Depreciation And Provision For Depreciation Accounting Essay

Depreciation And Provision For Depreciation Accounting Essay Depreciation is the cost allocated as expense which has the effects of reducing the value of a fixed asset during the period it is used by a business. It is a non-cash expense and need to be charged to the Profit Loss account yearly which lowers the companys profit which increasing free cash flow. Fixed assets are long life. They are bought to assist in the operation of business but not with the main purpose of resale. They are in fact revenue-generating assets as they help to gain profit depending on their useful lives. Depreciable items include machinery, vehicles, buildings and fixtures There are reasons why assets may depreciate: Obsolescence: Assets are replaced because new and more efficient technology has been developed. Depletion or Exhaustion: The values of assets such as mines, quarries and oil wells diminish due to the extraction of raw materials from them. Passage of Time: Assets which have limited period of life in terms of years. The term amortization instead of depreciation is often used to refer this. Physical Deterioration: Assets become worn out after used. It becomes less cost- effective to perform and spend more to maintain and repair. The two most common methods used to calculate depreciation expense are: Straight line or Fixed Installment Method Reducing Balance or Diminishing Balance Method Straight Line Method An equal amount of depreciation over the estimated useful life of an asset is allocated for each year. Example : Original Cost : $30000 Estimated Residual Value : $6000 Estimated Useful Life : 6 Years Annual Depreciation = Original Cost Residual Value Estimated Useful Life = $ 30000 $6000 6 years = $4000 Reducing Balance Method Depreciation is calculated as a fixed percentage based on the book value of an asset at the beginning of the accounting year but not the cost of the asset. Example : Original Cost : $20000 Estimated Useful Life : 4 Years Rate of Depreciation : 20% per annum on the reducing balance Depreciation = Rate of Depreciation x Book Value at the Beginning of the Accounting Year Calculation $ Cost 20000 Year 1 (20% X 20000) (4000) 16000 Year 2 (20% X 15000) (3200) 12800 Year 3 (20% X 12800) (2560) 10240 Year 4 (20% X 10240) (2048) Net book value at end of Year 4 8192 Provision for Depreciation Provision for depreciation records accumulated depreciation. It is an asset contra account, hence a credit balance as shown as a deduction from the related fixed asset in the Balance Sheet. The balance of the provision for depreciation increases with time and the book value of the fixed asset decreases with time. Provision for  depreciation  account is the liability of business. By making provision for depreciation account, companys balance sheet will reflect the current value of fixed assets. When asset is sold, it accumulated provision for depreciation will be transfer from the credit side of provision for depreciation account. Then, we will compare it with the sale value of asset. If sale value of asset is more than the current book value of asset after adjusting from provision for depreciation, it will be profit on sale of asset. Why do business, companies, etc. include depreciation expenses and its provision in their financial statements? Reasons: To match the earning revenue The very first reason is to match the earning revenue. Depreciation is directly related to the matching concept. Matching concept is a concept that matches the expenses with related revenues. Under the matching concept, in a particular accounting period that the expenses are the cost of the assets used to earn the revenue, if there are no expenses there will be no revenues. Revenues cant generate without expenses. Therefore, when the expenses are matched with the revenues generated in the same period, the results will be the net profit or loss for that period. Example, consider ABC Woodworks Company, a woodworking business that purchases its own custom  woodworking machinery.   When ABC Woodworks Company purchases a new custom piece of machinery, this new machine is durable enough to last for several years.   In accounting terms, this means that the equipment is in use over several reporting  periods, not just the one in which the machine was purchased. Technological obsolescence Besides that, the purpose of depreciate the assets is to because of the technological obsolescence. Technological obsolescence generally occurs when a new product has been created to replace the old version. When a machine has ends its useful life, the business will need to buy another new machine to continue in order to produce goods. For an example, if the technology has been obsolete, the value of the revenue in the market will be very low. In that moment, the business will write off ( i.e. fully depreciated) the technology and the needs to buy a new and advance technology arise. Wear and Tear Next, the third reason of depreciation is wear and tear. What is wear and tear? It means that the asset has physically degenerated due to wear and tear in used. The more we used the assets the greater the wear and tear would be. There are many reasons of physical deteriorate of an asset example: erosion, accident, friction etc. The wear and tear is general but it is also cause of depreciation. Bad Debts Bad debts are the debts that are uncollectable from the debtors / customers. This usually happens when the firm sells an item on credit to the customers. A debt that is considered that wont be able to collect back by accountant only known as bad debt. For example, the customer has declared bankrupt, and this is where the accountant write the debt as bad debt. The accounting entry for bad debt is: Debit Bad Debt Expense Credit Account Receivable The credit entry reduces the account receivable balance while the debit entry increases the bad debts account which is expenses. Example: Tom Ltd sells goods to Jerry Ltd for $ 1000 on credit. Tom Ltd then found out that Jerry Ltd has been owed few companies, therefore there is a very low possibility that they will pay for the goods. Tom Ltd should write off the receivable from Jerry Ltd for this situation. The double entry will be recorded as: $ $ Debit Bad Debts Expense 1000 Credit Jerry Ltd (Account Receivable) 1000 The accounting solution is to make an allowance for bad debts, making the bad debts against sales when the bad debts accrued. Bad debts are needed to make appropriate adjustments to accounting data. Allowance for Doubtful Debts Doubtful debt is an expense to the business. It is a debt which is unlikely to be able to collect before turn to be bad debt. At the end of accounting period the budget of the business must be made on those amounts of the debtors. If we do not provide this account of doubtful debts, we may not be able to present a good productivity and profits of the business. In most circumstances it is estimated by applying a percentage to its debtors balance, which is likely go bad, during any one accounting period. The percentage is derived from the past experience of trend. In the first accounting period, the doubtful debt estimated will be recorded in full. In the subsequent accounting period, the variance of current and past period will be recorded. To record the increase in the doubtful debt estimation: Debit Profit and Loss (Expenses) Credit Allowance for doubtful debt To record the decrease in the doubtful debt estimation: Debit Allowance for doubtful debt Credit Profit and Loss (Revenue) Example: A business started on 1 January 2010. Its accounting period ended 31 December 2010. The total amount of debtors at the end of the accounting period was $30,000. It was estimated that 2% of the debtors would eventually go bad due to certain reasons but there was no evidence whether they were bankrupt or dead. Allowance for doubtful debt = % x Total debtors (after deducting bad debt) Solution: Allowance for Doubtful debt = 2% x $30,000 = $600 Debit Profit and Loss (Expenses) $600 Credit Allowance for doubtful debt $600 Reasons for Computing Allowance for Doubtful Debts Have a more accurate end of year account Not all debts will be decent at the end of the year account. This may be due to many different causes which consist of your debtor going bankrupt, dying or refuses to pay. These causes could mean that your business does not get all the money that was anticipated. This is why computing allowance for doubtful debts are so important. When you make an estimation based off a certain percentage you are giving your account a much more accurate lookout to go off. This means at the end of the year you will not be in huge astonishment if one of your debtors has been incapable to pay you. This means all your purchases will be more advantageous to the business overall. Will be capable to budget correctly Being capable to budget correctly is an advantage to any business. It will allow you to control and estimate cash flow well and also make more well-versed purchase decisions. When you make allowances for doubtful debts you are having fewer of a turnover at the end of the year. Yet the benefit is that you will not overspend on any stock, advertising or worker costs. Keeping your costs down is helpful to any businesses attainment. This is due to the fact overspending can put your business in a bad spot and avoid you from doing what is correct for your business. This is done to avoid over-stating the assets of the business as  trade debtors  are reported net of doubtful debt. These points are the main twos that you have to deliberate when making allowances. They are not the only two, but the two that can affect how you think about allowances for doubtful debts. Even if doing credit and debit accounting is not your thing it is also completely possible to outsource the entire process. This may charge you a bit of money but at the same time it will do your business a world of good and it is cheap compared to the possible risks. By keeping tracks of the amount of allowance for doubtful debt accounts, it will also mean that the bad debt expense will be stated closer to the time of sales rather than waiting for the account to be determined as uncollectable. Also, when the debtors of the company are paying well, the expense of allowance for doubtful debt may decrease. When this happens, it will be considered as revenue of the company. Thus, allowance for doubtful debt may not always be an expense to the company.

How Wwii Effected the Indian Independence Movement

Rebecca Martinez 18 November 2012 Professor Sutherland ANTH 4002 World War II’s Impact on the Indian Independence Movement The success of the Indian Independence movement is, by some scholars, largely attributed to efforts of Mahatma Gandhi. As stated by BBC, â€Å"Gandhi was the leader of the Indian nationalist movement against British rule, and is widely considered the father of his country† (India. wikia. com). However, this revolutionary movement, a dream that had been growing since the mid nineteenth century, was the infusion of a wide spectrum of Indian political organizations, philosophies, and rebellions.For example, the events and aftermath of the Second World War posed an economic crisis and political confrontation that transformed nationalism and colonialism for many colonies, including India. Even less credit is given to the various international events that shaped the movement, as well as those involved. Regardless of the divisions in Indian nationalist eff orts, both in support and against violence, they all contained one common goal: independence from Britain.Were historians correct in their proposition that India’s independence was largely attributed to Gandhi’s peaceful anti-war efforts, or were Gandhi’s strategies ultimately ineffective? If proven effective, should India’s rapid progress in independence during World War II be seen as affected most by Gandhi, or were bigger actors involved? I believe that the source of India’s successes in their 100-year struggle for independence should not be correlated with one man.Rather, by paying close attention to key events, powerful political players, critical economic changes, and motivating political factors from around the globe during this period, historians will gain a better understanding of how India’s independence movement was rapidly accelerated, and ultimately successful, during the period surrounding World War II. When war initially broke out in September of 1939, Britain’s grip on India was as fierce and stubborn as ever (Bose and Jalal, 130).Although Congress leadership in India implored Great Britain to define their war aim before declaring India’s support, viceroy Linlithgow avowed the British Indian Empire a belligerent against the axis powers without consulting prominent Indian leaders (Bose and Jalal, 130). Once it became clear that the British were unconcerned with Indian nationalist aspirations, the entire Congress leadership resigned from the local government councils in protest. However, this protest was not simply an opposition to Britain’s decision.Many Indian nationalists believed that Britain’s fight for democracy and freedom in the Second World War contradicted their rule over a multitude of colonies (wiki. com). Mahatma Gandhi, for example, termed Britain's â€Å"war to save democracy† as hypocrisy since it was denying democratic rights and individual liberties to Indians (wiki. com). Despite the atrocities faced by Indians under British rule, many Indians supported the British war effort and fought with the Allied Forces.In hopes that the British would leave India after the Second World War, the Indian National Congress cooperated with the British war efforts, making the British Indian Army was one of the largest volunteer forces during the war (India. wikia. com). However, when it became clear the Britain had no intention of relenting their hold India after the war, Gandhi called for a determined but passive resistance to foster a peaceful negotiation with the British government.Ultimately, Gandhi and the Congress Party proposed a â€Å"Quit India Movement,† which declared that if the British did not accede to the demands for Indian independence, a massive Civil Disobedience would be launched (Bose and Jalal, 133). However, once Britain arrested the top Congress Party leaders, the Quit India Movement fizzed out entirely before it eve n had a chance to gather steam.That being said, although Mahatma Gandhi’s initial civil disobedience movements were driving forces that ultimately shaped the cultural, religious, and political unity of a Indian diverse nation, they did not have a significant impact on Indian independence following the Second World War. Although history’s spotlight for Indian nationalist ideas during this time is set on Gandhi, the fight for freedom during World War II saw the rise of two independence movements. Some leaders of the revolutionary Indian independence movement collaborated with the Axis powers to overthrow the British Raj.Although largely ignored by historians, the Azad Hind movement, in collaboration with Japanese forces, successfully created the Indian National Army in 1942. Indian military alliances with Axis nations also included the Legion Freies Indien in Nazi Germany and the Battaglione Azad Hindoustan in Fascist Italy (wiki. com). Although Adolf Hitler saw Indians as racially inferior and had no interest in India’s future, he believed that if India gained its independence it could become a valuable ally of the Axis powers and help it gain dominance in the Indian Ocean area (Kumar).As a result, Germany and Japan actively provided support to Indian independence movement leaders. The Indian Nation Army, led by Subhash Chandra Bose, was based on the principle that â€Å"An enemy's enemy is a friend† (India. wikia. com). Bose also formed what came to be known as the Azad Hind Government, with Indian prisoners of war and Indian expatriates in South-East Asia, with the help of the Japanese (Bose and Jalal, 134). Its aim was to reach India as a fighting force that would build on public resentment to inspire revolts among Indian soldiers to defeat the Raj (Bose and Jalal, 134).However, due to poor arms and supplies from the Japanese and lack of support and training, the Indian National Army and entire Azad Hind ultimately failed. Althoug h defeated, Bose’s initiative gave hope to the Indian public and turned the support and loyalty of the native soldiers of the British Indian Forces from the crown to the Indian National Army soldiers. In doing so, the British Army, whose ultimate goal was to replace the loyalty of Indian soldiers to the crown, was replaced by the Indian National Army (Bose and Jalal, 134).Bose also succeeded in developing a larger participation and unity in the Indian community, one that crossed religious and gender boundaries, than Mahatma Gandhi’s Quit India movement. In his book The Indian Struggle, Bose described his first meeting with Gandhi in 1921, â€Å"there was a deplorable lack of clarity in the plan which the Mahatma had formulated and that he himself had no clear idea of the successive stages of the campaign which would bring India to her cherished goal of freedom† (Kumar).However, although Bose’s efforts did aid India’s independence movement, it did n ot create an impact large enough for historians to declare its actions as the main source of India’s accelerated independence. The most effective factor in Indian independence during World War II, therefore, could not have been the result of Indian nationalist efforts. It was British prime minister Clement Atlee who, when granting independence to India, said that Gandhi’s non-violence movement had next to zero effect on the British.In corroboration, Chief Justice P. B. Chakrabarty of the Kolkata High Court, disclosed the following in a letter addressed to the publisher of Ramesh Chandra Majumdar’s book A History of Bengal, â€Å"You have fulfilled a noble task by persuading Dr. Majumdar to write this history of Bengal and publishing it †¦ In the preface of the book Dr. Majumdar has written that he could not accept the thesis that Indian independence was brought about solely, or predominantly by the non-violent civil disobedience movement of Gandhi.When I w as the acting Governor, Lord Atlee, who had given us independence by withdrawing the British rule from India, spent two days in the Governor’s palace at Calcutta during his tour of India. At that time I had a prolonged discussion with him regarding the real factors that had led the British to quit India. My direct question to him was that since Gandhi’s â€Å"Quit India† movement had tapered off quite some time ago and in 1947 no such new compelling situation had arisen that would necessitate a hasty British departure, why did they have to leave?In his reply Atlee cited several reasons, the principal among them being the erosion of loyalty to the British Crown among the Indian army and navy personnel as a result of the military activities of Netaji [Subhash Chandra Bose]. Toward the end of our discussion I asked Atlee what was the extent of Gandhi’s influence upon the British decision to quit India. Hearing this question, Atlee's lips became twisted in a sarcastic smile as he slowly chewed out the word, â€Å"m-i-n-i-m-a-l! †(Kumar).In reality, the political confrontations and negotiations between Indian nationalists and the British were immensely influenced by an atmosphere of deepening economic crisis. In the aftermath of World War II, Britain’s economy was destroyed to such an extent that they were no longer able to financially maintain their military forces, making Great Britain incapable of containing the incessant freedom movements in their colonies. Therefore, due to its collapsed economy, Great Britain would have left India much later than they did after World War II, regardless of Gandhi, Bose, or any nationalist leader.The most influential character in India’s independence, therefore, would evidently be Adolf Hitler. Despite his selfish reasons for war, Hitler inadvertently created the perfect economic atmosphere needed for the Indian Independence Movement to take flight. Had Hitler not begun World War II, India’s independence, with only nationalist determination as a driving force, would most probably have taken much longer than it did. In the aftermath of World War II, India had increased its political, economic and military influence, which paved the way for its independence from Great Britain in 1947.Although the main factor in Britain’s retreat in India was its economic turmoil, India would not have been able to create or sustain a healthy economy, government, or military without the help of key nationalist leaders. For example, previous tensions between Indian castes were eased by Gandhi, who launched the Haijan movement, a campaign to improve the lives of the untouchables, whom he named Harijans, the children of God. Gandhi also influenced India’s blossoming political ideology. According to Jim Yardley, â€Å"Gandhi is given full credit for India’s political identity as a tolerant, secular democracy. Likewise, Indian military precedent was also set by Bose in his creation of the Indian National Army. Bose also succeeded in uniting various religious entities in India. For example, when he first three of Bose’s officers to be tried were a Hindu, a Muslim, and a Sikh, Indians of all three religions became united against the British in a national movement against the Indian National Army officers’ trial (india. wikia. com). Nationalist efforts, specifically Mahatma Gandhi, may have not been the leading force in India’s independence in 1947, but it did make independence easier. British historians P.J. Cain and A. G. Hopkins described the hopeless situation of the British in India as follows, â€Å"By the end of war, there was a loss of purpose at the very center of the imperial system. The gentlemanly administrators who managed the Raj no longer had the heart to devise new moves against increasing odds, not least because after 1939 the majority of the Indian Civil Service were themselves Indian. In 1945 t he new Viceroy, Wavell, commented on the â€Å"weakness and weariness of the importance of the instrument still our disposal in the shape of the British element in the Indian Civil Service.The town had been lost to opponents of the Raj; the countryside had slipped beyond control. Widespread discontent in the army was followed in 1946 by a mutiny in the navy. It was then Wavell, the unfortunate messenger, reported to London that India had become ungovernable [which finally led to the independence of India† (Kumar). Furthermore, although the Indian Independence Movement was greatly hastened by Britain’s economic crisis posed during the aftermath of World War II, India’s identity would not be the same without the influential works of Indian nationalists. Works Cited:Bose, Sugata & Jalal, Ayesha. 2011, Modern South Asia: History, Culture Political Economy, Third Edition. Routledge Taylor and Francis Group, London and New York. http://india. wikia. com/wiki/Indian_In dependence_Movement http://en. wikipedia. org/wiki/India_in_World_War_II Kumar, Susmit. 2012. ‘Hitler, NOT Gandhi, Should Be Given Credit for the Independence of India in 1947’, [Online] Available at: http://www. susmitkumar. net/index. php? option=com_content&view=article&id=100&Itemid=86 Yardley, Jim. 2010, ‘Obama Invokes Gandhi, Whose Ideal Eludes India. ’ New York Times. 6, Nov.

Building and Managing Systems Essay

JetBlue and WestJet: A Tale of Two IS Projects The time had come for both JetBlue and WestJet to upgrade their reservation systems. Each carrier had started out using a system designed for smaller start-up airlines, and both needed more processing power to deal with a far greater volume of customers. They also needed features like the ability to link prices and seat inventories to other airlines with whom they cooperated. Both JetBlue and WestJet contracted with Sabre Holdings, one of the most widely used airline IT providers, to upgrade their airline reservation systems, The difference between WestJet and JetBlue’s implementation of Sabre’s SabreSonic CSS reservation system illustrates the dangers inherent in any large-scale IT overhaul. It also serves as yet another reminder of how successfully planning for and implementing new technology is just as valuable as the technology itself. Sabre’s newest system, SabreSonic CSS, performs a broad array of services for any airline. It sells seats, collects payments, allows customers to shop for flights on the airline’s Web site, and provides an interface for communication with reservation agents. Customers can  use it to access airport kiosks, select specific seats, check their bags, board, rebook, and receive refunds for flight cancellations. All of the data generated by these transactions are stored centrally within the system. JetBlue selected SabreSonic CSS over its legacy system developed by Sabre rival Navitaire, and WestJet was upgrading from an older Sabre reservation sy stem of its own. The first of the two airlines to implement SabreSonic CSS was WestJet. When WestJet went live with the new system in October 2009, customers struggled to place reservations, and the WestJet Web site crashed repeatedly. WestJet’s call centers were also overwhelmed, and customers experienced slowdowns at airports. For a company that built its business on the strength of good customer service, this was a nightmare. How did WestJet allow this to happen? The critical issue was the transfer of WestJet’s 840,000 files containing data on transactions for past WestJet customers who had already purchased flights, from WestJet’s old reservation system servers in Calgary to Sabre servers in Oklahoma. The migration required WestJet agents to go through complex steps to process the data. WestJet had not anticipated the transfer time  required to move the files and failed to reduce its passenger loads on flights operating immediately after the changeover. Hundreds of thousands of bookings for future flights that were made before the changeover were Essentials of Management Information Systems, Tenth Edition, by Kenneth C. Laudon and Jane P. Laudon. Published by Prentice Hall. Copyright  © 2013 by Pearson Education, Inc. ISBN 1-269-41688-X In recent years, the airline industry has seen several low-cost, high-efficiency carriers rise to prominence using a recipe of extremely competitive fares and outstanding customer service. Two examples of this business model in action are JetBlue and WestJet. Both companies were founded within the past two decades and have quickly grown into industry powerhouses. But when these companies need to make sweeping IT upgrades, their relationships with customers and their brands can be tarnished if things go awry. In 2009, both airlines upgraded their airline reservation systems, and one of the two learned this lesson the hard way. JetBlue was incorporated in 1998 and founded in 1999 by David Neeleman. The company is headquartered in Queens, New York and flies to 63 destinations in 21  states and eleven countries in the Caribbean, South America and Latin America. JetBlue’s goal has been to provide low-cost travel along with unique amenities like TV in every seat, and its heavy reliance on information technology throughout the business was a critical factor in achieving that goal. JetBlue met with early success and continued to grow at a rapid pace, consistently rank ing at the top of customer satisfaction surveys for U. S. airlines. Headquartered in Calgary, Canada, WestJet was founded by a group of airline industry veterans in 1996, including Neeleman, who left to start JetBlue shortly thereafter. The company began with approximately 40 employees and three aircraft. Today, the company has 7,800 employees and operates 420 flights per day to 71 destinations in Canada, the United States, the Caribbean, and Mexico. Earlier in this decade, WestJet underwent rapid expansion spurred by its early success and began adding more Canadian destinations and then U. S. cities for its flights. By 2010, WestJet held nearly 40 percent of the Canadian airline market, with Air Canada dropping to 55 percent. JetBlue is slightly bigger, with 167 aircraft in use compared to WestJet’s 88, but both have used the same  low-cost, good-service formula that brought profitability in the notoriously treacherous airline marketplace. The rapid growth of each airline rendered their existing information systems obsolete, including their airline reservation systems. Upgrading reservations systems carries special risks. From a customer perspective, only one of two things can happen: Either th e airline successfully completes its overhaul and the customer notices no difference in the ability to book flights, or the implementation is botched, angering customers and damaging the airline’s brand. Chapter 11: Building Information Systems and Managing Projects handle these problems. JetBlue ended up using its backup site several times. JetBlue had the advantage of seeing WestJet begin its implementation months before, so it was able to avoid many of the pitfalls that WestJet endured. But JetBlue had also experienced similar customer service debacles in the past. In February 2007, JetBlue tried to operate flights during a blizzard when all other major airlines had already canceled their flights. This turned out to be a poor decision, as the weather conditions prevented the  flights from taking off and passengers were stranded for as long as ten hours. JetBlue had to continue canceling flights for days afterwards, reaching a total of 1,100 flights canceled and a loss of $30 million. JetBlue management realized in the wake of the crisis that the airline’s IT infrastructure, although sufficient to deal with normal day-to-day conditions, was not robust enough to handle a cr isis of this magnitude. This experience, coupled with the observation of WestJet’s struggles when implementing its new system, motivated JetBlue’s cautious approach to its own IT implementation. Sabre had to adjust the flights using the new system. This delay provoked a deluge of customer dissatisfaction, a rarity for WestJet. In addition to the increase in customer complaint calls, customers also took to the Internet to express their displeasure. Angry flyers expressed outrage on Facebook and flooded WestJet’s site, causing the repeated crashes. WestJet quickly offered an apology to customers on its site once it came back up, explaining why the errors had occurred. WestJet employees had trained with the new system for acombined 150,000 hours prior to the upgrade, but WestJet spokesman Robert Palmer explained that the company â€Å"encounter(ed) some problems in the live environment that simply did not appear in the test environment,† foremost among them the issues surrounding the massive file transfer. WestJet’s latest earnings reports show that the company weathered the storm successfully, remained profitable, and ranks just below JetBlue and Southwest in airline customer satisfaction. Neverthless, the incident forced the airline to slow down its rollout of a frequent flyer program, as well as code-sharing planswith other airlines, such as American Airlines and Cathay Pacific. These plans allow one airline to sell flights under its own name on aircraft operated by other airlines. In contrast, JetBlue learned from WestJet’s mistakes, and built a backup Web site to prepare for the worst case scenario. The company also hired 500 temporary call center workers to manage potential spikes in customer service calls. WestJet also ended up hiring temporary offshore call center workers, but only after the problem had gotten out of hand. JetBlue made sure to switch its files over to Sabre’s servers on a Friday night, because Saturday flight traffic is typically very low. JetBlue also sold smaller numbers of seats on the flights that did take off that day. JetBlue experienced a few glitches—call wait times increased and not all airport kiosks and ticket printers came online right away. In addition, JetBlue needs to add some booking functions. But compared to what WestJet endured, the company was extremely well prepared to 403 Essentials of Management Information Systems, Tenth Edition, by Kenneth C. Laudon and Jane P. Laudon. Published by Prentice Hall. Copyright  © 2013 by Pearson Education, Inc.

Goodnight Mr Tom Chapter Breakdown - 2051 Words

Chapter 2, Little Weirwold Summary This chapter begins with Mr. Tom continuing to explain the dog to Willie. The old man shows the boy how to make friends with the dog and how to help gain its trust. Mr. Tom begins the day by handing Willie a mug of hot, sweet tea, a preview of the many kindnesses that the old man will show to Willie, as a father to son would do. Willie gives up his fear of the dog and allows it to lick his hand, learning that the licking means the dog likes him. On the way out the door to have a romp in the fields, Willie learns that the attic room will be his own. This first walk proves to be too much for the boy, who is weak and undernourished...... Chapter 3, Saturday Morning Summary The first morning at Mr.†¦show more content†¦Willie can hardly stand still, but he feels terrible about it since his mother has told him that jumping and running are wicked. Mr. Tom challenges him to race the dog to the gate. When Willie loses, he nearly cries, because he remembers all the times his classmates have teased him, but Mr. Tom cajoles him out of it. Just as the three enter the garden, up comes Zach. Zach talks in a bookish fashion, and Mr. Tom comments on..... Chapter 8, School Summary It is Willies first day of school and Mr. Tom has prepared a nice lunch of egg sandwich and two apples for the boy. Tom walks him as far as the Littles gate, where Zach is waiting for him. The first glimpses of school are seen through the eyes of the children, both the newcomers and the regular students, who all comment that the school is very crowded and that a new teacher was hired to accommodate the city children. Zach is thrilled that there is a stage in the school, because he loves acting. The children are divided according to age and oddly, religion, as the Catholic kids are separated out. Zach, who is nine, goes with his age group, but Willie, who cannot read and write though he is eight, is..... Chapter 9, Birthday Summary Willie wakes up early the next morning to practice writing before school, but it is a special day, his birthday. After the ritual of washing the sheets and pajamas, he writes his name many times before Mr. Tom invites him to join exercising Sam the dog.Show MoreRelatedShes Dating the Gangster149221 Words   |  597 PagesShe s Dating the Gangster - Credits to the Author [Chapter 1] You wanna know a secret? Ok ok..   He s not my first love and I m NOT his first love. Definitely not.   So what is it that made me love and cling to him this much?   Well, he s irritating, loud, and he s not sweet! He s weird, he smokes, he drinks, he goes clubbing on a weekday, and he fights and bullies a lot. Take note, A LOT. He is very moody and a bit blunt. Oh yeah, he even threatened to kill me. -- for short, HE