Career Research Paper Essay Example | Topics and Well Written Essays - 1500 words

Career Research Paper - Essay Example The conductor is the most important person in an orchestra even when they do not play any instrument at all. The most basic job for a conductor is to indicate to other members of the orchestra the beat of the music they should be playing at. The conductor does this using a long stick called a baton, which assist the conductor make the desired beat as clear as possible. As the song goes on, the conductor’s role is to move the baton towards several imaginary points indicating the beat in the bar the orchestra is currently playing. A conductor communicates with the other musicians verbally during rehearsal while during performance, different movements, gestures, and facial expressions indicate the conductor’s requirements (Wittry 61). The conductors work does not end with indicating the kind of beat the music should be played. The conductor has other roles in the orchestra such as the rehearsal and preparation of the orchestra for performance. The conductor also makes inte rpretative decisions concerning some aspects of the performance that includes whether some passages should be fast, smooth, slow, soft, aggressive, or loud. Further, the conductor in an orchestra knows the best way for all the players to play their instruments efficiently in addition to creating mood, atmosphere, and interpretation, which matches the conductor’s vision of the performed piece. Although in reality the conductor does not play any of the instruments during the performance, the orchestra as a whole is the conductor’s instrument (Mick 9). The compensation and working conditions in symphony orchestra is also attractive due to the potential it has for a stable career in addition to excellent job security, salary and other benefits. Douglas Yeo claims, â€Å"The base scale pay for performers in American cities such as Boston, New York, Chicago, Cleveland, and Philadelphia is roughly $2000 a week on the lower scale†. Performers of these orchestras are off ered up to ten weeks paid holiday, sick leave, full dental and medical insurance coverage in addition to entitlement to pension after a thirty-year career. A performer cannot be dismissed before determination by an arbitration panel, which is usually composed of peer members of the orchestra. Just like any other career taking symphony orchestra as an occupation whether as a player or a conductor has its challenges as seen from news about bankruptcy, strikes and lose of conductors (Eatock 273). A good salary and satisfied life in music notwithstanding, many artists in symphony orchestra become cynical and jaded since the profession does not recognize individuals but the whole group as a whole. For one to be satisfied with life in this industry one has to appreciate achievements made as a group and not to seek individual recognition. Yeo particularly singles out mandatory deductions made by unions claiming it can have negative influence that goes past the average 3% per week work dues deducted from a player’s income. Activism in the union is sometimes frustrating where players are denied the chance to make their own decisions by forcing them abide by those made by the union. However, happiness is an individual choice; one can decide whether to focus on the positive or negative aspects of a career in symphony orchestra. The other challenging aspect of a career as a conductor of symphony orchestra is the demanding nature of the work. There is a need for players to be in

Assignment 6b Scenario Essay Example | Topics and Well Written Essays - 750 words

Assignment 6b Scenario - Essay Example This approach is generally favorable to a manufacturing division but not for a retail division. The second approach is the negotiated price approach. In this approach, a manufacturing division and a retail division both negotiate a price. The price of a product is set so that all of the variable costs of the manufacturer are covered and the price is lower than the market price, but the manufacturer still makes a profit. This method is commonly used when a manufacturing division has unsold inventory, as it can still sell products by using this method. This method is also more favorable to the retailer than the market price approach. The final approach is the cost price approach. In this method, a product is sold to the retail division at its standard cost or its actual cost. This price may even not be enough to cover all of the expenses of the manufacturing division. This method is the most profitable for the retail division, and it is unlikely to be supported by anyone in charge of manufacturing unless there is low demand for the manufacturer’s product or a massive amount of excess capacity at the manufacturer’s facility. There are several reasons why market price approach is the transfer pricing approach that should be used for Pharmafin’s new modules. One of the modules will be produced internally, and to produce it, the company’s production facilities will need to add new equipment. Production staffing also needs to be increased by ten percent. These large expenditures will make it necessary to use the pricing method that causes the company to receive the highest price so that it can cover the new expenditures. The marketing department shows that there is a high level of consumer demand for the new machinery. Because of this, the new machinery should sell even if it is sold at a higher price. The other two pricing approaches could lead to a lower price, but they might also lead to revenues that are inadequate to cover

Soap operas Essay Example for Free

Soap operas Essay Although this is true, it is still an issue that teenagers, especially, must be aware of. For this reason alone, I think that there should be more discussion about how to avoid date rape, and how to protect oneself from even getting into a situation where one could be raped. In the soap operas All My Children, and Sunset Beach, there are sexual issues that revolve around teenage relationships. There were discussions about whether or not to wait before having sexual intercourse. In All My Children, the storyline was about a teen-aged birth mother suing the adoptive parents for custody of her child. This storyline allowed for several discussions about the consequences of unplanned and unprotected sexual activity, and about the importance of waiting until one is ready before engaging in sexual intercourse. Although soaps sometime discuss the consequences of sexual acts, there are too many episodes that let sex just happen without any real discussion of its consequences. For instance on the soap Sunset Beach, there is a character, Annie, who is about twenty five years old, who sleeps with everyone on the show who has something that she wants. She is very rich and extremely manipulative. Through her conversations with friends, the audience learns that, deep down, all she wants is to find true love. Obviously she will not achieve what she really wants by being so sexually promiscuous and amoral, but some audiences may think that you can get what you want by sleeping around. If there are all of these negative images and ideas portrayed throughout soap operas, then why is it so popular to women? In a recent study done by Woods, he asked 100 high school girls about 23 possible reasons for watching soap operas. The top ten reasons were, (a) I just enjoy watching them, (b) it gives me something to do, (c) soaps are fun, (d) they fill up time, (e) its a pleasant way to rest, (f) they relax me, (g) soaps are a habit, (h) I can forget about school, (i) I can get away from my family, (j) and soaps cheer me up. It is apparent that these responses are what people might say for any television show. What attracts people to soap operas and the reasons behind them being fun and relaxing is because they deal with issues that happen in real life. Not everyone is going to get raped, or accidentally pregnant, but everyone should know that it can happen to them and they should be careful. It is interesting to think that maybe women are so attracted to soaps because it makes their lives seem more normal. Greenberg and Woods used a survey by the author Compesi to compare adult and adolescent results to similar questions on the reasons for watching soap operas. He mailed 52 surveys consisting of gratification items for the viewers of, All My Children. the findings for soaps and adolescent gratifications are a close match to those for soaps and adult gratifications. Although people do change, I feel that the foundation of what draws people in and interests continues in one way or another throughout a persons life. It is not an unrealistic assumption that sexuality is exciting to watch and learn about, especially for curious young individuals. Recently the issue of homosexuality has been incorporated within soap operas. In All My Children, the teenaged character Bianca came out as a lesbian. Along with this came her struggles of being accepted and the ability to find a happy relationship. There were a few episodes dealing with Biancas romantic happiness and with the fact that she had a crush on a straight woman. There was one episode where Bianca asked Frankie, a homosexual female that she was friends with, if she was afraid that Bianca would make a move on her. Frankie insisted that she didnt feel uncomfortable with her and also assured Bianca that she didnt want her to give her more space and that she valued their budding friendship. When another character, Vanessa, arrived, she ordered Frankie to leave Pine Valley because she lied to her about her sexuality. She asked Frankie to move out, saying that Frankie should have been honest from the beginning. Alone, Bianca offered to help Frankie find another place, but Frankie rejected her. Bianca told Frankie that, as usual, someone she liked was pulling away from her. In this example it is apparent that it is rough on a persons self-esteem to not be able to find love or a true friend because of ones sexuality or sexual preference. I would imagine that these episodes are not unrealistic in the life of a teenage lesbian, but I noticed that they did not portray a fulfilled life for one. The steamy love scenes are the norm for heterosexual couples, yet when it comes to homosexuals, they are rarely even allowed to touch. Every few scenes within an episode show two heterosexuals kissing, or being sexual with each other. When it comes to homosexuals, there is usually just discussion about the hardships that the person is enduring, and there are rarely any visual depictions of sexuality. Starting a few years ago was the first time that a lesbian kiss was even shown on daytime television. This issue of homosexuality is more open and talked about then it used to be, but they still do not seem to be portrayed the same as heterosexuals. Although gays are not represented accurately, watching them interact can desensitize some people that are uncomfortable dealing with those people who choose that lifestyle. Soaps deal with the issue of pregnancy as well. Having a baby could be a happy and exciting thing for some people, but it seems like most of the pregnancies on soaps deal with the negatives of pregnancy, like teenage pregnancies, pregnancies due to rape and pregnancies with twisted stories to them. An example of this is from the soap Sunset Beach, where the character Vanessa, an engaged woman, was impregnated in vitro. Due to an accident she was unconscious and the woman who was jealous of her boyfriend gave her the injection. It was not the sperm of her fianci , Michael, but a different male. Michael, who is now sterile, thinks that she is pregnant from him, but knows that he could not be the father. He thinks that she must have slept with another guy, and the saga continues. The is an exaggerated scenario, of course, but this type of situation allows for the audiences thoughts and discussion of safe sex and trust in ones partner. These are issues that every individual must deal with at one point or another, which may be another reason for the popularity of soap operas. If I were to speculate on the potential effects of viewing such content, I would say that viewers are getting ample information about sexual activity that promotes the idea that sexual activity is appropriate and beneficial for heterosexual couples in established relationships. The issues of rape, teenage sex and pregnancy, single parenting, drug addiction, abortion, infidelity, and death are all issues in which characters have dealt with. This allows the audience to discuss these issues without talking about themselves, which can be uncomfortable. An individuals morals and values about sex should stem from the home. It is the parents job to try and teach their children what sex and being a sexual person is all about. If these values are implemented, the young viewer should be able to decipher between what is right, what is wrong, and what is exaggerated. There are a variety of reasons for women to be attracted to soap operas, and sexuality is definitely one of them. Being a woman is a very powerful thing, and many people do not understand that. Some women and teenagers may feel that power when watching a sexual encounter, knowing that they have the power to do the same thing (less dramatically of course). Sex and being sexual are intriguing concepts that are very mysterious to some. By watching soap operas, we see the dramatic portrayal of how relationships should and should not be. There is the right and wrong way to go about becoming sexually active. Soap operas are an excellent way to see and learn about all of the right and wrong ways of dealing with issues, especially ones that deal with sexual relationships. People are always looking for a way to improve their relationships or spice them up, and soap operas are an excellent way to either learn something new, or fanaticize about the perfect relationship. The fact that soap operas are so exaggerated, I feel, is the major draw to them because they make reality and everyday life seem more normal. References: Greenberg, S. B, Woods, M. G. (1999). The soaps: their sex, gratifications, and outcomes.The Journal Of Sex Research, 36(3), 250. Committee on Communications, American Academy of Pediatrics. (1995). Sexuality, contraception, and the media. Pediatrics, 95(2), 298.

The quantum nature of charge

The quantum nature of charge INTRODUCTION In this experiment you will experimentally determine the quantum nature of charge. Robert Millikan was awarded the Nobel Prize in physics in 1923 for the oil drop experiment. A simplistic schematic of his apparatus is shown below A spherical drop of oil, falling through a viscous medium like air, will quickly reach a constant velocity. When it reaches this equilibrium position, the viscous force is balanced by other forces acting on the drop, such as gravity, buoyant forces from the air, electrical forces, etc. In this experiment an electrical force of varying magnitude is introduced to change the motion of the falling drop by an ionization source. By measuring the velocity of the oil drop under different conditions the amount of charge on the drop may be determined. If the charge on the drop is an integer multiple of the fundamental unit of charge (the electron), then one will be able to confirm the quantization of charge.[1] WHAT IS MIILIKAN OIL DROP EXPERIMENT Oil-drop experiment was the first direct and compelling measurement of the electric charge of a single electron. It was performed originally in 1909 by the American physicist Robert A. Millikan. Using a perfume atomizer, he sprayed tiny drops of oil into a transparent chamber. At the top and bottom were metal plates hooked to a battery, making one positive (red in animation) and the other negative (blue in animation). Since each droplet picked up a slight charge of static electricity as it traveled through the air, the speed of its motion could be controlled by altering the voltage on the plates. When the space between the metal plates is ionized by radiation (e.g., X rays), electrons from the air attach themselves to oil droplets, causing them to acquire a negative charge. Millikan observed one drop after another, varying the voltage and noting the effect. After many repetitions he concluded that charge could only assume certain fixed values. The smallest of these portions was none other than the charge of a single electron.[3] OUTLINE OF EXPERIMENT Very small oil drops are produced by spraying air over oil (or premade latex spheres are used) into a drift chamber. The oil drops fall but reach terminal velocity very quickly because of their large area to mass ratio. The terminal velocity is measured using a microscope with a graduated scale and a stopwatch. If the drop is charged it can then be moved upward (or forced down) using the electric field produced by metal plates above and below the experimental chamber. The upward and downward terminal velocities are also measured. APPARATUS Robert Millikans apparatus incorporated a parallel pair of horizontal metal plates. By applying a potential difference across the plates, a uniform electric field was created in the space between them. A ring of insulating material was used to hold the plates apart. Four holes were cut into the ring, three for illumination by a bright light, and another to allow viewing through a microscope. A fine mist of oil droplets was sprayed into a chamber above the plates. The oil was of a type usually used invacuum apparatus and was chosen because it had an extremely lowvapour pressure. Ordinary oil would evaporate away under the heat of the light source causing the mass of the oil drop to change over the course of the experiment. Some oil drops became electrically charged through friction with the nozzle as they were sprayed. Alternatively, charging could be brought about by including an ionising radiation source (such as anX-ray tube). The droplets entered the space between the plates and, because they were charged, could be made to rise and fall by changing the voltage across the plates.[2] Principal The method is based upon the observation of the rate of motion of a small oil drop. Under free fall due to gravity and under the application of suitable electric field. By adjusting the electric field suitably, a given oil drop can be made to move up or down or even kept balanced in the field of view for sufficiently long time and a series of observation can be made. Construction Robert Millikan apparatus in corporate a parallel pair of horizontal metal plates. By applying a potential difference across the pates a uniform electric was created in space between them a ring of insulating material was used to hold the plate apart four holes were cut into the ring, three for illumination by a bright light and another to allow viewing through a microscope. Method Initially the oil drops are allowed to fall between the plates with the electric field turned off. Millikans basic idea was to measure the rate of fall of a single drop acted on by gravity and drag forces, apply stokes law to determine the drop radius and mass, then to measure its upward velocity in an opposing electric field and hence determine the total charge on an individual drop. The field is then turned on and if it is large enough some of the drops will starts to rise. Oil droplets charged by an atomizer are allowed two pass to small hole in the upper plate of parallel plate capacitor. If these droplets are illuminated from the side. They appear as brilliant stars against a dark background and the rate of fall of individual drops may be determined. If an electrostatic field of several thousand volts per meter is applied to the capacitor plates the drop may moves slowly upwards typically at rates of hundreds of a centimeter per second. Because the rate of fall is comparable a single droplets with constant mass and radius may be followed for hours alternately rising and falling by simply turning the electric field on and off. The atomicity of charge is shown directly by observation that after a long series of measurements of constant upward velocities one observe discontinuous charge or jump to a different upward velocity. This discontinuous charge is caused by the attraction of an ion to the charged droplet and consequent charge in droplet charge. Such charge become more frequent when a source of ionizing radiation is placed between the plates. The quantitative analysis of the Millikan experiments starts with Newtons second law applied to the oil drop . ?y-= may because the drag force is large a constant velocity of fall is quickly achieved and all measurement are made for the case ay = 0 or ?fy=0. If we assume that magnitude of the drag force is proportional to the speeds Cv. Cv-mg=0(field off) q1E -mg- Cv1=0 (field on) Eliminate c from this expression gives q1 = mg/E (v+v1/v) when the droplet undergoes a discontinuous change in its upward speed from v1 to v2 its new charge q2 is given by q2 = mg/E (v+v2/v) Dividing q1 by q2 q1/q2 = v+ v1/v+v2 Electric Charge Electric charge is an intrinsic characteristics of the fundamental particles making up those objects that is it is a property that comes automatically with those particles wherever they exist. The vast amount of charge in an everyday object is usually hidden because the object contains equal amounts of the two kinds of charge positive and negative charge. With such an equality or balance of charge. The object is said to be electrically neutral that is it contains no net charge. If the two type of charge are not in balance then there is a net charge. Charge object interact by exerting forces on one another charges with the same electrical sign repel each other and charges with opposite electrical attract each other. Stokes law When a solid body moves through a fluid, the fluid is contact with the solid is dragged with it relative velocities are stabilized between the layers of the fluid near the solid so that viscous force start operating. The fluid exerts viscous force on the solid oppose the motion the of the solid. The magnitude of the viscous force depends on the shape and size of the solid body. Its speed and the coefficient of the viscosity of the fluid. Suppose a spherical body of radius r moves at a speed v through fluid of viscosity ?. The viscous force f acting on the body depends on r, v and ?. Assuming that the force is proportional to the viscous powers of these quantities, we can obtain the dependence through dimensional analysis. F= kra vb ?c Where k is the dimensional constant. Dimensional constant k = 6 p, so that the equation becomes F = 6 p ? r v Viscosity When a layer of a fluid slips or tends to slip on another layer in contact. The two layer exert tangential force on each other. The direction such that relative motion between the layer is opposed. This property of a fluid to oppose relative motion between its layer is called viscosity. The force between the layers opposing relative motion between them are known as the forces of viscosity. Thus, viscosity may be through of as the internal friction of a fluid in motion. If a solids surface is kept in contact with a fluid and is moved, force of viscosity appear between the solid surface and the fluid layer in contact. The flid in contact is dragged with solid and there is no relative slipping. When a boat moves slowly on the water calm river. The water in contact wwitth the boat is dragged with it, whereas the water in contact with the bed of the river remains at the rest. Velocities of the different layer are coefficient. Let v be th velocity of the layer at a distance from the bed and v+dv be the velocity at a distance z+dz. Thus the velocity differs by dv in going through a distance dz perpendicular to it. The quantity dv/dz is called the velocity gradient. The force of viscosity between two layers of a fluid is proportional to the velocity gradient in the direction perpendicular to the layers. Also the force is proportion to the area of the layer. Thus if F is the force exerted by a layer of area a on a layer in contact. F a A and F a dv/dz F = ? A dv/dz The negative slide is included as the forceis fractional in the nature and opposes relative motion. The constant of proportionality ? is called the coefficient of viscosity. The S.I unit of viscosity is N-s/m2 and CGS unit is dyne sec/cm2+ is in common use and is called a poise. IMPORTANCE OF MILLIKAN METHOD It is a direct and a prices method for determination of electronic charge, yielding fairly accurate results. It proves that an electron carries a definite amount of charge and that the charge on an ion , positive or negative, is numerically equal to that on electron. It establishes that electricity is atomic in nature. Avogadros number- The knowledge of the charge on an electron helps to determine Avogadros number which is the number of molecules contained in 1 gram molecule of an element. Gram atom and gram molecule of an element is its weight in gram numerically equal to its atomic weight or molecular weight respectively. CONCLUSION REFERENCE http://facultyfiles.deanza.edu/gems/lunaeduardo/MillikanOilDropExperiment.pdf http://en.wikipedia.org/wiki/Oil-drop_experiment#Apparatus http://www.phy.ntnu.edu.tw/ntnujava/index.php?topic=357.0

In Defense of Chatrooms Essay -- Technology Internet Computers Papers

In Defense of Chatrooms With the advent of the Internet, fewer people are using the telephone or postal system as media of interactive communication exchanges due to their specific uses and limitations. While the former does not allow one to chat with several others from all over the world simultaneously and at a reasonable cost, the latter is handicapped by its time-consuming nature. Replacing the two mediums is a fast and rising newcomer, chatrooms, which offer an unprecedented opportunity to interact effectively, cheaply and widely, with multiple individuals at a time and in faraway places too. Chatrooms are definitely not meant as a utopia and in fact, they can be a serious menace when people exploit them through verbal, psychological abuse or worse, physical abuse. Despite the dangers which can be minimized through self-discipline and parental guidance, chatrooms are suitable places for developing the self socially, mentally and culturally, as well as shaping the character traits of the self. Being social creatures, "we are born into social environments (to) discover and explore the world through social discourse, (to) come to know ourselves through interpersonal experience" (Leitenberg, 325). Such basic requirements are met when one chats online by typing rather than by talking, for example, through Internet Relay Chat (IRC), which attracts people from "Finland, Australia, South Africa, Italy, the Netherlands, Austria, Iceland... and that is only a sampling of some of the geographical areas represented on the Net" (Reiner & Blanton, xvi). The diversity in the nationalities, ages, occupations and personalities of IRC users tends to give the self a global orientation since one is able to navigate to other countries an... ...Harold. Handbook of social and evaluation anxiety (New York: Plenum Press), 1990 Pyra, Marianne. Using Internet Relay Chat (USA: Que Corporation), 1995 Reiner, Diane & Keith Blanton. Person to person on the Internet (London: Academic Press Limited), 1997. Reuters, AP. "Victims of Net stalkers cry for help", The Straits Times (world), March 30th 2000, p 6. Sia, Cheong Yew. "What is your child up to in cyberspace?" http://web3.asia1.com.sg/archive/st/1/opin/opin2_0428.html Tapscott, D. Growing up digital: The rise of the net generation (New York: Mc Graw-Hill), 1997. Weiss, Ann E. Virtual Reality: A door to cyberspace (Canada: Fitzhenry & Whiteside Ltd), 1996. Whittle, David B. Cyberspace: The Human Dimension (New York: WH Freeman & Co), 1996. Wong, Karen. "Jail for chatline pimp", The Straits Times (prime news), March 23rd 2000, p 2. In Defense of Chatrooms Essay -- Technology Internet Computers Papers In Defense of Chatrooms With the advent of the Internet, fewer people are using the telephone or postal system as media of interactive communication exchanges due to their specific uses and limitations. While the former does not allow one to chat with several others from all over the world simultaneously and at a reasonable cost, the latter is handicapped by its time-consuming nature. Replacing the two mediums is a fast and rising newcomer, chatrooms, which offer an unprecedented opportunity to interact effectively, cheaply and widely, with multiple individuals at a time and in faraway places too. Chatrooms are definitely not meant as a utopia and in fact, they can be a serious menace when people exploit them through verbal, psychological abuse or worse, physical abuse. Despite the dangers which can be minimized through self-discipline and parental guidance, chatrooms are suitable places for developing the self socially, mentally and culturally, as well as shaping the character traits of the self. Being social creatures, "we are born into social environments (to) discover and explore the world through social discourse, (to) come to know ourselves through interpersonal experience" (Leitenberg, 325). Such basic requirements are met when one chats online by typing rather than by talking, for example, through Internet Relay Chat (IRC), which attracts people from "Finland, Australia, South Africa, Italy, the Netherlands, Austria, Iceland... and that is only a sampling of some of the geographical areas represented on the Net" (Reiner & Blanton, xvi). The diversity in the nationalities, ages, occupations and personalities of IRC users tends to give the self a global orientation since one is able to navigate to other countries an... ...Harold. Handbook of social and evaluation anxiety (New York: Plenum Press), 1990 Pyra, Marianne. Using Internet Relay Chat (USA: Que Corporation), 1995 Reiner, Diane & Keith Blanton. Person to person on the Internet (London: Academic Press Limited), 1997. Reuters, AP. "Victims of Net stalkers cry for help", The Straits Times (world), March 30th 2000, p 6. Sia, Cheong Yew. "What is your child up to in cyberspace?" http://web3.asia1.com.sg/archive/st/1/opin/opin2_0428.html Tapscott, D. Growing up digital: The rise of the net generation (New York: Mc Graw-Hill), 1997. Weiss, Ann E. Virtual Reality: A door to cyberspace (Canada: Fitzhenry & Whiteside Ltd), 1996. Whittle, David B. Cyberspace: The Human Dimension (New York: WH Freeman & Co), 1996. Wong, Karen. "Jail for chatline pimp", The Straits Times (prime news), March 23rd 2000, p 2.

Osmosis :: Papers

Osmosis Introduction Osmosis is the passage of water from a region of high water concentration through a semi-permeable membrane to a region of low water concentration. The aim of the investigation is to find the variables that affect the rate of osmosis and how they affect the rate of reaction. The variables that affect the rate of reaction of osmosis are, Â · The surface area of the object, Â · The concentration of the solution, Â · Temperature of the experiment Surface area If the surface area of the object is larger then more molecules can pass through the semi-permeable membrane. This will ultimately increase the rate of reaction. [IMAGE] [IMAGE] [IMAGE][IMAGE] Small surface area Large surface area Concentration If the concentration of the solution is high then it will contain more molecules and so the rate of reaction will be shorter. [IMAGE] [IMAGE] Low concentration High concentration Temperature of the experiment Generally the higher the temperature, the less time it takes for a reaction. But with living cells there is a point at which the cell will be denatured therefore the rate of reaction will be altered, as the cells are no longer functioning. Hypothesis ========== Osmosis is defined as the movement of water or any other solution's molecules from a region of highly concentrated solution to a region of less concentrated solution. This movement must take place across a partially permeable membrane such as a cell wall, which lets smaller molecules such as water through but does not allow bigger molecules to pass through. The molecules will continue to diffuse until the area in which the molecules are found reaches a state of equilibrium, meaning that the molecules are randomly distributed throughout an object, with no area having a higher or lower concentration than any other. To make this investigation fair, the conditions will be as follows: Changed variable Constants

Break-Even Analysis

Managers must know how different costs behave as the volume of sales expands or contracts. The study of the interrelationships of sales, costs and net income is called cost-volume-profit analysis. It is a key factor in many planning decisions. The essence of cost-volume profit analysis is gaining an understanding of how costs and profits change in response to changes in volume. This study is often called break-even-point analysis. This is a mistake because break-even-point, the point of zero net income is just a part of the cost-volume-profit concept and is often only incidental to the planning decision at hand.However, it is often the starting point of the analysis and provides insights into the possible dangers of certain courses of action (Peralta, J. l979). The following situation will be used as a basis for discussion and to demonstrate the techniques of and the need for cost-volume-profit analysis. We shall assume that any cost may be classified as either fixed or variable. Fix ed costs are costs, which remain constant in total, within the current period, regardless of changes in the level or volume of activity.Variable costs are those, which are expected to fluctuate, in total, in proportion to sales, production or other measures of activity. The O-BUSH Company operates a sandwich stand at the Osama Memorial Stadium selling hotdog sandwiches during game days. The company is now in the process of negotiating for a lease of a sandwich stand at the Al Qaeda Coliseum during NBA games. The company has determined that the following costs and prices will probably characterize the new stand: Selling price per sandwich $2. 00 100% Variable expenses per sandwich:Hotdog $ 0. 75 Sandwich bread . 30 Mustard/catsup . 05 Commission to the coliseum . 10 1. 20 60% Contribution Margin . 80 40% Fixed Expenses per game day: Rental of stand $500 Wages for 8 employees at $37. 50 300 Other fixed expense 200Total $1,000 Should the company enter into a lease agreement with Al Qae da? O-BUSH will have to answer certain questions before a decision can be made. Break-Even Point Computation Question: What would be the break-even-point of the company in terms of numbers of units (sandwiches) sold and dollar of sales? At break-even point, revenue is precisely equal to costs, no profits are realized, and no losses are incurred. For the purpose of this illustration, the unit contribution approach is used.The approach is based on the fact that every unit sold generates or provides a certain amount of contribution margin that goes toward the covering of the fixed costs. The contribution margin is the excess of sales price over the variable expenses pertaining to the unit in question: Unit sales price $2. 00 Unit variable expenses 1. 20 Unit contribution margin to fixed Expenses and net profit $ . 80 To find the number of units must be sold to break-even, total fixed cost must be divided by unit contribution margin.Thus, $1,000 divided by $0. 80 is 1,250 sandwiches. If only the percentage relationship between variable expenses and sales is known, the formula can still be used to compute the break-even point in dollar sales. Sales price 100% Variable expenses 60% Contribution margin 40% Total Fixed Cost divided by contribution margin ratio equals break-even point in dollar sales. Thus, $1,000 divided by 40% is $2,500. The company must sell more than 1,250 sandwiches in order to have a profit. Reference Peralta, J. (l979). Management Accounting, An Introduction. GIC Enterprises & Co. , Inc. Manila