Consumer Perception towards Organic Food Products in India Essay

Consumers worldwide are becoming health conscious and are concerned about nutrition (Hart, 2000) and the quality of food consumed. Consumers are also increasingly concerned with food safety issues taking into consideration, the recent salmonella case in Germany and elsewhere. Gil, Gracia and Sanchez (2000) have investigated that consumers are getting health conscious and are paying more attention to quality of food consumed. Therefore, food must deliver an added value that are sought after by consumers besides basic hedonistic and functional needs such as nutrition, taste, health, favorable price-quality ratio, etc., in the selection of food. This added value may be perceived in the form of ecological, social and individual bene? t. A study on consumer perception towards organic food products may add insight into the nascent but emerging organic food industry in India. The review of related literature in the area of organic food products and consumer perception studied has provided many insights for the study. It has also provided direction in designing the present study. A number of researchers have identi? ed various factors that in? uence consumer perception of organic food products mainly in developed countries. Some studies have also been undertaken in Asian countries like Malaysia and Indonesia. Very few researchers have attempted to focus in detail the various factors that in? uence consumer perception towards organic food. Having reviewed several studies and having identi? ed the gap, the investigator felt an imperative need to undertake the present investigation. Keywords: Demographic Factors, Organic Food Products and Psychographic Factors In? uencing Consumer Perception Organic Food in India The organic food market in India is at a nascent stage. Country speci? c research undertaken by A. C. Neilsen in 2006 has indicated that Indians are among the top ten buyers of food with health supplements but lack access to organic food products. Due to high logistic cost & low volume operation, organic food products are costly. However, India is an emerging player in the export market with billions of export potential. Also the domestic market is characterized by limited retail presence, low certi? ed branded produce and a small range of organic product offerings with respect to varieties though marginal growth is becoming evident. Some of the exclusive retail outlets selling organic food products in and around Bangalore are Hypermart, Spar, Spencer’s, ADITYA Birla group’s More outlet etc. Branded organic food products like ProNature, Navadarshanam, ITC’s Aashirvaad Organic Spices, etc. , are also available at most super-markets. Arogya, Jaivika Krishik Society, Econet, Janodaya, Era Organics, Khnadige, Foodworld Gourmet, Koshy’s Departmentals, organ, Green Channel, Namdhari’s Fresh, Green Fundas, Savayava Siri, Health Fo od, Srinidhi Nysargika Thota, Iha Naturals, Tibetian Organic, Iskon, Plant Rich, Jaiva and 2 4 Letter Mantra. 304 Business Management and Information Systems Literature Review Organic food is a topic of great interest in the USA (Greene, 2000), Europe (Food and agriculture Organization, 1999) and the market is fast growing in other parts of the globe (Yusse? and Willer, 2002). Crutch? eld and Roberts (2000) expressed that the last one decade has witnessed growing public concern towards issues such as health, nutrition and safety. Introduction of genetically modi? ed organisms, spread of Escherichia coli infections, etc. , have lead to the association of risk with the consumption of conventionally grown produce amongst consumers (Williams and Hammitt, 2001). Makatouni (2002) studied that organic food is closely associated with not just health, but also with social, economic and ecological sustainability. Organic food products is amongst the fastest growing areas of the food market in Europe, Northern America, Australia and Japan with sales exceeding $114. 5 billion in 1999 (Ebrahimi, 2007) with plent y of international growth potential according to agricultural & food industry experts. Organic food market in the South East Asian region constitutes average consumption of 20% per annum, while the organic industry is valued at US $25 million (Ramli, 2005;Organic Monitor, 2006). Research Gap Based on the above literature review, the following research gaps could be identi? ed and have been suggested as follows: 1. Fear over food scandals and certain technological advances such as genetic manipulation and food irradiation has heightened consumer concern on safety issues giving rise to a growing demand for quality guarantees and additional information about production methods. Despite concern towards safety of food consumed, consumers do not completely trust organic food products on this parameter and hence it is imperative to  conduct a study to identify the present scenario. 2. Country speci? c research undertaken by A. C. Neilsen has indicated that, ‘Indians amongst the top ten buyers of food with â€Å"health supplements† globally but lack access to organic food products. ’ Statement of the Problem The market for organic food products in India has emerged because of the following two reasons. †¢ To tap the lucrative export markets for organic products in the developed countries. †¢ Organic processed food products represent higher ‘added value’. †¢ Producers and Consumers general concern for environment and ideologies Incidentally, in India, most of the organic produce is grown to be exported to the $25-30 billion global market. The rest is sold at predetermined retail outlets. So, if the trend for organic p roducts is growing among producers then, its bene? ts must naturally reach the local population of a countr y. This will also ensure that the food products are nutrient rich as processing required would be minimal from the point of origin & consumption. Objectives of the Study The objective of the study is on consumer perception towards organic food products in Bangalore are as follows: a. To study the organic food market in Karnataka b. To study the relationship between demographics of customer and factors of perception of consumers towards organic food products Consumer Perception Towards Organic Food Products in India 305 c. To identify the in? uence of factors of perception on the overall satisfaction of customers towards organic food products . Hypothesis of the Study The following hypothesis was used to test the effect of perceptual factors on the overall satisfaction of consumers towards organic food p roducts. †¢? Hypothesis? 1:? There is no significant in? uence of factors on the overall satisfaction of customers towards organic food products †¢? Hypothesis? 2:? There is no signi? cant difference between demography of customers & factors of percep tion. †¢ Hypothesis 3: There is no signi? cant correlation among factors of p erception Sample Size For the present study, questionnaires were distributed to around 300 respondents, from whom 246 correctly completed questionnaires have been obtained, yielding a response rate of 81. 9 percent. Table 1. Distribution of the Sample According to Gender, Age, Educational Quali? cation, Average Spending Per Month and Frequency of Consumption. The Table 1 describes male constitution as 59% and females as 41%, the distribution of sample with reference to age wherein maximum respondents were below 30, according to education, maximum 306 Business Management and Information Systems respondents are graduates and 25% of the respondents are post graduates. fourthly, average spending is more than 1000 per month. Lastly, Maximum numbers of respondents consume organic food products on a weekly basis followed by a minimum number of respondents consuming organic food products once a month. The least amount of consumption falls in the category of once a month consumption pattern. General Findings Following are the ? ndings related to this study on consumer perception towards organic food products in Bangalore. 1. Consumers of organic food products evaluate product quality with the price theyp a y . 2. Demographic variables namely gender has a positive impact on consumer perception towards organic food products while difference in educational quali? cations do not have a signi? ca nt impact. 3. There is signi? cant impact of psychographic factors on overall satisfaction of consumers towards organic food products. 4. Consumers consider organic food products as safe for consumption. 5. The respondents have also felt that organic food products are healthy to consume 6. Consumers generally prefer to consume grain based organic food products followed closely by organic grains and organic fruits. Implications of the Study It is important to study factors that have an influence on consumer perception towards organic food products. This study helps consumers and producers/marketers of organic food products to understand the importance of various factors on overall satisfaction towards organic food products. An understanding of consumer perception leads to the creation of better marketing strategies. Here the marketers can focus on appropriate pricing and promotional methods particularly to increase the visibility of organic products to make a positive impact on their perception so as to increase potential sales in the domestic market. Consumers are both quality conscious and price sensitive. Marketers and producers should collectively work towards bringing quality produce in the market to gain market acceptance. At the same time, both marketers and producers should work in consensus with the pricing factor which is perceived to be one of the most important factors in? uencing consumer perception as well as their overall satisfaction towards organic food products. This will help marketers to formulate a strong communication plan in order to influence consumer perception towards organic food products. This study has identi? ed availability of information and promotional activities undertaken by marketers to be one of the important factors influencing consumer perception towards organic food products in Bangalore. Marketers can look into ways of increasing consumer knowledge on organic food products and help them differentiate the bene? ts of consumption of organic versus nonorganic food products. Conclusion The results of the study show that there is a signi? cant relationship between various psychographic factors on the overall satisfaction of consumers towards organic food products. This implies that both producers and marketers need to concentrate on speci? c factors so as to improve the market potential for organic food products and thereby contributing to the general well being of the society and the larger good to en viro nm ent. Consumer Perception Towards Organic Food Products in India 307 References [1] Allen, W. M. (2000). The attribute mediation of product-meaning approach to the In? uence of human values on consumer choices, Advances in Psychology R esearch, l, pp. 31–76. [2] Arzen, I. (1991). The theory of planned behavior. Organizational Behaviour and Human Decision Processes, 50, pp. 179–211. [3]Baker, S., Thompson, K. and Engelken, J. (2004). Mapping the values driving organic food choice: Germany vs. the U. K. and the U. K. vs. Germany. European Journal of Marketing, 38(8), pp. 995–1012. [4] Brown, E. , Dury, S. and Holdsworth, M. (2009). Motivations of consumers that use local, organic fruit & vegetable box schemes in Central England and Southern France. Appetite, 53, pp. 183–188. [5] Cerjak, M. , Mesic, Z. , Kopic, M. , Kovacic, D. and Markovina, J. (2010). What motivates consumers to buy organic food: Comparison of Croatia, Bosnia Herzegovina, and Slovenia. Journal of Food Products Marketing, 16, pp.

Research methodology Essay

In order to isolate the results for this particular study, only a survey questionnaire done from children and parents in the general vicinity of Johor Bahru, Malaysia area would have been utilized. These questionnaires were delivered to children, parents, merchants, financial institutions, social and financial professors and administrators. The results were divided into these same categories to ensure validity and reliability. General information in regard to identifiers was utilized in order to ensure that there would be no bias. This information provided the researcher with a more clarified view of perceptions in regard to children’s buying behavior and trend in Johor Bahru, Malaysia Data gained from a specific area for ease of accessibility and for targeted accuracy lending reliability and validity to the research process. The variables involved would include age groups, amount of education, and understanding of financial responsibility. Other variables may be inclusive of the economic standings of the children along with the same standings for the parents of the children interviewed. A third series of variables includes the types of studies that are managed and the cultural background of the children at each of these areas. Each question had either a yes or a no answer or followed positive or negative reactions to certain questions. The process to deliver and collect these questionnaires spanned approximately two weeks. Reliability for the researcher was achieved in the assurance that only a specified group of children, men and women were utilized in regard to the research. This gave the research a more focused view of the research goal. The validity was managed as a result of this focus and emphasized in the considerations involved in the data collection, variables, and sampling methods. Privacy and confidentiality methods included assigning numeric and alphabetic coding to each responding questionnaire. This ensured anonymity in regard to the researcher and the subjects of the research process. A Qualitative method of study differs from the usual quantitative methods (used in the study of pure sciences) in the sense that it tends to be far more subjective. This is in sharp contrast to the methods used in pure sciences which are exclusively objective. The research methods for marketing are a combination of both quantitative and qualitative methods. Being open to qualitative methods of study also allows social scientists to incorporate non-quantitative data (i. e. non-numerical data, such as words, images, gestures, impressions etc. ) in their study. Since human beings tend to operate in terms of such data and not in terms of the terminology used in ordinary sciences this broader outlook is far more applicable in the study of social sciences. In keeping with the methodology employed in marketing researches the theories too are formulated and used keeping in mind that they aren’t necessarily applicable to all conditions. Be it psychology, history, political science or economics human events are most likely to influence the rules which define the basic theories of a marketing subject. Success in the field of marketing researches can therefore be achieved if and only if it is understood that the subject has no space or opportunity for water-tight methodologies or theories. It can always be stated that Qualitative research is a process that includes interpretative paradigm under the measures of theoretical assumptions and the entire approach is based on sustainability that is depended on people’s experience in terms of communication. It can also be mentioned that the total approach is based on the fact that reality is created on the social formulations. It can also be mentioned that the basic target of qualitative research is instrumented towards social context under normal circumstances where it would be possible to interpret, decode and describe the significances of a phenomenon. The entire process is operational under the parameter of interpretative paradigm that can minimize illusion and share subjectivity under contextualization, authenticity and complexity of the investigation. (Dollard, 2006) The basic advantages of qualitative measures are multifold. Firstly, it presents a completely realistic approach that the statistical analysis and numerical data used in research based on quantitative research cannot provide. Another advantage of qualitative measures is that it is more flexible in nature in terms of collected information interpretation, subsequent analysis and data collection. It also presents a holistic point of view of the investigation. Furthermore this approach of research allows the subjects to be comfortable thus be more accurate as research is carried on in accordance to the subject’s own terms. The best statistical method would be to interview long well formulated day to day working procedure at a specific and well selected location. Throughout the procedure, it should be noticed whether there are specific variables within the testable population or not. These variables would be extremely important while evaluating the basic data in the final stages where the adjustments would be made to the formulated data in accordance to the observations. However, it is important to completely take into account the aspects of fundamental variables of an individual such as ethnicity, religious belief or positive support from the sales structure of the management and individual. However it could be stated that the most basic distinction is between a quantitative or qualitative evaluation. In a quantitative evaluation, the purpose is to come up with some objective metric of human performance that can be used to compare interaction phenomena. This can be contrasted with a qualitative evaluation, in which the purpose is to derive deeper understanding of the human interaction experience. A typical example of a quantitative evaluation is the empirical user study, a controlled experiment in which some hypothesis about interaction is tested through direct measurement. A typical example of a qualitative evaluation is an open-ended interview with relevant users. As a result this method would be used widely. As descriptions of statistical methods that will be used it could be stated that in order to isolate the results for this particular study, only a survey questionnaire done would have been utilized. These questionnaires would be delivered to potential customers and retailers along with the administrators of different companies. The results were divided into these same categories to ensure validity and reliability. General information in regard to identifiers was utilized in order to ensure that there would be no bias and this is extremely vital for the study on children’s buying behavior and trend in Johor Bahru, Malaysia. (Kar, 2006) It is necessary to design a new experiment that test the statistical method. For the purpose it is necessary to collect a complete data of the site that would include different religion, ethnicity or gender. An open meeting with potential subjects in relation to the study on children’s buying behavior and trend in Johor Bahru, Malaysia would be very relevant in this context but only the upper income limits should be taken into account in the initial stages. This is because only upper sections are the groups that are most likely to be truly instrumental in developing the buying habits among children. However, a good portion of the subjects would be from the middle level section of income too. The mixed gender of male and female potential children buyers could well be excluded as that would complicate matters in the context of gender variable juxtaposed with other pre mentioned variables but considering other dependable factors sustaining it would yield to be fruitful in the long run. Data would be collected in relation to the gender, color, religion of the potential customers in respect to the composition of the management under the same parameters. Furthermore, the favorable conditions in the context of experienced customer response would also be accounted. All these variables are considered as very relevant and important features of the statistical method and it is to be seen if these aspects are fundamentally acceptable in practical world and it could well be mentioned that service, especially related to the study on children’s buying behavior and trend in Johor Bahru, Malaysia, are a very relevant manifestation of the social dimensions. As a result if the test is carried out in a proper manner with proper calculations of the population involved then there is no reason that the results would be both logical and true at the end consideration. (Fletcher, 2005) In accordance to the basic test selected it could be stated that it could be possible that the outcome would be relatively logical in the sense that it would ultimately follow the trends of social facilitation theory in marketing and thus it would be agreeable with the statistical method and thus a well formulated marketing strategy can be constructed in relation to the study on children’s buying behavior and trend in Johor Bahru, Malaysia. However, it should be stated that there would be few independent variables in the context of the test that could not be explained by the statistical method statements. Here the ethical consideration of the potential customers or the ethnic background of the potential customers may not be a very relevant factor. Thus there could be some flaws to the collection of the population but if these aspects are kept in mind then the shortcomings would easily be negotiated during the ultimate computations. As a result the test would appear to be a full proofed measure that would be able to define and prove the fundamental aspects and statistical method applied. (Edelman, 2005) Milestone. The basic stage of this research will start June 1st to July 1st, when the interview questions will be structured. Further this period of time will be gathered the vast majority of the up-dated secondary data about our case study (journals, articles). July 1st to August 31st will be conducted the appreciation of the primary data collected from the interviews and the combination of it with the theoretical patterns and the secondary data. September 1st until the deadline date will take place the finalization of dissertation’s lay-out and the conclusions made by the analysis. This timescale plan cannot be final at this period of time because some research activities are depending from the outcomes of other variable activities of the research, such as the interview’s dates that will depend on the interviewee availability at specific dates. Works Time Date Literature Review 30 days June 1st to July 1st Data Collection 60 days July 1st to August 31st Analysis 30 days September 1st- 1st October. References: Dollard, John & Doob, Leonard W; (2006); Aggression in Decision Building; New Haven and London: Yale University Press.Edelman, S; (2005); Evaluation Techniques in International Business Management; Bloemfontein: ABP Ltd Fletcher, R; (2005); Principals: Beliefs and Knowledge; Believing and Knowing; Dunedin: Howard & Price IMF; 2007; Reports: 2006-2007; Paris: ADM Press Kar, P; (2006); History of Industrial Economics and Related Applications; Kolkata: Dasgupta & Chatterjee King, H; (2006); Social Principals Today; Auckland: HBT & Brooks Ltd Lamb, D; (2004); Cult to Culture: The Development of Civilization on the Strategic Strata; Wellington: National Book Trust.

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Describing resolution of a recent business conflict Case Study

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A mere stream of unconnected representations could not be called Essay

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Benefits of the CalTex plant Essay Example | Topics and Well Written Essays - 1250 words

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Critical Thinking - Essay Example When organizations use effective critical thinking skills and processes, they draw legitimate conclusions based on perfect evidence and well-supported claims. In an organization employees are expected to make good decisions. And these decisions need to be based on a methodical and careful examination of all existing information. In order to take a good decision it is important to ask relevant questions, listen to the each and every one, compile complex information, and involve others and make use of their expertise in critical decision making. Recently, I got promoted as the regional sales manager for a pharmaceutical company. This promotion came to me as a reward for helping my company achieve the set target and also by getting involved in the companies’ decision making that will determine the future growth of my company. Until the last year the sales target was only 3 crores but the company put forward a proposal to achieve 50 crores in the next 10 years. Though it looked challenging, I took up the challenge and initiated the planning process. I made a through market survey to find out if such a huge target could be achieved in the next 10 years. I also took the feed back from my subordinates and also suggestions my superiors. Before I put forth the final plan in front of my company, I had to make sure the all my team members were with me and supported my plan. Once I finished with my planning I presented it. I was confident about the success of my plan because each and every step to be taken was planned out critically.

BLUES INC Essay Example | Topics and Well Written Essays - 500 words

BLUES INC - Essay Example Managers of Blue’s Incorporated are determined to become the leader of denim products in the industry. As we know that companies make every effort to gain competitive advantage in the market, Blue’s Incorporated can maintain its dominant status by evaluating the current marketing budget as well as the marketing budget of the competitors. As market analyst, I evaluated the current budget of the company and came up with the decision to change the current marketing budget. Changes in the budget will be very productive for Blue’s Incorporated as they will allow the company to expand the brand name. The objective of giving Blue’s Incorporated a time to excel is at hand (Applying ANOVA and Non-Parametric Tests, 2003). In the first week, the marketing budget of the company was set to $169 million. At present, the market share of the company is nearly 6% of the total share of the denim industry, which is nearly $40 billion. Setting the marketing budget to $169 million is really a good decision, as it will ensure a brilliant future for the company (Applying ANOVA and Non-Parametric Tests, 2003). In the second week, there were two tasks. First task was to examine fluctuations in the market size whereas the second task was to arrive at a sales forecast. Tasks included examining the average model and k-period for the production level as well as for the average model. The company chose a weighted moving average along with two k-periods and estimated the weights at 0.2 for a period of 12 years whereas 0.8 for 11 years. The production level of 40.00 million units was set for the estimate. However, this decision did not seem to be a good one as it could have a negative effect on the future of the company (Applying ANOVA and Non-Parametric Tests, 2003). Although the company made incorrect decisions in the 2nd week of the research, but in the 3rd week, the company attentively analyzed and examined the quarterly

Gerardo Madrigal Essay Example for Free

Gerardo Madrigal Essay East Los Angeles College (Los Angeles) Experience: Secondary Mathematics Teacher (Nov 2008-Present) Teacher for the Jaime Escalante Mathematics Program. Technical competence in the use of the technology in the classroom. Developed a remedial curriculum using innovative and alternative teaching techniques. Knowledgeable in the use of differentiated curriculum for instructing multiple modalities. Helped English as a Second Language students, at risk students, and gifted high school students. Developed curriculum for Middle School Mathematics Enrichment program. Santa Barbara High School (Santa Barbara, CA) (Sept 2006-Apr 2007) Huntington Park High School (Los Angeles, CA) (Feb 2005-Jun 2005) Student Teacher Helped students with English as a Second Language in successfully comprehending Algebra 1 and 2, as well as Geometry lessons Effectively motivated underrepresented students and students with troubled backgrounds to maximize their academic potential and perform to their abilities and beyond. Helped the teacher in charge in correcting and grading homework, quizzes, and examinations. Contributed in composing for curricula in Geometry and Algebra 1 and 2 according to California standards. Delivered effective formal instruction under supervision. Initiated computer technology in presenting content and introducing activities.

Geotechnical Engineering And Physical Properties Engineering Essay

Geotechnical Engineering And Physical Properties Engineering Essay Burj Al Arab is the worlds tallest iconic and most luxurious hotel. This building has received numerous recognitions around the world, and is mainly known by its design which resembles the shape of a sail boats mast. This 321 meter high building was built on a man-made island only 280 meters from the coast, giving all visitors a 360o view of the bay. Construction began in 1993. Engineers created a surface with a layer of rocks, which is circled with a honey-comb pattern which protects the surface and foundation from erosion. The building contains more than 70Â  000 m2 of concrete and 9Â  000 tons of steel. It took only two years to construct the building and three years to construct the foundation on beach sand, making this a geotechnical wonder.8 Introduction Geotechnical Engineering entails to obtain information of the physical properties of the soil and rock on a proposed site known as site exploration. This information combined with the mechanics of soil can assess the risks presented by the site conditions that must be concluded in the design process of foundations, earthworks and retaining walls. Burj Al Arab has one of the rarest and most interesting foundations, earthworks and retaining wall phenomenas. This include building an island 280 meter off coast as a foundation for this 321 meter high sea shore wonder.1 Throughout this report we will look at which soils are found in Dubai, as well as the properties thereof including the construction of this hotel foundation. Constructing the Burj Al Arab hotel The design of the Burj Al Arab has been constructed with a specific geometry which supports the sail boat like design by protecting the building from changing wind loads. The outermost wall of the building has been constructed by the use of PTFE coated fibreglass which contains air gaps at regular intervals. This double curve membrane design is able to withstand wind pressures easily.3 Additional cables have been provided onto the structure to prevent any deflection in materials. On the full height of the building expansion joints were provided on the right side of the building to ensure the building can withstand the wind load pressures as well as the horizontal stresses that may occur during construction and operation. The material that was used for this sail boat like structure is not only robust but it also protects the buildings interior from the sun by using light defusion.3 After seventy thousand cubic meters of concrete and ninety thousand tons of steel, this great engineering wonder is noted as the heart of Dubai. This spectacular feature of the Burj Al Arabhotel, with its two hundred and two rooms, is located 280 meter off shore from the coast of Dubai and recognised as the best in the world. 2 Concept Architect: Tom Willis-WrightimagesCAHJ41BO.jpg Construction Engineer: WS Atkins and Partners Overseas Multidisciplinary Consultancy. Interior designers: Khuan Chew, Design Principal of KCA International (London). Location: Jumeirah Beach Road, Jumeirah, Dubai, United Arab Emirates. Date: 1994-1999 Style: Postmodern Type/Structure: Luxury 7 stars*Â  rating hotel/resort Size: 321m x 280m (1,053 ft) Medium: steel, glass, cement, steel cables, piles From: Antonino Terranova. The Great Skyscrapers of the World. Special gatefold edition, page 269-279. Figure 1: Burj Al Arab hotel Dubais Soil Profile The topography of Dubai (which lies within the Arabian Desert) is different from the southern portion of the UAE. Its landscape consists of sandy desert patterns consisting mostly out of crushed shell and coral and is clean and white, whereas gravel dominates in the southern regions of the country. 2 When looking at the soil properties of Dubai, its weak and will most probably move outwards in the case of any construction on it. See figure 1 Dubai soil map. 3 Studies also show that Dubais possibility of a tsunami is minimal, due to the Persian Gulf water that is not deep enough to trigger a tsunami. Thus Dubai is classified as a stable zone, whereas the nearest seismic fault line is 120 km from the UAE, making it unlikely for Dubai to be hit by a seismic impact.2 http://www.gisdevelopment.net/proceedings/mapmiddleeast/2006/natural%20resource%20management/images/mme06138_3.jpg Figure 2: Dubai soil map. Foundation Problems The moment when Dubai laid focus on the development of this world wonder, they knew it would be an engineering challenge. Many elements must be taken in consideration in geotechnical engineering to build the worlds 15th tallest building on seabed, where its properties are known as a collapsible soil due to a lack of silt and clay. The collapse phenomenon can be defined as a soil which can withstand somewhat large stresses, with little settlement at low in situ moisture content which will show signs of a decrease in volume and associated settlement with no increase of load if the moisture content rises. Therefore the change in volume goes hand in hand with the change in the soil structure. It is thus evident that a number of conditions need to be met before collapsing begins: 6 The soil must have a collapsible fabric in its structure. This is where the specified soil has a high void ratio and yet has relatively high shear strength at low moisture content due to a coating (Colloidal) around each grain. Partial saturation is essential. This is where collapse settlement will not occur in soils which are located under the water table. Increase of moisture content. This could be seen as the cause for the collapse to take place. With the increase of moisture the colloidal coating loses its strength and thus forces the grains to a denser state with reduction in void ratio. Subjected to an imposed load greater than their overburden pressure before collapse can take place. This is only applied to certain collapsible soils. The typical problem associated with a collapsible soil to a building is that although it is dependent on the increase of the moisture content, collapse can take place years after construction has taken place. 6 Large magnitude settlements can occur beneath lightly loaded structures as well as collapse settlement is regularly localised due to defects in foundation, drainpipe leakage and where ponding occur during rainfall. The engineering properties which most affect the cost of a construction are strengthening compressibility. Both can be enhanced by reducing the voids in the soil. Water must be displaced from the saturated soils in order to reduce the void volume. This can take months if the permeability of the type of soil present is low. The following engineering solutions to the mitigation of the collapse problem are listed below: 6 Avoidance by stopping the triggering mechanism (increase in moisture). This can be made possible by ensuring that water does not penetrate the collapsing soil horizons. Design for collapse. This could be possible in certain scenarios to design a structure which could withstand the predicted collapse settlement. Chemical stabilisation. This is to make use of a stabilising agent which could reduce the settlement. Piled or pier foundation. This is used only when the soil comes from a transported origin which means that the bedrock is covered with a shallow layer, making it possible to rather build on piers or piles. Removal and compaction. This could be done by removing the collapsible soil to a certain depth and replace it through compacting the removed soil in layers. In situ densification by surface rolling. Surface rolling can be done by making use of an impact or vibrating roller for compaction. Soil Properties Beach sand is one of many soils that have a collapsible grain structure, where its surface contains large quantities of calcium carbonate which in more defined terms are remains of microscopic plants and animals that thrive on nutrients in the water surface, where it ultimately settles to the floor. The strength and the behaviour of this soil are thus dependent on the calcareous particles which it contains. These grain particles is well rounded due to it being rotated and shaped by the waves and is poorly graded (i.e. having a narrow particle distribution). This contributes to the high void ratio, meaning that the soil is very loose and can be seen as not a good bonding material. 6 Table 1: Transported soil and possible engineering problem. Soil Type Transported Soil Type Agency of transportation Source Problem to anticipate Beach Sand Littoral deposit Waves Mixed Collapsible grain structure Tests to be performed on beach sand A large amount of data can be generated from soil, but it can all be wasted if the most important step of sampling is not carried out properly. Thus, in order for an analysis to be of significance to a proposed project, it should represent the bulk material of the site. Additionally, soil samples must be taken in abundance and at random, to ensure that the overall characteristics of the soil are effectively represented. See table 2 for properties beach sand. The following tests were used in classifying beach sand (collapsing soil structure):3 Particle size distribution. This test is performed to measure the particle size distribution of the soil sample by passing it through a set of sieves. This is in order to produce a grading curve for the soil, which is used to find out its classification. The solid particles in a soil can have different shapes and sizes, and these characteristics thus have a significant effect on its engineering behavior. By making use of this test one can clearly note whether the soil is well or poorly graded. As for beach sand it is known to be a collapsible soil due to it having a poorly graded grain structure and affected by an increase in moisture. Atterburg limits. This test makes use of three separate tests namely Liquid limit test, Plastic limit test and Shrinkage limit test. This test is used to determine a relationship between the soils consistency and its moisture content. If the soil has low moisture content, it would aim to break before deformation takes place, whereas if the moisture content is too high, the soil will deform more easily. This test is of great importance due to it having an impact on settlement underneath a proposed structure. The test can be used to distinguish between the presence of silts and clays. This is important as silt has much less cohesion than clay. Dry density. This can easily be determined in a laboratory by measuring its physical dimensions and by weighing them. The dry density of a collapsible soil lies between 900-1600 kg/m3. Oedometer test. When a structure is build on a soil it produces settlement due to compression within the soil profile, which depends on the soils properties such as self-weight and also the type of load the soil is experiencing. This test makes use of a series of loads in order to measure the corresponding settlement of the soil. By knowing the soils stress and strain properties will allow the prediction in settlement and swelling of the soil. Collapse Potential test. This test is used to determine the collapse parameters in order to design accordingly. The CP (Collapse Parameters) is given in percentage, to determine the level of severity. Triaxial test. This test is similar to the unconfined compression test, except that the sample is surrounded by a waterproof membrane and installed in a pressure chamber (cell). This test is thus performed to estimate the stress and strain parameters of the specific soil. Permeability. This test is used to determine the ease of which water can flow through a soil profile, which is important for geotechnical engineers in projects. Table 2: Soil properties of silt sand.9 Soil Properties Beach Sand Specific Gravity 2.64-2.66 Bulk Density (Mg/ M3) 1.82-2.15 Dry Density (Mg/ m3) 1.45-1.95 Void ratio 0.35-0.85 Liquid limit (%) 24-35 Plastic limit (%) 14-25 Effective cohesion (kPa) 75 Angle of friction (deg) 32-36 Construction of Burj Al Arab Foundation Constructing a building on sea, an artificial island is needed to design and build the foundations. As many elements need to be taken into account to build an off shore structure, it is therefore important to ensure the protection of the foundation. This can only be done by evaluating all apposed loads to a structure. Seafloor stability regards to the bearing capacity and the sliding resistance thereof must be evaluated for static and combined static, operational and environmental (Like horizontal, vertical loading and overturning moments of the environment which have a return period of up to 15 seconds) loads. Structures with more or less a 150 meter depth could experience horizontal loads of 15-35% of the vertical loading, whereas the overturning moment can be ranging from 100 to 500 million kN/m.8 The change in vertical load during a storm can range from 10 40 % of the static vertical load. This means that the foundation needs to be strong to be able to obtain these loadings. Luc kily these loadings were much less when Burj Al Arab was constructed, due to it only being 7 meters in depth.8IslandConstruction1.jpg Figure 3: Piling of the Burj Al Arab hotel The first step in constructing the island was to place 230 concrete piles (see Figure 3), each one 40 meter in length, which was drilled into the sea bed. The foundation is therefore held in place by the friction of the sand and silts along the length of the piles, rather than the conventional bedrock. The surface was then made by using large rocks that were put together in a specific concrete pattern (honey-comb pattern) which serves as a shield to minimise erosion to the foundation. Making the platform on which the building would be constructed, tube files and sheet files were drilled deep into the sea to support various boundary rocks. Once this was completed the sea water was displaced to fill the inside with concrete slabs as seen on table 3. IslandConstruction2.jpg The structure was then surrounded with a temporary concrete structure to protect the island and the base of the structure, which was filled with a concrete plug slab. Lastly the concrete walls was made where the main basement floor of the building was build (See Figure 4).3 Figure 4: Burj Al Arab Excavated Basement Table 3: Foundation of the Burj Al Arab Conclusion The Burj Al Arab being a geotechnical wonder is due to its size as well as its ability to withstand the environment and the impacts thereof. This building is only carried by a sandy soil which contains broken shells. Its ability under shear strength and pressure is very low, especially since it is located 280 meters of shore. Thus the building stands only on piles which are held into place by just the friction between the soil and the piles, making this project one of the most remarkable foundation types in history. The design of this foundation on this type of soil is breaking barriers in the building industry, making Dubai a leading country in development. Due to South Africa not being a first world country it is impossible for us to be compared to a city which encourages ultimate engineering in structural, hydraulic and geotechnical engineering. Therefore we cannot compare the infrastructures of their country with ours. South Africa could always strive to be a first world country by focusing on infrastructure as well as the inequality of societies. This would encourage tourism and affect the economy positively.

Existence of God Debate Philosophy

Existence of God Debate Philosophy The argument on whether God is existent or non-existent is one that has lasted for decades. Some philosophers and theologians have argued on both sides but a solid evidence for or against the existence of God have not been provided. However, several proofs for or against Gods existence have been provided. The paper argues on the basis of the non-existence of God from a philosophical point of view. Theories such as the problem of evil, principle of nature, and the parsimony arguments demonstrate that God does not exist and religion is a just a mere belief created in human minds. Apparently, God is not omnipresent, omnibenevolent, omniscience, or omnipotent. Introduction The idea of God is almost global among societies of the human race, although it has different cultural definitions. The arguments in support of and those against Gods existence have been proposed by several scientists, philosophers, and theologians. In accordance with Murray and Rea (2008) philosophically, the arguments for and against Gods existence involve chiefly the ontology (nature of being) and epistemological (theory of knowledge) sub-disciplines as well as the theory of value because perfection concepts are often connected with notions of God (157). However, the debate on Gods existence has raised quite a number of philosophical issues. The main problematic issue is the existence of both polytheistic and monotheistic perceptions. Some definitions of the existence of God are so non-specific while others are self-contradictory. It is possible to draw the conclusion that all definitions given on God by humans are probably false characterizations of what God accounts for the being of humans on earth and the universe (Everitt 159). Moreover, one can also conclude that the whole idea of any God has no basis since it is not backed by any evidence. Thirdly, it may be suggested that the intellect of humans is probably not sufficient to analyze concepts that are absolutely based on human understanding and beliefs, such as Gods existence as a creator. The key issue here is not whether God exists or not, but whether there is sufficient evidence to support his existence or non-existence (Murray and Rea 157). The religious beliefs of Gods existence are probably out of human emotional need for protection and belonging since there is no reliable evidence to support these arguments. God does not exist. Methodology Books by famous philosophers who have written on the non-existence of God will be used to gather sufficient information on the topic. The Bible will also be used to demonstrate the contradictory nature of God. Discussion According to Oppy and Scott (2010), God is unlimited goodness and therefore if God truly exists then there is no evil (82). However, considering that there is evil in the world, God doesnt exist. This reasoning makes a lot of sense because how could it be possible that God, an infinite goodness be created and as such protects a world full of corruption and imperfections. If God really existed then horrible and terrible things wouldnt occur in the world as they do today. For instance, there would be no starvation like there is in third world countries where thousands of grown ups and innocent children die of hunger every year. In addition, things like destructive wars which result to a lot of human anguish and suffering would not exist. In this context, the Holy Bible which is believed to be Gods absolute word condemns theft, murder, and adultery. In line with Khashaba (2006, it is quite difficult to believe that an all-knowing and powerful being that is infinitely-good created the entire world but is not capable of controlling the things that take place in it. Instead of just condemning them in an ancient book he could probably have abolished all forms of evil (119). Moreover, the same Bible says that God is a heavenly father. If that was the case, then he would have let his children to be good and free from like him hence wiping-out all evil from the face of the earth. According to Murray and Rea (2008), the non-existence of God may be proven by the principle of nature which is measurable, simple, and visible instead of believing in a complex being that can not be measured, perceived or conceived. As a matter of fact, scientific theories have provided explanations for natures existence and hence nature could be used to account for mankinds gradual development. This development has been explained by development of an organism that is single cell to one that is multi-cellular. On the other hand, evolution has explained the intelligence of the current man while the The Big Bang theory has explained the creation of planet earth (Murray and Rea 158). In contrast, those in support of the existence of God argue on the basis of the causation theory. The argument states that one thing causes another and thus there will be no effect if the first cause did not exist. However, the existence of this first cause can not be proven or even determined under any circumstances. For instance, The Big Bang theory existed and that is why it is possible to base earths creation on it. Nevertheless, something else that caused the existence of this theory must have existed initially. In line with Johnson (2006), Philosophical theology writers such as St. Anselm argue that if a person understands that a greater being exists though not able to explain its existence, then it exists in reality (50). Thus, if someone understands that God exists, then he must exist in reality. This argument is absolutely futile if there is no sufficient evidence to support it. The fact that someone understands the existence of God and entirely understands God does not imply that God actually exists. For instance, if one understands in their minds and entirely that ghosts exist, however this is not a guarantee that indeed ghosts exist. Its just like in movies where people entirely understand a character that they are supposed to represent and even practically portray that character. Definitely this does not make the movie character a reality (Oppy and Scott 102). Its often claimed that the biblical God is omnipresent (everywhere at all times, omnipotent (all-powerful), omnibenevolent (unlimitedly good), and omniscient (familiar with everything). From a logical point of view, these concepts are entirely impossible implying that God doesnt exist. The Bible says that nothing is impossible with God yet there are several instances in the same Bible where he was unable to do something. In relation to Murray and Rea (2008) The book of Judges 1:19ÂÂ  says that God was with Judah; he drove out the mountain inhabitants; but could not send away the valley inhabitants, because they had iron chariots (158).ÂÂ  If God was so compassionate then he would release people from the bondages of sin and destroy the devil who leads his people astray. At the same time, God would relieve humanity of the original sin penalty if he was omnipotent. Basically, if God was powerful and able yet he chooses to let human being suffer from sin, then its not logical to argue that he is omnibenevolent. In line with Everitt (2004), God should have erased the original sin and allowed men to be judged based on their own actions instead of paying for other peoples sins (154). On the same note, Christians say that God is omnipresent meaning that he is everywhere at the same time. If God was omnipresent then he would not have to walk like he says in the Bible that he shall walk with his people. There would be no need for him to relocate from one place to another in order to be with one of his since he already exist there. Similarly, God should never change his mind if at all he is omniscience because a change in mind demonstrates uncertainty. In relation to Oppy and Scott (2010) there are so many instances in the Bible where God changed his mind. For example, in the Exodus story where the children of Israel worshiped idols and God decided on destroying them, he later forgave them after Moses pleaded for forgiveness. This concept brings a lot of doubt on whether God really intended on destroying the Israelites or he was unable to do so yet he knew this would come to be (110). If God was in deed omnipresent and onmibenevolent he would prevent the occurrence of sin and destructive events. Conclusion/Recommendations There has been a significant attack on the conception of God as religion comes under a more intense scrutiny. Several theories and concepts have shown that God indeed doesnt exist. From an objective perception of the Bible, it is easy to see that God is not omnipresent, omniscience, omni benevolent, or omnipotent as claimed by the Bible. It is evident that the biblical God is contradictory and it is not possible that he exists. Moreover, there is no adequate evidence that the bible is not just an ordinary book. Principles such as The Big Bang can be used to explain the existence of nature hence can replace the belief that God exists. Theories of nature sufficiently explain the human beliefs in God and the development of religion. The issue of the existence of sin greatly challenges the existence of a God who is omnibenevolent and omnipotent. It is either that God exists and sin doesnt, or God doesnt exist but sin does. The existence of both is contradictory and it is not possible. Fu rther research and study may be necessary in understanding the existence or non-existence of God. Basically, there exists adequate evidence that there is no God though a concrete prove has not been discovered yet.

The Maintenance Wizard :: social issues

The Maintenance Wizard The Maintenance Wizard. By Michael Levy.  © all rights reserved. If you own a modern computer, you will know there is a maintenance wizard in your windows software. With a click of the mouse you can sit back whilst the wizard automatically checks out your computer for any faults. If it finds anything amiss it will correct it within a few seconds. The wizard will also remove any files that are not needed in its memory banks. Wow! what a wizard...Wouldn't be great if we had a wizard in our minds that could remove sickness and get rid of all erroneous memories. A whole lifetime of never getting sick.... Well, we do have such a wizard enmeshed in every human being. .....Just a minute, I can sense you are not believing what I am saying. Well, what I am saying does fly in-the-face of modern conventional medical science. Non-the-less, if you live in true joy, you will never get sick. What is he talking about I hear you say............I'm deep in debt....... my son has been sent home from school for being a disruptive influence.....my beloved aunt is dying of cancer ... the boss is telling me business is slow and he may have to lay people off if things don't pick up.....the roof is leaking and the dogs got diarrhea....There is also a hundred and one other problems piling up on the back cooker. Quite so, everyone will be faced with problematic challenges every day of their lives. That is all part of the human experience of living in a modern day world. The main problem is, the world we live in is no longer natural. It has become perplexingly plastic and sophisticatedly complex and if we accept it as our reality, we will have no chance of living a healthy dis-ease free life. Simplicity is the answer to many problems but when given a choice of an easy way or a hard way to solve a problem, most "normal" people will take the hard egoistical route. Why?....Because they live with an egotistical, intellectual master/monster and it is his/her way or no-way. But, what about God..... Isn't 'he' supposed to help us live disease free? If he is watching over us why is ‘he' not listening to our prayers. †¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢ Why is he slinging a deaf ear? †¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢ Why is "he' allowing such suffering to all the kind innocent folks who are asking him for help? The Maintenance Wizard :: social issues The Maintenance Wizard The Maintenance Wizard. By Michael Levy.  © all rights reserved. If you own a modern computer, you will know there is a maintenance wizard in your windows software. With a click of the mouse you can sit back whilst the wizard automatically checks out your computer for any faults. If it finds anything amiss it will correct it within a few seconds. The wizard will also remove any files that are not needed in its memory banks. Wow! what a wizard...Wouldn't be great if we had a wizard in our minds that could remove sickness and get rid of all erroneous memories. A whole lifetime of never getting sick.... Well, we do have such a wizard enmeshed in every human being. .....Just a minute, I can sense you are not believing what I am saying. Well, what I am saying does fly in-the-face of modern conventional medical science. Non-the-less, if you live in true joy, you will never get sick. What is he talking about I hear you say............I'm deep in debt....... my son has been sent home from school for being a disruptive influence.....my beloved aunt is dying of cancer ... the boss is telling me business is slow and he may have to lay people off if things don't pick up.....the roof is leaking and the dogs got diarrhea....There is also a hundred and one other problems piling up on the back cooker. Quite so, everyone will be faced with problematic challenges every day of their lives. That is all part of the human experience of living in a modern day world. The main problem is, the world we live in is no longer natural. It has become perplexingly plastic and sophisticatedly complex and if we accept it as our reality, we will have no chance of living a healthy dis-ease free life. Simplicity is the answer to many problems but when given a choice of an easy way or a hard way to solve a problem, most "normal" people will take the hard egoistical route. Why?....Because they live with an egotistical, intellectual master/monster and it is his/her way or no-way. But, what about God..... Isn't 'he' supposed to help us live disease free? If he is watching over us why is ‘he' not listening to our prayers. †¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢ Why is he slinging a deaf ear? †¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢ Why is "he' allowing such suffering to all the kind innocent folks who are asking him for help?

Change Management Essay -- Change Changing Essays

Change Management "Toto, I’ve got a feeling that we’re not in Kansas any more." Dorothy, Wizard of Oz Over the past few decades, large-scale organizational change has become a way of life in American business. Many organizational changes, however, have failed to deliver promises of increased productivity and morale, decreased costs, decreased waste , and increased customer satisfaction. A common theme among these failures is a lack of understanding of the power of the collective human system to obstruct the progress of initiatives. The result has been to reinforce fear, defensiveness, and cynicism among workers toward change efforts (Dooley, 1998). Failure of an organizational change for businesses has both short term and long term consequences. Direct short term implications to a failure of an effective organizational change means that objectives are not achieved and resources, including money, time and people, are wasted. Indirectly, morale suffers, job security is threatened and confidence in leadership diminishes. Over the long haul, a failure of change means that business strategies are not accomplished, resistance to change increases and the organization’s survival is threatened (Wakulczyk, 1995). It is normal for people to feel resistant to change and today’s new technology, new tools, and new applications mean big change. Not everyone reacts to change the same way. Some people are always looking for better, more efficient ways of doing things. Others long for the good old days of clearly defined jobs and responsibilities. Some people want to get moving with whatever is new right away. Still others fight any change that conflicts in any way with their values or threatens the welfare of anyone around th... ... have it. Courtesy is even better. A well-paid compliment can buy gratitude. A sincere "Thank you" can earn respect. References Department of Defense ( ___ ). Business Process Reengineering and Organizational Change. Business Process Reengineering (BPR) Fundamentals. Available www.dtic.mil/c3i/bprcd/7223c7.htm Dooley, Jeff (1998). A Whole-Person/Systemic Approach to Organization Change Management. Available www.well.com/user/dooley/change.pdf Kramlinger, Tom (1998). How to deliver a change message. Training & Development, 52 (4), pp. 44-47. Wakulczyk, Marek (1995). Change Management. Presentation to 9 Wing Canadian Forces Base, Gander, Newfoundland. Available www.smallbear.com/chngemgt/index.htm Wasson, Teresa (1996). Pensacola editor shares tips on managing change. Pensacola News Journal. Available www.gannett.com/go/newswatch/96/nw0407-2.htm

D.H. Lawrences The Rocking-Horse Winner Essay -- D.H. Lawrence Rockin

D.H. Lawrence's The Rocking-Horse Winner 'The Rocking-Horse Winner' by D.H. Lawrence is a shockingly disturbing tale of materialism, wealth, and a mother's absent affection for her children. The family in the story is constantly lured by the sweet temptation of sin. Although the story doesn't directly speak about religion, it is obvious that the family is Christian from the references to Christmas (481) and to God (482). In this story, Lawrence depicts several of the most devious sins of mankind according to religious, particularly Christian, doctrine: greed, sexual deviance, and gambling. The theme of sin is subtly interwoven throughout the short tale by the representations and portrayals of these acts, and Lawrence also makes it clear that all of these transgressions inevitably end in devastation. The story opens with a description of the mother, Hester, a woman who ?knew that at the center of her heart was a hard little place that could not feel love, no, not for anybody? (481), not even for her son, Paul, or her two daughters. The most pressing predicament for the family, however, is not Hester?s indifference but ?the grinding sense of the shortage of money? (481), despite the palpable clues that the family is in fact quite wealthy. This problem is so intense that the house itself ?came to be haunted by the unspoken phrase: There must be more money! There must be more money!? (481). The house and its sinister, ever-present whispering serves to represent the sin of greed, or ?an excessive desire to acquire or possess more that what one needs or deserves? (dictionary.com). The nature of greed seems to be that the more one has, the more one wants, and in the case of ?The Rocking-Horse Winn... ...at God is in objection to the various sins portrayed in ?The Rocking-Horse Winner?, but is Lawrence? This story can be interpreted as a sort of warning to potential sinners, of the dangers that await them if they fail to resist such indulgences. Nevertheless, Lawrence is realistic enough to acknowledge the difficulties of such restraint, and admits within the story that sin can often be unstoppable, and can reach even the most devout of worshipers. ?The Rocking-Horse Winner? is a strong message about the nature of greed, the evils of self-gratification, and the dangers of gambling: all three are sinful acts that lead to devastating consequences, such as madness, ruin, and in this most extreme of cases, death. Works Cited: Lawrence, D.H. ?The Rocking-Horse Winner? A Pocketful of Prose: Vintage Short Fiction. E.D. David Madden. Boston: Heinle, 1992. 1-13.

Health Care Utilization Paper Essay

Instructor: As I was interview one of the people where I work, she was so naà ¯ve and told me everything that I need to know. She explains to me how the health care system operates back in the days, now and the future, my main concern the cost of insurance for staff and patients. Her name was Vilma Gaciar; she is a general manager where I work, and she has a bachelor in nursing. However, she manages the whole Broward County department, and her primary responsibility is to make sure all team managers are doing an adequate job by helping the patient and family members reach their goals. She works closely with medical staff to plan, direct, and coordinate the delivery of healthcare. Career is a destination. However from the beginning, my goal was to reach some level of ability to accommodate with the field of work that I choose. My goal is to experience work from a range of viewpoint in my field. My journey can be different from others, like work for different companies or big organizations. Moreover, I can say that my journeys still not end yet I still have to walk my way through the top to become a general manager. How I manage my career path wills defined by the decisions and actions that I take on my daily basis. Each and every decision and every action that I make will definitely open a big door for opportunities to advance my career prospects. As I`m working my way up I will have to stay focused and on track. I will take any opportunities and advantage that may come my way. Although, one more thing to always realize, learn from your mistake in order to make the  most of second chance opportunities. Moreover, I still have to finish school and graduate with a bachelor. i will have to climb the ladder with good work performance, able to make good judgment, good decision, empowerment scale high quality, quantity, and productivity is my  goal. My main primary objectives are to have a clear understanding to where I’m today and where I want to be tomorrow will help me make rise decision in my life. The more I learn about my past, the more I will predict more about my present and the better I prepare the more advantage and opportunity that will arise in my future. Furthermore, been a general manager is a difficult job you have to focus on managing difficulties and change. The better you are, the quicker you will be able to adapt to changing and circumstances when they arise and always keep in mind those difficulties and changes bring opportunities for growth and progress. Over the years I have learned new things, gained more knowledge, study new courses and acquired new skills. All of these experiences makeup my list of resources and provide me with a solid foundation for my future career. Although, by giving my career plans, I will need to add additional resources that will help me take advantage of opportunities to climb the career ladder. As a future general manager I will need to identify my assets, my assets are my strengths that I have at my side that can use now and in the future to help me reach that goal. My objective is to take my time to make a list of all things that valuable and trait that I feel that can help me make tremendous progress to move up through the career ladder. For that reason, I need I’m willing to make necessary sacrifices to sustain. Then I will need to go back to reassess my career goals and objectives to achieve that goal. Management and leadership are important for the delivery of good health services. Good managers should try hard to be a good leader and need good management skills. Although, a good leader always consider assess plan, manage the care process for each, interact with the community, and manage all information that covered in the Plan. However, leadership in general has considerations for managing relations with the patients, the region team, as well as the finances team. A big part of the management’s task is to review the important information, service delivery data concern, and use this data  to make decisions about how services can be improve and modified. Managers are more likely responsible for the finances available to the service, and ensure that they use the produce to the benefit of the patients and staff. Keep a hard hub on the overall goal of the service and remind staff, partners and clients of this goal are a major task for managers. Management involves developing staff /skills mentoring persons with high potential, resolve conflicts while it maintains discipline and ethics. However, health care industry is growing faster and faster. The big parts of health care employment are; government hospital, private hospital, nursing/personal care, home health care ect.. However, 21 percent growth in the number of health information management workers between 2010 and 2020, making it one of the nation’s fastest-growing health occupations. By the 1960,’s hospital and clinics began to emerge in the more rural areas, and the citizen had the ability to go to the doctor. Although, there were few large industries in rural areas insurance was not readily available or affordable. Healthcare costs were extremely high and the rural citizen, which mostly consisted of lower income families, depended on homeopathic remedies and only went to the doctor when they had serious illnesses or injuries. The country doctor continued to exist in the rural area until well into the 1960’s and many people in the rural communities favored the family doctor over the new clinics and hospitals that were emerging. Although there is a link between healthcare costs and age, those costs raise more in the over-65s mainly because more people die in this age bracket. While healthcare costs continue to get more expensive, insurance was readily available during the 1970’s through an employer. Once obtaining a good job with a hospital full healthcare benefits were available that included a spouse and children (S. A. Sweeney, Personal Interview, and March 14, 2012). The unemployed and self-employed still had no real access to healthcare, and the number of uninsured Americans continued to rise. In the 1970’s, the government became more focused on developing measures to protect patients and to ensure they better access to health care, but the result was the HMO Act. The older generations no longer had access to healthcare once they retired from their jobs, and the lower income or rural citizen had minimal access to health insurance making healthcare costs outrageous. By the time,  my Mother was a teenager access to healthcare once again changed for the citizen. Medicaid and Medicare were developed to meet the needs of the retired and the lower income families, and the government would pay the doctors a reasonable rate for their services. Health care  facility and hospital, successfully introduce to new technology, well organization skills. We need to develop a new way of looking at how we currently function in any work place we work. Management and workers will have to come together to build, to produce a better work environments; by understanding the long-term issues affecting their future, by creating a new way of thinking about how these current enabling technologies can best be used. References: Bunyavavich S: US Public health leaders shift toward a new paradigm of global health. American Journal of Public Health 2001, 91:1556-1571. PubMed Abstract | Publisher Full Text | PubMed Central Full Text OpenURL Kaiser, H. (2009). National health Insurance: A Brief History of Reform Efforts in the U.S. Retrieved March 16, 2012 from http://www.kff.org/healthreform/upload/7871.pdf McCanna, D. (2010). A Brief History: Universal Health Care Efforts in the United States. Retrieved March 16, 2012 from http://www.pnhp.org/facts/a_brief_history_universal_health_care_efforts_in_the_us.php

Break-even analysis Essay

INTRODUCTIONE real fraternitys corporate motorbuss obligate a close of maximizing shargon supporter wealth. However, aband cardinald that no obvious, single escape of action leads to take onment of that goal, managers essential(prenominal) choose specic course of action and develop professionalfessional personfessionalposes and controls to pursue that course. Beca character proviso is incoming oriented, uncertain(p)ty exists and information helps crucify that uncertainty. Controlling is making genuine military operation align with plans, and information is necessary in that growth. Much of the information managers use to plan and control reects relationships among convergency stopover bell, marketing harms, and gross r settle upue books.Changing star of these intrinsic comp geniusnts in the gross gross gross gross gross gross gross sales strut solvent cause dislodges in otherwise comp whizznts. Focuses on analyzing how hatful, appeal, prot helps in predicting in store(predicate) conditions ( supplying) as well as in explaining, evaluating, and acting on results (controlling). Before generating prot a comp separately must rst r to apiece one its break- compensate speckle, which means that it must incur sucient sales gross to conduct altogether(prenominal) exist? .By linking follow behavior and sales wad, managers send away use the break scour compend. Information declargon oneselfd by these BEP analyses helps managers focus on the implications that intensity transfers would have an equal on disposalal protability psycho out cable length. My objective is to crush the public figure BEP synopsis in a roomer sense with diametric make headway up concepts and other connect matters which ar ask to calculate BEP, providing the broad overview ab protrude BEP depth psychology and its implication in antithetical aspect, which entrust ultimately help us to drive incompatible commission conclu sivenesss.METHODOLOGYI have collected the information for this term paper about BEP synopsis by library work from different books, journals, articles, returnss browsing, papers of professionals degrees and different BEP practice of different come with with on identify record into their sites.ABSTRUCTBreak change surface augur outline approximatelytimes c entirelyed appeal heap- cabbage synopsis, stresses the relationships amidst the movers affecting hits. Traditional break- nevertheless epitome is a relatively everyday managerial tool utilize in a wide variety of personas for nearly solely types of finish-making. Break-even analytic thinking (sometimes c social social united pull in ploughsh ar abstract) is an chief(prenominal) tool, which eachows comparative studies between address, grosss, and returns (Pappas and Brigham, 1981).This analytic technique facilitates the evaluation of potential wrongs, the impact of exist changes and set(p)/ variant damage on realiseability (Powers, 1987). This epitome lot likewise be use to assist decisions on investment return criteria, ask market sh bes, and distri simplyion alternatives (Kotler, 1984). Break-even is the sales deal at which receipts and positive speak to atomic number 18 equal, resulting in no sugar income or loss. It is typical to vividly establish break-even as the pourboire where a buckrams wide hail and total revenue curves intersect. This is the sales point where some(prenominal) deracinationing and fit(p) bell be embraceed by the sales glitz for the relevant clench. If the break-even point is non achieved, that logical argument go away (or should) eventually go out of fear. The breakeven point the win is zero that is the plowshargon gross profit valuation reserve is equal to the frosty cost. If the actual ledger of sales is higher than the break-even mess at that place forget be profit.FINDINGS BREAK-EVEN analytic thinking De finitionDetailsBreak-even summaryAn depth psychology to coiffe the point at which revenue received equals the be associated with receiving the revenue. Break-even summary calculates what is cognize as a border of safeguard, the union that revenues exceed the break-even point. This is the follow that revenues outhouse gloaming while still staying preceding(prenominal) the break-even point. Investopedia explains Break-Even epitomeBreak-even compend is a supply-side abbreviation that is, it plainly analyzes the be of the sales. It does non analyze how imply whitethorn be affected atdifferent price trains.Moore & jaedickeThe break-even point of the comp both or a whole of a comp each is the level of sales income which leave equal the sum of its repair be and its inconsistent cost. These cost atomic number 18 in like manner referred to as out of pocket be and period cost.(Source ACCA, paper F, CVP analysis, summon 47) ASSUMPTION OF BEP summaryThe break-even analysis is base on the following assumptions 1. cost requisition It is ground on the assumption that all be scum bag be nonintegrated into situated be and protean cost. 2. ceaseless(prenominal) sell Price The selling price remains constant. That is, selling price does not change with volume or other factors. 3. Constant flash-frozen be indomitable be ar constant, at all levels of activity.They do not change, with change in sales. 4. Constant inconsistent be inconsistent cost per whole of measurement is constant. So, inconsistent quantity cost fluctuate, at once, in coincidence to changes in volume of payoff. In other words, they change in direct proportion to sales volume. 5. synchronised payoff and sales It is delusive yield and sales are synchronized. That is, inventories remain the aforementioned(prenominal) in the opening stock and oddment stock. 6. Constant sales mix simply one mathematical intersection is manufactured. In case, to a great er extent than one product is manufactured, sales mix of products sold does not change. 7. No kind in operational efficiency on that point is no change in run efficiency. 8. No other factors The volume of widening or occupation is the wholly factor that influences the cost. No other factors have each influence on break-even analysis.BREAK-EVEN ANALYSIS COMPONENTSTo to the full appreciate the break-even theory and related graphical depictions, it is necessary to have a introductory understand related to cost, revenue and profit. In order to facilitate this, one must first know the following components of break- even intact cost share mouldingTotal revenueSemi protean star be determined cost and variable be intercourse range gross profit of safetyNet profitmerchandising Price per unit of measurement The amount of coin charged to the customer for each unit of a product or dish out Total cost is the sum of unconquerable cost and variable costs.Total revenue is t hat amount of gross income received from product sales or a helper rendered, and is equal to the price of a unit times the number of units sold. Forecasted Net amplification Total revenue minus total cost. Enter Zero (0) if you wish to keep an eye on out the number of units that must be sold in order to figure out a profit of zero (but leave behind recover all associated costs). Fixed costs These are costs that are the resembling regardless of how umpteen items you sell. All start-up costs, much(prenominal)(prenominal) as rent, restitution and computers, are considered hardened costs since you have to make these outlays onward you sell your first item. Examples of rooted(p) costs Rent and rates Depreciation query and development Marketing costs (non- revenue related) Administration costs multivariate costs These are recurring costs that you enlist with each unit you sell. For example, if you were in operation(p) a greeting card store where you had to cloud greeting cards from a nonmoving community for $1 each, thitherfore that horse nominates a variable cost. As your riddle and sales grow, you keister begin appropriating labor movement let ony and other items as variable costs if it makes sense for your industry. Direct variable costs are those which bath be directly ascribable to the production of a extra product or serve up and allocated to a particular cost centre. Raw materials and the return thoseworking on the production line are good examples. Indirect variable costs stick outnot be directly attributable to production but they do sidetrack with output. These include dispraise (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, at that placefore step up to a higher cost level at specific points of change magnitude volume. An example of this is an insurance premium, which co vers production to a certain level, which if exceeded, is changed to a new opinionated level. To simplify the analysis process, semi variable costs are globally calculated and split into attach mulish and variable costs.Margin of sanctuary The borderline of safety is the units sold or the revenue earned to a higher place 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 plunder be show 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. constituent margin is that amount which contributes to the fixed costs of the company and to its profits, after deducting th e variable costs. Total variable costs are subtracted from total revenue to yield the percentage margin. The section 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 locution buckrams work doubled or tripled, the company would have to hire much people, rent more office space, and lead more equipment thus increasing fixed costs and altering the entire break-even cost and revenue structure.PROCESS OF BEP ANALYSISthither are 3 steps of BEP analysis these are started after each and every steps is finished. The sequence of the BEP analysis is 1. expect a cost/income analysis of the construction mansion to determine 1. Fixed costs2. Variable costs3. Total costs4. Total revenue2. Calculate theatrical role margin and perform break-even a nalysis (Moore & Jaedicke).Variations of break-even3. Preparing different graphs maps asseverations. embody volume chart realize volume chartMETHODS OF BEP ANALYSISBreak-even point can be compulsive by 4 ways with the break-even analysis. These methods are given bellow 1. Break-even archive.2. Break-even charts3. Algebraic formula4. Income direction methods5. 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) productionWe 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 4000units or 40000 taka. Break-even chartsThe break-even point can be presented graphically. The pictorial presentation gives a better view of the relationship of cost, volume and profit. Graphic al presentation gives immediate and clear understanding of the picture. This type of presentation forever and a day impresses the management as it gives instantaneous understanding of the situation The graphical chart of break-even analysis looks like thisBreak-even chartFollowing are the steps involved in preparing break-even chart 1. gross revenue volume is plotted on the horizontal line i.e. X-axis. gross revenue volume whitethorn 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 alike(p) distance. 4. Break-even point is the point of intersection between total cost line and sales line. 5. gross revenue revenue at the break-even point can be set by drawing a rectangular line to X-axis from the point of above intersection.6. Total sales line and Total cost line intersect forming an angle cognise as An gle of Incidence.Break-even with profit volume chart do good-volume graph visually portrays the relationship between profits operating income and units sold. Prot -volume (PV) graph provides a depiction of the amount of prot 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 prot or loss. Amounts shown above the x-axis are positive and represent prot amounts shown below the x-axis are damaging and represent losses. ii points can be located on the graph total xed cost and break-even point.Total xed cost is shown on the y-axis below the sales volume line as a negative amount. If no products were sold, the xed cost would still be incurred and a loss of that amount would result. localization principle of the BEP in units may be located algebraically and is shown at the point where the prot line intersects the x-axis at that point, there is no prot or loss. Amount of prot or loss for any sales volume can be read from the y-axis. side of the prot (diagonal) line is determined by the unit role margin and the points on the line represent the constituent margin earned at each volume level. Line shows that no prot is earned until total portion margin covers total xed cost.The profit-volume chart is simply the conventional break-even chart re-arranged to show changes in profit or loss which lead 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 winces any changes down to deuce key elements-volume and profit. For this intellectual, the volume-profit chart is useful for illustrating the results of different management decisionsBEP analysis with Algebraic FormulaSingle product BEP equatingsBreakeven show up =Fixed Costs / (Unit Selling Price Variable Costs) Breakeven Sales vertex =Fixed Costs / (1 (Variable Costs Unit Selling Price)) Br eakeven 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 Break-even Sales Units The formula to calculate the breakeven point in units is= Fixed expenses + operating income Unit contribution marginThe formula to calculate the breakeven point in dollars is= Fixed expenses + Operating income Contribution margin ratio Or= prat Profit Point in Units= four-fold product BEP analysisBreakeven Point in Units=BEP analytic thinking with income statement methodBreakeven can be computed by exploitation 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)DescriptionsTakaSales (at $16 per Unit)less(prenominal) Variable Costs (at $12 per Unit)Contribution MarginLess Fixed Costs3,840,0002,880,000960,000960,000Operating Profit0,000The 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-evenpoint at 24,000 units of sales.Break-even point analysis with additive computer computer programing method (multiple products) With the use of analog programming, break-even analysis proves to be much more useful. In fact, analog programming stretches the CVP relationships inherent in BP analysis into a fairly down-to-earth quantitative approach to the incremental cost and revenue concept of microeconomics. There is no doubt that more business concernmen and accountants get out begin to conside r the possibility of using LP to express CVP relationships and to drive the optimum confederacy of costs, volumes, profits. one and only(a) need not business organisation about the size of the equations or the metrical com rank of equations since computers are readily available to use the 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 bleed maximization or minimization. output signal constraints determination.Sales constraints identification.Non negativity constraints.The objective function represents the fact that we are seeking the faction 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 takes the pep pill l imits 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. specie break-even point analysismany a time, it is difficult for the industrial units to pass away break-even in the initial years. From that environment, the concept of cash in-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 founding can be computed. Depreciation is, generally, a fixed cost. However, when place and machinery is used for surplus shifts, the additional depreciation is a variable cost. Reason for treating the additional depreciation as variable cost is the firm can avoid additional s hift, 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. excess depreciation, component, treated as variable cost, is in like manner 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 belowCash Fixed Cost Cash break-even Point (in terms of units) =Cash Contribution per unitBREAK-EVEN ANALYSIS FOR PARTS OF THE FIRMOne can use break-even analysis for move of the firm by recognizing the fact that many firms are multiproduct, multi adjust, and multiterritory trading operations. In recognizing these mingledities of modem-day business activities, the problems of cost allocation are quickly brought to the fore. hearty amounts of factory overhead, distribution costs, and administrative costs are not attributable to individual(a) products, product lines, manufacturing plants, and e ven sales territories. These no traceable costs are usually fixed costs such as factory administrative costs and general administrative costs. In order to bedeck the consequences of nonallocation of putting green fixed costs, the following types of companies will be consideredOne productone plant dickens productsone plantOne product devil plants cardinal productsdeuce plantsOne productone planttwo territoriesTwo productsone planttwo territoriesTwo productstwo plantstwo territories.One overlap-One specify accompanyIn a company such as this, all costs are traceable to the product and to theplant. 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 $265,000 Variable costs $4.00 per unit Sales price $8 .50 per unit Contribution per unit = $8.50 4.00 = $4.50 Break-even point = = 58,888 units. Two harvest-time-One plant partnershipIn a two product-one pla nt 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 exposit as direct fixed costs. With the information given, break-even calculations can be made as shown below.Break-even DataDescriptionsProduct AProduct BDirect fixed costs.Variable costs.Sales prices.. coarse fixed costsBreak-even pointProduct AProduct BContribution per unit..Break-even to cover direct fixed costs.Two Product-Two coif CompanyIn 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 entropy and break-even calculations to illustrate the two producttwo plant situation. Break-even DataDescriptionsPlant IPlant IIProduct AProduct BProduct AProduct BDirect fixed costsVariable co sts per unit.Sales prices per unitFixed costs common to products. Fixed costs common to total operationsBreak-even CalculationsDescriptionsPlant IPlant IIProduct AProduct BProduct AProduct BContribution per unit.Break-even to cover direct fixed cost..One product one PlantTwo Territory CompanyWhen 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. Descriptionseasterlyterritory horse operaterritoryPlantDirect fixed costsVariable costs per unit s.Sales prices per unit putting green fixed costs third estate to both territoriesCommon to all operations..Break-even Calculations Descriptions eastern territoryWestern territoryContribution per unit (sales price minus all variable costs). Break-even to cover direct fixed costs of eachTerritoryTwo Product-One PlantTwo Territory CompanyThe two product-one planttwo terri tory situations are very similar to the preceding illustration. Actually, the only differences are the extra layers of common fixed costs.DescriptionsEasternterritoryWesternterritoryPlantProduct AProduct BProduct AProduct BProduct AProduct BDirect fixed costsVariable costs per unit.Sales prices per unit.Common fixed costsCommon to Products.Common to territory..Common to all operationsAPPLICATIONS OF BEP ANALYSIS IN SERVICE INDUSTRIES objet dart many of the examples used have assumed that the rearr was a manufacturer (i.e., labor and materials), break-even analysis may be even more important for military service industries. The reason for this lies in the rudimentary 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 eating place industry, unknown demand packs that cooks and table-service military force be on duty, even when customers ar e few. In retail sales, clerical and cash register workers must be scheduled. If a groom shop is open, at least one barber must be present. tweak rooms require round-the-clock staffing. The absence seizure of sufficient service personnel frustrates the customer, who may balk at this visit to the service firm and may find competitors that fulfill the customers 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, disrespect the actual demand. However, the wages for on-call workers might be better classified as variable costs, as these wages will go away with units of production. Services, therefore, may be burdened with an highly large ratio of fixed-to-variable costs. Service industries, without the lavishness of inventor able products, have highly-developed a number of ways to provide flexibility in fixed costs. Professionals require appointments, and restaurants take reservations when the customer flow mold 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 press set about rates on weekends to eloquent demand through slow business periods and avoid times when the high-fixed-cost equipment is underutilized. Retailers and banks track customer flow patterns by day and by hour to enhance their diddle-term plan 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 nominal quantity of sales that will cover both variable and fixed costs. much(prenominal) analysis gives managers a quantity to analyze to the forecast of demand. If the break-even point lies above evaluate demand, implying a loss on the product, the manager c an 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 to the highest degree accomplishmentive uses of break-even analysis lies in the identification 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 ANALYSISCVP 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 allude at present level of output and sales. But there is alike those who timbre 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 unruffled but BEP is fundamentally a motionless 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 BEPThere 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 in like manner 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 ANALYSISBreak 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 entryway the viability of business by accessing the units required to be sold before turning the adventure 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 payable to the sale of investments.LIMITATIONS OF BREAK-EVEN ANALYSISDespite many advantages, break-even analysis and charts mispla ce 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, disregarding 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 divert in direct proportion to the change in volume of output, collect to the laws of diminishing returns. Selling price that is sibyllic to be constant also changes due to increased competition. 2. Application in scam 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. some otherwise, BEP for the overall firm only is possible to calculate. 4. No healing(p) 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 special 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 intricate and difficult to understand. 7. Static View more(prenominal) often, a break-even chart presents a nonmoving view of the problem under consideration. termination This term paper is introduced on rudiments of economic b reak-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 analytic 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 con nection between theoretical knowledge and with practice. Though the BEP analysis has the different limitation but it is wide using in managerial decision making.REFRANCES i. Marginal costing cost volume and profit analysis Cost and guidance Accounting, by Prof. Mukbul Hossen. ii. Cost volume and profit relationships counsel Accounting by Moore & Jaedicke. iii. Break-even analysis Management Accounting by L. Wayne. Keller. iv. Cost accounting principles& practice by S.P. Iyanger.v. Management Accounting by Garrison. Noreen, Brewer.vi. Practical agate line Application of Break Even synopsis in Graduate Construction tuition by Charles W. Berryman, PhD. Journal of Construction genteelness Spring 1999, Vol. 4, No. 1, pp. 26-37. vii. Experience managerial decision by Boyne Resorts.viii. Break-even analysis by Jon Wittwer.ix. Break-Even Analysis and Forecasting by Professor Hussein Arsham. x. Break-Even Point and Cost-Volume-Profit Analysis chapter 9, page 381 xi. Accounting for mana ger, costing for decision making , chapter 18, page 429 xii. How to Do a Breakeven Analysis Breakeven analysis helps determine when your business revenues equal your costs by Daniel Richards xiii. immenseness of Break Even Analysis by Kaveh M, Thursday, January 05, 2012 xiv. Break-even analysis Business plan template. www.Google.com xv. ACCA, composing F. Cost and profit volume analysis. rapscallion 47. xvi. Student accountant issues 14/2010. ACCA .paper F5.