Musical Style and Innovations of Beethoven Essay

Melodic Style and Innovations Beethoven is seen as a transitional figure between the Classical and Romantic periods of melodic history. Most importantly, his works separate themselves from those of any earlier writer through his production of huge, broadened architectonic structures described by the broad advancement of melodic material, subjects, and themes, typically by methods for â€Å"modulation†, that is, an adjustment in the sentiment of the home key, through an assortment of keys or symphonious areas. In spite of the fact that Haydn’s later works regularly indicated a more noteworthy ease between inaccessible keys, Beethoven’s development was the capacity to quickly build up a strength in comparing various keys and startling notes to go along with them. This extended consonant domain makes a feeling of an immense melodic and experiential space through which the music moves, and the advancement of melodic material makes a feeling of unfurling dramatization in this space. Along these lines Beethoven’s music matches the synchronous improvement of the novel in writing, an abstract structure concentrated on the existence dramatization and advancement of at least one people through complex life conditions, and of contemporaneous German idealism’s philosophical thought of self, brain, or soul that unfurls through an unpredictable procedure of logical inconsistencies and pressures between the emotional and target until a goals or combination happens in which th ese inconsistencies and formative stages have been settled or incorporated in a higher solidarity. Beethoven kept on growing the â€Å"development† segment of works, broadening a pattern underway of Haydn and Mozart, who had significantly extended both the length and substance of instrumental music. As Beethoven’s major prompt antecedents and impacts, he looked to their symphonious and formal models for his own works. Be that as it may, both Mozart and Haydn put the incredible load of a melodic development in the announcement of thoughts called the composition, for Beethoven the advancement area of a sonata structure turned into the core of the work. Beethoven had the option to do this by making the advancement area not simply more, yet in addition increasingly organized. The exceptionally long improvement segment of the Eroica Symphony, for instance, is isolated into four generally equivalent areas, making it, in actuality, a sonata structure inside a sonata structure. The principal development alone of this orchestra is up to a whole commonplace Italian-style Mozar t ensemble from the 1770s. His emphasis on the turn of events would, similar to others of his advancements, set a precedent that later arrangers would follow. Despite the fact that Beethoven composed numerous delightful and melodious songs, another extreme development of his music, contrasted particularly with that of Mozart and Haydn, is his broad utilization of intense, stamped, and even unmistakable cadenced examples all through his creations and, specifically, in his subjects and themes, some of which are essentially musical as opposed to melodic. A portion of his most acclaimed topics, for example, those of the primary developments of the Third, Fifth, and Ninth ensembles, are fundamentally non-melodic musical figures comprising of notes of a solitary harmony, and the subjects of the last developments of the Third and Seventh orchestras could more precisely be depicted as rhythms as opposed to as songs. This utilization of musicality was especially appropriate to the power of improvement in Beethoven’s music, since a solitary cadenced example can more effectively than a song be taken through a progression of various, even remote, keys and consonant areas while holding and passing on a hidden solidarity. This permitted him to join various highlights of his topics in a wide assortment of ways, broadening the strategies of Haydn being developed (see Sonata Form). He likewise proceeded with another pattern †towards bigger symphonies †that went on until the principal decade of the twentieth century, and moved the focal point of the sound downwards in the symphony, to the violas and the lower register of the violins and cellos, giving his music a heavier and darker feel than Haydn or Mozart. Gustav Mahler changed the coordination of some of Beethoven’s music †most remarkably the 3d and ninth orchestras †with the possibility of all the more precisely communicating Beethoven’s purpose in an ensemble that had become such a great amount of bigger than the one Beethoven utilized: for instance, multiplying woodwind parts to make up for the way that an advanced symphony has such a large number of a greater number of strings than Beethoven’s symphony did. Obviously, these endeavors stay questionable. In his Fifth Symphony Beethoven presented a striking theme, drawn from a late Haydn ensemble, in the extremely ope ning bar, which he reverberated in different structures in each of the four developments of the orchestra. This is the primary significant event of cyclic structure. He was likewise partial to making regular what had recently been strange: in the Fifth Symphony, rather ofâ using a masterful minuet, as had been the standard for the â€Å"dance† development of a four-development work, he made a dull walk, which he utilized as the third development and ran into the fourth without interference. While one can highlight past works which had at least one of these individual highlights, his music, joined with the utilization of operatic scoring that he gained from Mehul and Cherubini, made a work which was by and large novel in actuality †excessively novel, truth be told, for certain pundits of the time. Then again, his contemporary Spohr found the finale â€Å"too baroque†, however he adulated the subsequent development as being in â€Å"good Romantic style†. His Ninth Symphony remembered a tune and solo voices for the fourth development just because, and utilized fugues, which were commonly viewed as an alternate type of music, and again uncommon in orchestras. He kept in touch with one show, Fidelio. It has been said that he composed wonderful vocal music without respect for the impediments of human artists, regarding the voice as though it were a musical instrument †despite the fact that his discussion books note his longing to make his music singable and incorporate references that show that he had recalled his father’s singing exercises. Beethoven’s improvement and works are regularly partitioned into three periods: an early period wherein his works show particularly the impact of Mozart and Haydn; a center, develop period in which he built up his unmistakable individual style, in some cases portrayed as â€Å"heroic†; and a late period, where he composed works of a profoundly advanced, individuated, some of the time divided and unconventional style now and then described as â€Å"transcendent† and â€Å"sublime†, where he attempted to join the rococo thoughts of Handel and Bach with his symbols Mozart and Haydn. In his late years he called Handel â€Å"my stupendous master†. As opposed to Mozart, he toiled vigorously over his work, leaving middle of the road drafts that give extensive knowledge into his imaginative procedure. Early drafts of his Ninth Symphony utilized unpleasant vertical checks on the score instead of real notes, to demonstrate the structure he had at the top of the priority list for the song. Investigations of his sketch books show the working out of many minor departure from a specific topic, changing subjects to fit with a general structure that developed after some time, and broad outlining of counter-songs.

Best training Essay Example | Topics and Well Written Essays - 750 words

Best preparing - Essay Example Purpose behind Ranking PNC and BB&T Banks top in Training Indeed, the explanation clarifying the high-positioning of the PNC and BB&T banks was their capacity to grasp innovation in preparing. Correctly, when the PNC bank mechanized the advance procedure and embraced the electronic framework, they began the program that encouraged web based learning (Guerrie, 2008). Accordingly, the clients needed to acclimate to the new innovation through virtual learning. Fundamentally, the framework expanded the quantity of students, along these lines, making the bank an escalated money related preparing organization. Because of the perplexing learning, the bank consolidated the specialists in detailing the preparation structure (Guerrie, 2008). In actuality, the finished preparing configuration was in time, exceptionally compelling and profoundly fruitful. In BB&T bank, their expectation of building up the transferable and relevant learning innovation made them a legitimate preparing foundation. Indeed, the framework was an inventive method of guaranteeing that the representatives accomplished greatness through learning. Also, the innovative preparing would help in incorporating the vision, values and the business techniques (Guerrie, 2008). The methodology was innovative and expected to make the organization exceptional. Obviously, the inventive and mechanical way to deal with the way toward preparing, made the PNC and BB&T banks meet the most noteworthy appraisals. ... Too, the preparation improved the laborers execution, as far as productivity and viability in the creation procedure (Guerrie, 2008). The electronic framework that the two partnerships grasped supplanted the manual tasks, making the administration conveyance quicker and right. Furthermore, the innovation utilized the majority of the devices utilized in the partnerships and improved the relations among the representatives, the clients and the partners working with the companies. In those perspectives, the two companies tied their preparation and advancement, explicitly, to their key objectives, corporate objectives and the serious edge to their rivals in the market. Ways where the Companies Represent the Best Practice Organizations for Learning and Development Notable, the paper has delineated that learning and advancement are integral, implying that one exist to supplement the other. For instance, preparing encourages the improvement of a partnership. In this unique circumstance, the PNC and BB&T Banks speak to the best practice associations for preparing and advancement, explicitly in connection through embracing the act of mechanical preparing. For sure, the mechanical way to deal with preparing the laborers is a cutting edge practice that upgrades proficiency and adequacy of the work (Guerrie, 2008). Using innovation, the organizations meet exactness and brief execution of obligations. Frequently, the application that targets accomplishing the hierarchical objectives is the best practice that it should grasp (Guerrie, 2008). For instance, the preparation that the laborers got molded their presentation culture to coordinate the current authoritative needs. In addition, the preparation empowered the administration to focus on the change

On going on a journey free essay sample

While going through the wide open nature is organization enough for the storyteller and he needs to vegetate like the nation and be a piece of it. A partner continually helps him to remember himself and spot. Hazlitt leaves his town to overlook it and every one of its affiliations, his ordinary self and others. In any case, a buddy, while talking, drops an insight or so helping him to remember his regular presence that he needs to abandon. The spirit of an excursion is freedom, the freedom to think, to believe, to act and be what one loves with no commitment to fit in with rationale, desires and habits. On the off chance that a friend is available, the essayist must act and fit in with the requests of cooperation. Along these lines the companion disrupts the general flow of his freedom. In the event that he has a friend, decent habits request that they should converse with one another. The points in such cases are frequently the stale and rehashed ones. We will compose a custom article test on On going on an excursion or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The need to converse with the partner won't permit him to do however he sees fit. He might likely want to run, snicker, sing and bounce. He might want to dive into his past, since a long time ago overlooked things and dream over them. He can't enjoy the thoughts calm. He would presumably stay quiet for long time considering and talk for some time. Such a pitiful partnership is one that the essayist would better not have. The essayist doesn't discover any astuteness in feeling and talking simultaneously. He faces the consistent need to make an interpretation of his sentiments into words and to convey them. The joy of feeling excited by a delightful scene or an item transforms into a drudge. The psyche enlists an impression profoundly on the off chance that it gets adequate time to muse over a thing. Hindered by the steady need to convey, the things seen can't leave a profound impression in the brain. Consequently the author wants to utilize the synthetical technique in an excursion, not the investigative. To see, feel things and store the impressions and thoughts in the brain to investigate them later. Regardless of whether one is prepared and ready to impart one’s sentiments, the friend might not have the vital reasonableness to share the emotions. On the off chance that one discussions about the smell from a bean field, the companion presumably doesn't have the sharp feeling of smell. He might be too childish to see a far off article that one jumps at the chance to discuss. The essayist imagines that specific correspondences can't be conveyed by any means. The impact of the very quality of the spot or a fix of cloud has on the brain can't likely be clarified. However he will attempt to represent it and impart it to his companion. Such a unimaginable undertaking may deliver testiness. Besides a view or a scene may bring into the brain a specific affiliations, excessively fragile and refined to be imparted. With a partner within reach, an explorer needs to unwind the puzzle of his being and his emotions in wonderful words. Artists like Samuel Taylor Coleridge who have the fine graceful frenzy in them, can dress their musings and sentiments in lovely words precipitously, following seeing an excellent item. Be that as it may, Hazlitt doesn't be able to interpret an inclination on the double into excellent words like Coleridge. Hazlitt might want to enter a motel in the town or a town without anyone else. He might want to enjoy inactive preoccupations, to consider his food and to get the smell of food coming out of the kitchen. In the event that at all he must have a buddy in a motel, he wants to have an outsider. With a more abnormal we are not under the consistent need of association. Regardless of whether we don't talk the outsider wouldn't fret. Besides the more unusual won't know the essayist. To him the author isn't a man of fixed personality with a clear anticipated character and nature. So the essayist can undoubtedly accept any symbolism character and character. To the standard colleagues a man has a fixed character with a specific anticipated character. Prior to outsiders, the essayist can without much of a stretch overlook his typical being. Hazlitt likes to be separated from everyone else on an excursion, however with a couple of desires. He would not question hosting a companion or a gathering with him while visiting a recorded ruin or an image exhibition like Stonehenge, Oxford, Athens or Rome. These are understandable issues or matters that can be mentally dissected. One can discuss them. In any case, the emotions stirred by a scene or a perspective on nature are unadulterated sentiments that are hard to investigate and convey. Hazlitt might likewise want to have a buddy while making a trip to a remote nation. He feels so most likely in light of the fact that an Englishman has an animosity towards outside habits and language. So he might want to converse with a partner and offer his sentiments with a companion to feel quiet in a remote nation amoung outsiders. Hazlitt might want to have a companion to converse with when he is before such powerful things like the desert of Arabia or the Pyramids of Egypt. One feels lost and forlorn, as though cut off from society. So to beat that sentiment of separation Hazlitt needs some association and backing from an individual man.

Type II Diabetes in African Americans Essay Example for Free

Type II Diabetes in African Americans Essay Presentation   The 1986 report of the Secretarys Task Force on Black and Minority Health called notice to the upsetting overabundance bleakness just as mortality from interminable ailments for example non-insulin-subordinate diabetes mellitus (NIDDM), malignancy, and coronary illness that exists in minorities in the United States. Other than the additional sickness trouble, limited research in the region of minority wellbeing has exacerbated the issue in the African-American populace by diminishing the information fundamental for understanding the contributing elements in addition to arranging compelling mediation systems. Diabetes mellitus, one of the ailments focused for expanded research center among minorities, carries on to have overpowering outcomes on the African American populace. It is foreseen that about 1.8 million African Americans are influenced with the malady (Report of the Secretarys Task Force on Black and Minority Health, 1985). Besides, the event and mortality from diabetes are practically twofold as high among African Americans as in the U.S. White populace (CDC, 1990). Therefore, there stays a basic requirement for look into proposed to disclose the angles adding to the increased diabetes-related dreariness just as mortality in this ethnic gathering. Biomedical definition and Epidemiology of Diabetes Mellitus Diabetes mellitus is a heterogenous gathering of disarranges that are epitomized by a strange enlarge in the degree of blood glucose. It is an incessant issue of starch digestion following from lacking creation of insulin or from deficient usage of this hormone by the bodys cells (Professional Guide to Diseases 1998:849). Diabetes mellitus happens in 4 structures arranged by etiology: Type I (insulin-subordinate), Type II (noninsulin-subordinate), other uncommon sorts (hereditary turmoil or presentation to specific medications in synthetic compounds), just as gestational diabetes (happens during pregnancy). http://etd.fcla.edu/SF/SFE0000527/AfricanAmericanWomen.pdf At the point when studies are performed to assess the study of disease transmission and general wellbeing effect of diabetes mellitus on the African-American populace, non-insulin-subordinate diabetes mellitus (NIDDM) in addition to insulin-subordinate diabetes mellitus (IDDM) are most oftentimes thought of. However, further types of glucose narrow mindedness have too been examined, together with disabled glucose resilience (IGT), gestational diabetes (GDM), and other atypical diabetes conditions. Classification of these diabetes subtypes is typically footed on gauges distributed by the National Diabetes Data Group (NDDG) (1979) and the World Health Organization (WHO) (1980). The examination of diabetes is perceived by a finding of fasting plasma glucose (FBS) esteem more noteworthy than 140 mg/dl or an estimation of 200 mg/dl 2 hours after a 75-gram glucose challenge on the oral glucose resistance test (OGGT). Non-Insulin-Dependent Diabetes Mellitus The underlying evaluations, footed on national examples, of the rate of diabetes in African Americans originated from information gathered on male World War II registrants age eighteen to forty-five, which suggested that the event of diabetes was more noteworthy in White than Black guys (Marble, 1949). Since these information were gathered over age ranges with a pervasiveness of conveyance toward more youthful age, where diabetes rates may for the most part uncover insulin-subordinate diabetes mellitus, they may not offer a true image of the event of NIDDM in the races around then. Increasingly present and reliable information from the National Center for Health Statistics call attention to that, in the United States, the event of realized diabetes is higher among African Americans than White Americans chiefly among people age forty-five to sixty-four, when the rate for Blacks is 50.6 percent higher (Harris, 1990). The event of diabetes increases with age for U.S. Dark grown-ups and is about 1.2 occasions higher for females (Harris, 1990). Among African Americans, the event of diabetes is conversely related to instructive accomplishment and is most noteworthy among people in the low pay gathering. Insulin-Dependent Diabetes Mellitus The event of insulin-subordinate diabetes mellitus seeks after an alternate racial model from that of NIDDM: White youngsters have around double the pace of Black kids. (Lipman, 1991). Over the United States, there is a lot more noteworthy irregularity in the event of IDDM for African-American youngsters than White kids. It is plausible the inconstancy in IDDM rate among African-American kids may outcome from varieties in level of White admixture in the diverse vault areas. There is evidence that White admixture varies by geographic district in the United States with more noteworthy admixture in northern regions than in the south. This is dependable with the float for increasingly European-American hereditary admixture in Allegheny County, Pennsylvania, where the event of IDDM in African Americans is higher, than in Jefferson County, Alabama (Reitnauer et al., 1982) and the occurrence of IDDM is lower. Atypical Diabetes Atypical diabetic conditions, exemplified by normoglycemic decrease with resulting times of hyperglycemic crumbling, by and large requiring insulin for glycemic control, have been clarified in African-American and further Black populaces. Winter et al. (1987), accounted an atypical diabetes in youthful African Americans that appears with highlights ordinary of IDDM anyway does not have the HLA association’s quality of the infection. The insulin reliance in this condition was unpredictable or consistently declined all through the course of the ailment. Diabetic disorder introducing in adulthood with the same phasic insulin reliance have also been accounted for. While further types of diabetes together with protein insufficient pancreatic diabetes and fibrocalculus pancreatic diabetes happen in some Black African populaces, so far they have not been uncovered to be significant for African Americans. Type I diabetes reports for three percent of every new instance of diabetes analyzed each year in the United States. Type I can develop at any age, up to this point the greater part cases are analyzed when the individual is under thirty. Type II, the more across the board type of the illness, regularly has a consistent beginning, for the most part showing up in grown-ups beyond forty 1991 years old (Your Diabetes 1991). It affects an expected 90% of the 6,000,000 Americans determined to have diabetes yearly. The likelihood of creating Type II is about the equivalent by sex anyway is more prominent in African Americans, Hispanics, and Native Americans. Primary hazard factors involve a family ancestry of diabetes, stoutness, being age forty or over, hypertension, gestational diabetes, or having at least one newborn children gauging in excess of 9 pounds during childbirth (Professional Guide to Diseases 1998). Diabetes mellitus is a fundamental clinical just as general medical issue in the African American people group. African American men have an event of diabetes that is 80% higher than that for European American men, while African American ladies have event 90% higher than that for European American ladies (Herman et al. 1998:147). These diabetes insights bring up that not just are there trademark contrasts between African Americans and European Americans in the event and hospitalization rates related with diabetes anyway too that exploration is required to see whether some other elements, for example social and social, might be causative to the enormous distinction of diabetes-related issues (Bailey 2000). Social Perceptions of Diabetes Mellitus In an examination to discover contrasts in self-revealed adherence to a dietary everyday practice, Fitzgerald et al. (1997) investigated one hundred and seventy-eight African American and European American patients at a Michigan rural endocrinology center from 1993 to 1994. They build up that the 2 gatherings of patients with non insulin-subordinate diabetes (NIDDM) detailed comparable adherence to dietary proposals; comparative in general adherence, convictions, in addition to perspectives as determined by their diabetes care profile scale; and a comparative level of perfect body weight (Fitzgerald et al. 1997:46). Further investigations, however, uncovered that African Americans and European Americans contrasted in the assessment of diabetes and the perspective on adherence to the dietary daily schedule for diabetes. Fitzgerald et al. (1997) guessed that among African American ladies the motivation to get in shape every now and again isn't for wellbeing reasons anyway for improved look. The hugeness of weight reduction to ones diabetic condition is de-underscored, and more centrality is set after shedding pounds for better look. On the off chance that weight reduction doesn't occur, at that point unconstructive convictions and mentalities may lessen the people motivation and embrace a â€Å"why bother† demeanor, in that way causing nonadherence to the dietary routine for diabetes (Fitzgerald et al. 1997:46). To neutralize this â€Å"why bother† mentality as it influences weight reduction and dietary adherence, Fitzgerald et al. (1997) prescribed that wellbeing instructors require to help patients recognize their sentiments in regards to diabetes, perceive the propensities that their emotions impact their practices, and develop strategies for making do with their sentiments. The social/social elements of food and what food â€Å"means† in addition to â€Å"represents† to the individual must be estimated when creating feast plans and instructive intercessions for the African American diabetic patient. In order to concentrate a greater amount of the crucial social wellbeing convictions related with diabetes mellitus, Maillet et al. (1996) completed a center gathering of African American ladies with NIDDM and those jeopardized for this sickness. Six African American ladies powerless for noninsulin-subordinate diabetes mellitus

Break-Even Analysis What, Why, and How

Break-Even Analysis What, Why, and How Break-even analysis, one of the most popular business tools, is used by companies to determine the level of profitability. It provides companies with targets to cover costs and make a profit. It is a comprehensive guide to help set targets in terms of units or revenue. © Shutterstock.com | astephanIn this article, we look at 1) break-even analysis and how it works, 2) application and benefits, and 3) calculations, assumptions, and interpretations.BREAK-EVEN ANALYSIS, AND HOW IT WORKSDefinitionBreak-even analysis is a business tool widely used across all industries to evaluate business performance in terms of costs, since this is a supply-side analysis. Break-even analysis is an important aspect of a good business plan, since it helps the business determine the cost structures, and the number of units that need to be sold in order to cover the cost or make a profit. Break-even analysis is usually done as part of a business plan to see the how practical the business idea is, and whether or not it is worth pursuing. Even after a business has been set-up, break-even analysis can be immensely helpful in the pricing and promotion process, along with cost control.Simply put, break-even point can be determined by calculating the point at which revenue rec eived equals the total costs associated with the production of the goods or services.Break-even Point = Fixed Costs/ (Unit Selling Price Variable Costs)The Concept Behind the AnalysisUsing the above formula, the business can determine how many units it needs to produce in order to break-even. Once the business has reached this point, in sales or units sold, all costs (Fixed and Variable) have been recovered. Beyond this point, every additional unit sold will result in increasing profit for the business. The increase in profit will be by the amount of unit contribution margin, which is the amount of additional revenues that goes towards covering the fixed costs and profit. It can be calculated as follow:Unit Contribution Margin = Sales Price Variable CostsCostsThere are two distinct nature of costs that a business has to incur in its normal operational activities:Fixed CostsThese costs stay the same regardless of how many units the company is producing. These include start-up costs , and other capital expenses which do not have to be paid periodically. Rent, insurance, utility bills and repairs are also considered fixed costs, since variations are minute and the amount does not directly depend on the number of items produced. For example, if a tire manufacturer rents a building at $2000 per month, and decides to produce 100 tires, the fixed cost will be $2000. The amount will stay the same if even there is no activity and zero tires are produced.Variable costsThese costs are directly associated with the number of units produced, and these are recurring in nature, since they have to be paid periodically. As the business produces more and more goods and services, these costs increase proportional. For example, the cost of rubber required to manufacture a tire is $10. If company produces zero tires, the total variable costs comes down to $0 (10*0). On the other hand, if the company produces 500 tires, the total variable costs comes down to $5000 (500*10). These c osts usually include material, labor, direct sales and promotion, storage etc.RevenueRevenue is the money that a business actually receives from its customers for the provisions of goods and services during a particular period. Discounts and deductions have already been adjusted, which means it is the gross income from which various costs are later deducted in order to calculate profit or loss. Total revenue can be calculated by multiplying the price at which goods or services are sold by number units sold.Contribution MarginContribution margin can be calculated by subtracting variable expenses from the revenues. The contribution margin shows how much of the company’s revenues will be contributing towards covering the fixed costs. It can be expressed on per unit basis or for the total amount. It can also be expressed as a percentage of net sales.Two Types of Break-Even Calculations â€" Units and SalesCalculation of Break-even point in unitsBreak-even point is usually calculated in units, which gives the company the number of units it must produce in order to break-even. It can be calculated by dividing contribution margin by total fixed costs:Break-even point (Units) = Fixed Costs/Contribution margin per unitCalculation of Break-even point in sales valueIn the previous example, the break-even point was calculated in terms of number of units. Break-even point can also be calculated in sales value (Dollars). This can be done by dividing company’s total fixed costs by contribution margin ratio.Contribution Margin = Contribution Margin per Unit/Sales Price per UnitORContribution Margin = (Sales Price Variable Costs) /Sales Price per UnitContribution margin, when expressed as percentage of sales is called contribution margin ratio. Example: Calculate contribution margin, total contribution margin and contribution margin ratio using the following information:Price Per Unit$20Units Sold5000Variable Cost Per unit$12SolutionTotal Sales= 5000 × $20 = $100,000Total Variable Cost= 5000 × $12 = $60,000Total Contribution Margin= $100,000 $60,000= $40,000Contribution Margin Per Unit= $40,000 ÷ 5000 = $8CM Ratio= $8/20 = 40%Example:A business has fixed costs of $100,000 per year, while the variable costs are 60% of total sales value. This would mean the contribution margin is 40%, since 100% 60%=40%In order to calculate break-even point in sale:Break-Even Point in Sales = Fixed Costs/contribution margin ratio= $100,000/40%= $ 250,000So, the company needs to sell goods worth $250,000 in order to break-even. Anything beyond this point will constitute as profit, and if the company falls short of this amount, the difference would be loss incurred.APPLICATION AND BENEFITSApplication of Break-even AnalysisCost CalculationBreak-even analysis is widely used to determine the number of units the business needs to sell in order to avoid losses. This calculation requires the business to determine selling price, variable costs and fixed costs. Once these n umbers are determined, it is fairly easy to calculate break-even point in units or sales value.Budgeting and Setting TargetsBreak-even charts and calculation be used for budgeting process, since the business know exactly how many units need to be sold in order to break-even. Moreover, the company is also aware of the profits the company will be able to earn at various points, which can be easily illustrated on a simple break-even chart. This can help business set realistic, achievable targets for itself.Motivational ToolBreak-even analysis also helps to motivate the employees, especially the sales staff, since it clearly shows the profits at various points of sales. The chart clearly shows the impact extra sales would have on the profitability of the company.Margin of SafetyMargin of safety is a tool which complements break-even analysis, since these two tool are interrelated. This concept is used when a major proportion of sales are likely to decline or in period of recession or ec onomic turn down. Managers can better make better production and sales decision if they know the margin of safety for a particular product or service. When the margin of safety is large, the business would want to try new pricing, marketing and take risks hoping to further increase sales and revenues. On the other hand, if the margin of safety is meager, managers are likely not to change anything, since any small change could trigger losses. In such a situation managers would want to reduce costs, so that margin of safety can be increased.The concept of margin of safety might not be useful for businesses with seasonal demand for their products or services, since there will be a lot of variations on monthly basis. The result could be complied for an entire year, so that seasonal fluctuations are removed.Margin of safety can be calculated by subtracting the current break-even point from current sales, and dividing by current level of sales.The formula (Version #1) is:Margin of safety = (Current Sales Level â€" Break-even Point)/Current Sales LevelThere are two ways to calculate margin of safety:If the company wishes to calculate margin of safety for a budgeted, future period, it can replace the current sales level with budgeted sales level.If a business wants to calculate margin of safety  (Version #2) for number of units sold, then instead of current sales level, selling price per unit in the denominator.Margin of safety = (Current Sales Level Break-even Point)/Selling Price per UnitFor example, a business considering expanding its factory. The expansion will increase business’s operating costs by $50,000. The table below shows how the concept of margin of safety can be employed to assess various situations:ExampleUse the following information to calculate margin of safety:Before ExpansionAfter ExpansionSales Price per Unit$50$50Variable Cost per Unit$30$30Total Fixed Cost$10,000$10,000Budgeted Sales$50,000$75,000Solution (Before Expansion)Break-even Sales U nits= $10,000 ÷ ($50 $30)= 500Budgeted Sales Units= $50,000 ÷ $50= 1,000Margin of Safety= (1000 - 500) ÷ 1,000= 50%Solution (After Expansion)Break-even Sales Units= $10,000 ÷ ($50 $30)= 500Budgeted Sales Units= $70,000 ÷ $50= 1,500Margin of Safety= (1500 - 500) ÷ 1,000= 100%The above example shows how an improvement in actual sales improved margin of safety for the business as the sales improved.Cost Control and MonitoringSince costs (Fixed and Variable) affect the profitability of the business directly, the managers can easily see these changes through break-even analysis. This would help them control costs, and make sure that they remain within a given range.Helps devise a pricing strategySelling price is an important determinant of break-even analysis. If managers have access to break-eve charts, they will be able to see the impact, changes in selling price has on the overall profitability. Hence, this tool provides more information for the mangers to make better pricing decision, considering the supply-side of the production process.CALCULATIONS, ASSUMPTIONS AND INTERPRETATIONWorked ExampleFor example, if it costs $50 to produce a tire, and there are fixed costs of $500, the break-even point for selling the widgets would be:If selling for $100: 10 tires (Calculated as 500/ (100-50) =10)If selling for $150: 5 tires (Calculated as 500/ (150-50) =5)As it can be seen from the above example that, higher the selling price of a particular product, the break-even point is lower. One of the major flaws of break-even analysis is that it fails to take into account the demand-side of the business, since looking from a demand-side perceptive it would be easier to sell more units at lower price.Break-even point calculation is a rather simple calculation that can help businesses with forecasting costs and sales. As mentioned earlier, break-even point there is no profit, no loss. Ideally all business owners would want a lower break-even point, since beyond that po int there is profit for the business. The lower limit of profit is the break-even point.Key Assumption â€" Fixed Cost same, Variable Cost and Sales Price are kept constantBreak-even analysis assumes that per unit selling price and variable cost do not change, which is not always the case.Business in order to sell more goods and services often have to reduce prices. Sometimes prices are not in control of the business, since they depend on market conditions and other factors such as government regulation.Variable costs also change as material, labor and other indirect variable expenses could increase or decrease as quantity changes. For Example, Labor rates will increase due to overtime if more units are produced. Other variable cost could also vary with number of units. The break-even analysis also assumes that all units produced are also sold, which is not always the case. This tool fails to take into account the demand-side situation, since not all units produced are sold at the as sumed price.Difficulties And ApplicabilityAnother important aspect of business transaction that is missed in break-even calculation is principal balance of outstanding loans. The interest being paid on all loans should be part of fixed costs, but it is shown as an expense in the profit loss account.Graphical Construction â€" Break-Even DiagramBreak-even diagram (also known as break-even chart, see above) is a line graph used for break-even analysis to determine the break-even point, the point where business will make a profit or loss. Number of units are plotted on the horizontal (X) axis, and total sales/costs are plotted on vertical (Y) axis. Using the diagrammatical method, break-even point can be determined by pinpointing where the two (revenue and total costs) linear lines intersect. The total revenue and total cost lines are linear (straight lines), since prices and variable costs are assumed to be constant per unit. The Break-even diagram can be modified to reflect different situation with various prices and costs. The diagram clearly shows how a change in cost or selling price can impact the overall profitability of the business.In the diagram, the line of fixed cost in horizontal with the x-axis, which means it does not change with the quantity, since even if the output is zero, some costs have to be incurred. The total cost line represents the combined sum of both variable and total cost, since both must be taken into account in order to determine profitability.InterpretationIt is essential that the results from break-even analysis are interpreted correctly and the information is effectively utilized to make better, informed business decisions. For example, if a break-even analysis of a business reveal that 1000 units need to be produced to break-even. The managers need to assess whether or not they will be able to sell 1000 unit within a reasonable period of time given the market condition. Personal expectations and financial situation of the busin ess must also be taken into consideration. If the managers think that 1000 units can only be sold if price is lowered, break-even point should be re-calculated taking into account the change.

The importance of transitions

In many ways, I think that the Verbal portion of the SAT is fundamentally about transitions. Or at least the Critical Reading and Essay portions of it. Let me explain what I mean by this: the SAT is essentially designed to test your ability to perceive relationships between ideas and arguments. Do two piece of information discuss the same idea or different ideas? Does one idea build on or support the previous one, or does it contradict it and move the argument in a new direction? Does it emphasize a point? Refute a point? Explain a point? Transitions are the signposts, so to speak, that make clear (or  elucidate) these relationships. Without words such as and, for example, and however, it becomes much more difficult to tease out just what two words (or sentences or paragraphs or passages) have to do with one another. Transitions are thus where Critical Reading and Writing meet   just aspaying attention to transitions can help you follow an authors argument in a reading passage,  so  can including transitions in your own writing help your reader follow your argument. Remember: your reader should have to exert as little effort as possible to follow your argument. The harder your reader has to work, the lower your score is likely to be. You need to make the relationships among your ideas explicit, whether youre talking about your championship soccer team from last season or  War and Peace. Heres an experiment: below are two version of the same passage. Ive rewritten the first version in order to remove all the transitions. Read it and try to get the gist. No Transitions The Panama Canal illustrates the principle that the economist Albert O. Hirschman has called the Hiding Hand. People begin many enterprises. They don’t realize how difficult they are. They respond with ingenuity that lets them overcome the unexpected. The Apollo program’s engineers and astronauts did this. The testimony in [the documentary]  Panama Canal  shows the power of the heroic image of technology in the early twentieth century. It was felt by the exploited laborers, who shared the nineteenth century’s stoic approach to industrial risk. Three percent of white American workers died. Nearly 14 percent of West Indians died. There were improvements in sanitation. It was â€Å"a harsh nightmare,† the grandson of one of those workers declares. He recalls the pride of his grandfather in participating in one of the world’s great wonders. Many returnees were inspired by their achievement to join movements for greater economic and political equalit y in the 1920s and 1930s, the roots of the decolonization movement. You probably got the basic point, but you also probably noticed that that there were places where sentences sat side by side with no obvious logical connection to one another (There were improvements in sanitation. It was â€Å"a harsh nightmare,† the grandson of one of those workers declares.) While Ive exaggerated here for effect, I do often see students omit transitions between their thoughts in their essays particularly between paragraphs thereby forcing the reader to scramble to re-situate him/herself in the argument. Its subtler, but theres always a moment of, Wait, what is this person actually trying to say here? Dont make your reader go through the equivalent of what you just read. Now try it  with transitions: The Panama Canal illustrates the principle that the economist Albert O. Hirschman has called the Hiding Hand. People begin many enterprises  becausethey don’t realize how difficult they  actually  are,  yet  respond with ingenuity that lets them overcome the unexpected,  as  the Apollo program’s engineers and astronauts were later to do. The testimony in [the documentary]  Panama Canal  also  shows the power of the heroic image of technology in the early twentieth century. It was felt  even  by the exploited laborers, who  still  shared the nineteenth century’s stoic approach to industrial risk. Three percent of white American workers  and  nearly 14 percent of West Indians died.  Despiteimprovements in sanitation, it was â€Å"a harsh nightmare,† the grandson of one of those workers declares,  but  he  also  recalls the pride of his grandfather in participating in one of the world’s great wonders.  In fac t, many returnees were inspired by their achievement to join movements for greater economic and political equality in the 1920s and 1930s, the roots of the decolonization movement. A lot easier to understand, right?

Easy To Make Glitter Slime

Why make ordinary slime, when you can make sparkly glitter slime!  Try this easy recipe to make the slime in any color of the rainbow. Materials Glitter glueBoraxWater The recipe works with either clear or white school glue, but white glue makes opaque slime. For clear or translucent colored slime that glitters, choose a clear or translucent glue. If you cant find glitter glue, add glitter as an ingredient. Borax is sold as a detergent booster with laundry supplies, or you can purchase it online. Making Glitter Slime Slime is a polymer that forms when you mix two solutions: glue and dissolved borax. The first step is to make these solutions. Dissolve 1 teaspoon borax in 1/2 cup warm water. Its okay if the borax doesnt completely dissolve. You only need the liquid part, not any solid that stays at the bottom of the cup.In a separate container, mix 1/2 cup glue (4-oz bottle of glue) and 1 cup of water. If you dont like the color of the slime, you can add a few drops of food coloring to the mixture.When you are ready to make glitter slime, dump the two mixtures into a bowl. Use your hands to mix the slime (thats part of the fun). If you have any leftover liquid after the slime polymerizes, you can discard it. When you are finished playing with the glitter slime, you can store it in a sealed plastic bag. The borax is a natural disinfectant, but the slime will keep fresh even longer if you refrigerate it. Clean-up is easy using warm water.