Sunday, October 13, 2019

The portrayal of women in The Great Gatsby Essays -- English Literatur

The portrayal of women in The Great Gatsby Since the concept of society exists, women have been classified differently from men. Women have always been the "weak sex", which is meant to obey and please men. This has changed and now there is a relative equality between sexes, but surprisingly, the image of women only started to change significantly in the last 100 years, and even in this century discrimination still takes place. In the 1930's society had still a very primitive view of women, even if they had acquired rights such as the right to vote, this had just occurred in the 1920's. Most men still had the thought that women should only stay home and raise children, that they should not be involved in politics, and their ideas were not valuable. From the start of the book we can see that women in the book are portrayed, as naà ¯ve, brainless and that they can be easily manipulated. We first notice this with Daisy's description, and then Myrtle's, Jordan is kind of an exception, but she doesn't have much of a significant part in the story. Daisy is described as sensitive, materialistic, and she believes in everything she hears. I think that the fact that she is blonde is because of the popular saying that "blondes are stupid". Throughout the book we can see that as a matter of fact daisy is the image of what is supposed to be a high class women, she is not too bright, aware of her prettiness, and style "sophisticated god I'm sophisticated" daisy, pg 18 and thinks that the world revolves around her, and she hardly does anything by herself, Daisy isn't totally in control of her own life, as she hasn't got the courage to change What she is unhappy with, in fear of the public opinion, With Daisy the autho... ... or emotions. By giving such superficial information about them the reader gets the idea that they are foolish, and not too bright. Neither of them has a really important role in the plot, or is fundamental in crucial times of the story. They don't participate with ideas. Daisy is Gatsby's dream, for all he lives and she is portrayed as an "unreachable jewel" almost as an object, something that does not exist, and will never be reached. Definitely women have a secondary role in the book, the narrator is a man, important phrases are said by a man, and It's men who are described deeply, the whole story spins around them. In the 1930's it was a common idea to think women had a secondary l role in life, maybe F. Scott Fitzgerald had this ideology, or he was trying to reflect society as accurately as possible, and for this reason he put women on a second plan.

Saturday, October 12, 2019

The Mechanisms and Effects of Frost Heave Essay -- Soil Soils Agricult

The Mechanisms and Effects of Frost Heave ABSTRACT Frost heave is the increase in volume experienced by soils when they freeze. Water moves to the upper horizons from below; when it freezes it forms segregated ice lenses which push apart the soil around them as they grow, causing the observed volume increase. Frost heave has a number of effects upon the soil and upon structures supported by the soil which make it an important process to understand. INTRODUCTION During the freezing of some soils, nearly pure ice forms in segregated lenses parallel to soil isotherms (Hillel, 1980). The formation of these lenses causes frost heave, a phenomenon in which the surface of the soil is "heaved" vertically by as much as several tens of centimeters. The overall volume of the soil also increases greatly, and heave pressures of many atmospheres can build up (Mitchell, 1993). Frost heave often causes substantial soil disruption (cryoturbation) as well as damage to roads, fence posts, foundations, plants, and other structures within and on top of the soil. In this paper I will examine the mechanisms and effects of frost heave. MECHANISMS Early studies of frost heave hypothesized that the observed volume growth in the soil was entirely due to the increase in volume that occurs when soil water changes to ice. Experiments by Taber in the 1960's, however, demonstrated that frost heave occurred even in soils saturated in benzene and nitrobenzene, liquids that contract when they freeze (Hillel, 1980). This finding led to a search for the new mechanism, the particulars of which are still being resolved. Mitchell (1993) specifies three necessary conditions for ice segregation and frost heave to occur: 1. A frost susceptibl... ...in the soils of this region might be explained through frost heaving. Works Cited: Anderson, Suzanne Prestrud, 1988, The upfreezing process: Experiments with a single clast: Geological Society of America Bulletin, v. 100, p. 609-621. Clark, M.J. (Ed.), 1988, Advances in Periglacial Geomorphology: Chichester, John Wiley & Sons, 481 p. Dash, J.G., 1989, Thermonuclear Pressure in Surface Melting: Motivation for Frost Heave: Science, v. 246, p. 1591-1593. Durbin, Steve, Personal Communication on 10/12/96. Hillel, Daniel, 1980, Applications in Soil Physics: New York, Academic Press, Inc., 385 p. Mitchell, James K., 1993, Fundamentals of Soil Behavior: New York, John Wiley & Sons, 543 p. Smith, M.W., 1985, Observations of soil freezing and frost heave at Inuvik, Northwest Territories, Canada: Canadian Journal of Earth Science, v. 223, p. 283-290.

Friday, October 11, 2019

Tourism in Porto

Porto is situated in the north of Portugal. It is the second most visited city by tourists after Lisbon, the capital. I am going to inform about where the tourists most like to spend their time, how much time they spend in Porto, when about in the year they come, to explain why tourists come to Porto, what they like and dislike about the city, and describe what the whole city is about. There are many tourists that come to Porto. They like to go and see cultural, historical monuments and places that are significant to Portugal. They usually go and see the famous bridges like the Ponte D. Luis, Ponte d'Arribida. This bridge is made of concrete and it set the world record for concrete bridges for some time. It has an arch, 52m tall and the plate is 70m above water level. There is a river, called River Douro, which separates the city of Porto from Gaia. Almost all the port wine warehouses are located in the riverbank. Tourists like to go and see them, and as they go to the Gaia side, they all go to the restaurants in Cais de Gaia – which is a pacific place where there are many restaurants and some pubs. Other places where tourists enjoy going are the monuments, and the important buildings. The one I am most interested in is the Clirigos tower; it has a historical meaning, and it is one of the highest monuments in Portugal. It is located near the downtown. This tower has a church connected to it, called the Clirigos church. These buildings are a baroque and rococo piece of work. All the historical excitement lies in the museums, Serralves Foundation – Contemporary Art Museum, Tram Museum, Romantic Museum, Soares dos Reis national museum and many more. The tourists which come to Porto in May / June or September / October are usually over 50. Some French, English, Italian and Spanish people come in July / August, but most of the Spanish people prefer to come in December. Tourists usually stay from one to three days in Porto. In the year 2001, there were more tourists than ever, because Porto was nominated to be the capital of culture in Europe. In that year, 126594 tourists came to Porto. In December 1996, Porto was taken to the world patrimony. I did some interviews to some tourists in the Ribeira, and in the Cais de Gaia. I asked them what they didn't like in the city. Some people liked the city as it was although some thought that there should be some improvements to make. Some people enjoyed being in Porto despite the fact that the roads in the downtown were very confusing, there were not many signals to help them. They also said that they hated the traffic jam in the city centre. Many tourists would like to stay more time because they were enjoying themselves, but some didn't want to stay. They usually come here for pleasure, for curiosity, historical reasons, and sometimes in business trips. To get to the downtown, and that area of Porto, I think the best way to enjoy most is to go by public bus. If you want to go shopping in the downtown, then you need to go to the Rua de Santa Catarina. The first thing to do is that you have to get on the public bus number 35 or 37, which stops at the Avenida dos Aliados. Then you just walk through the slope, which is Rua 31 de Janeiro, and then turn left, and there you are. If you want to go to the Ribeira, you have to get on the public bus number 01. In order to get on the public buses, you need to buy some bus tickets. They are about 75cents each for 1 trip, there are 10 trip ones which cost about i 7. 50. Make sure that you don't buy then from inside the bus, because they are double the price! Despite the fact that sometimes the autocarros are very crowded and it doesn't always have the best conditions to stay on or it doesn't smell very well, you enjoy it. Nearly every citizen who is not able to drive a car will go by autocarro. As a result, the public buses are usually crowded, but it always depends at what time you go. In the morning most people go to work, so it might get crowded, but just after midday it might be less. The buses and taxi's have a priority in the city of Porto. They have one track in the road for them. As there are lots of vehicles in the roads, for the buses to get through easily, it was necessary that a track would be built just for buses and taxis. There are many ways to reach the Gaia side. Mainly all of the tourists like going on boats. It takes you on a mini-tour through the River Douro. It takes about 30 minutes. It will show all the famous bridges, the Ribeira, Porto's edge, Gaia's edge and the Gaia side. It is a very good opportunity to see both Porto and Gaia together; it's interesting, and enjoyable. In Porto's side you will see the Ribeira, although you will be able to see other parts, but not much. While in the Gaia side, you can see the Cais de Gaia, and the Gaia city. Whenever you need to go shopping, there are many places where you can go. For example if you want to go to an open area, with shops – clothes, footwear, toys, cafis and esplanades – there is the Rua de Santa Catarina. On that same road, there is the Via Catarina shopping centre. It has restaurants (Chinese, Italian, Mc Donald's and many more), shops – to buy clothes, jewellery, decoration, toys†¦ Some people enjoy having fast food, like eating a burger in Mc Donald's, but other people like eating pizza or pasta (Italian) or Chinese. Whenever I go to a shopping centre, I eat something fast, like a burger or a sandwich – so I can walk around and have fun. Via Catarina is not the only shopping centre in Porto. There is Norteshopping and Maia Shopping, which are in Matosinhos or Maia (Northern side), Arribida Shopping, and Gaia Shopping (in the Gaia side). All of these shopping centres are malls with millions of shops, corridors, and restaurants. Above all else, each shopping centre has cinemas in it! Arribida shopping has 20 cinema rooms, Norteshopping has 8, Gaia Shopping has 6, and Maia shopping has 8. In my opinion, Norteshopping is the best one of them all. It is the largest, with most shops, and the biggest ones. Another reason why I think this shopping centre is the best one is because if you need something, you will always be able to get it. Not a very good aspect about this mall is that Friday and Saturday night (sometimes Sundays) it gets too crowded. You cannot see anything that is in front of you, just will be able to see people. It smells like damp, sometimes muddy and the floor is not always clean, it might have litter and rubbish like chocolate wrappers and tissues – on the top floor mostly, where the restaurants are; you feel sweaty, and hot contrary to how you feel when you're not in the centres (especially in the winter) In the winter, as it is very cold here in Porto, each weekend, nearly everyone go to the shopping centres, the one which is closest one's home. People go and get together, go to the cinemas, have lunch / dinner, go shopping; they go with their family, friends, anything! Later on the year, people start going to other parts of Porto, instead of being cramped up into a shopping centre, they go for a walk, in the Avenida do Brasil, go to the Parque da Cidade (City Park) and open areas like that. The city of Porto is the most important in the North of Portugal. This is mainly because it has the most important port called Porto de Leixies. All of the textiles and footwear are made in the North, and those supplies are exported from Porto de Leixies. Many imported items are also collected there. The city isn't bad at all. It might not have the best weather all time round, but Porto is still a beautiful city, still continuing its tradition, and also developing at the same time. Porto makes me feel glad of what I am.

Thursday, October 10, 2019

Examine the Way Shakespeare Presents the Relationship Between Romeo and Rosaline and Romeo and Juliet in the Early Parts of the Play Essay

Examine the way Shakespeare presents the relationship between Romeo and Rosaline and Romeo and Juliet in the early parts of the play. Introduction * One of the most the most tragic love stories. * Romeo portrayed as the quintessential hero * Romeo characterised as young man transformed by love (upon closer analysis) * This can be seen in Romeo’s initial interest in Rosaline, which is superficial and passive in comparison to the more complex and active relationship he develops with Juliet. * Shakespeare employs a diverse use of detailed language and literary techniques to illustrate this Paragraph 1 * Rosaline: Romeo’s obsession. Belief of genuine love but unrequited (quote) * Hyperbolic language(quote) * Use of oxymoron’s – state of mind, turmoil (quote) * Confusion stems from rejection * Love is intoxicating, not enjoying his experience – metaphor (quote) Paragraph 2 * Convinced love is madness (quote) * Love has made him lose himself (quote) * Discovers love is futile – Rosaline determined to stay chaste.(quote) * Aesthete side is revealed when describing her, focus on Rosaline’s physical beauty and attractiveness. Paragraph 3: * Military language – love is a battlefield (quote) * Language relating to death – focusing on aesthetics/ main theme of play * As if Juliet already knows fate (quote) Paragraph 4: * Light imagery – predominant feature (quote) * Despite Romeo’s great declarations of love for Rosaline, his feelings are actually fleeting, as shown by his behaviour when he spies young Juliet. (quote) He is smitten at first sight, * Contrast of light and dark (quote) Paragraph 5: * Romeo’s use of religious imagery – comparing meeting Juliet to religious experience (quote) * Convinced that one kiss will clear him of his sins (quote) * Religious imagery – sees Juliet as a deity or a descendant from heaven (quote) – more light imagery * Reference to time – (quote) implies that Juliet feels the time is longer than it is before she next sees Romeo Conclusion: * Different language used by Romeo for Rosaline and Juliet * Rosaline’s darkness opposed to Juliet’s light (quote) * Loses identity just like with Rosaline (quote) * Large amount of biblical allusions used * Explanation of fate (quote) * Romeo relationship with Juliet more important than Rosaline – instantly forgotten (quote) * Not actually in love but with the concept of love. Paragraph 1| Paragraph 2| Paragraph 3| Paragraph 4| Paragraph 5| conclusion| Out of her favour, where I am in love| It is madness, most discreet| She will not be hit with cupid arrowAssailing, siege| It is the east and Juliet is the sunTwo of the fairest stars in heaven| Saints, pilgrim, holy, prayer, shrine| Arise fair sun and kill the envious moon| O brawling love O loving hate| Tut, I have lost myself, I am not here. This is not Romeo, he’s some other where.| She is rich in beauty, only poor. That, when she dies, with beauty dies her store| Beauty too rich for use, for earth too dear!| Thus from my lips by thine sin is purged| I know not how to tell thee who I am| Feather of leadBright smokeCold fireSick health| she hath Dians wit, and, in strong proof of chastity well armed| My grave is like to be my wedding bed| As a rich jewel in an Ethiops ear. So shows a snowy dove trooping with crows.| Bright angel Winged messenger of heaven| Star crossed lovers take their life| Love is a smoke made with the fume of sighs| | | | I will not fail; tis’ twenty years till then| Did my heart love till now?| Although, however, to begin with, despite, in addition to this, where as, contradictorily, in conclusion, paradoxically, nevertheless, to sum up. This suggests, this demonstrates/portrays, moreover, possibly, doubtless,  arguably, indisputably, unquestionably, undeniably, alternatively, conclusively, this signifies, this could represent. On the other hand, likewise, similarly, in the same way, equally, it could be argued. Consequently, as a result, therefore, thus, evidently, subsequently, ironically, hence, naturally.

Wednesday, October 9, 2019

Accounting Theory Of Mavis Ltd

Allocated fixed overhead†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..... 8.00 Total unit of subassembly†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 30.00 8.Why is the distinction between relevant and non-relevant costs so important for Decision making in Cost and Management Accounting?  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   9.Equipment to be used in producing the order has a book value of $2,000. The equipment has no other use for Lansing Company. If the order is not accepted, the equipment will be sold for $1,500. If the equipment is used in producing the order, it can be sold in three months for $800. 10.If the special order is accepted, the operations will require some of the storage space in the company’s plant. If the space is used for this purpose, the company will rent storage space temporarily in a nearby warehouse at a cost of $18,000. The building depreciation allocated to the storage space to be used in producing the special order is $12,000. (1.5 marks) 11.If the special order is accepted, it will require a Subassembly. Lansing Camera can purchase the subassembly for $24.00 per unit from an outside supplier or make it for $30.00 per unit. The 330.00 per unit was determined as follows: Allocated fixed overhead†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..... 8.00 Total unit of subassembly†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 30.00 12.Why is the distinction between relevant and non-relevant costs so important for decision making in Cost and Management Accounting? 13.Equipment to be used in producing the order has a book value of $2,000. The equipment has no other use for Lansing Company. If the order is not accepted, the equipment will be sold for $1,500. If the equipment is used in producing the order, it can be sold in three months for $800. 14.If the special order is accepted, the operations will require some of the Storage Space in the Company’s plant. If the space is used for this purpose, the Company will rent storage space temporarily in a nearby warehouse at a cost of $18,000. The building depreciation allocated to the storage space to be used in producing the special order is $12,000. 15.If the special order is accepted, it will require a subassembly. Lansing Camera can purchase the subassembly for $24.00 per unit from an outside supplier or make it for $30.00 per unit. The 330.00 per unit was determined as follows: Allocated fixed overhead†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..... 8.00 Total unit of subassembly†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 30.00  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   16.Why is the distinction between relevant and non-relevant Costs so important for decision making in cost and Management Accounting?   1.Computation of budgeted factory overhead rate for Department Alpha. Budgeted Factory Overhead Rate ($225,000/$180,000)    2.Computation of budgeted factory overhead rate for Department Bet Budgeted Factory Overhead Rate ($180,000/40,000) The total overhead cost of Job 100 is Rs. 78,250/- WN-1: Calculation of factory overhead: 4.It is possible to have different overhead allocation rates. The possible reasons for using different allocation rate by Mavis Ltd. could be to split overhead costs in most appropriate and justifiable manner by using different cost pools. As this approach results in more fine-tuned allocations and costing. As in the above case, department alpha is using direct labour cost for allocation of factory overhead because it could be a labour intensive department and most of the tasks are done by labour. So, using labour cost as allocation rate is more appropriate. Whereas, the department beta could be machine intensive department, an The relevance of each of the following items in computation of the costs of the special order is as follows: 5.The book value of equipment to be used in producing the order of $2,000 is a sunk cost and therefore it is irrelevant for the decision. The relevant cost of the equipment is $ 700, i.e. $1,500 (sale value of equipment now, if the order is not accepted) Less $800 (sale value of equipment after 3 months, after producing the equipment). 6.The $12,000 building depreciation allocated to the storage space to be used in producing the special order is irrelevant that means the company will going to incur it irrespective of the fact whether the special order is accepted or not. So, it is a sunk cost. Further, the relevant cost is $18,000 which the company is going to incur only for the special order, if accepted. 7.The purchasing cost of subassembly is $24 per unit whereas if the company made it in house it will cost $22 calculated as below: Allocated fixed overhead of $8 is irrelevant for the special order as the company will incur this overhead irrespective of the fact whether the special order is accepted or not. So, from above it is clear that, the company should make the subassembly instead of purchasing it from outside. 8.The distinction between relevant and non-relevant costs is determined to ascertain the profitability of different alternatives available with the management. There are some costs which remain the same irrespective of the alternative chosen, these costs are irrelevant costs and hence are ignored while decision making, while the costs which changes or have impact on alternative chosen are treated as relevant costs. For ex, for the decision of making a particular product in house or purchasing it from outside, there may be come costs which the company has to incur in both the alternatives, is treated as irrelevant costs. 9.Calculation of Unit Contribution Margin Unit Contribution Margin   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Sales – Variable Cost   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $5,595 – $899-$233   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $4,463 10.Calculation of breakeven point in units Breakeven Point   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Fixed Cost / Unit contribution Margin   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $2,352,000/$4,463   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   527 units Calculation of breakeven point in dollars Breakeven Point  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Fixed Cost / Unit Contribution Margin * Sales Price   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $2,352,000/$4,463 * $5,595 11.Desired level of sales if the company plans to increase fixed costs by 5 percent and achieve a desired before-tax profit of $200,000 is 598 units amounting to $3,345,810 calculated as follows: Current Fixed costs  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $2,352,000 Proposed Fixed Costs (2,352,000*105%)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $2,469,600 Desired Profit  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $   200,000 Total Contribution Margin  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $2,669,600 Units to be sold (2,669,600/4,463)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   598 Sales value (598*5,595)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $3,345,810 12.If the company’s income tax rate is 22 per cent, then 570 units (Sales value 3,189,649) are required to be sold to achieve an after-tax profit of $150,000. Managers uses break even analysis to determine the point of sales or the number of units required to be sold to recover all the costs incurred, meaning thereby to determine the level of sales where the company is having no profit or no loss. Thus, it also helps management in decision making. 13.Calculation of Contribution margin per unit of service Charges per night  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $50 Variable expense  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $20 Contribution   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $30 14.Calculation of Contribution-margin ratio Contribution Margin Ratio  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   contribution margin / sales   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $30/$50   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   60% 15.Calculation of annual break-even point in units of service and in dollars of service revenue Annual break-even point in units ($42,000/$30) Annual break-even point in dollars of service revenue ($42,000/60%)

Tuesday, October 8, 2019

LED lighting fixtures market of US Research Paper

LED lighting fixtures market of US - Research Paper Example Third basic benefit LED based light offers are increased life spam performance as compare to conventional lighting technologies. Well designed LED lights gives 50,000 to 100,000 hours of performance or more. Along with these basic benefits associated with LED. These features provides overall cost effectiveness and environmentally beneficial source of lighting (The Climate Group, 2012). 3. Customer Demographic and Market Demographic Lighting industry in US is second in row after China. US demand for s same is projected to increase by 7.5 percent annually amounting to $25.3 billion in 2016 (IES, 2012). This product is not entitled to cater people of certain age, state, sex etc. It is residential as well as commercial product designed for all cost sensitive segment, low income segment. These fixtures provide efficient source of lighting which is need of every house and office. 4. Reasons for Selecting China for Buying China has been selected as a destination for production as it provide s cost effective manufacturing. In year 2012 China has regarded growth of LED lighting industry for next five years as 7th emerging industry. Hence, China is providing considerable support to increase its LED production at local level. To gain this industry specific benefit combined with the low cost labor availability, it has been decided to establish setting in china for buying LED lighting fixtures from China manufacturing firms. 5. Entry Mode Selected It has been decided to enter Chinese market for buying LED lighting fixtures as third party contractors. This decision is based on the fact the currently China is supporting local production to meet its own demand. Chinese... LED lighting fixtures market of US Importing final product to US, share in US market will captured through distributors and retailers. 1. Product and Country Background LED lighting fixtures industry is among the fastest growing industries in world. When account for the Global demand for lighting fixtures, it is projected to jump high above at 6.9 percent annually to $153 billion through 2016 (Global Information, 2012). This rise in demand is contributed by three major sectors: construction, motor vehicles and machinery and commercial and residential consumers (gnom, 2012). ABC plans to introduce LED lighting fixtures for commercial and residential users. Image 1 (Smallwood, 2012) LED lighting fixtures to be sold in US will be imported from China. China has the highest demand for light fixtures and through 2016 it is expected to retain its top position by with additional 36 percent rise in demand.US follow is on second position with 18 percent share in rise in global sales (Tao, 2012). Penetration of LED lighting fixt ures in US and China with growth in future is given in image 2 and 3. High growth in demand in China and across world has resulted in an increased production of LED lighting fixtures in China with government supporting and subsidizing the industry to remain competitive (Hausken, 2011). To cater dumping issues, ABC Company, has initially developed business model based on low frill product, hence, providing product at status which is used to dump the market.

Monday, October 7, 2019

English as Only US Official Language Essay Example | Topics and Well Written Essays - 2000 words

English as Only US Official Language - Essay Example Other like-minded movements followed but none has so far prospered because of the chief argument that an attitude of intolerance towards languages other than English is undemocratic and impinges on individual liberties. The policy has nonetheless gained headway in at least 27 states, where pro-English laws or resolutions have already been enacted. On the federal level, two opposing lobbies have been organized represented by the English Plus movement that pushes for bilingualism, and the English Only group that clamors for monolingualism and for English to be declared as the only official national language. This paper dissects the pros and cons of the issue and evaluates which side makes more sense and a stronger case. Topic Sentence 2 - Spanish is perceived to be the biggest threat to English since Hispanics comprise the largest number of immigrants in the US, such that more and more public utilities and documents are inscribed in Spanish especially in areas where there are large immigrant communities. There are over 300 languages spoken in the US by people whose primary language is not English, but Hispanic immigrants easily qualify as the largest group of non-English speakers because of the proximity of the US to Latin America. According to the US Bureau of Census, in a tone that suggests warning, 100 million people of Hispanic origins will be all over the 50 states of the Union by 2050 (Lynch 11). Because of this large-scale immigration of Hispanics, Spanish has become the unofficial second language of the US (Rodriguez 3). This bothers Americans with native roots that perceive the growth of Spanish-speaking communities as a threat to English. Why is this predominantly used immigrant language in America considered a threat to English Rep. Tom Tancredo (R-Colorado) explains that Spanish is making inroads into the predominant position that should be occupied by English among Americans. This is duality that must be avoided at all costs because "it would weaken American identity an d sow the seeds of disunity and conflict." The possible weakening of the American identity and the potential of bilingualism to breed disunity is the battle slogan of such organizations as the English Only movement, Official English and the US English Inc., the latter a political lobby group founded by the late Senator from Alaska Samuel Hayakawa and Dr. John Tanton in 1983. These groups feel that English is losing out to Spanish and call for federal legislation to declare English as the official language, specifying that no other state law or policy shall be enforced that requires the use of any language other than English. English Only advocates point to Hartford in Connecticut to show that English is retreating in favor of Spanish and that the threat is real (Mujica 5). Hispanics comprise 40 percent of the population of this typical American city, where half of its Spanish-speaking people do not speak English at all so Spanish is the