Illustrative Transactions and Financial Statements Answers Essay Example for Free

Illustrative Transactions and Financial Statements Answers Essay Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible. Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Learning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Total |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid. The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 |480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levels Does it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level. Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity Cost at lowest activity Highest activity Lowest activity F = Total cost at highest activity level V (Highest activity) Or F = Total cost at lowest activity level V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level V (Highest activity) F = $12,883 $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level V (Lowest activity) F = $9,054 $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables High-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data . For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation. Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs. The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant. If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs. The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,7 00 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs. Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2. Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *. The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A B PROBLEM 5-47 -A B REFERENCES Lanen , N. W. , Anderson ,W. Sh. Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]

The Evolution of Aviation in World War I and II Essay Example for Free

The Evolution of Aviation in World War I and II Essay Because of urgent needs, aviation evolved rapidly in the First and Second World War. It was in the First World War that air fights occurred upon the development of fighter planes and that aerial bombings were carried on by bomber planes. Along with the invention of fighters and bombers was an innovation in design of airplanes for increased speed and capacity for higher altitudes. The Second World War saw the continued evolution of aviation, still geared upon increased speed and capacity for higher altitudes. What was the main difference in the first and Second World War was the development of the turbojet engine as an alternative to piston-engines. Radar was also used in aviation for the first time in the Second World War. This paper will discuss how aviation evolved in the First and Second World War. It will also explore the major differences in Research and Development during those era. II. Aviation in World War I When countries of Europe entered into a conflict that was called the First World War, airplanes and airships were already popular inventions. Prior to the conflict, these flying machines were primarily used for transport. Also there was air competition, specifically regarding design and speed, that were participated by many European countries and winners were awarded with money. However, some countries had also seen the military potential or usefulness of these flying machines in war time especially for reconnaissance or spying (Murphy, 2005, p. 33). And when European countries embraced the devastating First World War, airplanes and airships were put into good use. In the early days of the war, airplanes and airships were utilized extensively for reconnaissance. Airplanes were not primarily thought as weapons for warfare. In fact, the condition of military aviation in most countries when the war broke was only in its infancy stage. It was Germany who owned the largest operationally deployed aircraft but it was France who produced the best quality and had the largest aeroplane manufacturing base (Cowin, 2000, pp 8-9. ). Although Russia was also technologically advance in terms of air power, it lacked the industrial infrastructure to develop its aircraft needs. The United States on the other hand, although the first to develop the ‘heavier-than-air† flight in 1903, was slow in advancing its air technology (Murphy, 2005, p. 34-37). Reconnaissance was a very important part of military strategy in the war. Airplanes and Zeppelins (German airships) were used for long-range spying. Reconnaissance involved the photographing of fronts and scouting to see the movements and weakness of the enemy troops and to also keep track of where one’s own troops were already at after launching. Commanders used all reconnaissance information for their battle plans (Murphy, 2005, p. 50). The effectiveness of reconnaissance helped to change aviation history. It was the success of aircraft reconnaissance that contributed to the stalemate of warring nations as war progresses. In this connection, reconnaissance aircrafts became targets of new high powered ground weapons. Nations therefore had to make a way to protect their reconnaissance aircrafts. Moreover, trench warfare also called for an immediate action to prevent the enemy from conducting aerial spying ( Murphy, 2005, p. 48). These situations gave rise to the development of mostly biplanes (two winged) fighters and bombers. Consequently the development of fighters and bombers results to design innovation of the airplane (Murphy, 2005, p. 48). Pilots used pistols and rifles for firing especially in dogfights were flying fighter planes exchanged bullets at each other. However, it was not an effective weapon against a moving target. Designers had thought of installing the newly invented lightweight machine guns instead. Earlier, inventors had observed that it is more effective to fire a machine gun through the arc of the propeller using a tractor driven aircraft (plane propeller at the front) so that pilots can use the airplane for aiming. Pusher planes (planes that have propellers and engine at the rear) may seem advantageous at first in that the machine gun can be put at the nose of the plane however this left the rear of the plane vulnerable to attack and also it was hard and slow to maneuver. There is danger, however, in tractor driven aircraft in that the bullet may hit the propeller and strike the pilot or damage the engine. To solve this problem, a Dutch aircraft designer, Anthony Fokker, developed a synchronized machine gun in his monoplane called the Eindecker. It works by synchronizing the interrupter gear with the camshaft so that the interrupter gear could be timed to prevent the gun from firing at a moment when a bullet would strike a propeller blade (Murphy, 2005, pp. 52-54). The bombers, on the other hand, were developed out of a strong desire to strike behind enemy lines and to cripple their capacity and will to fight. In the early days of the war, the Germans had attempted to use their Zeppelins for bombings but it was extremely vulnerable to ground fire. In fact, they lost three Zeppelins by the end of August 1914 alone ((Murphy, 2005, p. 48). Other innovations in the design of the airplanes were also called for to gain advantage over the enemy. In fact, at the end of the First World War, the airplane had undergone rapid physical renovation that it bores little resemblance to the â€Å"frail wooden and cloth war birds that had entered the war† ( Eckert , 2006, p. 58). Prior to 1914, most planes were designed after the Wright Flyer with control surfaces in front of the wings for a canard type or having wings that were shaped like birds or pigeon type. In this prewar model (or birdman era), the fuselage and the wings were made from plywood covered with fabric and held together by string to meet the requirement of achieving the least possible weight for the entire structure in â€Å"heavier than air† flights. The replacement of thin airfoils with a self-supporting cantilevered wings held in place by struts and wires was an important innovation to reduce air resistance and increase speed along with strong motors. The influence of the wingspan and shape of wings were also studied. Before long the airplane evolved into a full metal construction, example, the Junkers F-13 (Eckert, 2006, pp. 58-59). Another innovation in aviation was in increasing speed and rising at high altitudes to avoid being shot down by the enemy and to carry heavy loads of bombs. It calls for a remarkable advance in the power of the engines. At the beginning of the war, most of the engines were of about 50 horsepower and the aircraft flew at 70 or 80 miles per hour and rising around 10,000 feet only (Cowin, 2000, p. 9). By the end of the war, some planes were powered by engines of more than 300 horsepower. Fighter planes could travel at 140 to 150 miles per hour and rising at 30,000 feet (Cowin, 2000, p. 84).

Public Bus Transportation In Kota Kinabalu

Public Bus Transportation In Kota Kinabalu Currently, bus is the main public transportation in the city of Kota Kinabalu. Despite being perceived as less comfortable, less physically attractive, non-punctual and unsafe, it still functioning to bring passengers to their destinations. This research paper aims to provide a critical overview of the public bus importance at the past, present and future time. It is crucial to identify the reason why bus is important in providing commuting service to the citizen since this information is a useful input to the policy maker. The reasons for its importance are discussed together with several issues such as public bus current level of performance, increasing number of private vehicle on road and the absence of specific plan to improve public bus transportation. This study is qualitative in nature where data were mostly derived from observation and secondary sources. The preliminary studys findings showed public bus is an important mode of public transportation in Kota Kinabalu in the pa st and the present and is likely to continue to be so in the foreseeable future due to the demand from the low income earners, wide destination coverage and concern for the increasing price of car fuel as well as to traffic congestion problem. Therefore, the government should seriously consider the bus in the public transportation planning by providing specific plan for its future development. Keywords: public transportation system, public bus, public transport planning INTRODUCTION Tran and Kleiner (2005) cited in Belwal and Belwal (2010), public transportation is defined as transportation by a conveyance that provides continuing general or special transportation to the public; excluding school buses, charter and sightseeing service. An efficient transportation system is one of the basic components of the social, economic, and physical structure in the urbanized society and it has to be competitive and attractive to the transit seekers (Ibid). It is essential for every government all over the world to develop better transportation system for its citizens. Better system is a system that is able to provide affordable, attractive, comfortable, punctual and safe commuting services to the citizens. According to Nandi (2008), an ideal transport system is a system that had been fully integrated, able to provide safe transport network, supports social and economic regeneration and ensures good access for all which, is operated to the highest standards to protect the en vironment and ensure quality of life. It is a dream for every government and citizen to have efficient transportation system. To realize the dream, continuous effort should be made. Long run strategy should be to manage for the growth of transport demand to provide for the efficient movement of people and goods. Bus service is indeed important since it provides mobility for all since many people do not have access to cars it is also increase person capacity in heavily traveled corridors and it preserves urban land for more productive use and is more energy efficient than driving (Levinson, 2000). In his study, bus is not only providing line-haul and feeder services, offer special transit service for the elderly and handicapped and in the very large cities but they also complement and feed rail transit lines. In United State of America, public transportation is commonly associated with the nations major urban-area subway (heavy-rail) or commuter-rail systems, approximately 59 percent of all public transportation trips are carried on buses (Cambridge Systematics Inc, 2008). Therefore, maintaining and improving bus service will be essential in keeping urban areas vital and vibrant in the years ahead. The basic purpose to develop the public transportation is to help the citizens to make a trip easily and ensure the normal operation of fundamentals social organizations and their activities as well as brings enhancements to the city environment in a quite comprehensive range. () At the moment in Malaysia, significant improvement on public transportation had only been seen in several main cities such as Kuala Lumpur and Pulau Pinang. The difference of these cities from the others is that, apart from having various option of modern transportation such as LRT and Monorail System, they also have an integrated bus system namely RapidKL and RapidPenang which are characterized by attractive appearance, strict monitoring system, standardization and reliable schedule. In the city of Kota Kinabalu, the capital city of Sabah, bus is the main public transportation. However, public bus performance is below par in terms of comfort, physical appearance, punctuality and safety. It is believed that the effective and robust public bus transportation service provision is crucial and necessary in realizing the objective of the 6th National Key Result Area (NKRA) which is aimed to increase the utilization rate and to sustain the Malaysia transport system (Jayaraman et. al., 2011 ). Public bus transportation is important not only to provide commuting services to the people but also facilitate the growth of economy in a city. It creates accessibility to business to market their goods and services. Since the last three decades, government at federal, state and local levels has formulated and implemented various plans to improve public transportation but there is still no significant improvement have been seen on the bus service. In addition, the increasing number of private cars on roads shows the shift in preference of people from using a public bus into driving their own personal car. The aim of this paper is to provide critical overview of the importance of public bus. This finding is important for planning purpose. Since there are very few studies deeply discussed about its importance, the findings will contribute to the body knowledge in the public bus literature. The public transportation available in Kota Kinabalu city is only public bus and taxi. The fact that, the public bus is more utilized by the public because of its lower cost indicates its importance. PROBLEM STATEMENT Since the last three decades, government at federal, state and local levels has formulated and implemented various plan to improve public transportation in Kota Kinabalu City but there is still no significant improvement can be been seen especially relating to the bus service. Furthermore, the increasing number of private cars on roads shows the shift in preference of people from using a public bus into driving their own personal car. The question is why this happen? Is bus not as important to the local residents as it use to be? The aim of this paper is to provide critical overview of the importance of public bus to the people. The finding of this research is important for policy planning purpose. Besides, it provides the body knowledge in bus transportation literature since there is only few study deeply discussed about its importance. It is believed that the effective and robust public bus transportation service provision is crucial and necessary in realizing the objective of the 6th NKRA which is aimed to increase the utilization rate and to sustain the Malaysia transport system (Jayaraman et. al., 2011). METHODOLOGY For data collection, the methodology used in this study was limited to observation and secondary data only. The observation method was conducted on daily basis from 1st August 2012 to 15st September 2012. Large amount of information was collected from local newspaper report especially from Sabah Times, Daily Express and Borneo Post. Official documents such as policy statements were part of the data collected. Through these methods, thorough analyses regarding the importance of public bus in Kota Kinabalu at the present and future time were made. REASONS FOR IMPORTANCE OF PUBLIC BUS TRANSPORTATION IN KOTA KINABALU Demands from Low Income Earner Low-income groups tend to use their car relatively less often (Steg, 2003). In the city of Kota Kinabalu, the bus service is highly demanded by the low income earner (monthly income below RM2300) although the public bus service is poor in terms of comfort, punctuality and safety. In the 1990s, bus was considered important because few people could afford to buy car. Presently, bus is still needed by the low income earners. Owning car has been greatly facilitated recently through simpler car loan procedure. However, although this facilitated the low and medium income earners to own car, some of them may still do not want to buy car because of other important commitments such as household expenditure and utility expenditure. As a result, they still need to take bus to go to their workplace and even for outing purposes. Thus, bus is important to their daily life. In Kota Kinabalu, certain residential areas which are populated mostly by low income earners such as Kuala Menggatal, Taman In dah Permai, Taman Sri Maju, Universiti Apartment Phase 1 and Phase 2 are relying on the bus service for transportation. Daily observation that had been made on 1st August 2012 until 1st September 2012 at these residential areas, it was found that most of residents work as laborers, chefs, nurses, salespersons, promoters and waiters used bus to go to the workplace. Wide Destination Coverage Public bus has wider destinations coverage encompassing both the urban and sub-urban areas compared to LRT and Monorail, which have fixed routes. Therefore their destination coverage is limited. The bus has important role not only to accommodate the transport needs of the increasing commuters but also as feed as in routes not covered by these modern transportation systems. Eventhough in Kuala Lumpur modern transportation networks namely Kereta Api Tanah Melayu (KTM), Monorail System and LRT, pub bus is still being used to take passengers to the KTM, LRT and Monorail stations and terminals. Due to the need of feeder service and to improve the existing public transportation system, RapidKL was then decided in 2004, took over the main part of transportation in the city. In Kota Kinabalu, bus is important in the absence of modern transportation and the role it plays will become challenging once the modern rail system introduced. The table show below indicates the zones covered by the pub lic bus transportation at Kota Kinabalu in 2006. Concern to the Price of Car Fuel The concern of car users about increasing fuel price also contributes to the continued importance of public bus service. Malaysias public transportation especially public bus is perceived of unable to meet citizens needs satisfactorily. Many claim that if the public transport is improved, they are willing to use it instead of paying for outrageous petrol prices and tolls and ending up stuck in traffic jams (Kambala, 2007). The question is, when bus services improved in Kota Kinabalu, will the local citizens willing to shift from using private vehicle into the public one? From the literature, it was found that public bus will be a critical travelling option among the private car user when the price of the fuel increases. When fuel price increase, the monthly spending will increase and the probability of people shifting from the using their own car to take the public bus will increase. Public bus still become the option for the residents irrespective the income background especially wh en the price of fuel has increased and their monthly salary cannot cover all the expenses. Problem of Traffic Congestion Based on the data provided by the statistic department in a survey of Sabah household in 2009, more than 50% of the residents in Kota Kinabalu go to work by personal automobile while the rest use the public bus or other modes. The increasing number of private vehicles on roads has caused congestion and pollution. The growing community concerns about traffic congestion, sprawl, air pollution, and sustainability, the progressive revitalization of cities and towns, and continued advances in transport technology demand for better bus transit in the new century (Levinson, 2000). In another observation done in Likas, Sepanggar and Sulaman from 15th August 2012 to 15th September 2012, it was found that there traffic congestions during peak hours. The peak hours in Kota Kinabalu during weekdays is range from 7.00 to 8.30 in the morning, and noon12.00 to 2.00pm and 4.30 to 7.00 at the evening. It was also found that, the roads in Sepanggar, Inanam and Likas area are most congested during peak hour. Currently, most of people still insist to use their car. People will only shift to public bus if the public bus system is reliable. Reliable here means available everywhere, arrive on time, cheap as well as safe and comfortable to be used. According to Lo Su Yin, the head of Persatuan Arkitek Malaysia (PAM) Sabah, the medium and long term solution for the problem of traffic congestion is a well planned public transport system Transport for tertiary level students Young people are regular user of public bus transportation especially at tertiary level students. The Chief Executive of Passenger Focus, Anthony Smith, quoted a research that showed almost 50 percent of bus passengers are under 29, making the bus very much a young persons product and more than 50 percent of students frequently use the bus and depend on it to go to their education or training premise (The Telegraph, 2012). As a center of education in the state of Sabah, the number of student in Kota Kinabalu is high. Most of them neither have car nor driving license to drive car. Thus, they are totally dependence on the public bus service. Furthermore, it was found that many students stayed at Sepanggar, Likas, Sembulan and city center such as students from Universiti Teknologi Mara as well as from Advanced Management and Technology Centre (PTPL), Cosmopoint College, Masterskill College, Mahsa College, Sabah Foundation College, and Polytechnics. Due to large population of students in Kota Kinabalu, public bus is important to fulfill their transport needs. For example, University students from Universiti Teknologi Mara Sabah branch, always use the public bus transport (operated by Tuaran United Transport Company Sdn Bhd) to go to the centre of the city during weekends for outing purpose. DISCUSSION The findings of this paper are in line with the findings of previous research. For example, according to Madzlan and Nookfakhriah (2010), public bus transportation is important to help reduce traffic congestion, save money and time, as well as to reduce pollution. There are no commuters or train services that provide full coverage of transportation in Kota Bharu unlike Kuala Lumpur and Klang Valley (Ibid). Therefore, demand for public bus service is very high in this city. In Kota Bharu and Penang, where the commuter train service is not available, the public bus is the major means for its population. The Kota Kinabalu City Hall (KKCH) Strategic Plan 2011-2015, focus more on upgrading and improving the infrastructure of the public bus transportation system. For example plans to build uniform bus stop, 45 Lay-by for bus (to be completed in 2012), upgrading the Terminal Wawasan at the centre of town (to be completed in 2012), Terminal at the North, Inanam (to be completed in 2015), Inter Terminal Link at Stadium Likas, Masjid Bandaraya and Masjid Negeri (to be accomplished in 2015), Terminal Kepayan at the South, (to be accomplished in 2015) and Park Ride facilities. In 2011, some of the project has been implemented under the Public Transportation Financial Group fund, where RM8 million spent to upgrade the Wawasan Bus Terminal and RM5 million to establish a lay-by bus and taxi in the city (Sabah Times, 2011). The public transportation central plan also include the plan to develop water taxi, monorail system, rail system (Kota Kinabalu Structure Plan 2030). The plan to build the Park and Ride facilities, the upgrading terminals, adding more bus stations, establishment of LRT and Monorail system as well as plan to develop water taxi service indicated the intention of the government to provide better public transportation in the city. The government has done several improvements on bus but these efforts are not commensurate with the importance of public bus to the general public in Kota Kinabalu. In other word, the government has not done enough to improve the bus system service. Transportation system in this city will not work effectively and efficiently if the public bus system is not significantly improved. That is, the public buses need to be continuously maintained, clean, safe and comfortable to be used as well as punctual and always available. For the time being, public bus plays impo rtant role as the main public transportation in Kota Kinabalu. However, poor performance and a lack of proper management of bus are existing problems that yet to be solved. It is more preferable if the government finds solutions to the existing problems. The bus system should be improved first before developing new alternative modes of transportation. In the NKRA, there is also no clear and specific statement regarding the budget allocated to improve public bus transportation in the urban areas such as Kota Kinabalu apart from Kuala Lumpur and the Klang Valley. It is because no matter how modern mode of transportation that is planned to be established, public bus still have a place in urban and sub-urban areas. Due to its importance, public bus deserves to get more attention from all levels of government. It deserves to have specific budget allocation not only from the local government but from the federal and state governmenst as well. Based on the findings, several issues regarding bus transportation need to be addressed. Bus is important at the present and likely to be so in the foreseeable future. However, the findings of this study support previous study findings that certain issues need to be addressed for better bus service performance. For example, performance of public bus under private companies operation. It was found that, public transportation is poor when it was operated by the private company (Nicosia, 2001). According to Imran (2009), one of the failures of public transport policies is overstating the role of the private sector in public transport. In Kota Kinabalu, public buses are operated by private companies and there are complaints about the lack of comfort, maintenance, punctuality and safety. On the other hand, the bus system in Kuala Lumpur is mainly operated by RapidKL which is owned by the government. In Malacca, the state government takes over the operation of public bus transportation from the private authorities. Public transportation service will continue to be inefficient under the hand of private companies and the problems associated with it will be unresolved if there no aggressive intervention from the government sides. For example, in 1992, the large scale bus privatization without adequate regulation and coordination had created many problems in Delhi such as lengthy, zig-zag routes, long waiting times, completely unrel iable service, extreme overcrowding, illegal drivers, and speeding and reckless driving, competitions among buses, poor bus maintenance, lack of safety, noisy, and highly polluting which, add to the already severe congestion, safety, and air pollution problems (Putcher et al., 2004). Another issue that needs to be addressed is the increasing number of private vehicles on the roads. Public bus can be part of the solutions. However, it will never replace the dominant use of private car if no aggressive effort to improve the public bus system is made. For example, according to OToole (2011), buses will probably never replace the auto ­mobile as the dominant form of transporta ­tion in the United States of America unless with the use of the new-model buses which is significantly less expensive than driv ­ing. Only when the bus system in Kota Kinabalu City is restructured, people start continuously to shift from the use of private cars. Thus, the reasons of public bus transportations importance should be learned together with these issues so that actual situation for public bus transportation in this city would be able to be identified. CONCLUSION Public bus transportation is important in the past as well as the present time and will continue to be so in the foreseeable future due to the demand from the low income earners, tertiary level students, the public bus system wide destination coverage, concern for the increasing price of car fuel as well as traffic congestion problem. This research is only part of larger research where only the importance of the public bus system is discussed. Based on data collected so far, there is enough evidence to suggest the importance and the continuous importance of public bus transportation system.

Representations of Native Americans in Dances with Wolves and The Searc

â€Å"Film is more than the instrument of a representation; it is also the object of representation. It is not a reflection or a refraction of the ‘real’; instead, it is like a photograph of the mirrored reflection of a painted image.† (Kilpatrick) Although films have found a place in society for about a century, the labels they possess, such as stereotypes which Natives American are recognized for, have their roots from many centuries ago (Kilpatrick). The Searchers, a movie directed by John Ford and starred by John Wayne, tells the story of a veteran of the American Civil War and how after his return home he would go after the maligned Indians who killed his family and kidnapped his younger niece. After struggling for five years to recover his niece back, who is now a young woman, she is rescued by his own hands. Likewise, Dances with Wolves is a Western film directed and starred by Kevin Costner. It is also situated during the American Civil War and tells t he story of a soldier named John Dunbar that after a suicide attempt; he involuntarily leads Union troops to a triumph. Then, by his request he is sent to a remote outpost in the Indian frontier â€Å"before it’s gone†. There, the contact with the natives is eminent and thus it shows how through those contacts this soldier is transformed into another Indian that belongs with the Sioux to tribe and who is now called Dances With Wolves. While both John Ford and Kevin Costner emphasize a desire to apologize to the indigenous people, they use similar themes such as stereotypes, miscegenation, and the way characters are depicted; conversely, these two movies are different by the way the themes are developed within each film. John Ford’s The Searchers was giving the intention of ap... ... due to the way their roles interact with the Amerind people in the film. As a result, both films represent Natives Americans under the point of view of non-Native directors. Despite the fact that they made use of the fabricated stereotypes in their illustrations of the indigenous people, their portrayal was revolutionary in its own times. Each of the films add in their own way a new approach to the representation of indigenous people, their stories unfold partly unlike. These differences make one look at the indigenous not only as one dimensional beings but as multifaceted beings, as Dunbar say, â€Å"they are just like us.† This is finally a sense of fairness and respect by the non-native populations to the Native Indians. Works Cited Jacquelyin Kilpatrick , Celluloid Indians. Native Americans and Film. Lincoln and London: University of Nebraska Press, 1999

Sir Gawain and Green Knight Essays: Plot Elements :: Sir Gawain Green Knight Essays

Plot Elements in Sir Gawain and the Green Knight  Ã‚   The most striking feature of the organisation of plot elements in Sir Gawain and the Green Knight is the fact that the meaning of the poem is enacted by the shape of the narrative itself. The three major elements of the plot of this narrative: the Beheading Game, the Temptation, and the Exchange of Winnings are linked in a way which helps convey the meaning of the poem. The reader quickly realises the interdependence of the Temptation plot and the Exchange of Winnings plot. The bedroom scenes correlate with the hunting scenes - therefore each one must be understood in reference to the other. On each of the three days the behaviour of Sir Gawain corresponds to that of the animal, which had been killed on that day. On the first day he is cautious - like a deer; on the second he is more like a boar; and on the third he is cunning - like a fox. These are not the only similarities between the two plot elements . Hunting is generally used in literature as a metaphor for the pursuit of love - that is for courting. This metaphor had most probably already been known in the Middle Ages and was used by the Gawain Poet. The most important device used to make readers aware of the interdependence of these two plot elements is the technique of narration. Great care is taken to make sure the reader understands that the bedroom scenes and the hunt scenes happen at the same time. The narration jumps from the castle to the forest â€Å"Pursuing the wild swine till the sunlight slanted./All day with this deed they drive forth the time/While our lone knight so lovesome lies in his bed†.(l 1467-1469). Each bedroom scene is â€Å"inserted† into a hunting scene - which emphasises their simultaneity. The Beheading Game is also linked to the other two plot elements - but in a way which only becomes visible to the reader after having read the entire text of the poem. At first, the castle episode seems to be an interlude between the two parts of the Beheading Game. The reader awaits the climax - that is the second part of the Beheading Game. Finally it turns out that the real test has already taken place and the Game itself proves to be an anticlimax.

Edwin Blacks War Against the Weak: Eugenics and Americas Campaign to Create a Master Race :: Edwin Black Eugenics Master Race Essays

Edwin Black's War Against the Weak: Eugenics and America's Campaign to Create a Master Race To the average American it seems unfathomable that US based research into the "scientific" practice of eugenics could have been the foundation and impetus for Hitler's Nazi genocide and atrocities. In addition, notions of racial superiority and the scientific quest for the development of a pure Aryan nation, both by the United States and foreign countries, particularly Germany, were funded and fueled by monies from such prominent families as the Rockefellers, Carnegies and Harriman's. In his book, War Against the Weak: Eugenics and America's Campaign to Create a Master Race, author Edwin Black traces the history of the American eugenics movement, its influence on the rise to power of the Third Reich, and how it was the foundation for the development of scientific racism. Consequently, Black fears that though eugenics in the sense that we recall from the past is gone in name, the future still presents eugenic-like research under the guise of human genetic science, which once again i s supported by corporate funding whose goals are more for monetary gain and globalization, rather than for the benefit of mankind. The origins of eugenic ideology can be traced to the mid-nineteenth century when English philosopher, Herbert Spencer coined the term "survival of the fittest." Those strong and "fittest" would naturally rise to the top, for the benefit of society. Spencer, along with other leading scientists like Charles Darwin and Gregor Mendel advocated the principles of the improvement of the human race based on this superiority logic; supporting their findings through the combined applications of science and mathematics. In 1865, statistician Francis J. Galton "postulated that heredity not only transmitted physical features, such as hair color and height, but mental, emotional and creative qualities as well," and so new theories were born. (Page: 15). These characteristics were more than coincidental and Galton set about classifying and categorizing thousands of people based upon his hypothesis that negative hereditary existed, and that bad traits would out weigh the good and as a result, peo ple would spiral biologically downward. Thus the term "eugenics" was utilized as "the study of all agencies under social control which can improve or impair the racial quality of future generations." (Page: 18). Using the principles expounded by Galton and through Mendel's research in laws of recessive and dominant traits discovered in plant breeding, American researchers entered this new scientific field.

Shakespeare Festival

I have decided to assess Amanda Hussein's interpretation of Shakespearean well- known King Lear. Amanda transported the tragedy of this play from the eighth century before Christ, to the sass in a world where the show and performing is everything. This King Lear was introduced in a Chicago style with two actresses walking down the theatre stairs and presenting England's king. This roaring entrance shifted the audience back In time to the correct time setting, making It clear from then and onwards where this play was set.In an unknown location In the sass, King Lear (magnetically portrayed by Alluding) is deciding on which of his three daughters should have his land: Cornelia, Goner† and Reagan. The last two, are the real antagonists of the play, and when their father asks them how much they love him, they falsely herald their love for him. Cornelia, who in truth is the only daughter who truly loves him, hardly speaks explaining that there are no words to explain how she feels a bout his father. King Lear though breaks Into a rage and sends her away, thinking he now understands who deserves his lands.We then see a subplot, which assn very clear as I had difficulties connecting the dots of the two plots. Two men, whose identities I still haven't figured out, try to conspire against Gloucester and try to take his place. The play keeps jumping from one side of the plot to the other, where we see the two evil sisters Goner† and Reagan making their plans. As time passes, Cornelia keeps being loyal to both King Lear and her mean sisters, forgiving them all. The actual plot wasn't easy to grasp by the audience, as the audience most of the time was positively struck by the clear but extremely effective staging and the convincing acting.The stage was set out in a way that as soon as you entered the theatre, you immediately wondered what was going to happen, and knew that you were about to see something very unusual. The curtains were only partially open, leavi ng a space of about 5 meters which made all members of the audience focus on what was going on. This was obviously thought of and had a successful Impact on the spectators who directed their eyes where everything was happening. On the floor, three colored drapes were carefully lying parallel to the stage: magenta, blue and green.These, other than the lights, were the only colored items on stage as the actors were all wearing black suits with white shirts, with the exception of King Lear, who wore a black fedora hat. The costumes perfectly mirrored the time period, and the fedora hat, typical of the sass, was one of the many gems of this play which made It as a whole, amazing. Eight black stools were set In three rows on the drapes and near these stools is where all the acting was going to happen. The middle stool was of course reserved to King Lear.In the front row, on the sides, there were the two sisters General and Reagan, whilst in the last row, right behind Lear, there was the innocent Cornelia. On the left and right of the set, two girls and two boys stood, making the pattern pleasing to the audience. Manta's set out of the stools was very effective, because since we are In theatre, the presence of all actors on stage, which, without a doubt, made this interpretation of Shakespearean King Lear fascinating, was the use of lighting and freeze-frames.The lights were one of the main characters as they were always used. More than this, they were matching the three drapes on the floor which made it also aesthetically pleasing to the audience's eye. Since the setting of the stage was very minimalist, lights helped the audience understand what was going on, where something was happening, and highlighted the actors' emotions. For example, the use of green light when General and Reagan, the two mean sisters, were conspiring, gave importance to their feeling of new and wickedness.Also, the use of Strobe lights in one of the final scenes where King Lear becomes mad, really drew special attention to his feelings and stressed this scenario of chaos. Not only this, but the use of Strobe lights, which was undoubtedly thought f, directly included the audience which felt in the same situation of discomfort as King Lear himself. Depending so much on lights, this play had no need of special sound effects, and in fact had none. As I said, freeze-frames were abundantly (and correctly) used in the play.Amanda, thanks to the layout of the stage, afforded to have all actors on stage at all times. What happened was that when an actor had to deliver his or her lines, he or she had the freedom of using the space on the stage however they thought was appropriate (although it was clear that the director did her bob in keeping everyone where they were supposed to be). If the actors didn't happen to be in the scene that was going on at the moment, they would by frozen standing in front of the stool, heads down, hands held in front of them, silent.The only excepti on went for King Lear who sat with his head in his hand, giving to the audience a constant message of desperation and confusion which I thought was brilliant. On certain occasions though, the changing of the scene made them move. All of the actors would simultaneously walk around their stool once, grab the stool, and in reflect unison noisily place it on the ground to sit on it. Not only the unanimity of the eight actors left the theatre speechless, but the moment the stools touched the ground, the lights would change color, making this perfectly synchronized scene change sudden, but expected at the same time.All of these techniques made the actors who weren't part of the scene disappear, and made us focus on the actors acting. All actors did an outstanding Job performing this version of King Lear. Since everything was very minimalist and brought in an unknown location, it was vitally important that the actors gave the play the depth it deserved. I honestly believe that Amanda did a fantastic Job in directing everything, because you could really feel the effort that she put into every second and line of the play.Positions, lights, costumes, and acting was very well thought of, and it was clear when they all performed that all the details counted. The characters and actors which stood out the most, out of the eight, were the three sisters and King Lear. Cornelia was interpreted by Aviators, who never stepped out of character, and although had to portray a shy personality, she engaged to be heard by everyone in the audience. Her body language, as well as the other two sisters', was coherent to what she was saying and feeling from the very first scene when she â€Å"expressed† her love to her father, to the very last.General and Reagan were interpreted by Lucia and Sofia. The two actresses created a very strong bond between the two of them, and with the audience. Their acting, I feel, was very Lucia and Sofia moved around the stage, gave a clear understand ing that they fully felt what their characters were experiencing, as their emotions of envy, Jealousness and wickedness contaminated the stage. Last, but without a doubt not least, is Ludicrous performance of King Lear. I strongly believe that his whole rendition was, as I already said, magnetic.When he was talking using that deep voice he gave to his King Lear, all eyes were fixed on him and every word he said, he filled it with a deepness which the other actors honestly lacked. Ludicrous acting was charismatic, and touched everyone. One of the last scenes, when King Lear becomes mad, his body language and voice tone gave me goose bumps. This though, wasn't only because of his acting, but also due to the fact that Amanda had the brilliant idea to rate a sound blanket during the scene where Lear is going crazy, and all the actors slowly approach him chanting louder and louder â€Å"die! Ii! Die! â€Å". This, together with the acting, and the Strobe lights, is one of the scenes wh ich made this play so unforgettable to me. I was completely hypnotized by the end of it, and it took me a while to come back in the real world as the whole play was fixed in my head and Just didn't want to come out. Amanda indeed managed to communicate throughout her directing many emotions to me, and to the rest of the audience.