The Presumption of Innocence in English law Free Essay Example, 2250 words

Having considered the requirements for a charge of murder or manslaughter it is necessary to consider possible defenses that may be raised against a charge of murder, which might either extinguish the charge entirely of reducing the charge to a lesser charge of manslaughter. In this instance, it is necessary to consider provocation, automatism and diminished responsibility. If Neil had thrown the first punch, then it would also be necessary to consider the possibility of self-defense. It will also be necessary to consider the law in relation to the chain of causation, as a break in the chain can lead to the accused being exonerated from causing the death of the victim. When relying on proving that the chain of causation has been broken the accused has to show that their actions were no longer the primary cause of the victim s death. This has been successfully argued in cases where the victim has subsequently died as a direct result of negligent treatment at the hospital. The courts have held that the chain of causation has been broken where the actions of a third party or of the victim have led to the death. We will write a custom essay sample on The Presumption of Innocence in English law or any topic specifically for you Only $17.96 $11.86/pageorder now Third party actions can include incorrect medical treatment. Defence lawyers rely on case law to establish a break in the chain as was demonstrated in Corr v IBC Vehicles Ltd [2008] in which the court concluded that the actions of the deceased had broken the chain. The victim in this instance took his own life as he was unable to live with the disfiguring injuries sustained following an incident in his workplace. His widow had attempted to hold the company liable for his death on the grounds that they had failed to address his depression. However, the court disagreed stating that the foreseeability that he would commit suicide was too remote and therefore his death should be treated under the principle of Novus actus inteveniens. The case of R v Ogunbowale [2007] demonstrated how an intervening event can also lead to a break in the chain of causation.

Japan During The Meiji Period - 1271 Words

From the early to mid 1800s, the United States expanded rapidly. With this expansion, the United States sought out new areas for trade commerce. With Britain and other countries heavily involved in China, the U.S. searched for another of trade within the region. President Millard Fillmore dispatched Commodore Matthew C. Perry with a letter demanding Japan to open their ports for commerce. Upon the first arrival, Americans were great with a completely new experience for people. Some people considered found the Japanese’s culture to be repulsive while others were very fascinated. This paper discusses the experiences of two Americans who visited Japan during the Meiji Period compared to initial experiences. There were numerous reasons why the United States had an interest in forming diplomatic relations with Japan. The opening of China’s ports for commerce along with the new acquisition of a California made the United States want to expand its influence in the world. One of the most abundant resources needed was coal. With steam ships replacing sailing ships, the United States had to establish a coaling station for refuel. With the heavy influence of the British over in China, Japan made for the perfect geographic location. America was involved in whaling for their oil. Prior to Commodore’s Expedition to Japan, there were preconceptions of the type of people they were. American sailors left stranded on the island of Japan were typically imprisoned. This inhumane treatmentShow MoreRelatedModernization of Japan: The Meiji Restoration Essay638 Words   |  3 PagesThe Meiji Restoration played a significant role in the modernisation of Japan. The Meiji period was a time of political and social revolution. It brought momentous social, political and economic changes to Japan, and these changes became the foundation of the Japan we know today. Prior to the 1868 Restoration, Japan was a militarily weak country with a feudal agricultural society, and was controlled by feudal lords. When the Meiji period ended with the Emperors death in 1912, Japan was a well-developedRead MoreThe Meiji Restoration of Japan Essay1674 Words   |  7 PagesBetween 1968 and 1912, Japan was going through a reformation called Meiji Restoration in order make the country s trong as western countries. It had caused changes in many parts of Japan such as society, government, military, etc. Some of these changes still can be seen in the Japanese society today such as emperors are honored by Japanese citizens and seen as a special figure. Since this reformation had a great impact on development of Japan, it can be consider as a very important part of JapaneseRead MoreModernization of Japan Essay1375 Words   |  6 PagesJapan underwent rapid modernization due to the impacts of the West. Significant influences of the West caused Intensive and extensive transformation of japans feudal system to a modern industrialized nation. The arrival of Commodore Matthew Perry, Commander – in – Chief of US forces in 1853 was a major contribution to the Modernization of Japan. Perry had been sent to force the Japanese inhabitants to concede the following: Protection for American soldiers, opening of one or two ports for repairsRead MoreJapans Transition to Modernity1091 Words   |  4 Pagesstatement below, write it from the political view. Postwar Japan represents a case in which an outside power was able to successfully impose democracy on a non-democratic country. Even if Japan had what seemed to be democratic institutions before the war, the indigenous roots of democracy were never deep or strong. In any case, democracy was completely destroyed during the 1930s and the War, and so had to be created all over again during the Occupation. The Occupation was responsible for transformingRead MoreJapan s Change Of Modernity And Democracy992 Words   |  4 PagesJapan’s change to modernity and democ racy whether it was between the political parties or if it was between their cultural system and the people s rights. Before Japan changed to a more modern and democratic society it was a feudal government structure based on Confucius views which was during the Tokugawa period. During the Tokugawa period there was a separation between the social classes which was categorized in four groups the samurai, peasants, artisans, and merchants. The two classes that hadRead MoreEssay on he Meiji Restoration in Japan889 Words   |  4 Pages In 1868, The Meiji Restoration in Japan begins as the Emperor Meiji oversees an era of rapid modernization, creates a conscript army, and abolishes the samurai-class ranking which has defined order in Japan since the 1600s. Education is reformed, a constitution is created; a parliament established. Victory in wars with Russia and China will begin the dominant period of Japanese nationalism and influence leading to World War II. Japan in modern times is one of the most technologically advanced countriesRead MoreSome Prefer Nettles1030 Words   |  5 PagesMost Japanese traditions involve every aspect of Japanese life. These traditions have also evolved over a period of thousands of years. One common tradition that may seem very visible to outsiders is the traditional Japanese dress of the kimono. A kimono is a woven cotton undergarment. This dress was the basic dress for the Japanese until more recently where it is customary to wear the kimono just for important celebrations. These celebrations make up the many traditions within Japanese culture thatRead MoreThe Government Of Japan During The Meiji Regime1362 Words   |  6 PagesDuring the Meiji regime, which was the Government of Japan decided to modernize foreign relations, which was an important stride in making Japan a complete member of the international community. The traditional view of the Far East was not based on an international society but ra ther on cultural differences. It preferred artists, scholars, and Monks rather than professional diplomats, had been the conveyors of foreign agenda. During this time it, was difficult to differentiate Japans Foreign relationsRead MoreThe Tokugawa And Meiji State Ruling Class And Officials1277 Words   |  6 PagesTokugawa and Meiji state ruling class and officials wished to impose their ideology onto their subjects. The ruling class and officials hoped that this would assist them in their endeavors. Their goals differed between time periods; however, one constant is the mechanism they used to perpetuate their ideology, mythistory. In Tokugawa Japan, they used mythistory to create an ideology based on many religions to justify the social hierarchy the officials created (1 - professor). The  ­Meiji state usedRead MoreThe Meiji Restoration778 Words   |  3 PagesDuring the Meiji Restoration, Japan went through many changes as it was exposed to foreign powers such as Europe. One o f the political changes that occurred was that Japan was forced to begin interaction with their foreign peers as they came with their several innovations that were incredibly advanced compared to what Japan could offer at the time. This not only exposed their in ability to compare to their peers, it also revealed that they were technologically backwards in the eyes of their peers

Growing Popularity of Online Educations-Free-Samples for Students

Question: Discuss about the Growing Popularity of Online Educations. Answer: Introduction Online education is continually growing in its popularity as suggested by assignment 1 and 2. This has many reasons behind it such as high addiction of youths to the internet. Youths in the contemporary world are getting attracted towards various social media platforms. This has created significant changes in their mentalities. Their addiction to the internet has influenced the academic curriculum as well. The attached assignments suggest an increasing numbers of students opting for the online mode of education. The traditional form of education is increasingly becoming old fashioned because of its stagnant move (Chen, Jones and Moreland 2012). The main purpose of this assignment is to write a reflective journal on the provided assignments. Effectiveness and usefulness of the learning experience- The learning experience that I had during every week of my study has very effectively conveyed its usefulness to my future career. During my learnings through different weeks, I learnt the way to carry out a research work on a given topic. The research work did help me to learn on how to design a research works (Liamputtong 2013). It helped me acquainted with the rising demand of online education format in the contemporary education system (Panneerselvam 2014). The learning process would help me in my future courses, which is very needful to pass the academics and to become a graduate professional. Moreover, this is of high importance, as business organizations prefer graduate professionals. Usage of the learning process- Course The learning throughout the different weeks would help me do better in my future courses. I am a student of Business Administration. It is necessary for me that I pay high attentions on different research works, as this would help me to become more practical with the different topics (Taylor, Bogdan and DeVault 2015). Program The learning is important for my future program as well. This is because that the learning would help me to groom with my courses. This is indeed very necessary for my academics that I become more acquaint with the different kinds of topics. Nevertheless, the learning has taught me exactly the same thing, which is necessary for my future learning program. Future career The learning and its information are very useful for my future career. The information cannot alone prosper my career but the learning process that I went through during different weeks can do wonders to my career. A future career can become flourishing if I combine each of my learning to make it more useful for the practical life. Life generally A prosperous career would certainly groom the life as well. A life becomes prosperous when someone has good resource of income with it. Nevertheless, learning process of the academics is very useful for the nurture of graduate professionals. Graduate professionals equipped with job skills as well have better chances of cracking a good career. The entire learning process- The learning process includes the acquaintance with the varied research essentials over the twelve weeks (Silverman 2016). This includes the interaction to the practical world as well. Moreover, theoretical knowledge associated with the practical world produce results. The learning process is divided into two assignments namely assignment 1 and assignment 2. Both the assignments do speak about the chosen topic, which is online education. The face-to-face learning process is becoming outdated in some places (Christensen et al. 2013). The researcher has chosen the qualitative method of research to get the most accurate findings on the topic. Evaluation of the learning- The learning process was very engaging and informative as well. The learning process helped me learn on how to design a research work. The learning process did help me to come closer to the practical world by doing some works related to the practical world. The learning process did help to learn the ways, which are required for the completion of academics with good grades. The growing demand of online education has affected the traditional form of education to some extent. Notable numbers of students are showing their interests towards online education mode. This is because of their enlarging experience for the internet. The rising online study mode is becoming a topic of discussion to the contemporary world (Myring, Bott and Edwards 2014). Explanation of the learning process- The learning process was informative, which focussed on how to design the research works. Learning research works in academics is very important because it lets one acquaint with the practical world through the understanding of essential of research. The learning process has even tried to make real things happen quiet close to the eyes. This was done with the help of secondary resources and the primary resources as well (Hair 2015). Application of this learning process- The learning process is highly applicable to the practical life. This is because the learning process is making me acquainted with the research works. This is indeed important for a successful completion of the academics. A successful completion of the academics is very necessary to become a graduate professional. Reflection scope- The scope of the reflection is very broad. This particular assignment is covering reflection on the different learning process during the twelve weeks. The scope of the reflection is to cover the study of different weeks as well. It is focussed on various concepts governing the research works, which were taught during the twelve weeks (Patten 2016). It has some other scope as well such as reflecting on the highlighted facts in both the assignments, which is on the online education form. The scope of the reflection is also to show the rising concerns of online education accounting, which is quickly captivating the contemporary world of business. Critical analysis- The online mode of education is quickly growing in its popularity. The attached assignments suggest that the number of students adopting the online education form is rising. This is happening because of various reasons of which youths addiction to the internet is the one reason. The high expenditures of time on the internet have made traditional face-to-face teaching system boring to them. They feel that they are innovative, which is why they are inclined to the modernist form of education. However, this particular habit is not safe as well (Guthrie, Burritt and Evans 2013). The online tutorial provides high-end access to those books as well, which are never accessible at the universitys library. However, this is undeniable as well that the quality of education would be in doubt. This is because the online education form has less governing of the teachers. This was indeed more productive from the perspectives of a bright career of the students. In addition to this, monitoring of the progress of the study would be hardly viable. Some of these problems would certainly open up ways to the misuse of the system by some not so dedicated students. This would certainly affect the performance and the result as well. However, this would not be fair to declare any verdict against the online education mode (Smith 2012). It has rather its own benefits, which is leveraging many students across the globe. It is a matter of debate, which would attract some towards it. However, it would have its protestors as well. In addition to this, the infrastructure demand for the system is not available in few of the developing countries such as in Nigeria (Osang, Ngole and Tsuma 2013). A complete wipe out of the traditional educational system would not be advisable. It is rather advisable for the administrative department of educational system indifferent countries should monitor the proceedings on the online tutorial mode. They should give permission to the online mode of education to a restricted level to check for its accountability and feasibility with the existing educational system. The traditional format of education is not appropriate as well. They have become stagnant. They are less innovative, which is becoming reasons for their restricted move towards a prosperous educational system. The face-to-face educational system needs to incept some innovative moves in their educational curriculum. This would probably help them raise the interest level of their students (Chen, Jones and Moreland 2012). Reflective objective The reflective objective is to enhance the learning capabilities and to become more acquainted with this kind of works. Reflective journals writings on the taught learnings during the academics do help gather a wider concept of the particular topic. Moreover, reflective journals are a good resource to enhance the self-learning capabilities. This is useful in enhancing the educational knowledge of the subject topic as well. Conclusion The reflective journal helps students gain a sound hold on their study modules. This also helps students become more familiar with the research works, which is necessary to get close to the practical world. The online learning mode is a useful tool, which needs to be utilized in an appropriate way to yield the best results for the aspirants and to the educational system. The traditional form of education such as the face-to-face educational system needs to be incorporated with various innovative thoughts, so that, the traditional form of education becomes much more competent. There is a high need of maintaining a balanced relation in between the online education and the traditional educational system. References Chen, C.C., Jones, K.T. and Moreland, K.A., 2012. Online accounting education versus in-class delivery: Does course level matter?.Issues in Accounting Education,28(1), pp.1-16. Christensen, G., Steinmetz, A., Alcorn, B., Bennett, A., Woods, D. and Emanuel, E.J., 2013. The MOOC phenomenon: Who takes massive open online courses and why?. Guthrie, J., Burritt, R.O.G.E.R. and Evans, E., 2013.Challenges for accounting and business education: blending online and traditional universities in a MOOC environment(Doctoral dissertation, Institute of Chartered Accountants Australia; Centre for Accounting, Governance and Sustainability, University of South Australia). Hair, J.F., 2015.Essentials of business research methods. ME Sharpe. Liamputtong, P., 2013.Qualitative research methods. Myring, M., Bott, J.P. and Edwards, R., 2014. New approaches to online accounting education.The CPA Journal,84(8), p.66. Osang, F.B., Ngole, J. and Tsuma, C., 2013, February. Prospects and Challenges of Mobile Learning Implementation in Nigeria. Case Study National Open University of Nigeria NOUN. InInternational Conference on ICT for Africa(pp. 20-23). Panneerselvam, R., 2014.Research methodology. PHI Learning Pvt. Ltd.. Patten, M.L., 2016.Understanding research methods: An overview of the essentials. Routledge. Silverman, D. ed., 2016.Qualitative research. Sage. Smith, K., 2012. Lessons learnt from literature on the diffusion of innovative learning and teaching practices in higher education.Innovations in Education and Teaching International,49(2), pp.173-182. Taylor, S.J., Bogdan, R. and DeVault, M., 2015.Introduction to qualitative research methods: A guidebook and resource. John Wiley S

Whartons Life And History Essays - Gilded Age, Edith Wharton

Wharton's Life And History Edith Wharton: A brief personal history and overview of literary achievements The cultural advancement of the 1920's has many important literary figures associated with it. Names such as T.S. Elliot, Ernest Hemingway and F. Scott Fitzgerald are some of the better-known names. Edith Wharton is one of the less known of the period, but is still a formidable writer. This paper will explore Ms. Wharton's life and history and give a brief background surrounding some of her more popular novels. Ms. Wharton was born Edith Newbold Jones on January 24, 1862, in her parents' mansion and West Twenty-Third Street in New York City. Her mother, Lucretia Stevens Rhinelander, connected with wealthy Dutch landowners and merchants of the early nineteenth century, was the granddaughter of an outstanding American Revolutionary War patriot, General Ebenezer Stevens. After the war, General Stevens became a very successful East-India merchant. Edith Wharton's father, a man of considerable, private, inherite d wealth, did not follow a career in business. Rather, he lived a life of leisure, punctuated by his hobbies of sea fishing, boat racing, and wildfowl shooting (activities typical of wealthy men of the day). During her first few years, Edith Wharton's family alternated between New York City in the winter and Newport, Rhode Island, in the summer. At the time, Newport was a very fashionable place where New York City families of wealth might enjoy ocean breezes and participate in a ro! und of tea and inner parties, the leaving of calling cards, and constant preparations for entertaining or being entertained. When she was four years old, her parents took her on a tour of Europe, concentrating on Italy and France. She became as familiar with Rome and Paris as most children are with their hometowns. It was here that the small, red-headed child played her favorite game. Not yet able to read, she carried around with her a large volume of Washington Irving's stories of old Spain, The Alhambr a. Holding the Book carefully, often upside down, she proceeded to turn the pages and to read aloud make up stories as she went along. Whereas most children of her age would be told the familiar old folk and fairy tales of Anderson, Perrault, and the Brothers Grimm, she listened with great delight to tales of the domestic dramas of the great Greek and Roman gods of mythology. The young child rapidly learned to read, speak, and write German, French, and Italian, as a result of the efforts of governess and the extended family tours of France and Italy. Returning to America after an absence of sex years in picturesque Europe, the ten-year-old Edith viewed New York City with mixed feelings. She missed the glamour of Europe; she was distressed with the busy commercial air of much of her home city; she was delighted to join her relatives and friends on a rambling family estate at Newport. Here she continued her study of modern languages and proper manners. However, she had to return to he r father's in New York, where she spent her time perusing his library and immersing herself in the likes of Roman Plutarch and the English Macaulay, the English Pepys and Evelyn and the French Madame de Sevigne; the poets, Milton, Burns and Byron, as well as Scott, Wordsworth, Coleridge, Shelley, and Elizabeth Barrat Browning. With these writers as her models and inspiration, young Edith Wharton began to cover huge sheets of wrapping paper with her own prose and verse. Edith's family and the families of most of her friends were not in business: they lived on their incomes and investments, living leisurely lives of dining out or dinner going with much emphasis on good cooking, and sparkling conversation. Once in a while, they attended the theatre; the opera, seldom. When she was seventeen, Edith's parents decided the time had arrived for her coming out. The series of social activities that indicated to the world that she was adult enough to be invited to social entertainment without her parents as chaperones. Soon, she joined her father and mother to another trip to Europe - this time for her father's health. He died in France, when Edith was nineteen years old, and the

The Facts Are Good Enough

The Facts Are Good Enough The Facts Are Good Enough The Facts Are Good Enough By Mark Nichol A New Yorker staff writer and best-selling author recently joined the rogues’ gallery of prose practitioners who decided that because the facts aren’t good enough, embellishment is necessary and who, by doing, so, erode the already endangered social status of writing. Jonah Lehrer already in hot water at the New Yorker for incorporating some of his previously published material into articles for the magazine admitted last week that he fabricated quotations in his latest book, Imagine: How Creativity Works. Print and e-book copies of the book, which has already sold 200,000 copies and was a New York Times best-seller and top-ranked on Amazon.com, have been pulled from distribution. Lehrer, who ironically once wrote in the New Yorker about the science of failure (and whose name is German for â€Å"teacher†), resigned from the magazine. Like most individuals who have been part of an early twenty-first-century wave of high-profile literary fabricators and plagiarists, his promising career as a writer is over. I’ll leave the psychology of motivation for such invention to others to analyze. What I found pertinent to this website is the part of an article about Lehrer’s transgression that made reference to criticisms that book publishers do not double-check facts. One of the fundamentals of journalism is veracity in reporting, and most periodical publications consider assiduous research and fact-checking integral to professional reporting and writing. Some professionally produced publications including mostly magazines but some newspapers as well employ staff or freelancers responsible for conducting research and contacting sources to verify quotations and quantifiable information, even though it is the reporter or writers responsibility to submit accurate content. But lapses occur constantly: I’ve edited for several newspapers and magazines that, like many other periodicals, often have a space to acknowledge and correct significant factual errors. I’ve also read newspaper or magazine articles about incidents or events with which I was intimately familiar, and I’ve come to the conclusion that it is a given that even the most well-written article will get something wrong. Sometimes these mistakes are innocuous. At other times, they are devastatingly damaging. Book publishers are prone to allowing factual errors, as well as allowing inventions and plagiarism, to plague their industry, because, as one industry executive remarked, the onus is on the writer to provide copy free of such mistakes. Most writers strive to conduct impeccable research and transfer this dedication to the printed page, but even highly professional and very knowledgeable authors err at times. Occasionally, because of that truth, a publishing company will request that an editor thoroughly fact-check a book or at least spot-check for errors; I’ve edited dozens of books and have performed comprehensive vetting for a couple of book projects and spot-checked several others. I’ve found errors that only the most exacting expert would notice (or, perhaps, care about) and others that might have prompted a recall of the published book if they had not been discovered. Such saves happen all the time. But many other mistakes slip through and fabrication and theft of content (both more difficult to detect) are pervasive. It’s one thing to slightly alter a quotation for grammatical effect or because the original statement was elliptical and requires more context, or to rebuild one from incomplete notes. It’s one thing to restate another person’s opinions or conclusions (which might themselves not be original). These are acceptable, standard practices. It’s another thing to slide down the slippery slope of thinking that it’s too much trouble to contact sources to coax them into saying what you want them to say just reconstruct a conversation from random comments and punctuate it with a bon mot in your source’s voice that she would have said if she had thought of it. It’s another thing to agonize that your article or essay or book is lacking, and to rationalize that the only way to remedy the shortcoming is to invent or copy. Such well-intentioned deviousness seems harmless, but it’s akin, in a way, to bank robbery: The rewards are so gratifying, but the risk to oneself (and others) is hazardous, and the perpetrators almost always, eventually, get caught. The moral of the story: Whether it comes to contemplating bank robbery or writing, opt for earning your money the hard way honestly. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:Math or Maths?30 Baseball IdiomsPreposition Mistakes #1: Accused and Excited

10 Ways To Create Immediate Character Empathy

10 Ways To Create Immediate Character Empathy 10 Ways To Create Immediate Character Empathy Need fast, practical help getting readers to care about your main character? Enjoy this blog by my friend and colleague, an award-winning, bestselling novelist. JJ Guest post by Brandilyn Collins Regardless of genre, novelists must create empathy for protagonists at their first appearance. Mere actionisn’t enough! The most interesting plot won’t matter to readers if they don’t care about your main character. Here’s how to make that happen. Most of these work best when combined with at least one other. Your character must be: Need help writing your novel?Click here to download my ultimate 12-step guide. 1. Displaying a valued trait such as loyalty, love, or courage. Especially important if the protagonist soon makes a bad choice. It’s far easier to create empathy for a character right away than to erase negativity. So before he makes any negative choice, show your protagonist help a child, tend a sick person, stand up for a friend†¦ 2. Particularly good at something. People enjoy watching real talent. This approach involves details. Don’t merely tell us a hunter is efficient with a gun. Show him treating the weapon lovingly, oiling it, practicing with it. Besides a keen eye, maybe he smells prey before seeing it. 3. Treated unjustly. This approach can work on its own, although other techniques can enhance it. It’s human nature to feel bad for someone who meets injustice. 4. Wishing for something universally understood. This includes love, acceptance, purpose. Such desires help soften characters- even those who first come across as selfish or uncaring. So this is a great approach to characters harder to like. 5. Thrust into danger. Anything from facing a storm to a bad guy with a gun. But because we’ve read so many danger-filled scenes, use at least one other technique to make us care about the character. 6. Thrust into grief. The challenge here is that readers don’t yet know the character well enough to feel her pain. But resist the temptation to load in a bunch of backstory to enhance the grief. It’ll slow your story. Find ways to incorporate other empathy approaches within the action. 7. Caring for others, especially at a cost to oneself. Known as a pet-the-dog scene, the Bad Guy shows his tender side: kill the human, kiss the hound. Two points to remember when using this technique: (A) Overdone, the scene can become syrupy. (B) The caring needs to be unassuming. A true caregiver doesn’t stop to think how kind he’s being. 8. Unique, attention-getting. Your character may do off-the-wall things, may look different or think in unique ways, may have an unusual first-person voice. The possibilities are many. This approach needs to be mixed with at least one other. A character can act in all sorts of unusual ways to make you look twice. That doesn’t mean you’ll like him enough to keep reading. 9. Attempting to overcome a fear or make a change. Readers identify with this. We don’t like facing our fears or change. But two challenges: (A) Present the problem clearly enough that readers understand what’s must be overcome and why it’s so hard for the character- without loading in backstory. (B) Sometimes this is more of an internal battle. The character may be deciding whether to walk out on a relationship, or he may have conflicting desires. To make an inner struggle compelling in the opening scene, put it in the context of action. 10. Facing an inner struggle. Differs from #9 in that the character isn’t trying to make a change. She doesn’t know how to handle a burden- guilt, depression, bitterness, jealousy, hate Sometimes the character doesn’t even know she’s burdened. She may be in bondage due to intense bitterness but not realize it. In this case, give the reader just enough information to understand more about the character than the character understands about herself. Just remember that you want the reader to like your character, not think she’s an idiot. Again, it helps to mix in other approaches. Exercise Read the opening scenes to at least five novels you’ve enjoyed. Which techniques were used, and how were they combined? Then read your novel’s first scene. Will readers empathize with your protagonist by the end of it? See how others- who’ll be honest with you- react. Brandilyn Collins (www.brandilyncollins.com) is a best-selling author of 30 books. She isknown for her Seatbelt Suspense ®- fast-paced, character-driven novels with myriad twists and a thread of faith. Brandilyn teaches fiction-writing techniques in her book Getting Into Character. She has won numerous writing awards and is a frequent speaker at writers conferences. Brandilyn and her husband have three grown children and live in the Pacific Northwest. Which of her techniques above will help your work-in-progress? Tell me in the Comments below. Need help writing your novel?Click here to download my ultimate 12-step guide.

Prevention of Infection in Home Health Care Essay

Prevention of Infection in Home Health Care - Essay Example As such, this brief analysis will seek to analyze the definition of infection, types of infection/most common types of infection that exist within home health care, the modes of these different infection transmissions, ways to impede or disrupt such transmissions, and self protective equipment and its application within the home health care setting. Though home health care accounts for but a small percentage of total health care delivery within the United States, it is nonetheless a growing sector of health care deserves discussion. According to a recent study, published in 2011, there has been a high level of growth within home care; however, it still pales in comparison to the total amount of money that is expended upon hospital care. As of 2011, home care represented just 3% of total health care expenditures as compared to over 31% of total expenditure taking place with relation to traditional hospitals. However, the fact remains that even though the figure is small; it is a growi ng sector and is expected to grow a further 2.5% in the coming decade. As such, it is necessary to understand some of the key nuances that exist within home care as a function of anticipating and treating these issues in a medically expeditious means. For purposes of this brief analysis, the author will consider infection to be, â€Å"the invasion of a host organism’s bodily tissues by disease-causing organisms, their multiplication, and the reaction of the host tissues to these organisms and the toxins they produce† (Krismer 2012). With such a broad and encompassing definition, it becomes clear that infection within home care encompasses a broad range of issues; some acting as a more primal threat to health than others. It is important to note that although many journal entries have warned concerning the level of latent disease and exposure that exists within hospital and primary care, the level to which pathogens exist within the environment of the home is far less u niform. Whereas hospitals most comply with federal standards of cleanliness and procedures for disposal of an array of disease causing agents, regularly schedule cleanings, and a host of other preventative mechanisms, home care is almost invariably not nearly so tightly regulated, or sanitary. For this very reason, the prevalence of disease and the severity with which it affects patients within the given context is almost invariably higher than a similarly community of patients within a traditional medical facility. However, the prevalence of infection within the home care theater is not reason in and of itself to strongly recommend against its implementation as a means of treatment. With regards to the types of infections and the most common infections that exhibit themselves within home care, there are a number which will herein be discussed. As one might expect, the very same infectious disease agents that exhibit themselves within the hospital care front are also exhibited withi n home care; albeit, to different extents and total percentage rates than in traditional hospital care. For instance, studies on home care have typically indicated that the most common types of infections are concentric upon urinary tract infections, followed by an array of different types of skin infections, with staphylococcus aureus, and enterococcus rounding out the least

The role of social networking in building strong luxury fashion brands Dissertation

The role of social networking in building strong luxury fashion brands among the young customers in the UK - Dissertation Example Further, many researchers carry out measurement of data. The research can gather data using several methodologies. The methodologies include letting selected U.K. research respondents answer a questionnaire. The questionnaire may include a yes or no question. The current research includes a yes or now research question. The questionnaire may include letting the U.K. research respondents rank several choices from the highest to the lowest rank. The current U.K. research includes this type of methodology in the research. Further, U.K. research respondents can be asks to pick one of several alternative choices. The current U.K. research included requiring the U.K. research respondents to pick their best choice from several alternative choices. The implementation of the different methodology types includes a compulsory implementation of a clear and explicit research methodology. To be convincing, the researcher must explain the different steps taken to accomplish the methodology goals, i ncluding time-constrained objectives (Roy, 2008). Statistics. The term can be defined as the collection of research data. In addition, statistics covers the presentation of research findings. Lastly, statistics incorporates the interpretation of the research findings. ... The definition is a very common sense discussion of trend analysis. A more complex definition includes the use of quantitative statistical tools to answer a scientifically formulated research question. The trend analysis includes the gathering of both independent and dependant variables. The variables will contribute to spotting the future direction of one product, service or any other activity. Normally, trend analysis focuses on the effect of the independent variables on the dependent variables. In the current research, the independent variable is the 160 U.K. research respondents. The dependent variables are many. The dependent variable includes choosing the best social networking sites. The dependent variables also include choosing the best luxury branded fashion apparel brand. Consequently, time series statistical tools can be used to present a more convincing trend analysis forecast (Chandler, 2011). SPSS. The term refers to the modern statistical software. Under the SPSS stati stical research approach, the researcher inputs the 160 U.K. research respondents’ answers into the SPSS software. The research clicks any statistical tool choices listed in the SPSS menu. After selecting the statistical tool, the SPSS generates the results of the chosen statistical tool. By clicking on the mean statistical tool, the research can immediately expect the SPSS statistical software to generate the results of the mean statistical tool. In the current research, the research chose the mean statistical tool of the SPSS software. Next, the research clicked the frequency statistical tool choice provided by the SPSS tool. The research inputs the different dependent variables into the SPSS calculation section. Consequently, the SPSS software

Invention of the Internet Essay Example for Free

Invention of the Internet Essay Technology has also been a part of our daily lives. The implementation of technology influences the values of a society by changing expectations and realities. New inventions of technology are usually created to simplify life somehow. One of the greatest inventions in the last hundred years is the internet. The ever expanding internet has revolutionized the way Americans live their lives. The internet has a major impact on society and our culture. The internet has completely broken down the borders that our ancestors had. With the internet, everything that we could possibly want is at the click of a button. People can instantly instant message and video chat will people half way across the world. People now work from home, shop from home, do everything they possible want from home. But if people do not have access to the internet they cannot compete is this new global market place of unending ideas. In the beginning, when the internet first came into play America’s were startled and amazed by the possibilities of communication that the World Wide Web brought. He web is mainly a way that brings people together to communicate. The web is a layer of system upon system (Bowell). The Web is a continual ongoing process. It has never stopped replicating itself or processing since the first day it began. However, even though there many different systems on the web, no website is subject to special rules. The internet has become a sensation all over the world and more people use the internet than in other time in history. The internet has been a huge economic boom to our country. We now live in a global market. With the help of the internet, businesses can reach customers worldwide. Many businesses now have websites where customers do not even have to visit the store to buy their products and these companies want your business. The internet has a huge selection of items to purchase online. More people use the web to shop than ever before in history (bowell). Online shopping is the process whereby consumers directly buy goods or services from a seller in real-time over the internet. (wiki re) A majority of consumers choose online shopping for a faster and more efficient shopping experience. For customers, shopping online can mean less time traveling and lower cost. Many stores offer special sales and discounts to customers who order online. Also, traveling to the store means that customers can only go during business hours whereby ordering online is more convenient for their schedules. Conveniently, many stores online are available 24 hours a day. Online retailers have seen tremendous jumps in their online earning potential (bowell). Of course there is also disadvantages to online buying. One big disadvantage is the customers concern of how unease it would be to return the item. The customer is not absolutely positive that the item they are buying will satisfy and meet their expectations. Sometimes, returning an item can become a hassle and have to wait long periods of time to actually get the item in hand. Since the customer cannot see the merchandise they wish to purchase customers are at higher risk of fraud buy ordering online. Of course, a major concern of consumers is identity fraud. There have been many cases where hackers break into a web site and can steal a customers personal information. One unexpected disadvantage that comes with online shopping is the amount of trash that consumers produce. The more items that people purchase online, the more boxes and packaging they have to throw away. This past Christmas, New York show a 20 percent increase in paper recyclables with a parallel increase of 25 percent of online sales. The biggest buzz about the internet is social networking. One of the main uses of the internet is for relationships. The internet has revolutionized the way that people communicate with our friends and the world. People used to write letters and sent them off then waited even weeks to get a reply. Now a days, people communicating instantly through instant messaging, video chat, face book and e-mails. We can communicate instantly with people all the way across the world. Social networking sites have people set up their own personalizes profile that is just about them. (These sites help fill in the gap) These sites help everyone stay more in touch with their friends and family. Social networking seems to make the world smaller by bringing everyone together. It helps us realized the way other people live and the cultures that they have (elliot). The social networking that is in place now more closely mimics face-to-face conversation than e-mail. We are no longer restricted to rely on people in our neighborhood, church, or workplace to provide the interaction we desire (Hoover all). Social networking services expand the pool of people we have the opportunity to meet to near limitless possibilities (Hoover all). A very new popular fad that has become normal to Americans is online dating. More and more people these days are finding their partners online through dating websites.

The Importance of Ideas in The Tempest Essay -- Tempest essays

The Importance of Ideas in The Tempest      Ã‚  Ã‚  Ã‚   Shakespeare's play, The Tempest, is constructed on a framework of ideas rather than on any dramatic principle. It is "ideas" that are presented throughout, and the play is built around the presentation of these themes -- themes such as the argument over whether nature is superior to nurture or vice versa (as in the case of Caliban and Antonio, the first being one on whom all efforts at nurture "can never stick" due to the inherent baseness of his nature, the second being one whom neither nature nor nurture has availed to deter him from consciously choosing evil), the moral duties of the sovereign (in the case of Prospero and Alonso, both of whom have to go through physical or emotional distress because of their negligence, in one way or another, or these duties), the transitoriness of all material things (as in Prospero's speech following the masque), the rights of the colonialist and whether he is exploiting or educating the natives (in the case of Prospero and Cali ban), the argument over whether "enlightened" civilization is superior to the "natural man" or otherwise, and the importance of retaining social hierarchy.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is also, to a certain extent, not inaccurate to suggest that the characters, or at least the important ones, have a symbolic function. Prospero does symbolize "Art" and enlightened civilization, Caliban "Nature" and the primitive, uncontrolled succumbing to instinctual, sometimes base, urges that results from the lack of "civilization", Ferdinand and Miranda the purity and virtue of noble birth, most of the court party (Antonio, Alonso, Sebastian; on a different level, Stephano and Trinculo) the imperfection of civilization in the form of ... ...nd Political Thought." A Companion to Shakespeare. Ed.   David Scott Kastan. Massachusetts: Blackwell Publishers Ltd., 1999. 100-116. Gervinus, G.G. "A review of The Tempest." Shakespeare Commentaries. (1877):787-800. Rpt.   Scott. 304-307. More, Sir Thomas. "Utopia." The Longman Anthology of British Literature. Vol 1. Ed. David   Damrosch. New York: Addison-Wesley Educational Publishers Inc., 1999. 637-706. Platt, Peter. "Shakespeare and Rhetorical Culture." A Companion to Shakespeare. Ed. David   Scott Kastan. Massachusetts: Blackwell Publishers Ltd., 1999.   277-296. Sacks, David Harris. "Political Culture." A Companion to Shakespeare. Ed. David Scott   Kastan. Massachusetts: Blackwell Publishers Ltd., 1999. 100-116. Snider, Denton J. "A review of The Tempest." The Shakespearian Drama a Commentary: The Comedies. (1890). Rpt. Scott. 320-324.   

Gap year

There are approximately ten out of ten students that would take a gap year before attending college rather than Just applying for college right away. Undoubtedly a nice break from all this pressure would be Just perfect but not really helpful for graduates. Therefore, students that do not attend college right after high school tend to lose time. The actual concept is to register into college after graduating from high school. If graduates get a year off after high school they will not get the college experience.School is not Just about learning the essentials; it is about deciding what a student wants to be, and which college a student wants to attend. Students should not take a gap year because they are more likely to forget everything they have learned during their high school years and it also affects their motivation for learning. Students that attend college after high school without taking a gap year have a knowledgeable mind and preserve more of what they were taught in school to participate in their college courses.However, students that take a gap year tend to lose their knowledge and it will be difficult for them to get back on track. Instead of all the suffering and anxiety on making the right choice to which college to apply to, just get it over with. Rather than risking their life and career. In â€Å"The Gap Year,† Hannah Purnell (2013) argues that students are going to forget and move out of formation of the academic skills. It will be a difficult for them and they are not going to be fully prepared on the first day of college after having a gap year. Gap year There are approximately ten out of ten students that would take a gap year before attending college rather than Just applying for college right away. Undoubtedly a nice break from all this pressure would be Just perfect but not really helpful for graduates. Therefore, students that do not attend college right after high school tend to lose time. The actual concept is to register into college after graduating from high school. If graduates get a year off after high school they will not get the college experience.School is not Just about learning the essentials; it is about deciding what a student wants to be, and which college a student wants to attend. Students should not take a gap year because they are more likely to forget everything they have learned during their high school years and it also affects their motivation for learning. Students that attend college after high school without taking a gap year have a knowledgeable mind and preserve more of what they were taught in school to participate in their college courses.However, students that take a gap year tend to lose their knowledge and it will be difficult for them to get back on track. Instead of all the suffering and anxiety on making the right choice to which college to apply to, just get it over with. Rather than risking their life and career. In â€Å"The Gap Year,† Hannah Purnell (2013) argues that students are going to forget and move out of formation of the academic skills. It will be a difficult for them and they are not going to be fully prepared on the first day of college after having a gap year.

Lady Macbeth – Human Weakness

Lady Macbeth in William Shakespeare’s play ‘Macbeth’ is a character who suffers greatly in because of her human weakness, which is her vaulting ambition. This ambition is not for her, but for her husband. This woman, who seemed so in control at the beginning of the okay, only cared for her husband and his success, later becomes so consumed with guilt and remorse that it results in her tragic death. Through the discussion of characterisation and lkey scenes, I shall reveal that Lady Macbeth’s human flaw is   not only a major contributor to the ruthlessness of her husband but creates a huge influence in how the play unfolds.The effect of Lady Macbeth’s ambition and compassion towards her devoted husband is immediately shown in the first scene of which she appears. When she receives a letter from Macbeth informing her on his meeting with the three witches, who they promise him that he will be king. This is, in Lady Macbeth’s eyes, his rightful position and by her first words, ‘Glamis art thou cawdor/ and shalt be what thou art promised’ makes us instantly recognise that she will stop at nothing to make sure that he gets what she feels Macbeth deserves.So when Lady Macbeth’s disturbing soliloquy about her becoming un-womanly to make sure her plan to kill Duncan will not fail, is not all of a surprise. She calls upon the spirits of evil in her quest to become completely absent of feeling and emotion. ‘Come you spirits, which tend on mortal thoughts/ unsex me here and fill me from the crown to toe/ top-full of direst cruelty’. She wishes for all her innate womanly qualities to disappear and replace it with evil ‘Come to my woman’s breasts and take my milk for gall’.She calls upon the evil spirits to prevent her in failing her mission to make her husband king. ‘no computions visiting of nature/ shall shake my fell purpose’. She asks for ‘Come thick night, and pall thee to the dunnest smoke of hell’ to hide her malicious thoughts and plans from everyone. As well as wishing for herself to become overwhelmed with ambition and callousness, she wants her husband to do the same. As in the same soliloquy she states her concerns for Macbeth that his soul is ‘too full of the milk of human kindness/ to catch the nearest way’.This means that she thinks that Macbeth’s natural kindness is a bad thing and that he would be unable to murder Duncan, the quickest way to become king. However, when Macbeth returns home from fighting he is greeted with the plan to kill Duncan. At first he refuses to co-operate but his wife manipulates him to change his mind. She throws at him insults, such as ‘once you durst do it, then you were a man’ and to call a man who just fought bravely for his king a coward in a mighty insult. She also throws at him ‘From this time such I account thy love’.At the end, in order to make sure Macbeth does commit the unnatural deed she tells him a disturbing image of her with her newborn child ‘And dash'd the brains out, had I so sworn as you’. Even so, if Lady Macbeth was a heartless, truly selfishly ambitious and a ruthless character then she would not have to call upon spirits to help become evil and take all her womanly qualities. Thus implying that she has womanly qualities that she wants rid of. And Shakespear makes us weary of this by allowing her to speak her thoughts and agony’s but only when Macbeth is not around.When Macbeth commits the murder, in Act 2, he is truly distraught and cannot think correctly and brings back the blood laden daggers with him. So Lady Macbeth, again, takes control of the situation. Earlier in the scene Lady Macbeth, who we first thought would commit the murder could not as ‘had he not resembled my father as he slept/ I’d had done it’. This shows flaw in her ruthlessness and shows th at her calling of evil did not completely work. It also shows that her human weakness, has weakness’ in itself. However she collects herself and brings the daggers back to Duncan’s body. To do this must have taken super human strength.

Cars enslave us rather than liberate us. Do you agree essays

Cars enslave us rather than liberate us. Do you agree essays Cars have been in use since the year 1870. Since then their number on the roads has increased many times over. They also went through a lot of changes, both on the outside as well as on the inside. Cars seem to have made our live easier, more convenient. Nevertheless in my opinion more cars give us much more problems than they solve. The first problem is money. You have to earn a considerable amount of money to be able to afford one. The prices of new cars are so high that you usually need to take a credit to buy one. The subsequent costs of insurance, tax and repairs also tend to be quite expensive. This leads to another problem, meaning car theft. This is a serious threat to consider as it is not uncommon that cars are stolen. You can try to protect you car by installing car alarms or buying a place in a guarded parking lot. Unfortunately such solutions generate more costs and make having a car even more expensive. Last but not least there are problems connected with society. The large amount of cars has led to an increase of noise levels in city areas and along main road routs. It has also lead to a decrease of air quality in previously mentioned areas. This makes life more and more difficult in large city areas as people become ill from breathing toxic fumes or from noise and large amount of stress caused by traveling in heavy traffic. In contrast it must be admitted that cars make certain things easier for us. For example we can get from on place to another without having to wait for a bus or a train and you can get straight to the derided spot not only to the bus stop or a station. To conclude, cars help us a lot but enslave us even more. It is time to think what can be done to lessen the cars bad influence on our lives. Or are we too used to our present lives to look for alternatives for cars? ...

Good At, Good In, and Good With

Good At, Good In, and Good With Good At, Good In, and Good With Good At, Good In, and Good With By Maeve Maddox A reader wonders about the difference between saying, â€Å"I’m good in English† and â€Å"I’m good at English†: I always felt that theres a different nuance there when Im saying it. I just cant pinpoint it exactly. One of the numerous meanings of good is â€Å"competent, skillful, clever at or in a certain action or pursuit.† The two expressions in the reader’s question are often used interchangeably, but generally speaking, â€Å"good at† is used with an activity: He’s good at football. She’s good at product design. Her mother is good at Trivial Pursuit. When Fatima was only six, she was good at drawing. When it comes to school subjects, both â€Å"good at† and â€Å"good in† are used: Jere is good at math: he always finishes first. Jere is good in math: he makes all A’s. It’s difficult to formulate a rule for â€Å"good in.† An actor can be â€Å"good in a role.† Someone who is â€Å"good at sex† is said to be â€Å"good in bed.† A level-headed friend is â€Å"good in an emergency.† A similar expression used to indicate competency is â€Å"good with†: Because Daiki is good with numbers, he plans to study accounting. Maribel is good with children; she wants to be an elementary teacher. Amos is good with his hands; he remodeled the entire house. Lilah is good with money; she saves at least 40% of her allowance every week. Here are some examples of all three expressions as used on the Web: Michael Phelps:  Good at swimming, better at golf Why are  humans  and dogs so  good at  living together?   School shootings: Were good at finding fault, not so good at finding a solution Is it true that people who are good at music can learn a language sooner? Are you good in a crisis? Are pit bulls good with kids? Are you good or awful with money? When it comes to using prepositions in idioms, memorization is often necessary. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:5 Uses of InfinitivesThe Writing ProcessApostrophe with Plural Possessive Nouns

Leadership discussion broad Essay Example | Topics and Well Written Essays - 250 words - 2

Leadership discussion broad - Essay Example On the other hand, firms which are stuck in the middle of the two strategies make the lowest returns because they can neither build their image of the product of products or services of the highest quality or distinct features consistently nor that of a cost effective provider consistently. A cost leader selects product differentiation at a low to moderate level. Differentiation incurs more cost as more resources are required to be spent in making the product unique. Therefore, a cost leader goes for differentiation which is not markedly inferior to its competitors competing through differentiation, but is achievable at a low cost. A cost leader does not add a unique feature until it is wanted by the customers or it has been done by the competitors (Hill and Jones, 2008, p. 121). A cost leader attracts the customers by charging them a lower price compared to what they are charged by the competitors, but this tendency to charge the lower price is jeopardized when the cost leader also tries to become a differentiator. Consequently, revenues are

Gamal Abdel Nesser's Speech in 1956 Essay Example | Topics and Well Written Essays - 250 words

Gamal Abdel Nesser's Speech in 1956 - Essay Example Economic and social dominance of the British over Egypt prompted a revolution in 1952 with King Farouk 1 being dismissed. Gamal Abdel Nasser took the reigns of power with the first step being the nationalization of the Suez canal (Nasser 1956). The British imperialists condemned such a move, noting they were significant stakeholders. Such tendencies prompted Nasser to present a speech condemning western powers for was deemed as internal interference. The presentation of the speech by Gamal Abdel Nesser was in reaction to perceived meddling by foreign powers like France and Britain in the affairs of Egypt. The Suez Canal was at the point of controversy and Nesser was presenting his speech to the Arab nation in condemning imperialistic tendencies (Nasser 1956). The idea of controlling the Suez Canal by Britain was seen as extreme aggression and Nesser wanted to prepare the Egyptians to defend and protect the national resources that were critical for the well-being of Egypt. Ideally, the speech was to enlighten the Egyptians of their rights and freedoms in so far as their interest was concerned (Nasser 1956). Nasser, Gamal Abdel. Speech on the Suez Canal, Egypt 1956. U.S. Department of State, The Suez Canal Problem, 26 July - 22 September 1956, Publication No. 6392.  

Corporate Strategy of Halifax and the Bank of Scotland Essay

Corporate Strategy of Halifax and the Bank of Scotland - Essay Example From a building society with a long history of lending to local working people who build their homes, Halifax demutualized in 1997 officially becoming Halifax plc. Shortly before, it merged with the Leeds Permanent Building Society and acquired Clerical Medical Fund Managers, a British life insurance company. When Halifax was listed at the London Stock Exchange in June 1997, more than 7.5 million customers became stockholders of the new bank, and it became the fifth largest company in the UK in terms of market capitalization. The new publicly-listed company continued to expand its consumer base with the acquisition of Birmingham Midshires Building Society in 1999. The Bank of Scotland (BoS) has been one of the two largest banks in Scotland, in competition primarily with the Royal Bank of Scotland. It is considered the oldest surviving bank in the UK. Prior to merging with Halifax in 2001, the BoS had little presence in Wales and England. Its strength was limited in the corporate and business sectors. Prior to the 2001 merger with Halifax, its strategy of trying to reach out to markets outside the UK and to establish a retail or mass consumer presence was at times, erratic. Riding the spate of consolidation and mergers in the late 1990s, the BoS made a bold move to take over National Westminster Bank (NatWest), a much larger bank in from late 1999 to early 2000, but was defeated in the final bid by the Royal Bank of Scotland. The BoS also made forays into the markets outside UK - establishing a presence in Australia, with its purchase of Perth-based Bank of Western Australia, in addition to its presence in the United States, Moscow and Singapo re. It however sold its New Zealand bank asset, the Countrywide Bank of New Zealand to Lloyds TBS in 1998. The Bank of Scotland's attempt to establish a wide presence in retail banking in the United States was characterized by controversy. The deal with Christian preacher Pat Robertson folded after the evangelist's racist and sexist comments about Scotland were scored by civil rights groups. In 2001, the 10.8 billion-pound merger between Halifax and the Bank of Scotland, resulting in Halifax Bank of Scotland (HBOS) was called by the company executives as "the new force in banking" (Burt & Crosby n.y.). As a result, HBOS has now 22 million customers across the UK or two out of five households. Halifax, the consumer champion brought into the table, financial strength and scale, new products and channels and innovation. The Bank of Scotland, the old hand at commercial lending, allowed Halifax shareholders to fulfill its diversification strategies, and offered its lending capability and culture, opportunities in the small-and-medium and corporate markets, enhanced retail opportunities and partnership expertise. The strategic directives of the new company rested in its business balance (retail and commercial lending), leading brands (18 in all), market power (UK's number four financial service company) and management strength. Two strategies underpin HBOS drive to become UK' s fastest growing financial services company: one is through diversification of its services across all markets, and two, offering low rates and fees to ramp up volumes and to further achieve competitive pricing. The diversified strategy of the newly formed HBOS was reflected in five main banking divisions:

Use of ethical behavior will pay off in the long-run

Use of ethical behavior will pay off in the long-run Ethical behavior is morally accepted as being good and right in a particular situation. The society-at-large is always demanding high ethical and moral standards from organizations. Unethical behavior is always seen as a virus working on the society and eating it up. In a business organization, the top level managers have a big part to play when it comes to ethical issues. How they react when it comes to ethical dilemmas makes a big difference as to how the other employees of that organization will face the same situation. A big example is what Johnson Johnson Company executives did when the Tylenol poisoning took place. They pulled out all the stocks out of the market even thou it cost them millions of dollars, because the management knew it was the ethical thing to do. It uplifted their image amongst its customer base rather than downgrading it since the customers could see that the company had their best interests at heart. That particular reaction set a big example for other org anizations throughout the world to follow. When it comes to ethical behavior in the long run, I believe it will pay off for any organization. In todays intense business environment its more important than ever to have strong ethical programs in place. In a survey conducted by the ethics resource centre on more than 4,000 employees, one third had witnessed ethical misconduct in the past year (Flynn, 1995). Ethical standards depict behaviors morally accepted as good and right as opposed to bad or wrong in a particular setting it is particularly crucial for the business for a number of reasons. For example, murder and robbery are not only illegal but are universally regarded as wrong, while dishonesty , while not necessarily illegal, is usually thought to be immoral. They are created and adopted by people who are interested primarily in ensuring there are guidelines for behavior for the group members. For example, doctors and lawyers have ethical codes of practice which they sear to uphold as part of their professional practice. Ethics in the society carries a lot of value, so I believe that ethical behavior is what all working professionals should aim to have. However its not just the ethical attributes that the employees and organizations should have, but also the behavior they put forward with regards to those ethical issues is also important. To build a good career one should live there life by rules of ethics in order to safeguard themselves and also society as a whole. Most business experts suggest that establishing a code of conduct can help the company to behave ethically. A code of conduct is a formal document stating the principles and the ethical rules it expects the employees to follow in the organization. Ethical standards protect the business from scandals and prevent them in the future. Ethical statements imply the employees, business associates, and the larger community a framework of the companys operating principles (rules and regulations) which needs to be followed, why the company exists, what the company believes in, and how it goes about to comply with its professed beliefs. In addition, reviewing the standard operating procedures and performance measurements will ensure the business owners and managers that it is well structured and does not encourage unethical behavior. Studies has shown that organizations are now increasingly take account of ethical considerations, there has been a shift from traditional profit and free market bu siness approach to ethical approach, in favor of consumer interests. Practicing ethical behavior can develop the business to great heights. High ethical behaviors will set high standards and put the work practices of the organization to high levels. It will develop a discipline which will help your business to succeed. It will also build teamwork amongst employees. They will show respect for the organization, its culture and top level management. It will build trust and confidence among colleagues. Also organizations which practice ethical standards can attract good short and long term investment. Investors will definitely see it more viable to associate itself which businesses who put ethical issues to high regards hence uplifting the investors image in the society and the business environment. Most investors believe that it is important for companies to consider ethical and social issues alongside financial issues in order for them to be sustainable and remain competitive in the long run. Ethical investors are essentially concerned with how profit is made and looks to maximize profit at the same time trying to minimize and avoid negative social effects. On the positive side, the public will begin to recognize and to honor individual companies for their contributions to solving most obdurate problems. This puts companies in a very strong situation since all the stake holders like shareholders, government, employees, suppliers and local communities benefit Ethical investments is one way of responding to issues of social responsibility in business decisions and activities and avoiding being self serving. Socially responsible factors in areas of public concern include the environment, sustainability, and globalization. Behaving ethically also improves the quality of work life and enhances the role of every employer in creating an environment where employee pride blossoms and theft losses disappear. There is reduced corruption when employees are treated with fairness and are valued as individuals, as they take pride in their organization. Positive results are achieved when employees are given a basis for trust and respect to live by. If employees believe all are held to similar high standards, they likely will feel better about themselves, their colleagues, their organization and behave ethically when dealing with customers and business associates. Research over the years have proved that consumers are used to buying products from companies that have public recognition, a company record or being promoted. Enhancing customer loyalty to the brand is probably the single most powerful incentive for convincing companies to adopt ethics as a way of life. Another advantage of behaving ethically is that it promotes better staff retention and attraction; good organizations cannot function without good people. Ethical organizations have increased commitment by employees as good employees want to work with responsible and ethical employers. When a company fails to be a good employer they lose good staff and it reduces the possibility of attracting good new-comers. Many business want employees to behave ethically because such a reputation is good for business which in turn can mean larger profits. How one behaves in the workplace helps them in building a good reputation and praises over the years to come. Similarly, encouraging employees to act ethically can save money by reducing employee theft, down time and lawsuits. It is noticed that that when employees dont show respect for the company and colleagues, it encourage many forms of theft such unnecessary phone calls on company account and taking office supplies home. It is important that employees have a clear understanding of their organizations ethical standards and a feeling of management support for acting within those standards. Teaching ethics to an employee is not always effective. Management must set examples by their personal alignment with ethical standards and principles. Thus, Managers have to always keep in mind that leading by example is the first step in developing a culture of ethical behavior in the organization. PART TWO; Q2) Within the business context, businesses are expected to have good ethical values and act socially responsible. The problem is that the ethics of a business is a mixture of the individual sets of ethics. This is why it is important to have good individuals as employees. it is also equally important that when you go to work somewhere that you feel like you share the values of those you work with. Ethic is not just talking about the right thing. It is doing what is the right in every decision that is made. Based on the above observation discuss the impact on society that ethical leaders can make As the world business platform is growing rapidly, more business leaders and are now waking up to the reality of social responsibility and good organizational ethics. The opinion of the society is re-shaping expectations and standards on how leaders should perform with regards to the general public. Injustice around the world is becoming more visible and less acceptable and behavior of leaders is becoming more transparent every day. Leaders now have real incentives when they do the right thing, but they do have disincentives for doing things that are unacceptable in todays world. Leaders show ethical behaviors when they do what is morally right, and good, and when they help to elevate followers moral awareness. Ethical leaders must generate the right conditions and organizational culture for the development of ethical behavior amongst society members. Every community has leaders to look after its interests and protects its rights. However in todays world, many people do not have faith in leaders and hold them responsible for many of their problems. Ethical leaders should be people-oriented and always aware of how their decisions affect others. They serve the society with compassionate interests. This becomes the only way ethical leaders are able to motivate followers and put needs and interest of group before their own. When these leaders act ethically than the people in the society will follow them. The respect and trust the people put in their leaders will lead them to follow the same values that the leaders do. The leaders have a big responsibility on their shoulders when it comes to guiding the society to follow these ethical principles. They act as role models for the society. What they do in their day to day life becomes the corner stone for the followers. Leaders also play an important role in social responsibility.   The keys issues involved are the health and safety of every employee. Great leadership includes establishing health and safety as a value and affirming that safety by allowing employees adequate time to prepare for evacuation. Organizations blossom when leaders take responsibility to ensure that works are performed ethically. Ethical behavior should start at the top level management, so that employees also ensure ethical standards are maintained. However if leaders want to be more effective than they need to have good employees working for them in the first place. These employees should be able to carry on the leaders values and follow the same principles when the leader is not around. They should be people who can be trusted enough to be given such a big responsibility. They should be able to promote right actions to inspire the performance of individuals and the culture as a whole.  They Leaders contribute to the success of the society and influence the choices made by the members and businesses in carrying out day-to-day activities. To conclude, every society needs leaders who take personal responsibility for their decisions. People should be able to trust their leaders and see the difference between good and bad.

Essay --

Preservation and Conservation Methods Preservation is a crucial element in the whole operation of a records programmed. The aim of archival preservation is to prolong the usable life of useful research information in two ways. First, preventive preservation seeks to reduce risks of damage and to slow down the rate of deterioration. This aim is usually accomplished by selecting good quality materials and by providing suitable storage environments and safe handling procedures. Secondly, prescriptive preservation is a means of identifying and treating or copying damaged materials to restore useful access to the information. A variety of methods exist to protect audiovisual materials physically and ensure their stability and security. Environmental controls, the use of quality storage containers and good handling practices will help extend the life of archival materials. 2.6.1 Techniques of preservation Proper Care and Handling of Audio Visual Materials Taking care when handling any collection item is one of the more effective, cost-efficient, and easily achieved preservation measures. General †¢ Wash and thoroughly dry hands before handling A/V materials †¢ Store and handle materials in a clean environment †¢ Keep food and drink away †¢ Do not touch playing surface(s) †¢ Keep playback equipment clean and well maintained †¢ Allow materials from cool storage to acclimate to room temperature before playing back Discs †¢ Handle grooved discs (78s, 45s, LPs, lacquer discs) by the edge and label areas only †¢ Handle optical discs (CDs, DVDs) by the edge and center hole only Magnetic tape (Cassettes, Audio and Video) †¢ Handle by the outer shell only †¢ Do not touch the spools 2.6.2 Storage Audiovisual are made of modern materials that may have inh... ...n general scope within the institutional objectives in supporting the outreach programs aims Exhibition Exhibition Details Nation’s Memoir ï‚ § Exposing the audiences to the interesting places, important events and people both the ordinary one and includes the extraordinary who have take part in developing the country into what it is now – a proud nation. The Galleria ï‚ § It has been planned to a suitable period for viewing to our audiences to be on our daily opening hours and open for reservation for particular purpose of visit. The Galleria included several Malaysia’s valued audiovisual records and archives on our collection. It could be referred to be ‘birth certificates’ for our beloved country. The related items in The Galleria may covers subject ranging from cultural heritage, historical places, and other appropriate items to be showed to the audiences.

Cultural Influences on Social Cognition and Behavior Essay

There was once a time when I met a Filipino family in the park. The most famous hospitality of Filipinos was showed to me. They have invited me to join them for snacks — something that a typical American would not do even to fellow American. However, these people became friendly to me even though they know that I am not among their own race. I was able to identify with them because I have experienced the real essence of having a family, something I am not seeing in most American families. With that encounter, they have thought me to also be concern with other people. More than that, they have showed me that we can unite amid cultural differences and that we can trust people even at the first meeting; and through that we can have connections. I found this influences to easy come to my senses and being because I have been observing families in my own community and I have not found anyone or family as hospitable as them. That is because I was able to identify with them. I was vulnerable because it was my first time to experience such hospitability from other people who possess different culture other than what I have been practicing. Americans have become very individualistic and have failed to show such culture to other people even in our own kind. I was able to process my thoughts and feelings in terms of dealing with other cultures because I have experienced another culture first hand, more than what I can read from books and periodicals. What I have experienced and learned through the encounter is definitely a positive influence. Because their culture has encouraged me to learn more about other cultures and practices of other people and they have helped me understand the differences of cultures. Reference Huitt, W. (2006). Social cognition. Educational Psychology Interactive. Valdosta, GA: Valdosta State University. Retrieved May 13, 2008 from http://chiron. valdosta. edu/whuitt/col/soccog/soccog. html.

Kitsch Internet Cafe Business Plan

KITSCH INTERNET CAFE Table of Contents 1. Executive Summary5 1. 1 Objectives6 1. 2 Keys to Success6 1. 3 Mission6 1. 4 Risks7 2. Company Description7 2. 1 Company Ownership7 2. 2 Start-up Summary8 2. 3 Company Locations and Facilities10 3. Description of Services11 3. 1 Competitive Comparison11 3. 2 Service Description11 3. 3 Fulfillment12 3. 4 Technology12 3. 5 Future Services12 4. Market Analysis13 4. 1 Target Market Segment Strategy13 4. 1. 1 Market Trends13 4. 1. 2 Market Needs13 4. 2 Market Segmentation14 4. Service Business Analysis15 4. 3. 1 Competition and Buying Patterns16 4. 3. 2 Business Participants16 4. 3. 3 Distributing a Service17 5. Marketing Strategy18 5. 1 Strategy Pyramid18 5. 1. 1 Attract Power Internet Users18 5. 1. 2 Social Hub18 5. 1. 3 Attract Novice Internet Users19 5. 2 SWOT Analysis19 5. 2. 1 Weaknesses20 5. 2. 2 Opportunities20 5. 2. 3 Threats20 5. 2. 4 Strengths21 5. 3 Competitive Edge21 5. 4 Marketing Strategy21 5. 4. 1 Pricing Strategy22 5. 4. 2 Promoti on Strategy22 5. 5 Sales Strategy23 5. 5. 1 Sales Forecast23 . 6 Milestones26 6. Operating Plan27 6. 1 Personnel Plan27 7. Financial Plan29 7. 1 Start-up Funding29 7. 2 Important Assumptions31 7. 3 Key Financial Indicators32 7. 4 Break-even Analysis32 7. 5 Projected Profit and Loss33 7. 6 Projected Cash Flow37 7. 7 Projected Balance Sheet40 7. 8 Business Ratios42 8. Appendix46 Kitsch Internet Cafe Executive Summary Kitsch, unlike a typical cafe, will provide a unique forum for communication and entertainment through the medium of the Internet. Kitsch is the answer to an increasing demand. The public wants: (1) access to the methods of communication and volumes of information now available on the Internet, and (2) access at a cost they can afford and in such a way that they aren't socially, economically, or politically isolated. Kitsch’s goal is to provide the community with a social, educational, entertaining, atmosphere for worldwide communication. Highlights [pic] 1. 1 Objectives Kitsch’s objectives for the first three years of operation include: †¢ The creation of a unique, upscale, innovative environment that will differentiate Kitsch from local coffee houses. Educating the community on what the Internet has to offer. †¢ The formation of an environment that will bring people with diverse interests and backgrounds together in a common forum. †¢ Good coffee and bakery items at a reasonable price. †¢ Affordable access to the resources of the Internet and other online services. 1. 2 Keys to Success The keys to the success for Kitsch a re: †¢ The creation of a unique, innovative, upscale atmosphere that will differentiate Kitsch from other local coffee shops and future Internet cafes. †¢ The establishment of Kitsch as a community hub for socialization and entertainment. The creation of an environment that won't intimidate the novice user. Kitsch will position itself as an educational resource for individuals wishing to learn about the benefits the Internet has to offer. †¢ Great coffee and bakery items. 1. 3 Mission As the popularity of the Internet continues to grow at an exponential rate, easy and affordable access  is quickly becoming a necessity of life. Kitsch provides communities with the ability to access the Internet, enjoy a cup of coffee, and share Internet experiences in a comfortable environment. People of all ages and backgrounds will come to enjoy the unique, upscale, educational, and innovative environment that Kitsch provides. 1. 4 Risks The risks involved with starting Kitsch were: †¢ Will there be a demand for the services offered by Kitsch in Nicosia? †¢ Will the popularity of the Internet continue to grow, or is the Internet a fad? †¢ Will individuals be willing to pay for the service Kitsch offers? †¢ Will the cost of accessing the Internet from home drop so significantly that there will not be a market for Internet Cafes such as Kitsch? Company Description Kitsch, is located at the area of Agioi Omologites at 15 Chiou Street, offering the community easy and affordable access to the Internet. Kitsch is providing full access to email, WWW, FTP, Usenet and other Internet applications such as Telnet and Gopher. Kitsch will also provide customers with a unique and innovative environment for enjoying great coffee, specialty beverages, and bakery items. Kitsch is appealing to individuals of all ages and backgrounds. The instructional Internet classes, and the helpful staff that Kitsch provides, will appeal to the audience that does not associate themselves with the computer age. This educational aspect attracts younger and elderly members of the community who are rapidly gaining interest in the unique resources that online communications have to offer. The downtown location will provide business people with convenient access to their morning coffee and online needs. 2. 1 Company Ownership Kitsch is owned by M & T Corporation with the manager Loizos Loizou to possess the main share (80%). 2. 2 Start-up Summary Kitsch’s start-up costs covered coffee making equipment, site renovation and modification, capital to cover losses in the first year, and the communications equipment necessary to get its customers online. The communications equipment necessary to provide Kitsch’s customers with a high-speed connection to the Internet and the services it has to offer make up a large portion of the start-up costs. These costs included the computer terminals and all costs associated with their set-up. Costs were also designated for the purchase of two laser printers and a scanner. Additional to those, one espresso machine, an automatic coffee grinder, and minor additional equipment will be purchased from Petersons ltd. The building at 15 Chiou Street required funds for renovation and modification. A single estimated figure was allocated for this purpose. The renovation/modification cost estimated included the costs associated with preparing the building for opening business. Start-up Expense Details: †¢ 11 computers = â‚ ¬22,000 †¢ two printers = â‚ ¬1,000 †¢ one scanner = â‚ ¬500 †¢ software = â‚ ¬810 †¢ one espresso machine = â‚ ¬10,700 †¢ one automatic espresso grinder = â‚ ¬795 †¢ other fixtures and remodeling: o two coffee/food preparation counters = â‚ ¬1,000 o one information display counter = â‚ ¬1,000 o one drinking/eating counter = â‚ ¬500 o sixteen stools = â‚ ¬1,600 o six computer desks w/chairs = â‚ ¬2,400 o stationery goods = â‚ ¬500 o two telephones = â‚ ¬200 o decoration expense = â‚ ¬13,000 Start-up | | | | |Requirements | | | | | |Start-up Expenses | | |Legal |â‚ ¬500 | |Stationery etc. â‚ ¬500 | |Brochures |â‚ ¬500 | |Consultants |â‚ ¬2,000 | |Insurance |â‚ ¬700 | |Rent |â‚ ¬1,445 | |4-group Automatic Coffee Machine |â‚ ¬10,700 |Bean Grinder |â‚ ¬795 | |Computer Systems (x11), Software, Printer, Scanner |â‚ ¬24,310 | |Communication Lines |â‚ ¬840 | |Fixtures/Remodel |â‚ ¬20,000 | |Total Start-up Expenses |â‚ ¬62,290 | | | | |Start-up Assets | | |Cash Required |â‚ ¬24,000 | |Start-up Inventory |â‚ ¬2,000 | |Other Current Assets |â‚ ¬0 | |Long-term Assets |â‚ ¬0 | |Total Assets |â‚ ¬26,000 | | | | |Total Requirements |â‚ ¬88,290 | 2. 3 Company Locations and Facilities A site has been chosen at 15 Chiou Street in Agioi Omologites. This site was chosen for various reasons, including: †¢ Proximity to the downtown business community. †¢ Proximity to trendy, upscale restaurants such as Bagatelle, Steak & Co, Paragadi fish restaurant, Aperitivo Jet Set and others †¢ Parking availability. †¢ Low cost rent – â‚ ¬. 85 per square foot for 1700 square feet. †¢ High visibility. All of these qualities are consistent with Kitsch's goal of providing a central hub of communication and socialization for the Eugene community. Description of Services Kitsch is providing full access to email, WWW, FTP, Usenet and other Internet applications such as Telnet and Gopher. Printing, scanning, and introductory courses to the Internet are also available to the customer. Kitsch also provides customers with a unique and innovative environment for enjoying great coffee, specialty beverages, and bakery items. 3. 1 Competitive Comparison Kitsch is the first Internet cafe in Agioi Omologites. Kitsch differentiates itself from the strictly-coffee cafes in Agioi Omologites by providing its customers with Internet and computing services. 3. 2 Service Description Kitsch provides its customers with full access to the Internet and common computer software and hardware. Some of the Internet and computing services available to Kitsch’s customers are listed below: †¢ Access to external POP3 and IMAP email accounts. †¢ Customers can sign up for a Kitsch email account. This account will be managed by Kitsch servers and accessible from computer systems outside the Kitsch network. †¢ FTP, Telnet, Gopher, and other popular Internet utilities will be available. †¢ Access to Netscape, Google Chrome, Mozilla Firefox and Internet Explorer browser. †¢ Access to laser and color printing. †¢ Access to popular software applications like Adobe PhotoShop and Microsoft Office. Kitsch also provides its customers with access to introductory Internet and email classes. These classes will be held in the afternoon and late in the evening. By providing these classes, Kitsch builds a client base familiar with its services. The computers, Internet access, and classes wouldn't mean half as much if taken out of the environment Kitsch provides. Good coffee, specialty drinks, bakery goods, and a comfortable environment provide Kitsch customers with a home away from home. Kitsch is a place to enjoy the benefits of computing in a comfortable and well-kept environment. 3. 3 Fulfillment Kitsch obtains computer support and Internet access from Logitech Computers located in Agioi Omologites. CYTA and CYTACOM Solutions provide the Internet connections and network consulting. Petersons ltd will provide Kitsch with coffee equipment, bulk coffee, and paper supplies. A contract for the bakery items has not been yet completed. 3. 4 Technology Kitsch invests in high-speed computers to provide its customers with a fast and efficient connection to the Internet. The computers are reliable and fun to work with. Kitsch will continue to upgrade and modify the systems to stay current with communications technology. One of the main attractions associated with Internet cafes, is the state of the art equipment available for use. Not everyone has a Pentium PC in their home or office. 3. 5 Future Services As Kitsch grows, more communications systems will be added. The possibility of additional units has been accounted for in the current floor plan. As the demand for Internet connectivity increases, along with the increase in competition, Kitsch will continue to add new services to keep its customer base coming back for more. Market Analysis Kitsch is faced with the exciting opportunity of being the first-mover in Nicosia’s cyber-cafe market. The consistent popularity of coffee, combined with the growing interest in the Internet, has been proven to be a winning concept in other markets and will produce the same results in Nicosia. 4. 1 Target Market Segment Strategy Kitsch intends to cater to people who want a guided tour on their first spin around the Internet and to experienced users eager to indulge their passion for computers in a social setting. Furthermore, Kitsch is a magnet for local and professionals who desire to work or check their email messages in a friendly atmosphere. These professionals will either use Kitsch's PCs, or plug their notebooks into Internet connections. Kitsch's target market covers a wide range of ages: from members of Generation X who grew up surrounded by computers, to Baby Boomers who have come to the realization that people today cannot afford to ignore computers. 4. 1. 1 Market Trends A market survey was conducted in the Fall of 2007. Key questions were asked of fifty potential customers. Some key findings include: †¢ 35 subjects said they would be willing to pay for access to the Internet. †¢ One euro per hour was the most popular hourly Internet fee at that time. †¢ 24 subjects use the Internet to communicate with others on a regular basis. 4. 1. 2 Market Needs Factors such as current trends, addiction, and historical sales data ensure that the high demand for coffee will remain constant over the next five years. The rapid growth of the Internet and online services, that has been witnessed worldwide, is only the tip of the iceberg. The potential growth of the Internet is enormous, to the point where one day, a computer terminal with an online connection will be as common and necessary as a telephone. This may be 10 or 20 years down the road, but for the next five years, the online service provider market is sure to experience tremendous growth. Being one of the first’s cyber-cafe in Nicosia, Kitsch will enjoy the first-mover advantages of name recognition and customer loyalty. Initially, Kitsch will hold a 100 percent share of the cyber-cafe market in Nicosia. In the next five years, competitors will enter the market. Kitsch has set a goal to maintain greater than a 50 percent market share. 4. 2 Market Segmentation Kitsch's customers can be divided into two groups. The first group is familiar with the Internet and desires a progressive and inviting atmosphere where they can get out of their offices or bedrooms and enjoy a great cup of coffee. The second group is not familiar with the Internet, yet, and is just waiting for the right opportunity to enter the online community. Kitsch’s target market falls anywhere between the ages of 15 and 50. This extremely wide range of ages is due to the fact that both coffee and the Internet appeal to a variety of people. In addition to these two broad categories, Kitsch's target market can be divided into more specific market segments. The majority of these individuals are students and business people. See the Market Analysis chart and table below for more specifics. [pic] Market Analysis | | | | |Year 1 |Year 2 |Year 3 | |Unit Sales | | | | |Coffee- average |12,016 |14,068 |15,475 | |Specialty Drinks- average |6,654 |7,913 |8,705 | |Email Memberships |8,703 |10,505 |11,556 | |Hourly Internet Fees | 38,269 |46,365 |51,002 | |Baked Goods- average |32,673 |42,150 |46,365 | |Total Unit Sales |98,315 |121,001 |133,103 | | | | | |Unit Prices |Year 1 |Year 2 |Year 3 | |Coffee- average |â‚ ¬1. 00 |â‚ ¬1. 00 |â‚ ¬1. 00 | |Specialty Drinks- average |â‚ ¬2. 00 |â‚ ¬2. 00 |â‚ ¬1. 00 | |Email Memberships |â‚ ¬10. 00 |â‚ ¬10. 00 |â‚ ¬10. 00 | |Hourly Internet Fees |â‚ ¬2. 50 |â‚ ¬2. 50 |â‚ ¬2. 50 | |Baked Goods- average |â‚ ¬1. 25 |â‚ ¬1. 25 |â‚ ¬1. 0 | | | | | | | | | | | | | | | | |Sales | | | | |Coffee- average |â‚ ¬12,016 |â‚ ¬14,068 |â‚ ¬15,475 | |Specialty Drinks- average |â‚ ¬13,308 |â‚ ¬15,826 |â‚ ¬8,705 | |Email Memberships |â‚ ¬87,030 |â‚ ¬105,050 |â‚ ¬115,560 | |Hourly Internet Fees |â‚ ¬95,673 |â‚ ¬115,913 |â‚ ¬127,505 | |Baked Goods- average |â‚ ¬40,841 |â‚ ¬52,688 |â‚ ¬46,365 | |Total Sales |â‚ ¬248,868 |â‚ ¬303,544 |â‚ ¬313,610 | | | | | | |Direct Unit Costs |Year 1 |Year 2 |Year 3 | |Coffee- average |â‚ ¬0. 5 |â‚ ¬0. 25 |â‚ ¬0. 25 | |Specialty Drinks- average |â‚ ¬0. 50 |â‚ ¬0. 50 |â‚ ¬0. 25 | |Email Memberships |â‚ ¬2. 50 |â‚ ¬2. 50 |â‚ ¬2. 50 | |Hourly Internet Fees |â‚ ¬0. 63 |â‚ ¬0. 63 |â‚ ¬0. 63 | |Baked Goods- average |â‚ ¬0. 31 |â‚ ¬0. 31 |â‚ ¬0. 25 | | | | | | | | | | |Direct Cost of Sales | | | | |Coffee- average |â‚ ¬3,004 |â‚ ¬3,517 |â‚ ¬3,869 | |Specialty Drinks- average |â‚ ¬3,327 |â‚ ¬3,957 |â‚ ¬2,176 | |Email Memberships |â‚ ¬21,758 |â‚ ¬26,263 |â‚ ¬28,890 | |Hourly Internet Fees |â‚ ¬23,918 |â‚ ¬28,978 |â‚ ¬31,876 | |Baked Goods- average |â‚ ¬10,210 |â‚ ¬13,172 |â‚ ¬11,591 | |Subtotal Direct Cost of Sales |â‚ ¬62,217 |â‚ ¬75,886 |â‚ ¬78,403 | 5. 6 Milestones The Kitsch management team has established some basic milestones to keep the business plan priorities in place. Responsibility for implementation falls on the shoulders of Loizos Loizou. This Milestones Table below will be updated as the year progresses using the actual tables. New milestones added as the first year of operations commences. [pic] 6. Operating Plan Kitsch is owned and operated by Mr. Loizos Loizou. The company, being small in nature, requires a simple organizational structure. Implementation of this organizational form calls for the owner, Mr. Loizou, to make all of the major management decisions in addition to monitoring all other business activities. 6. 1 Personnel Plan The staff will consist of six part-time employees working thirty hours a week at â‚ ¬5. 50 per hour. In addition, one full-time technician (who is more technologically oriented to handle minor terminal repairs/inquiries) will be employed to work forty hours a week at â‚ ¬10. 00 per hour. The two private investors, Andreas Augoustinos and Panagiotis Metaxas will not be included in management decisions. This simple structure provides a great deal of flexibility and allows communication to disperse quickly and directly. Because of these characteristics, there are few coordination problems seen at Kitsch that are common within larger organizational chains. This strategy will enable Kitsch to react quickly to changes in the market. Personnel Plan | | |Year 1 |Year 2 |Year 3 | |Owner |â‚ ¬24,000 |â‚ ¬26,400 |â‚ ¬29,040 | |Part Time 1 |â‚ ¬7,920 |â‚ ¬7,920 |â‚ ¬7,920 | |Part Time 2 |â‚ ¬7,920 |â‚ ¬7,92 |â‚ ¬7,920 | |Part Time 3 |â‚ ¬7,920 |â‚ ¬7,920 |à ¢â€š ¬7,920 | |Part Time 4 |â‚ ¬7,920 |â‚ ¬7,920 |â‚ ¬7,920 | |Part Time 5 |â‚ ¬7,920 |â‚ ¬7,920 |â‚ ¬7,920 | |Part Time 6 |â‚ ¬3,960 |â‚ ¬7,920 |â‚ ¬7,920 | |Technician |â‚ ¬21,731 |â‚ ¬23,904 |â‚ ¬26,294 | |Manager |â‚ ¬4,000 |â‚ ¬24,000 |â‚ ¬26,400 | |Total People |9 |9 |9 | | | | | | |Total Payroll |â‚ ¬93 |â‚ ¬121,824 |â‚ ¬129,254 | | |291 | | | 7. Financial Plan The following sections lay out the details of our financial plan for the next three years. 7. 1 Start-up Funding This business plan is prepared to obtain financing in the amount of â‚ ¬24,000. The supplemental financing is required to begin work on site preparation and modifications, equipment purchases, and to cover expenses in the first year of operations. Additional financing has already been secured as follows: †¢ â‚ ¬19,000 of personal savings from owner Loizos Loizou †¢ â‚ ¬36,000 from two investors †¢ and â‚ ¬9,290 in the form of sh ort-term loans Start-up Funding | | | | |Start-up Expenses to Fund |â‚ ¬62,290 | |Start-up Assets to Fund |â‚ ¬26,000 | |Total Funding Required |â‚ ¬88,290 | | | | |Assets | | |Non-cash Assets from Start-up |â‚ ¬2,000 | |Cash Requirements from Start-up |â‚ ¬24,000 | |Additional Cash Raised |â‚ ¬0 | |Cash Balance on Starting Date |â‚ ¬24,000 | |Total Assets |â‚ ¬26,000 | |Liabilities and Capital | | | | | |Liabilities | | |Current Borrowing |â‚ ¬9,290 | |Long-term Liabilities |â‚ ¬24,000 | |Accounts Payable (Outstanding Bills) |â‚ ¬0 | |Other Current Liabilities (interest-free) |â‚ ¬0 | |Total Liabilities |â‚ ¬33,290 | | | | |Capital | | |Planned Investment | | |Loizos Loizou |â‚ ¬43,000 | |Private Investor |â‚ ¬12,000 | |Additional Investment Requirement |â‚ ¬0 | |Total Planned Investment |â‚ ¬55,000 | |Loss at Start-up (Start-up Expenses) |(â‚ ¬62,290) | |Total Capital |(â‚ ¬7,290) | |Total Capital and Liabilities |â‚ ¬26,000 | |Total Funding |â‚ ¬88,290 | 7. 2 Important Assumptions Basic assumptions  are presented in the table below. General Assumptions | | |Year 1 |Year 2 |Year 3 | |Plan Month |1 |2 |3 | |Current Interest Rate |8. 00% |8. 00% |8. 00% | |Long-term Interest Rate |10. 00% |10. 00% |10. 00% | |Tax Rate |30. 00% |30. 00% |30. 00% | |Other |0 |0 |0 | 7. 3 Key Financial Indicators Important benchmark data is presented in the chart below. Benchmarks [pic] 7. 4 Break-even Analysis Break-even data is presented in the chart and table below. [pic] Break-even Analysis | | | | |Monthly Units Break-even |7,294 | |Monthly Revenue Break-even |â‚ ¬18,462 | | | | |Assumptions: | | |Average Per-Unit Revenue |â‚ ¬2. 53 | |Average Per-Unit Variable Cost |â‚ ¬0. 63 | |Estimated Monthly Fixed Cost |â‚ ¬13,847 | 7. 5 Projected Profit and Loss Payroll Expense: The founder of Kitsch, Loizos Loizou, will receive a salary of â‚ ¬24,000 in year one, â‚ ¬26,400 in year two, and â‚ ¬29,040 in year three. Kitsch intends to hired six part-time employees by the end of year one at â‚ ¬5. 75/hour and a full-time technician at â‚ ¬10. 00/hour. Rent Expense: Kitsch is leasing a 1700 square foot facility at â‚ ¬. 85/sq. oot. The lease agreement Kitsch signed specifies that we pay â‚ ¬2,000/month for a total of 36 months. At the end of the third year, the lease is open for negotiations and Kitsch may or may not re-sign the lease depending on the demands of the lessor. Utilities Expense: As stated i n the contract, the lessor is responsible for the payment of utilities including gas, garbage disposal, and real estate taxes. The only utilities expense that Kitsch must pay is the phone bill generated by fifteen phone lines; thirteen will be dedicated to modems and two for business purposes. The basic monthly service charge for each line provided by CYTA is â‚ ¬17. 29. The 13 lines used to connect the modems will make local calls to the network provided by CYTACOM Solutions resulting in a monthly charge of â‚ ¬224. 77. The two additional lines used for business communication will cost â‚ ¬34. 58/month plus long distance fees. Kitsch assumes that it will not make more than â‚ ¬40. 00/month in long distance calls. Therefore, the total cost associated with the two business lines is estimated at â‚ ¬74. 58/month and the total phone expense at â‚ ¬299. 35/month. In addition, there will be an additional utility expense of â‚ ¬800 for estimated EWEB bills. Marketing Expense: Kitsch allocated â‚ ¬33,750 for promotional expenses over the first year. These were used for advertising in local newspapers in order to build consumer awareness. For additional information, please refer to section 5. 0 of the business plan. Insurance Expense: Kitsch has allocated â‚ ¬1,440 for insurance for the first year. As revenue increases in the second and third year of business, Kitsch intends to invest more money for additional insurance coverage. Depreciation: In depreciating our capital equipment, Kitsch used the Modified Accelerated Cost Recovery Method. We depreciated our computers over a five-year time period and our fixtures over seven years. Taxes: Kitsch is not taxed. However, there is a 15% payroll burden. Detailed Profit and Loss data is presented in the table below. [pic] [pic] [pic] Pro Forma Profit and Loss | | |Year 1 |Year 2 |Year 3 | |Sales |â‚ ¬248,868 |â‚ ¬303,544 |â‚ ¬313,610 | |Direct Cost of Sales |â‚ ¬62,217 |â‚ ¬75,886 |â‚ ¬78,403 | |Other Costs of Sales |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Cost of Sa les |â‚ ¬62,217 |â‚ ¬75,886 |â‚ ¬78,403 | | | | | | |Gross Margin |â‚ ¬186,651 |â‚ ¬227,658 |â‚ ¬235,208 | |Gross Margin % |75. 00% |75. 00% |75. 0% | | | | | | | | | | | |Expenses | | | | |Payroll |â‚ ¬93,291 |â‚ ¬121,824 |â‚ ¬129,254 | |Marketing/Promotion |â‚ ¬33,750 |â‚ ¬40,000 |â‚ ¬43,000 | |Depreciation |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Rent |â‚ ¬24,000 |â‚ ¬24,000 |â‚ ¬24,000 | |Utilities |â‚ ¬9,120 |â‚ ¬9,120 |â‚ ¬9,120 | |Insurance |â‚ ¬6,000 |â‚ ¬6,000 |â‚ ¬6,000 | |Payroll Taxes |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Other â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Operating Expenses |â‚ ¬166,161 |â‚ ¬200,944 |â‚ ¬211,374 | | | | | | |Profit Before Interest and Taxes |â‚ ¬20,490 |â‚ ¬26,714 |â‚ ¬23,834 | |EBITDA |â‚ ¬20,490 |â‚ ¬26,714 |â‚ ¬23,834 | |Interest Expense |â‚ ¬2,325 |â‚ ¬1,470 |â‚ ¬1,100 | |Taxes Incurred |â‚ ¬5,450 |â‚ ¬7,573 |â‚ ¬6,820 | | | | | | |Net Profit |â⠀š ¬12,716 |â‚ ¬17,671 |â‚ ¬15,913 | |Net Profit/Sales |5. 11% |5. 82% |5. 07% | 7. 6 Cash Flow Cash flow data is presented in the chart and table below. Accounts Payable: Kitsch acquired a â‚ ¬24,000 loan from a bank at a 10% interest rate. The loan paid back at â‚ ¬800/month over the next three years. The â‚ ¬9,290 short term loan paid back at a rate of 8%. Cash (000 â‚ ¬) [pic] |Pro Forma Cash Flow | | |Year 1 |Year 2 |Year 3 | |Cash Received | | | | | | | | | |Cash from Operations | | | | |Cash Sales |â‚ ¬248,868 |â‚ ¬303,544 |â‚ ¬313,610 |Subtotal Cash from Operations |â‚ ¬248,868 |â‚ ¬303,544 |â‚ ¬313,610 | | | | | | |Additional Cash Received | | | | |Sales Tax, VAT, Received |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |New Current Borrowing |â‚ ¬2,000 |â‚ ¬5,000 |â‚ ¬0 | |New Other Liabilities (interest-free) |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |New Long-term Liabilities |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Sales of Other Current Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Sales of Long-term Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |New Investment Received |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Subtotal Cash Received |â‚ ¬250,868 |â‚ ¬308,544 |â‚ ¬313,610 | | | | | | |Expenditures |Year 1 |Year 2 |Year 3 | | | | | | |Expenditures from Operations | | | | |Cash Spendi ng |â‚ ¬93,291 |â‚ ¬121,824 |â‚ ¬129,254 | |Bill Payments |â‚ ¬133,870 |â‚ ¬165,945 |â‚ ¬168,467 | |Subtotal Spent on Operations |â‚ ¬227,161 |â‚ ¬287,769 |â‚ ¬297,721 | | | | | | |Additional Cash Spent | | | | |Sales Tax, VAT, Paid Out |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Principal Repayment of Current Borrowing |â‚ ¬9,290 |â‚ ¬2,000 |â‚ ¬0 | |Other Liabilities Principal Repayment |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Long-term Liabilities Principal Repayment |â‚ ¬9,600 |â‚ ¬5,000 |â‚ ¬4,800 | |Purchase Other Current Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Purchase Long-term Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Dividends |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Subtotal Cash Spent |â‚ ¬246,051 |â‚ ¬294,769 |â‚ ¬302,521 | | | | | | |Net Cash Flow |â‚ ¬4,817 |â‚ ¬13,775 |â‚ ¬11,089 | |Cash Balance |â‚ ¬28,817 |â‚ ¬42,592 |â‚ ¬53,681 | 7. 7 Projected Balance Sheet Our projected balance sheet is presented in the table below. Pro Forma Balance Sheet | | |Year 1 |Year 2 |Year 3 | |Assets | | | | | | | | | |Current Assets | | | | |Cash |â‚ ¬28,817 |â‚ ¬42,592 |â‚ ¬53,681 | |Inventory |â‚ ¬6,980 |â‚ ¬8,514 |â‚ ¬8,796 | |Other Current Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Current Assets |â‚ ¬35,797 |â‚ ¬51,106 |â‚ ¬62,478 | | | | | | |Long-term Assets | | | | |Long-term Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Accumulated Depreciation |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Long-term Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Assets |â‚ ¬35,797 |â‚ ¬51,106 |â‚ ¬62,478 | | | | | | |Liabilities and Capital |Year 1 Year 2 |Year 3 | | | | | | |Current Liabilities | | | | |Accounts Payable |â‚ ¬13,972 |â‚ ¬13,610 |â‚ ¬13,868 | |Current Borrowing |â‚ ¬2,000 |â‚ ¬5,000 |â‚ ¬5,000 | |Other Current Liabilities |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Subtotal Current Liabilities |â‚ ¬15,972 |â‚ ¬18,610 |â‚ ¬18,868 | | | | | | |Long-term Liabilities |â‚ ¬14,400 |â‚ ¬9,400 |â‚ ¬4,600 | |Total Liabilities |â‚ ¬30,372 |â‚ ¬28,010 |â‚ ¬23,468 | | | | | | |Paid-in Capital |â‚ ¬55,000 |â‚ ¬55,000 |â‚ ¬55,000 | |Retained Earnings |(â‚ ¬62,290) |(â‚ ¬49,574) |(â‚ ¬31,904) | |Earnings |â‚ ¬12,716 |â‚ ¬17,671 |â‚ ¬15,913 | |Total Capital |â‚ ¬5,426 |â‚ ¬23,096 |â‚ ¬39,010 | |Total Liabilities and Capital |â‚ ¬35,797 |â‚ ¬51,106 |â‚ ¬62,478 | | | | | | |Net Worth |â‚ ¬5,426 |â‚ ¬23,096 |â‚ ¬39,010 | 7. 8 Business Ratios The Standard Industrial Classification (SIC) Code for the Internet Service Provider industry is â€Å"Remote data base information retrieval† 7375. 9903. We used the report for â€Å"Information retrieval services† 7375 to generate  the industry profile. As we are also a food cafe we could have used the ratios based on SIC classification 5812, â€Å"Eating places†. The combined nature of Kitsch Cafe makes our ratios a blend of the two i ndustries. Ratio Analysis | | |Year 1 |Year 2 |Year 3 |Industry Profile| |Sales Growth |0. 00% |21. 97% |3. 32% |0. 90% | | | | | | | |Percent of Total Assets | | | | | |Inventory |19. 50% |16. 66% |14. 08% |2. 17% | |Other Current Assets |0. 00% |0. 00% |0. 00% |84. 8% | |Total Current Assets |100. 00% |100. 00% |100. 00% |86. 95% | |Long-term Assets |0. 00% |0. 00% |0. 00% |13. 05% | |Total Assets |100. 00% |100. 00% |100. 00% |100. 00% | | | | | | | |Current Liabilities |44. 62% |36. 41% |30. 20% |28. 33% | |Long-term Liabilities |40. 23% |18. 39% |7. 36% |16. 21% | |Total Liabilities |84. 84% |54. 1% |37. 56% |44. 54% | |Net Worth |15. 16% |45. 19% |62. 44% |55. 46% | | | | | | | |Percent of Sales | | | | | |Sales |100. 00% |100. 00% |100. 00% |100. 00% | |Gross Margin |75. 00% |75. 00% |75. 00% |100. 00% | |Selling, General & Administrative |69. 89% |69. 18% |69. 93% |79. 0% | |Expenses | | | | | |Advertising Expenses |0. 00% |0. 00% |0. 00% |1. 01% | |Profit Before Interest an d Taxes |8. 23% |8. 80% |7. 60% |1. 62% | | | | | | | |Main Ratios | | | | | |Current |2. 24 |2. 75 |3. 31 |0. 00 | |Quick |1. 80 |2. 29 |2. 85 |0. 0 | |Total Debt to Total Assets |84. 84% |54. 81% |37. 56% |0. 00% | |Pre-tax Return on Net Worth |334. 80% |109. 30% |58. 28% |0. 00% | |Pre-tax Return on Assets |50. 74% |49. 40% |36. 39% |0. 00% | | | | | | | |Additional Ratios |Year 1 |Year 2 |Year 3 | | |Net Profit Margin |5. 11% |5. 82% |5. 07% |n. a | |Return on Equity |234. 36% |76. 1% |40. 79% |n. a | | | | | | | |Activity Ratios | | | | | |Inventory Turnover |12. 00 |9. 80 |9. 06 |n. a | |Accounts Payable Turnover |10. 58 |12. 17 |12. 17 |n. a | |Payment Days |27 |30 |30 |n. a | |Total Asset Turnover |6. 95 |5. 94 |5. 02 |n. | | | | | | | |Debt Ratios | | | | | |Debt to Net Worth |5. 60 |1. 21 |0. 60 |n. a | |Current Liab. to Liab. |0. 53 |0. 66 |0. 80 |n. a | | | | | | | |Liquidity Ratios | | | | | |Net Working Capital |â‚ ¬19,826 |â‚ ¬32,496 |â‚ ¬43,610 |n. | |Intere st Coverage |8. 81 |18. 17 |21. 67 |n. a | | | | | | | |Additional Ratios | | | | | |Assets to Sales |0. 14 |0. 17 |0. 20 |n. a | |Current Debt/Total Assets |45% |36% |30% |n. a | |Acid Test |1. 80 |2. 29 |2. 85 |n. a | |Sales/Net Worth |45. 87 |13. 14 |8. 4 |n. a | |Dividend Payout |0. 00 |0. 00 |0. 00 |n. a | 8. Appendix |Sales | | | | | | | | | | | |Month 1 |Month 2 |Month 3 |Month 4 |Month 5 |Month 6 |Month 7 |Month 8 |Month 9 |Month 10 |Month 11 |Month 12 | |Assets |Starting Balances | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Current Assets | | | | | | | | | | | | | | |Cash |â‚ ¬24,00 |â‚ ¬23,026 |â‚ ¬18,600 |â‚ ¬13,589 |â‚ ¬16,879 |â‚ ¬16,066 |â‚ ¬19,557 |â‚ ¬20,657 |â‚ ¬22,308 |â‚ ¬24,307 |â‚ ¬26,675 |â‚ ¬27,415 |â‚ ¬28,817 | |Inventory |â‚ ¬2,000 |â‚ ¬1,900 |â‚ ¬2,683 |â‚ ¬3,106 |â‚ ¬5,203 |â‚ ¬5,403 |â‚ ¬5,614 |â‚ ¬5,819 |â‚ ¬6,034 |â‚ ¬6,256 |â‚ ¬6,490 |â‚ ¬6,730 |â‚ ¬6,980 | |O ther Current Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Current Assets |â‚ ¬26,00 |â‚ ¬24,926 |â‚ ¬21,282 |â‚ ¬16,696 |â‚ ¬22,082 |â‚ ¬21,469 |â‚ ¬25,170 |â‚ ¬26,476 |â‚ ¬28,342 |â‚ ¬30,562 |â‚ ¬33,165 |â‚ ¬34,145 |â‚ ¬35,797 | | | | | | | | | | | | | | | | |Long-term Assets | | | | | | | | | | | | | | |Long-term Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Accumulated Depreciation |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Long-term Assets |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Total Assets |â‚ ¬26,00 |â‚ ¬24,926 |â‚ ¬21,282 |â‚ ¬16,696 |â‚ ¬22,082 |â‚ ¬21,469 |â‚ ¬25,170 |â‚ ¬26,476 |â‚ ¬28,342 |â‚ ¬30,562 |â‚ ¬33,165 |â‚ ¬34,145 |â‚ ¬35,797 | | | | | | | | | | | | | | | | |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 12 | | | | | | | | | | | | | | | | |Current Liabilities | | | | | | | | | | | | | | |Accounts Payable |â‚ ¬0 |â‚ ¬6,503 |â‚ ¬8,785 |â‚ ¬8,701 |â‚ ¬13,654 |â‚ ¬12,180 |â‚ ¬12,578 |â‚ ¬12,709 |â‚ ¬13,055 â‚ ¬13,410 |â‚ ¬13,786 |â‚ ¬13,581 |â‚ ¬13,972 | |Current Borrowing |â‚ ¬9,290 |â‚ ¬8,540 |â‚ ¬7,790 |â‚ ¬7,040 |â‚ ¬6,290 |â‚ ¬5,540 |â‚ ¬6,790 |â‚ ¬6,040 |â‚ ¬5,290 |â‚ ¬4,540 |â‚ ¬3,790 |â‚ ¬3,040 |â‚ ¬2,000 | |Other Current Liabilities |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 |â‚ ¬0 | |Subtotal Current Liabilities |â‚ ¬9,290 |â‚ ¬15,04 3 |â‚ ¬16,575 |â‚ ¬15,741 |â‚ ¬19,944 |â‚ ¬17,720 |â‚ ¬19,368 |â‚ ¬18,749 |â‚ ¬18,345 |â‚ ¬17,950 |â‚ ¬17,576 |â‚ ¬16,621 |â‚ ¬15,972 | | | | | | | | | | | | | | | | |Long-term Liabilities |â‚ ¬24,00 |â‚ ¬23,200 |â‚ ¬22,400 |â‚ ¬21,600 |â‚ ¬20,800 |â‚ ¬20,000 |â‚ ¬19,200 |â‚ ¬18,400 |â‚ ¬17,600 |â‚ ¬16,800 |â‚ ¬16,000 |â‚ ¬15,200 |â‚ ¬14,400 | |Total Liabilities |â‚ ¬33,29 |â‚ ¬38,243 |â‚ ¬38,975 |â‚ ¬37,341 |â‚ ¬40,744 |â‚ ¬37,720 |â‚ ¬38,568 |â‚ ¬37,149 |â‚ ¬35,945 |â‚ ¬34,750 |â‚ ¬33,576 |â‚ ¬31,821 |â‚ ¬30,372 | | | | | | | | | | | | | | | | |Paid-in Capital |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 |â‚ ¬55 | |Retained Earnings |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 |â‚ ¬62,29 | |Earnings |â‚ ¬0 |â‚ ¬6,027 |â‚ ¬10,403 |â‚ ¬13,356 |â‚ ¬11,372 |â‚ ¬8,961 |â‚ ¬6,108 |â‚ ¬3,382 |â‚ ¬313 |â‚ ¬3,103 |â‚ ¬6,879 |â‚ ¬9,614 |â‚ ¬12,716 | |Total Capital |â‚ ¬7,290 |â‚ ¬13,317 |â‚ ¬17,693 |â‚ ¬20,646 |â‚ ¬18,66 |â‚ ¬16,251 |â‚ ¬13,398 |â‚ ¬10,672 |â‚ ¬7,603 |â‚ ¬4,187 |â‚ ¬411 |â‚ ¬2,324 |â‚ ¬5,426 | |Total Liabilities and Capital |â‚ ¬26,00 |â‚ ¬24,926 |â‚ ¬21,282 |â‚ ¬16,696 |â‚ ¬22,082 |â‚ ¬21,469 |â‚ ¬25,170 |â‚ ¬26,476 |â‚ ¬28,342 |â‚ ¬30,562 |â‚ ¬33,165 |â‚ ¬34,145 |â‚ ¬35,797 | | | | | | | | | | | | | | | | |Net Worth |â‚ ¬7,290 |â‚ ¬13,317 |â‚ ¬17,693 |â‚ ¬20,646 |â‚ ¬18,662 |â‚ ¬16,251 |â‚ ¬13,398 |â‚ ¬10,672 |â‚ ¬7,603 |â‚ ¬4,187 |â‚ ¬411 |â‚ ¬2,324 |â‚ ¬5,426 | |