お知らせ

【お待ちしています♪♪】

本日（2/5）10時から第7回びわ湖トライアスロン大会のエントリーを開始します。

ご希望者は、開催要項をよくお読みになり、エントリーページからお申込みいただきますようお願いいたします。

【パラトライアスロンの部　スプリントに変更】

今年からパラトライアスロンの部は、スプリントの距離に変更となります。

※変更後、スイム : 0.75km バイク : 18km ラン : 5km

以前から検討を進めていましたパラの部の距離変更により、出場者の安全性を向上し、より参加しやすく初心者もチャレンジできる大会となっています。

びわ湖大会は、がんばる皆さんのチャレンジを応援・サポートする大会にしたいと思っています。

今後も、選手やスタッフ、大会に関わるすべての方の感染症予防対策を徹底し、安心して大会を楽しめる環境づくりを行って参ります。ぜひご参加ください！

エントリーは、 2022年2月5日（土）午前10時から2月27日（日）まで、 公式サイトより受け付けます。

撮影者 : 岸田年弘さん

【記者発表報告】

２０２２年１月２１日（金）近江八幡商工会議所で、「第７回びわ湖トライアスロンin近江八幡」の記者発表を行いました。

第７回大会は２０２２年６月５日（日）開催です！

【エントリーについて】

２月５日（土曜日）１０時からエントリー開始です！

申し込み締め切りは２月２７日（日）となっていますが、第６回大会エイジの部はエントリー開始１０時間程で定員に達しました。今年も締め切り前に定員となる可能性がありますので、出場予定の方はお早目にエントリーをお願いします。今年も引き続き、子育て世代も参加しやすいように「託児所の設置」をいたします。また、ふるさと納税でもエントリー＆応援していただけます。ご希望者は、開催要項をよくお読みになり、大会ホームページからお申込みいただきますようお願いいたします

記者発表出席者（敬称略）

朝日新聞

滋賀報知新聞

中日新聞

読売新聞

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【第7回大会開催のお知らせ】
一昨年より新型コロナウイルス感染症により、「びわ湖トライアスロンin近江八幡大会」を中止しておりましたが、この度「第7回　びわ湖トライアスロンin近江八幡」大会が2022年6月5日（日）開催決定。
大会要綱等詳細は追って当ホームページでお知らせいたします。

Formerly a reporter, Soundarya now covers the evolving QuickBooks cybersecurity landscape, how it affects businesses and individuals, and how technology can help. You can find her extensive writings on cloud security and zero-day attacks. Accordingly, the per-unit cost of manufacturing a single packet of bread consisting of 10 pieces each would be as follows. Managerial accountants also use the contribution margin ratio to calculate break-even points in the break-even analysis.

Financial Planning

And to understand each of the steps, let’s consider the above-mentioned Dobson example. This means Dobson books company would either have to reduce its fixed expenses by $30,000. On the other hand, net sales revenue refers to the total receipts from the sale of goods and services after deducting sales return and allowances. Variable Costs depend on the amount of production that cm ratio your business generates. Accordingly, these costs increase with the increase in the level of your production and vice-versa.

What Is the Difference Between Contribution Margin and Profit

Accordingly, you need to fill in the actual units of goods sold for a particular period in the past. However, you need to fill in the forecasted units of goods to be sold in a specific future period. The Contribution Margin Calculator is an online tool that allows you to calculate contribution margin. You can use the contribution margin calculator using either actual units sold or the projected units to be sold. In the Dobson Books Company example, the contribution margin for selling $200,000 worth of books was $120,000. As you can see, the net profit has increased from $1.50 to $6.50 when the packets sold increased from 1000 to 2000.

📆 Date: May 3-4, 2025🕛 Time: 8:30-11:30 AM EST📍 Venue: OnlineInstructor: Dheeraj Vaidya, CFA, FRM

• Fixed costs stay the same regardless of the number of units sold, while variable costs change per unit sold.
• The higher the contribution margin ratio, the more profitable the product or service is.
• For a quick example to illustrate the concept, suppose there is an e-commerce retailer selling t-shirts online for $25.00 with variable costs of $10.00 per unit.
• You can also use the contribution margin ratio to evaluate the impact of changing your prices on your profits.
• In this example, if variable costs are only $100, then the company makes $900 before paying off fixed costs and has a ratio of 90 percent.

Still, of course, this is just one of the critical financial metrics you need to master as a business owner. As you can see, contribution margin is an important metric to calculate and keep in mind when determining whether to make or provide a specific product or service. Put more simply, a contribution margin tells you how much money every extra sale contributes to your total profits after hitting a specific profitability point. You need to work out the contribution margin per unit, the increase in profit if there is a one unit increase in sales. This means that for every loaf of bread sold, $3 contributes to covering fixed costs (like rent and utilities) and profit. Labor costs https://www.bookstime.com/articles/what-is-a-performance-budget make up a large percentage of your business’s variable expenses, so it’s the ideal place to start making changes.

The higher the operating leverage, the higher the break-even point, and the harder it is to reach profitability. The contribution margin ratio (CM ratio) is an important financial metric that shows how a company’s sales affect its profitability. It reflects the portion of each dollar of revenue that is available to cover fixed costs and contribute to net profit after variable costs have been paid. For the month of April, sales from the Blue Jay Model contributed \(\$36,000\) toward fixed costs.

Use of Contribution Margin Formula

• We will also learn how to calculate the contribution margin ratio for individual products or segments, as well as the weighted average contribution margin ratio for the whole business.
• Fixed costs usually stay the same no matter how many units you create or sell.
• The contribution margin ratio is just one of many important financial metrics used for making better informed business decisions.
• Buying items such as machinery is a typical example of a fixed cost, specifically a one-time fixed cost.
• After that amount is applied to covering fixed costs, the final number that results is the profit.
• However, the contribution margin ratio won’t paint a complete picture of overall product or company profitability.

In this example, because the company made $500 after subtracting variable costs, its ratio is 50 percent, or ($1,000 – $500) $1,000. Weighted average contribution margin per unit equals the sum of contribution margins of all products divided by total units. Weighted average contribution margin ratio equals the sum of contribution margins of all products divided by total sales.

Additional Resources

It enables a detailed analysis of the cost structure by separating variable costs from fixed costs. This helps companies to identify inefficient cost centers and take targeted measures to reduce costs. Some expected variable costs for companies include certain types of marketing materials, shipping, and labor. There are many ways to reduce these costs; for example, you can find alternate service providers.

【大会中止のお知らせ】

昨年の 10 月より実行委員会を開催し、6 月 6 日開催で準備を進めてまいりました「2021びわ湖トライアスロン in 近江八幡」は、大変残念ではございますが、中止と決定いたしました。
詳しくは「大会中止のお知らせ」をご覧ください。

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Why do people, who have been sober for years, behave inappropriately with alarming regularity? Recently, being sober sucks I was asked this question in group therapy (the exact words have been edited as they were not fit to print). The person who posed the question felt she had been misled.

Starting Sobriety? Reframe Can Support You!

When things seem to be going down hill, you must remember that bad things happen to people all the time. That includes not becoming a victim to life’s circumstances. Get coffee with a friend to take your mind off relationship problems. Ask for extra hours at work if you’re having a hard time with roommates. Head out of town with some sober friends for a few hours to get a change of scenery.

Mental Health Impacts

Even if they were shitty or abusive, there’s still a part of you that’s hung up and wishes there was a way to make it work. Having a problem with alcohol doesn’t have to mean you’re throwing plates at your cowering wife; it can manifest as just really, really, really loving alcohol, to the point where you’re not quite sure how you’d get on without it. I didn’t want to be one of those weird sober people. I was so afraid of being “single” that I stayed in a shitty “relationship.” And honestly, it could have gotten much worse for me.

Tips To Overcome the “I Hate Being Sober” Mindset

When I stopped drinking, not only did my recovery dictate that I needed lots of time to myself, lots of self-care, and lots of nights in, I discovered that I was, in fact, someone who relishes in alone time. I recharge when I’m by myself, and I deplete when I’m with others—especially big groups. While making the decision to be sober was the best thing I’ve ever done, it’s also one of the hardest.

Feeling Like Being Sober Sucks? 12 Tips for Feeling Better

Sometimes, consider how your behavior has affected others. Or maybe those crotchety old-timers like to complain about life. Or the newcomer has unrealistic expectations and judges others unfairly. Acceptance of one another and each individual’s right to walk her own path is the solution. Similarly, a reader who commented on my post, “What Recovering Alcoholics Can Teach Us About Happiness,” discussed her negative experience in AA.

Plus, your antidepressants can’t make you any less depressed if you’re ingesting large amounts of depressants https://ecosoberhouse.com/ every day. Again, to alcoholics, drinking is obviously the funnest and only fun thing you can do. It means continually checking in with yourself, continually reaching out to new people who may have ideas you haven’t tried before, and continually asking questions that will help you improve your life. You have to motivate yourself, schedule it in, and consistently do the things that will help you improve your life in recovery. I have since learned I am not alone in experiencing this phenomenon.

The Downside of Sobriety

Our daily research-backed readings teach you the neuroscience of alcohol, and our in-app Toolkit provides the resources and activities you need to navigate each challenge. Sobriety means something different to everyone. Some people define it as abstaining from all mind-altering substances (including psychiatric medications), while others introduce different degrees of nuance. The definition of sobriety is complex and better understood as a spectrum. As with most problems, the solution is as difficult or as simple as we make it.

• His area of interest is substance abuse and individual happiness.
• There’s no more not caring if they see your cellulite or whatever you’re hiding under there; and you will, once and for all, discover that sex is never like in the movies.
• Or the newcomer has unrealistic expectations and judges others unfairly.
• When it seems like all you want to do is forget, to go get high or drunk and be gone, if only for a few moments, remember what addiction’s cost you.
• You have to motivate yourself, schedule it in, and consistently do the things that will help you improve your life in recovery.
• It doesn’t take long for thoughts to become words and words to become actions.
• It will hurt (pretty bad at first), but in time you will come to see it as the gift it is—and you won’t waste time getting to know the wrong person.

• This isn’t to say that all of your friends will be threatened, or that all of your friendships will change.
• Any information published on this website or by this brand is not intended as a substitute for medical advice, and you should not take any action before consulting with a healthcare professional.
• I have always hated the feeling that I’m putting people out or being difficult.
• However, when it has happened, I have to speak up to point out that I didn’t drink and I’m not subsidizing their drinking.
• Sobriety is often portrayed as sunshine and rainbows — a life where everything is suddenly great.
• I’d bet nine out of 10 of us won’t even answer, and we’ll just laugh because it’s such a ridiculous question.

His area of interest is substance abuse and individual happiness. Those who have been invested in AA swear these promises are realized. Many newcomers wonder how long-time members can make these claims when sober members are still acting out. Join Recovery Connection in celebrating your recovery with our sobriety calculator. I share my experience because I do not want others to be blindsided like I was. Sobriety is not all roses and reggae, after all, and those who are in a position to help, will always stress the indisputable fact that being clear-headed is better than being a drunk.

• Yes, it is a crucial and a fundamental part (the beginning aspect) of starting the journey to full scale “recovery,” but the independent process of avoiding drugs and alcohol is nowhere near true freedom.
• Plus, we’re always introducing new features to optimize your in-app experience.
• I recharge when I’m by myself, and I deplete when I’m with others—especially big groups.
• Some of us may perceive alcohol dependence as a poor habit or a lack of self-control, but the science tells a much more complex story.
• Thinking back to before I was sober, I usually had to drink to be around people.
• I didn’t want to be one of those weird sober people.

Things That Inevitably Happen to Your Personal Life When You Get Sober

Whether you’re looking for treatment or for aftercare options, we can point you in the right direction. I don’t have that much sex, and that’s more like me saying, I no longer lower my standards and sleep with just anyone because of beer goggles. There’s no easy pass for me anymore, no more getting drunk and slipping past the part where you get to know each other. There’s no more Twelve-step program not caring if they see your cellulite or whatever you’re hiding under there; and you will, once and for all, discover that sex is never like in the movies. It is an awkward, vulnerable dance between two awkward, vulnerable humans. They also open you up to blacking out, which women are already at a higher risk for.

【ローソンエントリーの皆様向けの返礼品のご案内】

4月26日にローソンエントリーの皆様向けに返礼品に関する内容をお知らせする案内メールを送付させて頂きました。

【大会中止のお知らせ】

今大会に多くの皆様にエントリーいただき誠にありがとうございます。
6月7日開催で準備を進めてまいりました「第6回びわ湖トライアスロン in 近江八幡」は、大変残念ではございますが、中止と決定いたしました。
新型コロナウイルスの感染拡大を受けて4月8日に緊急事態宣言が発令され、滋賀県でも３３名（4月9日現在）の感染者が出る中、安全で安心できる大会運営を目標に今日まで取り組んでまいりましたが、残念ながら収束の見込みが立たず今後も予想がつかない状況です。
このような状況下では、どのような対策を講じても、選手、スタッフ、ボランティアの皆様が安心して大会に参加いただくことが難しいのではないか、地元の方々に不安感を与えるのではないか、選手の皆様にもコロナの影響でジムが閉鎖になったことによる練習不足、感染者が出た場合の地域の医療体制への影響が出ることなどが懸念材料として考えられ、苦渋の決断ではありましたが中止を決定いたしました。何卒ご理解頂きますようお願い申し上げます。

なお、ローソンエントリーでエントリーいただいた選手の皆様につきましては、準備しておりました参加賞に加え選手の皆様の記憶に残る記念品をご用意させていただきます。記念品の発送は5月下旬を予定しております。
ふるさと納税エントリーでエントリーいただいた選手の皆様につきましては、ふるさと納税の仕組みを活用し、近江八幡市よりふるさと納税の謝礼品ポイント（15000ポイント分）を大会参加権の代わりにご用意いただきます。
ふるさと納税エントリーの皆様には、追って、近江八幡市よりふるさと納税の取り扱いについて、ご案内いただく予定です。

次回開催の折には、近江八幡の地でお会いできることを楽しみにしております。新型コロナウイルスの一刻も早い終息と皆様のご健勝を祈念しご報告とさせていただきます。

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【第6回大会の開催について】
新型コロナウィルスの影響でオリンピックなども延期となっている状況から当大会自体を開催できるのかということを現在検討中でございます。

4月20日頃を目処に第6回大会の開催について判断させて頂く方向で進めております。

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