Americas Growing Pains :: essays research papers

America’s first two presidents, George Washington and John Adams, both resolutely adhered to the idea that America should endeavor to stay out of war at all times, and did everything in their power to evade declaring and entering into war. Throughout their reigns, war was ubiquitous in Europe, and many countries (especially Britain and France) made numerous attempts to obtain and secure America’s support. Washington and Adams both believed that America should not side with any foreign country during times of war making the fundamental purport of America’s first foreign policy the elusion of war at all costs. This policy was manifested throughout Washington and Adams’ involvement in, and reactions to the following affairs: the Citizen Genet controversy, the Jay Treaty, and the XYZ Affair.   Ã‚  Ã‚  Ã‚  Ã‚  One of Washington’s initial attempts to pursue this policy was his counteraction to the Genet Affair. In 1793, George Washington proclaimed neutrality, thus declaring America an uninvolved, nonpartisan country in times of war. Simultaneously, Edmond Charles Genet was sent to the United States as a special representative from France to implore support in the French Revolution. Genet had previously resolved that the proclamation of neutrality was a â€Å"harmless little pleasantry designed to throw dust in the eyes of the British†. Commencing in Charleston, South Carolina, Genet traveled throughout the United States presenting his credentials. In addition to his quest for support, he began to license American vessels to operate as privateers against British shipping and to grant French military commissions to a number of Americans in order to prepare expeditions against Spanish and British territorial claims in North America. These two actions were in direct defilement of American law. Washington demanded that he cease his unlawful actions, but Genet continued to commission privateers because he enticed the public opinion. This incident is a lucid manifestation of Washington’s ample efforts to avoid war. Genet had copiously essayed to obtain American support in the French Revolution, and in accordance with America’s foreign policy, Washington vehemently resisted any involvement in war. In an attempt to deplete the threat of Americans supporting the French, he avowed that Genet would be expelled. Washington’s reaction to this controversy verified his foreign policy by showing that he was willing to avoid war at all costs, even if alliances were broken and foreign relations were damaged.   Ã‚  Ã‚  Ã‚  Ã‚  In addition to Washington’s response to the Genet affair, he further strived to avert involvement in war by signing the Jay Treaty. This treaty was written to prevent war with Britain, but concurrently it strained America’s relationship with France by going against their alliance.

Various Perspectives on War in Homers Iliad Essay example -- Iliad es

Various Perspectives on War in Homer's Iliad      Ã‚  Ã‚  Ã‚  Ã‚   The Iliad is a story of rages of Achilles and the War of Troy. Thanks to the techniques of the author, Homer, The Iliad is very colorful, romantic, and it makes the readers imagine the ancient Greeks and their times of war. Homer is believed to be the author of epics other than the Iliad, although their authorship remains uncertain. Historian believes that Homer probably lived in the eighth century, B.C.1 (Discovering World History). However, there are very few things that we know about him. Some historians think Homer's birthplace may have been on an island on the eastern edge of the Aegean Sea, or perhaps in a city on the nearby coast, but they don't have evidence to support their theory (Michalopoulos). In The Iliad, Homer interprets the war, the science of nature, the gods, heroes and fate. For all topics, he expresses the words so powerfully and emotionally that it makes it easier to imagine the whole the great story of The Iliad. In the time when Homer lived, the war was something that existed in people's everyday life; he must been an eyewitness of the war, and that experience made him able to tell the story so realistically, especially the description of the soldiers who were killing each other in the war. Even though Homer may be seen as an antiwar storyteller based on his vivid description of violence and injury. He, on the other hand describes the both braveness and cowardliness of two heroes of The Iliad, Achilles and Hector; Homer shows this seems to be a pro-war position, as he idealizes the traces of bravely and heroism. The emotion of all the characters in the story, as well as the characters' suffering, pain, joy, and fury m... ...nd Hector, Homer seems to symbolize the fall of both cities. After 10 years of war, there was no true winner. Thus, the futility of war was the message of Homer.          Sources: -Discovering World History "Homer Composes the Iliad, c. 800 B.C.". Gale Research, 1997. Reproduced in History Resource Center. Farmington Hills, Mich.: Gale Group. http://www.galenet.com/servlet/HistRC/ -Michalopoulos, Andre, " Homer", In Twayne's World Authors Series Online New York: G. K. Hall & Co., 1999 Previously published in print in 1966 by Twayne Publishers. -Homer, The Iliad, translated by Robert Fitzgerald. - Moss Joyce and George Wilson, edited by, Gale Research, Profiles of 300 Notable Literary Works and the Historical Events that Influenced Them, Volume 1: Ancient Times to the American and French Revolutions (Prehistory-1790s), 1997. Various Perspectives on War in Homer's Iliad Essay example -- Iliad es Various Perspectives on War in Homer's Iliad      Ã‚  Ã‚  Ã‚  Ã‚   The Iliad is a story of rages of Achilles and the War of Troy. Thanks to the techniques of the author, Homer, The Iliad is very colorful, romantic, and it makes the readers imagine the ancient Greeks and their times of war. Homer is believed to be the author of epics other than the Iliad, although their authorship remains uncertain. Historian believes that Homer probably lived in the eighth century, B.C.1 (Discovering World History). However, there are very few things that we know about him. Some historians think Homer's birthplace may have been on an island on the eastern edge of the Aegean Sea, or perhaps in a city on the nearby coast, but they don't have evidence to support their theory (Michalopoulos). In The Iliad, Homer interprets the war, the science of nature, the gods, heroes and fate. For all topics, he expresses the words so powerfully and emotionally that it makes it easier to imagine the whole the great story of The Iliad. In the time when Homer lived, the war was something that existed in people's everyday life; he must been an eyewitness of the war, and that experience made him able to tell the story so realistically, especially the description of the soldiers who were killing each other in the war. Even though Homer may be seen as an antiwar storyteller based on his vivid description of violence and injury. He, on the other hand describes the both braveness and cowardliness of two heroes of The Iliad, Achilles and Hector; Homer shows this seems to be a pro-war position, as he idealizes the traces of bravely and heroism. The emotion of all the characters in the story, as well as the characters' suffering, pain, joy, and fury m... ...nd Hector, Homer seems to symbolize the fall of both cities. After 10 years of war, there was no true winner. Thus, the futility of war was the message of Homer.          Sources: -Discovering World History "Homer Composes the Iliad, c. 800 B.C.". Gale Research, 1997. Reproduced in History Resource Center. Farmington Hills, Mich.: Gale Group. http://www.galenet.com/servlet/HistRC/ -Michalopoulos, Andre, " Homer", In Twayne's World Authors Series Online New York: G. K. Hall & Co., 1999 Previously published in print in 1966 by Twayne Publishers. -Homer, The Iliad, translated by Robert Fitzgerald. - Moss Joyce and George Wilson, edited by, Gale Research, Profiles of 300 Notable Literary Works and the Historical Events that Influenced Them, Volume 1: Ancient Times to the American and French Revolutions (Prehistory-1790s), 1997.

Classroom Management and Diversity Essay

Classroom management and diversity are two very important concepts to consider because classroom management in diverse environments can be a lot different than in less diverse environments. There is so much diversity going on now that everyone should be aware of the importance of classroom management inside the diverse environments. When I talk about diversity in this paper I am referring to ethnic and cultural diversity. There are many different strategies that can help students in more diverse classrooms feel more comfortable and be in a better learning environment. In my paper, I will be touching on five major strategies that help classroom management in more diverse classrooms. These strategies are building trust, engaging personal culture, confronting social dominance and social justice, transforming instructional practices, and engaging the entire school community. I will be talking about all of the advantages to these strategies. Another thing I will be touching on is the importance of classroom management in these diverse classrooms. I will also look at the differences between classroom management in less diverse environments and classroom management in more diverse environments. I will talk about my experiences observing classrooms and the differences between the classroom management strategies each teacher uses. Classroom management is a very critical part of teaching and having good classroom management in a more diverse classroom is a challenging task, but also a very important one. In more diverse environments especially, it is sometimes harder for teachers to have good classroom management. Mainly because the students in more diverse settings tend to act out more or disobey the rules. If students feel like they are in an open and trusting community at school they are more likely to succeed and listen to the teacher’s directions. Building trust, engaging personal culture, confronting social dominance and social justice, transforming instructional practices, and engaging the entire school community is five very important strategies that make classroom management easier. Building trust is one of the most important strategies that help classroom management in more diverse environments. Building trust entails being honest with students and having discussions about race and ethnicity with the entire class. Talking about students different cultures instead of just simply acting like they are not there. One teacher from the Apple Valley School District says, â€Å"I need to move beyond being color-blind. † The main idea of this strategy is to establish positive leaning communities in each classroom. If the students feel like their cultures and ethnicity are accepted they will feel more comfortable. Trust is such an important thing to have in a classroom in order to be able to have good classroom management. If the students feel like they can trust the teacher they will be more open and the teacher will have better control over his or her management (Howard, 2007). The second strategy is engaging in personal culture. This strategy is very important because it can be the difference between high school students dropping out of school or continuing on. The main reasoning of engaging in personal culture is to form authentic and effective relationships across differences. These relationships are very important to students who are going through school. If students feel that their teachers do not care about them they are more likely to drop out of school. Forming relationships with your students is important in order to maintain good classroom management. If the students feel like you enjoy getting to know them and that you respect them then they are more likely to listen and follow directions. If students feel like you do not respect them and could care less about them they are more likely to disobey and possibly even drop out of school all together (Howard, 2007). Confronting social dominance and social justice is the third strategy to better classroom management. This strategy is about making teachers aware of their surroundings and the issues that surround race and class. It forces teachers to think about race and class in a different way and causes them to better understand their students and what their students are going through. During this strategy teachers will come together and have discussions about race, class, gender, immigration, and other forms of diversity. They will open up and get a better consciousness about social dominance and diversity. This will help teachers teach their students better and make them more aware of what is going on around them (Howard, 2007). The fourth strategy is  transforming instructional practices. This strategy is crucial to having good classroom management. The main focus of this strategy is for teachers to shift their teachings to meet the diverse learning needs of students. Also, to use curriculum that honors each student’s culture. For example, if a teacher was working in a school district that was mainly a Spanish speaking area if the teacher had to send something home to the parents they could send one paper home in English and on the back have the same paper written in Spanish. This would make it a lot easier on parents and students of mainly Spanish speaking families. This would also help classroom management because it is very important that your student’s parents understand you (Howard, 2007). The fifth and last strategy is engaging the entire school community. This strategy talks about how if you want to have good classroom management in diverse environments you not only have to involve the students, but also their parents. If the students are not getting any support from their parents it is hard for them to succeed. Teachers can help parents get more involved by sending home news letters and letting them know about any activates going on around the school. Even though this might not always get the students parents involved it still good to try. It is a lot easier to have classroom management when the students feel supported by not only the teacher, but also by their parents (Howard 21). Also students in schools with a strong sense of community are more likely to be academically motivated (Schaps, 2003). I recently observed two different classrooms, one in a diverse environment and one in a less diverse environment. The classroom I observed that was diverse is in the Northeast school district in Reading and the less diverse classroom is in the Pleasant Valley school district in Brodheadsville. The way the teachers in each of these schools manage their classrooms is completely different because of the diversity differences. The biggest difference I came across while observing these two classrooms was how serious each of the teachers has to be. From observing I realized how much harder it is to have good classroom management in more diverse classrooms. For example, in the more diverse classroom the teacher had to be very serious and the teacher in the less diverse classroom joked around a lot. The teacher in the more diverse classroom had to be serious because the students were constantly acting up. The teacher did not have time to joke around because at every moment she had to keep her students on track of what they were supposed to be doing. They constantly needed guidance. When I was observing the less diverse classroom I saw that the teacher joked around a lot. He made funny references and was all around less serious and strict. This was because his students were better behaved. They did act up at certain times, but they were always quick to get back on topic. Another thing that I realized was that the teacher in the diverse environment used all of the strategies that help classroom management and the teacher in the less diverse environment only used two of the strategies. There were a few kids in the less diverse environment that were diverse but the teacher did not recognize them. He did not confront social dominance and justice, transform practices, or engage school community. He just acted as if everyone was the same ethnicity and ignored all differences. Which, is not always the best way to act. When a teacher acts this way even though they are teaching all of the students the same. Sometimes the students that are ethnically different can fall behind or feel as if they are not cared about. Where as the teacher in the diverse environment took advantage of her student’s differences and did all of the strategies, which helped her classroom management become better. By enforcing the strategies the classroom management becomes better because the students respect the teachers more and also usually listen better. The students and teacher benefit from using the five strategies. Keeping control of diverse classrooms is much more challenging than keeping control of less diverse classrooms. There is a big difference between diverse and less diverse classrooms, that is why classroom management is so important. If the teacher in the diverse environment did not use the five strategies I think it would have been very hard for her to have good classroom management in her classroom. The teacher in the less diverse environment however was able to get away with not using the five strategies because his classroom was less diverse so the students were not as hard to handle. Achieving classroom management in diverse classrooms is a very important and challenging task. Classroom management continues to be a serious concern for teachers and especially in urban and diverse learning environments (Milner 2010). Classroom management is so important in order to have a successful running class. It is easier to obtain classroom management in less diverse classrooms but there are five major strategies that help teachers achieve classroom management in diverse classrooms. I mentioned these strategies earlier, they are again building trust, engaging in personal culture, confronting social dominance and social justice, transforming instructional practices, and engaging the entire school community. Without these five strategies it would be almost impossible to gain good classroom management in diverse environments. If a teacher did not use the five strategies it is possible that his or her classroom would not have very good classroom management, depending upon if the classroom was in a diverse environment or not. Like I mentioned earlier in my paper, classrooms in less diverse environments can often get away with not using the five strategies. This is because the students are easier to manage. It is crucial however, for the teachers in the diverse environments to use the strategies. If in the future teachers decided not to use the strategies and instead decided to just ignore the differences between diverse and non-diverse environments it would cause major problems with classroom management. If a classroom had bad classroom management the students would suffer terribly. Some students would not care about their work, some would not listen, and some would just simply drop out. If teachers did not have control over their classrooms the students would not have anyone to listen to or pay attention to. That is why classroom management is so important. There is a way however, to help classrooms in diverse environments have good classroom management and it is to use the five strategies. If teachers in diverse settings continue to use the strategies it will help not only the teachers, by making good classroom management easier to achieve, but it will also help the students because they will learn more if they are listening and paying attention to the teacher. H. Richard Milner IV, B. T. (2010). Classroom management in diverse classrooms. Retrieved from http://uex. sagepub. com. ezaccess. libraries. psu. edu/content/45/5/560. full. pdf html Herbert Elizabeth, A. (1998). Design matters: How school environment affects children. Realizing a Positive School Climate, 56(1), 69-70. Howard Gary, R. (2007). As diversity grows, so must we. Responding to Changing Demographics, 64(6), 16-22. Schaps Eric. (2003). Creating a school community. Creating Caring Schools, 60(6), 31-33.

Accounting treatment for capitalizing

Thank you for CA for accounting treatment in regards to your venture capital stake in Historiographers (Western). In our introductory meeting, you requested this firm to research on the accounting treatment for capitalizing the accumulated Meatball marketing consultancy charges uncured and the staff salaries. I am able to confirm that the marketing consultancy charges and the staff salaries can be capitalized and amortized over more than one taxpayer.In reaching this conclusion, I referred to relevant authority from codifications from the Financial Accounting Standards Board. In addition, I have also reviewed the documents provided to this firm during our earlier meeting. Facts The facts as was provided to us are as follows: Western hired a high-priced marketing consultancy company, Medievalist, to come-up with an integrated marketing strategy for computer game â€Å"Project. † Medievalist was tasked to develop a very catchy slogan that Western will use in a multimillion dolla r advertising campaign long with other things.Before the winning slogan was developed, they had presented others that Western rejected as unsuitable for Project's image. Therefore, Western has Incurred a marketing expense of $750,000. Western wants to capitalize charges for the rejected phrases but they reason that the rejected phrases were an integral part of developing the winning slogan. Western will also capitalize the costs of staff salaries of $300,000 for the time they spent in meetings with Medievalist. Western intends to amortize the capitalized amounts over the expected product-life f the game.Applicable Codifications The applicable codifications from Financial Accounting Standards Board (FAST) which addresses Westerns plans to capitalize the accumulated Medievalist charges and capitalize the staff salaries are as follows. Codification paragraph 720-15-55-3: The following costs that might be incurred in conjunction with start-up activities are subject to the provisions of this Subtopic a. Travel costs, employee salary-related costs, and consulting costs related to feasibility studies, accounting, legal, tax, and governmental affairs.Codification paragraph 720-15-45-1: Because is marketed to others, the expense shall be charged to cost of sales or a similar expense category. Codification paragraph 720-15-45-2: In an entity's balance sheet, capitalized software costs having a life of more than one year or one operating cycle shall be presented as another asset because the costs are an amortize intangible asset. Analysis Based on the provided facts of your venture stake in Western, it is clear that charges incurred through a consultancy contract with Medievalist is a part of the product placement under the implementation guidance paragraph.In addition, the staff salary is also a part of the implementation guidance paragraph as well. Recommendation Due to the shortness of time to turn this research project around, I suggest that we see the more detailed invoices from Medievalist along with the billable hours of the staff salaries allocated to working on the marketing development of a catchy slogan. Please call me at (415) 297-8060 , if you have any further questions concerning these findings.I also suggest that a follow up meeting next week to discuss the additional accumulation which may be needed to better conclude this research into the accounting treatment of your situation. Sincerely, for Golden Gate & Associates, Spas IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (I) avoiding any tax penalty or promoting, marketing or recommending to another party any transaction or matter addressed herein.

Erikson’s Fifth Stage of Psychosocial Development Essay

As a developmental psychologist and psychoanalyst, Erik Erikson crafted eight stages of human psychosocial development. The stage that has impacted my life the most is Identity versus Role Confusion, the fifth stage. This stage deals with adolescents twelve to eighteen years old. Erikson’s fifth stage prompts teens, like me, to ask ourselves who we want to be, what we want out of life, and what values and beliefs we live by. Erikson’s Fifth Stage of Psychosocial Development Erik Erikson was a developmental psychologist and psychoanalyst known for his theory of human psychosocial development (New World Encyclopedia, 2013). Erikson’s theory has eight stages. They span from birth to death. According to Gorrindo, Fishel, and Beresin (2012, pg. 282-283), â€Å"Erikson’s stages . . . describe challenges for the individual based on cognitive, emotional, and interpersonal/social issues.† Erikson’s model of psychosocial development consists of those eight stages, but each stage is characterized by a psychological â€Å"crisis† (New World Encyclopedia, 2013). The Encyclopedia has stated that â€Å"when the outcome of the crisis is favorable, the person achieves a certain virtue or strength; when it is unsuccessful, the person develops a maladaptive character and continues to struggle with this conflict later in life.† The theoretical stage that most impacted my development is Erikson’s fifth stage, Identity versus Role Confusion, which takes place in the adolescent years of twelve to eighteen. As described in Myers’ Psychology textbook (2010, pg. 201), the fifth stage addresses teenagers working at refining a sense of self by testing roles and then integrating them to form a single identity, or they become confused about who they are. Erikson’s fifth stage makes adolescents wonder, â€Å"Who am I as an individual? What do I want to do with my life? What values should I live by? What do I believe in?† Erikson called this quest the adolescent’s search  for identity. Identity versus Role Confusion is a very important stage because it helps you figure out who you are and what you will do in life. In this stage you form an identity or image of yourself, or you become confused about your role in society. Identity refers to the organization of the individual’s drives, abilities, beliefs, and history into a consistent image of self (Kasinath, 2013, pg. 1). According to the New World Encyclopedia (2013), Erikson’s search for his own personal identity led him to postulate the importance of personal identity in psychological growth. Erikson also believed that we continue to develop our personality, or identity, through adolescence and even throughout adulthood. Kasinath (2013, pg. 2) has suggested that â€Å"the components of identity that Erikson stressed are acceptance of one’s appearance, knowledge about where one is going, and recognition from others. Kasinath also states that â€Å"role confusion is most frequently caused by failure to formulate clear ideas about gender roles and by indecision about occupational choice.† So far, I have only been confused by what occupation I want to have. I have formed most parts of my identity, but because I am only fifteen years old, I am still continuing to create my sense of self. In this stage, childhood comes to an end. Cognitively, teenagers are able for the first time to consider abstract, existential questions (Gorrindo, Fishel, and Beresin, 2012, pg. 289). Gorrindo and his co-writers also stated that teenagers are thinking about the meaning of life, who their parents and family are, and who they wish to be when they leave home. Also stated by Gorrindo is, â€Å"preparation for separating from family and achieving independence is an important theme.† In relation to my life, these themes are reoccurring. I think about these statements and quotations every day. Erikson’s fifth stage, Identity versus Role Confusion, involves thinking about who you are as an individual and what you want to do with your life. I think about these aspects all the time. I wonder who I am, why I am here, and what I want to do. But because I am inquiring about this, it helps me dig deep and discover who I am. From the age of twelve to now (fifteen) I have changed my mind multiple times about my occupation choice. I wanted to be a lawyer, an FBI agent, and then a musician, and now finally a doctor. When I finally decided I wanted to be a doctor, it was because I realized who I was and that I wanted to help people. As suggested by Douvan (1997, pg. 16), â€Å" . . . the seach for meaning  and for fit, the hard work of building an identity that both satisfies an inner need for meaning and continuity and can find acceptance in one’s society.† Douvan also states that â€Å"it is hard for our current students to imagine that there was a time when identity struggle was not inscribed in adolescence. The search for an identity is ingrained in students’ minds since the first day a person asked you what you are like and what you want to be when you grow up. The fifth stage also involves questioning what values you should live by and what you believe in. I have formed so many of my values and beliefs in this stage of psychosocial development. My values shape who I am and make me want to be a doctor. My values also help me in friendships, relationships, and life situations. My beliefs help me form opinions and have a say in topics. Identity and values/beliefs go hand-in-hand. My identity leads to my beliefs and values, but my beliefs and values help shape my identity. In the adolescence, the students develop capabilities for abstract thinking and understanding the perspectives of others (Kasinath, 2013, pg. 1). As an adolescent, I have grown to be able to think critically and abstractly. I have also learned to listen to others and see things from their point of view. Erik Erikson’s fifth stage of psychosocial development, Identity versus Role Confusion, has most impacted my development. In this stage, the adolescents form a sense of self by testing roles and integrating them to form a single identity or they become confused about who they are. Erikson’s fifth stage makes adolescents wonder who we want to be, what we want out of life, and what values and beliefs we live by. References Douvan, E. (1997). Erik Erikson: Critical times, critical theory. Child psychiatry and human development, 28(1), 15-21. doi:10.1023/A:1025188901554 Gorrindo, T., Fishel, A., & Beresin, E. V. (2012). Understanding Technology Use Throughout Development: What Erik Erikson Would Say About Toddler Tweets and Facebook Friends. FOCUS: The Journal of Lifelong Learning in Psychiatry, 10(3), 282. Kasinath. H. M. (2013). Adolescence: Search For An Identity. I-manager’s Journal on Educational Psychology, 7(1), 1-6. Retrieved July 13, 2014 from http://search.proquest.com.portal.lib.fit.edu/docview/1476284556?pq-origsite=

English Composition. (Discussion Forum 1) Essay Example | Topics and Well Written Essays - 250 words

English Composition. (Discussion Forum 1) - Essay Example For me as a writer for my English composition class, the difficult part is â€Å"prewriting† where I have to apply different techniques and approaches to organize my thoughts and the collected information. As English is my third language; usually I find it hard to organize my thoughts in a way where its forms the specific message which I want to deliver to my readers. Prewriting has many phases. These phases include outlining, mapping, free-writing, listening, interviewing and brainstorming. It is important for a writer to know the topic he is writing on. Research and brainstorming session also plays an important role in collecting the data or the information prior to a start. Second important technique is to outline the material in a way that it develops coherence between the paragraphs and the sentences. Free flow in writing can always distract a reader whereas an organized approach before penning the thoughts can help in developing the flow among the sentences. I would suggest that brainstorming and outlining the ideas prior to writing are the most important components of prewriting because they tell the direction to the writer without distracting his thoughts and making his writing more

Unit Contribution Margin Essay Example | Topics and Well Written Essays - 500 words

Unit Contribution Margin - Essay Example At break-even point, the Cost-Volume-Profit analysis equation is reduced to: PX = xv + FC Where p is the price per unit, x is the number of units, v is the variable cost per unit, and total fixed cost is FC. Solving the equation for Break-even sales units Break-even Sales Units = x = FC à · ( p − v ) Since unit contribution margin (Unit CM) is equal to unit sale price (p) less unit variable cost (v) thus, Unit CM = p − v Hence, Break-even Sales Units = x = FC à · Unit CM Break-even Sales Dollars = Price per Unit Ãâ€" Break-even Sales Units ; or What is contribution margin ratio and when is it most useful? The contribution margin ratio is the measure of sales, facility returns or selling price that residues after all variable costs and variable costs have been enclosed. Contribution margin ratio= (Sales-variables) / sales Contribution margin ratio plays a key role in; †¢ Determining the profits that will rise from several sales levels †¢ Assessing the influenc e on earnings of changes in sales. In particular, it can be used to estimation the decline in profits if sales drop, and so is an standard tool in the making of budgets. How is the breakeven equation modified to take into account the sales required to earn a target profit?