How to Study for an Exam in 2 to 4 Days

Studying for an exam is a piece of cake, even if you only have a few days to prepare. Thats plenty of time, considering many people think studying for an exam involves cramming just minutes before the exam starts. By increasing the number of days you have to study, you decrease the actual studying time you have to put in per session, which is perfect if you have trouble staying focused when youre studying for an exam. Its entirely possible to study for an exam in just a handful of days. All you need is a solid plan. Step One: Ask, Organize, and Review In School: Ask your teacher what type of exam it will be. Multiple choice? Essay? The type of exam will make a huge difference in how you prepare because your level of content knowledge needs to be greater with an essay exam.Ask your teacher for a review sheet or test guide if he or  she has not already provided one. The review sheet will tell you all of the major things on which you will be tested. If you dont have this, you may end up studying for things you dont need to know for the test.Get a study partner set up for the night before the test, if possible. If you cant meet in person, you can still study via phone, FaceTime, or Skype. It helps to have someone on your team who can keep you motivated.Take home your notes, old quizzes, textbook, assignments, and handouts for the unit being tested. At Home: Organize your notes. Rewrite or type them up so you can actually read what youve written. Organize your handouts by date. Make note of anything youre missing (Wheres the vocabulary quiz from chapter 2?) and ask for a copy in class.Review the material. Thoroughly go over the review sheet to find out what youre supposed to know. Read through your quizzes, handouts, and notes, highlighting anything youll be tested on. Go through your books chapters, rereading sections that were confusing, unclear, or not memorable. Ask yourself the questions from the back of each chapter covered by the exam.If you dont already have them, make flashcards with a question, term, or vocabulary word on the front of the card, and the answer on the back.Stay focused! Step 2: Memorize and Quiz In School: Clarify anything you didnt totally understand with your teacher. Ask for missing items (for instance, that vocabulary quiz from chapter 2).Teachers often review the day before an exam, so if he or she is reviewing, pay close attention and write down anything confusing or unfamiliar. If the teacher mentions it today, its on the exam, guaranteed!Throughout the day, pull your flashcards out and ask yourself questions (when youre waiting for class to start, at lunch, during study hall, etc.).Confirm your study date with a friend for this evening. At Home: Set a timer for 45 minutes, and memorize everything on the review sheet that you dont already know using mnemonic devices like acronyms or singing a song. Take a five-minute break when the timer goes off, and get started again for another 45 minutes. Repeat until your study partner arrives.Quiz. When your study partner arrives (or your mom agrees to quiz you), take turns asking each other possible exam questions. Make sure each of you has a turn asking and answering because youll learn the material best by doing both. Have Extra Days to Study? If you have more than a day or two, you can stretch out and repeat Step 2 over the course of several days.

Poverty And Its Effects On Poverty Essay - 1096 Words

Poverty cannot be defined as being affected by a few set examples, rather it is the result of an infinite number of factors. Human behavior, which is highly unpredictable, dictates what a person’s economic status will be. â€Å"Although the causes of poverty are varied, Americans strongly endorse individual responsibility as a primary cause† (Mistry et al. 704). However, it is not always their own decisions that will predict their outcome. Opportunity remains just as large of a decider as does dedication. Though it is impossible to list all the reasons for which someone may end up in poverty, sources such as the Census have thoroughly informed the public about the most direct influences. The impact that studies on poverty will make are unprecedented and can only get better. More knowledge on how other people in the same country are living will eliminate the chance of turning a blind eye as the information will be incapable of being ignored. As of right now, those in Bev erly Hills, California cannot possibly know what life is truly like for those living on the other side of the country in the impoverished neighborhoods in Brooklyn, New York. In part, people choose not to see the undesirable and saddening situations that some are in. If they are not directly affected then they will feel empathetic, but not inclined to contribute aid. The gap of wealth between the wealthier Americans and the impoverished is enormous, yet still unseen. The differences between the two on each end ofShow MoreRelatedPoverty And Its Effects On Poverty1554 Words   |  7 Pages Poverty is a remarkably persistent problematic social challenge within the United States that has far-reaching implications. The magnitude and perplexity of poverty and its instigates are a massive predicament of both ethical and economic concern that has many proportions, which demands the country’s immediate attention. Poverty is an idiom that is generally used to describe a condition or state in which a person or society lacks the monetary resources and necessities to enjoy a minimum basic qualityRead MorePoverty And Its Effect On Poverty1551 Words   |  7 PagesPoverty is an inarguable inevitability that varies in definition and severity from country to country. Poverty can be caused by many factors- economic instability, lack of education, a natural disaster, or overpopulation. These factors become a normal situation and then a culture of poverty forms and is passed down from generation to generation making it nearly impossible for the cycle to end. A culture of poverty is especially evident in India. It is estimated that twenty one percent of the IndianRead MorePoverty : The Cause And Effects Of Poverty1326 Words   |  6 PagesPoverty is â€Å"the state or condition of having little or no money, goods, or means of support; condition of being poor† (Dictionary.com, 2017). Based off t his definition poverty is a condition that can cause a cascade of cause and effect actions that is detrimental to families and individuals both physically and mentally. Haan, Kaplan, Camacho (2017) completed a study on the correlation between social and economic status and health in adults in Oakland, CA. They found that the lower the socioeconomicRead MorePoverty And The Effects Of Poverty1804 Words   |  8 Pageslivelihood of those supressed by poverty. By definition, such poverty is detrimental to human rights outlined in the Catholic Social Teachings (CSTs), and consequently, the Church has sought immediate aid for these people. Due to the cyclical nature of poverty, actions of justice are also being encouraged to sustain its reversal. Ideologies of benefactor supremacy aim to be inhibited through humility and the implementation of citizen-led strategies to eradicate poverty. However, the human nature presentsRead MorePoverty And Its Effects On Poverty1826 Words   |  8 Pagesâ€Å"Each day, 963 million people go hungry† (Finley). People from all aspects of life are affected by poverty. The richest and the poorest countries have all stared the beast of poverty directly in the face. The poor are not only deprived of things like food, water, housing, and education that make up the typical guidelines of life, but they are deprived of luxuries. As we see the world around us evolve in it’s ways of architecture, transportation, and fashion, we also see that the poor are not welcomeRead MoreEffect Of Poverty On The Poverty Of India1948 Words   |  8 Pageswould astound both themselves and the world. The effects of poverty can be felt at every level of society — from the individual living in the poverty stricken environment to the political leader attempting to provide specific solutions. According to statistics, India has seen significant falls in poverty since the 1980s, rates that accelerated into the 1990s. This has been strongly related to India’s impressive growth record over this period. Poverty reduction in India has been tried before and hasRead MoreEffects of poverty1534 Words   |  7 Pagesï » ¿ The Effects Of Poverty , WRIT 300 October 15, 2012 Poverty is an enigma that seems to plague each corner of the United States. No matter how rich how stabilize or how strong our country may claim it is poverty lurks in shadow of all places on this earth and in it’s silhouette the opprobrious effects. The three scholarly articles I summarized connect the dots on how poverty impacts the United States economically; and socially. The first articles I summarized Haiyun Zhao, ZhilanRead MoreThe Effects Of Poverty On Families, And The Causes Of Poverty Essay1970 Words   |  8 Pagesnational measurable line of poverty. Causes of poverty stem from a wide range of factors including, geographical location, education levels, and generational poverty. The effects of poverty can be detrimental to an individual’s psychological and physical health. In the following paper, we will examine the prevalence, impact, and causes related to families that live in poverty. â€Æ' The purpose of this paper is to examine the prevalence of poverty in families, the effect poverty has on families, and theRead MoreGlobal Poverty And Its Effects On Poverty Essay2151 Words   |  9 Pagesreduce and more effectively measure poverty has been Mayor Michael Bloomberg’s Center for Economic Opportunity (CEO) in New York City. This paper will explain how CEO was and still is so successful in combatting poverty and will argue that its tactics should be implemented in cities across the nation. Poverty is one of the most important issues that the modern world has attempted to confront. For the most part it has been a huge success. Extreme global poverty has been cut in half in the past 20Read MoreEffects Of Poverty On Children1553 Words   |  7 PagesHow Poverty Effects Children Makayla Ray University of Alabama in Birmingham Abstract This literature review of twelve previously published research articles has focused on summarizing some of the effects of poverty on children. The selected articles all focused on the major effect of poverty on children, and were sorted into four sub-categories or themes based upon a specific focus areas of this complex and not yet fully understood issue. These themes included developmental, educational

Arts and Culture in Colonial America Essay Example For Students

Arts and Culture in Colonial America Essay Although historical records show that Dutch painters in New Netherlands were quite productive urine the seventeenth century, only three works survived: portraits of New Netherlands governor Peter Stuyvesant, Nicholas William Stuyvesant, and Jacobs Stacker, which were probably painted sometime between 1661 and 1666 by Houghton (French Protestant) artist Henry Couturier. Most Dutch painters were limbers (that is, delineation, or artists vivo depicted their subjects by drawing). They usually earned their living at other trades such as houseparents or glaziers (people who place glass in vendors), and they were sometimes self-taught. Many traveled from place to place in search of commissions (contracts). One of he earliest limbers was Overt Ducking (1621-c. 1 703), Who headed a family Of artists. None of his paintings has survived, but coats of arms (family emblems or crests) enameled on the Windows Of the Dutch Reformed Church (a Protestant religious group based in Holland) at Albany, New York, in 1656 are known to be his work. At least ten portraits are attributed to his youngest son, Gerri Ducking. Grists son, Greasers Ducking, painted The Birth of the Virgin (1713), the earliest dated and signed New York painting. He also specialized in portraits and biblical works, Overt Ducking Ill painted portraits in a style similar o that of his cousin Greasers. Colonial America Almanac 1 Dutch painters continued to arrive in New York and the neighboring New Jersey colony during the early 1 7005, Among them was Pitter Panderers, who painted portraits to leading New York timeliest. Another artist was John Heathen, who married a Dutch woman and was active as a portraitist in the upper Hudson Valley during that period. He is also known for landscapes and genre paintings (those depicting scenes from everyday life). After the English took control of New Netherlands, however, wealthy Dutch colonists began to favor English styles of painting- Painting in New England New England Puritans rejected religious paintings and other forms of decoration as being too closely associated With Roman Catholicism. (Puritans were a Protestant Christian group that observed strict moral and religious codes. Protestantism was formed partly in opposition to the elaborate decorations and rituals used in the Catholic Church. ) Yet they approved of portrait painting, not as an art form but as a practical way for people to have a picture of an important leader or a beloved family member. As in New Netherlands, the first New England portrait painters often made a living as houseparents or glaziers, while others ere sign painters. Like limbers, they traveled from town to town looking for work. One tooth most talented was Augustine Clement, a classmates from Reading, England, who arrived in Boston, Massachusetts, in 1635. Unsigned portraits to Puritan leaders Richard Matter, John Clark, and John Endicott were probably painted by Clement. The portrait of Clark and an unsigned portrait of Elizabeth Kensington were both inscribed (dated) in 1664 making them the earliest New England portraits that can be dated with certainty, Portrait style Seven unsigned paintings of parents and their children, dat ed between 1670 ND 1674, are examples of early New England portrait style Scholars believe they were done by Boston artist Samuel Clement. All of the portraits-Mr John Freak, Mrs Elizabeth Freak and Baby Mary, The Mason Children, Alice Mason, and three individual pictures of children in the Gibbs family-feature rich colors and close attention to facial details. The portraits were painted in a style that had gone out of fashion in London but was still practiced in rural England. For example, the trend in London at the time was to create the illusion Of three dimensions with perspective and shading. This artist, however, used bright lord, flattened patterns, and symbolism such as a bird to represent the soul. Colonies attract portrait painters In the early eighteenth century, rising prosperity in the colonies began to draw trained artists to growing port cities. Henrietta Johnston, a painter of miniatures (tiny pictures), arrived in Charleston, South Carolina, in 1705 and remained active there until her death in about 1728 or 1729. She was followed by Swiss artist Jeremiah Teeth, who operated a studio that lasted until 1774. German painter Just Engendered K;hen was active in Annapolis, Maryland, trot 1708 until his death in 1 717. Scots painter John Watson settled in Perth Mambo, New Jersey, in 1 714. English painter Charles Bridges arrived in Virginia in 1735 and spent the next few years traveling from plantation to plantation, painting portraits of the Virginia aristocracy (nobility class). He did not stay in the colonies long enough, however, to have much of an influence on other artists. Houseflies and Simmers have great influence Two artists who were largely responsible for the development of American painting for the rest of the eighteenth century were Gustavo Houseflies (1682- 1 755) and John Simmers (1688-1751). Houseflies was born Arts and Culture 2 in Sweden and received part of his artistic training in England. In the early sass he moved to Philadelphia, Pennsylvania. Except for spending a few years in Annapolis in the sass, he lived and worked in Philadelphia until his death. In 1735 Houseflies painted portraits Of Delaware chiefs Disenchant and Lapwings, thus becoming the first European artist to depict Native Americans in a sensitive manner. The Last Supper, which he did for Saint Barbarians Church in Queen Ann.s Parish, Maryland, was the first painting commissioned for a public building in America. The work has since been lost. When Simmers arrived in Boston from England in 1729, he was already an established portrait painter. Two years later he completed his best-known work, The Bermuda Group. The large portrait features Anglican (Church of England) bishop George Berkeley, members to Berkeley family, and others-including Simmers-who participated in Berkeley failed plan to start a college in Bermuda (an island in the Caribbean Sea). The painting became a model for later American group portraits. Although Simmers had done his best work by 1 730, he brought a new sophistication to minting in New England. He did portraits of the leading Boston citizens, and he is credited with organizing the first art show in the colonies. Simmers also influenced a number of younger American artists. Among them was Robert Peek (c. SASS-c 1 750), who was born in Oyster Bay, Long Island. Gamely of Isaac Royal, which Fake painted in Boston in 1741, has been compared to Shimmers The Bermuda Group. Considered by some art historians to be a more imaginative painter than Simmers, Fake influenced other young painters in the sass and 1 sass. Though the two men may never have met, Fake also influenced John Singleton Copley, whose earliest works were modeled on portraits by Fake and Simmers. By 1754 American portrait painting was on the verge Of a great leap forward with the emergence of Benjamin West, as well as Copley and Charles Wilson Pale. Printmaking The most popular art form in the British colonies was the print, A print is made by carving or etching an image into wood, stone, or metal. The printmaker then applies ink to the surface of the image and presses it onto paper to produce a picture. The prints that colonists used to decorate their homes were usually small engravings, most often portraits of prominent people. The first known portrait print made in the colonies was a woodcut portrait to Puritan minister Richard Matter made by Boston prearrangement John Foster in 1670, By 1710 colonial artists were making mezzanines, which are engraved images on copper or steel that appear to be more three-dimensional than simpler engravings, The earliest mezzanine may have been a portrait of four Iroquois chieftains, made by engraver John Simon in 1710. Another prominent engraver Vass William Burgess, who worked in Boston from 1716 to 1731 and made mezzanines of scenes and madmans around the city, Influential Mezzanine Artist The best-known colonial mezzanine artist was Peter Pelham, who had been a printmaker in London before he set up shop in Boston in 1727 _ His most famous mezzanine is a portrait of Puritan minister Cotton Matter, from which he also made an Oil painting. After portrait painter John Simmers arrived in Boston in 1 729, Pelham based many of his mezzanines on Shimmers portraits of notable New Englanders. Pelham passed on his knowledge Of printmaking to his stepson John Singleton Copley, one of the best artists of the Revolutionary period. The first historical print published in the colonies was a line engraving of a battle plan by Thomas Johnson. Colonists also began producing portrait prints for use in books and almanacs. A copperplate engraving of Puritan minister Increase Matter, made by Thomas Mess in 1 728, became a model for prints in books Houseflies and Simmers have great influence 3 published by clergymen. Boston printer James Franklin studied printmaking A colonial tombstone with elaborate carving found in a New England cemetery. Reproduced by permission of Corgis-Bateman. In London, England, and is lived to have made most or all of the illustrations for the books and almanacs he published. Early sculpture The majority of seventeenth-century colonists were struggling to survive in North America, So they paid little attention to artistic trends in England or elsewhere in Europe. They did not have their portraits painted or decorate their homes With landscape paintings and prints by well-known artists. When most colonists created designs, they decorated objects that served a practical purpose. Growth of NYS Business EssayMusic 6 Many of the same people were also alarmed when young singing-school graduates asked permission to sit together and perform some of the religious songs they had learned. The first New England congregation to agree to such a request was the West Church in Boston, which designated singers seats in 1754. By the end of the sass twenty-three churches in New England had made similar arrangements. First American Tune Until the second half of the eighteenth century little original music was imposed in the colonies. The tires piece to new music written in America may have been Southwest New Tune, a brief hymn published in the Reverend Thomas Walters The Grounds and Rules of Music Explained, a popular songbook, The 1723 edition of John Tufts A Very Plain and Easy Introduction to the Art of Singing Psalm Tunes (first published in 1 721) includes another song, 100 Psalm Tune New, that was probably written in America. Organ music Elsewhere in the colonies, churches were increasingly incorporating organ music into their services. The Anglican Kings Chapel in Boston installed an organ in 71 4, and the other two Anglican churches in the city had them by 1744. The first known organ in New York City was installed at the Dutch Reformed Church in 1724. During the first half of the eighteenth century Anglican churches in South Carolina, Pennsylvania, Rhode Island, and New York City installed organs. Between 1737 and 1767 five Virginia churches obtained organs. Secular music emerges As new settlers continued to bring their own musical traditions to North America, a distinctly American form of secular (nonreligious) music began to take shape. In the Spanish Southwest ancient songs about European wars were turned onto ballads (narrative songs) that reflected the everyday experiences of the settlers. British colonists fitted new lyrics on contemporary topics to old ballad or hymn tunes. In the eighteenth century English colonists adapted new music from England, such as marches or stage and opera music. While poorer people continued to enjoy folk music and dancing, prosperous colonists wanted to copy the latest trends in music and dancing among aristocratic circles in England. They bought instruments and music books and hired professional music tutors and dancing masters. They also enjoyed listening to performances by British and European musicians, Music flourishes in cities Boston led the way in supporting musical culture in the colonies. Thomas Brattle, a wealthy merchant, installed an organ in his home in 1711 and four years later donated another to the Anglican Kings Chapel. Edward Nektons, who arrived from England in 1715 to work as an organist, started a music and dancing school and began holding public balls. By 1717 he had also opened a store where he sold and repaired musical instruments, as well as offering sheet music and instruction books. In 1729 he sponsored the first documented public concert in the colonies. The following year the Mens Musical Society Of Boston sponsored a concert in honor Of Saint Cecilia, patron saint of music. An early documented private concert was held in 1710 in New York City, where in 1714 musicians were hired for a parade and ball celebrating the coronation (the celebration of the crowning) of King George l. The Philadelphia Assembly, a dancing club founded in 1748, also encouraged musical performances. African American Music During the colonial period African Americans preserved their musical traditions in the slave quarters of the great southern plantations. They sang songs and laded homemade African-style drums and reed instruments. Colonial religious music 7 They also introduced a string instrument called the banner or Banana, which they brought from West Africa in the seventeenth century. A gourd with an attached handle and four catgut strings, it was the basis for the banjo, which American instrument manufacturers began making in the nineteenth century. The first European instruments played by African Americans were violins, or fiddles, which were often homemade but other times were given to them by vitae masters. Some slave owners also taught their slaves to play European-style music for white audiences. Over time black musicians began incorporating their own musical ideas into European music. Musical diversity in rural areas Diverse ethnic groups introduced their own musical traditions throughout the colonies. English and Scots-Irish settlers in remote regions of the Appalachian Mountains brought ballads and tunes, many of which are still being played and sung today. Isolated French settlers in northern New England also maintained their musical traditions, as did German musicians in Pennsylvania. Eighteenth-century Moravian communities in Pennsylvania and North Carolina were well-known for heir ability to perform a wide range of European sacred and secular music. By the eighteenth century secular music was exceptionally popular in the South, where people from outlying plantations often came together during sessions of the courts or legislatures. During that time they attended concerts, plays, and balls and took home the music they heard at those events. By 1735 musicians in Charleston were giving public concerts honoring Saint Cecilia. The Tuesday Club of Annapolis met from May 1745 until February 1756 and fostered its members musical interests. By 1752 the club included five string players, two flute players, a keyboardist, and perhaps a bassoonist. Songs written by several members tort performance at club meetings may be the earliest secular music written in America. Literature When Europeans arrived in North America, they discovered that Native Americans had created rich oral traditions over thousands of years. Stories, poems, and myths were passed on by storytellers from generation to generation. The language of Native American oral performances, Which somewhat resembled European poetry, was highly musical. The narrator conveyed meaning through he way he delivered the words. Jesuit missionaries (Catholic priests Who belonged to the Society of Jesus and traveled to foreign lands to do religious work) in New France (presenters Canada) were among the first to make written records of Native American oral presentations. In yearly reports to their superiors in France, they described how the Huron, Iroquois, and other tribes gave speeches and told stories. The Jesuits also attempted to translate some of the speeches and stories, but they could not fully convey the meaning, which depended on the performance of the Native American speakers. Among the Jesuits who wrote these accounts were Paul El Jejune, Paul Regenerate, Jacques Marquette, and Louis Heinlein, In his report for 1645 and 1646, Regenerate described a storytelling session at a meeting of elders who had gathered to elect a Nerdy celebrated Captain. They used the occasion to pass on tribal history by telling stories about their ancestors. Heinlein mentioned Native American creation mythology (stories about how the world was made) in a report on his explorations of North America in 1637. He was one of many Europeans who attempted to prove that the lost tribes of Israel were the ancestors of Native Americans. (According to the Bible, the Christian holy book, ten Israelite tribes were taken to Assyria after the Assyrian conquered Israel in 722 B. C. No one knows what happened to the tribes. Early Christian leaders claimed Native North Americans were the descendants of these lost tribes) Literature written by Europeans during the colonial period consisted mainly of histories based on their experiences in North America. Many colonists also wrote poetry, which was the primary literary form in Europe at the time. Spanish The earliest literature written by Europeans in North America came from sixteenth-century Spanish explorers who published reports on their journeys after they returned to Spain. The first was Alva Ounce Caber De Vocal, whose account of an eight-year overland journey from Florida to the west coast of Mexico in the sass and sass was published in 1542 (see Chapter 2). In 1605 Spanish military leader Gorillas De la Vega published La Florida del YMCA (Florida tooth Inca), a colorful description of the expedition led by Spanish explorer Hernandez De Sotto in the Spanish territory of La Florida, which is now the southeastern united States (see Chapter 2). It was based on firsthand accounts from expedition members, In the SIS-So Pedro De Steadied wrote about his experiences as a member of Francisco V;squeeze De Coronals expedition in the American West (see Chapter 2). Spanish poetry Much of the early literature of Spanish colonies in the Southwest (present-day New Mexico, Arizona, and Texas) was passed on The title page from Alva Aniline Caber De Visas account Of his journey from Florida to Mexico. Reproduced by permission of Rate P;bloc Press. Orally. Hoping to convert Native Americans and to educate colonists, Franciscan missionaries often staged religious dramas that were either versions of Spanish plays or plays written in Mexico.

Accounting And Control-Free-Samples for Students-Myassignment

Questions: 1.Jerahm predicted that sales price and expenses will not change in 2018. Should they Operate next year? 2..Give your view, whether relying on CVP analysis to decide whether to keep Operating the Company is recommended. 3.Write an official brief Memo . Answers: 1. In the present case following are the variable expenses Potato Direct material hence variable expenses Cooking ingredients Direct material hence variable expenses Packaging (materials) Indirect material hence variable expenses Labor (wages) Direct labor not permanent hence variable expenses Administrative (inspectors monthly salary) Indirect labor not permanent hence variable expenses Sales commissions Directly related to sales Variable cost per unit Potato $ 2.00 Cooking ingredients $ 0.20 Packaging (materials) $ 0.30 Labor (wages) $ 3.00 Administrative (inspectors monthly salary) $ 1.00 Sales commissions $ 0.10 Total variable expenses $ 6.60 Revenue per unit is $8 hence contribution per unit become $8-$6.6=$1.4 per unit. Fixed cost i.e. cost related to Annual machine and building depreciations is $75000. Hence breakeven units (in KGs) become $75000/1.4= 53572 Kilograms. In the present case expected production for the year is 50000 kilograms which are below then the breakeven level hence it is suggested to the organization to do not operate in the coming year. 2.As per Cost volume profit analysis, a company should operate when sale volume of the company becomes either equal to breakeven point or above than breakeven point. The breakeven point is a level of sales where companys operation would result in neither profit nor loss. Whenever production of the company becomes higher than this level then companys operation will result in profits. In the present case, it is recommended to the company to operate in the year 2018 only if when company sale become 53472 kilograms or higher. Cost volume profit analysis depends on three assumptions i.e. fixed cost remains constant, variable cost per unit remains constant and sale price per unit remains constant (Kryvinska, Auer, Strauss, 2011). If all these three assumptions hold good then results formed from cost volume analysis become always relevant and become reasonable for the company in making a decision without actually incurring a loss. 3.Memo To: Jerahm and Angel From: Advisor Subject: Advise for reduction of risk of operating loss Jerahm and Angel are facing the dilemma regarding the operation of the Crunchy chips problem due to the importation of Chinese potato chips. Jerahm and Angel could make profits by revising their cost structure and so that operation becomes started to give a loss. As per cost volume profit analysis cost structure of any organization includes two types of costs one is a variable cost, which changes due to change in volume of sale and other is a fixed cost which remains contestant at each level of production and will not change due to increase and decrease in the level of production (Hansen, Mowen, Guan, 2007). In the present case, only fixed cost of the organization is depreciation and all other costs are a variable cost. When companys operating level was 150000 kilograms companys contribution margin was higher and eligible to set off fixed cost but when companys operating level come down to 50000 kilograms companys contribution margin become lower and become ineligible to set off fix ed cost. In the present case change in cost structure is not profitable because whenever companys production becomes lower then it is recommended to make fixed expenses as a variable expense, but in the present case except depreciation, all expenses are already variable. The way to reduce operating loss is to either reduce variable cost per kilogram or increase sale volume (Horngren, 2009). If it is possible for the company to reduce its cost per kilogram regarding any or all variable cost then company become able to reduce loss because the decrease in variable cost per unit results in an increase in contribution per unit and increase in total profit. Another way to reduce operating loss of the organization is to increase sale volume. Increase in sale volume will result in the same contribution per unit but the increase in the total contribution and such increase in contribution will result in increase total profit. Hence as per cost volume profit analysis, it is advisable to the organization to either increase sale volume of decrease variable cost per unit. Thanks References Hansen, D., Mowen, M., Guan, L. (2007). Cost management: accounting and control. Cengage Learning. Horngren, C. (2009). Cost accounting: A managerial emphasis, 13/e. Pearson Education India. Kryvinska, N., Auer, L., Strauss, C. (2011). An Approach to Extract the Business Value from SOA Services. International Conference on Exploring Services Science , 42-52.