Albinism free essay sample

Albinism Background Information Albinism is a genetic disorder which affects the amount of melanin produced, in a person’s skin, hair, or eyes. Oculocutaneous albinism, Ocular albinism, and Hermansky-Pudlak syndrome are other names for this genetic disorder. The disorder affects mostly men, because it is a recessive gene. Females are usually carriers. Albinism does not affect any specific ethnic or religious group. Symptoms/ Effects This Genetic Disorder affects the eyes, skin, or hair’s pigmentation. If an organism has albinism, it has little or no color in a specific part of its body. Albinistic skin burns easily. People with this disorder have to take special precautions to avoid sunburns and diseases such as skin cancer. Most types of Albinism also affect the eyes. Symptoms affecting the eyes include Crossed eyes, Light sensitivity, Rapid eye movements, Vision problems, and functional blindness. Albinistic people may have to limit their outdoor activities to avoid too much exposure to the sun. We will write a custom essay sample on Albinism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This disorder itself is not life threatening. However albinism affects many animals’ camouflage, and makes them easy prey. A human’s life span can be shortened by lung disease or bleeding problems from a form of Albinism, Hermansky-Pudlak Syndrome. Testing/ Diagnostics This disorder can be detected simply by looking for pale or unnatural colored eyes, hair, or skin. To make sure, scientists use genetic tests to affirm that a person has albinism. Ophthalmologists also conduct electroretinograms to detect any optical problems. Causes Albinism is a recessive gene that can only be inherited. It is not sex-linked. Treatments Albinism cannot be cured, but it a person with albinism can wear colored contacts or sunglasses to comfort and protect their eyes. They can wear sun block and stay indoors to protect their skin. Name: Vivian Ray (Vivia)? Age: 17? Gender: F? Appearance: There, you see her first thing you notice when you see Vivia, is her grace. From her delicate structure to her fluid motions, she is elegant and nimble. Vivia has dark black/brown hair pulled into a messy bun with an ornate pen sticking out of it. She has overgrown bangs, that fall into her face. She has an odd way of talking, she looks at you straight in the eyes with her bright grey irises, while speaking with long embellished sentences in a melodic voice. Vivia does not appear to be intimidating or weak. But at the same time, both. She holds herself tall and her eyes seem be a portal to her her inner depths.? Abilities/Talents: Vivia once ice-skated and did ballet. She is moderately athletic. Vivia’s main talent is writing. She often walks around in the park trying to find the perfect word to decribe the leaves slowly falling down, or the prints in the snow. She has her own column in the Elwood High newspaper called â€Å"On the Bright Side†? Basic Likes/Dislikes:? Likes: Vivia like things that are well though out, poems, artwork, and anything else. She loves sour things, and is often sucking a lemon head. When asked her favorite color she thinks of her late mother’s grey eyes (the only trait she inherited from her mother) and replies without hesitation, grey. She loves fruit and would pick it over any other dessert, likes listening to instrumental music . She also likes to reread her dog-eared copies of Shakespeare in her free time.? Dislike: The number one thing Vivia dislikes is being wrong. She does not like the uncertainty and indecisiveness she often suffers from. She also does not like people who stereotype and make assumptions about her. She tends to not work as hard if she is forced to do something instead of herself choosing to do something. Vivia also absolutely hates suspense, and has yet to read a full mystery without skipping to the end.? Personality: Vivia, is usually not the loudest person, and often simply listens in the background. However, her writing truly shows who she is, and wants to be. She is often caught dreaming about what would happen if her life were different. She has a temper if you annoy her enough to find it. She can be stubborn, and is very fair.? Background Information: As a senior at Aberle High, Vivia is being pressured into making the big decision as to what career path she should choose. Her father is pushing her toward a doctorate, while she would rather become an author.? Relationships: Vivia’s mother was a journalist and died in a car accident while driving to the scene of er next story. She lives with her father and little brother. She loves her father and wants to make him proud. There, you see her, leaning against a tree

Project Management Company The WritePass Journal

Project Management Company 1.0  Ã‚   Introduction. Project Management Company ).   There are several types of organisational culture (Drafke Murtaugh, 2009), of which the main ones are: Clan culture. These are family like and tend to focus on mentoring, nurturing, and creating a workforce that feels comfortable and works well together. Power Culture. Key to this is firm control by a few high ranking members, and tends to be found in either smaller companies or discrete sections of larger companies, since it would be difficult to run a large company with such a culture. Key elements mean that decisions can be made quickly making the culture highly reactive. Adhocracy culture. Sometimes referred to as forward looking cultures, these tend to be entrepreneurial and dynamic, and promote an air of risk taking and innovation. Companies with this culture tend to pride themselves on being market leaders and attempt to do something new ahead of possible competitors and the market in general. Role Culture. This type focusses on assigning individuals specific roles with a certain job description and does not allow much scope to step out of that role.   They tend to be rigid and are renowned for being very task-focused.   Cultures such as this are found in companies that specialise in high technology or businesses where roles are determined by knowledge, making it difficult or someone without specific skills to be able to step into certain roles. Market culture. The market culture companies are highly results-driven organisations that concentrate on achievement and completing the task in hand. Hierarchical Culture. These are high structured and controlled businesses that concentrate on creating an efficient company that does the right thing. They tend to be run with a well-defined management structure which feeds information down through it and accepts reporting back through the same lines. The project management company planned by Charles will start with a smaller number of employees but they will have highly specialised tasks to carry out – such as detailed project management – therefore the Role culture is likely to be the best fit for his business.  Ã‚   Since there is only a few employees to start with, the feeding out of information can be handled via team meetings, making communications easy and fluid. Business perception relates to the way in which people – either employees, competitors, or customers relate to a company, which can affect how they interact with that company (Schnaky, 2008).   How a company is perceived may impact on how others work with the company which in turn can affect their long-term profitability and their ability to operate in the market. 5.0   Organisational Strategic Objectives. This report has outlined some of the areas that Charles, the business owner, should examine in order to establish a successful company and gives indication of the type of culture he should aim for.   However, rather than simply indication certain aspects of the business, it becomes important to define particular strategic objectives for Charles to establish. It has been suggested in section 2.4 that Charles strongly consider establishing his business as a limited company, as that will give him extra credibility in the business world, and he is likely to be able to attract the right calibre of technical staff to 5.1 Strategy Roadmap. Charles’ company is expected to follow a specific pathway to success, built on his company’s specialist knowledge of project management and innovative work systems.   This means that the corporate strategy needs to be based on a culture of innovation and the highly-desirable skillset that his employees have.   The structure of a corporate strategy built on innovation is shown in figure 1, below. Figure 1: Charles’ Corporate Strategy. With the company firmly seated in the high-skills, technology, and innovative work streams, Charles can build up a suitable processes that reflect the kind of business that thrives in highly specialist markets such as detailed project management.   The second layer of the strategy is based on the fundamental processes that the company will employ every day to deliver customer excellence.   These processes will encompass innovation in deliverables in which the project management element will keep abreast with the current practices in the field, and project management practitioners kept fully trained as appropriate. Operations process will dictate how the technical staff will interact with customers, while business growth will be the focus of sales and marketing processes. The goal of the sales and market department will be to grow the visibility of the company and create a customer experience that entices return custom through a positive experience in all dealings with the company.   Customer feedback will further allow the company to innovate and to modify their services based on what customers actually want rather than their own perception of what customers need.   By delivering the correct product and service, Charles’ company can experience substantial growth through returning customers as well as picking up new business through the correct marketing strategy and customer recommendations. 5.2 Managing the Strategy. With the correct strategy in place, the management becomes easy since all members of the company understand what is required of them and departments that they deal with to streamline all operations.   As already stated, it is suggested that Charles adopt a Role culture into the company so that people are aware of what they need to achieve within their work sphere, but are able to take direction on other tasks as necessary.   This means that self-management is carried out to the greater extent, with Charles and his senior management team – which is expected to comprise himself as chairman, a Finance Director, and a Sales//Operations Director – offering overall direction for the company, leaving day to day management to area managers and individuals, empowering them to stretch goals (Vandeveer and Menefee, 2010).   This will add a flexibility to the company that is attractive to potential customers, which, together with the obvious innovative ethos of the company, w ill help boost sales enquiries. The management system and strategy set out for this company does not have to be binding, and with future growth, it may be necessary to consider different strategies and management styles that will be more befitting the organisation as it grows.   This means that Charles will need to assess the company on a regular basis to assess whether a new direction in strategy and style may be of greater benefit. 6.0 References Adeniyi, M. (2007) Effective Leadership Management. Authorhouse, Bloomington, Indiana. Alversson, M. (2013) Understanding Organizational Culture. Sage Publications, London. Deming, W. (1993) The New Economics for Industry Government, and Education. MIT Press, Boston, Massachusetts. Drafke, M. and Murtaugh, J. (2009) The Human Side of Organizations. Prentice Hall, New Jersey. Gov. UK (2015) Choose a legal structure for your business. [Online] Available from https://www.gov.uk/business-legal-structures/overview. [Accessed 11th December 2016]. Robbins, S. Judge, T. (2014) Essentials of Organizational Behaviour. [Online] Available from http://bba12.weebly.com/uploads/9/4/2/8/9428277/organizational_behavior_15e_-_stephen_p_ robbins__timothy_a_judge_pdf_qwerty.pdf. [Accessed 11th December 2016]. Schnaky, K. (2008) Perceptions of Organizational Culture by Employee Level: A Case Study. [Online] Available from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.591.2797 rep=rep1type=pdf. [Accessed 11th December 2016]. Stoner J., Freeman R., and Gilbert, Jr. D. (2003) Management. Prentice-Hall of India, New Dheli. Vandeveer, R. Menefee, M. (2010) Human Behavior in Organizations. Prentice Hall, New Jersey

Marketing and Consumer Rights Essay Example | Topics and Well Written Essays - 2250 words

Marketing and Consumer Rights - Essay Example In addition to this, consumer rights are an important imperative in manufacturing businesses nowadays as they are an important tool for enhancement and differentiation of the product offer. The zone of tolerance has been sited as an important concept in both the service management and consumer rights literature, and has been employed to model the relationship between different expectation levels (Zeithaml, Berry, Parasuraman, 1993) and has been used to supply a range, or scale upon which to place a particular outcome. Brands however can mean different things to different consumers. These differences largely stem from the way and manner brands can be perceived or understood. A cursory review of the history of brands informs us that consumers' perceptions of brands have not been static. It has evolved over the years as understanding of the concept deepened. Amber (2000) has defined brand equity as an intangible asset built by marketing, and which exists largely in the heads of stakeholders, especially those of the end consumer. The author further pointed out that if a company got its brand equity right, profits should largely take care of it. The importance of this statement can be understood from the components that make the equity of a brand. These are brand awareness and brand image. A brand that consumers have good knowledge about and can readily recall with favorable associations is an enduring asset to whoever owns it. Furthermore, it would have favorable image and therefore well perceived. Such a brand can be said to have a higher equity or value. It is not too difficult to sell products and services with this brand name tacked on it. Higher volumes of sales at minimal costs transcend into higher profits. Hart (1998) has outlined key principles for creating and building brand names. Some of the strategic considerations she counsels brand name creators to consider borders on (i) whether the new product or service is innovative or not (ii) line extensions are planned for the future and (iii) the nature of protection the brand can afford. It has been stressed that any name chosen should ideally be easy to pronounce, understandable to consumers and also consistent with the cultural values and norms of where it is to be applied. Parasuraman et al. (1988) claims that consumer perceptions of quality of service are a result of evaluating service delivery in relation to pre-consumption expectations known as the "disconfirmation" model. Disconfirmation models are based on the disconfirmation paradigm (Oliver, 1980). Quality is therefore defined as the gap between consumer's expectations and perceptions, and a customer will perceive quality positively only when a service provider meets or exceeds his expectations. Based on this paradigm Parasuraman et al.

1- Web API & 2- Rich Interface Technologies Essay

1- Web API & 2- Rich Interface Technologies - Essay Example Some of the factors that have fueled the growth of web APIs have also been contributed by the growth of mobile (Gosnell, 2005) devices and the need to distribute services across multiple platforms. This has been through development of web based applications that support sharing of data such as photos, geographical mapping and even online payment services. Business found using APIs have found that they ultimately increase their customer and partner reach by more than 70%. This is attributed to the ease in which businesses make connections as well as the fact by which companies ability to open up their services to more platforms and devices is improved. It can also be said that the use of web API’S have resulted in increased traffic and service use by participant entities. This has been attributed to a more that 60% increase in the use of Web services to companies. The creation and adoption of Web API has also seen the improvements of developer’s productivity that has greatly impacted on innovation. For instance the integration of email services with social media companies has highlighted but a few of these innovations. The use of web APIs have not gone without the challenges that come about with risk of attacks. Considering the fact that web APIs have often involved the use and integration of data, this has attracted attackers (Halper et al., 2011) to access privileged data either through SQL injection or XML attacks that have greatly compromised on the stability of web APIs as in most cases there operation are challenges due compromised latency handling of data. Evaluating web API from a business point of view it would be correct to point out that many business organizations and companies have realized that they can no longer expect to connect with a sufficient number (Halper et al., 2011) of customers only through a

Role of currency futures in risk management Essay

Role of currency futures in risk management - Essay Example Forward contracts have certain advantages over currency futures but their disadvantages cannot supersede the advantages provided by currency futures. Because of their standardized features and a high liquidity in the market, currency futures have gained widespread importance. Even with the advent of sophisticated derivative instruments such as options, yet the currency futures lie ahead of them because of the cost factors and their advantages in providing superior performances in covered hedges. Introduction In the contemporary world, currency risk management is gaining a widespread importance because of the globalization. Companies and individuals who are exposed to foreign exchange risk, which implies that either they have imports or exports which will cause their domestic purchasing power to decline by converting a foreign currency to a home currency will always aim to minimize this risk. These currency risks arise during certain conditions; when the firm or businesses have assets or liabilities which are expressed in terms of foreign currency. We can define foreign exchange risk more specifically as the risk faced due to fluctuating exchange rates. For instance, if a Malaysian businessman exports palm oil to one of the European countries and if he expects payments to be made in Euros, than he is exposed to considerable amount of foreign exchange risk if the Euro depreciates against the Malaysian Ringgit. In case if it happens, the Malaysian trader will get fewer amounts of Ringgits in exchange of Euros thus a successful business venture might turn out to a blunder because of poor risk management practices. The trade transactions are shelved between the countries as businesses are unwilling to bear foreign exchange risk. As the fear of foreign currency risk looms over the businesses, it can reduce its trade with these countries. But as the world has stepped ahead in the technological breakthroughs, so it has been able to develop financial tools which can hel p the traders to minimize the risk faced in the businesses. The derivatives market primarily consists of many instruments such as forwards, futures, swaps and options. The aim of this paper is to discuss about the role of currency futures and how they provide an advantage over other derivative instruments in managing foreign exchange risk. A currency futures contract is an agreement between two parties to buy a particular currency at a specific rate in the future. Future contracts are identical to forward contracts but they differ in a sense that they are traded on the exchange and are more liquid than forwards. Futures are liquid as they have a formal exchange like stocks where you can trade your legal contracts. Similarly, they are standardized contracts like shares and you can remove them from your portfolio in certain chunks. We can illustrate futures currency with the help of an example involving two parties who are exposed to foreign exchange risk. The party which is exposed t o the risk of an appreciation of value in a currency will buy futures to protect. These are usually parties who have revenues or exports and they feel that the value of their home currency appreciates making the currency in which the sales are denominated weak thus resulting in lower revenues. To hedge their position, they enter in to a futures contract and buy a certain amount of

Bakery Business Plan Jollys Java And Bakery

Bakery Business Plan Jollys Java And Bakery Jollys Java and Bakery (JJB) is a start-up coffee and bakery retail establishment located in southwest Washington. JJB expects to catch the interest of a regular loyal customer base with its broad variety of coffee and pastry products. The company plans to build a strong market position in the town, due to the partners industry experience and mild competitive climate in the area. JJB aims to offer its products at a competitive price to meet the demand of the middle-to higher-income local market area residents and tourists. The Company JJB is incorporated in the state of Washington. It is equally owned and managed by its two partners. Mr. Austin Patterson has extensive experience in sales, marketing, and management, and was vice president of marketing with both Jansonne Jansonne and Burper Foods. Mr. David Fields brings experience in the area of finance and administration, including a stint as chief financial officer with both Flaxfield Roasters and the national coffee store chain, BuzzCups. The company intends to hire two full-time pastry bakers and six part-time baristas to handle customer service and day to day operations. Products and Services JJB offers a broad range of coffee and espresso products, all from high quality Columbian grown imported coffee beans. JJB caters to all of its customers by providing each customer coffee and espresso products made to suit the customer, down to the smallest detail. The bakery provides freshly prepared bakery and pastry products at all times during business operations. Six to eight moderate batches of bakery and pastry products are prepared during the day to assure fresh baked goods are always available. The Market The retail coffee industry in the U.S. has recently experienced rapid growth. The cool marine climate in southwest Washington stimulates consumption of hot beverages throughout the year. JJB wants to establish a large regular customer base, and will therefore concentrate its business and marketing on local residents, which will be the dominant target market. This will establish a healthy, consistent revenue base to ensure stability of the business. In addition, tourist traffic is expected to comprise approximately 35% of the revenues. High visibility and competitive products and service are critical to capture this segment of the market. Financial Considerations JJB expects to raise $110,000 of its own capital, and to borrow $100,000 guaranteed by the SBA as a ten-year loan. This provides the bulk of the current financing required. JJB anticipates sales of about $491,000 in the first year, $567,000 in the second year, and $655,000 in the third year of the plan. JJB should break even by the fourth month of its operation as it steadily increases its sales. Profits for this time period are expected to be approximately $13,000 in year 1, $36,000 by year 2, and $46,000 by year 3. The company does not anticipate any cash flow problems. Company Summary JJB is a bakery and coffee shop managed by two partners. These partners represent sales/management and finance/administration areas, respectively. The partners will provide funding from their own savings, which will cover start-up expenses and provide a financial cushion for the first months of operation. A ten-year Small Business Administration (SBA) loan will cover the rest of the required financing. The company plans to build a strong market position in the town, due to the partners industry experience and mild competitive climate in the area. 2.1 Company Ownership JJB is incorporated in the state of Washington. It is equally owned by its two partners. 2.2 Company History JJB is a start-up company. Financing will come from the partners capital and a ten-year SBA loan. The following chart and table illustrate the companys projected initial start-up costs. Products JJB offers a broad range of coffee and espresso products, all from high quality Columbian grown imported coffee beans. JJB caters to all of its customers by providing each customer coffee and espresso products made to suit the customer, down to the smallest detail. The bakery provides freshly prepared bakery and pastry products at all times during business operations. Six to eight moderate batches of bakery and pastry products are prepared during the day to assure fresh baked goods are always available. Market Analysis Summary JJBs focus is on meeting the demand of a regular local resident customer base, as well as a significant level of tourist traffic from nearby highways. 4.1 Market Segmentation JJB focuses on the middle- and upper-income markets. These market segments consume the majority of coffee and espresso products. Local Residents JJB wants to establish a large regular customer base. This will establish a healthy, consistent revenue base to ensure stability of the business. Tourists Tourist traffic comprises approximately 35% of the revenues. High visibility and competitive products and service are critical to capture this segment of the market. 4.1.1 Market Analysis The chart and table below outline the total market potential of the above described customer segments. 4.2 Target Market Segment Strategy The dominant target market for JJB is a regular stream of local residents. Personal and expedient customer service at a competitive price is key to maintaining the local market share of this target market. 4.2.1 Market Needs Because Washington has a cool climate for eight months out of the year, hot coffee products are very much in demand. During the remaining warmer four months of the year, iced coffee products are in significantly high demand, along with a slower but consistent demand for hot coffee products. Much of the days activity occurs in the morning hours before ten a.m., with a relatively steady flow for the remainder of the day. 4.3 Service Business Analysis The retail coffee industry in the U.S. has recently experienced rapid growth. The cool marine climate in southwest Washington stimulates consumption of hot beverages throughout the year. Coffee drinkers in the Pacific Northwest are finicky about the quality of beverages offered at the numerous coffee bars across the region. Despite low competition in the immediate area, JJB will position itself as a place where customers can enjoy a cup of delicious coffee with a fresh pastry in a relaxing environment. 4.3.1 Competition and Buying Patterns Competition in the local area is somewhat sparse and does not provide nearly the level of product quality and customer service as JJB. Local customers are looking for a high quality product in a relaxing atmosphere. They desire a unique, classy experience. Leading competitors purchase and roast high quality, whole-bean coffees and, along with Italian-style espresso beverages, cold-blended beverages, a variety of pastries and confections, coffee-related accessories and equipment, and a line of premium teas, sell these items primarily through company-operated retail stores. In addition to sales through company-operated retail stores, leading competitors sell coffee and tea products through other channels of distribution (specialty operations). Larger chains vary their product mix depending upon the size of each store and its location. Larger stores carry a broad selection of whole bean coffees in various sizes and types of packaging, as well as an assortment of coffee- and espresso-making equipment and accessories such as coffee grinders, coffee makers, espresso machines, coffee filters, storage containers, travel tumblers and mugs. Smaller stores and kiosks typically sell a full line of coffee beverages, a more limited selection of whole-bean coffees, and a few accessories such as travel tumblers and logo mugs. During fiscal year 2000, industry retail sales mix by product type was approximately 73% beverages, 14% food items, eight percent whole-bean coffees, and five percent coffee-making equipment and accessories. Technologically savvy competitors make fresh coffee and coffee-related products conveniently available via mail order and online. Additionally, mail order catalogs offering coffees, certain food items, and select coffee-making equipment and accessories, have been made available by a few larger competitors. Websites offering online stores that allow customers to browse for and purchase coffee, gifts, and other items via the Internet have become more commonplace as well. Strategy and Implementation Summary JJB will succeed by offering consumers high quality coffee, espresso, and bakery products with personal service at a competitive price. 5.1 Competitive Edge JJBs competitive edge is the relatively low level of competition in the local area in this particular niche. 5.2 Sales Strategy As the chart and table show, JJB anticipates sales of about $491,000 in the first year, $567,000 in the second year, and $655,000 in the third year of the plan. Sales Forecast 2001 2002 2003 Unit Sales Espresso Drinks 135,000 148,500 163,350 Pastry Items 86,000 94,600 104,060 Other 0 0 0 Total Unit Sales 221,000 243,100 267,410 Unit Prices 2001 2002 2003 Espresso Drinks $3.00 $3.15 $3.31 Pastry Items $1.00 $1.05 $1.10 Other $0.00 $0.00 $0.00 Sales Espresso Drinks $405,000 $467,775 $540,280 Pastry Items $86,000 $99,330 $114,726 Other $0 $0 $0 Total Sales $491,000 $567,105 $655,006 Direct Unit Costs 2001 2002 2003 Espresso Drinks $0.25 $0.26 $0.28 Pastry Items $0.50 $0.53 $0.55 Other $0.00 $0.00 $0.00 Direct Cost of Sales Espresso Drinks $33,750 $38,981 $45,023 Pastry Items $43,000 $49,665 $57,363 Other $0 $0 $0 Subtotal Direct Cost of Sales $76,750 $88,646 $102,386 Management Summary Austin Patterson has extensive experience in sales, marketing, and management, and was vice president of marketing with both Jansonne Jansonne and Burper Foods. David Fields brings experience in the area of finance and administration, including a stint as chief financial officer with both Flaxfield Roasters and the national coffee store chain, BuzzCups. 6.1 Personnel Plan As the personnel plan shows, JJB expects to make significant investments in sales, sales support, and product development personnel. Personnel Plan 2001 2002 2003 Managers $100,000 $105,000 $110,250 Pastry Bakers $40,800 $42,840 $44,982 Baristas $120,000 $126,000 $132,300 Other $0 $0 $0 Total People 10 10 10 Total Payroll $260,800 $273,840 $287,532 Financial Plan JJB expects to raise $110,000 of its own capital, and to borrow $100,000 guaranteed by the SBA as a ten-year loan. This provides the bulk of the current financing required. 7.1 Break-even Analysis JJBs Break-even Analysis is based on the average of the first-year figures for total sales by units, and by operating expenses. These are presented as per-unit revenue, per-unit cost, and fixed costs. These conservative assumptions make for a more accurate estimate of real risk. JJB should break even by the fourth month of its operation as it steadily increases its sales. Break-even Analysis Monthly Units Break-even 17,255 Monthly Revenue Break-even $38,336 Assumptions: Average Per-Unit Revenue $2.22 Average Per-Unit Variable Cost $0.35 Estimated Monthly Fixed Cost $32,343 7.2 Projected Profit and Loss As the Profit and Loss table shows, JJB expects to continue its steady growth in profitability over the next three years of operations. Pro Forma Profit and Loss 2001 2002 2003 Sales $491,000 $567,105 $655,006 Direct Cost of Sales $76,750 $88,646 $102,386 Other $0 $0 $0 Total Cost of Sales $76,750 $88,646 $102,386 Gross Margin $414,250 $478,459 $552,620 Gross Margin % 84.37% 84.37% 84.37% Expenses Payroll $260,800 $273,840 $287,532 Sales and Marketing and Other Expenses $27,000 $35,200 $71,460 Depreciation $60,000 $69,000 $79,350 Utilities $1,200 $1,260 $1,323 Payroll Taxes $39,120 $41,076 $43,130 Other $0 $0 $0 Total Operating Expenses $388,120 $420,376 $482,795 Profit Before Interest and Taxes $26,130 $58,083 $69,825 EBITDA $86,130 $127,083 $149,175 Interest Expense $10,000 $9,500 $8,250 Taxes Incurred $3,111 $12,146 $15,650 Net Profit $13,019 $36,437 $45,925 Net Profit/Sales 2.65% 6.43% 7.01% 7.3 Projected Cash Flow The cash flow projection shows that provisions for ongoing expenses are adequate to meet JJBs needs as the business generates cash flow sufficient to support operations. Pro Forma Cash Flow 2001 2002 2003 Cash Received Cash from Operations Cash Sales $491,000 $567,105 $655,006 Subtotal Cash from Operations $491,000 $567,105 $655,006 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 $0 $0 $0 Subtotal Cash Received $491,000 $567,105 $655,006 Expenditures 2001 2002 2003 Expenditures from Operations Cash Spending $260,800 $273,840 $287,532 Bill Payments $143,607 $186,964 $237,731 Subtotal Spent on Operations $404,407 $460,804 $525,263 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 $10,000 $15,000 Purchase Other Current Assets $0 $0 $0 Purchase Long-term Assets $0 $20,000 $20,000 Dividends $0 $0 $0 Subtotal Cash Spent $404,407 $490,804 $560,263 Net Cash Flow $86,593 $76,301 $94,744 Cash Balance $156,593 $232,894 $327,637 7.4 Balance Sheet The following is a projected Balance Sheet for JJB. Pro Forma Balance Sheet 2001 2002 2003 Assets Current Assets Cash $156,593 $232,894 $327,637 Other Current Assets $12,000 $12,000 $12,000 Total Current Assets $168,593 $244,894 $339,637 Long-term Assets Long-term Assets $65,000 $85,000 $105,000 Accumulated Depreciation $60,000 $129,000 $208,350 Total Long-term Assets $5,000 ($44,000) ($103,350) Total Assets $173,593 $200,894 $236,287 Liabilities and Capital 2001 2002 2003 Current Liabilities Accounts Payable $14,574 $15,438 $19,907 Current Borrowing $0 $0 $0 Other Current Liabilities $0 $0 $0 Subtotal Current Liabilities $14,574 $15,438 $19,907 Long-term Liabilities $100,000 $90,000 $75,000 Total Liabilities $114,574 $105,438 $94,907 Paid-in Capital $110,000 $110,000 $110,000 Retained Earnings ($64,000) ($50,981) ($14,544) Earnings $13,019 $36,437 $45,925 Total Capital $59,019 $95,456 $141,381 Total Liabilities and Capital $173,593 $200,894 $236,287 Net Worth $59,019 $95,456 $141,381 7.5 Business Ratios The following table represents key ratios for the retail bakery and coffee shop industry. These ratios are determined by the Standard Industry Classification (SIC) Index code 5812, Eating Places. Ratio Analysis 2001 2002 2003 Industry Profile Sales Growth 0.00% 15.50% 15.50% 7.60% Percent of Total Assets Other Current Assets 6.91% 5.97% 5.08% 35.60% Total Current Assets 97.12% 121.90% 143.74% 43.70% Long-term Assets 2.88% -21.90% -43.74% 56.30% Total Assets 100.00% 100.00% 100.00% 100.00% Current Liabilities 8.40% 7.68% 8.42% 32.70% Long-term Liabilities 57.61% 44.80% 31.74% 28.50% Total Liabilities 66.00% 52.48% 40.17% 61.20% Net Worth 34.00% 47.52% 59.83% 38.80% Percent of Sales Sales 100.00% 100.00% 100.00% 100.00% Gross Margin 84.37% 84.37% 84.37% 60.50% Selling, General Administrative Expenses 74.74% 71.43% 71.39% 39.80% Advertising Expenses 0.49% 1.76% 6.87% 3.20% Profit Before Interest and Taxes 5.32% 10.24% 10.66% 0.70% Main Ratios Current 11.57 15.86 17.06 0.98 Quick 11.57 15.86 17.06 0.65 Total Debt to Total Assets 66.00% 52.48% 40.17% 61.20% Pre-tax Return on Net Worth 27.33% 50.90% 43.55% 1.70% Pre-tax Return on Assets 9.29% 24.18% 26.06% 4.30% Additional Ratios 2001 2002 2003 Net Profit Margin 2.65% 6.43% 7.01% n.a Return on Equity 22.06% 38.17% 32.48% n.a Activity Ratios Accounts Payable Turnover 10.79 12.17 12.17 n.a Payment Days 27 29 27 n.a Total Asset Turnover 2.83 2.82 2.77 n.a Debt Ratios Debt to Net Worth 1.94 1.10 0.67 n.a Current Liab. to Liab. 0.13 0.15 0.21 n.a Liquidity Ratios Net Working Capital $154,019 $229,456 $319,731 n.a Interest Coverage 2.61 6.11 8.46 n.a Additional Ratios Assets to Sales 0.35 0.35 0.36 n.a Current Debt/Total Assets 8% 8% 8% n.a Acid Test 11.57 15.86 17.06 n.a Sales/Net Worth 8.32 5.94 4.63 n.a Dividend Payout 0.00 0.00 0.00 n.a

Foucault and kant Essay

Both Kant and Foucault present a question of what is enlightenment? According to Immanuel Kant enlightenment was man’s freedom from his â€Å"self-incurred immaturity†. Kant believes that all that is needed to reach enlightenment is freedom. Enlightenment could not be achieved by any one person, we have to do so as a community. Kant said that we should have the freedom to make public use of our reason in all situations. He also believed that revolution is a great way to remove oppressive government heads but it would not teach the community to think in a different way. Kant says that the matters of religion is the focal point of enlightenment. Thinking and acting freely is mans enlightenment and emerges us from our immaturity. Foucault’s text is a reflection upon Kant’s views on â€Å"What is enlightenment? †. Foucault addresses many of the issues with Kant’s essay on â€Å"What is Enlightenment? † and says that is written in a world era to which no one belongs to. He says that enlightenment is an â€Å"exit† or a â€Å"way out†. Focault says that we have not yet reached enlightenment and that once we achieve this enlightenment there will be nowhere else to progress to and we will achieve our limit. I agree with Foucault over Kant’s view on enlightenment. I think as a whole we have not reached our enlightenment and I don’t think we will for a very long time. Although Kant said in order to reach enlightenment we have to do so as a community. We cannot do this because this is something that exceeds our limits as human beings.

Frankenstein Final Essay

Frankenstein Final Essay When referring to the following quote stated by Harold Bloom, â€Å"The greatest paradox and most astonishing achievement of Mary Shelley’s novel is that the monster is more human than his creator. † I agree with his statement because it’s vivid to see that Victor lacked on some human characteristics such as emotions and feelings. Despite the fact that after being treated the way he was by others, the monster seeks revenge for Victor’s abandonment and for making him an unbearable scene to be seen by mankind.Throughout the novel, the creature seeks revenge by killing Victor’s love ones one by one. In Chapter 11 when the monster is telling his tale to Victor he states, â€Å"†¦ but I had hardly placed my foot within the door, before the children shrieked, and one of the women fainted†¦and fearfully took refuge in a low hovel†¦ † Yet, after seeing the dark side of the monster Victor is still un-human for h is abandonment of his creation. It’s a horrible thing to abandon one’s creation and very cruel to leave a defenseless thing roams about by itself in the world and hoping that it will die soon.Victor was wrong to abandon his creation because of its appearances; he didn’t bother to get to know the poor monster. The author did a great job making the reader feel more sorrow for the monster than for Victor. The monster has been attacked and hurt for doing either nothing at all or helping others. What made the monster more human is Victor’s thirst for the secret to expand life. He was too involved in the making of his creation that he stopped at nothing at all. Not even for those bodies that were resting in peace in their grave.The most disturbing aspect of the novel was the part when Victor visit graves in the middle of the night and start detaching several dead body without a sense of hesitation. Every night Victor would visit the cemetery to dig up fresh bod y parts and he would take what he finds back to his lab and reattach them together to make the monster. This is very low for any human being. Referring back to the beginning of the story, the monster was never from the start as a violent, aggressive monster instead he was very sweet and generous. The monster shows far more human qualities then Victor Frankenstein.Like every human being in this planet needs a partner or at least somebody that accept them or love them, this specific trait Victor lacked. Victor also abandoned his family to continue with his creation. He did not once bother to take a minute to write back to his neither father nor Elizabeth. He would much rather keep on working then give time to those that love him. On the other hand, the monster after running away several times, has always wanted someone who loves him for who he is. The creature in fact, expresses his feelings far more than this own creator.Victor was often going insane in his mind and could not describ e his emotion toward Elizabeth or anybody in his case. The monster was very sympathetic towards Victor because even though he dragged him from places to place, the monster always helps him stay alive by providing him food. All and all the creature is definitely more human than his own creator. There are many key traits for being classified as a human. In this case, to be human one must have a heart that feels kindness towards anything, show sympathy and being humane. Even human are not human just because they lacked in multiple traits.

Navy Core Values Essays

Navy Core Values Essays Navy Core Values Paper Navy Core Values Paper Moralityust always abide by an uncompromising code of integrity, taking responsibility for our actions and keeping our word. We shall earn respect up and down the chain of command. Be honest and truthful in our dealings with each other, and with those outside the Navy. Accordingly, we shall conduct ourselves in the highest ethical manner in all relationships with peers, superiors and subordinates. Commitment is the day-to-day duty of every man and woman in the United States Navy to come together as a team to improve the quality of our work, our people and ourselves. Courage allows us to meet all challenges while adhering to a higher standard of personal conduct and decency Make decisions in the best interest of the Navy and the nation, without regard to personal consequences. We are always expected to do the right thing. Courage is the value that gives us the strength, both morally and mentally to do the right thing even in the face of adversity or temptation. When we say we will support and defend, we are promising to meet the demands of our profession and the mission when it is hazardous, demanding or otherwise difficult. From the very beginning of naval service, certain key principles or core values have carried on to today. They consist of three basic principles, HONOR, COURAGE AND COMMITMENT. Those three words are the backbone of every man and woman, officer or enlisted who has served or is serving in the United States Navy. Values are defined as ideals, beliefs, customs, or principles that a person holds dear. Values are learned and picked up throughout our lives. We learn values from our family, friends, church, school, community, and country. Our values that we have learned throughout life will affect our attitudes and behavior in all that we do. Be loyal to our nation, ensuring the resources entrusted to us are used in an honest, careful and efficient way. Members of the United States Navy have stood ready to protect our nation and our freedom for well over two hundred years. We must be faithful to our Core Values of Honor, Courage and Commitment as our abiding duty and privilege.

Free Essays on TIME TO KILL

I found the article ‘Time to Kill’ to be boring dribble and difficult to read without falling asleep. Yes, Europe is now liberated from the cold war. In Europe the expectation is that a new and better Europe is taking shape, one that will be united, stable, and democratic. The author suggests that Europe’s expectations are not based in reality. Furthermore, the author states, â€Å"Europe as a whole is far more likely to face a period of acute economic stagnation, the undermining rather that the expansion of democracy, and serious social upheaval†. The author believes that Europe will be thrown into a full-blown crisis for the reason that Europe is destined to bear the brunt of a revolutionary change in the human condition. What is this revolutionary change? Technology. Europe faces a problem in the future in which the need for human labor will quickly diminish to the point where there will not be enough work to occupy the majority of human energy available. Leisure will become more abundant beyond the point of boredom. Europeans with work will be the minority. Those without work will be the majority burdened with idle â€Å"time to kill†. I agree with the author. Technology is still in its infancy and will continue to grow into the future. In the future I feel there will be a rise in unemployment in under developed countries along with the United States, Japan, and Europe that utilize this new technology. We can battle this dilemma for a while by sharing jobs between one or more people, shorten work time, increase holiday and vacations, or search for other ways to spread out the employment opportunities. Still I have to agree with the author that despite all the remedies that can be implemented unemployment will increase as the need for work decreases. The impact of information technology has a future where machines will be building machines, and where machines will be a substitute for the human labor for... Free Essays on TIME TO KILL Free Essays on TIME TO KILL A Time to Kill Intro â€Å"A Time to Kill† is a movie that will touch all of your emotions. For those with children (especially daughters), you might be filled with rage. For those rooting for equity and retribution in the racially torn South, you might cheer. But for those seeking justice in Americas judicial system, this movie is disturbing. Synopsis This movie is based in a southern Mississippi town where racial tension runs high through out the community. The plot begins with 10-year old, black girl, Tonya Hailey, one of the many children of a poor black man Carl Lee Hailey (Samuel L. Jackson), being raped and beaten and hung from a tree and left to die by two young intoxicated white men. Carl Lee, the father of the victim, takes the law into his own hands and shoots to death the pair of men in front of dozens of witnesses in the Canton, Mississippi courthouse just before the two men were to go on trial. Earlier, Carl Lee had also approached his friend Jake Brigance (McConaughey), a young white struggling lawyer, and asked for Jake’s help in case he gets in trouble. In other words he was indirectly forewarning Jake of his intentions to kill the men. The rest of the movie follows the trial of Carl Lee, defended by Jake Brigance creating a dramatic forum for ethical debate uncommon in most commercial American films. The Ethical Dilemmas 1. The first ethical dilemma here is the killing. Can Carl Lee justify killing those men by what they did to his daughter? They raped her and basically destroyed her life, so does that mean that they have to be punished to death? I think it all comes down to whether the rape of a child justifies murder. Does Tonya's father have a right to kill those men for what they did? 2. But the next dilemma is faced by the lawyer. His argument is that Carl Lee was insane when he killed them. But as a lawyer, as someone who represents just... Free Essays on Time To Kill I found the article ‘Time to Kill’ to be boring dribble and difficult to read without falling asleep. Yes, Europe is now liberated from the cold war. In Europe the expectation is that a new and better Europe is taking shape, one that will be united, stable, and democratic. The author suggests that Europe’s expectations are not based in reality. Furthermore, the author states, â€Å"Europe as a whole is far more likely to face a period of acute economic stagnation, the undermining rather that the expansion of democracy, and serious social upheaval†. The author believes that Europe will be thrown into a full-blown crisis for the reason that Europe is destined to bear the brunt of a revolutionary change in the human condition. What is this revolutionary change? Technology. Europe faces a problem in the future in which the need for human labor will quickly diminish to the point where there will not be enough work to occupy the majority of human energy available. Leisure will become more abundant beyond the point of boredom. Europeans with work will be the minority. Those without work will be the majority burdened with idle â€Å"time to kill†. I agree with the author. Technology is still in its infancy and will continue to grow into the future. In the future I feel there will be a rise in unemployment in under developed countries along with the United States, Japan, and Europe that utilize this new technology. We can battle this dilemma for a while by sharing jobs between one or more people, shorten work time, increase holiday and vacations, or search for other ways to spread out the employment opportunities. Still I have to agree with the author that despite all the remedies that can be implemented unemployment will increase as the need for work decreases. The impact of information technology has a future where machines will be building machines, and where machines will be a substitute for the human labor for...

Running a Small Business in Papua New Guinea Article

Running a Small Business in Papua New Guinea - Article Example In a narrower sense, developing strategies on how to market or launch a small business in Papua New Guinea requires a detailed data in order to come up with a productive plan. Primarily, Papua New Guinea is a country that is rich in natural resources. However, the exploitations have been weighed down by the high cost of industrialization and the system of land title has been vague in which landowners are hard to identify. The basic livelihood of the people in Papua New Guinea is said to be agriculture. Through this, people could take advantage of what available resources are at hand and use it to develop a productive business. Thus, providing a technique and ways on how to market a small business in the country is a good point. Small businesses like an eatery or a small restaurant, a food shop, and the like will then be evaluated on how to effectively market with the consideration of the global financial crisis. As an example, since the country is rich with agricultural products, a small restaurant business will be used in order to show some techniques on how to effectively manage and market its products and services. But generally, the strategies in order to market small businesses can cover almost all the business type and it just depends on how it will be managed. As a small business owner, you should engage in the areas of marketing, customer service, human resource management and of course managing the whole business effectively. Small business financing and strategies on how to expand the business should be considered in order to market your small business in the midst of the global financial crisis. Like how to expand the business through the customers, explaining the importance of the target market, and knowing the grounds for establishing a small business.

Indication of Ability Speech or Presentation Example | Topics and Well Written Essays - 750 words

Indication of Ability - Speech or Presentation Example It is evidently clear from the discussion that students get one, single day to prove that they understand the necessary concepts of the course material. It doesn’t matter if they might be having an ‘off’ day, or maybe they are coming down with the most recent virus. Schools, even universities, are breeding grounds for viruses and bacteria of all kinds. When one student gets sick, more usually follow.   What about no sleep before the exam? Statistics say that a large number of students get little to no sleep before their exams. Tired brains do not function as well as awake ones, and a certain level of alertness is required in order to complete an exam. How well a student performs throughout the semester sounds like a far better way of deciding who understand the course material and who doesn’t. There is far less stress, which allows the students to act as they normally would. In a study done at the Harvard Medical School in Boston, 128 students were examin ed over a 6-week period. 63 students out of the 128 had special group training sessions to help increase relaxation and reduce stress. At the end of the 6-week period, it was found that the students who received the training had significant reductions in stress and anxiety. The 65 students who did not receive the training had no significant reductions in stress and anxiety. Like everything, there are alternatives and exceptions. Project-based courses are always an option that could be considered as an alternative to exams. The projects can last for the entire semester, giving students plenty of time to do research and put everything together. Because there is such an extended period of time, the stress is minimal, and the learning process continues. There is no cramming or worrying, and the student can actually get the sleep that they need in order to learn in a healthy way.