Why should anyone be led by me Personal Statement

Why should anyone be led by me - Personal Statement Example It focuses on my traits and competencies as a leader. In essence it answers the fundamental question why anyone should be led by me. Why Should Anyone Be Led By Me? If there is one thing that I can claim having very good knowledge of, it is me. I have often heard that the ultimate end of education is ‘self-discovery’ (19). In my own case, thankfully, I think it happened to a substantial degree and I presume that is what gives me the aptitude for leadership. Besides my parents and teachers, several of my friends and a number of books that I read allowed me a lot of reflection and introspection as to what I was and what I ought to be. Thus they have been of immense help in taking a close look at my values, strengths, weaknesses, talents, relationships, passions and interests. In short they let me find my voice. At the same time, I am aware that the discovery is an ongoing process and the description in the current document is a portrait of what I am at the moment. In my ex perience as a manager, I made a conscious effort not to be overcome by frustration or disappointment at the end of an unsuccessful business encounter or presentation (31). I saw them rather as learning experiences and indicators of the dots that I missed. I was careful not to let my command be confined just to my area of specialization. I was prepared to go that extra mile to gain knowledge of other departments to the extent they would be needed so that my business acumen would become complete and credible. It also helped me to answer with conviction any questions regarding the business decisions that I had made. I constantly reminded myself that gaining access to the C suite in itself did not mean anything and there would a long way to go beyond that. A very useful tip given by my first boss was to think afresh always. I must say I took it to its letter and spirit. Before that, I remember having done the mistake of applying ‘one of the old solutions’ to a new problem t hat appeared to resemble an old problem. My first boss’s suggestion meant that each solution was bound to be as unique as the problem itself. Over the years, I have cultivated the practice of contemplating multiple options and applying mind-map sketches whenever I had to mull over one. It meant a little more labor to focus on the most significant parts of the data and then to identify the patterns. But then, it saved me from the unpleasant task of resorting to self-deception or depending on false reasoning and rationalization (180). Not that this method was entirely without risk, but it stood the best chance for success for the simple reason that the approach was as honest as it could be. I am glad I made mistakes. They gave me the chance to act in time and strengthen myself as a leader. On one occasion, when I was in high spirits following excellent pay off on one of the project ideas that clicked, it was actually one of my subordinates, a young man, who warned me, subtly th ough, not to be carried away by short-term success but to be prepared for future scenarios and contingencies. It took me some time to appreciate precisely what he meant. When I got the essence, I have begun to force myself and my team to stay away from the comfort zone and look at each project from an R & D perspective. It was one of the first lessons but one of the finest too. The first few months of my career caused me insomnia literally because too many deadlines seemed to accumulate at a time leading to stress (143). After a couple of experiences of sophisticated reproach by my superiors, I figured out how the daily grind affected my priorities and important and urgent tasks would inadvertently get overlooked. I realized that I was dwelling mostly with the tasks that I inherently liked and in

Human Impacts on Deciduous Forest

Human Impacts on Deciduous Forest Autumn Blaze Maple Tree The autumn blaze maple tree is a unique combination of good traits from the red maple and silver maple. The qualities mixed by the autumn blaze maple tree are brilliant orange-red color in the fall, dense and healthy branching, and enhanced growth that protects from insects and disease. They are known for their unexcelled speed of growth. The autumn blaze maple tree can also live in a variety of climates, ranging from the frigid cold of zone three, to the humid south of zone eight. The autumn blaze maple tree will grow to fifty or sixty feet tall and have a mature spread of thirty to forty feet. They are not a susceptible to storm damage as the silver maple, as they received stronger wood from their red maple parent. The autumn blaze maple tree also has the ability to grow in most soil conditions. The leaves of the autumn blaze maple tree resemble the leaves of a silver maple tree, being opposite, simple, and five-lobed with toothy margins. The deep red veins of the leaves are derived from the red maple. The summer color of the autumn blaze maple tree is a rich medium green, which turns into orange and crimson in the fall. The leaves of the autumn blaze maple tree will last longer on the branch than those of other maple trees. The Birch Birch species are generally small to medium-sized trees or shrubs, mostly of temperate climates. The simple leaves are alternate, singly or doubly serrate, feather-veined, petiolate and stipulate. They often appear in pairs, but these pairs are really borne on spur-like, two-leaved, lateral branchlets. The fruit is a small samara, although the wings may be obscure in some species. They differ from the alders (Alnus, other genus in the family) in that the female catkins are not woody and disintegrate at maturity, falling apart to release the seeds, unlike the woody, cone-like female alder catkins. The bark of all birches is characteristically marked with long, horizontal lenticels, and often separates into thin, papery plates, especially upon the paper birch. It is resistant to decay, due to the resinous oil it contains. Its decided color gives the common names gray, white, black, silver and yellow birch to different species. European larch Larix decidua, common name European larch, is a species of larch native to the mountains of central Europe, in the Alps and Carpathian Mountains, with also low populations in southern Poland and southern Lithuania. Larix decidua is a medium-size to large deciduous coniferous tree reaching 25-45 m tall, with a trunk up to 1 m diameter (exceptionally, to 55 m tall and 2 m diameter). The crown is conic when young, becoming broad with age; the main branches are level to upswept, with the side branches often pendulous. The shoots are dimorphic, with growth divided into long shoots (typically 10-50 cm long) and bearing several buds, and short shoots only 1-2 mm long with only a single bud. The leaves are needle-like, light green, 2-4 cm long which turn bright yellow before they fall in the autumn, leaving the pale yellow-buff shoots bare until the next spring. The cones are erect, ovoid-conic, 2-6 cm long, with 30-70 erect or slightly incurved (not reflexed) seed scales; they are green variably flushed red when immature, turning brown and opening to release the seeds when mature, 4-6 months after pollination. The old cones commonly remain on the tree for many years, turning dull grey-black.It is very cold tolerant, able to survive winter temperatures down to at least -50 °C, and is among the tree line trees in the Alps, reaching 2400 m altitude, though most abundant from 1000-2000 m. It only grows on well-drained soils, avoiding waterlogged ground. Deciduous forest animals A wide variety of mammals, birds, insects, and reptiles can be found in a deciduous forest biome. Mammals that are commonly found in a deciduous forest include bears, raccoons, squirrels, skunks, wood mice, and in the U.S., deer can be found in these forests. While bobcats, mountain lions, timber wolves, and coyotes are natural residents of these forests, they have nearly been eliminated by humans because of their threat to human life. Other animals that were native to this biome, such as elk and bison, have been hunted to near extinction. Migration and hibernation are two adaptations used by the animals in this biome. While a wide variety of birds migrate, many of the mammals hibernate during the cold winter months when food is in short supply. Another behavioral adaptation some animals have adopted is food storage. The nuts and seeds that are plentiful during the summer are gathered by squirrels, chipmunks, and some jays, and are stored in the hollows of trees for use during the winter months. Cold temperatures help prevent the decomposition of the nuts and seeds. Deciduous forest plants A deciduous forest typically has three to four, and sometimes five, layers of plant growth. Tall deciduous trees make up the top layer of plant growth, and they create a moderately dense forest canopy. Although the canopy is moderately dense, it does allow sunlight to reach the forest floor. This sunlight allows plants in the other layers to grow. The second layer of plant growth includes saplings and species of trees that are naturally shorter in stature. A third layer (or understory) would include shrubs. Forest herbs, such as wildflowers and berries, make up a fourth layer. During the spring, before the deciduous trees leaf out, these herbs bloom and grow quickly in order to take advantage of the sunlight. A fifth layer would include mosses and lichens that grow on tree trunks. Plant adaptations In the spring, deciduous trees begin producing thin, broad, light-weight leaves. This type of leaf structure easily captures the sunlight needed for food production (photosynthesis). The broad leaves are great when temperatures are warm and there is plenty of sunlight. However, when temperatures are cold, the broad leaves expose too much surface area to water loss and tissue damage. To help prevent this damage from occurring, deciduous trees make internal and physical adaptations that are triggered by changes in the climate. Image of deciduous forest trees with leaves of red and orange. Cooler temperatures and limited sunlight are two climatic conditions that tell the tree to begin adapting. In the Fall, when these conditions occur, the tree cuts off the supply of water to the leaves and seals off the area between the leaf stem and the tree trunk. With limited sunlight and water, the leaf is unable to continue producing chlorophyll, the green stuff in the leaves, and as the chlorophyll decreases the leaves change color. The beautiful display of brilliant red, yellow, and gold leaves, associated with deciduous forests in the fall, is a result of this process. Most deciduous trees shed their leaves, once the leaves are brown and dry. Humans in the ecosystem The original broad lived deciduous forest that covered most of the lowlands of temperate Europe have almost disappeared to give way to an intensively farmed landscape. (Peterken, G. F., 1996). European natural nemoral woodland is considered to be among the most degraded ecosystems in the world (JÄâ„ ¢drzejewska et al., 1994). Although there is the perception that the greatest concern should be held for tropical rain forests, temperate deciduous forests have a smaller fraction of original vegetation remaining than boreal or tropical forests, and also have been more severely impacted by land use change and air pollution. Remaining deciduous forests in the Fennoscandian boreal landscape have high ecological value, and are considered as key components of the forest landscape. In Europe and North America, less than 1% of all temperate deciduous forests remain inundisturbed state, free of logging, grazing, and deforestation or other intensive use. In  south  and  central  Sweden,  during  the  20th  century much  of  the  deciduous  forests  were  transferred  to  coniferous  forest  plantations, while  the  remaining  deciduous  forests  are  to  a  large  extent  also  characterized by  commercial  forestry.  Estimates  by  SEPA  indicates  that  less  than  2%  of  the original  distribution  of  deciduous  forests  are  still  intact,  in  terms  of  natural forest  dynamics. In Norway more than 20% of the broad-leaved forests are logged and replaced with non-native tree species. The forest sector continues this destructive management, manipulating living forests into boring monoculture of non-native species. This is the biggest threat to this unique and biodiversity rich forest ecosystem, for which Norway has an international responsabiliity. The history of deciduous forest in Scandinavia: The example of picea albes Although climate changes are considered as the driving force of forest modification, (Webb 1987), the actual vegetation landscape of Europe is the result of thousands years of interferences between human activity and forests. (Behre, 1988; Huntley Webb, 1989). This can be illustrated by the immigration of Picea abies into Fennoscandia. Both human disturbance and climatic change are responsible factors (Tallantire, 1977; Nunez Vuorela, 1979; Huntley, 1988; Dahl, 1990). To retrace forest landscape history we can use pollen analysis (Bradshaw, 1988; Bradshaw Zackrisson, 1990). The major deciduous tree species in the Fennoscandian boreal forest, Betula pendula, B. pubescens and Populus tremula, all depend on disturbance for their perpetuation (Zackrisson, 1985; Nikolov Helmisaari, 1992) Pollen records and charcoal remains provide evidence of intense deforestation for agricultural uses 4000 years ago in Southern Scandinavia. This clearing facilitated a dramatic change in the forest composition, although at the beginning in southern Sweden forest where dominated by deciduous trees and Spruce were found only in the northern and central part of Sweden,(Bjorse Bradshaw 1998, Lindbladh Bradshaw, 1998) During the following two millennia, the spruce spread southwards rapidly and is now the dominant forest species in most of southern Sweden. This process has been explained as being based on a combination of climatic changes and of anthropogenic influences such as grazing by domestic animals, selective cuttings, pollarding, and burning, which has been unfavorable for deciduous tree species (Nilsson, 1997a, Lindbladh et al., 2000). Since the mid-19th century the Swedish boreal land- scape has been transformed by forestry operations, which have produced intensively managed forests, mainly even-aged conifer monocultures, in which production of tim- ber and pulpwood are the main goals (Ostlund et al. 1997; Linder Ostlund, 1998; Axelsson Ostlund, 2001) The landscape perspective has come to play an important role in efforts to achieve sustainable forestry, especially regarding the protection of biodiversity However, many temperate zone economies have shifted from rural, agricultural to urban manufacturing and technologically driven economies. This has led to large-scale agricultural abandonment and the reversion of agricultural lands back to forests. Recent studies indicate an increase in forest area and volumes in both North America and Europe (Kauppi et al., 1992; Houghton, 1995). Restoration and management of deciduous forests Temperate deciduous forests are important to regional economies as a source of wood, they provide many ecological services, and they play a major role in the global carbon cycle The need to repair habitat and restore forest structure and function is recognized throughout the boreal and temperate zone as a component of sustainable forest management. Forest restoration is a complex task, complicated by diverse ecological and social conditions, that challenges our understanding of forest ecosystems. Forest are human dominated ecosystems. Reconstructing forests where they are now absent, as well as altering existing forests to more natural conditions, are important aspects of sustainable forest management. Rare herbaceous species, lichens, mosses, insects and birds that are dependent on old, dying and dead deciduous trees occur in these forests (Sturesson, 1983; Lundqvist, 1986; Wikars As, 1991) In Sà ¶derà ¥sen National Park Sweden CONCLUSION: WHAT FUTURE FOR  TEMPERATE FORESTS? Long, long ago forests of oak, elm, beech, chestnut, maple, ash, poplar, linden, birch, and many other species blanketedmost of the lowlands of Europe. Similar forests covered much of the northeastern United States. Many of those forests have gone, cleared by long-dead settlers to make way for farms. Farms were needed, of course. People must be fed-and so must the draft animals that helped the farmers till the land. But forests have always been needed. Most furniture, house frames, floors, and everyday tools are made wholly or partly from wood. This book is made from paper manufactured from what were once trees growing in a forest. Wood was once the only fuel that heated every home, from the kings palace and the barons castle to the villagers cottage. It cooked everyones meals, and the only way to obtain hotwater for washing was to place a cauldron over a wood fire. Many people burn wood to keep warm even today. We mayboast of living in the Information Age, but the truth is that we live in the Wooden Age, and we always have. Nowadays a new use has been found for our forests, basedon a deeper understanding and appreciation of the way they function. Forests are seen not simply as sources of raw materials and fuel, but as living communities of plants, animals, fungi, and organisms so small they can be seen only with the aid of a microscope. The forest reveals itself as a wonderland of diversity, a community of living organisms so vast and complex as to be barely comprehensible. Most North Americans and Europeans now live in cities. The countryside and its forests are remote from the sidewalks, subways, city blocks, and suburban sprawl, and city parks are pale imitations of genuine countryside. This makes the forests still more special-and valuable. The forest is a place to visit. It is where families can walk, children can play, and naturalists can observe what is around them. It is where scientists can study the planet we all share, and where students can learn. Throughout much of the Tropics, forests are being cleared, although strenuous efforts are being made to halt the clearances. In temperate regions, on the other hand, the forests are expanding. Forests that have stood for centuries, known as old-growth forests in most of the world and as ancient woodland in Britain, are protected. The protection is not always effective and valued forests are sometimes lost, often through illegal logging, but conservation bodies are increasingly vigilant and the chainsaws can no longer enter the forest unchallenged. It seems certain, therefore, that the temperate forests will survive long into the future. Changes in the climate may alter their composition, but forests are not static; their composition is changing all the time. Trees come and go, but the forest will remain. Of that we may be certain.

Is Affirmative Action Fair? Essay -- Law Government Equality Papers

Is Affirmative Action Fair? A black student has been waiting for that letter of acceptance from the college of her choice. She receives that letter and gets in. At the same time a female white student is also waiting for her letter of acceptance from that same college. The white student receives a rejection letter even though she had higher test scores and a better GPA than the black student. Was this fair to the students? Was it the best outcome for the country in the long run? Many minority students are accepted into colleges and law schools due to their race while at the same time white students are rejected because colleges have to make room for these minorities. The question many colleges are facing now is whether race should be considered in college admissions. Is affirmative action necessary anymore and is it fair to all students? What is its long-term impact on American and world society? Liberals say, â€Å"Yes affirmative action is a fair path and a path that still needs to be taken if our society is going to move forward.† Conservatives argue that affirmative action is reverse discrimination against white students and that widespread use of affirmative action in colleges is creating an un-level playing field. The liberal’s logical argument is based on the assumption that race is already an issue in college admissions and that historically there has been a lack of opportunity for minorities, especially African Americans. From this perspective, Liberals want to use race-based admission standards as a way to redress historical and contemporary biases against certain groups and cultures. To Liberals there are biases built into university admissions that favor white, middle class, suburban students. The ver... ...com/site/pros_cons/affaction/affaction.html (22 April 2002) Tien, Chang-Lin. â€Å"In Defense of Affirmative Action.† USA Today (Magazine). 126.2630 (November 1997): 58-61. Online. Information Access Expanded Academic ASAP. Article A20004051. Thernstrom, Stephan. "The Scandal of the Law Schools. (Legacy of affirmative action)" Commentary. 104.6 (December 1997): 27-32. Online. Information Access Expanded Academic ASAP. Article A20078580. Thernstrom, Stephan, & Thernstrom, Abigail. â€Å"Racial Preferences: What we Know Now.† Commentary. 107.2 (February 1999): 44. Online. Information Access Expanded Academic ASAP. Article A53914152 Wright, Scott W. â€Å"Texas Ruling may Dismantle Affirmative Action.† Black Issues in Higher Education. 13.3 (April 4, 1996): 8-10. Online. Information Access Expanded Academic ASAP. Article A18327446.

Genetically modified organism Essay

Introduction Definition: Genetically engineered (GE) food refers to any product containing or derived from GMOs. Most recently, biotech companies have inserted herbicide-resistance genes into wheat, fish genes into strawberries, human genes into fish and pharmaceuticals like birth control into corn. Genetically modified food refers to the origin of food from genetically modified organisms, produced by genetic engineer. History: Scientists first discovered that DNA can transfer between organisms in 1946. The first genetically modified plant was produced in 1983, using an antibiotic-resistant tobacco plant. In 1994, the transgenic Flavr Savr tomato was approved by the FDA for marketing in the US – the modification allowed the tomato to delay ripening afterScientist experimenting food picking. In the early 1990s, recombinant chymosin was approved for use in several countries, replacing rennet in cheese-making. In the US in 1995, the following transgenic crops received marketing approval: canola with modified oil composition (Calgene), Bacillus thuringiensis (Bt) corn/maize (Ciba-Geigy), cotton resistant to the herbicide bromoxynil (Calgene), Bt cotton (Monsanto), Bt potatoes (Monsanto), soybeans resistant to the herbicide glyphosate (Monsanto), virus-resistant squash (Monsanto-Asgrow), and additional delayed ripening tomatoes (DNAP, Zeneca/Peto, and Monsanto). In 2000, with the creation of golden rice, scientists genetically modified food to increase its nutrient value for the first time. Advantages of Genetically Modified Food Figure – Naturally grown food Genetic modification can produce larger, hardier, tastier, and more nutritious foods. For example, Strawberries are sweeter, less acidic flavor; Soybeans have higher protein content, making them more nutritious for livestock and humans. Better production in lesser time, thereby providing food for more people. Have an increased resistance to spoilage with a better shelf life thus can be transported long distances better shelf life. They are potentially non-allergenic. Provides medicine and vitamin deficiency. For instance, scientists have discovered Golden rice containing to support deficiency of vitamin A causing blindness for half of the world population who live on rice. Naturally grown food consumed by a kid Provide more resistance to diseases. Nowadays, plants can be genetically modified to be better able to survive abiotic extremes, such as frosty temperatures, heat waves, droughts, and poor soil chemistries. Provides an increased production of eggs, milk and meat. More economical to the farmer in terms of production of food. Provides improved health of the population and thereby reduces the economic burden. GE Saves the wild animals. Disadvantages of Genetically Modified Food Environmental activists, religious organizations, public interest groups, professional associations and other scientists and government officials have all raised concerns about GM foods most concerns about GM foods fall into three categories: environmental hazards, human health risks, and economic concerns. Environmental hazards: According to the World Health Organization (WHO), there is a very real risk of out-crossing, which refers to the transfer of engineered genes (transgenes) from genetically modified crops to conventional, cultivated plants or to related crop species in the wild. This may happen by means of wind, insect pollination, or other transfer. The foreign genes can cross with and contaminate these other species, resulting in a hybridization of the genetically modified crop plant with a non-GMO plant. This could radically alter entire ecosystems if the hybrid plants thrived. Out-crossing can also have an indirect effect on food safety and security, as the contaminated species make their way into the food chain. Human health risks: Perhaps the number one health concern over GM technology is its capacity to create new allergens in our food supply. Allergic reactions typically are brought on by proteins. Nearly every transfer of genetic material from one host into a new one results in the creation of novel proteins. Genetic engineering can increase the levels of a naturally occurring allergen already present in a food or insert allergenic properties into a food that did not previously contain them. Foreign genetic material in a host can cause other genetic material in that host to behave erratically. One consequence of over expression, for example, can be cancer. Nutritional problems can also result from the transfer.. GM crops have been linked to health problems as diverse as reproductive damage, cancer, Alzheimer’s disease and diabetes. GMO is not supported by many institutions Economic concerns: Bringing a GM food to market is a lengthy and costly process, and of course agro-biotech companies wish to ensure a profitable return on their investment. Many new plant genetic engineering technologies and GM plants have been patented, and patent infringement is a big concern of agribusiness. Yet consumer advocates are worried that patenting these new plant varieties will raise the price of seeds so high that small farmers and third world countries will not be able to afford seeds for GM crops, thus widening the gap between the wealthy and the poor. Conclusion Genetically modified food (GMF) will play an important factor in coming years for full filling the demand of increasing population of worlds as the food productions are not increasing as much as the population. In addition to that, GMF foods are more economical and full of nutrients covering the daily need of an individual which cannot be provide by naturally produced food Though, GMFs have faced some crisis by different institution. Though, we cannot deny it’s important as it can prove to be a life saving option for countries in Africa, which natives are facing malnutrition and protein deficiency. Therefore, GMOs should be seen as an alternative food rather than primary food category unless more research and development in this field is conducted. Bibliography 1. http://www. care2. com/greenliving/health-risks-of-eating-gmo-foods. html#ixzz2c2VlMEok 2. http://www. naturalnews. com/029869_GMOs_dangers. html#ixzz2c2TE1wcs 3. http://www. naturalnews. com/029869_GMOs_dangers. html#ixzz2c2Ss2Bp7 4. http://en. wikipedia. org/wiki/Genetically_modified_food_controversies 5. http://en. wikipedia. org/wiki/Genetically_modified_food.

Solution of Managerial Accounting

Chapter 5: Cost Behavior: Analysis and Use As we shall see in later chapters, the ability to predict how costs respond to changes in activity is critical for making decisions, controlling operations, and evaluating performance. Three major classifications of costs were discussed in this chapter—variable, fixed, and mixed. Mixed costs consist of variable and fixed elements and can be expressed in equation form as Y = a + bX, where X is the activity, Y is the cost, a is the fixed cost element, and b is the variable cost per unit of activity. Several methods can be used to estimate the fixed and variable cost components of a mixed cost using past records of cost and activity. If the relation between cost and activity appears to be linear based on a scatter graph plot, then the variable and fixed components of the mixed cost can be estimated using the quick-and-dirty method, the high-low method, or the least-squares regression method. The quick-and-dirty method is based on drawing a straight line and then using the slope and the intercept of the straight line to estimate the variable and fixed cost components of the mixed cost. The high-low method implicitly draws a straight line through the points of lowest activity and highest activity. In most situations, the least-squares regression method is preferred to both the quick-and-dirty and high-low methods. Computer software is widely available for using the least-squares regression method. These software applications provide a variety of useful statistics along with estimates of the intercept (fixed cost) and slope (variable cost per unit). Nevertheless, even when least-squares regression is used, the data should be plotted to confirm that the relationship is really a straight line. Managers use costs organized by behavior to help make many decisions. The contribution format income statement can aid decision making because it classifies costs by cost behavior (i. e. , variable versus fixed) rather than by the functions of production, administration, and sales. In this chapter, the following learning objectives will be covered: In this chapter, the following learning objectives will be covered: | |Understand how fixed and variable costs behave and how to use them to predict costs. | |[pic] | |[pic] | |[pic] | | | |Use a scattergraph plot to diagnose cost behavior. |[pic] | |[pic] | |[pic] | | | |Analyze a mixed cost using the high-low method. |[pic] | |[pic] | |[pic] | | | |Prepare an income statement using the contribution format. |[pic] | |[pic] | |[pic] | | | |(Appendix 5A) Analyze a mixed cost using the lea st-squares regression method. | Key terms: Account analysis  Ã‚   |A method for analyzing cost behavior in which an account is classified as either variable or fixed based on | | |the analyst's prior knowledge of how the cost in the account behaves. | |[pic] | |[pic] | |[pic] | |Activity base  Ã‚   |A measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a| | |hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the | | |activity base that explains the total cost of X-ray film. |[pic] | |[pic] | |[pic] | |Committed fixed costs  Ã‚   |Investments in facilities, equipment, and basic organizational structure that can't be significantly reduced | | |even for short periods of time without making fundamental changes. |[pic] | |[pic] | |[pic] | |Contribution approach  Ã‚   |An income statement format that organizes costs by their behavior. Costs are separated into variable and fixed| | |categories rather than being separated according to organizational functions. | |[pic] | |[pic] | |[pic] | |Contribution margin  Ã‚   |The amount remaining from sales revenues after all variable expenses have been deducted. |[pic] | |[pic] | |[pic] | |Cost structure  Ã‚   |The relative proportion of fixed, variable, and mixed costs in an organization. |[pic] | |[pic] | |[pic] | |Dependent variable  Ã‚   |A variable that responds to some causal factor; total cost is the dependent variable, as represented by the | | |letter Y, in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Discretionary fixed costs  Ã‚   |Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as| | |advertising and research. |[pic] | |[pic] | |[pic] | |Engineering approach  Ã‚   |A detailed analysis of cost behavior based on an industrial engineer's evaluation of the inputs that are | | |required t o carry out a particular activity and of the prices of those inputs. |[pic] | |[pic] | |[pic] | |High-low method  Ã‚   |A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost | | |between the high and low activity levels. |[pic] | |[pic] | |[pic] | |Independent variable  Ã‚   |A variable that acts as a causal factor; activity is the independent variable, as represented by the letter X,| | |in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Least-squares regression |A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that | |method  Ã‚   |minimizes the sum of the squared errors. |[pic] | |[pic] | |[pic] | |Linear cost behavior  Ã‚   |Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation | | |between cost and activity. |[pic] | |[pic] | |[pic] | |Mixed cost  Ã‚   |A cost that contains both variable and fixed cost ele ments. |[pic] | |[pic] | |[pic] | |Multiple regression  Ã‚   |An analytical method required when variations in a dependent variable are caused by more than one factor. |[pic] | |[pic] | |[pic] | |R 2  Ã‚   |A measure of goodness of fit in least-squares regression analysis. It is the percentage of the variation in | | |the dependent variable that is explained by variation in the independent variable. |[pic] | |[pic] | |[pic] | |Relevant range  Ã‚   |The range of activity within which assumptions about variable and fixed cost behavior are reasonably valid. |[pic] | |[pic] | |[pic] | |Step-variable cost  Ã‚   |The cost of a resource that is obtainable only in large chunks and that increases and decreases only in | | |response to fairly wide changes in activity. | Review Problem 1: Cost behavior Neptune Rentals offers a boat rental service. Consider the following costs of the company over the relevant range of 5,000 to 8,000 hours of operating time for the boats: |Hours of operating time | | |5,000 |6,000 |7,000 |8,000 | |Total costs: | | | | | |Variable costs |$20,000 |$ ? $ ? |$ ? | |Fixed costs |$1,68,000 |$ ? |$ ? |$ ? | |Total costs |$1,88,000 |$ ? |$ ? |$ ? | |Cost per hour: | | | | | |Variable cost |$ ? |$ ? |$ ? |$ ? | |Fixed cost |$ ? |$ ? |$ ? $ ? | |Total cost per hour |$ ? |$ ? |$ ? |$ ? | Required: Compute the missing amount assuring that cost behavior patterns remain same within the relevant range of 5,000 to 8,000 hours. Solution to Review Problem 1: Per Unit Variable Cost = 20,000/5,000= 4. 00 per Unit. |Hours of operating time | | |5,000hr 6,000hr |7,000hr |8,000hr | |Total Costs Variable costs |$20,000 |$24,000 |$28,000 |$32,000 | |Fixed costs |1,68,000 |1,68,000 |1,68,000 |1,68,000 | |Total costs |$1,88,000 |$1,92,000 |$1,96,000 |$2,00,000 | |Cost per hour: |$4. 0 |$4. 00 |$4. 00 |$4. 00 | |Variabl e cost | | | | | |Fixed cost |33. 60 |28. 00 |24. 00 |21. 00 | |Total cost per hour |$37. 60 |$32. 00 |$28. 00 |$25. 0 | Review problem 2: High Low Method The administrative of azalea hills hospitals would like a cost formula linking the costs involved in admitting patients to the number of patients admitted during a month. The admitting department’s costs and number of patients admitted during the immediately preceding eight month are given in the following table: |Month |number of patients |admitted dep. Costs | |May |1,800 |14,700 | |June |1,900 |15,200 | |July |1,700 |13,700 | |August |1,600 |14,000 | |September |1,500 |14,300 | |October |1,300 |13,100 | |Nov |1,100 |12,800 | |Dec |1,500 |14,600 | Required: 1. Use the high low method to establish the fixed and variable components of admitting costs. 2. Express the fixed and variable components of admitting costs as a formula in the linear equation form: Y= a+bx. Solution to Review Problem 2 1. |Number of Patients Admitted |Admitting Department cost | |High activity level (June) |$1,900 |15,200 | |Low activity level (November) |1,100 |12,800 | |Change |$800 |$2,400 | Variable cost per unit of activity: Variable Cost = 2,400 / 800 = 3 Fixed cost = Total cost – variable cost = 15,200 – (3*1,900) = 9,500 2. The cost formula expressed in the linear equation form is:Y= $9,500+$3X Problem 5-12 House of Organs, Inc purchases organs from a well-known manufacturer and sells them at the retail level. The organs sell, o n the average, for $2500 each. The average cost of an organ from the manufacturer is $1500. House of Organs, Inc has always kept careful records of its costs. The costs that the company incurs in a typical month are presented below in the form of a spreadsheet Costs |Cost Formula | |Selling: | |Advertising |$950 per month | |Delivery of organs |$60 per organ sold | |Sales salaries and commissions |$4,600 per month plus 4% interest | |Utilities |$650 per month | |Depreciation of sales facilities |$5,000 per month | |Administrative: | |Executive salaries |$13,500 per month | |Depreciation of equipment |$900 per month | |Clinical |$2,500 per month plus $40 per organ sold | |Insurance |$700 per month | During November, the company sold and delivered 60 organs. Required: 1. Prepare an income statement for November using the traditional format with costs organized by function. 2. Redo (1) above, this time using the contribution format with costs organized by behavior. Show costs and revenues on both a total and per unit basis down through contribution margin. 3. Refer to the income statement prepared in (2) above. Why might it be misleading to show the fixed costs on a per unit basis? Solution 5-12 1. House of Organs, Inc. Income Statement For the Month Ended November 30 |Sales (60 organs ? $2,500 per organ) | |$1,50,000 | |Cost of goods sold (60 organs ? 1,500 per organ) | |90,000 | |Gross margin | |60,000 | |Selling and administrative expenses: | | | |Selling expenses: | | | |Advertising |$  Ã‚  Ã‚  Ã‚  950 | | |Delivery of organs (60 organs ? $60 per organ) |3,600 | | |Sales salaries and commissions [$4,800 + (4% ? 150,000)] |10,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Total selling expenses |21,000 | | |Administra tive expenses: | | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical [$2,500 + (60 organs ? 40 per organ)] |4,900 | | |Insurance |700 | | |Total administrative expenses |20,000 | | |Total selling and administrative expenses | |41,000 | |Net operating income | |$? 19,000 | 2. House of Organs, Inc. Income Statement For the Month Ended November 30 | |Total |Per Unit | |Sales (60 organs $2,500 per organ) |$1,50,000 |$2,500 | |Variable expenses: | | | |Cost of goods sold (60 organs ? $1,500 per organ) |90,000 |1,500 | |Delivery of organs (60 organs ? $60 per organ) |3,600 |60 | |Sales commissions (4% ? $150,000) |6,000 |100 | |Clerical (60 organs ? 40 per organ) |2,400 |40 | |Total variable expenses |1,02,000 |1,700 | |Contribution margin |48,000 |$  Ã‚  800 | |Fixed expenses: | | | |Advertising |950 | | |Sales salaries |4,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical |2,500 | | |Insurance |700 | | |Total fixed expenses |29,000 | | |Net operating income |$  19,000 | | 3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. Problem 5-15: High-Low Method, Predicting Cost Golden Company’s total overhead costs at various levels of activity are presented below: Month |Machine-Hours |Total Overhead Costs | |March |50,000 |$1,94,000 | |April |40,000 |1,70,200 | |May |60,000 |2,17,800 | |June |70,000 |2,41,600 | Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 40000 machine-hour level of activity is as follows: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$52,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |60,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |58,200 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1,70,200 | The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: 1. As shown above overhead costs in June amounted to $241600. Estimate how much of this consisted of maintenance cost. (Hint to do this, it may be helpful to first determine how much of the $241600 consisted of utilities and supervisory salaries. 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form Y=a+bx. 4. What total overhead costs would expect to be incurred at an operating activity level of 45000 machine-hours. Solution 5-15 . Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows: | |Level of Activity | | |40,000 MH |70,000 MH | |Total factory overhead cost |$1,70,200 |$2,41,600 | |Deduct: | | | |Utilities cost @ $1. 0 per MH* |52,000 |91,000 | |Supervisory salaries |60,000 |60,000 | |Total maintenance cost at the low activity level |$  58,200 |$  90,600 | |$58,200 | | | | | | | *$52,000 ? 40,000 = $1. 30 per MH 2. High-low analysis of maintenance cost: | |Maintenance Cost |Machine-Hours | |High activity level |$90,600 |70,000 | |Low activity level |58,200 |40,000 | |Change |$32,400 |30,000 | Variable cost per unit of activity: [pic] Total fixed cost: Therefore, the cost formula is $15,000 per month plus $1. 8 per machine-hour or Y = $15,000 + $1. 08X, where X represents machine-hours. 3. | |Variable Rate per Machine-Hour |Fixed Cost | |Maintenance cost |$1. 08 |$15,000 | |Utilities cost |1. 30 | | |Supervisory salaries cost | |60,000 | |Totals |$2. 8 |$75,000 | Therefore, the cost formula would be $75,000 plus $2. 38 per machine-hour, or Y = $75,000 + $2. 38X. 4. |Fixed costs |$? 75,000 | |Variable costs: $2. 38 per MH ? 45,000 MHs |1,07,100 | |Total overhead costs |$1,82,100 | Problem 5-17: High-Low Method cost of Goods Manufactured. NuWay. Inc, manufactures a single product. Selected data from the company’s cost records for two recent months are given below. |Level of Activity | | |July-Low | | |October-High | | | | |Number of units produced |9,000 | | |12,000 | |Cost of goods manufactured | | | |$2,85,000 | |Work in process inventory, beginning |3,90,000 | | | | |Work in process inventory, ending |14,000 | | |22,000 | |Direct materials cost per unit | | | |25,000 | |Direct labor cost per unit |15,000 | | | | |Manufacturing overhead cost, total |15 | |15 | | | | | |6 | | |6 | | | | | |? | |? | | | | The company’s manufacturing overhead cost consists of both variable and fixed cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per year. Required: 1. For both July and October, estimate the amount of manufacturing overhead cost added to production. The company had no under-or over applied overhead in either month. Hint: A useful way to proceed might be to construct a schedule of cost goods manufac tured. ) 2. Using the high low method of cost analysis, estimate a cost formula for manufacturing overhead. Express the variable portion of the formula in terms of a variable rate per unit of product. 3. If 9500 units were produced during a month, what would be the cost of goods manufactured? (Assume that the company’s beginning work in process inventory for the month is $16000 and that its ending work in process inventory is $19000. Also, assume that there is no under or over applied overhead cost for the month. Solution 5-17: High Low Method, COGM 1. Nu Way Inc. Schedule of Cost of Goods Manufactured |July—Low |October—High | | |9,000 Units |12,000 Units | |Direct materials cost @ $15 per unit |$1,35,000 | |$1,80,000 | | |Direct labor cost @ $6 per unit |54,000 | |72,000 | | |Manufacturing overhead cost |1,07,000 |* |1,31,000 |* | |Total manufacturing costs |2,96,000 | |3,83,000 | | |Add: Work in process, beginning |14,000 | |22,000 | | | |3,10,000 | |4,05,00 0 | | |Deduct: Work in process, ending |25,000 | |15,000 | | |Cost of goods manufactured |$2,85,000 | |$3,90,000 | | 2. | |Units Produced |Cost Observed | | |October—High level of activity |12,000 |$1,31,000 | | |July—Low level of activity |9,000 |1,07,000 | | |Change |3,000 |$  24,000 | [pic] |Total cost at the high level of activity |$1,31,000 | |Less variable cost element ($8 per unit ? 12,000 units) |96,000 | |Fixed cost element |$  Ã‚  35,000 | Therefore, the cost formula is: $35,000 per month plus $8 per unit produced, or Y = $35,000 + $8X, where X represents the number of units produced. 1. The cost of goods manufactured if 9,500 units are produced: Nu Way Inc. Schedule of Cost of Goods Manufactured |Direct materials cost (9,500 units ? $15 per unit) | |$1,42,500 | |Direct labor cost (9,500 units ? $6 per unit) | |57,000 | |Manufacturing overhead cost: | | | |Fixed portion |$35,000 | | |Variable portion (9,500 units ? 8 per unit) |76,000 |1,11,000 | |Total manufacturing costs | |3,10,500 | |Add: Work in process, beginning | |16,000 | | | |3,26,500 | |Deduct: Work in process, ending | |19,000 | |Cost of goods manufactured | |$3,07,500 | Edition 11: Problem 5-18: Marwicks pianos inc. purchase pianos from a large manf. And sells them at the retail level . the pianos cost on the average $2450 each from the mnf. Marwicks pianos inc. sell the pianos to its customers at an average price of $3125 each . the selling and adminis trative costs that the company incurs in a typical month are presented below: Costs |Cost Formula | |Selling | | |Advertising |$700 per month | |Delivery of organs |$30 per organ sold | |Sales salaries and commissions |$950 per month plus 4% interest | |Utilities |$350 per month | |Depreciation of sales facilities |$800 per month | |Administrative: | | |Executive salaries |$2,500 per month | |Depreciation of equipment |$400 per month | |Clinical |$1,000 per month plus $20 per organ sold | |Insurance |$300 per month | During august, marwicks pianos inc. sold and delivered 40 pianos REQUIRED: 1. Prepare income statement for marwicks pianos inc. for august. Use the traditional format, with cost organized by function. 2. Redo 1 above, this time using the contribution format, with cost organized by behavior. Show costs and revenues on both a total and a per unit basisdown through contribution margin. 3. Refer to the income statement you preferred in 2 above. Why might it be misleading to show the fixed costs on a per unit basis? Problem 5-19: Amfac comp. manf. A single product. The company keeps careful records of manufacturing activities from which the following inf. Have been extracted. |Level of Activity | | |March –low | | |June – high | | | | |Number of units produced |6,000 | | |9,000 | |Cost of goods manufactured | | | |$1,68,000 | |Work in process inventory, beginning |2,57,000 | | | | |Work in process inventory, ending |9,000 | | |32,000 | |Direct materials cost per unit | | |15,000 | |Direct labor cost per unit |21,000 | | | | |Manufacturing overhead cost, total |6 | | |6 | | | | | |10 | | |10 | | | | | |? | | |? | | | Required: For the both March and June, estimate the amount of manufacturing overhead cost added to production. The comp. had no under O. H . IN either month Using the high low method, estimate a cost formula for manf. O. H. expresses the variable portion of the formula in terms of a variable rate per unit of product. If 7000 units are produced during a month, what would be the cost of good manufacture? Work in process is same. Problem 5-24 High-Low Method; Predicting cost [L01, L03] Nova Company’s total overhead costs at various levels of activity are resented below: |Month |Machine-Hours |Total Overhead Costs | |April |70,000 |$1,98,000 | |May |60,000 |1,74,000 | |June |80,000 |2,22,000 | |July |90,000 |2,46,000 | Assume that total overhead costs above consist of utilities, supervisory salaries and maintenance. The breakdown of these costs at the 60,000 machine- hour level of activity is: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$48,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$21,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$1,05,000 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$1,74,000 | Nova Company’s management wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $246,000 of overhead cost in July was maintenance cost. (Hint: to do this, it may be helpful to first determine how much of the $246,000 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs! ) 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form 4. Y=a + bX 5. What total over head costs would you expect to be incurred at an operating activity level of 75,000 machine-hours? ———————– Page4

Incorporate These 15 Practices into Your Life to Find Success

Incorporate These 15 Practices into Your Life to Find Success We all have a tendency to stay close within our comfort zones. But what if the biggest growth potential and rewards are just beyond that zone? Or even way beyond it? Here are 15 ways to question your idea of what is normal, and how to expand both that concept and your comfort zone, and make a major difference in the course of your life.1. Question everythingTake nothing for granted. Be like the toddler always asking why. Keep searching for answers and examine norms from every angle. You never know what you might find.2. Be painfully honestBeing the most honest you have ever been is incredibly uncomfortable. It feels alien to tell 100% of the truth. If you’re burning to say something (good or bad) to someone in your life, you’ll never know the value that could be reached by saying it until you try. Start with a letter if the idea of a conversation freaks you out.3. MeditateEspecially when you’re busy, carving out time to sit and do nothing except breathing can mak e you feel insane. But the benefits far outweigh the perceived (negligible) costs. Sometimes, by stopping, you’ll greatly enhance your ability to keep going.4. Learn to be an early riserIt might sound awful, or you might not be a â€Å"morning person,† but imagine what you could get done if you got up extremely early, say 5am, when everyone else is asleep and you have the world to yourself. Begin your day in productive silence.5. Create thingsEveryone fancies themselves a creative person, but it’s so easy to choose Netflix and wine instead of a creative project when we come home from a long day. Persist and find yourself a creative outlet, then nurture it with diligence!6. Save your moneyStart keeping track of every penny you spend. Do this for a few months. Try paying for everything in cash, which will really drive home how much you’re spending. Once you cut the excess, you’ll be shocked at what you can save.7.  Give back to those in needVolunte ering can make you feel less self-centered, less hopeless, and like you’re part of something bigger. Don’t underestimate the value of community outreach.8. Maintain your fitnessKeep track of what you eat and what exercise you do. It may seem annoying and time-consuming, but it’s a great way to see the good vs. harm you’re doing to your body so you can make changes accordingly.9. Eat wellNutritious food helps you perform better. Limit your diet to food that has actual nutrition: lots of organic vegetables, lean proteins, healthy fats, etc. It’s better to be a weirdo about your food and to outshine the competition than to blend in at parties and be sluggish or unhealthy all your life.10.  Work on your speaking skillsPublic speaking is a daunting thing, but learning to do it adds an invaluable skill to your toolbox. Everyone is scared of it at first. Take small opportunities to cut your teeth and when you really need to stand up in front of a crowd, you’ll be ready.11. Talk to people who interest youIntrigued by someone? Strike up a conversation. What do you have to lose? Worst case scenario: rejection. Best case: a new friend! And rejection is a normal part of life, so there is nothing for you to fear.12. Put away your phoneTake a digital detox every now and then, let your mind wander and mull over projects and problems. Also, put it away in social settings. Constantly checking or looking things up is just plain rude.13. Focus your efforts on one thing at a timeDon’t try all the things at once. Pick one at a time and commit to mastering that thing. Once you’re there, feel free to pick another. The road to mastery is accomplished one task at a time. Intention and attention are important.14. Set scary goalsStretch your limits by setting goals you’re not sure you can reach. Pick something harder and scarier and more uncomfortable than you’ve ever done and give yourself a year to do it. This mig ht be as simple as attempting to run 7 miles when you’ve hardly ever run 1. But the experience of channeling your physical and mental reserves to get it done is almost always worth it.15. Get help if you need itTherapy might be the number one most uncomfortable thing to do. It’s an exhausting chore to examine your own biases, defenses, motivations, and those of the people in your life. But it always gets you closer to the truth. And can lead to all sorts of breakthroughs in the short and long term.

Essay on Perfect Illusions

Essay on Perfect Illusions Essay on Perfect Illusions Perfect Illusions My hair was straightened, it was messy and frizzy, I cried. False teeth went in, my real teeth were squint, I cried. The dress was too tight, I was too fat, I cried. The make-up was applied, I had freckles, I cried. I looked in the mirror, I cried, to be immediately told to stop as the mascara would run. They forced me to eat powdered sugar, I breathed it in by mistake, I cried. Even my personality wasn't right. I looked in the mirror, but I didn't see myself, I saw a â€Å"pretty little princess†. Well, that's what Mummy told me I saw. She always said that, but only when I was like this. Without all my make-up, she only said bad things, that's why hated being without it. That's why I lied to her and told her that I liked doing this, just so I could feel pretty. I wished so much that Mummy hadn't made me do this. It was OK the first time, I just felt special, until I took my make-up off. Ever since then, I have been striving for ultimate perfection, striving to be the pretty l ittle princess. 2.5 million girls compete in beauty pageants every year in the US. The number of beauty pageant held in the US every year is 100,000. The average BMI of a beauty contestant in 2010 was 18.9. The average BMI for a young woman is 24-26. In the past three years, 98 children aged between 5 and 10 were admitted to hospital suffering from anorexia, a further 499 children between he ages of 8 and 12, and 1,500 between 13 and 15 were also admitted, but that doesn’t include all the children that hide their disorder. Do these figures sound positive to you? Child beauty pageants in many aspects are indeed doing much more harm than good, both mentally, physically and emotionally. Throughout the years child beauty pageant popularity has grown an exponential amount. And now in the year 2012, seemingly, there is becoming an epidemic. It’s estimated in the United States alone each year, 250,000 children compete in child pageants of that, over 100,000 are girls under the age of twelve. The ages of contestants can be as low as 12 months. So you are willing to introduce a young baby into the world of spray tan and make-up? To prove that child beauty pageants should be abolished, it is essential to discuss the the psychological, physical and sexual abuse that is associated with beauty pageants. On a mental level, pageants have been proven to cause in many cases mental distress; this is mainly due to the amount of pressure put on the contestants. Children aren’t equipped to handle high stress situations; and as a result they are more prone to suffer with some kind of mental strain. Of the children who participate in these pageants, studies have shown that approximately half of them are unhappy with the size that they are, and have or want to go on a diet. Comparing pageant children to others, they are sixty percent more likely to go on a diet by the age of ten. It's not uncommon for teens who used to be in pageants to develop eating disorders and have body image problems. Introducing young children to unnecessary falsities, it gives them a fake impression as to how beauty is portrayed, When children grow into their teenage years and beyond, they start to develop their owns styles and begin to tend to their appearance, and can be put under pressure to look a certain wa y. However, is it fair to acquaint children to beauty, when they are so young and influential? This could cause them to suffer great distress at the amount of pressure put on their young shoulders. Is trying to loose weight and there appearance really what young children should be focusing on? Physically these girls are striving for perfection, resulting in the possibility of eating disorders, extreme dieting and exercising. Emotionally, many girls actually acquire low-self-esteem; this is expected to carry on into ones adulthood if not handled with proper care. Not only that but many contestants that partake in child beauty pageants have a low level of self-worth, they many