Break-even
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Break-even
Break-even (or break even), often abbreviated as B/E in finance, (sometimes called point of equilibrium) is the point of balance making neither a profit nor a loss. Any number below the break-even point constitutes a loss while any number above it shows a profit. The term originates in finance but the concept has been applied in other fields. In economics In economics and business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even". A profit or loss has not been made, although opportunity costs have been "paid" and capital has received the risk-adjusted, expected return. In other words, it is the point at which the total revenue of a business exceeds its total costs, and the business begins to create wealth instead of consuming it. It is shown graphically as the point where the total revenue and total cost curves meet. In the linear case the break-even poin ...
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Nuclear Fusion
Nuclear fusion is a reaction in which two or more atomic nuclei are combined to form one or more different atomic nuclei and subatomic particles ( neutrons or protons). The difference in mass between the reactants and products is manifested as either the release or absorption of energy. This difference in mass arises due to the difference in nuclear binding energy between the atomic nuclei before and after the reaction. Nuclear fusion is the process that powers active or main-sequence stars and other high-magnitude stars, where large amounts of energy are released. A nuclear fusion process that produces atomic nuclei lighter than iron-56 or nickel-62 will generally release energy. These elements have a relatively small mass and a relatively large binding energy per nucleon. Fusion of nuclei lighter than these releases energy (an exothermic process), while the fusion of heavier nuclei results in energy retained by the product nucleons, and the resulting reaction is endo ...
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Contribution Margin
Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit. "Contribution" represents the portion of sales revenue that is not consumed by variable costs and so contributes to the coverage of fixed costs. This concept is one of the key building blocks of break-even analysis.Farris, Paul W.; Neil T. Bendle; Phillip E. Pfeifer; David J. Reibstein (2010). ''Marketing Metrics: The Definitive Guide to Measuring Marketing Performance.'' Upper Saddle River, New Jersey: Pearson Education, Inc. . The Marketing Accountability Standards Board (MASB) endorses the definitions, purposes, and constructs of classes of measures that appear in ''Marketing Metrics'' as part of its ongoinCommon Language: Marketing Activities and Metrics Project In cost-volume-profit analysis, a form of management accounting, contribution margin—the marginal profit per unit sale—is a useful quantity in carrying out various calculations, and can be use ...
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Pricing
Pricing is the process whereby a business sets the price at which it will sell its products and services, and may be part of the business's marketing plan. In setting prices, the business will take into account the price at which it could acquire the goods, the manufacturing cost, the marketplace, competition, market condition, brand, and quality of product. Pricing is a fundamental aspect of product management and is one of the four Ps of the marketing mix, the other three aspects being product, promotion, and place. Price is the only revenue generating element amongst the four Ps, the rest being cost centers. However, the other Ps of marketing will contribute to decreasing price elasticity and so enable price increases to drive greater revenue and profits. Pricing can be a manual or automatic process of applying prices to purchase and sales orders, based on factors such as: a fixed amount, quantity break, promotion or sales campaign, specific vendor quote, price prevailing o ...
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Fusion Energy Gain Factor
A fusion energy gain factor, usually expressed with the symbol ''Q'', is the ratio of fusion power produced in a nuclear fusion reactor to the power required to maintain the plasma in steady state. The condition of ''Q'' = 1, when the power being released by the fusion reactions is equal to the required heating power, is referred to as breakeven, or in some sources, scientific breakeven. The energy given off by the fusion reactions may be captured within the fuel, leading to ''self-heating''. Most fusion reactions release at least some of their energy in a form that cannot be captured within the plasma, so a system at ''Q'' = 1 will cool without external heating. With typical fuels, self-heating in fusion reactors is not expected to match the external sources until at least ''Q'' ≈ 5. If ''Q'' increases past this point, increasing self-heating eventually removes the need for external heating. At this point the reaction becomes self-sustaining, a condition called combustion, and ...
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Business
Business is the practice of making one's living or making money by producing or Trade, buying and selling Product (business), products (such as goods and Service (economics), services). It is also "any activity or enterprise entered into for profit." Having a business name does not separate the business entity from the owner, which means that the owner of the business is responsible and liable for debts incurred by the business. If the business acquires debts, the creditors can go after the owner's personal possessions. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business. The term is also often used colloquially (but not by lawyers or by public officials) to refer to a company, such as a corporation or cooperative. Corporations, in contrast with Sole proprietorship, sole proprietors and partnerships, are a separate legal entity and provide limited liability for their owners/members, as well as being su ...
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Computer Science
Computer science is the study of computation, automation, and information. Computer science spans theoretical disciplines (such as algorithms, theory of computation, information theory, and automation) to Applied science, practical disciplines (including the design and implementation of Computer architecture, hardware and Computer programming, software). Computer science is generally considered an area of research, academic research and distinct from computer programming. Algorithms and data structures are central to computer science. The theory of computation concerns abstract models of computation and general classes of computational problem, problems that can be solved using them. The fields of cryptography and computer security involve studying the means for secure communication and for preventing Vulnerability (computing), security vulnerabilities. Computer graphics (computer science), Computer graphics and computational geometry address the generation of images. Progr ...
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Profit
Profit may refer to: Business and law * Profit (accounting), the difference between the purchase price and the costs of bringing to market * Profit (economics), normal profit and economic profit * Profit (real property), a nonpossessory interest in land * Account of profits, a type of equitable remedy in law (also known as an accounting) Arts, entertainment, and media * ''Profit'' (magazine), a Canadian business magazine aimed at entrepreneurs * ''Profit'' (TV series), an American TV series starring Adrian Pasdar People * Joe Profit (born 1959), former American football player * Laron Profit (born 1977), professional basketball player * Richard Profit (born 1974), English mountaineer and adventurer * Park "Profit" Joon-yeong, professional ''Overwatch'' player Places * Profit, United States Virgin Islands See also * Prophet (other) * The Profit (other) The Profit may refer to: * ''The Profit'' (film) * ''The Profit'' (TV series) See also * Profit (di ...
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UEFA Financial Fair Play Regulations
The UEFA Financial Fair Play Regulations (FFP) are a set of regulations established to prevent professional football clubs spending more than they earn in the pursuit of success, and in doing so not getting into financial problems which might threaten their long-term survival. Some have argued that they were instituted to prevent financial "doping" from outside sources injecting money into smaller clubs. They were agreed to in September 2009 by the Financial Control Panel of football's governing body in Europe (Union of European Football Associations – UEFA). The regulations provide for sanctions to be taken against clubs who exceed spending, over several seasons, within a set budgetary framework. Implementation of the regulations took place at the outset of the 2011–12 football season. The severest penalty is disqualification from the European competitions. Other penalties included fines, the withholding of prize money, and player transfer bans. On announcing the new legisl ...
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UEFA
Union of European Football Associations (UEFA ; french: Union des associations européennes de football; german: Union der europäischen Fußballverbände) is one of six continental bodies of governance in association football. It governs football, futsal and beach football in Europe and the Eurasian transcontinental countries of Russia, Turkey, Cyprus, Azerbaijan, Armenia, Georgia, and Kazakhstan, as well as one Asian country Israel. UEFA consists of 55 national association members. Because of the 2022 Russian invasion of Ukraine, FIFA and UEFA suspended all Russian national teams and clubs from any FIFA and UEFA competitions. UEFA consists of the national football associations of Europe, and runs national and club competitions including the UEFA European Championship, UEFA Nations League, UEFA Champions League, UEFA Europa League, UEFA Europa Conference League, and UEFA Super Cup, and also controls the prize money, regulations, as well as media rights to those competitio ...
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Soccer
Association football, more commonly known as football or soccer, is a team sport played between two teams of 11 players who primarily use their feet to propel the ball around a rectangular field called a pitch. The objective of the game is to score more goals than the opposition by moving the ball beyond the goal line into a rectangular framed goal defended by the opposing side. Traditionally, the game has been played over two 45 minute halves, for a total match time of 90 minutes. With an estimated 250 million players active in over 200 countries, it is considered the world's most popular sport. The game of association football is played in accordance with the Laws of the Game, a set of rules that has been in effect since 1863 with the International Football Association Board (IFAB) maintaining them since 1886. The game is played with a football that is in circumference. The two teams compete to get the ball into the other team's goal (between the posts and under t ...
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Medicine
Medicine is the science and practice of caring for a patient, managing the diagnosis, prognosis, prevention, treatment, palliation of their injury or disease, and promoting their health. Medicine encompasses a variety of health care practices evolved to maintain and restore health by the prevention and treatment of illness. Contemporary medicine applies biomedical sciences, biomedical research, genetics, and medical technology to diagnose, treat, and prevent injury and disease, typically through pharmaceuticals or surgery, but also through therapies as diverse as psychotherapy, external splints and traction, medical devices, biologics, and ionizing radiation, amongst others. Medicine has been practiced since prehistoric times, and for most of this time it was an art (an area of skill and knowledge), frequently having connections to the religious and philosophical beliefs of local culture. For example, a medicine man would apply herbs and say prayers for healing, o ...
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Self-hosting (compilers)
In computer programming, self-hosting is the use of a program as part of the toolchain or operating system that produces new versions of that same program—for example, a compiler that can compile its own source code. Self-hosting software is commonplace on personal computers and larger systems. Other programs that are typically self-hosting include kernels, assemblers, command-line interpreters and revision control software. Operating systems An operating system is self-hosted when the toolchain to build the operating system runs on that OS. For example, Windows can be built on a computer running Windows. However, operating systems don't start out as self-hosted. When developing for a new computer or operating system, you need a system to run the development software, but you need development software to write the operating system. This is called a bootstrapping problem or, more generically, a chicken or the egg dilemma. A solution to this problem is the cross compiler (o ...
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