Early Childhood Activity Essay

During the course of the years it has been noticed that physical, emotional, and mental levels of 6-9 year old children undergo various stages. It is especially obvious for their teachers and coordinators that possess external evidence about the kids and have ability to truly evaluate them. Unlike teachers and supervisors, parents oftentimes try to justify the decisions and deeds of their small kids and make attempts to â€Å"smooth the edges† to avoid potential conflicts due to their feeling they naturally experience towards their children. Therefore, the representatives of next generation behave differently at home and other social environments like school that include numerous exciting activities useful for children while opening new horizons. The early childhood activity indicated below is based on denominated skills and talents of a certain child and aimed at an outlet of his imaginative and exploratory abilities. Typically, in the process of playing a game, children apply their factual knowledge, which is easier to understand and remember. That’s why it is notable that they use objects or all sorts of materials to assist them in realizing the surrounding environment in which they live and find out more about the characteristics and properties of things they are playing with. In this case, according to the rules of the game called â€Å"Bricks Mix† children are dealing with material objects such as sand, small bricks, or sticks. Preferably, the teachers should conduct the activity outdoors, i. e. in the park, on the beach, in the forest, in the backyard, etc. It would be helpful both for the picture of health of small kids and their better perception of the situation and conditions due to fresh air and active physical exercises. Also, if possible, the supervisor has to conduct the children at first stages giving the instructions and explaining the details of the activity. The latter is divided into two levels. First, using dry or wet sand, bricks of various sizes, short and long sticks, small stones, and water children build houses, roads, and fortresses. After a certain period of time when children get better acquainted with the situation and find themselves comfortable in the given atmosphere it would be a good idea to upgrade the game. Hence, each child individually should be given a card or oral request with a certain task, for instance, to build a house with 3 or 5 towers, to build a sand road with 6 bricks on each side, to make a castle with 4 towers and 4 flags on them, etc. While sifting, pouring, and filling empty containers with sand children get the idea of measurement and may observe visually the phenomenon when 2 small equal bowls of sand make 1 large container. Or if they put together two triangular stones or bricks they will have a rectangle or a square. Here, the major mathematical concepts are applied as the child deals with various shapes and sizes. Also, new terms should be used by the teacher, preferably associated with a certain topic or area of knowledge. The second stage of the game is characterized with using waste materials. It means that after building roads, castles, and houses children are provided with a large amount of things left from which they can make other objects like cars, stores, trains, buses, etc. This part of the game develops the ability to properly organize the process of managing the situation or business using less energy and expenses during the shortest possible period of time. It remains essential for the teacher to follow the work of the children without interfering into the process. It must be a positive sign for him/her when the child starts judging, analyzing, and comparing the results of his on-going work with others. In such a way he demonstrates his/her ability to productively be involved in the activity and learns how to work in team and cooperate with the peers. In order to make the results of the game more effective and have the kids remember the procedure it would be useful to talk in details about the activity afterwards. The coordinator should encourage the children to share their experience and discuss all the aspects of the game even if it causes some disagreements and controversy. Obviously, the debate would take place due to different methods, manners, and techniques applied during the game. The teacher should keep in mind that each and every child should be listened to and heard, which is more important. Some kids would try to prove that their idea or theory is the most optimal for this kind of activity. For example, they would argue that the train should consist of a number of short wagons instead of several longer ones as the first will be better while turning right or left. If the perspective of the child is valid the teacher should unpersuasively explain it to other children. Otherwise, they would undoubtedly feel that the mentioned above child is a favorite student of the teacher. It may not be accepted as a distinct gradation of the children may appear. However, in spite of numerous ideas expressed, it is significant to reach a compromise so no child is left unsatisfied. The reason the game â€Å"Bricks Mix† was developed lies in that this activity comprises several essential aspects of human mind as memory, reflection, counting, etc. It is useful for six-year-old children as well as nine-year-olds because different levels of difficulty may be applied. For example, younger kids may be given easy assignments simply connected with small numbers, while the older ones may be allowed to include other objects into the game. As the latter is rather flexible the teacher can coordinate the game and establish new rules according to abilities, inclinations, and skills of children. The activity is best possible while being outside the classroom not only during school time, but also while sharing weekend with parents, grandparents, friends, etc. BIBLIOGRAPHY 1. Lester, P. (2005). Class-Parties. Organizing a Class Party. Retrieved January 19, 2007 from http://www. class-parties. com/ 2. Christie, J. , & Enz, B. , & Vukelich, C. (2002). Teaching Language and Literacy: Preschool Through the Elementary Grades (2nd ed. ). Arizona: Allyn & Bacon . 3. Granchar, M. (1999). Children And The Rest. New York: New Way.

Freud and the Flies Essay

In the years preceding 1939, Sigmund Freud, who is considered the â€Å"father of psychoanalysis† (Morgan 2), prepared a summarized version of his theories of psychoanalysis in An Outline of Psychoanalysis. Freud’s theory breaks the psyche (mental life) of an individual into three portions: the id, the ego, and the superego, each with its own distinct function (Freud 13). In William Golding’s Lord of the Flies, the main characters have distinct personalities that clash with each other, much like the id and the superego. With some thought and interpretation, these characters can be applied to Freud’s theories. The id is the oldest of the sections involved in psychoanalysis (Freud 14). It relies upon instincts to make decisions, and everything in the id is genetically inherited at birth (Freud 14). Golding’s Jack in Lord of the Flies is most representative of the id, as he primarily relies upon hunting as a means of gathering food, and bands his followers together in a tribe which utilizes little communication and acts primarily upon impulse. â€Å"He [Jack] tried to convey the compulsion to track down and kill that was swallowing him up (Golding 51).† Jack posses all the characteristics of the id: he is violent, he resorts to primordial instincts in many cases, and he fails to utilize language effectively to voice his concerns and opinions. Read more: What does simon represent in lord of the flies essay The ego is the intermediary between the id, and the superego. The id’s primary function is to create a balance between the two extremes, with that balance being the most favorable for both pleasure and survival. â€Å"†¦in relation to the id†¦[the ego decides] whether they are allowed satisfaction, by postponing that satisfaction to times and circumstances favorable in the external world or by suppressing their excitations entirely (Freud 14-15).† Ralph most definitely represents the ego, especially with his regulation of the fire, allowing the boys to play (allowing satisfaction) when appropriate, but also to man the fire when it is necessary to do so. Ralph makes decisions that balance out the needs of all the boys: both the need for pleasure and the need to survive, fulfilling the role of the ego in the boys’ contained society. The superego is the third and final division of the mind of psychoanalysis.  The superego is based upon experiences learned from adults and other authoritative figures while one is growing up (Freud 15). These include doing â€Å"what is right,† â€Å"what is supposed to be done,† and, of course, following the rules. While there are no adults on the island, adults in general represent civil and orderly society. Piggy, hindered by his disabilities, clings on to whatever remains of civil society throughout the duration of the novel. He is clearly disadvantaged when compared to the other boys – he cannot participate in strenuous physical activity due to his asthma, he is overweight and moves slowly, and without his glasses he is effectively blind. Due to this Piggy can be successful only when the other boys obey the conventional rules of civilized society. Piggy loves the conch and the order it represents – he is almost the adult of the island, coming up with ideas to build huts, make fires, gather food, count boys, and explore the island, in order to insure peace and safety. When either the id (Jack) or the ego (Piggy) comes up with an idea (for example, say Piggy decides that the construction of huts is necessary) it is presented to the ego (Ralph). The ego weighs the idea against the instinctual demands of the id, and then determines whether or not the idea should proceed. â€Å"The stage is set for a conflict between the various elements of the psychical apparatus and reality, a conflict that, if not managed properly, gives rise to neuroses and ultimately psychosis. (Morgan 5)† However, if one or both forces put too much demand on the ego, it will cease to function properly, allowing the id to take control and the mind to descend into neurosis. Such was the case when Jack split from the group to form his own tribe. Ralph – the ego – lost control of the id – its strength was too much for him to bear and it took control of a good portion of the other boys. The superego, however, remained intact for a short while, until it too perished (in Piggy’s death). With the demise of the superego, the entire mind collapsed and society ceased to function altogether. Golding makes specific note of this with his vivid imagery: â€Å"†¦his head opened and stuff came out and turned red.† His splattered cranium represents the triumph of the id on the island. After Piggy is killed, the boys are akin to animals; they are no longer governed by rational thought or moral standards. They burn the island in an attempt to kill Ralph, failing to realize that  without rescue they themselves would die of starvation on barren, ashen ground.

Business Plan Bar & Grill Essay Example for Free

Business Plan Bar & Grill Essay Asset (205) , Expense (23) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints This is a business plan. It does not imply an offering of securities. 1.0 Executive Summary1 Chart: Highlights2 1.1 Objectives2 1.2 Mission2 1.3 Keys to Success2 2.0 Company Summary3 2.1 Company Ownership3 2.2 Start-up Summary4 Table: Start-up4 3.0 Products and Services5 4.0 Market Analysis Summary6 4.1 Market Segmentation6 Table: Market Analysis7 Chart: Market Analysis (Pie)7 4.2 Target Market Segment Strategy7 4.3 Service Business Analysis8 4.3.1 Competition and Buying Patterns9 5.0 Web Plan Summary9 5.1 Website Marketing Strategy9 5.2 Development Requirements9 6.0 Strategy and Implementation Summary9 6.1 SWOT Analysis10 6.1.1 Strengths10 6.1.2 Weaknesses10 6.1.3 Opportunities10 6.1.4 Threats10 6.2 Competitive Edge10 6.3 Marketing Strategy11 6.4 Sales Strategy11 6.4.1 Sales Forecast12 Table: Sales Forecast12 Chart: Sales Monthly13 Chart: Sales by Year13 6.5 Milestones14 Table: Milestones14 7.0 Management Summary14 7.1 Personnel Plan14 Table: Personnel15 8.0 Financial Plan15 8.1 Start-up Funding16 Table: Start-up Funding16 8.2 Important Assumptions17 8.3 Break-even Analysis17 Table: Break-even Analysis17 Chart: Break-even Analysis17 8.4 Projected Profit and Loss18 Table: Profit and Loss18 Chart: Profit Monthly19 Chart: Profit Yearly19 Chart: Gross Margin Monthly20 Chart: Gross Margin Yearly20 8.5 Projected Cash Flow21 Table: Cash Flow21 Chart: Cash22 8.6 Projected Balance Sheet23 Table: Balance Sheet23 8.7 Business Ratios25 Table: Ratios25 Table: Sales Forecast1 Table: Personnel1 Table: Profit and Loss2 Table: Cash Flow3 Table: Balance Sheet5 1.0 Executive Summary [Company Name] Contact: [Name] Direct Phone: XXX-XXX-XXXX Address: [Address] [City, State ZIP] Email: [Email Address] Introduction The long-term goal of [Company Name] is to serve quality food, have outstanding customer service and run and maintain a cost efficient base without sacrificing quality. [Company Name]serves high quality food and beverages in an inviting and friendly atmosphere at reasonable prices. [Company Name] is expanding its exposure through effective marketing as well as introducing the area to market segments that have not yet discovered the Company. Location [Company Name]is headquartered in Dwight, North Dakota which is located in Dickey County. The [Company Name] will be located on the site of the original [Company Name], which was built in 1961. This location is a landmark that sets on Highway 1 and 11 along the James River. The [Company Name] is nested nicely near the South Dakota border between Ellendale and Oakes, ND. The Company [Company Name]is a steakhouse concept which will offer a comfortable, friendly atmosphere. The Company’s owner is [Name], who established the restaurant as a Limited Liability Corporation. [Name] has 15 years of industry experience as a bartender and 8 years of experience as a cook. [Company Name] will be open 5 days per week. Serving dinner Tuesday-Wednesday from 5:00 pm to 10:00 pm; on Thursday – Saturday dinner served from 5:00 pm to 11:00 pm. Furthermore, the restaurant will be open one (1) Sunday a month on trial basis. Lunch will be served from 11:00 am to 2:00 pm. The restaurant will also be set-up as an all you can eat buffet style restaurant. Our Services [Company Name]’s menu will feature char broiled steaks, chicken, shrimp, burgers and a variety of basket foods along with occasional weekend specials of prime rib and barbecued ribs. Beverages will include various beers, cocktails and non-alcoholic beverages. The Market [Company Name] will focus on local residents and anyone passing by who wants to enjoy a good meal in a comfortable, friendly, down home atmosphere. [Company Name]’s market segmentation scheme is fairly straightforward and focuses on the target market, Dickey County, North Dakota residents. These customers prefer certain services and quality of food and it’s the Company’s duty to deliver on their expectations. Financial Considerations The current financial plan for [Company Name] is to obtain grant funding in the amount of $350,000. The grant will be used to get acquisition of the property, contents and rights to the business. [Company Name]has three main objectives: †¢ To serve quality food. †¢ To have outstanding customer service. †¢ To run and maintain a cost efficient base without sacrificing quality. [Company Name]’s mission is to serve high quality food and beverages in an inviting and friendly atmosphere at reasonable prices. [Company Name]’s keys to success are location, quality service and delicious food. [Company Name]is headquartered in Dwight, North Dakota Contact: [Name] Direct Phone: XXX-XXX-XXXX Address: [Address] [City, State ZIP] Email: [Email Address] The [Company Name] is located in Dwight, North Dakota, which is one mile west of the city Ludden in Dickey County. The Company is a start-up restaurant, owned by [Name], who has 15 years of industry experience as a bartender and 8 years of experience as a cook. Additionally, [Name] has 10 years of experience as an Administrative Assistant. [Company Name]is a steakhouse concept which will offer a comfortable, friendly atmosphere. The menu will feature char broiled steaks, chicken, shrimp, burgers and a variety of basket foods along with occasional weekend specials of prime rib and barbecued ribs. Beverages will include various beers, cocktails and non-alcoholic beverages. The [Company Name] will be located on the site of the original [Company Name], which was built in 1961. This location is a landmark that sets on Highway 1 and 11 along the James River. The [Company Name] is nested nicely near the South Dakota border between Ellendale and Oakes, ND. [Company Name]will be open 5 days per week. Serving dinner Tuesday-Wednesday from 5:00 pm to 10:00 pm; on Thursday – Saturday dinner served from 5:00 pm to 11:00 pm. Furthermore, the restaurant will be open one (1) Sunday a month on trial basis. Lunch will be served from 11:00 am to 2:00 pm. The restaurant will also be set-up as an all you can eat buffet style restaurant. [Company Name]will be closed on New Year’s Day, Thanksgiving Day and Christmas Day. The lounge will be open Tuesday – Saturday from 5:00 pm to 1:00 am. The rest of business structure has not been identified as of date. There will be an attorney and accountant determined at a later date. [Company Name]is a Limited Liability Corporation. The owner of the start-up restaurant is [Name], who has 100% ownership of the business. The following table and chart shows the start-up costs for [Company Name], LLC |Start-up | | | | | |Requirements | | | | | |Start-up Expenses | | |Software (Cost/Inventory Control) |$500 | |Liquor/Food License (State/County) |$1,800 | |Inspections |$1,000 | |Supplies |$2,500 | |Utilities Deposit |$1,500 | |Legal & Accounting fees |$5,000 | |Propane Tank & 1st Fill |$3,000 | |Total Start-up Expenses |$15,300 | | | | |Start-up Assets | | |Cash Required |$0 | |Start-up Inventory |$26,000 | |Other Current Assets |$30,950 | |Long-term Assets |$329,800 | |Total Assets |$386,750 | | | | |Total Requirements |$402,050 | [Company Name]is a comfortable, inviting restaurant designed to make its customers feel at home. The dining side has a sizzling 48†³ gas powered grill and char boiler which will make all steaks to perfection. The following meals come with the customer’s choice of potato, baked, hash brown or fries. Meals also include a trip to the full salad bar! All steaks are hand cut daily and charbroiled to perfection. Steaks Choice Sirloin 10 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $13.75 House Sirloin 8 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $12.50 Petite Sirloin 6 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $9.75 Beef Tips-grilled or hand dipped in batter-deep fried†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $12.50 Rib eye 12 oz†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $16.25 Rib eye 10 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $14.75 Steak and Shrimp 6 oz sirloin steak with three deep fried shrimp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.50 Seafood Walleye dipped in batter and deep fried †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.75 4 Jumbo shrimp served with tater sauce or red sauce†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $13.50 Cod (Torsk)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $11.50 Chicken  ¼ pc dinner†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $11.50  ½ pc dinner†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $13.50 Baskets All baskets served with fries or onion rings. Burgers are  ½ lb handmade served on toasted bun. Hamburger basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $7.50 Cheese burger basket†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $7.75 Burger basket served w/cheese, lettuce, onion, tomato†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.50 Chicken Strip (4 pc) basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.75 Chicken Drummies (6) basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.75 Breaded Tip basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $9.25 Appetizer Platter Chicken drummies, Onion rings, Cheese sticks, Mushrooms, Mini Egg Rolls. Served with Ranch Dressing†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.25 Beverages Coffee †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.00 Tea †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.00 Soda†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1.50 Milk†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.50 The U.S. restaurant industry, which consist of fast food, casual dining and upscale chains, is facing its toughest stretch in three decades. This is due to declining guest traffic, declining average check, and a decline in sales. To survive, restaurant operators will need to balance incentives and discounts with added value and brand enhancement. Steak restaurants comprise less than 5% of the total restaurant market. Service oriented steak houses have room to grow. Meat and potatoes are still what Americans want, and they want it with good service. [Company Name]will focus on local residents and anyone passing by who wants to enjoy a good meal in a comfortable, friendly, down home atmosphere. [Company Name] intends to cater to a wide group of people. The Company wants everyone to feel welcome and relaxed in a friendly atmosphere with a large menu selection. It is its goal to have the â€Å"most tender, tastiest steaks† in the area. [Company Name]has the services necessary to flourish within this industry. By delivering superior customer service, offering affordable prices and developing an outstanding reputation, [Company Name]’s potential is excellent. Individuals going out to spend good money on meals or beverages want a variety of items to choose from. Additionally, these individuals want to dine at an establishment with consistent business hours. [Company Name]will be more than willing to offer that to all customers who walk into the business. The Company wants to create an environment that is fun, friendly and comfortable with prices that are very competitive. Customers are the first priority. [Company Name]’s market segmentation scheme is fairly straightforward and focuses on the target market, Dickey County, North Dakota residents. These customers prefer certain services and quality of food and its Company’s duty to deliver on their expectations. The information contained in the market analysis table, displays [Company Name]’s main markets. All of [Company Name]’s clients will benefit from its delicious food, atmosphere and exceptional customer service. |Market Analysis | | | | | | Year 1 | Year 2 | Year 3 | |Sales | | | | |Food |$259,480 |$275,049 |$291,552 | |Dining Beverage |$14,400 |$15,264 |$16,180 | |Bar Beverage |$30,928 |$32,784 |$34,751 | |Total Sales |$304,808 |$323,096 |$342,482 | | | | | | |Direct Cost of Sales | Year 1 | Year 2 | Year 3 | |Food |$90,800 |$96,248 |$102,023 | |Dining Beverage |$1,440 |$1,526 |$1,618 | |Bar Beverage |$9,588 |$10,163 |$10,773 | |Subtotal Direct Cost of Sales |$101,828 |$107,938 |$114,414 | In order to achieve the growth and marketing goals that have been outline in this business plan, [Company Name]has deadlines to meet and ideas to implement. Some of these are outlined below: 1. Obtain grant funding in the amount of $350,000 to improve business 2. Acquisition of the property, contents and rights to the business |Milestones | | | | | | Year 1 | Year 2 | Year 3 | |Owner/Manager |$33,600 |$34,272 |$34,957 | |Head Cook |$16,800 |$17,136 |$17,479 | |Asst. Cook |$7,776 |$7,932 |$8,090 | |Head Waiter |$12,180 |$12,424 |$12,672 | |Waiters |$13,080 |$13,342 |$13,608 | |Bartenders |$8,352 |$8,519 |$8,689 | |Dishwashers |$6,264 |$6,389 |$6,517 | |Total People |14 |14 |14 | | | | | | |Total Payroll |$98,052 |$100,013 |$102,013 | The current financial plan for [Company Name]is to obtain grant funding in the amount of $350,000. The grant will be used to get acquisition of the property, contents and rights to the business. The following sections of this plan will serve to describe [Company Name]’s financial plan in more detail: †¢ General Assumptions †¢ Break-even Analysis †¢ Profit and Loss †¢ Cash Flow †¢ Balance [Company Name]’s start-up costs are detailed in the Start-up Table. The following table shows how these start-up costs will be funded. |Start-up Funding | | |Start-up Expenses to Fund |$15,300 | |Start-up Assets to Fund |$386,750 | |Total Funding Required |$402,050 | | | | |Assets | | |Non-cash Assets from Start-up |$386,750 | |Cash Requirements from Start-up |$0 | |Additional Cash Raised |$0 | |Cash Balance on Starting Date |$0 | |Total Assets |$386,750 | | | | | | | |Liabilities and Capital | | | | | |Liabilities | | |Current Borrowing |$0 | |Long-term Liabilities |$0 | |Accounts Payable (Outstanding Bills) |$0 | |Other Current Liabilities (interest-free) |$0 | |Total Liabilities |$0 | | | | |Capital | | | | | |Planned Investment | | |Owner |$10,000 | |Outside Financing |$350,000 | |Additional Investment Requirement |$42,050 | |Total Planned Investment |$402,050 | | | | |Loss at Start-up (Start-up Expenses) |($15,300) | |Total Capital |$386,750 | | | | | | | |Total Capital and Liabilities |$386,750 | | | | |Total Funding |$402,050 | The table below presents the assumptions used in the financial calculations of this business plan. The average percent variable cost is estimated to be 33%. The estimated monthly fixed cost is $13,705. For the break-even analysis, the monthly revenue needed to break-even is $20,581. The break-even analysis has been calculated on the â€Å"burn rate† of the Company. [Company Name]feels that this gives the investor a more accurate picture of the actual risk of the venture. |Break-even Analysis | | | | | |Monthly Revenue Break-even |$20,581 | | | | |Assumptions: | | |Average Percent Variable Cost |33% | |Estimated Monthly Fixed Cost |$13,705 | [Company Name]’s Pro Forma Profit and Loss statement was constructed from a conservative point-of-view, and is based in large part on past performance. The income for Year 1, Year 2 and Year 3 are $304,808, $323,096 and $342,482, respectively. The net profit for the same period is $26,961, $36,035 and $42,838, respectively. The percentages of the net profit sales for this period were 8.85%, 11.15% and 12.51%, respectively. Once the Company receives grant funding to add the new assets, the depreciation of the building will be over a 20 year period, while the equipment will be depreciated over a 7 year period. |Pro Forma Profit and Loss | | | | | | Year 1 | Year 2 | Year 3 | |Sales |$304,808 |$323,096 |$342,482 | |Direct Cost of Sales |$101,828 |$107,938 |$114,414 | |Other Costs of Sales |$0 |$0 |$0 | |Total Cost of Sales |$101,828 |$107,938 |$114,414 | | | | | | |Gross Margin |$202,980 |$215,159 |$228,068 | |Gross Margin % |66.59% |66.59% |66.59% | | | | | | |Expenses | | | | |Payroll |$98,052 |$100,013 |$102,013 | |Marketing/Promotion |$6,250 |$6,438 |$6,631 | |Depreciation |$12,045 |$13,143 |$13,143 | |Supplies |$600 |$618 |$637 | |Utilities |$8,400 |$8,652 |$8,912 | |Insurance |$5,004 |$5,004 |$5,004 | |Maintenance |$1,200 |$1,236 |$1,273 | |Office Expense |$1,800 |$1,854 |$1,910 | |Payroll Taxes |$9,805 |$10,001 |$10,201 | |Phone/TV/Internet |$1,800 |$1,854 |$1,910 | |Propane |$12,000 |$12,360 |$12,731 | |Property Tax |$2,508 |$2,508 |$2,508 | |Acct & Legal |$5,000 |$0 |$0 | | | | | | |Total Operating Expenses |$164,464 |$163,681 |$166,871 | | | | | | |Profit Before Interest and Taxes |$38,516 |$51,478 |$61,197 | |EBITDA |$50,561 |$64,621 |$74,340 | | Interest Expense |$0 |$0 |$0 | | Taxes Incurred |$11,555 |$15,443 |$18,359 | | | | | | |Net Profit |$26,961 |$36,035 |$42,838 | |Net Profit/Sales |8.85% |11.15% |12.51% | [Company Name] is a start-up Company that has applied for a grant of $350,000. The Company forecasts that it will receive funding in the month of October. During this period, the Company will get acquisition of the property, contents and rights to the business. The following table displays [Company Name]’s cash flow, and the chart illustrates monthly cash flow in the first year. Monthly cash flow projections are also included in the appendix. |Pro Forma Cash Flow | | | | | | Year 1 | Year 2 | Year 3 | |Cash Received | | | | | | | | | |Cash from Operations | | | | |Cash Sales |$304,808 |$323,096 |$342,482 | |Subtotal Cash from Operations |$304,808 |$323,096 |$342,482 | | | | | | |Additional Cash Received | | | | |Sales Tax, VAT, HST/GST Received |$0 |$0 |$0 | |New Current Borrowing |$0 |$0 |$0 | |New Other Liabilities (interest-free) |$0 |$0 |$0 | |New Long-term Liabilities |$0 |$0 |$0 | |Sales of Other Current Assets |$0 |$0 |$0 | |Sales of Long-term Assets |$0 |$0 |$0 | |New Investment Received |$350,000 |$0 |$0 | |Subtotal Cash Received |$654,808 |$323,096 |$342,482 | | | | | | |Expenditures | Year 1 | Year 2 | Year 3 | | | | | | |Expenditures from Operations | | | | |Cash Spending |$98,052 |$100,013 |$102,013 | |Bill Payments |$136,504 |$176,166 |$184,277 | |Subtotal Spent on Operations |$234,556 |$276,179 |$286,291 | | | | | | |Additional Cash Spent | | | | |Sales Tax, VAT, HST/GST Paid Out |$0 |$0 |$0 | |Principal Repayment of Current Borrowing |$0 |$0 |$0 | |Other Liabilities Principal Repayment |$0 |$0 |$0 | |Long-term Liabilities Principal Repayment |$0 |$0 |$0 | |Purchase Other Current Assets |$0 |$0 |$0 | |Purchase Long-term Assets |$0 |$0 |$0 | |Dividends |$0 |$0 |$0 | |Subtotal Cash Spent |$234,556 |$276,179 |$286,291 | | | | | | |Net Cash Flow |$420,252 |$46,917 |$56,192 | |Cash Balance |$420,252 |$467,170 |$523,361 | [Company Name]’s net worth is $763,711, $799,746 and $842,583, for Year 1, Year 2 and Year 3, respectively. |Pro Forma Balance Sheet | | | | | | Year 1 | Year 2 | Year 3 | |Assets | | | | | | | | | |Current Assets | | | | |Cash |$420,252 |$467,170 |$523,361 | |Inventory |$10,924 |$11,342 |$12,023 | |Other Current Assets |$30,950 |$30,950 |$30,950 | |Total Current Assets |$462,126 |$509,462 |$566,334 | | | | | | |Long-term Assets | | | | |Long-term Assets |$329,800 |$329,800 |$329,800 | |Accumulated Depreciation |$12,045 |$25,188 |$38,331 | |Total Long-term Assets |$317,755 |$304,612 |$291,469 | |Total Assets |$779,881 |$814,074 |$857,803 | | | | | | Table: Balance Sheet (Continued) |Liabilities and Capital | Year 1 | Year 2 | Year 3 | | | | | | |Current Liabilities | | | | |Accounts Payable |$16,170 |$14,328 |$15,219 | |Current Borrowing |$0 |$0 |$0 | |Other Current Liabilities |$0 |$0 |$0 | |Subtotal Current Liabilities |$16,170 |$14,328 |$15,219 | | | | | | |Long-term Liabilities |$0 |$0 |$0 | |Total Liabilities |$16,170 |$14,328 |$15,219 | | | | | | |Paid-in Capital |$752,050 |$752,050 |$752,050 | |Retained Earnings |($15,300) |$11,661 |$47,696 | |Earnings |$26,961 |$36,035 |$42,838 | |Total Capital |$763,711 |$799,746 |$842,583 | |Total Liabilities and Capital |$779,881 |$814,074 |$857,803 | | | | | | |Net Worth |$763,711 |$799,746 |$842,583 | The table below presents ratios from the full-service restaurant markets as a reference. |Ratio Analysis | | | | | | | Year 1 | Year 2 | Year 3 |Industry Profile | |Sales Growth |n.a. |6.00% |6.00% |1.65% | | | | | | | |Percent of Total Assets | | | | | |Inventory |1.40% |1.39% |1.40% |6.34% | |Other Current Assets |3.97% |3.80% |3.61% |43.25% | |Total Current Assets |59.26% |62.58% |66.02% |53.12% | |Long-term Assets |40.74% |37.42% |33.98% |46.88% | |Total Assets |100.00% |100.00% |100.00% |100.00% | | | | | | | |Current Liabilities |2.07% |1.76% |1.77% |25.40% | |Long-term Liabilities |0.00% |0.00% |0.00% |73.91% | |Total Liabilities |2.07% |1.76% |1.77% |99.31% | |Net Worth |97.93% |98.24% |98.23% |0.69% | | | | | | | |Percent of Sales | | | | | |Sales |100.00% |100.00% |100.00% |100.00% | |Gross Margin |66.59% |66.59% |66.59% |58.06% | |Selling, General & Administrative Expenses |57.75% |55.44% |54.08% |23.02% | |Advertising Expenses |2.05% |1.99% |1.94% |1.74% | |Profit Before Interest and Taxes |12.64% |15.93% |17.87% |6.52% | | | | | | | |Main Ratios | | | | | |Current |28.58 |35.56 |37.21 |1.25 | |Quick |27.90 |34.77 |36.42 |1.00 | |Total Debt to Total Assets |2.07% |1.76% |1.77% |99.31% | |Pre-tax Return on Net Worth |5.04% |6.44% |7.26% |4325.19% | |Pre-tax Return on Assets |4.94% |6.32% |7.13% |29.65% | | | | | | | Table: Ratios (Continued) |Additional Ratios | Year 1 | Year 2 | Year 3 | | |Net Profit Margin |8.85% |11.15% |12.51% |n.a | |Return on Equity |3.53% |4.51% |5.08% |n.a | | | | | | | |Activity Ratios | | | | | |Inventory Turnover |10.09 |9.70 |9.79 |n.a | |Accounts Payable Turnover |9.44 |12.17 |12.17 |n.a | |Payment Days |27 |32 |29 |n.a | |Total Asset Turnover |0.39 |0.40 |0.40 |n.a | | | | | | | |Debt Ratios | | | | | |Debt to Net Worth |0.02 |0.02 |0.02 |n.a | |Current Lab. to Liab. |1.00 |1.00 |1.00 |n.a | | | | | | | |Liquidity Ratios | | | | | |Net Working Capital |$445,956 |$495,134 |$551,114 |n.a | |Interest Coverage |0.00 |0.00 |0.00 |n.a | | | | | | | |Additional Ratios | | | | | |Assets to Sales |2.56 |2.52 |2.50 |n.a | |Current Debt/Total Assets |2% |2% |2% |n.a | |Acid Test |27.90 |34.77 |36.42 |n.a | |Sales/Net Worth |0.40 |0.40 |0.41 |n.a | |Dividend Payout | 0.00 |0.00 |0.00 |n.a | Sales Forecast Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12SalesFood$19,346 $19,733 $20,128 $20,531 $20,942 $21,361 $21,788 $22,224 $22,668 $23,121 $23,583 $24,055 Dining Beverage$1,000 $1,102 $1,124 $1,146 $1,169 $1,192 $1,216 $1,240 $1,265 $1,290 $1,316 $1,340 Bar Beverage$2,306 $2,352 $2,399 $2,447 $2,496 $2,546 $2,597 $2,649 $2,702 $2,756 $2,811 $2,867 Total Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Food$5,705 $5,990 $6,290 $6,604 $6,934 $7,281 $7,645 $8,027 $8,428 $8,849 $9,291 $9,756 Dining Beverage$102 $105 $108 $111 $114 $117 $121 $125 $129 $133 $136 $139 Bar Beverage$602 $639 $664 $697 $732 $769 $807 $847 $889 $933 $980 $1,029 Subtotal Direct Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924  Table: Personnel Personnel Plan Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Owner/Manager$2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 Head Cook$1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 Asst. Cook$648 $648 $648 $648 $648 $648 $648 $648 $648 $648 $648 $648 Head Waiter$1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 Waiters$1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 Bartenders$696 $696 $696 $696 $696 $696 $696 $696 $696 $696 $696 $696 Dishwashers$522 $522 $522 $522 $522 $522 $522 $522 $522 $522 $522 $522 Total People14 14 14 14 14 14 14 14 14 14 14 14 Total Payroll$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171  Table: Profit and Loss Pro Forma Profit and Loss Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Direct Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Other Costs of Sales$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Gross Margin$16,243 $16,453 $16,589 $16,712 $16,827 $16,932 $17,028 $17,114 $17,189 $17,252 $17,303 $17,338 Gross Margin %71.71% 70.96% 70.14% 69.28% 68.38% 67.46% 66.51% 65.54% 64.54% 63.50% 62.44% 61.35% ExpensesPayroll$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 Market ing/Promotion$750 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 Depreciation$0 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 Supplies$50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 Utilities$700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 Insurance$417 $417 $417 $417 $417 $417 $417 $417 $417 $417 $417 $417 Maintenance$100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 Office Expense$150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 Payroll Taxes10% $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 Phone/TV/Internet$150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 Propane$1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 Property Tax$209 $209 $209 $209 $209 $209 $209 $209 $209 $209 $209 $209 Acct & Lega l$5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Operating Expenses$17,514 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 Profit Before Interest and Taxes($1,271)$3,094 $3,230 $3,353 $3,468 $3,573 $3,669 $3,755 $3,830 $3,893 $3,944 $3,979 EBITDA($1,271)$4,189 $4,325 $4,448 $4,563 $4,668 $4,764 $4,850 $4,925 $4,988 $5,039 $5,074  Interest Expense$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0  Taxes Incurred($381)$928 $969 $1,006 $1,040 $1,072 $1,101 $1,126 $1,149 $1,168 $1,183 $1,194 Net Profit($890)$2,166 $2,261 $2,347 $2,428 $2,501 $2,568 $2,628 $2,681 $2,725 $2,761 $2,785 Net Profit/Sales-3.93% 9.34% 9.56% 9.73% 9.87% 9.96% 10.03% 10.07% 10.07% 10.03% 9.96% 9.86% Table: Cash Flow Pro Forma Cash Flow Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Cash ReceivedCash from OperationsCash Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Subtotal Cash from Operations$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Additional Cash ReceivedSales Tax, VAT, HST/GST Received0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Other Liabilities (interest-free)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Long-term Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Other Current Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Long-term Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Investment Received$350,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Cash Received$372,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Table: Cash Flow (Continued) Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Expenditures from OperationsCash Spending$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 Bill Payments$299 $8,830 $5,065 $6,547 $12,875 $13,296 $13,734 $14,188 $14,661 $15,152 $15,663 $16,194 Subtotal Spent on Operations$8,470 $17,001 $13,236 $14,718 $21,046 $21,467 $21,905 $22,359 $22,832 $23,323 $23,834 $24,365 Additional Cash SpentSales Tax, VAT, HST/GST Paid Out$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Principal Repayment of Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other Liabilities Principal Repayment$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Long-term Liabilities Principal Repayment$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Other Current Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Long-term Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Dividends$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Cash Spent$8,470 $17,001 $13,236 $14,718 $21,046 $21,467 $21,905 $22,359 $22,832 $23,323 $23,834 $24,365 Net Cash Flow$364,182 $6,186 $10,415 $9,406 $3,561 $3,632 $3,696 $3,754 $3,803 $3,844 $3,876 $3,897 Cash Balance$364,182 $370,368 $380,783 $390,189 $393,750 $397,382 $401,078 $404,832 $408,635 $412,479 $416,355 $420,252 Table: Balance Sheet Pro Forma Balance Sheet Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12AssetsStarting BalancesCurrent AssetsCash$0 $364,182 $370,368 $380,783 $390,189 $393,750 $397,382 $401,078 $404,832 $408,635 $412,479 $416,355 $420,252 Inventory$26,000 $19,591 $12,857 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Other Current Assets$30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 Total Current Assets$56,950 $414,723 $414,175 $418,795 $428,551 $432,480 $436,499 $440,601 $444,781 $449,031 $453,344 $457,712 $462,126 Long-term AssetsLong-term Assets$329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 Accumulated Depreciati on$0 $0 $1,095 $2,190 $3,285 $4,380 $5,475 $6,570 $7,665 $8,760 $9,855 $10,950 $12,045 Total Long-term Assets$329,800 $329,800 $328,705 $327,610 $326,515 $325,420 $324,325 $323,230 $322,135 $321,040 $319,945 $318,850 $317,755 Total Assets$386,750 $744,523 $742,880 $746,405 $755,066 $757,900 $760,824 $763,831 $766,916 $770,071 $773,289 $776,562 $779,881 Table: Balance Sheet (Continued) Liabilities and Capital Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Current LiabilitiesAccounts Payable$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other Current Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Current Liabilities$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Long-term Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Liabilities$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Paid-in Capital$402,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 Retained Earning s($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)Earnings$0 ($890)$1,276 $3,537 $5,884 $8,311 $10,812 $13,381 $16,009 $18,690 $21,415 $24,176 $26,961 Total Capital$386,750 $735,860 $738,026 $740,287 $742,634 $745,061 $747,562 $750,131 $752,759 $755,440 $758,165 $760,926 $763,711 Total Liabilities and Capital$386,750 $744,523 $742,880 $746,405 $755,066 $757,900 $760,824 $763,831 $766,916 $770,071 $773,289 $776,562 $779,881 Net Worth$386,750 $735,860 $738,026 $740,287 $742,634 $745,061 $747,562 $750,131 $752,759 $755,440 $758,165 $760,926 $763,711  INFORMATION AND FORMS ARE PROVIDED â€Å"AS IS† WITHOUT ANY EXPRESS OR IMPLIED WARRANTY OF ANY KIND INCLUDING WARRANTIES OF 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Docstoc is prohibited from providing any kind of advice, explanation, opinion, or recommendation to a consumer about possible legal rights, remedies, defenses, options, selection, or completion of forms or strategies. Communications between you and Docstoc may be protected by our Privacy Policy (http://premium.docstoc.com/privacypolicy), but are NOT protected by the attorney-client privilege or work product doctrine since Docstoc is not a law firm and is not providing legal advice. No Docstoc employee, contractor, or attorney is authorized to provide you with any advice abo ut what information (again, which includes forms) to use or how to use or complete it or them. Entire document copyright  © Docstoc ®, Inc., 2010 – 2013 All Right Reserved ———————– Business Plan for Restaurant Bar and Grill This Business Plan for a Bar and Grill Restaurant allows entrepreneurs or business owners to create a comprehensive and professional business plan. This template form allows a business to outline the company’s objectives and detail both current company information as well as any past performance. Companies should include a complete market analysis in their plan to help showcase why their business strategy will be effective in the market. Future company plans, including production targets, management strategy, and financial forecasting, should be used to demonstrate and confirm that the company’s short-term and long-term objective can and will be met. This model plan can be customized to best fit the unique needs of any entrepreneur or owner that is seeking to create a strong business plan. Business Plan for Restaurant Bar and Grill This Business Plan for a Bar and Grill Restaurant allows entrepreneurs or business owners to create a comprehensive and professional business plan. This template form allows a business to outline the company?s objectives and detail both curren[pic][?] Business Plan Bar & Grill. (2016, Mar 15). 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Oil drilling on federal land - Research Paper Example The United States ranks first in natural gas production and third in oil production owing to increased domestic exploration, which poses uncertainty considering that the country holds about 4% of the world natural gas and oil reserves (The Wilderness Society 1). The proponents of onshore exploration justify their actions as those of seeking energy security by making use of the country’s mineral reserves. As such, millions of acres of federal lands have been leased to oil and gas companies accounting for thousands of wells drilled every year. It is for the alarming rate of this endeavor that has attracted significant scrutiny from citizens, stakeholders, and government officials calling for regulation. This follows risks involved in exploration procedures and consequent fallout effects that range from environmental effects to human health. Therefore, it is important to examine the benefits and detriments of onshore drilling with aim of evaluating its sustainability in the long term. Equally important is examination of the resolve that seeks to open federal lands and waters for oil and gas exploration. The move to enhance the use of federal lands and waters to oil and gas exploration has its benefits to the country’s energy economics. ... With this in mind, it is important that a quick resolution to mitigate negative impacts to the economy is formulated and implemented to the letter. Leasing of federal land to oil and gas companies is seen as the best move to ensure economic stability in the country. This gives the oil industry a chance to participate effectively in domestic energy production and limit uncertainty. This is achieved though exploration of the natural resources, which is vital the country’s energy and economic security (Alleman 2). With exploration on federal lands and waters, the country becomes independent and does not rely on the foreign oil market for its energy. The potential of the US oil reserves remains unknown following restrictive federal policy on onshore drilling, and thus limits the chances of gaining energy independence. Such independence would guarantee a low cost of living owing to a significant drop in the cost of energy. Domestic onshore drilling also serves to benefit the societ y with regard to providing employment opportunities in various capacities ranging from primary to tertiary jobs. Drilling premises require specialized technicians, scientists, and laborers in addition to essential supporting services such as health, hospitality, and transport. This is an important aspect of the regional economy as leased federal areas benefiting from exploration activities (SWCA Environmental Consultants 4). This has been demonstrated by the state of affairs in western states where authorization has been approved. With the approval of the resolve to free up federal land, affected regions should expect a surge in the demand for skilled labor. In essence, the expansion of the energy production into

To what extent does the current law afford victims of domestic abuse Essay

To what extent does the current law afford victims of domestic abuse effective protection and support - Essay Example The 2004 Act is not restricted to just protecting previously married partners. The Act has repealed s4 which required the courts to have regard to the non-married status of cohabitants when making decisions in respect of domestic violence incidents . Legislation on domestic violence is not just limited to couples who have lived together as man and wife or as a cohabiting couple but now covers anyone who has lived in the same residence as part of a family. This includes same-sex couples as well as parent and child relationships where either the parents are attacking the children or the children are attacking the parents. It has been the long-held opinion that very few cases of domestic violence ever get to court to be fully prosecuted. There is a generalisation that most of the couples are reunited before the case gets to court . This issue has been addressed in recent develops within the criminal justice system by creating a fast-track approach, for domestic violence incidents. Throu ghout the country most police forces have now adopted a system whereby all such cases involving domestic violence of any sort have to be ready to be heard at court within 14 days of the incident.

Volunteer Acctivity - Leadership Essay Example | Topics and Well Written Essays - 1000 words

Volunteer Acctivity - Leadership - Essay Example The help me desk basically has a lot to do with answering to inquiries, and providing every kind of assistance to newcomers including directing them to where they may be served in respect of their special needs. The help me desk serves all manner of clients and not only newcomers. Even those who have spent ages visiting the institution often come to make inquiries about where tor get certain resources, where to get library cards, and how to solve problems related to their library accounts. As the officer at the help me desk, I was charged with the full responsibility of ensuring that clients were satisfied with the library’s services especially with respect to their inquiries. I chose to work in the help me desk of the institution since I have an interest in influencing people, socially, as a leader. More specifically, I wish to see people develop a good reading culture – a culture that can see them succeed both in learning and in professional circles. The library offers a wide range of services and serves an equally wide range of clients ranging from elementary school students top adults in their old age. In choosing this voluntary activity, I was aiming at serving different members of the society and not just a small section of it. My choice of this kind of service was guided by the desire to experience at least some of the roles of managers or leaders. Management according to experts involves planning, directing, organizing, leading, controlling and staffing. This activity to a great level would help me gain several skills that are related to leadership and management as it involved interacting with people who had various needs. Working at the Richmond library as the help me desk officer involved quite a lot of activities. In some cases, I had to stretch my boundaries to ensure that customers were satisfied. In some cases for example, I would teach people ho to use their

Wildlife in Colorado Essay Example | Topics and Well Written Essays - 500 words

Wildlife in Colorado - Essay Example The government should propose action plans to preserve the wildlife in Colorado. The conservation of habitats is the important factor and proper planning is required to manage them. These plans are carried out to save the wildlife and to maintain them in a proper manner.(Mills 5-10). As most of the rare species are seen here, wildlife conservation becomes the major criteria. Programs to conserve and restore the wildlife can be done by the government and other service organizations. The requirements of the species and needs of the habitats should be included in this program. Government should allocate funds to maintain the wildlife. Colorado has many species and wildlife habitats that are not seen in any other country. These species have to be identified and prioritized so that conservation plans can be achieved. According to this priority, the habitats are preserved and conservation process is done. Wildlife threats are common and these conservation plans should make sure to resolve these problems. Once a plan is Wetlands are important to maintain the wildlife habitat and the water quality can also be improved. As they are a part of ecosystem, they provide basic needs for the most of the animals. Wetlands help in time of natural disaster.

Open Source and Open Standards in Ecommerce Assignment

Open Source and Open Standards in Ecommerce - Assignment Example These types of services are offered to cover against system problem, help, mitigation and training. The revenue generation is offered through presenting some contractual aspects (GBdirect Ltd, n.d). 8 Saint-Andre (2009) has answered the question and stated that open source technology and products often rely on open protocols standards, for example Mozilla with HTML/JavaScript/CSS, Apache with HTTP, Sendmail with SMTP. In this scenario we can assess that the proprietary products and systems are also doing the similar job. In this regard the open source technology developers need to confirm the platforms efficiency to offer the user a better and enhanced experience. Therefore open source developer need to fulfill all the quality standards of the open standards. However small development firms and software houses are restricted to construct a closed implementations as well as consequently they are not fixed to limitations of licenses for example GPL (Saint-Andre, 2009). Saint-Andre (2009) has stated that a number of people thought that, the W3C or IETF supports a format or protocol; it consequently turned out to be a standard. However standardization is not an issue of authorization ; however it is a concern of recognition in the marketplace. Not the entire of standards are open (for instance, PowerPoint or MS Word). Despite the fact that, when formats as well as protocols are coming under the open standards, then open standards applications are technically strong typically be liable to be established through the marketplace like a standard. Certainly, a certain application or protocol turns out to be not simply a standard however the leading marketplace maker. For instance, Apache is the leading web server. It new protocol HTTPng was unsuccessful to grab sufficient market because it was not fully supporting Apache community. A powerful open source "anchor" facilitates to guarantee the openness of

Concussions Case Study Essay Example for Free

Concussions Case Study Essay With all the excitement sports in our country and even around the world bring, some horrific injuries occur due to the competiveness of each participant. The human body can only take so much, and seems like a big target when competition is involved between two or more teams. An injury that has evolved the most out of all the injuries that can occur to someone is the concussion. According to the National Athletic Trainers Association and the National Collegiate Athletic Association, concussions in athletes is becoming the most common injury found compared to some other sports related injury. In the past, if you got hit in the head really hard you went out till your headache went away then you went back in the game. Nobody back then realized how much damage that hard hit to the head really did to you, or how long you should stay out for and recover. Due to advances in technology we now realize our philosophy â€Å"rub some dirt on it† or â€Å"shake it off† especially when it comes to head injuries is something you should never do. Due to improvements in technology and our scientist we are starting to realize and go deeper into how severe a concussion is or traumatic brain injury (TBI). By definition, a concussion occurs when there is a rapid acceleration or deceleration of the head. The brain moves or rotates inside the skull and different parts of it move against each other. Symptoms include headaches, confusion, amnesia and sensitivity to light or noise and can last days, weeks or months. According to the article â€Å"The Science of Hard Knocks† when this mild to severe blow to the head occurs what happens is the brain jiggles inside of the skull reorganizing blood flow. This causes no physical symptoms you can see so doctors can only depend on the information the athlete tells them. This is a huge problem because athletes being as competitive as they are, they may get cleared to play again and still have a concussion. According to the article â€Å"The Science of Hard Knocks†, A ton of concussions are being missed. And a ton of people are being allowed to go back not having fully recovered, says Robert Cantu, a concussion expert and chairman of the department of surgery at Emerson Hospital. Due to this some rules in and restrictions have been put in place by the NCAA on concussions that every head coach and athletic trainer must follow, but the main rule is if an athlete even shows the slightest sign of having a concussion they must sit out the for the entire event and must sit out at least a week before returning. Not only has this rule decreased the number of concussions but it has given the opportunity for athletes to recover fully from a concussion. There is really only one way to treat a concussion, the article â€Å"The Science of hard knocks† states that the only accepted treatment right now for a concussion is to rest the brain. This means no contact sports, no exercise, and no strenuous thinking, all in which are very difficult for your typical college athlete not to do. A big thing that many scientist and neurologist are studying now is the differences concussions have on men vs. women. The number of women participating in sports grew from 1.9 million to 3.2 million between 1990 and 2010. With an increase of participation in sports comes an increase in injuries, including concussion, and a need to understand its effects. Evidence is mounting that women, who are more likely than men to suffer a sports-related concussion, also have more severe symptoms in the days immediately fol lowing the injury. Though men go through a series of big hits, especially in the National Hockey League who is under intense pressure to come up with rule changes to reduce the number of concussions, also known as mild traumatic brain injuries, which have been linked to dementia later in life, studies show that men are less prone to get a concussion because of how long men have been playing sports and hitting our head. According to Dave Elemberrg within the past 100 years, our bodies and brains have adapted to the big hits. But, because women are so new to sports, women are three times more likely than men to suffer a sports-related concussion, says Tracey Covassin, a Canadian researcher at Michigan State University. The reason why women seem to get more concussion than men is not because they are less athletic Covassin says, but because she suspects that female athletes are getting more concussions because they are stronger, faster and more aggressive than in the past. â€Å"Women are also more likel y to be honest about their symptoms, she says, since unlike their male counterparts, they  dont risk losing lucrative professional contracts if they are injured.† Concussions have been overlooked by many people for a very long time. Because of this, some athletes have paid the price and now have to live with the consequences of not letting a traumatic brain injury heal properly. Due to our improvements in technology, rules and regulations set by the NCAA on this issue, and hard work done by scientist and neurologist we now have a better grasp on how serious a concussion or, a traumatic brain injury can be. It is safe to say that there is need for a more widespread understanding of the potentially dangerous impart of concussions in sports

Pepsi saudi Essay Example for Free

Pepsi saudi Essay The Saudi industrial projects company and (SIPCO) and the Saudi fruit juice and beverage industry (SFJBI) emerged as one operating entity in 2002, but prior to that, Pepsi Saudi had operated in the kingdom for many decades. The acquisition amount was not publicized and this writer does not have privilege to that information, however industry insiders lauded the acquisition as a significant milestone in the western region of the kingdom. The reasoning behind the merger was the continuing of production of superior product and better product to the customers. Pepsi Saudi has dominated the  soft drink industry in the kingdom for over 50 years , and it did not want that to change. After the merger Pepsi Saudi decided to adopt the Balanced Scorecard management system in order to help the organization to stay on top of the soft drink industry and provide better products to its customers. MISSION AND VISION: To manufacturing and distribute the best Pepsi coal beverage-beverages . To continue to offer the best carbonated soft drinks and non carbonated soft beverages under various labels label, including Pepsi, diet Pepsi, Pepsi lime, Mountain Dew, Sierra Mist, Aquafina,  7up, Dr Pepper. To maintain and expand customer base with the best possible products. (Organizational documents). In order to accomplish these goals Pepsi Saudi management opted to implement the BSC business approach, with emphasizes on the equalization of financial goals with customer satisfaction goals, and training and employee retention efforts. The management reasoned that with equal balance of those key objectives, the organization would be able to maintain and ultimately surpass its customer base, and also sustain its frontal position in the industry. The management concluded that if it were able to retain superior customer advantage and stay in front of their competition with superior products, it would eventually translate those to financial advantage. Presently the organization is feverishly pursuing the acquisition of new customers while it holds on to its core base. It has launched intensive ad campaigns featuring youth activities, and other popular events such as soccer, and ads with focus on young adults, weddings and intimate family programs. It has launched the popular Pepsi max, with men in min. it also launched  an entirely new look for the 7up. But most importantly, according to Zawya. com (March 29, 2006) Pepsi has elevated its market share to 70% in the UAE. And a significant majority of its 2,246 employees are reportedly in total support of the BSC management system. The entire organization is focused on the production of superior soft drinks, and the satisfaction of its customers as well as the retention of the employees who have helped it to come so far. The employees are competently trained in the BSC system, so cascading could only be an advantage, because of the determination of Pepsi  management to give the employees an efficient training in the BSC system. And the claim of 70% market share is an indication of the outstanding employee performance that has been evident following the implementation of the balance scorecard system. The organization takes its responsibilities to young people quite seriously. It has donated significant amounts of money to socially responsible youth events, and has contributed to health provisions and management in areas that needs the support in the kingdom and outside the kingdom.

Tiziano Vecellios Art Style and the Italian Renaissance

Tiziano Vecellios Art Style and the Italian Renaissance In history, art has changed frequently. With new concepts and experimental ways, the new art forms slowly become accepted by society, while the previous techniques fade into the background; however, the old techniques are not forgotten. Within every era, the new techniques that come from the creative minds and their ideas, have established more from the inspiration of old skills, like the change from Renaissance to Mannerism; this lead to the furthering of different art styles in the future generations. Background info on genre, time period and country of origin The Italian Renaissance was the arising point of modern age. The period stretched from 1400 to 1550, originating from Florence, Italy. It was the revival of scientific and artistic innovations. It was also the revitalization of Greek and Roman learning. This essential time period linked the relation of the middle ages to the modern age. The Italian Renaissance was split into two phases, the Early Renaissance and the High Renaissance. The High Renaissance, at the climax of Renaissance art from 1500 to 1525, was the result of the culmination of the different artistic progression of the Early Renaissance. During the 1520s of the Italian Renaissance, High Renaissance was exaggerated to Mannerism. The High Renaissance was an era that brought total creative genius to the world in history. Characterisitcs of art being done during that time and mediums used The changes in art during the Italian Renaissance were clearly seen in paintings and sculptures. While the artists continued to use religious subject matter, they combined the idea with the principles of the human figure and the appeal in depicting nature. Artists began experimenting with their paintings by using oil-based paints, which were workable for several months due to the slow drying pace of the paints. The fresco technique, developed during the Italian Renaissance and used by artists like Michelangelo, involved painting on plasters walls. Light and perspective was familiarized to give a sense of reality through three-dimensional imagery. Artists gained new insight and techniques to their concept of space and form in the Italian Renaissance, which has thus changed art forever. Background info on artist Tiziano Vecellio, also more famously known as Titian, was one of the greatest artists of the High Rennaissance. He was born in Pieve di Cadore, Italy. The year of his birth is highly disputed between scholars, but it is believed to be between 1477 and 1488. As a young boy, he was an apprentice to Giovanni Bellinni, another outstanding painter in Italy at the time. In 1508, the now young independent painter, Titian, joined the Venetian painter, Giorgione to beautify the facade of the Fondaco dei Tedeschi in Venice. Titians work was mistaken as a new and improved style of Giorgione. The teamwork between the two artists led to more art collaboration; together, they explored oil painting techniques, by ways like directly applying an undiluted medium on the canvas. At the death of Giovanni Bellini in 1516, it left Titian with no adversary in Venice, which let him receive his old masters job as the official painter to the Republic. His first major public commission was the Assumption of the Virgin which was painted for the Basilica of Santa Maria Gloriosa dei Frari in Venice. In 1533, he was appointed as the court painter of Charles V, the most powerful man of the century, being Emperor of the Holy Roman Empire and the King of Spain. In 1548, he spent nine months in Augsburg with the Imperial Court. After half a decade, he commences a series of poesie for Phillip II in 1554. Although Titian was not a man of much education, he was one of great talent. Titian was an elegant and charming man who was also attractive and interesting in conversation, which made it easy for him to build relationships and connections with powerful people. Over the span of twenty years, Titian created relationships and connections with princely patronage, while continuing work for other Venetian churches. As he grew older, his eyesight worsened and his hand control was weakening. Unfortunately, during a plague outbreak, Titian died, on August 27, 1576, as a rich and famous man. He was interred into the Church of Santa Maria Gloriosa dei Frari. His universal reputation continues to be known to this modern day. Styles and techniques used by artist Titian was an infamous Venetian painter during the High Renaissance. He was known for his bright rich colours and his bold brush work. The bold use of colour and the lush sumptuous layers were the result of much preparation, the medium used and the surface chosen. Mythological paintings, religious paintings, portraits, and churches were just some of the works he accomplished. His artwork should be viewed from a distance to get the as it was desired to be seen. Much of his skills were influenced by Giorgione, where he improved his style with new elements and perfection. From 1530 to 1550, his approach and style became more and more dramatic. The unique practices Titian painted with combined with his great talent were what made him an amazing painter. As Titian matured as an artist, he had as specific methods to his paintings. First, he sketched his pictures with loads of colour that forms the groundwork of the work of art. For up to several months, without looking, he left his composition facing a wall. He then returned to them to build up figures, make changes, and correct any wrongs. When retouching his working, he dealt with highlights by harmonizing colours and tones by rubbing the composition with his fingers. An alternate way was by adding strokes and bright spots with his fingers to perfect his work. As he grew older, he began to paint with his fingers more. He believed that It is not bright colors but good drawing that makes figures beautiful. Detailed analysis of artwork Titians masterpiece, Bacchanal of the Andrians, shows that it is a complete success through design elements. The composition of the work of art is arranged with the human figures spread out evenly across the horizontal span of the canvas. The colours involved are rich and bold; they are not too bright to be overtaking the whole piece. The harmonic bond between the tones and colour that is used by Titian is infamous. The contrast in colour between the two sides balances each other out. The contrast in colour in the dress of the dancing couple compared to the rest of the drinking people, bring it out two a secondary focal point. With naked woman in the corner as the focal point, it brings the eyes throughout the painting, from the focal point to the dancing couple to the other people. Bachannal of the Adrians seems to be interpreting a message of celebration. This may be the possibility of a marriage due to the dancing couple in bolder colours and the amount of activities (drinking, partying, and sheet music) involved. However, these actions could also indicate a celebration due to the homecoming of an important person. The characters involved in the work of art have great meaning too. The woman in the white dress may represent innocence; the other ladies may represent vulnerability and jealousy as seen from their positioning and facial emotions. The nude men surrounding the other women may represent lust and want, as they are in some way in contact, physically or optically, to the women. Conclusion New art techniques were and still are developed through time. Titian, one of the greatest artists of the high Renaissance, was one who established new skills and techniques from others through his life that inspired others to create more throughout history. There are many steps involved in art to fuel to this advancement. According to Titian, Painting done under pressure by artists without the necessary talent can only give rise to formlessness, as painting is a profession that requires peace of mind. http://www.artinthepicture.com/artists/Titian/Quotes/

Sonnet 72 Essay -- essays research papers

William Shakespeare Sonnet 18 Shall I compare thee to a summer’s day? a Thou art more lovely and more temperate: b Rough winds do shake the darling buds of May, a And summer’s lease hath all too short a date: b Sometime too hot the eye of heaven shines c And often is his gold complexion dimmed, d And every fair from fair sometimes declines, c By chance, or nature’s changing course, untrimmed; d But thy eternal summer shall not fade, e Nor lose possession of that fair thou ow’st; f Nor shall death brag thou wander’st in his shade, e When in eternal lines to time thou grow’st: f So long as man can breathe, or eyes can see, g So long lives this and this gives life to thee g 3 Sentences: 1st sentence: line 1 2nd sentence: lines 2 - 8 3rd sentence: lines 9 - 14 This is a Shakespearean sonnet with no characteristics of a Petrarchan sonnet. GLOSSARY Temperate moderate Darling very dear Lease the term during which possession is guaranteed Date the time during which something lasts Complexion colour, visible aspect, appearance To decline to diminish, decrease, deteriorate Untrimmed not carefully or neatly arranged or attired Fair beauty, fairness, good looks Eternal infinite in past and future duration, without beginning or end To brag to declare or assert boastfully ‘SHALL I COMPARE THEE TO A SUMMER’S DA... ...tent iambic pentameter, encapsulates the idea of eternal life through versification. The meter is iambic pentameter and the rhythm is fairly regular throughout the sonnet. However, in a number of lines there are spondaic feet, used to emphasise threats to the beauty and the idea of eternity. Clear examples of this are the "Rough winds" in line 3 and the "death" that will not "brag" in line 11. In the latter example the threat of death is reinforced by the assonance between the words "death" and "brag". Line 9 is an interesting line as regards the rhythm. For the last two feet reinforce the turn, introduced by the "But". A regular rhythm would have a stress on "shall", followed by an unstressed "not". However, the opposite is true. This clearly adds to the contrasting quality of this line: after two regular iambic pentameters the stress on the "not" following the introductory "But" leaves no doubt about the turn the reader witnesses in this line. A truly beautiful e xample of a Shakespearean turn.

A Comparison of Second Coming and World Is Too Much with Us :: comparison compare contrast essays

Ability to Foresee The Future  in  Second Coming and  World Is Too Much with Us The world is changing and evolving at an astounding rate. Within the last one hundred years, the Western community has seen advances in technology and medicine that has improved the lifestyles and longevity of almost every individual. Within the last two hundred years, we have seen two World Wars, and countless disputes over false borders created by colonialists, slavery, and every horrid form of human suffering imaginable! Human lifestyles and cultures are changing every minute. While our grandparents and ancestors were growing-up, do you think that they ever imagined the world we live in today? What is to come is almost inconceivable to us now. In this world, the only thing we can be sure of is that everything will change. With all of these transformations happening, it is a wonder that a great poet may write words over one hundred years ago, that are still relevant in today’s modern world. It is also remarkable that their written words can tell us more about our present, th an they did about our past. Is it just an illusion that our world is evolving, or do these great poets have the power to see into the future? In this brief essay, I will investigate the immortal characteristics of poetry written between 1794 and 1919. And, I will show that these classical poems can actually hold more relevance today, than they did in the year they were written. Along the way, we will pay close attention to the style of the poetry, and the strength of words and symbols used to intensify the poets’ revelations.   The World Is Too Much with Us, written by William Wordsworth in 1807 is a warning to his generation, that they are losing sight of what is truly important in this world: nature and God. To some, they are one in the same. As if lacking appreciation for the natural gifts of God is not sin enough, we add to it the insult of pride for our rape of His land. Wordsworth makes this poetic message immortal with his powerful and emotional words. Let us study his powerful style: The world is too much with us; late and soon, Getting and spending, we lay waste our powers: Little we see in Nature that is ours; We have given our hearts away, a sordid boon! (Lines 1 - 4) Materialism, wasteful selfishness, prostitution! These are the images that these lines bring to me! Yet, is it not more true today than in Wordsworth’s time, that we are a culture of people who simply consume and waste?