Photograhy Research Paper Example | Topics and Well Written Essays - 500 words

Photograhy - Research Paper Example All 200 images could be viewed through 8 pages of accessible links. As indicated in the brochure, â€Å"this major photographic exhibition is an ideal forum for photographers to exhibit and sell their work, reaching our very large community of art collectors, luxury consumers, corporate heads, civic leaders and very influential people who make up the Art of Photography Show audience† (About the Art of Photography Show 4). From the 200 images that where presented, one personally favored the two works shown above (â€Å"Sky High† by Kevin Cosma, and â€Å"Light reflecting off two mirrors† by Alexander Harding) due to their simplicity and uniqueness in capturing the images. As shown in â€Å"Sky High† the image could have been taken from a vantage point where the photographer could be situated in a lying position looking up. As such, the image of a young girl was actually shown in an inverse position, in broad daylight to capture the appropriate lighting technique. The background representing the cherry blossomed filled trees and the blue skies effectively complemented the image to portray the message intended. The other image shot by Harding was likewise simple and yet elegant. It uses the effectively interplay of dark and light elements through strategically positioning two mirrors in exact juxtaposition to capture the light rays. The background of dark and brown table top or flooring was likewise instrumental in putting emphasis on lighting. The photographer was located at the front of the images in slightly higher angle to capture the required lighting effect. In its simplicity, the beauty of the images could only be appreciated through learning the technqiues of effective and strategic positioning to capture the most appropriate angle needed. Overall, it is fortunate that the Art of Photography Show 2012 was accessible online to provide aspiring photographers and art enthusiasts in the area of photography to appreciate the best

Argument Essay Example | Topics and Well Written Essays - 750 words - 5

Argument - Essay Example Therein exists a dilemma; it is apparent that all we do is determined and controlled by the mind; however, it would require defining features of the psychological condition that are not explicable on the basis of the human physical operations. Descartes argues that the connection between mind and body is a wholly arbitrary without regard to the laws of physics; for instance he demonstrates that a particle striking another will move in a direction that is determined by the angle of the first particle. In contrary, in the human body, there is no connection between the physical sensations and the ensuing mental reaction; he argues that hunger pangs; for instance, have no direct connection to the reaction they provoke (Desire to eat) and can just as well produce a desire to sleep or drink (Descartes 54). In modern day, cognitive scientists are more than ever before curious about the engenderment of the human perception and thought process; unlike in the past, information process in the abstract are no longer seen as conclusive accounts of the mind. Scientists are concerned with the interactions of the body and the environment and how the relationship contributes in shaping human perception and the mind. Thinkers who support this school of thought postulate that by such examination, the Cartesian rift between the body and mind may be bridged so the material and immaterial aspect of human existence can be seen a unified whole. (Robinson). One of the areas expected to provide answers is the examination of non-reflexive actions which are not indication of an individual’s mentality and whose arbitrary connection is to the motor features of the action in question such as pressing a button. In dualism the mind and body are contrasted; however over the years of study different parts of the mind have been the focus of attention; for instance before Descartes in the mediaeval period the intellect was seen as the least likely to be affected by a

What is penal welfarism? Garlands theory.

What is penal welfarism? Garlands theory. What is penal welfarism? Evaluate the impact it has had on juvenile justice reform in the UK from the beginning of the twentieth century to the present. In order to evaluate the impact of penal welfarism upon juvenile justice reform, the concept will be defined with reference to Garland (2001). The contributing societal factors to the emergence of penal welfarism in juvenile justice reform will then be assessed. The practical and legal achievements of penal welfarism in the juvenile justice system will be identified. Challenges to penal welfarism will be outlined, with particular reference to alternate conceptions of youth justice and criminality. The demise of the penal welfarism approach will be assessed, with specific reference to the motivating societal factors and comparison between the Welsh, English and Scottish juvenile justice systems. Penal welfarism as defined by Garland (2001) as a structural response to crime that is composed of two ideological standpoints. Due process and proportionate punishment, with their inherent liberal ideologies, ensure that all the rights of the juvenile offender are respected. The punishment is fitting to the crime and the circumstances of the juvenile offender. Rehabilitation and offender welfare are approached from a correctionalist viewpoint. This entails that the punishment served by the offender maintains a focus upon the rehabilitation of the offender, as does the approach of professionals who work with the offender during the punishment period. In short, penal welfarism suggests that rehabilitation will be most effective if the offender is provided with positive motivation while in the care of the penal reform system. The logic behind the practice is that if the offender is provided with the opportunity to progress in the penal institution, they will wish to continue to do so w hen released back into society. The notion of penal welfarism is derived from applying the practicalities of the welfarism ideology to the penal system. The welfarism concept asserts that policy requires evaluation in terms of its consequences (Kaplow Shavell, 2002). This assessment is most frequently made using a utilitarian approach, i.e. the usefulness of the approach in question. The logical application of this concept to the penal system dictates that policy regarding offender treatment should be assessed in terms of offender rehabilitation, i.e. the offender will not repeatedly offend upon release and as a result society will be safer. The focus is upon the usefulness of the punishment, i.e. its resulting benefit to society and improvement of personal conditions. Therefore penal welfarism maintains a focus on respecting the rights of the individual and maintaining a rehabilitative approach as this is deemed to be the most beneficial approach for both the offender and for society. The formation and application of penal welfarism to juvenile justice reform is interrelated with the emergence of a welfare state at the turn of the 20th century (Garland, 2002). The welfare state was implemented by the Liberal government in order to meet demands to negate social insecurity while protecting free trade and a capitalist economy (Daunton, 2007). The emergence of free trade had resulted in increased unemployment and harsher social conditions for those at the lower end of the pay spectrum. However, free trade and capitalism were deemed as models that required protection. Therefore pensions, health services and other such welfare services were centralized and nationalized to ensure that these individuals would be protected in the capitalist state. Garland (2002) identifies these welfare systems as being rooted in ideologies of protection and integration, so that even the most disadvantaged members of society are protected by the welfare state. Out of this ideology was born penal welfarism for juvenile justice. As these social and economical reforms based taxation upon the basis of the individual workers rather than according to the class system (Leonard, 2003), each member of society was treated upon the basis of individual circumstance, in theory dispelling the class system. Therefore, within the penal system for juvenile justice, individualism arose where the rights and rehabilitation of each offender was considered. The main legal and practical development in respect to penal welfarism was the separation of individuals under the age of 21 from adults in the justice system. In light of the requirement to individualize and respect the rights of each juvenile offender, juvenile courts were officially established by the Children Act 1908 (Goldson Muncie, 2008). In addition to this, corrective Borstals were created for juveniles under the age of 21. Individuals could be sentenced to a period in such an institution for between one and three years. It was considered that these institutions were to focus on rehabilitation of the juvenile, and the training of the juvenile to be re-integrated with society upon their release (Muncie, 2006). The role of the juvenile justice system was further defined by the Children and Young Persons Act 1933 (Ikin, 1933). This Act entailed the reorganization of reform schools so that they provided education to offenders; and training so that they may find employment upon completion of their sentence. Furthermore capital punishment for any offender below the age of 18 was abolished by the Act. Issues of anonymity were also covered (Ikin, 1933). The media were and are able to report the name of an adult offender if it was deemed to serve public interests. However, the identity of juvenile offenders was protected by the law. The penal welfarism approach to juvenile justice was criticized on both economical and ideological grounds. Economically, this system, and the welfare system in general, was criticized as being born out of fear of free trade and the emergence of corporations as the dominant financial players in society (Platt, 2002). Increased spending on the welfare system and individualist taxation were contributing factors to this. Ideologically, the concept has been challenged with reference to the societal conception of crime reformation and with reference to the individual in the system. In terms of the latter, it is the goal of reformation that is problematic. For example, Hudson (2002) outlines institutional sexism that was apparent in the penal welfarism definitions of rehabilitation. Discrepancies in the social moral code that must be adhered to by males and females highlighted unfairness in the treatment of females in this system. While rehabilitation of the male juvenile offender focused on the criminal act, female rehabilitation focused much more strongly on personal and sexual behaviour within society. In terms of societal conceptions of crime, it has been argued that viewing the juvenile as on a linear path through deviance (diversion) may be more effective in terms of negating re-offending (Austin Krisberg, 2002). Furthermore, re-defining what is considered a criminal act, for example, the redefinition of drug use as a social as opposed to a criminal problem; may result in a more effective approach to the problem in comparison to penal welfarism (Austin Krisberg, 2002). After a period of a Labour government working to enhance the ideology of care for the juvenile offender in the 1960s; the penal welfarism approach began to decline when the Conservatives came to power in the 1970 General Election (Smith, 2007). It was considered that the judicial and welfare aspects had become disjointed, and the focus began to grow upon the judicial proceedings of the system. This is evident by the significant increase in the number of juveniles receiving custodial sentences in the 1970s (Rutter Giller, 1983). The ideology increasingly narrowed onto punishment and control (Geisthorpe Morris, 2002) throughout the 1980s, especially in England and Wales. The issue of juvenile crime was focused onto the victims, with the criminals perpetrated as depraved (Jones, 1994). Echoes of this can be seen in present day society where hooded teenagers are feared by adult society (for an example of this see MacLean, 2008). Importantly, the Criminal Justice Act 1991 brought in a s eparation of systems, one to deal with juveniles requiring judicial attention, and one for those in need of welfare provision (Geisthorpe Morris, 2002). While England and Wales fully segregated these two systems, Scottish practices of juvenile justice policies maintained a higher level of communication between the two approaches. However, societal moral panics regarding serious youth crime and repeat offending has created a concern that juvenile offenders are not aware of the impact of their actions (Jones, 1994). This could possibly be related to the breakdown of community. These concerns have paved the way for a juvenile justice ideology that is based upon restorative justice as set out by the Youth Justice and Criminal Evidence Act 1999 (Geisthorpe Morris, 2002). Penal welfarism refers to a system that presents positive motivations for juvenile offenders to develop while in the penal system. The concept arose with the birth of the welfare state. Penal welfarism resulted in the segregation of juveniles from adults in the judicial process, the eradication of capital punishment for juveniles and anonymity of juvenile offenders from the media. As a concept, it was challenged for the welfare state’s impact upon free trade. It was also challenged by its characterisation of the juvenile offender; diversion and decriminalisation were offered as alternate ideologies. The concept demised with the segregation of welfare and judicial proceedings for adolescents. Societal factors for this include a fear of the juvenile offender. This has led to a focus on restorative justice which is implemented in juvenile reform today. References Austin, J., Krisberg, B. (2002). Wider, stronger and different nets: the dialects of criminal justice reform. In J. Muncie, G., Hughes E. McLaughlin (Eds.), Youth Justice: Critical Readings, London: Sage Publications Ltd. Daunton, M. (2007). Wealth and Welfare: An Economic and Social History of Britain 1851-1951). Oxford: Oxford University Press. Garland, D. (2001). The Culture of Control: Crime and Social Order in Contemporary Society. Chicago: University of Chicago Press. Garland, D. (2002). Penal strategies in a welfare state. In J. Muncie, G., Hughes E. McLaughlin (Eds.), Youth Justice: Critical Readings, London: Sage Publications Ltd. Geisthorpe, L., Morris, A. (2002). Restorative Youth Justice: the last vestiges of welfare? In J. Muncie, G., Hughes E. McLaughlin (Eds.), Youth Justice: Critical Readings, London: Sage Publications Ltd. Goldson, B., Muncie, J. (2008). Youth Crime and Juvenile Justice. London: Sage Publications Ltd. Hudson, A. (2002). ‘Troublesome girls’: Towards alternative definitions and policies. In J. Muncie, G., Hughes E. McLaughlin (Eds.), Youth Justice: Critical Readings, London: Sage Publications Ltd. Ikin, A.E. (1933). Children and Young Persons Act, 1933: Being the Text of the Statute together with Explanatory Notes. London: Sir I. Pitman and Sons. Jones, M. (1994). Images and reality: Juvenile crime, youth violence and public policy. London: National Council on Crime and Delinquency. Kaplow, L., Shavell, S. (2002). Fairness versus Welfare.Cambridge, MA: Harvard University Press. Leonard, M. (2003). Promoting Welfare? Government Information Policy and Social Citizenship. Bristol: Policy Press. MacLean, D. (2008). New hoodies are a yob’s dream. The Shields Gazette, 9th August. Muncie, J. (2006). From Borstal to YOI. In Y. Jewkes H. Johnston (Eds.) Prison Readings. Devon: Willan Publishing. Platt, A. (2002). The triumph of benevolence: the origins of the juvenile system in the United States. In J. Muncie, G., Hughes E. McLaughlin (Eds.), Youth Justice: Critical Readings, London: Sage Publications Ltd. Rutter, M., Giller, H. (1983). Juvenile Delinquency: Trends and Perspectives. New York: Guilford Publications. Smith, R. (2007). Youth Justice: Ideas, Policy, Practice. Devon: Willan Publishing.

The Battle of the Sexes :: Education Educational Essays

The Battle of the Sexes All students deserve an education that nurtures them, providing opportunities and experiences that inspire their creative and intellectual minds. Whether a student gets this education from a man or a woman should not make a difference. The fact of the matter is that in many cases the gender of a teacher does affect a student's ability to learn. In many instances, it also matters to some teachers if the student is a girl or a boy. Why would this be so? From research and personal observations and experiences, I will answer this question. At the elementary school level, the majority of teachers are women. In an experiment form the University of California, Los Angeles, boys were found to have better reading scores than the girls when "taught" by a machine. When a female teacher was brought in to give the lesson, the girls outperformed the boys (Thomas 122). Why is this? Maybe it's the difference in the behavior styles of the boys and girls. David Thomas, in his essay "The Mind of Man", says, "Boys are, across all cultures, much more boisterous and overly competitive than girls. They seek out physical competition ... this makes them harder to control than girls." Little boys create more distractions by being loud whereas girls are more docile and less disruptive. Tony Mooney, a secondary- school headmaster, says, "Women teachers find boys too noisy... and reward more 'feminine' behavior" (qtd. in Thomas 121). I am one of those women teachers that like the quietness of girls. From experiences of the past, I would say th at most other female teachers feel the same way I do. I can remember several instances in the past involving situations that concerned my brothers in relation to their education. My brother John and I attended the same elementary school. Since I was four grades ahead of him, he eventually ended up with many of the same teachers I had during my elementary school years. I went to pick John up from his second grade class as I did every day. One day in particular though, his teacher, Mrs. Janet Nitahara, who by the way was one of my favorite teachers, called me in to discuss John's behavior. When I walked in to the class I saw my brother sitting in the corner of the room in a chair. Mrs. Nitahara said that he talked too much and needed to learn how to be quiet and behave in class like I used to.

Soccer Ritual

I had the passion to play soccer because of them and I was wanted to become as a famous player in Saudi Arabia Maxed Abdullah. From that moment my sibling and play it and like it very much. Also, we were fans to AY-Edited FCC as my father does because most of children want to become like their fathers. My father once bought for us a football, so my brother and I keep play with it and watch soccer matches to learn some skills. Furthermore, when we became good player, we start to play against my cousins and our neighbors.We won In all of games we took medallions. After that I was plan to win on my brothers and get the medallion from them to look a hero on my father eyes, so I started watch a lot soccer matches and soccer animation. I learn a lot of skills such as how to shoot by left foot, how to skip from the player, and how to pass the ball under the player and that happen when I was in second grade in elementary school. I start to collect my team from my cousins and my neighbors, so my oldest brother and I made a competition and we asked my father to Judge.So I won the game and my dad was surprised of the way I was played, so he gave me a hundred SIR is about $26 but in that time it value a lot because when my father gave us 5 RSI we feel like rich. Soccer is more than a sport; soccer player are a folk group with rituals and Informal tradition. In this research I will define a ritual and how is related to soccer. What Is a ritual? A ritual Is a particular type of tradition that many folklorist as a distinct category of folklore.Ritual are habitual actions, but they are more purposeful than customs rituals are frequently highly organized and controlled often ant to indicate or announce membership in a group. Most rituals are stylized, and highly conceptualized deeply symbolic activities that enable groups to acknowledge exemplify, and / or act out certain traditional ideas, values, and beliefs. Family and community celebrations scared and secular ceremonies, an d a variety of other structured performance include rituals.Rituals required a set of beliefs and values that group members accept and want to have reinforced. The ritual works to teach their importance by emphasizing even acting out these sales or belies like tradition in general. Rituals frequently employ symbols and metaphors to represent Important concepts. There are no clear records about who or whom Invited the soccer or the mime was, however the historian agreed that a kind of play ball was played for at least 3000 years, and that can see In China, Egypt, and Greece before modern one has developed in England.There are many rituals related to teams before they join first time. That was because they have a ritual before the game and they belief they can win the game. Especially Fabian Breather's shaved head before each game and hanging a towel on goal. Shatter is a soccer team in Khaki. Before they play the game they slaughtered a sheep to win games, however the animal rights g roup PETA .NET â€Å"strongly worded letter† to the FAA president. They do that because they feel the luck comes by this ritual.In many Muslim majority countries like Astrakhan, the ritual slaughter of a sheep is seen as bringing good fortune ahead of a major event. The meat is then often distributed among the poor. According to Shatter coach Smoky says, â€Å"Of course this tradition may have certain psychological impact on players that can help them to relax before the game. â€Å"(FOOTBALL) Slaughter a lamb has known from old centuries in many books and religions such as Islam, and Christianity. In holy Curran mention (e-*HCI 4439) that mean God command Abraham to sacrifice a sheep instead of his son Small (AY shaft 107).People sacrifice a sheep because they want to be placed by God or to forgive a sign, and some do it for the evil to make a bad thing. As Jewish and Muslim did the same thing when they have children. To be grateful to the God. Most soccer players have sup erstitions and rituals. They think they can success in their game. Superstitions can have variety things such as dirty socks, pre-game song, or a sort of pray. Also, there are funny operations like Christian Rolando has 7 1. On the bus Christian is sitting alone in the back row and he is the last one who leaves the bus 2. N the plane he sits always with Epee, and he is the first who leaves the plane 3. In the locker room at the halftime he must change his hairstyle 4. He must touch the ball before leaving the dressing room 5. In the Portugal national team he is the only Portuguese who is allowed to start off with a long-sleeve Jersey 6. On the pitch he always steps onto the right foot 7. When he scores the goal, first he is waving to his family (footballers). Sorcery Sorcery is a one of a taboo thing. Many clubs used sorcery to win the game.They used it before the game and some wear it or hang it. They do that that to blind the other team from scoring goals or they used devils to st op goalkeepers from follow the ball. According to AY hill FCC Ex player conference that he used sorcery in one of games by washing his face, and after the game he quit and went to Mecca to erase his sin. (sport kabob) In conclusion, soccer became a famous game in the world have it's on rituals and superstitions between the players, mangers, and fans. I

JET2 Task 4. Findings on Competition Bikes, Inc. Essay

Costing Method The traditional costing method is a distribution of manufacturing overhead costs to the actual products manufactured. By using this method the factory’s indirect costs are assigned, on a scale of volume, to the items manufactured (Averkamp, 2013). This may include items such as the direct hours of labor or the number of bikes produced. This volume metric, however, is not the driving factor for manufacturing overhead expenses in fact this method is designed more for departmental focus. It can also be very inaccurate as there is little to no relations between the actual costs and the activity these costs are being signed to. This method often causes inaccuracies. It is in the company’s best interest to switch, as many companies are doing, to an activity-based costing system. Activity-based costing system will be used to identify the costs of Competition Bikes, Inc.’s activities and services based on actual consumption. This system consists of four steps in order to build its cost point. First, Competition Bikes, Inc. must recognize activities guesstimate their overall costs. Second, the cost driver must be estimated for each activity and done so on the basis of the overall quantity of the driver’s allotment. Third, Competition Bikes, Inc. must calculate how much of the costs should be distributed to each activity. Fourth, costs must be distributed to the cost object. Although this method is time consuming and costly the activity-based costing method will generally earn this money back plus some as it has a much more precise prognosis of the correct costs that are related with each activity. This system often generates more overheads into direct costs then compared to the traditional costing method. It is believed by switching from a traditional costing system to an activity-based costing system, Competition Bikes, Inc. will gain greater knowledge and be able to define the driving forces and costs of the products being manufactured. According to the overhead analysis, while using the traditional costing method the Titanium models costs $713 per unit and the CarbonLite models costs $1,359 per unit. Under the activity-based costing method Titanium models cost $656 per unit to produce and CarbonLite models cost $1,460 per unit. This shows us the difference in the two costing methods. Traditional costing method over-valued the costs of Titanium bikes and under-valued the costs of CarbonLite bikes, which is apparent when looking at the activity-based costing method. Again due to the way activity-based costing method breaks down the activities and allocates each one, this method is much more accurate than that of the traditional. Competition Bikes, Inc. can now analyze these costs and look for ways to improve operational results now that the costs have been broken down and allocated to different activities. Using the activity based costing method the CarbonLite models is at a much higher rate than that of the traditional costing method yet the Titanium models have the opposite affect as the total product costs are lower using the activity based costing system than that of traditional costing methods. Prices vary greatly between the two bike models, which were not seen before under the traditional costing method. The company should be able to now evaluate these costs and find ways in which they can lower them to get them more in line with one another. As stated above the activity-based costing method also allows Competition Bikes, Inc. to simply identify variations in product costs and pinpoint the variation directly to the source. This helps the company keep control of  the company’s costs and expenses. This assists in keeping profits relatively steadily. The current operations can also be improved by implementing a just-in-time inventory management system. This is where the company only buys the materials that it needs to produce the units that are actually sold. This cuts down on dollars that are tied-up in inventory held in raw materials inventory. This is a considerable amount for Competition Bikes, Inc. and will be lowered enormously as fewer materials are placed in raw materials. This will be billed in the same month in which they are produced creating fewer dollars to be tied up in inventory. This will then be converted to cash to be used as working capital. Breakeven Point According to Investopedia the breakeven point is the point at which gains equal losses. For Competition Bikes, Inc. achieving the breakeven point is a leap in the right direction. This will allow them to be one step closer to being a profitable business. Here we will analyze the sales units and the sales dollars of the Titanium and CarbonLite bike models in order to configure the breakeven point. In order to construct the breakeven point we must use the weight average contribution margin. This is calculated by dividing the combined contribution margin (sales price per unit subtracted by the variable cost per unit) by the total sales mix-in units. The contribution margin per unit is equal to $221 for the Titanium models and $111 for the CarbonLite models. Now we multiply these numbers by the total sales mix-in units to reach the contribution margin. The total contribution margin ($127,200) is divided by the total sales mix-in units (700) in order to receive a weight average contribution margin of $181.71. At breakeven the total contribution margin subtracted by the fixed costs will equal 0. The sales units multiplied by the weight average contribution margin equals the fixed cost. From the data given the estimated fixed costs  is $400,000. The fixed costs divided by the weight average contribution margin of $181.71 can help Competition Bikes, Inc. determine the breakeven point of 2,201 sales units. Now Competition Bikes, Inc. can calculate sales units and sales dollars with these numbers calculated. By parting the sales at the breakeven point by the product mix-in does this. Competition Bikes, Inc. must sale 1,415 Titanium and 786 CarbonLite models in order to hit their breakeven point and gain profitability. The sales dollars at the breakeven point are computed by multiplying the breakeven sales units by the sales price per unit. This equals $1,273,584 for Titanium and $1,175,314 for CarbonLite models giving us a overall amount of $2,448,899. Breakeven Analysis Change We will now discuss how the changes in direct materials and fixed costs to the production facility based on an evaluation of cost-volume-profit will affect the breakeven analysis. If the costs of direct materials increased by 10%, Competition Bikes, Inc. will notice a change in the breakeven point as the variable costs would then increase from $679 per unit to $709 per unit for the Titanium models and $1,384 per unit to $1,451 per unit for the CarbonLite models. Because the variable cost per unit has changed so will the contribution margin per unit. This will have a large decrease on both the Titanium and the CarbonLite models as Titanium bikes would have a contribution margin of $191 per unit and CarbonLite bikes would also have a contribution margin to $44 per unit. We then multiply these changes by the sales mix in values. The contribution margin for the Titanium bikes is $85,950 and $11,000 for the CarbonLite bikes. This gives Competition Bikes, Inc. a total contribution margin of $96,950. The weight average contribution margin is now calculated by dividing the contribution margin of $96,815 by 700 the total number of sales mix-in units. This totals to $138.5. Before the 10% increase this number was much higher at $181.71. If Competition Bikes, Inc. added $50,000 in the fixed costs towards the production facility, changes would occur in the sales units at the breakeven point. The calculation would be $450,000 compared to $400,000 divided by the new weight average contribution margin of $138.5. This totals to 3,249 units. Titanium models would total 2,089 in sales units at the breakeven point and CarbonLite would total 1,160 sales units at the breakeven point. The total breakeven point in sales dollars now increases to $3,614,620. This is an extra $1,165,721. Competition Bikes, Inc. would need to stay on top of these additional costs and in order to do so they must increase their sales each quarter. Based on direct materials increase of 10% and the additional $50,000 in fixed costs, Competition Bikes, Inc. will need to manufacture 1,048 additional units in order to breakeven. References Averkamp, Harold. (2013). Accounting Coach. What is the Traditional Method used in Cost Accounting? Retrieved from http://blog.accountingcoach.com/taditional-method-cost-accounting/ Investopedia. (2013). Breakeven Point-BEP. Retrieved from http://www.investopedia.com/terms/b/breakevenpoint.asp Johnson, Rose. (2012). EHow Money. The Cost-Volume-Profit Analysis. Retrieved from http://www.ehow.com/info_10040118_costvolumeprofit-cvp-analysis.html Wikipedia. (2013). The Free Encyclopedia. Activity-based Costing. Retrieved from http://en.wikipedia.org/wiki/Activity-based_costing