margin $420‚000 Contribution margin ratio = $420‚000/$800‚000 = 0.525 Annual break-even dollar sales volume = $210‚000/0.525 = $400‚000 b. Annual margin of safety in dollars: Sales $800‚000 Break-even sales dollars (400‚000) Margin of safety $400‚000 c. To determine the variable and total costs lines‚ it is necessary to compute the variable cost ratio: Variable = variable costs = $380‚000
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Safety Issues for Women Traveling Solo Stay Safe But Don’t Stay Home By Zahara Heckscher Zaraha Heckscher(left) with a Musonda friend in Zambia from Safety Issues for Women Traveling Solo: Stay Safe But Don’t Stay Home. Women are frequently warned about independent international travel. Unfortunately‚ it is true that women are much more likely than men to be the victims of sexual harassment and sexual assault. In virtually every country I have visited I heard from female travelers and volunteers
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RESEARCH PAPER AV I AT I O N S A F E T Y Australian Aviation Accidents Involving Fuel Exhaustion and Starvation Department of Transport and Regional Services Australian Transport Safety Bureau RESEARCH PAPER DECEMBER 2002 Australian Aviation Accidents Involving Fuel Exhaustion and Starvation Released under the provisions of Section 19CU of Part 2A of the Air Navigation Act 1920. The Australian Transport Safety Bureau (ATSB) is an operationally independent multi-modal
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Assessment on the Level of Sanitation and Safety Operation of Fast Food Restaurants in Sta. Cruz‚ Laguna as Perceived by the Customers A Research Paper Presented to the Faculty of College of Hospitality Management and Tourism Laguna State Polytechnic University Sta. Cruz Main Campus Sta. Cruz‚ Laguna In Partial Fulfillment Of the Requirement for the Degree of Bachelor of Science in Hotel and Restaurant Management JOEDEL P. DE LEON JOHN PAUL K. CORDERIA Chapter 1 THE
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Certificate unit worksheet Unit 208 – Understand health and safety in social care settings The numbers in the bracket after each question relate to the assessment criteria in the standards UNIT 4222-208 1. List legislation relating to general health and safety in a social care setting (1.1.1) 2. Describe the main points of health and safety policies and procedures agreed with your employer (1.1.2) 3. Outline the main health and safety responsibilities of: (1.1.3) a) the social care worker
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strategies that can be developed and implemented to improve the road safety of child pedestrians. (ii) Purpose statement and an associated research question Purpose Statement The purpose of this paper will seek to address the strategies that can be developed and implemented to enhance road safety for child pedestrians and thus improve casualty reduction. Research question What strategies can be implemented to enhance road safety for child pedestrians? (iii) Literature review Road accidents
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Sample Written Program for Excavation Safety 1926‚ Subpart P Excavation Safety Program The following excavation safety program is provided only as a guide to assist employers and employees in complying with the requirements of OSHA’s Excavation Standard‚ 29 CFR 1926‚ Subpart P‚ as well as to provide other helpful information. It is not intended to supersede the requirements of the standard. An employer should review the standard for particular requirements which are
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W.E.B Du Bois advocated for the pursuit of a higher education being the main focus for African Americans. However‚ Booker T Washington supported the idea of vocational institutions and the practicality of job/skill training. More often than not‚ individuals who decide to go to trade schools instead of pursing careers that require a higher education are looked down upon. They’re seen as "taking the easy way out‚" if you will. But that is simply not the case. This argument can go two ways. One is that
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CONSTRUCTION SITE Safety Manual for Condominium Housing Development at 21 Nathan Road‚ Singapore |Index |Date |Revision |Prepared | |01 |2010-6-21 |First Edition | C O N T E N T S Section Title 1. Introduction 2. Responsibility on Site 3. Cleanliness of Site and
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Health and Safety Plan Safety Inspections and Sample Safety Inspection Checklists Even if safety inspections were not strongly recommended‚ they are an excellent way for the department to reference the commitment to safe work practices‚ provide practical training in safety awareness and minimize hazards at the workplace. These inspections provide a systematic method for involving supervisors‚ employees‚ safety coordinators‚ and/or safety committees in the process of eliminating workplace hazards
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