New Questions About Samples of Essay Writing in Ielts Answered and Why You Must Read Every Word of This Report

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A Research Assignment All Quiet On The Western Front And...

Research Assignment â€Å"I was there† Anoki Jacksch 12Eng61 16.05.14: Introduction The authors, E.M. Remarque, Eric Lomax, Kurt Vonnegut, Joseph Heller and Ernest Hemingway, who became famous, wrote excellent novels, because they were in love, have an underlying issue or have experienced issues that they want to share with the world. I choose to investigate the following novels: All Quiet on the Western Front, The Railway Man, Slaughterhouse-5, Catch-22 and The Sun Also Rises, because they all thematically connect to the â€Å"horrors of war†. They have all suffered due to the war experience and the effect it had on them following their experience in war and how political leaders at their time influenced it. This has made their novels so exciting in terms of how everything connected and how they reflected the ‘horrors of war’, which they experienced firsthand. The following questions will formulate a comprehensive understanding of the authors and their literary. Question One: Discuss how political leaders of the time have influenced the selected author’s writings. All Quiet on The Western Front, by E.M. Remarque, was based on the outcomes of the decisions political leaders made. On June, 22nd 1914, Austrian Archduke Frances Ferdinand and his wife were assassinated by a Serbian student named Gavrilo Princip, who was part of the â€Å"Black Hand† militant group. This caused a huge chain reaction to occur, which eventually lead to the ‘Great War’. Kaiser Wilhelm led Germany into World WarShow MoreRelatedI Just Wanna Be Average6008 Words   |  25 Pagesâ€Å"I Just Wanna Be Average MIKE ROSE Mike Rose is anything but average: he has published poetry, scholarly research, a textbook, and two widely praised books on education in Amer ­ica. A professor in the School of Education at UCLA, Rose has won awards from the National Academy of Education, the National Council of Teachers of English, and the John Simon Guggenheim Memorial Foundation. 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Organizational Management BR Richardson Timber Products Corporation

Question: Discuss about the Organizational Management BR Richardson Timber Products Corporation. Answer: Introduction B.R. Richardson Timber Products Corporation is a lamination plant that is situated in Papoose in Oregon. The company in its early days had a good rate of productivity, which helped them in achieving 100 percent rate of turnover within the company. This had helped the company in becoming famous in the local region with respect to the lamination industry. It had helped the people in securing the jobs within the local region. The plant was facing serious issues from the viewpoint of Richardson and Bowman and one of the major factors was the condition of safety that was present for the employees. The unsafe environment for the employees has exposed them to the injuries that may happen with them. An example of this was that an employee was fatally injured during the course of work, which led to the quitting of most of the employees for the reason of frustration. This led to the decrease in the factor of motivation for the employees, as most of them were worried about the about the factor of safety that was provided to them. Aim and objective The company previously had a high rate of turnover, which had helped the company in increasing its rate of profit and earning goodwill within the local region. However in the current scenario, it can be seen that the rate of turnover for the company has decreased and got to a low of 50 percent. The rewards for the employees were good previously, which helped the employees in boosting up their morale and motivation. This has been reduced, which has resulted in frustration among the employees. The primary objective would be to start the rewards system again in the organization so that it will help in keeping the employees motivated, which would further help in increasing the level of productivity in the organization. Scope The main challenge of the organization is to enhance the level of communication within the employees so that it can help them in managing the work in an efficient manner. The use of the advance technologies within the organization will help the employees in effectively communicating with each other so that the pressure of work can be distributed in an even manner. Discussion: Increasing the rate of turnover The turnover can be increased within the organization by allowing the employees to focus on their work so that it can help in creating value within the workplace. The use of jokes and humors helps in increasing the level of productivity of the employees, as it helps them in diverting their attention for a moment (Ashmarina Khasaev, 2015). The employees need to make the habit of planning their daily routine in the night so that they can predict the pressure of work for the next day. This will help them in having a better knowledge about the duties that they need to perform on the next day (Yang et al., 2015). The distractions that are present within the organizations need to be avoided by the employees so that it will help them in increasing the productivity of the firm. The serious environment within the work culture will help the employees in getting involved within the work in an efficient manner. The organization needs to focus on the healthy food habits of the employees so that they can remain fit and active in coming to the work place on a regular manner (Aggarwal, Hsu Wu, 2015). The employees have to manage the time in a proper manner so that it can help the employees in planning their work in an effective manner. The breaks that the employees are entitled to; will help them in rejuvenating their energy so that they can prepare their mind in continuing their work again in an effective manner, which will help in increasing the rate of turnover within the organization (Artto Turkulainen, 2016). Rewards for the employees The rewards system that has been abolished by the company needs to be introduced again within the organization so that it can help in providing motivation for the employees. The organization needs to have an effective Human Resources department so that they can help in the process of planning of the rewards and incentives that needs to be given to the employees (Olafsen et al., 2015). The compensation that will be given to the employees need to be according to their designation or the level of duty that the employees are assigned within the workplace. The level of compensation will help the employees in gaining better levels of motivation within the work place (Deci Ryan, 2014). The rewards that will be given to the employees will help them in getting recognized within the company, which will help in appreciating the level of productivity among the workers. The employees will have to be provided with better remuneration methods so that they can be motivated within the work place. The rewards that will be provided to the employees needs to be known to them so that they can categorize their targets and achieve their respectable rewards (Yoon et al., 2015). The consistency of the employees will be maintained within the work place by the employees so that they can achieve the desired targets and try to surpass it. This will help the employees in increasing their level of productivity within the work place (Ganta, 2014). Technological advances The organization needs to introduce lasers and sensors in their system so that the employees can keep a track of the logs that are being cut. The cameras need to be installed so that they can help in checking the accuracy of the employees (Stein, Galliers Markus, 2013). The geometric system of scanning along with color vision technology needs to be adopted by the organization so that it can help in determining the grade and the effective ways of cutting the logs (Chelsey, 2014). The use of the high speed system of sorting the logs will help the company in breaking down its logs, which will help in increasing the productivity of the employees within the organization. The use of the technologies will help in increasing the efficiency of the employees within the organization, as it will help the organization in managing the resources in a proper manner (Hacker, 2017). The use of the automation process will help the organization is ensuring the efficient line of production along with better quality of products, as the scanning process will help in detecting the internal defects, which cannot be seen by the human eye (Colbert, Yee George, 2016). Effective communication The importance of communication can be felt in all the organizations, as it helps in communicating in an effective manner between the employees and the upper management. The efficient use of the communication process will help the employees in bringing out their ideas, which can be aligned with the goals and visions of the company. The proper use of the feedback process will help in keeping a constant communication among the senior management and the employees of the company (Ladegaard Jenks, 2015). The use of effective process of communication will help in creating satisfaction of job among the employees, as it will help in encouraging easy methods of correspondence within the levels that are present in the organization. The issues that are present in the work place can be efficiently solved by the senior management with the help of the employees, as their grievances will be taken in to consideration. This will help the employees in working under better conditions, which will further lead to the development of loyalty in the work place (Keyton et al., 2013). The use of better patterns of communication will help in reducing the rate of internal conflicts within the organization, as clear communication methods will help in settling the issues in a mutual manner. This will help the employees in developing their professional and personal growth. The level of productivity will also increase in the workplace, as the goals and vision of the organization will be communicated in a proper manner. The employees will have a better knowledge about the work that they need to carry out within the work place so that they can achieve their target in an efficient manner. The work by the employees will be delivered in a better manner, which will help in increasing the level of output of the employees as well (Cardon Marshall, 2015). The use of open methods of communication will help in will help in establishing better relationship between the employees and the management so that the feedbacks that will be shared will help in improving the level of work within the organization. The level of communication will help in creating a friendly environment so that it will help in the promotion of better work culture within the organization. The resources that are available within the organization can be used in a better manner if the level of communication within the organization is clear and transparent (Carroll, 2015). Conclusion Therefore, it can be concluded that the organization is facing trouble with the authoritarian style of leadership, which may demotivate the employees and hamper the level of productivity within the organization. The use of efficient levels of practices will help the employees in increasing their level of productivity and help the organization in generating better rate of revenues. The use of the better level of technologies will help in efficient increase in the output of the organization. The increase in the better quality of products will help in attracting the customers so that the revenues of the firm can be increased, which will help the company in earning goodwill in the market as well. Recommendations Thus, it can be recommended that the employees need to have a better description of the work within the organization, as most of the departments within the organization are informal in nature. The rewards system that will be available in the organization needs to be effective in manner so that the employees can get motivated within the work place and increase the productivity within the organization. The use of the proper communication methods will help in communicating in between the employees so that the level of transparency can be maintained between them. This will help in the increase of the relationships among the employees in a better manner within the organization. Since the company does not have have any proper methods of gathering and assessing the information within the organization, they need to set up proper practices within the organization, which will help in recording the transactions in an easy manner. The communication pattern needs to be present in between the shifts of the employees so that the new employees who are being hired can have access to the information about the safety practices and the level of production that they need to maintain within the organization. Apart from the word of mouth policy, the company needs to hold meetings on a frequent basis so that the employees can receive all the information that has been taken up by the upper management. The employees then need to provide their valuable feedback, which will help in implementing the process that will change the course of work within the organization. References Aggarwal, V. A., Hsu, D. H., Wu, A. (2015). RD production team organization and firm-level innovation. Artto, K. A., Turkulainen, V. (2016, January). Looking Beyond Project Uniqueness: Product-Organization Interdependence at the Subsystem Level. InAcademy of Management Proceedings(Vol. 2016, No. 1, p. 13593). Academy of Management. Ashmarina, S. I., Khasaev, G. R. (2015). Methodical estimation basic concepts of organization changes requirements level and enterprises readiness to their implementation. Cardon, P. W., Marshall, B. (2015). The hype and reality of social media use for work collaboration and team communication.International Journal of Business Communication,52(3), 273-293. Carroll, C. E. (Ed.). (2015).The handbook of communication and corporate reputation(Vol. 49). John Wiley Sons. Chesley, N. (2014). Workplace technology use may increase both employees distress and productivity.LSE American Politics and Policy. Colbert, A., Yee, N., George, G. (2016). The digital workforce and the workplace of the future.Academy of Management Journal,59(3), 731-739. Deci, E. L., Ryan, R. M. (2014). The importance of universal psychological needs for understanding motivation in the workplace.The Oxford handbook of work engagement, motivation, and self-determination theory, 13-32. Ganta, V. C. (2014). Motivation in the workplace to improve the employee performance.International Journal of Engineering Technology,2(6), 221-230. Hacker, S. (2017).Pleasure, power and technology: Some tales of gender, engineering, and the cooperative workplace(Vol. 5). Routledge. Keyton, J., Caputo, J. M., Ford, E. A., Fu, R., Leibowitz, S. A., Liu, T., ... Wu, C. (2013). Investigating verbal workplace communication behaviors.The Journal of Business Communication (1973),50(2), 152-169. Ladegaard, H. J., Jenks, C. J. (2015). Language and intercultural communication in the workplace: critical approaches to theory and practice.Language and Intercultural Communication,15(1), 1-12. Olafsen, A. H., Halvari, H., Forest, J., Deci, E. L. (2015). Show them the money? The role of pay, managerial need support, and justice in a self?determination theory model of intrinsic work motivation.Scandinavian journal of psychology,56(4), 447-457. Stein, M. K., Galliers, R. D., Markus, M. L. (2013). Towards an understanding of identity and technology in the workplace.Journal of Information Technology,28(3), 167-182. Yang, T., Kuo, Y., Su, C. T., Hou, C. L. (2015). Lean production system design for fishing net manufacturing using lean principles and simulation optimization.Journal of Manufacturing Systems,34, 66-73. Yoon, H. J., Sung, S. Y., Choi, J. N., Lee, K., Kim, S. (2015). Tangible and intangible rewards and employee creativity: The mediating role of situational extrinsic motivation.Creativity Research Journal,27(4), 383-393.

Management Accounting Project Report Cvp Analysis for a Firm Under Expansion Phase Essay Example

Management Accounting Project Report Cvp Analysis for a Firm Under Expansion Phase Essay The CVP analysis helps in taking more than one decisions in a firm. How would you substantiate this statement for a unit under expansion phase| | Abstract Companies commonly face major uncertainties in their product markets, particularly in the manufacturing industry where competition is often fierce and consumer tastes change rapidly. Managers need to estimate future revenues, costs, and profits to help them plan and monitor operations and to decide the mix and volumes of goods or services to produce and sell. They also use this information to evaluate profitability risk. Cost-volume-profit (CVP) analysis is the technique used to identify the levels of operating activity needed to avoid losses, achieve targeted profits, plan future operations, decide on expansion or contraction plans, monitor organizational performance and analyze operational risk as they choose an appropriate cost structure to help in the decision making process to sustain the firm. Table of Contents Introduction4 Marginal Cost Equations and CVP Analysis9 Cost Volume Profit (CVP) Relationship in Graphic Form14 Applications of Cost Volume Profit (CVP) Concepts17 CVP Analysis Illustrations Unit in Expansion Mode19 Illustration 119 Illustration 222 References28 Introduction To assist planning and decision making, management should know not only the budgeted profit, but also: * the output and sales level at which there would neither profit nor loss (break-even point) * the amount by which actual sales can fall below the budgeted sales level, without a loss being incurred (the margin of safety) In marginal costing, marginal cost varies directly with the volume of production or output. On the other hand, fixed cost remains unaltered regardless of the volume of output within the scale of production already fixed by management. We will write a custom essay sample on Management Accounting Project Report Cvp Analysis for a Firm Under Expansion Phase specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Management Accounting Project Report Cvp Analysis for a Firm Under Expansion Phase specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Management Accounting Project Report Cvp Analysis for a Firm Under Expansion Phase specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In case if cost behaviour is related to sales income, it shows cost-volume-profit relationship. In net effect, if volume is changed, variable cost varies as per the change in volume. In this case, selling price remains fixed, fixed remains fixed and then there is a change in profit. Being a manager, you constantly strive to relate these elements in order to achieve the maximum profit. Cost – Volume profit Analysis is a logical extension of Marginal costing. It is based on the same principles of classifying the operating expenses into fixed and variable. CVP analysis is generally defined as a planning tool by which managers can evaluate the effect of a change(s) in price, volume, variable cost or fixed cost on profit. Additionally, CVP analysis is the basis for understanding contribution margin pricing, related short-run decisions, target costing and transfer pricing. Apart from profit projection, the concept of Cost-Volume-Profit (CVP) is relevant to virtually all decision-making areas, particularly in the short run. The relationship among cost, revenue and profit at different levels may be expressed in graphs such as breakeven charts, profit volume graphs or in various statements forms. CVP Analysis helps managers understand the interrelationship between cost, volume, and profit in an  organization  by focusing on interactions among the following five elements:   1. Prices of products 2. Volume or level of activity 3. Per unit variable cost 4. Total fixed cost 5. Mix of product sold Earning of maximum profit is the ultimate goal of almost all business undertakings. Profit depends on a large number of factors, most important of which are the cost of manufacturing and the volume of sales. Both these factors are interdependent. Volume of sales depends upon the level of production i. e. volume of production and market forces which turns in related to costs. Management has no control over market. In order to achieve certain level of profitability, it has to exercise control and management of costs, mainly variable cost. This is because fixed cost is a non-controllable cost. In other words, it helps in locating the level of output which evenly breaks the cost and revenues used. In its broader sense, it means that system of analysis which determines profit, cost and sales value at different levels of output i. . it establishes the relationship of cost, volume and profit. CVP Analysis helps to find out the profitability of a product, department of division to have better product mix, for profit planning and to maximize the profit of a concern. The decisions can include such crucial areas as pricing policies, product mixes, market expansion or contractions, outsourcing contracts, idle plant usage, discretionary e xpenses planning and a variety of other important considerations in the planning process. Thus cost volume profit analysis furnishes the complete picture of the profit structure. When the firm is in expansion phase, Funds are provided for the major expansion of a company which has increasing sales volume and which is breaking even or which has achieved initial profitability. Funds are utilized for  further plant expansion, marketing, and working capital  or for development of an  improved product, a  new technology, or an  expanded product line. Cost-volume-profit analysis can answer a number of analytical questions. These include, for example: 1. What products to manufacture or sell? 2. What pricing policy to follow? 3. What marketing strategy to employ? 4. What type of productive facilities to acquire? Cost-volume-profit analysis can also answer many other â€Å"what if† type of questions. Cost-volume-profit analysis is one of the important techniques of cost and management accounting. Although it is simple, it is a powerful tool for planning of profits and therefore, of commercial operations. It provides an answer to â€Å"what if† theme by telling the volume required to be produced. Following are the three approaches to a CVP analysis: * Cost and revenue equations * Contribution margin * Profit graph Before going into further details on the above three approaches below is described, the broad objectives of CVP analysis and the assumptions thereof n attaining these objectives. Further the limitations of the CVP analysis are detailed, which will help determine when, where and in which situations CVP analysis can be applied effectively in the various decisions that a firm needs to make to continue functioning. Objectives of Cost-Volume-Profit Analysis 1. In order to fo recast profits accurately, it is essential to ascertain the relationship between cost and profit on one hand and volume on the other. 2. Cost-volume-profit analysis is helpful in setting up flexible budget which indicates cost at various levels of activities. . Cost-volume-profit analysis assists in evaluating performance for the purpose of control. 4. Such analysis may assist management in formulating pricing policies by projecting the effect of different price structures on cost and profit. Assumptions Following are the assumptions on which the theory of CVP is based: 1. The changes in the level of various revenue and costs arise only because of the changes in the number of product (or service) units produced and sold, e. g. , the number of television sets produced and sold by Sigma Corporation. The number of output (units) to be sold is the only revenue and cost driver. Just as a cost driver is any factor that affects costs, a revenue driver is any factor that affects revenue. 2. Total costs can be divided into a fixed component and a component that is variable with respect to the level of output. Variable costs include the following: * Direct materials * Direct labor * Direct chargeable expenses Variable overheads include the following: * Variable part of factory overheads * Administration overheads * Selling and distribution overheads 3. There is linear relationship between revenue and cost. 4. When put in a graph, the behavior of total revenue and cost is linear (straight line), i. e. Y = ax + b holds good which is the equation of a straight line. 5. The unit selling price, unit variable costs and fixed costs are constant. 6. The theory of CVP is based upon the production of a single product. However, of late, management accountants are functioning to give a theoretical and a practical approach to multi-product CVP analysis. 7. The analysis either covers a single product or assumes that the sales mix sold in case of multiple products will remain constant as the level of total units sold changes. . All revenue and cost can be added and compared without taking into account the time value of money. 9. The theory of CVP is based on the technology that remains constant. 10. The theory of price elasticity is not taken into consideration. Many companies, and divisions and sub-divisions of companies in industries such as airlines, automobiles, chemicals, plastics and semiconductor s have found the simple CVP relationships to be helpful in the following areas: * Strategic and long-range planning decisions * Decisions about product features and pricing In real world, simple assumptions described above may not hold good. The theory of CVP can be tailored for individual industries depending upon the nature and peculiarities of the same. For example, predicting total revenue and total cost may require multiple revenue drivers and multiple cost drivers. Some of the multiple revenue drivers are as follows: * Number of output units * Number of customer visits made for sales * Number of advertisements placed Some of the multiple cost drivers are as follows: * Number of units produced * Number of batches in which units are produced Managers and management accountants, however, should always assess whether the simplified CVP relationships generate sufficiently accurate information for predictions of how total revenue and total cost would behave. However, one may come across different complex situations to which the theory of CVP would rightly be applicable in order to help managers to take appropriate decisions under different situations. Limitations of Cost-Volume Profit Analysis The CVP analysis is generally made under certain limitations and with certain assumed conditions, some of which may not occur in practice. Following are the main assumptions and limitations therein of the cost-volume-profit analysis: 1. It is assumed that the production facilities anticipated for the purpose of cost-volume-profit analysis do not undergo any change. Such analysis gives misleading results if expansion or reduction of capacity takes place. 2. In case where a variety of products with varying margins of profit are manufactured, it is difficult to forecast with reasonable accuracy the volume of sales mix which would optimize the profit. 3. The analysis will be correct only if input price and selling price remain fairly constant which in reality is difficult to find. Thus, if a cost reduction program is undertaken or selling price is changed, the relationship between cost and profit will not be accurately depicted. 4. In cost-volume-profit analysis, it is assumed that variable costs are perfectly and completely variable at all levels of activity and fixed cost remains constant throughout the range of volume being considered. However, such situations may not arise in practical situations. . It is assumed that the changes in opening and closing inventories are not significant, though sometimes they may be significant. 6. Inventories are valued at variable cost and fixed cost is treated as period cost. Therefore, closing stock carried over to the next financial year does not contain any component of fixed cost. Inventory should be valued at full cost in reality. Sensitivity Analysis or What If Analysis and Uncertainty Sens itivity analysis is relatively a new term in management accounting. It is a â€Å"what if† technique that managers use to examine how a result will change if the original predicted data are not achieved or if an underlying assumption changes. In the context of CVP analysis, sensitivity analysis answers the following questions: 1. What will be the operating income if units sold decrease by 15% from original prediction? 2. What will be the operating income if variable cost per unit increases by 20%? The sensitivity of operating income to various possible outcomes broadens the perspective of management regarding what might actually occur before making cost commitments. Marginal Cost Equations and CVP Analysis Break even is the level of sales at which the profit is zero. Cost volume profit analysis is some time referred to simply as break even analysis. This is unfortunate because break even analysis is only one element of cost volume profit analysis. Break even analysis is designed to answer questions such as  How far sales could drop before the company begins to lose money? † From the marginal cost statements, one might have observed the following: Sales – Marginal cost = Contribution(1) Fixed cost + Profit = Contribution(2) By combining these two equations, we get the fundamental marginal cost equation as follows: Sales – Marginal cost = Fixed cost + Profit(3) This fundamental marginal cost equation plays a vital role in profit projection and has a wider application in managerial decision-making problems. The sales and marginal costs vary directly with the number of units sold or produced. So, the difference between sales and marginal cost, i. e. contribution, will bear a relation to sales and the ratio of contribution to sales remains constant at all levels. This is profit volume or P/V ratio. Thus, P/V Ratio (or C/S Ratio) = Contribution (C)Sales (S) (4) It is usually expressed in terms of percentage, P/V ratio = (C/S) x 100 Contribution = Sales x P/V ratio(5) Sales = Contribution (C)PV Ratio(6) The above-mentioned marginal cost equations can be applied to the following heads: 1. Contribution Margin Contribution margin  is the amount remaining from sales revenue after variable expenses have been deducted i. e. difference between sales and marginal or variable costs. Thus it is the amount available to cover fixed expenses and then to provide profits for the period. The concept of contribution helps in deciding breakeven point, profitability of products, departments etc. to perform the following activities: * Selecting product mix or sales mix for profit maximization * Fixing selling prices under different circumstances such as trade depression, export sales, price discrimination etc. CVP analysis can be used to help find the most profitable combination of variable costs, fixed costs, selling price, and sales volume. Profits can sometimes be improved by reducing the contribution margin if fixed costs can be reduced by a greater amount. The contribution margin as a percentage of total sales is referred to as contribution margin ratio (CM Ratio). Contribution margin ratio can be used in cost-volume profit calculations. 2. Profit Volume Ratio (P/V Ratio), its Improvement and Application The ratio of contribution to sales is P/V ratio or C/S ratio. It is the contribution per rupee of sales and since the fixed cost remains constant in short term period, P/V ratio will also measure the rate of change of profit due to change in volume of sales. The P/V ratio may be expressed as follows: P/V Ratio = Sales-Marginal Cost of SalesSales ContributionSales = Changes in ContributionChanges in Sales = Change in ProfitChange in Sales A fundamental property of marginal costing system is that P/V ratio remains constant at different levels of activity. A change in fixed cost does not affect P/V ratio. The concept of P/V ratio helps in determining the following: * Breakeven point * Profit at any volume of sales * Sales volume required to earn a desired quantum of profit * Profitability of products * Processes or departments The contribution can be increased by increasing the sales price or by reduction of variable costs. Thus, P/V ratio can be improved by the following: * Increasing selling price * Reducing marginal costs by effectively utilizing men, machines, materials and other services * Selling more profitable products, thereby increasing the overall P/V ratio 3. Breakeven Point Breakeven point is the volume of sales or production where there is neither profit nor loss. Thus, we can say that: Contribution = Fixed cost Now, breakeven point can be easily calculated with the help of fundamental marginal cost equation, P/V ratio or contribution per unit. a. Using Marginal Costing Equation S (Sales) – V (Variable cost) = F (Fixed cost) + P (Profit) At BEP P = 0, i. e. BEP Sales – V = F By multiplying both the sides by S and rearranging them, one gets the following equation: Sales at BEP = F. S/S-V b. Using P/V Ratio Sales (S) at BEP = Contribution at BEPP/V Ratio = Fixed CostP/V Ratio c. Using Contribution per unit Breakeven Point = Fixed Cost/Contribution per unit 4. Margin of Safety (MOS) Every enterprise tries to know how much above they are from the breakeven point. This is technically called margin of safety. It is calculated as the difference between sales or production units at the selected activity and the breakeven sales or production. Margin of safety is the difference between the total sales (actual or projected) and the breakeven sales. It may be expressed in monetary terms (value) or as a number of units (volume). It can be expressed as profit / P/V ratio. A large margin of safety indicates the soundness and financial strength of business. Margin of safety can be improved by lowering fixed and variable costs, increasing volume of sales or selling price and changing product mix, so as to improve contribution and overall P/V ratio. Margin of safety = Sales at selected activity – Sales at BEP = Profit at selected activityP/V Ratio Margin of safety is also presented in ratio or percentage as follows: Margin of Safety SalesSales at selected activity ? 100% The size of margin of safety is an extremely valuable guide to the strength of a business. If it is large, there can be substantial falling of sales and yet a profit can be made. On the other hand, if margin is small, any loss of sales may be a serious matter. If margin of safety is unsatisfactory, possible steps to rectify the causes of mismanagement of commercial activities as listed below can be undertaken. . Increasing the selling price It may be possible for a company to have higher margin of safety in order to strengthen the financial health of the business. It should be able to influence price, provided the demand is elastic. Otherwise, the same quantity will not be sold. 2. Reducing fixed costs 3. Reducing variable costs 4. Substitution of existin g product(s) by more profitable lines e. Increase in the volume of output 5. Modernization of production facilities and the introduction of the most cost effective technology 5. Degree of Operating Leverage Managers decide how to structure the cost function for their organizations. Often, potential trade-offs are made between fixed and variable costs. For example, a company could purchase a vehicle (a fixed cost) or it could lease a vehicle under a contract that charges a rate per mile driven (a variable cost). One of the major disadvantages of fixed costs is that they may be difficult to reduce quickly if activity levels fail to meet expectations, thereby increasing the organization’s risk of incurring losses. The degree of operating leverage is the extent to which the cost function is made up of fixed costs. Organizations with high operating leverage incur more risk of loss when sales decline. Conversely, when operating leverage is high an increase in sales (once fixed costs are covered) contributes quickly to profit. The formula for operating leverage can be written in terms of either contribution margin or fixed costs, as shown here Degree of operating leverage in terms of contribution margin = Contribution marginProfit = Total Revenue-Total Variable CostProfit P-VQProfit Degree of operating leverage in terms of fixed costs = FProfit+1 Managers use the degree of operating leverage to gauge the risk associated with their cost function and to explicitly calculate the sensitivity of profits to changes in sales (units or revenues): % change in profit = % change in sales x Degree of Operating leverage Managers need to consider the degree of operating leverage when they decide whether to incu r additional fixed costs, such as purchasing new equipment or hiring new employees. They also need to consider the degree of operating leverage for potential new products and services that could increase an organization’s fixed costs relative to variable costs. If additional fixed costs cause the degree of operating leverage to reach what they consider an unacceptably high level, managers often use variable costs—such as temporary labour—rather than additional fixed costs to meet their operating needs. Cost Volume Profit (CVP) Relationship in Graphic Form Apart from marginal cost equations, it is found that the relationships among revenue, cost, profit and volume can be expressed graphically by preparing a  cost-volume-profit (CVP) graph or break even chart. Breakeven chart and profit graphs, which is a development of simple breakeven chart and shows clearly profit at different volumes of sales, are useful graphic presentations of the cost-volume-profit relationship. Breakeven chart is a device which shows the relationship between sales volume, marginal costs and fixed costs, and profit or loss at different levels of activity. Such a chart also shows the effect of change of one factor on other factors and exhibits the rate of profit and margin of safety at different levels. A breakeven chart contains, among other things, total sales line, total cost line and the point of intersection called breakeven point. It is popularly called breakeven chart because it shows clearly breakeven point (a point where there is no profit or no loss). Construction of a Breakeven Chart The construction of a breakeven chart involves the drawing of fixed cost line, total cost line and sales line as follows: 1. Select a scale for production on horizontal axis and a scale for costs and sales on vertical axis. 2. Plot fixed cost on vertical axis and draw fixed cost line passing through this point parallel to horizontal axis. 3. Plot variable costs for some activity levels starting from the fixed cost line and join these points. This will give total cost line. Alternatively, obtain total cost at different levels; plot the points starting from horizontal axis and draw total cost line. 4. Plot the maximum or any other sales volume and draw sales line by joining zero and the point so obtained. Uses of Breakeven Chart A breakeven chart can be used to show the effect of changes in any of the following profit factors: * Volume of sales * Variable expenses * Fixed expenses * Selling price A CVP graph or breakeven chart thus highlights CVP relationships over wide ranges of activity and can give managers a perspective that can be obtained in no other way. Profit Graph Profit graph is an improvement of a simple breakeven chart. It clearly exhibits the relationship of profit to volume of sales. The construction of a profit graph is relatively easy and the procedure involves the following: 1. Selecting a scale for the sales on horizontal axis and another scale for profit and fixed costs or loss on vertical axis. The area above horizontal axis is called profit area and the one below it is called loss area. 2. Plotting the profits of corresponding sales and joining them. This is profit line. Limitations and Uses of Breakeven Charts A simple breakeven chart gives correct result as long as variable cost per unit, total fixed cost and sales price remain constant. In practice, all these factors may change and the original breakeven chart may give misleading results. But then, if a company sells different products having different percentages of profit to turnover, the original combined breakeven chart fails to give a clear picture when the sales mix changes. In this case, it may be necessary to draw up a breakeven chart for each product or a group of products. A breakeven chart does not take into account capital employed which is a very important factor to measure the overall efficiency of business. Fixed costs may increase at some level whereas variable costs may sometimes start to decline. For example, with the help of quantity discount on materials purchased, the sales price may be reduced to sell the additional units produced etc. These changes may result in more than one breakeven point, or may indicate higher profit at lower volumes or lower profit at still higher levels of sales. Nevertheless, a breakeven chart is used by management as an efficient tool in marginal costing, i. e. in forecasting, decision-making, long term profit planning and maintaining profitability. The margin of safety shows the soundness of business whereas the fixed cost line shows the degree of mechanization. The angle of incidence is an indicator of plant efficiency and profitability of the product or division under consideration. It also helps a monopolist to make price discrimination for maximization of profit. Applications of Cost Volume Profit (CVP) Concepts CVP analysis thus involves the analysis of how total costs, total revenues and total profits are related to sales volume, and is therefore concerned with predicting the effects of changes in costs and sales volume on profit. The technique used carefully may be helpful in the following situations: a) Budget planning. The volume of sales required to make a profit (breakeven point) and the safety margin for profits in the budget can be measured. b) Pricing and sales volume decisions. c) Sales mix decisions, to determine in what proportions each product should be sold. d) Decisions that will affect the cost structure and production capacity of the company. e) Make or buy decisions – Analyzing and determining whether it is profitable for a firm to manufacture a particular component or product themselves, outsource the production to others or buy a component/product already available for their use. ) To decide whether or not to close down a factory, department, product line or other activity, either because it is making losses or because it is too expensive to run. This often involves long term considerations, and capital expenditures and revenues. But it can be simplified into short run decisions, by making certain assumptions. g) Assist in determining production or activity levels of employee s and their work schedules. h) Assist in determining discretionary expenditures and product emphasis such as advertising. While this type of analysis is typical for manufacturing firms, it also is appropriate for other types of industries. In addition to the restaurant industry, CVP has been used in decision-making for nuclear versus gas- or coal-fired energy generation. Some of the more important costs in the analysis are projected discount rates and increasing governmental regulation. At a more down-to-earth level is the prospective purchase of high quality compost for use on golf courses in the Carolinas. Greens managers tend to balk at the necessity of high (fixed) cost equipment necessary for uniform spread ability and maintenance, even if the (variable) cost of the compost is reasonable. Interestingly, one of the unacceptably high fixed costs of this compost is the smell, which is not adaptable to CVP analysis. Even in the highly regulated banking industry, CVP has been useful in pricing decisions. The market for banking services is based on two primary categories. First is the price-sensitive group. In the 1990s leading banks tended to increase fees on small, otherwise unprofitable accounts. As smaller account holders have departed, operating costs for these banks have decreased due to fewer accounts; those that remain pay for their keep. The second category is the maturity-based group. Responses to changes in rates paid for certificates of deposit are inherently delayed by the maturity date. Important increases in fixed costs for banks include computer technology and the employment of skilled analysts to segment the markets for study. Even entities without a profit goal find CVP useful. Governmental agencies use the analysis to determine the level of service appropriate for projected revenues. Nonprofit agencies, increasingly stipulating fees for service, can explore fee-pricing options; in many cases, the recipients are especially price-sensitive due to income or health concerns. The agency can use CVP to explore the options for efficient allocation of resources. Project feasibility studies frequently use CVP as a preliminary analysis. Such major undertakings as real estate/construction ventures have used this technique to explore pricing, lender choice, and project scope options. Cost-volume-profit analysis is a simple but flexible tool for exploring potential profit based on cost strategies and pricing decisions. While it may not provide detailed analysis, it can prevent do-nothing management paralysis by providing insight on an overview basis. CVP Analysis Illustrations Unit in Expansion Mode In an expanding market, managers take advantage of fixed costs to generate profitable growth as additional customers do not add much additional costs. In such cases cost structure dominated by fixed cost structure is a smart managerial decision. Whenever a decision is to be taken as to whether the capacity is to be expanded or not, consideration should be given to the following points: * Additional fixed expenses to be incurred * Possible decrease in selling price due to increase in production * Whether the demand is sufficient to absorb the increased production Based on these considerations, the cost schedule will be worked out. While deciding about the contraction of business, the saving in fixed expenses and the marginal contribution lost will have to be taken into account. If a branch office is to be closed down, and if the branch is giving a marginal contribution sufficient to cover fixed expenses the contraction may lead to a loss. Example: Branch B Sales – `20000 P/V Ratio – 20% Marginal contribution – `4000 Fixed expenses of the branch – `3000 The branch is giving an extra contribution of `1000. If it is closed, the fixed expense saving is `3000, whereas the contribution lost is `4000. Hence it is not advisable to contract the business by closing down the branch. Illustration 1 Nice and Warm Ltd. , manufactures and markets hot plates. During the first five years of operation, the company had experienced a gradual increase in sales volume, and the current annual growth in sales of 5% is expected to continue into the foreseeable future. The plant is now producing at its full capacity of one lakh hot plates. At the monthly Management Advisory Committee meeting, amongst other things, the plan of action for next year was discussed. Managing Director proposed two alternatives. First, operations could be continued at full capacity and with the existing facilities an output of one lakh hot plates at a selling price of `100 per unit could be maintained. Secondly, production and sales could be increased by 5% to take advantage of the rate of expansion in demand for the product. But this could increase cost, as to achieve this output the company will have to resort to weekend and overtime workings. However, a policy of steady growth was preferable to maintaining status quo. In view of the company’s competitors having a substantial share of the market, the Works Director was of the view that it was not enough for the company to maintain merely the present share of the total market. A larger share of the total market should be obtained. For that, the company should increase the production by 10% through a modest expansion of plant capacity. In order to sell the output of 110000 units, the selling price could be reduced to `95 per unit. Thinking on the same lines, the Marketing Director put forth a more radical proposal. The strategy should be to seize the competitive leadership in the market with regard to both price and volume. With this end in view, he suggested that the company should straight away embark on an expensive modernization programme which will initially increase volume by 20%. The entire output of 120000 hot plates could be easily sold at a price of `90 per unit. At this juncture Managing Director expressed concern about the probable behavior of the company’s competitors. They might also expand in order to produce more and sell at lowest prices. Suppose this happened, he wanted also the financial effects of the proposals of the Works Director and the Marketing Director, if in those proposals, the incr

Balearic Islands Consist Of Four Island Tourism Essay Essay Example

Balearic Islands Consist Of Four Island Tourism Essay Essay Example Balearic Islands Consist Of Four Island Tourism Essay Paper Balearic Islands Consist Of Four Island Tourism Essay Paper Introduction Balearic Islands consist of four island which are A, B, C and Mallorca. Mallorca is the largest island of the Balearic archipelago which accounts for about three quarters of the land with 80 % of its population in Balearic Island ( Bull 1997, 140 ) . It country has covered about 3640 kilometre per square with the 555 kilometer of the entire seashore length of the island ( Garcia and Servera 2003, 288 ) . The clime of Mallorca is typically Mediterranean with moderate mean temperatures. During the summer, the prohibitionist and warm season takes topographic point. The one-year rainfalls are 625 millimeters, with mean temperature 16 celcius and 18 celcious except in the high mountain. With its favourable clime, extended coastline and attractive beaches have lured visitants for many centuries. The development of Mass Tourism Definition of Mass touristry Butler s life rhythm of Mallorca Exploration A ; involvement stage-1930s The pantryman s lifecycle theoretical account ( 1980 ) , describes the growing, stagnancy and diminution stages of a tourer finish can be best apply in the finish of Mallorca from the growing phase to post-stagnation phase. In the period of geographic expedition and engagement phases of Butler s theoretical account which started in 1930 s touristry takes topographic point in Mallorca act simply as an instrument for exciting cultural and rational activity ( Bull 1997, 141 ) . Early on development phase 1955s When it comes to 1955 Mallorca Island is in development phase where mass touristry started to turn during that period. There was a re-establishment of the tourer board that have significantly change the touristry on the island whereby the touristry become more closely associated with the development of bundle vacations and mass touristry from the turning markets in western and northern Europe ( Pearce 1991 and Williams 1997 ) . However in 1959, Spanish authorities took the novice to simplify the process of sing the state in order to overhaul the Spanish economic system through touristry by deriving abroad gross ( Stabilisation Act of 1959 ) . The Numberss of visitants started to growing invariably in early 1960s, bulk of the visitants were dominated from UK and Germany in big volumes concentrated particularly during summer season ( Clark 1988 ) ( Figure 1 ) . Consolidation stage-1980s-1990s Between 1960s-1980s the effects from the roar of international touristry to Mallorca, it led to an intensive resort development of the along the coastline. Most of the island originated from the rapid growing of inexpensive bundle vacations in the sixtiess. However in the late of 1970s, many edifices, resorts and flats were built in order to provide big Numberss of visitants and turning figure of the populations. Majority of these early resorts were portrayed by standard tower block architecture, short of proper substructure and deficiency of planning, which are typical of the consolidation phases of Butler s theoretical account. Buswell ( 1996, 321 ) has described the growing of tourer declaration on Mallorca as unplanned and piecemeal, even helter-skelter . After that resorts have been capable affair to stricter be aftering Torahs which set up in the 1980s and 1990s. Subsequently Mallorca has maintained its popularity with tourers, peculiarly from UK and Germany furthermore invar iably attracts more than 10 thousand visitants per annum ( Buswell 1996 and Government Balear 2003 ) Stagnation and Decline stage-1990s-2000s In late 1990s, environmental force per unit areas begin to emerge in Mallorca sing to the issue such as H2O deficits, clime alteration, overcrowding, and over commercialisation every bit good as anti-social behaviour by its visitants. This finally causes an overall of diminution in figure of visitants arrive to its finish. In commissariats of finish life rhythm kineticss, the touristry merchandise of Mallorca was get downing to stagnate and decline and needed direction planning and policy intercession to convey about its rejuvenation ( Butler, 1980 ) . Development of Mass touristry in Calvia, Mallorca Calvia is a municipality of Mallorca which is besides one of the largest touristry having countries. It accounted about one tierce of the entire flow of tourers to Balearic Islands. It covers 145 kmA? and has a coastal strip of 56 Km of beaches and drops which make it as perfectly suited finish for mass touristry. It offers adjustment for 120,000 bedspaces and with about up to 1.6 million visitants a twelvemonth ( Aguilo, Algere and Sard, 2005 ) . Furthermore, with its location in bantam distance from the airdrome of Palma creates an easy accessible to the visitants. The population of the occupant increased from 3000 in dwellers during 1960 up to 30,000 in the late 1890ss ( Dodds 2007 ) . Since 19th century, touristry began to be as chief economic activity of its island ( Ministerio de Economia y Hacienda, 2005 ) . Tourism development in Calvia boomed in the sixtiess and has been based on short-run economic addition. As Aguilo et Al. ( 2005 ) provinces, it was one of the first municipalities to see negative effects of mass touristry. Lack of be aftering ordinances resulted in urban conurbation and deficiency of environmental respect, similar to many Mediterranean resorts. The theoretical account of touristry development in Mallorca has been based on short-run involvement, limitless constructing out of melody with local conditions, and an unsustainable development of exceeding natural resources . Tourist development took topographic point in 1960s to 1980s and was headlong and unplanned. Economy In economic point of position, touristry is of import as it create occupation chances, substructure development every bit good as foreign exchange. The unemployment rate is much lower than national norm ( Ministerio de Trabajo 2005 ) as there are about 31,793 people employed in restaurant-bars, 2057 in agencies of transit lease, 483 in supermarkets, 398 people employed in souvenir stores and another 1,684 work in other tourer installations. Meanwhile 1,402 involved in beach concern and 18,003 are involved in supplying tourer activities. It has been estimated that Calvia owns a entire figure of 61749 vacancies supplying tourer activities ( Molz 2004 ) . It has 30 % higher income per capital of national and 5 % higher of E.U. degrees ( Ministerio de Economia y Hacienda 2005 ) . Looking at these figures it becomes perfectly obvious 85 % of Balearic Island s GNP is from tourer industry, and touristry is the major beginning of income for the municipality of Calvia . Therefore its economic system is wholly reliant upon it. From the statistics Numberss given, it can be conclude that there is high figure of labour force fall ining the labor market, the tourer monoculture particularly during the peak seasonal form, labor with a low wage system, and force per unit area of work during high season ( Local Agenda 21 2001 ) . Socio civilization impact While touristry provides certain economic benefits to a part at least in the short term, it besides causes perturbation to the local manner of life. For the locals the concerns may deduce due to the unrealized promises, devastation of an older and simpler manner of life, insufficiency of employment chances or dissatisfaction with the economic alterations which came with mass touristry development. Before touristry takes topographic point, Calvia was basically a hapless and rural country with small outside contact and general history of out-migration with its ain linguistic communication and civilization of Catalan roots ( Ruzza 2004 ) . However touristry has entirely altered these characteristics ; a huge figure of in-migration from the Spanish peninsula arrived to carry through the demand for labour created by the growing of mass touristry, peculiarly in the edifice industry and the hotel concern. Consequent to that the impermanent immigrant population, has bit by bit turn into occupant, finally this causes the loss of cultural individuality, struggle over linguistic communication issues, and deficiency of societal integrating within local and immigrant population and bantam engagement in local societal life. Although Calvia is Spain s richest municipality and one of the richest in Europe, it has the lowest degree of instruction in Spain which itself the lowest in Europe ( Ayuntament de Calvia 1995 ) . Besides, bulk of employment are for servers and house cleansing agent which are deficiency of trained skilled professionals. Consequences of excessively many visitants Reason tourer choose Calvia as vacation finish The continuity of the Sun and sand theoretical account ( 2005, 222 ) , describes that the ground induces tourers to take the peculiar Sun and sand finish include the clime of 76.2 % , the beaches ( 51.2 % ) , the monetary value ( 36.4 % ) , and the quality of the hotels ( 22.2 % ) . Among all, clime is the cardinal ground followed by the beaches which induces tourers for taking such finish. As a consequence Calvia received a turning figure of visitants who travel to a mass touristry vacation finish attracted by the Sun, beaches and the clime. Calvia were seen as a theoretical account based on value, in footings of monetary value competition it has lure many visitants particularly from UK and German with it standardisation of the vacation experience ( CIITIB, 2002 ) . Social impact For the local point of position, visitants seem to use the physical environment from the local nevertheless the net income that generated from the visitants are non portion with the local community. Thus it create inauspicious impacts on supports and deficiency of benefit sharing with the local people who will bear touristry related costs to both the homo and natural environment. Finally conflicts arise between local populations with huge figure of visitants as they need to vie for limited usage of resources such as H2O, sanitation, energy and land utilizations. For tourers the position is frequently recapitulate with the statements such as this used to be a Eden but now it is ruined because of overcrowding, over commercialisation or overdevelopment. The mass touristry cohesiveness and the assortment of jobs experienced in Calvia have excessively frequently created blemish aboard beautiful natural scenery ; crowded with big Numberss of tourers as if they were many cowss ; ruined traditional civilizations and occupational forms by making a insidious touristry industry characterized by low paying service occupations and manipulative values ; and ignored the demands of local citizens and the community values that were inconsistent with matter-of-fact economic demands of the touristry industry. Environmental impact The risen Numberss of visitants and occupants have huge environmental force per unit area in Calvia . As mentioned in pantryman s life rhythm, Mallorca was in the period of stagnation in 1990s may put on the line by emerging environmental force per unit area peculiarly H2O deficits and climatic alteration. Inadequate H2O supply The issue of unequal H2O supply particularly during peak period and summer season, H2O supplies is exacerbated by visitants flows for usage in hotels, swimming pools and golf class. Harmonizing to the statistic documented in 1995, the H2O ingestion by visitants amounted of 160 litres per twenty-four hours whereby occupant is merely 130 litres. High demand in energy ingestion Annual ingestion of primary energy in Calvia sum to 72,000 TEP per twelvemonth of which merely 2 % is renewable. However, the ingestion per twenty-four hours was 6.47 kwh and visitants ingestion amounted to 2.14 kwh per dark stay in a hotel ( Dodds 2007 ) . Pollution by Conveyances The emanations of C dioxide equaled 1,400,000 tones which 58 % is due to transporting tourer in and out of Mallorca. In Calvia 1995 statistic,70 million journeys per twelvemonth where 50 million where from visitants which are a major cause of traffic congestion. Urban waste In 1995 Calvia produced 41000 tones of urban waste with about 1.25 kilograms per occupant / twenty-four hours nevertheless 1kg per visitants per twenty-four hours. Furthermore the options for disposal were limited. The production of effluent and solid waste in visitant countries frequently surpass the transporting capacity of local substructure due the high seasonal demand. Deterioration of the Land usage Building development in Calvia has been inordinate with aggregate business of flaxen beaches and of import enclaves along the bouldery coastline. With over 60 % of Calvia district was affected by dirt eroding. There was uninterrupted land business by urbanisation and development of new substructure harm caused by preies and waste mopess and desolation by forest fire. Harmonizing to an accounting of the distribution of the full country of Calvia made by Schmitt ( ) in 1991 the build-up-area has quadrupled in the old ages from 1968 to 1991 ( +311.6 % ) . However 57 % of archeological heritage were at high hazard of impairment. Overcrowded beach About 80 % of the analyzed instances show overcrowding despite an urban beach or natural beach. There is a strong seasonal concentration of visitants between June and September because of the demand for Sun and beaches. Subsequently this led to overcrowded beach with less than 6 mA? of beach surface per individual with increasing anthropogenetic force per unit area over the coastal zone ( Garcia and Jaume 2003, 287 ) . Solution Calvia is an illustration of a mass touristry finish which, from a consequence of touristry force per unit area in the late eightiess, faced important economic, societal and environmental diminution. As mentioned by Butler ( 1993 ) touristry is an activity because of its trust upon the care of natural environment and natural procedures, should impart itself toward sustainable development. In the instance of Calvia the lessening of touristry Numberss and Balearic Island as a whole goaded ordinances and attempts to travel towards turn toing the jobs of the debasement of the environment, impairment of societal systems and installations and the menace of farther touristry diminution. Definition of Planning and Policy The definition of planning is highly equivocal and hard to specify. Chadwick ( 1971, 24 ) provinces that planning is a procedure of human idea with an action based upon the thought in point of fact, premeditation, thought for the hereafter, nil more or less than this is be aftering . Meanwhile Hall ( 2008, 90 ) supported Chadwick s thoughts to reason that most of import facet of planning is that it is directed towards the hereafter . However, be aftering can non be accomplished without policy because it is closely related footings. Wilkinson ( 1997 ) linked planning and policy by saying planning is a class of action, whereas policy is the execution of the planned class of action. Planing and policy in the instance of Calvia Calvia Plan for tourer Excellent 1990 The program was developed in 1990 as to aim the menace of diminution. It comes along with the Balearic Autonomous community in cooperation with the municipalities as to overhaul, better and diversify the touristry. This program included edifice clearance to recover unfastened infinite, seek to compensate the seasonal nature of touristry and preparation and employment. However this program is chiefly focused on the industry supply side alternatively of sustainability of the finish and host community did non affect at all. As a consequence, it did non try to get the better of the turning issues that have arisen. Calvia Local Agenda 21 ( LA21 ) 1995 At the terminal of 1994, the Town council of Calvia , together with a scope of working groups, drew up the Local Agenda 21 for Calvia as a long term schemes integrated with economic, societal, territorial and environment actions. In explicating LA21 in 1995 and Action Plan in 1997, the Municipality of Calvia actively involved the support of local community, all the stakeholders, NGO every bit good as national and EU authoritiess. The cardinal aims for LA21 Calvia concentrating on come ining a new civilization based on sustainable and participatory urban and touristry planning ; stress environmental direction of the finish, expression for for understanding and consensus with societal representatives, control development and act for more stable employment in the country. ( Calvia Agenda Local 21, Mallorca, Spain 2004 ) . In 1998 New Balearic Law in Calvia was set out as to restrict adjustment growing, reconstruct bing hotels and to protect 40 % of natural countries. The aims of the LA21 comprises of 10 strategic lines of action and 40 enterprises. Cardinal consequences that have been achieved since the execution of Calvia s 1997 program The LA21 Action Plan which were set out in 1997 were seems to hold betterment in a general motion toward sustainability within the part and as Calvia is reasonably independent, it was able to follow and implement many enterprises without the demand for coaction from higher authorities. Among those cardinal consequences that have been achieved since the execution of the LA21 action program are stated below: Planing and Regeneration Zero addition in figure of hotels and flats every bit good as bead of 200 beds 1993-2002-about 30 edifice clearance program actions were carried out including existent edifice destruction and the purchase of urban secret plans to forestall farther building. Demolished edifices of the full surface country reaches more than 13,500mA? . Upgraded country in Magaluf A ; Palma Nova tourer country by making prosaic zones and seting tree as to better the overall quality of the country. 32 kilometer cycling and walking way was built in Paseo de Calvia Environmental instruments Tax on H2O for preservation and awareness runs advancing its usage and preservation established Recycling A ; urban waste decrease programs to guarantee 70 % of all urban waste is separated at beginning, easing A ; cut downing cost of recycling attempt, minimising land fill. Termination of sea dredging antecedently used to bring forth beaches and more environmentally friendly steps put in topographic point to minimise eroding New modulating for restricting ground tackle harm A ; harbor congestion caused by boats Constitution of Marine park A ; tellurian protected countries as to protect wildlife A ; ecosystems Economic instruments Enforce an eco-tax in 2002 by Balearic Government ; the financess were used to transport out Calvia council rehabilitation and regenerative undertakings. Voluntary instruments Renovation programmes for hotels, tourer adjustment and tourer installations established to upgrade quality and pull a higher output tourer Socio cultural instruments Programs to battle offense, lodging and other societal issues Multi-cultural and societal programmes such as dance, submerged picture taking and linguistic communication categories established to assist incorporate immigrants into Mallorquin civilization. Calvia has been recognized internationally for its attempts decision 2.0 The development of mass touristry in Calvia, Mallorca. 2.1 Definition of Mass Tourism Over the last decennaries, touristry has progressively playing a critical function as a beginning of economic sector despite for many developed and developing states. The touristry industry has given an chance to 1000000s ofpeople to go internationally, as travel and diversion are going more accessible to people, it is cognizable to be the universe taking economic sector during this decennary.

11 Taboos in Chinese Culture

11 Taboos in Chinese Culture Every culture has its own taboos, and it is important to remain aware of them when traveling or encountering another culture to ensure you dont commit a social faux-pas. In Chinese culture, some of the most common taboos involve gift-giving, birthdays, and weddings. Numbers According to Chinese tradition, good things come in pairs. Therefore odd numbers are avoided for birthday celebrations and weddings. To avoid bad things happening in pairs, activities such as burials and gift-giving are not performed on even-numbered days. In Chinese, the  number four (å››, sà ¬) sounds like the word for death (æ ­ », sÇ ). For this reason, the number four is avoided- particularly on phone numbers, license plates, and addresses. For addresses that do contain fours, the rent is usually less and apartments on the fourth floor are typically rented by foreigners. Work Shopkeepers may opt not to read a book at work because book (æ› ¸, shÃ… «) sounds like lose (è ¼ ¸, shÃ… «). Shopkeepers who read may be afraid their businesses will suffer losses. When it comes to sweeping, shopkeepers are careful not to sweep toward the door, especially during the Chinese New Year, in case good fortune is swept out into the street. When eating a meal, never turn over fish when you are with a fisherman as the motion symbolizes a boat capsizing. Also, never offer a friend an umbrella because the word umbrella (傘, sÇŽn) sounds similar to æ• £ (sn, to break up) and the act is a sign that you will never see each other again. Food Young children should not eat chicken feet as it is believed that doing so will prevent them from writing well when they start school. They may also become prone to fighting like roosters. Leaving food on one’s plate- particularly grains of rice- is believed to result in marriage to a spouse with many pockmarks on his or her face. Not finishing a meal is also believed to incur the wrath of the thunder god. Another Chinese taboo relating to food is that chopsticks should not be left standing straight up in a bowl of rice. This act is said to bring bad luck to restaurant owners as chopsticks stuck in rice look similar to incense placed in urns. Gift-Giving Since good things are believed to come in pairs, gifts given in pairs (except sets of four) are best. When preparing the gift, do not wrap it in white as that color represents sorrow and poverty. Certain gifts are also seen as inauspicious. For example, never give a clock, watch, or pocket watch as a gift because to send a clock (é€ Ã© Ëœ,  sà ²ng zhÃ… ng) sounds like the funeral ritual (é€ Ã§ µâ€š,  sà ²ng zhÃ… ng). According to Chinese taboo, clocks symbolize that time is running out. There are many other such ominous  Chinese gifts to avoid. If you give an unlucky gift by accident, the receiver can make it right by giving you a coin which changes the gift to an item they have symbolically purchased. Holidays It is a Chinese taboo to share stories about death and dying and ghost stories during special occasions and holidays. Doing so is considered extremely unlucky. Chinese New Year There are many Chinese New Year taboos  to be wary of. On the first day of the Chinese New Year, inauspicious words cannot be spoken. For example, words such as break, spoil, die, gone, and poor should not be uttered. During the Chinese New Year, nothing should be broken. When eating fish, diners must be careful to not break any of the bones, and be extra careful not to break any plates. Also, nothing should be cut during Chinese New Year as that signifies one’s life could be cut short. Noodles should not be cut and haircuts should be avoided. In general, sharp objects like scissors and knives are avoided during Chinese New Year. All windows and doors in the home should be open on New Year’s Eve to send out the old year and welcome the New Year. All debts should be paid by Chinese New Year and nothing should be lent on New Year’s Day. When preparing paper dragons for the Chinese New Year, it is taboo for women who are menstruating, people in mourning, and babies to be near the dragons when the cloth is being pasted to the dragon’s body. Birthdays One long noodle is typically slurped on one’s birthday. But revelers beware- the noodle should not be bitten or cut as this is believed to shorten one’s life. Weddings In the three months leading up to a couple’s wedding, they should avoid going to a funeral or wake or visiting a woman who has just had a baby. If one of the couple’s parents passes away before the wedding, the wedding must be postponed for 100 days, as attending happy celebrations during mourning is considered disrespectful to the dead. If a roasted pig is given as part of the bride’s gift to the groom’s family, the tail and ears should not be broken. Doing so would mean the bride is not a virgin. Fifth Lunar Month The fifth lunar month is considered an unlucky month. It is a Chinese taboo to dry blankets in the sun and build houses during this time. Hungry Ghost Festival The Hungry Ghost Festival is held during the seventh lunar month. In order to avoid seeing ghosts, people should not go outside at night. Celebrations such as weddings are not held, fishermen do not launch new boats, and many people opt to postpone their trips during the Hungry Ghost Month. The souls of those who die by drowning are considered to be in the greatest turmoil, so some people refuse to go swimming during this time to lessen the chance of a run-in with wayward ghosts.

Social Media Affecting Interpersonal And Intercultural Communication Essay

Social Media Affecting Interpersonal And Intercultural Communication - Essay Example The traditional intercultural communication has come under immense threat of getting obsoleted due to the increasing level of human interaction through the use of social media. In the light of globalization, the present day society is becoming more and more dependent on the internet and the social networking system in their daily communication. The major modes of communication are driven by technology and the internet. These may include the social networking sites like Facebook, Twitter, MySpace, the online chatting and VOIP services like Face Time, Skype etc., the online blogs, micro blogs and different online forums. The social media has influenced the people from different cultures and countries to communicate with each other as well as provide information about themselves on the web through the social networking sites, personal websites and blogs (Hofstede, 2001). The cultural communication system has been reshaped to emerge as a more open and widely integrated system all across the globe. Discussion The invention and development of new technologies in the communication and networking aspects have presented a wide array of choices for communication connecting all the parts of the world through the World Wide Web. Internet connection has gained major importance throughput the world with the connection facilities spreading to even remote parts of the world. ... The social media provides people from all over the world with the opportunity to display their information as well as demonstrate their culture, interests and activities through sites like Pinterest, We Heart It, Facebook, Twitter, LinkedIn and other social media sites. The different social networking sites are made user friendly so that people from varying backgrounds can easily use these media. These sites use computer mediated communication (CMC) system to make it easy for people to communicate and express themselves (Herring, 1996). The users can also create personalized websites to provide information about them and express their ideas and interests. This mode of communication has highly influenced the social lives of people all across the globe and exchange their ideas and information on different areas of discussion. The social media communications have made it simpler for people to exchange text, videos, e-mails, instant messaging as well as communicate through the use of rea l time audio and video chats using Skype, Face Time etc. The social networking sites are internet based service systems that allow people to create public profiles on the web within a system which they can completely control, maintain a connection with other users which may include the acquaintances, friends and family members. The social networking sites also make it possible to view the activities of the connections within the system. The first social networking site was launched in the year 1997 named Sixdegrees.com having all the above mentioned features. After the launch of this social site, the social media experienced a boom with a number of social sites being formed for different

How much Gas is Preduced Essay Example | Topics and Well Written Essays - 500 words

How much Gas is Preduced - Essay Example The reaction proceeds as follows: In this experiment one can see that two moles of HCl react with one mole of magnesium to produce one mole of each MgCl2 and H2. Since the product H2 is gaseous in nature, one can safely assume that if the reaction proceeds at standard temperature and pressure (273K, 1 atm) the volume of one mole of H2 produced will be 22.4 litres. Also, one mole of Magnesium will have the mass in grams equal to its molecular weight i.e. 24. Therefore, the mass of magnesium used in the reaction can be converted into the number of moles of magnesium used in the reaction, for e.g.  The Pressure sensor was used in the experiment to calculate the pressure at which the volume of gas was to be computed. Other equipments used in the experiment were weighing balance, tongs, measuring cylinder, flask, test tubes, stop-cock, glass-tube etc. The materials used in conducting the experiment were moderately diluted HCL and powdered Magnesium. The diagram of the apparatus is given as follows: The mass of Magnesium used in the reaction is measured by the weighing scale and the volume of HCL is measured by the measuring cylinder keeping in mind that the pressure required is 0.5 atm. The acid is sufficiently diluted so as to have a smooth reaction as the reaction between Hydrochloric Acid and Magnesium is exothermic i.e. a lot of heat is evolved. Also the gas produced Hydrogen creates a lot of fizz in the flask. When combining the reagents into the flask, care must be taken that none of the gas being produced escapes when adding the reagents together, before sealing the container. Therefore, we add hydrochloric acid in the flask first followed by Magnesium and instant sealing of the flask so as to prevent the escape of any hydrogen gas. The gas is attached to a pressure sensor by a glass tube which records the pressure

Industrial Revolution in Europe Essay Example for Free

Industrial Revolution in Europe Essay The industrial revolution had a great impact on Europe, especially when it comes to social and economic aspects, since they underwent a great change during the period. Still, whether the industrial revolution was positive or negative as a whole depends on if you focus on either of these two aspects. Optimists will say that it was good, and theyll focus on the favourable consequences on economy. Pessimists, however, will focus on social aspects, since society suffered a decline as to way of life. When it comes to economy, most of the consequences of the industrial revolution on it were quite positive. Wages rose, and people had enough money to buy goods. Industry developed, making it more efficient to produce products with the help of machines. These made it more profitable for industries, since work was done faster and without a need for a big human work force, thus creating mass production. It was cheap to make goods, and they were produced at a large scale, which in turn led to consumers being able to afford more products. Another thing was the creation of banks, which favoured economy as they lent money to set up even more industries. Mercantilism also helped European countries, since they had a market for their goods. Also, industries were favoured by the construction of better roads and canals, and with the invention of the steam engine, as well as with the construction of turnpike trusts. Goods were transported in faster, safer and cheaper ways, which had a positive effect on industry and economy. The improvement of the transport system also had positive effects on social aspects. Now that people had more money, they could use it to go on day holidays to the coast, since they could use the railroad. Improvement in transportation also eventually led to the creation of national sport leagues, as teams could move around from place to place. Another positive consequence of the improvement of transport reflected on peoples diets. Fresh food could be transported faster and cheaper into urban areas, thus making it available for consumers, who, with the improvements in economy, now had money to buy it, as well as some mass produced clothes. Still, even if people had more money, standards of living didnt rise as  much. To get money, people had to work for long shifts, and housing was also more expensive. This made people pack together in small houses. Over-crowding inevitably led to the quick spread of diseases and illnesses as pollution from industries and wastes filled the cities, affecting people who lived very close together. People working in the city also had bad working conditions. They worked for long shifts under unhealthy conditions, and accidents were common due to the over-tiredness of the workers after so many hours of work. Also, for a family to meet monthly expenses, children had to work. Child labour was common, and children had harsh jobs, working all day instead of being able to go to school and get an education. Another negative consequence of the industrial revolution was the sharp increase of crime in cities. As industries and large farms prospered, small farmers and peasants suffered. Many were left without a job and thus migrated into the cities. Population increase in urban areas, however, didnt always match the increasing need for workers in industries; many people were left without a job and thus had to resort to crime to be able to survive. It is clear that the Industrial Revolution had a great impact on peoples lives throughout Europe. A capitalist economy flourished, while workers suffered unhealthy conditions as they struggled to survive in a changing society.

Joan of Arc :: History

Joan of Arc Joan of Arc is a French National Heroine who became a Saint of the Roman Catholic Church because of her great achievements. Joan was a simple peasant girl who rescued France from defeat in one of the darkest periods of the "Hundred years' war" with England. She led the French army to victory against the English and paved the way for the coronation of King Charles VII. Joan has become one of the most admired characters in European history. As France was struggling during the Hundred years' war, a young peasant girl was born in the small town of Domrà ©my. Joan was born on January 6, 1412, which was a very unstable time for France. The English and Burgundians ruled much of the country and France was suffering. The Royal Family was weak, the King was insane and Charles the Dauphin, future King, was a coward. Total defeat was not far away. Joan was born a peasant, however, she was to bring the French new inspiration and succeed in driving out the English. Joan was like any other peasant girl in the 15th century. She could not read or write, but she worked hard on her father's farm and acquired her faith and prayers from her mother. In the village she was remembered as a good and simple girl. She had three brothers and a sister who died young. As a peasant, she always remained close to home and didn't even consider leaving the village until she was thirteen and had begun hearing voices. She identified the voice as that of God, telling her that she would have to perform a great task. By age sixteen, she had visions and heard the voices of Saint Margaret, Saint Michael and Saint Catherine sending her on a sacred mission. She must go to the aid of the Dauphin and liberate France from English domination. In 1429 Joan left her home and traveled to the court of the Dauphin. He feared her voices might be from the devil, therefore, he sent a priest to test her. He found no harm and she at last made her way to Chinon were she would find the King. However, when she arrived, the king was hidden among courtiers and although she had never seen him before she recognized him immediately and made straight for him. The King was anxious to believe her voices and therefore he reassembled his troops and placed them under Joan's command.

Enhancing quality in assessment Essay

Quality assurance refers to refers to any systematic process aimed at ensuring that services and products being developed meet the specified requirements and standards (Sale, 1990). Thorough testing by the quality assurance on products and services is important so as to give developers a chance to fix glitches before new technology prior to the products or services being unleashed to the consumers (Hernon & Altman, 1998). Appropriate quality assurance can also support firms in attaining a competitive edge in the trading ecosystem which is extremely complex. It can also help in improving customer acquisition and retention rates through helping in distributing cutting edge services to consumers more dependably and faster. Assessment refers to any process which appraises skills, understanding, knowledge and knowledge of an individual. The vital elements of assessment which requires being quality assured include the assessors, the assessment process, the assessment system, collecting the evidence and making the judgment (Oakland, 1989). Assessment principles propose that assessments should be reliable, fair, flexible and valid. Assessors carrying out the assessment should make sure that assessment decisions engage the evaluation of adequate evidence which will enable a judgment to be made regarding competence of an individual. Assessors judge the individuals against benchmarks or competency standards which are developed by the industry with an aim of assessing whether such individuals are competent. Individual needs of the customers should also be assessed in order to find out whether the products and services provided to them satisfy those needs. This assessment will help in understanding and improving those individual needs (Oakland, 1989). When individual needs are met this will increase the customer’s satisfaction, customer loyalty and also the company will be having a competitive edge over its competitors (Fox, 1993). In order for a company to be successful it should be able to meet the customer expectations. Customer expectations should be made public in organization where appropriate criteria should be introduced and also high standards should be set with an aim of meeting the individual needs of the customers. Also during the assessment there should be a systematical way of analyzing, gathering and interpreting evidence in order to find out how well the performance of the company matches the standards and expectations of the consumers (Harlen, 1994). The information gathered will be used in explaining, documenting and enhancing performance. This will help in creating an organization culture which focuses more on satisfying the individual needs of the consumers which will eventually increases the performance of the company (Garcia, 2009). Assessment is frequently subdivided into two categories namely formative assessment and summative assessment. Formative assessment possess a developmental purpose which is aimed at helping individuals in a company to work more effectively through giving them feedback in connection with their performance and also ways of maintaining or enhancing their performance. This will help the company in ensuring that the customers’ needs and expectations are achieved. On the other hand, summative assessment is used to show the extent of the individual’s success in attaining the assessment criteria used in appraising the intended performance outcomes of the company. Different customers have different needs and requirements and therefore companies should assess those needs in order to satisfy all their individual needs (Gitlow, 2005). Quality assurance process prevents hitches from occurring, detect and correct hitches that do happen, and promote higher standards of care. Assessment activity should be within a quality management system concerned with constant improvement. Two main factors which drives the demand for ensuring the quality of assessment include philosophy of quality management and the desire to follow the set requirements. Assuring assessment quality will leads to many benefits to the organization. Improving the consistency and quality of assessment will assist the assessors to have more confidence on their judgments, individuals to deem that they have been treated in a just way, and community, employers and other groups to value assessment judgment issued. A great concern on quality in assessment easily forms part of the overall approach of the organization and management of quality processes (Quality management and quality assurance standards, 1994). Quality assurance is very concerned on a systematic approach to enhancement that is aimed at responding and recognizing to the expectation and needs of all the groups of stakeholders in organizations. Stakeholders expect quality assessment and training carried out in an environment which is systematic that also assures its services and processes. Quality assurance processes the support staff which supports them in providing effective and efficient service that is focused appropriately on the needs of customers and clients. Quality assurance involves constant improvement (Vitale & Vengroski, 1993). The cyclical approach of ‘plan, do, assess, and act’ encourages the need to execute processes, assess their efficiency and act to continue with further improvement (Fox, 1993). Organizational needs should also be assessed where all departments should be assessed and also the employees. Employees should also be allowed to have self-assessment and peer reviewed assessments so as to determine their performance and help in knowing areas to improve in order to enhance their performance (Gitlow, 2005). All the groups and stakeholders which contributes to the performance of the company should be assessed and analyze them in order to come up with effective ways of enhancing the performance of the company. This will also help in increasing customer’s satisfaction since all their needs will be assessed and therefore working towards fulfilling those needs. Assessing individual, groups and organizations needs therefore it very significant towards improving the performance of the company. References Ciccone, K. R., & Lord, J. T. (1992). IQA-2: continuous performance improvement through integrated quality assessment. Chicago: American Hospital Pub.. Fox, M. J. (1993). Quality assurance management. London: Chapman & Hall. Garcia, D. (2009). Quality management. Chandni Chowk, Delhi [India: Global Media. Gitlow, H. S. (2005). Quality management (3rd ed.). Boston: McGraw-Hill/Irwin. Harlen, W. (1994). Enhancing quality in assessment. London: P. Chapman Pub.. Hernon, P., & Altman, E. (1998). Assessing service quality: satisfying the expectations of library customers. Chicago: American Library Association. Oakland, J. S. (1989). Total quality management. Oxford: Heinemann Professional Pub. ;. Quality management and quality assurance standards. (1994). Sydney: Standards Australia ;. Sale, D. N. (1990). Quality assurance. London: Macmillan. Vitale, B. A., & Vengroski, S. M. (1993). Quality assessment and improvement in long-term care: a continuous process. Philadelphia: F.A. Davis. Source document