Acct Stuff Essay

CASE 5 – Evidence 1. For each of the following specific audit procedures, indicate the type of audit procedure it represents: (1) inspection of records or documents, (2) inspection of tangible assets, (3) observation, (4) inquiry, (5) confirmation, (6) recalculation, (7) reperformance, (8) analytical procedures, and (9) scanning. a. Sending a written request to the client’s customers requesting that they report the amount owed to the client. a. Confirmation i. Existence; trying to determine if A/R is overstated. b. Examining large sales invoices for a period of two days before and after year-end to determine if sales are recorded in the proper period. b. Inspection of document/records ii. Cutoff; make sure sales are recorded in proper period. c. Agreeing the total of the accounts receivable subsidiary ledger to the accounts receivable general ledger account. c. Reperformance-does total agree? iii. completeness d. Discussing the adequacy of the allowance for doubtful accounts with the credit manager. d. Inquiry iv. Valuation and allocation e. Comparing the current-year gross profit percentage with the gross profit percentage for the last four years. e. Analytical procedures v. Valuation and allocation f. Examining a new plastic extrusion machine to ensure that this major acquisition was received. f. Inspection of tangible assets vi. existence g. Watching the client’s warehouse personnel count the raw materials inventory. g. Observation vii. Existence/completeness h. Performing test counts of the warehouse personnel’s count of the raw material. h. Reperformance viii. Valuation and allocation i. Obtaining a letter from the client’s attorney indicating that there were no lawsuits in progress against the client. i. Confirmation ix. Existence/valuation and allocation j. Tracing the prices used by the client’s billing program for pricing sales invoices to the client’s approved price list. j. Inspection of documents x. accuracy k. Reviewing the general ledger for unusual adjusting entries. k. Scanning xi. Valuation and allocation. 2. For each of the audit procedures listed in 1 above, identify the primary assertion being tested.

Heathrow and Gatwick Essay

These results show that 70% of businesses believe the expansion will allow them to expand, even if it is only slightly. This will most likely be due to the increase in demand enabling them to expand due to higher profits, or expanding out of necessity to access the larger market and cope with it. For instance computerising the system they work on so the business managers can cope with the increase in customers, and employing people to look after it. The 40% of businesses who claimed a great amount of expansion is possible are most likely directly involved with the airport and only catering for customers ad employees using it. Those businesses that expansion will not be an option open to them as a result of the expansion; will be again those businesses whose customer base is not linked to that of the airport. Evaluation of Primary Research To summarise, it is important to notice that all businesses are going to be affected one way or another by the expansion on the airport, and therefore all have a vested interest in it. This effect may be one of a beneficial or problematic nature. With the huge increase of passengers and employees using the airport, demand for many of the businesses will be set to rise. However this increase in demand could be less favourable to profits because of the possible increase in competition, which will lead to an inevitable raise in human resource and marketing costs, to maintain their competitiveness. Also, the expansion of the airport itself is likely to result giving businesses the option to expand themselves, to cater for the increase in demand, and the new needs of consumers that the expansion will produce. I received answers from 10 businesses in and around the area of Stansted Airport. The range of businesses with which I made contact was varying in both type of business and location, however it is unlikely the situation of all business is represented in these results, and therefore the primary research is not something I can completely rely on when coming to a conclusion. Secondary Research This graph shows a clear rise in the amount of passengers for the next two decades, with actual numbers in 2005 reaching 228million. The growth rate is very steady with only a slight slump in the later 2020’s, however the rate of increase is still good. This is an obvious good sign as the increase in the size of the market through continuous market growth gives airlines a much larger customer base. This following graph goes back further and takes pinpoints reasons for more dramatic slumps that have occurred: The only noticeable declines or slowing down of growth are the results of specific crises, similar to and including the attack on the World Trade Centre. However the most noticeable point in decline, with the slowest return to the earlier rate of growth, is the Oil Crisis in 1973, which essentially resulted in huge inflation within the oil industry. With the evident effect that the oil industry has on the Air Travel industry it will be important to consider its current state and future prospects. This graph clearly shows a continuous increase in the price of oil for the next decade, with no apparent evidence that it will slow down. With this increase in oil prices the Airlines variable costs are bound to increase because of their oil usage. This increase in variable costs will most likely be covered by an increase in the airlines flight prices. This table shows the price elasticity of demand for both ‘business’ and ‘leisure’ flights and overall measure. From the results we can determine that the demand for flights overall is certainly price elastic, therefore the increase in price of flights will affect the airline’s sales, specifically in leisure travel. This is backed up also by the results of a poll stating that 78% of people consider the cost of travelling plays a part in how often they are able to visit close friends and family members abroad. However, business flights are inelastic, although sales will go down, they will not go down at a rate that would be too effective to their profits if prices were raised. Therefore Stansted should try and attract as much of the business market as possible. Another factor of cost increase to consider is the taxes put on air travel. The Government is trying the counter the current environmental problem by placing higher taxes on air travel therefore attempting to reduce the amount of flights. This tax is set to rise soon and again almost double in 2010, and probably carry on rising. This increase in tax is likely to be passed on to passengers, therefore adding even more onto the price, on top of the oil increases. The director of the Gatwick Diamond Business Association (GDBA) stated that â€Å"This expansion is looking at increasing capacity by 10m passengers a year and that is going to bring substantial changes, meaning they could attract more business trade. † This is obvious great news for Stansted, with the apparent price in elasticity of the business flights, and the increasing oil prices. He then went on to say the expansion will increase Stansted’s capacity by 10m a year and will therefore increase its competitiveness with Gatwick. For customers this will be beneficial as the airports and airlines may then drop their prices in order to be more competitive, and try to develop a strong sense of brand loyalty. This chart shows the distribution of passengers flying from different airports: It clearly shows that the London airports have a large majority of the market share and with the expansion of Stansted this is very likely to become even higher, with the increased amount of destinations. Evaluation of Secondary Research This research shows clearly that passenger numbers are expected to increase and that Stansted Airport’s market share is very likely to rise within the growing market for air travel, specifically with the South Eastern Airports having a large majority of the market share. This increase in passengers will bring a large increase of the amount of people going to and from the airport and requiring the different services to do so and be comfortable, therefore increasing demand for many different types of business in and around the Airport, specifically from passengers flying for business purposes. Expansion at Stansted will however only have these desired effects if the airlines manage to keep their prices down, as this is evidently a price elastic business within leisure fliers who make up a large proportion of their customers, and with the impending taxation and oil price rises they must find a way to avoid the rise in variable costs affecting their product prices too much. This is especially important as there is a lot of competition from rival airports in the same area, Heathrow and Gatwick.

Are Economic Sanctions A Humane Alternative To War or Are They Simply Essay

Are Economic Sanctions A Humane Alternative To War or Are They Simply a Tool of Coercion - Essay Example Some sanctions, such as that placed upon South Africa during the 1980's, have proven very successful; others, for example the one waged upon Cuba by the United States, have proved to be singularly unproductive and even harmful to the sanctioning nation. In between these poles are examples such as that of Iraq, where various kinds of sanctions were tried over the years before war finally ended the impasse. These three examples are also interesting because each represents a different kind of sanctioning body. International, unilateral, and consumer bodies were involved in Iraq, Cuba and South Africa respectively. As well as considering the role each group plays in creating and developing the sanctions, it is also necessary to consider whether economic sanctions actually prevent military action, whether they help or hinder regime change, and whether there are any better alternatives to the current system of economic sanctions, with specific reference to 'Smart' or targeted sanctions. Wikipedia also notes that: "Economic sanctions are frequently retaliatory in nature". Some consider that there are three general policy objectives which make the application of economic sanctions useful. The national security objectives also can be applied to international security, such as that enforced by the UN. Clearly, the first two categories are the most well known, but nations may impose sanctions for economic situations, sometimes in connection with the WTO. The question of who approves and enforces these sanctions also makes a considerable difference when examining the impact of sanctions upon all of the countries involved, and why, is also relevant. Countries usually apply economic sanctions as a diplomatic measure between condemning a certain regime and taking military action: It has become almost a diplomatic necessity to level sanctions prior to military intervention to show that all other options have been exhausted. (Slate.com) It is therefore clear that some economic sanctions are put in place as an appeasement measure to other countries before invasion takes place. Economic sanctions are popular because they offer what appears to be a proportional response to challenges in which the interests at stake are less than vitalthey thus satisfy a domestic political need to do something and reinforce a commitment. (Haass) There is no unanimous opinion on why sanctions are a valid way of controlling another country's government. While the late Pope was firmly opposed to the use of sanctions, the National Conference of Catholic Bishops considered sanctions to be a "Non-military alternative to the terrible options of war or indifference" (usaengage). Whether

Contrasts between Public and Private Organizations With Special Essay

Contrasts between Public and Private Organizations With Special Reference to Activity Management Practices - Essay Example The over whelming acceptance of the first assumption is often triggered in the absence of analytical studies of culture, operational requirements and difference of focus and approach in public and private sector organizations. There is an increased awareness at all levels of public administration to bridge the gap between the effectiveness and efficiency of a public and private organization. The awareness has given rise to comparative studies which can surface more logical and methodical approaches and technologies that can be useful to enhance the effectiveness and efficiency of public sector organizations. Theory of Activity Management practices has recently got huge focus in this connection and many researchers have critically analyzed the adoption trends of this theory in public and private sector organizations. Baird, K. (2007) has also described the critical analysis of the theory from public sector organizations perspective as the basis of his article, â€Å"The study address es the gap in the literature examining the adoption of activity management practices in the public sector.† ... Gosselin defines Activity Analysis as process that is, â€Å"consists of identifying the activities and procedures carried out to convert material, labour and other resources into outputs† (Cited in Baird, 2007). Koopmans (1970) describes AA in these words, â€Å"Activity Analysis is concerned with the construction of the conceptual models to study and appraise criteria, rules, and practices for the allocation of resources.† The definition of Activity Analysis delimits boundaries for various resources in the organization. The actual contribution of a resource toward the final production of the service or product is the basic criteria which sets these boundaries. Therefore, the importance of human resource or a material can be described in terms of its role in the process of production. If a resource does not have any impact on the productivity or have least effect on it, it should be allocated with minimal or no resources at all. The exclusion of this resource from reso urce allocation is a step towards efficient and effective cost management of the resources which ultimately contributes towards the organizational effectiveness and efficiency. This efficiency, however, must not cause the reduction of any other production variable. â€Å"A combination of activities is called efficient if it does not permit increasing any net output without decreasing another, within the given limitations or primary factors.† (Koopmans). Therefore, despite being necessary, the decision of exclusion for a resource can only be efficient if every possible result is foresighted in terms of productivity and cost. However, the behavior towards inefficient resource management is usually different in public and

Marketing Research Essay Example | Topics and Well Written Essays - 1000 words - 2

Marketing Research - Essay Example Because of this influence, the demand for such products increases manifold and the retailers can benefit from enhanced volumes of sales. They may also become capable of assessing the market trends and can offer valuable feedback to supplier and manufactures to modify or amend their marketing strategies. Thus it can be stated that endorsement by celebrities can have a strong impact on products and create a healthy demand that in turn will raise sales volumes resulting in increased profits for the retailers. â€Å"Celebrity marketing is also a valuable way to build instant name recognition, attaching yourself to a person who is well-known to achieve awareness that otherwise might have taken years of marketing.†1 Marketing Research is a scientific search for information especially in the areas related to functions of marketing. Marketing research as a separate department can be a source of valuable help to management’s decision making process. Today, the dynamic markets require numerous middlemen between producer and consumer. Each middleman provides flow of communication regarding consumer needs and dealer needs to the manufacturer. To evaluate and understand the size and specialization within the business unit and to determine the intervention of numerous middlemen between producer and consumer a company needs proper marketing research. In this context marketing research plays a very important role in the modern marketing system. Accurate information is a core factor in successful marketing research. There are two types of methods employed in data collection: primary data collection and secondary data collection. Primary data collection is facilitated by collecting information direc tly from the source. There are many tools used like observation, direct interview, telephone interview, mail survey, projective technique, etc used in primary data collection. Interview is

Childhood Obesity in America Research Proposal Example | Topics and Well Written Essays - 3750 words

Childhood Obesity in America - Research Proposal Example The number of cases in past three decades have raised to three times. It is unfortunate that the rate of incidence obesity is reported to be exceptionally high for the minor population i.e. the population belonging to the age group between 2 to 18 years. It is also reported that 25% of Black and Hispanic kids are flabby (Child Obesity In America). The tern emerged for these exceptionally fat children as super-obesity and it has take a toll with a rise of 100% in past 20 years. It is evident that when these kids will grow they are going to be obese adults (Child Obesity In America). Such overweight kids start reporting with the problems of high blood lipids, insulin resistance, elevated blood pressure, and other troubles. The jeopardy of an high blood cholesterol concentration is maximum amongst children with body loads more than 90th percentile (Child Obesity In America). Reports illustrate that around 7 million American children and teenagers are supposed to have elevated cholestero l concentrations. If LDL concentration rises at young age and when these kids grow as adults they are bound to have prominent LDL cholesterol intensities (Child Obesity In America). ... Besides these critical issues the obese child also witness physical health issues and social troubles (Child Obesity In America). Morbidly obese children also suffer from emotional distress and this results in their profuse eating habits. It is observed that obese children relish a lot if they get all the eatable they wish for. They develop a tendency to eat constantly and do not feel satisfied even after eating a large full meal. It is reported that eating behavior of children have considerably altered over the past twenty years or so. Children are achieving a greater percentage of their calories from junk foods and snacks, these food items have high proportion of fat, salt and sugar (Child Obesity In America). The most favorite food items for kids in today's scenario are ice creams, soda pop, hamburgers, cheeseburgers, pizza, French fries made of potatoes that is full of starch, shakes that are sugar syrups, chips, and candy bars. These food items are devoid of fibers and are rich in fats and cholesterol. Children do not like to eat raw fruits and salads. They like to opt for juice with sugar from these juices fibers are being strained out. They do not like salads and vegetables, if they eat fruits and vegetables they eat with toppings of cream and sugar or with ice-cream (Child Obesity In America). Additionally, Children have developed a tendency to eat more and they are not satisfied with the little amount of food they consume. Estimates reveal that the average size of the food items have been enhanced three times i.e. from 50 to 135 calories, apart from food items augmentation in beverage serving has also enhanced from 8 to 20 ounces. With the increase in diet the body is also increasing in girth making the children to develop

Discussion Board Coursework Example | Topics and Well Written Essays - 250 words - 5

Discussion Board - Coursework Example Despite the sinful nature of humanity, god is prepared through the use of His power to save the world from sins or problems and restore their initial nature according to God’s promises (Lee, 2010). In my opinion, I totally agree with Paul’s view of the human nature according to Romans 1:18-32. In the contemporary society human nature has been corrupted to reflect the sinful nature of the world. For instance human nature is filled with sinful desires such as homosexuality. The world has experienced a lot of problems and issues as a result of the sinful nature f human beings. Furthermore, it is evident that humanity as a result of its sinful nature has problems. Human beings have turned away from the worship of the one and true God and instead engaged themselves in the worship of idols. Money is considered as an idol of worship among human beings in the contemporary society. Hence, I totally agree with Paul’s view in relation to the nature of

Recollection and reflection of recent hospitalization and medical Research Paper

Recollection and reflection of recent hospitalization and medical treatment - Research Paper Example Through this paper, the author of this article will discuss several facets of my pain, as well as discuss the medical treatments he attempted to get, and will note them down in such that he will be able to provide a description of the events that can be as detailed as possible. The researcher will also attempt to look back at his job history and try to look for a possible source or pattern for his hip pain. This paper will provide feedback and reactions will as much detail as the author can remember and will provide information that is objective when necessary and subjective if needed. This paper will break the topics down as such: †¢ A short history of hip replacement †¢ The author’s perception of the hip pain †¢ The first medical treatment the researcher attempted to seek †¢ The second medical treatment the researcher attempted to seek †¢ The author’s initial and subsequent reactions to the doctor's diagnosis †¢ The author’s stay at the hospital †¢ The researcher’s work history and how it may have affected his hip condition †¢ Conclusion and final thoughts According to an article on thehipdoc.com, one of the first hip socket replacements was performed in 1923 by a man called â€Å"Marius Nygaard Smith-Peterson.† the socket cup was constructed with glass, and as the article indicates, although that particular implant failed over time, it â€Å"paved the way to construction of hip cups in similar fashion, only using different materials such as plastic and metal.†. The next noticeable advancement came with the surgery performed by Sir John Charnley. After this, the advancement of hip replacement has evolved in such a way that patient’s needs can be met by custom-fitting the implants to be installed. My perception of the hip pain For the past few years of working with my current company ATT, I felt a pain in my right knee that slowly went from being a random annoyance, to such a pain as I preferred to not have any pressure on my right leg at all, even while standing. It felt like a sharp pain, similar to pressing down on a swollen muscle or joint, and at first it did not bother me much but the pain got worse and eventually became bad enough to affect my work and my day to day functions. I initially thought of the pain as just something that comes with age, or something similar to the parts of a car that may just wear out over time. I initially paid no mind to the pain, but eventually, it became hard to ignore it and I resorted to going for medical help. The first medical treatment I attempted to seek As previously said, th e pain in my leg, more specifically my knee, evolved to a point where it became alarming and it affected my work and general functionality, and I decided to seek medical attention. I went to a doctor who was recognized by my medical plan, and described him what I was experiencing and how bad the pain was. I told him the history of the pain and how and when it occurred. He had some X-ray scans done on my knee area and after he had checked the X-rays and further examined me. He concluded that it was just a case of arthritis, and advised me to take some medicine whenever the pain returned. This seemed to work for a short while, but eventually, even the medicine did not help, and my knee still did not feel right. I still experienced the pain in my knee and it did not feel right at all. I ended up seeking more medical treatment, this time, from an orthopedic specialist. The second medical treatment I attempted to seek My first attempt at seeking medical attention worked only as a tempora ry solution. The medication that was prescribed only worked for about a month, and even then, my knee still did

Cultural Experience Essay Example for Free

Cultural Experience Essay A friend of mine is a close friend of an Indian family who lives in the same general area that my friend and I live in. My friend told Mrs. Suayna Patel about my assignment and we were both invited over to dinner at her and Mr. Rajesh Patel’s house for Saturday dinner. My friend and I were warmly invited into their two-story really large tan blockhouse. It is actually located just yards from a hotel they own called â€Å"Passport Inn. † They also occupy the two closest/adjoining rooms to the hotel’s lobby designed as a more modest second home they live out of when there are working as the hotel clerks. Their house was very elegantly decorated in a way with an obvious female touch. It had an incense smell to it, but enjoyable, not over-powering. I was initially invited into what I believe was their living room. The house had quite a few rooms downstairs so I’m not positive it was their living room. I think all of the family’s bedrooms were located on the second floor. Mrs. Suayna Patel invited me to sit on a sofa and then she proceeded to sit down on the other end. She was very soft-spoken and I really didn’t understand everything she said. She introduced me to her husband Rajesh. Rajesh, on the other hand, almost spoke as if he were a native of the U. S. although they both came here in 1997 after his uncle purchased two hotels. Their children, nine-year old son Siva and a twelve-year old daughter, Sanirika were born in the U. S. They pretty much acted like American children but possibly with more manners. I’m only stating this because we were to keenly observe things, but both children were over-weight probably like the majority of their American peers. The only communication barriers I had or I should say we had, was between Suayna and myself. Sometimes we didn’t understand one another but my friend would subtly and courteously intervene and help. They gradually lessened but her husband was quite a bit more extraverted than she was, so he talked to us while Suayna finished cooking the dinner. Suayna was definitely more passive and mild-mannered than the typical American woman and Mr. And Mrs. Patel did assume what we refer to as traditional male and female roles, although my American parents do also. I talked with the children because they were in the room. They had very little Indian accent and were more than willing to answer questions and talk to me. They were the most extraverted and talkative members of their family, possibly partially due to that they were raised here and have no communication differences from Americans. Suayna invited my friend and I to the table and had us sit down first and then the rest of the family sat down with Rajesh being the last one to be seated. I followed their lead at the table because I didn’t want to talk much at the table if it wasn’t something that was acceptable. However, they made me comfortable and just talked like any American family at the dinner table. Suayna served the best Chicken Curry with Rice, Naan bread (Dsouza, 2006), and lentil dish I have ever eaten in my life, by the way. I do think their family was more polite between one another and in talking with me than a typical American family. It could have been because of their company but I don’t think so. This isn’t always untypical of American families but I did notice Rajesh didn’t help out with the making of dinner. He did, however assist in removing the dinnerware and utensils from the table after dinner while neither of them allowed the company to help with the work. Unlike most families of my culture, I guess part of their behavioral language could be that they didn’t seem like had felt a need to occupy every second with words. There was no usage of divergence speaking or emotive language. I feel this is at least partly due to that they didn’t speak at all in a â€Å"self-important† manner whatsoever—even the children, at least while I was there. There was no usage of gestures when talking and there was no creativity or sense of humor in their conversation. They did use relative words when they were telling us why it was easier for them to visit their relatives in India then for their relatives to visit them in America. Overall, their language was cordial and to the point. They spoke pretty succinctly without being verbose. In fact, Mr. And Mrs. Patel spoke slower and less often than the families and friends I typically would eat with. It actually felt pretty peaceful. The children spoke a little more but they never spoke loudly at the table. As far as what I learned about the culture, because this was just one Indian-American family, I can’t make too many generalizations but I do feel they relate to one another in a quieter, probably a more gentle and peaceful manner than a typical American family. Their overall home and family had a more peaceful feel to it. It was a pleasant experience of India. Source Used Dsouza, Z. (2006). Veda: the essential Indian cookbook. Baltimore [Md. ]: PublishAmerica.

A multimedia Analysis of ‘A Doll’s House’ Essay Example for Free

A multimedia Analysis of ‘A Doll’s House’ Essay In Henrik Ibsen’s ‘A Doll’s House’, the1973 movie version by Joseph Losey better depicts a more compelling story than the written version, specifically with the character of Christine Linde. The play ‘A Doll’s House’ takes place in the late 1800’s in Norway, where men seemed more superior than women. Men usually take up the role of the sole breadwinner and take care of the household. Christine is a friend of Nora, was once engaged to Krogstad who was convicted of fraud. Christine was forced into marrying another person because of her responsibilities towards her family. She became a very independent woman who worked very hard in her life. But now she came to Nora looking for a purpose to live for. She sees how happy Nora is with her husband and children. She wants to work for someone else rather than just herself. However, Krogstad was working at Nora’s husband bank and Torvald is to be the now Bank Manager, is strongly contemplating on firing him because of his past and his reputation that he has within the community. What makes the movie version a more compelling than the written one is that, the movie uses a new script to which gave more effectiveness in the scenes whiles creating a good path towards character development, another reason is that the order in which the three acts were played out were significantly different in the movie which helped in the audience to have a better understanding of each character’s background. In the written version, Christine is shown as a friend to Nora, however, in the movie with its first scene, shows how more deeply and close the relationship with Christine and Nora is. As in the written version, Nora is unable to remember her friend even though Christine is in front of her, ‘Nora- (doubtfully). How do you do—Mrs. Linde You don\t recognize me, I suppose. Nora No, I don\t know—yes, to be sure, I seem to—(Suddenly.) Yes! Christine! Is it really you?’ (Ibsen; Act I). This scene took place in Helmer’s house according to the written version while the opening scene of the movie shows Christine and Nora chatting in a small diner, their conversation shows how close they are as friends. As Nora says to Christine, ‘We must write to each other†¦every week†¦you must come to visit us whenever you wish’ (Losey – A Dolls House; 1973). This drastically contrasts the written version, and while the movie scripts a re not 100% in line with the written version, it does give a better understanding of the relationship between Christine and Nora. In the written version, Christine is shown as a woman that has gone through a lot, having experiences with life and its hardship, but somehow the notion that she feels she is more knowledgeable, smart, and even sometimes, discourteous type of friend, is embedded within the story. As in the scene, where Nora talks about Dr. Rank with Christine, Christine’s response is completely left out in the movie version in order to have the character’s relationship with Nora to seem questionable. ‘Mrs. Linde Listen to me, Nora. You are still very like a child in many ways, and I am older than you in many ways and have a little more experience. Let me tell you this—you ought to make an end of it with Doctor Rank. Nora What ought I to make an end of? Mrs. Linde Of two things, I think. Yesterday you talked some nonsense about a rich admirer who was to leave you money—Nora An admirer who doesn\t exist, unfortunately! But what then? (Ibsen; Act II). That scene wen t on with Nora having no understanding of what Christine is implying or accusing her of but Christine’s response is, ‘Don\t prevaricate, Nora. Do you suppose I don\t guess who lent you the two hundred and fifty pounds’ (Ibsen; Act II). The whole use of the word ‘prevaricate’ highlights the difference between the two versions, whereas, in the movie, Christine’s response was ‘Nora, don’t you think I know that Dr. Rank loan you the money?’ (Losey – A Dolls House; 1973) with Nora’s response, ‘Are you mad? I wouldn’t have dreamed of such a thing’. The movie scene stays in line with each character and their development. The use of Christine in the story is to serve as a direct comparison to Nora’s character, the movie supports this notion. So that Christine does not seem to be patronizing Nora and creating a type of conflict between the two characters since their decision at the end of the story are very different which makes their choice more effectively.

Preventing Fetal Alcohol Spectrum disorders in New Zealand

Preventing Fetal Alcohol Spectrum disorders in New Zealand SUBMITTED BY: Harmanjot Kaur (CIB00002rv) Amandeep Kaur (CIB00002ku) New Zealand is one of the healthiest and welfare countries. The government is well aware about the fact of healthy citizens. According to Global Health Observatory Data Repository Total expenditure on health in New Zealand is increasing every year, and was 10.3% of Gross domestic product in the year 2013. This level of improvement in health has come through various health organizations. New Zealand is incorporating and following the Ottawa Charter for health promotion, which was being held for the first time in Ottawa, on 21st of November 1986. It was basically a reaction to the developmental needs of population for general wellbeing. It was based on the advancement made through the Declaration on Primary Health Care at Alma-Ata, the World Health Organizations Targets for Health all over the world. Treaty of Waitangi: New Zealand government recognizes that MÄ ori wellbeing and incapacity needs are an obligation regarding the entire area. It likewise recognizes that MÄ ori groups ought to have the capacity to characterize their own particular needs for wellbeing. Thus, while health promotion we need to consider three principles of the Treaty of Waitangi that is a Partnership, Participation, Protection (Ministry of Health, 2014). 1. Partnership: The partnership between people who are promoting health and women of New Zealand who can be MÄ ori or non-MÄ ori or someone else to create, execute, and survey strategies to promote their health. 2. Participation: The Participation is about equal opportunity and results. It comes when both health promoters and women of different cultures participate together to get positive outcomes. 3. Protection: The principal of protection is about maintaining the dignity and protecting the rich MÄ ori culture, interests, values and beliefs while promotion of health. Drinking liquor is a piece of numerous New Zealanders lives, however, to a noteworthy extent, the example of drinking reasons hurt both to themselves as well as other people. One of the serious emerging threat of alcoholism in New Zealander females is Fetal Alcohol Spectrum Disorders (FASD). It has been noted that about 3000 children born with fetal alcohol spectrum disorder every year in New Zealand (Dastgheib, 2014). Fetal Alcohol Spectrum Disorders (FASD)is an umbrella term used for a group of conditions caused by alcohol exposure to fetal. Each condition is somewhat similar to other and its diagnosis are based on the appearance of characteristic features which are different in different individual and may be physical, developmental and or neurobehavioral (National Organisation for Fetal Alcohol Spectrum Disorders, 2013). Liquor can result in harm to the unborn kid whenever mother consume alcohol during pregnancy and the level of damage is subject to the amount and frequency of liquor consumption. The adverse of alcohol also depend on age of pregnant mother, environmental factors like stress, diet, poverty, and housing. It encompasses the following diagnostic terms: Fetal Alcohol Syndrome (FAS): is utilized to depict a particular identifiable gathering of young people who all impart certain qualities: a particular arrangement of facial peculiarities, focal sensory system (CNS) dysfunction, and regularly development insufficiency. (Blackburn, 2010). Partial Fetal Alcohol Syndrome (PFAS): In this case children have few appeared symptoms, some physical symptoms and few intellectual disabilities. (Blackburn, 2010). Alcohol-related Neurodevelopmental Disorder (ARND): Causes damage to central nervous system, Child my face challenges in learning, poor motivation control, poor social aptitudes, and issues with memory, consideration and judgment (Blackburn, 2010). Alcohol-related Birth Defects (ARBD): Particular physical inconsistencies these can be heart disorders, skeletal, vision, hearing related issues. (Stratton, Howe and Battaglia 1996). There is no cure for FASD and its effects last a lifetime (Ministry of Health, 2014). So there is need to prevent the cause. HEALTH PROMOTION PLAN: Rationale: There is a need of action to reinforced endeavors to spread word about Fetal Alcohol Spectrum disorder (FASD). It is been identifies as a priority to prevent FASD and to address the gaps in delivery of service to those affected by FASD. It is underpinned by a commitment to the Treaty of Waitangi. It recognizes New Zealand’s obligations under a range of United Nations charters. So there is need have decimate the FAS from New Zealand society as almost half of NZ women are consuming some alcohol while pregnant. The alcohol consumption is not limited to the female consuming it, it is passed through placenta, as other nutrition passes to fetus. There is need to realize the fact and take an action while cooperating in a facilitated, financed and successful key heading. Population Group: This program covers all the women in their fertility age. Program description: Program includes Primary awareness, Secondary awareness and dealing with the disorder. A scope of methodologies is utilized as a major aspect of a national interchanges project to help New Zealanders settle on positive choices about their liquor utilization especially in pregnant women. PRIMARY AWARENESS Essential step: Our first step will be developing fund sources to incorporate widespread general mindfulness messages to all communities in New Zealand. Few communities including Maori, Pacific Islander females, and migrants need to be focused more because they are less likely to be familiar with terms like FASD. There need of making those people aware of such conditions so that they can abstain from drinking liquor during pregnancy. Awareness campaigns for young females: It is likely to possible that we can conduct seminars and promotional campaigns in schools starting from intermediate or higher levels, because this is the age in which child get addicted to alcohol and other things. They should be aware of fetus alcohol syndrome in there early fertility age, so that they can easily make better choices for their children. Secondly this can lead to spread the words in families and communities as well. No doubt they know about the harmful effect of drinking but not the actual effect on fetus and FASD. Mass media: Social media have great impact on the young population of the country. We can use social sites, television, YouTube to convey the message to youth. A short documentary videos will prove effective in spreading messages. As well pamphlets, brochures and health promotion posters to settle on better choices about drinking liquor. Just make people aware by themselves by promoting the adverse effects, for example, wellbeing cautioning marks or labels on liquor cans and bottles will prove effective. Utilizing broad communications to connect with our gatherings of people, we can provide online devices and other data where individuals can evaluate their own drinking and know about statistics and facts dealing with liquor. SECONDARY AWARENESS: Screening: If female consume alcohol, no matter in which amount, the female is pregnant or likely to get pregnant, it is recommended to get screening from the consultant. This will involve nourishment history, sexual wellbeing, contraception history (if taken in the past), previous pregnancy history, breast feeding etc. This all data can reveal the chances of getting FASD in her child and thus appropriate precautions can be taken to avoid it. Secondary prevention can be done with essential health care and examining nourishment, sexual wellbeing, contraception, origination and/or pregnancy with customers preceding and amid pregnancy and breastfeeding. Need to consider following advice on alcohol use before and after pregnancy: No liquor in pregnancy is the most secure decision We will encourage ladies to quit drinking liquor when pregnant and preferably when they are planning to conceive, quit it right away. Because there is no safe limit or time to drink liquor during pregnancy. If woman is not able to quit liquor, we will advise her to lessen her liquor consumption, do not refrain yourself to seek medical support. Action Plan: First and foremost action is to distribute pamphlets and brochure. The main site of getting attention will be gynecology and obstetrics wards and clinics in Auckland, where it will be of greater use. This will help us to can set up an activity plans, with shorter-term objectives and duties. For long term goals, we will target teenage girls, young women in their early twenties, to prevent FASD from root. How to deal with Fetal Alcohol Spectrum Disorders (FASD)? FASD is not actually curable, early mediation administrations help child to improve from birth to toddler age and can learn critical aptitudes. Certain therapies and conservative treatments are helpful in making child talk, walk, and collaborate with others. There are projects that can help individuals with FASD with their learning and conduct. These projects can help individuals with FASD be as free and accomplish however much as could be expected. Last but not least, do not hesitate to consult with your GP. CONCLUSION: Health promotion is not only the matter of distributing pamphlets and advertisements, it is a huge responsibility and opportunity to make society aware of its surroundings. We need to utilize the frameworks vision, objectives and managing standards. We need to gather and disperse learning, consequences of assessment and best practices are placed set up at the national level. It is a continuous process, if done with the proper vision and direction, can make effective change in community. References What is FASD? Retrieved on march 12, 2015 from National Organization for Fetal Alcohol Spectrum Disorders: http://www.nofasard.org/ Fetal Alcohol Spectrum Disorder. Retrieved on march 15, 2015 from Ministry of Health: http://www.health.govt.nz/your-health/conditions-and-treatments/disabilities/fetal-alcohol-spectrum-disorder-fasd Blackburn, C. (2010). PRIMARY FRAMEWORK: TEACHING AND LEARNING STRATEGIES TO SUPPORT PRIMARY AGED STUDENTS WITH FOETAL ALCOHOL SPECTRUM DISORDERS (FASD). London, UK: National Organization on Fetal Alcohol Syndrome. Dastgheib, S. (2014, May 9). 3000 babies affected by mothers drinking. Retrieved on march 19,2015 from Health Global Drug Survey: http://www.stuff.co.nz/national/health/10060553/3000-babies-affected-by-mothers-drinking Fetal Alcohol Network NZ. Retrieved on March 15, 2015 from http://www.fan.org.nz/fetal_alcohol_spectrum_disorder Stratton, K., Howe, C., Battaglia, F. (1996). Fetal Alcohol Syndrome: Epidemiology, Prevention, and Treatment. Washington, D.C.: National Academy Press.

Measuring Progress in the Technological Transformation of Writing Instruction :: Technology

Measuring Progress in the Technological Transformation of Writing Instruction The most provocative rhetorical moment for any new enterprise is the moment in which someone opines what the enterprise will do, will cause, or will enable. Inventor Dean Kamen claims that the Segway will revolutionize personal transportation. But we must wait and see, with varying degrees of anticipation, whether this comes true. In any popular cultural innovation one cares to name, there is an explicit or implicit claim about the way that the innovation will â€Å"change† or â€Å"transform† life, its quality, or its effect. And one of the most prolific generators of pronouncements of future effect has been that enterprise commonly called the â€Å"computer revolution.† Given that the technologized nature of composition renders it just as prone to pronouncements as to how â€Å"things will be†, and given that it’s important to assess any major enterprise by comparing outcomes to original claims, it makes sense that techno-compositionists have been making reflective and summative assertions about the state of technological writing instruction. Cynthia Selfe, Christina Haas, Barbara Blakely Duffelmeyer, and others have recently and specifically called us to look carefully and critically at the implications of what we are doing as teachers of technologized literacy. On a larger scale, It makes sense to look at the claims made in and by the profession of writing teachers about what will happen to the future of writing in a technological age. Here, we review claims made over the last ten years about the transformation of literacy, writing, and its instruction in the pages of College Composition and Communication, College English, and C omputers and Composition. We then assert how far the profession has really come, as opposed to "how far we thought we'd be," and suggest some ways of overcoming the blocks to reaching these goals. We surveyed CE, CCC, and C&C from 1992 through 2002. We looked exclusively for what we call â€Å"will† claims—that is, direct or obviously implied specific predictive claims of what technology will do to teaching, writing, and literacy, or what will happen in these environments. We focused on these strong statements, not on statements of what â€Å"ought† to happen, what â€Å"we need† or â€Å"will need† to do or â€Å"must† or â€Å"should† do. We focused on statements made directly by the authors of the articles or reviews, rather than recapitulation of other authors unless the author or reviewer used it as part of her or his own larger assertion about what â€Å"will be.

Ethnicity and Latin America Essay example -- History Latin America Ess

Ethnicity and Latin America Latin America and the American colonies were â€Å"tamed† based on completely different ideologies. From a Latin American perspective, the most important of the European explorers were of course, the Spanish and the Portuguese. These explorers arrived in Christopher Columbus’ â€Å"new world† with the express goal of bringing glory and prestige to their homeland. In stark contrast, settlers came to the colonies seeking freedom from the religious persecution in Europe. The different approaches used in each area affected how well and to what extent the African, indigenous, and European cultures combined and shaped the characteristics of the regions today. When the Europeans arrived in America in the 15th century, they encountered the American Indians for the first time. Though only some Native Americans made deliberate contact with the settlers in attempts to work peacefully, the entire population felt the new presence. In addition to the violence shown to the â€Å"savages†Ã¢â‚¬â€often in order to take their lands—diseases for which they had no immunity were introduced, therefore resulting in devastating losses of life. As attempts at civilizing the â€Å"redskins† began, some of the Natives accepted the absorption into the new society while many rejected the change and strove to maintain their culture. Years later began the long-standing and undeniably cruel establishment of slave labor in America. Whether they arrived free only to later be captured by slave catchers, or they entered by way of the West Indies as captured African â€Å"black gold†, black slaves endured over a century of oppression and di scrimination. Halfway between the end of the American Civil War and the growth of the civil rights movement, the beginn... ...Spanish and Portuguese in Latin America were far more accepting of other Europeans than of other races. To this day there remain disparities in ethnic distributions; Argentina’s population has an overwhelming 85% of European descent with very few people of mixed race, while neighboring Chile consists of 93% mestizos. The different ways in which Latin America and the United States experienced their colonization impact their societies today. Though the backgrounds of each place are different, the results were similar; the Europeans came, saw, conquered, and abused the indigenous and Africans, who built up the foundations of modern society. Despite the passage of time and wide knowledge of the horrors of our past, inequalities and prejudices against blacks and natives that began centuries ago exist even today. 1 http://www.ecrweb.org/f/March_Mission_BellW.pdf

How Social Media Communities Impact Consumer Behavior Essay

Social media has increasingly become a constant in our lives. Many people reach out to friends or family through social media, sometimes on a daily basis. Through Facebook, people can view pictures and read status updates. Twitter allows others to read status updates that are limited to 140 characters. Each of these social media tools has its advantages and disadvantages but each opens up the doors to creating an online community with others that may not be possible offline. George Herbert Mead’s theory of symbolic interactionism states that our interactions with individuals and communities shape our identities and influence our actions. Is it possible that his theory could apply to the ways in which a persons’ social media community influences his or her purchase decisions? This paper will seek to find the answer. The following thesis will include an analysis of Mead’s theory of symbolic interactionism, a literature review about communities in social media, the method used to collect data, an analysis of the data, and implications from the study. Importance of the Study As a professional marketer, I have always been fascinated with social media. At the very essence of human nature is a desire to be social. Social media has provided humans an outlet to create online communities making it easier to network with others, which satisfies some of our deepest social wants and needs. Additionally, social media has allowed users to increase the amount of people included in their personal communities, as social media is both viral, which is to say that information travels rapidly between social media users, and transparent. Social media can be considered transparent as users of sites such as Facebook and Twitter post their thoughts, pictures, and locations to their followers, which often consist of people who are not close friends or family. Social media tools have become superb channels for marketers to reach consumers. The article titled, â€Å"Expand your Brand Community Online† states that social media is important for marketers because it allows them to dialogue directly with consumers, which in turn engages consumers directly with company brands (Hanlon, Patrick, Hawkins, & Josh, 2008). Many companies, such as Audi and Dunkin’ Donuts have used social media very effectively to reach consumers. According to Wasserman (2011), out of all other brands on Facebook, Audi’s fans are the most engaged of all major corporate brands on Facebook. That consumers can reach out to companies and their personal communities via social media has created a power shift between companies and consumers. Lee (2010) contends that social media has become vastly popular for â€Å"normal people† because it allows anyone to interact with content or deliver it (p. 112). This model of communication is vastly superior to the traditional format of one-way communication between major media and its intended audience (Lee, p. 112). A company that uses social media is more likely to create relationships with members of its target demographic rather than traditional media where conversations between the medium and the audience are unlikely. Now, social media outlets such as Facebook and Twitter have made it easy for consumers to post product reviews and reach out to other like-minded individuals in their communities. As social media infiltrates our lives as consumers, before people make purchases, they are increasingly reaching out to their social media communities for opinions (Drell, 2011). Goal Consumers often want others’ opinions about items before they make a commitment to purchase. For example, they may ask about the color of a shirt, or if they should purchase a large or small purse. Social media communities provide an outlet for consumers to seek opinions, but how often and at what point in the purchase process do consumers reach out to their online communities for advice? Do the opinions provided by social media communities actually impact consumers’ purchases? These are among the key questions I will seek to answer in this thesis, including the overarching question of whether social media communities impact consumers’ purchase behavior. An exploration of Mead’s concept of the â€Å"self† reveals how it can help a company realize its brand identity and ensure the â€Å"self† portrayed on Facebook remains consistent with its understanding, and the public’s understanding of the brand. In Mead’s theory of symbolic interaction he suggested we create our â€Å"self† by figuratively peering through a looking glass to see ourselves as others do, which leads to the creation of an identity (Griffin, 2009, p. 63). As we interact with others, the â€Å"self† is constantly changing and adapting to further shape our identities, which, Mead contends, are ultimately based on how others view our â€Å"self† (Griffin, p. 63). Mead’s concept of the â€Å"self† is an apt metaphor for the process in which a Facebook profile is created and refined through communicative engagement with consumers in a digital marketplace. Using Mead’s theory of symbolic interactionism, this thesis will attempt to identify how social media communities affect consumers’ online purchasing behavior. To help answer the question of how people’s social media communities affect their online purchases, I will use numerous research methods to gather data relevant to my thesis topic. For the collection of literary sources, I will use two primary sources. First is the online databases offered through the Foley Center Library at Gonzaga. There, I will discover and collect academic peer-reviewed journal articles about the history of social media, the psychology behind the creation of personal communities and how people interact with them, and current trends in consumer purchase behavior. Another resource I will use is the online magazine Advertising Age, a primary resource for marketing professionals that includes articles about trends in digital marketing. From Advertising Age, I will search for articles about new technologies that help consumers more efficiently reach out to their social network communities. ProQuest will be my main literature database source as it contains a wide variety of academic journals suited for a thesis. Advertising Age will be a complementary source while the databases Business Source Complete and Communication & Mass Media Complete will likely serve as complementary sources. I will employ survey research to help collect data. I will create a survey instrument with a list of questions that pertain to people social media communities and how these communities affect their purchases. The survey will include a Likert-like scale of 1-3, and will allow for collection of data regarding people’s rankings of the influence their social media communities have over their purchases. Additionally, the survey will include situational questions, i.e., â€Å"If you were to buy a large purchase, would opinions from your Facebook friends impact your purchase?† Lastly, the survey also will gather information that could have an impact on the thesis question, including respondents’ age, other demographic data, and item amounts purchased online vs. offline. Organization of Remaining Chapters The following thesis will be organized into the following chapters. The second chapter will be the literature review. This chapter will cover Mead’s theory of symbolic interactionism and its relation to the creation of online communities. The literature review will also review the theory of hyper-symbolic interactionism as well as the benefits to online communities, how social media has transformed the power dynamic between companies and consumers, the differences in millennials’ and non-millennials’ use of the Internet, and gender differences in relation to Facebook. The third chapter of this thesis will introduce the scope and the methodology used to gather data. The scope of the project will be limited to people who live in Western Washington, use social media, and purchase products online. The methodology will be a Likert-like survey distributed through the survey tool Surveymonkey.com. The fourth chapter will analyze the data gathered from the survey. Lastly, the fifth chapter will conclude the thesis. It will contain method limitations as well as future studies that should be considered. How Social Media Communities Impact Consumer Behavior, 10 REVIEW OF THE LITERATURE Introduction Symbolic interactionism theory was created by Mead to describe how humans form their identity and construct a reality of social norms through interactions with others. Although human interaction methods have changed over time, most recently with the digital age, Mead’s theory remains relevant in today’s world. Applying the theory of symbolic interactionism to online networks, it can be hypothesized that online communities shape individuals’ identity and reality, and provide a vast network with which to create relationships. This literature review will further explore Mead’s theory of symbolic interactionism and its application to online communities within social networks. It will also explore how social network users create relationships that can influence their online purchasing decisions. Overview of Symbolic Interactionism Theory The theory of symbolic interactionism includes three core principles that describe how humans interact with each other through meaning, language, and thought to create our â€Å"self† (Griffin, 2009, p. 60). Mead believed that interactions are â€Å"central to the development of one’s social identity and functioning according to shared norms and values† (Tormey, 2007). Meaning is found in how a person constructs a social reality (Griffin, p. 60). The way one interacts with others, verbally or nonverbally, derives from the meaning one assigns to various interactions (Griffin, p. 60) For example, a person may see a protestor on the street picketing very loudly. This person may view the protestor as obnoxious and intrusive, whereas another person may view this person as progressive and inspirational. Each of these people has assigned a meaning to the protestor, which in return constructs a reality. The protestor’s true meaning, however, cannot be concretely defined, for each person will assign a different meaning to the protestor and interact based on the meaning he or she has constructed. The meanings one assigns to another is created through the use of language (Griffin, 2009, p. 60). When the first person sees the protestor, he or she uses language to assign a certain meaning to the protestor. Calling the protestor obnoxious assigns a negative meaning to the protestor through language. To Mead, â€Å"naming is the basis for human society† (Griffin, p. 61). Lastly, thought occurs when we refer to our inner dialogue to interpret symbols and their meaning (Griffin, p. 62). According to Mead, a person needs language to create this inner dialogue (Griffin, p. 62). Without symbolically interacting, one cannot think and create this inner dialogue, which in turn allows a person to assign meaning to others (Griffin, p. 62). When the three principles of meaning, language, and thought occur, the idea of a â€Å"self† begins to emerge (Griffin, p. 63). Mead believed we had to look outwardly to truly understand our inner selves (Griffin, 2009, p. 63). This occurred when the concept of the looking glass self was used (Griffin, p. 63). When the looking glass self is applied, people construct their identity based on how others view them (Griffin, p. 63). One’s â€Å"self† is created through interactions with others involving the use of language (Griffin, p. 63). Thus with each new interaction, a person’s self can change, which is how we evolve and create our identities. When we interact on a one-to-one basis with another we create a self based on how another views us, but when people interact within an entire community, their self is created based on the expectations and responses of the community (Griffin, p. 65). When interacting with a community, a person creates a â€Å"generalized other† based on what expectations and responses the community is perceived to have, Mead noted (Griffin, 2009, p. 65). This generalized other is our guide to behavior when interacting with community members (Griffin, p. 65). It helps a person assign meaning to actions, and to act based on the meaning one wants to assume within the community (Griffin, p. 65). As interactions become more frequent within communities, norms and boundaries are created (Lynch & McConatha, 2006, p. 89). To Mead, a community consists of, â€Å"individual actors who make their own choices. Yet they align their actions with what others are doing to form healthcare systems, legal systems, and economic systems† (Griffin, p. 65). Although Mead formed this theory long before the Internet was created, it also applies to online social network interactions. Using Mead’s concept of the lookingglass, one can see how a Facebook page is actually a creation of our â€Å"self.† Symbolic interactionism theory plays an important role in the creation of Facebook profiles and how individuals identify themselves through engaging in online communication. â€Å"When Facebook users communicate ‘what’s on their mind’ or update their status, they are offering a representation of the ‘self,’ which is based on their social interactions with others† (Ellis, 2010, p. 39). According to Ellis, there is a three-step process in which a Facebook profile reflects one’s identity in light of Mead’s theory of symbolic interactionism (p. 39). First, a Facebook user, through actions, allows other Facebook users to become aware of his or her intentions. These intentions are made clear in a person’s Facebook profile picture and profile name (Ellis, p. 39). Secondly, communication occurs, as the profile picture becomes the user’s â€Å"self.† This image is what they would like others to perceive to be their identity (Ellis, p. 39). For example, if a How Socil Media Communities Impact Consumer Behavior, 13 veterinarian laboratory chose a picture of a smiling veterinarian and a happy dog, this lab is portraying to the world via Facebook that the company is not only a veterinarian laboratory with happy veterinarians, but one that caters to dogs, and in return, the dogs will be happy. Lastly, in the three-step process the profile picture means something to Facebook users who use it to decide what their identity will be (Ellis, p. 39). The user has created a â€Å"self† through this profile picture as it brings about an identity utilizing the symbolic act of communication (Ellis, p. 39). Hyper-symbolic Interactionism Theory Hyper-symbolic interactionism is a revised theory of symbolic interactionism for online networks (Lynch & McConatha, 2006). Theorists like Mead who used symbolic interactionism to describe socially constructed worlds did so before the invention of the Internet. The classic application of symbolic interactionism theory needs to adapt and evolve to fit today’s digital society (Lynch & McConatha, p. 88). Additionally, advancements in sciences require symbolic interactionism theory to be re-analyzed (Lynch and McConatha, p. 88). Advancements in such subjects as neuroscience and psychology have allowed us to learn more about the human mind than Mead knew when he created symbolic interactionism theory (p. 88). The generalized other, as Mead explained, forms when one creates his or her â€Å"self† based on a community’s expectations and responses (Griffin, 2009, p. 65). Thus, the â€Å"self† one creates is constantly changing and evolving based on interactions with others (Griffin, p. 65). One can assume that the creation of online communities, which use different means of interaction, allows one’s â€Å"self† to evolve even more than Mead ever thought one could (Lynch & McConatha, 2006, p. 89). Lynch and McConatha propose that the creation of a generalized other still exists, but exists differently online vs. offline (p. 89). While the generalized other still helps one form a â€Å"self,† the generalized other in the digital space is different than the one Mead described (Lynch and McConatha, p. 89). Lynch and McContha (2006) claim that the generalized other humans perceive today is different than Mead’s because of technology (p. 90). Due to the decrease in varying methods of human interaction, such as phone calls and verbal communication, and an increase in similar digital interactions, we are creating our self based on a different generalized other than Mead described (Lynch & McConatha, p. 90). The generalized other that impacts one’s self in the digital age is based more on consumerism than the generalized other described in the classic theory of symbolic interactionism (Lynch &McConatha, 2006, p. 90). Hyper-symbolic interaction is Lynch and McConatha’s (2006) solution to the immediacy of the Internet (p. 91). Hyper-symbolic interaction theory explains the creation of a new type of reality based on symbols found digitally. The theory â€Å"comprises the smallest symbols such as the l’s and O’s of computer language and the tiny pixels of digital imagery, as well as the complex contemporary imagery of advertisements and commercials produced daily† (Lynch & McConatha, p. 91). The larger symbols and imagery that these details create lead to new values and norms different than other nondigital communities (Lynch & McConatha, p. 91). This digital community is filled with marketers and advertisers, which in turn affect the reality humans’ construct, including the norms and values we abide by, as well as the meaning we give to symbols. We socialize very differently in digital reality than we do in real life (Lynch & McConatha, p. 91). Additionally, the increase in digital advertising causes us to perceive marketers and ads as reality (Lynch & McConatha, p. 92). Neuromarketing is a new term to describe marketing that has emerged from this shift in reality. Neuromarketing involves the study of how consumers react to marketing messages and is based on the idea that we have three brains, the new brain, the middle brain, and the old brain (Lynch & McConatha, 2006, p. 93). There are claims that neuromarketing actually drives consumers to purchase more products through a process of discovering consumers’ needs and then integrating them within their reality (Lynch & McConatha, p. 94). Neuromarketing also taps into what is believed to be a human’s old brain, the decision-maker that makes choices based on what will help one survive (Lynch & McConatha, p. 94). A human’s reaction to the decisions made by the old brain creates a constructed reality of what we essentially need and should react to (Lynch & McConatha, p. 94). Recently, Delta Airlines used neuroscience marketing to create a budget airline called â€Å"song.† The word â€Å"song† had no meaning to the airlines, but they used neuroscience marketing to discover the word â€Å"song† produces a pleasant feeling for consumers (Lynch & McConatha, p. 94). Delta Airlines is tapping into meaning consumers associate with symbols. Do consumers realize this or is it so engrained within our newly digitally created realities? Social Network Communities The article â€Å"Consumer Behaviour in Social Networking Sites: Implications for Marketers†(2011) identifies how humans use social media and how marketers should approach users of social media (Diffley, Kearns, Bennett, & Kawalek, p. 47). Its authors assert there are two methods marketers can use to reach consumers via social media: push THE STUDY Introduction For a week, I collected survey results through Surveymonkey.com. After asking co-workers in Seattle, people on Facebook and Twitter, and others in the Gonzaga community to take the survey, I amassed 154 responses. The survey responses came from Western Washington residents who use social media, and purchase items online. Survey questions asked were specific to Facebook and/or Twitter to gain more insight into how the two social media tools affect consumer behavior online (Appendix A). Data Analysis Of the 154 total individuals who answered the survey, the majority of people were 30-39 years of age (34%), 64% were female, 57% used both Facebook and Twitter, 55% used Facebook daily and 53% never used Twitter. The majority of individuals had 200299 Facebook friends (24%) and 52% of individuals had met all of their Facebook friends. In comparison, 40% had 1-99 Twitter followers and 40% had never met their followers in person. From these data it can be deduced that those who use Facebook typically â€Å"friend† others (meaning they are added as friends in their Facebook profiles) they also know offline while those who use Twitter tend to follow or be followed by strangers. Of all Facebook and Twitter respondents, 60% responded they purchase items online and offline at the same rate. These respondents noted they typically purchased clothing and accessories online (70%). Additionally, 68% of respondents bought travel accommodations online, 50% bought housewares, 32% buy electronics, and 10% buy insurance online. When asked if they would be more likely to listen to a stranger’s online review over that of a friend, 65% said they would be somewhat more likely while 30% said they would not be likely. To determine whether a person’s Facebook or Twitter community impacts their likelihood of online purchases, I asked a series of questions in the survey regarding Facebook and Twitter. From the results of these questions, I was able to gather enough data to indicate that Facebook communities have a higher impact on how consumers purchase products online than Twitter users. These results vary slightly from my hypothesis, which posited both social media tools would influence consumer behavior. Fifty-four percent of Facebook users said that they sometimes reach out to their Facebook communities before purchasing a product. This is a large percentage of Facebook users who view their Facebook communities as a trusted source for product opinions. Overall, How Social Media Communities Impact Consumer Behavior, based on the survey results, the majority of Facebook users sampled in this study said they are open at times to the influence and opinions of their Facebook communities, while Twitter users say their communities rarely influence their purchase decisions. When asked how often they reach out to members in their social media communities for opinions about products before they purchase them, 47% of respondents said they never reach out to Facebook friends before purchasing an item. Ninety percent said that they never reach out to Twitter followers before purchasing an item. Two sets of questions asked in the survey reveal the point in the purchase funnel in which people reach out to others on Facebook or Twitter. Fifty-two percent of individuals never gather opinions from Facebook friends at any point during the purchase funnel. However, 20% reach out to Facebook friends before researching products to buy, 26% while they are comparing products after the initial research phase, and 2% directly before purchasing a product. How Social Media Communities Impact Consumer Behavior, 30 Ninety-two percent of Twitter users never reach out to followers during the purchase process. Only 2% of Twitter users reach out to followers before researching products to buy, 5% before comparing products after the initial phase and 0% directly before making a purchase. When asked how likely it was that Facebook friends would influence one’s online purchases, 48% said that it is not likely, while 51% said that it is sometimes likely. Only 1% said that it is always likely. How Social Media Communities Impact Consumer Behavior, 31 Twitter appears to have significantly less of an effect on one’s online purchasing behavior as 92% said that Twitter is not likely to affect their purchase decisions. Six percent of Twitter users said that other Twitter followers will sometimes influence their purchase decisions and 1% said that other Twitter followers almost always have an influence. How Social Media Communities Impact Consumer Behavior, 32 Fifty-seven percent of Facebook users said that they have later purchased an item they heard about on Facebook, while only 17% of Twitter users said the same. The majority of Facebook users (54%) believe that Facebook is sometimes useful when looking for opinions about what products to purchase while 41% said it is not useful. Twitter is even less useful according to respondents as 79% said Twitter was never useful when looking for opinions about what products to purchase and only 19% said it is sometimes useful. When filtering the data to discern the difference in millennials (younger than 30 years of age) and non- millennials (30 years of age and older) it appeared that millennials were more open to influence from Facebook communities than non-millennials. The majority of non-millennial respondents used Facebook everyday but never used Twitter. Sixty-four percent of millennials used Facebook every day and 27% also used Twitter on a daily basis. Millennials were more likely than non-millennials to have both a Facebook and Twitter account (61% of millennials have both compared to 53% of nonmillennial). Sixty-one percent of non-millennials purchase about the same amount of products online as they do offline and 73% of their purchases are for travel accommodations. In comparison, 57% of millennials purchase about the same amount of products online as they do offline and the majority of their purchases (77%) are for clothing and accessories. Fifty-four percent of non-millennials say that they never reach out to Facebook friends for opinions before they purchase products online, while 51% of millennials said they sometimes reach out to Facebook friends for opinions. A large majority of both millennials and non-millennials said that they never reach out to Twitter followers for How Social Media Communities Impact Consumer Behavior, opinions before purchasing a product. Millennials were more likely than non-millennials to reach out to Facebook friends before researching products to buy. Additionally, 24% of non-millennials stated that they reach out to Facebook friends to compare products after the initial research phase, and this was around the same amount for millennials (29%). Seventy-eight percent of millennials said they hear about products on Facebook that they later buy 51% of non-millennials said the same. Forty-eight percent of nonmillennials believe that Facebook is not useful when looking for opinions about products to purchase online while only 35% of millennials believed that it is not useful. The majority of millennials (61%) believe that Facebook is sometimes useful when looking for opinions about what products to purchase. Both millennials and non- millennials agreed that Twitter is not useful when looking for opinions about what products to purchase. The majority of male and female respondents who took the survey were 30-39 years of age. Sixty percent of males used both Facebook and Twitter while 36% only used Facebook. In comparison, 54% of women used both Facebook and Twitter while 43% used only Facebook. Forty-seven percent of males used Facebook daily while a large percentage (50%) never use Twitter. Women tend to use Facebook and Twitter more often. Sixty-two percent of women use Facebook daily while, like males, a large majority never use Twitter. When asked the question, â€Å"About how many of your â€Å"friends† on Facebook have you met in person?† Forty-four percent of men responded that they knew all of them, whereas 53% of females stated that they knew all of their Facebook friends offline. How Social Media Communities Impact Consumer Behavior, Sixty-four percent of men said that they typically purchase the same amount of items in store and offline with 65% of purchases being travel accommodations. On the other hand, 59% of women typically purchase the same amount of items in store and offline with 73% of purchases being clothes and accessories. When asked how often they reach out to Facebook friends to provide opinions about products they may purchase online, 57% of men and 51% of women said they never do. Fifty percent of men also said that it is sometimes likely their Facebook friends will influence their purchases and 53% said that they often hear about products that they later purchase on Facebook.. Whereas, only 47% of women said that it is sometimes likely their Facebook friends will influence their purchase decisions but 59% said that they hear about products on Facebook that they later purchase. Both genders saw Twitter followers as having only a small influence on their purchase decisions if any at all. Results of the Study Mead’s theory of symbolic interactionism states humans are influenced by community members (Griffin, 2009, p. 65). Using Mead’s idea that communities impact our perception of what is a norm, I hypothesized that social media communities would impact consumer online behavior. My belief was, that if Mead believed that communities impact our perception of reality and what is normal, then by default social media communities should influence what one purchases online. One would purchase based on what the community believes to be the best purchase. The survey results showed that Twitter communities tend to not significantly impact social media users’ online purchase behavior, but Facebook communities typically do and have the potential to become even more of influencers for consumers. How Social Media Communities Impact Consumer Behavior, Facebook results seem to fall right in line with Mead’s idea of communities as influencers. While for Twitter, the survey results indicate that Twitter communities behave differently than offline communities and Facebook communities. As the majority of Twitter users stated that their followers are strangers, they may not feel the same type of intimacy and companionship as those who use Facebook feel. This is something Lynch and McConatha (2006) touch on when introducing the theory of hyper-symbolic interactionism. Lynch and McConatha believe that due to the marketing-based reality constructed on the Internet, we no longer have the same type of community interactions as we do offline (2006). If this is so, then it is plausible that one’s Twitter community has less of an influence, especially for those who are avid Twitter users. For marketers, this study can be interpreted in two ways. First, it implies that marketers who focus on the sharing of products among social media communities to boost sales should rethink their strategy, especially if they use Twitter more than Facebook. Second, the results of the survey should inspire marketers to find a marketing method that will increase the influence online communities have on other social media users. My study showed that Facebook communities typically influence some users and have the potential to influence even more in the future. Many Facebook users surveyed seemed to value their Facebook friends’ opinions when it came to purchasing items online, and sometimes these opinions impacted their purchases. Marketers should use community influence on Facebook users as a way to increase sales and/or brand awareness. Another takeaway for marketers is the difference between Facebook and Twitter. Most of the respondents use Facebook on a daily basis and Twitter was not used nearly as How Social Media Communities Impact Consumer Behavior,   much, if at all. Out of the two social media platforms, Facebook communities are more of a community than Twitter. More people on Facebook know their Facebook friends offline, while many Twitter users did not know most of their Twitter followers offline. When comparing all of the questions pertaining to Facebook and those pertaining to Twitter, it is apparent that those who use Facebook have more of a relationship with their friends than Twitter users do with their followers. For marketers, this information is beneficial when deciding what channel would be the best to focus their attention on. CÄÆ'rtÄÆ'rescu (2010) stated that online communities create places for members to â€Å"share a sense of belonging, have a specific culture, a specific set of norms (‘netiquette’), affective ties that bind them together and a sense of shared history† (p. 82). These elements appear to be lacking in Twitter as most respondents to the survey answered that their Twitter communities were typically comprised of strangers who did not impact their purchasing decisions. Based on CÄÆ'rtÄÆ'rescu’s definition of an online community, and the lack of survey participants that use Twitter, it is questionable if Twitter constitutes a community, especially one that influences. Rather, it can be identified as a communication tool to reach out and converse with strangers but probably is not able to build relationships like Facebook does. In my opinion, Facebook feels more like a community than Twitter. Answers from the survey support this notion, as many of the respondents stated that they knew Facebook friends offline, while Twitter followers are comprised mostly of strangers. Based on Mead’s concept of a community as an influencer, I assumed that people would reach out to their Facebook communities to help shape their opinions, more than they would on Twitter. What my survey discovered was a good portion of Facebook users felt How Social Media Communities Impact Consumer Behavior, like Facebook was a good method of gathering opinions before purchasing a product, as 50% of survey respondents used Facebook communities this way. Respondents seemed to regard Facebook as a community full of influences, which could help shape not only the Facebook users’ identities, but their purchasing opinions. Greenleigh (2010) found that 84% of millennials turn to online communities before purchasing an item. The survey results from my study found the opposite. On average, 50% of millennials who responded to my survey said that Facebook influenced their purchasing decisions. In particular, when asked how often they turn to Facebook communities before purchasing an item, only 51% of millennials said that they sometimes do and 47% said that they never do. Greenleigh also found that millennials were 51% more likely to trust strangers when purchasing products, over family and friends. Again, my study contradicts Greenleigh’s notion. Sixty-five percent of millennials said that they would sometimes listen to a stranger’s online review of products over their friends. While 29% said they would not be likely to and a small margin of 6% said they would always listen to a stranger’s online review. According to Thompson and Lougheed (2012), women are on Facebook more often than men and due to this have increased anxiety. While my study did not measure the amount of anxiety one feels from social media, it did find that women tend to spend more time on Facebook than men much like Thompson and Lougheed stated. Forty-seven percent of males used Facebook daily while 62% of women use Facebook on a daily basis. What is surprising about the results when comparing men and women’s Facebook tendencies, is the smaller influence Facebook communities have on women than men. Although women said that they used Facebook more often than men on a daily basis, they How Social Media Communities Impact Consumer Behavior, were less likely to be influenced by Facebook communities when purchasing a product online than their male counterparts. However, women tend to contradict this statement when they are later asked how often they purchase items after hearing about it on Facebook and 59% say that they sometimes do. In comparison, a smaller percentage of men say the same. How Social Media Communities Impact Consumer Behavior, SUMMARIES AND CONCLUSIONS Limitations of the Study While my study produced interesting results, I believe there is room for my improvement within my study that would have produced better results and more reliable data. One such issue that I would have changed was my desire to limit the location of participants in the survey. My study focused solely on Western Washington individuals with the belief that they would believe an adequate sample size to study. While my sample size provided reliable data and provocative insights, I am curious whether a larger sample size would have impacted the results I received. Would people in Eastern states view Facebook and Twitter differently than people in Western Washington? I think my sample size was drawn too narrowly to make a conclusive statement. A second problem with my study is due to time constraints. I was only able to gather data using one method. With more time, I would have implemented an additional method. Another data source would have provided more insights on how social media communities impact consumer behavior online. While my survey, provided adequate enough data to analyze and make a prediction, a method, such as an in-person user research study, would have provided additional results to analyze. Further Studies or Recommendations For further evaluation of how social media impacts consumer behavior online, other studies should be explored. While my thesis only looked at the impact of social media communities on consumer behavior online, another avenue I would have liked to pursue would have been the impact of a company’s Facebook page on consumer behavior How Social Media Communities Impact Consumer Behavior, online. For instance, if an online consumer likes or interacts with the Nordstrom Facebook page, are they then more likely to purchase from Nordstrom online? Additionally, another study that could provide interesting results would be how Facebook advertisements impact consumer behavior online. Many companies purchase these ads hoping that they will entice Facebook users to visit their company page, purchase their product, or recommend the product to others. While data are available on these advertisements to the companies that purchase them, such as number of clicks on ads, a study could help indicate if they actually influence Facebook users to perform the wanted action. The data only show numbers, but a study could help identify the psychology behind the numbers and why a person may click on one company’s Facebook ad over another. Conclusions Social media continues to play a role in many people’s lives. From finding information about friends to perusing a company’s Facebook page to gain insight into their products, many of us use social media constantly. While our purposes for using social media may vary, we all have created communities we interact with within our social networks. According to Mead’s theory of symbolic interactionism, the way we interact with individuals shapes our identity. Thus, it can be thought that how we interact with others on social media also can shape our identity. Mead also described the importance of a community’s influence. My thesis seeks to understand if a social media user valued their social media communities’ influence when it came to purchasing products online. I hypothesized, based on Mead’s rationale, that if offline communities How Social Media Communities Impact Consumer Behavior, 41 impact our identities and actions, then social media communities should perform the same way. To obtain this information I distributed a survey to respondents in Western Washington who use Facebook and Twitter as well as purchase items online. When analyzing the results, many interesting insights were noticed. The respondents of the survey interacted more with friends and family on Facebook than they did on Twitter. The majority of Twitter followers one had were strangers. Thus it can be deduced that Facebook is more like an offline community that Mead describes than Twitter. When it came to answering my overall thesis question of whether or not social media affected consumer online behavior the survey showed surprising results. It was found that Twitter had very little influence on consumers and more than likely they never reached out to Twitter followers at any point during the purchase process for opinions. Facebook friends, on the other hand, had more of an influence on Facebook users. Around 50% of Facebook users reach out to their Facebook communities before purchasing an item. Thus, results for Facebook align with Mead’s theory of symbolic interactionism. In conclusion, the survey I distributed found that social media communities in general, do have an influence on what products social media users purchase online, with Twitter having a very minimal amount of influence and Facebook communities having a relatively high level of influence. How Social Media Communities Impact Consumer Behavior, 42 References Budzanowska-Drzewiecka, M. (2011). Social conditioning of purchasing decisions of 9-11 year-old consumers. Journal Of Customer Behaviour, 10(2), 143-160. doi:10.1362/147539211X589555 CÄÆ'rtÄÆ'rescu, I. (2010). Utility of online communities — ways one can benefit from one’s online life. Journal Of Comparative Research In Anthropology & Sociology, 1(2), 79-91. Retrieved from http://web.ebscohost.com.proxy.foley.gonzaga.edu/ehost/detail?vid=54&hid=110 &sid=9a83f789-ffbb-4d09-ad3369f906fba08e%40sessionmgr14&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d# db=sih&AN=55558221 Dellarocas, C., Gao, G., & Narayan, R. (2010). Are consumers more likely to contribute online reviews for hit or niche products?. Journal Of Management Information Systems, 27(2), 127-157. doi:10.2753/MIS0742-1222270204 Diffley, S., Kearns, J., Bennett, W., & Kawalek, P. (2011). Consumer behaviour in social networking sites: implications for marketers. Irish Journal Of Management, 30(2), 47-65. Drell, L. (October 25, 2011). Social consumers and the science of sharing. Mashable. Retrieved from http://mashable.com/2011/10/25/social-consumersharing-infographic/ Ellis, K. (2010). Be who you want to be: The philosophy of Facebook and the How Social Media Communities Impact Consumer Behavior, 43 construction of identity. Screen Education, (58), 36-41. Retrieved fromhttp://proxy.foley.gonzaga.edu:2048/login?url=http://search.ebscohost.com/l ogin.aspx?direct=true&db=ufh&AN=51533387&site=ehost-live Garfield, Bob and Levy, Doug. (January 2, 2012). Ignore the human element of marketing at your own peril. AdvertisingAge. Retrieved from http://adage.com/article/news/dawn-relationship-era-marketing/231792/?page=1 Greenleigh, Ian. (January 24, 2012. Talking to strangers. How social influences millennials shopping decisions. Retrieved from ‘ http://www.bazaarvoice.com/blog/2012/01/24/infographic-millennials-willchange-the-way-you-sell/ Griffin, Em. (2009). A First Look at Communication Theory. New York, NY: McGraw-Hill. Hanlon, P., & Hawkins, J. (2008). Expand you brand community online. Advertising Age, 79(1), 14-15. Retrieved http://proxy.foley.gonzaga.edu:2048/login?url=http://search.ebscohost.com/login. aspx?direct=true&db=ufh&AN=28225980&site=ehost-live Lee, D. (2010). Growing popularity of social media and business strategy. SERI Quarterly, 3(4), 112-117. Ligas, M., & Cotte, J. (1999). The process of negotiating brand meaning: a symbolic interactionist perspective. Advances in Consumer Research, 26(1), 609-614. Retrieved from http://proxy.foley.gonzaga.edu:2048/login?url=http://search.ebscohost.com/login. aspx?direct=true&db=bth&AN=6686384&site=ehost-live How Social Media Communities Impact Consumer Behavior, 44 Lynch, M. and McConatha, D., (2006). Hyper-symbolic interactionism: prelude to a refurbished theory of symbolic interaction or just old wine? Sociological Viewpoints, Spring 2006, Vol. 22, p87-96, 10. Retrieved from http://web.ebscohost.com.proxy.foley.gonzaga.edu/ehost/pdfviewer/pdfviewer?si d=9a83f789-ffbb-4d09-ad33-69f906fba08e%40sessionmgr14&vid=44&hid=110 Tormey, P. (2007). The thursday speeches: how coach don james used words and mental images to build a college football powerhouse. (Unpublished doctoral dissertation). Gonzaga University, Spokane, WA. Wasserman, T. (2011). Audi has the most engaged fans on Facebook. Mashable. Retrieved from http://mashable.com/2011/04/22/audis-facebook-bieber/.

Break-Even Analysis

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