Checkpoint Jsbmha and Hipaa Case Study

Checkpoint: JSBMHA and HIPAA Case Study Phoebe Edwards Carrie Cooper 4/18/13 1. How does HIPPA serve to protect patient rights? A patient’s health information can be shared with doctors and hospitals for treatment and care. The information can also be shared with family members who the patient has given permission to access the patient’s records. HIPPA’s guidelines make clear exactly what information about patients is protected. Called PHI, this information includes anything that would identify a patient, from name, Social Security numbers and addresses to broader identifiers like race, age and home state.Information about the person’s health care needs or medical history is also considered PHI. HIPPA guidelines dictate that this information cannot be shared except in particular instances, including when the individual patient requests their own personal information, or when privacy investigation by the Department of Health and Human Services requires it. 2. What areas of the JSBMHA did HIPAA compliance impact? HIPPA has a great impact on the patients’ rights, all areas of the JSBMHA is affected by these two individuals. It affected the patients, and put the agency in an awkward position.It affected the grandmother which she can make others aware about what happened and this could affect the agency negatively. People who are involved with the agency could make people feel uncomfortable about giving them any information. And this mean any information is not safe at JSBMHA, and the trust has been violated. 3. What actions should the JSBMHA director take about the HIPAA violation? I think that both of them should get suspended, this is a serious violation. They have put JSBMHA in a very bad situation and have lost the trust of the family.Jim know better ,because he has been with JSBMHA for a long time, longer then Betty, he should have told her that she should have not be talking about these clients outside of the office. I think that Jim should get fired because he know ‘s better, after being at the JSMHA for 20 years is a long time to be with JSMHA and it is more than enough time to know and understand the rules. Jim was supposed to be an example to Betty, someone who Betty can learn from. JSMHA should fired Jim and Betty because Jim did not tell about the HIPAA rules.

Spanish & Russian Empires

The age of exploration, a period of expansion for many Eurasian empires occured between 1450 and 1800. During this period both the Spanish and thep Russian empires were able to advance economically from their connections with societies westward. Both empires used some form of a labor system in order to support their social structures, despite the fact that where the laborers originated was different within the two empires. From a political standpoint, both empires were run under an autocratic government. This period was extremely crtical to the development of both the Spanish and Russian empires. Both the Spanish and Russian empires were goeverned by an autocratic body of government. The Russian empire was ruled by a czar, while the title of the head of Spain is a king. The set up of the government of the Spanish empire was probably was developed by the catholic church, while the Russians probably modeled their government after ideas borrowed from the west. From a pollitical standpoint the major difference between the empires was that the Spanish was a maritime empire while the Russian were a landbased empire. While the Spanish focused primarily on expanding overseas, the Russians felt it was better to expandm without traveling overseas. Since the Spanish also controlled land overseas they developed a system known as viceroyalty, where a govenor was put in place to oversee the control of the Spanish colonies in the new world. The Spanish and Russian empires both developed a similar social structure. At the bottom of social structure within both empires were the labor workers. Since both economies flourished based on agricultural successes, both societies required a group of people to work the lands. The Spanish relied primarily on forced laborers from outside of their colonies, typically consisting of slaves from Africa and the native Americans. Unlike the Spanish, the Russians looked towards locals to take part in a form of serfdom. Both the Spanish and Russian empires looked westward for ways to move foreward. The Spanish focused on economical advancements while the Russian empire focused mainly on social aspects. The Russians focused on social aspects because they felt that thier submission to the mongols had put them at a severe disadvantage to the europeans. The Russians borrowed estern ideas such as those used in art, architecture, and justice. The Spanish and Russian empires were both agricullturally based. The Spanish was an empire that not only developed domestic trade but also traded overseas. The Spanish basically single-handedly brought the new world into the worldwide economy. The Spanish were at the forefront of the triangle trade which pumped alot of money into th e European economy. The Columbian Exchange brought a lot of new cash and staple crops into Europe such as potatoes and tobacco. The Russian empire however focused on developing a local economy. The local peasentry was forced into serfdom. The strict enforcement of serfdom was put in place to work the land that supports Russian economy. The age of exploration, from 1450 to 1800 was a critical point in the development of many of the Eurasian empires. Despite being seperated by vast expanses of geographical features, ideas were able to blend profusely within seperate cultures. Clearly no amount of division can stop the bridge between the building of two different empires. ———————————————————————————–

Acute Care Of Diverticulitis

Acute Care Of Diverticulitis On Thursday night February 25, 2010, DC, a 64 year old female Caucasian came to the emergency room complaining of chills, abdominal pain, vomiting x 2days and diarrhea x3days. DC is 5’6†³ and weighs 239 pounds. She stated that after eating dinner on Tuesday night she began to feel abdominal pain that worsened and then developed vomiting and diarrhea. DC’s pain ranged from 5/10-10/10 and complained of tenderness over her entire abdomen, that was worse midline. DC has a left brachial cephalic A/V fistula that has a palpable thrill and a good bruit. Upon being admitted to the Emergency Department DC’s vital signs were BP 136/79, T 97.9, HR 101, R16 and O2 sat 95% on room air. DC’s lung sounds were clear to auscultation and she denied being short of breath. Blood urea nitrogen (BUN) and creatinine were both elevated. An x-ray and a CT scan both showed evidence of a small bowel obstruction with perforation with evidence of diverticular disease of the colo n (see medical management for details). It was at this time that DC was transferred to E300. Primary Diagnosis and Priority Secondary Diagnosis The primary medical diagnosis is diverticulosis/diverticulitis, with a small bowel obstruction. The secondary diagnosis is chronic renal failure (CRF). Patient History DC has a history of hypertension, atrial fibrillation (AFib), end stage renal disease (ESRD), past peritoneal dialysis (2.5 years), and peritonitis. She has been on a Monday, Wednesday, Friday hemodialysis schedule for the past 2 years. PATHOPHYSIOLOGY OF THE PRIMARY DIAGNOSIS AND PRIORITY SECONDARY DIAGNOSIS Diverticula are pouch-like herniations of the mucosa through the muscular wall of the small intestine or colon. Diverticulosis is the presence of many diverticula in the wall of the intestine. Most people with diverticulosis have no symptoms and remain symptom free for a lifetime. Diverticulitis is used to describe when one or more of the diverticula become inflamed. Dive rticula occur most commonly in the sigmoid colon, although they may occur in any part of the small or large intestine. The musculature of the colon hpertrophies, thicken and becomes rigid, and herniation occurs through the colon wall. Diverticula occur at points of weakness in the intestinal wall, where blood vessels interrupt muscular continuity. The muscle weakness develops as part of the aging process (Ignatavicius & Workman, 2006). Diverticula usually cause few problems. If undigested food or bacteria become trapped in the diverticulum blood supply will diminish and bacteria invade the diverticulum. Diverticulitis occurs when the diverticulum perforates and a local absess forms (Ignatavicius & Workman, 2006). Diets with small amounts of fiber have been linked to the development of diverticula due to the fact that they cause less bulky stool and constipation. However fiber is not proven to be a preventative measure (uptodate.com). Only one of five people with diverticulitis will actually display symptoms (Ignatavicius & Workman, 2006). Exactly how diverticula become inflamed is not clear. One theory is that increased pressure in the colon can lead to breakdown of the wall of the diverticula leading to infection. Another theory is the openings of the diverticula may trap fecal matter, which can lead to infection. Or, an obstruction in the narrow opening of the diverticulum may reduce blood flow to the area which may lead to inflammation. In the past, medical professionals thought that nuts, seeds, popcorn and corn played a role in causing diverticulitis. However, recent research has found that these foods aren’t associated with an increased risk of diverticulitis (mayoclinic.com).

Strategic tourism planning Essay Example | Topics and Well Written Essays - 2500 words

Strategic tourism planning - Essay Example Private businesses have also served leadership capacities, including the gathering of support for certain collaborative ads and promotions and publishing newsletters, websites and a magazine about Floyd. The Floyd County Chamber of Commerce has been playing a significant role in the supporting of local businesses in the long time. A significant revitalization part has been performed by the government of the Floyd County in the downtown. The staff and town spent time in the prominent investments in the private sector and various alterations and modifications have been brought by the finances that were acquired from the federal and in the shape of restoration and enhancement of downtown which also includes more public restrooms, shops, a hotel, additional parking, and a community market (Butler, Richard, Michael, John, 1998). The Heritage Pathways project has been continually worked upon by the towns which will offer crucial interconnections to it. A downtown park is being developed wi thin the town which has been granted the support from the Partnership for Floyd. Numerous local non-profits have been provided funding and finance by the Town of Floyd, which also includes it financing through the Virginia Commission for the Arts. Thus, the Floyd Town has worked properly and in sophisticated manner upon its tourist aspect. Tourism Promotion An active part has been played by the Floyd County government in terms of the development and promotion of tourism. The County offers the customers a destination market organization (DMO)—the primary contact for the Virginia Tourism Corporation. The staff of the County has hosted Virginia Tourism Corporation Visitor Center staff for tours of Floyd County and worked with VTC, The Crooked Road and others on numerous substantial media tours. Besides the tours of the group media, the staff of The County also facilitates as a liaison for individual, reputable journalists, suggesting itineraries, and linking them with various co mplimentary tours and services (Bruce, David, and Margaret, 1993). A customized media kit has been supplied by the County, which also includes the DVD of itineraries and images to visiting media. This outreach of the public relations has only been possible with the kind, generous, and the complimentary hosting that has been offered by the local lodging facilities. The tourism pages for the County are on its website (www.floydcova.org/visitors), which also contains the local listings direct feed from the main state site, Virginia.org. Being a DMO, the emails are moderated by the County from VTC related to media opportunities and shares pertinent ones with email list of tourism related entities in Floyd County and serves as a reviewer for tourism-related grant applications. Situational Analysis Being a significant element of the planning process, the participants undertake a Situational Analysis with respect to the tourist destination in order to determine the objectives and goals of the plan (Hall, 2008). In the current plan, the current tourism assets, strengths, weaknesses, opportunities, and threats, target customers, and a brief analysis of the tourism infrastructure, marketing strategies, and tourism policy have been identified in the current plan. Tourism Assets A list of the premier assets of tourism for Floyd County is provided below. These assets can possibly be depicted in the promotion and advertising. It is as follows:

John Maynard Keynes contribution to macro economics Term Paper

John Maynard Keynes contribution to macro economics - Term Paper Example All these above theories he made when launching his book in 1936 â€Å"the general theory of employment, money and interest.† Keynes believed that the classical approach to macroeconomics was erroneous and had been interfered with by the outbreak of world war one. He also believed that the classical approach’s belief that the balance between supply and demand would ensure employment for everyone was false. This was caused by inadequate investment and the psychology held by many people about saving. People had fear of investments due to the looming uncertainties caused especially by the war. The classical approach had thus grown absurd and this is why John Keynes embarked on the project to come up with new economic theories to save the situation. The solution that Keynes brought to the above problem of the private fear of investment was to bring in public investment from the government albeit on deficit spending. This would in turn create jobs and soon the government wou ld pay off their debts. This therefore laid a foundation for macro- economics as it viewed the entire economy as one focusing on the government’s role in the economy as a whole. His research helped come up with ways that were used to measure an economy’s productivity. ... How Keynes went against say’s law Jean-Baptiste Say, a French man had earlier come up with a theory of his own. This theory stated that it is impossible for supply to outrun demand as supply is brought about by demand any way, which was part of one of the classical approaches to macro-economics that tried to explain the reasons behind recessions and depressions. Say stated that the main cause of a glut (overabundance of a product in the market) is the producer’s illiteracy on the nature of the demand. Another scholar - David Ricardo, furthered this argument to state that recessions are caused by overproduction of goods that are not what the customers wanted. Goods are therefore not sold because the goods produced are not what the customers wanted. Customer satisfaction is a key factor in matters production; therefore, a product cannot be bought if it does not satisfy customer requirements. Keynes misinterprets Say’s law by saying that supply creates its own deman d; this in essence interprets the law to state that whatever will be produced will be consumed which is not the case. Keynes omits the fact that in order for aggregate supply to meet the aggregate demand, the goods supplied must be those that are demanded by the market. This is how Keynes basically went against Say’s law. Keynes therefore, in his book â€Å"the general theory† states that deficiencies in demand are the main cause of economic recessions. The great misinterpretation of Keynes in Say’s laws was what created his legacy up until more economists came up and deduced the above as they made his theory not hold anymore. Economists nowadays have thrown almost all of Keynes theories out of the window and

Latino film Essay Example | Topics and Well Written Essays - 2250 words

Latino film - Essay Example Similarly, the character of Frida Kahlo in 2002 Frida film (dir. Julie Taymor) is a central figure in a movie that tells the story of Frida Kahlo’s life. This character, despite some major differences from the character of Rosa, is able to fight for her own happiness and evolves as a strong representation of a Latin American woman. THESIS STATEMENT: Although women in El Norte and Frida are represented through completely different stories, time periods, and in totally different contexts, they have several important things in common. First of all, they both struggle against life circumstances; they both set out on a quest for happiness; they both evolve as strong personalities; and they both face untimely deaths without having found happiness on earth. Rosa in the Movie El Norte Rosa and her brother Enrique are the protagonists of El Norte, an epic movie about immigration and cultural conflicts and the quest for happiness. At its simplest, the movie may be perceived as a chronic led attempt of two Guatemalan teenagers to escape the brutalities of the military regime in Guatemala through illegal emigration to the United States. Rosa (Zaide Silvia Guierrez), a teenage Guatemalan girl, is portrayed epically, through a range of events in her life. She thinks, decides, acts, and eventually occupies the leading position in the film: when she dies, Enrique’s (David Villalpando) life goes empty and he supposedly commits a suicide. In this section of the paper, the focus will be put on the character of Rosa: what role it has in the film, how she changes throughout the film, how she struggles for her happiness, and how she evolves as a strong personality in due course of the film. Rosa’s central role in El Norte is evidenced by her clear decision-making part and her drive to find a better place to live, to achieve happiness and peace. An Indian woman by origin, she takes the decision to take her chances and flee to the U.S. with her brother Enrique. The off-spring of the Maya who have lived in Guatemala for centuries, Rosa makes up her mind to seek peace and happiness in a totally different culture. Raised on myths of the Mayan people, who have their own perception of the world and their own vision of life, Rosa makes a really tough decision. For her, to go to the United States or to go el norte means to enter the world totally alien and appallingly different. Yet she takes this step driven by her desire to find a home far away from the place where she was born and raised. Indeed, Guatemala failed to be her home, so Rosa hopes to find another one. While these dreams are not devoid of practical background (Rosa gets to know from Enrique that in the United States even poor people own their cars), her decision is more romantically inspired than carefully developed. Anyway, in the empty house where she and Enrique are under the threat of being murdered or abducted (just as their parents were), no one waits for them, except for the gho sts of their ancestors. Thus, there is no choice. Yet, there is hope. Hence, Rosa’s central role is displayed through her decision-making, which proves central to the whole movie. As a female character, Rosa constructs her character through a series of morose events and happenings, all of which leave an imprint on her tender yet resolute self.

Gender Studies Essay Example | Topics and Well Written Essays - 1250 words

Gender Studies - Essay Example In modern society, media is the most powerful instrument; the advertisement is quickest and easiest method to reach a large number of targeted audience. People engaged in this industry are expert in manipulating the situation in their favor, be it political or commercial. The media constructs ideologies about gender consciousness and pinpoint specific features as masculinity and femininity, all for the sake of increasing consumerism or some other vested interest. The basic problem with these ideologies is that once internalized, individuals are forced to self-regulate and discipline oneself to maintain that abnormality, in spite of psychological disturbances. People become submissive to consumer capitalism, thus gradually creating an army of unsatiated individuals. Media people create 'normal' and 'abnormal' gender frames of reference. Advertisement is not just display of information; instead they are targeted towards potential consumers. They construct meanings for specific services or products and then link them to some cultural messages, which people can easily decipher. The Ads are injected with social values and roles. If we dissect the advertisement, we will find that they are separated in different sections - first is the 'surface meaning', it is usually listing of items. Next, is the 'intended meaning', it is about the service or product, but full of societal messages. Last step of the Ad contains 'ideological or cultural meanings', this implicitly tries to socialize the viewer. For example, if an advertisement is of home food product, it displays who is cooking and serving. This indirectly conveys the message to viewers about our social roles and beliefs. In fact, media do not create any social message but their orientation is 'persua sion-based'. They repeat them constantly, till it become true. According to Bordo, media experts construct unrealistic concepts about masculinity and femininity to widen consumer capitalism. The same is interpreted by Berger, they control our ways of knowledge. Bordo elaborates that these frame of references restricts our way of understanding for gender, thus making men and women objects of the gaze, thus people perceive skewed ideologies about masculinity and femininity. Further, Foucault's argument makes it more evident. According to him, as a result of these, people start self-regulating and disciplining their own normality, based on superficial judgments and so called people's standards. They self-impose so much of restrictions, as if some crime has been committed; more or less it is physical, like bulimia. Rightly, Bordo explains when she says, "Illusions set the standard for real women, and they spawn special disorders and addictions [she created] a mask so thorough, so successful in its illusionary reality that her own naked face now look ed grotesque to her, mottled, pasty, featureless. (169)" Foucault contends that this self-regulating, like the disorders, restrains social agencies by suppressing them to abide by an unrealistic criterion of beauty. In order to regain happiness and have a natural life, people should change their frames of reference or shun such ideologies. The moment such thing happens people would realize nonsensical nature of these ideologies of masculinity and f

Essay Example | Topics and Well Written Essays - 500 words - 64

Essay Example s paper describes the characteristics of Dinoflagellates (causative Phytoplankton Species), including the symptoms of diseases it causes, and the treatment methods available for those diseases. Dinoflagellate is an important group of microorganisms, and they play significant roles in the ecosystem they are found. For instance, primary production of coral reef ecosystem is promoted by symbiotic Dinoflagellates, and this process is referred to as coral bleaching (Tomà ¡s, 1996). In addition, red tides arise from the blooming of the planktonic Dinoflagellates. Dinoflagellates have thecal plates within their cell corticles. The thecal plates are fabricated biologically into various shapes, which are made of high cellulose. Due to the high transparent properties, thecal plates are composed of mechanical properties, which are similar to soft wood cell wall that performs the role of protecting cell covering (Tomà ¡s, 1996). Dinaflagellates are protozoans, and their carrier agents, shellfish, are poisonous to the human body: eating such shellfish causes numbness which spreads to the neck and face after five to thirty minutes of consumption. This causes difficulty in swallowing, incoherence or complete loss of speech, and within three to twelve hours after consumption, complete paralysis may occur, and this leads to instant death due to lack of ventillatory support. Other symptoms include diarrhea, amnesia, vomiting, headache, change in the pupil size, alternation of the reflexes and vomiting (Tomà ¡s, 1996). The animals affected should be subjected to artificial respiration, while human beings require ventillatory support, which can prevent deaths of up to seventy percent of those severely affected people within duration of twelve hours (Tomà ¡s, 1996). As with many of causative toxic diseases, the initials are tips of iceberg. This requires the public to report to public health authorities concerned to prevent further spread of the disease. The most effective way to

Should business take care of its superannuated employees Essay

Should business take care of its superannuated employees - Essay Example It is the obligation of the business management board to take care of the superannuated employees through adhering to the set restrictions. The essay below outlines the reasons why businesses should take care of the superannuated employees with a focus on the benefit to both the employee and business. Most employers and business management structures value their superannuation programs according to the assumed manner in which they are valued by the employees. The viability of the scheme should be ascertained formally through comprehensive research. This implies that most of these benefit programs do not satisfy the employee needs. Paying close attention to the improvement of the superannuated benefits will ensure that the benefits are aligned with what employees want and value. Catering for the welfare of the superannuated employees acts as an assurance to other employees that their future benefits are flexible enough to be useful even when outside the work environment (Billing et al, 2010). Superannuation plays a crucial role in the improvement of the retirement benefits. The change in superannuation programs has enabled employees to apply their superannuation benefits in paying off their mortgage and investing in shares. Focus on superannuated employees ensures that improvement of their welfare is maintained through the use resources from the fund. Superannuation is popular among the work force due to the compound interest accrued after a long working life. The business has an obligation of ensuring that the long-term accumulated benefits are paid during retirement. Taking care of superannuated employee ensures that their patience and willingness to get involved in the high-risk investment is rewarded. Employees should be guarded against losses in the case of business failure. Superannuated employees are the most vulnerable to losses in the event

Conflict resolution Essay Example for Free

Conflict resolution Essay Portfolio is a collection of evidence, usually in written form that presents personal and professional development, by providing critical analysis of its contents (McMullen, et. al., 2003). A portfolio captures learning from experience, enables to measure learning, acts as a tool for reflective thinking, illustrates critical analytical skills and evidence of self-directed learning and provides a collection of detailed evidence of a persons competence (Gray, et. al., 2004). For Dewey, reflective thinking consisted of two parts: a state of doubt and a search to resolve that doubt. Thus, constructing a portfolio is an act of revealing ones beliefs. At the heart of portfolio development is purposeful choice making (Davis, et. al., 1997). This portfolio has been written as a part of the Post Graduate diploma in neonatal intensive Care nursing. The author will begin by providing an overview of reflection and mention the models used to guide this process. For the purpose of reflection the essay shall be written in the first person. I will reflect on one specific incident that I encountered in my experience as a neonatal nurse in one of the maternity hospitals which, I will analyse and discuss how it affected my practice. I will conclude by summarising my thoughts and reflections. For the purpose of data protection I have used pseudonyms when referring to those involved in the incident Agent-Based Manufacturing and Control Systems: New Agile Manufacturing Solutions for Achieving Peak Performance Massimo Paolucci and Roberto Sacile ISBN: 1574443364 Curing the Patch Management Headache Felicia M. Nicastro ISBN: 0849328543 Cyber Crime Investigators Field Guide, Second Edition Bruce Middleton ISBN: 0849327687 Disassembly Modeling for Assembly, Maintenance, Reuse and Recycling A. J. D. Lambert and Surendra M. Gupta ISBN: 1574443348 The Ethical Hack: A Framework for Business Value Penetration Testing James S. Tiller ISBN: 084931609X Fundamentals of DSL Technology Philip Golden, Herve Dedieu, and Krista Jacobsen ISBN: 0849319137 The HIPAA Program Reference Handbook Ross Leo ISBN: 0849322111 Implementing the IT Balanced Scorecard: Aligning IT with Corporate Strategy Jessica Keyes ISBN: 0849326214 Information Security Fundamentals Thomas R. Peltier, Justin Peltier, and John A. Blackley ISBN: 0849319579 Information Security Management Handbook, Fifth Edition, Volume 2 Harold F. Tipton and Micki Krause ISBN: 0849332109 Introduction to Management of Reverse Logistics and Closed Loop Supply Chain Processes Donald F. Blumberg ISBN: 1574443607 Maximizing ROI on Software Development Vijay Sikka ISBN: 0849323126 Mobile Computing Handbook Imad Mahgoub and Mohammad Ilyas ISBN: 0849319714 MPLS for Metropolitan Area Networks Nam-Kee Tan ISBN: 084932212X Multimedia Security Handbook Borko Furht and Darko Kirovski ISBN: 0849327733 Network Design: Management and Technical Perspectives, Second Edition Teresa C. Piliouras ISBN: 0849316081 Network Security Technologies, Second Edition Kwok T. Fung ISBN: 0849330270 Outsourcing Software Development Offshore: Making It Work Tandy Gold ISBN: 0849319439 Quality Management Systems: A Handbook for Product Development Organizations Vivek Nanda ISBN: 1574443526 A Practical Guide to Security Assessments Sudhanshu Kairab ISBN: 0849317061 Agent-Based Manufacturing and Control Systems: New Agile Manufacturing Solutions for Achieving Peak Performance Massimo Paolucci and Roberto Sacile ISBN: 1574443364 Curing the Patch Management Headache Felicia M. Nicastro ISBN: 0849328543 Cyber Crime Investigators Field Guide, Second Edition Bruce Middleton ISBN: 0849327687 Disassembly Modeling for Assembly, Maintenance, Reuse and Recycling A. J. D. Lambert and Surendra M. Gupta ISBN: 1574443348 The Ethical Hack: A Framework for Business Value Penetration Testing James S. Tiller ISBN: 084931609X Fundamentals of DSL Technology Philip Golden, Herve Dedieu, and Krista Jacobsen ISBN: 0849319137 The HIPAA Program Reference Handbook Ross Leo ISBN: 0849322111 Implementing the IT Balanced Scorecard: Aligning IT with Corporate Strategy Jessica Keyes ISBN: 0849326214 Information Security Fundamentals Thomas R. Peltier, Justin Peltier, and John A. Blackley ISBN: 0849319579 Information Security Management Handbook, Fifth Edition, Volume 2 Harold F. Tipton and Micki Krause ISBN: 0849332109 Introduction to Management of Reverse Logistics and Closed Loop Supply Chain Processes Donald F. Blumberg ISBN: 1574443607 Maximizing ROI on Software Development Vijay Sikka ISBN: 0849323126 Mobile Computing Handbook Imad Mahgoub and Mohammad Ilyas ISBN: 0849319714 MPLS for Metropolitan Area Networks Nam-Kee Tan ISBN: 084932212X Multimedia Security Handbook Borko Furht and Darko Kirovski ISBN: 0849327733 Network Design: Management and Technical Perspectives, Second Edition Teresa C. Piliouras ISBN: 0849316081 Network Security Technologies, Second Edition Kwok T. Fung ISBN: 0849330270 Outsourcing Software Development Offshore: Making It Work Tandy Gold ISBN: 0849319439 Quality Management Systems: A Handbook for Product Development Organizations Vivek Nanda ISBN: 1574443526 A Practical Guide to Security Assessments Sudhanshu Kairab ISBN: 0849317061

Poems About The Father-Child Relationship

Poems About The Father-Child Relationship A father-child relationship can be a beautiful thing for some, and complicated for others. There are different kinds of fathers. There are fathers who are always around for their children, who provide guidance and unconditional love. Then there are impossible-to-please fathers who burden their children with high expectations, leading to a strained relationship. And there are those fathers who, unable to handle the responsibilities of fatherhood, just walk out on their family. Some people may see their father in one way as a child, and grow up to see them in a completely new light. Its like when you argue about your curfew and your father tells you, Youll understand when you have a child. The complexity and richness of the father-child relationship explains why so many poets write poems about fathers and fatherhood. In this lesson, youll read poems about the father-child relationship. Youll also find out about the relationship between these poems themes and the form and devices used to express them. The poet Gregory Orr wrote a touching poem about how fathers learn as much from their children as they teach their children. Read Gregory Orrs poem, Fathers Song. What kind of relationship do the father and child in this poem share? What poetic devices does the poet use to depict the nuances of this relationship? This simple 14-line poem is about the relationship between a protective, caring father and a carefree, playful child. The use of free verse and lack of rhyme helps convey the simplicity and spontaneity of how the father feels about his child. Which lines in the poem make you almost see what is happening? Look at the lines my daughter balanced on the couch back, fell and cut her mouth. and the blood so red that it stops a fathers heart. These lines tell you how the speaker feels about his child. The poem reflects how the speakers experience and caution is balanced by his childs willingness to experience life freely and take risks, and the circle continues, round and round. The last two lines of this poem are the essence of a healthy father-child relationship, I try to teach her caution,/ she tried to teach me risk. The speaker tries to protect his child from harm, while the child shows him how to be open to adventure and new experiences. Poems About Fathers Analyzed While Gregory Orrs Fathers Song was inspired by fatherhood, other poets have been inspired by their fathers, like the poet Dylan Thomas. Read or listen to Thomass Do Not Go Gentle Into That Good Night, which is a sons plea to his dying father to not give in to death. This poems central theme is the speakers inability to accept his fathers old age and mortality. Now lets see how the poems form and structure add to this theme. This poem is a villanelle, which is a 19-line poem with five tercets, or three-line stanzas, that ends with a quatrain, or four-line stanza. A villanelle was traditionally used to write simple, pastoral poems. So, why do you think Thomas chose to write this poem as a villanelle? The villanelle form of Do Not Go Gentle Into That Good Night adds to the irony of commanding a weak, dying person to rage against death. Just as this poem is nothing like the typical lyrical, pastoral poem, a weak dying man is not likely to rage against anything. - Only two rhymes are used across the poem with words like, night, light, sight, and day, way, pray. These two recurring rhymes help build on the speakers intensity as he convinces his father to stay alive. The first and third rhymes of the first stanza are repeated alternately in an interlocking rhyme scheme in the succeeding stanzas. The rhyme scheme is aba/aba/aba/aba/aba/abaa, where the first rhyme is joined in the last two lines of the quatrain. The last two lines also bring together the poems two refrains: Do not go gentle into that good night, and Rage, rage against the dying of the light. Did you notice that these lines recur all across the poem? They depict the urgency of the speakers pleas as he consistently and forcefully urges his father to hang on to life. Lesson Activity-Self-Checked What effect do the two refrains in Do Not Go Gentle Into That Good Night, have? Do you interpret these refrains differently as the poem progresses? Write your answer in 175-200 words. - Besides the urgent refrains, several other poetic devices in the poem Do Not Go Gentle Into That Good Night help take forward the theme of a sons unwillingness to let his father succumb to death. Metaphors such as good night, dying of the light, and close of day, are used to refer to death. The words day and light represent life. Thats why the speakers father is urged to rage against the dying of the light. The simile, Blind eyes could blaze like meteors and be gay, implies that although his father may be going blind, his wisdom and greatness will enable him to see clearly with his minds eye. Did you notice the alliteration across the poem? Read the line Do not go gentle into that good night. Dont the alliterative sounds seem to add to the poems urgent passion? - Across the poem there are images of bright, illuminating things like lightning and meteors. Why do you think this bright imagery is used in a poem about dying? The speaker tries to persuade his father that a great man like him should not easily give in to death. He should overcome the darkness of death and continue to burn bright, as summed up in the lines, Good men, the last wave by, crying how bright/Their frail deeds might have danced in a green bay,/Rage, rage against the dying of the light. At the end of the poem, theres a paradox in the line, Curse, bless, me now with your fierce tears, I pray. The juxtaposition of curse and bless indicates the sons desire to take his fathers pain unto himself. Its as if by cursing his son, the father can share his pain and fierce tears with his son who doesnt want to lose him. Dylan Thomas wrote Do Not Go Gentle Into That Good Night when his father, David John Thomas who had always been a strong man, was going blind and was on his deathbed. Thats why many read it as an autobiographical poem. The poet and his father had a great relationship and both shared a love for literature. The poet was very disturbed to see his father ravaged by age and wrote this poem to express how he felt. While Dylan Thomass poem is a sons plea to his dying father, the American poet E. E. Cummingss my father moved through dooms of love is an elegy. Read Cummingss my father moved through dooms of love. Whats the first thing that hits you about this poem? Did you notice that the poem is full of paradoxes? Look at phrases like dooms of love, griefs of joy, and theys of we. These and all the other paradoxes used take forward the poems theme, lamenting death while still celebrating the life lived. In this poem, the speaker says his father had lived a full life. Look at the lines joy was his song and joy so pure, his anger was as right as rain/ his pity was as green as grain and his sorrow was as true as bread. These lines tell you that whether the speakers father was happy, angry, or sad, he experienced each emotion completely. He inspired others to be the best they could be, his april touch/ drove sleeping selves to swarm their fates/ woke dreamers to their ghostly roots. The speaker takes readers across seasons, april touch, septembering arms, octobering flame, that seem to mirror his fathers full life with varied experiences and emotions. The last two lines, because my father lived his soul/love is the whole and more than all, convey how the father lived a life filled with love for and from his family. What do lines like joy was his song and joy so pure, no hungry man but wished him food;/no cripple wouldnt creep one mile/uphill to only see him smile, no liar looked him in the head, tell you about the speakers fathers personality? It sounds like the speakers father was liked and revered universally. He lived a pure and full life, which is brought out by the line, because my Father lived his soul. Cummings wrote my father moved through dooms of love in his typical style, with no spaces or adherence to structural rules, to ensure that his creativity and feelings flow freely. Like Dylan Thomass Do Not Go Gentle Into That Good Night, this poem is also considered autobiographical. Cummings wrote this poem as an elegy to his father Edward Cummings, a professor at Harvard University, who died suddenly in a car accident. His fathers sudden death sobered Cummings into writing about more serious aspects of life. Poems About Fathers Compared While poems like Cummingss my father moved through dooms of love create a picture of a loved and loving father, others present dark, complicated pictures of fathers, such as the American poet Sylvia Plath. Read Plaths poem Daddy. You can also watch Plath recite her poem, Daddy. Whats this poem about? Daddy examines a daughters unresolved feelings for her father, who passed away. The speakers father died when she was so young that she was in awe of him, but never really understood him. The speakers awe for her father is reflected in the way she compares him to a bag full of God. She also expresses how she cannot escape from her fathers looming presence, with his one gray toe/ Big as a Frisco seal, reaching out across continents. Her conflicted feelings come to the fore later in the poem, when despite efforts she cant find her father. She then compares him to a devil, with A cleft in your chin instead of your foot, a brute, and a vampire. The speaker portrays herself as a vampire killer, her fathers killer, If Ive killed one man, Ive killed two. The speakers frustration climaxes in the last stanza, where she gets defensive and calls her father names, and exclaims she is through with him. - Plaths poem, Daddy is made up of 16 five-line stanzas. The one rhyme that appears in the poem is inconsistent, You do not do, you do not do, with some consecutive lines that end with words that rhyme with do, like shoe and Achoo, in the first stanza, and then you, blue, Jew, and so on in the other stanzas. Whats the relationship between the inconsistent rhyme scheme and the poems theme of a daughters unresolved feelings? The inconsistent, sporadic rhyme scheme seems to reflect the speakers emotional turmoil and the conflicting feelings she has for her father. The rhythm created by the sporadically recurring rhyme coupled with the use of symbolism and imagery reflects the speakers attempts to try to take control of the emotional turmoil caused by her fathers disturbing memories. Daddy is about a father, and so the imagery, language, and symbolism used are shocking. Look at the poems opening lines, You do not do, you do not do/ Any more, black shoe/ In which I have lived like a foot. These lines provide a glimpse into the speakers contradictory emotions. To show the protective and suffocating side of her father, the speaker uses a shoe as a symbol of her father and the foot inside the shoe as herself. Shoes protect the feet, but also constrict them, thereby symbolizing her conflicted feelings. Are you wondering what references to fascism, Nazis, and the Holocaust are doing in this poem? These images and references depict the speakers confusion about her father. The speaker compares her father to a fascist who puts his boot in the face. She calls her father an Aryan and herself a Jew, to convey that her father tortured her, like the Nazis tortured Jewish people in German death camps. There are constant references to black in the poem to reflect the speakers dark, confused feelings about her father. First, there is the black shoe and then the reference to The black telephones off at the root,/the voices just cant worm through. to convey that the speaker has permanently severed her connection with her father. Now look at the last stanza of Daddy? The lines, And the villagers never liked you./They are dancing and stamping on you. reflect the despicable picture that the speaker creates of her father, in her attempts to free herself of the hold that her fathers memory has on her, So daddy, Im finally through. The strongly worded last line, Daddy, daddy, you bastard, Im through. serves as the speakers final rant against the memories that cause her turmoil. Did you wonder about the speakers obsession with her father in this poem? Some critics have tried to explain this obsession by identifying elements of the Electra complex in the poem. The Electra complex refers to a daughters unresolved, unconscious desire for her father. Critics believe that this conflict is reflected in the speakers desperate and contradictory efforts to go to her father by committing suicide, At twenty I tried to die/And get back, back, back to you, and conversely to end her unhealthy, traumatizing relationship with her fathers memories wanting to kill him even though hes already dead, Daddy, I have had to kill you./You died before I had time The speakers confused feelings are again reflected when she used to pray to recover [him]. If you know anything about Sylvia Plaths life, youre probably wondering if Daddy is an autobiographical poem? The references, imagery, and symbolism used in Plaths Daddy do resonate with whats known about her life, like the complex feelings and unresolved issues she had toward her father, a Biology professor at Boston University, who died when she was just eight; her inability to deal with her fathers untimely death; her unsuccessful marriage. When read autobiographically, the line At twenty I tried to die, refers to Plaths attempted suicide at the age of 20 when she overdosed on sleeping pills. The line, The vampire who said he was you/And drank my blood for a year./Seven years, if you want to know. possibly refer to her unsuccessful marriage to poet Ted Hughes, which lasted for seven years. Plath, burdened with complexities, committed suicide when she was 31, leaving behind two children and her estranged husband, the poet Ted Hughes. This fact probably explains the use of brutal an d violent imagery, which could only be conjured by a disturbed mind as Plaths was.This autobiographical account would explain the brutal, violent imagery used in the poem, which reflect the poets disturbed state of mind and her confusion as a daughter, who feels abandoned and let-down. - While Sylvia Plaths poem deals with the smothering effect the fathers memories had on the speaker, Robert Haydens Those Winter Sundays contrasts the speakers ideas about his father as a child with how he feels about his father as a grown-up looking back. Read Robert Haydens poem Those Winter Sundays or watch the poem being recited. In this poem, which is a grown mans reflections on his father, the speaker describes the entire father-son dynamic with one winter memory. He thinks back to his childhood and sees his father differently than he did as a child. Those Winter Sundays is an American sonnet, with the traditional 14-lines, and has three stanzas. The first and third stanzas are five lines long, and the second stanza has four lines. How does the form carry the poems theme forward? Using the sonnet form, , the poem presents a problem in the first two stanzas, where the speaker describes how his father went about his chores for his family and was never appreciated. The resolution to this problem is presented in the final stanza-the speaker realizes his fathers value and feels guilty for how he never thanked him. Focus on the lines, No one ever thanked him, speaking indifferently to him, and What did I know, what did I know of loves austere and lonely offices? These lines convey the speakers guilt and regret for never appreciating everything his father did for him. Look at the way the poem uses repetition, What did I know, what did I know of loves austere and lonely offices? This line expresses how bad the speaker feels about being so obtuse about his father as a child. And what does offices in this line mean? The word offices brings to mind the responsibilities and duties that come with an authoritative position, in this case fatherhood. The austere and lonely offices describe how the speakers father displayed love by silently and dedicatedly fulfilling his duties to his family. Though an unrhymed poem, a rhythm is created using poetic devices like consonance, repetition, and alliteration. The use of consonance, with the repetition of the hard c and k sounds in lines like cracked hands that ached, and then in weekday weather made banked fires blaze. No one ever thanked him, conveys the pain that the father endured, and how his efforts went unappreciated. The alliteration where the w sound is repeated, in the weekday weather made banked fires blaze, reflects the repetition in the way the father spent his Sunday mornings. Those Winter Sundays is also rich in symbolism and imagery. What comes to mind when you read about the banked fires blazed and the cold splintering, breaking? This visual imagery makes readers imagine how cold it was through this description of how the logs in the fire would burn and crackle and warm up their home, driving out the cold. The cracked hands symbolize how hard the father worked, and the blueblack cold depicts the harsh cold that the father endured for his familys comfort. What comes to mind when you read about the banked fires blazed and the cold splintering, breaking? The visual imagery makes readers imagine how cold it was through this description of how the logs in the fire would burn and crackle and warm up their home, driving out the cold. Did you notice the transference in the line, fearing the chronic angers of that house? The inanimate house isnt angry. Its the speakers father who is angry and impatient with his children who were lazy about doing their Sunday morning chores. This line is interesting when you look at the poem autobiographically. Hayden, who it is believed was subjected to beatings by his foster parents Sue Ellen and William Hayden, only cursorily refers to the chronic angers of that house, and instead concentrates on the banked fires blazed to highlight how his foster father would keep the household warm. In that sense, this poem is not a criticism of his fathers beating, but a delayed tribute to the man who took pains to care for him. Lesson Activity-Self-Checked Answer this question in 125-150 words: What is the significance of the words Sundays too in Haydens Those Winter Sundays? Why do you think the poet used these words, instead of just, On Sundays? Support your answer with examples from the poem. Another poet, who explored the theme of the father-son relationship, is Theodore Roethke. Read his poem, My Papas Waltz and watch the poem being recited. What do you think this poem is about? At the outset, especially considering the title of the poem and the quick rhythm as you read, it seems to be about the speakers fond recollection of playfully dancing around with his father after hed come home from work in the evening. Lets see what elements of the poem support this interpretation. The structure which is made up of four quatrains and has a tight rhyme scheme of abab/cdcd/efef/ghgh, gives the poem the cadence of a waltz to mirror the ordered steps of the father and son dancing around. However, the waltzing here is rough and energetic, not smooth and graceful like waltzing is supposed to be. Similarly, alliteration is used in lines like, such waltzing was not easy, My mothers countenance, Could not unfrown itself, and the hand that held my wrist to add to poems easy rhythm. - Now lets examine the imagery in Roethkes My Papas Waltz. The line, The whiskey on your breath evokes olfactory imagery and the readers can almost smell the whiskey. Similarly, the lines, We romped until the pans, Slid from the kitchen shelf, create an image of how boisterous the father and son were as they danced around. Is it surprising then that the mothers countenance/Could not unfrown itself, possibly because she has to tidy up after them? The images of the battered hands and the palm caked hard by dirt, indicate that the father worked hard all day, probably at manual labor. Finally, the son Still clinging to your shirt conveys his unwillingness to let go of father, not wanting their fun to end. When interpreted in terms of the father and son bonding, this could be an autobiographical poem. The battered hand and a palm caked hard by dirt relate to the fact that Roethkes father ran a greenhouse and it involved gardening and manual labor. It is known that Roethke had a happy childhood and was devastated his father died when he was just 14. The battered hand and a palm caked hard by dirt relate to the fact that Roethkes father ran a greenhouse and it involved gardening and manual labor. But is this all theres to the poem? Some critics have interpreted the poem in a dark, ominous way. Is Roethkes My Papas Waltz a poem about a sons happy recollections of playing with his father or is this about alcoholism and child abuse? Youve just seen how this can be construed in the light, happy way, not lets see how this poem can take a dark turn. The image that the father beat time on the childs head with a battered hand, and of the whiskey on [his] breath is believed by some to indicate that the father would come home drunk and be physically abusive. This is used to explain why, the son is dizzy and hung on like death. The line, My right ear scraped a buckle, is also interpreted as a sign of violence. When interpreted like this the mothers frowning countenance, is believed to convey her helplessness as she couldnt save her child from her alcoholic husband. Which of these two interpretations holds true? Its interesting that when the poem was published in 1948, it was viewed only as a happy, loud, and strenuous dancing around of the father and son. More recently, this poem has been interpreted as a depiction of child abuse. Lesson Activity-Self-Checked Answer this question in 200-225 words: Which interpretation of Theodore Roethkes My Papas Waltz do you agree with? Support your answer with examples from the poem. Written in the first person, both Haydens Those Winter Sundays and Roethkes My Papas Waltz are about childhood memories about fathers. Interestingly, though Hayden is known to have suffered beatings at the hands of his foster parents, most critics, ignore his background and the powerful image of the chronic angers of that house, and view Those Winter Sundays as a poem about a sons regret for being unappreciative of his father. On the other hand, critics view My Papas Waltz differently; some see it as a poem about child abuse and alcoholism, while some interpret it as a poem about a happy father-son relationship. These interpretations show just how important diction is in interpreting a poem. The use of words such as blueblack cold and lines like, What did I know, what did I know/of loves austere and lonely offices? and Sundays too my father got up early depict the father in Haydens poem as an affectionate, caring man. While the use of dizzy, hung on like death, battered, scraped, and battered on one knuckle creates an image of an abusive father in Roethkes My Papas Waltz. Lets look at how these two poems compare structurally. Those Winter Sundays is an American sonnet with three stanzas, the first and third stanzas are five-lines long, and the second stanza has four lines. This poem does not follow any rhyme scheme. On the other hand My Papas Waltz is made up of four quatrains and has a tight rhyme scheme of abab/cdcd/efef/ghgh that makes the poem sound like a waltz. Both Hayden and Roethke use powerful imagery in their poems. The lines, and put his clothes on in the blueblack cold,/ then with cracked hands that ached and banked fires blaze. from Those Winter Sundays are examples of imagery and alliteration used to describe the fathers hard work. In My Papas Waltz, Roethke also uses alliteration and imagery in lines such as But I hung on like death,/ Such waltzing was not easy, The hand that held my wrist,/ Was battered on one knuckle, and With a palm caked hard by dirt, to help readers visualize how the father and son romped around. - Summary Over the years, poets have explored the father-child relationship in their poems. Sometimes the poem may be from a fathers perspective, sometimes from a childs, and sometimes from the perspective of a grown adult looking back at childhood memories. And depending on the poems theme, poets use different forms and poetic devices to put across their ideas about fathers. While Orr writes about what a father teaches and learns from his children, Cummingss my father moved through dooms of love is reverential and written in his unique style so he can freely express himself. Haydens Those Winter Days is written in the American sonnet form, and expresses a sons guilt at being indifferent towards his father. Roethkes tightly structured My Papas Waltz describes the rhythmic and spirited dance of a father-son relationship. Thomass Do Not Go Gentle In To The Good Night is about a son who cant deal with the thought of his father dying. And Plaths confessional Daddy is about the speakers inability t o deal with her feelings of abandonment at her fathers death.

The Themes of How Sharp Snaffles got his Capital and Wife Essay exampl

The Themes of â€Å"How Sharp Snaffles got his Capital and Wife† Romance, ‘The Big Lie’, humor, and Moral, â€Å"How Sharp Snaffles got his Capital and Wife† contains all of these in a wonderfully written story by William Gilmore Simms. Sit back and enjoy a â€Å"potation†(423) from a â€Å"corpulent barrel of Western uisquebaugh †(422) while I argue my truths or is that ‘Lie’. This romantic story is about the trails and tribulations Sam Snaffles endured to capture the affections of Mary Ann Hopson. Sam describes Mary Ann as â€Å", and so all over beautiful! O Lawd! When I thinks of it and them times, I don’t see how ‘twas possible to think of buck-hunting when thar was sich a doe, with sich eyes shining me on!† (426) After Sam is denied Mary Ann’s hand in marriage, because he has no capital, they meet in the forest outside of Mary Ann’s home she tells Sam â€Å"I’ll be true to you, Sam. I loves nobody in all the world so much as I loves you†(434) Sam gets the capital needed to satisfy her father and marry his true love in the end. The Webster’s definition of ‘Big Lie’ is â€Å"a deliberate gross distortion of the truth used especially as a propaganda tactic† and this is well illustrated in the story. The story opens at the end of a week of hunting and the group is sitting around the fire awaiting â€Å"The Lying Camp!† The main character Sam Snaffles is requested to tell the story of how he found ‘Capital ‘ so he could marry his true love, Mary Ann Hopson. As Sam begins his story he is called down by the ‘Big Lie’ saying, â€Å"All you’ve been a-saying is jest nothing but the naked truth as I know it.†(426) Sam’s reply is â€Å"And how’s a man to lie decently onless you lets him hev a bit of truth to go upon? The truth’s nothing but a peg in the wall that I hangs the lie upon.†(426) Sam’s story of how he got the ‘capital’ is amazing and just to show how big it grew, here’s a descripti on of the total capital Sam got, â€Å"From the b’ar . . . First, thar waur the hide, $20; then 450 pounds of meat, at 10 cents, was $45; then the grease, 14 pounds, $14; and the tallow, some $6 more; and the biled marrow, $11.† The geese â€Å"2700 wild-geese, at 50 cents, you sees, must be more than $1350.† The honey â€Å"got something over two thousand gallons of the purest, sweetest, yellowest honey you ever did see.† Humor is located throughout this story. One of my favorite parts is when Mary Ann’s father asked Sam’s horse if Sa... ... look in the mirror and asked him what he saw: that won’t edzactly do. I tell you now, look good, and ax yourself ef you’re the sawt of looking man that hes any right to be feyther-in-law to a fine, young, handsome-looking fellow like me, what’s got the â€Å"capital?†   Ã‚  Ã‚  Ã‚  Ã‚  Then he laughed out at the humor of the situation; and he says, ‘Well, Sam Snaffles, you’ve got me dead this time. You’re a different man from what I thought you. But, Sam, you’ll confess, I reckon, that ef I hedn’t sent you off with a flea in your ear when I hed you up afore the looking-glass, you’d never ha’ gone to work to git the â€Å"capital.†(461)   Ã‚  Ã‚  Ã‚  Ã‚  This is a humorous story that tells of romance and gives us a lesson in life and full of honesty (lies). This merging of all these themes has created a wonderful story that will make me read more of William Gilmore Simms stories. I wonder what Bald Head Billy Baldly did during the Flurriday War? Work Cited Simms, William Gilmore. â€Å"How Sharp Snaffles got his Capital and Wife†. The Writings of William Gilmore Simms Vol V Stories and Tales. Columbia, SC: Guilds, John C. 1st ed. University South Carolina Press, 1974.

Huck Finn Morality :: essays research papers

In The Adventures of Huckleberry Finn, author Mark Twain uses Huck to demonstrate how one’s conscience is an aspect of everyday life. The decisions we make are based on what our conscience tells us which can lead us the right way or the wrong way. Huck’s deformed conscience leads him the wrong way early on in the chapters, but eventually in later chapters his sound mind sets in to guild him the rest of the way until his friend Tom Sawyer shows up. Society believes that slaves should be treated as property; Huck’s sound mind tells him that Jim is a person, a friend, and not property. Society does not agree with that thought, which also tampers with Huck’s mind telling him that he is wrong. Though Huck does not realize that his own instinct are more moral than those of society, Huck chooses to follow his innate sense of right instead of following society’s rules. In chapter 16, Huck goes through a moral conflict of whether he should turn Jim in or not. “I was paddling off, all in a sweat to tell on him; but when he says this, it seemed to kind of take the tuck all out of me (89).'; Right off from the beginning, Huck wanted to turn Jim in because it was against society’s rules to help a slave escape and Huck knew it. But when Jim said that “Huck; you’s de bes’ fren’ Jim’s ever had; en you’s de only fren’ ole Jim’s got now (89),'; made helped Huck to grasp the concept that there is a friendship in the making. Even though Huck didn’t turn Jim in, he is till troubled by his conscience when the slave catchers were leaving because he knows it is wrong to help a slave. Still Huck cannot bring himself forward to tell on Jim, thus showing that his innate sense of right exceeds that of society. Huck finds out that all of the bad things he did are coming back to haunt him. In chapter 31 when Jim gets sold for forty dollars, Huck realizes that “here was the plain hand of Providence slapping me in the face and letting me know my wickedness was being watched all the time whilst from up there in heaven.'; It also scared Huck because all this karma, what comes around goes around, was happening to him.

Anti-Trust Legislation & Microsoft: Do The Ends Justify The Means? Essa

Anti-Trust Legislation & Microsoft: Do The Ends Justify The Means? Anyone who uses a computer today has likely heard of Microsoft, the maker of Microsoft Windows. Over the past few years, as Microsoft’s software has dominated the market, Microsoft has been involved in a number of anti-trust lawsuits, claiming that Microsoft has engaged in unfair business practices which are monopolistic and anti-competitive. By the end of these proceedings, Microsoft was found to be in violation of federal anti-trust laws. The real question now becomes whether or not these anti-trust laws have served their purposes. They exist in foreign countries very much the same as they do here. After reviewing legal analyses here in the United States, I will conclude that Microsoft may indeed be in violation of anti-trust legislation, but the application of these laws, which Microsoft has allegedly violated, does not follow the intention of these laws back when they were initially written. Anti-trust laws, while pure in motive, have the fundamental flaw of preventing the formation of intelligent mergers and monopolies, when what they should be doing is preventing these monopolies from taking advantage of consumers. In the United States, anti-trust legislation began with the Sherman Act, passed by Congress in 1890. â€Å"The Sherman Act prohibited contracts and conspiracies in restraint of trade as well as monopolization of or attempts to monopolize trade.† The Sherman Act was followed by the Clayton Act and the FTC Act, the latter of which established the Federal Trade Commission as a body who was authorized to prevent corporations from engaging in unfair business practices. By 1950, Congress had enacted two more laws, the Robinson-Patman Act, which mod... ...le to develop the software that will give people what they want. As a result, the software that we want will be produced by some small business, who really don’t have the experience necessary with the operating system, or even if they do, their product will be over priced and will draw little demand anyway. Bibliography: Debra A. Valentine, "The Goals Of Competition Law", prepared remarks, Pacific Economic Cooperation Council Conference on Trade and Competition Policy, May 13-14 1997, 8. Office of Fair Trading, Competition Act 1998 - what is the law?, Office of Fair Trading, 6/8/2004, Joe Wilcox, "Judge Rules Microsoft Violated Antitrust Laws", CNET News.com, April 3, 2000, 4. "Yet Another Anti-trust Suit Against Microsoft," Reuters 22 Oct 1998,

CVS stops selling tobacco products Essay

Reason, declared Kant, is the source and ultimate basis for morality. Morality wholly rests in pure, innate reason and not in intuition, conscience, law, or utility. The standard of morality, therefore, is inherent in the human mind; it is definable only in terms of the mind; and it is derived from one’s innerself by direct perception (Cavico & Mujtaba, 2013). According to Kant, in order to be moral, one has to be rational. â€Å"The right use of reason is directed to moral ends† (Cavico & Mujtaba, 2009). A person has to think rationally, he or she does not have think only about self-interest. As a result of that, there is no place for such thing as Ethical Egoism. People should be treated with dignity and respect. Kant presumes that human beings are rational and can utilize reason (Cavico & Mujtaba, 2009). Kant called the supreme ethical principles the Categorical Imperative. This principle is necessary element of human reason and foundation upon which rest all moral judgments (Cavico & Mujtaba, 2013). Kant’s method has three parts of testing, which are used for identification whether or not an action is moral. No matter in what kind of situation a person can be, a rational individual performs an action because he or she has a moral obligation and duty. Application of Kantian Ethical Analysis The categorical Imperative is not a principle of action itself; instead, it ethically lays down the form a moral maxim must take. Thus, said Kant, reason indicates that a moral action must have a certain form. The ethics â€Å"test† is a formal test (Cavico & Mujtaba, 2013). Literally, a person has to indicate whether his/her actions would be successful or would be considered as a self-destruction. In this case, the test will determine that situation with the company such CVS will be most likely successful. One of the main reasons that the company is doing this, is to show the public and competitors that it really cares about the health and well-being of its customers and the nation. By taking out all tobacco products from all CVS stores in the United States, the administration of the company who have main input in the way how the firm works, would really benefit. In general public might be surprised that CVS are going to aim on people’s health. In this kind of situatio n many things will change and increase in the business, things as trust and confidence would be maintained. So, action passes the  first test. The second test states that every person should be treated with dignity, respect and as a valuable and worthwhile entity (Cavico & Mujtaba, 2009).This test involves by itself shareholders, employee, employer, consumers, and society as well. In this case some people have different point of view, some of them firmly believe that they have the right to buy any products they like or to do whatever they chose to do. There is an argument, which explains that it might be unethical for the company like CVS to make people uncomfortable for purchasing tobacco products. CVS does not show any respect for smokers. They feel themselves not welcomed. According to Kantian theory CVS should need to make sure that their clients feel comfortable and welcome in the drugstores, no matter what kind of products are sold. CVS has to analyze and think about customers themselves, not only about profits, even though that basically, the idea of having business is for income purpose. To conform with the Kantian views, the company like CVS which is one of the largest drugstore chains in the United States, should pay more attention for its prosperity, rather than a little aspect of the firm to have some profits. Kant assumes that people cannot take advantage of another person. Additionally, it also explains that people cannot act and do anything without full comprehension and permission of the person. An individual needs someone’s logical, intellectual, complete agreement for this to happen. In this situation, people can think differently. Some of them can support CVS for the idea of removing tobacco products from pharmacy place, because it is ethical and some of them firmly argue with this statement. Even though that the people deeply understand that the products they were purchasing have the risks for their health and very harmful for their organisms. According to this information, the second test will definitely fail. The third test is the agent-receiver test which asks whether a rational person would accept the action or rule regardless of whether he or she was the agent or the receiver of the action (Cavico & Mujtaba, 2009). So, the main cost of this change would be a major loss in income. But people can lose their jobs, the managers and executives will feel decrease in salaries. Many employees may be in danger of losing a job. Moreover, the prices of shares of stocks will decrease, then shareholders  could be in danger of losing earnings. These are all the possible ways of banning all packs of cigarettes from CVS stores. Nevertheless, analytics of the company predicts that the benefits that CVS would get of trust and confidence would be worth the danger of losing profit. By stop selling tobacco products and removing all sweets from the drugstores as well, the firm would have to reassess how and in what kind of ways it can have its income. It will be very difficult to survive for the company, especially in the beginning of this change. It has a worse outcome than just minor loss in sales. The company would have a very negative effect from this and many people would not have a benefit as well. In this case, customers and employees would lose. Because of CVS stops selling cigarettes, as we mentioned above, many people will lose their potential jobs, therefore , the third test certainly will not pass. Only if the company will help their employees by giving them recommendation letters and providing with rà ©sumà ©/interview training, the third test might be considered as passed. But as long as, the action of CVS is going to be presented in October of this year. We still do not know whether they will help their employer or not. So, at this moment of time, this action is considered as not passed. Moral Conclusion Pursuant to Kantian Ethical Model An action is morally right if it has a certain form, and morally wrong if it does not have that form. The Form, the Categorical Imperative, is the first, supreme, fundamental principle in ethics. It is the form a moral action must have; it provides the ultimate standard by which one test can test action, rules, beliefs, and standards to determine if they are moral (Cavico & Mujtaba, 2013). Based on Kant’s ethics, the action of CVS pharmacy about removing tobacco products from the stores can be considered moral, only if it passes the Categorical Imperative tests. Some type of questions must be considered such as, is this action only benefiting the company or others as well? How would CVS feel if others performed this action? If the firm rationalized its actions, they would be moral. First of all, if everyone takes the same action that took CVS, the world will become healthy. We will not see any more death as a result of tobacco products. CVS has always functioned very well with good ratings in customers service and with high earnings. Even with a ban of tobacco in October, the company is still  one of the leading pharmacies in the country. Nevertheless, this new plan may not make everyone in society happy. Some people, most likely smokers think that this ban is unfair and unethical, but managers and executives thought that it was the right step for the healthy future and for the business. As a result of this decision, the company will gain trust from its consumers, which will result in a more successful firm. In other words, smokers will not be treated equally with other people with respect and dignity, therefore the second test will fail. Overall, if CVS will take care of people who probably will lose their jobs, the third test can be considered as passed. Despite the problems with Kantian ethics, Kant’s very important accomplishment was to underscore, and to appreciate, people as free, rational, moral beings, with individuals rights and self-im posed duties to respect others (Cavico & Mujtaba, 2013). In conclusion, CVS’s incredible decision involves long term perspective and sacrifices. The administration of the company has a solid strategy of how to operate the company and all of the stores. With a great plan on operations, they are able to have a successful business. As long as, it is such a large company, these changes will be beneficial, even with some people against the stores, unless there is another major change to products in the near future.

Break-even analysis Essay

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