Racism The Help By Kathryn Stockett - 1302 Words

Racism, a belief that race is the primary determinant of human traits and capacities and that racial differences produce an inherent superiority of a particular race (â€Å"Racism†). Racism and discrimination have been used as powerful weapons encouraging fear or hatred. Throughout history, mankind has treated others with contempt and committed atrocities upon them just because of the color of their skin or the culture which they come from. The 2011 American drama film, The Help, adapted from Kathryn Stockett’s novel, exposes how African Americans were faced with racism in their work for white families. Built on the intricacies of the characters, the superiority of race, atrocities performed, angles the camera captures, and setting, the movie The Help illustrates and displays a theme of racism. First of all, the movie The Help tells a story of African American maids working in white southern homes in the 1960s in Jackson, Mississippi. The maids work with a 22 year old white woman, Skeeter Phelan, a returning college student with dreams of being a writer, to create a book portraying their lives. Skeeter interviews African American women who have spent the majority of their lives taking care of prominent white families. Aibileen Clark is one such servant, who works for Skeeters friend, Mrs. Leefolt. Skeeter begins by asking Aibileen questions about cleaning for her newspaper column on household cleaning. However, once Skeeter receives news about her absent elderly servant whoShow MoreRelatedThe Help : A Timeless Timepiece1473 Words   |  6 Pages The Help: a Timeless Timepiece The Help by Kathryn Stockett is one of the most marvelous novels capturing the zeitgeist of the 1960’s written in recent times: being published February 10, 2009. This novel not only described the situation between African-American maids and their employers, but encapsulated the thoughts and sentiments of the people that characterized the decade of the 60’s. These thoughts were depicted well because the author, Kathryn Stockett, grew up in Jackson, Mississippi;Read MoreThe Help Is A 2011 American Period Drama Film Directed By Tate Taylor1340 Words   |  6 PagesThe Help is a 2011 American period drama film written and directed by Tate Taylor, based on Kathryn Stockett s 2009. â€Å"The film is about a young white woman, Eugenia Phelan, and her relationship with two black maids, Aibileen Clark and Minny Jackson, during the Civil Rights era in 1963 Jackson, Mississippi. Eugenia is a journalist who decides to write a book from the point of view of the maids, exposing t he racism they are faced with as they work for white families.† (The Help, 2015) The film starsRead MoreThe Help By Kathryn Stockett889 Words   |  4 PagesThe renowned novel, The Help, written by Kathryn Stockett is based on the lives of three women surrounding the ever-growing topic of racism in Mississippi of the 1950s and 1960s. Some critics think that this fiction is a general story focused mainly on the problems of racism and how relationships are affected by it. Other critics believe that Stockett created this story similar to her own life and to the life of Ablene Cooper. Ablene Cooper accused Stockett of fictionalizing her character withoutRead MoreThe Help By Kathryn Stockett1740 Words   |  7 Pagesbeat with a tire iron for accidentally using the white bathroom? †¦And my cousin Shinelle in Cauter County? They burn up her car cause she went down to the voting station.’† (Stockett 120) During the 1960’s racism and violence is prominent in southern states due to the Jim Crow laws. In the novel, The Help, by Kathryn Stockett, it depicts what life was like Jackson, Mississippi during the 1960’s. The novel is told through a group of maids telling their stories to a young writer, Skeeter Phelan. TheseRead MoreSummary Of The Help 1012 Words   |  5 Pages09/15/2015 ENG142 â€Å"The Help† Annotated Bibliography Tiffin University Pulg, Claudia. â€Å"‘The Help’: It’s Fine Work All Around.† USA Today. Web. 9 Aug (2011) . In her review, Claudia was basically focused on how the movie was based on racism and that in this time in the 1960’s that the movie would not be a great movie to see. Claudia, states this statement because of all issues that were going on with the civil rights at the time and how their services as maids were taken forRead MoreThe Help : Racial Injustice921 Words   |  4 PagesNguyen Mr. Evans English IH 3 October 10, 2014 The Help: Racial Injustice Elizabeth Leefolt shrieks, â€Å"I did not raise you to use the colored bathroom! ... This is dirty out here, Mae Mobley. You ll catch diseases! No no no!† (Stockett 95). Kathryn Stockett shows us that Elizabeth does not want her daughter, Mae Mobley, using a colored bathroom. The event proves racism was and still a large component in society. The Help, written by Kathryn Stockett, explains that â€Å"separation† of races are not lawfulRead MoreAnalysis Of Kathryn Stockett s The Sea Of The Eyes 1363 Words   |  6 Pages The Help is an incredibly powerful book, filled to the brim with touching portions, but one that stands out to me is, â€Å"We are just two people. Not that much separates us. Not nearly as much as I’d thought,† on page 492. Among the sea of significant quotations, Kathryn Stockett manages to separate these particular sentences by using them to highlight a deeper meaning: regardless of his or her skin color, a person is just a person. Th e sentence, â€Å"We are just two people,† shows the unity between racesRead MoreThe Help Analysis Paper1352 Words   |  6 PagesThe Help Is an American novel that represents an era of civil rights, written by the point of view of a white educated southern woman, in a very different time period of what the book is set in. The Help takes place during the 1960’s in Jackson, Mississippi. This novel tells a story about the relationships between African-American maids and their white employers. During the 1960’s, not only in Mississippi but the greater part of the south, African-American women were the nannies and maidsRead MoreHidden Figures By Margot Lee Shetterly And Kathryn Stockett s The Help1178 Words   |  5 Pagesdepicted in both Hidden Figures by Margot Lee Shetterly and Kathryn Stockett’s The Help. By definition, segregation is the separation of someone or something. During 1960s America, colored people were mistreated regularly. Laws separated those who were white and those who were not. Both groups lived apart and were given separate bathrooms, libraries, and more. However, the colored facilities often were worse in quality, and many endured racism from their white counterparts. There was a wide spectrumRead MoreAnalysis Of The Help By Kathryn Stockett868 Words   |   4 PagesIntroduction: The book â€Å"The Help†, written by Kathryn Stockett, is a book that takes place in Jackson, Mississippi, around the 1960s, when the blacks were segregated from the whites. The story is mainly about a black woman Aibileen whose main job is to take care of children as well as to handle household duties. Along the way they meet a woman Skeeters whose lifelong dream is to become a writer however the only job she can find, is with the Jackson Journal writing a housekeeping advice column which

Vaccinations Persuasive Essay - 1646 Words

Should Vaccinations for School Aged Children be Optional? Livia Simon, a six-month-old girl, as well as more than 30 other children too young to be vaccinated, were quarantined in their Oakland, California homes for three weeks following a potential exposure to measles at a local hospital. The exposure was from a child whose parents chose to refuse the common MMR (Measles Mumps Rubella) vaccine that would have prevented the incident. â€Å"People say it’s a personal choice not to vaccinate but it’s a personal choice with a lot of possibly catastrophic consequences for other people.† Livia’s mom exclaims (â€Å"Should†). While this incident did not result in tragedy, it very easily could have. Imagine the fear the parents must have felt for their†¦show more content†¦Once we as a population begin to shirk that responsibility we see resurgence of once thought eradicated diseases like we saw with measles. And it doesn’t require large gr oups of unvaccinated people to create a potentially disastrous situation. A phenomenon dubbed â€Å"herd immunity† is what keeps the people who cannot receive a vaccine, either from an allergy or due to a compromised immune system, from becoming infected with a disease. But herd immunity only works if everyone around the susceptible population are immunized (Goodman). It has been established that for herd immunity to work, we would need at least 90 to 95 percent of a given population to be vaccinated. When the number of vaccinated people drop below that threshold, a disease is able to spread more readily through a community and infect the most susceptible, such as those too young to vaccinate or with a compromised immune system, and potentially lead to catastrophic effects for that demographic (Dentler). And it doesn’t stop there. Even those who get vaccinated can still become ill because all a vaccine does is show your immune system what the pathogen looks like so it can make a faster response should the â€Å"real† pathogen infect. In the instance of the MMR vaccine, the first shot can confer immunity to about 95% of the recipients and the second shot about 99%. The remaining percentages of non-immune vaccine recipients are called non-responders, in that theirShow MoreRelatedVaccinations Persuasive Essay1538 Words   |  7 PagesThe introduction of vaccinations has been a controversial issue in both developed and developing nations around the world. Despite the benefits of immunizations, some parents refuse to vaccinate their children, which has caused healthcare providers to implement vaccination mandates and intense educational sessions. Is there a middle ground between ensuring the safety of children and preserving parental choice? How can we implement effective methods of communication between vaccine-hesitant parentsRead MorePersuasive Essay On Vaccinations1494 Words   |  6 Pagesnation has long been fundamental in promoting th e use of vaccinations. As early as the 1800’s, vaccinations were beginning to be recognized as highly beneficial in abolishing deadly diseases and intense interest in developing useful vaccinations began. As more vaccinations were discovered and more individuals vaccinated, diseases such as polio, diphtheria, and smallpox no longer plagued populations and decimated nations. Combined vaccinations for multiple diseases were created, such as diphtheria-tetanus-pertussisRead MoreVaccinations Persuasive Essay1587 Words   |  7 PagesVaccination has been brought up again in recent years even when vaccines have been around for about one thousand years. However, with recent outbreaks of measles, some see as preventable disease through vaccines, the main controversy of vaccination has once again been brought up due to parents concerns of safety of their children. Parents now are wondering if vaccinations are the best thing for their children due to reports that vaccines cause autism and other brain disabilities. Although, the linkRead MorePersuasive Essay For Vaccination1797 Words   |  8 Pages In the last century, vaccinations have become the single most leading achievement in public health because these vaccines have saved millions of lives as well as prevented illness and lifelong disability. These childhood diseases that once resulted in hospitalization, death or lifelong consequences only a few decades ago have now become preventable. If we do not vaccinate against diseases such as RV, Hepatitis A, Hepatitis B, Influenza, Measles, Mumps, and Rubella there could be serious outbreaksRead MorePersuasive Essay About Vaccines And Vaccinations2223 Words   |  9 PagesHailey Chirhart Paul Reid English Composition 2 June 8, 2015 Persuasive Essay Rough Draft You and your significant other have just found out that you’re pregnant. You will carry the baby for 9 months and you will protect it with your own body, but what happens after birth? What kind of protection should you provide them with? The question is to vaccinate, or to not vaccinate? First off, let’s start with what a vaccine is. A vaccine is a substance that produces antibodies and provides immunity againstRead MoreShould Vaccines Be Mandatory1492 Words   |  6 PagesShould Vaccinations be Mandatory? This essay will attempt to investigate the employment of the 23 plus vaccinations used today and how they defend the preventions and spread of diseases. The paper will support the pros and the cons of vaccinations that are supported by research statistics as well as the different symptoms that have been reported for each available vaccine. What is a vaccine? Vaccines have been defined as the development of depleted or killed microscopic organismsRead MoreA Chapter Analysis : Inoculation Theory944 Words   |  4 PagesChapter Analysis Essay: Inoculation Theory This theory is often explained and equated to vaccinations, immunizations, flu shots and the like; hence its name, Inoculation Theory. William McGuire, the originator of the theory in 1961, created the phrase attitude inoculation to refer to the process (Have your children had their anti-smoking shots?† 2004). The idea behind the theory is to cause resistance to persuasion as it comes against core beliefs or cultural truisms by inoculating the belief withRead MorePathology Between China And The West1873 Words   |  8 Pagesthe various outlines of the varied contexts in which the meanings of medical representations were created and transformed in the late nineteenth century and early twentieth century. It focuses on the medical rhetoric, the study and application of persuasive language and symbols in medicine, and the iconography of missionaries in China that brought back to the West this perception of a sick China or otherwise known as â€Å"Sick Man of Asia† (Heinrich , pg 4). Furthermore, it also studies how these ideasRead MoreEssay about Arguments for and Against Mandatory Vaccination2269 Words   |  10 PagesMandating the HPV Vaccination: A Controversial Debate Background: The Human papillomavirus (HPV) is the virus responsible for cervical cancer. It is one the most common viral sexually transmitted infections. A vaccine was approved in 2006 that is effective in preventing the types of HPV responsible for 70% of cervical cancers and 90% of genital warts. Proposals for routine and mandatory HPV vaccination of girls have become sources of controversy for parents of school-aged youth, legislators, membersRead MoreDo Not Pet ! Service Dog On The Job1811 Words   |  8 PagesRachelle Laga Professor Susan Andersen English 2010 Persuasive Research Essay 24 April, 2016 Do Not Pet! Service Dog on the Job Walking into my final class of the day, I noticed that a fellow student is with a dog. As I got closer to the couple, the urge to pet the animal washed over me. My hands began to itch to feel the fur on my skin and to find the extraordinary spot behind the ear that all dogs love. However, a red vest caught my eyes with the words â€Å"SERVICE DOG† and â€Å"DO NOT PET† that yelled

Texting While Driving Satire Free Essays

I text while driving. I try not to, but I do. And I know what you’re thinking. We will write a custom essay sample on Texting While Driving Satire or any similar topic only for you Order Now I get it. You think I’m careless. You think I’m reckless. You think I’m dangerous. You say I’m an accident waiting to happen; that I’ll probably get killed one day; that I might even kill you. I tell you now, I understand. But I don’t care. I have places to be, text messages to send. At times I’ve been brilliant, multitasking to perfection; typing ‘Brobdingnagian’ while making a double lane change in Austin rush-hour traffic. Other times I’ve swerved, or barely hit the brake in time, only to throw my phone in the backseat and make that same promise to never again send a text message while operating a vehicle. Okay, so I care. But despite caring, I’ve found that there isn’t a scare, short of an accident, that will deter me from texting while driving. Not even the law. And being that I’d rather not die, or kill you, all in the name of an anecdotal text that just as well could have been typed while in park, I’ve since developed a set of rules. These rules, when followed, have been as fool-proof as directions for walking while chewing a piece of gum (excuse the triteness). I no longer swerve. I’m no longer forced to slam on my brakes. And for the past eight months, my â€Å"Texting While Driving Protocol† has saved both our lives. Rule 1: Predict the Future. Know how the road will unfold as you divert your attention to your phone. As â€Å"10 and 2† drivers, we’re already required to predict the actions of and be accountable for all objects in and around our path (i. e cars, pedestrians, cyclists, animals). Compare and Contrast Driving in the Winter and Driving in the Summer iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/compare-contrast-driving-winter-driving-summer/embed/#?secret=Xk1kSgJrdt" data-secret="Xk1kSgJrdt" width="500" height="282" title="#8220;Compare and Contrast Driving in the Winter and Driving in the Summer#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe We’re regular clairvoyants. And sure, we have laws which aid us in predicting those intended actions of others, but that only further supports my next point: It is not required that our senses be entirely engaged at all times for us to â€Å"trust† while on the road; that to look away from the road for x amount of time, as long as a driver can account for all future events that may unfold within the distance travelled during x, is no less safe than looking both ways before one walks across a street, which also requires a level of anticipation. Rule 2: Reestablish your whereabouts after each written word. This means you must LOOK UP after each word you type, and predict 2-3 more seconds of future before typing your next word. Rule 3: Use shorthand. Yes, shorthand. The same shorthand that has been slowly killing language since man’s invention of time and his subsequent inventions to save it. But this lax variation of language will keep you in the 2-3 seconds per word range. And I know, you’re a writer with high grammatical standards. You punctuate all of your texts. How dare I suggest you replace â€Å"tonight† with â€Å"2nite†? Just remember: Life Language. Rule 4: Hold your phone as close to the top of the steering wheel as possible. This will allow for greater access to your peripheral vision, and may help you catch any unforetold objects. But not too high! Unless the law is still on your side. Rule 5: Do NOT text while making a turn. Not only is it tougher to sense the position of your vehicle in its designated lane, but you also lose any advantage gained by holding your phone in its peripheral position. With these rules in mind, I guarantee that you will be a better driver. How to cite Texting While Driving Satire, Papers

Texting While Driving Satire Free Essays

I text while driving. I try not to, but I do. And I know what you’re thinking. We will write a custom essay sample on Texting While Driving Satire or any similar topic only for you Order Now I get it. You think I’m careless. You think I’m reckless. You think I’m dangerous. You say I’m an accident waiting to happen; that I’ll probably get killed one day; that I might even kill you. I tell you now, I understand. But I don’t care. I have places to be, text messages to send. At times I’ve been brilliant, multitasking to perfection; typing ‘Brobdingnagian’ while making a double lane change in Austin rush-hour traffic. Other times I’ve swerved, or barely hit the brake in time, only to throw my phone in the backseat and make that same promise to never again send a text message while operating a vehicle. Okay, so I care. But despite caring, I’ve found that there isn’t a scare, short of an accident, that will deter me from texting while driving. Not even the law. And being that I’d rather not die, or kill you, all in the name of an anecdotal text that just as well could have been typed while in park, I’ve since developed a set of rules. These rules, when followed, have been as fool-proof as directions for walking while chewing a piece of gum (excuse the triteness). I no longer swerve. I’m no longer forced to slam on my brakes. And for the past eight months, my â€Å"Texting While Driving Protocol† has saved both our lives. Rule 1: Predict the Future. Know how the road will unfold as you divert your attention to your phone. As â€Å"10 and 2† drivers, we’re already required to predict the actions of and be accountable for all objects in and around our path (i. e cars, pedestrians, cyclists, animals). Compare and Contrast Driving in the Winter and Driving in the Summer iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/compare-contrast-driving-winter-driving-summer/embed/#?secret=Xk1kSgJrdt" data-secret="Xk1kSgJrdt" width="500" height="282" title="#8220;Compare and Contrast Driving in the Winter and Driving in the Summer#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe We’re regular clairvoyants. And sure, we have laws which aid us in predicting those intended actions of others, but that only further supports my next point: It is not required that our senses be entirely engaged at all times for us to â€Å"trust† while on the road; that to look away from the road for x amount of time, as long as a driver can account for all future events that may unfold within the distance travelled during x, is no less safe than looking both ways before one walks across a street, which also requires a level of anticipation. Rule 2: Reestablish your whereabouts after each written word. This means you must LOOK UP after each word you type, and predict 2-3 more seconds of future before typing your next word. Rule 3: Use shorthand. Yes, shorthand. The same shorthand that has been slowly killing language since man’s invention of time and his subsequent inventions to save it. But this lax variation of language will keep you in the 2-3 seconds per word range. And I know, you’re a writer with high grammatical standards. You punctuate all of your texts. How dare I suggest you replace â€Å"tonight† with â€Å"2nite†? Just remember: Life Language. Rule 4: Hold your phone as close to the top of the steering wheel as possible. This will allow for greater access to your peripheral vision, and may help you catch any unforetold objects. But not too high! Unless the law is still on your side. Rule 5: Do NOT text while making a turn. Not only is it tougher to sense the position of your vehicle in its designated lane, but you also lose any advantage gained by holding your phone in its peripheral position. With these rules in mind, I guarantee that you will be a better driver. How to cite Texting While Driving Satire, Papers

Nonprofit Leadership and Control Systems †MyAssignmenthelp.com

Question: Discuss about the Nonprofit Leadership and Control Systems. Answer: Introduction: Ola plc Irelands is the largest production company in oil industry. The report has been prepared to evaluate the production capacity and planning of the company. In the report, various budgeting and costing techniques have been evaluated so that a better planning of production could be done. This report and the analysis would assist the company to not only manage the production capacity but it would also help the company to predict the future and manage the present value of the company. Currently, cost leadership strategy is followed by the company. And the records and the culture of the company briefs that the quality assurance is the main aim of the company. In the report, firstly income statement has been prepared to evaluate the net profit or loss of the company. The income statement briefs about the present value and worth of the company. Further, Breakeven point in units and in monetary value has been calculated to identify the level where the cost and the profit of the company are equal. Various other costing techniques have also been evaluated to assure the management about the process and for few recommendations about the company. The production capacity and the cost of the company are as follows: Batches (Units) Projected Sales 1125000 Sales Price 40 Projected sales revenue 4,50,00,000 Sales price 40 Variable cost Direct Material 4.00 Direct Labour 9.00 Variable production overhead 3.00 Selling expenses 3.00 19.00 Total fixed cost for 2018 Manufacturing OH 20,00,000 Administrative expenses 70,50,000 Selling expenses 1,00,00,000 1,90,50,000 Projected corporation tax rate 12.50% Income statement of the company: Income statement is a final statement which is prepared by the companies and others to evaluate and identify the position of the company and the net profit of the company. Income statement takes the concern of all the current details of an organization of a particular time period (Vardon, Birt Ingram, 2017). It briefs the company about the gross profit and the net profit. The income statement of the company is as follows: a) Statement of net income Sales revenue 4,50,00,000 Less: Direct Material 45,00,000 Direct Labour 1,01,25,000 Production OH 33,75,000 Gross Profit 2,70,00,000 Less: General and administrative expenses Manufacturing OH 20,00,000 Administrative expenses 70,50,000 Selling expenses 1,00,00,000 Selling expenses 33,75,000 Net profit before tax 45,75,000 Less: Tax 5,71,875 Net profit after tax 40,03,125 The statement briefs that the gross profit of the company is $ 2,70,00,000 whereas the net profit of the company is $ 40,03,125. It briefs that the net profit position of the company is quite better and also briefs that the better production planning has been done by the company. Breakeven point in units: Breakeven point is a point in a production house where the cost and the total revenue of the business are equal. At the breakeven point, there is not loss as well as no gain of the company. It is required for every business to evaluate the breakeven point in units to identify the minimum sales of the company which is required to be done to survive in the market (Frias?Aceituno, Rodrguez?Ariza Garcia?Snchez, 2014). The calculations of break even sales in units of the company are as follows: Calculation of breakeven point in units Per unit Selling price $ 40 Less: Variable cost $ 19 Contribution (Sales - variable cost) $ 21 Fixed cost BEP 9,07,143 The above calculation briefs that the company is at least required to produce and sell 9,07,143 units. At this point, the total cost and the total revenue of the company would be similar and no loss would be faced by the company. In the current scenario of the company, company is producing and selling more units than BEP which briefs about better position of the company. Breakeven point in monetary value: Breakeven point in value is the total amount in a production house where the cost and the total revenue of the business are equal. At the breakeven monetary value, there is not loss as well as no gain of the company. It is required for every business to evaluate the breakeven point in value to identify the minimum sales of the company which is required to be done to survive in the market (Ekren, Ekren Ozerdem, 2009). The calculations of break even sales in monetary value of the company are as follows: Calculation of breakeven point in monetary terms Per unit Total Selling price $ 40 $ 4,50,00,000 Less: Variable cost $ 19 $ 2,13,75,000 Contribution (Sales - variable cost) $ 21 $ 2,36,25,000 Fixed cost $ 1,90,50,000 BEP 9,07,143 $ 3,62,85,714 The above calculation briefs that the company is at least required to produce and sell the products of the company of worth $ 3,62,85,714. At this point, the total cost and the total revenue of the company would be similar and no loss would be faced by the company. In the current scenario of the company, company is selling products worth more than BEP which briefs about better position of the company (Christensen Kent, 2016). Desired sales units: Further, the calculations have been done on the profit and the sales volume of the company. earlier in the report, it has been calculated that the total net profit of the company is $ 40,03,125 and the total sales units of the company is 11,25,000 units. But, if the company wants to raise the position by $ 60,00,000 than the sales volume of the company is also required to be enhance, the calculations of the sales units on the basis of desired profits are as follows: D) Calculation of sales unit on the basis of desired profit Per unit Selling price $ 40 Less: Variable cost $ 19 Contribution (Sales - variable cost) $ 21 Fixed cost BEP 9,07,143 Desired Profit Sales units to achieve the desired profit (Desired profit / contribution + sales units) 11,92,857.14 (Nobes Parker, 2008) The calculations brief that for generating the profit of $ 60,00,000, company is requires to sell 11,92,857 units. Due to increment in the profit, sales volume of the company has also been raised. Desired sales in monetary value: Simultaneously, the calculations have been done on the profit and the sales in monetary value of the company. Earlier in the report, it has been calculated that the total net profit of the company is $ 40,03,125 and the total sales worth of the company is 4,50,00,000 (Macintosh Quattrone, 2010). But, if the company wants to rise the position by $ 60,00,000 than the worth of the sales of the company is also required to be enhance, the calculations of the sales in monetary value on the basis of desired profits are as follows: Calculation of sales unit on the basis of desired profit Per unit Total Selling price $ 40 $ 4,50,00,000 Less: Variable cost $ 19 $ 2,13,75,000 Contribution (Sales - variable cost) $ 21 $ 2,36,25,000 Fixed cost $ 1,90,50,000 BEP 9,07,143 $ 3,62,85,714 Desired Profit $ 60,00,000 Sales units to achieve the desired profit (Desired profit / contribution + sales units) 11,92,857.14 $ 4,77,14,286 (Kieso, Weygandt Warfield, 2010) The calculations brief that for generating the profit of $ 60,00,000, company is requires to enhance the sales worth by $ 4,77,14,286. Due to increment in the profit, worth of sales of the company has also been raised. Margin of safety is the point where the total sales are reduced by breakeven point. This point describes about the profit level of the company. This point describes about the profit or loss position of the organization. The formula of margin of safety is (Sales - breakeven point) (Zimmerman Yahya-Zadeh, 2011). The margin of safety level of the company has been evaluated to recognize the profit position of the company as well as the total units on which the profit is generated by the company (Ward, 2012). Margi of safety point of the company has been calculated further on the basis of 1125,000 sales units. The calculations of margin of safety of the company are as follows: e) Calculation of Margin point Per unit Total Selling price $ 40 $ 4,50,00,000 Less: Variable cost $ 19 $ 2,13,75,000 Contribution (Sales - variable cost) $ 21 $ 2,36,25,000 Fixed cost $ 1,90,50,000 Breakeven point (Fixed cost / contribution) 907142.9 36285714.3 Margin of safety (Sales - breakeven point) 217857.1 $ 87,14,286 (Schaltegger Burritt, 2017) The above calculation briefs that the margin of safety units of the company in current scenario are 2,17,857.1 units and the margin of safety in terms of value are $ 87,14,826. It briefs that the production and the sales of the products of the company is quite better and explains about the huge profits which are generated by the company. margin of safety calculation brief that the fixed cost of the company is quite higher and thus the breakeven level is also higher but once the BEP level is achieved by the company, the profit generation capabilities of the company becomes better and higher (Higgins, 2012). Simultaneously, the calculations have been done on the profit and the sales in monetary value of the company. Earlier in the report, it has been calculated that the total net profit of the company is $ 40,03,125 and the total sales worth of the company is 4,50,00,000. But, if the company wants to rise the position by $ 50,00,000 (after tax) than the worth of the sales of the company is also required to be enhance, the calculations of the sales in monetary value on the basis of desired profits are as follows: F) Calculation of sales unit on the basis of desired profit Per unit Total Selling price $ 40 $ 4,50,00,000 Less: Variable cost $ 19 $ 2,13,75,000 Contribution (Sales - variable cost) $ 21 $ 2,36,25,000 Fixed cost $ 1,90,50,000 BEP 9,07,143 $ 3,62,85,714 Desired Profit $ 57,14,286 Sales units to achieve the desired profit (Desired profit / contribution + sales units) 11,79,251.70 $ 4,71,70,068 (Renz Herman, 2016) The calculations brief that for generating the profit of $ 57,14,286, company is required to enhance the sales worth by $ 4,71,70,068. Due to increment in the profit, worth of sales of the company has also been raised. Anticipates breakeven point: Further, the study has been done on the breakeven point of the company of 2019. It has been evaluated that the following changes would taken place into the production house of the company: Batches (Units) Projected Sales 1125000 Projected sales revenue 4,50,00,000 Sales price 44 Variable cost Direct Material 4.80 Total fixed cost for 2018 2,15,50,000 Projected corporation tax rate 12.50% On the basis of the new information, the break even sales and the break even value of the company has been evaluated. The calculations of breakeven point are as follows: Calculation of Breakeven point' Per unit Total Selling price $ 44.00 $ 4,95,00,000 Less: Variable cost $ 22.80 $ 2,56,50,000 Contribution (Sales - variable cost) $ 21.20 $ 2,38,50,000 Fixed cost $ 2,15,50,000.00 Breakeven point (Fixed cost / contribution) $ 10,16,509.43 44726415.1 (Hilton Platt, 2013) It briefs that in 2019, the break even sales of the company as well as the break even in monetary value would be enhanced. It briefs that the financial position of the company would be better in 2019. Recommendations: The quality of the company has also been evaluated and recognized that the quality of the profits of the company is quite better. Though, it has been found that the company is not utilizing the full capacity and due to which the production of the company and the sales of the company is quite lesser. It has been found that the bottleneck rule is followed by the company where the resources are not utilized by the company at its fullest. Thus, it is recommended to the company to utilize the resources at their fullest and manage the performance of the company accordingly. Bottleneck is a phenomenon which is used to describe the performance or the capacity of a business or an entire system. It is simply limited to a single component, It provides information about the less uses of resources (Brigham Houston, 2012). The phenomenon describes that the resources are at their fullest but the company is not able to use it due to narrow bottle neck. In case of our company, it has been found that the organization is required to take the use of resources at their fullest so that the better management of the resources could be done as well as the position of the company could be better. For managing and assuring the quality of the products, it has been recommended to the company to follow the quality assurance process in which the mistakes and the defects of the product would be evaluates and resolved by the quality manager of the company (Brigham Ehrhardt, 2013). Every country has some standards about the quality of the product. So it is recommended to the comapny to check and assure of the quality if the product on the basis of that standards so that the better position and performance of the product could be found. Conclusion: To conclude, Ola plc Ireland is performing and managing its production house at a better level. The income statement of the company briefs about the higher net profits of the company as well as better position of the company. Further, it has been found that if the company would utilize the resources at the fullest than the breakeven level of the company would be lesser than the total sales of the company. It further briefs that the margin of safety level of the company is also higher which directly briefs about the total profit from the production process of the company. Breakeven point in units and in monetary value has been calculated to identify the level where the cost and the profit of the company are equal. Various other costing techniques have also been evaluated to assure the management about the process and it has been found that the position and the level of the company s quite better. The future prediction of the company has also been done to found the future performance of the company and it has been analyzed that the company would perform better in near future. 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