Break-even analysis Essay

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

Cheating and Lying Can Sometimes Be Helpful

Cheating is a combination of lying and stealing. When you cheat, you are misleading others in one way or another, and that’s lying. Often, cheating also involves taking information or ideas that really belong to someone else. A basic definition of lying, according to the Catechism of the Catholic Church, is â€Å"speaking falsehood with the intention of deceiving. † There’s also a second type of lying. When you hold back information that you know is necessary for another person to get a true picture of the situation, you are also intentionally deceiving. Cheating and lying sometimes can be helpful†¦ hmm maybe†¦ Cheating and lying in the most of the cases are bad thing, it isn’t good to lye someone, before that we should think how we would feel if someone lies us. And with the cheating, the same. But when you have some need you don’t think about the others. Cheating on test -one of the things that everyone do it at least once. We all want good grades and we don’t see as bad thing the cheating on test. Cheating in relationship- that’s bad, that is bad feeling and it’s not helpful. There are many kinds of cheating and for everyone there is at least one way of cheating that is helpful. Lying- lying to your parents, maybe sometimes helpful, but bad if they found out; lying to your friends if they are really your best friends you don’t have to lie them. Lying is always for some benefit, for own benefit, or for someone other†¦ and when that help us to get something or to avoid something we think that is helpful. But the lying and the cheating aren’t things we should proud with them and use very often.

Crystal Violet Formal Lab

Determination of Reaction Rate Law from the Reaction of Crystal Violet with Sodium Hydroxide ______________________________________________ Abstract: This experiment helps determine the rate of reaction of crystal violet while it reacts with sodium hydroxide with respect to crystal violet. The amount of sodium hydroxide is varied in this experiment while crystal violet is kept at a constant. The transmittance of crystal violet is observed and recorded using a colorimeter and the data obtained is used to plot graphs which are manipulated using LoggerPro software to produce the desired outcome; rate of reaction of crystal violet.Upon completion of the experiment it was seen that the rate of reaction of crystal violet turned out to be 1 which meant the reaction was first order with respect to crystal violet. This was deduced upon plotting the graph of ln Absorbance versus time of crystal violet and by drawing the line of best fit, which showed that the slope graph was 1 which is the rat e of reaction. This whole experiment was based upon the equation: Rate= k [CV+] [OH-], where k stands for the rate constant.Introduction: Kinetics, which is the study of how fast a reaction takes place or in other words the rate of a reaction, is the main ideology in this experiment. Reaction rates can be measured in a number of ways: by monitoring the amount of product formed, by measuring the loss in mass of reactants, for reactions involving gaseous products measuring the volume of gas produced, by electrolytic conductivity, pH measurement or for colored reactants or products measuring the transmittance by the use of a colorimeter.In this experiment the last method of measurement is used which is colorimetry. Colorimetry is a method of determining the kinetics of a reaction using a spectrometer which observes the amount of light that is absorbed or transmitted through a colored solution. As a reaction proceeds, the reactants either fades away or the product forms the color. By mo nitoring these changes the amount of product formed or reactant used up with respect to time can be monitored. The amount of light that is absorbed by a colored substance can be measured by calculating percentage absorbance or transmittance.A very helpful device known as colorimeter which is present in almost all equipped labs makes this quite simple to deduce. The machine displays the amount of light that passes through or absorbed by the substance. This instrument is based on the optics law or more commonly known as Beer-Lambert law, which is used in measuring the concentration of a solute in contrast to its absorbance. The colorimeter measures the wavelengths of different solutions as they vary. Distilled water is used as a reference in this experiment as it contains no colored elements and has a value of zero when inserted into the colorimeter.Crystal violet, a purple dye commonly used in inks or printers is reacted with sodium hydroxide, commonly known as caustic soda which is a powerful base. Sodium hydroxide is a colorless solution which when reacted with crystal violet causes it to lose its purple color and form a colorless product. The purpose of this experiment is to determine the order of the reaction with respect to crystal violet by using colorimetry. The amount of crystal violet is kept at a constant during the whole experiment while various amounts of sodium hydroxide, each of varying concentration are used.This method of determining rates is called the isolation method. Amount of reactant used with respect to time or the rate of reaction can be determined by plotting a graph of concentration versus time for the reactant if the reaction is first order. The slope is a measure of how much reactant is used per unit of time. As the concentration of reactant reduces in a chemical reaction, the slope is a negative value, hence by considering the absolute value of the slope, the rate of reaction of that reactant can be found for the reaction.If the rea ction was to be of second order, a graph of ln of concentration versus time would produce the rate of reaction by determining the slope like before. It must be noted that only the absolute value of the slope matters in this situation. Third order reactions have somewhat a similar story except they require a plot of 1/concentration versus time to determine rate of reaction. When all three graphs are plotted, the graph with the line of best fit, or the one in which all point seem to be on a straight line is the correct one for the reaction. This is easily drawn using the LoggerPro software.When all three graphs are drawn, the graph with the best fit line and lowest root mean square error, or the lowest deviation from the best fit line, is the graph to be used to determine reaction kinematics. This knowledge is acquired from the equations of the integrated rate laws which are explained in the textbook. The solutions are mixed in small amounts in cuvettes and inserted into the colorimet er, which reads the percentage transmittance during the time period. The colorimeter has an enclosed space for the cuvette to be inserted making sure light from other sources does not interfere with the reaction, hence providing accurate results.The rate of the reaction is determined by using the equation: Rate= k [CV+] [OH-], where k is the rate constant for the reaction. Materials: Solutions of crystal violet and sodium hydroxide were available in the laboratory which were previously prepared of concentrations 2. 00 E-5 and 2. 00 E-2 respectively. Deionized water was used in calibration while cuvettes were used to transfer substances into the colorimeter. Magnetic stirrers along with stir bars were used in mixing the reagents together which were transferred to the beaker via pipettes to ensure accurate results were produced.Methods: Three solutions were made to be put into the cuvttes. The first of them contained 20ml of crystal violet and 20ml of sodium hydroxide. The second had 20ml crystal violet along with 10ml of distilled water and 10ml of sodium hydroxide. The third solution contained 20ml crystal violet with 15ml distilled water and 5ml sodium hydroxide. The reagents were mixed well in beakers, each containing the different solutions and were stirred sufficiently on a magnetic stir plate. The colorimeter was calibrated with distilled water which set a reference value of zero making sure that all succeeding readings would be accurate.A small sample of the first solution was placed in a cuvette which was inserted into the colorimeter. Data collection started immediately and was recorded for 15 min, the whole duration of the cuvette in the colorimeter. The different values of transmittance were recorded and the data was plotted into a graph with the help of LoggerPro software. The same procedure was repeated for the second and third solution and thereby obtaining three different Absorbance versus time graphs for each. Care was taken at every step of thi s experiment to ensure that errors were minimized to the fullest.The colorimeter was calibrated every time before placing a new cuvette into it to make sure results were accurate. The dye was handled with care as it leaves stain marks on any surface it is spilled on. Goggles were worn throughout the experiment to keep the eyes from risk of exposure. Safety gloves were worn to handle all reagents as one of them, sodium hydroxide, is a strong base and has significant corrosive properties. The graphs obtained from the three solutions were then manipulated using the LoggerPro software which enables he application of various calculus functions to produce different graphs, all of which lead to determination of the order of the reaction. A line of best fit was applied to all three graphs and the slopes (m), absorbance value at 7min (a) and the root mean square error (RMSE) were recorded. The first graph was reopened and a new column of ln Absorbance was made, using this data, another plot of ln Absorbance versus time was created using LoggerPro. This was done again for the second and third solutions.The graph of Absorbance versus time for the first solution was opened again to produce a graph of 1/Absorbance versus time which was saved. All of these were made possible using LoggerPro. All of the graphs produced had a line of best fit through them which made it easy to determine slope and RMSE values for each of them along with absorbance values at 7 minutes, which is the half life of the reaction period or half the time for the data to be collected. All of the data collected from the graphs were tabulated and values were used in determining the reaction rate of the reaction.Results: Figure 1: Graph slowing relationship of Absorbance versus time for first solution Figure 2: Relationship of ln Absorbance versus time for first solution Figure 3: Plot of 1/Absorbance versus time for first solution Figure 4: ln Absorbance versus time plot for solution 2 Solution| Order(p) | ? RMSE? | 1| 0| 0. 01641| 1| 1| 0. 01129| 1| 2| 0. 3810| Table 1: RMSE values for the three graphs for solution 1 Solution| Order (p)| [OH-]0/M| Kps= -Slope(m)*| 1| 1| 10. E-3| 0. 09287| 2| 1| 5. 0E-3| 0. 1238| 3| 1| 2. 5E-3| 0. 01038| *(m= slope from plot of ln Absorbance versus time)Table 2: Slopes of the different ln Absorbance versus time for three graphs Figure 5: Plot of kps (slope) versus [OH-]0 Figure 6: Graph of ln kps versus ln [OH-]0 Solution| Order(p)| Slope (m)| Value at 7 min (a)| RMSE| ? RMSE/a? | 1| 0| -0. 02360| 0. 271| 0. 01641| 0. 0605| 1| 1| -0. 09287| 0. 271| 0. 01129| 0. 0416| 1| 2| 0. 40210| 0. 271| 0. 3810| 1. 405| 1| 1| -0. 09287| 0. 271| 0. 01129| 0. 0416| 2| 1| -0. 12380| 0. 134| 0. 01566| 0. 1169| 3| 1| -0. 010380| 0. 492| 0. 00693| 0. 0141| Table 3: Data obtained from all the graphs plottedIt was observed during the reaction that the color changed from purple to colorless at the end when taken out of the cuvette. Discussion: Table 1 shows the absolute (RMSE /a) values for the first solution. The RMSE values are obtained from the graphs produced from solution 1(graphs 1, 2 and 3). The graph with the least absolute RMSE/a value is the one with the best fit line with the greatest accuracy; hence the graph 2 or the plot of ln Absorbance versus time for solution 1 is the most accurate one as it has an absolute RMSE/a value of 0. 129. Thus it can be deduced from the table that the reaction is first order with respect to crystal violet. Since it is now known that the reaction is first order with respect to crystal violet, the functional relationship for p=1 is: ln Absorbance= [ln Absorbance]0- kpst; This equation is familiar since it is one of the integrated rate law equations as seen previously. First order reactions are determined if the plot of ln Absorbance versus time have a line of best fit which is accurate.Thus the equation above shows that the best fit line from the plot would equal to –kps. Therefore the kps values woul d be equal to negative of the slopes of ln Absorbance versus time graphs for all three solutions which is depicted in Table 2. To determine the order of reaction with respect to [OH-] some more calculations are required and more graphs are required to be plotted. The kps values obtained from Table 2 along with the [OH-]0 values aid in the plotting of another kps versus [OH-]0 graph. The graph that is obtained is shown in Figure 5.To double check the accuracy of the graph, a second graph of ln kps versus ln [OH-]0 is plotted which would be the graph if the reaction was to be of order 1 with respect to [OH-] which is depicted in Figure 6. When the two graphs are compared to each other and their slopes and RMSE values compared from the data collected in Table 3, it is seen that the reaction is actually in fact order 1. 5 which when rounded off to the nearest integer would be equal to 1. q= slope of plot of ln kps versus ln [OH-]0= 1. 581 as seen from Figure 6.The RMSE value is also a v ery low value which means that this value would be very accurate and hence the reaction would be first order with respect to sodium hydroxide. The discrepancy in the final value of q can be accounted for by transfer losses, when the reagents were being transferred from the pipette to the beaker; some of it remains in the pipette and causes the concentration to be a little lower than actually reported. It should also be noted that the same cuvette was not used throughout the experiment.Different cuvettes are made from different plastics from varying compositions which mean they have different permeability which doesn’t allow the same wavelengths of light to pass through all of them, thus the colorimeter reads differently which causes errors. The reaction starts off with a purple color as crystal violet is a purple solution and sodium hydroxide is colorless. As time elapses, the violet color starts to fade away and the solution becomes colorless as their product is a colorless aqueous solution.Conclusion: Thus the above experiment concludes that the reaction was first order with respect to crystal violet and also first order with respect to sodium hydroxide. The overall reaction order was 2 with respect to crystal violet and sodium hydroxide. The overall of the rate law for the reaction would be: Rate: k [CV+] [OH-]. To ensure results are more accurate in the future, a single cuvette should be used when carrying out the whole experiment and all of the reagents must be transferred efficiently without loses to and from the beaker to ensure 100% efficiency along with using proper safety equipment while handling chemicals.References: 1. Atkins, P. W. (1978). Physical chemistry. San Francisco: W. H. Freeman. 2. Allen, J. P. (2008). Biophysical chemistry. Malden, MA: Blackwell Pub. 3. Lindon, J. C. , Tranter, G. E. , & Holmes, J. L. (2000). Encyclopedia of spectroscopy and spectrometry. San Diego: Academic Press. Appendix: Solution 1: Order 0, ? RMSE/a? = 0. 01 641/0. 271= 0. 0605 Order 1, ? RMSE/a? = 0. 01129/0. 271= 0. 0416 Order 2, ? RMSE/a? =0. 3810/0. 217= 1. 4050 Solution 2, Order 1, ? RMSE/a? =0. 01566/0. 134= 0. 1169 Solution 3, Order 1, ? RMSE/a? = 0. 00693/0. 492= 0. 0141

Miep Gies Essay Example | Topics and Well Written Essays - 500 words

Miep Gies - Essay Example he aim of this article is to view if the actions of Miep Gies are considered as a heroic deed or as a betrayal in relation to the leaders of her country. Miep Gies was born in Vienna, and her initial name was Hermine Santroushits. Among other Austrian children suffering from malnutrition in the difficult years after World War I, she was sent to the Netherlands, where her foster-parents gave her a new name Miep. In 1933, a woman came to work for a company of Otto Frank, who fled to the Netherlands from Germany. It was the hard times. Ruud van Der Rol wrote in his book: â€Å"By the year Anny Frank was born, life in Germany had become very hard. Poverty and unemployment were at an all-time high and most Germans were very dissatisfied with their government† (1995, 16). In May 1940, the Nazis occupied the Netherlands, and began the oppression of the Jews. Frank knew that in the future, the situation would only get worse. Miep helped the Franks family and several other Dutch with her husband Ian, despite the serious risk, from 6 July 1942 until August 4, 1944, when the Gestapo found the shelter. They grabbed the Franks - parents an d their two daughters together with four other hiding Jews and sent them to the extermination camps for hard working. After that, Miep Gies found the shelter of Anne Franks diary, who was 15 years old at the time of the arrest and who later died of typhus in the concentration camp of Bergen-Belsen. It is believed that the Franks were the victims of a scammer. After the war even a special investigation was carried out, which resulted in finding of several suspects, but it was impossible to identify the traitor. Miep Gies kept the manuscript and did not even read it until the time when Annes father returned. Otto Frank – was the only survivor of the family. He published the diary in 1947, and it became one of the most famous and impressive documents about the atrocities of fascism. The story of Anna Frank definitely provides a demonstration

Health Campaign Part 2 Essay Example | Topics and Well Written Essays - 2000 words

Health Campaign Part 2 - Essay Example you identified in Part I; (3) to describe the target population’s incidence, prevalence, and mortality differences between the national and state level; (4) to explain the community-based response to the issue, including community-based planning, needs assessments, and selection of locally identified objectives; (5) to compare institutional and community leadership roles in responding to these targeted health objectives; (6) to describe any economic factors and funding intervention strategies that will address the issue; and (7) to describe the role of social marketing in promoting public health related to the issue of obesity. The issue of addressing obesity has been specifically identified as a national agenda in Healthy People 2010. Its relevance and priority to focus on this chronic illness and to seek ways to address it are possible through epidemiology surveillance systems and tools implemented both in the local and state levels. Several local agencies working in conjunction with national health organizations have outlined strategies and measurements to prevent obesity in their specific areas. When collated, the data form part of the national statistics which inform the public of the updates on this chronic illness. The numerous local and state agencies within the country give authoritative data, facts, and statistics; as well as goals, projected outcomes, and recommendations to assist the public afflicted with obesity. Likewise, professionals, both in local and state agencies, are ready to assist individuals in ensuring that an effective successful long term weight loss is achieved. In this regard, this essay is written to further expound and proffer the relevant issues surrounding obesity, as a national agenda specifically identified in Healthy People 2010, with the following specifically defined goals, to wit: (1) to describe how the target population is defined at the national level and compare how these data may differ in the defined community,

Contemporary Latin America Politics Research Proposal

Contemporary Latin America Politics - Research Proposal Example While Venezuela is not presently engaged in any attritional conflict with its neighbors, its relationship with the United States has declined steadily over the recent past. The escalating tension between the United States and Venezuela is attributable to both ideological and material reasons. On the side of ideology, Venezuela is presently led by Hugo Chavez, a highly popular Socialist Party member. His party and its policies derive from Marxist doctrines, which are anathema to the capitalist economic organization seen here in the United States. Moreover, Mr. Chavez is not hesitant to openly condemn American leadership and its alleged hegemonic impulses. A diplomatic flashpoint occurred during the United Nations General Assembly of 2006 when Hugo Chavez cited American leftist intellectual Noam Chomsky’s book ‘Hegemony or Survival’ to support his criticism of high handed foreign policy measures of the United States government. The speech is unprecedented in terms of its audacity and confrontational tone, which almost no diplomatic goodwill was left between the two nations ever since (Tinker-Salas, p.52). Adding to the Venezuelan problem is the open and tacit support that it receives from Latin and Central American nations. For example, Venezuela’s attempt to garner a UN Security Council seat was supported by several countries with influence in the General Assembly, including China, Russia, Malaysia and India. American trading partners in the region such as Argentina, Brazil, Paraguay, Uruguay and Chile are also likely to back Venezuela. If Venezuela’s bid should succeed in the future, then it will give a new thrust to the Non-Aligned Movement, by shifting its headquarters out of New York and into a city in the hemispheric South such as Brasilia, Havana or Caracas (Tinker-Salas, p.53). If this does become a reality in the near future, it will be a huge

Classroom management strategies Essay Example | Topics and Well Written Essays - 1000 words - 1

Classroom management strategies - Essay Example But teaching and learning was considered as a divine thing earlier. The teachers were considered as â€Å"Gurus† earlier and apart from the parents, they were the most influential persons in the life of a student. Classroom is considered to be another place where the scientific management principles are required now because of the immense changes happened in the student-teacher relationships. Disruptive children often create problems for the teacher in managing the class. Kellie Hayden, a famous teacher of 16 years of experience, in her article ‘Top Five Classroom Management Strategies’ argues that, a simple question like â€Å"Are you OK?† can make lot of changes among the disruptive students. For example, hyper activity among children often considered due to lack of care from the parents. Such children will engage in some kind of activities in the class which may trouble the teacher and the fellow students. The teacher should take extreme care while managing such disruptive students. The teacher must try to identify the reason for his disruptive behavior. The teacher should never question the problematic student in front of his colleagues; instead he should be taken to another place where the privacy can be guaranteed and ask him â€Å"Are you okay†? That student may have lack of care from the parents and when the teacher enquires about his well being, he may feel some confidence in the teacher and will open his closed faculties of mind. In a private environment only the disruptive student may open his heart and will tell the truth about the reason why he became disruptive. The teacher’s smooth, calm and encouraging behavior may force him to think about the problems he has caused to the teacher and the class and may refrain from such behavior in future. It is important to maintain privacy while dealing with the problematic students Gene Van Tassell, in his article ‘Classroom management’ wrote that â€Å"control of students by teachers tends to

Personal and professional values Essay Example | Topics and Well Written Essays - 1000 words

Personal and professional values - Essay Example Coincidences bring a young man, at his early twenties young brother to a hospital where his sister works as a nurse. The young man arrives with two bullet wounds, one to his chest and another to his lower abdomen region. His sister’s personal and professional values are put in the test as she is trying to decide between self-restrain, and totally showing how she really feels. The reasonable action to be expected from the nurse is a total breakdown and emotional display since it is her brother who has been shot. Contrary to this, the nurse exhibits the value of self-control and acts in a manner that suggests she is aware of the personal and professional values. A second value that manifests its self from this situation is human dignity. Dignity signifies that any being has the right to be valued and receive ethical treatment. A young man, who is in extreme pain, has the right to be handled with care to ensure the pain is eased and he is comfortable, and the sister does just tha t. Having prior knowledge of the personal and professional values, the sister nurse was aware of what decisions to save the life of his young brother. Self-restrain enabled her to put her emotions aside and concentrate in trying to make her brother feel better. Self-control enabled her to hold back her grief and fear of losing her brother and concentrate on the vital issue of nursing him back to a stable nature. Human dignity allowed her to respond in an appropriate manner to a brother who was in a difficult situation. Instead ofshading tears at the sight of him, she made the decision to help him first because his suffering was more important than just her sensitive display that would not help anyone. The two values were really paramount in swaying towards the right decisions (Dolgoff et al., 2009). The described event required a showcase of the highest order of personal values. The fact that the

Machiavelli, Lao-Tzu and Carnegie Essay Example | Topics and Well Written Essays - 1250 words

Machiavelli, Lao-Tzu and Carnegie - Essay Example Generally, when leaders need to make regular decisions that deal with the day to day running of the organization, they may choose to use democratic leadership to involve their subjects and other subordinates. Where there is the need for most executive and finance based decision to be made also, leaders may keep their cards close to their chest, exercising authoritative leadership. However, judging from the fact that some trend of leadership; not necessarily concerned about leadership style have produced more exemplary results of organizational success than others makes it possible to generally say that one concept of leadership is more effective and relevant than others. In this paper therefore, the works of Machiavelli and Lao-Tzu are compared to argue on which of the two authors offers a more proactive and relevant approach to modern leadership. Relevance and Effectiveness of advice in a Modern day Society To pass judgment on the advice on leadership that is most relevant and effec tive in a modern day society, it would be important to consider the kind of setting within which each of the two leaders gave out their advice and compare that to the kind of society we have today. Machiavelli wrote â€Å"The Prince† from a perspective of authoritarianism, where the prince is seen to be a superior, whose offenses to his subjects must be expected, but cannot be questioned. It is for instance stated specifically that â€Å"the prince cannot avoid giving offence to his new subjects, either in respect of the troops he quarters on them† (c. 3). Meanwhile in modern society, democratic practice is hailed in all facets of life, right from an individual level, to organizational level, then to state levels. On the other hand, â€Å"Thoughts from the Tao-te Ching† can be said to have been written in a state of general peace and calmness in the land. This notion is exemplified with a quote such as, â€Å"The good I meet with goodness; the bad I also meet w ith goodness. Thus I actualize goodness† (p. 121). Given the fact that modern society is currently backed by several pressure groups, international organizations and non-governmental organizations that champion the course of global peace and goodness as against war and violence, the advice given by Lao-Tzu on the need to embrace all with goodness can be said to be the most relevant and effective in a modern day society. There would be several justifications for pointing to Lao-Tzu’s advice on leadership as the most relevant and effective in modern day society. In the first place, most modern theories of leadership can be seen as directed towards the need for current leaders to raise the next generation of leaders right within their midst and in their presence. But to do this, it is important that followers will see diligence and trust in their leaders. It is for this reason Lao-Tzu states that â€Å"Not priding oneself on one’s worth forestalls the peopleâ€℠¢s envy. Not prizing treasures that are difficult to obtain keeps people from committing theft† (p. 98, line 18-20). That is to say that, leaders must see the need to create value in their followers rather than depending on the values of their worth and treasures. Meanwhile, when the advice of Machiavelli on the establishment of

Evidence based design-healthcare Assignment Example | Topics and Well Written Essays - 1250 words

Evidence based design-healthcare - Assignment Example Some of the factors considered in evidenced based design include the impact of getting connected to the natural environment on human biology and use of daylight, improving movement of people within a healthcare facility to improve safety, ergonomics, efficiency and hygienic issues which are very important for a healthcare facility. According to Kirk (95), improving outdoor views as well as optimizing daylight exposure has been considered as one of the design objectives especially for a wellness centre. Previous studies have also suggested that the provision of patients with a view of the natural world reduces their need for pain medication thus has the impact of shortening their stay in the hospital. Other studies have also suggested that the improved view of the biological world while patients are in hospitals reduces their length of stay. According to Verderber et al (238), this evidence based design discovery positively affects circadian rhythms of sleep as well as alertness thus improves the general experience of patients. When patients get access or are exposed to abundant sunlight. An example of this was seen at the Butter County healthcare center in David city in which a new wellness center featured a unique three thousand plus square foot curved glass curtain wall that goes up to twenty two feet high. This design offers beautiful views of a park and the surrounding natural environment. The design of the building was aimed at creating a more comfortable healing environment and provides a connection through which patients and healthcare staff meet the outside environment. Designs at this healthcare center used building information management technology as well as sun tracking analysis software to create a comfortable environment. Researchers on the impacts of natural environment have also suggested that the impacts

The crisis in the French wine industry Essay Example | Topics and Well Written Essays - 2000 words

The crisis in the French wine industry - Essay Example (Donald and Petie, 2001) However since the end of the Second World War the wine industry in France has undergone a lot of changes notable the introduction of quality of French wine which was passed in 1935. Since then the industry has developed to become the second largest exporter of wine in the world behind Spain. It has curve a niche in the market to compete with other countries like Italy which are traditionally known as wine house. Since the end of the Second World War, the industry has undergone several changes to become one of the leading industries in the France and an identity for the country. France is still considered to be one of the best producers of wines in the world. The Bordeaux region ahs since then developed to be one of the leading wine producing regions of the world. Wine producers from the region have traveled to the regions of the world including Rioja in Spain and have been able to carry out culturing of vines to make Bordeaux vines some of the leading and the best vine in the world. Since the need of he second world war, French wine industry has seen the establishment of hundred of vineyards owned by multination company. (MacNeil, 2001) The remarkable development of French wine industry has been the emphasis on the quality of wine produced. This has been though the development of the appellation system which classify French wine into quality. The Appellaion d'Origine Controlee system is governed by a powering national bound which ensures that all the wine that it produced in the region is of quality. France is produce of owning the oldest world appellation system that has helped it to have some of the world renowned quality wine brand. With time the industry has become more specific with various companies specializing in production of different white and red wines and other wine varieties. French has provided the modeling appellation system on quality which is being used by the EU to come up with a wine assessment framework along that to France. (Desmond, 1999) But in the recent past, the industry has been hit by several crises ranging from competition from the new vine grower region like Australia and America to a decrease in local consumption of wine. This paper will discuss the crisis that the industry is facing currently and the solution that have been proposed to address the issue in order to revive the industry to its former self. The nature and magnitude of the crisis facing the French wine industry There are several areas in France that have been hard hit by the crisis. The Bordeaux region which is traditionally known for producing quality wines. Although the region has been able to deal with the wine crisis, it is facing rounds of crisis as far as distillation is concerned. Even if this crisis has been experienced in other regions, Bordeaux region has faced the worst crisis in France because of its capacity of production. It has been experiencing wine lake effect for a long time. Producers of generic Bordeaux and Bordeaux Superior have been worst affected Traditionally, France has been a wide consumer of wine produced in the country. This made many producer of wine in the region to rely on the domestic market alone since all the wine produced was

ICT in Manufacture Essay Example for Free

ICT in Manufacture Essay Information technology has had a massive effect on manufacture over the past decades making job losses bigger and creating new jobs for machines giving manufacturing company managers easier jobs than before. In the early fifties manufacturing companies made items such as cars and stereo systems would have been made by hand by a large group of people. These people would have a different workstation with several people working on one aspect of the item. All these would have had to have the same qualifications to do this part. For now lets take something easy like the making of dolls like action man and Barbie. A conveyor belt would go across with one item to begin with and along the conveyor belt sat workers. These workers would each have a part that they would add to the doll as it went past them. And at the end the doll would have been made fitted with all limbs and clothes. One problem with this system was that when everyone had a tea break and lunch break at the same time stopping the line of manufacture and making hard for the workers to stick to a tight schedule. Now this problem has been solved because machines do all the work. There are no conveyor belts or rows of workers needed. The machines do all of the work. The few people you may find are those with clipboards walking around the machines monitoring how they are working. So with this new system when people have to take breaks there is no need for these machines to stop they just keep on working till the end of the day. One small problem with this system is that if one of the major components of a machine breaks down then you would have to shut down all the other machines so that the one that is broken can be fixed. This would result in a couple of hours lost for making the product. When these sort of manufacturing companies invested in computer technology to make their dolls not many jobs were lost. But when car companies started employing machines to make their cars instead of people less jobs were needed in that industry. Both the making and the designing of cars have changed via the use ICT. In the designing department drawings were made by hand and tests for aerodynamics and crashes were done in a special arena. But now ICT has changed all that. Drawings are made my computer with a special programme that reads the dimensions and put makes it out to be the shape of the car. With these dimensions they can then run simulations for aerodynamics and crashes and see if it scientifically possible to build the car. Down in the production unit of the car manufacturers people use to stand in big groups making parts for cars and adjusting them, parts such as body kits, engines and the main body. These people didnt have to really be qualified they just had to be trained in how to do the job at a certain workstation. So when machines were introduced in how to do these jobs many people were left unemployed and with no qualifications. This made it harder for them to get more jobs. Companies can also take as much of the blame as ICT. If the car manufacturers were willing to pay out a bit more money on training, their existing workers how to use and control these machines then they wouldnt have to cut down on workers. They also would leave several hundred workers readily employable with qualifications if they needed to be re-employed. The majority of car companies failed to do this, keeping the younger employees and firing the employees that had been there quite long and leaving in a position where some of them couldnt provide food for their families. Therefore ICT in manufacture has had a positive and negative effect on places all around the world.

The Subjects Of Truth And Deception Philosophy Essay

The Subjects Of Truth And Deception Philosophy Essay The subjects of truth and deception are things that concerns everyone in the world, also it something everyone wants to find out. The search for the truth is basically what life revolves around, whether it is finding out the truth about yourself (e.g. your personality), in science or perhaps of other people; the truth is something everyone wants to know. My experience is that the truth is hard to find, for example when in an argument with people the truth always lays midways. There are no absolute distinctions between what is true and what is false. To answer this question it is important to know what truth and deception means, also this question is difficult to answer because the truth about this is hard to find as well. There are a lot of different opinions on this matter to distinguish truth from deception. The complexity of this simple claim can be easily underestimated due to its simple nature, however to completely understand the true complexity of the statement would require t horough analysis of its meaning and an understanding of the process that we go through in order to obtain knowledge. Definitions of truth can only be interpreted so far, however an understanding of how knowledge in acquired through the ways of knowing in each of the areas of knowing can provide further insight into the certainty of the claim. This essay will revolve around the statement that it is impossible to absolutely distinguish truth from deception; it seems that there is a thin line between what is true and what is false. à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"To say something which is that it is not, or to say something which is not that it is, is false. However, to say something which is not that is not, is trueà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚ Ã‚  [1]  . However, true and false, in many cases, does not seem to be a simple black and white matter, that is to say, there could sometimes be no causes for which we can decide what is true and what is false. As truth is an necessary part of knowledge, we have to distinguishing between what is true and what is false constantly through our learning process and our pursuit of knowledge, and whether we are aware of it or not, the distinctions between what is true and what is false, to a certain extent, shape and form the way we think and should therefore be considered of great importance. This idea of there being an absolute truth or also known as universal truth has been debated for centuries. For example Pluto believe believed that absolute truth existed, but that truth on e arth was merely a shadow of great forms of absolute truth existing in the universe. Yet many believe in relative truth, which means that something is true depending on the circumstances. Many factors such as reason, perception, emotion, the area from which this truth is coming determine if something is true or not. If one has a look at perception for example, there are many theories of approaching perception which vary strongly what we perceive and therefore take as true. Through religion it becomes very clear that what one perceives as the truth, is not accepted by others. Christians, for example, see God and his creation as the truth, but atheist would argue that there is no actual proof for this and therefore they do not perceive it as true. This clearly shows as well that truth is also something based on opinions and beliefs combined with proof. Everyone in the world has a different perception of the world, and therefore has different beliefs and thus has a different conception of what the truth and falsehood conveys. But it is also shown through science, Newton introduced the law of gravity to the world which is believed as the truth by many but is it actually the absolute truth? This is something which can be questioned because of course we know that when we drop a pencil it will touch the ground eventually, but does that proof gravity immediately? Does that really show the absolute truth of Newtonà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s gravitationa l law? This is not shown clearly. The claim that there is no absolute distinction between what is true and what is false is correct if it goes as far as absolute truth, there is no such thing as absolute truth. It should be kept in mind that truth is relative and that because of peopleà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s interpretation of the world; the truth is perceived differently per person. What might be the truth to one person, could also be false to another. There is a thin line between truth and falsehood which differs per person which is very complex and causes for a lot of dilemmas and troubles in the world.

Drama Therapy In Reduction Of Vicarious Trauma Psychology Essay

Drama Therapy In Reduction Of Vicarious Trauma Psychology Essay Drama therapy is defined as an intentional and systematic application of drama/ theater processes, products, and associations towards achieving therapeutic goals of symptom relief, emotional and physical integration and individual/personal growth. Therefore, the goals of drama therapy are established from psychotherapy and the tools to achieve these goals are derived from theater Children use drama as therapy spontaneously, with no outside direction or pre-imposed structure. Dramatic play is the childs method of: symbolically expressing and resolving internal conflict; assimilating reality; à ¢Ã¢â€š ¬Ã‚ ¦releasing pent-up emotions; learning to control potentially destructive impulses through fantasy; expressing unaccepted parts of the self; exploring problems and discovering solutions; expressing hopes and wishes;à ¢Ã¢â€š ¬Ã‚ ¦and developing a sense of identity (cited in Emunah, 1994, p.4). These fundamental dramatic play functions in childrens lives are also relevant to everybody regardless of age towards building psychological growth and change. These plays help client to tell his or her story to solve a problem, achieve catharsis, extend the depth and breadth of inner experiences, understand the meaning of images, and strengthen the ability to observe personal roles while increasing flexibility between roles (Emunah, 1994) The experience by psychotherapists of failure of traditional verbal therapy to confront and work through client discomfort led to the evolving of drama therapy. The balance of verbal and non-verbal elements of play therapy together with its language of metaphor enables individual to work effectively within a therapeutic session. Trauma experiences that have been proved to be toxic to peoples life can be recapitulated to workers who are supposed to be helping the traumatized clients. This has detrimental impact on the clients and also can lead to demoralization of help givers and wastage of resources. It can also lead to the belief that the clients receiving the help are the cause of the problem and that the clients condition is hopeless and they cannot be assisted or helped. This transfer of trauma from the client to the care giver is known as vicarious traumatization (Kellermann, 1992). Vicarious trauma is inevitable while dealing with clients who have suffered major losses or suffered terrible events. It cannot be avoided but can be modified or reduced through drama therapy (Jones, 1996). Vicarious Traumatization Vicarious traumatization also known as secondary traumatization is the impacts of working with clients who have experienced trauma through the narration of their story about the experiences. It is called secondary because the person affected by the trauma has no direct link with the event that led to the trauma but experiences the trauma indirectly through their client (Andersen et al, 2000). A good example is of workers helping the refugees. Since the refugees have suffered major losses and life-shattering events, those working with refugee such as teachers, medical doctors, and immigration workers among others will be subject to vicarious traumatization and its impacts. Vicarious traumatization is usually a slow, cumulative process that takes place in the course of hearing many stories of loss and pain (Emunah, 1994 Axline, 1947). This makes it difficult to detect its impacts on the care givers lives. In most cases the care givers do not realize that they are suffering from vicari ous traumatization until when it is too late and they have burned out. The impact of vicarious traumatization like the impacts of trauma itself is serious and can be permanent. It interferes with the care givers/workers ability to do their work effectively and this highlights the need to recognize, monitor, and minimize the effects of vicarious traumatization on workers lives (Kellermann, 1992). Understanding Vicarious Traumatization and Its Impacts As defined above, vicarious traumatization is the experience of trauma related stress that is often caused by working closely with trauma victims. Trauma in definition is any experience involving serious threat personal harm or harm to others and excessive negative emotions like fear, helplessness, rage, and grief. These experiences can happen at any time of the life of individuals who have gone major losses or suffered terrible occurances for instance in a refugee life it can occur during resettlement process or any other phase of a refugee life (Jones, 1996). It is not possible to hear stories of tragic losses, human brutal harassments, gross injustice, and needless suffering and remain unaffected by such stories by workers who encounter human suffering on daily basis. The only way to remain unaffected is only by choosing to be numb by blocking our senses but this most often leads to ineffectiveness in service delivery and can also lead to depression and other associated problems(Jones, 1996). The fact is that we are changed by the nature of our work usually in ways we do not want. For example a volunteer who is optimistic on him/herself towards helping refugee may change drastically and become increasingly cynical and discouraged because of the unique stress emanating from his/her job (Andersen et al, 2000). Vicarious traumatization can take various forms which are determined by an individual and the work environment. The fact that people response to stress are different, there is no single symptom or set of signs that provide absolute evidence of vicarious traumatization or an exhaustive list showing all the signs and symptoms. Nevertheless, many of the impacts of vicarious traumatization are similar to the impacts of the trauma itself. Some of the signs and symptoms of vicarious traumatization include; fatigue, depression, withdrawal from other or from activities, loss of trust, demoralization, cynicism, disillusionment, lack of sleep, loss of sense of humor, lack of emotional control and strong emotional reactions to minor occurrences, and difficulty ,making decision among other symptoms (Kellermann, 1992). Like water flowing over a rock in a stream, on daily basis nothing seems to be happening to the rock but several years later, have of the rock will be worn out. Similarly, vicarious traumatization is cumulative and on a day-to-day basis, we may hardly realize that we are experiencing stress. Eventually the vicarious traumatization wears us down and if not dealt with, it leaves us in an exhausted position. Once in this exhausted position we are unable to think clearly, make rational judgments, listen carefully, or even help others effectively (Jones, 1996). In addition, attributes such as cynicism, disillusionment, despair among others becomes part of our permanent identities (Carey, 1990). These are serious and damaging impacts. Fortunately, such impacts can be reduced by taking an active role of reducing such stresses that are associated with working closely with trauma survivors. The first step towards addressing vicarious traumatization is to accept that such trauma does exist and have an understanding of the contributing factors of vicarious traumatization (Sue, 1994). Management of Vicarious Traumatization through Drama Therapy Some researchers argue that dramatic activities do encourage a removal from the reality which is an escapist way of being, relating to others, and relating to the world. Others argue that theatre and life are totally different states and if they do relate, it is only within the confines of a theatre with its formal demarcation of performance and audience areas. Some argument view adult dramatization as being regressive returning to the experience of the child in play. Nevertheless, some scholars argue that drama and living are virtually connected. As Evreinov wrote theater is a human impulse necessary to health living (cited in Jones, 1996). Drama therapy acknowledges that a part of this want and impulse can be employed in the maintenance of health and coping with emotional and psychological problems (De Dominico, 1988 Gil, 1994). The creation of world of fictions, play world, and the creative process itself does not need only to be seen in the perspective of an unhelpful retreat fr om the reality but rather be seen as an important part of living in the world. Creativity in drama therapy has a healing, life-affirming aspect. The fantasies and the artistic daydreams help in conquering the painful limits of existence. They also help in dealing with our basic conflicts (Carey, 2006). Over the past two decades, acknowledgement of drama as a therapy has changed and this has led to the emergence of drama therapy as practiced today. These changes have two main aspects as observed by Jones that à ¢Ã¢â€š ¬Ã‚ ¦drama therapy session can deal with primary processes involved in the clients change rather than being adjunct to other ways of working, such as psychotherapyà ¢Ã¢â€š ¬Ã‚ ¦that the root of this process is in the drama. Dram therapy is not viewed by those who support it as a psychotherapy group containing dramatic activities but rather the drama process contains the therapy itself (Jones, 1996). Drama therapy techniques Various elements of drama therapy combined together make drama therapy effective. These elements explain the way in which drama processes are therapeutic. These elements are not specific to any drama technique but their focus is on fundamental processes within all drama therapy. The key areas of drama and theatre which are of essence to drama therapist includes; the process of entry into playing as a character, entry into dramatic state, dramatic communication, relationship between the dramatic frame and real life frame, performance processes, and the audience together with the process of witnessing in theatre. These drama elements are essential in developing the healing power of drama and theatre and out of them there emerges series of dramatic processes which are crucial towards making drama therapy effective(Carey, 2006, Sue, 1994). The first core drama process is dramatic projection. Wilshire in his work Role Playing and Identity describes the relationship between stage space and audience in a way that help us to see how drama projection relates to drama therapy. He observes that à ¢Ã¢â€š ¬Ã‚ ¦the constant attractions and the needs for theatre is that we see ourselves writ large' (Wilshire, 1982cited in Emunah, 1994). According to this observation, seeing ourselves the way we are leads toward changing oneself according to the way we understand or see ourselves which may include a change in our perspective. In addition, as an audience, we may identify with some of characters on the stage through motivation, experience or attitude. This may also be accompanied with projection of our own motivations, feelings and experience according to the direction provided by the actor. Drama content and action witnessed by the audience can lead to a shift of their relationship with the projected feelings during or after the p erformance. In turn, this may affect the way the audience understand and feel about part of themselves that have been engaged with the projection (Sue, 1997). This projection and identification with the drama scene are not only to the clients that could be suffering from trauma experiences but also to the therapist who from the traditional verbal expression may be a subject to vicarious traumatization because they are actively involved as an actor or audience and also the way the client expresses his or her inner feelings through acting has lesser vicarious traumatization impacts. Though some theory such as classic freud sees projection and identification as a defensive process, the drama therapy sees it as an important process that develops important relationship between inner emotions and external forms and presences (Weber et al, 2005 Carey, 2006). The other core process of drama therapy is the therapeutic performance process. This process includes need identification, rehearsal, showing, and disengagement. There are two impacts within this process. The process enables the client to find expression for the material to be worked on and the working means with the material. During rehearsal and showing, client can shift their relationship to personal material by playing different role in the enactment or by directing alternative ways of the play. The focus here is to explore the content displayed by the client (Emunah, 1994). Clients and therapists may become role player or an audience member for a while. Taking these roles may be therapeutic for both the clients and the therapist for it provides an opportunity for a change in the link with the material or shift in perspective concerning the expressed material. The client and therapist involvement with the medium of drama through acting may allow them to experience their own creat ivity. Eventually they may be able to bring this creativity to bear upon the problem being focused within the action. This creativity may necessitate a change as the client and the therapist is able to address the problematic material from various perspectives (Sue, 1994). For instance, outside drama therapy session, a client or therapist may be stuck with a problem but they may feel capable of finding the solution through creatively engaging and experimenting new alternatives in the drama (Miller, 1994). Empathy and distancing which are other processes within drama are often two opposing powers within theatre and drama therapy. But it would be beneficial if we see both as part of any reaction that result from a dramatic phenomenon either in a theatre or therapy. One may be established more strongly than the other but it is irrational to describe a response as being completely distanced or empathized. Empathy and distancing are associated to mediation and the ways in which an individual interact with others and happenings in life. As Landy observes, healthy functioning requires a balance of feeling and thought (Landy, 1986, 98 cited in Emunah, 1994 ). Empathy creates a bond between the actor and the audience. It is determined by the capabilities of the audience to identify with and engage their emotions with the character. It can also be evident within the character themselves through the role they are acting with. On the other hand, distancing is where the character does not allow to tal transformation on the stage into the character he is acting (Miller, 1994). Empathy development in dramatic activities is therapeutic in itself. For instance clients may have a problem of establishing relationship due to lack of abilities to empathize with other. Empathetic responses during therapy sessions encourage the client to empathize with others outside the drama therapy. On the other hand, distancing encourages participation that is more focused towards thought, reflection and perspective. This means that the client function as a reader to the material without being disengaged from the material but involved with it from a different angle (Allen, 1988). This helps the client to develop perspective on themselves or an event. The degree of response, of empathy and distancing within an action can be used as an instrument in the assessment of clients relationship with the material they present (Emunah, 1994). Drama representation is described as the means chosen to express material within a drama session. Two particular elements common within drama practice are personification and impersonation. Personification is representing a person quality using objects dramatically. Impersonation on the other hand refers to role playing of an imaginary person (Miller, 1994). These two elements provide the client or the therapist a given focus of expression and exploration of problems and concerns. It enables the client to have a taste of what it is to be another (Emunah, 1994). This links the process of developing empathy and eventually developing the ways a client interacts with others. It can also help in the process of viewing a problematic circumstance from the point of view of another person. Participation of fictional material through personification and impersonations can develop opportunities to change and explore the concern in a new direction. This fictional world enables client exploration s which the client might deny in the normal life circumstances. Play activities which is another process in drama therapy is described as the expressive language in the therapeutic sessions. In early stages, a play usually contains games and warm up activities. A state of playfulness is developed and the client enters into a special playing state. This playful session has a link with reality. The links are exhibited by a more creative, flexible attitude towards action, impacts and held ideas. This allows the client to adopt a playful, experimenting direction towards themselves and their life encounters (Miller, 1994). . This makes play to be seen as part of an expressive continuum using specific language such object play, toys, and games among others which is seen as part of hoe the client explores material in drama therapy (Weber et al, 2005).. Conclusion In many occasions, work in drama therapy involves a direct dramatic representation of reality for instance playing a role of real life event or an improvised experience. At other time it is indirect relationship with real life event. Many activities give a number of various types of connection simultaneously. For example a realistic role play of relationship between a client and her mother, exploring unaddressed problem may have various importance. To the client presenting material, to the other actors and audience, the relationship, may symbolize a struggle between self and personified by the mother and daughter (Miller, 1994).. The process of being involved in drama activities and the potential creativity of enactment can bring transformation in a persons life. This is as result of transformation of identity- the artist in the client is established within drama therapy. The development of dramatic products, the participation in dramatic process can result to a combination of thinki ng, feeling and creativity (Sue, 1994). This combination has a potential to transform different aspects of clients way of understanding and responding to themselves and the world. The interactions which the client forms in the drama therapy can be transformative experience. Past interactions, events and ways of addressing them cab be brought into the current drama therapy and be reworked within the drama.

Romeo And Juliet Quote Essay :: essays research papers

Act 2; Scene 2; Lines 36-39 and 41-52 36  Ã‚  Ã‚  Ã‚  Ã‚  O Romeo, Romeo wherefore art thou Romeo?   Ã‚  Ã‚  Ã‚  Ã‚  37  Ã‚  Ã‚  Ã‚  Ã‚  Deny thy father and refuse thy name, 38  Ã‚  Ã‚  Ã‚  Ã‚  Or, if thou wilt not, be but sworn my love, 39  Ã‚  Ã‚  Ã‚  Ã‚  And I’ll no longer be a Capulet.   Ã‚  Ã‚  Ã‚  Ã‚   41  Ã‚  Ã‚  Ã‚  Ã‚  ‘Tis but thy name that is my enemy. 42  Ã‚  Ã‚  Ã‚  Ã‚  Thou art thyself, thou not a Montague. 43  Ã‚  Ã‚  Ã‚  Ã‚  What’s Montague? It is nor hand, nor foot, 44  Ã‚  Ã‚  Ã‚  Ã‚  Nor arm, nor face, [nor any other part] 45  Ã‚  Ã‚  Ã‚  Ã‚  Belonging to a man. O, be some other name! 46  Ã‚  Ã‚  Ã‚  Ã‚  What’s in a name? That which we call a rose 47 By any other word would smell as sweet. 48 So Romeo would, were he not Romeo called, 49 Retain that dear perfection which he owes 50 Without that title. Romeo, doff thy name, 51 And, for thy name, which is no part of thee, 52 Take all myself. Lines 36-39 and 41-52 of Act 2; Scene 2, are significant to me because they have distinct levels of understanding and meaning to the play. Line 41 goes back to the original conflict that Romeo and Juliet are from feuding houses, the Capulets and the Montagues. It shows that Juliet does not want her family to fight the Montagues, and that she believes it is ridiculous because it is not the people they hate and fight it is their name, Montague. The section I chose reveals that the kids, Romeo and Juliet, feel that they can not have what they want because of the parents’ feuds. It makes you feel as helpless as they are, because you know that with their parents’ permission to get married, they would be happy.   Ã‚  Ã‚  Ã‚  Ã‚  William Shakespeare uses an analogy in the line “It is nor hand, nor foot, nor arm, nor face, [nor any other part] belonging to a man.'; to say that Montague is not any part belonging to a man, and that it is just a name. In the line “That which we call a rose by any other name would smell as sweet'; there is a metaphor for explaining why the name is not important, that it is the person or thing that is what counts. These are both examples of imaging used in the lines I chose.   Ã‚  Ã‚  Ã‚  Ã‚  This excerpt affects Juliet because she is finally admitting that her parents are not always right, mostly about the feuding, but also about selecting her a husband. She is showing an indication of rebellion in the line “Deny thy father and refuse thy name'; by saying “deny thy father';.

Safety and Effectiveness of the Atkins Diet :: Health Nutrition Diet Exercise Essays

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Whenever someone is deciding on what diet to go on, they consider whether it will keep the weight off in the end and what the pros and cons are compared to other diets. Atkins has been a growing trend in weight lost ever since Dr. Atkins came out with his best selling book Dr. Atkins’ New Diet Revolution. Through the examination of three different studies, researchers were able to determine whether the Atkins diet will keep weight off compared to calorie and fat reduced diets, as well as how this diet works. Although, further longitudinal research must be done in order to see the true repercussions of going on a low-carbohydrate diet, researchers can conclude that in the end, eating a low fat diet and exercising are the only true answers to losing weight.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Atkins diet is for people who are over the low fat diet and exercising. The Atkins diet means restricting a person’s caloric intake to 5-10% from carbohydrates in their daily diet. Which is a vast reduction of carbohydrates compared to other diets that usually allow up to 40-45% of calories from foods like fruits and vegetables? The Atkins diet is no longer just a fad, it has really caught on worldwide, almost 20 million people now follow Dr. Atkins’ diet. The Atkins diet also claims to be a three in one diet, it not only allows people to lose weight, it also claims to keep the weight off without the feeling of hunger, and lastly it claims to help prevent disease. Through further review of previous studies, researchers are trying to explore whether or not this is possible, as well as how the Atkins diet really works.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Atkins diet claims that the way it works is by increasing the amount of energy being used causing people to lose weight. This diet also claims to increase the amount of energy being used by 2-3% more everyday. Further review of the studies on Atkins; found that this increased amount of energy being used only makes a small difference in the total amount of weight lost. Researchers claim that after reviewing all the studies that it might actually be the fact that the Atkins diet restricts so much of what you can eat that makes a person lose all that weight. The strict restrictions to what a person can and cannot eat are what researchers claim causes the