A Horse and Two Goats Essay

‘A Horse and Two Goats’ is a masterpiece of literature by R. K. Narayan (1906 – 2001). The writer is a brightly shining star in the galaxy of the leading literary Indian fiction writers, particularly who wrote in English including Mulk Raj Anand and Raja Rao. Narayan is given credit for bringing the Indian Literature in English to show the whole world. For this great service to the Indian literary world, he is rendered as the greatest Indian novelist and short story writer. see more:article on old age homes The setting of this story is in the real and small village, Kritam unlike his most of the stories. His stories have simple language and common characters that are grappling with their social problems of everyday life as we see in his story ‘A Horse and Two Goats’. Narayan has been compared to as great writers as William Faulkner and Guy de Maupassant. He has reflected humour and passions of ordinary life and exposes the bitter truths about human life in different shades and colours. With respect to this trait, he is counted a humanitarian artist in his own way and distinctive style. However, R.K. Narayan’s style has met bitter criticism for simplicity of his diction. It is said that he is too simple to be intellectually entertaining. The story has just two main characters. Muni, an old and very poor Indian and a red-faced American. Both of them represent their cultures through language. They speak their own languages and hardly can understand each other. In other words, language proves a great barrier in communication between the two individuals who belong to two entirely different cultures. This difference of cultures speaks volumes about the conflict of the East and West, with their own distinctive values and standards. Moreover, the two characters represent their respective nations. One is from the First World, America, the highly developed one and the other is from India, the Third World. Muni is symbol of austere poverty, materially as well as morally. He is in fact telling a lie to his wife when he tells her that ‘I have sold our goats to a red-faced man. He was absolutely crazy to have them, gave me all this money carried them off in his motor car’ (p.16). The American has mistakenly bought th e statue of horse. He misunderstands that the horse-statue belongs to the poor old man, Muni. His misunderstanding is owing to his utter ignorance of the Indian culture as well as his materialistic outlook. He misunderstands that money can buy anything he likes. He stands as a symbol of the American that their material superiority can make them able to buy the cultures of the poor nations with money. He time and again talks about his business and his keen desire to become a big businessman. This fact can be seen in these wistful words of him: I repeat I am not a millionaire. Ours is a modest business; after all, we can’t afford to buy more than sixty minutes of TV time in a month, which works out to two minutes a day, that’s all, although in the course of time we’ll may be sponsor a one-hour show regularly if our sales graph continues to go up†¦(p.14). Moreover, the American fails to discern the reality that the horse-statue is not the possession of the poor goat-man but it belongs to the whole village of Kritam. On contrary, Muni is very poor but he is not preoccupied with materialistic pursuits. He talks about his religious and spiritual preoccupation. According to him: †¦our pundit [†¦] told us that Vishnu is the highest god. Whenever evil men trouble us, he comes down to save us. He has come many times. The first time he incarnated as a great fish, and lifted the scriptures on his back when the floods and sea waves †¦ (p.12). This discourse exposes the truth about the conflict of the East and West on spiritual and materialistic grounds respectively. The writer seems to suggest that West is hollow at heart and worshipper of materialism whereas East is spiritually rich and deep-rooted in culture and traditions which cannot be snatched from them because they are their life and spirit. Muni’s these words point this fact out that ‘ At the end of Kali Yuga, this world and all other worlds will be destroyed and the Redeemer will come in the shape of a horse called â€Å"Kalki†, this horse will come to life and gallop and trample down all bad men’(page:13). Similarly, at individual and social level, the story exposes evils of poverty. Muni is awfully poor and under the burden of loans even for bare bread. The story reveals the fact that how strange the way of the world are. When Muni grows poorer and poorer, the people of his village begin to look down upon him as someone low and base. They do not treat him as a respectable individual of the society. It implies about the inhuman behavior of the fellow beings with one another when their social status is not equal. Poverty becomes a curse at home and in the society for the poor people like Muni. His wife quarrels with him because there is nothing to eat to live. Owing to his poverty nobody is ready to give him loans. The shop man who used to give him small loans has now refused to give anymore because the poor Muni has piteously failed to repay his former loans. Muni promises but without any use that ‘I will pay you everything on the first of the next month’ (p.3). His poverty causes him a great disgrace and he helplessly utters ‘My poverty is exposed to everybody. But what can I do’ (p.4)? He gets rid of the shopkeeper when he insults him before the eyes of the people Muni tells him that he will pay back as soon his daughter sends him money on his fiftieth birthday. Thus Muni’s poverty is symbolic to the poverty of the common people who are maltreated only for their poverty in this world which is mad with worship of the wealth and material things. Muni unlike the American is conservative. He says, the cinema has spoiled the people and taught them how to do evil things. He has least lust for material things and no high ideals in life. He only dreams of opening up small shop under a thatched roof, selling fried nuts, sweets and coconut to the travelers in need of quenching their thirst and mitigate their hunger. In other words, Muni is very good-hearted poor man who loves to serve humanity but the American has excessive lust for wealth has no love to serve humanity. He tries to gratify his aesthetic sense by buying the statue-horse but never thinks about spending his money for the benefits of the humanity. Besides, the story stresses upon the fact that the poor may have tender feelings for humanity but not the rich because they have mostly the hearts of gold and silver which are without sympathetic feelings for others. The American talks to Muni so long only because he has a great desire to buy the statue. In addition, the two men have little knowledge about each other’s society and culture. Muni fails to understand the reason why the American wants to buy the statue when it has no practical benefit at all. It also indicates that the poor and illiterate people have mostly least approach beyond their belly. The American also cannot realize that the statue is the cultural symbol of the people belonging to a small village, Kritam which represents whole India. To sell the statue is tantamount to sell cultural identity. However, Muni sells his two goats and the statue for hundred rupees because he has nothing to eat due to his poverty. He tells lie to his wife that he has sold his two goats in hundred rupees without mentioning the sale of the statue. Perhaps he does so due to two reasons. One reason is that he cannot imagine that the statue has such great importance for the American and he will not take it with him. Second reason is that the statue does not belong to him only but the whole village and by selling it he will get money to take home and please his wife who is mostly annoyed with him for poverty. It means that poverty may compel a person to go to such limits as telling lies and selling ones legacy. Furthermore, the Big House stands for discrimination in village of Kritam. It is only one such big house in the village whereas other abodes are no more than mere huts and mud houses. It is the symbol of monopoly and feudalism. Muni has to pay for using the back part of the Big House for his goats and sheep when Muni had good days and prosperous life with as many as forty goats in his pen. However, the Big House is a great source of relief for Muni and his family. He has hardly anything in his house even water and is dependent on the Big House for drinking purposes. Muni says, ‘Bath! Who can dream of a bath when you have to scratch the tank-bed for a bowl of water? We would all be parched and dead but for the Big House, where they let us take a pot of water from their well’ (p.4). In other words, the writer criticizes the poor condition of the South Indian people who been kept so much deprived by the rulers. They have worst condition and have no availability of daily communities as essential as drinking water. The writer wants to convey the message to the State about negligence and least care of the masses who living in exceedingly miserable plight. This poor condition also goes back to the colonial age of the Subcontinent when the colonizers ruled their colonies and did least for the welfare of the people who were the subjects. They proved looters of the resources of their colonies and did not improve their poor condition. They rather cause the flourishment of the feudal culture which is there long after their departure from the subcontinent. They have left but have left behind their influence and their discriminatory system among the Indians. The Big House is the representative of this concept. The Big House has well of water whereas the other population, not to speak of other daily commodities of life, has not even water for them to drink. The American has come to visit India which was colony like his own country of the USA but America has rose successfully from the slavery and has come to the fore front due to their sincere leaders and their welfare system of the State. The writer wants the world know about the poor condition of the South India where there is no standard of living at all. He seems to expose the bitter realities of life in pinching grip of austere poverty. Narayan like Guy de Maupassant is ranked as great figure in the world of modern short story. Maupassant he has followed the last two conditions as a writer: 1. a moral relation of the author to the subject, 2. the clearness of exposition, 3. sincerity, that is, an undisguised feeling of love or hatred for what the artist describes, But Narayan has followed the whole three ones quite successfully in his short stories. Also like him Narayan has the ability to compress text without losing the basic message. He was endowed with that particular gift, called talent, which consists in the author’s ability to direct, according to his tastes, his intensified, strained attention to this or that subject, in consequence of which the author who is endowed with this ability sees in those subjects upon which he directs his attention, something new, something which others did not see. Narayan evidently possessed that gift of seeing in subjects something which others did not see.

Family Witnessed Resusitation Essay

There are several legal and ethical issues relating to FWR. Some of the key legal concerns expressed by healthcare professionals include the potential for litigation, patient confidentiality, and the patient’s right to privacy (Mian et al, 2007; Critchell et al, 2007). Litigation and liability concerns arise from the fact that, in most cases, family members will have little understanding of the procedures used in the code room. The fear is that the staff’s actions could be perceived as detrimental or harmful to the patient in the eyes of the typical lay-person. The reality is that once healthcare providers become educated and experienced with FWR, this fear is alleviated, as found in a study conducted by Mian et al (2007). In this same study however, confidentiality and privacy concerns were unchanged, suggesting that this is an issue hospitals will need to address if they are to implement FWR. The ethical issues involved with FWR revolve around the mental and emotional impact that families and medical professionals may experience if a code is witnessed. Performance anxiety and the potential loss of professional distance from the patient for healthcare providers and how traumatic the experience may be for family members are major ethical concerns with FWR (Mian et al, 2007; Critchell et al, 2007). Mian et al found that nurse attitudes regarding potential trauma for the family improved with experience while physician attitudes did not. Studies of family member reactions suggest that the experience is not excessively traumatic for family and may actually be a beneficial part of the grieving process (Critchell et al, 2007). Performance anxiety for the staff seems to be the bigger issue. Though this factor seems to improve with experience (Mian et al, 2007), staff anxiety will still be a driving concern when it comes to the ethical consideration of whether or not it is beneficial for family members to be present. Discuss the viewpoints of various medical professionals in regards to FWR The general trend in opinions regarding FWR is that nurses tend to favor it while physicians tend to be against it (Critchell et al, 2007). The study conducted by Mian et al looked at attitudes pre- and post- FWR experience and in both situations found that nurses had a more favorable view of FWR (2007). While there are many potential reasons for this trend, one possible explanation is that nurses have more interaction with the patient and the patient’s family, thus establishing more of a connection which in turn makes nurses feel more comfortable with family members present. Discuss the patient and family experiences associated with FWR Most people believe that it is their right to be present during a loved-one’s resuscitation, should they so desire. Contrary to the fears of the medical community, family members who have been present during a resuscitation report that the experience was not traumatic for them and would in fact opt to witness it again. Also, being present seems to provide a sense of closure and security in knowing that everything possible was done to save their loved one’s life (Critchell et al 2007). What is your opinion regarding family presence during resuscitation ? Do you support this practice? Why or why not? I believe that the immediate family members should be given the option to be present during resuscitation of the patient. I believe that it is the immediate family members’ right to be present if they choose to be and if they are not disruptive to the medical team that is attempting to resuscitate the patient. I support this practice because of my own beliefs. I would want to be present if my family member was critically ill and needed to be resuscitated. It would give me the opportunity to support my loved one, to have closure, to have a sense of the severity of their illness, and to say my goodbyes if my loved one was not able to be resuscitated. If I were a patient, I would also want to have my immediate family at my side. I might be alert and scared during the resuscitation. Knowing that my family was at my bedside would be comforting to me.

Business Plan Bar & Grill Essay

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

Advanced Principles and Practice Essay Example | Topics and Well Written Essays - 2500 words

Advanced Principles and Practice - Essay Example It is no doubt that the company will undergo a lot of losses due to an injury that could be avoided by simply following the rules. The government has Health and Safety practitioners whose responsibility is to ensure that the organisations adhere to these rules and regulations. They interpret the rules to the employers and ensure that they follow them constantly. It has been argued that the practitioners are interested in preventing law suites against employers of companies rather than protecting the workforce when they ensure that the rules are adhered to. Like all other countries, the UK has not been left behind in ensuring safety for workers and for this reason it has its own Health and Safety legislation. It is also important to look at the competency of the Health and Safety practitioners to know if they have the right skills and knowledge to fully interpret the rules. The United Kingdom has the primary document that set out the health and safety regulations in occupations; Health and Safety at Work Act 1974. The Act ensures that it has fully explained the regulations that all types of companies are expected to follow. It mainly protects people at work according to the activities they are carrying out. It should be noted that not all regulations can be employed by all departments or companies. The regulations depend on the activities each department or company is undertaking. For instance a bank will have an emergency door in case of fire but one can not find protective clothing against emission of dangerous fumes like in a factory that is producing paper or making plastic bags (Colin, 2004, pp. 120-160). Common Health and Safety Regulations There are common rules that every employer despite the kind of company must adhere to. First of all, every employer has the responsibility of ensuring that practicable Health and Safety rules are in existence within the organisation. The rules and regulations should aim at protecting all employees. The employer needs to ensure that there is maintenance of the plant and all working systems or machines. Constant maintenance will prevent accidents that can be caused by break down of various machines. It is important to ensure maintenance such as changing roofs, mending floors to prevent the risk of falling down, pipe leakages and so on (Colin, 2004, pp. 120-160) . Every company needs to have training sessions for their employees on how to employ safety rules as they work. Training is done when employees are just joining the organisation. Employees are trained on how to handle machines and tools within the organisation. They are also trained on where to find protective clothing and how to handle them. There is need to carry out training of employees so that they can know where they can find First Aid tool kits and emergency doors. When a new machine is introduced within the company, then the workforce needs to know how to handle it and its maintenance to prevent accidents that can be brought about by neglecting it. It is the responsibility of the employer to train its employees in First Aid measures to help in case an accident occurs. Employees can be given training on how to behave in case there is a fire. They can be taught how to use fire extinguishers and the emergency water pipes. A drill can be used by Health and Safety practitioners to c heck if a company can respond well in case of fire emergency. It can see if the company has fire sensors that immediately release water when there is emission of smoke, emergency exit doors and fire extinguishers. Sometimes employees can decide not to follow the safety rules employed by the company, thus the employer can decide to appoint a supervisor who understands the

IBM Research Paper Example | Topics and Well Written Essays - 500 words

IBM - Research Paper Example Thus, one does not have to worry about how things are being managed secretly in the cloud since the cloud is in charge for being extremely accessible as well as receptive to the requirements of the application (TechRepublic, 2008), (Hartig, 2009) and (TechTarget, 2007). This paper presents analysis of a real-life application of new technology at Amazon. This paper will analyze the application of new communication technology like wireless and "cloud computing" at Amazon. Cloud Computing at Amazon’s Business Amazon.com Inc., is one of the largest online sellers, has launched a new service that is focused on facilitating the management about making an easy management of their computing as well as web related functions. Though the use of new technology based arrangement at Amazon.com Inc., customers are able to utilize the new Elastic Beanstalk service to hit Amazon’s computing control even without having technological knowledge to execute applications (Galante, 2011). New Technology at Amazon This section discusses the new technology framework that Amazon.com has introduced.

Is It Irrational Not to Be a Consequentialist Essay

Is It Irrational Not to Be a Consequentialist - Essay Example Thus, there is the establishment that the kind of action taken by the individual, either upright or rather morally acceptable behavior is what leads to the result. However, it also states that in the presence of morally wrong behavior, it does account for any bad or rather deeming consequences. In the paper, there is the clear exploration of the question whether it is irrational not to be of the consequentialism mind. The question is definitely one asked by people over ages and many are times that an ideal answer has lacked to emerge. Most people are of the concept that a person who sides with the consequentialism ideology is irrational. This is, however, not always true, as only the pessimists look at the ideology in that manner. â€Å"This is explained in that the thought of it being irrational is fueled by the thought of a consequence that will be very detrimental. It would hurt either the performer of the action or even the people that will be pretentious of the action either di rectly or indirectly† (Mill, 2008, 77). This basis is not legitimate on its own because of poor or ignored review of the other concept of thought and consequences of actions. This supports the notion that goes by the adage that the result of something is clearly justified by the means used to achieve it. On the other hand, there are those that are clearly optimistic by thinking that despite the manner or the method used to get to a point, the mind ought to fathom the consequences. Irrational not to be on the consequentialism ideology describes the optimists vividly. â€Å"As they are described, they just carry out their activities without the perception of the looming danger in case the idea or the project they may be contemplating working out may not conceive the desired conclusion† (Singer, 2006, 49). One of the well-known scientists in the field of human perception, Professor T.M focused his views on the issue using the concept of human rights. â€Å"The professor w as recognized to be very thorough in his explanation. He did this in an effort to explain the nature of both the ones who term the ideology irrational and rational† (Scheffler, 2004, 167). The professor explained clearly that if a person has the right to carry out a certain desired act knowing it will not endanger other people; the consequences of exercising rights are self and hence, there is the allowing of the practice. In the review of this subject matter, focusing on the general ideology is not convincing and detailed enough. Hence, the scrutiny by breaking it down to the various philosophies that comprise the general ideology of consequentialism has to happen. One of the comprising philosophies is Utilitarianism. â€Å"A famous historian by the name of Jeremy Bentham was known for his advocacy of the concept. In his explanation of the philosophy, he claimed that for a human to take a certain course of action, there are two main perceptions that linger in his mind. One o f them is gratification, while the one is misery† (Samuel, 2007, 127). The historian stated that the searching of pleasure could make a person go through misery as long as the result was going to be pleasure. For example a mass murderer who goes out on a killing spree to satisfy his pleasure of seeing people suffering. â€Å"With this notion, it is thus noted that this form of utilitarianism describes a member irrational to be a consequentialist†

Government Deficit Spending Research Paper Example | Topics and Well Written Essays - 500 words

Government Deficit Spending - Research Paper Example Another way of reducing budget deficit is by increasing the number of people under taxation. In the current taxation system, couples earning more than $ 200, 000 per month are exempted from a certain level of taxation. Creating an equal taxation rate in all American citizens may significantly increase the rate at which the government contains revenue. An increase revenue collection will increase the GDP thus minimizing the debts incurred through borrowing. In an argument by Masters collecting enough tax from the citizens may reduce unsure the budget value is not exceeded. Additionally, the author points out that this may also increase government earning significantly even creating a surplus in the proposed budget. The congress also proposed creation of budget policies that may prevent the government from over spending from the budget proposed amount. Â  Over the years, the government has surpassed on expenditure amount as specified in the national budget. For this reason, the amount of debt has increased. However, the proposed budget policies may only be possible if the budget is made flexible and large enough to cater for emergencies and all the requirements over the annual calendar. Â   The white house and the congress disagree on the proposed changes considering the fact that the white house may be affected from the proposed expenditure cuts. However, the white house understands the need to reduce government expenditure. The proposed expenditure and revenue policies require the contribution by both parties.

New venture opportunity Essay Example | Topics and Well Written Essays - 1500 words

New venture opportunity - Essay Example The main aim of ESS Designs will be to provide a simple, classy and well-tailored look for all our clients. We not only want to provide a distinctive look but we also want to be recognized as a trendsetter in the clothing industry. To start with the new company, the first range of product that ESS Designs will focus on will be a collection of jackets for women, men and children. Based on the research that the appointed team members of ESS Designs have conducted, there have been a lot of customer’s requests that have been made by various customers on the scarcity of jackets’ design. Therefore, building upon this, the first range of product that ESS Designs will focus on will be on a collection of jackets for all our targeted clientele. As a start-up company, ESS Designs will first operate in a small geographical region. However, it is evident that with the inception of technology our client reach may go beyond the borders. The company will be located in the United States in Pennsylvania. This is where our headquarters will be. Nevertheless, ESS Designs will embrace the use of advertising and public relation to make our new range of product known and also to build upon the image of the company. It is also worth noting that the prices of our products will be quite pocket-friendly thus aside from quality will strive to ensure that our targeted consumers are well catered for with regards to the pricing range. In order to examine the impact of this new venture, a thorough SWOT analysis will be conducted on ESS Designs.

Weeks v. United States Essay Example | Topics and Well Written Essays - 500 words

Weeks v. United States - Essay Example The police had entered his house without a warrant and searched through his personal property. Finding objects, namely papers, that they felt would lead to a conviction, they confiscated the personal property of Weeks, later using it against him during the trial. The evidence that the police had obtained proved vital in leading to a conviction. However, Weeks, in a stand for his rights filed a complaint, bringing to light this violation. The case reached the Supreme Court, who decided that Weeks’ rights had indeed been violated by the illegal search and seizure of his property and that the resulting decision should be reversed (Weeks vs. U.S., 1914). Now there are many who would argue on behalf of the exclusionary rule. For example, the exclusionary rule has often been considered a candidate for abolishment but it has been argued that â€Å"the drive to abolish the exclusionary rule is fundamentally misguided on constitutional grounds, for the rule can and should be justified on separation of power principals, which conservatives generally support† (Lynch, 1998). However, the constitution was established to uphold principals that the founding fathers believed were important to the country. No doubt, they did not envision a place where the truth could be suppressed and criminals could get away with crimes due to issues of ‘red tape’. The exclusionary rule has the ability to suppress the truth. In fact, this rule is not actually contained in the constitution but is said to be derived from the constitution. As it has been reported, â€Å"the justices who announced the rule viewed it is as judicially implied but constitutionally mandated† (Seligman, 2010). However, what is brought forth through implication is subject to perception, and so arguable. Any instance where those proven guilty beyond a doubt can get away is an issue that needs to be examined and reformed. Otherwise, the law can become meaningless and void; its powers without effect. In

Feminism, focusing on the rights of women, the differences between men Essay

Feminism, focusing on the rights of women, the differences between men and women - Essay Example For long, the discourse on masculinism and feminism, their differences and commonalities included, have either centred around sexism or on the politically correct narrative of equality of men and women. The differences between the males and the females are chiefly studied as physiological and psychological. The physical differences between men and women, for example, weight, shape, size, and anatomy, are tangible and measurable. Due to their characteristic physical attributes men exhibit ‘greater functionality’ and ‘more survival value’ than women. (Conner, 2000). The psychological differences, though, more subtle and difficult to describe, have an important bearing on forming and maintaining of relationships. Psychologists, like Freud, accepting the male as the norm, inadvertently committed the mistake of fashioning the female model with the male cloth (Gilligan, 1987). The differences in physical characteristics, the psychological and thinking patterns, are reinforced by the fact, that 78 genes have been identified that differentiate women from men (bbc.co.uk, 2003), while women have four times as many brain cells as men (Connors, 2000). The greater number of brain cells enable women, to understand, consider, and tackle multiple problems at once, while men, with linear and sequential perspective, prefer to solve them one at a time (Connors, 2000). Various studies have shown that the male and female perceptions start taking shape early in life. As a group, finding their way out of a maze, boys exhibited, by improvising a formal and hegemonic chain of command. Using scouts they maintained a respectable difference from each other. Teenage girls on the other hand, when confronted with the problem, resorted to ‘collective intelligence’ and generated a feeling of ‘togetherness’ to find the way out (Gilligan, 1987). It is also observed that the attitude of boys and girls, toward

Personality Assessments Essay Example for Free

Personality Assessments Essay Psychologists use the method of personality assessments to test personalities. Testing personalities is much like testing intelligence and because it measures something that is intangible and invisible it can be quite the difficult task. There are different theories of personalities and different methods of assessing those personalities; however some methods of assessment are shared between theories. The four theories are psychodynamic, humanistic, trait and social learning and all have different roots. The methods of assessment are projective tests, personal interview, objective tests, and direct observations. The projective tests consist of simple ambiguous stimuli that can elicit an unlimited number of responses. The personal interview is used to obtain information from the person being interviewed and can be structured or unstructured. An objective test is generally a written test that is administered and scored according to a standard procedure. Usually the tests require simple yes or no responses or for one answer among many to be chosen and are widely used. Direct observation observes a person’s actions in everyday situations over a long period. To assess the psychodynamic theory the methods of projective tests and personal interviews is used. To assess the humanistic theory objective tests and personal interview are used. To assess the trait theory objective tests are used. Social learning theory is assessed with the use of interviews, objective tests and observations. Direct observation observes a person’s actions in everyday situations over a long period. To assess the psychodynamic theory the methods of projective tests and personal interviews is used. To assess the humanistic theory objective tests and personal interview are used. To assess the trait theory objective tests are used. Social learning theory is assessed with the use of interviews, objective tests and observations.

Genetically Modified Food Should Be Limited Essay Example for Free

Genetically Modified Food Should Be Limited Essay Cigarettes and alcohol belong to the products with unhealthy substances which annually kill thousands people over the world. Many countries try to solve this global problem through the various campaigns or controversial advertisements. Governments attempt to make people conscious of all negatives of these products. However, this is not a case of genetically modified food. A lot of people are unaware of the content of genetically modified food, which they have been buying and eating every day for several years. New kinds of allergies or various types of diseases star spreading in some countries and a lot of people can not find any reason for getting them. Genetically modified food should belimited because of negative effects on environment, economy, people and society. Lack of information about genetically modified food causes that people do not have any possibility to make the same informed choice; therefore, this nontraditional food should have some limits. There are still a lot of people who have no idea about products which they buy and consume. When people go shopping to supermarkets, they can find great looking fruit, vegetable or meat; however, they can not see a label of GMF. For example, the US is one of the countries which do not require labeling. According to Britanny Shoot (2009), â€Å"the governmental and industry opposition to mandatory labeling has long been rooted in several arguments:† that production cost would be rapidly raised by labeling because of other monitoring of facilities; â€Å"that GM labels will signal safety or nutritional problems for consumers only accustomed to seeing nutritional information on labels and should therefore not be included† and that other labels â€Å"GM† and â€Å"GM-free† would be required. Therefore, production of genetically modified food should have some boundars if there are still countries in which people are not informed about this harmful food. Another point is that, genetically modified food could trigger a lot of different kind of diseases. When scientists have discovered GMF, it was progress in not only science but also sociaty. However, the first illnesses have appeared, since selling of genetically modified food spread over the world. For example, different kinds of allergies or cancers are the most dangerous diseases which could be caused by genetically modified food. According to Myron Stagman, PhD (2006), genetic modification avoid Evolution`s safeguard and can lead to growth of pathogens which often cause recorded, but unpublicized fatal disease epidemics. So people can suffer from some disease without consciousness that it could be caused by GMF. There is an untested virus gene in some GMF that could be toxic and harmful to not only people but also animals. (cited in Virus in GMF, 2013). Therefore, people could not be sure of effects of genetically modified food which they eat. In summary, this nontraditional food should not be without limits. It is also remarkable that genetically modified food could have negative effects on economy. There is a decrease in United State maize exports to the European Union from the beginning of production of GM crops. â€Å"Experts went a high of 2.8 million tons in 1995-96 to virtually nothing during 2000-01. That is a dramatic economic impact on U.S. farmers.† This is information from the source (C. Frompovich 2010). So production of genetically modified food could be slack and incapable to bring yield in some countries. GE crops, which are used commercially, do not support growth of the yield potential of a variety. They might even decline. â€Å"Perhaps the biggest issue raised by these results is how to explain the rapid adoption of GE crops when farm financial impacts appear to be mixed or even negative.† This is information from the source (GMF – renewed, 2008). Thus, genetically modified food should disappear from the market or be limited. Another claim is that genetically modified food may cause environmental dangerous changes. These shifts are related to not only people but also other organisms. An increased level of estrogen is caused by glyphosate, which is used in crops as resistance to weed. It could have harmful and long term effects on all mammals, including people which are very sensitive to the raised rate of estrogen. This is information from the source (Top 10 dangers of GMF, 2009). So, this nontraditional food can contain toxic substances which could cause to some animals harmful effects or deaf. According to Deborah B. Withman (2002), a lot of butterfly caterpillars die because of pollen from b.t. corn. The problem is that butterfly caterpillars which do not eat corn, but milkweed plants, could die because â€Å"pollen from b.t. corn is blown by the wind onto milkweed plants in neighboring fields.† Thus, genetically modified food and his production should be limited. However, the low cost of production and lower selling prices for more food stimulate a lot of people to consider this nontraditional food as the potential solution to the lack of food or even hunger. Therefore, there are still a lot of exponents, who believe that genetically modified food is very beneficial for human beings. While they can be right, there are still a lot of negatives of this controversial food. Some studies have shown that this nontraditional food can cause problems with human digestive system. The incorporation of some substances can interact badly with one another in food. In addition, GMF could cause poisoning, because the modification of certain genes could produce plant substances whichare difficult to digest at all. It is true that genetically modified food could be a solution of hunger and can help in case of the lack of food, but actually this nontraditional food could have several negative effects. Therefore, it should be limited because of negative impacts on humans, their health, environment and economy. It is usually good to invent something new but an advance for scientists do not have to be an advance for all humans. Reference Brittany Shoot (2009, November 25). GMO or No: Problematic Intersections of Religion, Biotechnology, and Food. Retrieved February 16, 2013, from Religiondispatches: http://www.religiondispatches.org/books/2018/gmo_or_no__problematic_intersections_of_religion__biotechnology__and_food__/ Stagman, M. Phd. (2006). GMO Disease Epidemics: Bt-cotton Fiber Disease. Retrieved February 16, 2013, from Portland: http://portland.indymedia.org/en/2006/08/344305.shtml Virus in GM food could be dangerous. (2013, February 8). Retrieved February 12, 2013, from Unknowncountry: http://www.unknowncountry.com/news/virus-gm-foods-could-be-dangerous Catherine J Frompovich. (2010, June 23). Economic Issues Surrounding Genetically Modified Foods. Retrieved February 15, 2013, from Infowars: http://www.infowars.com/economic-issues-surrounding-genetically-modified-foods/ Genetically modified (GM) foods renewed threat to Europe. (2008, December). Retrieved February 16, 2013, from Bangmfood:http://www.bangmfood.org/publications/4-short-leaflets/1-10-reasons-why-we-dont-need-gm-foods Top 10 dangers of genetically modified food. (2009, April). Retrieved February 15, 2013, from Invigorate306: http://www.invigorate360.com/reviews/top-10-dangers-of-genetically-modified-food/ Deborah B. Withman. (2000, April). Genetically Modified Foods: Harmful or Helpful? Retrieved February 15, 2013, from CSA: http://www.csa.com/discoveryguides/gmfood/overview.php.

Treatment for Renal Transitional Cell Carcinoma (TCC)

Treatment for Renal Transitional Cell Carcinoma (TCC) Dear All, Thank you for the new images Roz – it is interesting to follow this case as it unfolds. After reviewing the new CT images I would agree with Susie that they could indicate an alternative diagnosis of a transitional cell carcinoma (TCC) of the left kidney and ureter. I would like to investigate a couple of the many treatment options available for TCC and aim to answer the question put forward by Susie – ‘What treatment options are available to the patient?’ Renal transitional cell carcinoma (TCC) is a malignant tumour that stems from theepithelial cells lining the urinary tract. Upper urinary tract TCCs (UUTUC) – in this patient’s case involving the left kidney and ureter are uncommon. They account for only 5-10% of urothelial carcinomas (Siegel et al, 2012) although evidence indicates an increase in these malignancies (Jemal et al, 2009). The predisposition UUTUCs have for recurrence, metastases and their multi focal nature mandates aggressive clinical intervention (Cai et al, 2011). Treatment is strongly influenced by tumour stage, which correlates closely with prognosis. Surgical intervention is usually the preferred method of treatment for localised disease. Radical nephroureterectomy Radical nephroureterectomy (RNU) with excision of the bladder cuff is the gold standard treatment for UTUC (Margulis et al, 2009). The aim of surgery is to prevent tumour seeding via bypass of the urinary tract during tumour resection. Since the risk of tumour recurrence is considerable, resection of the distal ureter and its orifice is also performed. Recent research by Lughezzani et al, (2010) concluded that this method – removing the distal ureter and bladder cuff significantly improves survival rates. The traditional open surgical approach to RNUs is being challenged by less invasive approaches, e.g. laparoscopic. Simone et al, (2009), a prospective randomised study of 80 patients with non-metastatic UUUC demonstrated no superior effectiveness of laparoscopic surgery over open RNU, whilst the majority of recent research concludes superior outcomes for a laparoscopic versus open surgical approach (Ariane et al, 2012) and (Ni et al, 2012). Endoscopic Treatment Endoscopic ablation is sometimes indicated in patients with a solitary kidney, in bilateral kidney disease and where major surgery is contraindicated. Although now slightly dated, research by Keeley et al, (1997) is commonly cited in recent literature. Their study looked at the ureteroscopic management of 38 patients (41 kidneys) with upper tract urothelial tumours graded 1 3. After endoscopic treatment, 16 of the 21 (76%) with grade 1 disease were tumour free 4 had recurrences at a mean follow-up of 40.3 months. 9 of the 14 (64%) of grade 2 disease were tumour free 4 had recurrent disease at a mean follow-up of 27.6 months. Finally, 2 of the 5 (40%) grade 3 tumours were tumor free at a mean follow-up of 21 months – no recurrence rates were reported for this group. They concluded that ureteroscopic treatment of the upper urinary tract TCC minimises morbidity and provides excellent success rates in patients with solitary, low-grade tumours. Despite these findings, the tract recurrence risk is hard to calculate because relatively few endoscopic ablation treatments have been performed. Additionally, there is a reported risk of understating and under grading the disease with endoscopic management alone. In order to determine the optimal treatment pathway for a patient with TCC – renal function, tumour grade, stage and location must first be evaluated. I have only examined two of the treatment options available for TCC – would anybody else like to expand upon Susies question by examiningothers? I will not add any further questions as there are a few already outstanding. Kind Regards, Alana Show parent See this post in context RDM032_PRD1_A_2014-15 -> On-Line Case Discussions -> Case 12 -> Re: Case 12 by Alana McInally Wednesday, 19 November 2014, 11:51 PM Dear All, Thank you for posting this interesting case and uploaded images Susie. It appears that Noorayen and I have been working on the same topic over the last few days so although this post is likely to overlap in places, I hope to add insight and an alternative slant. I would like to examine the images and a possible diagnosis. In the right lobe of the liver, there appears to be large 67 x 49 mm, well-defined, heterogeneous mass predominantly hyperechoic in nature. Appearances are in keeping with a solid, rather than cystic, lesion. In the second ultrasound image, the liver lesion looks more isoechoic in echotexture with some internal and peripheral vascularity demonstrated when colour Doppler is applied. The sagittal section of the unenhanced CT abdo-pelvis image also highlights this area of low attenuation in the right lobe. These are unusual findings given the patient’s symptoms acute LIF pain. It would be interesting to know whether the patient has had any other tests carried out, for example any blood work prior to the scans? I agree with Noorayen that ultrasound appearances such as these could represent a Focal nodular hyperplasia (FNH). An FNH is a benign hyperplastic process which results in the normal constituents of the liver being arranged in an abnormally organised pattern – this is caused bya response to a congenital arteriovenous malformation'(Khan et al, 2013). An FNH is considered the second most common tumour of the liver following hepatic hemangiomas (Kang et al, 2010). In the majority of situations (80-95%), FNH arises as a solitary lesion, however, multiple lesions have been known to present themselves (Khan et al, 2013). Ultrasound characteristics of these lesions can vary, making diagnosis using one modality challenging. Lesions can range from hypoechoic, isoechoic to hyperechoic when compared to that of the surrounding liver tissue (Bates, 2011). Venturi et al, (2007) as well as other recent research – state that typical lesions usually demonstrate a large, well circumscribed mass, with a central feeding artery and a radiating spoke-wheel pattern of blood flow (Bates, 2011). It could be suggested that the second ultrasound image shows central blood flow within the lesion, in keeping with the typical appearances described. Although FNHs are normally asymptomatic, which is not in keeping with the patient’s LIF pain, it may indicate that the LIF pain and the liver lesion (located in the RUQ) are unrelated that the liver lesion is instead an incidental finding; this is consistent with the typical diagnosis of an FNH. Most diagnoses occur when patients undergo cross-sectional imaging or surgery for other problems and / or routine medicals (Palladino et al, 2014). Although the use of contraceptive agents is not proven to cause FNH, they may have a role in the development of these lesions. Additionally, they can also act as an irritant causing haemorrhage or infarctions to occur – resulting in symptomatic patients. Malignant transformation of FNH has not been reported (Chung and DeGirolamo, 2011) and FNHs rarely bleed or grow. As a result, the diagnosis of an FNH rarely impacts the patient’s medical management other than the accurate diagnosis of the lesion to prevent unnecessary biopsies, surgery, and further imaging of the lesion. Despite advances in medical imaging, it is difficult to discern an FNH from other focal hepatic lesions. As a relatively recent imaging modality, the use of Contrast-Enhanced Ultrasound (CEUS) to identify focal liver lesions is becoming increasingly common (Bartolotta et al, 2009). I will reiterate one of the three outstanding questions does anyone have any further differential diagnoses? Kind regards, Alana Show parent See this post in context RDM032_PRD1_A_2014-15 -> On-Line Case Discussions -> Case 3 -> Re: Case 3 by Alana McInally Tuesday, 18 November 2014, 9:38 PM Dear All, Lucy’s post on the function of the spleen in particular, the implications when it is removed was interesting to read, especially as the spleen’s function and morphology have, in the past, remained unstudied (Lahey and Norcross, 1948). Although they havebecomeless common, as the spleensimportance as an organ isrecognised, splenectomies are still performed and I would like to address Lucy’s question ‘What are the indications for a splenectomy?’. A splenectomy consists of the total or partial surgical removal of the spleen. Literature sources provide a wide spectrum of clinical scenarios for when a splenectomy may be indicated. A general consensus exists for a handful of diagnoses which require a splenectomy. These include: primary cancers of the spleen (very rare), splenic trauma and hematologic diseases. One blood disorder – Hereditary spherocytosis (HS) – often requires treatment via a splenectomy. It involves the loss of specific proteins in the red blood cell membrane, resulting in fragile cells which are further damaged when they pass through the spleen (Encyclopedia of Surgery). This damage ceases once the spleen is removed. Another hematologic disease primary immune thrombocytopenia (ITP) shows the highest cure rate (60-70%) after a splenectomy versus other treatments (Ghanima et al, 2012). Trauma to the spleen can result from damage or rupture from both blunt and penetrating injuries to the abdomen. Studies suggest 25% of trauma injuries are originally caused by medical intervention to the abdomen (Rull, 2012). Laparoscopic splenectomies are often indicated in splenic trauma to prevent internal hemorrhaging and potentially death (NHS Choices, 2014). There are also numerous other conditions where a splenectomy may be indicated / recommended these include: Splenic artery aneurysms surgical resection is often indicated in the presence of large splenic artery aneurysms (over 2 cm in diameter), because the risk of hemorrhage and rupture can be fatal if not treated (Bates, 2011). Multiple splenic abscesses relatively uncommon but have an associated high mortality rate (Provenzale et al, 2012). Some view percutaneous drainage combined with antibiotic therapy as the best management for solitary abscesses (Bates, 2011) whereas other research proposes a splenectomy is the best treatment for multiple abscesses. Splenomegaly – an enlarged spleen (more than 12 cm) (Bates, 2011) as an isolated indicator for a splenectomy is often unjustified. Best practice is to now investigate the underlying cause. Surgery is only indicated if the enlarged spleen is causing serious complications and/or if the underlying cause cannot be identified (NHS Choices, 2014). As Lucy mentioned, there are benefits and risks of a splenectomy. Most research recognises the associated life-long risk of bacterial infection following a splenectomy (Schilling, 2009), combined with the risks of invasive surgery. The general consensus shifts towards a conservative approach – attempting to preserve the spleen as opposed to invasive treatment (Akinkuolie et al, 2010). In our trust I found it hard to locate hospital guidelines and protocols for when splenectomies were considered appropriate. However, I came across one case where a patient had a partial laparoscopic splenectomy using wedge resection to treat splenic trauma. This allowed him to retain some splenic function and additionally he was fortunate enough to have an accessory spleen (present in 30% of the population) – which has the ability to grow and function when a large portion has been removed (Arra et al, 2013). Consequently his splenic function was comparable to that prior to surgery. This technique supports the recent advance towards a conservative outlook on splenectomies. It would be interesting if anyone else is aware of the guidelines in their local hospital for when a splenectomy is indicated? Kind regards, Alana