Vietnam Free Essays

string(175) in a similar design as past war vets * This was a monstrous change from before when the ANZACs were treated as legends * The awfulness of this was as much as the Aust. Book reference Author| URL| Retrieved| Skwirk| From the appearance of the main armada, Vietnam was a disruptive issue * Australia sent an aggregate of 60000 soldiers, 521 kicked the bucket and 3000 were injured * truth be told, Vietnam is portrayed as the reason for the best political and social contradiction and change * Many draft resisters, reliable dissenters, and nonconformists were fined or imprisoned, while officers met a threatening gathering on their arrival home. The experience of Vietnam waited with the warriors for long after they got back. Social Impacts: * Public reaction experienced a few phases during the war. We will compose a custom paper test on Vietnam or then again any comparative subject just for you Request Now * Early on, when Australia’s association was insignificant with just the job of preparing Vietnamese warriors, general assessment was less basic, troops just sent to truly battle in 1965, they were simply preparing South Vietnamese fighters structure 1962 onwards * Many, similar to the pattern in the mid 60s, started to grasp the US association and thus support came about * Most concurred with the danger of the socialist domino affect(although Menzies engineered a great deal of this), which likewise prompted the acknowledgment of Australian inclusion in the mid 60s * Also, in the mid 60s, Australia was still preservationist, and the possibility of resistance and testing authority just set in later in the decade and the 70s. This implied at an opportune time many advised from scrutinizing the government’s choice. * As much as war wasn’t perfect, in the early parts, before induction, Australian’s acknowledged the war or gave little consideration as the Australians battling were fighters who joined the Army * The socially troublesome effect of Vietnam showed up post 1964 when the National Service Act was presented. This had the consequences of sending reluctant Australians to war. Draft resistors who were esteemed to not have genuine reasons were imprisoned on neglecting to conform to the National Service Act * They were discharged in 1972 when Whitlam finished enrollment * The alteration of the Act in 1965 affirmed the inescapable that national hirelings could be conveyed abroad, to Vietnam. * First time, an Australian was recruited to battle outside of Aust. erritory * Socially, some differ more with the thought of induction than the war itself, this possibly alluded to the way that socialist uneasiness was as yet solid and the Domino hypothesis was genuine, just not sufficiently able to make individuals ignore individual flexibilities. * This prompted enemy of war and hostile to enrollment fight bunches including * DENNIS TEXT * YCAC-Youth Campaign Against Conscription. 1964-7 SOS-Save our Sons. * Formed by parent bunches who didn’t need their children sent to Vietnam. * Formed in 1965, Australia wide, basically female commanded office. * Women were blamed for being ‘bad mothers’ and socialists when they moved toward MPs or authority * SOS saw numerous Liberal voters move to the Labor camp. SOS was one of the principal theaters that permitted ladies articulation. * Basically observed ‘everyday suburban’ ladies become nvolved in governmental issues and making a move to impact political choices * The women’s development of the 70s profited by hostile to enrollment campaign gatherings, for example, SOS * Draft Resistance Mo vement. Framed 1968 * The Committee for Defiance of the National Service Act. Framed 1969 * Vietnam Moratorium Movement * Formed in 1970, by then Vietnam was the longest war we had served in * Took type of tranquil fights including numerous Australians from all states. This featured the developing restriction, and somewhat stunned the legislature * ALP, and Gough took care of this gigantic open exhibition * Moratorium occasions were for a huge scope and generally tranquil, these showings appeared to largerly affect government and political change. The administration understood that, non-radical Australians had solid sentiments about the war. * Really impelled the decay of Aust. Inclusion in the war * The way that consistently, the repulsions of Vietnam were communicated on Aust. elevision sets, the development accumulated movement * The Movement stirred the individuals, the less extreme who wouldn’t regularly fight, fought such was the extraordinary emotions about the war * This development effectively crusaded for two causes; the abolishment of induction and the withdrawal of troops from Vietnam * Politically impacted the Labor parties win of the 1972 political race, finishing 23 years of Liberal guideline * Interestingly, just in 1969 anyw ay did an assessment of public sentiment propose that a lion's share contradicted the war itself. Up to that point, the clamor was principally established in the issue of enrollment as opposed to struggle itself * However, as turmoil developed, numerous enemy of recruit bunches became against war with the expectation that solitary the finish of the war would end induction. * Another gigantic impetus for against recruit fights was the detailing of the war. * Vietnam is viewed as the first ‘live war’ where the abominations happening were being communicated into Australian parlors. This made sending youthful Australians into war without wanting to much increasingly ill-conceived. This likewise prompted a scrutinizing of whether this was ‘just’, or being embraced in the most human way that is available. * This had the impact of additionally turning numerous enemy of recruit gatherings, to become against war out and out. The way that Vietnam was ‘live’ likewise helped the downfall of the Liberal government as individuals had direct proof to addre ss what the legislature was getting Australia and especially our youngsters into. Following the Labor triumph, and Gough Whitlam’s request for withdrawal, social effect for the returning troopers would result * Trade Unions additionally contradicted the war, they named it ‘blood for Dollars’ or ‘diggers for dollars’ on the grounds that they accepted we were just battling to the US would keep up its venture into Australia. This view was not so much right * By the last stages, the bigger larger part of restriction originated from college understudies. From the outset, the response was unobtrusive and numerous just saw the war along their favored ideological group lines * However, following induction, uni understudies started to turn out in full power. A portion of this opinion started to be partaken in the more extensive network as the war advanced into the late 60s * One of the significant social effects of the war was the destiny of the brought troopers back. Because of the open idea of Vietnam and the outrages that Australian individuals saw the veterans were not commended in a similar manner as past war vets * This was a gigantic change from before when the ANZACs were treated as legends * The deplorability of this was as much as the Aust. You read Vietnam in class Exposition models Individuals were affected by what they saw, the genuine troopers were scarred unmistakably more fundamentally by what they encountered direct. * This aggravated the negative understanding of the returned officers as not just where they minimized they had nobody yet each other that could comprehend what they’d experienced. * These effects went on for any longer after the last Aust. Troops returned in 1972. * This has suggestions for congruity and change as following Vietnam, just because national workers and fighters weren’t rewarded with a similar profound respect. The ANZAC adoration that appeared to follow past veterans didn’t happen with our Vietnam veterans. * This was a huge change in our perspectives towards the military Political Impacts: * On face esteem, it’s simple to state Vietnam cost the Liberal party government following 23 years of rule * However after looking into it further plainly the political accord on Vietnam fluctuated between 1965-1972 * White Australia Policy finished in 1972 * We opened our outskirts to non-white displaced people. This in itself was firm and troublesome. A considerable lot of these outcasts battled close by our warriors yet we despite everything had this dread of non-white foreigners compromising the ‘Aust. Method of life’ * Discontent politically just truly accompanied Menzies presentation of Conscription on 1964. * However, Holt won the November 1966 political race in a huge triumph, featuring that social discontent was not at its pinnacle. Enrollment crested later * The political impact of Vietnam likewise turned out to be progressively unmistakable post 1967 when Edward Gough Whitlam became pioneer of the restriction. He lead a wild battle against enrollment which spellbound a swing of Liberal voters to the Labor party * This is the point at which the dissent development too topped and was in full flight * 1969 political race, under Gorton featured the swing of voters. From the ALPs whipping of 1966 they expanded their offer in the House of Reps from 41 to 59 seats featuring the adjustment in votes. * The Liberal pre ferred position was just 7 seats now * Whitlam would proceed to win the 1972 political decision with guarantees of withdrawal from Vietnam and the abolishment of enrollment. The political scene was at long last moving to progressivism after numerous years on traditionalist principle. This additionally started to occur on a state level * WA, NSW, TAS and SA all went from Liberal to Labor in decisions between 1972-1975 not long after the war * The Liberal’s National Services Act, was the single arrangement that truly achieved the ruin of the Government * as far as Political gathering support, the every significant gathering bolstered the war right off the bat * Liberal help proceeded all through * The DLP were extremely hostile to socialist so likewise upheld the war. The ALP gradually started to contradict the war, as a methods for assaulting the administration and furthermore their objection likewise spiked when enrollment was presented * Gough Whitlam no uncertainty utilized the troublesome nature, and ALPs disapprov

Dealing with the Hard Days of Work essays

Managing the Hard Days of Work papers Secondary school understudies are dynamic, vigorous and loaded with life that is anticipating to be devoured using any and all means. In any case, the most dynamic understudies would be the seniors since they have less school work to manage and all the more spare time to spend. Despite the fact that most of seniors have all the more leisure time, there are still some non-seniors who additionally have some time on their hands. A large portion of the understudies who have additional time really discover something great to utilize it for. These understudies go out into this present reality and search for employments, for the most part ones that pay the lowest pay permitted by law since other well paying occupations are not that simple to discover. In any case, it changes for every individual to either work numerous hours, or only a couple of hours. There are benefits and furthermore drawbacks for working numerous hours. A couple of advantages may be keeping the children off the avenues and learning work abilities. However, a few burdens may be an excess of stress, no time for a public activity, and less time to spend on instruction. Working a long move at work is useful for the understudy since this understudy will learn abilities for times that the person will utilize them for. The understudy will learn people groups abilities since the person should speak with the client to comprehend their necessities. These activity abilities will keep the understudy sorted out in their life with the goal that they will have the option to converse with individuals in a fitting way. In McJobs by Ben Wildavsky, the writer composes Ninety-four percent of representatives said their occupations helped them learn collaboration, 89 percent figured out how to manage clients, and 69 percent built up an attention to how a business runs, giving us that laborers are learning new things by dealing with their clients with assistance from their kindred workers (264). Teenagers have a decent pine for smoking, drinking liquor and consuming a few medications. I believe that working these long moves are useful for the explanation of not letting understudies twist their bodies fr ... <!

Richard Kims Lost Name Essay Example | Topics and Well Written Essays - 500 words

Richard Kims Lost Name - Essay Example Korean echoes the boy’s stresses over the progressions he sees at school. The Koreans are confounded about the new arrangement of practices the Japanese specialists subject them to. Their solitary alternative is to dependent upon their lords. The Koreans had to disavow their names. Rather, they took up new Japanese names. This is something that turns out poorly with the Korean individuals. They have an inclination that the progenitors must be irate about the difference in names. They should be furious that the colonizers are taking their social character. At a certain point, the narrator’s father takes the little fellow to the graveyard with the goal that they can approach the progenitors to excuse them for mortification the dropping of the genealogical names (Kim, 6). The Koreans experienced intense and agonizing occasions under the Japanese standard. Colonization prompted the loss of social legacy among the Korean individuals. Their nationality was the wrecked an agon izing encounter that they should live with. The kid, in Lost Name, says, my new name, my old name, my actual name, my false name? (Kim, 57). This statement shows the disarray that the Koreans have after their provincial bosses change their names. The colonization additionally accompanied thoughtfulness. The Koreans were required to go to class; they improved foundation; Korea turned out to be progressively industrialized; urban focuses developed and the economy improved. These are the positive parts of the colonization. Political examiners contend that, in spite of the oppression and mercilessness utilized by the colonizers on the Koreans, Korea turned out to be monetarily steady and prosperous than it was a few decades back (Kim, 89). The Koreans reacted by minor fights yet these were obstructed by the Japanese military who squashed any protesters. The greater part of them neglected to adjust their new names; rather leaning toward their tribal names. They considered their way of li fe better than some other. They battled to ensure their social legacy and recover their lost pride.â

A Psychological Reading of The Metamorphosis by Franz Kafka - Literature Essay Samples

Gregor Samsa’s unconscious can be explained through three important symbols prevalent in The Metamorphosis. According to the Freudian theoretical framework, these three symbols are personified in Samsa’s mother, father and sister. For Samsa, his family members represent his id, superego and his ego. Samsa’s sister represents his id, his father represents his superego and his mother represents his ego. Within a Freudian framework, the id represents the subconscious drive of appetite, survival and primal desire. The superego has to do with disciplining the id, and provides the capacity for shame, guilt and repression for the sake of social acceptance. The ego has to do with a realistic balance between discretion and self-denial and the satiation of appetite along with the realization of personal satisfaction. Samsa’s sister, the â€Å"id†, fits her role by predicting Samsa’s immediate needs. She provides Samsa with food, and when Samsa rejects the food he’s given, experiencing a new appetite, Grete, his sister, reacts by bringing him an array of food from which he can freely choose what he would prefer to eat: â€Å"To test his taste, she brought him an entire selection, all spread out on an old newspaper.† (Kafka, 13) Likewise, when Samsa desires space for ease of mobility, Grete picks up on this, and does her very best to move furniture that is much to heavy for her in order to accommodate her brother: â€Å"†¦And so she got the idea of making the area where Gregor could creep around as large as possible and thus of removing the furniture which got in the way, especially the chest of drawers and the writing desk. But she was in no position to do this by herself.† (Kafka, 18). When the rest of Samsa’s family tries their best to block Samsa out of their view, Grete goes out of her way to meet his immediate needs. When Samsa is in his infant stage of his transformation, Grete cares for him as though he were a baby. However, as Samsa matures as an insect, his immediate needs become harder to satisfy, and he loses his appetite. The more insect-like Samsa becomes, the less he tends to his own well-being: â€Å". Streaks of dirt ran along the walls; here and there lay tangles of dust and garbage.† (Kafka, 25). The force that reinforces Samsa’s low self-esteem associated with his transformation is his superego. This is represented well by his father. It is Samsa’s father who pelts him with apples in order to subdue his behaviour after an altercation between Samsa’s mother and Grete: â€Å"Further running away was useless, for his father had decided to bombard him. From the fruit bowl on the sideboard his father had filled his pockets, and now, without for the moment taking accurate aim, he was throwing apple after apple.† (Kafka, 22) The father assumes the worst of Samsa and aims to beat him into submission and silence. The father also su its his role in his adherence to a strong work ethic and deigning to authority. The father refuses to remove his banker’s uniform except by force, as he is overly committed to his servile position as clerk: â€Å"But now he was standing up really straight, dressed in a tight-fitting blue uniform with gold buttons, like the ones servants wear in a banking company.† (Kafka, 22).The superego is domineering and intimidating, and the stronger it becomes, the weaker Samsa becomes: â€Å". Gregor wanted to drag himself off, as if he could make the unexpected and incredible pain go away if he changed his position† (Kafka, 22).Samsa’s mother suits her role as the Ego as she balances both her husband and the daughter. When Grete attempts to push an oversized dresser out of her brother’s room, her mother tries to calm her zeal by trying to convince Grete to leave it be: â€Å"I think it would be best if we tried to keep the room exactly in the condition it w as in before, so that, when Gregor returns to us, he finds everything unchanged and can forget the intervening time all the more easily.† (Kafka, 19). As well, when the father tries to kill Samsa with apples, the mother tries to calm his fury by running to him and calming him down: â€Å"As her hands reached around his father’s neck, and she begged him to spare Gregor’s life.† (Kafka, 23).Unfortunately for Samsa’s ego, the mother is often silenced for the sake of the two other layers of unconsciousness. Seeing Samsa in his insect state throws the mother into a fainting spell. This suggests that Samsa’s unconscious self is in a state of civil war, where his desire is fighting with his duty to the point that his sense of reality and equilibrium is breached. Samsa is effectively made insane by anguish and dissatisfaction, and only when he is eliminated from the picture does sanity restore itself: â€Å"Leaning back comfortably in their seats, they talked to each other about future prospects, and they discovered that on closer observation these were not at all bad† (Kafka, 34). Samsa’s family is therefore representative of his state of mind. His id and superego are caught up in an internal conflict that his ego cannot resolve. This leads to his ultimate self-destruction, which, sadly, is the only thing which restores peace. What Kafka is effectively suggesting here is that the removal of Samsa, or his suicide, is the only way to relieve him (and everyone else involved) of his tremendous burden. Kafka, Franz. The Metamorphosis. Trans. Ian Johnston. Nanaimo: Malaspina University-College, 2009. Web. 2 Feb. 2010. https://records.viu.ca/~johnstoi/stories/kafka-e.htm>.

Does Caffeine Affect the Taste of Coffee and Cola

Have you ever wondered whether  caffeine has a flavor of its own or whether decaffeinated drinks taste different from their caffeinated counterparts because of this ingredient? If so, heres what you need to know. The Flavor of Caffeine Yes, caffeine has a flavor. On its own, it tastes bitter, alkaline, and slightly soapy. In coffee, cola, and other beverages it contributes this flavor, plus it also reacts with other ingredients to produce new flavors. Removing caffeine from coffee or cola changes the flavor of the drink because the resulting products are missing the bitterness of caffeine, the flavors resulting from interactions between the caffeine and other ingredients in the product, and also because the process of removing caffeine may impart or remove flavors. Also, sometimes the recipe for decaffeinated products differs by more than just the absence of caffeine. How Is Caffeine Removed? Caffeine is often added to cola, but it also naturally occurs in the leaf extracts used as flavorings. If caffeine is omitted as an ingredient, others need to be added to approximate the original flavor. Removing caffeine from coffee is more complicated because the alkaloid is part of the coffee bean. The two main processes used to decaffeinate coffee are the Swiss water bath (SWB) and ethyl acetate wash (EA). For the SWB process, coffee is decaffeinated using osmosis in a water bath. Soaking the beans can remove flavor and aroma as well as caffeine, so the coffee is often soaked in water enriched with caffeine-free green coffee extract. The end product is a decaffeinated coffee with a (milder) flavor of the original beans, plus the flavor of the coffee extract. In the EA process, caffeine is extracted from the beans using the volatile organic chemical ethyl acetate. The chemical evaporates, plus any residue is burned off during the roasting process. However, EA processing does affect the flavor of the beans, often adding a fruity flavor, like wine or bananas. Whether this is desirable or not is a matter of taste. Does Decaf Taste Better or Worse Than Regular Coffee? Whether decaffeinated coffee tastes better or worse than the regular cup of joe is a matter of personal preference. Decaffeinated coffee doesnt usually taste  a lot different, just lighter. If you like the flavor of a dark, bold roast, decaffeinated coffee probably wont taste as good to you. On the other hand, if you like a light roast, you may prefer the flavor of decaf. Keep in mind, there are already huge flavor differences between coffee products because of the origin of the beans, the roasting process, and how they are ground. If you dont like the flavor of one decaffeinated product, that doesnt mean youll necessarily hate all of them. There are even coffee varieties that naturally contain less caffeine, so they dont need to undergo additional processing.

President Gerald Ford Essay - 1433 Words

President Gerald Ford Outline I. Introduction II. Early Life III. Presidency IV. Conclusion V. Bibliography Introduction Ford may not be the most important president during his time, but he did more than some presidents did for the people. One of them was raising their spirits and hopes for the people to the government. He helped people gain confidence in their president again after losing confidence with Nixon. He set new records and started getting the United States on its feet again after having a very hard time in the past. He started his presidency with an oath on August 9, 1974 which he said - Our long national nightmare is over (4, page 422) which started his†¦show more content†¦He joined the Navy and was discharged as lieutenant commander. He married Elizabeth Bloomer Warren and entered the Republican primary in Michigan during 1948. November, he was elected to the House of Representatives and was reelected every two years till 1973. In the House, he was know to be a moderately conservative, hardworking member of the Republican Party. In 1965, he was the Republican House leader.(1,page1) While in the House of Representatives, he announced: A Republican of the Presidents domestic policies...Its going to be rough going for him around here. Congress will write the laws, not the executive branch. (3, page 29) Presidency After Agnew resigned, Ford was then nominated as Vice President from the House of Representatives. About six months later, The Watergate scandal forced Nixon to resign. Ford set records as the 1st president in history who had not been chosen in a national election as President or Vice-President. He soon pardoned Nixon for the crimes he might of commited during office. Ford wanted people to look ahead and stop worrying about Nixon and Watergate. As soon as he got in office, the country had an economic slump which had a recession combined with inflation causing a stagflation. He had other problems too, he had a running battle with the Democratic Congress. He had vetoed 61 bills and had 12 vetoes overridden. TheShow MoreRelatedPresident Gerald R. Ford736 Words   |  3 PagesNixon, because of the Watergate scandal (break-in of Democratic National Committee headquarters and the cover-up) and other issues, resigned in August of 1974. Vice President Gerald R. Ford became President. Ford Years (8/1974-1977) †¦ President Gerald R. Ford was not exactly an expert in the area of economic issues. Unfortunately, his advisors did not seem to be much better. Urging people to wear WIN buttons (win inflation now) was not exactly a serious attempt to improve the economy. StagflationRead MoreGerald Ford s President Of The United States943 Words   |  4 PagesDylan Marrone Weiss Research Paper Gerald Ford What makes a great president? Being the President of the United States is one of the most difficult positions to be in. 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Ford gave a speech pardoning his predecessor, former President Richard Nixon, of all offenses against the United States that he may have committed during his presidency. The announcement was made live on September 8, 1974. The speech was written to persuade the country to agree with the pardoning of Nixon and forgive him for the crimes he had committed against his country. Ford states that â€Å"Theirs (Nixon’s

Cost Behave in Management Accounting

Question: Discuss about the Cost Behave in Management Accounting. Answer: Introduction: Cost behave in two basic way in cost accounting. With the increase in output, either the cost of products increases or the cost remains indifferent regardless of level of output. Variable cost may be defined as the cost that varies with the level of output produced. For example, labor and raw material requirement in producing the output. Corporate expense is regarded as variable cost and they fluctuate with output level. Depending upon the volume of production of organization, variable costs varies. With the increase in level of output, the variable costs increases and they fall with the fall in level of output. There is a significant difference between variable cost and fixed cost as the later remains unchanged irrespective of level of output produced. Fixed cost within an organization is rent, office suppliers and insurance. Total costs comprised of fixed as well as variable costs. A project can be completed and the necessary factors incudes variable costs that may involve direct labor costs or direct material costs. The packaging of the product o company involves the variable costs, as the coast would vary depending upon the number of packages. Cost of packaging of the product would increase if the company increases the volume of products it is producing. On the other hand, there would be a fall in cost of packaging if the fewer products were sold. Discussion: Fixed costs are such costs that must be incurred by the company whether the products are produced or not. Over the range of production or specified period, the fixed cost remains fixed. With the increase or decrease for products produces and sold, the fixed costs remains unaffected. It is incurred even if the company is having zero production. Regardless of the business activities of the company, they have to incur and pay fixed costs. Along with the variable costs, fixed costs is also regarded as one of the component of total costs. Irrespective of level of production, it is not possible for the business to avoid fixed costs, as it is an operating expense. Break even analysis usually make use of fixed costs that is used to determine the production level, pricing and sales (Otley Emmanuel, 2013). It is regarded as the level of costs under which the company does not make profit nor it incurs loss. The total cost structure of company is decomposed into total fixed costs and total variable costs. An organization is able to ensure its level of profitability with the help of its total cost structure. The total amount of revenue required by the company so that the total variable and fixed costs expenses are covered is determined by break-even point during specified time. Revenues can be stated in different measurement such as it can be measured by delivering the services in hours or it can be stated in units. The level of output at which the total cost of doing the business or costs involved in producing the output is exactly equal to the total amount of revenue earned by the business is the break-even point (Kaplan Atkinson, 2015). An organization can calculate the sales revenue by multiplying the price of the products by the number of level of output produced. Such calculation can be done at any level of output produced. A company uses assumption for calculating the break-even point that change in revenue is associated with the change in level of sales. However, such assumption may not hold true in some of the cases because, it is certainly possible that company will have varyi ng degree of profitability due to the diversion of products. For grabbing the attention of customers and with the variation in demand, the company may diversify the customers. There are many reasons that is attributable to increase in the selling expense and it may increase due to selling the products in diversified market and not due to selling expense arising from the additional unit production. It is the reason that the selling price in two different markets will be different. The market price of security is exactly equal to the costs at the price level that is determined by using the break-even analysis. In the event of trading options, buyers of option is reached at the option providing using the break even analysis and it is the price that must be reached by buyer for buying the options for avoiding loss if the options are exercised by them. Premium paid and the exercise price determines the breakeven point for a byer buying call option. On the other hand, the break-even point for buyer of put position is determined by subtracting the premium paid from the strike price. For purchasing the right to sell or buy the particular stocks at a specified time, options are exercised by investors. It is required by investor to become aware of the market price and whether they are generating loss or gain. Therefore, break-even is considered important to investors as it helps them with the investment decisions. Subtracting all the associated variable costs form the price of products gives the contribution margin and for each unit of products sold, the result is incremental profit. The total earning available for generating the profit and paying the fixed expenses is given by the total contribution margin. In situation of special pricing, the decision to allow a lower pricing is determined by contribution margin. It would not be wise for the organization to sell the product at price where the contribution margin is negative or excessively low. The concept of contribution margin is applicable in many areas and it includes profit center, subsidiaries, product line, customer sales and distribution channel. The contribution margin can be obtained by deducting the total variable costs from the revenue generated by the net revenue. The variable cost of any products involves cost of direct raw material and sales commission for selling the products. The contribution margin ratio is expressed as percentage and it is the difference between sales and variable expense. Analysis: In association with team logos, Kincaid Company sells flags. The company has a variable cost expense of $ 4.20 per flag and the total fixed costs stands at $ 639600. Hence, the price of each flag to be sold is $ 12.00. It is point, which is, pre-determined at which the investor would exit the market if it were in profitable position. KinCaid Company sells flags at the breakeven point of 82000 flags and this is considered as the target of the company products to be sold every year. The target profit is compared with the actual income generated a n depicted in the income statement and it is obtained from the process of budgeting. The formal for calculating the target profit is obtained by deducting the variable as well as fixed costs from the net revenue. It is required by Kincaid to make sales worth $ 1034000. It is obtained by adding up the target profit with the fixed costs and then dividing into the contribution ratio. The result of unprofitable operation of company is recorded and depicted in the contribution margin of the income statement for the year ending 31st December 2016. The data depicts sales revenue of $ 900000, fixed cost of $ 639600, variable cost of $ 315000, operating loss of $ 54600 and contribution margin of $ 585000. Effect of taxes, interest expenses and interest income is not considered in the operating loss. However, in some cases expenses concerning depreciation might be included. A company would require external financing if it is consistently generating operating losses. Whether the core operations of the company is profitable or not is indicated by the operating loss. It is therefore required to either decrease the costs or increase the revenue. For some startup companies, operating loss is expected as the y attempt to grow their business on faster pace. Reference: Kaplan, R. S., Atkinson, A. A. (2015).Advanced management accounting. PHI Learning. Otley, D., Emmanuel, K. M. C. (2013).Readings in accounting for management control. Springer.