Phish free essay sample

While others were making rushed endeavors to get ready for the up and coming school year, I was heaping companions into my little vehicle to make a beeline for the multi day celebration for the band Phish. The show occurred in Limestone, Maine, on Loring Air Force Base. We left around 11 a.m. to some degree arranged for the long stretch in front of us. VW transports and different vehicles enhanced with different Phish stickers zoomed by us. An air of expectation hung over the Phishheads as they crawled their way down the relinquished streets toward their goal. In the wake of showing up and setting up our tents, my companions and I felt the exceptional need to meander around the intensely involved base. It was a little city of 65,000 unique individuals. Crowds of hipsters dressed in brilliant interwoven designs the avenues of the base. Subsequent to meandering for two or three hours, we moved into our tents to rest for the taxing day ahead. We will compose a custom paper test on Phish or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page I was hushed to rest by Grateful Dead tunes played on convenient radios and the delicate beating of bongos close to our site. The sun creeped up sending its substantial beams to enter our tent. I immediately dressed and again started to meander the base, this time alone. I wondered about the sluggish faces twisted around open air fire ovens cookng breakfast nourishments to offer to the numerous different fans. I was welcomed with numerous grins and offers. When completely stirred I accumulated my companions to set out toward the show. Lost in a labyrinth of shading whirls and stunned concertgoers, we gradually ground down the principle haul toward the phase where Phish would play beginning at 4:00. Multitudes of individuals arranged to wave their neon wristbands for the approaching security watches. After much pushing and pushing we found a spot to unwind and have fun. Phish opened up with a sticking Chalkdust Torture that got the group siphoned. They played until 6:00, at that point took a two-hour break. They hit off the second set with a well known tune, Cavern. Toward the finish of long Bathtub Gin, the sky was set afire with showers of firecrackers. In the wake of a monotonous day of celebrating and moving, the fans by and by massed together to make a beeline for their locales. The second day the climate was less foggy and nippy. Similarly as Phish opened up with their first set, the mists separated and the sun rose, bringing out cheers from the group. Phish played surprisingly better than the day preceding. Trey conversed with the group as though they were tragically deceased companions and Fishman gave us his senseless smile. With new tunes, for example, Ghost and old ones like Makasupa Policeman they kept the group cutting until sunset. With night, the mind-set changed with a trippy rendition of 2001 and an insane Bathtub Gin. After the whole group had crested, Phish started to back it off and Trey addressed the group once more. Every day the a large number of fans had participated in painting and structuring different bits of wood; the wood had then been developed into a tall pinnacle that lingered over the group. While Fishman stuck on the guitar, Trey took a spraypaint container to the stage. Alternating, the individuals from Phish embellished the pha se with unpredictable structures. Trey at that point took an enormous bit of the wood with Phishs workmanship on it and passed it to the group. They painstakingly went it through the group of individuals to the pinnacle of craftsmanship and with the assistance of security, it was attached on to the pinnacle. The specialty of both the fans and the gathering had risen; it was an inborn encounter. Unexpectedly, out of the blue developed a blasting fire. The fire spread to the pinnacle and the group watched in sheer wonder as the pinnacle went up on fire. It was a farewell to the end of the week. The gathering was finished and the depleted fans started to begin their trek back to every day life and presence.

Risk Management Essay Example | Topics and Well Written Essays - 3000 words

Hazard Management - Essay Example The three primary administration chances that the Company faces are (I) acquirement chance; (ii) Human Resources Management hazard; (iii) and, bookkeeping hazard. These three sorts of dangers are basic to huge chain store like Wal-Mart (Zsidisin, 2008). Wal-Mart has utilized improved administration methodologies to manage the issues brought about by these dangers. As a global association, Wal-Mart continually faces the test of keeping up union among its workers who are multiracial and multicultural representatives. This has been a difficult issue that Wal-Mart attempts its best to ponder since it started its globalization drive. Essentially, there are never-ending stresses over dangers natural in the acquirement and the calculation of yearly monetary bookkeeping. These three operational dangers are comprehensively portrayed underneath. 2 Current Risk Management Process Since the idea of the dangers is dynamic, Wal-Mart has consistently thought of the proper way to deal with distingui sh, react, screen and relieve or control the three types of dangers featured in the prior. Through proficient administration method and standards, Wal-Mart has had the option to hold its operational dangers under controlâ€some of the methodologies used by the association is depicted as follows: (I) Human Resource Management Risk:- Wal-Mart faces numerous dangers emerging from its occasionally wasteful HR the board. A couple of HR issues that have compromised Wal-Mart’s brand lately is the odd act of treating ladies inconsistent with their male partners, unobtrusive racial separation and furthermore the approach of denying occupations or advancement to representatives that have hands on dangerous injury (Spedding and Rose, 2007). This issue has caused the association a large number of dollars in lawful harms throughout the years. Therefore, Wal-Mart has actualized a viable way to deal with handle this brand-devastating danger. (ii) Procurement chance:- Wal-Mart additionally faces unremitting obtainment chance like each other chain store that get supplies from various types of providers. There are dangers related with the sources and nature of the provisions that are offered to clients. Is it accurate to say that they are from lawful or fake sources? Have the providers used illicit work (like in China) to create the products? Are the 3 merchandise of greatest consumable by individuals in different nations? Are there any principles that are set down to urge providers to consider consumers’ charm as opposed to crazy benefit? (McCullough et al., 2008). (iii) Accounting Risk:- Chain stores consistently experience enormous hazard in processing all their money related exchanges that would be introduced in their yearly reports because of human blunders, showcase powers and the ill-advised use of bookkeeping programming. This issue has been perceived as a genuine hazard an association must put forth attempts to relieve (Chorafas, 2007). Different reason s for budgetary hazard incorporate yet not limited to flimsy trade rates (particularly for a worldwide), instability in the money related markets, and bookkeeping dangers started by business chance (Chorafas, 2007). The flowchart beneath clarifies how Wal-Mart ordinarily handles the three dangers depicted previously. Flowchart: Risk distinguishing proof, reaction, observing, and control. (an) Identification: Risk administrators or officials are circulated to every division to find any cases of racial or sexual orientation imbalance among Wal-Mart

You Blog. Should You Guest Blog

You Blog. Should You Guest Blog Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!You Blog. Should You Guest Blog?Updated On 09/01/2016Author : JaneTopic : BloggingShort URL : http://hbb.me/1IWMEKC CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogGuest blogging is cool.You write your article and someone publishes it. You already have a stage with nice and loyal audience to perform. If you are having your own blog, then it is conventional to translate guest blogging as increased traffic or free advertising. Increased exposure, RSS subscribers, backlinks, Twitter followers, profits and so on. The blog where you guest post gets one article, most probably a killer article, or at least a high quality article without the owner of that blog spending much time and effort.Guest blogging is difficult. Not everyone can write guest articles. It is not just you who reads the article and decides to publish it, because every article of yours can seem to be a killer arti cle to you. You have a big blogger (not by physique, or may be too!) reading, reviewing and short listing your article, which is one among probably hundreds of submissions. You will be turned down initially when your guest articles bounce back, but then slowly you will get used to it. It is really hard to keep up with the motivation to continue writing guest articles this way. For the blog owner it takes quite some time to review the guest submissions, make sure the article is unique and does not violate copyright and so on.Guest blogging is vital. Ah, you see, now I came to the point. It is vital, especially if you blog already, because you already have the experience of bringing things out from your mind to the paper or a computer screen. Writing on your own blog and writing guest articles can go side by side. This is indeed very healthy. By writing at another blog, you gain visitors to your blog, if you have really put that killer post out there. And, of course all this means, that you are going to have free advertising. Free is exaggerating, I know, since writing one guest article is something that you need to pay yourself for your writing service.All these are obvious. And, probably you are still not convinced as to why you should guest blog.Your bounced article says it all, use it: Dont get me literally, while it is still true that you will make use of that bounced article by sending it to another blog. But when your article is rejected, especially by more than one bloggers, will you not sit down and read your article carefully? By this time you know for sure that your article is not simply rejected because the big blogger has no free slots to get yours published. Or it is not simply because you are not that bigger to be considered. You know that there is something more than this and something meaningful that needs your attention. Yes you need to revise your article. You now need to read it with more careful eyes, with critical eyes and with the eyes of a peer.READ5 Common Guest Blogging Practices You Should KnowTwo or more successful bloggers cant be wrong. If they think that your article is not worth publishing, then it is, because those A-listers have become so and are still there because they can write killer content. They know what makes a killer article. And, if they decide that they cannot make their readers happy with your article then it certainly means your content lacks quality.Now quality is a relative term. But when you have to revise your article to meet the quality needs of those A-listers then this will be easily and spontaneously reflected on your blog. The quality of your normal and casual posts in your own blog gets a cool elevation.(More) Accountability:As a blogger, you know how much accountable you are to your sizable readership. And how much will be your accountability for a super size readership? More! That is a vague term actually. I would replace that with perfect. Your accountability on that guest article should be perfect, flawless, with no caveats and with no ifs and buts.Why? It is because you are writing for a wider audience, you want to establish your stand, you have drafted your best possible post for this popular blog and you dont want make this opportunity to go in vain. It is something serious for you and your business and you cannot afford to make mistakes, give out false information, write vague and boring content and so on. You really need to touch the audience of the popular blog, but for that you cannot simply write exciting stuff that is not true or invalid. More than being catchy or interesting, your content needs to be unique and true in the first place. See how much responsibility you have got by writing a guest post?Guest blogging molds a blogger in all ways. It shapes you and trains you. I would say it is a kind of free training where you dont pay a penny but get equipped to put yourself on a more prestigious stage . Writing articles for your blog and publishing them makes you fluent and improves your writing skill certainly. But writing guest articles, getting them peer reviewed by experienced bloggers and getting them published on a popular blog not only improves your writing but builds all the characteristics that is needed for you to be a popular blogger.So, what do you think?

Definition And Scope Of Practice - 1517 Words

The definition and scope of practice in nursing have evolved through time. In order to safeguard the public health and to regulate the profession, the Nursing and Midwifery Council was created. Furthermore, the NMC Code of Conduct, popularly known as â€Å"the Code† enumerates regulations as the baseline of good nursing and midwifery practice, and serves as a primary tool in protecting the health and wellbeing of the public (NMC, 2008). This essay will elucidate three issues expressed in the code and exemplifies how one could adhere to these as a Registered Nurse. Moreover, it provides an overview on how a Registered Nurse could raise and escalate concerns in addition to legislations that protect them when doing so. â€Å"Make the care of people your first concern, treating them as individuals and respecting their dignity† (NMC, p.2 2008) Treat People as Individuals In 2008, the Royal College of Nursing (RCN), published its definition of dignity, which is related to how people see their worth and how they act and behave towards that perceived value. This encompasses the profession’s focus on the individual person. Therefore, a registered nurse must not consider each person as a â€Å"case† or identify them as a disease process. Rather, individual needs should also be taken into account. Being able to offer choices, determine the course of their treatment, providing meaningful independent activities, and spending one-on-one time with the patient are just some of the activities that a nurseShow MoreRelatedDefinition And Scope Of Practice1515 Words   |  7 PagesThe definition and scope of practice in nursing has evolved through time. In order to safeguard the public health and to regulate the profession, the Nursing ad Midwifery Council was created. Furthermore, the NMC Code of Conduct, popularly known as â€Å"the Code† ite mizes regulations as the baseline of good nursing and midwifery practice, and serves as a primary tool in protecting the health and wellbeing of the public (NMC,2008). This essay will discuss three issues mentioned in the code as well asRead MoreProfessional Policies And Practice Issues Essay1417 Words   |  6 PagesProfessional Policies and Practice Issues Legal Regulations and Mandates that Guide Scope of Practice in California In the practice of nursing there are governing bodies that set policies that healthcare professionals have to follow. The legal mandates that regulate nurse practitioners are there for a multitude of reasons, namely, to ensure that proper licensing is acquired, ensure that nurses are practicing at their training and education level, to avoid legal issues, and to include Nurse practitionersRead MoreDefinition Of Nursing And Professional Value Essay959 Words   |  4 PagesDefinition of Nursing Nursing is a profession where nurses obtain and maintain professional certification if available in the area of expertise (American Nurses Association (ANA) Nursing, 2010, P-132). They work as leader as matter of protection, promotion, and optimization of health and abilities. The nurse maintain compassionate and caring relationship with person and colleagous( ANA, Nursing, 2010). The purpose of this paper is to define the personal definition of nursing and professional valueRead MoreEssay: the Importance of Planning Project Boundaries1707 Words   |  7 Pages(Cleland, 2007, p.51). What stages would be involved on defining the ‘series of activities’ and what needs to be ‘done’? Would a complete definition of the project and its boundaries be directly linked to the project success? This essay will critically analyze the following statement: â€Å"The First step in making project management work must be a complete definition of the boundaries across which the project management must interact† (Kezner, 2009 p 381) by: detailing the importance of planning, theRead MoreMitigating Scope Creep in IT Project Management and Planning1150 Words   |  5 PagesMitigating Scope Creep in IT Project Management and Planning Introduction Of the many factors that can impact the performance of projects, the issue of scope creep is among the most insidious and difficult to stop once it begins. In an attempt to please as many stakeholders has possible, especially in enterprise software projects, project managers often will allow incremental additions to project plans and scope definitions (Sircar, Choi, 2009). As the scope of a project continually creeps widerRead MoreEssay On Katherine Kolcabas Theory Of Comfort1191 Words   |  5 Pagescomfort in nursing. Kolcaba’s theory of comfort in nursing was developed using three methods namely, deduction, induction, and retroaction concepts. Deduction is development of theory through logic while induction is developing a theory from practice and experience. Retroaction concepts are the concepts drawn from other theories. A taxonomic structure or grid with 12 cells is the basis of Kolcaba’s theory of comfort in nursing. At the top of the grid, there are three forms of comfort (KolcabaRead MoreEthical Issues of a Doctors Office1150 Words   |  5 Pagesprescription without provider authorization. Qualified Medical Training Understanding the definitions of a licensed practical nurse, LPN, and a medical assistant, MA is the first step to making a factual conclusion for this case study. Support staff to the provider cannot make decisions about medication refills for patients without a direct order from the provider. This action is outside the scope of practice for an LPN or MA. Licens ed Practical Nurse An LPN is a role in support of the nurse or RNRead More‘A Peacemaking Approach To Criminology’ Was Written By1503 Words   |  7 Pagescrime. Lastly, the author also focuses on the aspects of white collar deviance (Gesualdi, 3). This essay will therefore, provide a review of the book focusing more on the definition ascribed to white collar crime. Exemplification of the White Collar Crime Definition Gesualdi in defining white collar crime adopts the definition used by Simon and Hagan in their writing referred to as White Collar Defiance. A white collar crime is defined as an illegal act done by a person who is placed in a positionRead MoreNature, Scope and Role of Managers1026 Words   |  5 PagesNature, Scope And Role Of Managers Management Definition, Nature, Scope And Role Of Managers Presented By Group No. 1 (Stephen Covey) Member’s Name:- ATUL MISHRA (COORDINATOR) SANGHARSH KUMAR RAJEEV KR. SHARMA SHAILENDRA RAKESH SINGH CHANDEL 6. JEETENDRA RAI OBJECTIVES:- : OBJECTIVES:- After this presentation you will be able to define – Management Nature of Management Scope of Management Functions Of Management Role Of Managers About Stephen Covey : About Stephen Covey Birth- StephenRead MoreEthics Case Study Hcs/335783 Words   |  4 PagesWhile Jerry may feel empathy for the patient’s situation the legal issues far outweigh the feelings of empathy he may have. The nurse’s code of ethics states that a nurse must practice within the scope of practice as described by the State Board of Nursing in which he or she practices. Jerry should know the scope of practice of an LPN and medical assistant and should review the code of ethics set forth by the American Nurses Association and review these guidelines before making any ethical decision

Geography - Migration - Advantages and Disadvantages -...

Section 2 – Geography Component PART A – The Current Nature of Migration in Australia 1) Top 10 Countries where Australian Migrants are coming from a) United Kingdom b) New Zealand c) China d) India e) Italy f) Vietnam g) Philippines h) South Africa i) Malaysia j) Germany Source: Reflecting a Nation: Stories from the 2011 Census (June 2012), http://www.abs.gov.au/ausstats/abs@.nsf/Lookup/2071.0main+features902012-2013 (25/08/2013) 2) PUSH and PULL Factors PUSH Factors | PULL Factors | * Social Oppression - Gender in-equality (sexism), religion, racism | * Protection – seeking asylum in Australia from persecution overseas | *†¦show more content†¦coming to Australia for welfare benefits) * Anyone can come – no matter what they are like which isn’t fair to other countries or possible migrants. | PART D – Social Justice and equity issues related to Australia’s Migration Policy 6) Migration Survey Results and Letter m) Graphs from the Survey for Questions 1, 2 and 3. n) Opinions and Trends – from survey. (Word Count: 316) The majority of people surveyed believe that Australia is not accepting too many people and that Australia should accept more refugees. This is linked because the percentage stays the same; of people surveyed think that Australia isn’t accepting too many refugees and that we should accept more. The largest age group that partook in the survey stated that they were between the ages of 21-40; in line with this survey it appears that the majority of middle age people with few exceptions think that Australia should welcome more refugees. Some of the reasons for letting more refugees into our Nation are that Australia has an obligation to refugees who are escaping from their country of origin because we have the resources and don’t accept as many refugees as we should and could. It is also argued that is the humane thing to do and that we need a bigger population. SomeShow MoreRelatedMidterm Exam Study Guide Exam2366 Words   |  10 PagesGarcia Mrs. Fortier World Geography H/Period 4 December 2014 Midterm Exam Study Guide Exam Date: Monday, December 15, 2014 @ 8 A.M. 100 M.C., 10 Short Answers Chapter 1: Prime Meridian and Equator Prime Meridian - imaginary line at 0 ° longitude that connects the North and South poles and divides the earth into the western and eastern hemispheres Equator - imaginary line at 0 ° latitude that divides the earth into the northern and southern hemispheres 5 Themes of Geography Location (where is it?) absoluteRead MoreAnalysis Of The Book Kebab Serai Essay10514 Words   |  43 Pagessame overall market by defining and understanding multiple segments. Niche marketing Kebab Serai can find success as niche marketers (pursuing very narrowly defined segments) and this specialized approach can becomes their basis of competition advantage 3.0 Affects of Market Segmentation †¢ Resource use: the market segmentation gives a calculated result about the positives and negatives of one particular segment. It is very helpful to make actions certain and how the resources can be used toRead MoreSummary of Information Rules by Shapiro and Varian12399 Words   |  50 Pagesexhibit long lead times followed by explosive growth. Positive feedback as the user base grows, and eventually reaches critical mass and takes over the market. Therefore growth is a strategic imperative, and popular systems enjoy a large competitive advantage over less popular systems. Consumer expectations are critical – the system expected to become standard often becomes the standard. So expectation management is important, when network effects are strong product announcements can be as important asRead MoreBrand Equity10809 Words   |  44 Pagestrust and loyalty with the implicit understanding that the brand will behave in certain ways and provide them utility through consiste nt product performance and appropriate marketing programs and activities. To the extent that consumers realize advantages and benefits from 4 purchasing the brand, and as long as they derive satisfaction from product consumption, consumers are likely to continue to buy the brand. These benefits may not be purely functional in nature. Brands can serve as symbolicRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesthe American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth Century †¢ Jose C. Moya and Adam McKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban Paradigm for an Urban World †¢ Howard Spodek 53 3 Women in the Twentieth-Century World Bonnie G. Smith Read MoreCountry Note Book of China17054 Words   |  69 Pagesaccordance with Section 6 of Chapter 3 (Articles 111-122) of theConstitution of the Peoples Republic of China, and with more detail under the  Law of the Peoples Republic of China on Regional National Autonomy. By law, ethnic minorities receive advantages in areas such as population control, school admissions, government employment, and military recruitment. The PRC refers to all 56 official nationalities as equal members of the  Chinese nation. However,  separatist  sentiment has occasionally flaredRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesSDLC Advantages and Disadvantages Prototyping Methodology The Prototyping Steps 371 373 373 The Prototyping Project Team 375 Managing a Prototyping Project 375 Prototyping Advantages and Disadvantages Prototyping Within an SDLC Process Newer Approaches 375 376 377 Rapid Application Development (RAD) Agile Methodologies 377 378 Managing Software Projects Using Outsourced Staff 381 Supporting User Application Development (UAD) 382 Advantages andRead MoreBusiness in Singapore30736 Words   |  123 PagesPartnerships, LLPs and Companies FINANCIAL REPORTING AND AUDITING - The Accounting Profession - Regulation of the Accounting Profession - Accounting Records - Financial Reporting Standards - Companies Act Requirements LISTING IN SINGAPORE - The Singapore Advantage - Timeline to IPO - Professional Help to Pave the Way - Costs Involved in a Listing Exercise SINGAPORE’S EMPLOYMENT LANDSCAPE - Employment Standards and Regulations - Employee Rights WORKING IN SINGAPORE - Types of Employment Passes - A Summary ofRead MoreImpact of Science on Society38421 Words   |  154 Pagesreality and human perception. He is a regular contributor to such major magazines as Vogue, The Atlantic Monthly, Harpers, N e w York Magazine, and N e w Scientist. The Legacy of Science Change is one of mankind’s most mysterious creations. The factors that operate t o cause it came into play when m a n produced his first tool. With it he changed the world forever, and bound himself t o the artifacts he would create in order, always, t o make tomorrow better than today. But how does change operateRead MoreImpact of Science on Society38427 Words   |  154 Pagesreality and human perception. He is a regular contributor to such major magazines as Vogue, The Atlantic Monthly, Harpers, N e w York Magazine, and N e w Scientist. The Legacy of Science Change is one of mankind’s most mysterious creations. The factors that operate t o cause it came into play when m a n produced his first tool. With it he changed the world forever, and bound himself t o the artifacts he would create in order, always, t o make tomorrow better than today. But how does change operate

Marketing Analysis Booth 16, By The Entrepreneurship...

Francisco Cantor, Booth ’16, was bitten by the entrepreneurship bug during his undergrad days. He built a company for importing and distributing mobile phone accessory in Venezuela. The company was a huge success. He sold it off after some time, and tried to venture into another vertical- Retail. This venture turned out to be a total failure. Upon reflection he realized that the offerings were too high end compared to what people were looking for. He realized that he needed to work in corporate world for a while, to understand how large organizations work. After working for a few years, eventually he decided to pursue and MBA to round off his skillset and to acquire world class Entrepreneurship education and exposure, making Booth a natural choice for the next step in his journey. Coming into Booth, he knew he wanted to do something in the restaurant space. Shuttling between recruiting and academic demands, he was determined to keep his entrepreneurship dream alive, and spent whatever time he could find researching about the space in Chicago. After brainstorming on several potential ideas, he finally found his niche with Nip. The idea came after a not so pleasant experience ordering off one of the popular food delivery apps- the quality as well as service experience left much to be desired. He realized that while the food delivery space is crowded, no one offers a premium solution as a whole- simple fast and quality food and premium experience. Nip works with restaurants

Salem Telephone free essay sample

The analysis of the 2004 first quarter reports, which include the Summary of Computer Utilization and Summary Results of Operation, if is clear that the Data Services division needs to be scrutinized to understand why they continue to operate at a loss. The key areas that need to be addressed are: * Current utilization of computer usage hours * The consistent negative results of the operations * Determine if some of the fixed costs can be tied to the level of work and converted to variable costs The immediate concern is the portion of expenses that are fixed costs versus variable costs. Variable costs equal $32,640 our analysis begins with careful inspection of the variable and fixed costs of Salem Data Services. It is clear the variable costs averaging $32,640 over the first quarter is not sufficient to overcome the current fixed costs which equal $189,620. The company should review the salaries for the Sales division and create a pay structure that is tied to revenue and sales. We will write a custom essay sample on Salem Telephone or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Additionally, sales promotion can also be tied to sales or revenue to convert these to variable costs. The second major issue that needs to be addressed is the under utilization of the computer hours available versus computer hours used. The company is currently averaging about 60% utilization of available hours. The Commercial sales are seriously underutilized and needs to be a focus to driving commercial sales. Commercial demand may need to be re-assessed to determine if there is indeed a big enough market to serve and a review of the sales promotion strategy may need to be restructured. Overall, there is the possibility of Salem Data Services becoming a profitable subsidiary of Salem Telephone Company. Shutting down the division is premature and rather the organization needs to re-visit the promotion and sales strategy to focus on increasing commercial sales and maximize the utilization of their computer hours. Furthermore, converting sales and sales promotion to variable costs may also prove to be a motivation to the sales staff to push sales harder to achieve additional customers. Analysis Salem Data Services Summary of Computer Utilization indicates that Salem Data Services average 60% or 132 hours of computer utilization. This information along with the Results of Operations, which indicates an average loss of $35,327, raises serious concerns regarding the operations. A review of the expenses brings to the forefront that fixed costs are $189,620 and average variable costs are $32,640. Based on this information, the division average contribution margin is very good at of $154,292 or 82. 5%. Further analysis of the variable costs produces concerns regarding the allocation of corporate services. Total variable cost per hour is $97. 34 and corporate services makes up $45. 74 per hour, almost 50% of the total. This warrants an evaluation on how corporate costs are allocated. The current allocation basis is cost per square foot. The fact that variable costs are relatively low lends some justification to having the subsidiary continue. Converting additional costs to variable costs and re-assessing the allocation basis may result in better results for the organization. Questions: 1. Which expenses in Exhibit 2 are variable with respect to revenue hours? Which expenses are fixed costs with respect to revenue hours? 2. For Each cost that is variable with respect to revenue hours, calculate per revenue hour. . Create a contribution margin income statement for Salem Data Services. Assume the Intracompany usage is 205 hours. Assume Commercial usage is at the March level. 4. Assuming the intracompany demand for service will average 205 hours per month, what level of commercial revenue hours of computer use would be necessary to break even each month? 5. Estimate the effect on Income of each of the option