Portrait of a Young Man in a Red Cap: Sandro Botticelli :: essays research papers

Portrait of a Young Man in a Red CapSandro Botticelli, real name Alessandro di Mariano Filipepi, was one of the sterling(prenominal) painters of the Florentine Renaissance. His work, Portrait of a Young Man in a Red Cap, captures his highly personalized style. He is known for his execution and little use of lines to portray objects realistically. The Portrait of a Young Man in a Red Cap will be the first of our discussion, and first a background of Sandro Botticellis artistic relations is necessary.& adenine9Botticelli was born in Florence Italy (1445-1510) and worked as an apprentice to a goldsmith early in his career. He then served as an apprentice to the painter Fra Fillippo Lippi. After working with Lippi, Botticelli developed his sense of line working with Andrea del Verrocchio. By 1470 he had his own industrial planthop, where he spent most of his time producing pieces for the Medici family. It was by means of the Medici family that Botticelli was influenced by Christ ian Neoplatonism, which exemplified Christian views. From this point Botticelli developed such works as the Portrait of a Young Man in a Red Cap.&9The painting, which is quite simple in nature, depicts zero much than the bust of a teenage boy with a rubicund hat on. The boy is uniquely outlined on each spot with the right side of his body gently fading into a sinister backdrop and the left having a sharp and precise line separating him from the black. As the viewer may bank bill, the new-fangled man does not pose whatever facial gesture which may depict emotion. It is therefore almost unthinkable to know the feelings of Botticellis subject. Many feel that Botticelli was merely documenting the boys physical appearance without evoking feeling from his viewers. Botticelli overly used much more(prenominal) detail on his face than he did on the clothing of the infantile man, which supports that it is a portrait. He uses tones of red from the sharp hat to the tones of his s kin. A chocolate-brown color is used to unify his hair, lips, and eyes. The boys wardrobe also includes a jacket typical of the time period. In a more in depth look at the portrait, one may notice that it shades from a rich red color at the chair to a dark brown color at the bottom. The light source shines from the left side of the picture while it brightens the right side of the young mans body.

Death of a Salesman by Arthur Miller :: Papers

Death of a Salesman by Arthur Miller In every family social unit or household there argon roles that each outgrowths have to play. These are there so that each person knows what is expected of them and what to expect from opposite people. They can be basic roles such as the housework, for example bingle of a housewifes roles would be to keep the house clean. Or they can be less obvious, for example always be available to offer steamy support and being a friendly shoulder to cry on. These vary roles within a group of people can be prize and discussed by the members, overt, or it can be that the members themselves dont even realise they constitute or that any of these roles are assigned to them within the family group, covert. The roles that each member plays can be dependant on several things, for instance age, experience, evoke or even the job that they do. Over time these have changed. In past the roles were rigid and ascribed. Women were expec ted to be housewives and mothers and men to be the breadwinners being able to support their family financi anyy. Nowadays these narrow down roles have become to a greater extent blurred and conjugal roles in particular are often joint. even so in the 1950s we have to remember that the roles within the family were somewhat archaic and traditionalistic compared to todays society. Biff has several roles like all the members of the Loman family. As an elder chum salmon to Happy he offers him advice and help. The two of them get on very closely and have a good relationship. We see this at the start of achievement I when the two boys are in their bedroom. They talk candidly and with ease sharing a laugh and joke. They have grown up unitedly and Biff has always supported his brother and helped him out, we learn this from when Biff set Happy up with a girl for his first time. He is a good brother to Happy. Biffs other roles in the family are mostly all se t by Willy his father.

10 Reasons We Love Asean

10 REASONS WE LOVE ASEAN A nipper chromatic utan chills out at Sepilok, East Malaysias serviceman-famous centre for rescured orange utans. Smart, strong and found only in southeastern United States Asia, the orange utan was an indulgent choice to launch our lists of the 40 things we get by most about this region. 1. orangish UTAN Smart, charming and much stronger than they look, orange utans are Asias largest apes. Scientists have discovered that orange utans even have their profess cultures, with different groups developing their own style of tools. Some orange utans have even taught to use soft touch language.There are fewer than 55,000 left in the wild, on the islands of Borneo and Sumatra. 2. CORAL REEFS life story gets pretty complicated in Tubbataha Reef Marine Park, Phillippines. With 396 coral, 479 fish, six chisel and two sea turtle species, it has enceinteer biodiversity than any other take down of its size in the world. This World Heritage Site was once thre aten by pollution but the Filipinos are fighting to save it for the next generation to swim in. Tubbataha is part of Southeast Asias coral triplicity, which also covers Malaysia and Indonesia. . ELEPHENT Southeast Asia has marched to war and riches on the back of the elephant. These profound jumbos have carried kids and kings, and are still used for heavy work in Myanmar and other countries. Theyre also worshipped in Laos and Thailand especi aloney if theyre white or albino. Laos used to be called Pathetlao Lanexang, or Land of a Million Elephants, but the region now has fewer than 30,000 in the wild. 4. ORCHIDS What do Queen Elizabeth, Kofi Annan and Laura Bush have in common?Theyre all orchid hybrids that can be found in capital of Singapores famous National Orchids can be found in umpteen parts of the world, Southeast Asia has one of the widest collections. Singapore and Indonesia have orchids as their subject area flowers. These flowers dont just attract bees they can als o be used in food and medicine. 5. KITES Kites have a long archives in Southeast Asia, with the Sejarah Melayu mentioningkite fighting as far back as the 1400s. Each village has its own style, often drawing inspiration from batik designs, architecture or gods. There are fighting kites and singing kites, and giant ones as much as 6 metres in width.Major kite-flying festivals and competitions take present during the northeast monsoon, when strong winds carry the kites even through the night. 6. ROLLER-COASTERS Lifes full of ups and downs in Brunei in a good way. The country holds the world record for the most roller-coasters per person there are 0. 8 for all(prenominal) 100. 000 Bruneians. To join in the fun, visit Jerudong Park, the countrys theme park. 7. BAKILBAYAN BOXES Millions of Southeast Asians live and work in foreign countries, but they dont forget everyone at home. Filipinos working in faraway places love move huge gift boxes to their families.These care packages are c alled balikbayan (meanine returnee) boxes, and contain novelties from the foreign country, uniform food and toys. 8. SMS Southeast Asians dont need a cumulation of space to have a lot of fun. Just look at how wild we can go on our mobile phone screens. teenage Singaporeans won the title of fastest SMS-fingers in the world, not once, but twice. The Philippines, sometimes known as the SMS capital of the world, uses SMS for everything from poetry to political protests. 9. PUPPETS After a hard day working in the rice fields, its great to chill with a fun puppet show.Southeast Asia has a puppet love affair, celebrating it every year with the ASEAN Puppet Festival. Vietnam is famous for its water puppets, with carvel wooden puppets (above) making a splash on the surface of flooded rice fields. past theres wayang kulit the shadow plays that have entertained villagers and kings from Indonesia to Thailand for over 800 years. 10. locution ONE Every year, thousands satisfy their need for speed with the F1 Malaysian majestic Prix, Racing legends like Michael Schumacher have burned rubber on the Sepang circuit. Singapore will have F1 races from 2008.

Resolving international disputes Essay

Differences that you should be aw atomic number 18(p) of belongings truth Sources of righteousness and method of judicial reasoning Property rectitude polished police force You are either the implicit proprietor, or you are non. 3 compvirtuosonts of absolute self- go out usus (latin term) i.e. apply Right of use fructus ie. enjoyment of r thus farues Right to enjoy revenues abusus ie disposal Right to lag of that thing dismemberment This does non mean that the absolute thrower can non stick up away certain dutys of the seat, as long as the rights transfer fertilisation to the confesser E.g. usifruct farmer has a large tack of land and son wants to detect married and stimulate family. Farmer is non willing to allot up the farm, that offers him a part of the farm where he lets him manikin a house and farm on it, scarce after 20/30/40 course of instructions the land goes back to the father make in line if you lease an apartment from the ingester of a bu ilding, or a piece of land to farm on, etc you get the right to use it in thoughtfulness of rent. In this sense, the owner is giving away sensation right (the right to use the airplane propeller) as long as at the end they get the right of use back. vulgar Law Theory no absolute ownership of land King gives a portion of the coun raise to the Earls. In gross law, on that point is a difference mingled with ownership and be possessed ofion.The Earls possess it, they are holding the land for him. The Earls will provide him every year with manything in return (e.g. bushels of corn, men for war, etc). Earl gives a portion of that land to the Dukes, and asks that they hold it for them, in exchange for bushels, men etc. Dukes to the Lords, all the way to the eclogue/farmer. When the farmer died, he was non able to give it to his children it would go to the lord, etc up the chain and that someone would redelegate it. Known as the feudal trunk. Leasehold is when you hold it for a limited period of time. A freehold is where you hold the land forever, and you can change the land, leave the land to your children. The only way it reverts back to the king is if someone dies without leaving any heirs, which means it goes up the chain of ownership. 2 types of ownership Real Beneficial Origin and Concept of Trust William the Conqueror state I am Law, scarcely there were lines with this as the king could not get hold every showcase. Eventually, he became busy with other things (wars, etc) therefrom he narrow down up a system of mashs. They did not have to see everybody, unless(prenominal) they issue a writ. System of writs a judicature order relative someone that someone complained most you therefore you have to show up at court on x day.You only had a writ for certain problems. Trespass (tort) When someone caused you or your property personal detriment Habeas corpus (produce the body) When someone grabbed a relative of yours and wrongly imprisone d them. This came about because of the idea of Where there is a remedy (ie. a writ) there is a right, but if you did not have a writ to cover a specific problem, then you did not have access to the courts lead to a parallel system of bonnyice rallyed Equity lead to new wakeless concepts such as the TRUST Trust you are too well-off and do not want to be taxed. Therefore, you give some wealthiness to the friend who is going to hold it for you until the children are of age and you have died. The problem arises when the friend does not give it back. They have no writ therefore cannot take it back with court. When the friend goes to court, they argue that the land was prone on a condition of boldness (the friend was trusted by the father to give the property back). In addition to the possibility of someone being the absolute owner, they can overly be the owner subject of a trust. Trust difficult to define, Underhill gave one of the best definitions under(a) 5 partsAn 1 equitab le obligation, 2 binding a person ( trustee), 3 to deal with property over which he has go for (trust property), 4 for the benefit of persons (beneficiaries), of whom he (the trustee) may be one, 5 any one of whom may enforce the obligation Equitable obligation obligation created under the law of equity which was established by the courts of equity Who has the obligation The trustee What is the obligation To deal with the trust property over which he has control For what purpose For the benefit of the beneficiaries What is the consequence if the trustee does not deal with the property The Trustee can be sued by any one of the beneficiaries How a trust works There are 2 ways to primp up a trust The settler gives trust property to one or more trustees for the benefit of one or more beneficiaries (essentially a gift) Can be through a will or agreement (intervivos trust) involving the settler or the trustee By way of declaration of trust a person simply declares that he is holding cer tain property in trust E.g. someone wants to set up a business, but does not want it known that they are the shareholders.Therefore, someone else holds that position, but signs a shoot that states that all income goes to them, and they will exercise the wishes of the settler. Examples of trusts wills, Real Estate investing Trusts (REIT), endowments You may set up a family trust for tax take ininess purposes. You can spread your income across the beneficiaries of that trust. Shareholder agreements, where sometimes money is put into a trust. There are wide personal business and tax-planning purposes to trust. differences between accomplished law and common law ownership In everyday Law, a property can have two owners. The real owner (whose name appears as the owner) or the beneficiary owner In civil Law, you are the owner, or you are not. Only one type of ownership. 2 Sources of law and method of judicial reasoning both systems have 3 pedigrees Judicial Precedent ie. tribu nal decisions Legislation Doctrine ie. scholarly writings articles or books that are written to explain the law, and very often to point out it the difference between the two systems is the weight and importance of each source Common Law JUDICIAL PRECEDENT (most important) homage Structure imperative Court Court of Appeal Trial Court Each court is bound by its earlier decisions.Trial Court is bound by its earlier decisions unless overturned by the Court of Appeal, same thing for Court of Appeal with Supreme Court, etc ( descry decisis stand by the past). The Supreme Court is also bound by its own causalitys The Supreme Court has overturned its own precedents, such as the decision that people cannot be segregated but equal, as in the case with discrimination. Principal known as look decisis stand by the past Abortion example of Row vs wade (or something like that) How do you know when a judgement is a precedent To know that, you have to analyse the precedent Conditions for deci sion to be binding Decisions divided into two parts Ratio decidendi the reason for the decision for arriving at the decision (only this is the precedent) Obiter dictum other reasons that the judge has for coming to his/her conclusions It is often not clear which is the obiter dictum and which is the ratio decidendi. The facts have to be almost identical.What happens when they arrive a precedent they do not like They could try and understand differences between the case then and now. What then happens is that if the judges can fill out between it, they make judge-made law, which is an playing area of contestation and disagreement. Judges are not supposed to make the law. Legislation In the common law system, command is not as important as judicial precedent. If a court interprets a law in a manner in which the sevens doesnt like, parliament can pass a law countermanding that. Catch ( lawmaking is subject to judicial interpretation, and this means that the rules regarding stare decisis apply to interpretation. Therefore, when you are experienceing for in the common law system, and you are wondering what does this code mean, you look at any court judgements/precedents in order to understand its essence and application. Additionally, from a business point of view, there is very little polity on very important aspects of business law. (e.g. you find it on leases, contracts of sale, etc but other types of contracts such as agency, etc there is no legislation, and therefore purely jurisprudence applies. Additionally, to a large extent there is no legislation regarding tortsAs a source of law, it can supersede jurisprudence, but does not feature as lots. Doctrine Scolarly writings For historical reasons, doctrine is less important and less abundant than it is in the civil law system. They try to summarise the law and put it in a rational form. civil LAW Judicial Precedent (Jurisprudence) Not as important as in common law because a) There is no concep t of stare decisis (Courts are not formally bound by higher courts, they just carry more weight. Another level can just train to overrule) (2) Legislation Originally, the first code of laws that was developed in the western reality was developed by the Roman Empire. This was different for a huge military issue of places because it covered such a wide expanse. When Napoleon ruled, there were even differences within France itself He created a different set for France and the rest of the Empire, The Law of Paris, and codified it into one document, and in 1804 it became law.It dealt with things such as family law, property law, contract law, civil liability, etc A code does the following in regards to each area that it deals with, it sets out general broad principles then sets out certain principles within. They are so broad that it covers the subject matter. For example, in civil law under Quebec, civil liability is anyone that is capable, is liable for any damage he/she causes thro ugh a wrongful act to a third party. Once you have this principle you have rules of application (e.g. what is the liability of parents if their children does wrong) (3) Doctrine Doctrine is much more important than in the Common Law system. Before, in Common Law system, if you wanted to become a lawyer you didnt have to go to train, just work with lawyers and read books. Example Abraham Lincoln never went to school he studied on his own and ended up proper a lawyer with the help of those he worked with. Ended up fair one of the most renowned layers in the the States before he went into politics. Difference between the two Civil law ( would read Justinian finale and make annotations and commentaries and some would start publishing codes.When Napoleon made some laws, books came out analysing the books and laws. Judges read the laws and doctrines as a basis for their judgements (today there is more doctrine in the Civil Law system than common law) Common ( Lets see what the jud gment says Civil ( lets see what the doctrine says sub judice SYSTEMS SPREAD BY COLONIZATION AND CONQUEST Common Law Includes India, England, USA Why common law is different around the world slope Common law applied to the Colonies, so far as it was fitted by its institutions and circumstances. This means that you apply the English Common Law as far as needed, then you apply a chain of precedents As colonies gained independence, they established a cut-off date after which British precedence would not apply to them Over time, jurisdictions formed their own supreme Courts under their own state of appeal. After a certain date, Canada said that their Supreme Court judgements were right, and people could not go to the British House of Lords for an overruling, and this happened everywhere.Civil Law Formed out of Spain and all of her colonies, Germany, Italy, Portugal and its colony Brazil, and each country has its own civil code. The rules in France are not the same as the rules set ou t in Quebec, however the sources, the role, all of that is similar. Quebec Situation Was both a French and British colony. The French King was given a selection keep Quebec, or keep the islands of St Pierre and Miquelon. He decided to keep the islands. In 1774, the Quebec Act was adopted by parliament. In 1774, the 13 colonies started to jabbing for independence. They adopted the Quebec Act, which was intended to protect the religion, language and culture. It created a hybrid system of Common Law and Civil Law. It said that local Quebec Law (Civil Law) will govern property, contracts, family law, civil liability.Basically, in Quebec, what was used was old Roman law and the custom of Paris. Under the Quebec system, the court system became a British system. The go was that Common Law heavily influenced civil law. July 1866, the Civil Court of Law in Canada codified the Civil Law in Quebec (like Napoleon and France). very much of the Civil Code of Canada was taken by the Napoleonic Code. Unlike what you would call the traditional Civil Law System, stare decisis was used in Quebec. If you read a judgement from a Court of Quebec and one outside Quebec, you would fountainhead whether it is not a Common Law system. This is because they are a Civil Law system, but they reason similarly to the Common Law system.

Explain the Main Difficulties That are Faced During Overseas Study Essay

As Australian universities oblige obtained popularity in the worldwide zone, the number of afield students has been increased progressively. Accompanying with the overseas hire trend, numerous difficulties that are faced during the overseas study appeared. To be specified, the term overseas study in this essay faeces be defined as students from those non-English speaking countries, especially Asian countries, receive the third cultivation in Australian universities. There are many difficulties washbasin be encountered during the overseas study, some of which are the barrier of language, the new room of education and the deflexion of acculturation.Firstly, the general problem in the overseas study is the language barrier. Although the language abilities of overseas students take on been tested and verified by the language tests such as IELTS or TOEFL, there are hushed some obstacles in the English usage for academic purpose and insouciant communication. For instance, on campus lectures, tutorials, consultations and discussions are normally conducted in English, so there fecal matter be a huge number of technical terms that have never been heard by those international students. It may cause faulty apprehension of some certain problems. The fast-talking and the use of slang during off campus customary life such as the purchase of food, clothes and other necessities stack also make a confusing. Therefore, academic or special usage of English can lead to some trouble in understanding as the incomprehension of English usage of those overseas students.The second difficulty that can be faced during the overseas study is completely different sense modality of learning. As differences of education widely exist among countries and also the gap amongst elementary education and tertiary education is generally concerned, overseas students result face two huge changes while receiving education abroad. To give an example, in many Asian countries, the stu dy style before college is more uniform being driven or in another word, passive, whereas the tertiary education undertaken in Australian universities is more inclined to an independent process. As a consequence, the lack of motivation and automaticity can be shown on some overseas students that the education of those students may not be continued.Thirdly, the difference of subtlety is considered as one of the main difficulties that can be faced during overseas study. cultivation varies from country to country, and the culture difference between Asian countries and Australia is tremendous. The hard adaption of culture difference should be made. For example, the food culture, the clothing culture and the religious culture can be quite different. A lot of Asian students utilise to have lunch as the main meal, however, in Australia, supper is regarded as the main meal. Hence, overseas study can be hard when spending succession and energy on making adaption of these differences.In conclusion, the trio main difficulties that are faced during the overseas study are the barrier of language overdue to the incomprehension of some specific terms and usage in English the all told different way of learning which depends on the independence the huge difference of disparate culture which can be hard to be adapted. Of the three difficulties, the culture difference is the toughest because it is hard for an international student to adjust himself from a background to a wholly unlike one.

Seed Germination

The time that a beginning fools, and whether or not it actu t step to the fore ensembley does germinate, depends on many factors. These factors include the chemical substance environment, which moldiness be the right conditions atomic number 8 must be present, and repressing chemicals must not be present. sprou pratg likewise depends on the physiologic environment. Temperatures must be suited to the seed, and trip out quality and quantity must also be suited to the bear of the seed. In some cases, in all these conditions atomic number 18 met, and still, the seed fails to germinate. This is be get under ones skin the seed is give tongue to to be dormant (Bewley and inkiness 1985).Seed quiescence is a transitory deficiency, or block of an capable seed to complete germination chthonian suitable conditions. There argon both different types of dormancy, embryo, and coat dormancy (Kucera et al.2005). Embryo dormancy is by and large common in woody species, scarce deje ction also be found in blossoming plants as well. Coat dormancy is when the tissues that enter the seed ar too mean and the seed stacknot overcome the constraint. Seeds toilet be released from dormancy through beingness chilled, sometimes for several weeks, or sometimes even months, at temperatures of angiotensin converting enzyme to five degrees Celsius. This means that seeds that bank on such ways of dormancy must wait for the shabby seasons to pass before they can germinate (Bewley and Black 1985).Many seeds can germinate with, or without gay, but the plants that require groundless, are called photoblastic, and are controlled by the phytochrome (Kendrick and Russell 1975). Phytochrome has two descriptions, the first one, Phytochrome ruby- florid (Pr), is change by ruby- violent motiveless, to the befriend form, phytochrome removed-off bolshy (Pfr). Far red radiation can upset the whole process. Phytochrome outlying(prenominal) red absorbs far red illumine (7 30nm), and phytochrome red absorbs red imperfect (660nm) (Toyomasu et al. 1997).Seeds that are pornographic in drearness tire outt germinate unless they are clear to red well-situated for a short period of time. For a red vague to be effective, irrigate content in the seed must be at 15%, because dry seeds do not reply to red light. In lettuce seeds that are matured naturally, phytochrome is most commonly in the form of phytochrome red, and in the dehydrated form, the conversion to phytochrome for red light is not possible (Kendrick and Russell 1975).Lettuce is an serious vegetable cultivated worldwide, and requires high quality seeds. Lettuce seeds are unable to germinate in the dark, and are unable to germinate at high temperatures. These characteristics affect the range that new seeds are developed (Metzger et al. 2009). lightheaded is a very important factor in releasing seeds from dormancy. Seeds can be affected by being exposed to blank light from just a fewer s econds, to or even minutes, others require sporadic light. The light frequency that is postulate depends on the temperature. Lettuce seeds that are bought in stores are usually treated to amend the germination process, even when lots of light is unavailable. Although, light sensitive leaves look at a lot higher levels of phytochrome far red light to subscribe to the seed out of dormancy (Kendrick and Russell 1975). utilize all the information I have gathered, I hypothesised that the red light and white light would cause a greater percentage of germination than the other lights, because they produced more far red light.Methods The lettuce seeds that we employ (Lactuca sativa L.cv Tango), were dried and stored at 22oC until we used them. We used gibberellin stinging (GA3) of 90% purity, at the following concentrations 10-3, 10-4, 10-5, and 10-6. The red light source we used was gathered by filtering white light that came from a twenty-five watt fluorescent bulb, through two l ayers of dark red cellophane paper. We got the far red light by a twoscore watt incandescent bulb. The light was then filtered through a container containing 10cm of irrigate, which was position above the two layers or red and blue cellophane. The white light we obtained was taken from a lux watt light bulb. Twenty to thirty-five lettuce seeds were placed on two layers of whatman No. 1 filter paper, and all seeds were equally controlled in a room with a green light bulb.In individually dish, 5ml of distilled water was added, along with 5ml of its appropriate GA3 solution. The dishes were wrapped in one layer of tin foil, and put in a darken box. A control was also prepared. The seeds were added to a dish with distilled water. All the experiments were conducted at the same temperature, 24oC. When everything was ready, to figure out how many seeds were germinating, we counted how many seeds in each petri dish had a white radical coming out if it. When we were done, we put down o ur results, and pooled them with the rest of the class (Migabo 2011).Seed GerminationThe time that a seed germinates, and whether or not it actually does germinate, depends on many factors. These factors include the chemical environment, which must be the right conditions oxygen must be present, and inhibitory chemicals must not be present. Germination also depends on the physical environment. Temperatures must be suited to the seed, and light quality and quantity must also be suited to the needs of the seed. In some cases, all these conditions are met, and still, the seed fails to germinate. This is because the seed is said to be dormant (Bewley and Black 1985).Seed dormancy is a short-lived deficiency, or block of an able seed to complete germination under suitable conditions. There are two different types of dormancy, embryo, and coat dormancy (Kucera et al.2005). Embryo dormancy is mostly common in woody species, but can also be found in blossoming plants as well. Coat dormancy is when the tissues that enclose the seed are too tight and the seed cannot overcome the constraint. Seeds can be released from dormancy through being chilled, sometimes for several weeks, or sometimes even months, at temperatures of one to five degrees Celsius. This means that seeds that rely on such ways of dormancy must wait for the cold seasons to pass before they can germinate (Bewley and Black 1985).Many seeds can germinate with, or without light, but the plants that require light, are called photoblastic, and are controlled by the phytochrome (Kendrick and Russell 1975). Phytochrome has two descriptions, the first one, Phytochrome red (Pr), is transformed by red light, to the second form, phytochrome far red (Pfr). Far red radiation can reverse the whole process. Phytochrome far red absorbs far red light (730nm), and phytochrome red absorbs red light (660nm) (Toyomasu et al. 1997).Seeds that are grown in darkness dont germinate unless they are exposed to red light for a short period of time. For a red light to be effective, water content in the seed must be at 15%, because dry seeds do not respond to red light. In lettuce seeds that are matured naturally, phytochrome is most commonly in the form of phytochrome red, and in the dehydrated form, the conversion to phytochrome for red light is not possible (Kendrick and Russell 1975).Lettuce is an important vegetable cultivated worldwide, and requires high quality seeds. Lettuce seeds are unable to germinate in the dark, and are unable to germinate at high temperatures. These characteristics affect the rates that new seeds are developed (Metzger et al. 2009). Light is a very important factor in releasing seeds from dormancy. Seeds can be affected by being exposed to white light from just a few seconds, to or even minutes, others require intermittent light. The light frequency that is required depends on the temperature. Lettuce seeds that are bought in stores are usually treated to improve the germination pr ocess, even when lots of light is unavailable. Although, light sensitive leaves need a lot higher levels of phytochrome far red light to bring the seed out of dormancy (Kendrick and Russell 1975).Using all the information I have gathered, I hypothesised that the red light and white light would cause a greater percentage of germination than the other lights, because they produced more far red light.Methods The lettuce seeds that we used (Lactuca sativa L.cv Tango), were dried and stored at 22oC until we used them. We used gibberellin acid (GA3) of 90% purity, at the following concentrations 10-3, 10-4, 10-5, and 10-6. The red light source we used was gathered by filtering white light that came from a twenty-five watt fluorescent bulb, through two layers of dark red cellophane paper. We got the far red light by a forty watt incandescent bulb. The light was then filtered through a container containing 10cm of water, which was placed above the two layers or red and blue cellophane. The white light we obtained was taken from a sixty watt light bulb. Twenty to thirty-five lettuce seeds were placed on two layers of whatman No. 1 filter paper, and all seeds were equally controlled in a room with a green light bulb.In each dish, 5ml of distilled water was added, along with 5ml of its appropriate GA3 solution. The dishes were wrapped in one layer of tin foil, and put in a darkened box. A control was also prepared. The seeds were added to a dish with distilled water. All the experiments were conducted at the same temperature, 24oC. When everything was ready, to figure out how many seeds were germinating, we counted how many seeds in each petri dish had a white radical coming out if it. When we were done, we recorded our results, and pooled them with the rest of the class (Migabo 2011).

Operational Plan Essay

Offices Assistant Operational jut outGoalIncrease the sales in each lineage by 10% by June 2013Objectivesa) include computer graphic design servingsb) learnedness of additional printer, photocopier and delivery caravan. c) Reorganize of fixtures and fitting within the store to thrust space for the equipment d) Multi-skill current retail product staff to include service knowledge. e) Increase in human resource requirements.StrategyIn determine to increase the sales, the high society will assume to employee 10 more pot with costumer service background, and provide the correct training of the products and services. ConsultationStakeholder character in the ProblemConsultation MethodSenior Management police squadDecision Makerfeedback sessionemail communicationsnewslettersStore theater directorDevelop an operational proposeMeetingsgroup meetingsinterviewsEmployeesImplementers of the planFocus groups cogitate sessionsFeedback sessions.SuppliersSupply equipmentEmail communicat ionNewslettersCustomersEmail communicationNewslettersMediaInvolved in the advertisement exEmail communicationNewslettersActionsIn order to grapple the organization goal and objectives the following are the action that should be taken a) Include a graphic designerThe Marketing department need to advertise the position of graphic designer. prudent four-in-hand of the areaTime rove 18 Oct 2013 to 18 of November 2013 figure 500b) Acquisition of additional printer, photocopier and delivery van To increase the sales, The Company will need to provide additional equipment. Responsible Store managing directorTime frame 20 Oct 2013 to 18 of November 2013Budget 2500c) Make space for the new equipmentReorganize of fixtures and fitting within the store to make space for the equipment. Responsible Store ManagerTime frame 15 Oct 2013 to 20 November 2013Budget 1000d) TrainingMulti-skill current retail product staff to include service knowledge.Responsible Store Manager and team membersTime fra me 18November to 30 November 2013Budget 2000e) Recruitment10 more people go to be hired.Responsible Store managers and Manager of specific Areas.Time frame 20 Oct to 18 November 2013Contingence planIf the strategy of increasing the sales 10% by next grade doesnt work after the high season(November to January). We will need to focalization more in how to advertise more the products and services provided. Because we already have the trained people to continue to project. The Marketing department need to think in a strategy to get more costumers to increase the sales. caseTo increase the sales by 10% by next year. The company need to invest in the project $6000. That include a graphic design services, acquisition and organization of new equipment. Recruitment and training. Approval pay heedPositionDateSingCarolina PrietoSenior ManagementCarolina PrietoDavid GarciaStore gutterDavid Garcia

Sex education in high school

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Case of Thabo Meli V R

THABO MELI v R Fact of the case The defendants had taken their intended dupe to a hut and plied him with drink so that he became intoxicated. They then stunner the victim around the head, intending to kill him. In fact the defendants only succeeded in knocking him unconscious, but believing the victim to be dead, they threw his body oer a cliff. The victim survived but died of exposure some time later. The defendants were convicted of murder, and appealed to the washstand Council on the ground that there had been no coincidence between mens rea and actus reus in order to put them liable for murder.Principle of the case Approach use is the serial of acts. This approach involves treating a serial publication of distinct act as continuent part of a larger transaction. Liability may be attached where at some point in the series of acts, the accused has the necessary mens rea plane if the mens rea does not coincide precisely in time with act causing remainder. Argument by the appe llant The appellant contended that the two acts done were screen out acts.The first act was done tended to(p) by mens rea which did not caused the death but the second act that caused death. They argued that the second act was not accompanied by mens rea, therefore, they were not guilty of murder. Defence by the respondent it appears from the medical exam evidence that the injuries which deceased received in the hut were not satisfactory to cause the death and that the final cause of his death was exposure where he was left at the foot of the krantz.There is no doubt that the accused solidifying out to do all these acts in order to achieve their plan. nous of the case It was impossible to divide up what was really one series of acts the crime was not reduced from murder to a lesser crime, exactly because the appellants were under some misapprehension for a time during the completion of their immoral plot and, therefore, the appellants were guilty of murder.

Ensure work safety Essay

IntroductionI guard read and break the current policies and procedures of Coffeeville on extend wellness and gum elastic. I comp atomic number 18d them with WHS acts, regulations and codes of practice and highly-developed WHS guidelines for following areas. These guidelines will help employer to control condition the study attempt of infections. These guidelines will not only improve preventive outcomes but will also hold in employer in demonstrating that they are conflux obligations under transaction wellness and prophylactic laws.WHS criteriaWHS Guidelines for respective areas1. Organizational commitment to locate, adapt, blow up and communicate wrench wellness and sentry go policies in order to be compliant with WHS legislation enclose managers and senior leadership have to be committed to ensure WHS vigilance system I functioning properly. They are responsible that solely mental faculty members are exercising the WHS procedures. Managers have the responsibility of re sub judice opinioning the Risk twistion excogitate on a monthly basis.Leaders of the entire oeuvre are required to follow the requirements of WHS legislation by communicating to the marchforce of its requirements and ongoing changes to adopt and adapt the WHS policies. A proper training of WHS policies and procedure is to be delivered to pertly employees at time of recruitment. Regular discourse and point of reference between focvictimization and employees is required time to time to maintain wellness and steady-goingty at run short as per required under WHS legislation.During WHS credit or meeting all WHS policies and procedures has to be habituated in writing to workforce. Also suggestions should be asked from employees to make them contribute towards maintaining the work commit safe, lay on the line free and quality ending making. All staff members are told and trained to fill fortune and take chances insure forms. Teams are to be made to assess risks a nd infers at workplace and submit report with suggestions to avoid those risks. All the information much(prenominal) as the hazard inspection reports, minutes of OHS Committee meetings, grouping meetings, suggestions, circulars or former(a) OHS information should be provided to staff via e-mail, newsletters or handover printout.Accurately explain pertinent provisions of WHS Policy, legislation and codes of practice to staff. Systematically WHS training needs of employees in line with organizational requirements, online employee health and safe program, provide workplace breeding opportunities, safety manuals and put clear safety signage. Ensuring the distribution of work health and safety policies and procedures on a range of topics to each division or group, setting up processes to ensure bear onation so-and-so go between the national body and state and local groups or divisions.2. WHS responsibilities for obligation holdersThe start wellness and rubber Policy cle arly defines the rights and responsibilities of duty holders. All duty holders have to comply with comp either policies and procedures. Do not use nigh(prenominal) faulty equipment, do not misuse some(prenominal)(prenominal) of equipment or neer use boththing without training if needed, wear proper PPE and report any WHS issues, including hazards, injuries, illnesses and shape up misses.3. Human resources and financial commitment for an effective work health and safety mastery systemHuman resource de vocalismment should assigned Health and rubber representative, first aid attendant, fire attendant, health and safety committee to be formed and HR has to make sure of proper training. It is chore of HR to provide financial and sensual resources to enable the effective effectuation of the piece of work Health and Safety. These financial resources must be provided in calculate allocation to the Workplace Health and Safety group.4. How to set up a consultation and take ap articipative arrangements according to relevant WHS legislationPart 5 of the WHS Act 2011 (the Act) requires PCBUs to consult with workers about WHS matters that affect their workplace health or safety. As workers now includes all people completing work for the PCBU this includes consultation with employees, contractors, sub-contractors, volunteers, labour-hire workers and any other person completing work for the PCBU. Prior to consulting with workers, PCBUs and workers must ab initio determine work groups. A work group is a group of workers with similar WHS concerns and work conditions. A work group may upside multiple locations but include similar duty activities or a work group may cover a range of job types in a single location. Workers gutter be represented in the negotiation and determination of a workgroup by their union Once work groups are determined then each work group can determine the best method for WHS consultation. The options for WHS consultation includei. Healt h and Safety Representatives (HSRs)ii. Health and Safety Committees (HSCs)iii. Other agreed arrangements(meetings)5. How to record and communicate outcomes of consultation over WHS issues and how quickly to provide information about the outcomes of participation and consultation to work teamsAll consultations over WHS issues and their outcomes are to be recorded using standard templates and document control processes like minute taking if its a first-string meeting. These documents can be maintained on the Workplace Health and Safety section of connection website as examples or trip studies. Work teams can be notified with workers newsletter, notice in staff style and staff can also be notified about changes by netmail to relevant work teams and stakeholders. Policies should to be reviewed regularly in consultation with work teams and relevant stakeholders. All policies should to be authorized by the senior management and their issue date recorded on the relevant document.6 . The process for identifying hazards crossways the organization including the stages of hazard identification and procedures used to ensure new proposed changes do not create any new hazardsTo identify hazards the following procedures are recommended (i) Talk with workers (including contractors) who are or will be answering any tasks to identify all potential hazards and the best ways to eliminate or reduce risk as workers have encountered hazards near misses they as part of their work. We can ask workers to participate in surveys and questionnaire can be given to them to find out more about workplace hazards. (ii) Past incidents/accidents have to be examined to find out what was wrong, why that has happened and whether the incident/accident could occur again. (iii) All faulty appliances are to be reported to relevant sections of company so that they can be fixed or replaced as curtly as possible. Proper training should be provided prior of using any machinery or power tools.All faulty machinery is tagged with faulty or do not use signs. (iv) Regular inspections or checks of workplaces are necessary to eradicate hazards and minimize risks. Regular assessment leads to new ideas of making workplace safer for staff. Brainstorming is required before implementing any new policies or any other changes to avoid any new hazards and before implementing on new policies a trial run is necessary.7. The process of analyzing risks and ranking them and control procedures to diplomacy risks It is necessary to assess and analyze the risk. Risk assessment determines severity of risk, review of existing risk control measures, action required to avoid or control risks and urgency of action required. Risk assessment involves considering the possible results of someone being exposed to a hazard and the likelihood of this occurring. level of risk = consequence x likelihoodSome steps of risk assessment and procedures to treat risks are as followedIdentify the hazardsi. Wa lk around your workplace and look at what could passably be expected to cause harm. ii. drive your employees or their representatives what they have in mind. They may have noticed things that are not forthwith obvious to you. iii. Check manufacturers instructions or data sheets for chemicals and equipment. iv. Remember to think about long-term hazards to healthDecide who energy be harmed and howi. some workers have particular requirements, eg new and young workers, migrant workers ii. Cleaners, visitors, contractors, maintenance workers etc. who may not be in the workplace all the time, members of the public, if they could be hurt by your activities.Evaluate the risks and decide on precautioni. accentuate a less risky optionii. prevent admission charge to the hazardiii. organize work to reduce exposure to the hazardiv. issue individual(prenominal) protective equipment and provide social welfare facilities (e.g. first aid and washing facilities for remotion of contamination ).Record your findings and implement themi. a proper check was madeii. you asked who might be affectediii. you dealt with all the obvious significant hazards, taking into grudge the number of people who could be involved iv. the precautions are reasonable, and the remaining risk is low and v. Involve your staff or their representatives in the process.A sizeable plan of action often includes a mixture of different things such as A few cheap or easy improvements that can be done quickly, perhaps as a temporary declaration until more reliable controls are in place Long-term solutions to those risks well-nigh likely to cause accidents or ill health long-term solutions to those risks with worse potential consequences Arrangements for training employees on the main risks that remain and how they are to be controlled Regular checks to make sure that the control measures stay in place and Clear responsibilities who will lead on what action and by when? look into your assessment and update if necessaryFew workplaces stay the same. Sooner or later, you will bring in new equipment, substances and procedures that could lead to new hazards. It makes grit therefore, to review what you are doing on an ongoing basis.Look at your risk assessment and think about whether there have been any changes? are there improvements you still need to make? Have your workers spotted a problem? Have you learnt anything from accidents or near misses? Make sure your risk assessment stays up to date. 8. The procedures for maintaining an effective work health and safety management system These procedures are required so that safe and fit environment can be provided to workers. It is about setting up a system or standard procedures to be made to follow in different situations regarding WHS. It involves planning and identification of hazards, hazard/risk assessment and control of hazards/risk.The Workplace Health and Safety team has identified the health and safety legal requirement s applicable to Coffeeville e.g. legislation, Codes of Practice and Australian Standards, and maintains a library for access by all staff. Objectives and targets are to be set for regarding workplace, health and safety. in that respect must be some guidelines set to implement these procedures. Finance and physical resources to enable the effective implementation of the Workplace Health and Safety vigilance System. These resources are provided for in the provision of the budget allocation to the Workplace Health and Safety team and the overall budget of the individual work units. The Work Health and Safety Policy clearly defines, documents and communicates the responsibilities and accountabilities of Senior management executives, Managers and Supervisors, Employees and Contractors and Subcontractors. Coffeeville in consultation with employees identifies training needs in relation to performing work activities competently, including health and safety training.Consultation betwee n management and employees is an essential part of effectively managing health and safety in the workplace. Management must consult with employees so that they contribute to decisions about the implementation of safety practices. A communication network is necessary in order to provide safety and welfare information to staff, contractors and visitors through the following media like WHS website, targeted correspondence and emails to employees and stakeholders, safety manuals, signage and safe work procedures.Coffeeville measures and reports its health and safety performance on a regular basis via WHS inspections, and incident, accident and hazard reports. The Workplace Health and Safety team prepares an annual report for the Coffeeville Executive and Council on the management of health and safety. The report provides the necessary information on the performance of the WHSMS to enable review of the WHSMS on an ongoing basis, ensuring that the systems in place continue to meet the nee ds of the company.9. What undecomposed WHS advice to be usedIt is necessary to employ or engage a suitably qualified person under WHS legislation to advice on issues impacting the health and safety of your employees. Consultant can be hired if there is no suitable person with required skills and knowledge at within shaping or someone from workplace is to be provided with proper training to perform the job. A consultant or qualified can give you advice onestablishing, maintaining or improving safe systems of workidentifying, eliminating or controlling workplace hazardsactions to eliminate or reduce the risk of a worker being injured Taking samples or measurements of workplace environments (eg air samples, noise readings or ergonomic assessments). Can give advice to review and revival of companys WHS policy 10. The requirements for strict compliance with WHS legislative framework to meet legal requirements WHS policies and procedures of company must be designed under the guideli nes given in Work Health and Safety Act 2011(WHS Act) and Work Health and Safety Regulations 2011(WHS Regulations). The WHS Act provides a framework to protect the health, safety and welfare of all workers at work and of other people who might be affected by the work.Duty of an organization includes ensuring, so far as is reasonably practicable provision and maintenance of a work environment without risks to health and safety provision and maintenance of safe plant and structures and safe systems of work safe use, handling and storage of plant, structures and substances provision of adequate facilities for the welfare at work of workers, including volunteers, for example toilets, first aid facilities, and provision of information, training and instruction or supervision that is necessary to protect all persons from risks to their health and safety arising from their work.Referenceswww.vwa.vic.gov.auhttp//www.safeworkaustralia.gov.auhttp//simulations.ibsa.org.au/australian_hardwareht tp//simulations.ibsa.org.au/coffeeville

Cone Health Organizational Chart and Structure Essay

The classical opening consists of organisational design that subdivides work and specifies tasks. The classical theory completelyows the different plane sections to run with ability by giving module members different task to perform. The classical theory is composed of four elements division and specialization of labor, chain of command, shapingal structure, and swing of command. Division and specialization of labor reduces the workload of the employee that will increase development throughout the composition. The chain of command is authority, power, and responsibility delegated from high levels of authority to the cast down levels. Organizational structures be how the departments ar arranged and how command is maintained and how converse is achieved through a formal dodging.The span of control is how many employees a manager post in effect manage. (Sullivan, 2012). The structure of this organization provides for an environment for guest centered feel for by offering services of acute heraldic bearing with different levels of cargon such as emergency services, med-surgical units, intermediate c are unit, intensive care and labor and delivery. Each division is managed by a specific leader, such as the manager, who reports to the chief of breast feeding. The managers are more(prenominal) in contact with round and constitute direct communication with cater members as well as patients in the hospital.This personal level of communication allows for managers effectively to communicate the importance of the mission of the hospital, which is to exceed expectations and provide quality wellness care to all at all times. With this mission in mind, it ordure lead to a close relationship with client care. The use of selective pronounceation frames is the way to communicate throughout the hospital to round members. There are two charting systems utilize in the organization and an assignment board system in each department. The first one is tinge Data Management, which is used in the emergency department, and the second is the Meditech, used in the other departments in the hospital. All information systems are visible to all nurse staff solely cannot be edited interdepartmentally. Verbal communication method can be in the form of informing peers concerning the level of care already delivered to a patient and expecting others to follow through.We are expected to formally inform each other of what need to be done concerning our patient via the Emergency Data Management and Meditech. The GroupWise E-mail system is used by staff for internal communication and exchange purposes, and it can be accessed both in the hospital and at home via the internal intranet. Information from different departments comes to staff via e-mail, and all are encouraged to check their email daily. Staff members are also provided with a physical mailbox, with their names on it where everyone is provided with departmental information. Decision-making re garding policy change may be done by departmental basis, but must be approved by the chief nursing executive.For compositors case, the standardized of work was change in the triage process, but before management employ the change, it had to be approved by the chief halt executive, and he or she will decide based on the Nurse Practice Act. Restructuring of hold back leadership is currently in progress to allow nurses to occupy more input on leadership and its decision making pattern in organizations. The chief nurse executive reports to the regional vice-president of nursing, whereas all directors of each nursing department reports to the chief nurse executive.The organizational structure has its strength and weakness. whiz weakness that experiences in this structure is the lack of communication between departments. specialism in this structure is that the chief-nursing executive is not left to make all decisions on his or her own because they have the help of managers and directors of the different departments. These lax structures of the organization is constantly at test as staff do frequently communicate with each other about what is expected in the protrude of care to achieve an efficient client centered care.The bespeak nurse writing on the assignment board the activity of plan of care into the system as per each department to allocate patients to nurses and the staff nurse reports uses formal communication in the day-to-day operations of the organization the activity of plan of care into the system as per each department. For example at that place are formal meetings daily with the house supervisor, the managers, and leaders of the department to discuss bed availability in the hospital. Issues of power and control exist between the different floors and the emergency department. There is always competition for staffing resources, and if there is a float pool nurse on call, the charge nurses have to show who has a spectacularer need for the float pool nurse leading to charge nurses to compete for the nurse. St. Lukes Hospital is located in a lower middle-class neighborhood and caters to all ages.The hospital caters socially to the infants and pediatric patients. It has recently expanded the acute-stroke and short-stay unit also known as an observation unit. There are patients of different ethnicities while there are many patients who do not speak English the use of the voice communication phone has come into use quite often. The row phone removes language barriers between the patient and the health care provider and allows the patient to fuck off proper care. A lot of patients in the community have say they come to our hospital because they have read in magazines that we are a great hospital. Generational differences that influence organizational culture are on the rise in the work environment. There are a great number of new younger nurses coming out of nursing schools, which federal agency new ideas.The older n urses sometimes have problems accepting new nurses because they look to want to change things. Some of the older nurses feel they are beingness pushed out of the nursing field by the new nurses and feel they are being forced to retire. In this paper there has been a discourse of organizational structure and functions, creation of client-centered care, information systems, power issues within the organization as well as decision making abilities. There have been discussions about social and cultural influences and how they integrate into delivery of care in the organization, and finally how generational differences influence organizational culture of the workplace as it shapes the future. It will be appropriate to expect more input into decision making culture via a developed formal and informal system to increase the input from the first responder group-the staff nurses and certified nursing assistants.ReferencesSullivan, E. J. (2012). Effective leadership and management in nursi ng (8th ed.). Boston, MAPearson.

Assess the Short Term Significance of the Suez War of 1956

Assess the short term import of the Suez contend of 1956 The Suez contend had profound short term signifi nethersidece in many aspects. It can be argued to be one of the first wars in the Arab-Israeli conflict which involved substantial foreign involvement. Although Britain and France were humiliated and lost their wreak in the pump tocopherol, it in high spiritslighted the rising importance of Cold War government activity in the warmheartedness vitamin E. Egypt and Israel can be considered as winners of the Suez War Egypt assembleed make love control of the Suez render and Israel had access to the Straits of Tiran.However, both countries were to re main(prenominal) antipathetical and the legacy of the Suez War will be conflict, not peace. First of all, the Suez War in 1956 played a significant role in Nassers Egypt. T present were many gains for Egypt from the Suez War. American Historian, William Polk verbalizes in western eyes, the Suez War make Nasser a hero and c laimed a political victory within a array defeat, this rumourmonger shitly infers to the unsuccessful attempt of Britain and France to set aside Nasser which made him became a symbol of anti-colonial movement.This statement is rein soldiersd by the spoken language of Nasser, where he wrote that the Suez War regained the wealth of the Egyptian people and it was clear for the Egyptian people that they could defend their country and secure its license, while this comment is partly accurate, as Egypt did manage to gain complete control of the Suez Canal and obtained a large quantity of British military stores, the source here is clearly biased because Nasser had deliberately failed to describe Egypts casualties from the war. He had through with(p) this to promote his bit as not only the Egyptian leader, tho a leader which all the Arab nations looked up to. notwithstanding their success, Egypt had suffered the highest casualty with total finale up to 1600, while Israel, Britain and Frances death were well below a hundred. Additionally, Egypt had failed to control the Gaza Strip and Photograph A shows despite control of the Suez Canal, Egypt was inefficient to use the canal efficiently to fund the country for instance, by put in toll fees. The Suez War critically damaged Egypts relations with America. In response to Americas cancellation of a promised grant of 46 million dollars towards building the Aswan dam, American aid was replaced by Russian aid.However, one should ever so be mindful that Nasser did not want Egypt to be tied to the Soviet spousal relationship as he wanted Egypt to be neutral. Conversely, in American eyes, Egypt became part of the Cold War as any country which was not part of Western alliance and which bought arms from tocopherolern Europe was plainly as bad as the USSR. The Suez War 1956 was of great significance for Israel. We can reinforce Avi Shlaims interpretation on the Sinai campaign to help yieldle the impact on Israel . Despite an Israeli, Avi Shlaim gives a neutral point on the impacts to Israel.The origin of the Sinai campaign was initially planned by Ben Gurion and its leaders untold(prenominal) as Moshe Dayan. Its 3 Operational Objectives were to defeat the Egyptian Army, to establish up Straits of Tiran to Israeli shipping and to put an end to Fedayeen attacks crossways Israels southern border. Moshe Dayan, in his memoirs, the Story of My Life, was confident that the three main objectives were achieved by the end of the Suez War. The Israeli army won a clear military victory which proved the Israeli Defense Forces the strongest in the Middle East this was upgrade beef up by Moshe Dayan as Nasser learned the honor the power of Israels army. Although Shlaims view that damage to Egypt was slight and quickly repaired due to timely withdrawal from Sinai, Historian Normal Lowe argues that the inflicted heavy losings on Egypt in men and equipment would take years to make hefty. Furtherto a greater extent, Israel managed to gain access to the Straits of Tiran, allowing them to trade with Asia and Africa. The end to Fedayeen attacks proved grand success, the Sinai Peninsula became effectively demilitarized guarded by UN troops which would allow Israel to enjoy xi years of security and stability along the border with Egypt.As well as the Three Operational Objectives from the Sinai Campaign, it consisted of three political aims to overthrow Nasser, expand Israeli borders and establishment of a new political order in the Middle East. Unlike the successes from their operational objectives, they failed to achieve the political aims. In the first political aim, Israel paid a heavy political price for ganging up with Britain and France against the sudden forces of Arab nationalism. In the second political aim involving Israels borders, Israel was forced to run out all the territory it had conquered.The third aim however, written by Shlaim tends to deviate Moshe Dayans v iew that the victory in Sinai meant that Israel emerged as a state that would be welcomed as a friend and ally. While this may not be directed at Arab nations, it may wee-wee been implied in cost of relations with foreign powers. Although Ben Gurion failed to topple Nasser and achieve his political aims, the Suez War had allowed Gurion to force Sharetts resignation which initially gave him the option of launching a war against Egypt. Moreover, Shlaim contends that Israel and Ben Gurion learned two important slightons from its experience in the Suez War.Firstly, Israel must aver on nuclear deterrence to protect its borders rather than expanding it. Secondly, Israel was to depend on the US in future(a) decision making and must commode and directly consult with the US before engaging in future wars this is evident in the Suez War, where Israel was pressured by US withholding aid and bump from the United Nations to withdraw from Sinai. The impact of Suez War led to a high tide o f Arab Nationalism in the Middle East. When Nasser regained control of the Suez Canal he destroyed the statue of De Le Sepps a clear message of Egypts discourtesy for western imperialism.Arabs reduced oil supplies to Western Europe showing they find become more anti-western. Syria and Saudi Arabia also broke off relations with Britain and France. In 1957, a Treaty of Arab Solidarity was signed by Egypt, Syria, Jordan and Saudi Arabia. Despite the mistrust remaining surrounded by the Arab states, this treaty highlighted the Arab nations all had a coupled aim to overthrow Israel and gage the Palestinians. This is supported by Ian J. Bickerton and Carla L. Klausner as they demonstrate how Suez war only deepened the Arab desire for revenge.Furthermore, William Cobban argues that the legacy of the Suez Crisis will be war not peace, and that Nasser would rally the Arab nations to a full exceed war against the Israelis. This view of Arab Nations continual avenging attitude towards I srael is reinforced by Andrew Goldsmith, as he argues that the yield of the Suez War resembled a singultus rather than a true turning point in the bill of Egypt and Israels internal politics. It was one of many conflicts in which Arab countries and Israel ca-ca failed to solve any existing tensions.Another short term significance of the Suez War was that it greatly damaged leading European colonial powers particularly Britain. Keith Kyle argues that Suez affirm to the world that Britain was no longer a superpower, as Britains failure to overthrow Nasser and secure the Suez Canal had cost them world degradation. With a clear indication of Britains end of imperialism, it led to a further decline of British and French influence around the world such as in Africa and South-East Asia. The Suez War encouraged rebels in Algeria, where the Algerians gained their independence from France in 1962.Britains failure had cost them to lose foreign ally the Israelis now looking towards the the States as their main supporter. Britains fall influence in the Middle East is further supported by Normal Lowe, where Britains ally in Iraq, premier Nuri-es Said came under increasing attack from other Arabs for his pro-British attitude. Britains damage from the Suez War and so led to financial trouble where its international reserve was seriously depleted. Because of the impedimenta of canal and the disruption of pipeline caused by the Suez War, gas rationing was introduced in Britain.This meant Britain had no choice but to become more obedient and less reluctant to oppose any US policy for its financial support . While Mordechai Bar-On, the Bureau Chief- General of Moshe Dayan states in hindsight that from the view of Britain and France, the Suez war was a major mistake. From Israels point of view, it was perhaps lucky that they made the mistake, because it was to this mistake, Israel became more ready for the next round in 1967. France on the other hand went its knowledge wa y, opposed to Britains decision to side with the US.Led by de Gaulle, it left(p) NATO and turned to leading Europe alongside a newly comfy Germany. The Suez War had a profound impact on the Cold War. hot seat Eisenhower explained that as a result of Suez, The Middle East, which had always been coveted by Russia, today be prized more than ever by international socialism, this outcome was perhaps made by President Eisenhower himself as timothy Naftali, author of Khrushchevs Cold War explains that Nikita Khrushchev was subject to get apart with nuclear bluff, showing weakness of the US that the Soviet Union exploited.As Egypt turns towards the Soviet Union for aid, Eisenhower was to become even more determined in containing communism. He set up the Eisenhower Doctrine which offers economic aid and military protection to Arab states that agree to reject communism. He even stated, Since we are roughly to get thrown out of the Middle East, we might as well confide in Arab nationali sm, showing Eisenhowers awareness that the Middle East was to become the arena of the Cold War.However, his comment cannot be fully relied on as it was perhaps an excuse for America to enter the Middle East with dual objectives, as in Canadas point of view, supported by William Cobban, Eisenhowers beginning to commit US troops to the Middle East what he said he would never do was to replace Britain with its own brand of imperialism. In conclusion, despite major losses inflicted on Egypt, Nasser was able to turn the defeat into a political victory in which Nasserism influence, where a blend of Pan-Arabism, positive neutralism and Arab socialism was to extent throughout the Arab nations.The results of the war have also proved Israels strength and determination in securing its position in the Middle East. Britain and France was to be humiliated and the Suez War accelerated decolonisation and had caused them to lose influence in the Middle East. Relations between the USSR and USA hav e evidently resulted in a freeze rather than a thaw. However, the Suez War was just one of many events that had failed to resolve peace between Israel and Egypt. Andrew Goldsmith argues that the internal politics of the Middle East were affected much less significantly than its external politics by the events of 1956. , Israels gain from the opening of Straits of Tiran and its peaceful border with Egypt were all reversed in 1967. Nasser still refused to recognize Israel. The contradiction is made by Moshe Dayan where he confirms that the result of Suez War stated Reactionary and aggressive nature of Israel, and because it made Nasser the defined leader of the Arab World. Word count -1986 Appendix Photograph A obtained from http//www. theegyptianchronicles. com/ term/1956Jubilation. html Bibliography Secondary 1. Michael Scott-Baumann , Crisis in the Middle East Israel and the Arab States 1945-2007, 2009 2.Normal Lowe, Mastering upstart World tale,2005 3. Avi Shlaim, The Iron cir cumvent Israel and the Arab World 4. Kirsten E. Shulze, The Arab-Israeli Conflict,1999 5. Andrew Goldsmith, http//www. hillel. upenn. edu/kedma/05/goldsmith. pdf 6. Paul Reynolds, http//news. bbc. co. uk/2/hi/middle_east/5199392. stm, 7. http//israelipalestinian. procon. org/view. answers. php? questionID=000472 Contemporary 1. Michael Scott-Baumann, Conflict In the Middle East Israel and the Arabs, 2007 2. http//millercenter. org/president/speeches/ exposit/3360 3. http//www. spartacus. schoolnet. co. uk/COLDsuez. tm 4. http//www. historylearningsite. co. uk/suez_crisis_1956. htm 5. William Cobban, Mission Suez. The Canadian puzzle 6. National Geographic Suez Crisis 7. The Egyptian Chronicles 1956, Photograph in Appendix http//www. theegyptianchronicles. com/Article/1956Jubilation. html , 8. Council on exotic relations, http//www. cfr. org/content/meetings/hungary_suez-summary. pdf &8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212 1 . Conflict in the Middl e East Israel and the Arabs rascal 23. By Michael Scott-Baumann 2 . http//www. theegyptianchronicles. com/Article/1956Jubilation. html 3 .The Iron Wall Israel and the Arab World page 143-185 by Avi Shlaim 4 . Mission Suez. The Canadian Experience by William Cobban 5 . http//israelipalestinian. procon. org/view. answers. php? questionID=000472 6 . http//www. hillel. upenn. edu/kedma/05/goldsmith. pdf 7 . Modern World History page 238-289 8 . National Geographic Suez Crisis 9 . http//news. bbc. co. uk/2/hi/middle_east/5199392. stm- Paul Reynolds 10 . http//millercenter. org/president/speeches/detail/3360 11 . http//www. cfr. org/content/meetings/hungary_suez-summary. pdf 12 . Mission Suez. The Canadian Experience by William Cobban

Richard Brandt

Richard Brandt Rule Utilitarianism Chapter two in our book philosophic Perspectives on penalization covers different philosophers views on Rule Utilitarianism and how it is apply to misconduct and un pr ventureice of justiceful acts. In Richard Brandts discussion he raises one-third questions that should be addressed when identifying our American system of punishment. What is justifi able punishment for a evils past actions? What argon good principles of punishment? What defenses should be used as good excuses to keep aroundone from being punish? Our actions should be channelize by a set of prescriptions the conscientious following of which by whole would conduct maximum net expectable utility-grade (Brandt, 1972). In Utilitarianism they direct the set of rules or practices that would produce the greatest net expectable utility if every(prenominal)one followed them.Net Expectable Utility is a more positive outcome for a higher percentage of the population. Brandt believ es our system of punishment is based on troika assumptions (1) Fear of punishment deters criminal behavior. (2) Imprisonment or prettys dumbfound ring wrongdoers less likely. 3) Imprisonment stops the criminal from harming ordering while that soulfulness is in prison or incarcerated. Punishment is itself an evil, and hence should be avoided where this is coherent with the public good. Punishment should have precisely such a percentage bakshis of severity that the probable disutility of greater severity just balances the probable throw out in utility (less aversion because of more somber threat)(p. 94). I have to fit out with Brandt on this view because if the punishment does non fit the offensive, criminal behavior is reliable to be more prevalent.Im a debauched believer in scaring the malicious minds into playacting lawfully and abiding by the law in fellowship to keep the majority of the public safe. Brandt says that the bell should be counted along with the value of what is bought. This means to me that the punishment HAS to equal, if non be greater, thence the nuisance. He too says that many criminals will go undetected and because of that some penalties will have to be so sinful that the risks outperform the gain in whatever the iniquity might be.Another agreeable point Brandt fall upons is that the more serious crimes should carry the heavier penalties not just for prevention of the crime plainly also to motivate the criminals to displume a less serious rather then a more serious crime. To make sure that the identical punishment be inflicted on any social status, and that the very(prenominal) pang is felt from the crime, Brandt says that heavier fines would be dampn to a richer man then to a poorer man. If a rich man were to receive the same fine as a poor man it may barely give him any suffering at all.While if a poor man met the same penalty financially as a rich man he may remain in debt for the remainder of his li fe. Brandt then begins to speak Jeremy Bentham and of such excuses that would not make a person criminally liable for a crime. He first mentions that a man who committed a crime that was not yet a law cannot later be punished for it. I have to agree here because you arent breaking the law if it isnt one yet. I also, however, believe that if that prior non-law is severe becoming and the evidence is still applicable in court then the person can be tried and found guilty after the fact.His irregular excuse is that the law had not yet been made public. In order for the public to know they are performing a unlawful act they must first know that what they are doing is against the law and can allow for in punishment and fines. The third excuse is that if the offender was an infant, insane or intoxicated they should also be excused of the crime. I think that nonaged and insane offenders may have a legitimate excuse, and the same may go for the intoxicated but in order for the intoxicate d to be excused from punishment, it must not be voluntary intoxication.Bentham then says the offender can be excused if they were ignorant of the possible consequences and thought they were acting in a lawful way. I dont agree with this view because it is the citizens responsibility to know that he or she is acting unlawfully and what the consequences of their actions may be. I didnt know I couldnt do that is something police officers hear all the time and if they let everyone who said that to them go free theyd probably be out of a job. Benthams final excuse is that the motivation to commit the offense was so hale that no threat of law could prevent the crime (Brandt, 1972).I believe that some offenders get angry enough to ignore the consequences of the crime they close to to commit but this is still not excuse for breaking the law and the law should still be applied to these people. How would a judge be able to determine if soul was acting maliciously or out of dainty emotion? Richard Brandt states that Benthams legal defenses need some amending. He says that not punishing in certain cases will reduce the amount of suffering brought to the public by the law and that by not punishing in all of these cases will cause a negligible increase in the incidence of crime (Brandt, 1972).Brandt says that the utilitarian is committed to defend the concept of tight liability in order to get a strong stoppage effect when everyone knows that all behavior of a certain sort would be punished. When speaking of involuntary actions that lead to criminal actions Brandt says that people who commit tearoutside(a) crimes in the heat of anger dont think approximately the consequences of their action and therefore would not be deterred by a stricter law.He also says that these people are unlikely to repeat the crime so that a smaller sentence should be given to them in order to give up a good man for society. I like this idea but I find it hard to agree with completely. Who is to say which crimes are impulsive and which crimes are premeditated? Of course, some circumstances make it obvious which are impulsive for ideal, a man saving a small tiddler or woman from a kidnapper and killing them in the process, but many crimes can be called impulsive and therefore let a man who isnt telling the truth receive a lesser punishment for his crime.Richard Brandt says that some say utilitarianism needs to view imprisonment for crime in the same light as quarantining and individual. He uses the example of someone being quarantined after being diagnosed with leprosy. They are taken away from public for the greater good of the public in order to not spread disease. We cannot treat criminals the same however. Criminals need to be shown punishment for their crime so going to prison cannot be made comfortable to them.It has to be a time of sorrow and pity so that it both fears future criminals and prevents criminals from becoming repeat offenders. Most criminals wil l be allowed back into society after severing their time, lepers will never see society again. at that place is a difference between the kind of treatment justified on utilitarian grounds for a person who may have to make a sacrifice for the public welfare through no open frame of his own, and for a person who is required to make a sacrifice because he has selfishly and deliberately trampled on the rights of others, in clear view f the fact that if he is apprehended society must make an example of him (Brandt, 1972) My favorite part of this section is when Richard Brandt compared the utilitarian view of punishment to that of a parent with a minor. A parent lets the child know of the rules, about how to be safe, and about right and wrong. The child must know of the large act before he or she can be punished for it. A parent will give a more severe punishment to their child according to what they have done to break a rule.The parent establishes rules for the future good of the chi ld (Brandt, 1972). All this is done to make life at home tolerable and to ensure that the future of the child is a bright and successful one, punishment is an essential part of every one of our lives and whether we are avoiding it or being put through punishment, it is for the greater good. WORKS CITED Brandt, Richard. (1972). Rule utilitarinism (iii). In G Ezorsky (Ed. ), Philosophical Perspectives on Punishment (pp. 93-101). Albany State University of New York Press

Broadening Your Perspective Essay

The idea for this example is to further explain operation Based Costing and how it can help the Ideal Manufacturing Company accompaniment its cost at the correct level. Activity establish costing is outlined as An action mechanism based costing (ABC) system recognizes the relationship amongst costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods.. (Investopedia, 2014)A.) 17-2 broadening your perspective asks that we compute the exercise-based overhead rate for each activity cost. To calculate the activity-based overhead rate for each activity cost we mapping the formula The following chart argon the outgrowths of that formula for each activity cost related to is driver.For market abbreviation we take the market abstract amount/hours of analysis. This is 1,050,000/15,000=$70.00. For the overlap design we take the product design of 2,350,000 change integrity by the number of designs 2,500. T his is calculation is 2,350,000/2,500=940. For the Product Development we calculate the Product Development/ frame of Products. 3,600,000/90=40. Lastly the prototype testing/Number of Tests or 1,400,000/500= 2,800.B) The next section that we are looking at is How much cost would be charged to an in-house manufacturing department that consumed 1,800 hours of market analysis time, was provided 280 designs relating to 10 products, and request 92 engineering tests. The following chart is based on these calculations.The market analysis is calculate by taking the reckon rate of 70*1,800 hours. This calculation comes to a $126,000 cost. The product design is careful by multiplying the previous calculations of 940*280. This calculation comes to $263,200 in costs. The Product Development is calculated by 10 products* recalculated 40,000. This calculation is equal to $400,000in costs. We then take the Prototype testing pre-calculated 2800*92 engineering tests. This calculation is equa l to $257,600 in costs. The tot costs after the sum is $1,046,800.C.) These calculations are taken based on the question asked of How much cost would serve as the basis for price an R&D bid with an outside company on a contract that would consume 800 hours of analysis time, require 178 designs relating to 3 products, and result in 70 engineering tests?The following chart is the above calculationsFor this dress of calculations we take the 800 hours of analysis time and multiply it by 70 which calculates to the $56,000 in costs. Product design is calculated by taking 178 designs multiplied by 940= $167,320 in costs. Product development is calculated by 3*40,000= 120,000 on costs and prototype testing is equal to 70*2800=196,000 in costs for a total of $539,320.D.) The benefit to Ideal Manufacturing of applying activity for both in house and outside charging purposes is that the use of activity based costing leave show a more(prenominal) accurate selling proce of the product and the exit that is taken. Without activity based costing being used Ideal Manufacturing could be charged a higher selling price. This would not be perfection for Ideal Manufacturing as their competitors could get sm completelyer selling prices. In all activity based costing helps the company to make sure that they are using the correct cost for each of their products and provides the company with a more accurate selling price.ReferenceInvestopedia. (2014). Activity Based Costing. Retrieved from http//www.investopedia.com/terms/a/abc.asp

Break-even analysis Essay

INTRODUCTIONEvery comp any(prenominal)(prenominal)s corporate managers deliver a goal of maximizing shargonholder wealth. However, condition that no obvious, single course of action leads to fulfillment of that goal, managers must lease specic course of action and develop plans and controls to pursue that course. Beca c completely planning is coming(prenominal) oriented, uncertainty exists and information helps reduce that uncertainty. Controlling is fashioning actual death penalty align with plans, and information is taked in that process. Much of the information managers habituate to plan and control reects relationships among harvest salute, interchange prices, and sales messs. changing adept of these essential comp onenessnts in the sales mix pull up stakes puddle changes in early(a) components. Foc practice sessions on analyzing how ledger, price, prot helps in predicting emerging conditions (planning) as well as in explaining, evaluating, and acting on p ull up stakess (controlling). in advance generating prot a company must rst reach its break- make up off establish, which circumstanceor that it must generate sucient sales taxation to obscure aggregately bell? .By linking woo behavior and sales lot, managers tush use the break even summary. Information provided by these BEP analyses helps managers focus on the implications that loudness changes would have an carry on on organizational protability compendium. My objective is to analyze the term BEP psycho abridgment in a boarder sense with diametric court concepts and new(prenominal) related matters which be needed to calculate BEP, providing the broad overview ab turn up BEP synopsis and its implication in incompatible aspect, which bequeath ultimately help us to take different management finishs.METHODOLOGYI have placid the information for this term paper intimately BEP analytic thinking by subroutine library work from different books, journals, arti cles, internet browsing, papers of professionals degrees and different BEP practice of different company with on striving logging into their sites.ABSTRUCT come acrosseven heyday abbreviation around convictions c aloneed personify deal- meshwork abbreviation, stresses the relationships between the factors affecting pull ins. Traditional break-even abbreviation is a relatively unwashedalty managerial tool use in a wide-eyed variety of purposes for nearly all types of decision-making. Break-even analysis (sometimes called cabbage contri merelyion analysis) is an eventful tool, which allows comparative studies between appeal, receiptss, and profits (Pappas and Brigham, 1981).This analytical technique facilitates the evaluation of likely prices, the impact of price changes and bushel/ versatile star be on profitability (Powers, 1987). This analysis elicit also be employ to expedite decisions on investment return criteria, necessitate market sh atomic number 1 8s, and distri bution alternatives (Kotler, 1984). Break-even is the sales slew at which revenue and total damage ar equal, resulting in no net income or firing. It is regular(prenominal) to interpretically depict break-even as the destine where a rigids total cost and total revenue curves intersect. This is the sales rouse where both covariant and intractable cost atomic number 18 covered by the sales volume for the pertinent grasp. If the break-even target is non achieved, that business result (or should) eventually go out of business. The breakeven point the profit is zero that is the theatrical role de trapation is equal to the dogged be. If the actual volume of sales is high than the break-even volume there will be profit.FINDINGS BREAK-EVEN analysis DefinitionDetailsBreak-even analysisAn analysis to peg down the point at which revenue received equals the be associated with receiving the revenue. Break-even analysis calculates what is known as a coa st of safety, the pith of money that revenues exceed the break-even point. This is the amount that revenues move fall plot of ground still staying above the break-even point. Investopedia explains Break- even off AnalysisBreak-even analysis is a supply-side analysis that is, it lonesome(prenominal) analyzes the be of the sales. It does not analyze how demand whitethorn be abnormal atdifferent price levels.Moore & jaedickeThe break-even point of the company or a whole of a company is the level of sales income which will equal the sum of its fixed be and its variable cost. These be be also referred to as out of pocket cost and period be.(Source ACCA, paper F, CVP analysis, page 47) ASSUMPTION OF BEP ANALYSISThe break-even analysis is based on the following assumptions 1. Costs segregation It is based on the assumption that all cost pile be segregated into fixed cost and variable costs. 2. ceaseless Selling value The merchandising price remains constant. That is, sel ling price does not change with volume or another(prenominal)(prenominal) factors. 3. Constant repair costs frigid costs are constant, at all levels of activity.They do not change, with change in sales. 4. Constant Variable costs Variable cost per building block is constant. So, variable costs fluctuate, considerly, in parity to changes in volume of output signal. In other words, they change in direct proportion to sales volume. 5. Synchronized output and sales It is assumed overlapion and sales are synchronized. That is, inventories remain the kindred in the opening standard and closing stock. 6. Constant sales mix Only one crop is manufactured. In case, to a greater extent(prenominal) than one harvest-feast is manufactured, sales mix of ingatherings interchange does not change. 7. No Change in operating efficiency on that point is no change in operating efficiency. 8. No other factors The volume of output or output signal is the just now factor that influences the cost. No other factors have any influence on break-even analysis.BREAK-EVEN ANALYSIS COMPONENTSTo fully estimate the break-even theory and related graphical depictions, it is necessary to have a staple fiber understanding related to cost, revenue and profit. In order to facilitate this, one must first know the following components of break- evenTotal cost parcel perimeterTotal revenueSemi variable costs firm costs and variable costsRelative range border promissory note of safetyNet profitSelling monetary value per whole The amount of money charged to the customer for each unit of measurement of a proceeds 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 come up of units sold. Forecasted Net Profit Total revenue minus total cost. Enter Zero (0) if you wish to convalesce out the number of units that must be sold in or der to allege a profit of zero (but will recover all associated costs). Fixed costs These are costs that are the same regardless of how more items you sell. All start-up costs, such(prenominal) as rent, indemnity and computers, are considered fixed costs since you have to coiffure these outlays before you sell your first item. Examples of fixed costs Rent and rates Depreciation Research and development Marketing costs (non- revenue related) Administ symmetryn costsVariable costs These are happen costs that you absorb with each unit you sell. For example, if you were operating a recognize card store where you had to buy greeting cards from a unmoving 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. strike variable costs are those which can be directly attributable to the mathematical product of a special(a) product or ser vice and al fit(p) to a imageicular cost centre. piercing materials and the wages thoseworking on the production line are proficient examples. Indirect variable costs cannot be directly attributable to production but they do vary with output. These include derogation (where it is metric 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 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 deliberate 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 compa ny is currently selling ergocalciferol 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 dimension.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 aspect firms 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 ANALYSISThere are 3 stairs 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 costs2. Variable costs3. Total costs4. Total revenue2. Calculate contribution margin and perform break-even analysis (Moore & Jaedicke).Variations of break-even3. Preparing different graphs charts narratives.Cost volume chartProfit volume chartMETHODS OF BEP ANALYSISBreak-even point can be determined by 4 ways with the break-even analysis. These methods are presumptuousness bellow 1. Break-even schedule.2. Break-even charts3. Algebraic command4. Income statement methods5. Linear program. A detail overview has been assum ption 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) proceedsionWe can observe the schedule that, when the production and sales is 4000 units then there is no profit and wrong. So in break-even point the sale is 4000units or 40000 taka. Break-even chartsThe break-even point can be presented graphically. The graphic presentation gives a better view of the relationship of cost, volume and profit. graphic presentation gives immediate and clear understanding of the picture. This type of presentation ever impresses the management as it gives instantaneous understanding of the bit The graphical chart of break-even analysis looks like thisBreak-even chartFollowing are the steps mired in preparing break-even chart 1. sales volume is plotted on the plain line i.e. X-axis. sales volume whitethorn be expres sed 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 even 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 chartProfit-volume graph visually portrays the relationship between profits operating income and units sold. Prot -volume (PV) graph provides a depiction of the amount of prot 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 prot or loss. Amounts shown above the x-axis are positive and represent prot amounts show n at a overturn place the x-axis are blackball and represent losses. deuce points can be located on the graph total xed cost and break-even point.Total xed cost is shown on the y-axis below the sales volume line as a negative amount. If no products were sold, the 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 prot line intersects the x-axis at that point, there is no prot or loss. Amount of prot or loss for any sales volume can be hit the books from the y-axis. Slope of the prot (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 prot is earned until total contribution margin covers total 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 chan ges 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 both trace elements-volume and profit. For this yard, the volume-profit chart is useful for illustrating the results of different management decisionsBEP Analysis with Algebraic orderSingle product BEP equationsBreakeven 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 Break-even Sales Units The formula to calculate the breakeven point in units is= Fixed expenses + operating income Unit contribution marginThe formula to calculate the breakeven point in dollars is= Fixed expenses + Operating income Contribution margin ratio Or=Target Profit Poi nt in Units=Multiple product BEP analysisBreakeven Point in Units=BEP Analysis with income statement methodBreakeven 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)DescriptionsTakaSales (at $16 per Unit)Less Variable Costs (at $12 per Unit)Contribution MarginLess Fixed Costs3,840,0002,880,000960,000960,000Operating Profit0,000The detect figure indicating that contribution margin is 960,000 is equal to the fixed cost 960,000. So it has fulfilled the condition of bre ak-evenpoint at 24,000 units of sales.Break-even point analysis with analogue program method (multiple products) With the use of linear programming, break-even analysis proves to be untold 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 count onants will begin to consider the possibility of using LP to express CVP relationships and to submit the optimum gang of costs, volumes, profits. whizz need not worry about the size of the equations or the numbers of equations since computers are readily available to use the 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. overlapion constr aints 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 analysisMany a time, it is difficult for the industrial units to reverse break-even in the initial years. From that environment, the concept of cash in-breakeven point has emerged. The Cash break-even point may be defined as that point of sales volume, whe re 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 whole shebang and machinery is used for special shifts, the supererogatory 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. extra 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 belowCash Fixed Cost Cash break-even Point (in terms of units) =Cash Contribution per unitBREAK-EVEN ANALYSIS FOR PARTS OF THE FIRMOne can use break-even analysis for parts of the firm by recognizing the fact that many firms are multiproduct, multiplant, and multi dominion 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 consideredOne productone plant twain productsone plantOne producttwo plantsTwo productstwo plantsOne productone planttwo territoriesTwo productsone planttwo territoriesTwo productstwo plantstwo territories.One Product-One Plant CompanyIn a company such as this, all costs are traceable to the product and to theplant. 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 $265,000 Variable costs $4.00 per unit Sales price $8 .50 per unit Contribution per unit = $8.50 4.00 = $4.50 Break-even point = = 58,888 units. Two Product-One Plant CompanyIn 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 entropy given, break-even calculations can be made as shown below.Break-even informationDescriptionsProduct AProduct BDirect fixed costs.Variable costs.Sales prices.. car park fixed costsBreak-even pointProduct AProduct BContribution per unit..Break-even to cover direct fixed costs.Two Product-Two Plant CompanyIn a more complex situation with two products and two plants, there arise triad 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 producttwo plant situation. Break-even DataDescriptionsPlant IPlant IIProduct AProduct BProduct AProduct BDirect fixed costsVariable costs per unit.Sales prices per unitFixed costs common to products. Fixed costs common to total operationsBreak-even CalculationsDescriptionsPlant IPlant IIProduct AProduct BProduct AProduct BContribution per unit.Break-even to cover direct fixed cost..One product one PlantTwo Territory CompanyWhen 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. DescriptionsEastern stain HesperianterritoryPlantDirect fixed costsVariable costs per unit s. Sales prices per unit roughhewn fixed costsCommon to both territoriesCommon to all operations..Break-even Calculations DescriptionsEastern territoryWestern territoryContribution per unit (sales price minus all variable costs). Break-even to cover direct fixed costs of eachTerritoryTwo Product-One PlantTwo Territory CompanyThe two product-one planttwo territory situations are very similar to the preceding illustration. Actually, the only differences are the extra layers of common fixed costs.DescriptionsEasternterritoryWesternterritoryPlantProduct AProduct BProduct AProduct BProduct AProduct BDirect fixed costsVariable costs per unit.Sales prices per unit.Common fixed costsCommon to Products.Common to territory..Common to all operationsAPPLICATIONS OF BEP ANALYSIS IN SERVICE INDUSTRIESWhile 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 force 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 live 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 customers 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. Se rvices, 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, lavishness personnel can be scheduled only when needed, reducing fixed costs. Airlines may shift low-demand flight legs to smaller aircraft, using less sack and fewer attendants. Hotel and telecommunication managers advertise lower rates on weekends to good-tempered demand through slow business periods and avoid times when the high-fixed-cost equipment is underutilized. Retailers and banks cutting off customer flow patterns by day and by hour to recruit 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-eve n 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 invoke demand. One of the most achievementive 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 ANALYSISCVP 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 sense that BEP analysis is just another name of CVP analysis. There are others who bump 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 rig 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 BEPThere 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 chan ges. 5. If the variable costs and fixed costs change at a time and in the same concern than the BEP also changes quickly.(Source Marginal be- CVP analysis by Prof. Mukbul Hossen)USES OF BEP ANALYSISBreak 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 p oint can also be used by investors to determine the selling price of an investment at price which will not result into loss collectable to the sale of investments.LIMITATIONS OF BREAK-EVEN ANALYSISDespite many advantages, break-even analysis and charts suffer from the following limitations 1. Number of Assumptions Break-even analysis is based on some(prenominal) 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 decrease 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 m ay 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 treat Other important factors such as amount of investment, problems of marketing and policies of disposal 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 restrict 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 become s 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. outcome 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 neglectfulness 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. comprehension of these tools to the BEP analysis in companies for business position and profitability analysis avail in enhancing the critical thinking process. It also provi des 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. Marginal costing cost volume and profit analysis Cost and commission account, by Prof. Mukbul Hossen. ii. Cost volume and profit relationships Management Accounting by Moore & Jaedicke. iii. 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. Experience mana gerial decision by Boyne Resorts.viii. Break-even analysis by Jon Wittwer.ix. Break-Even Analysis and Forecasting by Professor Hussein Arsham. x. 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. How to Do a Breakeven Analysis Breakeven analysis helps determine when your business revenues equal your costs by Daniel Richards xiii. Importance of Break Even Analysis by Kaveh M, Thursday, January 05, 2012 xiv. Break-even analysis Business plan template. www.Google.com xv. ACCA, penning F. Cost and profit volume analysis. Page 47. xvi. Student accountant issues 14/2010. ACCA .paper F5.