THE MEASURE OF COMPARATIVE PRODUCTIVENESS 3I3 breakdown or hold-up in production processes. Among the latter is all time lost through tardiness, all time lost through illness or any other involuntary cause and all absences due to voluntary causes. To the second part of this provision many objections are sure to be raised. What if the cars are snowed in or a train wrecked? What if a relative dies or a friend is married? How can a worker be held responsible for time lost through illness ? As a matter of fact, a certain allowance ought to be made to every worker for absences due to reasons similar to the above. Nevertheless, all absences, whether voluntary or involuntary, detract from a worker’s productiveness and must therefore be charged to his account. Of two workers, one of whom lives near by and is always regular in attendance, and another who lives far away and is therefore frequently delayed by transportation tie-ups or is frequently out because of illness, the former should unquestionably have preference. Another advantage of charging all absences in class two to the worker is that it relieves the foreman or superior of the unpleasant and undesirable task of deciding which absences should be excused and which not. The formula for computing attendance percentage on the basis outlined above is: Hours actually worked plus the number of hours lost through the company’s fault, divided by the number of hours scheduled. For in stance, if the working schedule is forty-eight hours a week and the worker is out a half day or four hours on account of illness or personal business, and loses in addi tion a half day or four hours through lack of materials, his attendance percentage for the week is: forty-four (that is, forty hours plus only the four hours lost by the indi vidual on the company’s responsibility) divided by forty-