The Snow Ski An Artefact - 1536 Words

The Snow ski an artefact in which today we take for granted. This essay will be focussed on comparing two eras, the medieval ages and today. These two time periods are selected to help depict the skis relevance towards material in culture. Material culture is best defined as objects which contribute towards our cultural and social wellbeing whether it’s a family emblem or a product consumed by the masses. It is artefacts from historical periods their designs and how they impact our lives. There will be a review on the functionality and the cultural importance of the ski and a reflection of concerns of consumerism and social wellbeing. Personal and contextual information will clarify the defining moment of the skis transition from its origin. This essay will not be a historical timeline, instead it will indicate how the snow ski, as an artefact, has been stripped from its original purpose of transportation, and transformed into one of the world’s most extreme and luxuri ous Sports. Extreme sport: a sport involving great danger, an activity which pushes the boundaries of human’s physicality (Oxford University Press, 2015). Today skiing is considered as one of the world’s most extreme sports as the skier exhausts their body, challenging the execution of turns at an average speed of 46.7kmh (Johnson, 2005). The latest technology and engineering in ski development, is focussed on improving the design for speed and control. We use the ski as an instrument of entertainment andShow MoreRelatedImproving Profitability By Applying Sustainable Strategies9898 Words   |  40 PagesNeedless to say, his grandmother was not pleased as the ceilings were painted and not inexpensive to repair. Skiing - On May 6 1903, 14 young men sat down at a table in the Cafe Royal and decided that Britain needed a Ski Club to promote and grow the sport of skiing. And so the Ski Club of Great Britain was born. In the 1800’s the main entrance was on Air Street – where the bar is now located, as popularity grew the main entrance moved to Regents Street where we are now. The Cafà © Royal was a centre

Analysis Of Film Studios And The Films Studios

Based on these two successful independent production companies, it proves that indie film studios have competed with major studios using other ways and could survive in the film market. Following the footstep of Lions Gate and Summit Entertainment, more indie studios are using direct-to-video, Internet, VOD releases internationally to reduce costs and meet its insufficient fund for producing films. In addition, although the companies have inadequate budgets, they are now able to produce films owing to lower costs of technology, as the technology develops. In these days, three-dimensional digital technology and many editing software are available to lower budgets. Thus, should filmmakers needs technologies to make a film, they surely would be able to use them with low expenses. In addition, affluent investors heed to invest in filmmaking for high returns despite the existing risks. According to Bloomberg BusinessWeek, competitions to invest on independent filmmakers had become fierce among Big Banks and billionaires, such as John Paulson and George Soros, looking to enter the space. Bloomberg also notes that, â€Å"there’s no shortage of wealthy individuals who lend at low rates in exchange for receiving producing credits on a film.† This shows how indie film productions could have been successful if they had a high quality work. However, these do not mean that indie film production companies have bright future all the time. There has not been clear evidence whether indie filmShow MoreRelatedAnalysis Of The Film Lifeless Planet And Video Game Developed By Stage 2 Studios1413 Words   |  6 PagesAnalysis on the Significance of Gender in the Development of Fear in Lifeless Planet The use of fear in entertainment literature, movies, and video games reflects some of the beliefs of society at the time. Lifeless Planet, an action and adventure platformer video game developed by Stage 2 Studios, tells the story of an astronaut whose mission to explore another planet teeming with life goes dreadfully wrong, stranding him and separated from his crew members on the planet. To his surprise, as heRead MoreArundel Partners Case Analysis Essay1499 Words   |  6 PagesArundel Partners Case Analysis Executive Summary: A group of investors (Arundel group) is looking into the idea of purchasing the sequel rights associated with films produced by one or more major movie studios. Movie rights are to be purchased prior to films being made. Arundel wants to come up with a decision to either purchase all the sequel rights for a studios entire production during a specified period of time or purchase a specified number of major films. Arundels profitabilityRead MoreArundel Partners Case Analysis Essay1441 Words   |  6 Pages----------------------------------- spootyhead Apr 17, 2007 Arundel Partners Case Analysis ----------------------------------- Arundel Partners Case Analysis Executive Summary: A group of investors (Arundel group) is looking into the idea of purchasing the sequel rights associated with films produced by one or more major movie studios. Movie rights are to be purchased prior to films being made. Arundel wants to come up with a decision to either purchase all the sequel rights forRead MoreAnalysis Of The Movie Arundel Partners 779 Words   |  4 PagesArundel Partners wants to buy the rights to produce the sequels in advance rather than negotiating on a film-by-film basis because otherwise, the studios will have an informational advantage. Later on in the production process, studios will have a greater idea of the quality of the film, making them less likely to sell the rights to more profitable sequels. Advanced rights to the entire portfolio of films mitigates this informational asymmetry and creates an options-pricing model for Arundel. There isRead MoreSolutions to Arundel Partners Case1450 Words   |  6 Pagespurchasing the sequel rights associated with films produced by one or more major movie studios. Movie rights are to be purchased prior to films being made. Arundel wants to come up with a decision to either purchase all the sequel rights for a studios entire production during a specified period of time or purchase a specified number of major films. Arundels profitability is dependent upon the price it pays for a portfolio of sequel rights. Our analysis of Arundels proposal includes a net presentRead MoreCase Study Analysis Of Pixar Animated Studios1248 Words   |  5 PagesCase Study Analysis on Pixar Animated Studios Becoming Familiar with Pixar This case study analysis is about Pixar Animated Studios. Pixar Animated Studios, the studio that creates original films such as Toy Story, The Incredibles, and Cars, is an American animation film studio. It was found by Edwin E. Catmull in 1975 and in 1979; Catmull and his team worked with the director George W. Lucas and named their film studio Lucas Films. However, under Lucas Film, they were not making any profit nor hadRead MoreArundel : Options Case Essay1669 Words   |  7 Pagesmovie sequel rights, we recommend to offer movie studios as a per-movie price to purchase the sequel rights for their entire portfolio of movies the studios are going to produce over the next year.   Arundel should make an offer to buy sequel rights as the average NPV (on a per film basis ) is $5.51 mn (this is the value calculated using real options method). Hence, we should pay a price below $5.51mn. As per informal inquiries made by us, the studios would be tempted to accept the price of $2mnRead MoreBig Screens Big Failure-Stephen1445 Words   |  6 PagesCase Summary Big Screen Studios is one of the largest Hollywood movies studios. Buck Knox, the president of Big Screen has established Big Screen as a studio that produced cost-efficient and profitable films. The studio also had a good reputation for being supportive of the creative side of film making. However, in the last two years Big Screen had invested in several major productions that for various reasons had all performed well below expectation. Knox heard that some of the board members wereRead MoreDisney Company : The World s Most Prominent Conglomerate1618 Words   |  7 PagesWith assets encompassing film, television, publishing, the Internet, music, and recreation, The Walt Disney Company is one the world’s most prominent conglomerate. Although it is known internationally for its princesses, pirates, and the iconic Mickey Mouse, Disney’s holdings include: a portfolio of cable networks (ABC, Disney Channel, ESPN, and more), film studios (Disney Animation and Pixar), Marve l Entertainment, and the internationally celebrated Disney resorts, amusement park, and cruises. DisneyRead MoreThe Driving Force in Entertainment is the Motion Picture1149 Words   |  5 PagesANALYSIS OF MOTION PICTURE REVIEW AND SYNTHESIZE The motion picture is the main driving force of the entertainment market, one of the biggest export markets, the United States. Movie industry is divided into three stages: studio production, distribution, and exhibition. Movie studios, is the lifeblood of the industry. No matter the size of the studio, it is a product of integration and release. The next stage is the distribution. The distribution is an intermediary between studios and exhibitors

Reflection Paper On Schizophrenia And Bi Polar Disorder

Reflection Paper on Schizophrenia and Bi-Polar Disorder Guest Speaker Overview I was highly interested in the topic of schizophrenia that the guest speaker gave her presentation on during our, The Helping Profession in Health Care Settings class. Debra Wuichet is a License Clinical Social Worker and is the Director of Social Services at the North Mississippi State Hospital. As the Director of the State Hospital her duties consist of intake assessments and exit planning for the patients. I have had some knowledge of the information presented by the guest speaker given on both topics. I have been interested in schizophrenia since my granddaughter’s physician discussed the notion that she may have schizophrenia. Schizophrenia and Bi-Polar Disorder, both run in her father’s side of the family. One of her Uncle has Schizophrenia and another has Bi-Polar Disorder. I have tried to educate myself on the both of these subjects in order to be aware of any changes in her behavior. The child has been diagnosed with oppositional defiant disorder and attention deficit disorder and is on medication for both disorders. Debra Wuichet explained how the State Hospital operates and how and why individuals with mental disorders end up at the State Hospital. Although Schizophrenia is the leading disorder that is assessed at the State Hospital in addition to other mental disorders. The hospital is an acute care and the usual length of stay is two to three weeks for individuals dealing with aShow MoreRelatedMovie Review : Girl Interrupted1957 Words   |  8 PagesIntroduction-What is the disorder The movie I have chosen to do my psychological film disorder assignment on is Girl Interrupted which is a psychological drama directed by James Mangold. The movie takes place in a mental institution for troubled women. All of the characters in this movie suffer from one or more mental illnesses such as depression, borderline personality disorder and schizophrenia. The movie gives us an inside look on how poorly these women are being treated and how they are treatedRead More Depression and Psychosis Essay examples2786 Words   |  12 Pagessymptoms, their duration and their frequency; hence individuals can vary as to whether their depression is mild, moderate or severe. Depression is also usually a contributing factor to other conditions such as social anxiety, eating disorders, substance abuse and schizophrenia. Some clients will recover very quickly from depression and most will show recovery in the first six months, but as many as 20 per cent of cases may have a chronic course; that is, the person can remain at various levels of severityRead MoreTransdiagnostic Cbt5615 Words   |  23 PagesDisorder Specific Cognitive Behaviour Therapy Interventions – WHM-M-030 Introduction The purpose of the paper is to discuss the current theory and empirical literature for using a transdiagnostic approach in cognitive behaviour therapy and it’s relevance in current practice. I will discuss the theory and evidence for using a transdiagnostic approach and highlight the main processes. A discussion on the strengths and limitations of the approach will conclude the first part of the paper. TheRead MoreStatement of Purpose23848 Words   |  96 Pagesqualities and skills that will help you succeed in a specific academic discipline Demonstrating your communication skills Persuading readers you have the discipline to complete a dissertation after several years—often grueling years—of reading, writing papers, conducting research, and working as a teaching assistant Writing Your Statement of Purpose I. Audience and Institutions Several readers within a specific academic discipline or an even more specifically defined research group will read your

Factory Farming, It Needs to Change Essay - 1862 Words

Factory Farming, It Needs to Change! Factory farming is the process of â€Å"employing abusive practices that maximize agribusiness profits at the expense of the environment, our communities, animal welfare, and even our health† (Factory Farming). These methods are used across the United States and have major impacts on not only those consuming the food but the environment as well. Some hold the position that this method is inhumane and should not be allowed. However, others argue that this process creates economically cheap food and allows food to be produced at a faster rate. Therefore, the factory farming industry can improve its conditions in all aspects if it is reformed to successfully satisfy the rights that the livestock deserve and†¦show more content†¦While animal cruelty is the largest issue that arises from factory farming, there are also many other problems that stem from this type of production such as environmental impacts. With this type of food produc tion, â€Å"modern animal agriculture puts an incredible strain on natural resources like land, water, and fossil fuel† (Factory Farming). This is causing non-reversible environmental damage such as contaminating water supplies and producing mass amounts of exhaust due to production. These practices are going unnoticed by both the government and the companies responsible. Laws and regulations for the environment are not doing their job and need to be changed in order to save the resources that future generations have a right to experience. The industry as a whole stand idly by as they destroy the environment by the practices they perform. This puts a major strain on the fight against environmental degradation by the lack of regard for conserving what is not the industries to ruin. While the environment is currently having some major impacts, rural communities are being equally affected. Some of the impacts that transpire from factory farming include â€Å"an increase in resp iratory, neurobehavioral, and mental illness among the residents of communities next to factory farms† (Factory Farming). The mass amount production that is being done leads to exhaust fumes being released into the environment. AnotherShow MoreRelatedA River Of Waste : The Hazardous Truth About Factory Farms1543 Words   |  7 PagesFactory farming is a modern agricultural method that produces mass amounts of animals to meet the food consumption. In the 2009 documentary film, A River of Waste: The Hazardous Truth About Factory Farms directed by Don McCorkell, people can see actual accounts how modern agricultural methods of meat and poultry manufacturing has on the environment and human health. Observing the film, people can view why this matter is immediately necessary. To reduce operation cost and produce surplus amount ofRead MoreTrying for Humane Farming651 Words   |  3 PagesHumane Farming When dealing with food, Americans are forced to put their trust into the food industry. Although, there has been an increase of awareness, not enough, on how the industry grows food, processes, and what Americans consume. The United States is riddled with food industry immorality, obesity, and inadequate nutrition education. The government should have more control of the food industry, beyond the mandating of Nutrition Facts labels. In order to enhance the life quality of AmericansRead MoreEating Animals, by Jonathan Safran Foer Essay947 Words   |  4 PagesIn the book Eating Animals by Jonathan Safran Foer, the author talks about, not only vegetarianism, but reveals to us what actually occurs in the factory farming system. The issue circulating in this book is whether to eat meat or not to eat meat. Foer, however, never tries to convert his reader to become vegetarians but rather to inform them with information so they can respond with better judgment. Eating meat has been a thing that majority of us engage in without question. Which is why among otherRead MoreNew Zealanders Should Never Dream Of Being Cruel1604 Words   |  7 Pagesbeings. Therefore they are capable of being aware of sensations and emotions of feeling pain and suffering. In today’s world, factory farming has become popular as they are cheaper ways to produce more output efficiently. The industry strives to maximize output and revenue while minimising cost at the expense of animals. The giant companies that run most of the factory farming have developed caging systems which allow for greater animals to be living in small crammed space for greater profit and outputRead MoreThe Effects Of A Nation s Industrialized Food System Essay1628 Words   |  7 Pagesnation’s modern industrial farming has become more than only feeding people; it has become a way for the food industry to make more money as human population continues to grow. The food industry has transformed not only how p eople eat, but also has had negative effect on our climate as a result of factory farming as illustrated by Anna Lappe in â€Å"The Climate Crisis at the End of Our Fork†. Jonathan Safran Foer in his book Eating Animals, illustrates the effects factory farming has had on animals meantRead MoreThe Factory Farming Is The Most Valuable Resource On Earth883 Words   |  4 Pagesfound that one action seems to be a heavy effector, Factory farms. Although factory farming may seem like the solution to feeding our ever-growing population, the negatives outweigh the positives. Factory farming is largely referred to as Big Ag. Big Ag is the mass production of both animals and vegetables for human consumption. Raising as many animals as you can to make as much profit as you can, is not a new idea. In 1927, the first factory farm appeared on the scene. This farm raised an overwhelmingRead MoreEating Animals By Jonathan Safran Foer Essay1608 Words   |  7 PagesOur nation’s indu strial farming has become more than just feeding people; it has become a way for the food industry to make more money as human population continues to grow. Jonathan Safran Foer in his book Eating Animals, illustrates the effects factory farming has had on animals meant for human consumption. Furthermore, Foer asks many questions to the reader on what will it take for us to change our ways before we say enough is enough. The questions individuals need to be asking themselves are:Read MoreThe Food Industry And Its Impact On The Society1490 Words   |  6 Pagesair, and grazing on pastures. Today, over 99% of farm animals in the U.S. are raised in industrialized factory farms, which focus on profit and efficiency as opposed to the animal’s welfare. The industry has forgotten the importance of the animals’ health and wellbeing and has become obsessed with profit to the point that it is negatively impacting the animals in the industry. The food industry needs to be reform ed to return the focus of the farms to the animals in order to protect them from cruel andRead MoreThe Effects Of Factory Farming On The Health Of The Environment, Animals, And People1138 Words   |  5 Pagesmeat. This meat can be traced back to factory farms where the animals are kept to be tortured to turn into a product for the appetite of humans. The terrible treatment these animals are forced to endure is the outcome of the greed and want for a faster production of their product. The industry of factory farming works to maximize the output of the meat while maintaining low costs,but will sadly always comes at the animals’ expense. The effects of factory farming is not worth the damage that is doneRead MoreHow The Vegan Diet Would Fight Against Negative Environmental Changes By Factory Farming And Dairy Industry Essay1079 Words   |  5 Pagesvegan diet would fight against negative environmental changes created by factory farming and dairy industry. We will cover the aspects of climate change, land sustainability, and water pollution. First, we are going to discuss what a plant-based diet could do to combat the issue of climate change. According to the United Nations, â€Å"a global shift toward a vegan diet is one of the steps necessary to combat the worst effects of climate change† (1). Carbon dioxide, methane gas, and nitrous oxide emissions

History and Theory Essay - 973 Words

History and Theory The viewpoints if Sigmund Freud and Carl Rogers have similarities and differences. Both have made significant contribution to the psychology field. The theories from Freud and Rogers are still used in modern psychology. Freud is best known for creating psychoanalysis and Rogers is renowned for developing the person-centered therapy. The subject of this paper pertains to Freud’s and Rogers’ views of their respective theories, how different their theories would be if they were alive today, and how social and cultural factors influenced the development of their respective theories of personality. Sigmund Freuds Views Freud’s psychoanalysis is a system of therapeutic treatments and interpretations for†¦show more content†¦He believed people learn to grow toward self-actualization during their entire life span. Rogers viewed this concept as counseling instead of psychotherapy. Rogers did not believe the idea about the therapist and client as a patient-doctor relationship. He believed that the relationship was person-to-person because he viewed the idea as the therapist talking with the client, not the client doing the majority of the talking (Cooper McLeod, 2011). Rogers preferred to use the term â€Å"client† instead of â€Å"patient† because he related the term â€Å"patient† to an individual that is sick or has an illness. Roger’s theory was based on his insight into the human condition (Cervone Pervin, 2010). The person-centered theory is also referred to as the client-centered theory. It is presently a popular theory for thera py and counseling. Rogers believed in clients helping themselves so that they could empower themselves with a self-actualizing motive to improve their lives. He did not believe in the concept of treating people as patients that had mental issues and needed to be diagnosed. His ideas continue to be relevant in modern psychology (Cervone Pervin, 2010). Effect of Freuds and Rogers Theories on Todays Practices Person-centered theory and psychoanalysis have a strong influence on today’s practices in the psychology field. They are both still used in counseling and therapy. Freud’s and Rogers’Show MoreRelatedA Short History of Progress2404 Words   |  10 Pagesthen, matters would have been much better if the innovation had never been implemented. In his book, â€Å"A Short History of Progress,† he alludes to history by citing examples of past civilizations that collapsed after prospering, and ones that had longevity because they avoided the perilous progress trap. Wright recommends that societies of today should use indispensable resources, such as history, to learn and apply the reasons as to why certain societies succeeded, while also avoiding falling into theRead MoreThe History of Cell Theory961 Words   |  4 PagesThe History of Cell Theory As we all probably know today, every single living being is made up by cells Ââ€" the building blocks of life. As much as we would like to take this fact for granted, we cannot help but acknowledge and remember the works and discoveries of earlier scientists which all contributed to our todays understanding of the cell theory. The cell theory being; all living things are composed of one or more cells, cells are organisms basic units of structure and function, and cellsRead MoreEssay about Objectivity In History2118 Words   |  9 PagesObjectivity in History First exposure to history, whether it be at home or at school, will almost certainly be at an age when the child can do no other than expect to be told the truth. So, from the very beginning, whether we find history dull or exciting, easy or hard, we do at least assume that we are being given an accurate account of the past. Our subsequent growing up can be seen as a process of progressively shedding the literal beliefs of early life, from Father Christmas and EasterRead More History and Theory Essays1023 Words   |  5 PagesHistory and Theory The world is full of magical realism. Magical Realism may just become a word that people thought of in the 1930s; however, magical realism has been here for as long as the people have been able to tell and write stories. Whether the stories are true or made up, they are all magical realism. The first author who started associating the words of magical realism to out was a German art critic, by the name of Franz Roh. Roh considered magical realism an art category. It representedRead MoreHistory And Theories Of Counseling827 Words   |  4 Pagesimportantly, their biases and their prejudices (Sue Sue, 2016). Because of the complexity of working with populations from diverse backgrounds, a broad range of counseling theories and research is needed. Impact of History and Theories of Counseling Cultural blindness still plagues the counseling profession because a lack of a theory on cultural oppression and its relationship to the development of world views. Counselors tend to respond according to their own conditioned values, assumptions, andRead MoreThe History of Dream Theory1927 Words   |  8 PagesThe History of Dream Theory 1 DREAM THEORY Your Name Your School Your Class Your Teachers Name The History of Dream Theory 2 Abstract Dreams are the language of a persons subconscious mind. Therefore, taking the opportunity to understand them can lead to great enrichment. This paper demonstrates the similarities and differences between Freud and Jungs idea on dream theory. It illustrates Freuds belief that analyzing dreams could give the interpreter substantial informationRead MoreHistory And Theories Of Grief1622 Words   |  7 Pages 1 Bereaved Parents Chen Yue Guo History and Theories of Grief Toronto Art Therapy Institute April 20, 2017 Instructor: Claudia McKnight 2 â€Å"The hardest thing that I have ever had to hear was that my child died. The hardest thing that I have ever done is to live everyday since that moment.† This is a famous quote that emphasizes the feelings of parents who have lost a child. It is frequently said thatRead MoreThe Theory Of History And Division Of Labor1091 Words   |  5 PagesThe Theory of History Karl Marx and Emile Durkheim are the great sociologists in this world; they give us many thoughts about the social theory and let us to learn how the society is. They both had described a theory of human history and division of labor. Despite some differences, Marx and Durkheim have concentrated on the emergence of modern capitalism especially with the rise of the modern system of division of labor and the evolution of market society. Their methods are developed through theRead MoreHistory of Management Theory Essay1113 Words   |  5 PagesRunning Head: HISTORY OF MANAGEMENT THEORY History of Management Theory Troy Thompson 5409 Foxglove Drive, Bossier City, LA 71112 318-918-7413 Troythompson98@yahoo.com MSM 500 May 21, 2010 Class Instructor: Dr. David Bouvin Ellis University Introduction People and processes are the main elements under management purview, and it is interesting to learn how managerial philosophy pertaining to these two elements has evolved from the Industrial Revolution throughout theRead MoreMontessori : History And Developmental Theory1043 Words   |  5 PagesMontessori - History and Developmental Theory Kelsie Nesbitt Georgian College Abstract This paper will explore Maria Montessori and her theories on early childhood education. Using information that I find online and through the Introduction to ECE textbook, I will create an organized research report describing how and why Maria Montessori has had such a huge impact on early childhood education today. After furthering my knowledge with research on Maria Montessori, I will apply her theory and philosophy

The Is A Scapegoat Of Hassan Rouhanis Government

death sentence, which was handed out last year to Mah-Afarid Khosravi, a businessman linked to a $2.8 billion fraud case (Bozorgmeh, Najmeh). These rare occasions of cases that are brought to court are not part of the effort to fight corruption, but are actually for show. Put on to relieve people’s frustration over their economic difficulties. Despite the fact that these cases are often closed, or the sentences are kept hidden from the public, people are still punished for corruption. Some believe Zanjani is a scapegoat of Hassan Rouhani’s government, which is a supposed crackdown on corruption because the government wants to attract foreign investment. Zanjani’s case could also be a distraction from other corruption cases. Iran’s seemingly closed society is due to the 1979 revolution when Islamic rulers denounced capitalism and pushed for an economy based on an amalgamation of Islamist and socialist ideology. Mousa Ghaninejad, an economist at Iran’ s Petroleum University of Technology said â€Å"We have fallen into an oil trap since 1974, which has increasingly put the economy under state control and keeps creating new rich classes who are linked to oil rents and political power† (Bozorgmeh, Najmeh). Essentially creating a class of oligarchs that operates in the private sector, dependent on the regime’s survival. But the private sector is about 20 % of the economy, which prevents the independent business community from attempting to influence politics (Bozorgmeh, Najmeh).

Bouquets of Hyacinth-Case Study-Free-Samples-Myassignmenthelp.com

Questions: 1.Using the worksheet provided, analyse Hyacinths Financial Statements using financial ratios. Return the worksheet with your answers, and show all calculations. 2.Comment on each of the Financial Ratios to explain what they are saying about the Business. Answers: 1.As it can be observed from the calculations and the analyses carried out in the spreadsheet, the firm enjoys a good financial position in terms of revenue generated by sales of products and services in the month of January. This is because the variance deduced in the month of January is a negative figure (-670) revealing that the sales of products and services in the month of January is more than estimated by an amount of 670. However, this scenario changes in the month of February as it can be observed from the table prepared that the variance results in a positive figure. A positive variance in case of sales implies that the actual sales has been less than what has been estimated. The month of March observes a huge positive variance of 612 implying that the firm has missed the targeted amount of sales due to the occurrence of any contingencies by a significant amount of 612. Lastly, the month of April however, observes a turnaround as the variance is only 82. In case of the cost of sales table prepared, the cost incurred in the production of the respective goods and services have been calculated and the amount has been deducted from the revenue gained in that particular month in order to reach the respective amounts of gross profit. The gross profit in the month of January reveals a positive variance of 433 indicating that the gross profit incurred is less than the budgeted figure by an amount of 433. Secondly, the month of February however turns around by incurring a gross profit that is more than the estimated figure by a precise amount of 289. The months of March and April both reveal a negative variance of (- 605) and (- 199) indicating that the firm is in a stable position and in incurring revenue more than what is expected by the management[1]. The financial statement of cash flow, prepared for the purpose of business also reveal that the payments received in the month of January has been more than the estimated amount by an exact amount of 737. However, this trend falls in the month of February, March and April as the variance amounts to a positive figure of 174, 673 and 90 respectively. This proves that the firm, in the month of January had observed a wonderful financial position both in terms of sales and in terms of revenue. However, as revealed by the computed figures of variance it is unable to maintain such a position in the following months. This is because the variance results in a positive figure indicating the expected receivables to be more than what was actually received. The cash position of the company is not at all in a healthy position except in the month of January, which reveals an amount of 36. The following months of February, March and April reveal a negative cash position. This indicates that the liqu idity position of the company is not at all good and measures should be taken to improve such a condition. 2.The variances in case of salesreceivables and gross profit indicate that the firm had incurred less than what was estimated. This could be due to a number of resources like not ensuring optimum utilization of the available resources; rise in the price of the labor cost or in the cost of production. Secondly, changing tastes and preferences of the consumers; utilization of equipment, technologically not sound enough to execute the desired job, that is, no up gradation of infrastructure; and lastly, inefficient employees[2]. The only recommendation in such a situation is that the management of the salon should implement internal controls in order to find out the particular issue that is resulting in such a highly fluctuating graph. Enough initiative on the part of the management should be taken in order to improve the required infrastructure and ensure optimum utilization of the resources. This would also help in reducing the total cost of production. The firm should also make it a point to operate and innovate its products and services in accordance to the changing demands and preferences of the consumers. Lastly, monetary rewards and incentives should be declared by the management in order to boost employee morale. References Sponem S, Lambert C. Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research. 2016 Mar 31;30:47-61. Udeh IA. Audit budget potentials. Review of Business. 2015 Jul 1;36(1):35. Sponem S, Lambert C. Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research. 2016 Mar 31;30:47-61. Udeh IA. Audit budget potentials. Review of Business. 2015 Jul 1;36(1):35.