Scholarly Argument Essay Example | Topics and Well Written Essays - 1500 words

Scholarly Argument - Essay Example Those who are against this form of union by marriage are of the opinion that it is religiously incorrect for individuals from same sex to get married, this form of marriage will lead to weakening of the institution of marriage, legal status of this form of marriage will be manipulated by those who are not even involved in this form of marriage, these marriages cannot be recognized a marriage because these marriages do not lead to formation of traditional family system, acceptance of this form of marriage will lead to a slippery slope and other issues will be raised and parents of the same marriage will fail to provide knowledge regarding the difference between male and female to their children. Thesis Same sex marriage should be awarded with legal status because it will lead to the wellbeing of the society as it has more benefits to offer to the society than costs on the basis of cost benefit analysis. Same Sex Marriage Should be legalized Introduction Legally, marriage has been defi ned as the union between two individuals representing different gender and is the eventual method through which partners express their affection for each other. The constitution of the US has not yet accepted same sex marriage as a legal marriage even though the society has accepted such unions. A change in the structure of families within the US societies has been experienced and a huge number of stakeholders are raising their voice in the support of such marriages. Similar gender marriages should be awarded with the legal status by the constitution of US because it is a discriminatory act to treat same sex couples and different sex couples differently by law, they even believe that this form of marriage is ethical as it has more benefits to offer than costs, these marriages have gained social acceptance, a few of the states have even legalized this marriage, legalization of same sex marriage will allow same sex couples to enjoy the same rights as different sex couples. Body Marria ge is a Worldly Act Groups that are religious in nature are of the idea that same sex marriage is against religion and is even equal to a sin as such marriages are against the will of God, the reality is that religion even supports love and affection and due to this such marriages should not be considered as a sin. The constitution of US has stated that under the 1st Amendment all individuals residing in US will be protected by law for their own religious views (Davis 158). Marriages are seen as a worldly act and if legality of marriage is based on religious grounds, policy makers are working against their own policies (Stevens 261). Illegal Status Deprives Couples from Legal Benefits There are several benefits enjoyed by couples when they get married, they benefit from different rules regarding taxation, insurance, ownership of assets rule of agency. Gay marriages even positively impact various judgments. Health care law states that only couples who are married are allowed to make decisions for each other and are allowed to meet each other if one of the couple is hospitalized (Luppino 79). Since gay marriages are not yet realized as legal, the couples

Individual Assignment 1 Implementation of the Porters Five Forces Research Paper

Individual Assignment 1 Implementation of the Porters Five Forces Model - Research Paper Example Despite of this, yet there are minute chances for them to differentiate the way they do businesses. The framework of Professor Michael Porter is widely used to analyze the attractiveness of an industry as well as its competitive positions. Porter’s five forces model is applicable to banking industry to a great extent (Hill 2008). Five forces that are used in this model are: Threat of new entrants refers to the number of entrants that cause an increase in the number of players performing similar activities and serving a similar market. In banking industry, an average person cannot start up his own bank therefore there is low threat of new entrants due to variety of forces that discourages the new players. Main threat to enter in a banking industry is the requirement of large capital investment. This obligation doesn’t permit every other person to enter into this industry and only entrepreneurs can commence business in this sector. Running a bank needs specialized knowledge and expertise regarding this area which can not be possessed by every other person. The complexities of this sector can only be understood by someone who has lifetime experience of working in this area. Owners who have life time experience of working in banking sector and deals with the complications with sharpness are observed to achieve greatest success in this area. Not every other person is able to take such huge responsibility. There can be threat of new entrants for banking sector when other financial institutions start offering the services which are being offered by conventional banking systems. What if insurance companies start offering loan and mortgage services? That can be a threat for banking sector. Substitutes tend to steal the market share and intensify the competition. In banking sector, there are plenty of substitutes as one can probably imagine. Every banking suite is offering similar products and services. At the lending side of industry, there are

Research Paper: CalREN Systems

Research Paper: CalREN Systems Introduction: The Corporation for Education Network Initiatives in California (CENIC) projected that they the state of California can achieve greater heights if they give it a better and more improved internet. On April 9, CENIC announced that they had talked with the technology giants and are working on the same project and those partners are going to provide all the hardware and communication technology to create a more robust network for California known as CalREN-2 which would be high performance internet for the California. The high-speed networking hardware such as routing and switching equipment will be provided by Cisco System, Pacific Bell Communications. California Research and Education Network (CalREN) is amongst the most powerful technology tool California has in its sleeves. The network infrastructure is a multitiered network with around 3,800 miles of fiber optic connecting over ten thousand educational and research institutes and universities like California State, Stanford, USC and community colleges to 58 counties of California. The CalREN system is completely owned and monitored by the Corporation for Education Network Initiatives in California (CENIC), a non-profit organization which was established in 1996 by the various education and research communities from California to create a very high bandwidth and efficient solution to networking that would meet the needs of the faculty and all students which belong to these various schools and universities. Goals: CalREN is completely monitored by the CENIC now and has new goals to achieve high quality video conferencing to the classes to let students receive high quality education in real-time at all levels even if the faculty is not currently present in the city, state or nation. This would also connect many scientists around the globe to this existing high bandwidth network. With CalREN, various artists could take live stream classes of the production house from institution like San Francisco Opera from any part of the world. The San Francisco would create an online video classes to students throughout the world and would share these libraries so that all the musicians could learn music via special software or any streaming media. Recently, Los Angeles has also been added to CalREN system in 2016. Backbone: The CalREN backbone provides various capabilities to the network as follows: CalREN-DC: The Digital California is presented for everyday applications like video conferencing, emails, web browsing etc with a bandwidth of 10 Gbps to the students and faculty. CalREN-HPR: The High-Performance Research network which is used for applications with high data needs. This is a high-end network with a speed of 40Gbps. CalREN-XD: The eXperimental/Developmental network is a support network to other services for network research in universities like University of Southern California, Advanced Computing Research at Caltech etc. This is to have a focused perspective on research and innovation on the network.   Ãƒâ€šÃ‚   Backbone image from, http://cenic.org/network/network-maps The Central Valley Next Generation Broadband Infrastructure Project (CVNGBIP): The Central Valley Next Generation Broadband Infrastructure Project (CVNGBIP) was implemented to provide internet connectivity in 18 counties. Only 8% of the nations agricultural output is produced by the central valley. This kind of a strong and robust infrastructure network was implemented because central valley was still not completely connected to the internet. This was possible because of a vision in mind next generation connectivity where people living in those counties can learn things in a different way leaving the traditional way of learning behind where people used to ask each other for tips and methods. This is when two organizations CENIC and Central Valley Independent Network (CVIN) came together forming a joint venture making this like a dream come true and provide a better future to the people. The service also aims to keep the cost of the internet service as low as possible to help the schools, universities hospitals etc. to take as much as profit they can. The project was funded by NTIA (70%), California Public Utilities Commission (CPUC)s CAS Fund (10%) and the rest form other parties and the total amount is to be estimated at around 66 million involving 1,371 miles of cabling and connecting businesses together. California Library Initiatives: There are various initiatives by the California libraries. Video conferencing, emailing, and public research to schools and colleges are enhancing the learning possibilities at higher level. Many benefits and innovative ideas are initiated at the Public libraries making them abundant possibilities to achieve more in the coming future. Therefore, merging these libraries with CalREN would be an addition to the feature and service provided in digital age where everything and everyone is connected. Pacific Research Platform (PRP) initiative: Pacific Research Platform (PRP) is an initiative carried forward by UC San Diego and Berkeley which would help the college network for data access to be much faster than it is today within a few years. There is also a 5 million dollars funding for the initiative from the National Science Foundation (NSF). this would help the PRP with this grant. Quality of Service (QoS): Quality of Service (QoS) is the service provided by the network service provider that would affect the overall accessibility of the computer while performing certain task related to the internet connectivity. It is generally used to measure overall network performance over few characteristics like bandwidth, transmission delay etc. CalREN is a very high bandwidth network that provides is vital services to various research institutes throughout California hence, making quality of service a very important aspect to CalREN system. 100 Gigabit Ethernet connections: To achieve superfast speed for faster data travel, we need a higher capacity bandwidth. This is all possible by implementing and installing 100 Gigabit Ethernet connections that support lightning fast transmission over fibers or over the air. This is achieved with framerate of 100 gigabits per second bandwidth providing services to laboratories and research centers where there are supercomputers that can use this huge capacity bandwidth along other big facilities. A supercomputer in San Diego is using this speed and is connected to CalREN system. Network Operations Center (NOC): Network Operations Center is a building or a place where all the network connections are monitored, managed and if possible or need arises are also troubleshoot so that to avoid any possible chances of network failure or unavailability of the service. CalREN uses a multitiered network as we discussed earlier that allows access to many universities and research centers throughout California. This is where NOC would play important role in the system to manage and troubleshoot the network in any such cases. Applications for CalREN: On march 2006, at the CENIC workshop, iGrid showcased and important application of CalREN to the people. It was an experimental real-time broadcast of very high quality 4K video that was very much improved over our conventional televisions. They were also awarded networking innovation award. There was an issue with the video over the internet protocol on the CalREN-DC network. To trouble shoot the problem they adapted the new codec for the video broadcast throughout the CalREN system. Since the new codec was transmitted through packets, high quality of service was a concern which can be overlooked if we use the CalREN systems high speed network. K20 Video: CalREN is supporting this project by providing high speed internet connections. K20 video is an adaptation of video conferencing technology throughout the state with the collaboration of all K12, University of California and California State University sites. This is achieved by improving the distance learning scheme by providing high quality video services to all the students and faculties. End-sites connected to CalREN-DC network: There are 34 end sites to the CalREN-DC network. Everyone are using optical fiber for their access technology. The capacity provided to the end-sites is more than sufficient as we can see that some of the sites are underutilized and need proper resource management as most of the resource are wasted. End-sites connected to CVNGBIP network: There are many things that are carried forward in the fields of health care, business and residential with more than 63000 access lines. they are also using optical fibers for their access technology. SLA performance guarantees of CALREN: The SLA performance guarantees are as of November 2006. Implementing ticketing system to the educational institution with 99% availability. Various means of deployment would be assigned and operations to be performed to avoid outages. The jitter form central point to Los Angles for round-trip time should not be over 80 ms in 5 minutes. SLAs will be forced in all regions of network deployment such as fibers, routers etc. and use third party equipment to solve the problem.The problem can also be rectified by mailing to [emailprotected] to choose appropriate actions necessary. All the performance guarantees seem reasonable as there is a definite time to resolve any issue and rectify the problem using the ticketing system that is very efficient everywhere in communications business. Hierarchy in CalREN: CalREN is a multitiered network with 3 tiers. CalREN-XD with experimental or developmental abilities, CalREN-HPR for big applications and CalREN-DC with 10gbps bandwidth for research institutes and video conferencing uses. The CalREN-DC would consist of 3 level hierarchy network as a final design. One will be hub sites following with level two as nodes sites and all these node sites connected to CalREN infrastructure where all the schools, colleges and universities will be connected to each other for information Backbone Locations: The backbone locations for the CalREN are Corning, Sacramento, San Francisco, Oakland, Fergus, Sunnyvale, Fresno, Soledad, Bakersfield, San Luis Obispo, Riverside, Los Angeles, Tustin, and San Diego. Most of the sites are reasonable but Tustin could be dropped as it can share resources from either of the two Los Angeles or Riverside. In future, maybe we can add San Jose or Palo Alto as it is booming in I.T infrastructure and the data availability would be much more and easy to troubleshoot. CSUEB to CalREN: Following are the links that connect CSU East Bay to CalREN: Link Speed Average Utilization [eb-csu] 10G DF to svl-agg4 Te0/7/0/4.212 CLR 6378 10 Gbps 9.8% [eb-csu] 10G DF to oak-agg4 Te0/4/0/7.208 CLR-6366 10 Gbps 10.3% To take full advantage of the bandwidth we could start features like online classes where a student could also attend classes if he/she is sick and cannot be physically present at the lectures or this could be also helpful to the students who need accessibility services. Also, keeping the bandwidth use in mind, we could also upload our video presentations over the network that could be asked to be rated or grades accordingly by our classmates. Comparing CalREN2 with SoX: Southern Crossroads (SoX) is an organization that provides high capacity internet service with global connectivity in Atlanta. It serves with internet2 to provide international research access.by the help of its supporters, SoX can implement a very low cost internet service in the whole Atlanta area. Comparing it to CalREN, SoX supports k-12 education as well as federal agencies in the united states. Similarly, CalREN is also powering research in various field in networking and development for the institutes. Conclusion: The CalREN system is an excellent design and the robust characteristic makes it a strong and better solution to form of higher level learning with technology. Few Strengths of CalREN is that the infrastructure is focused on various educational institutes and research facilities. Helping public libraries join CalREN is a brilliant step towards achieving that goals per the situation. CalREN also has few weaknesses amongst itself. We have seen that the backbone supports the CalREN which is a good thing but most of the links are underutilized which can be improved drastically over a period. Few of the resources could also be shared among sites which are close to each other saving expensive resource. References: http://www.cvngbip.org http://cenic.org/network/library-initiative http://cenic.org/files/publications/2011-13CENICAR.pdf http://en.wikipedia.org/wiki/100_Gigabit_Ethernet https://en.wikipedia.org/wiki/Network_operations_center http://www.sunnycv.com/steve/local/pacific/art980408.html http://cenic.org/network/network-maps http://cenic.org/network/service-level-expectations http://prp.ucsd.edu/ http://www.sox.net/about-us/ https://intermapper.engineering.cenic.org/CENIC%20-%20DC%20Backbone%20Overview/document/_/full_screen.html

Major Features of the Vedic Religion :: Papers

Major Features of the Vedic Religion The Vedic Religion is based on the teachings of the Vedas, which signifies the way of living a sin free life. The Vedas are the teachings of the religion Hinduism. There are different types of Vedas, each signifying different facts and opinions about the religion. The main text of the Vedic religion is the Rig Veda. The Rig Veda itself contains some 1,028 hymns of praise to a predominantly male group of deities who seem to personify various powers of nature such as fire, sky and rain. The fact that the hymns demonstrated a strong relationship with the presence of nature illustrates the Aryan feeling towards nature. The Rig Veda mainly concentrates on symbolism rather than mythology. Although the hymns are based on symbolism, it is sometimes possible to gather various mythical themes. Another aspect that is mentioned in the Vedas is the 'panch mahabhutas'. These are the five constituents which makeup life on this planet, they are: * Aakash (sky), * Vayu (air), * Agni (fire), * Jal (Water), * Prithvi (earth). Although the Vedas are very much alike except in their content of hymns, they all have the same principle, all Hindus should lead a sin free life. Within the Vedic religion, Hindus believe in many gods and goddesses. Some of them are human (e.g. Krishna, Rama , some animals (e.g. fish, monkey, rat, snake), (some animal-humans as in the case of Ganesh who has the head of elephant with trunk and the body of a human), and some others are natural phenomena (e.g. dawn, fire, sun). Their number is generally believed to be 330 million. According to Hindu belief, god incarnates and for example takes the form of human being and other animals and appears in this earth in that form. Gods and goddesses were born like human beings and had wives and children. No god possesses absolute power; some of the gods are weaker than each

Ebay’s Strategy in China: Alliance or Acquisition Essay

In December 2006, eBay Inc., a US company that offered e-commerce, e-payments and internet communication services globally, announced its plan to form a joint venture with China-based online portal and wireless operator, TOM Online, in which eBay would have 49% ownership.1 The move reflected the increasing difficulties foreign internet companies were facing in their attempts to snatch a share of the Chinese market amid fierce competition and a changing market environment. eBay first set foot in China in 2002 by acquiring 33% interest in EachNet—a domestic online auction company, followed by a full acquisition in 2003.2,3 In 2005, eBay acquired Skype4 to expand into the online communication sector. While Skype was a wholly owned subsidiary of eBay globally, it operated indirectly in China via a joint venture with TOM Online. Due to this existing relationship between the two companies,5 TOM Online seemed to be a natural choice of partner for eBay’s subsequent decision with regards to its online marketplace business. Recognising TOM Online’s local knowledge and political connections, eBay believed that a joint venture would benefit its failing business in China and help the company further develop its Chinese market.6 Some analysts questioned whether political connections alone were the answer and suggested that eBay focus on its product and service offerings.7 1 Vara, V. and Chao, L. (20 December 2006) â€Å"EBay’s China retreat highlights a tough market†, Wall Street Journal. eBay (Date Unknown) â€Å"eBay and EachNet Team Up in China†, Press Release, http://investor.ebay.com/releasedetail.cfm?ReleaseID=74802 (accessed 27 April 2007). 3 After the full acquisition in 2003, eBay operated under the name of eBay EachNet. 4 Skype is a peer-to-peer software program that allows people to make free calls over the internet to anyone who also subscribes to this service. Skype provided peer-to-peer internet telephony service—ie, instant messaging and online telephone service. In 2005, eBay acquired 49% stake in Skype China, with TOM Online owning the rest. Source: Schwankert, S. (20 December 2006) â€Å"EBay to replace Chinese auction site with JV†, ITworld.com, http://www.itworld.com/Tech/2403/061220ebay/ (accessed 27 April 2007). 6 Bradsher, K. (22 December 2006) â€Å"With TOM Online, eBay gains Chinese clout†, International Herald Tribute. 7 Rein, S. (24 December 2006) â€Å"TOM Online Must Focus on Products: Connections Don’t Ensure Success†, SeekingAlpha, http://china.seekingalpha.com/article/22946 (accessed 20 June 2007). 2 Isabella Chan prepared this case under the supervision of Prof. Zhigang Tao and Dr Jiangyong Lu for class discussion. This case is not intended to show effective or ineffective handling of decision or business processes. This research was partially supported by a grant from the University Grants Committee of the Hong Kong Special Administrative Region, China (Project No. AoE/H-05/99).

Contributions of Tun Dr Mahathir Essay

Dr Mahathir was Malaysia’s fourth Prime Minister and he worked very hard to develope our country since the day he was appointed as the Prime Minister. Dr M served as the prime minister of Malaysia for 22 years. He created a concept called VISION 2020, where by the year 2020 Malaysia is expected to be a fully developed country. He called upon the entire citizens of Malaysia to work harder and to prepare themselves to really achieve that vision. Dr M transformed Malaysia from a country that completely depended on self-subsistant agriculture, cultivation of rubber and tin mining, into a vibrant economic country based on trading and industrialisation. Malaysia now has heavy and high technology industries that have become more developed and competitive with other developed countries in the world. Besides that, Dr Mahathir took steps to enable Malaysia to face the future by establishing the Multimedia Super Corridor, which emphasizes ‘Information Technology’ as a very i mportant asset for the country in the new millennium. Dr Mahathir also announced the National Car Project (Proton), which is one of the many important developments of Malaysia in achieving Vision 2020. In the field of literature, Dr Mahathir has contributed greatly since his schooling days. Due to his great interest in writing, Dr Mahathir was an editor of a magazine called Darulaman. Other than that, Dr Mahathir successfully handled the financial crisis 1997 and stabilized the Malaysian economy. All schools were equipped with computers with the help of Dr Mahathir. Dr Mahathir helped Malaysia to not depend too much on neighbouring country ports by constructing Malaysia’s own major ports. This helped Malaysia to reduce foreign currency outflow until now. Dr Mahathir beginned various large scale national projects, such as the North-South Highway, The Multimedia Super Corridor, Malaysia’s new administrative capital Putrajaya, Port of Tanjung Pelepas, KLIA in Sepang, and an adjacent Formula One Circuit, Olympic-class stadium in Bukit Jalil and the Petronas Twin Towers, the tallest twin towers in the world, the world’s tallest building from 1997-2003, that has become the symbol of modern Malaysia.

Creating a Fog Chamber essays

Creating a Fog Chamber essays Meteorology classically defined as the science that deals with the phenomena of the atmosphere, especially weather and weather conditions, is a fairly new science that is practiced by Meteorologists. They are people who interpret weather information from local weather observers, balloons, satellites, and weather stations around the world. In more common vernacular, a Meteorologist reads weather maps, predicts and records weather from atmospheric occurrence. The part of Meteorology that will be discussed throughout this paper are: water vapor, precipitation types, cloud types, and fog types. It is important to understand these topics in order to understand how our project, building a fog machine, works and for us to efficiently understand the principles behind building one. Water vapor is a common term that one probably understands as evaporated water. Essentially this is a correct assumption but this evaporated water makes up our atmosphere and is the most essential element to meteorology. The water vapor is evaporated from the earths surface from lakes, oceans, rivers, streams, etc. In areas of large amounts of water, it is often noticed that there is a greater occurrence of water vapor. The amount of water vapor in the air is measured in two different methods, relative humidity and dew point. The relative humidity, RH, is a percentage which incorporates the ratio of water vapor which is included in a certain amount of air/space. It is a measure of how close air is to saturation. Air gets saturated like anything else, i.e. salt and water eventually you cant dissolve any more salt into a give amount of water. One percent relative humidity would be almost completely unsaturated, versus 100 percent saturated would be completely saturated. The es stands the saturation limit, the most water that the air could hold, and the e stands for the environmental pressure in the following formula. The formula for relati...

The Battle of Britain, 1940 - 1941

The Battle of Britain, 1940 - 1941 Battle of Britain (1940) The Battle of Britain was the intense air battle between the Germans and the British over Great Britains airspace from July 1940 to May 1941, with the heaviest fighting from July to October 1940. After the fall of France at the end of June 1940, Nazi Germany had one major enemy left in Western Europe Great Britain. Overconfident and with little planning, Germany expected to quickly conquer Great Britain by first gaining domination over airspace and then later sending in ground troops across the English Channel (Operation Sealion). The Germans began their attack on Great Britain in July 1940. At first, they targeted airfields but soon switched to bombing general strategic targets, hoping to crush British morale. Unfortunately for the Germans, British morale stayed high and the reprieve given to British airfields gave the British Air Force (the RAF) the break it needed. Although the Germans continued to bomb Great Britain for months, by October 1940 it was clear that the British had won and that the Germans were forced to indefinitely postpone their sea invasion. The Battle of Britain was a decisive victory for the British, which was the first time the Germans had faced defeat in World War II.

Cantonese opera Essay Example for Free

Cantonese opera Essay Most foreign people know what Bejing opera is, but Chinese national Opera has a long history and 275 species of Chinese operas have been saved, there are a wide range of operas were not extended yet, Cantonese opera is very popular in the south of China, many Chinese people prefer Cantonese opera to Beijing Opera. The biggest difference between Beijing Opera and Cantonese Opera is language, the Beijing Opera use Mandarin, the Cantonese Opera use Cantonese. Cantonese opera is local opera in Han Dynasty is formerly known as drama or Guangdong opera from the Southern Opera. Cantonese opera began to appear in Guangdong, Guangxi from AD 1522 to 1566 (Ming Dynasty Jiajing) included singing, read, hit musicians ,soundtrack, stage costumes, The abstract body performing arts. Each Cantonese opera role has its own unique costumes dress. The initial performance’ language is Zhongyuan phonological, also called matshed Mandarin. At the end of the Qing Dynasty, the intellectuals changed the opera language to Guangzhou language in order to facilitate their revolution, also aimed to make Cantonese understand easier. Cantonese opera ranked into national intangible cultural heritage on May 20, 2006. The UNESCO add Cantonese opera in the human intangible cultural heritage list on September 30, 2009. Cantonese opera originated in the Chinese folk songs which called Qi folk songs, the earliest folk songs can be traced back to the â€Å"Book of Songs† from pre-Qin Dynasty, but this is the common origin of all Chinese opera, such as Beijing opera, Cantonese opera, class opera, Shanghai opera, Shaoxing opera, and Huangmei opera. The stage art style is impressionistic. The scenery is simple, the play provides situational by virtual performance program, or write captions on board like â€Å"riverside†, â€Å"alpine† instead of stage background. Performances who in the city called â€Å"GD-HK† learned drama, opera and movies to improved their performance and made theme reflect contemporary life. Later, people Change falsetto into true voice in Cantonese opera. The men sing like relatively stable, low; women sing like very delicate and mellow. As some Cantonese opera are very favorite in new media, these famous Cantonese opera has recomposed in movies, TV series, dramas, and music. For example, â€Å"Princess Chang Ping† Purple Hairpin â€Å"† Peony Pavilion â€Å",† Gemini worship the Moon, â€Å"† The Reincarnation of Hongmei mind â€Å"† Butterfly and Red Pear â€Å"Hanada Baxi Xiangluo Otsuka â€Å"Red Cherry broken heart† â€Å"A Dry White Begonia Red,† â€Å"A Dream of Red Mansions† the Sanxiao marriage â€Å"† White Rabbit â€Å"Guizhi complain† Dou E Yuan â€Å"(also known as† June Feishuang â€Å"or† June Snow â€Å"), also included the first national intangible cultural heritage â€Å"Butterfly Lovers†. Cantonese opera. (2017, Jan 10).

The accounting Profession Assignment Example | Topics and Well Written Essays - 500 words

The accounting Profession - Assignment Example The article provides an analysis of the SWOT analysis for Deloitte. It provides information on the performance of the company in the auditing field of business. The analysis is very helpful for the reader in the sense than one gets to understand both the internal and external environments of the company that influence its performance. The internal environment relate to strength and weaknesses whereas the external environment relates to issues such as opportunities and threats. Litigation support and fraud accounting are both areas in the field of forensic accounting. However, there exists a difference between the two areas. Litigation support involves the forensic accountant giving opinion about existing facts or facts that are yet to be uncovered. On the other hand, fraud accounting involves making investigations to unmask cases of fraud on the company books of accounts. The difference arises from the fact that a forensic accountant only provides an opinion in the case of litigation support whereas he gets involves in making investigation in the case of fraud accounting. This means that a forensic accountant has a passive role in litigation support and an active role in fraud accounting. The most important skill is working experience gained from everyday accomplishment of forensic accounting tasks. This skill is very crucial because the longer a forensic accountant has been in the profession, the greater the ability to handle various challenges related to everyday tasks. Experts comment that despite an accountant gaining knowledge in internal controls, accounting and auditing, taxation, and business operations the most important thing is maturing in the profession. Maturing is achieved by a forensic accountant spending a great deal of time performing tasks related to his or her profession. A forensic accountant should also have adequate training in relevant fields to his or her profession

Business Plan - Swan Taxi Essay Example | Topics and Well Written Essays - 3000 words

Business Plan - Swan Taxi - Essay Example The team for the company will be formed in such a way that the business succeeds in the long run. The team will be built in such a way that it should remain updated with the latest developments in the markets. Swan Taxi will be owned by four partners Yanallah, Mansour, Yousef, and Khalid. The company will employ five chauffeurs, who will be responsible for driving the passenger taxis, and few staff who will be engaged in daily office works.The key skills, attributes, and behaviors are must-haves for every entrepreneur in today’s society since the chances of business failure have gone significantly higher. The business environment has become increasingly complex with intense competition, innumerable product substitutes for customers, restrictive governmental regulations and higher customer expectations due to globalization.The economy of Swansea is advanced and diverse, with principal contributions from manufacturing and services sectors. In a 2010 report by Business Register a nd Employment Survey, services sector alone employed about 85% of the total workforce. This finding is important because the concentration of workforce in any particular sector denotes the growth and viability of that sector. The idea of starting a taxi business in Swansea gained prominence with an increase in demand for taxis by the passengers. It has been noticed that about 16,000 people regularly travel out of Swansea and about 26,000 people travel inside the city for their different purposes.

Adolf Hitler Essay Example | Topics and Well Written Essays - 750 words

Adolf Hitler - Essay Example People always refer to him as having been cruel and full of greed for power. Hitler promoted anticommunism and anti-Semitism with the Nazi propaganda and charismatic oratory. He became a full grown dictator between 1934 and 1934. He contributed to the death of about 11 million people with six million of them having been the Jews. He later committed suicide in 1945 together with his wife (Langer n.d.). From Freud’s psychoanalytic perspective, Hitler’s personality molded when he was a child. Fred’s notion is that the personality shapes up during childhood. A healthy personality develops upon completion of the psychosexual stages. Some people do not complete all the stages as required leading to fixation. Hitler had rough times when he was a kid. He lost his brother eventually changing him from a happy child to a morose and sullen boy. He preferred his mother than the father. Freud suggests that Hitler may have experienced the Oedipus complex back at his childhood. It is likely that he developed jealousy to his father and sexual attraction to his loving mother. The main reason for his behavior could have been his unwillingness to follow his father’s will and revolt all his ideas. There could have been the father-son competition. Although he had a wife and many girlfriends, Hitler’s sexual orientation remains undisclosed. He could have been a homose xual while others insisted of him being a heterosexual. According to Freud’s psychoanalytic approach, compulsions and obsessions show maladaptive responses to unsolved conflicts during the early stages of development. Hitler developed the insecurity feeling from his childhood. His unstable thoughts and feelings brought the feelings of fear and anxiousness. His racial hygiene approaches reveal his compulsions and obsessions to killing and torturing others (Langer n.d.). Another psychoanalytic theory from Alfred Adler suggests that people with a feeling

Death of a salesman - play response Assignment Example | Topics and Well Written Essays - 500 words

Death of a salesman - play response - Assignment Example The sound effects were perfect with echoes employed especially during the flashbacks. The director Powell also manages to shift the tome of the play depending with the occurrence especially using tonal variations of the actors. The most striking feature of the play in terms of sound is when Willy crushes his car indicating the end of the play. The lights then go off. The Director used light to depict different moods in the play. Instances of somber moods were braced with dim lights while brighter lights braced happy moments. The actor’s participation was perfect especially with stage position at the stage while Willy and His Son’s were conversing. The actor’s participation was so real that it managed to moved the audience. The play was full of laughter, murmurs, while other shed tears at the tragic death of the salesman. Willy’s participation and expressions of anger and somberness made this play look very real. Background music employed especially vocal t unes carried away the audience making the play to look so real. Use of gestures and stage movement encouraged actor’s participation. Symbolically Willy decides to plant a garden in the play, which is a symbol of satisfaction. Willy wanted to make his son achieve the American dream but his son Biff denounces him when he finds him cheating on his mum with a mistress. During this time, Willy picks a hoe and goes to the garden to pant some seeds. The actions look real even though this play is a stage performance the director Anthony Powel has managed to draw this symbolism. Willy’s action with his wife is marvelous. During the opening stage of the play, he holds his wife and tells her, â€Å"Linda people laugh at me when I tell them am feeling kind of temporary about myself and after all the highways, the trains, and the appointments, and the years, you end up worth more dead than alive†. The director of this play hints Willy’s tragic death, which still

Modern Architectural World Essay Example | Topics and Well Written Essays - 1000 words - 50

Modern Architectural World - Essay Example As the paper highlights since the reporter was a kid, he has been attracted to the concept of space and angles in architecture. Space because it gives you the idea that you are not living in an urban environment. He thinks this is the reason why, most condominiums and residential complexes in the city, aside from saving space are leaning towards vertical expansion - there is a need to as much as possible make it appear that they are away from the hassle and pester of the city life. Space on the other hand, gives the illusion of movement. The reporter becomes conscious of how several buildings at the present time, that tend to mimic the natural environment. In cities, what is meant by â€Å"comfort† is being able to move freely inside your homes and it is often depicted in many advertisements on estates. For example, his dream house should be designed in such a way that light enters every corner naturally, and that furniture are placed in strategic areas of the house that make sure that he can move without restraint. He also has this fascination with glasses, especially huge sliding glass doors and windows that invites natural light into the home. Equally important to me are angles. Angles tend to be more masculine and for me, it symbolizes discipline. However, the perspective it provides is bizarre in a sense that it may appear random but at the same time precise. In their dimension, intricacy, and prolonged existence, the foremost civilizations to build up in South Asia and China contest and in some respects exceed the earliest civilizations in Mesopotamia and Egypt.

Mac9.11 Essay Example | Topics and Well Written Essays - 1000 words

Mac9.11 - Essay Example DCM=1/RR=1/.10=10 DMS Therefore total reserves are equal to total money supply. So money supply = 10*12 million=120 million. Alternatively, The formula of geometric progression with a common ratio R which is equal to .90: $12,000,000 + $10,800,000 + $9,720,000 + †¦ $12,000,000 x (1 + 0.90 + 0.81 + 0.6561 + †¦) $12,000,000 x (1 + 0.90 + 0.902 + 0.903 + †¦) $12,000,000 x 1/1 – 0.90 = $12,000,000/0.10 = $120,000,000 The chain of deposit creation ends only when there are no more excess reserves to be loaned out, i.e. when the entire $12,000,000 is tied up in required reserves. Therefore, with a reserve ratio of 10%, excess reserves disappear only when checking deposits expand by $120,000,000. At RR=25% DCM=1/.25= 4 DMS= 12million*4= 48 million. At RR=100%. The DMS will be 12 million. Answer 3 The value of M1 is checkable deposits + currency= 743+633= $1376 billion. The value of M2 is M1+ Small time deposits+ Money-market mutual funds held by businesses+ Money-market mutual funds held by individuals+ Savings deposits, including money-market deposit accounts. The value of M2 is 1376+3649+1014+744+1190= $7973 billion. Answer 4 The diagram below shows the structure of the Federal Reserve System. The board of governors are appointed by the President. The function of the component is to oversee the system operations, takes decisions of regulations and sets the target level of requirements. The key monetary policy making body within the system is Federal Open Market Committee. The committee is responsible to seek decisions to stimulate monetary growth with price stability as well as influences the flow of money and credit. The board is composed of seven members of the board of governors and five presidents of Reserve Banks. Among the five presidents, one of them is the president of the Federal Reserve Bank of New York. The other members hold the voting position for one year terms on rotational basis. The Federal Reserve Banks are independently incorp orated with nine boards of directors. The function of the Federal Reserve Banks is to set the rate of interest although subjected to approval by Board of Directors. They monitor the economy and provide financial services to the U.S. government and depository institutions. The member banks hold stock in their local Federal Reserve Bank. The advisory committees carry out various responsibilities within the system. Lesson 11 Answer 1 The change is the reserve ratio is one such tool and is probably the most powerful. The term reserve deposits are used to define the percentage of reserves the banks are required to keep against deposits. A decrease in the reserve ratio will provide the banks to lend more and the money supply in the economy will increase. The effect is just the opposite in reserve ratio is increased. The discount rate is another tool. It is defined as the rate of interest that central bank charges the commercial banks when need to borrow additional reserves. The interest r ate is monitored by the Fed and does not depend on the market rate. Much of the rate is dependent on the signal Fed sends to the financial markets. The interest rates in the short term tend to depend on the movement of the market rate. The open market operations consist of buying as well as selling of securities of the government. The money supply within the economy increases when Fed buys back the securities from the banks and dealers. Answer 2 The increase

Modern Architectural World Essay Example | Topics and Well Written Essays - 1000 words - 50

Modern Architectural World - Essay Example As the paper highlights since the reporter was a kid, he has been attracted to the concept of space and angles in architecture. Space because it gives you the idea that you are not living in an urban environment. He thinks this is the reason why, most condominiums and residential complexes in the city, aside from saving space are leaning towards vertical expansion - there is a need to as much as possible make it appear that they are away from the hassle and pester of the city life. Space on the other hand, gives the illusion of movement. The reporter becomes conscious of how several buildings at the present time, that tend to mimic the natural environment. In cities, what is meant by â€Å"comfort† is being able to move freely inside your homes and it is often depicted in many advertisements on estates. For example, his dream house should be designed in such a way that light enters every corner naturally, and that furniture are placed in strategic areas of the house that make sure that he can move without restraint. He also has this fascination with glasses, especially huge sliding glass doors and windows that invites natural light into the home. Equally important to me are angles. Angles tend to be more masculine and for me, it symbolizes discipline. However, the perspective it provides is bizarre in a sense that it may appear random but at the same time precise. In their dimension, intricacy, and prolonged existence, the foremost civilizations to build up in South Asia and China contest and in some respects exceed the earliest civilizations in Mesopotamia and Egypt.

Becoming Gendered Essay Example for Free

Becoming Gendered Essay Davies argues that the sex role socialization theory does not adequately explain how we understand and become man and woman (p282). She concedes that the social structure with which man is entrenched; influence the conception of gender but the individual is as much a part of that process as the social environment. Davies says that man is an agent in his/her gendered identity, we choose to be masculine or feminine in the context of our social realities and that it is not tied to biology. In the movie Sabrina (1995), after being sent to Paris and transformed into a sophisticated woman of the world, David became enamored with her. David responded to her charms when she became feminine and did not notice her when she was boyish and ugly. Sabrina was masculine because she did not have a female figure to emulate, but within the same environment she was able to recognize the attraction she felt for the opposite sex and although it was depicted as a coming of age realization, socialization does not fully demonstrate the shift in gender roles (Rakow, 1986; 12). Davies was correct when she said that the individual is an active and engaged participant in becoming gendered (p284), Sabrina may have become feminine in her ways, but she was independent, headstrong and speaks her mind, all of which are masculine traits which she had imbibed while she was growing up. Davies (p289) suggested that we become gendered because it is what society expects, Sabrina has to be feminine because she was female and the world responds to that reality based on their conception of what is feminine and masculine. References Pollack, S. (Director). (1995, December 15). Sabrina, Constellation Entertainment. Davies, B. (2001). Becoming male or female. In S. Jackson S. Scott (Eds.), Gender (pp. 280-290). London: Routledge . Rakow, L. (1986) Rethinking Gender Research in Communication, Journal of Communication, Volume 36, No. 4, pp.11-26.

Trade-centred Approaches to Poverty Reduction

Trade-centred Approaches to Poverty Reduction Question: In the context of the current race to meet the MDG goal of eradicating extreme poverty by 2015, what advantages and disadvantages does the global community face in advancing trade-centred approaches to poverty reduction, as opposed to an agenda focused on aid. In the 2009 Millennium Development Goals Report released earlier this year, the Secretary-General noted that important progress has been made in the attempt to eradicate poverty, but yet there are still many successes on which to build. Furthermore, movement toward that goal was too slowly. (website address) `The worlds least developed countries hold 12 percent of the worlds population but account for less than one percent of global trade so expanding trade with and among developing countries is a critical driver of economic growth and poverty reduction because it encourages entrepreneurship, human resource development, technology transfer (including access to the internet) makes global partnerships easier, technological innovation and good governance all these which are necessary. A new global and regional trade environment presents the Caribbean countries with critical challenges, but also many opportunities to reposition itself as a growing and competitive region, translating into significant economic and social gains, Trade must always be reciprocal However, global integration is being conducted in a context of macroeconomic and financial imbalances. The region experienced large current account and fiscal deficits, as well as high levels of indebtedness, which in the past, slowed trade reforms and are currently a major concern in the evolving trade environment. These macroeconomic and financial imbalances are exacerbated by the current economic crisis. A trade-centred approach to eradicating poverty thus takes into consideration using import and export strategies that include making sure those goods and services are in alignment with worldwide. Trade-centred takes into consideration the skills and the services of the entrepreneur, wholesaler, distributor and manufacturer. The Websters dictionary defines as entrepreneur as : One who undertakes to start and run an enterprise or business, usually assuming full control and risk So that one has to recognize that there is an opportunity to find solutions for needs, wants, problems and challenges). Entrepreneurs must be empowered to believe that they can make the difference in advancement of their economy and that they are a part of the development process to form sustainable partnerships for the future. If trade links cannot be developed internationally then certainly attempts have to be made intra-regionally. It is hoped that the greatest resource, the people, would become more independent in owning a business would make the individual more independent and the profits would not have to go back towards paying back not the loams but the exorbitant interest on the loans. Individuals feel empowered when they have sustainable employment. But this employment should not be done in a haphazard manner but should be done with such amenities as a business plan. Financial Management, Human Resource Management and Risk Management would have a lot to play even as market research is done. Regional Institutions can be strengthened as a mechanism of trade by the coordination of regional objectives and activities with national bodies. National institutions are often those who are in charge of the trade we must try to reduce the trade costs. The Business and regulatory environment, the national Insurance and the Business levy situation must be willing to look at the changes in customer needs so that the reevaluation of the product life cycle must be regarded. The environment must continuously be one that there is going to be some investment. While many Caribbean countries (most notably Trinidad and Tobago, Dominican Republic, and Jamaica) have undertaken policy measures to improve their trade policy, important weaknesses remain in five major areas is the proper establishment of customs procedures and administration. Additionally, the legal framework for businesses including taxation and monitoring must be properly in place because there is going to be active competition with other members of the society. Groups must be authorized by the government and regular training and workshops must be done to be able to reach to government standard (The Trinidad and Tobago Bureau of Standards) that again must be regulated so that there would not be any shady or illegal activity going on. The training of youth is a factor which is critical if Micro Enterprise development is to be an issue. Micro Enterprises include very small businesses that employ about 1 to five persons. The establishment of Micro Enterprises is one strategy that is use by the MDGs in the eradication of poverty. The sizes of micro enterprise businesses may be small but altogether they make up the fastest growing of the private sector that should be a vital contributor of the social and economic creating new jobs every day climate thus creating a large part of the GDP. They are engines of the creative capacity of our economy by creating internal trade which would ultimately lead to regional and global trade. A person becomes more creative in order to be a step ahead of the competition and this uniqueness sets the entrepreneur apart while he seeks to align his products to quality standards. Competition, though, must be comprehensive and everyone must be willing to participate in competition policy. We would seek to capitalize on each individuals strength and not their weakness although we know that the business environment is very competitive The government takes the opportunity, as the strength of the economy increases, to want to encourage investments from international bodies so that technology from other countries could be included and that persons may even want to get in. A country must decide which are there niche markets and using money management strategies could apply them to certain goods. Focus must be done on niche markets and knowing what other countries may have to offer when we do an analysis and know the competition. Create a workforce that is able to sustain that type of environment after thorough research has been done but we must be willing to work hard and not look for handouts. However, failures that may be as a result of overinvestment, poor credit arrangements and poor inventory management must be avoided at all costs. A vision and a mission must be established. The disadvantage of going into business would include taking along of risks, meaning that it is sometimes a lonely scene where invariably one has to work long hours. However, a company has to be careful as global competition that could be dangerous for the company. Next, one has to be wary of barriers to trade that could influence the profitability of entering a trade relationship with partners in a particular area. There are lots of risks that are involved in engaging in such an act that includes the loss of initial start-up capital. Funding Options: The whole idea of an aid focused agenda according to the Aid Guide comes with the idea of richer countries trying to do their moral duties)but instead they are really seeking their own strategic interest which can include the desire to have some say in a countrys political affairs. Thus in order for the Millenium Development Goals to be accomplished, they must be accompanied by the monitoring of donors intentions. A lot of people clamour for aid for aid for impoverished nations but it only seems that aid has allowed the poor to get poorer where there is a situation of corruption and theft of government funds that creates a spiraling effect of inflation and a lack of investment into the country and thus a slower growth of the economy. Moyos idea of aid could entrap a country as the famous Bob Marley song quoted that we need to emancipate ourselves from mental slavery Aid may come in many different forms inclusive of money that is usually a loan, or receiving country must spend the gift on buying the donor countys products. Loans, though, come with many restrictions that are attached to getting the loan though you can raise capital even within a particular country without having to seek additional funding from outside sources. Next, more than half of foreign aid is usually military, is often utilized to fight the donors enemies and terrorists or is given because there is that desire to buy that countrys vote in UN, likewise other future actions. Still, countries tend rather to go this way for many different reasons including the reason that it is an easy source of financing that is readily available to the public. Additionally, though most African nations claim that aid is needed for countries to get a head start in achieving so many other factors inclusive of the development of aid, there must be proper allocation of resources and monitoring should also occurs to make sure that funds are used the way that they have been designated to be used. Then we could use what is known as the traditional method of the Sou Sou. This started as a part of the African tradition could even continue in our traditional society today as this starts with persons. Aid should not only come in the form of money but it should also be in the form of making technology available and transferring technology to various groups so that the eventually the knowledge and the skills and the training could be transferred Aid, whether or not it is given for any developmental purpose costs the taxpayer and raises national debt. Furthermore, it reduces the receiving countrys ability to produce the items they get from us (that means if we send them food, then their farmers wont be able to sell their crops for higher prices) Financing for debt and equity capital is that which is seen as an investment that does not incur any interest and this could be money. Contributors must be able to get something out of the financing that they are putting out according to Management Consultant Sajjad Hamid Even using the Micro Enterprise Development Model, aid for individual business can take the form of venture capital may be another option that is available where management could have a say in how the company is run but this idea may not have a measure of enthusiasm for most who may be the recipient of such offerings. Microfinance Institutions that are not usually regulated by the government and that are viable options for businesses for small loans, savings, insurance and other financial products for low-income families. This is where credit unions come into play. The evidence linking public investment to private capital formation and growth have grown significantly in the past few years Young people, have to be motivated to engage in agricultural production in every country. There are approximately 6.1 billion people worldwide. The Agricultural Development Bank (ADB) covers the agriculture sector with low interest loans and financing for farm projects with little or no initial positive cash flow. Why dont we encourage our populations to start planting rice and wheat since for our populations as required in the daily diet so that the global community could be fed and that each country would not have imbalances in trade? Products however do not need to be a product that is manufactured itself although once this is done there could be more profits but this could also be a product that needs to be distributed. Each country must be clear on what the funds are to be used for if they are to assess aid and there must be a personal evaluation of ones financial position. There must be that ability to negotiate the terms of a contract instead of just accepting that contract. If the whole idea and the entire concept of finding what must be traded needs to be discovered then the whole environment must be scanned for the product to that is to be sold to be discovered. Small changes could make big differences. Some disadvantages of using foreign aid are that it forces an individual to remain in a dependent state meaning that instead of an individual seeking creating alternative they search out excuses to obtain more money. The acceptance of foreign aid can have the effect of opening a can of worms as it allows the international lending agency such as the International Monetary Fund (IMF) to interfere in the political matters of a country. Furthermore, if for some strange reason, the loan cannot be repaid that the country may have to give up some of its resources as collateral for the loan. Many persons think that it is the humanitarian thing to do to offer aid but can this be more of a hindrance than anything else. Thus in evaluating whether or not a trade-centred approach is better it can be said that a country will always be better off if this is if they can develop their trading capabilities instead of using more developed countries as their lifeboat. I am not saying that they should not advocate for help if this is going to happen then the legal framework must be strengthened ultimately for sustainable trade to continuebut at the same time this should not be a situation that lasts for an extended period of time.if aid for trade was urgent in 2007 but it is essential today. It is the investment that will allow many developing countries to prepare to exit the crisis by enhancing their trade capacity. He spoke on Jul 6 at the opening of the second Aid for Trade Review under the heading of Maintaining Momentum. REFERENCES Dambisa Moyo. DEAD AID: WHY AID IS NOT WORKING AND HOW THERE IS ANOTHER WAY FOR AFRICA. London: Allen Lane, 2009. 188 pp.  £14.99 WORLD: TRADE ALONE NOT A CURE FOR POVERTY, CLAIMS REPORT Isolda Agazzi. Global Information Network. New York: Jul 9, 2009. TRADE CAPACITY BUILDING- EXPANDING TRADE WITH, AMONG DEVELOPING COUNTRIES IS CRITICAL DRIVER OF ECONOMIC GROWTH AND POVERTY REDUCTION US Fed News Service, Including US State News. Washington, D.C.: Jul 8, 2009 CARIBBEAN/NEW WORLD BANK STUDY: TRADE INTEGRATION, KEY FOR GROWTH AND POVERTY REDUCTION US Fed News Service, Including US State News. Washington, D.C.: Apr 6, 2009. Financing SMEs: Look Ye Shall Find Business Day Newsday Thursday September 24, 2009 Pg 16, Sajjad Hamid Roads out of Poverty? Assessing the Links between Aid, Public Investment, Growth, and Poverty Reduction Pierre-Richard Agà ©nor,* Nihal Bayraktar,** and Karim El AynaouiThis version: December 23, 2004 http://online.wsj.com/article/SB123758895999200083.html By: Moyo, Dambira. Wall Street Journal Eastern Edition, 3/21/2009, Vol. 253 Issue 66, pW1-W2, 2p, 2 color, 3 bw; (AN 37020959) Database: Academic Search Complete OneWorld.net Aid Guide http://uk.oneworld.net/guides/aid?gclid=CO2B8aSkmp0CFRpdswodORx12A

Essay --

One example of government is a regime ruled by democratic ideas. A government under this type of rule has specific qualities that distinguish it as a democracy. For instance, many people can have an impact to a democracy; they can possess some power. "It is true that we are called a democracy, for the administration is in the hands of the many and not of the few" (Benjamin Jowett). However, when one citizen among the people stands out, it can be a positive aspect towards public service. As stated in The History of Thucydides, "when a citizen is in any way distinguished, he is preferred to the public service, not as a matter of privilege, but as the reward of merit" (Benjamin Jowett). A citizen that is different from the rest should not be taken as beneficial towards public service, but as a gift of excellence. A democracy allows citizens to have this ability. In addition, a government under democratic rule consists of laws that create an equity among citizens. "But while the law secu res equal justice to all alike in their private disputes, the claim of excellence is also recognized" (Benjamin Jowett). Conflicts and issues can occur in a society, but laws play a role in taming them. This is a reason as to how people are granted the same amount of justness and fairness among each other. Two characteristics among a democracy include having a unique citizen that is right for the public, and allowing laws to protect everyone's fair play. Another type of government is an association under absolute control. Absolutism is the idea of governing by divine right, in which the ruler can come off as believing they are superior. This idea can be the cause of persuading rulers to be better than other parties. As stated in A History of Western ... ...shed democracy ends due to Ralph not receiving enough respect from others, and lacking the ability in ruling efficiently. Ralph's formation of his democratic government goes wrong when these two characteristics lead to a formation of another society that ruins his own. In the real world, there are two forms of government: an absolute government and a democratic government. A government under absolute control does not provide citizens with proper freedom or fair rights, while a government under democratic rule does. Citizens play a role in both of these types of government. Under absolute control, they serve to the government. In a democracy, they have an equal right, just like a figure of authority. In Lord of the Flies, a character named Ralph tries to commence a democracy that consists of justice and freedom, but cannot achieve this effort due to this flaws in

Nazis Pursuit of the Perfect Race :: Marriage Germany Nazis History Essays

Nazis' Pursuit of the Perfect Race The organization of the argument of this paper is not particularly imaginative since this writer â€Å"lists† elements in a strictly sequential order, but he or she demonstrates familiarity with a wide range of documents and concepts of the Reader while working closely with the specific language of the document he or she is presenting. 1. Remember that you are a German. 2. If you are genetically healthy you should not remain unmarried. 3. Keep your body pure. 4. You should keep your mind and spirit pure. 5. As a German choose only a spouse of the same or Nordic blood. 6. In choosing a spouse ask about his ancestors. 7. Health is also a precondition for physical beauty. 8. Marry only for love. 9. Don't look for a playmate but for a companion for marriage. 10. You should want to have as many children as possible." (CR 286) This document, the "Ten Commandments for Choosing a Spouse" from the "Advice Center for the Improvement of Genetic and Racial Health" of the Aryan society, is a compilation of recommendations to reinforce the position of the "Nazi policy of pursing racial purity" (Ellis, Esler 365). It was published in 1934 as Nazi propaganda to influence the public to move towards the Nazi government's ideal society of Aryans. The problem in executing this plan was that the restrictions placed by the Nazi government against non-citizens caused the marriage rate to decline. In achieving this dream, Hitler tried to redefine gender roles in Nazi Germany in order to return the woman to the household and "restore her to her true profession - motherhood" (Ellis, Esler 365). The "Ten Commandments for Choosing a Spouse" is an example of Hitler's campaign towards his Aryan utopian society. Even though the high school textbook claims that women took secondary roles in Nazi Germany, women were so important to the

Break Room Rules and Regulations

In our effort to give more comfort to our employers, we are presenting this new break room that can be used by every employee during their lunch time or other free times. To be able to maintain its cleanliness and orderliness, we make some guidelines on using it. This memo contains the rules and regulation on using the said room.1. This room is made for all the employees only. Inviting some guests or visitors is discouraged. 2. Please be reminded that you are not alone in this room. Doing something that may disturb other employees is strictly prohibited.3.  Smoking is prohibited because it may affect the health of others. 4. Posting a note on the wall is prohibited. There will be a place provided to you to put your note. 5. Be sure to clean up all the food wrappers, tissues, dirty dishes every time you finish your meal.Please be reminded that there are some employees that will use the room after you. 6. The refrigerator is for food storage only. Storing things, except for food, is strictly prohibited. 7. Please use garbage cans to avoid dirty environment. This will make the room more pleasant in the eyes of every employee.Violators of these rules are subjected to any punishments according to what intense of the violation made. These rules and regulations are open for suggestion and any comments. References Haworth inc. Office etiquette 101 Retrieved on August 28, 2007 from http://sourcebook. haworth. com/websourcebook/content/items/document/e1062. pdf American Bar Association (2007). Office Etiquette Essentials. Retrieved on August 28, 2007 from http://www. abanet. org/media/youraba/200704/article12. html New York Magazine Holdings (2007). Codes and Conduct. Retrieved on August 28, 2007 from http://nymag. com/guides/2007/officelife/30012

Homeland Security Essay

Outline I. Topic: The United States Homeland Security and The War on Terrorism II. Thesis Statement: Homeland Security plays a major role in the war on terror. Topic Sentences 1. The Homeland Security Act of 2002 reduces the vulnerability of the United States to terrorism. 2. The Department of Homeland Security was created for the war on terror. 3. The role of the Homeland Security Committee. 4. The history of the United States on foreign policy. 5. How terrorists communicate what they want to accomplish. 6. The study of Foreign Intelligence. 7. The Increasing Need for Domestic Intelligence. 8. How security benefits from intelligence. 9. The United States is strengthening our Nuclear Security. 10. How the U.S. is fighting the war on terror. 11. Conclusion The Homeland Security Act Created by President George W. Bush after the 9/11 attacks the United States Department of Homeland Security is the largest federal government reorganization since the Department of Defense was created via the National Security Act of 1947. The new department assumed a large number of services, offices and other organizations previously conducted in other departments, such as the Customs Service, Coast Guard, and U.S. Secret Service. The Department of Homeland Security was created for the war on terror The primary mission of the Department is to prevent terrorist attacks within the  United States. Homeland Security reduces the vulnerability of the United States to terrorism. It also minimizes the damage, and assists in the recovery, from terrorist attacks that do occur within the United States. The role of the Homeland Security Committee Homeland Security Committee States that The Committee on Homeland Security was created by the U.S. House of Representatives in 2002 in the aftermath of September 11, 2001. The Committee was first formed as a select, non-permanent Committee, to provide Congressional oversight over the development of the Department of Homeland Security. The Committee was made permanent when it was designated as a Standing Committee of the House on January 4, 2005, the first day of the 109th Congress. The Committee will be made up of 21 Democratic Members of Congress there is currently one vacancy, led by Chairman Bennie G. Thompson (D-MS), and 13 Republican Members of Congress, led by Ranking Member Peter T. King (R-NY). Frances Townsend currently heads the committee. Trudeau states that â€Å"President George W. Bush said We’re under attack because we love freedom, is why we’re under attack. And our enemy hates freedom. They hate and we love. We differ from our enemy because we love. We not only love our freedoms and love our values, we love life itself. Our enemy hates innocent life.† (2002) The history of the United States on Foreign Policy Because of its role as a major world superpower, the United States must carefully consider its national foreign policy goals. Although they may be carried out very differently from administration to administration, the primary goals of American foreign policy are most effective when they remain constant over time. Historically, the United States has pursued a number of foreign policy goals, but one goal has been and continues to be a primary goal of every generation is national security. The Realists point to several factors that demonstrate the importance of national security. They begin by declaring that humans are naturally aggressive and instinctively fight one another. This human tendency reveals the inevitable nature of war. The Cold War which was a period of strong change starting in 1945 led  America into a geopolitical mindset for the first time in American history. This period made national security and military affairs the center of focus for America. This gave way to the idea of national security being a strong focal point of the American agenda. It made it equally as important as anything else did on the agenda. Also the United States was now a state of mobilization. The armed forces would now and always be at a striking force. All of the changes were something new to the people of America but it was an idea that was not only accepted it was expected. The same rings true with 9/11 in relation to the role of America. Our sole focus is national security and to put our military at a point of being called upon any second. The United States has embraced the idea that things have changed and are willing to do whatever possible to prevent future events of this magnitude. Another characteristic that the Cold War Period and 9/11 hold in common is that both were a pervasive political and military competition that dominated international politics. On September 11, 2001 terrorism became a reality! There is no way for the United States to prevent future attacks on Americans without working as a coalition force with the other nations to identify, track, and eliminate terrorist networks around the world. One of the main problems with fighting a war on terrorism is that the nations of the world have become accustomed to working alone as individuals vice working together. The United States will need to change its approach in order to conquer the worldwide threat of terrorism. The way to defeat terrorism at home and around the world is to form an international counter-terrorist task force. In order to prevent future acts of terrorism on the United States and around the globe, the free-nations of the world will have to come together and form a large task force to counter against the terrorist threat. The main problem with forming a world wide counter-terrorist headquarters is that there is no one single definition of terrorism. Each country has a definition of the word â€Å"terrorism† based on the political stance that the country takes on use of force. The United Nations must first come up with a clear definition of terrorism in order to facilitate the creation of an international counter-terrorist organization. How Terrorists communicate what they want to accomplish Terrorists kill for a reason. The reason is to communicate a message that will instill fear in the enemy government and demoralize it. The strategy of terrorists is to provoke the government into repressive measures in the hope that this will cause a revolt. The Study of Foreign Intelligence The study of foreign intelligence has demonstrated that the purpose of intelligence is to acquire information necessary to apply governmental power with greater precision and that as the need for application of government power increases, so does the need for intelligence. Domestically, terrorist threats to homeland security will be countered by government power used by various domestic security agencies, and the newly created domestic intelligence programs will enable them to apply their powers with greater force and precision. As technological capabilities inevitably grow threats to homeland security will increase in the future, and the need for domestic intelligence will increase. The Increasing Need for Domestic Intelligence Homeland security will require greater levels of domestic intelligence in the future. Foreign intelligence has indicated that the purpose of intelligence both foreign and domestic is to facilitate precise application of governmental power. Countering terrorism has increased the need to collect domestic intelligence, but threats to domestic security will increase even more in the future due to growth in technological capacities. As the use of power increases to counter these threats, domestic intelligence capabilities must also increase so that the power is applied effectively. American officials created a permanent intelligence community to warn policymakers of threats to national security. The Japanese attack on Pearl Harbor had such a detrimental effect on American perceptions of security that after World War II ended, policymakers decided to create for the first time in the nation’s history a permanent bureaucracy intended to prevent any future surprise attacks or other strategic surprises. Historically, intelligence capabilities had been organized to provide targeted military information to commanders because losing wars held such disastrous consequences. The United States was the last major power to get into the intelligence analysis business. It was thought that it wasn’t  necessary because two great oceans protected America from foreign dangers. Marrin states that The attack on Pearl Harbor and subsequent American involvement in World War II changed the United States’ need for and use of intelligence. During World War II, the United States increased its overseas presence, and this necessitated the creation of a global intelligence capability commensurate with the United States’ expanded global role. After World War II ended, American political leaders decided that the United States needed an intelligence agency capable of integrating disparate pieces of information distributed throughout the military and other government agencies to prevent another Pearl Harbor. As a result, in 1947 the Central Intelligence Agency was created to prevent future surprise attacks by focusing on threats to national security. (2003) How security benefits from Intelligence The primary security benefit of intelligence is that it enables power to be applied with greater precision and with less collateral damage. The role of intelligence is the collection and analysis of information to find out who the terrorists are and what they are up to. Knowledge can make the application of power more effective, but knowledge alone is powerless. The benefit of foreign intelligence is easiest to illustrate in the application of military power. Foreign intelligence can also assist in the application of economic and political power. The United States is strengthening our Nuclear Security In the 1990’s we were warn of potential terrorists obtaining and using of weapons of mass destruction (WMD) whether chemical, biological, and nuclear. Chemicals weapons are available to terrorist through homebrew or rogue states. Nuclear terrorism is our biggest worry. Nuclear weapons are more difficult for terrorists to handle. Henderson (2004) states that With so many nuclear warheads being stored under conditions of uncertain security in the former Soviet Union, it is possible terrorists might be able to buy or steal a ready made nuclear weapon. But nuclear  warheads have safety interlocks, and it has been proposed that the weapons be fitted with devices that would allow them to be remotely destroyed or disabled if terrorists obtain them. U.S. agencies since the 1900s have sought closer coordination between U.S. and former Soviet Scientists and engineers in order to secure the nuclear stockpiles. How the U.S. is fighting the war on terror We have worked with a number of states around the world to expose plotting Al Qaeda cells. The United States has implemented broad-sweeping, even controversial, steps such as the Patriot Act in an attempt to improve our domestic security. There are three tools that can be used on terrorists. The criminal law and legal system is used to prosecute terrorist suspects. The military can be used to destroy terrorist’s infrastructures. Diplomatic efforts can be used in the hopes that nations can work together to prevent the movement of terrorists around the world. Conclusion After 9/11 the Department of Homeland Security was organized. The primary mission of the Department is to prevent terrorist attacks within the United States. Homeland Security reduces the vulnerability of the United States to terrorism. It also minimizes the damage, and assists in the recovery, from terrorist attacks that do occur within the United States. Intelligence has been used to collect and analysis information to find out who the terrorists are and what they are up to. It is best to see that the United States is taking the proper steps to fight terrorism. Reference: Henderson, H. (2004) Global terrorism, New York, NY: Facts on file, Inc. Homeland Security Retrieved November 25, 2009 http://homeland.house.gov/about/index.asp Marrin, S. (2003) Homeland Security Intelligence Retrieved November 25, 2009 http://www.homelandsecurity.org/journal/Articles/marrin.html Homeland Security Retrieved November 24, 2009 http://www.whitehouse.gov/issues/homeland-security/ Trudeau, G. (2008) The war in quotes p.20 Retrieved November 27, 2009 http://www.ontheissues.org/Celeb/George_W__Bush_Homeland_Security.htm

Business Plan Bar & Grill Essay

This is a business plan. It does not imply an offering of securities. 1.0 Executive Summary1 Chart: Highlights2 1.1 Objectives2 1.2 Mission2 1.3 Keys to Success2 2.0 Company Summary3 2.1 Company Ownership3 2.2 Start-up Summary4 Table: Start-up4 3.0 Products and Services5 4.0 Market Analysis Summary6 4.1 Market Segmentation6 Table: Market Analysis7 Chart: Market Analysis (Pie)7 4.2 Target Market Segment Strategy7 4.3 Service Business Analysis8 4.3.1 Competition and Buying Patterns9 5.0 Web Plan Summary9 5.1 Website Marketing Strategy9 5.2 Development Requirements9 6.0 Strategy and Implementation Summary9 6.1 SWOT Analysis10 6.1.1 Strengths10 6.1.2 Weaknesses10 6.1.3 Opportunities10 6.1.4 Threats10 6.2 Competitive Edge10 6.3 Marketing Strategy11 6.4 Sales Strategy11 6.4.1 Sales Forecast12 Table: Sales Forecast12 Chart: Sales Monthly13 Chart: Sales by Year13 6.5 Milestones14 Table: Milestones14 7.0 Management Summary14 7.1 Personnel Plan14 Table: Personnel15 8.0 Financial Plan15 8.1 Start-up Funding16 Table: Start-up Funding16 8.2 Important Assumptions17 8.3 Break-even Analysis17 Table: Break-even Analysis17 Chart: Break-even Analysis17 8.4 Projected Profit and Loss18 Table: Profit and Loss18 Chart: Profit Monthly19 Chart: Profit Yearly19 Chart: Gross Margin Monthly20 Chart: Gross Margin Yearly20 8.5 Projected Cash Flow21 Table: Cash Flow21 Chart: Cash22 8.6 Projected Balance Sheet23 Table: Balance Sheet23 8.7 Business Ratios25 Table: Ratios25 Table: Sales Forecast1 Table: Personnel1 Table: Profit and Loss2 Table: Cash Flow3 Table: Balance Sheet5 1.0 Executive Summary [Company Name] Contact: [Name] Direct Phone: XXX-XXX-XXXX Address: [Address] [City, State ZIP] Email: [Email Address] Introduction The long-term goal of [Company Name] is to serve quality food, have outstanding customer service and run and maintain a cost efficient base without sacrificing quality. [Company Name]serves high quality food and beverages in an inviting and friendly atmosphere at reasonable prices. [Company Name] is expanding its exposure through effective marketing as well as introducing the area to market segments that have not yet discovered the Company. Location [Company Name]is headquartered in Dwight, North Dakota which is located in Dickey County. The [Company Name] will be located on the site of the original [Company Name], which was built in 1961. This location is a landmark that sets on Highway 1 and 11 along the James River. The [Company Name] is nested nicely near the South Dakota border between Ellendale and Oakes, ND. The Company [Company Name]is a steakhouse concept which will offer a comfortable, friendly atmosphere. The Company’s owner is [Name], who established the restaurant as a Limited Liability Corporation. [Name] has 15 years of industry experience as a bartender and 8 years of experience as a cook. [Company Name] will be open 5 days per week. Serving dinner Tuesday-Wednesday from 5:00 pm to 10:00 pm; on Thursday – Saturday dinner served from 5:00 pm to 11:00 pm. Furthermore, the restaurant will be open one (1) Sunday a month on trial basis. Lunch will be served from 11:00 am to 2:00 pm. The restaurant will also be set-up as an all you can eat buffet style restaurant. Our Services [Company Name]’s menu will feature char broiled steaks, chicken, shrimp, burgers and a variety of basket foods along with occasional weekend specials of prime rib and barbecued ribs. Beverages will include various beers, cocktails and non-alcoholic beverages. The Market [Company Name] will focus on local residents and anyone passing by who wants to enjoy a good meal in a comfortable, friendly, down home atmosphere. [Company Name]’s market segmentation scheme is fairly straightforward and focuses on the target market, Dickey County, North Dakota residents. These customers prefer certain services and quality of food and it’s the Company’s duty to deliver on their expectations. Financial Considerations The current financial plan for [Company Name] is to obtain grant funding in the amount of $350,000. The grant will be used to get acquisition of the property, contents and rights to the business. Chart: Highlights [pic] 1.1 Objectives [Company Name]has three main objectives: †¢ To serve quality food. †¢ To have outstanding customer service. †¢ To run and maintain a cost efficient base without sacrificing quality. 1.2 Mission [Company Name]’s mission is to serve high quality food and beverages in an inviting and friendly atmosphere at reasonable prices. 1.3 Keys to Success [Company Name]’s keys to success are location, quality service and delicious food. 2.0 Company Summary [Company Name]is headquartered in Dwight, North Dakota Contact: [Name] Direct Phone: XXX-XXX-XXXX Address: [Address] [City, State ZIP] Email: [Email Address] The [Company Name] is located in Dwight, North Dakota, which is one mile west of the city Ludden in Dickey County. The Company is a start-up restaurant, owned by [Name], who has 15 years of industry experience as a bartender and 8 years of experience as a cook. Additionally, [Name] has 10 years of experience as an Administrative Assistant. [Company Name]is a steakhouse concept which will offer a comfortable, friendly atmosphere. The menu will feature char broiled steaks, chicken, shrimp, burgers and a variety of basket foods along with occasional weekend specials of prime rib and barbecued ribs. Beverages will include various beers, cocktails and non-alcoholic beverages. The [Company Name] will be located on the site of the original [Company Name], which was built in 1961. This location is a landmark that sets on Highway 1 and 11 along the James River. The [Company Name] is nested nicely near the South Dakota border between Ellendale and Oakes, ND. [Company Name]will be open 5 days per week. Serving dinner Tuesday-Wednesday from 5:00 pm to 10:00 pm; on Thursday – Saturday dinner served from 5:00 pm to 11:00 pm. Furthermore, the restaurant will be open one (1) Sunday a month on trial basis. Lunch will be served from 11:00 am to 2:00 pm. The restaurant will also be set-up as an all you can eat buffet style restaurant. [Company Name]will be closed on New Year’s Day, Thanksgiving Day and Christmas Day. The lounge will be open Tuesday – Saturday from 5:00 pm to 1:00 am. The rest of business structure has not been identified as of date. There will be an attorney and accountant determined at a later date. 2.1 Company Ownership [Company Name]is a Limited Liability Corporation. The owner of the start-up restaurant is [Name], who has 100% ownership of the business. 2.2 Start-up Summary The following table and chart shows the start-up costs for [Company Name], LLC Table: Start-up |Start-up | | | | | |Requirements | | | | | |Start-up Expenses | | |Software (Cost/Inventory Control) |$500 | |Liquor/Food License (State/County) |$1,800 | |Inspections |$1,000 | |Supplies |$2,500 | |Utilities Deposit |$1,500 | |Legal & Accounting fees |$5,000 | |Propane Tank & 1st Fill |$3,000 | |Total Start-up Expenses |$15,300 | | | | |Start-up Assets | | |Cash Required |$0 | |Start-up Inventory |$26,000 | |Other Current Assets |$30,950 | |Long-term Assets |$329,800 | |Total Assets |$386,750 | | | | |Total Requirements |$402,050 | Chart: Start-up [pic] 3.0 Products and Services [Company Name]is a comfortable, inviting restaurant designed to make its customers feel at home. The dining side has a sizzling 48†³ gas powered grill and char boiler which will make all steaks to perfection. [Company Name] Menu: The following meals come with the customer’s choice of potato, baked, hash brown or fries. Meals also include a trip to the full salad bar! All steaks are hand cut daily and charbroiled to perfection. Steaks Choice Sirloin 10 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $13.75 House Sirloin 8 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $12.50 Petite Sirloin 6 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $9.75 Beef Tips-grilled or hand dipped in batter-deep fried†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $12.50 Rib eye 12 oz†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $16.25 Rib eye 10 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $14.75 Steak and Shrimp 6 oz sirloin steak with three deep fried shrimp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.50 Seafood Walleye dipped in batter and deep fried †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.75 4 Jumbo shrimp served with tater sauce or red sauce†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $13.50 Cod (Torsk)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $11.50 Chicken  ¼ pc dinner†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $11.50  ½ pc dinner†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $13.50 Baskets All baskets served with fries or onion rings. Burgers are  ½ lb handmade served on toasted bun. Hamburger basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $7.50 Cheese burger basket†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $7.75 Burger basket served w/cheese, lettuce, onion, tomato†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.50 Chicken Strip (4 pc) basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.75 Chicken Drummies (6) basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.75 Breaded Tip basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $9.25 Appetizer Platter Chicken drummies, Onion rings, Cheese sticks, Mushrooms, Mini Egg Rolls. Served with Ranch Dressing†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.25 Beverages Coffee †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.00 Tea †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.00 Soda†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1.50 Milk†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.50 4.0 Market Analysis Summary The U.S. restaurant industry, which consist of fast food, casual dining and upscale chains, is facing its toughest stretch in three decades. This is due to declining guest traffic, declining average check, and a decline in sales. To survive, restaurant operators will need to balance incentives and discounts with added value and brand enhancement. Steak restaurants comprise less than 5% of the total restaurant market. Service oriented steak houses have room to grow. Meat and potatoes are still what Americans want, and they want it with good service. [Company Name]will focus on local residents and anyone passing by who wants to enjoy a good meal in a comfortable, friendly, down home atmosphere. [Company Name] intends to cater to a wide group of people. The Company wants everyone to feel welcome and relaxed in a friendly atmosphere with a large menu selection. It is its goal to have the â€Å"most tender, tastiest steaks† in the area. [Company Name]has the services necessary to flourish within this industry. By delivering superior customer service, offering affordable prices and developing an outstanding reputation, [Company Name]’s potential is excellent. 4.1 Market Segmentation Individuals going out to spend good money on meals or beverages want a variety of items to choose from. Additionally, these individuals want to dine at an establishment with consistent business hours. [Company Name]will be more than willing to offer that to all customers who walk into the business. The Company wants to create an environment that is fun, friendly and comfortable with prices that are very competitive. Customers are the first priority. [Company Name]’s market segmentation scheme is fairly straightforward and focuses on the target market, Dickey County, North Dakota residents. These customers prefer certain services and quality of food and its Company’s duty to deliver on their expectations. The information contained in the market analysis table, displays [Company Name]’s main markets. All of [Company Name]’s clients will benefit from its delicious food, atmosphere and exceptional customer service. Table: Market Analysis |Market Analysis | | | | | | Year 1 | Year 2 | Year 3 | |Sales | | | | |Food |$259,480 |$275,049 |$291,552 | |Dining Beverage |$14,400 |$15,264 |$16,180 | |Bar Beverage |$30,928 |$32,784 |$34,751 | |Total Sales |$304,808 |$323,096 |$342,482 | | | | | | |Direct Cost of Sales | Year 1 | Year 2 | Year 3 | |Food |$90,800 |$96,248 |$102,023 | |Dining Beverage |$1,440 |$1,526 |$1,618 | |Bar Beverage |$9,588 |$10,163 |$10,773 | |Subtotal Direct Cost of Sales |$101,828 |$107,938 |$114,414 | Chart: Sales Monthly [pic] Chart: Sales by Year [pic] 6.5 Milestones In order to achieve the growth and marketing goals that have been outline in this business plan, [Company Name]has deadlines to meet and ideas to implement. Some of these are outlined below: 1. Obtain grant funding in the amount of $350,000 to improve business 2. Acquisition of the property, contents and rights to the business Table: Milestones |Milestones | | | | | | Year 1 | Year 2 | Year 3 | |Owner/Manager |$33,600 |$34,272 |$34,957 | |Head Cook |$16,800 |$17,136 |$17,479 | |Asst. Cook |$7,776 |$7,932 |$8,090 | |Head Waiter |$12,180 |$12,424 |$12,672 | |Waiters |$13,080 |$13,342 |$13,608 | |Bartenders |$8,352 |$8,519 |$8,689 | |Dishwashers |$6,264 |$6,389 |$6,517 | |Total People |14 |14 |14 | | | | | | |Total Payroll |$98,052 |$100,013 |$102,013 | 8.0 Financial Plan The current financial plan for [Company Name]is to obtain grant funding in the amount of $350,000. The grant will be used to get acquisition of the property, contents and rights to the business. The following sections of this plan will serve to describe [Company Name]’s financial plan in more detail: †¢ General Assumptions †¢ Break-even Analysis †¢ Profit and Loss †¢ Cash Flow †¢ Balance 8.1 Start-up Funding [Company Name]’s start-up costs are detailed in the Start-up Table. The following table shows how these start-up costs will be funded. Table: Start-up Funding |Start-up Funding | | |Start-up Expenses to Fund |$15,300 | |Start-up Assets to Fund |$386,750 | |Total Funding Required |$402,050 | | | | |Assets | | |Non-cash Assets from Start-up |$386,750 | |Cash Requirements from Start-up |$0 | |Additional Cash Raised |$0 | |Cash Balance on Starting Date |$0 | |Total Assets |$386,750 | | | | | | | |Liabilities and Capital | | | | | |Liabilities | | |Current Borrowing |$0 | |Long-term Liabilities |$0 | |Accounts Payable (Outstanding Bills) |$0 | |Other Current Liabilities (interest-free) |$0 | |Total Liabilities |$0 | | | | |Capital | | | | | |Planned Investment | | |Owner |$10,000 | |Outside Financing |$350,000 | |Additional Investment Requirement |$42,050 | |Total Planned Investment |$402,050 | | | | |Loss at Start-up (Start-up Expenses) |($15,300) | |Total Capital |$386,750 | | | | | | | |Total Capital and Liabilities |$386,750 | | | | |Total Funding |$402,050 | 8.2 Important Assumptions The table below presents the assumptions used in the financial calculations of this business plan. The average percent variable cost is estimated to be 33%. The estimated monthly fixed cost is $13,705. 8.3 Break-even Analysis For the break-even analysis, the monthly revenue needed to break-even is $20,581. The break-even analysis has been calculated on the â€Å"burn rate† of the Company. [Company Name]feels that this gives the investor a more accurate picture of the actual risk of the venture. Table: Break-even Analysis |Break-even Analysis | | | | | |Monthly Revenue Break-even |$20,581 | | | | |Assumptions: | | |Average Percent Variable Cost |33% | |Estimated Monthly Fixed Cost |$13,705 | Chart: Break-even Analysis [pic] 8.4 Projected Profit and Loss [Company Name]’s Pro Forma Profit and Loss statement was constructed from a conservative point-of-view, and is based in large part on past performance. The income for Year 1, Year 2 and Year 3 are $304,808, $323,096 and $342,482, respectively. The net profit for the same period is $26,961, $36,035 and $42,838, respectively. The percentages of the net profit sales for this period were 8.85%, 11.15% and 12.51%, respectively. Once the Company receives grant funding to add the new assets, the depreciation of the building will be over a 20 year period, while the equipment will be depreciated over a 7 year period. Table: Profit and Loss |Pro Forma Profit and Loss | | | | | | Year 1 | Year 2 | Year 3 | |Sales |$304,808 |$323,096 |$342,482 | |Direct Cost of Sales |$101,828 |$107,938 |$114,414 | |Other Costs of Sales |$0 |$0 |$0 | |Total Cost of Sales |$101,828 |$107,938 |$114,414 | | | | | | |Gross Margin |$202,980 |$215,159 |$228,068 | |Gross Margin % |66.59% |66.59% |66.59% | | | | | | |Expenses | | | | |Payroll |$98,052 |$100,013 |$102,013 | |Marketing/Promotion |$6,250 |$6,438 |$6,631 | |Depreciation |$12,045 |$13,143 |$13,143 | |Supplies |$600 |$618 |$637 | |Utilities |$8,400 |$8,652 |$8,912 | |Insurance |$5,004 |$5,004 |$5,004 | |Maintenance |$1,200 |$1,236 |$1,273 | |Office Expense |$1,800 |$1,854 |$1,910 | |Payroll Taxes |$9,805 |$10,001 |$10,201 | |Phone/TV/Internet |$1,800 |$1,854 |$1,910 | |Propane |$12,000 |$12,360 |$12,731 | |Property Tax |$2,508 |$2,508 |$2,508 | |Acct & Legal |$5,000 |$0 |$0 | | | | | | |Total Operating Expenses |$164,464 |$163,681 |$166,871 | | | | | | |Profit Before Interest and Taxes |$38,516 |$51,478 |$61,197 | |EBITDA |$50,561 |$64,621 |$74,340 | | Interest Expense |$0 |$0 |$0 | | Taxes Incurred |$11,555 |$15,443 |$18,359 | | | | | | |Net Profit |$26,961 |$36,035 |$42,838 | |Net Profit/Sales |8.85% |11.15% |12.51% | Chart: Profit Monthly [pic] Chart: Profit Yearly [pic] Chart: Gross Margin Monthly [pic] Chart: Gross Margin Yearly [pic] 8.5 Projected Cash Flow [Company Name] is a start-up Company that has applied for a grant of $350,000. The Company forecasts that it will receive funding in the month of October. During this period, the Company will get acquisition of the property, contents and rights to the business. The following table displays [Company Name]’s cash flow, and the chart illustrates monthly cash flow in the first year. Monthly cash flow projections are also included in the appendix. Table: Cash Flow |Pro Forma Cash Flow | | | | | | Year 1 | Year 2 | Year 3 | |Cash Received | | | | | | | | | |Cash from Operations | | | | |Cash Sales |$304,808 |$323,096 |$342,482 | |Subtotal Cash from Operations |$304,808 |$323,096 |$342,482 | | | | | | |Additional Cash Received | | | | |Sales Tax, VAT, HST/GST Received |$0 |$0 |$0 | |New Current Borrowing |$0 |$0 |$0 | |New Other Liabilities (interest-free) |$0 |$0 |$0 | |New Long-term Liabilities |$0 |$0 |$0 | |Sales of Other Current Assets |$0 |$0 |$0 | |Sales of Long-term Assets |$0 |$0 |$0 | |New Investment Received |$350,000 |$0 |$0 | |Subtotal Cash Received |$654,808 |$323,096 |$342,482 | | | | | | |Expenditures | Year 1 | Year 2 | Year 3 | | | | | | |Expenditures from Operations | | | | |Cash Spending |$98,052 |$100,013 |$102,013 | |Bill Payments |$136,504 |$176,166 |$184,277 | |Subtotal Spent on Operations |$234,556 |$276,179 |$286,291 | | | | | | |Additional Cash Spent | | | | |Sales Tax, VAT, HST/GST Paid Out |$0 |$0 |$0 | |Principal Repayment of Current Borrowing |$0 |$0 |$0 | |Other Liabilities Principal Repayment |$0 |$0 |$0 | |Long-term Liabilities Principal Repayment |$0 |$0 |$0 | |Purchase Other Current Assets |$0 |$0 |$0 | |Purchase Long-term Assets |$0 |$0 |$0 | |Dividends |$0 |$0 |$0 | |Subtotal Cash Spent |$234,556 |$276,179 |$286,291 | | | | | | |Net Cash Flow |$420,252 |$46,917 |$56,192 | |Cash Balance |$420,252 |$467,170 |$523,361 | Chart: Cash [pic] 8.6 Projected Balance Sheet [Company Name]’s net worth is $763,711, $799,746 and $842,583, for Year 1, Year 2 and Year 3, respectively. Table: Balance Sheet |Pro Forma Balance Sheet | | | | | | Year 1 | Year 2 | Year 3 | |Assets | | | | | | | | | |Current Assets | | | | |Cash |$420,252 |$467,170 |$523,361 | |Inventory |$10,924 |$11,342 |$12,023 | |Other Current Assets |$30,950 |$30,950 |$30,950 | |Total Current Assets |$462,126 |$509,462 |$566,334 | | | | | | |Long-term Assets | | | | |Long-term Assets |$329,800 |$329,800 |$329,800 | |Accumulated Depreciation |$12,045 |$25,188 |$38,331 | |Total Long-term Assets |$317,755 |$304,612 |$291,469 | |Total Assets |$779,881 |$814,074 |$857,803 | | | | | | Table: Balance Sheet (Continued) |Liabilities and Capital | Year 1 | Year 2 | Year 3 | | | | | | |Current Liabilities | | | | |Accounts Payable |$16,170 |$14,328 |$15,219 | |Current Borrowing |$0 |$0 |$0 | |Other Current Liabilities |$0 |$0 |$0 | |Subtotal Current Liabilities |$16,170 |$14,328 |$15,219 | | | | | | |Long-term Liabilities |$0 |$0 |$0 | |Total Liabilities |$16,170 |$14,328 |$15,219 | | | | | | |Paid-in Capital |$752,050 |$752,050 |$752,050 | |Retained Earnings |($15,300) |$11,661 |$47,696 | |Earnings |$26,961 |$36,035 |$42,838 | |Total Capital |$763,711 |$799,746 |$842,583 | |Total Liabilities and Capital |$779,881 |$814,074 |$857,803 | | | | | | |Net Worth |$763,711 |$799,746 |$842,583 | 8.7 Business Ratios The table below presents ratios from the full-service restaurant markets as a reference. Table: Ratios |Ratio Analysis | | | | | | | Year 1 | Year 2 | Year 3 |Industry Profile | |Sales Growth |n.a. |6.00% |6.00% |1.65% | | | | | | | |Percent of Total Assets | | | | | |Inventory |1.40% |1.39% |1.40% |6.34% | |Other Current Assets |3.97% |3.80% |3.61% |43.25% | |Total Current Assets |59.26% |62.58% |66.02% |53.12% | |Long-term Assets |40.74% |37.42% |33.98% |46.88% | |Total Assets |100.00% |100.00% |100.00% |100.00% | | | | | | | |Current Liabilities |2.07% |1.76% |1.77% |25.40% | |Long-term Liabilities |0.00% |0.00% |0.00% |73.91% | |Total Liabilities |2.07% |1.76% |1.77% |99.31% | |Net Worth |97.93% |98.24% |98.23% |0.69% | | | | | | | |Percent of Sales | | | | | |Sales |100.00% |100.00% |100.00% |100.00% | |Gross Margin |66.59% |66.59% |66.59% |58.06% | |Selling, General & Administrative Expenses |57.75% |55.44% |54.08% |23.02% | |Advertising Expenses |2.05% |1.99% |1.94% |1.74% | |Profit Before Interest and Taxes |12.64% |15.93% |17.87% |6.52% | | | | | | | |Main Ratios | | | | | |Current |28.58 |35.56 |37.21 |1.25 | |Quick |27.90 |34.77 |36.42 |1.00 | |Total Debt to Total Assets |2.07% |1.76% |1.77% |99.31% | |Pre-tax Return on Net Worth |5.04% |6.44% |7.26% |4325.19% | |Pre-tax Return on Assets |4.94% |6.32% |7.13% |29.65% | | | | | | | Table: Ratios (Continued) |Additional Ratios | Year 1 | Year 2 | Year 3 | | |Net Profit Margin |8.85% |11.15% |12.51% |n.a | |Return on Equity |3.53% |4.51% |5.08% |n.a | | | | | | | |Activity Ratios | | | | | |Inventory Turnover |10.09 |9.70 |9.79 |n.a | |Accounts Payable Turnover |9.44 |12.17 |12.17 |n.a | |Payment Days |27 |32 |29 |n.a | |Total Asset Turnover |0.39 |0.40 |0.40 |n.a | | | | | | | |Debt Ratios | | | | | |Debt to Net Worth |0.02 |0.02 |0.02 |n.a | |Current Lab. to Liab. |1.00 |1.00 |1.00 |n.a | | | | | | | |Liquidity Ratios | | | | | |Net Working Capital |$445,956 |$495,134 |$551,114 |n.a | |Interest Coverage |0.00 |0.00 |0.00 |n.a | | | | | | | |Additional Ratios | | | | | |Assets to Sales |2.56 |2.52 |2.50 |n.a | |Current Debt/Total Assets |2% |2% |2% |n.a | |Acid Test |27.90 |34.77 |36.42 |n.a | |Sales/Net Worth |0.40 |0.40 |0.41 |n.a | |Dividend Payout | 0.00 |0.00 |0.00 |n.a | Table: Sales Forecast Sales Forecast Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12SalesFood$19,346 $19,733 $20,128 $20,531 $20,942 $21,361 $21,788 $22,224 $22,668 $23,121 $23,583 $24,055 Dining Beverage$1,000 $1,102 $1,124 $1,146 $1,169 $1,192 $1,216 $1,240 $1,265 $1,290 $1,316 $1,340 Bar Beverage$2,306 $2,352 $2,399 $2,447 $2,496 $2,546 $2,597 $2,649 $2,702 $2,756 $2,811 $2,867 Total Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Food$5,705 $5,990 $6,290 $6,604 $6,934 $7,281 $7,645 $8,027 $8,428 $8,849 $9,291 $9,756 Dining Beverage$102 $105 $108 $111 $114 $117 $121 $125 $129 $133 $136 $139 Bar Beverage$602 $639 $664 $697 $732 $769 $807 $847 $889 $933 $980 $1,029 Subtotal Direct Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924  Table: Personnel Personnel Plan Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Owner/Manager$2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 Head Cook$1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 Asst. Cook$648 $648 $648 $648 $648 $648 $648 $648 $648 $648 $648 $648 Head Waiter$1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 Waiters$1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 Bartenders$696 $696 $696 $696 $696 $696 $696 $696 $696 $696 $696 $696 Dishwashers$522 $522 $522 $522 $522 $522 $522 $522 $522 $522 $522 $522 Total People14 14 14 14 14 14 14 14 14 14 14 14 Total Payroll$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171  Table: Profit and Loss Pro Forma Profit and Loss Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Direct Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Other Costs of Sales$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Gross Margin$16,243 $16,453 $16,589 $16,712 $16,827 $16,932 $17,028 $17,114 $17,189 $17,252 $17,303 $17,338 Gross Margin %71.71% 70.96% 70.14% 69.28% 68.38% 67.46% 66.51% 65.54% 64.54% 63.50% 62.44% 61.35% ExpensesPayroll$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 Market ing/Promotion$750 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 Depreciation$0 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 Supplies$50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 Utilities$700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 Insurance$417 $417 $417 $417 $417 $417 $417 $417 $417 $417 $417 $417 Maintenance$100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 Office Expense$150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 Payroll Taxes10% $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 Phone/TV/Internet$150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 Propane$1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 Property Tax$209 $209 $209 $209 $209 $209 $209 $209 $209 $209 $209 $209 Acct & Lega l$5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Operating Expenses$17,514 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 Profit Before Interest and Taxes($1,271)$3,094 $3,230 $3,353 $3,468 $3,573 $3,669 $3,755 $3,830 $3,893 $3,944 $3,979 EBITDA($1,271)$4,189 $4,325 $4,448 $4,563 $4,668 $4,764 $4,850 $4,925 $4,988 $5,039 $5,074  Interest Expense$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0  Taxes Incurred($381)$928 $969 $1,006 $1,040 $1,072 $1,101 $1,126 $1,149 $1,168 $1,183 $1,194 Net Profit($890)$2,166 $2,261 $2,347 $2,428 $2,501 $2,568 $2,628 $2,681 $2,725 $2,761 $2,785 Net Profit/Sales-3.93% 9.34% 9.56% 9.73% 9.87% 9.96% 10.03% 10.07% 10.07% 10.03% 9.96% 9.86% Table: Cash Flow Pro Forma Cash Flow Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Cash ReceivedCash from OperationsCash Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Subtotal Cash from Operations$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Additional Cash ReceivedSales Tax, VAT, HST/GST Received0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Other Liabilities (interest-free)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Long-term Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Other Current Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Long-term Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Investment Received$350,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Cash Received$372,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Table: Cash Flow (Continued) Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Expenditures from OperationsCash Spending$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 Bill Payments$299 $8,830 $5,065 $6,547 $12,875 $13,296 $13,734 $14,188 $14,661 $15,152 $15,663 $16,194 Subtotal Spent on Operations$8,470 $17,001 $13,236 $14,718 $21,046 $21,467 $21,905 $22,359 $22,832 $23,323 $23,834 $24,365 Additional Cash SpentSales Tax, VAT, HST/GST Paid Out$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Principal Repayment of Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other Liabilities Principal Repayment$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Long-term Liabilities Principal Repayment$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Other Current Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Long-term Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Dividends$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Cash Spent$8,470 $17,001 $13,236 $14,718 $21,046 $21,467 $21,905 $22,359 $22,832 $23,323 $23,834 $24,365 Net Cash Flow$364,182 $6,186 $10,415 $9,406 $3,561 $3,632 $3,696 $3,754 $3,803 $3,844 $3,876 $3,897 Cash Balance$364,182 $370,368 $380,783 $390,189 $393,750 $397,382 $401,078 $404,832 $408,635 $412,479 $416,355 $420,252 Table: Balance Sheet Pro Forma Balance Sheet Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12AssetsStarting BalancesCurrent AssetsCash$0 $364,182 $370,368 $380,783 $390,189 $393,750 $397,382 $401,078 $404,832 $408,635 $412,479 $416,355 $420,252 Inventory$26,000 $19,591 $12,857 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Other Current Assets$30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 Total Current Assets$56,950 $414,723 $414,175 $418,795 $428,551 $432,480 $436,499 $440,601 $444,781 $449,031 $453,344 $457,712 $462,126 Long-term AssetsLong-term Assets$329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 Accumulated Depreciati on$0 $0 $1,095 $2,190 $3,285 $4,380 $5,475 $6,570 $7,665 $8,760 $9,855 $10,950 $12,045 Total Long-term Assets$329,800 $329,800 $328,705 $327,610 $326,515 $325,420 $324,325 $323,230 $322,135 $321,040 $319,945 $318,850 $317,755 Total Assets$386,750 $744,523 $742,880 $746,405 $755,066 $757,900 $760,824 $763,831 $766,916 $770,071 $773,289 $776,562 $779,881 Table: Balance Sheet (Continued) Liabilities and Capital Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Current LiabilitiesAccounts Payable$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other Current Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Current Liabilities$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Long-term Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Liabilities$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Paid-in Capital$402,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 Retained Earning s($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)Earnings$0 ($890)$1,276 $3,537 $5,884 $8,311 $10,812 $13,381 $16,009 $18,690 $21,415 $24,176 $26,961 Total Capital$386,750 $735,860 $738,026 $740,287 $742,634 $745,061 $747,562 $750,131 $752,759 $755,440 $758,165 $760,926 $763,711 Total Liabilities and Capital$386,750 $744,523 $742,880 $746,405 $755,066 $757,900 $760,824 $763,831 $766,916 $770,071 $773,289 $776,562 $779,881 Net Worth$386,750 $735,860 $738,026 $740,287 $742,634 $745,061 $747,562 $750,131 $752,759 $755,440 $758,165 $760,926 $763,711  INFORMATION AND FORMS ARE PROVIDED â€Å"AS IS† WITHOUT ANY EXPRESS OR IMPLIED WARRANTY OF ANY KIND INCLUDING WARRANTIES OF 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Because the law is different from jurisdiction to jurisdiction, they are subject to changes, and there are varying interpretations and applications by different courts and governmental and administrative bodies, and Docstoc cannot guarantee—and disclaims all guarantees—that the information, forms, and reports on or through the site and services are completely current or accurate. Please further note that laws change and are regularly amended; therefore, the provisions, names, and section numbers of statutes, codes, or regulations, and the types of permits or licenses within any forms or reports, may not be 100% correct, as they may be partially or wholly out of date and some  relevant ones may have been omitted or misinterpreted. Docstoc is not permitted to engage in the practice of law. Docstoc is prohibited from providing any kind of advice, explanation, opinion, or recommendation to a consumer about possible legal rights, remedies, defenses, options, selection, or completion of forms or strategies. Communications between you and Docstoc may be protected by our Privacy Policy (http://premium.docstoc.com/privacypolicy), but are NOT protected by the attorney-client privilege or work product doctrine since Docstoc is not a law firm and is not providing legal advice. No Docstoc employee, contractor, or attorney is authorized to provide you with any advice abo ut what information (again, which includes forms) to use or how to use or complete it or them. Entire document copyright  © Docstoc ®, Inc., 2010 – 2013 All Right Reserved ———————– Business Plan for Restaurant Bar and Grill This Business Plan for a Bar and Grill Restaurant allows entrepreneurs or business owners to create a comprehensive and professional business plan. This template form allows a business to outline the company’s objectives and detail both current company information as well as any past performance. Companies should include a complete market analysis in their plan to help showcase why their business strategy will be effective in the market. Future company plans, including production targets, management strategy, and financial forecasting, should be used to demonstrate and confirm that the company’s short-term and long-term objective can and will be met. This model plan can be customized to best fit the unique needs of any entrepreneur or owner that is seeking to create a strong business plan. Business Plan for Restaurant Bar and Grill This Business Plan for a Bar and Grill Restaurant allows entrepreneurs or business owners to create a comprehensive and professional business plan. This template form allows a business to outline the company?s objectives and detail both curren[pic][?]