Sunday, September 15, 2019
Black House Chapter Six
6 IN THE READY ROOM of the French Landing P.D., the phone on the desk rings. Bobby Dulac has been mining for nose-gold. Now he squashes his latest treasure on the sole of his shoe and picks up the phone. ââ¬Å"Yell-o, Police Department, Officer Dulac speaking, how can I help you?â⬠ââ¬Å"Hey, Bobby. It's Danny Tcheda.â⬠Bobby feels a prink of unease. Danny Tcheda last name pronounced Cheetah is one of French Landing's fourteen full-time RMP cops. He's currently on duty, and ordinary procedure dictates that duty cops radio in that's what the R in RMP stands for, after all. The only exception to the rule has to do with the Fisherman. Dale has mandated that patrol officers call in on a landline if they think they have a situation involving the killer. Too many people have their ears on out there, doubtless including Wendell ââ¬Å"Pissheadâ⬠Green. ââ¬Å"Danny, what's up?â⬠ââ¬Å"Maybe nothing, maybe something not so good. I got a bike and a sneaker in the trunk of my car. I found 'em over on Queen Street. Near Maxton Elder Care?â⬠Bobby draws a pad toward him and begins to jot. The tickle of unease has become a sinking feeling. ââ¬Å"Nothing wrong with the bike,â⬠Danny continues, ââ¬Å"just sitting there on its kickstand, but combined with the sneaker . . .â⬠ââ¬Å"Yeah, yeah, I see your point, Danny, but you never should have fooled with what could be evidence of a crime.â⬠Please God don't let it be evidence of a crime, Bobby Dulac is thinking. Please God don't let it be another one. Irma Freneau's mother has just been in to see Dale, and while there was no screaming or shouting, she came out with tears on her cheeks and looking like death on the half shell. They can't still be sure the little girl has become the Fisherman's third victim, but ââ¬Å"Bobby, I had to,â⬠Danny is saying. ââ¬Å"I'm ridin' solo, I didn't want to put this out on the air, I hadda find a phone. If I'd left the bike there, someone else coulda monkeyed with it. Hell, stolen it. This is a good bike, Schwinn three-speed. Better'n the one my kid's got, tell you that.â⬠ââ¬Å"What's your twenty?â⬠ââ¬Å"7-Eleven, up the hill on 35. What I did was mark the location of the bike and the sneaker with chalk X's on the sidewalk. I handled them with gloves and put the sneaker in an evidence bag.â⬠Danny is sounding more and more anxious. Bobby knows how he must feel, sympathizes with the choices Danny had to make. Riding solo is a bitch, but French Landing is already supporting as many cops full-time and part-time as the budget will bear. Unless, of course, this Fisherman business gets totally out of control; in that case, the town fathers will no doubt discover a bit more elastic in the budget. Maybe it's already out of control, Bobby thinks. ââ¬Å"Okay, Danny. Okay. See your point.â⬠Whether or not Dale sees it is a whole ââ¬Ënother thing, Bobby thinks. Danny lowers his voice. ââ¬Å"No one needs to know I broke the chain of evidence, do they? I mean, if the subject ever came up. In court, or something.â⬠ââ¬Å"I guess that's up to Dale.â⬠Oh God, Bobby thinks. A new problem has just occurred to him. All calls that come in on this phone are automatically taped. Bobby decides the taping machinery is about to have a malfunction, retroactive to about two o'clock in the afternoon. ââ¬Å"And you want to know the other thing?â⬠Danny is asking. ââ¬Å"The big thing? I didn't want people to see it. A bike standing all by itself that way, you don't have to be Sherlock Fucking Holmes to draw a certain conclusion. And folks're getting close to the panic line, especially after that goddamned irresponsible story in the paper this morning. I didn't want to call from Maxton's for the same reason.â⬠ââ¬Å"I'm gonna put you on hold. You better talk to Dale.â⬠In a vastly unhappy voice, Danny says: ââ¬Å"Oh boy.â⬠In Dale Gilbertson's office there is a bulletin board dominated by enlarged photographs of Amy St. Pierre and Johnny Irkenham. A third photo will be added soon, he fears that of Irma Freneau. Beneath the two current photos, Dale sits at his desk, smoking a Marlboro 100. He's got the fan on. It will, he hopes, blow the smoke away. Sarah would just about kill him if she knew he was smoking again, but dear Jesus Christ, he needs something. His interview with Tansy Freneau had been short and nothing short of purgatorial. Tansy is a juicer, a regular patron of the Sand Bar, and during their interview the smell of coffee brandy was so strong it almost seemed to be coming out of her pores (another excuse for the fan). Half drunk, she had been, and Dale was glad. It kept her calm, at least. It didn't put any sparkle in her dead eyes, coffee brandy was no good for that, but she had been calm. Hideously, she had even said ââ¬Å"Thank you for helping me, sirâ⬠before leaving. Tansy's ex Irma's father lives across the state in Green Bay (ââ¬Å"Green Bay is the devil's town,â⬠Dale's father used to say, God knows why), where he works in a garage and, according to Tansy, supports several bars with names like the End Zone and the Fifty-Yard Line. Until today, there has been some reason to believe at least to hope that Richard ââ¬Å"Cubbyâ⬠Freneau snatched his daughter. An e-mail from the Green Bay Police Department has put paid to that little idea. Cubby Freneau is living with a woman who has two kids of her own, and he was in jail D & D the day Irma disappeared. There is still no body, and Tansy hasn't received a letter from the Fisherman, but The door opens. Bobby Dulac sticks his head in. Dale mashes his cigarette out on the inside lip of the wastebasket, burning the back of his hand with sparks in the process. ââ¬Å"Gosh ââ¬Ën' fishes, Bobby, do you know how to knock?â⬠ââ¬Å"Sorry, Chief.â⬠Bobby looks at the smoke ribboning up from the wastebasket with neither surprise nor interest. ââ¬Å"Danny Tcheda's on the phone. I think you better take it.â⬠ââ¬Å"What's it about?â⬠But he knows. Why else would it be the phone? Bobby only repeats, not without sympathy, ââ¬Å"I think you better take it.â⬠The car sent by Rebecca Vilas delivers Henry to Maxton Elder Care at three-thirty, ninety minutes before the Strawberry Fest! dance is scheduled to begin. The idea is for the old folks to work up an appetite on the floor, then troop down to the caff suitably decorated for the occasion for a glamorously late (seven-thirty is quite late for Maxton's) dinner. With wine, for those who drink it. A resentful Pete Wexler has been drafted by Rebecca Vilas to bring in the deejay's shit (Pete thinks of Henry as ââ¬Å"the blind record-hopperâ⬠). Said shit consists of two speakers (very large), one turntable (light, but awkward as a motherfucker to carry), one preamp (very heavy), assorted wires (all tangled up, but that's the blind record-hopper's problem), and four boxes of actual records, which went out of style about a hundred years ago. Pete guesses that the blind record-hopper never heard a CD in his whole life. The last item is a suit bag on a hanger. Pete has peeked in and ascertained that the suit is white. ââ¬Å"Hang it in there, please,â⬠Henry says, pointing with unerring accuracy toward the supply closet that has been designated his dressing room. ââ¬Å"Okay,â⬠Pete says. ââ¬Å"What exactly is it, if you don't mind me asking?â⬠Henry smiles. He knows perfectly well that Pete has already had a peep. He heard the plastic bag rattling and the zipper chinking in a duet that only occurs when someone pulls the bag away from the hanger at the neck. ââ¬Å"Inside that bag, my friend, Symphonic Stan, the Big-Band Man, is just waiting for me to put him on and bring him to life.â⬠ââ¬Å"Oh, uh-huh,â⬠Pete says, not knowing if he has been answered or not. All he's really sure of is that those records were almost as heavy as the preamp. Someone should really give the blind record-hopper some information about CDs, the next great leap forward. ââ¬Å"You asked me one; may I ask you one?â⬠ââ¬Å"Be my guest,â⬠Pete says. ââ¬Å"There appears to have been a police presence at Maxton Elder Care this afternoon,â⬠the blind record-hopper says. ââ¬Å"They're gone now, but they were here when I arrived. What's that about? There hasn't been a robbery or an assault among the geriatrics, I hope?â⬠Pete stops in his tracks beneath a large cardboard strawberry, holding the suit bag and looking at the blind record-hopper with an amazement Henry can almost touch. ââ¬Å"How'd you know the cops were here?â⬠Henry puts a finger to the side of his nose and tips his head to one side. He replies in a hoarse, conspiratorial whisper. ââ¬Å"Smelled something blue.â⬠Pete looks puzzled, debates whether or not to inquire further, and decides not to. Resuming his march toward the supply closet?Cdressing room, he says: ââ¬Å"They're playing it cagey, but I think they're looking for another lost kid.â⬠The look of amused curiosity fades from Henry's face. ââ¬Å"Good Christ,â⬠he says. ââ¬Å"They came and went in a hurry. No kids here, Mr . . . uh, Leyden?â⬠ââ¬Å"Leyden,â⬠Henry confirms. ââ¬Å"A kid in this place would stand out like a rose in a patch of poison ivy, if you know what I mean.â⬠Henry doesn't consider old folks in any way analogous to poison ivy, but he does indeed get Mr. Wexler's drift. ââ¬Å"What made them think ?â⬠ââ¬Å"Someone found sumpin' on the sidewalk,â⬠Pete says. He points out the window, then realizes the blind guy can't see him pointing. Duh, as Ebbie would say. He lowers his hand. ââ¬Å"If a kid got snatched, someone probably came along in a car and snatched him. No kidnapers in here, I can tell you that much.â⬠Pete laughs at the very idea of a Maxton moldy oldie snatching any kid big enough to ride a bike. The kid would probably break the guy over his knee like a dry stick. ââ¬Å"No,â⬠Henry says soberly, ââ¬Å"that hardly seems likely, does it?â⬠ââ¬Å"But I guess the cops got to dot all the t's and cross all the i's.â⬠He pauses. ââ¬Å"That's just a little joke of mine.â⬠Henry smiles politely, thinking that with some people, Alzheimer's disease might be an actual improvement. ââ¬Å"When you hang my suit up, Mr. Wexler, would you be so good as to give it a gentle shake? Just to banish any incipient wrinkles?â⬠ââ¬Å"Okay. Want me to take it out of the bag forya?â⬠ââ¬Å"Thanks, that won't be necessary.â⬠Pete goes into the supply closet, hangs up the suit bag, and gives it a little shake. Incipient, just what the hell does that mean? There's a rudiment of a library here at Maxton's; maybe he'll look it up in the dictionary. It pays to increase your word power, as it says in the Reader's Digest, although Pete doubts it will pay him much in this job. When he goes back out to the common room, the blind record-hopper Mr. Leyden, Symphonic Stan, whoever the hell he is has begun unraveling wires and plugging them in with a speed and accuracy Pete finds a trifle unnerving. Poor old Fred Marshall is having a terrible dream. Knowing it's a dream should make it less horrible but somehow doesn't. He's in a rowboat with Judy, out on a lake. Judy is sitting in the bow. They are fishing. He is, at least; Judy is just holding her pole. Her face is an expressionless blank. Her skin is waxy. Her eyes have a stunned, hammered look. He labors with increasing desperation to make contact with her, trying one conversational gambit after another. None work. To make what is, under the circumstances, a fairly apt metaphor, she spits every lure. He sees that her empty eyes appear fixed on the creel sitting between them in the bottom of the boat. Blood is oozing through the wickerwork in fat red dribbles. It's nothing, just fishblood, he tries to assure her, but she makes no reply. In fact, Fred isn't so sure himself. He's thinking he ought to take a look inside the creel, just to be sure, when his pole gives a tremendous jerk if not for quick reflexes, he would have lost it over the side. He's hooked a big one! Fred reels it in, the fish on the other end of the line fighting him for every foot. Then, when he finally gets it near the boat, he realizes he has no net. Hell with it, he thinks, go for broke. He whips the pole backward, just daring the line to snap, and the fish biggest goddamned lake trout you'd ever hope to see flies out of the water and through the air in a gleaming, fin-flipping arc. It lands in the bottom of the boat (beside the oozing creel, in fact) and begins thrashing. It also begins to make gruesome choking noises. Fred has never heard a fish make noises like that. He bends forward and is horrified to see that the trout has Tyler's face. His son has somehow become a weretrout, and now he's dying in the bottom of the boat. Strangling. Fred grabs at it, wanting to remove the hook and throw it back while there's still time, but the terrible choking thing keeps slipping through his fingers, leaving only a shiny slime of scales behind. It would be tough to get the hook out, in any case. The Ty-fish has swallowed it whole, and the barbed tip is actually protruding from one of the gills, just below the point where the human face melts away. Ty's choking becomes louder, harsher, infinitely more horrible Fred sits up with a low cry, feeling as if he's choking himself. For a moment he's completely adrift as to place and time lost in the slippage, we might say and then he realizes he's in his own bedroom, sitting up on his side of the bed he shares with Judy. He notices that the light in here is much dimmer, because the sun has moved to the other side of the house. My God, he thinks, how long have I been asleep? How could I Oh, but here is another thing: that hideous choking sound has followed him out of his dream. It's louder than ever. It will wake Judy, scare her Judy is no longer on the bed, though. ââ¬Å"Jude? Judy?â⬠She's sitting in the corner. Her eyes are wide and blank, just as they were in his dream. A corsage of crumpled paper is protruding from her mouth. Her throat is grotesquely swelled, looks to Fred like a sausage that has been grilled until the casing is ready to pop. More paper, he thinks. Christ, she's choking on it. Fred rolls himself across the bed, falls off, and lands on his knees like a gymnast doing a trick. He reaches for her. She makes no move to evade him. There's that, at least. And although she's choking, he still sees no expression in her eyes. They are dusty zeros. Fred yanks the corsage of paper from her mouth. There's another behind it. Fred reaches between her teeth, tweezes this second ball of paper between the first two fingers of his right hand (thinking Please don't bite me, Judy, please don't), and pulls it out, too. There's a third ball of paper behind this one, way at the back of her mouth. He gets hold of this one as well, and extracts it. Although it's crumpled, he can see the printed words GREAT IDEA, and knows what she's swallowed: sheets of paper from the notepad Ty gave her for her birthday. She's still choking. Her skin is turning slate. Fred grabs her by her upper arms and pulls her up. She comes easily, but when he relaxes his hold her knees bend and she starts to go back down. She's turned into Raggedy Ann. The choking sound continues. Her sausage throat ââ¬Å"Help me, Judy! Help me, you bitch!â⬠Unaware of what he is saying. He yanks her hard as hard as he yanked the fishing pole in his dream and spins her around like a ballerina when she comes up on her toes. Then he seizes her in a bear hug, his wrists brushing the undersides of her breasts, her bottom tight against his crotch, the kind of position he would find extremely sexy if his wife didn't happen to be choking to death. He pops his thumb up between her breasts like a hitchhiker, then says the magic word as he pulls sharply upward and backward. The magic word is Heimlich, and it works. Two more wads of paper fly from Judy's mouth, propelled by a jet of vomit that is little more than bile her intake of food over the last twelve hours amounts to three cups of coffee and a cranberry muffin. She gives a gasp, coughs twice, then begins to breathe more or less normally. He puts her on the bed . . . drops her on the bed. His lower back is spasming wildly, and it's really no wonder; first Ty's dresser, now this. ââ¬Å"Well, what did you think you were doing?â⬠he asks her loudly. ââ¬Å"What in the name of Christ did you think you were doing?â⬠He realizes that he has raised one hand over Judy's upturned face as if to strike her. Part of him wants to strike her. He loves her, but at this moment he also hates her. He has imagined plenty of bad things over the years they've been married Judy getting cancer, Judy paralyzed in an accident, Judy first taking a lover and then demanding a divorce but he has never imagined Judy going chickenshit on him, and isn't that what this amounts to? ââ¬Å"What did you think you were doing?â⬠She looks at him without fear . . . but without anything else, either. Her eyes are dead. Her husband lowers his hand, thinking: I'd cut it off before I hit you. I might be pissed at you, I am pissed at you, but I'd cut it off before I did that. Judy rolls over, face-down on the coverlet, her hair spread around her head in a corona. ââ¬Å"Judy?â⬠Nothing. She just lies there. Fred looks at her for a moment, then uncrumples one of the slimy balls of paper with which she has tried to strangle herself. It is covered with tangles of scribbled words. Gorg, abbalah, eeleelee, munshun, bas, lum, opopanax: these mean nothing to him. Others drudge, asswipe, black, red, Chicago, and Ty are actual words but have no context. Printed up one side of the sheet is IF YOU'VE GOT PRINCE ALBERT IN A CAN, HOW CAN YOU EVER GET HIM OUT? Up the other, like a teletype stuck in repeat mode, is this: BLACK HOUSE CRIMSON KING BLACK HOUSE CRIMSON KING BLACK If you waste time looking for sense in this, you're as crazy as she is, Fred thinks. You can't waste time Time. He looks at the clock on his side of the bed and cannot believe its news: 4:17 P.M. Is that possible? He looks at his watch and sees that it is. Knowing it's foolish, knowing he would have heard his son come in even if in a deep sleep, Fred strides to the door on big nerveless legs. ââ¬Å"Ty!â⬠he yells. ââ¬Å"Hey, Ty! TYLER!â⬠Waiting for an answer that will not come, Fred realizes that everything in his life has changed, quite possibly forever. People tell you this can happen in the blink of an eye, they say, before you know it, they say but you don't believe it. Then a wind comes. Go down to Ty's room? Check? Be sure? Ty isn't there Fred knows this but he does it just the same. The room is empty, as he knew it would be. And it looks oddly distorted, almost sinister, with the dresser now on the other side. Judy. You left her alone, you idiot. She'll be chewing paper again by now, they're clever, mad people are clever Fred dashes back down to the master bedroom and exhales a sigh of relief when he sees Judy lying just as he left her, face-down, hair spread around her head. He discovers that his worries about his mad wife are now secondary to his worries about his missing son. He'll be home by four, at the latest . . . take it to the bank. So he had thought. But four has come and gone. A strong wind has arisen and blown the bank away. Fred walks to his side of the bed and sits down beside his wife's splayed right leg. He picks up the phone and punches in a number. It's an easy number, only three digits. ââ¬Å"Yell-o, Police Department, Officer Dulac speaking, you've dialed 911, do you have an emergency?â⬠ââ¬Å"Officer Dulac, this is Fred Marshall. I'd like to speak to Dale, if he's still there.â⬠Fred is pretty sure Dale is. He works late most nights, especially since He pushes the rest away, but inside his head the wind blows harder. Louder. ââ¬Å"Gee, Mr. Marshall, he's here, but he's in a meeting and I don't think I can ââ¬Å" ââ¬Å"Get him.â⬠ââ¬Å"Mr. Marshall, you're not hearing me. He's in with two guys from the WSP and one from the FBI. If you could just tell me ââ¬Å" Fred closes his eyes. It's interesting, isn't it? Something interesting here. He called in on the 911 line, but the idiot on the other end seems to have forgotten that. Why? Because it's someone he knows. It's good old Fred Marshall, bought a Deere lawn tractor from him just the year before last. Must have dialed 911 because it was easier than looking up the regular number. Because no one Bobby knows can actually have an emergency. Fred remembers having a similar idea himself that morning a different Fred Marshall, one who believed that the Fisherman could never touch his son. Not his son. Ty's gone.Gorg fascinated him and the abbalah took him. ââ¬Å"Hello? Mr. Marshall? Fred? Are you still ââ¬Å" ââ¬Å"Listen to me,â⬠Fred says, his eyes still closed. Down at Goltz's, he would be calling the man on the other end Bobby by now, but Goltz's has never seemed so far away; Goltz's is in the star-system Opopanax, on Planet Abbalah. ââ¬Å"Listen to me carefully. Write it down if you have to. My wife has gone mad and my son is missing. Do you understand those things? Wife mad. Son missing. Now put me through to the chief!â⬠But Bobby Dulac doesn't, not right away. He has made a deduction. A more diplomatic police officer ( Jack Sawyer as he was in his salad days, for instance) would have kept said deduction to himself, but Bobby can't do that. Bobby has hooked a big one. ââ¬Å"Mr. Marshall? Fred? Your son doesn't own a Schwinn, does he? Three-speed Schwinn, red? Got a novelty license plate that reads . . . uh . . . BIG MAC?â⬠Fred cannot answer. For several long and terrible moments he cannot even draw a breath. Between his ears, the wind blows both louder and harder. Now it's a hurricane. Gorg fascinated him . . . the abbalah took him. At last, just when it seems he will begin to strangle himself, his chest unlocks and he takes in a huge, tearing breath. ââ¬Å"PUT CHIEF GIL-BERTSONON!DOITNOW,YOUMOTHERFUCKER!â⬠Although he shrieks this at the top of his lungs, the woman lying face-down on the coverlet beside him never moves. There is a click. He's on hold. Not for long, but it's long enough for him to see the scratched, bald place on his missing son's bedroom wall, the swelled column of his mad wife's throat, and blood dribbling through the creel in his dream. His back spasms cruelly, and Fred welcomes the pain. It's like getting a telegram from the real world. Then Dale is on the phone, Dale is asking him what's wrong, and Fred Marshall begins to cry.
Saturday, September 14, 2019
Life and Work of Ed Clark Essay
Hailed from the Storyville in the state of New Orleans, Edward Clark had made his imprint to the Visual and Arts field of the African American History. Born on 1926, he studied at Art Institute of Chicago for his four years degree from year 1947 to 1951. After he finished his bachelorââ¬â¢s degree, he studied again in Paris at Lââ¬â¢Academie de la Grande Chaumiere during the year 1952. In his years in Paris, the academe where he was into influenced him a lot to pursue more and one his talent in painting and arts. His instructor named Edouard Georg of the Lââ¬â¢Academie de la Grande Chaumiere, encouraged him to paint and make arts works and pieces. But before his study in Paris, he already received good words and encouragement from his instructor in Art Institute of Chicago named Louis Ritman. However, though much appreciated by Clark, neither of the two had become inspiration for him to make his own work. It was the painting entitled ââ¬Å"The Football Gameâ⬠created by Nicolas de Stael. He had seen the painting when he was in Paris the same year 1952 in an exhibit in Salon dââ¬â¢Automne. After he lived in Paris, France, he came back to New York to continue his art profession and career. Clark became one of the charter members of the Tenth Streetââ¬â¢s Brata gallery. This was where the works of the famous artists like Sal Romano and John Krushenick were displayed and shown. Also, the works of George Sugarman, Al Held, and Ronald Bladen were shown there. During the year 1957, his work with a shaped canvass had been displayed on the same gallery where he had been a member in a Christmas group show. It was described in an article of Lawrence Campbell on Art News as the first and one of its kind. His works for over the five decades of being an abstract artist have been known internationally. With his work displayed in 1957 in the Brata gallery, which was a work in a shaped canvass, he was the very first painter to be credited having an innovated work. In time, his kind of work had influenced the contemporary art during the years of 1950 and 1960. He became known of his works in large-shaped canvasses, his strong impact brush strokes, and his choice of colors in every masterpiece he made. And because of these things about him and he had made, he had been called as an ââ¬Å"Abstract Impressionist. Aside from the work that had been exhibited at Brata gallery, another work of Clark made him famous was the one that had been placed and displayed at his Alma Mater Art Institute of Chicago. This work of Clark belonged to the permanent collection of the Art Institute of Chicago. After his very successful career as abstract artist in New York, he came back in France where he made his very first oval painting. To date, this was almost a decade after he firstly done his push broom technique in making his masterpieces. With his push broom technique, he was able to move himself freely while painting on the canvass, as a result, his strokes were big and bolded, and these made him more different among other abstract artist. Clark was always open for new creation and styles of his work. Aside from the push broom technique that he had first used, he also used the method similar to ââ¬Å"pouring sand. â⬠However, it was just inspired by the mentioned method and Clark made use of the dry pigments, this time on the paper instead on large canvass. During his times, it was the post war years of realism and years of abstraction. Also, the paintings of other artists were concentrated on the civil rights issue and racial clamors between the white men and black men. Clark, though addressed almost the same issue, had delivered his works in a very different, although he was using large canvasses alike with other artists that time. After the 1950s, it was the Black Arts Movement and Abstraction that hounded the field of visual and arts. Black men asserted their culture authority in line with the civil rights they were asserting on the past decade. Clark also belonged to these artist where African American Arts were much honed.
Friday, September 13, 2019
Hotel accounting system Case Study Example | Topics and Well Written Essays - 1000 words
Hotel accounting system - Case Study Example The lodging industry was apparently one of the first industries to enlarge ââ¬Å"definitive standards to provide precise regulation to accountants and operators. The standards evolved since consistency of layout and arrangements were, and are, still not strained under U.S. Generally Accepted Accounting Principles (GAAP)." Those standards were and are controlled in the Uniform System of Accounts for the Lodging Industry (USALI), which is published by the American Hotel and Motel Association. The USALI itself provides for up to 30 departmental statements, which include, in addition to those previously mentioned: telecommunications, garage and parking, golf shop, golf pro shop, guest laundry, health center, swimming pool, tennis, tennis pro shop, other operated departments, rentals and other income, human resources, information services, security, franchise fees, management fees, rent, property taxes and insurance, interest expense, depreciation and amortization, income taxes, house la undry, salaries and wages and payroll taxes and employee benefits. (Collins, M. & Parsa, H. 2006)The principal differences between hotel's transactions and internal control and those of additional businesses are found in the revenue cycle. Room revenue is the mainly significant source of income to hotel. The front desk is the center of the hotel's operation and the place where the guest ledger, which abridges and accrues all charges to guests using the hotel facilities, is maintained. Several of the functions executed by front desk employees are registering guests, recording room revenue, recording food and beverage and other guest charges, checking out guests, and settling guests' bills. Ceria Holiday Ceria Holiday, which is positioned in tourist area in North America, operates guesthouses. The fee charged to Ceria's guests includes both accommodation and all meals. The management of Ceria applies strict financial control of its activities in consideration of the competitiveness of the industry and the seasonal nature of the business. In this meticulous case, the area that needs constant monitoring on the costs is the restaurant. The manager of the restaurant is given an annual budget at the beginning of each year. Each month he/she receives performance statement with the following postulations: The budget has been calculated on the basis of 30-day calendar month with the costs of rent and depreciation being an apportionment of the fixed annual charge. The budgeted catering wages presume that: There is one member of the catering staff for every 40 guests staying at the complex; The daily cost of member of the catering staff is RM30 All other budgeted costs are variable costs based on the number of guest days. While services at the Ceria Hotel are provided by the property, revenues are recorded and charged to the barter accountability. On the other hand, the expense is offset against the barter asset account when the service is acknowledged. For peripheral reporting purposes, USAL recommends that the asset and legal responsibility accounts be netted and reflected as contemporary asset or accountability. This will result in revenues and expenses connected with the barter transaction being reported in different periods. Ratio analysis, in common, comprises the same types of ratios used in approximately any industry. Nevertheless, there are few industry specialized ratios peculiar to hotels and/or restaurants of which one ought to be aware. Average Room Rate = Rooms Revenue divided by Paid Rooms Occupied. Average Food Check = Total Food Revenue divided by Number of Covers. Covers refer to guests served in the food operation during the interlude.(Collins, M. & Parsa, H. 2006) current vital addition is "RevPar", which stands for Revenue per Available Room. It is calculated as moreover: Rooms Revenue divided by Rooms Available for Sale, or as Rooms Revenue div
Thursday, September 12, 2019
My reflection Assignment Example | Topics and Well Written Essays - 250 words - 1
My reflection - Assignment Example been considered the traditional family, the source brings into light changing family setups and the contentious issues that surround the definition of the traditional family. Handel et al. (2011) elaborate the extent to which different agencies of socialization impact child behavior. At home and in school for example, childrenââ¬â¢s behavior are molded to conform with certain rules. Parents and teachers play a significant role in correcting errant behavior and guiding children to adopt socially acceptable ones, as opposed to those that are considered negative. Like the other agencies of socialization, peer influence greatly shape the way children develop. As peers, for example, children engage in such activities as play and collaboration against parents and teachers to resist some of the directions given to them by the significant others. By engaging in different activities as peers, children get to learn interpersonal skills much as they learn emotional regulatory ability mostly from their parents. In general, Handel et al. Paint a broad, albeit vivid picture of how the school, family and peer group affect childrenââ¬â¢s
Wednesday, September 11, 2019
Why do we, as a culture, need monsters Essay Example | Topics and Well Written Essays - 1500 words
Why do we, as a culture, need monsters - Essay Example Most parents use excuses relating to imaginary monsters in order to straighten out their children and make them behave in a certain manner. This paper thus helps to provide an insight regarding the need of monsters in our culture with respect to monsters in popular culture. (Cohen, Jeffrey Jerome Cohen) Most human beings are scared of the unknown; they are afraid of chancing upon people that belong to or have extraordinary powers or are of the supernatural. People are used to living normal lives without such elements of mystery popping up in their lives. However, people worship God and regard him as the highest power or omnipotent and omnipresent being in everyoneââ¬â¢s life. Just like there is God, people have also created monsters, just so they can be doubly sure of keeping each other in check. Scaring someone makes them think about the situation in a better manner and also helps people to get disciplined as they feel that they are being threatened. Thus, most people started men tioning the presence of monsters in everyday life in order to scare others and make them do certain things or carry out specific actions. (Asma, Stephen) Most parents had a habit of putting their children to sleep or making them do tasks only by talking about monsters and scaring them in order to ensure that the children are scared enough to follow through with the task perfectly. For example, most children are scared of the dark and that is only because parents tell their children that monsters come in the night. However, no one knows what exactly a ââ¬Ëmonsterââ¬â¢ is, it simply has been defined as an abnormal ray of light in the form of a figure that lurks around in the dark and scares and messes around with people. Children thus are scared of what they do not know, i.e., they believe their parents and have this sense of fear inculcated within themselves right from the very beginning. When they grow up, they use the same measures on their children, so on and so forth. Some people even say that monsters have been created by people in order to answer questions that people have not yet been able to answer. For example, the use and creation of characters such as Dracula, vampires, werewolves and Frankenstein are names that have been given to extraordinary creatures that in reality may or may not even exist. Monsters are thus generally metaphors for things that people are not able to comprehend or relate to in their lives. They are thus a personification of the worst fears of mankind and exist on the planet just to be able to keep a man in check with respect to whatever he does in order to scare him as and when the need arises. This is how the spread of monsters has been possible in popular culture because with the help of such knowledge about monsters people have been able to express their views on the same subject matter of interest, in books, movies as well as song and dance. Culture has amalgamated the use and existence of ââ¬Å"monstersâ⬠as an essential aspect of a human beingââ¬â¢s life because as the years have progressed, people have found it increasingly important to have an element of fear in their lives which can further motivate and instigate them to do better in different fields. In reality, there have been rumours about monsters existing under the sea as well as in broken down and remote areas of the world. For example, the Loch Ness Monster in
Supply Chain Management, Vertical Integration and Horizontal Research Paper
Supply Chain Management, Vertical Integration and Horizontal Integration of Business Structure - Research Paper Example There are two main issues that we need to consider when making a decision for the vertically integrated, these issues are control and cost. However, the cost feature relies on the cost of marketplace transactions among corporate versus the cost of administering similar activities within a single corporate. On the other hand, the next concern is the influence of asset control that is able to influence barriers to entry as well as that can make a certain collaboration of main value-adding players (Susan Crawford blog, 2010). According to (Clinton et al., 2008) there are a lot of advantages of the vertical integration that potentially a present reduction in transportation costs if general possession results in nearer geographic proximity. In addition, it enhances the supply chain coordination. Also, it offers additional opportunities to differentiate through augmented control over inputs. Since the vertical integration captures downstream or upstream profit margins. This also augments the entry barriers to potential business competitors, for instance, if the company is able to achieve sole access to a limited resource (Clinton et al., 2008). According to (Clinton et al., 2008), there are also various drawbacks those can negate some of the potential gains attained through vertical integration. The main problem is about the capacity balancing. For instance, the corporation can require constructing excess upstream capability to make sure that its downstream operations have enough supply beneath all demand circumstances. In addition, there is a problem of the potentially high costs because of little efficiencies consequential such as lack of supplier competition. Also, there is some decreased flexibility because of the previous downstream or upstream investments. Furthermore, there is some less capability to augment product diversity if major in-house development is needed.Ã Ã Ã
Tuesday, September 10, 2019
Scuba Dive in Zanzibar Island Essay Example | Topics and Well Written Essays - 750 words
Scuba Dive in Zanzibar Island - Essay Example It is one of the few and unique diving sites that provides yoga and diving services combined in the world. Each day the preparations begin early around five in the morning. We chose to join the expedition from kendwa beach which remained planned according to the tides that gave the best visibility in the least current. And we got to choose deep diving, drift diving, and fish identification. We wanted to see the more than three hundred and fifty fish species. There were nighttime dives to see the diverse beauty of the coral bommies close to the shore. The orientation experience widened our scope to incorporate a few more dive sites that extremely interested us. For snorkeling kendwa reef and kendwa gardens that remain located eight hundred meters from the dive base that makes it easily accessible. In case one chooses snorkeling it is vital to get safety tips and pointers at the dive center. We were also recommended to try Tumbatu Island, which is hidden, but a piece of beauty and fifteen minutes ride to it by speedboat. The prices are affordable and flexible to everyone. To get to tumbatu Island, the transport charge is forty-five dollars. To Mnenba Island a thirty minutes ride and dive costs eighty-five dollars. To learn snorkeling the charge is still eighty-five dollars. Since we had no kids, the costs for children remained omitted the regular expenses for children or teens. The PADI course costs a bit expensive as they cost three hundred and sixty-five dollars. The cost only accommodates the twelve meters dive. Since we chose a double dive on the northwest reef with the depth of twelve to eighteen meters and boat travel of fifteen minutes was charged a hundred and twenty dollars. For proper preparation, we chartered boats from the local scuba diving providers for diving and snorkeling lasting for five days. The five days had a minimum of ten dives and remained charged five hundred dollars. My niece loved adventure dives so we dedicated twoà dives specifically for underwater photography of the sea creatures we got informed told would be found specifically on each dive.Ã
Subscribe to:
Posts (Atom)