of Table 2 is the estimated fair value of ide ntifiable net assets based on discount rates of 3 percent and 8 percent, respectively.Finally, presented in Table 3 is a summary of the book value of identifiable net assets and the book value of net assets before recording any impairment for long-lived assets (the difference represents the book value of goodwill). First Motors Corporation: A Classroom Case on Impairments TABLE 2 Fair Value Information 3% Discount Rate Total Fair Value: First Motors Division Macinaw Division Total (First Motors) Fair Value of Identifiable Net Assets: First Motors Division Macinaw Division Total (First Motors) $2,600,000,000 3,200,000,000* $5,800,000,000 8% Discount Rate $2,045,000,000 2,550,000,000* $4,595,000,000 23 2,500,000,000 2,800,000,000 $5,300,000,000 $2,010,000,000 2,200,000,000 $4,210,000,000 * Please note that the total fair value for the Macinaw Division includes the combined net assets of Plants 1, 2, and 3. TABLE 3 Book Value First Motors Division Macinaw Division Total (First Motors) Identifiable Net Assets $2,000,000,000 3,000,000,000 $5,000,000,000 Goodwill $0 1,300,000,000 $1,300,000,000 Net Assets $2,000,000,000 4,300,000,000 $6,300,000,000 QUESTIONS (Assume that currently enacted GAAP is still applicable in the year 2012) Part 1 Please provide detailed explanations in answering each of the following questions.For questions 2a, 3a, 4a and 5, provide a citation to the appropriate accounting standard that supports your discussion. 1. Diagram the organizational structure of First Motors Corporation. 2. a. Under what circumstances is a company required to perform impairment testing for long-lived assets? b. Was impairment testing of long-lived assets required for First Motors? Why or why not? 3. a. At what level is impairment testing done for long-lived assets? b.Are the executives of First Motors correct in suggesting that the impairment of longlived assets at Plant 3 is not needed because the decline in the value of the Plant 3 assets can be offset by the incr ease in the fair value of long-lived assets at other plants? 4. a. At what level is impairment testing done for goodwill? 24 b. 5. Krumwiede and Giannini For First Motors, at what level should this testing be done (i. e. , should it be done for the company as a whole or just for the Macinaw Division)? If impairment testing of both goodwill and long-lived assets is required, in what order is it done?Part 2 Please provide detailed explanations in answering each of the following questions. Provide citations to the standards for each of the following: questions 6a, 7a, 8a, and 10a. Additionally, it is suggested that you provide citations to SFAC Number 2 (FASB 1980) when answering questions 10b, 11, and 12. 6. a. Prepare a schedule showing the computation of the long-lived asset impairment loss at both the 3 percent discount rate and the 9 percent discount rate. In the information provided in the case, it was assumed that the land and buildings for Plant 3 were sold at the end of 11 yea rs.Be sure to consider and discuss if the land and buildings’ â€Å"assumed sale† after 11 years is appropriate or if the â€Å"assumed sale† should be at the end of the buildings’ useful life. b. Do you think that management is correct in using the 3 percent rate, or are the auditors correct in suggesting the 9 percent rate, or can either interest rate be justified? Provide a detailed answer to this question including a discussion about a risk premium. Be sure to consider the type of cash flow information provided by management. 7. a. Once an impairment of long-lived assets is determined, how is the write-down allocated among multiple assets?Prepare a schedule showing this allocation for Plant 3 (use the impairment loss determined based on the discount rate you chose in question 6b). b. Refer to your answer for part a. After the allocation is completed, will each longlived asset (or asset category) that First Motors wrote down be stated at fair value? Wh y or why not? c. How will the impairment loss and the corresponding reduction of book value to the long-lived assets affect future depreciation expense to be recorded, (potential) future impairment charges and/or future gains or losses on the sale of the long-lived assets? 8. . Determine the implied goodwill value and the goodwill impairment loss, if any, using both a 3 percent and an 8 percent discount rate. Which rate should be used and why? b. The valuation experts suggested that the risk premium (6 percent) in discounting the free cash flows from Plant 3, for purposes of the long-lived asset impairment, should exceed the risk premium (5 percent) in discounting the cash flows for the Macinaw Division. Why is this difference in a risk premium justified? 9. a. Will management still receive bonuses if the 3 percent discount rate is used in the calculations?If the 9 percent and 8 percent discount rates are used? b. What is earnings management? c. Discuss the relationship between earn ings management and the choice of discount rate to be used in discounting future cash flows for the long-lived asset impairment of Plant 3 and the goodwill impairment of the Macinaw Division. First Motors Corporation: A Classroom Case on Impairments 10. 25 11. 12. Once written down because of impairment, can long-lived asset write-downs or goodwill write-downs be recovered if predictions change (i. e. , the fair value subsequently increases)?Is there such a thing as a write-up for either long-lived assets or goodwill? a. Regarding reliability of financial information, comment on the verifiability and representational faithfulness characteristics of the conceptual framework as they relate to accounting for impairments. Be sure to incorporate First Motors into your discussion. b. Discuss the trade-off between the relevance and reliability of reporting long-lived assets and goodwill at fair value. How does the principle of conservatism apply to this trade-off? Consider the case of Firs t Motors in your discussion.Find a real-world company that has taken an impairment charge (either for goodwill or longlived assets) and discuss how the relevant information was disclosed in the notes to the financial statements and the affect the charge had on net income or net loss of the company. TEACHING NOTES Teaching notes are available from the editor. Send a request from the â€Å"For Contributors† page of the journal website, http://gpae. bryant. edu. REFERENCES Financial Accounting Standards Board. 1980. Qualitative Characteristics of Accounting Information. Concepts Statement No. . (Norwalk, CT: FASB). _______, 2000, Using Cash Flow Information and Present Value in Accounting Measurements, Concepts Statement No. 7. (Norwalk, CT: FASB). _______, 2001. Goodwill and Other Intangible Assets. Statement of Financial Accounting Standards No. 142. (Norwalk, CT: FASB). _______, 2006. Fair Value Measurements. Statement of Financial Accounting Standards No. 157. (Norwalk, CT: FASB). The National Hydrogen Association. Frequently Asked Questions. Retrieved July 12, 2006, from http://www. hydrogenassociation. org/general/faqs. asp.

Friday, November 8, 2019

Customer Service at the Roccoco New York Hotel Essays

Customer Service at the Roccoco New York Hotel Essays Customer Service at the Roccoco New York Hotel Essay Customer Service at the Roccoco New York Hotel Essay Introduction This case involves a dissatisfied customer of The Roccoco New York Hotel who received the service failure when she stayed in the hotel. The case demonstrates that there were four main areas where the hotel failed to meet the expectations and satisfaction of the customer and that includes internal managerial quality and the failure to manage the service failure after complaints were received. Overall The Roccoco New York Hotel failed in following fields: Failure of Internal managerial quality * The hotel was failed to meet the consumer expectations since it provided the wrong bed and room to the consumer. King bed non smoking/ Two beds smoking smell) * The hotel did not do well on the time control in terms of the delivery of luggage meals. * The hotel was failed on staff training for late check in for consumers. The failure to manage the service failure * Delayed for the meal delivery, but did nothing on the compensations. * The service attitude was not appropriate after receiving complaints. Possible solutions Solution 1 Retraining staff The staffs need more training on crisis management and servicing consumers. The staff should be patient, and have the listening skill to response the complaints in the right way. Moreover, time management is also an essential issue to the hotel. The hotel should make a regulation of the SOP (Standard Operation Process) to improve the time of delivery luggage. Solution 2- Interactional justice The Roccoco New York Hotel needs to develop more interactional relationship between the staff and the consumer to avoid discontent that occurred from offering the wrong type of room. The staff should explain the reason of failure and delivery the right room key personally to the consumer rather than asking the consumer came to the front desk. Also, they need to explain the reason of wrong room and luggage delivery delay to the consumer rather than just passing it. Solution 3- Outcome justice This option aims to provide compensations to the consumer when the service failures occur. For example, upgrade the room to the consumer since they offered the wrong room at the initial time and delivery luggage late. In addition, free charge or discounts for meal because of its delay. Evaluations The option 1, retaining staffs which is not only focusing on the training of responding consumers appropriately, but also cultivating staffs have high Emotional Quotient to handle the complains. It could be predicted that consumers are able to receive benefits and professional services through retaining staffs. It is definitely could improve the service quality, however, it seems that it is benefit for further consumers instead of for the current consumer who had a complaint to The Roccoco New York Hotel. Although this option is able to decrease the number of complaints in the future, it does nothing to the current consumer who had complaints already. Therefore, it is unlikely the best option to the hotel on resolving complaints. The second option, interactional justice, is better than the option 1 on handling complaints. Interactional justice could result in a successful service completion. By explaining the reasons of service failure to the consumers, consumer might understand and then decrease the degree of discontent. However, not all of the consumers could understand the service failure if just explaining the reasons, they might consider that the factors of failure should not occur and continue discontent. Thus, this option seems not perfectly suitable for handling complaints for each consumer. The third option, outcome justice, might decrease the degree of discontent from consumers somehow. This is because the failure of service has occurred, except explain the reasons of failure to the consumer, it is impossible to make time going back. Thus, only thing that the hotel could do is trying to decrease degree of discontent from the consumer by offering compensations. In this case, upgrade the room and offer discounts even free charge for meal would be lucrative ideas to resolving the complaints. The main reason of complaint is that the consumer did not receive the service outcomes she paid for. It would be helpful to decrease her discontent by offering the extra values to her. Therefore, this option is better than the option 1 and option 2 Recommendation The recent research had found that offering internal explanation together with compensations would decrease the number of complaints to the higher managers effectively (Lovelock Patterson Wirtz 2011). Therefore, the option 3 would be recommend to The Roccoco New York Hotel since it is able to improve the degree of discontent from the consumer efficiently. Reference list Lovelock Patterson Wirtz 2011, Service marketing, Pearson, Australia.