A Book on Writing for Novelists

A Book on Writing for Novelists A Book on Writing for Novelists A Book on Writing for Novelists By Maeve Maddox Before launching myself into the historical novel Ive been thinking about, I decided to read some books on writing before getting too far along. My luck was to pick up Sol Steins How to Grow A Novel. Some writing books are good for beginners, but some are not. I think that the writer who has completed a book length manuscript will get more out of the Stein book than one who is just getting started. I almost didnt read this book because of its title. As Ive mentioned elsewhere in DWT, the use of the transitive verb grow with a non-biological direct object produces a blackboard moment in me. Im glad that I didnt let this prejudice keep me from the trove of great advice to be found in this book. What hooked me was the subtitle: The Most Common Mistakes Writers Make and How to Overcome Them Stein knows what hes talking about. Hes a writer as well as an editor. He has written plays, poetry, and novels. The book is arranged in four sections of unequal length: The Responsibilities of the Writer The Responsibilities of the Publisher Envoi Practical Matters The first section is the meat of the book and discusses the expectations of the reader, the importance of conflict in every scene, and the development of plot, character, dialogue, and setting. Im not going to comment on every section. Theyre all useful, but I know that this is a book Ill read more than once. This time around I was most taken with what Stein says about conflict. Chapter Two poses the question Is Conflict A Necessity? This is how Stein answers it: Yes, conflict was and is a necessity, it is the essence of dramatic action. The engine of fiction is somebody wanting something and going out to get it. And if you let him get it right away, youre killing the storyWithoutopposition, fiction is a vehicle without an engine. What Ive taken away from this first reading of How to Grow a Novel is the importance of planning conflict into every scene before I take the time to write the scene. As I gear up to write my historical novel, Im taking the time to create a scene outline that I think will be more practical than any chapter outline Ive used for my previous novels. My new mantra is Conflict runs the engine. Each scene I sketch has a character who wants something and either gets it or doesnt get it by the end of the scene. When Ive got the first draft on paper, Ill go back to Steins book for help in revising it. You can find the book on Amazon.com Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Book Reviews category, check our popular posts, or choose a related post below:How to Format a UK Business LetterIn Search of a 4-Dot Ellipsis35 Synonyms for Rain and Snow

Ethics and Leaded Gas essays

Ethics and Leaded Gas essays This is a comparative study based on articles written in the New York Times and The Nation regarding the manufacture of Monokote by the W. R. Grace Corporation and tetraethyl lead (TEL) by the Ethyl Corporation. Although dissimilar products, they used similar business strategies to promote their products use. While the economic reasons for the production of their products satisfied a need and provided substantial profit, each company and their supporting industries implemented business strategies which put the public health at risk. One business strategy, named the Kehoe Rule, was successfully applied to preserve the self-interests of these two U. S. companies. Consequently, the publics health has been kept at risk for the Kehoe Rule remains a viable business strategy today. More importantly, our expanding world economy magnifies the issues concerning public health. As the automotive industry developed in the early 1900s several events took place creating leaded gasoline. Initially alcohol was the fuel of choice. It was known to produce high engine compression (power) with the benefits of being a renewable resource, non-toxic, and emitting no smoke or disagreeable odors. However, in the formative years of the automotive industry several industrial leaders (Standard Oil of New Jersey, Du Pont and General Motors) banded together and successfully established gasoline as the fuel of choice. New inventions were introduced as the industry expanded including the electric self-starter invented in 1911 and first used in General Motors Cadillac. A knock developed in the Cadillacs gasoline-fueled engine and the electric self-starter was blamed. Research uncovered the cause of this knock to be the premature combustion of the fuel/air mixture.(7) Eliminating the knock by increasing gasoline&...

Strategic management Essay Example | Topics and Well Written Essays - 250 words - 3

Strategic management - Essay Example d coordinate their efforts with other organizations in order to build a foundation to provide the society with a healthy environment in accordance to vision 2030 (Lynch, 2008).This is a clear indication that they have not fully embraced the idea of strategic management. This is contrary to what is happening in the UAE (Lynch, 2008). From studies conducted previously, it was found that there is great use of strategic management in the UAE’s public sector. It was found that approximately 70% of the organizations embraced the idea by 2006 making it to be ahead of the U.S on the application of strategic management in their organizations (Lynch, 2008). In this era of rapid economic development, there is need for Qatar to implement this strategy in their operations as it has been found to be possessing several advantages some of which are outlined below. Strategic management consists of a framework that advocates for improved control and coordination of activities (Lynch, 2008). This is of great help to the organization as it will increase the efficiency of their operations. In addition, the strategy will encourage people to think towards a forward direction thus creating an environment that is positive towards change (Lynch, 2008). This in turn will then make the organization to be flexible in their operations so as to make the necessary adjustments that will help it attain its vision that are in line with vision

Supply chain Essay Example | Topics and Well Written Essays - 1000 words - 1

Supply chain - Essay Example The concept of standardization applies to multiple industries, and the cost savings can be significant; estimates by governmental leaders and industry analysts project that the auto manufacturing industry alone could save as much as $1 Billion annually (6). With a focus upon cost savings, there are several ways in which standardization assists a company or industry in improving its SCM processes to achieve the desired end. These include the enhancement of SCM planning, the enabling of SCM transparency, as well as the increase of cooperation and efficiency between the components. In terms of planning, the process of standardizing practices across the entirety of the supply chain requires management to consider each element in the system and how those elements interact. To standardize a process means that each component is reviewed with an eye toward streamlining the interactions so that the ultimate process works better; a concept that applies to virtually any supply chain. For example, in the healthcare industry, one author notes that considering all the criteria which directly link to â€Å"product selection, product use, product disposal, and environmental and community health impacts† should be incorporated into the SCM so that a â€Å"holistic perspective† is maintained (Eagan, Kaiser, and Shaner 207). It makes sense that a non-compartmentalized view of the supply chain would contribute to efficiency in planning, resulting in cost savings. Accordingly, the first improvement standardization brings to SCM is that of forcing management to und erstand the entire process so that it all works together in an organized fashion. Another improvement gained through standardization is found in the principle of transparency. Published and recognized standards allow each component within the chain to understand the processes of the other elements and work in cooperation with them. As discussed in other research, the linear

Using a modified social story to decrease disruptive behavior of a Article

Using a modified social story to decrease disruptive behavior of a child with autism - Article Example There are different methods to using Social Stories, each having their own strengths and weaknesses when used with children. As children with autism are mostly visual learners, various mediums can be used when doing the Social Stories. In some examples, multimedia was used, though the effects of this method were inconclusive, as were many other methods in Social Stories. Just as each child is different in their autism, they will also be different in how they approach and take heed to the Social Stories. While, during the research, the behaviors of these children have decreased, there is still no definitive "one method" that works best. Each child will need to have their own individual Social Stories methods if teachers, parents, and researchers alike want to see any changes in their behavior. The use of verbal reminders throughout the sessions, though, proved to have more of an effective in quickly discouraging misbehavior, as shown through a study by Ivey et al. (2004). However, this method of verbal repetition might not work as well in other methods of the Social Stories, and may not be as effective on children with autism as a whole. Again, what works best for each child depends solely on each child. The use of Social Stories seems to me to be a promising method of instilling in autistic children the proper behavior to use in a social setting, such as in a classroom. Various methods have been tested and have been proven to work and be beneficial to a childs life and education. Unfortunately, as there are many autistic children, there must be equally as many methods of Social Stories, since each child is different in their learning and comprehending, though they do share the common aspect of being visual learners. It is obvious that the Social Stories methods do work, it is just a matter of deciding which method works best for which autistic child. The use of verbal prompts and reminders has shown to be most effective, so

A Critique Of Nancy Chodorow

A Critique Of Nancy Chodorow In Nancy Chodorows Family Structure, and Feminine Personality it is argued that care, development and socialization of children and females is largely rested upon women, and therefore provides the basis on gender personality development within males and females; but from the perspective of Margret Mead and her book Sex and Temperament this fails to account for separating the European views of male dominance, and also the role of the male in early development of the children, and the socialization of females. In the conclusion of Meads book she entered the idea that children school yard teasing, and their taught early gender roles were partially to blame for boys to perpetuate male dominated roles, and even the young girls themselves were to blame for furthering this ideology. Chodorow continues on mentioning mother/daughter relationships, and of double identification, but fails to account for malleability as well. In these mother/daughter relationships Chodorow continues to link this relationship as paramount to the gender socialization of the sexes. It is my belief that Mead would be superior in ultimately and authoritatively speaking on the basics of gender development in the sexes, due to her studies of different cultures. With Chodorow she continually speaks from the perspective of her native western nuclear socialite development, and only academically mentions other cultures which so happen to be possibly more developed towards the ways of the western world. The ability of being able to draft from a larger pool of culture that Margret Mead did made it possible to draw conclusions, form a basis and gave the ability leave out the Western world perspective allows the reader to conclude to similar opinions as Mead had. When Chodorow speak in large part of the Western, or nuclear families, she was able to draw the reader to make conclusions out of familiarity or even to have close access to ask the opposite sex questions to meet the similar opinions. The problem with Chodorows formatting of her short article and conclusions rested far too great of weight on the mother perpetuating of the male dominated society, and that the absent father added to further influence on the development of young boys and girls. Mead was able to present to the reader that in three different and distinct cultures that gender identity was not based on Freudian sexual needs but social conditioning. Chodorow even suggests that the mother/daughter relationship promotes the mothers own challenges within her own social development was transgressed onto the daughter, forming the daughters basis of womanly gendered behaviors known in the western world was feminine behaviors. This was contrasted by Mead when she wrote about the Mundugumor, in which children of either sex were considered a hassle and needed to survive by their own means, therefore both male and female were only differentiated based on physiologic differences, and both sexes displayed Masculine and Feminine attributes. Mead presented terms such as social conditioning in which the society provided the bonds, or lack of, for gender identity. Chodorows accounts were formed of the western perspective, and therefore drew from a shallow pool of cultural intelligence. Chodorow left the reader to believe that male dominance was something inherent and passed from generation to generation, and that naturally passed on due to the dynamics of the heterosexual relationship of men and woman the devel opment of young children. Mead was able to counter this believe in the 1935s when she talked about the Tchambuli peoples, in where the women were dominant, and the providers of the family; much like the opposite of the western worlds common beliefs. With Chodorow leaving the inference that gender identity were based on the Freudian model of sexual development, continued because it is also passed generation to generation based on the mothers upbringing discredits that there is malleability in society. The western perspective on gender identities, and roles had to of evolved from somewhere. With Meads views of the different and primitive societies, we the readers are able to draw conclusions that societies are based on their surroundings and passed down. Cultural borders or other borders allow differences to the Western perspective of male dominance. Mead was able to smash the ideals, that women, because of physiological differences with man created masculine/feminine roles. But in fact made the roles subjective in context to what the rest of that society views are masculine/feminine roles. Chodorow alleges that because women have such hard and limited lives of child rearing, lack of career choices, and dominated by men mothers pa ss this down to their daughters perpetuating the male dominance. With male dominance Chodorow had to contort her theory of male being dominant and women perpetuating this practice by conveniently including the absent father. The absent father image was what Chodorow presented; child males must transition from the role of son-mother connection and more towards their remote father and take on a positional role. I believe from after reading the context of Meads book and how its presents different cultures proves Chodorows claims as false. If the absent father is absent, then how can his role be influenced onto the child whose father is in fact, absent. In this case, this bolsters Chodorows initial claim that mothers determine the gender roles of both sons and daughters. But according to Mead and the Mundugumor people, children were seen as a liability to the men, and therefore already sent in motion the social conditioning that followed. The Mundugumor men viewed the children as liabilities, could potential beat their wives, and their society in resp onse forced the framing an anti-children society. So in this one culture Chodorows claim is disproven because Mead directly illustrated men do have an active role, and even went on further explaining this point with just this one Papua New Guinea tribe. Mead in her conclusion of Sex and Temperament noted that in the western world, child gender development was continued in the school yard. Chodorows view was more limited in that she was attempting to bolster her view that women gender identities developed as based on the mother/daughter relationship. Chodorow did acknowledge that some external events could influence gender role/identities development. Mead noted very powerful school yard bullying in two examples of feminine behavior being taught or reinforced on females in particular. One example was the usages of the word tomboy. Mead went on to note that the term formerly encompassed acting like a boy, dress like a boy and things like that. Nowadays all girls have to do is act like boys quite quietly. At the core of Chodorows argue of gender development is that the mother/daughter relationship forges the ideals of femininity. This is also entirely of the Western gender perspective. But Chodorow states that the formation of female gender identity is through the socialization of her mother, in which is socialized in groups of women, and therefore has no need to reject this perspective unlike the males. With girls and women there is not fanaticising of roles, but direct identity and therefore easily transitions these feminine identities. Chodorow leaves the reader to infer that there could be biological reasons for gender identities, with the theory of the mother/daughter. This maybe the way how gender identity is perpetuating in the western world, but in terms of evolutionary, it isnt the methods these are roles based. Mead concluded with her studies that the social conditioning defined the roles of male and females, she also further concluded that what is masculine and feminine is relative and not based to sexual identity. Mead with her cross cultural research noted three different societies, one where men has the traditional to the western world feminine attributes (Tchambuli), another culture were the women were as aggressive as the western world men (Mundugumor), and a third culture were men and women were exact complete equals (Arapesh). With these findings Mead was able to conclude that the individual society dictated the society structure and the gender roles, and what was masculine or feminine. The reader could also infer that both the genders were responsible for advancing the sociality gender identities onto the youth further progressing their gender models. Gender identities have been researched by both Margret Mead, and Nancy Chodorow, and both have presented excellent ideas to the sociology of genders. Margret Mead was able to present views from three cultures unlike our own. Chodorow mainly presented on a culture like ours, with references to other modern developed cultures. Chodorow was able to speak extensively for the female perspective of how feminine behaviors are passed from mother to daughter, and gave some examples on the male gender development. Mead was able to present that genders were malleable, and therefore changed based on what that culture demanded the roles of males and females be. Mead illustrated that women were not born feminine, and men not masculine. But that those qualities had to be taught onto the different sexes and outside of physical differences that man and women were essentially the same. Chodorow illustrated that gender behaviors were forged based on the relationships of the children to the parents, and if the children could assimilate based of their sexual identity. But Chodorow failed to present how these roles were started and only talked about how that are perpetuated. Chodorow also failed to give some explanation as to how these role behaviors either evolved. This is why I still believe that Meads writings are a little more comprehensive on the discussion of the roles of genders, and the relativity of masculine/feminine behaviors.

The Systematic Destruction of Womens Agency in Juárez, Mexico :: Gender Culture Murder Womens Agency Papers

The Systematic Destruction of Women's Agency in Juà ¡rez, Mexico As citizens, people rely on the state as an agent that acts on their behalf, by providing them with benefits such as basic protection. However, the state itself derives its power (or agency) from the fact that its citizens give up some of their individual agency in exchange for the benefits that belonging to a state provides. People are, thus, both the creators and the subjects of the state. In Juà ¡rez, Mexico the state has been shaped by a patriarchy that is very oppressive to women. The women are then subjects to this very oppressive state. Virginia Woolf claims that these women can gain agency and freedom by obtaining economic independence. But, in the case of Juà ¡rez, Mexico this economic freedom has deadly effects. Woolf's argument is very limiting and applied to a much more ideal situation. In this essay I will explore the climate in Juà ¡rez that seems to prove Woolf's theory wrong. I will also look at how her claims can offer hope to the women of Juà ¡rez so that they c an alter the climate so that everyone has agency not just the men and the state. Mexican culture has always placed the women in the home. Placement in the private sphere without the opportunity to earn money has always limited women's agency and freedom. Men have typically held the position of power because of their economic independence. As the holders of power in the public sphere, men have created a patriarchy in which the opinions have governed the laws that are passed within Mexico. Before the murders in Juà ¡rez began, and even still, women were offered very little protection by the government especially when it came to violence and rape. The machismo culture in Mexico sets up a climate in which young women can be beaten raped and murdered with little to no consequences. Domestic abuse laws in Mexico, state that a woman may not file domestic abuse charges if her wounds heal before the end of 15 days. Women are constricted to the private sphere according to Mexican culture. The women give up their rights to be in the public sphere with the hope and understa nding that they will be protected in the private sphere. They, however, do not receive this protection. Men can essentially beat their wives with no consequence. Additionally, rape laws are very lax.

Break-even analysis Essay

INTRODUCTION Every company’s corporate managers have a goal of maximizing shareholder wealth. However, given that no obvious, single course of action leads to fulfillment of that goal, managers must choose speciï ¬ c course of action and develop plans and controls to pursue that course. Because planning is future oriented, uncertainty exists and information helps reduce that uncertainty. Controlling is making actual performance align with plans, and information is necessary in that process. Much of the information managers’ use to plan and control reï ¬â€šects relationships among product cost, selling prices, and sales volumes. Changing one of these essential components in the sales mix will cause changes in other components. Focuses on analyzing how volume, cost, proï ¬ t helps in predicting future conditions (planning) as well as in explaining, evaluating, and acting on results (controlling). Before generating proï ¬ t a company must ï ¬ rst reach its break-even point, which means that it must generate suï ¬Æ'cient sales revenue to cover all cost? .By linking cost behavior and sales volume, managers can use the break even analysis. Information provided by these BEP analyses helps managers focus on the implications that volume changes would have an impact on organizational proï ¬ tability analysis. My objective is to analyze the term BEP analysis in a boarder sense with different costs concepts and other related matters which are needed to calculate BEP, providing the broad overview about BEP analysis and its implication in different aspect, which will ultimately help us to take different manageme nt decisions. METHODOLOGY I have collected the information for this term paper about BEP analysis by library work from different books, journals, articles, internet browsing, papers of professional’s degrees and different BEP practice of different company with online logging into their sites. ABSTRUCT Breakeven point analysis sometimes called cost volume-profit analysis, stresses the relationships between the factors affecting profits. Traditional break-even analysis is a relatively common managerial tool used in a wide variety of purposes for nearly all types of decision-making. Break-even analysis (sometimes called profit contribution analysis) is an important tool, which allows comparative studies between costs, revenues, and profits (Pappas and Brigham, 1981). This analytical technique facilitates the evaluation of potential prices, the impact of price changes and fixed/variable costs on profitability (Powers, 1987). This analysis can also be used to expedite decisions on investment return criteria, required market shares, and distribution alternatives (Kotler, 1984). Break-even is the sales volume at which revenue and total cost are equal, resulting in no net income or loss. It is typical to graphically depict break-even as the point where a firm’s total cost and total revenue curves intersect. This is the sales point where both variable and fixed costs are covered by the sales volume for the relevant range. If the break-even point is not achieved, that business will (or should) eventually go out of business. The breakeven point the profit is zero that is; the contribution margin is equal to the fixed costs. If the actual volume of sales is higher than the break-even volume there will be profit. FINDINGS BREAK-EVEN ANALYSIS Definition Details Break-even analysis An analysis to determine the point at which revenue received equals the costs associated with receiving the revenue. Break-even analysis calculates what is known as a margin of safety, the amount that revenues exceed the break-even point. This is the amount that revenues can fall while still staying above the break-even point. Investopedia explains ‘Break-Even Analysis’ Break-even analysis is a supply-side analysis; that is, it only analyzes the costs of the sales. It does not analyze how demand may be affected at different price levels. Moore & jaedicke The break-even point of the company or a unit of a company is the level of sales income which will equal the sum of its fixed costs and its variable costs. These costs are also referred to as â€Å"out of pocket costs† and â€Å"period costs†. (Source: ACCA, paper F, CVP analysis, page #47) ASSUMPTION OF BEP ANALYSIS The break-even analysis is based on the following assumptions: 1. Costs segregation: It is based on the assumption that all costs can be segregated into fixed costs and variable costs. 2. Constant Selling Price: The selling price remains constant. That is, selling price does not change with volume or other factors. 3. Constant Fixed costs: Fixed costs are constant, at all levels of activity. They do not change, with change in sales. 4. Constant Variable costs: Variable cost per unit is constant. So, variable costs fluctuate, directly, in proportion to changes in volume of output. In other words, they change in direct proportion to sales volume. 5. Synchronized production and sales: It is assumed production and sales are synchronized. That is, inventories remain the same in the opening stock and closing stock. 6. Constant sales mix: Only one product is manufactured. In case, more than one product is manufactured, sales mix of products sold does not change. 7. No Change in operating efficiency: There is no change in operating efficiency. 8. No other factors: The volume of output or production is the only factor that influences the cost. No other factors have any influence on break-even analysis. BREAK-EVEN ANALYSIS COMPONENTS To fully appreciate the break-even theory and related graphical depictions, it is necessary to have a basic understanding related to cost, revenue and profit. In order to facilitate this, one must first know the following components of break- even: Total cost Contribution margin Total revenue Semi variable costs Fixed costs and variable costs Relative range Margin of safety Net profit Selling Price per Unit: The amount of money charged to the customer for each unit of a product or service Total cost: is the sum of fixed cost and variable costs. Total revenue: is that amount of gross income received from product sales or a service rendered, and is equal to the price of a unit times the number of units sold. Forecasted Net Profit: Total revenue minus total cost. Enter Zero (0) if you wish to find out the number of units that must be sold in order to produce a profit of zero (but will recover all associated costs). Fixed costs: These are costs that are the same regardless of how many items you sell. All start-up costs, such as rent, insurance and computers, are considered fixed costs since you have to make these outlays before you sell your first item. Examples of fixed costs: – Rent and rates – Depreciation – Research and development – Marketing costs (non- revenue related) – Administration costs Variable costs: These are recurring costs that you absorb with each unit you sell. For example, if you were operating a greeting card store where you had to buy greeting cards from a stationary company for $1 each, then that dollar represents a variable cost. As your business and sales grow, you can begin appropriating labor and other items as variable costs if it makes sense for your industry. Direct variable costs are those which can be directly attributable to the production of a particular product or service and allocated to a particular cost centre. Raw materials and the wages those working on the production line are good examples. Indirect variable costs cannot be directly attributable to production but they do vary with output. These include depreciation (where it is calculated related to output – e.g. machine hours), maintenance and certain labor costs. Semi variable costs: often stay constant for a certain time period during production increases, then â€Å"step up† to a higher cost level at specific points of increased volume. An example of this is an insurance premium, which covers production to a certain level, which if exceeded, is changed to a new fixed level. To simplify the analysis process, semi variable costs are generally calculated and split into appropriate fixed and variable costs. Margin of Safety: The margin of safety is the units sold or the revenue earned above the break-even volume. For example, if the break-even volume for a company is 200 units and the company is currently selling 500 units, then the margin of safety is 300 units (500-200). The margin of safety can be expressed in sales revenue as well. If the break-even volume is $200,000 and current revenues are $350,000, then the margin of safety is $150,000 ($350,000-$200,000). In addition, margin of safety sales revenue can be expressed as a percentage of total sales dollars, which some Managers refer to as the margin of safety ratio. Contribution margin: is that amount which contributes to the fixed costs of the company and to its profits, after deducting the variable costs. Total variable costs are subtracted from total revenue to yield the contribution margin. The contribution margin can be expressed in total dollars, in dollars per unit, or as a percentage. Relative range: is the limit of production or output levels over which fixed costs remain constant. Above the relative range cost evaluations and respective relationships are no longer applicable. For instance, if a construction firm’s work doubled or tripled, the company would have to hire more people, rent more office space, and acquire more equipment thus increasing fixed costs and altering the entire break-even cost and revenue structure. PROCESS OF BEP ANALYSIS There are 3 steps of BEP analysis; these are started after each and every steps is finished. The sequence of the BEP analysis is: 1. Conduct a cost/income analysis of the construction firm to determine: 1. Fixed costs 2. Variable costs 3. Total costs 4. Total revenue 2. Calculate contribution margin and perform break-even analysis (Moore & Jaedicke). Variations of break-even: 3. Preparing different graphs charts statements. Cost volume chart Profit volume chart METHODS OF BEP ANALYSIS Break-even point can be determined by 4 ways with the break-even analysis. These methods are given bellow: 1. Break-even schedule. 2. Break-even charts 3. Algebraic formula 4. Income statement methods 5. Linear program. A detail overview has been given about the different methods of the break-even analysis. Break-even schedule: we can determine the break-even point with break-even schedule. The procedure of preparing break-even schedule is given follow: (with imaginary figure) Production We can observe the schedule that, when the production and sales is 4000 units then there is no profit and loss. So in break-even point the sale is 4000 units or 40000 taka. Break-even charts: The break-even point can be presented graphically. The pictorial presentation gives a better view of the relationship of cost, volume and profit. Graphical presentation gives immediate and clear understanding of the picture. This type of presentation always impresses the management as it gives instantaneous understanding of the situation The graphical chart of break-even analysis looks like this: Break-even chart Following are the steps involved in preparing break-even chart: 1. Sales volume is plotted on the horizontal line i.e. X-axis. Sales volume may be expressed in terms of units, taka or as a percentage of capacity. 2. Vertical line i.e. Y-axis is used to represent revenue, fixed costs and variable costs. 3. Both horizontal and vertical lines are spaced, equally, with the same distance. 4. Break-even point is the point of intersection between total cost line and sales line. 5. Sales revenue at the break-even point can be determined by drawing a perpendicular line to X-axis from the point of above intersection. 6. Total sales line and Total cost line intersect forming an angle known as ‘Angle of Incidence’. Break-even with profit volume chart: Profit-volume graph visually portrays the relationship between profits operating income and units sold. Proï ¬ t -volume (PV) graph provides a depiction of the amount of proï ¬ t or loss associated with each sales level horizontal, or x, axis on the PV graph represents sales volume; the vertical, or y, axis represents dollars of proï ¬ t or loss. Amounts shown above the x-axis are positive and represent proï ¬ t; amounts shown below the x-axis are negative and represent losses. Two points can be located on the graph: total ï ¬ xed cost and break-even point. Total ï ¬ xed cost is shown on the y-axis below the sales volume line as a negative amount. If no products were sold, the ï ¬ xed cost would still be incurred and a loss of that amount would result. Location of the BEP in units may be determined algebraically and is shown at the point where the proï ¬ t line intersects the x-axis; at that point, there is no proï ¬ t or loss. Amount of proï ¬ t or loss for any sales volume can be read from the y-axis. Slope of the proï ¬ t (diagonal) line is determined by the unit contribution margin and the points on the line represent the contribution margin earned at each volume level. Line shows that no proï ¬ t is earned until total contribution margin covers total ï ¬ xed cost. The profit-volume chart is simply the conventional break-even chart re-arranged to show changes in profit or loss which occur through volume changes either of sales or output. It is less detailed since it does not show separate curves for costs and revenues, but its virtue lies in the fact that it reduces any changes down to two key elements-volume and profit. For this reason, the volume-profit chart is useful for illustrating the results of different management decisions BEP Analysis with Algebraic Formula: Single product BEP equations: Breakeven Point = Fixed Costs / (Unit Selling Price – Variable Costs) Breakeven Sales Point = Fixed Costs / (1 – (Variable Costs – Unit Selling Price)) Breakeven Point= BEP (sales value in taka)/ sales in units Breakeven Point( in taka)= (Total fixed cost/CM per units)* Unit sales Break-even Sales (in taka) = Price per Unit Ãâ€" Break-even Sales Units The formula to calculate the breakeven point in units is: = Fixed expenses + operating income Unit contribution margin The formula to calculate the breakeven point in dollars is: = Fixed expenses + Operating income Contribution margin ratio Or = Target Profit Point in Units= Multiple product BEP analysis: Breakeven Point in Units: = BEP Analysis with income statement method: Breakeven can be computed by using either the income statement approach or the contribution margin formula approach. With the income statement equation approach, breakeven sales in units is calculated as follows: = (unit sale price x units sold) – (variable unit cost x units sold) – fixed expenses = operating income (solve for units sold to get breakeven unit sales). At the breakeven point, a sale minus variable expenses equals fixed expenses (there is no operating income at breakeven). So we can show the statement for BEP analysis with imaginary figures: Income statement (for BEP) Descriptions Taka Sales (at $16 per Unit) Less Variable Costs (at $12 per Unit) Contribution Margin Less Fixed Costs 3,840,000 2,880,000 960,000 960,000 Operating Profit 0,000 The observing figure indicating that contribution margin is 960,000 is equal to the fixed cost 960,000. So it has fulfilled the condition of break-even point at 24,000 units of sales. Break-even point analysis with linear programming method (multiple products): With the use of linear programming, break-even analysis proves to be much more useful. In fact, linear programming stretches the CVP relationships inherent in BP analysis into a fairly realistic quantitative approach to the incremental cost and revenue concept of microeconomics. There is no doubt that more businessmen and accountants will begin to consider the possibility of using LP to express CVP relationships and to drive the optimum combination of costs, volumes, profits. One need not worry about the size of the equations or the numbers of equations since computers are readily available to use the â€Å"simplex method† of solving linear equations. Furthermore, there is the possibility that the number of factors and equations could be loss in some situations. The process of BEP analysis in LP is following: Objective function: maximization or minimization. Production constraints determination. Sales constraints identification. Non negativity constraints. The objective function represents the fact that we are seeking the combination of products which when multiplied by their respective profit contributions will maximize the total profit contribution and thus profits. The constraints represent the facts there are limits on the available combination of products. A sales constraint indicates the upper limits of possible sales and production constraints indicate upper limits of production possibilities. Linear programming method is applied to the study of a real case in a small enterprise. The characteristics of this method are to make it necessary to use integer linear programming. Cash break-even point analysis: Many a time, it is difficult for the industrial units to become break-even in the initial years. From that environment, the concept of cash-breakeven point has emerged. The Cash break-even point may be defined as that point of sales volume, where cash revenues are equal to cash costs. In other words, if we eliminate non-cash items from revenues and costs, the break- even analysis on cash basis can be computed. Depreciation is, generally, a fixed cost. However, when plant and machinery is used for additional shifts, the additional depreciation is a variable cost. Reason for treating the additional depreciation as variable cost is the firm can avoid additional shift, at any time, and in such circumstances this cost would not be incurred. To calculate cash- breakeven point, depreciation is to be removed from fixed costs. Additional depreciation, component, treated as variable cost, is also to be excluded from variable costs. Similarly, deferred expenses are to be excluded from the fixed cost. Thus, cash-breakeven point may be calculated as below: Cash Fixed Cost Cash break-even Point (in terms of units) = Cash Contribution per unit BREAK-EVEN ANALYSIS FOR PARTS OF THE FIRM One can use break-even analysis for parts of the firm by recognizing the fact that many firms are multiproduct, multiplant, and multiterritory operations. In recognizing these complexities of modem-day business activities, the problems of cost allocation are quickly brought to the fore. Substantial amounts of factory overhead, distribution costs, and administrative costs are not traceable to individual products, product lines, manufacturing plants, and even sales territories. These no traceable costs are normally fixed costs such as factory administrative costs and general administrative costs. In order to illustrate the consequences of nonallocation of common fixed costs, the following types of companies will be considered: One product—one plant Two products—one plant One product—two plants Two products—two plants One product—one plant—two territories Two products—one plant—two territories Two products—two plants—two territories. One Product-One Plant Company In a company such as this, all costs are traceable to the product and to the plant. Thus there is no problem of allocation. With the facts given le1ow, the contribution per unit and break-even point can be calculated as shown: (with imaginary figure) Fixed costs †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$265,000 Variable costs †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$4.00 per unit Sales price †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8 .50 per unit Contribution per unit = $8.50 – 4.00 = $4.50 Break-even point = = 58,888 units. Two Product-One Plant Company In a two product-one plant situation, some costs will not be traceable to products. These are the common fixed costs. The fixed costs which are traceable to each product can be described as direct fixed costs. With the data given, break-even calculations can be made as shown below. Break-even Data Descriptions Product A Product B Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Variable costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Sales prices†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Common fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Break-even point Product A Product B Contribution per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Break-even to cover direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Two Product-Two Plant Company In a more complex situation with two products and two plants, there arise three layers of common fixed costs. These layers represent the costs common to products A and B in plant I and in plant 11 and the costs common to the entire operation of all products and all plants. Below are shown break-even data and break-even calculations to illustrate the two product—two plant situation. Break-even Data Descriptions Plant I Plant II Product A Product B Product A Product B Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Variable costs per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Sales prices per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Fixed costs common to products. †¦ Fixed costs common to total operations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Break-even Calculations Descriptions Plant I Plant II Product A Product B Product A Product B Contribution per unit†¦Ã¢â‚¬ ¦. Break-even to cover direct fixed cost†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. One product one Plant—Two Territory Company When sales territories are considered in a break-even situation, there aulses the possibility of fixed costs common to the sales territories as well as the possibility of dealing with variable costs segregated by sales and production. Descriptions Eastern territory Western territory Plant Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Variable costs per unit s†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Sales prices per unit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Common fixed costs†¦ Common to both territories†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Common to all operations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Break-even Calculations Descriptions Eastern territory Western territory Contribution per unit (sales price minus all variable costs)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Break-even to cover direct fixed costs of each Territory†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Two Product-One Plant—Two Territory Company The two product-one plant—two territory situations are very similar to the preceding illustration. Actually, the only differences are the extra layers of common fixed costs. Descriptions Eastern territory Western territory Plant Product A Product B Product A Product B Product A Product B Direct fixed costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Variable costs per unit†¦. Sales prices per unit. Common fixed costs: Common to Products†¦. Common to territory†¦.. Common to all operations†¦ APPLICATIONS OF BEP ANALYSIS IN SERVICE INDUSTRIES While many of the examples used have assumed that the producer was a manufacturer (i.e., labor and materials), break-even analysis may be even more important for service industries. The reason for this lies in the basic difference in goods and services: services cannot be placed in inventory for later sale. What is a variable cost in manufacturing may necessarily be a fixed cost in services. For example, in the restaurant industry, unknown demand requires that cooks and table-service personnel be on duty, even when customers are few. In retail sales, clerical and cash register workers must be scheduled. If a barber shop is open, at least one barber must be present. Emergency rooms require round-the-clock staffing. The absence of sufficient service personnel frustrates the customer, who may balk at this visit to the service firm and may find competitors that fulfill the customer’s needs. The wages for this basic level of personnel must be counted as fixed costs, as they are necessary for the potential production of services, despite the actual demand. However, the wages for on-call workers might be better classified as variable costs, as these wages will vary with units of production. Services, therefore, may be burdened with an extremely large ratio of fixed-to-variable costs. Service industries, without the luxury of inventor able products, have developed a number of ways to provide flexibility in fixed costs. Professionals require appointments, and restaurants take reservations; when the customer flow pattern can be predetermined, excess personnel can be scheduled only when needed, reducing fixed costs. Airlines may shift low-demand flight legs to smaller aircraft, using less fuel and fewer attendants. Hotel and telecommunication managers advertise lower rates on weekends to smooth demand through slow business periods and avoid times when the high-fixed-cost equip ment is underutilized. Retailers and banks track customer flow patterns by day and by hour to enhance their short-term scheduling efficiencies. Whatever method is used, the goal of these service industries is the same as that in manufacturing: reduce fixed costs to lower the break-even point. Break-even analysis is a simple tool that defines the minimum quantity of sales that will cover both variable and fixed costs. Such analysis gives managers a quantity to compare to the forecast of demand. If the break-even point lies above anticipated demand, implying a loss on the product, the manager can use this information to make a variety of decisions. The product may be discontinued or, by contrast, may receive additional advertising and/or be re-priced to enhance demand. One of the most effective uses of break-even analysis lies in the recognition of the relevant fixed and variable costs. The more flexible the equipment and personnel, the lower the fixed costs, and the lower the break-even point. (Source: www.assignmentpoint.com) CVP ANALYSIS VS BEP ANALYSIS CVP analysis is the boarder sense but BEP is the part of the whole system of CVP analysis. CVP analysis is differ from BEP analysis since former takes into account the amount of profit earned by a concern at present level of output and sales. But there is also those who feel that BEP analysis is just another name of CVP analysis. There are others who feel that BEP analysis is appropriate up to the point at which costs become equal to revenue and beyond this point, it is the study of CVP relationship. CVP is not static but BEP is fundamentally a static analysis the graph and charts are used can be changed with management decisions. The purpose of CVP analysis is to examine the effect of change in costs, volume, and price on profits. This is a comprehensive study. Break-even analysis is a part of CVP analysis. CHANGES IN BEP There are 5 common reasons of changing in BEP analysis. These are given bellow: 1. If there is any change in variable cost P/V ratio and BEP also changed. 2. If there is change in sales price of the product then the BEP also changes. 3. If sales mixed is changed than the P/V ratio & BEP changes. 4. If fixed costs changes the P/V ratio is not change but BEP ratio changes. 5. If the variable costs and fixed costs change at a time and in the same direction than the BEP also changes quickly. (Source: Marginal costing- CVP analysis by Prof. Mukbul Hossen) USES OF BEP ANALYSIS Break even analysis enables a business organization to: Measure profit and loss at different levels of production and sales. T o predict the effect of changes in price of sales. To analysis the relationship between fixed cost and variable cost. To predict the effect on profitability if changes in cost and efficiency. The break even analysis has different application in the business. In planning stage, the analysis is used in sales projection to determine how many units will have to be sold for the company to cover the cost associated with the production. Sales above breakeven point will results into profits. The analysis can be used by financiers to access the viability of business by accessing the units required to be sold before turning the venture into profitable business. Breakeven point can also be used by investors to determine the selling price of an investment at price which will not result into loss due to the sale of investments. LIMITATIONS OF BREAK-EVEN ANALYSIS Despite many advantages, break-even analysis and charts suffer from the following limitations: 1. Number of Assumptions: Break-even analysis is based on several assumptions and they may not hold well, under all circumstances. Fixed costs are presumed to be constant, irrespective of the level of output. It does not happen. When the production increases, above the installed capacity, fixed costs change as new plant and machinery has to be installed for increased production. Variable costs do not vary in direct proportion to the change in volume of output, due to the laws of diminishing returns. Selling price that is supposed to be constant also changes due to increased competition. 2. Application in Short Run: Break-even analysis is a short run analysis. In long run, the cost analysis may not hold good as the assumptions may vary and situation may be, totally, different. 3. Applicable in Single Product line: This analysis is applicable for a single product only. If break-even point for each product is to be calculated, fixed costs have to be allocated to different products, which is a practical problem in the real life. Otherwise, BEP for the overall firm only is possible to calculate. 4. No Remedial Action: It does not suggest any remedy or action to the management for solving the problem. 5. Other Factors Ignored: Other important factors such as amount of investment, problems of marketing and policies of Government influence the problem. Break-even analysis does not consider them. This analysis focuses only on cost volume profit relationship. 6. Limited Information: Break-even charts provide limited information. If we want to study the effects of changes in fixed costs, variable costs and selling prices on profitability, a number of charts have to be drawn. It becomes rather more complicated and difficult to understand. 7. Static View: More often, a break-even chart presents a static view of the problem under consideration. CONCLUSION This term paper is introduced on basics of economic break-even analysis. There are two primary beneficial uses for break-even analysis. These include techniques in company evaluation of desired profit levels and cost reduction impact analysis. Also, the decision making process can be enhanced by using break-even analysis in combination with other analytical tools such as Break-even Default Ratios, graphical, linear programming, income statement method (a sensitivity analysis on the limit of decreasing unit prices) and Degree of Operating Leverage (analysis on how a change in volume affects profits) for both single and multiple products. Inclusion of these tools to the BEP analysis’ in companies for business position and profitability analysis assist in enhancing the critical thinking process. It also provides these future managers of manufacturing and service with another tool to produce safe and sound managerial decisions, a typical requirement of graduate level students entering the workforce needed in the critical analysis of the connection between theoretical knowledge and with practice. Though the BEP analysis has the different limitation but it is widely using in managerial decision making. REFRANCES i. â€Å"Marginal costing –cost volume and profit analysis† Cost and Management Accounting, by Prof. Mukbul Hossen. ii. â€Å"Cost volume and profit relationships† Management Accounting by Moore & Jaedicke. iii. â€Å"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 Business Application of Break Even Analysis in Graduate Construction Education by Charles W. Berryman, PhD. Journal of Construction Education Spring 1999, Vol. 4, No. 1, pp. 26-37. vii. â€Å"Experience managerial decision† by Boyne Resorts. viii. â€Å"Break-even analysis† by Jon Wittwer. ix. â€Å"Break-Even Analysis and Forecasting† by Professor Hussein Arsham. x. â€Å"Break-Even Point and Cost-Volume-Profit Analysis† chapter 9, page# 381 xi. Accounting for manager, costing for decision making , chapter 18, page #429 xii. â€Å" How to Do a Breakeven Analysis† â€Å"Breakeven analysis helps determine when your business revenues equal your costs† by Daniel Richards xiii. â€Å"Importance of Break Even Analysis† by Kaveh M, Thursday, January 05, 2012 xiv. Break-even analysis | Business plan template. www.Google.com xv. ACCA, Paper F. Cost and profit volume analysis. Page# 47. xvi. Student accountant issues 14/2010. ACCA .paper F5.

ndividual Assignment Ethics Reflection Paper Essay

Business Ethics and Social Responsibility Resources: Ethics Awareness Inventory and Ethical Choices in the Workplace assessments Use the Ethics Awareness Inventory and Ethical Choices in the Workplace assessments to revisityour personal and professional values. Write a paper of no more than 1,050-words in which you do the following: †¢ Explain the role of ethics and social responsibility in developing a strategic plan,considering stakeholder needs. †¢ Explain how your ethical perspective has evolved throughout the program. Format your paper according to APA standards. General Questions – General General Questions Take the Ethics Awareness Inventory and Ethical Choices in the Workplace assessments to assess your values. Write a paper between 600 to 700 words in which you do the following: Explain the role of ethics and social responsibility in developing a strategic plan, considering stakeholder needs. Explain how your ethical perspective has evolved throughout the program. Format your paper consistent with APA guidelines. Click the Assignment Files tab to submit your assignment. If you can’t settle on a major in your first year, then take a couple core classes for any major you are considering. You’ll learn about each field thoroughly this way. When you are ready to choose, you’ll have the credits you need for that major, plus the minors as well. This file of STR 581 Week 1 Individual Assignment Ethics Reflection Paper comprises: Business Ethics and Social Responsibility Resources: Ethics Awareness Inventory and Ethical Choices in the Workplace assessments Use the Ethics Awareness Inventory and Ethical Choices in the Workplace a†¦ Follow the link to get tutorial – https://bitly.com/1wyRSFq If you can’t settle on a major in your first year, then take a couple core classes for any major you are considering. You’ll learn about each field thoroughly this way. When you are ready to choose, you’ll have the credits you need for that major, plus the minors as well. General Questions – General General Questions Take the Ethics Awareness Inventory and Ethical Choices in the Workplace assessments to assess your values. Write a paper between 600 to 700 words in which you do the following: Explain the role of ethics and social responsibility in developing a strategic plan, considering stakeholder needs. Explain how your ethical perspective has evolved throughout the program. Format your paper consistent with APA guidelines. Click the Assignment Files tab to submit your assignment.

Biography of Architect Norma Merrick Sklarek

Biography of Architect Norma Merrick Sklarek Architect Norma Merrick Sklarek (born April 15, 1926 in Harlem, New York) worked behind the scenes on some of the largest architectural projects in America. Notable in architectural history as the first Black American woman registered architect in New York and California, Sklarek was also the first Black woman to be elected to the prestigious Fellow of the American Institute of Architects (FAIA). In addition to being the production architect for many high-profile Gruen and Associates projects, Sklarek became a role model to many young women entering the male-dominated architecture profession. Sklareks legacy as a mentor is profound. Because of the disparities she faced in her life and career, Norma Merrick Sklarek could be sympathetic to the struggles of others. She led with her charm, grace, wisdom, and hard work. She never excused racism and sexism but gave others the strength to deal with adversities. Architect Roberta Washington has called Sklarek the reigning mother hen to us all. Others have called her The Rosa Parks of Architecture. Fast Facts: Norma Sklarek Occupation: Architect  Ã‚  Ã‚  Also Known as: Norma Merrick Sklarek, Norma Merrick Fairweather, Norma MerrickBorn: April 15, 1926 in Harlem, New YorkDied: February 6, 2012 in Los Angeles, CaliforniaEducation: B.Arch. from Columbia University’s School of Architecture (1950)Architecture with Cesar Pelli: San Bernardino City Hall (1972) ; Columbus Courthouse Center in Indiana (1973); Pacific Design Center in California (1975); The U.S. Embassy in Tokyo, Japan (1978)Key Accomplishments: As a Black female, Sklarek became a well-respected project director and educator within the white male dominated field of architecture.Fun Fact: Sklarek been called The Rosa Parks of Architecture East Coast Years Norma Merrick was born to West Indian parents who had moved to Harlem, New York. Sklareks father, a doctor, encouraged her to excel in school and to seek a career in a field not normally open to females or to Americans of color. She attended Hunter High School, an all-girls magnate school, and Barnard College, a womans college associated with Columbia University, which did not accept women students at the time. In 1950 she earned a Bachelor of Architecture degree. After receiving her degree, Norma Merrick was unable to find work at an architecture firm. After being rejected by dozens of firms, she took a job at the New York Department of Public Works. While working there from  1950 to 1954 she studied for and passed the grueling, week-long series of tests to become a licensed architect in New York State - on her first try. She was then in a better position to join the large New York office of Skidmore, Owings Merrill (SOM), working there from 1955 until 1960. Ten years after earning her architecture degree, she decided to move to the West coast. West Coast Years It was Sklareks long association with Gruen and Associates in Los Angeles, California where she made her name within the architecture community. From 1960 until 1980 she used both her architectural expertise and her project management skills to realize the many multi-million dollar projects of the large Gruen firm - becoming the firms first female director in 1966. Sklareks race and sex often were marketing detriments at the time of her employment with major architectural firms. When she was a director at Gruen Associates, Sklarek collaborated with Argentina-born Cà ©sar Pelli on a number of projects. Pelli was Gruens Design Partner from 1968 to 1976, which associated his name with new buildings. As Production Director, Skarek had immense responsibilities but was rarely acknowledged on the finished project. Only the U.S. Embassy in Japan has acknowledged Sklareks contributions - the Embassy website stated that The building was designed by Cà ©sar Pelli and Norma Merrick Sklarek of Gruen Associates of Los Angeles and constructed by Obayashi Corporation, as straightforward and matter-of-fact as Sklarek herself. After 20 years with Gruen, Sklarek left and from 1980 until 1985 became Vice President at Welton Becket Associates in Santa Monica, California. While there, she directed the construction of Terminal One at Los Angeles International Airport (LAX), which opened in time for the 1984 summer Olympic games in Los Angeles. In 1985 she left Welton Becket to establish Siegel, Sklarek, Diamond, an all-woman partnership with Margot Siegel and Katherine Diamond. Sklarek is said to have missed working on the large, complicated projects of previous positions, and so she finished her professional career as Principal at the Jerde Partnership in Venice, California from 1989 until her retirement in 1992. Marriages Born Norma Merrick, she was married three times. She is also known as Norma Merrick Fairweather, and her two sons are Fairweathers. Sklarek was the name of Norma Merricks second husband, architect Rolf Sklarek, whom she married in 1967. It becomes understandable why professional women often keep their birth names, as Merrick changed her name again in 1985 when she married Dr. Cornelius Welch, her husband at the time of her death. Quote In architecture, I had absolutely no role model. Im happy today to be a role model for others that follow. Death Norma Sklarek died of heart failure at her home on February 6, 2012. She lived with her third husband in Pacific Palisades, an affluent residential area of Los Angeles, California. Legacy Sklareks life has been filled with many firsts. She was the first Black woman to be licensed as an architect in New York (1954) and in California (1962). In 1959, Sklarek became the first Black woman to become a member of the American architects national professional organization, the American Institute of Architects (AIA). In 1980, she was the first woman to be elected a Fellow of the AIA (FAIA). Its notable that in 1923 Paul Revere Williams became the first Black architect to become a member of the AIA, and he rose to become a Fellow in 1957. In 1985, Norma Sklarek helped establish and managed the California firm Siegel, Sklarek, Diamond, one of the first woman-owned and operated architectural firm. Norma Merrick Sklarek collaborated with design architects to transform building ideas from paper to architectural realities. Design architects usually receive all the credit for a building, but just as important is the production architect who sees the project to completion. Austrian-born Victor Gruen has long been credited with inventing the American shopping mall, but Sklarek was ready to carry out the plans, making changes when necessary and solving design problems in real time. Sklareks most significant project collaborations include City Hall in San Bernardino, California, Fox Plaza in San Francisco, California, the original Terminal One at the Los Angeles International Airport (LAX) in California, Commons - Courthouse Center in Columbus, Indiana, the Blue Whale of the Pacific Design Center in Los Angeles, the U.S. Embassy in Tokyo, Japan, Leo Baeck Temple in Los Angeles, and the Mall of America in Minneapolis, Minnesota. As a Black American architect, Norma Sklarek more than survived in a difficult profession - she thrived. Raised during Americas Great Depression, Norma Merrick developed an intelligence and tenacity of spirit that became an influence to many others in her field. She proved that the architecture profession has a place for anyone willing to persist at doing good work. Sources AIA Audio Interiew: Norma Merrick Sklarek. aia.org/akr/Resources/Audio/AIAP037892?dvidrecspecAIAP037892Bellows, Layla. Norma Sklarek, FAIA: A Litany of Firsts that Defined a Career, and a Legacy. AIA Architect. aia.org/practicing/AIAB093149Beverly Willis Architecture Foundation. Norma Merrick Sklarek.  bwaf.org/dna/archive/entry/norma-merrick-sklarekBWAF Staff. Roberta Washington, FAIA, Makes A Place, Beverly Willis Architecture Foundation, February 09, 2012. bwaf.org/roberta-washington-faia-makes-a-place/National Visionary Leadership Project. Norma Sklarek: National Visionary. visionaryproject.org/sklareknorma/U.S. Department of State. Embassy of the United States, Tokyo, Japan. http://aboutusa.japan.usembassy.gov/e/jusa-usj-embassy.html

Individual learning portfoli Essay Example | Topics and Well Written Essays - 2250 words

Individual learning portfoli - Essay Example I might not have thought of value judgments so seriously before. PUL has been designed to provide a holistic learning experience to the student at the university. It presupposes the all too important participation on the part of the student in this once-in-lifetime experience. However, it still reminds the student of the endless opportunities available to students for learning. Thus learning is a full lifetime experience. Individual students’ perception of university learning is determined by a number of factors such as cultural influences, socio-economic influences and personal attitudes. My own attitudinal perspectives on PUL are coloured by such factors as my own perception of individual liberty and economic status. The whole process of education at the university has been exceedingly rewarding and primarily reorienting. PUL has afforded me a vantage point in understanding the process of education. I might have deliberately avoided examining my inner feelings towards university education at the outset for the fear of exposing myself to prejudices of fellow students. PUL plays a pivotal role in awakening in students a desire for self-learning that promises a paradigmatic shift in attitude and individual experience. Despite a host of much hyped liberties in non-institutional environments of learning, the experience of such learning has little or no rewards. Thus, PUL as a subject provides the student with a much wider scope to embark on a pursuit of self-interest. There are some implications of such a program of study though. For instance, at times I happen to entertain qualms about the so called futuristic dimension of a subject that has more to do with university culture and environment. Personal predilections and positive or/and negative marginal propensities all play a major role in this sensitive issue. My own senses and sensibilities very rarely find a medium for expression. But PUL has provided me with that

Problem solution Essay Example | Topics and Well Written Essays - 1250 words

Problem solution - Essay Example However, with proper outlook and penalties, the drug cartels can be eradicated and the prevalence rate reduced. Causes of the Problem Modernization of cartels Cartels have modernized and no longer operate using the old-fashioned methods of organization and weaponry. These cartels will buy their weapons at gun shows in America and transport them in small quantities to other parts of the world so that they are not detected. These weapons include surface to air missiles as well as armored personnel carriers and communication devices (Perrin 109). The traffickers can put up huge investments such as highly designed tunnels to ensure that they are transported back and forth without any police interference. The crime families also no longer operate individually, but they have joined to form international crime networks that allow for easier shipment of drugs between countries. These collaborations include the American mafia, collaborating with the Colombian cartel and several Mexican cartel s in order to have easier transitions through borders. The Russian constellation of mafias is believed to be in sixty-five countries and the Castello family in Italy has political ties with several leaders in their country. Such collaborations have made it difficult for a single government agency to be able to prevent the entry of drugs into the country (Arquilla and Ronfeldt 109-111). Insecure Neighbors For the past few years, Mexico has been waging a war on drugs. On one side are the government forces on the other the Mexican cartels who want to continue the business due to its high profits. Mexican smugglers are believed to make 30 billion dollars annually from the movement of drugs into USA and this operation has profited them to the point that they can successfully resist government forces for over 6 years. This war aptly named El Narco has caused many Mexicans to migrate annually from their country to USA. Every year approximately 500000 Mexicans move into the country with ove r 80% using illegal methods (David 11). These immigrants provide the cartels with many possible routes for entry into the country as well giving the cartels in USA many potential recruits to use as traffickers in the Border States and to spread as they move. The USA cannot simply close off its borders due to its long-standing trade with Mexico. Mexico is USA’s third largest trading partner and provides it with oil a vital ingredient for its industries. Until the Mexican forces win El Narco, the USA will experience a drug influx from its southern border. Poor Policy The USA policy on drug use has been severely criticized due to its ineffectiveness in reducing the narcotics prevalence rate but increasing the number of people incarcerated. The law has been criticized as being vengeful and targeting minorities and the poor (Kain). Majority of the people arrested for drug related offences are disproportionately black even in states where they are an insignificant minority. Due to the high incarceration rate and the policy not being geared towards catching the overseers of these operations, many first time offenders will leave the prisons to go back into the habit. Until the government reviews its policy on punishment and rehabilitation, a large number of poor and minority groups will continue to operate in the drug business. Solutions Policy Change The United States needs its review its strategy on the war on drugs and look into reducing the demand instead of fighting