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Step 3. Draw the sales revenue line. Mark a point on the vertical axis that represents $612,000 sales revenue. Plot a point on the graph opposite $612,000 and above the point that represents 15,300 sales units. Connect the intersection of the vertical and horizontal lines to the point you just plotted. The point where the total cost line intersects the sales revenue line is the breakeven point. Any sales level below the breakeven point shows a loss and any level above the breakeven point shows operating income (profit before tax).

or voice frequency refers to the nominal 4-kHz analog voice channel de ned at the beginning of this chapter.

regulations of the US government s latest attempt to regulate corporate behavior, the Sarbanes-Oxley rules Even before the most expensive Sarbanes-Oxley rules take effect, reports the Wall Street Journal, companies say their audit costs are increasing by as much as 30 percent or more this year due to tougher audit and accounting standards Companies also are paying steep fees to fund a new accounting-oversight board as much as $2 million apiece annually for some large businesses 14 A study by Financial Executives International estimated the labor invested in new compliance procedures by small companies with revenues less than $25 million at almost 2,000 man-hours; at $5 billion in revenue the number was 41,000 man-hours15 What has all this new investment achieved PricewaterhouseCoopers found that of the 85 percent of multinational corporations that have new compliance controls and procedures, only 4 percent report signi cant changes in behavior.

16 Business has spent madly to close the gap between rules and conduct, instituting new programs and training to raise the level of regulatory compliance Yet despite these Herculean efforts, there has been little real reduction in regulatory enforcement action and prosecution17 We have great training, great systems, and great policies and controls, Douglas Lankler, chief compliance of cer, senior vice president, and associate general counsel of the pharmaceutical company P zer told me when we met at P zer s New York headquarters, and yet we still end up with compliance problems 18 Lankler is the son of an assistant district attorney He grew up listening to and idolizing the stories his father told him about putting bad guys in jail They so impressed him that he went on to become an assistant US attorney so he could do the same.

P zer, one of the largest health companies in the world, has a best-practice, state-of-the-art commitment to compliance and achieving higher standards of conduct and corporate responsibility, and yet even Lankler recognizes the challenges posed by rules-based compliance People are giving a lot more attention in the year 2007 to compliance issues and understanding of their importance and the real exposures that exist than they did in 2001, and yet the hotline is still ringing at about the same pace that it was ringing in 2001 And it is not just that people feel more comfortable talking about it, we re still hearing about things you would think we would be able to move on from And I think unequivocally that every company does the same; P zer is not unique in this It has been said that insanity is doing the same thing over and.

CBT for Emotional Distress CBT protocols have also been increasingly implemented as a means to decrease cancer patients psychological distress (e.g., depression, anxiety) and to improve their overall emotional well-being and quality of life. This trend began with a landmark study conducted by Worden and Weisman (1984). Two interventions were evaluated, both focused on the development of problem-solving skills as a means to promote effective coping and adaptation among newly diagnosed cancer patients. One condition involved discussing the problems a speci c cancer patient was experiencing without teaching speci c skills, whereas the second focused on fostering general problem-solving skills and also included relaxation training. Both conditions were found to engender decreases in psychological distress as compared to a nonrandomized control condition. Despite this methodological limitation, their study did have a major impact on the eld of psychosocial oncology (Jacobsen & Hann, 1998). Behavioral stress management strategies (e.g., relaxation, guided imagery) have been found to be especially effective in reducing emotional distress and improving cancer patients quality of life (e.g., Baider, Uziely, & De-Nour, 1994; Bridge,