Developments of research on Parkinson's disease Essay

Developments of research on Parkinson's disease - Essay Example Effects of Parkinson’s disease vary from person to person; from severe disability of controlling movements to just mere trembling of the hands. It is an unpredictable disorder. To some it advances fast eventually leading to their death, while to others the progress is slow. Today there are about1 million people with Parkinson’s disease in the United States and it is approximated that 60, 000 Americans add to that statistic annually. With the ever growing population of PD patients, it is unfortunate that up until now this disorder has no definite cure. However, scientists and researchers the world over have made significant developments this past few decades towards attaining a cure for Parkinson’s disease. Currently there are numerous medications available to delay the onset of motor dysfunction for PD patients. The idea behind these medications is to replenish the dopamine level in the brain either by replacing dopamine, by mimicking the effect of it, or by prolonging the effect of it by slowing the process of its breakdown. The method has been effective in providing great relief from the symptoms of the disease. Early medications on PD include dopamine agonists, a substance that mimics the function of dopamine; and monoamine oxidase type B (MAO-B) inhibitors, a substance that reduce the breakdown of dopamine. These medications are very effective in relieving symptoms concerning motor controls. Researches later on gave way to the development of levodopa medication. Levodopa is a substance converted into dopamine when it reached the brain. It is usually administered in conjunction with carbidopa which is the primary agent preventing levodopa from breaking down until it reaches its destination. Although levodopa aids majority of the PD patients, only some of the symptoms respond effectively to the drug. The treatment is mostly effective to

How To Move Past Cultural Elements Essay Example for Free

How To Move Past Cultural Elements Essay There are two ways in which cultural elemental change must be supported. The first is in the manner of executive support. This is not merely â€Å"yessing† the voiced suggestions of staff. Rather, it is though the changed behavior of the executive that staff will change is well. This is termed as behavioral support. Executives must model the behavior that they want to see in their subordinates. They must also follow the rules that they expect their workers to adhere to until that rule has changed. Help the team members achieve goals that are not only important to the team, but important to the individual team members as well. â€Å"Use every possible communication tool to build commitment and support for the big goal, your organization’s values and the culture you want to create† ( (Heathfield). Leadership is not proven by making unrealistic promises or brutal tactics in order to impress or intimidate. It is proven when an executive means what he says and does what he says. The second way in which cultural elemental change must be supported is the training of the support team. The executive cannot merely expect to perform without ensuring that they have the proper training. A support team cannot be expected to support without a clear interpretation of what is expected and desired of them. Here it is useful to create a value and belief statement that the entire team subscribes to. Change the reward structure and redesign the operational structure to reflect the new organizational culture that is coming in. Bibliography Heathfield. (n. d. ). How to Walk Your Talk, leadership in Action. Retrieved August 09, 2010, from Ask. com: http://humanresources. about. com/cs/managementissues/a/walktalk. htm

Okonkwos Tragic Flaws in Chinua Achebes Things Fall Apart Essay

     Ã‚  Ã‚  Ã‚   An increasing amount of contemporary literature traces its origins back to the early works of Greece. For ages, humans have fascinated themselves with the impossible notion of perfection. Unrealistic expectations placed on those who were thought to be the noblest or most honorable individuals have repeatedly led to disappointment and frustration, either on the part of those particular individuals or those they influence. Classic characters, like Odysseus and Oedipus for instance, exemplify the excess of some positive character trait, like pride or honesty, which ironically leads to their personal misfortune. Throughout literary history, particularly within Grecian writings and apparently still evident in today's international pieces, there exists continuity within the human fear of failure. Chinua Achebe's novel, Things Fall Apart, details a remote native African society, the Igbo people, and their struggle with Anglican colonization at the turn of the century. The main character Okonkwo is forced to deal with change and transition and bears similarities essential to the tragic hero. Okonkwo is physically, politically, spiritually, and economically strong; however, these strengths combined with his emotional insecurities force him into a tragic downfall, much like that of the classic Greek Heroes. In typical Greek tragedies, the main character is driven to reach a goal that would prove him or her to be worthy of public admiration of the other characters. That goal is in all probability a good intention; however, some inevitable personality or character flaw prevents that goal from being accomplished and instigates the final tragedy. Aristotle coined the term hamartia, which has frequently been interpreted to mean ... ...ic Hero." Kentucky State University. Web. 28 May 2014. http://www.kysu.edu/artsscience/ENG411/tragic%20hero.htm Works Consulted Innes, C.L. Chinua Achebe. Cambridge: Cambridge University Press, 1990. Obiechina, Emmanuel. "Narrative Proverbs in the African Novel," Research in African Literatures, 24, 4 (1993), 123-140. Okafor, Chinyere Grace. "From the Heart of Masculinity: Ogbodo-Uke Women's Masking." Research in African Literatures, 25, 3 (1994), 7-17. Quayson, Ato. â€Å"Realism, Criticism, and the Disguises of Both: A Reading of Chinua Achebe’s Things Fall Apart with an Evaluation of the Criticism Relating to It.† Research in African Literatures 25. 4, 1994: 117–36. Traore, Ousseynou. "Things Fall Apart; A Poetics of Epic and Mythic Paradigms." Approaches to Teaching Achebe's Things Fall Apart. ed. Bernth Lindfors. New York: MLA, 1991, 65-73.

Columbine High School Essay

  You are a sociologist who is interested in studying school violence. Describe how you might approach the study of this phenomenon as a functionalist, a conflict theorist and a symbolic interaction’. â€Å"Returning violence for violence multiplies violence, adding deeper darkness to a night already devoid of stars†¦ Hate cannot drive out hate: only love can do that.† Martin Luther King Jr. The problem we are facing today with violence in the schools is a major concern with communities everywhere. School violence has escalated from one-on-one weaponless fights for personal disagreements with said person; this is no longer the case. Due to the outward influences of media, video games, and society in general, this has escalated into all-out, deadly weapon assaults on innocent lives for reasons they themselves are usually unaware for example Columbine High School massacre and Montreal, Canada shooting. Sociologist; however have developed different approaches to evaluate the phenomenon through different perspective; functionalist, conflict theorist and symbolic integrationist, which would be aptly discussed in the proceeding paragraphs. Functionalist look at the implications of crime and control polices rather than directly trying to explain the causes of the behavior. According to Parson Model a social system consist of mutually dependant parts, parts contributing to functioning of system and moving equilibrium. However pertaining to the issue of school violence, I would, following the functionalist perspective look at school violence as way to return to stability within a society thus keeping proper balance . Therefore I would view it as a positive, because the disturbance (school violence) exists more dangerously it encourages the society to come up with better solutions to elevate the problem so it encourages progress. For examples the Columbine Massac with occurred lead to new ideas to combat school violence .A number of new programs were introduced, emphasis was placed on better parenting skills, keeping guns out of hands of kids ,better school security, more counseling programs and bett3er preventative measure, etc. When these methods were implemented no action to that extreme occurred within that society so their fore the youth violence was reduced and the society moved and the society in return became a better place and progress was made. Conflict perspective holds that stratification is dysfunctional and harmful in society, with inequality  perpetuated because it benefits the rich and powerful at the expense of the poor. A struggle for dominance among competing social groups (classes, genders, races, religions, etc.). When conflict theorists look at society, they see the social domination of subordinate groups through the power, authority, and coercion of dominant groups. As it results to school violence using the conflict theorist approach, I would say the violence will only exist at level of exploitation and unworthy or treated unfairly compared to other children they felt a level of inequality and they reacted in a way to gain power over the people who inflicted pain upon them. For example let’s take the Columbine shooting, according to the conflict theorist perspective say that the shootings were inevitable as the exploited, bullied kids eventually had enough and rose up against the bourgeoisie, or the kids that did the bullying. Eric Harris one of the boys who participated the shooting opened his journal with the words â€Å"I hate the f—ing world.† Showing high levels of hatred to which he portrayed, he wanted to get back at every one who did him wrong. After analyzing the two individual’s journals it was clear cut that they both had problem with society and somehow they did them something which infiltrated this hate for them. So we can see the reason for them to perform these atrocious acts were to gain a sense of dominances in their mind over these people. When doing the act we see the boys smiling while people were being hurting showing a sign of relief in their face and sense of happiness to them that they revenge to the world for inflicting so much of pain upon them. Analyzing them for a conflict theorist point of view I would say the reason for the boys committing suicide after was to get away from everything they already accomplished the goal they wanted so they decided to end their life what more is there to live for when victory was served? Symbolic integrationist view relies on the symbolic meaning that people develop and rely upon in the process of social interaction. Thus, society is thought to be socially constructed through human interpretation. Symbolic interaction view school violence as

School Policy – Behaviour

â€Å"Research evidence suggests that pupils' behaviour can be influenced by all the major features and processes of a school. These include the quality of its leadership, classroom management, behaviour policy, curriculum, pastoral care, buildings and physical environment, organisation and timetable and relationships with parents. † (Elton Report, DES, 1989) The secondary education issue I have chosen to focus on for this presentation is Whole School Behaviour Policies and how such policies can influence the teaching and learning experiences in school through the use of sanctions and rewards.I chose this area to focus on because, as a student teacher on a teaching placement, behaviour in schools is one of my biggest concerns and also because, according to the Elton Report and other literature I have read, it appears that this is a major area of concern throughout secondary schools in the UK. The Elton Report, a national enquiry into discipline in schools, was established by t he Secretary of State for Education and Science in March 1989 in response to concern about the problems facing the teaching profession.Their task was to â€Å"recommend action to the government, local authorities, voluntary bodies, governors, headteachers, teachers and parents aimed at improving behaviour in schools for effective teaching and learning to take place†. (Elton Report, DES, 1989) The Elton Report has formed the basis of much of the current legislation on school behavioural policies and offers guidance for schools in drawing up their own behaviour policies.The main findings and recommendations of the Elton Report can be summarised in the following points (Teachernet, 2008): †¢School’s should adopt a ‘whole-school’ approach to their behaviour policies and the teachers’ approach should be one of consistency and fairness †¢Schools should have a clear vision for managing behaviour through establishing clear rules and boundaries, wi th emphasis on the positive. †¢All must adhere to policy principles, and teachers should model behaviour and interactions in a positive and supportive way. Boundaries should be made clear and sanctions should be in place, but the emphasis is on praise and rewarding good behaviour. †¢All staff should recognise that the quality of teaching and learning has a significant impact on pupils’ behaviour â€Å"A school's central purpose is that children should learn. Good behaviour makes effective teaching and learning possible. Bad behaviour disrupts these processes. † (Elton Report, DES, 1989) In September 2003, the government’s Department for Children, Schools and Families (DCSF) launched the Behaviour and Attendance strand of the Key Stage 3 Strategy.This programme aims to provide advice, support and training for all secondary schools in England to promote positive behaviour and tackle issues of low-level disruption. It recommends that senior leadership tea ms in schools will carry out audits of behaviour and attendance and, from these, will establish priorities for the whole school. They will then plan actions to further improve their policy and practice and will draw up training plans for their staff. (Behaviour4learning, 2008) At my year one placement school I witnessed these recommendations put into practise in the classroom through the implementation of the school’s Behaviour Policy.The placement school is a mixed comprehensive school in the London borough of Tower Hamlets. The head teacher’s perception of the school’s catchment area is that it is a predominantly working class area of London with high levels of poverty and unemployment. According to the school’s latest Ofsted inspection report the number of pupils who are registered SEN (Special Educational Needs) is above the national average. Although not all special needs are connected to behaviour, it is largely acknowledged that if a child finds le arning very difficult it is possible that incidents of poor behaviour can occur. Cowley, 2006) The school has a behaviour policy in place and, by adhering to it, aims to promote a â€Å"positive learning and teaching community for staff and pupils. † (Swanlea School Behaviour Policy) The main aims, as summarised in the policy, are: †¢To ensure that behaviour is a whole school responsibility †¢To ensure that rewards and sanctions procedures are applied fairly and consistently †¢To foster compassion and tolerance, celebrate diversity and develop a sense of citizenship and care for the whole community and environment †¢To enable all pupils, irrespective of race, class, gender and ability, to achieve their personal best. Swanlea School Behaviour Policy) The policy also sets out the rights of staff and students, which are summarised as: †¢Every student has the right to learn at his or her optimum rate, without being hindered by others †¢Every student has the right to live each day in school without fear. Bullying, threatening behaviour, racial or sexual harassment and damage to property will not be tolerated. †¢All staff have the right to go about their work without being hampered (Swanlea School Behaviour Policy)This reflects a clear alignment with research by Cowley (2006) who states that: â€Å"Different types of school have very different and specific behavioural problems, and ideally the whole-school behaviour policy should be linked closely to the particular difficulties your school faces. † (Cowley, 2006, p172) The school’s behaviour policy is clearly in place to create a positive environment for pupils but it is also there for the benefit of teachers and staff to create a positive working environment and enable the teacher to effectively teach without disturbance. It’s important to keep in mind that the reason we need to manage behaviour at all is so that we can actually get on with teaching. â €  (Cowley, 2006, p96) The policy was established by the head teacher, deputies and heads of department together with the behaviour support team. It is managed by the deputy head teacher and is reviewed each term, through consultations with heads of department and the behaviour support team, at designated ‘Behavioural Policy Review’ meetings.These meeting allow for changes to be made if the policy appears to be ineffective and, for example, if incidents of bad behaviour have increased. In order to check the effectiveness of the policy, the deputy head teacher analyses data, in the form of exclusion rates, details of incidents of bullying and racist abuse and the use of sanctions and rewards. All of the school’s staff, including teachers and support staff, are responsible for ensuring that the behaviour policy and procedures are followed and applied.This ‘guidance framework’ has made it easier for staff to respond to incidents of bad and good behav iour consistently and fairly and for all students to be made aware of the policy. As recommended in research by Rogers (2006): â€Å"When schools have a common framework for classroom behaviour agreements, each successive year group becomes increasingly conscious of ‘the way we do things here’. â€Å"This enables some sense of common understandings and expectations about appropriate and fair behaviour and also some reasonable consistency in behaviour management by adults across the school. (Rogers, 2006, p46) The behaviour policy states that all staff are expected to model the high standards of behaviour and punctuality expected of pupils. Form tutors are also expected to support and encourage individual pupils through praise, positive reinforcement and contact with parents. The policy also advises that form teachers are directly involved with low level behaviour issues, such as addressing school uniform issues. The school believes that maintaining a level of consiste ncy across all staff and department, with regards to the behaviour policy, ensures that all pupils are aware of its contents.This is in line with Rogers’ (1995) and Cowley’s (2006) findings, who say that a whole-school behaviour policy is effective when it:- †¢Is created in conjunction with all the staff †¢undergoes a continuous process of change †¢is consistently applied All pupils at the school carry a travelling diary to lessons in which homework and behavioural issues such as lateness are monitored and recorded. The ‘travelling diary’ contains a summary of the school’s behaviour policy and expectations – further ensuring that the students are aware of the policy contents.Assemblies on the theme of respect and behaviour are also delivered to the pupils on a regular basis. â€Å"The behaviour policy is well constructed and understood by most students and applied evenly by all staff. † (Ofsted, 2007) The school has in p lace a system of sanctions and rewards to deal with negative and positive behaviour respectively. Depending on the severity of the negative behaviour in the school, the sanctions range from a verbal ‘telling off’ to the child being placed in the school’s isolation unit. Sanctions are there to offer corrective measures to indicate to the perpetrator that the displayed behaviour is not acceptable and provide and opportunity for the individual to redeem him/her self. † (Swanlea School Behaviour Policy) The behaviour policy states that the school aims to support a positive learning environment for students through the use of rewards for good behaviour. This ranges from praise from the teacher to formal awards and prizes at the school’s annual awards ceremony and during assemblies. This in reflected by Cowley (2006) who says: Using rewards is one of the most effective ways of getting better behaviour†¦. This will help you maintain a positive focus an d atmosphere in your classroom. † (Cowley, 2006, p81) However, it is challenged by Kyriacou (1998) who argues that it is ‘effective teaching’ not rewards that create better behaviour. â€Å"The most important point to bear in mind in considering discipline is that creating the necessary order is more to do with the skills involved in effective teaching in general than it is to do with how you deal with pupil misbehaviour itself. (Kyriacou, 1998, p79) To sum up, from classroom observations at my placement school I frequently observed incidents of students’ bad behaviour and how these incidents were dealt with in the design and technology department. It was apparent that the design and technology department, like the rest of the school, is closely following the guidance in the behaviour policy and is very efficient at dealing with bad behaviour. This appears to have a positive impact on the school in that it creates a safe environment for the pupils.However, on a daily basis I observed poorly behaved children being given break time detentions and several children receiving the ‘ultimate sanction’ of the isolation unit. While this appears to be effective in that it creates an ordered classroom environment for teaching and learning to take place, I frequently observed the well behaved pupils going un-noticed in the school’s efforts to stamp out bad behaviour. .â€Å"We can get trapped into giving lots of rewards to our tricky students, to keep them onside and get them to co-operate.But don’t overlook those children who work hard all the time – they deserve to receive recognition for their efforts as well. † (Cowley, 2006, p83) This suggests that their behaviour policy is not working as effectively as it could and that a solution could be to have, embedded in the behaviour policy, a system of rewarding good behaviour and recognising hard working children, as well as responding to the studentsâ€⠄¢ bad behaviour. References †¢Cowley, S. 2006), Getting the Buggers to Behave, Continuum International Publishing Group, London †¢HMSO (1989) The Elton Report: Enquiry into Discipline in Schools, Her Majesty's Stationery Office, London †¢Kyriacou, C (1998), Essential Teaching Skills, Nelson Thornes Ltd, Cheltenham †¢Laslett, R and Smith, C (1984) Effective Classroom Management, Croom Helm Ltd, Kent †¢Rogers, B (2006) Classroom Behaviour: A Practical Guide for Effective Teaching, Behaviour Management and Colleague Support, Paul Chapman Publishing, London †¢Rogers, B (1995) Behaviour Management: A Whole-School Approach, Scholastic Australia, Gosford †¢Swanlea School Behaviour Policy, London Web references †¢Behaviour4Learning. Accessed 20. 11. 08 www. behaviour4learning. ac. uk †¢Department for Children, Schools and Families. Accessed 20. 11. 08; www. standards. dfes. gov. uk †¢Office for Standards in Education. Accessed 20. 11. 08 ww w. ofsted. gov. uk †¢Teachernet. Accessed 20. 11. 08 www. teachernet. gov. uk

The Adam Smith Laissez-Faire Theory Essays

The Adam Smith Laissez-Faire Theory Essays The Adam Smith Laissez-Faire Theory Paper The Adam Smith Laissez-Faire Theory Paper In the modern world, countries like Canada and the United States tend to move from the left wing to the right wing. Is this a good thing? Adam Smiths laissez-faire theory, The Invisible Hand, explains the fact that the selfish of all individuals of a society ultimately combine to benefit all of society. People in private enterprise countries have stronger sufficiency and individual initiative, and societies have higher productivity. Alberta government is introducing Bill 11, which is based on Canada Health Act. This bill is supposed to privatize the heath care system. It would allow for-profit clinics to do minor surgeries and keep patients for extended overnight stays. It will increase our economy because the government can now use the money that is saved from it to pay their debts and for international investments. Albertas health care funds have been numerous. They were abused on healing people who caused drunk and drive accidents, people who smoke too much, and people who do drugs. These people do not deserve any free health care. They should be responsible for themselves and pay for their own health care fees. Many people say that private for-profit health care is less efficient and more expensive than public health care. Private health care would cause people who cannot function in such a competitive environment to suffer. But think about the benefit we will have for the majority people. Isnt majority rules the main theory in democratic countries? Expanding private health care is the only way to cut costs and reduce waiting lists in a public system that has been stretched to the limits by federal funding cuts. A private enterprise economy creates a competitive environment. People work harder and are more initiative and productive. Lets take computer as an example. In the old day, high-tech computers were only used in military. Computers controlled all kinds of nuclear weapons, missiles, and space stations. But ever since the free market economy was introduced, computer production grew rapidly. Company like IBM, Intel and Apple were the very first that came up with commercial and home computers. They produced millions of chips every year and the technology they are using is getting better and better. The quality and speed of a computer grow at least 2 times a year. Now different companies also produce different parts of computers. A computer is no longer made by a single company. This creates great competition and great productivity. Any ordinary home computers you can see now are all a hundred times better than the computers that were used on the space satellites before. China, the country with largest population in the world, now happens to be a backward country. Ever since communism was introduced in China, it has been fallen behind in the world’s economy. China believes public enterprise will eventually be the best economic system. But in fact, Chinese people, who are known as hard working, has become lazy and lost their productive sense. The Chinese government controls everything, even the human rights. Comparing China to its near-by democratic and free market country (also known as their cross-sea province) Taiwan, which started economic reform just at the same time China did. Taiwan is now producing US$ 12,333 per capita GNP while China is only producing US$ 738 per capita GNP. Just think about that Taiwan is a very small Island that only has 22 million people in it and it is producing higher GNP than that of the huge China. Comparison of China and Taiwan is unique because they are both Chinese but have opposite political and economic system. As statistics shown, Taiwan has become a much more successful country than China in economic growth. Private enterprise economic system allows small business. Microsoft, the biggest computer Software Company in the world was also built from the ground up. Bill Gate, the guy who created Microsoft, started the business when he was still a university student. He believed he would make an effort and changes in the computer world. So he dropped out of school and formed a small company. As we all can see that this small company now makes the most revenue than any other big corporations in the world. This means that people like you and me all have a chance to make a difference in our lives. The American government is now against that Microsoft has been illegally wielded monopoly power. But in fact, the company is also facing rival operating systems such as Linux and BeOS. The company admitted that at present the rivals were not viable alternatives to Microsoft, but the software market could be very different in one or two years. If the private enterprise economy were not introduced, we would not be able to have the technology we have now because when the government controls everything, no one would be productive and initiative. If there were not a company like Microsoft, we would not be able to have amazing multimedia computers now. Microsofts productivity proves that the free market system is the best for a countrys economy. Thus when choosing to restructure a countrys economy, it is the best for a government to use private enterprise. It helps a government to reduce social costs and it encourages its citizen to be more initiative. The problems that face many economies today such as rising of national debts can best be met by restructuring economies using private enterprise.

The Evolution of Evolutionary Biology essays

The Evolution of Evolutionary Biology essays A century and a half ago, a man by the name of Charles Darwin went on a journey around the world. This trip sparked an idea that would permanently alter the future of biology, and in conjunction with a certain Alfred Wallace, led to the publication of one of the most controversial and earth-shaking documents in history. Fifty years prior, Jean Lamarck made a benighted attempt to explain the vast differences in species; he was an ignoramus to be sure, but an asset nonetheless. You see, in the beginning, it was widely and thoroughly believed that higher power, a god, had created every creature to be perfect as-is, adapted to its exact surroundings with no need in the present or past for a change. Lamarck first scraped on the idea of environmental influence on an individual's form in 1809 when he stated that the environment affects the shape and organization of animals and that the "frequent use of organs, when confirmed by habit, increases the function of that organ...and endows it with a size and power that it does not possess in animals which exercise it less," meaning that when an animal uses, say, an arm more than another (as the stresses of the environment force it to), that population of animals will start to have stronger, larger arms. Lamarckian evolution is fundamentally flawed, as we can all see that an animal won't grow larger arms unless it is genetically prone to. The wonderfully outspoken Wallace made observations of this in early 1858, mocking Lamarck's early attempts at explaining the wonders of evolution. At the side of the famous Englishman Darwin, the quasi-connected duo published several papers on the theory of natural selection in regards to the origin of species. In these papers, Lamarck was shown to be a silly moron, and more importantly, the shroud of mystery around the creation of all life was pierced. Many people did, and still regard Wallace's (but more famously, Darwin's) final clarification of Lamarck'...

How Neologisms Keep English Alive

How Neologisms Keep English Alive A neologism is a newly coined word, expression, or usage. Its also known as a coinage. Not all neologisms are entirely new. Some are new uses for old words, while others result from new combinations of existing words. They keep the English language alive and modern. A number of factors determine whether a neologism will stay around in the language. Rarely will a word enter common usage, said the writer Rod L. Evans in his 2012 book Tyrannosaurus Lex, unless it fairly clearly resembles other words.   What Qualities Help a New Word Survive? Susie Dent, in The Language Report: English on the Move, 2000-2007, discusses just what makes a new word successful and one that has a good chance of staying in use. In the 2000s (or the noughties,  oughties,  or  zips), a newly minted word has had an unprecedented opportunity to be heard beyond its original creator. With 24-hour media coverage, and the infinite space of the internet, the chain of ears and mouths has never been longer, and the repetition of a new word today takes a fraction of the time it would have taken 100, or even 50, years ago. If, then, only the smallest percentage of new words make it into current dictionaries, what are the determining factors in their success? Very roughly speaking, there are five primary contributors to the survival of a new word: usefulness, user-friendliness, exposure, the durability of the subject it describes, and its potential associations or extensions. If a new word  fulfills  these robust criteria it stands a very good chance of inclusion in the modern lexicon. When to Use Neologisms Heres some advice on when neologisms are useful from The Economist Style Guide from 2010. Part of the strength and vitality of English is its readiness to welcome  new words and  expressions and to accept new meanings for old words. Yet such meanings and uses often depart as quickly as they arrived. Before grabbing the latest usage, ask yourself a few questions. Is it likely to pass the test of time? If not, are you using it to show just how cool you are? Has it already become a clichà ©?  Does it do a job no other word or expression does just as well? Does it rob the language of a useful or well-liked meaning? Is it being adapted to make the writers prose sharper, crisper, more euphonious, easier to understand- in other words, better? Or to make it seem more  with  it (yes, that was cool once, just as cool is cool now), more pompous, more bureaucratic or more politically correct- in other words, worse? Should the English Language Banish Neologisms? Brander Matthews commented on the idea that evolutionary changes in language should be prohibited in his book Essays on English in 1921. Despite the exacerbated protests of the upholders of authority and tradition, a living language makes new words as these may be needed; it bestows novel meanings upon old words; it borrows words from foreign tongues; it modifies its usages to gain directness and to achieve speed. Often these novelties are  abhorrent, yet  they may win acceptance if they approve themselves to the majority. This irrepressible conflict between stability and mutation and between authority and independence can be observed at all epochs in the evolution of all languages, in Greek and in Latin in the past as well as in English and in French in the present. The belief that a language ought to be fixt, that is, made stable, or in other words, forbidden to modify itself in any way, was held by a host of scholars in the 17th and 18th centuries. They were more familiar with the dead languages, in which the vocabulary is closed and in which usage is petrified, than they were with the living languages, in which there is always incessant differentiation and unending extension. To fix a living language finally is an idle dream, and if could be brought about it would be a dire calamity. Luckily language is never in the exclusive control of scholars; it does not belong to them alone, as they are often inclined to believe; it belongs to all who have it as a mother-tongue.

Environmentalism Religion Essay Example | Topics and Well Written Essays - 250 words

Environmentalism Religion - Essay Example The answers to it, however, are difficult, complex, and complicated by a host of cultural, environmental, and religious variables. Lynn Whites argues that those Biblical precepts made Christianity, â€Å"especially in its Western form, â€Å"the most anthropocentric religion the world has seen, â€Å" In contrast to paganisms, Christianity posited â€Å"a dualism of man and nature† and â€Å"insisted that it is God’s will that man exploit nature for his proper ends.† Whereas ancient pagans’ creeds gave a cyclical account of time, Christianity assumes a teleogical way to history and with it the possibility of progress. The belief in progress was adopted in modern science, which, amounted to technology, and the results was the industrial revolution. Thus the power to control nature was achieved by a civilization that inherited the license to exploit it. According to White this was not a positive historical development, therefore, he believes that science technology could be the best ecological problems they had created. In my opinion science and religion may have a connection at some point, since civilization was inherited at some point from the belief of exploiting God’s creation. However, this connection is not clear because science and religion are at loggerheads and none accepts the theories brought forth by the other. In summary religion and environment maybe related in one way or another, but there is need for an extensive research to justify that. Researchers have indicated that environmentalism is close to religion. However, people argue that the two are different and science and technology is not only an advantage but an artificial problem. Finally, the subject is prone to further and extensive research that would come to a common ground regarding the

Knowledge management assignment Example | Topics and Well Written Essays - 3000 words

Knowledge management - Assignment Example The evaluation is the basis upon which the status of the system finds establishment. The policy will then be drafted on the basis of the findings. The strengths and weaknesses of the policy will then be tested for effectiveness in management of the university’s information and knowledge resources. The Information Technology department is an indispensable department in any organization. It manages the technological resources for the university. Management of the information system focuses on the technology used to gather information and data which is essential to run the university. The information should be safe and retrievable. Data collection methods collect the relevant information. A survey is one of the methods used to assess satisfaction the users of the information system get from its utilization. An online survey (Shapiro, 2004) can be used to collect the feedback on IT functionalities. It will gauge the strengths and weaknesses of the system. It will also be used to measure trends and attitudes toward new information technology. The IT survey design examines the use of information technology such as computers and programs. The survey should be close ended. It collects quantitative data. The information collected will help the university decide what information technology is available to support, plan, implement and evaluate new programs. It will enumerate and describe the programs available for the different groups of staff and students of the university. It will gather data on suggestions as to which programs and equipment could ameliorate the efficiency of the information management system. A survey is affordable and efficient. However, it lacks the flexibility required to capture certain qualitative information. It finds its application in lieu with interviews. Interviews can obtain in depth information on topics. Interviews capture qualitative information. They gather this

Are you safe Essay Example | Topics and Well Written Essays - 2500 words

Are you safe - Essay Example Basically, the crime is undertaken through the access of information such as Social Security Number, bank account or credit card number. Through the knowledge of such information a staggering effect on the life of the victim occur specifically the credit and finances (Department of Justice, 2006). The knowledge regarding the methods on the crime of stealing one's identity can be considered as of the most essential weapon. Protection of one's property, in the present time, does not limit the material possessions, but key information that can access valuable materials. Due to the fact that the present era can be considered the era of information, thus, the data gathered can be equated to monetary units (Federal Trade Commission, 2006). In the increasing prevalence of this type of crime, an overview both informative and descriptive in nature can be an important exploration to be able to contribute to the knowledge of the public and also for information dissemination. In this note, the objectives of the research that was undertaken is to achieve a baseline information on the cases of identity theft and the determination of the knowledge of the public regarding the crime that concern every members of the population. The issue regarding the crime that can affect every member of the population was studied in line with the opinions and the experiences of a sample population. The study was undertaken through the integration of the reaction of the population and the knowledge that they possess regarding the topic. Through the determination of the opinions of the representative of the population, primary data was gathered. A. Sampling Process The process of data gathering covers certain groups in the population. In this particular study a particular group of citizen was chosen to represent the public. This is done to be able to determine the primary reactions of the public in relation to the topic of interest. Opinions were gathered regarding the identity theft as a crime. This can measure the basic knowledge of the sample population regarding the issue along with their outlook on the issue. In the research conducted specifically, it was aimed to explore the knowledge regarding identity theft and the misuse of information. There are certain techniques that can be employed to be able to achieve the desired amount and quality of data. The sampling process can be undertaken in various ways. One type of sampling is the simple random sampling. This employs randomization process such as drawing the names of the possible respondents or through the use of random numbers to be able to determine the respondents for the survey. Another type is the stratified random sampling. In this method, the possible respondents are first divided into groups. Within each group simple random sampling are employed. Though the segregation of the population into groups the study can establish a background characterization sample space that can result to a more directed data gathering (Davis, 2002). Another is the proportionate sampling which is a sampling technique that requires the proportion of the stratified group that corresponds to that of the sample population. There are surveys that do not employ sampling process. The non-probability sampling is the type of survey that does not use

Progress of Women in Middle East Essay Example | Topics and Well Written Essays - 2000 words

Progress of Women in Middle East - Essay Example In fact Islamic culture never allows women community to develop as rapidly as the men community does. Even in the twenty first century, women in countries such as Saudi Arabia, Kuwait, UAE, Bahrain etc are facing huge challenges and oppression in their social life. In Saudi Arabia, women are not even allowed to drive their vehicles. The cases of women in other countries in Middle East are also not much different. Dominant male community is causing huge problems to the development of women community in Middle East. Many people believe that the living conditions of Middle Eastern women at present are far better than the Middle Eastern women in the past. The legal system, societal norms, development of science and technology, engineering etc are playing a vital role in the development of women any regions. The cases of Middle East are also not an exception. The call for democratization and the recent incidents in Egypt, Libya and Tunisia forced the Islamic dictators in Middle East to th ink seriously about democratization and giving more freedom to women. This paper analyses how legal system, societal norms, development of science and technology, engineering etc gave momentum to the progress of women in Middle East. In Kuwait, a decade and a half ago, the now late emir promised women suffrage. But that measure was defeated twice by the parliament, including by some liberals, and only passed late in 2005. It will likely take several years before any women actually get elected to the government (Women in the Middle East: Progress or Regress?). Many people have the illusion that the rulers (King or the Emir) are preventing women from getting freedom in the Middle East. In reality, even the so called liberal leaders are not much interested in giving enough freedom to the women community which is evident from the above facts. It should be noted that in most of the Middle Eastern countries, no woman yet to become a minister. In fact the legal systems in Middle East preve nt women from securing top spots in the government. However, the scenario has been changed a lot in the recent past. Sincere efforts are currently made by most of the Middle Eastern governments to give enough participation for women in critical positions. The following statistics give us a clear idea about the developments in legal systems to contribute to the progress of Middle Eastern women. In Morocco, a new family law makes it easier for women to get a divorce, keep custody of their children following a divorce, and puts restrictions on polygamy. Two businesswomen in Saudi Arabia won election to the chamber of commerce. Women hold about 20 percent of the seats in Iraq's national assembly --that's a higher percentage than in the U.S. Congress (Women in the Middle East: Progress or Regress?). It should be noted that even in most important democratic countries such as India or America, women community failed to hold more than 10% of parliament seats. In India, the law enforcing at least 35% women participation in parliament is still under discussion. Under such circumstances, 205 women participation in Iraqi parliament is not a mean act. Even family laws are changing in Middle East at present. Earlier, it was easy for the dominant male community to marry as much as women and divorce them whenever they wanted to do so. The divorced women

Advertising Assignment Example | Topics and Well Written Essays - 2000 words

Advertising - Assignment Example From the modest beginning, today it has grown into a consumer product giant with 400 brands. Their product portfolio includes those related to personal care, home care, food, hygiene, nutrition, health and beauty. These are used in more than 190 countries around the world, with dual headquarters in UK and Netherlands. Driven by strong and futuristic principles, the company registered a turnover of  £44.3 billion in 2010, the net profit being  £4.6 billion. It has 12 power brands that drive annual sales of more than  £1 billion. Unilever is a workplace for around 170,000 employees. The company’s success is hugely attributable to its belief in maintaining high standards of corporate behavior, be it at the consumer, stakeholder or community participation levels (Unilever, 2011). The sustenance of a brand in consumer product sector is dependent on its promotion, which is again largely shouldered by advertising. This is because of the competition in the industry and the need to reach out even to the remote population, in order to tap some extra space in the market pie. The pull effect caused by advertising in the consumer product range far exceeds that resulting from other methods of promotion, mainly because of its reachability, influence on consumer preferences and buying decision (Lamb & Dunne, 2010). Unilever also abides by this mode of promotion, due to the widespread nature of its operations and multiplicity of products. It sees advertising as a medium to explain the benefits of Unilever’s products, while actively engaging the consumers in improving not only the company’s products, but their own lives. The advertising and promotional expenses of the company amounted to 5.6 billion euros in 2010 (Unilever, 2011). Ad Age Digital reports that this advertising budget of Unilever is ranked second highest investment by various

Progress of Women in Middle East Essay Example | Topics and Well Written Essays - 2000 words

Progress of Women in Middle East - Essay Example In fact Islamic culture never allows women community to develop as rapidly as the men community does. Even in the twenty first century, women in countries such as Saudi Arabia, Kuwait, UAE, Bahrain etc are facing huge challenges and oppression in their social life. In Saudi Arabia, women are not even allowed to drive their vehicles. The cases of women in other countries in Middle East are also not much different. Dominant male community is causing huge problems to the development of women community in Middle East. Many people believe that the living conditions of Middle Eastern women at present are far better than the Middle Eastern women in the past. The legal system, societal norms, development of science and technology, engineering etc are playing a vital role in the development of women any regions. The cases of Middle East are also not an exception. The call for democratization and the recent incidents in Egypt, Libya and Tunisia forced the Islamic dictators in Middle East to th ink seriously about democratization and giving more freedom to women. This paper analyses how legal system, societal norms, development of science and technology, engineering etc gave momentum to the progress of women in Middle East. In Kuwait, a decade and a half ago, the now late emir promised women suffrage. But that measure was defeated twice by the parliament, including by some liberals, and only passed late in 2005. It will likely take several years before any women actually get elected to the government (Women in the Middle East: Progress or Regress?). Many people have the illusion that the rulers (King or the Emir) are preventing women from getting freedom in the Middle East. In reality, even the so called liberal leaders are not much interested in giving enough freedom to the women community which is evident from the above facts. It should be noted that in most of the Middle Eastern countries, no woman yet to become a minister. In fact the legal systems in Middle East preve nt women from securing top spots in the government. However, the scenario has been changed a lot in the recent past. Sincere efforts are currently made by most of the Middle Eastern governments to give enough participation for women in critical positions. The following statistics give us a clear idea about the developments in legal systems to contribute to the progress of Middle Eastern women. In Morocco, a new family law makes it easier for women to get a divorce, keep custody of their children following a divorce, and puts restrictions on polygamy. Two businesswomen in Saudi Arabia won election to the chamber of commerce. Women hold about 20 percent of the seats in Iraq's national assembly --that's a higher percentage than in the U.S. Congress (Women in the Middle East: Progress or Regress?). It should be noted that even in most important democratic countries such as India or America, women community failed to hold more than 10% of parliament seats. In India, the law enforcing at least 35% women participation in parliament is still under discussion. Under such circumstances, 205 women participation in Iraqi parliament is not a mean act. Even family laws are changing in Middle East at present. Earlier, it was easy for the dominant male community to marry as much as women and divorce them whenever they wanted to do so. The divorced women

Sexual Attraction Essay Example | Topics and Well Written Essays - 2750 words

Sexual Attraction - Essay Example Therefore on our biological level sexual attraction is a display of reproductive abilities; on psychological level we want to support that spiritual bond among individuals and reveal our emotions; in sociological frames sexual attraction is caused by cultural, legal and other aspects of our lives; from the point of view of philosophy, sexual attraction has prints of all the aspects of inner and outer worlds. Different societies have different mechanisms and criteria of sexual attraction. Historical and cultural backgrounds of our lives create stereotypes of what good and bad is, what sexual and what is not †¦ A complex bundle of personal preferences, experiences, genetic information, moral values of the society determine what is sexually attractive for any individual. First and most common idea is that sexual attraction should be considered in terms of physical appearance of a person. Whether this statement right or not, we’ll consider in this section. Furthermore it is relevant to give a brief overview of historical roots of sexual attraction if any. Thus in prehistoric age a woman with broad shoulders, big belly and flabby breasts considered to be sexually attractive (Buss, 1994). The epoch of Renaissance renovated this tendency and this image followed its existence. Nevertheless it’s hard to imagine that modern society could accept this image as an attractive one. Nowadays in order to be sexually attractive, a modern woman should be tall, slim, have good-looking face, proportional breasts and full lips. Following this criterion, we can conclude that sexual attraction is differentiated on a visual level. But female sexual image discussed above can be transformed in accordance with subjective attitude and imagination of an individual. Another question appears at this point: who is the individual deciding what is sexually attractive and what is

Effects of Foreign Direct Investment Essay Example for Free

Effects of Foreign Direct Investment Essay The possible positive and  negative effects of FDI  inflows Ing. Tomà ¡Ã… ¡ Dudà ¡Ã… ¡, PhD. Possible positive effects FDI provides capital which is usually missing  in the target country Long term capital is suitable for economic  development Foreign investors are able to finance their  investments projects better and often cheaper Foreign corporations create new workplaces Possible positive effects FDI bring new technologies that are usually  not available in the target country. There is empirical evidence that there are spillover effects as the new technologies usually spread beyond the foreign corporations Foreign corporations provide better access to  foreign markets Ex. Foreign corporations can provide useful  contacts even for their domestic subcontractors Possible positive effects Foreign corporations bring new know-how and  managerial skills into the target country Again, there is a spill-over effects – as people leave the corporations they leave with the knowledge and know-how  they accumulated Foreign corporations can help to change the economic  structure of the target country With a good economic strategy governments can attract  companies from promising and innovative sectors Possible positive effects â€Å"Crowding in† effect The foreign corporations often bring additional  investors into the target country (ex. their usual subcontractors) Foreign corporations improve the business  environment of the target country Ethical business or rules of conduct Possible positive effects Foreign corporations bring new â€Å"clean†Ã‚  technologies that help to improve the  environmental conditions Foreign corporations usually help increase the  level of wages in the target economy Foreign corporations usually have a positive  effects on the trade balance Possible negative effects Foreign corporations may buy a local company  in order to shut it down (and gain monopoly  for example) â€Å"Crowding out† effect We can see this effect if the foreign corporations  target the domestic market and domestic  corporations are not able to compete with these  corporations Possible negative effects Foreign corporations may cut working  positions (privatization deals or MA  transactions) Foreign corporations have a tendency to use  their usual suppliers which can lead to  increased imports (no problem if the  production is export driven) Possible negative effects Repatriation of the profits can be stressful on the  balance of payments The high growth of wages in foreign corporations  can influence a similar growth in the domestic  corporations which are not able to cover this growth  with the growth of productivity  The result is the decreasing competitiveness of domestic  companies Possible negative effects Missing tax revenues If the foreign corporations receive tax holidays or  similar provisions The emergence of a dual economy The economy will contain a developed foreign  sector and an underdeveloped domestic sector Possible negative effects Possible environmental damage  Ã¢â‚¬Å"Incentive tourism†

Hobbes State of Nature

Hobbes State of Nature Thomas Hobbes (1588-1679) who is considered by some to be the greatest English political philosopher defended the need for an absolute sovereign, a ruler who would have unlimited powers of rule and punishment, he based his belief by imagining what life in the state of nature would be like and he supposed that life in this state would be solitary, poor, nasty, brutish, and short .Hobbes based this idea on his theory of human nature, he believed that all human beings seek to satisfy their desires moreover since there is no sum mum bonum or highest good for men but rather a constant succession of appetites, what each human being most wants is not any particular thing but the generalized capacity to satisfy new desires as they emerge: to assure forever, the way of his future desire (Leviathan:47). Conflict can arise from any attempt by humans to satisfy their desires for they may go to any lengths to do so and in the state of nature there are no moral limits to mens action: The notions of Right and Wrong, Justice and Injustice have there no place and they may kill another for anything they deem necessary to their life. Dawkins (1989) tends to agree with Hobbes, he also sees human nature as selfish, and he claims that selfishness is contained in every gene even though everyone has distinctive genes. Dawkins goes on to say that competitive behavior is programmed biologically. Nevertheless Dawkins differs from Hobbes because he stresses that it makes more sense if people join forces for mutual benefit. However just because a gene contains a selfishness streak does not mean that the individual will be selfish. Hobbes (Cited in Hampsher-Monk (1992) claims that the only naturally occurring authority that exists is that of a mother over her child and this link only prospers because the child is much weaker than the mother and its survival depends on the mother. This type of connection does not exist between adult human beings, although Hobbes does accept that some human beings possess more strength than others, although every human being has the ablity to kill another. Even the strongest must sleep ; even the weakest might persuade others to help him to kill another (Leviathan, xiii.1-2) furthermore because adults are equal in this capacity to threaten each others lives, Hobbes claims that there is no natural source of authority to order their lives together. Hobbes main argument for an absolute sovereign was that any type of government is better than the State of Nature, a condition where people are forced into contact with each other in the absence of a superior authority. A condition of war of every man against every man (Leviathan, ch. 13). Hobbes gave three explanations why life in a state of nature would mean a state of war, where people would always be in a continual readiness to fight. Firstly there would be no production and this in turn would mean there would be limited resources; people would have to take by force the possessions they require from others. Secondly people would attack first as a way of defending themselves. Lastly people would just attack others just to gain a reputation for being strong so as to put off others. The result of all this would be hostility between people and there would be no trust. Underlying the state of nature is the struggle for survival and fear of death and to counter these conditions people must use the dictates of reason and voluntarily join together forming a collective union supported by a social contract. Hobbes places great weight on contracts and he often speaks of covenants, by which he means a contract where one person performs his part of the agreement later than the other. In a state of nature such arrangements would not work because only the weakest will have good reason to fulfill the second part of a covenant and then only if the stronger person is watching over them. One opposition to this is that are people not able to behave in a fair and honest way? Even where there is no government giving laws. This objection assumes that people possess a basic sense of morality and believes that all this would overcome the greed, attacks and defensive fighting that Hobbes talks about. Hobbes makes two declarations the first is to do with our duties in the state of nature that is the right of nature, the second involves the risks posed by peoples differing beliefs of what is right and wrong. Hobbes definition of the right of nature is the entitlement to save our own lives by any means possible, he goes on to say that the most terrible thing that can befall us is a brutal death caused by others. Hobbes continues by saying that we have a right to decide what will save our lives. He goes further by saying that in a state of nature we have a right to everything even to one anothers body (Leviathan, xiv.4). His argument seems to be a bit extreme at this point, but if a person decides that they require something for example the death of another person or their labor to make sure that they can survive, in a state of nature there exists no influence to judge these actions as right or wrong. However Hobbes believes that human beings are able to adhere to some principles whi ch are not found in religion but can in some ways be paired with religion. In (Leviathan,xiv.4) the first law commands that every man ought to endeavour peace, as far as he has hope of obtaining it and when he cannot obtain it he may seek and use all helps and advantages of war. The second law says that a man be willing, when others are so too as far-forth as for peace and defense of him he shall think it necessary to lay down this right to all things and be contented with so much liberty against other men, as he would allow other men against himself. (Leviathan, xiv.5) Hobbes thinks that people should act as if they have made a contract with others in a society, however this does not include the sovereign authority. With Hobbes social contract all people give up their right to all things (Leviathan, xiv.5) although the sovereign does not give up this right. In this agreement, people agree to only retain the right to protect their lives in cases of direct peril, but the decision of what poses an immediate threat depends on judgment, nevertheless it does allow us to retaliate if the sovereign attempts to take our lives. There are practical reasons for the sovereign not participating in contracts with their subjects, firstly it is not practical for the sovereign to make a covenant with everyone individually and it is not possible to make a covenant with the population as a whole because while the sovereign is being created, people are still in a state of nature and do not trust each other. One of the roles of the sovereign is to punish those who have acted unjustly but it is also the sovereigns right because people have forfeited their rights to the sovereign who is not held responsible for the possible injury or death of subjects. The most important role of the sovereign according to Hobbes is to prescribe the rules, whereby every man may know what goods he may enjoy, and what actions he may do, without being molested by any of his fellow-subjects. This role protects against the inevitable competition that will arise between people over scarce resources. However Hobbes theory gives way for criticism if the sovereign is unjust, but Hobbes counters this by stating that the sovereign cannot be unjust and ultimately Hobbes believed that government was more preferable than social chaos, especially under an absolute sovereign. Another key aspect of sovereignty is the right of making war and peace with other nations and commonwealths which reflects the obligation of the sovereign to protect their subjects. The sovereign however retain s their right of nature although Hobbes does concede that there are moral limits on what sovereigns should do. Hobbes arguments have been contested by many among which is John Locke ([1690] 1965) who was concerned that an absolute sovereign with absolute power would be even more of a hazard to us than life in a state of nature. After all, how could we have faith in the sovereign to act in the citizens interests rather than his or her own? So Locke argued that even though we could do with a sovereign to straighten out disputes and dispense justice, we must also lay down constitutional limits to the sovereigns rule and in addition we also have a right to fight back if the sovereign abuses our faith. Hobbes argument has weakness in that it has the tendency of legitimate monarchs to quietly slide over into being despots; (Fukuyama,1989:157-158) with no institutional devices like elections for finding out popular consent, it would be difficult to know whether a particular monarch had the kind of sanction Hobbes himself had in mind(Fukuyama, 1989:157-158). Fukuyama then makes it clear that it was relatively easy for John Locke to change Hobbes principal of monarchical sovereignty into one of parliamentary or legislative sovereignty based on majority rule. Lockes alternate to the Hobessian dilemma is not absolute monarchy but restricted government which consists of a constitutional government providing protection for the citizens basic rights and whose authority is resulted from the consent of the people(Fukuyama, 1989). It is clear that Locke views Hobbes right to preservation of ones life as meaning a right to revolution against a tyrant who used his power unjustly against the inte rests of the people (Fukuyama, 1989:158). Lockes offers a perfect solution to the classic question: Who would guard the guardians? Hobbes deduces that an absolute sovereign is a highest power, an earthly God, who has been called upon to protect people from each other. The absolute sovereign is given various powers through which they can institute and keep peace to prevent reverting back into the state of nature. Hobbes main argument for the need for an absolute sovereign is that a state of war would be horrific for everyone but that very same reason will mean that we carry on living in such a state. The only probable way to escape a state of war is through the formation of an influence that can intimidate the people and force them to live in peace with each other. On the other hand, Hobbes fails to prove that we have an almost unlimited obligation to do what the sovereign tells us to do, furthermore his arguments that sovereignty which includes the power to moderate moral and political matter and put in force those judgments cannot be separated, are not only weak but they are clearly opposed by the somewhat succ essful division of powers in modern liberal societies. The shocking crimes of twentieth century perpetrated by dictatorships make obvious to us beyond doubt that verdicts about what is right or wrong cannot be a problem only for our political leaders, it also has to be a question for us as individuals. So although Hobbes does justify the need for an absolute sovereign with his arguments, they have been refuted by some thinkers like Locke ([1690] 1965) and Rousseau ([1762] 1913) who have proposed having a sovereign whose power is limited so as to prevent tyranny.

Terrorism - Its Time to Stop the War :: Argumentative Persuasive Topics

It's Time to Stop the War Military measures intended to support the arrest of a terrorist have turned into a large-scale attack on several of the poorest countries in the world, as well as on their populations, which is tormented by hunger and poverty and threatened by uprooting and death. As little as the gap between rich and poor in the world was the cause of the murderous attack on Sept.11, all the more are the attacks against Afghanistan and the Philippines are deepening this gap and thereby multiplying reasons to hate the West and its civilization. In the future the West will be less identified with its best qualities, with democracy, a constitutional order and prosperity than with its shadowy sides, with a lack of respect, arbitrary acts and violence. With every bomb that falls and every western soldier who kills on Afghan soil, the rich part of this world closes its eyes to the suffering of the peoples in the south. Even the apparent successes presently do not change this. With its offensive the West is not only undermining the idea of a collective legal effort to counteract terror, but is also betraying its own principles. In the final analysis this undeclared war is no longer being waged to combat terrorism but rather to preserve a reputation of military invincibility. Finally, with every day that war is waged there and with every new security law passed here (in the western world) , that very freedom which is supposedly being defended is threatened and those refugees, who are the products of this military action and its consequences, are marginalized. On September 11, not only did thousands of people suffer an agonizing death, but even western civilization suffered a defeat. Those murdered in the attack will not be restored to life through the war against the Taliban.

Blood Promise Chapter Three

â€Å"Wait-what?† I exclaimed. That wasn't in the plan. That wasn't in the plan at all. I was trying to move through Russia in as incognito a way as possible. Plus, I didn't really relish the thought of having a tagalong-particularly one who appeared to hate me. I didn't know how long it would take to get to Siberia-a couple days, I thought-and I couldn't imagine spending them listening to Sydney talk about what an unnatural, evil being I was. Swallowing my outrage, I attempted reason. After all, I was asking a favor here. â€Å"That's not necessary,† I said, forcing a smile. â€Å"It's nice of you to offer, but I don't want to inconvenience you.† â€Å"Well,† she replied dryly, â€Å"there's no getting around that. And it's not me being nice. It's not even my choice. It's an order from my superiors.† â€Å"It still sounds like a pain in the ass for you. Why don't you just tell me where it is and blow them off?† â€Å"You obviously don't know the people I work for.† â€Å"Don't need to. I ignore authority all the time. It's not hard once you get used to it.† â€Å"Yeah? How's that working out for you with finding this village?† she asked mockingly. â€Å"Look, if you want to get there, this is the only way.† Well-it was the only way I could get there if I used Sydney for information. I could always go back to staking out the Nightingale†¦ but it had taken me this long to get a lead from there. Meanwhile, she was here right in front of me with the information I needed. â€Å"Why?† I asked. â€Å"Why do you have to go too?† â€Å"I can't tell you that. Bottom line: They told me to.† Lovely. I eyed her, trying to figure out what was going on here. Why on earth would anyone-let alone humans with their hands in the Moroi world -care where one teenage dhampir went? I didn't think Sydney had any ulterior motives-unless she was a very, very good actress. Yet, clearly the people she answered to had an agenda, and I didn't like playing into anyone's plan. At the same time, I was anxious to get on with this. Each day that passed was another in which I didn't find Dimitri. â€Å"How soon can we leave?† I asked at last. Sydney, I decided, was a paper-pusher. She'd shown no real skill in tracking me earlier. Surely it wouldn't be that hard to ditch her once we were near enough to Dimitri's town. She looked kind of disappointed at my response, almost as though she'd hoped I would decline and then she'd be off the hook. She didn't want to come with me any more than I wanted her to. Opening her purse, she took out her cell phone again, fiddled with it a couple of minutes, and finally produced some train times. She showed me the schedule for the next day. â€Å"Does that work for you?† I studied the screen and nodded. â€Å"I know where that station is. I can be there.† â€Å"Okay.† She stood up and tossed some cash on the table. â€Å"I'll see you tomorrow.† She started to walk away and then glanced back at me. â€Å"Oh, and you can have the rest of my fries.† When I first came to Russia, I stayed in youth hostels. I'd certainly had the money to stay elsewhere, but I wanted to remain under the radar. Besides, luxury hadn't really been the first thing on my mind. When I began going to the Nightingale, however, I found I could hardly return to a boarding house of backpacking students while wearing a designer dress. So I was now staying at a posh hotel, complete with guys who always held the doors open and a marble-floored lobby. That lobby was so big that I think an entire hostel could have fit in it. Maybe two hostels. My room was large and overdone too, and I was grateful to reach it and change out of the heels and dress. I realized with only a small pang of regret that I'd have to leave the dresses I'd bought in Saint Petersburg behind. I wanted to keep my luggage light while jaunting around the country, and even if my backpack was large, there was only so much I could carry. Oh well. Those dresses would make some cleaning woman's day, no doubt. The only bit of ornamentation I really needed was my nazar, a pendant that looked like a blue eye. It had been a gift from my mother, which had in turn been a gift from my father. I always wore it around my neck. Our train for Moscow left late in the morning, and we would then catch a cross-country train to Siberia. I wanted to be well rested and ready for it all. Once in my pajamas, I snuggled under the bed's heavy comforter and hoped sleep would come soon. Instead, my mind spun with all the things that had happened recently. The Sydney situation was a bizarre twist but one I could handle. As long as we stuck to public transportation, she could hardly lead me into the clutches of her mysterious superiors. And from what she'd said about our travel time, it would indeed only take a couple of days or so to reach the village. Two days seemed both impossibly long and impossibly short. It meant I could very well be confronting Dimitri in a few days†¦ and then what? Could I do it? Could I bring myself to kill him? And even if I decided I could, would I actually have the skill to overpower him? The same questions that I'd been asking myself for the last two weeks kept plaguing me over and over. Dimitri had taught me everything I knew, and with enhanced Strigoi reflexes, he would truly be the god I'd always joked he was. Death was a very real possibility for me. But worrying wasn't helpful right now and, looking over at the clock in the room, I discovered I'd been lying awake for almost an hour. That was no good. I needed to be in peak condition. So I did something I knew I shouldn't do, but which always worked to get my mind off my worries-largely because it involved me being in someone else's mind. Slipping inside Lissa's head required only a small amount of concentration on my part. I hadn't known if I could do it when we were far apart, but I'd discovered the process was no different than if I were standing right beside her. It was late morning back in Montana, and Lissa had no classes today since it was Saturday. During my time away, I'd worked very hard to put up mental walls between us, almost completely blocking her and her feelings out. Now, inside her, all the barriers were down, and her emotions hit me like a tidal wave. She was pissed off. Really pissed off. â€Å"Why does she think she can just snap her fingers and get me to go anywhere she wants, anytime she wants?† Lissa growled. â€Å"Because she's the queen. And because you made a deal with the devil.† Lissa and her boyfriend, Christian, were lounging in the attic of the school's chapel. As soon as I recognized the surroundings, I nearly pulled out of her head. The two of them had had way too many â€Å"romantic† encounters up here, and I didn't want to stick around if clothes were going to be ripped off soon. Fortunately-or perhaps not-her annoyed feelings told me there'd be no sex today, not with her bad mood. It was kind of ironic, actually. Their roles were reversed. Lissa was the raging one while Christian remained cool and collected, trying to appear calm for her sake. He sat on the floor, leaning up against the wall, while she sat in front of him, his legs apart and his arms holding her. She rested her head on his chest and sighed. â€Å"For the last few weeks, I've done everything she's asked! ? ®Vasilisa, please show this stupid visiting royal around campus.' ? ®Vasilisa, please jump on a plane for the weekend so that I can introduce you to some boring officials here at Court.' ? ®Vasilisa, please put in some volunteer time with the younger students. It looks good.'† Despite Lissa's frustration, I couldn't help a little amusement. She had Queen Tatiana's voice down perfectly. â€Å"You would have done that last one willingly,† Christian pointed out. â€Å"Yeah†¦ the point being willingly. I hate her trying to dictate every part of my life lately.† Christian leaned over and kissed her cheek. â€Å"Like I said, you made a deal with the devil. You're her darling now. She wants to make sure you're making her look good.† Lissa scowled. Although Moroi lived inside human-run countries and were subject to those governments, they were also ruled by a king or queen who came from one of the twelve royal Moroi families. Queen Tatiana-an Ivashkov-was the current ruler, and she'd taken a particular interest in Lissa as the last living member of the Dragomir family. As such, Tatiana had cut Lissa a deal. If Lissa lived at Court after graduating from St. Vladimir's, the queen would arrange for her to attend LehighUniversity in Pennsylvania. Lissa was a total brain and thought living in Tatiana's household would be worth it to attend a semi-big, prestigious university, as opposed to the tiny ones Moroi usually went to (for safety reasons). As Lissa was finding out, though, the strings attached to that deal were already in place now. â€Å"And I just sit and take it,† Lissa said. â€Å"I just smile and say ? ®Yes, your majesty. Anything you want, your majesty.'† â€Å"Then tell her the deal's off. You'll be eighteen in a couple of months. Royal or not, you're under no obligations. You don't need her to go to a big school. We'll just take off, you and me. Go to whatever college you want. Or don't go to college at all. We can run off to Paris or something and work at a little cafe. Or sell bad art on the streets.† This actually made Lissa laugh, and she snuggled closer to Christian. â€Å"Right. I can totally see you having the patience to wait on people. You'd be fired your first day. Looks like the only way we'll survive is if I go to college and support us.† â€Å"There are other ways to get to college, you know.† â€Å"Yeah, but not to any that are this good,† she said wistfully. â€Å"Not easily, at least. This is the only way. I just wish I could have all this and stand up to her a little. Rose would.† â€Å"Rose would have gotten herself arrested for treason the first time Tatiana asked her to do something.† Lissa smiled sadly. â€Å"Yeah. She would have.† The smile turned into a sigh. â€Å"I miss her so much.† Christian kissed her again. â€Å"I know.† This was a familiar conversation for them, one that never grew old because Lissa's feelings for me never faded. â€Å"She's okay, you know. Wherever she is, she's okay.† Lissa stared off into the attic's darkness. The only light came from a stained-glass window that made the whole place look like a fairyland. The space had been recently cleaned out-by Dimitri and me, actually. It had only been a couple of months ago, but already, dust and boxes were accumulating once more. The priest here was a nice guy but kind of a pack rat. Lissa noticed none of this, though. Her thoughts were too focused on me. â€Å"I hope so. I wish I had some idea-any idea-where she is. I keep thinking that if anything happened to her, if she-† Lissa couldn't finish the thought. â€Å"Well, I keep thinking that I'd know somehow. That I'd feel it. I mean, I know the bond's one-way†¦ that's never changed. But I'd have to know if something happened to her, right?† â€Å"I don't know,† said Christian. â€Å"Maybe. Maybe not.† Any other guy would have said something overly sweet and comforting, assuring her that yes, yes, of course she'd know. But it was part of Christian's nature to be brutally honest. Lissa liked that about him. So did I. It didn't always make him a pleasant friend, but at least you knew he wasn't bullshitting you. She sighed again. â€Å"Adrian says she's okay. He visits her dreams. I'd give anything to be able to do that. My healing's getting better and better, and I've got the aura thing down. But no dreams yet.† Knowing Lissa missed me hurt almost more than if she'd completely written me off. I'd never wanted to hurt her. Even when I'd resented her for feeling like she was controlling my life, I'd never hated her. I loved her like a sister and couldn't stand the thought of her suffering now on my behalf. How had things gotten so screwed up between us? She and Christian continued sitting there in comfortable silence, drawing strength and love from each other. They had what Dimitri and I had had, a sense of such oneness and familiarity that words often weren't needed. He ran his fingers through her hair, and while I couldn't see it so well through her own eyes, I could imagine the way that pale hair would gleam in the rainbow light of the stained-glass windows. He tucked several long locks behind her ear and then tipped her head back, bringing his lips down to hers. The kiss started off light and sweet and then slowly intensified, warmth spreading from his mouth to hers. Uh-oh, I thought. It might be time to take off after all. But she ended it before I had to. â€Å"It's time,† she said regretfully. â€Å"We've got to go.† The look in Christian's crystal-blue eyes said otherwise. â€Å"Maybe this is the perfect time for you to stand up to the queen. You should just stay here -it'd be a great way to build character.† Lissa lightly elbowed him and then planted a kiss on his forehead before standing up. â€Å"That is not why you want me to stay, so don't even try to play me.† They left the chapel, and Christian mumbled something about wanting to do more than play that earned him another elbow. They were heading toward the administration building, which was in the heart of the upper school's campus. Aside from the first blushes of spring, everything looked like it had when I'd left-at least on the outside. The stone buildings remained grand and imposing. The tall, ancient trees continued their watch. Yet, inside the hearts of the staff and students, things had changed. Everyone carried scars from the attack. Many of our people had been killed, and while classes were up and running again, everyone still grieved. Lissa and Christian reached their destination: the administration building. She didn't know the reason for her summoning, only that Tatiana had wanted her to meet some royal guy who had just arrived at the Academy. Considering how many people Tatiana was always forcing her to meet lately, Lissa didn't think too much of it. She and Christian stepped inside the main office, where they found Headmistress Kirova sitting and chatting with an older Moroi and a girl about our age. â€Å"Ah, Miss Dragomir. There you are.† I'd gotten in trouble with Kirova a lot while I'd been a student, yet seeing her now made me feel kind of nostalgic. Getting suspended for starting a fight in class seemed worlds better than traipsing through Siberia to find Dimitri. Kirova had the same birdlike appearance she'd always had, the same glasses balanced at the end of her nose. The man and girl stood up, and Kirova gestured to them. â€Å"This is Eugene Lazar and his daughter Avery.† Kirova turned back toward Lissa. â€Å"This is Vasilisa Dragomir and Christian Ozera.† A fair bit of sizing up went on then. Lazar was a royal name, but that was no surprise since Tatiana had initiated this meeting. Mr. Lazar gave Lissa a winning smile as he shook her hand. He seemed a bit surprised to meet Christian, but the smile stayed. Of course, that kind of reaction to Christian wasn't so unusual. The two ways to become Strigoi were by choice or by force. A Strigoi could turn another person-human, Moroi, or dhampir-by drinking their blood and then feeding Strigoi blood back to them. That was what had happened to Dimitri. The other way to become Strigoi was unique to Moroi -and it was done by choice. Moroi who purposely chose to kill a person by drinking blood would also turn Strigoi. Usually, Moroi only drank small, nonlethal amounts from willing humans. But taking so much that it destroyed another's life force? Well, that turned Moroi to the dark side, taking away their elemental magic and transforming them into the twisted undead. That was exactly what Christian's parents had done. They'd willingly killed and become Strigoi to gain eternal life. Christian had never shown any desire to become Strigoi, but everyone acted as though he were about to. (Admittedly, his snarky attitude didn't always help.) A lot of his close family-despite being royal-had been unfairly shunned as well. He and I had teamed up to kick a fair amount of Strigoi ass during the attack, though. Word of that was getting around and improving his reputation. Kirova was never one to waste time with formalities, so she got straight to the point. â€Å"Mr. Lazar is going to be the new headmaster here.† Lissa had still been smiling at him politely, but her head immediately jerked toward Kirova. â€Å"What?† â€Å"I'm going to be stepping down,† explained Kirova, voice flat and emotionless enough to rival any guardian's. â€Å"Though I'll still be serving the school as a teacher.† â€Å"You're going to teach?† Christian asked incredulously. She gave him a dry look. â€Å"Yes, Mr. Ozera. It was what I originally went to school for. I'm sure if I try hard enough, I can remember how to do it.† â€Å"But why?† asked Lissa. â€Å"You do a great job.† It was more or less true. Despite my disputes with Kirova-usually over me breaking rules-I still had a healthy respect for her. Lissa did too. â€Å"It's something I've thought about returning to for some time,† explained Kirova. â€Å"Now seemed as good a time as any, and Mr. Lazar is a very capable administrator.† Lissa was pretty good at reading people. I think it was part of spirit's side effects, along with how spirit made its users very, very charismatic. Lissa thought Kirova was lying, and so did I. If I'd been able to read Christian's mind, my guess would have been that he felt the same way. The attack on the Academy had sent a lot of people into a panic, royals in particular, even though the problem that had led to the attack had long since been fixed. I was guessing that Tatiana's hand was at work here, forcing Kirova to step down and have a royal take her place, thus making other royals feel better. Lissa didn't let her thoughts show, and she turned back to Mr. Lazar. â€Å"Well, it's very nice to meet you. I'm sure you'll do a great job. Let me know if there's anything I can do for you.† She was playing the proper princess role perfectly. Being polite and sweet was one of her many talents. â€Å"Actually,† said Mr. Lazar, â€Å"there is.† He had a deep, booming voice, the kind that filled a room. He gestured toward his daughter. â€Å"I was wondering if you could show Avery around and help her find her way here. She graduated last year but will be assisting me in my duties. I'm sure she'd much rather be spending time with someone her own age, however.† Avery smiled, and for the first time, Lissa really paid attention to her. Avery was beautiful. Stunning. Lissa was beautiful too, between that gorgeous hair and the jade green eyes that ran in her family. I thought she was a hundred times prettier than Avery, but beside the older girl, Lissa felt kind of plain. Avery was tall and slim like most Moroi but had a few sexy curves thrown in. That kind of chest, like mine, was coveted among Moroi, and her long brown hair and blue-gray eyes completed the package. â€Å"I promise not to be too much of a pain,† said Avery. â€Å"And if you want, I'll give you some insider's tips on Court life. I hear you're going to be moving there.† Instantly, Lissa's defenses went up. She realized what was going on. Not only had Tatiana ousted Kirova, she'd sent a keeper for Lissa. A beautiful, perfect companion who could spy on Lissa and attempt to train her up to Tatiana's standards. Lissa's words were perfectly polite when she spoke, but there was a definite edge of frost in her voice. â€Å"That'd be great,† she said. â€Å"I'm pretty busy lately, but we can try to make the time.† Neither Avery's father nor Kirova seemed to notice the back off subtext, but something flashed in Avery's eyes that told Lissa the message had come through. â€Å"Thanks,† said Avery. Unless I was mistaken, there was some legitimate hurt in her face. â€Å"I'm sure we'll figure something out.† â€Å"Good, good,† said Mr. Lazar, totally oblivious to the girl drama. â€Å"Maybe you can show Avery to guest housing? She's staying in the east wing.† â€Å"Sure,† said Lissa, wishing she could do anything but that. She, Christian, and Avery started to leave, but just then, two guys entered the room. One was a Moroi, a little younger than us, and the other was a dhampir in his twenties-a guardian, from the look of his hard, serious features. â€Å"Ah, there you are,† said Mr. Lazar, beckoning the guys in. He rested his hand on the boy's shoulder. â€Å"This is my son Reed. He's a junior and will be attending classes here. He's very excited about it.† Actually, Reed looked extremely unexcited. He was pretty much the surliest guy I'd ever seen. If I ever needed to play the role of a disgruntled teen, I could have learned everything there was to know about it from Reed Lazar. He had the same good looks and features as Avery, but they were marred by a grimace that seemed permanently attached to his face. Mr. Lazar introduced the others to Reed. Reed's only response was a guttural, â€Å"Hey.† â€Å"And this is Simon, Avery's guardian,† continued Mr. Lazar. â€Å"Of course, while on campus, he doesn't need to be with her all the time. You know how it goes. Still, I'm sure you'll see him around.† I hoped not. He didn't look as completely unpleasant as Reed, but he had a certain dour nature that seemed extreme even among guardians. Suddenly, I kind of felt sorry for Avery. If this was her only company, I'd want to befriend someone like Lissa pretty badly. Lissa, however, made it clear that she wouldn't be part of Tatiana's schemes. With little conversation, she and Christian escorted Avery to guest housing and promptly left. Normally, Lissa would have stayed to help Avery get settled and offered to eat with her later. Not this time. Not with ulterior motives afoot. I came back to my own body, back in the hotel. I knew I shouldn't care about Academy life anymore and that I should even feel bad for Avery. Yet lying there and staring into the darkness, I couldn't help but take some smug-and yes, very selfish-satisfaction out of this encounter: Lissa wouldn't be shopping for a new best friend anytime soon.

Break-even analysis Essay

INTRODUCTION Every company’s corporate managers have a goal of maximizing shareholder wealth. However, given that no obvious, single course of action leads to fulfillment of that goal, managers must choose speciï ¬ c course of action and develop plans and controls to pursue that course. Because planning is future oriented, uncertainty exists and information helps reduce that uncertainty. Controlling is making actual performance align with plans, and information is necessary in that process. Much of the information managers’ use to plan and control reï ¬â€šects relationships among product cost, selling prices, and sales volumes. Changing one of these essential components in the sales mix will cause changes in other components. Focuses on analyzing how volume, cost, proï ¬ t helps in predicting future conditions (planning) as well as in explaining, evaluating, and acting on results (controlling). Before generating proï ¬ t a company must ï ¬ rst reach its break-even point, which means that it must generate suï ¬Æ'cient sales revenue to cover all cost? .By linking cost behavior and sales volume, managers can use the break even analysis. Information provided by these BEP analyses helps managers focus on the implications that volume changes would have an impact on organizational proï ¬ tability analysis. My objective is to analyze the term BEP analysis in a boarder sense with different costs concepts and other related matters which are needed to calculate BEP, providing the broad overview about BEP analysis and its implication in different aspect, which will ultimately help us to take different manageme nt decisions. METHODOLOGY I have collected the information for this term paper about BEP analysis by library work from different books, journals, articles, internet browsing, papers of professional’s degrees and different BEP practice of different company with online logging into their sites. ABSTRUCT Breakeven point analysis sometimes called cost volume-profit analysis, stresses the relationships between the factors affecting profits. Traditional break-even analysis is a relatively common managerial tool used in a wide variety of purposes for nearly all types of decision-making. Break-even analysis (sometimes called profit contribution analysis) is an important tool, which allows comparative studies between costs, revenues, and profits (Pappas and Brigham, 1981). This analytical technique facilitates the evaluation of potential prices, the impact of price changes and fixed/variable costs on profitability (Powers, 1987). This analysis can also be used to expedite decisions on investment return criteria, required market shares, and distribution alternatives (Kotler, 1984). Break-even is the sales volume at which revenue and total cost are equal, resulting in no net income or loss. It is typical to graphically depict break-even as the point where a firm’s total cost and total revenue curves intersect. This is the sales point where both variable and fixed costs are covered by the sales volume for the relevant range. If the break-even point is not achieved, that business will (or should) eventually go out of business. The breakeven point the profit is zero that is; the contribution margin is equal to the fixed costs. If the actual volume of sales is higher than the break-even volume there will be profit. FINDINGS BREAK-EVEN ANALYSIS Definition Details Break-even analysis An analysis to determine the point at which revenue received equals the costs associated with receiving the revenue. Break-even analysis calculates what is known as a margin of safety, the amount that revenues exceed the break-even point. This is the amount that revenues can fall while still staying above the break-even point. Investopedia explains ‘Break-Even Analysis’ Break-even analysis is a supply-side analysis; that is, it only analyzes the costs of the sales. It does not analyze how demand may be affected at different price levels. Moore & jaedicke The break-even point of the company or a unit of a company is the level of sales income which will equal the sum of its fixed costs and its variable costs. These costs are also referred to as â€Å"out of pocket costs† and â€Å"period costs†. (Source: ACCA, paper F, CVP analysis, page #47) ASSUMPTION OF BEP ANALYSIS The break-even analysis is based on the following assumptions: 1. Costs segregation: It is based on the assumption that all costs can be segregated into fixed costs and variable costs. 2. Constant Selling Price: The selling price remains constant. That is, selling price does not change with volume or other factors. 3. Constant Fixed costs: Fixed costs are constant, at all levels of activity. They do not change, with change in sales. 4. Constant Variable costs: Variable cost per unit is constant. So, variable costs fluctuate, directly, in proportion to changes in volume of output. In other words, they change in direct proportion to sales volume. 5. Synchronized production and sales: It is assumed production and sales are synchronized. That is, inventories remain the same in the opening stock and closing stock. 6. Constant sales mix: Only one product is manufactured. In case, more than one product is manufactured, sales mix of products sold does not change. 7. No Change in operating efficiency: There is no change in operating efficiency. 8. No other factors: The volume of output or production is the only factor that influences the cost. No other factors have any influence on break-even analysis. BREAK-EVEN ANALYSIS COMPONENTS To fully appreciate the break-even theory and related graphical depictions, it is necessary to have a basic understanding related to cost, revenue and profit. In order to facilitate this, one must first know the following components of break- even: Total cost Contribution margin Total revenue Semi variable costs Fixed costs and variable costs Relative range Margin of safety Net profit Selling Price per Unit: The amount of money charged to the customer for each unit of a product or service Total cost: is the sum of fixed cost and variable costs. Total revenue: is that amount of gross income received from product sales or a service rendered, and is equal to the price of a unit times the number of units sold. Forecasted Net Profit: Total revenue minus total cost. Enter Zero (0) if you wish to find out the number of units that must be sold in order to produce a profit of zero (but will recover all associated costs). Fixed costs: These are costs that are the same regardless of how many items you sell. All start-up costs, such as rent, insurance and computers, are considered fixed costs since you have to make these outlays before you sell your first item. Examples of fixed costs: – Rent and rates – Depreciation – Research and development – Marketing costs (non- revenue related) – Administration costs Variable costs: These are recurring costs that you absorb with each unit you sell. For example, if you were operating a greeting card store where you had to buy greeting cards from a stationary company for $1 each, then that dollar represents a variable cost. As your business and sales grow, you can begin appropriating labor and other items as variable costs if it makes sense for your industry. Direct variable costs are those which can be directly attributable to the production of a particular product or service and allocated to a particular cost centre. Raw materials and the wages those working on the production line are good examples. Indirect variable costs cannot be directly attributable to production but they do vary with output. These include depreciation (where it is calculated related to output – e.g. machine hours), maintenance and certain labor costs. Semi variable costs: often stay constant for a certain time period during production increases, then â€Å"step up† to a higher cost level at specific points of increased volume. An example of this is an insurance premium, which covers production to a certain level, which if exceeded, is changed to a new fixed level. To simplify the analysis process, semi variable costs are generally calculated and split into appropriate fixed and variable costs. Margin of Safety: The margin of safety is the units sold or the revenue earned above the break-even volume. For example, if the break-even volume for a company is 200 units and the company is currently selling 500 units, then the margin of safety is 300 units (500-200). The margin of safety can be expressed in sales revenue as well. If the break-even volume is $200,000 and current revenues are $350,000, then the margin of safety is $150,000 ($350,000-$200,000). In addition, margin of safety sales revenue can be expressed as a percentage of total sales dollars, which some Managers refer to as the margin of safety ratio. Contribution margin: is that amount which contributes to the fixed costs of the company and to its profits, after deducting the variable costs. Total variable costs are subtracted from total revenue to yield the contribution margin. The contribution margin can be expressed in total dollars, in dollars per unit, or as a percentage. Relative range: is the limit of production or output levels over which fixed costs remain constant. Above the relative range cost evaluations and respective relationships are no longer applicable. For instance, if a construction firm’s work doubled or tripled, the company would have to hire more people, rent more office space, and acquire more equipment thus increasing fixed costs and altering the entire break-even cost and revenue structure. PROCESS OF BEP ANALYSIS There are 3 steps of BEP analysis; these are started after each and every steps is finished. The sequence of the BEP analysis is: 1. Conduct a cost/income analysis of the construction firm to determine: 1. Fixed costs 2. Variable costs 3. Total costs 4. Total revenue 2. Calculate contribution margin and perform break-even analysis (Moore & Jaedicke). Variations of break-even: 3. Preparing different graphs charts statements. Cost volume chart Profit volume chart METHODS OF BEP ANALYSIS Break-even point can be determined by 4 ways with the break-even analysis. These methods are given bellow: 1. Break-even schedule. 2. Break-even charts 3. Algebraic formula 4. Income statement methods 5. Linear program. A detail overview has been given about the different methods of the break-even analysis. Break-even schedule: we can determine the break-even point with break-even schedule. The procedure of preparing break-even schedule is given follow: (with imaginary figure) Production We can observe the schedule that, when the production and sales is 4000 units then there is no profit and loss. So in break-even point the sale is 4000 units or 40000 taka. Break-even charts: The break-even point can be presented graphically. The pictorial presentation gives a better view of the relationship of cost, volume and profit. Graphical presentation gives immediate and clear understanding of the picture. This type of presentation always impresses the management as it gives instantaneous understanding of the situation The graphical chart of break-even analysis looks like this: Break-even chart Following are the steps involved in preparing break-even chart: 1. Sales volume is plotted on the horizontal line i.e. X-axis. Sales volume may be expressed in terms of units, taka or as a percentage of capacity. 2. Vertical line i.e. Y-axis is used to represent revenue, fixed costs and variable costs. 3. Both horizontal and vertical lines are spaced, equally, with the same distance. 4. Break-even point is the point of intersection between total cost line and sales line. 5. Sales revenue at the break-even point can be determined by drawing a perpendicular line to X-axis from the point of above intersection. 6. Total sales line and Total cost line intersect forming an angle known as ‘Angle of Incidence’. Break-even with profit volume chart: Profit-volume graph visually portrays the relationship between profits operating income and units sold. Proï ¬ t -volume (PV) graph provides a depiction of the amount of proï ¬ t or loss associated with each sales level horizontal, or x, axis on the PV graph represents sales volume; the vertical, or y, axis represents dollars of proï ¬ t or loss. Amounts shown above the x-axis are positive and represent proï ¬ t; amounts shown below the x-axis are negative and represent losses. Two points can be located on the graph: total ï ¬ xed cost and break-even point. Total ï ¬ xed cost is shown on the y-axis below the sales volume line as a negative amount. If no products were sold, the ï ¬ xed cost would still be incurred and a loss of that amount would result. Location of the BEP in units may be determined algebraically and is shown at the point where the proï ¬ t line intersects the x-axis; at that point, there is no proï ¬ t or loss. Amount of proï ¬ t or loss for any sales volume can be read from the y-axis. Slope of the proï ¬ t (diagonal) line is determined by the unit contribution margin and the points on the line represent the contribution margin earned at each volume level. Line shows that no proï ¬ t is earned until total contribution margin covers total ï ¬ xed cost. The profit-volume chart is simply the conventional break-even chart re-arranged to show changes in profit or loss which occur through volume changes either of sales or output. It is less detailed since it does not show separate curves for costs and revenues, but its virtue lies in the fact that it reduces any changes down to two key elements-volume and profit. For this reason, the volume-profit chart is useful for illustrating the results of different management decisions BEP Analysis with Algebraic Formula: Single product BEP equations: Breakeven Point = Fixed Costs / (Unit Selling Price – Variable Costs) Breakeven Sales Point = Fixed Costs / (1 – (Variable Costs – Unit Selling Price)) Breakeven Point= BEP (sales value in taka)/ sales in units Breakeven Point( in taka)= (Total fixed cost/CM per units)* Unit sales Break-even Sales (in taka) = Price per Unit Ãâ€" Break-even Sales Units The formula to calculate the breakeven point in units is: = Fixed expenses + operating income Unit contribution margin The formula to calculate the breakeven point in dollars is: = Fixed expenses + Operating income Contribution margin ratio Or = Target Profit Point in Units= Multiple product BEP analysis: Breakeven Point in Units: = BEP Analysis with income statement method: Breakeven can be computed by using either the income statement approach or the contribution margin formula approach. With the income statement equation approach, breakeven sales in units is calculated as follows: = (unit sale price x units sold) – (variable unit cost x units sold) – fixed expenses = operating income (solve for units sold to get breakeven unit sales). At the breakeven point, a sale minus variable expenses equals fixed expenses (there is no operating income at breakeven). So we can show the statement for BEP analysis with imaginary figures: Income statement (for BEP) Descriptions Taka Sales (at $16 per Unit) Less Variable Costs (at $12 per Unit) Contribution Margin Less Fixed Costs 3,840,000 2,880,000 960,000 960,000 Operating Profit 0,000 The observing figure indicating that contribution margin is 960,000 is equal to the fixed cost 960,000. So it has fulfilled the condition of break-even point at 24,000 units of sales. Break-even point analysis with linear programming method (multiple products): With the use of linear programming, break-even analysis proves to be much more useful. In fact, linear programming stretches the CVP relationships inherent in BP analysis into a fairly realistic quantitative approach to the incremental cost and revenue concept of microeconomics. There is no doubt that more businessmen and accountants will begin to consider the possibility of using LP to express CVP relationships and to drive the optimum combination of costs, volumes, profits. One need not worry about the size of the equations or the numbers of equations since computers are readily available to use the â€Å"simplex method† of solving linear equations. Furthermore, there is the possibility that the number of factors and equations could be loss in some situations. The process of BEP analysis in LP is following: Objective function: maximization or minimization. Production constraints determination. Sales constraints identification. Non negativity constraints. The objective function represents the fact that we are seeking the combination of products which when multiplied by their respective profit contributions will maximize the total profit contribution and thus profits. The constraints represent the facts there are limits on the available combination of products. A sales constraint indicates the upper limits of possible sales and production constraints indicate upper limits of production possibilities. Linear programming method is applied to the study of a real case in a small enterprise. The characteristics of this method are to make it necessary to use integer linear programming. Cash break-even point analysis: Many a time, it is difficult for the industrial units to become break-even in the initial years. From that environment, the concept of cash-breakeven point has emerged. The Cash break-even point may be defined as that point of sales volume, where cash revenues are equal to cash costs. In other words, if we eliminate non-cash items from revenues and costs, the break- even analysis on cash basis can be computed. Depreciation is, generally, a fixed cost. However, when plant and machinery is used for additional shifts, the additional depreciation is a variable cost. Reason for treating the additional depreciation as variable cost is the firm can avoid additional shift, at any time, and in such circumstances this cost would not be incurred. To calculate cash- breakeven point, depreciation is to be removed from fixed costs. Additional depreciation, component, treated as variable cost, is also to be excluded from variable costs. Similarly, deferred expenses are to be excluded from the fixed cost. Thus, cash-breakeven point may be calculated as below: Cash Fixed Cost Cash break-even Point (in terms of units) = Cash Contribution per unit BREAK-EVEN ANALYSIS FOR PARTS OF THE FIRM One can use break-even analysis for parts of the firm by recognizing the fact that many firms are multiproduct, multiplant, and multiterritory operations. In recognizing these complexities of modem-day business activities, the problems of cost allocation are quickly brought to the fore. Substantial amounts of factory overhead, distribution costs, and administrative costs are not traceable to individual products, product lines, manufacturing plants, and even sales territories. These no traceable costs are normally fixed costs such as factory administrative costs and general administrative costs. In order to illustrate the consequences of nonallocation of common fixed costs, the following types of companies will be considered: One product—one plant Two products—one plant One product—two plants Two products—two plants One product—one plant—two territories Two products—one plant—two territories Two products—two plants—two territories. One Product-One Plant Company In a company such as this, all costs are traceable to the product and to the plant. Thus there is no problem of allocation. With the facts given le1ow, the contribution per unit and break-even point can be calculated as shown: (with imaginary figure) Fixed costs †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$265,000 Variable costs †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$4.00 per unit Sales price †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8 .50 per unit Contribution per unit = $8.50 – 4.00 = $4.50 Break-even point = = 58,888 units. Two Product-One Plant Company In a two product-one plant situation, some costs will not be traceable to products. These are the common fixed costs. The fixed costs which are traceable to each product can be described as direct fixed costs. With the data given, break-even calculations can be made as shown below. Break-even Data Descriptions Product A Product B Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Variable costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Sales prices†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Common fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Break-even point Product A Product B Contribution per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Break-even to cover direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Two Product-Two Plant Company In a more complex situation with two products and two plants, there arise three layers of common fixed costs. These layers represent the costs common to products A and B in plant I and in plant 11 and the costs common to the entire operation of all products and all plants. Below are shown break-even data and break-even calculations to illustrate the two product—two plant situation. Break-even Data Descriptions Plant I Plant II Product A Product B Product A Product B Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Variable costs per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Sales prices per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Fixed costs common to products. †¦ Fixed costs common to total operations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Break-even Calculations Descriptions Plant I Plant II Product A Product B Product A Product B Contribution per unit†¦Ã¢â‚¬ ¦. Break-even to cover direct fixed cost†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. One product one Plant—Two Territory Company When sales territories are considered in a break-even situation, there aulses the possibility of fixed costs common to the sales territories as well as the possibility of dealing with variable costs segregated by sales and production. Descriptions Eastern territory Western territory Plant Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Variable costs per unit s†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Sales prices per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Common fixed costs†¦ Common to both territories†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Common to all operations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Break-even Calculations Descriptions Eastern territory Western territory Contribution per unit (sales price minus all variable costs)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Break-even to cover direct fixed costs of each Territory†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Two Product-One Plant—Two Territory Company The two product-one plant—two territory situations are very similar to the preceding illustration. Actually, the only differences are the extra layers of common fixed costs. Descriptions Eastern territory Western territory Plant Product A Product B Product A Product B Product A Product B Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Variable costs per unit†¦. Sales prices per unit. Common fixed costs: Common to Products†¦. Common to territory†¦.. Common to all operations†¦ APPLICATIONS OF BEP ANALYSIS IN SERVICE INDUSTRIES While many of the examples used have assumed that the producer was a manufacturer (i.e., labor and materials), break-even analysis may be even more important for service industries. The reason for this lies in the basic difference in goods and services: services cannot be placed in inventory for later sale. What is a variable cost in manufacturing may necessarily be a fixed cost in services. For example, in the restaurant industry, unknown demand requires that cooks and table-service personnel be on duty, even when customers are few. In retail sales, clerical and cash register workers must be scheduled. If a barber shop is open, at least one barber must be present. Emergency rooms require round-the-clock staffing. The absence of sufficient service personnel frustrates the customer, who may balk at this visit to the service firm and may find competitors that fulfill the customer’s needs. The wages for this basic level of personnel must be counted as fixed costs, as they are necessary for the potential production of services, despite the actual demand. However, the wages for on-call workers might be better classified as variable costs, as these wages will vary with units of production. Services, therefore, may be burdened with an extremely large ratio of fixed-to-variable costs. Service industries, without the luxury of inventor able products, have developed a number of ways to provide flexibility in fixed costs. Professionals require appointments, and restaurants take reservations; when the customer flow pattern can be predetermined, excess personnel can be scheduled only when needed, reducing fixed costs. Airlines may shift low-demand flight legs to smaller aircraft, using less fuel and fewer attendants. Hotel and telecommunication managers advertise lower rates on weekends to smooth demand through slow business periods and avoid times when the high-fixed-cost equip ment is underutilized. Retailers and banks track customer flow patterns by day and by hour to enhance their short-term scheduling efficiencies. Whatever method is used, the goal of these service industries is the same as that in manufacturing: reduce fixed costs to lower the break-even point. Break-even analysis is a simple tool that defines the minimum quantity of sales that will cover both variable and fixed costs. Such analysis gives managers a quantity to compare to the forecast of demand. If the break-even point lies above anticipated demand, implying a loss on the product, the manager can use this information to make a variety of decisions. The product may be discontinued or, by contrast, may receive additional advertising and/or be re-priced to enhance demand. One of the most effective uses of break-even analysis lies in the recognition of the relevant fixed and variable costs. The more flexible the equipment and personnel, the lower the fixed costs, and the lower the break-even point. (Source: www.assignmentpoint.com) CVP ANALYSIS VS BEP ANALYSIS CVP analysis is the boarder sense but BEP is the part of the whole system of CVP analysis. CVP analysis is differ from BEP analysis since former takes into account the amount of profit earned by a concern at present level of output and sales. But there is also those who feel that BEP analysis is just another name of CVP analysis. There are others who feel that BEP analysis is appropriate up to the point at which costs become equal to revenue and beyond this point, it is the study of CVP relationship. CVP is not static but BEP is fundamentally a static analysis the graph and charts are used can be changed with management decisions. The purpose of CVP analysis is to examine the effect of change in costs, volume, and price on profits. This is a comprehensive study. Break-even analysis is a part of CVP analysis. CHANGES IN BEP There are 5 common reasons of changing in BEP analysis. These are given bellow: 1. If there is any change in variable cost P/V ratio and BEP also changed. 2. If there is change in sales price of the product then the BEP also changes. 3. If sales mixed is changed than the P/V ratio & BEP changes. 4. If fixed costs changes the P/V ratio is not change but BEP ratio changes. 5. If the variable costs and fixed costs change at a time and in the same direction than the BEP also changes quickly. (Source: Marginal costing- CVP analysis by Prof. Mukbul Hossen) USES OF BEP ANALYSIS Break even analysis enables a business organization to: Measure profit and loss at different levels of production and sales. T o predict the effect of changes in price of sales. To analysis the relationship between fixed cost and variable cost. To predict the effect on profitability if changes in cost and efficiency. The break even analysis has different application in the business. In planning stage, the analysis is used in sales projection to determine how many units will have to be sold for the company to cover the cost associated with the production. Sales above breakeven point will results into profits. The analysis can be used by financiers to access the viability of business by accessing the units required to be sold before turning the venture into profitable business. Breakeven point can also be used by investors to determine the selling price of an investment at price which will not result into loss due to the sale of investments. LIMITATIONS OF BREAK-EVEN ANALYSIS Despite many advantages, break-even analysis and charts suffer from the following limitations: 1. Number of Assumptions: Break-even analysis is based on several assumptions and they may not hold well, under all circumstances. Fixed costs are presumed to be constant, irrespective of the level of output. It does not happen. When the production increases, above the installed capacity, fixed costs change as new plant and machinery has to be installed for increased production. Variable costs do not vary in direct proportion to the change in volume of output, due to the laws of diminishing returns. Selling price that is supposed to be constant also changes due to increased competition. 2. Application in Short Run: Break-even analysis is a short run analysis. In long run, the cost analysis may not hold good as the assumptions may vary and situation may be, totally, different. 3. Applicable in Single Product line: This analysis is applicable for a single product only. If break-even point for each product is to be calculated, fixed costs have to be allocated to different products, which is a practical problem in the real life. Otherwise, BEP for the overall firm only is possible to calculate. 4. No Remedial Action: It does not suggest any remedy or action to the management for solving the problem. 5. Other Factors Ignored: Other important factors such as amount of investment, problems of marketing and policies of Government influence the problem. Break-even analysis does not consider them. This analysis focuses only on cost volume profit relationship. 6. Limited Information: Break-even charts provide limited information. If we want to study the effects of changes in fixed costs, variable costs and selling prices on profitability, a number of charts have to be drawn. It becomes rather more complicated and difficult to understand. 7. Static View: More often, a break-even chart presents a static view of the problem under consideration. CONCLUSION This term paper is introduced on basics of economic break-even analysis. There are two primary beneficial uses for break-even analysis. These include techniques in company evaluation of desired profit levels and cost reduction impact analysis. Also, the decision making process can be enhanced by using break-even analysis in combination with other analytical tools such as Break-even Default Ratios, graphical, linear programming, income statement method (a sensitivity analysis on the limit of decreasing unit prices) and Degree of Operating Leverage (analysis on how a change in volume affects profits) for both single and multiple products. Inclusion of these tools to the BEP analysis’ in companies for business position and profitability analysis assist in enhancing the critical thinking process. It also provides these future managers of manufacturing and service with another tool to produce safe and sound managerial decisions, a typical requirement of graduate level students entering the workforce needed in the critical analysis of the connection between theoretical knowledge and with practice. Though the BEP analysis has the different limitation but it is widely using in managerial decision making. REFRANCES i. â€Å"Marginal costing –cost volume and profit analysis† Cost and Management Accounting, by Prof. Mukbul Hossen. ii. â€Å"Cost volume and profit relationships† Management Accounting by Moore & Jaedicke. iii. â€Å"Break-even analysis† Management Accounting by L. Wayne. Keller. iv. Cost accounting principles& practice by S.P. Iyanger. v. Management Accounting by Garrison. Noreen, Brewer. vi. Practical Business Application of Break Even Analysis in Graduate Construction Education by Charles W. Berryman, PhD. Journal of Construction Education Spring 1999, Vol. 4, No. 1, pp. 26-37. vii. â€Å"Experience managerial decision† by Boyne Resorts. viii. â€Å"Break-even analysis† by Jon Wittwer. ix. â€Å"Break-Even Analysis and Forecasting† by Professor Hussein Arsham. x. â€Å"Break-Even Point and Cost-Volume-Profit Analysis† chapter 9, page# 381 xi. Accounting for manager, costing for decision making , chapter 18, page #429 xii. â€Å" How to Do a Breakeven Analysis† â€Å"Breakeven analysis helps determine when your business revenues equal your costs† by Daniel Richards xiii. â€Å"Importance of Break Even Analysis† by Kaveh M, Thursday, January 05, 2012 xiv. Break-even analysis | Business plan template. www.Google.com xv. ACCA, Paper F. Cost and profit volume analysis. Page# 47. xvi. Student accountant issues 14/2010. ACCA .paper F5.