Literature review spontaneou pneumothorax Essay

Literature review spontaneou pneumothorax - Essay Example In order to attain this clinical ability, and add to knowledge and skills, this literature review focuses on addressing what is known about the condition, the signs and symptoms it presents, and the management of the chest drainage system which is the most common treatment for patients with spontaneous pneumothorax. Background and Definitions: Spontaneous pneumothorax is partial or complete lung collapse, either without any previous trauma, or with perceptible medical causes, and occurs as a result of the build-up of air in the pleural cavity. It is classified as primary spontaneous pneumothorax (PSP) and secondary spontaneous pneumothorax (SSP). PSP may be present in patients in the absence of any fundamental lung disease, typically affecting, for example, a young, healthy, tall thin man. Also, a history of smoking may be associated with an increased risk of PSP. More than one third of patients with PSP relapse within a few years. On the other hand, SSP is found in patients with the complications of underlying lung disorder, which include chronic obstructive pulmonary disease (COPD), asthma, or infectious lung disorders. The risk of recurrence in patients with SSP is higher than with PSP, due to underlying pulmonary disease (Baumann, 2006; Baumann and Noppen, 2004; Guo, Xie, Rodriguez and Ligh t, 2005; Sheah and Peh, 2003; Roman et al, 2003; Ryan, 2005; Wakai, 2006). Symptoms Identified and Recorded in the Literature: There are two main symptoms presented by spontaneous pneumothorax, namely chest pain and dyspnoea. Chest pain is the most common symptom with regard to PSP. In Seremetis' study, (cited in Roman, 2003), 90% of patients with PSP presented with chest pain, which was commonly described as sharp and limited to the region of the pneumothorax, increasing with deep inhalation. Other symptoms include dyspnoea, tachycardia, decreased or absent chest movement and breath sounds in the affected area. However, patients with SSP commonly present more severe dyspnoea, making it potentially fatal. In particular, hypoxemia and hypotension can be severe in COPD patients with SSP. Symptoms of SSP can be difficult to detect, due to underlying pulmonary disease (Baumann, 2006; Baumann and Noppen, 2004; Roman et al, 2003; Ryan, 2005). Treatment: The most widely used treatment for spontaneous pneumothorax is the chest drainage system, the management of which is the nurse's responsibility. Therefore, it is very important that nurses know the functions of the chest drainage system and nursing interventions for managing patients. (Allibone, 2003; Lehwaldt and Timmins, 2005; Thorn, 2006). Chest drainage removes abnormal accumulations of air or fluid in the pleural cavities, while preventing air or fluid returning. It is necessary to ensure that chest drainage bottles are placed below chest level. The system includes three basic components: suction control, water seal, and collection chambers (Allibone, 2003; Roman et al, 2003; Thorn, 2006). The suction control chamber is used to advance the drainage rate and lung re-expansion. The British Thoracic Society guidelines (Lehwaldt and Timmins, 2005), recommend low pressure suction, approximately -10 to -29 mmHg; however, there is no consensus on the amount of suction that s hould be applied.

Culinarian Coookware Case Essay Example for Free

Culinarian Coookware Case Essay I.Consumer Behavior Culinarian cookware is sold through retailers and directly to consumers. Culinarian has carefully cultivated relationships with its limited retail network, comprised of three upscale kitchen specialty chains, two department store chains, and 75 local specialty stores. Direct-to-consumer sales are made through Culinarian’s website or its catalogs. Because Culinarian relies on a variety of intermediaries to sell its products through retail channels (see Exhibit A for details), it must be careful how any planned promotions will change incentives for those intermediaries. For example, price discounts offered by Culinarian may not be passed on to end users. Thus, although end users ultimately drive sales of Culinarian products, Culinarian must take care to protect the interests of retailers and their salespeople in order to remain successful. The Orion Market Research Study reveals a great deal of useful information regarding Culinarian’s target demographic. Despite the many options to purchase remotely (via online vendors or mail order catalogues), purchases from retail locations account for 85% of total sales. See Exhibit B for details. This is strong evidence that consumers want to evaluate the quality and style of the cookware at the time of purchase. 75% of consumers in the study already own more than 5 pieces of cookware. See Exhibit C for more details. The majority of households in the Orion study had either given or received cookware as a gift, which aligns with evidence suggesting that cookware sales are seasonal – purchasing peaks occur in May and June (wedding season) and November and December (the holiday season). Because cookware is a durable good (i.e. it is not consumed and carries forward from one period into the next) it may be especially sensitive to sales discount cycles. Details on pre-sale losses and post-sale losses due to cannibalization are shown in Exhibit E. See Exhibit F for details on variation in cookware purchases by month. If consumers are purchasing in anticipation of annual events, they may be especially sensitive to promotional offers. This means that any analysis of cannibalization due to promotions or price discounts must be sure to analyze the full impact of pre and post-sale cannibalization. II.Culinarian success factors Culinarian has built a premium brand by producing innovative, high-quality cookware and developing strong relationships with retailers. Culinarian’s products are trusted by consumers who consider cooking to be their number one hobby (60% of Culinarian customers), and by professional chefs. The company meets the needs of these different segments by offering four product lines, each varying in terms of the level of technology and features involved, but all high quality. Culinarian has also been a leader in terms of metallurgic improvements in the cookware industry. Most important to Culinarian’s success, however, is its relationship with retailers. The company’s focused retail strategy allows the Culinarian sales team to visit retailers more often than their competitors, keeping retailers abreast of new products and training sales clerks as necessary. In addition, Culinarian products are more profitable for retailers than competitors’ products, creating addi tional warmth for their cookware among retailers. III.Evaluation of 2004 promotion Culinarian’s senior sales manager, Victoria Brown, maintains that the 2004 promotion was profitable, while a team of consultants believes it lost Culinarian money. The tables in Exhibit G depict each viewpoint on the effectiveness of the promotion, in addition to our own midrange analysis. Differences in the estimation of projected vs. actual sales largely accounts for the difference in profitability estimates. The consultants included cannibalization estimates in their model, while Brown argued that different â€Å"normal† estimates should be used when calculating sales. However, we find Brown’s belief that â€Å"there is no reliable way to calculate cannibalization costs† (case p.6) to be unconvincing; while the consultants’ numbers may not be perfect, they approximate the results of customers and retailers being able to plan purchasing around the price promotion due to the January notification. We included cannibalization in our midrange estimate for this reason. Brown and the consultants also disagree on the calculation of variable costs. Brown states that only direct labor and raw materials should be included, while the consultants include a much more comprehensive bundle of SGA expenses and overhead. Either could be considered correct, but as a check we calculated a midway point in addition to the consultants’ perspective and Brown’s perspective. Brown’s numbers show strong profitability of $2.4 million due to the 2004 sales promotion, while the consultants’ numbers show a loss of $409,697 due to the promotion. Our intermediate scenario, incorporating cannibalization costs but splitting the difference between the consultants and Brown on both sales figures and variable costs, shows a weak profitability of $106,594 from the promotion. This weak profitability must be held against the negative side effects of price promotions in general, and part icularly with regard to premium products. IV.2007 promotion recommendations We do not recommend that Culinarian continue offering price promotions. The fluctuations in demand for Culinarian products around the promotional period in 2004 indicates the likelihood that cannibalization occurred; we found that much of the growth in demand as well as the corresponding decline in demand before and after a promotional period had little to do with the typical monthly demand in the market. It seems very likely that the decreased demand we see before and after the promotional periods can be attributed to the cannibalization of full price sales by the discounted units sold during promotions. Another strong reason why we recommend against price promotions is that no other premium cookware manufacturer engages in these promotions. Part of cultivating a high-end brand image is making sure that products are priced accordingly, and making sure that consumers are able to distinguish between lower-end and premium products. Price can be an important indicator of quality, desirability, and status in this regard. Culinarian is extremely careful about maintaining its premium brand image, and offering regular price promotions along with lower-end producers such as Star Chef and Kitchen Select would likely erode the brand positioning that Culinarian had developed. However, we have developed two alternative recommendations to price promotions that may help strengthen Culinarian’s distribution network and increase sales. First, we recommend that Culinarian strengthen the point system currently in place to reward retail salespeople with Culinarian cookware. Emphasizing this alternative incentive would help maintain good retailer relationships, and would increase the motivation of salespeople to sell Culinarian. Second, we recommend that Culinarian continue its free gift promotion in slightly altered form. Qualifying customers should be provided with a coupon that directs them to Culinarian’s website, where they can enter their information and have the gift shipped to them. By running the promotion through its website, Culinarian will remove the burden of free gift inventory costs for retailers and, more importantly, drive traffic to Culinarian’s underutilized website (currently less than 5% of sales are made through the website). Additional web traffic could increase the proportion of direct purchases (with the attendant higher margins), as well as keeping customers more connected to the company and more likely to purchase Culinarian products in the future.

Bartleby the Scrivener: Catatonic Schizophrenia :: Health, Diseases, Mental Disorder

Misery loves company and in Melville's "Bartleby the Scrivener", Bartleby exhibits traits of depression and catatonic schizophrenia as defined in the DSM-IV; however the narrator's other employees also show symptoms of catatonia either influenced by Bartleby or by Melville's own mental state. The theme of mental disorder is prominent throughout the text and a close analysis of specific passages in concordance with the DSM-IV will first reveal how Bartleby exemplifies these mental disorders and secondly show to what extent the entire story serves to personify them. Bartleby demonstrates behaviours indicative of depression, the symptoms he has in accordance with the DSM-IV are a loss of interest in activities accompanied by a change in appetite, sleep, and feelings of guilt (Diagnostic and Statistical Manual of Mental Disorders, 4th edition, 320). Very shortly after Bartleby begins his work as a Scrivener he is described by the narrator as having done â€Å"nothing but stand at his window in his dead-wall revery†. (Melville, 126) In contrast, Bartleby had previously been described as a very hard worker and this process of doing increasingly less shows how his a diminishing sense of interest both in his work but also of the perception others have of him. It is also noted that included in this lack of interest is a social withdrawal (DSM—IV, 321) which corresponds well to Bartleby in that his workspace becomes known as his â€Å"hermitage†. During small talk which included Bartleby he says that he â€Å"would prefer to be left alone†. (Melville, 120) Bartleby only emerges from his hermitage when called upon and quickly returns when faced with confrontation. His lack of appetite is noticed early where in the narrator notices â€Å"that he never went to dinner†. (Melville, 51) We discover later that he has been eating a bit of ginger-nuts and some morsel of cheese, (Melville, 88) however the narrator suggests that this is a pitiable amount of food and that Bartleby is clearing suffering. In fact his refusal to eat ultimately leads to his death; one might infer that it was a form of suicide as he says that he â€Å"prefers not to dine to-day... [i]t would disagree with me; I am unused to dinners†. (Melville, 235) This implies that Bartleby hadn’t been eating for a long time. Also refusing to eat, Bartleby is shown to very seldom sleep. The narrator mentions that he is â€Å"always there; - first in the morning, continually through the day, and the last at night†, (Melville, 84) he makes his home in the office and the narrator comments that he finally does sleep at the end when he is dead.

Describe the Potential Effects of Discrimination

Applied Business Unit 8: Business Planning Task 6 Worksheet Task Six: Financial Planning YOU CANNOT START AND/OR COMPLETE THIS WITHOUT A FINAL SALES FORECAST AND A LIST OF ALL YOUR OPERATIONAL COSTS ————————————————- Lesson breakdown ————————————————- Lesson 1: †¢Introduction to Financial Planning and how do we create an integrated plan: Focus on cash flow forecast using operations plan ————————————————-Lesson 2+3: Cash flow analysis and develop aims and objectives; ————————————————- Introduce ‘ILP-time-off’ work to do  Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- Lesson 4: Cash flow revisions, Problem spotting based on cash flow and develop aims and objectives ————————————————- Lesson 5: Profit and loss account and Financial Ratio Analysis and developing aims and objectives ————————————————- Lesson 6: Break Even analysis and then develop aims and objectives ————————————————-Lesson 7: Final Amendments to Financial Planning; Problem spotting based on P&L, ratio analysis, break-even and develop plan Task 6 Brief Overview * In this section, you are going to produce financial documents for yo ur business proposal. You will need to use the sales forecasts and operations plan that you produced earlier. This section is important as you are attracting investment and assessing the viability of your plan * Calculate, analyse and evaluate the following; Use these subheadings in your report * Size and duration of budget * Start-up costs Running costs * Cash flow forecast * Break even analysis * Financial ratios * Profit and loss * Analyse all your financial documents showing detailed consideration for the Aims and Objectives: * Are they achieved? * If not what are the possible problems this can cause your business? * Can you think of any solutions to help you to overcome these problems so that you could achieve your aims? SUBMISSION OF TASK 6 The following is to be submitted as a Word document Use the following headings for your submission of your Financial Plan 1st submission.Copy and paste these into your final document: Submit all work on moodle for deadline 3rd December 2010 (4:15PM) 1. Financial Planning (main heading) 2. Cash Flow Forecasting Table (MB4 students need to submit 2 (+? )CFF Tables) a. Cash Flow Forecasting analysis (of each CFF produced) 3. Profit and Loss statement and Financial Ratios Table (MB4 students need to submit 2 (+? )P&L and F/R Tables) b. Profit and Loss statement and Financial Ratios analysis (of each P&L and F/R produced) 4. Breakeven Table (MB4 students need to submit 2 (+? )Breakeven Tables) . Breakeven analysis (of each Breakeven produced) TASK 6 FINANCIAL PLANNING CONTENT/ASSESSMENT CHECKLIST CRITERIA CASH FLOW FORECASTING| 1. Start-up budget: | a) 12 monthly graph (Cut and paste information from your cash flow forecast for your first graph)| b) Analysis needs to consider:| I. You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III. Research used to underpin an d develop business idea| IV.Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | 2. Running costs: | a) 12 monthly graph (Cut and paste information from your cash flow forecast for your first graph)| b) Analysis needs to consider:| I. You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III.Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | 3. 12 monthly Cash Forecast: 1 : Your initial forecast used to help identify problems| a) Analysis needs to consider:| I. You must have an in-depth explanati on of how these could achieve the aims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III.Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | 4. MB4 12 Monthly Cash Forecast: 2: A working example of your solutions to your identified problems in CFF1| a) Analysis needs to consider:| I. You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | II.Research used to underpin and develop aims and objectives/ownership/key personnel| III. Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to co nsider in light of this new data? | PROFIT AND LOSS ACCOUNT| 5. Profit and Loss Account 1 : Your initial forecast used to help identify problems| a) Analysis needs to consider:| I. You must have an in-depth explanation of how these could achieve the ims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III. Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | 6. MB4 Profit and Loss Account 2: A worked example of your solutions to your identified problems in P&L1| b) Analysis needs to consider:| VI.You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | VII. Research used to underpin and develop aims and objectives/ownership/key personnel| VII I. Research used to underpin and develop business idea| IX. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| X. What changes to your original idea/USP/aims do you have to consider in light of this new data? | FINANCIAL RATIOS| 7. Financial Ratios: Gross and Net Profit for P&L account 1| a) Analysis needs to consider:|I. You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III. Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | 8. MB4 Financial Ratios: Gross and Net Profit for P&L account 2| a) Analysis needs to consider:| I.You must have an in-depth explanation of how these could a chieve the aims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III. Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | BREAKEVEN| 9. Breakeven table and calculation:1 : Your initial forecast used to help identify problems| a) Analysis needs to consider:| I.You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | II. Research used to underpin and develop aims and objectives/ownership/key personnel| III. Research used to underpin and develop business idea| IV. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| V. What changes to your original idea/USP/aims do you have to consider in light of this new data? | 10. MB4 Breakeven table and calculation:2: A working example of your solutions to your identified problems| b) Analysis needs to consider:|VI. You must have an in-depth explanation of how these could achieve the aims and objectives of your business proposal. | VII. Research used to underpin and develop aims and objectives/ownership/key personnel| VIII. Research used to underpin and develop business idea| IX. Identify problems and solutions with your plan (develop it) and also your aims and objectives:| X. What changes to your original idea/USP/aims do you have to consider in light of this new data? | TASK 6 ASSESSMENT GUIDE: HOW TO ACHIEVE THE BEST RESULTS? * You are assessed in Task 6 for BOTH AO2 and AO3 marks AO2 is marked out of 22 marks and all learners should be aiming for a minimum of MB4 which is 17/22 marks * AO3 is marked out of 14 and at this stage all learners should be aiming for a minimum of MB4 which is 11-14 marks. * We will award high marks for those learne rs who can: * Purposefully select data from a wide range of sources, * Analyse the problem and possible solutions * Develop their plan based upon research. * Give an in-depth explanation of how the marketing plan could achieve the aims and objectives of the business proposal. AO2 ASSESSMENT OBJECTIVES MB1| MB2| MB3| MB4| 2 3 4 5| 6 7 8 9 10| 11 12 13 14 15 16| 17 18 19 20 21 22| A business plan which includes aspects of the marketing plan. A description of how this supports the aims and objectives of the business proposal. | A business plan which contains the marketingPlan. A basic explanation of how this contributes to achieving the aims and objectives of the business proposal. | A business plan which contains a developed marketing plan. An explanation of how this could achieve the aims and objectives of the business proposal. | A business plan which contains comprehensive marketing plan.An in-depth explanation of how this could achieve the aims and objectives of the business propo sal. | * Aspects of the components are produced * Superficial coverage of aims and objective| * The components are complete * Aims and objectives are broadly considered| * The components are complete and developed * Beginning to target particular aims and objectives, but lacks precision| * The components are complete, developed and address the key parts of the problem * Targeting particular aims and objectives with precision| AO3 ASSESSMENT OBJECTIVES MB1| MB2| MB3| MB4| 2 3| 4 5 6| 7 8 9 10| 11 12 13 14| Collects some up-to-date data from a limited range of sources. Uses numerical and/or non-numerical techniqueson the collected data to provide a partial analysisof the requirements of:†¢ the marketing plan†¢ the operations plan†¢ the financial plan. Uses the results of the analysis to identify some relevant elements of the business plan. | Selects some up-to-date data from a limited range of sources. Uses numerical and/or non-numerical techniques on selected data to p rovide a partial analysis of therequirements of:†¢ the marketing plan†¢ the operations plan†¢ the financial plan.Uses the results of the analysis to outline a relevant business plan. | Selects relevant and up-to-date data from a range of sources. Uses appropriate numerical and/or non-numericaltechniques on selected data to provide a partial analysisof the requirements of:†¢ the marketing plan†¢ the operations plan†¢ the financial plan. Uses the results of the analysis to develop a relevant business plan, which considers the aims and objectives, form of ownership and key personnel required. Selects relevant and up-to-date data from a wide range of sources. Uses appropriate numerical and/or non-numericaltechniques on selected data to analyse the requirementsof:†¢ the marketing plan†¢ the operations plan†¢ the financial plan. Uses the results of the analysis to develop a consistentand integrated business plan, showing detailedconsideration o f the aims and objectives, form of ownership and key personnel required. | MB1| MB2| MB3| MB4| 1 2 3| 4 5 6| 7 8 9 10| 11 12 13 14|Collects data from a limited range of sourcesProcesses dataIdentifies some elements of the plans components| Selects data from a limited range of sourcesProcesses selected dataOutlines components of the plan| Purposefully selects dataAnalyses key parts of the problem or practical solutionsDevelops components of the plan| Purposeful selects data from a wide range of sourcesAnalyses key parts of the problem AND practical solutionsDevelops integrated components of the plan| Follow the below detailed overview of each task for advice and help on how to achieve MB4 for Task 6Task 6 MB4 Detailed Overview CASH FLOW FORECAST, ANALYSIS AND DEVELOPMENT Lesson 1: Task 1 1. Download cash flow forecast from moodle 2. Complete pre start up budget (SEE CASE STUDY!! ) 3. Complete pre start-up costs calculated from T5 4. Insert monthly sales figures from final sales forec ast 5. Insert monthly fixed costs calculated from T5 6. Insert monthly variable costs from T5 Lesson 2+3: Task 2 Analysis * All marks gained with this task is from your analysis of your financial data; not from your reports themselves. ————————————————-Identify problems and solutions with your plan (develop it) and also how your aims and objectives can/can’t be achieved Learners can achieve MB4 in A02/A03 by following the Financial Planning Assessment Objectives which requires them to identify problem areas and developing practical solutions to consider alternative perspectives. What you will need to include will depend on your individual business proposal. You need to identify areas of weakness such as high fixed costs, start up costs? * Perhaps you need a cash injection by selling equity to help you pay for start up costs? It could be you source alternative suppli ers for your variable costs or project that you will pay 30 days later which is to improve your working capital. * What is happening to the figures in the net cash flow cells, are you losing money each week? * This is a cash flow negative situation. * Or are you cash flow positive? * How long before you are cash flow positive? * Why is this so long? Lesson 3+4: Task 3 MB4- Revised cash flow forecast * MB4- You need to produce a refined Cash Flow forecast based upon the analysis of the key issues identified in T6 task 2. This is to include the developments you have made. Label this Cash Flow Forecast 2. * You need to analyse CFF2: * Identify problems and solutions with your plan (develop it) and also if your aims and objectives can be met- How/Why? PROFIT AND LOSS and FINANCIAL RATIOS Lesson 4: Task 1 1. Download Profit and loss template from moodle 2. Insert sales for year 1 from your final sales forecast 3. What is the total cost of these sales? How much were the total variable cos ts related to the output. These are costs such as ingredients, packaging or price of the club. Put this figure in Direct costs/cost of materials sold 4.Calculate A-B to = C which is the identification of Gross Profit 5. Insert all other costs for the year in the respective headings, adding headings where needed. 6. Add up all your total overheads and insert this figure in D 7. Calculate C-D to identify Net Profit or Loss Figure 8. Calculate your Gross Profit MB4- Task 1 b Revised PROFIT AND LOSS and FINANCIAL RATIOS You must now repeat this action again for the second cash flow forecast figures * You need to analyse P&L2 AND F/R2: * Identify problems and solutions with your plan (develop it) and also if your aims and objectives can be met- How/Why?Task 2= Financial Ratios Overview Profitability ratios are a key source of information for both investors and business planners. They provide a clear image of the business both in terms of your costs and profit. A strong ratio can be t he difference between investment and failure. Task A 1. Use the figures in your first profit and loss account to calculate Gross Profit Ratio. ————————————————- Gross Profit margin: ————————————————- A measurement of how much profit the business has made on its buying and selling activities. ———————————————— How good a business is at trading. ————————————————- Gross Profit margin= Gross Profit/turnover (Sales Revenue) X 100 (%) ——————————————†”—- The higher the % the better, e. g. ————————————————- A GPM of 45% means that for every ? 1 of sales, the firm makes 45p in gross profit 2. Use the figures in your first profit and loss account to calculate Net Profit Ratio. ————————————————- Net Profit margin: ———————————————— It is a measure of how much overall profit the business has made after taking into account all relevant costs that have been incurred. ————————————————- Net profit margin= net profit/turnover (sales revenue) X 100 —————â₠¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- The higher the % the better, e. g. ————————————————- A NPM of 45% means that for every ? 1 of sales, the firm makes 45p in pure profit Task B MB4 Complete for 2nd profit and loss account if constructed CFF2 Task 3= Analysis You must now undertake a critical analysis of each profit and loss account with clear reference and commentary related to the key issues such as profit or loss, gross profit, overhead costs, GPM, NPM etc * Clearly relate back to the businesses achievement of its aims and objectives (explain HOW AND WHY THEY ARE ACHIEVED), developing or revising your aims where necessary in your business plan. * Make clear reference to the FIGURES from your profit or loss, gross profit, overhead costs etc * You must undertake a critical analysis of each financial ratio * Identify and pr oblems and/or solutions: Are you profitable? If so†¦ by how much? * Can you grow? * Which costs are too high? * How can you improve your profitability? * What are the possible knock-on effects of these solutions for your business> * Which costs could be reduced? If so what would the possible impact of this be on your business idea? * Which costs cannot be reduced further? Why? What problems does this bring up? * How does a cash injection help or hinder the financial ratios/P&L? BREAK EVEN Task 1 1. Download the Breakeven table from Moodle 2.Input into the table your Annual Revenue (TR), annual FC and VC (with total FC and VC), and total costs. 3. You must then divide the total variable costs by the number of units you are selling in a year ( units can be the bottles/ no of clubbers you expect/ etc in a year) 4. This will give you the variable cost /unit 5. You must now calculate the break even OUTPUT point using the formula: 6. MB4 Calculate Break Even 2 from your revise d financial documents 7. All marks gained with this task is from your analysis of your financial data; not from your reports themselves. Identify problems and solutions with your plan (develop it) and also if your aims and objectives can/cant be achieved * Do you break even? * If so at what output? * Work out from your sales forecast when you will reach this breakeven output level * What aims can be achieved? How? Why? * If you don’t breakeven; why not? * You need to identify areas of weakness such as high fixed costs, start up costs, raw materials, low selling price? * What aims cant be achieved? How? Why? * What could you do to solve this breakeven problem? (hint: see changing B/E variables section) 8.MB4 analyse the effect of changing variables (FC, VC and/or Price) on the break even figure. * Calculate the effect of changing variables (FC, VC and/or Price) on the break even figure: * Analyse these break even scenarios and link to your aims and objectives. * What is the ef fect on breakeven level? * What are the potential problems you have identified with your break even? * Are there any solutions you can recommend to the business? * Such as reducing selling price? * Increasing selling price? * Increase advertising to increase sales? Reducing fixed or variable costs further? etc

Difference between dogs and cats

Every animal has its own characteristics and features. Generally speaking, each animal is adapted for existence in a certain environment and may be unable to survive or reproduce in other environments. Environment includes such factors as temperature; light; moisture; atmospheric and water pressure; and gas and mineral content of air, water, and soil. The various factors of the environment in which any particular animal lives may not remain constant at all times. Most animals are adapted to withstand certain environmental variations. This paper scrutinizes the difference and similarities between the cats and dogs.Cats are meat-eating animals. The cat family includes not only the domestic cat, but also the tiger, lion, leopard, lynx, bobcat, and many others. Wild cats are dangerous predators, but domestic cat is a pet and companion and is valuable as a means of controlling rats, mice, and other rodents. The young of most wild cats are called cubs; the young of domestic cats are kitten s. All cats, from lion to housecat, are adapted for hunting. The head is large and broad, with powerful jaws and sharp, slashing teeth. Long whiskers on the sides of the face are believed to aid the cat in feeling its way through narrow places.The eye has a vertical pupil that closes to a narrow slit in bright sunlight and opens wide in dim light, maintaining the keen vision so necessary to a hunter. A cat, like a dog, is largely color-blind. Its sense of smell and hearing are very well-developed. The cat has a lithe body, with a loose skin. There are five toes on the front feet and four on the hind. The feet are padded for silent motion. Except for the cheetah, which has feet that look much like a dog’s, all cats have claws that can be drawn backward and upward into protective sheaths. Some cats are good swimmers, but most avoid water.The traditional belief in the â€Å"nine lives† of the cat can be traced to the animal’s cleverness in getting out of trouble, a nd to its vigor and strong hold on life. Cats can live for several days without food, and recover from injuries that would kill most other animal . Kittens should be fed crumbled bits of cereal in milk, finely chopped cooked meat, or canned baby food four or five times a day. Gradually the number of feedings is reduced, but the amount increased until at 9 to 12 months the cat is receiving an adult diet. Adult cats do best on two meals a day.Suitable foods include ground lean meat, cooked, non-oily fish, canned cat food, or dry cat food. Fresh clean water should also be provided. Cats not intended for breeding purposes should be kept indoors, it should be provided with a sanitary tray. New kittens should be confined to the tray area until they begin to use it. Most cats over thee months of age use the tray readily. A fixed, padded post for the cat to scratch on will help to keep it from scratching on furniture. On the other hand, the dog is a carnivorous mammal that was domesticated by humans thousands of years ago.It serves in a variety of ways—as a companion, hunter, herder, and protector, and as a draft animal. For the blind, dog serves as guides. In some places, dog racing is a popular sport. Because of its loyalty, obedience, courage, and friendliness, the dog is often referred to as â€Å"an’ best friend. † Dogs have held a prominent place in mythology and literature. Dogs are mentioned in the Bible and in such historic works as The odyssey. The domestic dog is Canis familiaris of the family Vanidae, which also includes the coyote, jackal, and wolf. Domestic dogs retain some wild instincts.This explains why some dogs chase moving objects, scavenge for food, and turn around several times before lying down, as their ancestors did to trample down high grass for a bed. Domestic dog often sleep curled up with their tails over their faces, just as wild dogs do to protect their faces from the elements. Domestic dogs, like wild dogs, eat quic kly and are protective of their food. Dogs have very acute senses. The most highly developed are hearing, smell, and sight. Dogs can hear sounds at high frequencies, higher than the upper limit of human hearing.The sense of smell is the most important sense to a dog. Dogs can locate particular scents, follow them when reencountered. Taste buds on the tongue help the dog distinguish sweet, sour, salty, and bitter tastes. Dogs see in black and white. They have a relatively wide field of vision but a limited capacity to judge distances. A third eyelid, called the nictating membrane, is hidden behind the lower eyelid. A dog can feel pain, pressure, cold and heat. Certain hairs on the body are especially sensitive organs of touch. In addition, dogs communicate by a variety of means.The sounds they make, such as barking, growling, and whining, can indicate a number of things, including aggression, excitement, fear, and submission. Puppies are active and need three meals a day until the ag e of six months, when they need to two meals a day. A puppy needs a balanced diet containing protein, carbohydrates, fats, vitamins, and minerals. A diet of cooked meat, eggs, milk, and cottage cheese, or commercial puppy food provides necessary nutrients and calories for a growing puppy. By the age of one year, a dog needs food only dog food or a diet of meat, eggs, and cheese. Water should be provided with meals and after exercise.Since many dogs develop tartar, a thick deposit of bacteria and food particles on the teeth, knuckle bones or commercial dog biscuits are recommended to help break down the deposits. It is believed that cats were first domesticated in northern Africa. Egyptian carvings made more than 4, 500 years ago depict cats as domestic animals. The cat was a sacred animal in Egypt, associated with the goddess Pasht, or Bast. Many mummies of Ehyptian cats have been found. On the other hand, dogs are descended from Miacis, a small carnivorous mammal that lived in Nort h America over 60,000,000 years ago.Miacis was a civet-like mammal that had a long body and tail, short legs, and large teeth for tearing and chewing meat. In conclusion, cats and dogs have a common ancestor in small, extinct meat-eating animals called Miacindae, which lived about 40,000,000 years ago. Cats have seen to have developed rather suddenly from the civet branch of the carnivore group of animals. Both cats and dogs are helpful to man. Although they have different characteristics yet these animals show similarities of some ways in food and its physical features.

Flood Insurance Myths and Facts

Flood Insurance Myths and Facts People who live on top of the hill dont need flood insurance. Not true, according to the Federal Emergency Management Agency (FEMA), and just one of the many myths surrounding the agencys National Flood Insurance Program (NFIP). When it comes to flood insurance, not having the facts can literally cost you your lifes savings. Owners of both homes and businesses need to know the flood insurance myths and facts. Myth: You cant buy flood insurance if youre in a high-flood-risk area.Fact: If your community participates in the National Flood Insurance Program (NFIP), you can buy National Flood Insurance no matter where you live. To find out if your community participates in the NFIP, visit FEMAs Community Status page. More communities qualify for the NFIP everyday. Myth: You cant buy flood insurance immediately before or during a flood.Fact: You can buy National Flood Insurance anytime - but the policy isnt effective until a 30-day waiting period after the first premium payment. However, this 30-day waiting period can be waived if the policy was purchased within 13 months of a flood map revision. If the initial flood insurance purchase was made during this 13-month period, then there is only a one-day waiting period. This one-day provision only applies when the Flood Insurance Rate Map (FIRM) is revised to show the building is now in a high-flood-risk area. Myth: Homeowners insurance policies cover flooding.Fact: Most home and business multi-peril policies do not cover flooding. Homeowners can include personal property coverage in their NFIP policy, and residential and commercial renters can purchase flood coverage for their contents. Business owners can buy flood insurance coverage for their buildings, inventory and contents. Myth: You cant buy flood insurance if your property has been flooded.Fact: As long as your community is in the NFIP, you are eligible to purchase flood insurance even after your home, apartment, or business has been flooded. Myth: If you do not live in a high-flood-risk area, you do not need flood insurance.Fact: All areas are susceptible to flooding. Nearly 25 percent of the NFIP claims come from outside high-flood-risk areas. Myth: National Flood Insurance can only be purchased through the NFIP directly.Fact: NFIP flood insurance is sold through private insurance companies and agents. The federal government backs it. Myth: The NFIP does not offer any type of basement coverage.Fact: Yes, it does. A basement, as defined by NFIP, is any building area with a floor below ground level on all sides. Basement improvements - finished walls, floors or ceilings - are not covered by flood insurance; nor are personal belongings, like furniture and other contents. But flood insurance does cover structural elements and essential equipment, provided it is connected to a power source (if required) and installed in its functioning location. According to a recent FEMA press release, items protected under building coverage include the following: sump pumps, well-water tanks and pumps, cisterns and the water inside, oil tanks and the oil inside, natural gas tanks and the gas inside, pumps or tanks used with solar energy, furnaces, water heaters, air conditioners, heat pumps, electrical junction and circuit breaker boxes (and their utility connections), foundation elements, stairways, staircases, elevators, dumbwaiters, unpainted drywall walls and ceilings (including fiberglass insulation), and cleanup expenses. Protected under content coverage are: clothes washers and dryers, as well as food freezers and the food inside them. The NFIP recommends both building and content coverage be purchased for the most comprehensive protection.

The Company of Wolves Research Paper Example

The Company of Wolves Research Paper Example The Company of Wolves Paper The Company of Wolves Paper Essay Topic: Beauty and the Beast and Other Tales In The Company of Wolves the distinction made between man and wolf is based upon, the wolf is the worst for he cannot listen to reason. (p. 111) The forest the wolf inhabits represents an intermediary between the natural and unnatural worlds and it is between the portals of the great pines (p. 111) that the danger lies. It is the apparent danger and inherent fears of the intermediate grey areas that allows Carter to use these realms as the centres for her subversive discourse. The wolf may be more than he seems, (p.111) for in his human form he also represents the peril that is the naked man (! ) The emphasis in this tale resting on the masculinity of the wolf. The wolf is carnivore incarnate,'(p. 110) a phrase repeated three times in the tale, thus the predator/prey relationship between the man and woman is focused upon and subverted when it is the adolescent girl who encourages the sexual encounter with the wolf. By actively burning his clothes she condemn [s] him to wolfishness (p. 113) a state, which to the girl seems preferable to manishness. Alice and the girl in The Company of Wolves both reside in the realms between childhood and adulthood, on the brink of sexual maturity; between the virgin-child and the fallen woman of Perraults tale. Red Riding Hood ripped (p. 118) off the wolfs shirt and despite the fact that the old bones under the bed set up a terrible clattering she did not pay them any heed. (p. 118) In some aspect of the adaptation the girl has outwolfed the wolf. She will lay his fearful head on her lap, (p. 118) the ambiguity lying in where the fear dwells, is the wolf now afraid of her assertive sexuality? An image strikingly different from her initial presentation, She is an unbroken egg; she is a sealed vessel; she has inside her a magic space the entrance to which is shut tight with a plug of membrane. (p. 114) Egg, membrane, all serving to demonstrate the fragility and precarious stability of her situation, similar to Beautys glass bed in The Courtship of Mr Lyon. In contrast wolf-Alice already inhabits a world of sexual immediacy,'(p. 119) that the young girl has just entered, permitted by her wolf-like existence. The association between the animalistic and sensual working both when the wolf is masculine and feminine. The onset of menstruation in Alice serves to bring her into the human realm through her awareness of time, she discovered the very action of time by means of this returning cycle. (p. 123) Adolescence makes Alice no more or less of a sexual being than her animalistic associations have already allowed. Gamble notes that the virginity of the Beauty and Red Riding Hood figures, Constitute both her particular vulnerability and her peculiar defiance. It is what marks her out as the lycanthropes prey, as the shedding of her hymeneal blood is what he specifically desires. She argues that the girls actual pursuit of the sexual threat is necessary in order for her to develop from her virginal state. Her declaration that she is nobodys meat (p. 118) demonstrating this neither submissive nor aggressive11 pursuit of maturation. The presentations of virginity and femininity represent a change whereby the women are no longer gobbled up or passively taken by male sexuality, but meet on equal sexual terms. Carters representation refuses the Wholesome or pretty picture of female gender (nurturing, caring) and deal [s] plainly with erotic dominance as a source of pleasure for men and for women. 12 Warner argues that it is Beautys attraction to the beast before his metamorphosis that represents the most disturbing image of the story, the attraction of the feminine to the monstrosity of the other. The first connection between Beauty and Mr Lyon requires a transformation of her beliefs on the nature of the other, with a flood of compassion, understood: all he is doing is kissing my hands. (p. 47) Yet Carter does not present this alteration naively, she saw, with an indescribable shock, he went on all fours. (p. 47) Beautys metamorphosis is more gradual than the transformation of the Beast. Through her vanity, Beauty also possesses an element of monstrosity. Carters fashioning of the tales raises the question about the nature of beastliness and the true location of monstrosity. The original sources represented a difficulty in ascertaining friend from enemy, the normal from the monstrous, traditionally established through demonising these figures. 13 Carters interpretations of monstrosity and demonisation, initially, dared to look at womens waywardness, and especially at their attraction to the beast in the very midst of their repulsion. The presentation of an attraction to beastliness serves to deconstruct the marginalisation inherent in the original tales. The monstrosity of the wolf and the beast is replaced by that of grandmothers, fathers and the heroine herself. And what, I wondered, might be the exact nature of his beastliness? (p. 55) Yet the Beast himself shows no evidence of beastly behaviour. Her father a feckless sprig of the Russian nobility,'(p. 52) whose gaming whoring agonising repentances,'(p.52) killed Beautys mother is criticised more than the noble beast, who in his appeal to see Beauty naked wishes to see her true self beneath the artificiality of her clothing. Carter uses her examination of the location of monstrosity to investigate identity and individuality in a genre associated with stereotypes. Carter makes sense of the disparity between this contradiction through her understanding of the mercurial slipperiness of identity, as well as the need to secure meanings. 15 Carters fairy tales represent struggles and inner conflict her characters need to overcome in order to secure their identity and enter a true existence. Brewer suggests that this exploration is most successful when depicting processes of maturation, emotional maturation through the Beauty characters, coupled with the physical and sexual maturation of the Red Riding Hood figures. Carter extends the sense of individuality of Beauty in The Tigers Bride, through her use of the first person narrator, combining the narrative of the narrator with Her own prose, [which] was glitteringly, self mockingly hybrid, contrived and slangy at once, mandarin and vulgar, romantic and cynical. 17 In the same way as the narrative is hybridised, the tales are a combination of modernity and traditionalism, individuality and stereotypes, a modern view on the traditional discussions of identity. In The Tigers Bride the concentration of mirrors, images and unexpected reflections create the basis for Beautys quest to reconcile her confused identity. When Beauty looks in the mirror she sees the true vision of beastliness in the story, I saw within it not my own face but that of my father, as if I had put on his when I arrived Now all I saw was myself, haggard from a sleepless night. (p. 60) Beauty takes on the identity of her father in the paying of his debt. Warner suggests that Carter was fascinated with female impersonation and disguise. Similarly to Beautys confusion of identity, the beast also disguises himself in a mask, But one with too much formal symmetry of feature to be entirely human: one profile of his mask is a mirror image of the other, to perfect, uncanny. (p. 53) The beast adopts his disguise to make himself socially acceptable, to dispel his otherness. However, its perfection serves to isolate him more, he becomes uncanny. His identity becomes too slippery, Beauty can no longer simply label him as The Beast. The beast provides Beauty with the mirror image of herself in the form of the automaton, She is a marvellous machine, the most delicately balanced system of cords and pulleys in the world. (p. 60) A description one could easily apply to Beauty herself; the image of Beauty expected by her father and the patriarchal society, the element of control lying in the key in her side, to perform the part of my fathers daughter. (p. 65) Daughterhood becomes a role to be acted out. Otherness becomes acceptable to the father if it is conformist and obedient, as a robot. The moment of metamorphosis or the moment the disguise is removed represents the solidifying of identity and individuality. The metamorphosis of the Beasts changes their positions in society; the revealing of the wolf affects the identity of the girl, The granny bonnet, the wolf mask have offered a helpful disguise to some of the boldest spirits. The revealing of the wolf manifests a choice of situations for the girl, assimilation with otherness and individuality, the grasping of her own sexuality, or her allegiance with the mass culture of those who inhabit the areas outside the forest. For Mr Lyon, metamorphosis allows him and Beauty to join the domestic suburban life of modern civilisation, in his transformation he chooses Red Riding Hoods second option. In The Tigers Bride, Beautys revelation of her nakedness and her transmutation represent her maturation into her sexual role and her acceptance of otherness.