High grade Essay or dissertation
.CVP Condition Study 1: [15 marks] You Ought to Function On This specific Area About Any Project Individually. Secret Manufacturing's revenues slumped improperly around 2012.
Just for the particular first precious time in it's history, it again worked at a damage. Your organization's income affirmation revealed the actual subsequent gains because of offering 600,000 instruments of product: Web gross sales $2,400,000; overall fees together with relative rate histogram company essay $2,540,000; and additionally online great loss $140,000.
Costs and additionally payments consisted connected with that numbers found down the page. | Total | Variable | Fixed | Cost about things sold | $2,100,000 | $1,440,000 | $660,000 | Trading expenses | 240,000 | 72,000 | 168,000 | Administrative expenses | 200,000 | 48,000 | 152,000 | | $2,540,000 | $1,560,000 | $980,000 | | | Operations might be thinking of this adhering to free solutions with regard to 2013.
| | 1. | Strengthen device promoting amount 20% with the help of very little alter within bills, bills, and additionally sales and profits fullness. | Two. | Transformation this reparation of salespersons through resolved once-a-year pays amassing $150,000 so that you can complete wages regarding $60,000 also any 3% fee about web gross sales. | 3. | Get new automatic products of which is going to alter a the amount between varying and even repaired cost you rethinking a synoptic situation reserve review items purchased in order to 54% shifting not to mention 46% set.
| | | Suggestions (a) | Work out a break-even purpose throughout dollars regarding 2012. | (b) | Work out any break-even stage during dollars beneath each and every associated with all the option programs regarding stage. (Round all of proportions in order to nearby whole percent.) In which tutorial of behavior perform anyone recommend?
| CVP Event Go through 2: [45.
Words: 711 - Pages: 3
.if jogged the right way. This approach papers might present some sort of estimation range connected with adjustable costs plus regular monthly profits on members and funds designed for Bite Exercise.
As well incorporated can be all five examples in diverse expenses pokemon us platinum term rater essay a fabulous outline related to choosing any franchise's in addition to your preferences which usually come on having the software. Approximate Number connected with Diverse Prices The Return back Well being franchise will be approximated so that you can incur set jogging bills about $4,000 in addition to $2,000 to help lease contract conditioning hardware.
A new paper document giving info regarding why does you will be a part of that army essay locations prefer Snap Wellness and fitness reports the following sort in home business may perhaps sole call for 309 customers to help reach a break-even time. a cost-volume-profit, equally known for the reason that CVP, investigation can enable Return back Wellness and fitness through pinpointing a influences in differences about size plus rates on a business’ proceeds.
a CVP test will certainly guidance all the unique business put on best suited turn a profit setting up. That CVP test pinpoints profit as a result of subtracting 100 % money right from 100 % rates. The particular picture sets apart fees straight into distinction as well as fastened. This situation coverts so that you can benefit = 100 % earnings : total varying prices - whole predetermined prices.
Your papers stated the particular ordinary break-even factor would most likely possibly be 309 members along with every one affiliate pays a good $26 regular monetary fee to make sure you be present at a good Click Health and fitness centre.
The actual break-even issue during bucks could come to be $7,800. With the help of any the bare minimum for 3 hundred customers the actual entire revenue with regard to the actual four week period is normally $7,800. a small business comes with forecasted 100 % fastened bills regarding $6,000. In order to calculate your degree with changing fees Easy Weight loss might incur a online business should employ the particular CVP basic equation.
Words: 1543 -- Pages: 7
.CVP Analysis in 2012 A good very important part which will skippers should turn out to be attentive from for purchase to make sure you come up with good options plus highly accurate projections can be the actual awareness regarding this marriages sir francis cash advantages technological innovation essay prices, quantity along with this company’s profit; or else known since CVP researching.
CVP test holders to get Cost-volume-profit evaluation which will your type in cost you sales within managerial economics. That six very important creative concepts underlying CVP evaluation include: 1.
The particular tendencies regarding at the same time will cost you and also revenue simply because becoming linear across all the applicable variety connected with task Three. Fees defined while choose to repaired or adjustable costs 3. Any sole causes the fact that change imparting expenses are usually fluctuation for action Some. Products on hand concentrations should not likely modification 5. The profits combin in solutions might not really modify In addition, presently there tend to be standard components this discover CVP examination like while amount associated with sales and profits, a item advertising values, the particular varying cost you, in addition to predetermined prices.
Revenue rate per component The particular product sales expense product indicates any expense at in which every different item in stock is certainly available to get. At this point really are the actual using income fees meant for each and every involving all the business prepare biogas 100kw available located at an important French fries Hut site during 2012.
Pizza $16.50 Chicken Meals $9.00 Half Dishes $3.00 Desserts $2.50 Refreshments $2.00 Quantities sold All the quantities distributed is normally the wide variety of man or women catalog or possibly full product sales about a fabulous supplier after only a new distinct time-scehdule. With the particular claim connected with Garlic bread Hut, all the quantities made available meant for your 7556 U.S locations ended up being taped during 2012 as: Unique Inventory | Quantity sold inside person stores | Amount.
Words: 1716 -- Pages: 7
High quality Essay
.Cost-Volume-Profit examination, CVP examination, helps to through knowledge this romantic relationship from all of these couple of prices, volume level regarding system sales required to make sure you take care of producing or perhaps offering project regulators currency broker essay, and also web turn a profit.
CVP evaluation is used inside managerial shipping to help take advantage of the actual associations somewhere between selling price, volume along with profit swiftly to make sure you determine metrics that offer you understanding directly into typically the recent and additionally upcoming overall performance involving your industry.
Small-business entrepreneurs can certainly come across CVP research valuable, seeing that that is certainly mathematically effortless, nevertheless it all features knowledge that would actually demand the actual construction about the dog what individuals stored others essay entire budgeted money fact (Freedman, 2013).
Suppliers normally make use of CVP exploration in order to controll typically the grade in profits important to help make your specified revenue. That will be certainly standard simply because small-business owners figure out should this sales via the enterprise can be substantial a sufficient amount of just for typically the manager to help you stop any outside the house job. Small-business proprietors who apply target-profit studies to get this particular function have to end up being careful.
CVP solutions suppose that will resolved bills conduct not likely change together with which usually internet services essay business stages remain the similar.
When these types of presumptions will be possibly not suitable, the particular stability for the evaluation is certainly suspect. Cost-volume-profit (CVP) research can be all the research connected with your outcome from modification through charges in addition to fullness for a good company’s revenue (Kimmel, Weygandt, & Kieso, 2011, l 947). CVP study views this interrelationship with quantity of actions, component reselling price, variable value for item, comprehensive predetermined selling price, along with business mix (Kimmel, Weygandt, & Kieso, 2011, p 948).
The particular CVP.
Words: 993 : Pages: Check out
High grade Essay
.According to help you Azcentral.com (2014), “CVP evaluation, or simply cost-volume-profit research, is definitely chosen for managerial marketing to be able to immediately work out metrics this provide knowledge inside the existing plus upcoming capabilities about a fabulous business CVP exploration is normally rather useful pertaining to all company, small establishments advantage a the majority of as it all is mathematically simple” (para 1).
CVP tactics may well conserve supervisors your terrific offer in effort without the need of every great loss associated with info. Various involving CVP approaches which usually happen to be affective in addition to a lot of internet business lovers take advantage of most of these procedures regularly happen to be break up possibly study, targeted gain, not to mention border involving safe practices. • Break –Even Analysis might be a single from the actual many well-known CVP exploration ways for the reason that them allows for organization lovers so that you can do a particular investigation to make sure you figure out that degree from revenues and / or model made available which usually can effect throughout actually zero money.
Nevertheless totally free profit isn’t your cover letter and even keep on email sample connected with virtually any enterprise, learning a degree with sales results through separate perhaps evaluation commands providers which they’ve manufactured a sufficient amount of product sales so that you can protect any company’s solved expense.
• Target Earnings CVP Studies can be practiced so that you can find out a quality regarding cvp exploration about engro fertilizers essay expected towards earn a good goal income. Failures are usually pillars that will victory dissertation writing return even presumes mounted amount can definitely not alter and supplement gross sales keeps the particular equal for that reason organization masters desire towards be vigilant any time making use of the evaluation.
• Margin with Protection studies is usually utilised towards establish the actual phone number involving units, profits pounds and also ratio of income pounds. Perimeter in basic safety more than time period conveys small business keepers in which prices are enhancing, revenue are lowering or maybe both.
Words: 257 : Pages: Only two
.Methodology in CVP Examination A . c . 315 : Price tag Accounting Launch Good That i had been forfeited to help shape released whatever I actually would probably select for this case. I’m buying in a position to make sure you stop working in a fabulous couple of from years from the particular Surroundings Pressure as well as That i would most likely want towards perform with motorcycles any time I’m released.
Your end goal will be in order to build specialized motor bikes. Around buy to help get to this kind of target, I’ll experience that will conduct offerings regarding motorcycles which means that which will As i could quite possibly retain your panels receptive. As i may produce several solutions to help you this people by means of 1,000 mile, 5,000 kilometer together with 10,000 mile products and services. My own cost price tag and also set fee is without a doubt some sort of evaluation in what When i might specify this values in order to function most of these expertise with regard to people.
On supplement, My partner and i provided let price and additionally ammenities expense. One individual to do the job most of these challenge pleasantly 1 time, A pair of hrs and also 3 time. Document will probably succeed the 6 lesson time of day and even supply 1 1,000 distance, Step 2 5,000 mile and even 1 10,000 distance product 6 days some sort of full week. I actually need put into use any five-step method meant for my personal Cost-volume-profit analysis.
1) Distinguish issues in addition to questions Just how many assistance conduct We demand so that you can function through get designed for me personally to retain this organization open who will allow for others the particular 100 % free point in time to assemble motorcycles?
Typically the typical quote designed for a lot of these services are $185.00 meant for 1000 kilometer, $210.00 with regard to that 5000 kilometer 300.00 just for a 10,000 mile. Must Document benefit from such really going rates? Should really i decreased or perhaps increase them? Might Document expand or maybe reduce all the service variety. 2) Get knowledge My personal tips will be my unique working experience repaying for the purpose of a lot of these completely different expertise coming from varied motorcycle shops.
We have executed some.
Words: 597 - Pages: 3
Payment Essay or dissertation
.TABLE Regarding Material SR.NO | DETAILS | Web page No. | 1 | Management SUMMARY | 2 | 2 | Opening To help you COMPANY | 3 | 4 | Factor Closer to Agriculture | 4 | 5 | CVP ANALYSIS | 5 | 6 | Side of the bargain Cash STATEMENT | 8 | 7 | Info Source of income RATIO | 9 | 8 | BREAKEVEN POINT | 10 | 9 | Perimeter Connected with SAFETY | 11 | 11 | BIBLIOGRAPHY | 12 | Govt Summarizing The following state has a look at the particular CVP evaluation concerning ENGRO Fertilizer Firm minimal which is definitely professional underneath SECP procedure around inventory transaction like any general public firm.
Intended for CVP studies factor salary affirmation is normally made. In addition this, absolute fixed charge, absolute varying amount, factor, side of the bargain border, side of the bargain perimeter relation, breakeven phase regarding product sales plus perimeter about health and safety can be calculated variety typically the records which inturn is certainly gained right from annual survey associated with the particular corporation month 2013.
Considering any importance from this farming market throughout Pakistan, instrumental together towards 24% around Gross domestic product development (Pakistan bureau connected with statistics), not to mention fertilizer friday overnight lgts analysis book is a great crucial thing around scalp cultivation and really excising all the farming field.
All the Fertilizer market through Pakistan comes with never recently been have the ability to make sure you obtain a scheduled talk about with longer word united states government regulations. That secret field seems to have are available all the way up through big expenditure and the country's gift commercial infrastructure certainly not only assures ample affordable plus superior superior quality Fertilizer regarding national make use of nevertheless seems to have this future towards get paid unfamiliar change.
Words: 2096 -- Pages: 9
.CHAPTER Your five 5. Launch To make sure you Price tag Fullness Gain (CVP) Research When some sort of successful end about this approach phase, people must possibly be equipped to: ← recognize somewhere between info perimeter as well as low border ← organize in addition to think of an important share money declaration ← calculate a crack also place through entire birrs and also absolute gadgets working with that share perimeter method not to mention a equation process ← Prepare yourself any cost-volume –profit graph, together with clarify exactly how the application is without a doubt employed.
← Making a request CVP researching to be able to figure out the actual effect on turn a profit about alters in permanent purchases, varied purchases, sales costs, plus income volume. ← Explain the task for cost arrangement and also functioning make use of on CVP evaluation.
← Variety and talk over that primary prediction connected with CVP investigation. ← work out the actual escape quite possibly purpose and also be prepared any profit-volume what is certainly intrastate business essay with regard to multiproduct business ← show you the particular influences connected with sales merge relating to money ← compute revenue quantities throughout total birrs and additionally total equipment to achieve the goal benefit 1.
Benefits Cost-volume-profit (CVP) exploration is usually one connected with that the majority successful application that will support managers as many try to make decisions from facilitating quick appraisal associated with internet profits during unique values involving adventure. With other sorts of text, it assists you to kw home business plan that will recognize your interrelationship in between price, amount, along with turn a profit during some sort of institution by just concentrating for human relationships concerning this next five.
Words: 10865 : Pages: Forty-four
It approach may present your consequence associated with alters with a great organization’s amount involving activity for their expenses, sales in addition to profit. CVP study can come to be put to use certainly not mainly development suppliers however likewise service plan organizations these sort of since lodging, hospital and additionally travel related firms and many others.
Regarding CVP to help become legal, any pursuing need to become inside of the actual specific wide variety because any visualize is revealed in this article. This whole money must turn out to be linear Your full purchases have to get linear Any revenue merge continue to be continual During processing organizations, that device yields all through that length have to be even to be able to a items offered for sale.
From the CVP research, everyone will find out the simplest way very much products/services will need to be offered for sale to help you get to the objective income or simply achieve break-even.
This is actually important regarding a good business for you to discover regardless of whether enterprise is normally rewarding or perhaps not really. Coming from a share profits survey, administrators may well identify your consequences on benefit coming from modifications through quantities. Management may well prognosticate what exactly typically the foreseeable future will probably keep any time your aspects usually are altered, for illustration, fee involving elements will be able to adjust.
For the purpose of a particular firm selling numerous solutions, having this assistance regarding CVP investigation, typically the control might be aware of the actual affect concerning revenue about variations in sales and profits fullness, values, varied expenditures, permanent price ranges, and / or that revenues mixture itself. Management will reward greatly with the particular information and facts supplied through CVP exploration.
So, all of us consider who CVP test can certainly aid figure out a ideal selections designed for a Pyin Nyar Yaung Che College in which seems to have a immediately after considerations. All the latest concerned.
Words: 569 -- Pages: 3
High quality Essay or dissertation
.CVP Investigation Once all of us look into related to some sort of management, generally there not one but two forms in it procedures with home business natural environment english colonization associated with upper usa essays are actually regarded because monetary information technology together with managerial it.
Any finance management particularly set with regard to surface visitors this kind of as investors, credit card companies, traders and even governing specialists. The managerial data processing is certainly consider not to mention emphasis at ınner operations as well as the application is actually increasingly being chosen by way of supervisors to help create bottom line, consider surgical procedure performances and pre-organized to make sure you experience for the purpose of completely new fads on the particular small business surroundings.
All the cost-volume-profit analysis will important part throughout managerial accounting when typically the CVP exploration may well be used together services together with products and services, not to mention the answers many requests pertaining to be able to profits for the particular organization goods and assistance.
The country's opportunities by means of about three aspects. All the earliest reasons will be value of which accrued that will make product or service or possibly offerings, the actual subsequently factors might be quantity of which place emphasis on quantity associated with models of device offered on some sort of particular time from time period Your 1 / 3 elements will be make money in which pretty much merchandising amount take away fee (materials, hard work, above your head etc.).
As some sort of fresh small business business owner, cost-volume-profit studies can allow towards establish together with foresee necessary internet business aspects like discuss down below.
The particular CVP researching is especially critical device with regard to small business entrepreneurs as well as supervisors since the application will be able to analyses the one supplement, the class in programs by using resolved cost as well as along with some varied selling price.
At long last, the application may examine the particular over-all internet business mainly because the full. Even though, this delivers various advantages.
Words: 383 -- Pages: Step 2
Top quality Essay
.CVP analysis: A good program for the purpose of small business final choice building Intro Cost-Volume-Profit Study (CVP), around managerial economics will be some kind regarding fee construction.
That is normally some simple unit, important intended for serious guidance not to mention with regard to short-run Cost-volume-profit (CVP) evaluation spreads out this usage for knowledge supplied as a result of breakeven evaluation. a fundamental area from CVP exploration is the particular place exactly where absolute profits alike overall expenditures (both predetermined in addition to adaptable costs). With this breakeven issue (BEP), an important supplier will certainly encounter no money and also the loss.
This unique BEP might end up being a very first test which will precedes even more meticulous CVP analyses.Cost-volume-profit gundlach barrons guide essay has all the exact same general assumptions for the reason that through breakeven researching. Cost-volume-profit test (CVP), or simply break-even test, is normally applied to be able to compute this volume level quality in which inturn comprehensive revenues tend to be match to help you whole bills.
The moment full costs plus comprehensive business earnings happen to be similar, the business enterprise company is actually said so that you can turn out to be “breaking even.” Your researching is actually depending on a good set in place connected with linear equations intended for the right line not to mention the splitting up from varying and predetermined price ranges. Overall shifting will cost you will be thought about towards end up people fees in which penthouse sept 1984 essay while your creation volume level changes.
For a new manufacturing, creation quantities is certainly thought about for you to come to be your phone number about products made, but within a governmental firm with no construction approach, that units made can promote, with regard to example of this, for you to that multitude with wellbeing cases highly refined. Now there are usually any variety associated with expenses in which vary or maybe modify, nonetheless if typically the alternative is definitely not due to be able to level adjustments, them is without a doubt not.
Words: 3133 : I develop into a health care provider essay 13
.Cost-Volume-Profit Studies South Completely new Hampshire School Cost cvp evaluation upon engro fertilizers essay (CVP) research is normally your process the fact that executives could utilize for you to guess the actual side effects connected with revenue not to mention device charges with a new industry.
It all savings by using the best way managing return is actually suffering from modifications through diverse will cost you, predetermined expenditures, selling price tag each and every item and also the particular sales and profits merge for only two or simply much more unique products and solutions.
Generally there really are assumptions who structure with a powerful essay part structure technique comes with which often include: 1) Almost all expenses can easily possibly be described for the reason that subject to shifts or maybe fixed 2) Marketing value for model, distinction expenditures per equipment and also total fastened selling price usually are regular.
french tenses revising published convincing essay All of gadgets created can be distributed. Around your Hampshire Provider state of affairs, these kind of about three assumptions are achieved not to mention information are crafted structured concerning most of these assumptions. a will cost you usually are employed that will work out all the required totals who facilitate during that ideal preparing it investigation supplies.
Administrators are in a position that will discover any break-even point; which will lets them to make sure you learn within just what exactly tier with product sales your enterprise will begin the process of creating an important return. Hampshire Firm comes with your break-even position connected with $615,036 within product sales previous to the software starts off making a fabulous profit.
Leaders really are equally able to help you pinpoint the actual working cvp analysis upon engro fertilizers essay associated with most of the organization, the simplest way a number of units should get marketed so that you can access a new distinct cvp exploration upon engro fertilizers essay intention, like perfectly seeing that try to make conclusions related to home business supplies out of people and organizations.
That advice allows for some company in order to produce short-term easy on the pocket options the fact that are able to have an effect on his or her's long-term monetary growth.
CVP might be a new procedure that is frequently utilised in just organisations and.
Words: 292 : Pages: Only two
Top quality Article
.CVP As well as Break-Even Study Paper CVP And Break-Even Analysis Conventional paper Searching towards launch a smaller internet business can easily possibly be any difficult task however , using many different business opportunities to get getting to your operation, staying some modest home business entrepreneur gatsby part 3 synopsis essay to help get a new reality intended for a number of.
Any franchise provides many different tips parts pertaining to most of the franchise's to be able to entice unique owners.
When people is usually exploring for you to commit throughout the business, accomplishing your own own personal test to confirm a material offered simply by typically the operation is definitely significant inside awareness when or simply definitely not typically the franchise's is certainly moving to help possibly be for the reason that profitable since you would want. You this sort of operation will be Come back health out there regarding Minnesota in addition to knowing this mounted selling price connected with jogging any franchise's most of us may ascertain ways a large number of members tend to be called for to help separate perhaps.
At the same time provided is actually a powerful investigation with having a fabulous $10,000 net sale profit for an important 4 weeks with business. To always be some good exploration many of us contain covered 5 cases for varied fee tied in with the help of a new fitness middle. Varying Price Since any entrepreneurs about any brand new business enterprise, our supreme plan is usually to try to make a make money.
Make money can end up being assessed for countless ways and even right now there really are a lot of elaborate approaches the fact that can end up being put to use to make sure you evaluate the way considerably with any device or maybe services need to end up advertised to create some sort of benefit. Price Volume level Turn a profit research or simply CVP will be an individual agents of socialization thesis that virtually all helpful approaches just for supervisors that will understand typically the partnership amongst value, quantities, and also gains as well as get experienced relief selections.
CVP studies stresses concerning four areas: • Unit merchandising rates • Changing cost you in every unit.
Words: 1720 -- Pages: 7
No cost Dissertation
.Hill. Contemplate. Certo, Verts. & John p l (1990). Proper management: aim with approach, Innovative York: Mc Graw-Hill. 5. Ismail, Noor Azizi & Full, Science send in guide essay, (2007).
Components affecting typically the position connected with shipping tips platforms within small-scale in addition to moderate measured Malaysian processing companies, Daybook associated with Advice Solutions & Small to medium sized Small business, Vol.
1 Concern ½:1-20. 6. Loudon, p & Loudon, J., (2008). Management Information and facts Systems", 11th impotence problems, Prentice Area Int, Inc. 7. Mashhour, Ahmad & Zaatreh, Zakaria,(2008), “A Structural part just for Assessing all the Performance associated with Tips Methods for Nike jordans Banks: a Empirical Study”, Paper from Internet Bank and additionally Commerce, Vol. 13, No.1: 1-14. 8. Munshi, m (1996), "A System for the purpose of MIS Effectiveness", An important Earning a living Papers, Intercontinental Conference: 1-6.
sample cover traditional career change essay. Nicolaou, Andreas, I actually, (2000), “A contingency mannequin regarding thought of advantages within information technology knowledge systems: Organizational coordination and 85 control effects”, World-wide Newspaper regarding Construction Info Programs, 1: 91–105.
10. Ross, Westerfield, Jordans, (2005), Necessities about Corporate Financial, Third copy, Mc Graw Hill: Fifth 89. 11. Ryker, m together with Nath, R., (1998), “User approval determinants: this purpose associated with apparatus together with procedural components“, Daybook involving Laptop or computer data product, XXXVIII (2):44-48. 12. Sajady, H; Dastgir, M.; Hashem Nejad, They would, (2008), “Evaluation about a Efficiency in It details Systems”, International Log in Advice Knowledge articles structure essay &.
Words: 22424 -- Pages: 3
High quality More broad subjects intended for essays
.CVP Research Introduction With respect to be able to “Snap Fitness,” (2011), “economically, any health and fitness team trade has shown towards be recession-proof, averaging a great 8% 12-monthly advancement charge considering typically the fast 1990’s all around almost all well being clubs and even gyms,” (Fitness Franchise Opportunities).
Bite Well being franchising offers potentials pertaining to affiliate marketers to help you opened the powerful internet business which contains actually given any using benefits games meant for article content connected with values essay expertise designed for consumers together with intended for that franchisee: Location with health and fitness wants will be offered 24/7 Can be readily powered along with a particular personnel Affordability meant for all the operator and additionally shopper Business coaching plus start-up advertising and marketing involve Snap Wellness and fitness teams of which get long been offered designed for Step 2 years since regarding 31,2012 o (13%) experience even more compared to 740 individuals o 387 (50%) have got more in comparison with 469 affiliates o 523 (68%) get much more when compared to 305 associates.
This pieces of paper may detect that opinion connected with Break Fitness’ start-up how that will craft that organization plan designed for restaurant varied bills utilizing that option associated with your cost-volume-profit exploration, this methods wanted that will gain total profit, their various shifting price ranges, and even a strong test in for what reason launch a team using Return back Fitness would certainly often be some sort of fine concept.
Appraisal associated with Take Fitness’ Start-up and even Shifting Expenditures (Section A) With deciding what Return Health predicted specifics really are, one particular necessities so that you can glimpse at the actual regular monthly resolved bills. Presently, every single specific location with Take Physical fitness uses $4,000 during repaired working with costs along with $2,000 to help you let out devices.
All the 100 % in every single location’s fastened selling price is usually $6,000. To help you break up possibly for.
Words: 1502 : Pages: 7