Christina Discussion: Hi Class, Per the National Library of Medicine, nursing today is not the same as it was 30 years ago. Technological advancements have changed the structure and organization of the nursing industry: The implementation of electronic health records, advances in biomedical and engineering technologies, robotics technology, and artificial intelligence have modernized healthcare, and its delivery methods have changed the nursing industry. Humanoid nurse robots take away the responsibilities of nurses in medication administration. Companion robots designed to provide useful and socially acceptable assistance to people who need special attention, like the elderly and children with autism, will soon take away the one-patient relationship with nurses.  Artificial Intelligence is already operating in several areas in nursing, from treatment plans to managing medications and manufacturing new drugs.   These new techniques can determine crucial clinical information. The goal is to aid in clinical decision-making and reduce therapeutic and diagnostic errors inevitable in human clinical practice for all medical providers. Data from a large volume of healthcare will assist clinical nurses with the necessary knowledge and feedback.   Although these advanced technologies sound efficient, robots cannot provide compassion and empathy. Unlike machines, human nurses can react to the unpredictable aspects of humanness, particularly the emotional contexts of the situations. Receiving medical care is a very moving experience, and a machine may not be able to truly understand these aspects of others. Per Hojat, human nurses can provide better care to patients because of their ability to understand the nuances of humanness and their emotions. References Pepito, J. A., & Locsin, R. (2018). Can nurses remain relevant in a technologically advanced future?. International journal of nursing sciences, 6(1), 106–110. https://doi.org/10.1016/j.ijnss.2018.09.013 Hojat M. Empathy in health professions education and patient care. Springer International Publishing; Cham: 2016. Empathy and patient outcomes; pp. 189–201 Drew Dicussion: Hello all,  I hope this message finds you well.  Most people find that to be effective and efficient with their work; you must have the right tools to do it. Without the right tools, employees could get feelings of uselessness, lack of drive, and lack of creativity. Roles and functions in the healthcare management realm are diverse and innovative. This means that you could be anywhere from the top-level Chief Information officer (CIO) to a registrar recorder for the national cancer registrar. These jobs vary in multiple capacities, but I would like to touch upon the tools required to complete tasks daily. The tools that an employee who will be working with patients will be required to use many different tools to observe a patient or administer corrective action effectively. (IV drip, needle for shots, blood pressure cuff, etc.) ...

1. Christina Discussion:
Hi Class,
Per the National Library of Medicine, nursing today is not the
same as it was 30 years ago. Technological advancements have
changed the structure and organization of the nursing industry:
The implementation of electronic health records, advances in
biomedical and engineering technologies, robotics technology,
and artificial intelligence have modernized healthcare, and its
delivery methods have changed the nursing industry. Humanoid
nurse robots take away the responsibilities of nurses in
medication administration. Companion robots designed to
provide useful and socially acceptable assistance to people who
need special attention, like the elderly and children with autism,
will soon take away the one-patient relationship with nurses.
Artificial Intelligence is already operating in several areas in
nursing, from treatment plans to managing medications and
manufacturing new drugs. These new techniques can determine
crucial clinical information. The goal is to aid in clinical
decision-making and reduce therapeutic and diagnostic errors
inevitable in human clinical practice for all medical providers.
Data from a large volume of healthcare will assist clinical
nurses with the necessary knowledge and feedback.
Although these advanced technologies sound efficient, robots
cannot provide compassion and empathy. Unlike machines,
human nurses can react to the unpredictable aspects of
humanness, particularly the emotional contexts of the situations.
Receiving medical care is a very moving experience, and a
machine may not be able to truly understand these aspects of
others. Per Hojat, human nurses can provide better care to
patients because of their ability to understand the nuances of
humanness and their emotions.
References
Pepito, J. A., & Locsin, R. (2018). Can nurses remain relevant
in a technologically advanced future?. International journal of

2. nursing sciences, 6(1), 106–
110. https://doi.org/10.1016/j.ijnss.2018.09.013
Hojat M. Empathy in health professions education and patient
care. Springer International Publishing; Cham: 2016. Empathy
and patient outcomes; pp. 189–201
Drew Dicussion:
Hello all,
I hope this message finds you well.
Most people find that to be effective and efficient with their
work; you must have the right tools to do it. Without the right
tools, employees could get feelings of uselessness, lack of
drive, and lack of creativity. Roles and functions in the
healthcare management realm are diverse and innovative. This
means that you could be anywhere from the top-level Chief
Information officer (CIO) to a registrar recorder for the national
cancer registrar. These jobs vary in multiple capacities, but I
would like to touch upon the tools required to complete tasks
daily. The tools that an employee who will be working with
patients will be required to use many different tools to observe
a patient or administer corrective action effectively. (IV drip,
needle for shots, blood pressure cuff, etc.) This nurse is also
usually overseeing other nurses in the ward and needs to
effectively communicate with those nurses to get the proper
care for suitable patients. This communication could happen in
several ways, from post-it notes on a whiteboard tracking
current patients to an online form that can be filled out at the
end of the shift stating everything that happened during working
hours. This is an example of how healthcare networks can have
the same end goal but use different forms of the same activity to
achieve that goal. Another role that would differ in function
depending on the industry would be the CIO. For a company
that makes circuit boards, the role of the CIO will be to speak
on topics such as electrical design and circuit theory. At the
same time, a CIO for a healthcare network would be speaking
on the flow of the hospitals and how effective the care the

3. company provides is—further showing that roles and functions
can differ drastically from industry to industry.
This has a cascading effect on the management of information
within a company too. The above point shows how the head
nurse needs data to be tracked on sticky notes or electronic
forms. This is mismanagement of potentially HIPAA-compliant
information, so the management of information is poor and
should be a reason to investigate the work that we are doing.
The data management needs to be better because the
information belongs to the patient, and violating that could get
the healthcare network in trouble and cause them to lose their
license. Another point to this is during a job change; the
incoming employee needs to be trained and adapt to the ways of
the new hospital so that the flow of information is not stopped
during a transition period. These are all examples of how the
mismanagement of info can quickly aid in the destruction of a
company.
I hope everyone enjoyed my post and hope to hear your
thoughts!
Business Idea
Giulia Seabra
Southern States University
07/24/22

4. In relation to Porter’s five forces, the business exhibits the
threat of new entrants into the market. In essence, the business
is a new entrant and may have to face stiff competition from
new entrants who may be interested to engage in the business.
Moreover, the business has an issue with the bargaining power
of the customers, as many customers would view the business as
not experienced enough in handling sexual education in tantra
and sensory sex.
Another advantage that the business can expand on in the
business plan is the integration of the sex industry through
offering discounts and free tconsultation with therapists and
sexologists to first-time customers. Specifically, free therapy
for new customers will enhance the market share of the
business, thereby leading to high-profit margins, as well as
expanding the market share of the business.
In regard to strategic positions under consideration in the
industry, many operators are projected towards differentiation
and innovation. As such., every competitor in the market is
striving to maintain the customers by coming up with service
innovation and product innovation to enhance profitability, as
well as to maintain the market share.
Further, the business will be established under the strategic
position of differentiation. Product differentiation, as well as
service differentiation, is very key and vital in enhancing
growth for any business. As such, the business will come with a
unique experience of lessons, as well as free consultation for
first-time learners, thereby leading to a better performance in
the industry.
The proposition of the plan was greatly inspired by the
desire to engage in sexual education., which is not only

5. beneficial to couples but also for young adults. The fact that
every person is interested in getting to know the issues related
to sex makes me believe that the business will succeed. The
mission of the business is to provide customers and lovers with
an intimate experience during intimacy. On the same note, the
vision of the business is to grow into an organization that
enables various individuals to attain proper communication,
sexual harmony, respectful relationships, and self love as well
as mindfulness during intimacy, thereby creating an enabling
environment for intimacy. Furthermore, the short-term
objectives of the business include attaining a transformative
pleasurable experience, whereas the long-term objectives
include creating awareness in regard to mindful and harmonical
sex, overcoming sexual misconceptions, and promoting
communication between partners during intimacy.
Giulia Seabra
Southern States University
BUS 480
08/07/22
Part 1
Marketing strategies
The business will implement the best and latest marketing
strategies to create business awareness and also to market the
business products. These market techniques show how our
business is competitive as they present the uniqueness of our

6. services and our products. The aim of using the strategies is to
make my products and services stand out from those of our
competitors.
Social media marketing is the first marketing technique that will
use to market our business. Our competitors are already using
this strategy; however, the strategy has notes effective as it is
supposed to be because of lack of creativity and innovation at
the same time. Also, our competitors one line of business limit
them in ensuring that they satisfy all the customers’ needs.
The first innovation is the creation of a website that will enable
clients to observe our services and products. This strategy is not
new since our two identified major competitors have theirs;
however, our website will differ from their as far as marketing
is concerned. There are different techniques that we will use to
drive huge traffic to the website and ensure that we got enough
clients. First, we will optimize the website so that the clients
will not have issues when navigating through the website.
Second, we will implement analytics to collects information
from the users and use the information to enhance their
experience when using the site.
Our second innovation is the social media marketing platform to
achieve different social business needs. A study on the use of
social media shows that about 60% of the population has
accounts in different social media platforms. This number is
high and should be utilized to achieve different needs of the
organization. Apart from advertising, we will integrate social
media communication channel with the organization website so
that we can answer the clients queries in real time. Timely
response to the client matters in marketing and since it is not
possible to be always online, it is important that we integrate
the chat functionality with our website.
Apart from the technological innovation, we will also make use
of the traditional marketing methods innovatively. Our business
provides both products and services(education); therefore,
blending them together will make our strategy stand out from
those of our competitors that offer one line of service products.

7. Part 2
Business premises
Our business will make use of the online presence majorly to do
sex education and training. The clients will have to attend an
interactive session to be held at specific time. However, we will
also have a local premise where our primary operations take
place. The premises will also have sex products that will be
delivered to the customers when they purchase them. Also, the
premises will enable the customers to come and seek firsthand
information when they need in our localized premises.
A plan is in process to gain premises for the most preferred cost
depending on our needs. Our plan is to have a premise that will
not limit us in terms of space to carry out our business with no
issue. Therefore, to get the most desirable place, we must first
thing about the associated costs and how we meet that cost.
We want the business to begin immediately; thus, we have
gained a building on a mortgage that will be paid over a period.
The current value of the offices for the business in the location
is about $600 000. This is an amount that we will use to
purchase the build through a mortgage from one lender. The
identified building goes for slightly higher amount but will pay
the $50, 000 amount on cash and gain the building through a
mortgage for the remaining balance. This is the most preferred
way since it will not drain us financially. The current rate for
the mortgage is an annual of 5.4%. thus will require us to pay
about $2770 monthly an amount that is most affordable.
Business Premises Rates
Since we are gaining the business premises, then we are going
to incur some business premise rates that accrue on monthly and
annually. The business will have to incur the land rates that the
government requires of all lands owned by individuals and
businesses. Apart from these rates, the business also will incur
other expenses that will enable it to run effectively. For
instance, insurance and electricity bills.
Insurance details
The business will be insured so that it is secured from any

8. uncertain eventuality. We will incur three types of business
insurance to protect the business from any loss that can come
because of the losses linked to that insurance. The following are
some of the insurance that business will take.
Professional liability insurance–this is insurance that protects
business from damages that come because of the negligence
because of mistakes or failures. The cost of this insurance
ranges from $a 1000 to $5000 depending on the insurance
company that will be contracted.
Property insurance–our business will have a different type of
properties that has monitory value. This include the equipment,
inventory, and furniture. The property insurance will insure
these properties from any damage that might come. The
premium for the insurance is calculated by the insurance
company that is selected.
Business Interruption insurance - since our business will
operate in a physical location, some of interruption might come
on the way, for instance, political issues and natural
destruction. This will require used to insure the business to be
compensated in case of the interruption.
Adequacy of the premises
The premises are adequate for now, considering our current
target market. However, our projects suggest that the business
will be good and we will need to expand in the future to
accommodate the growth both physically and online. For the
physical growth, the business will open other offices in
different location from where they will serve our customers. For
online growth, we will create additional sex education topics
that will handle different topics preferred by the customers.
Finding business premises
We have not found the premises yet, but we are planning to
identify suitable places where the customers will not struggle to
find us. Also, as we stated earlier, we intended to own the
premises rather than renting them out from other business or
people. Owning the premises will allow us to have full control
of the premises regarding the use and expansion.

9. Distribution channel
Our business will offer sex products and education. Therefore,
we have no intermediaries between us and our clients. We sell
to the directly. We will deliver our sex toys to customers
through any currier service upon the purchase, while the
education will be carried directly to the interest of individual
upon subscribing for the service.
Operation risks
The business will not encounter any significant risk during
operations. However, some of the risk that might happen can be
managed easily. One of the risk is lack of personnel who will
handle training and manufacturing the sex products.
Contact with customers
Our personnel that will come in contact with the customers
must have received the best training regarding how they are
supposed to handle the clients. For example, taking sex
education requires people who understand and have been trained
on how to carry the sex education training.
After-sales support and advice
The after sell support and advice applies only to our sex
tools. A manual on how to use this product will be packaged
together and delivered to the customers. Also, our team will
make a follow up to the customer to ensure that customer is
satisfied with the product. Finally, all customers that purchase
the products will get free sex education training that will be
availed through our website. This is the strategy that we will
use to keep our customer updated with new products and
services that they may keep getting them from our company.
Tracking the products
Most of the products that we will sell will be readily
available. Therefore, when a customer purchases them, they will
be packaged and delivered through our identified courier. for
the customer satisfaction, we will select courier service that
will enable the customer to monitor the products until they are
delivered.
Communication with the organization

10. There are different modes that we have selected to enable used
to communicate with our customers. The various communication
channels will allow the customers to select their most preferred
channel depending on the urgency of the information. We will
have a phone number that will be available 24/7. Therefore, the
customer will use it to connect with us whenever they have an
issue or want to relay important information to our team. Email
is the second mode of communication that will be implemented
in the organization. It will be used for official clients will like
to take with the organization. For example, notify the cli ent on
the dispatch of the merchandize and also on the training
information for the case of training.
Quality matters
Our products and services must meet the required quality.
Ensuring that the products have the Right quality is one
technique that we will use to difference our products and
services from those of our competitors. How are we going to
ensure the highest quality standards? By setting quality
department that monitor the quality of the products and training.
Anything that does not meet the setting quality standards will
not be allowed to go to the market. This strategy will allow us
to maintain customer trust.
Business visibility
Through the comparative analysis of the web performance, we
observed that two websites of our two competitors do not rank
as expected. This is a sign that they do not mind about their
online presence and thus give us an opportunity to outsmart
them in the business. We will have our website optimized so
that it ranks well in the search engine. Also, we will optimize
the website for speed and also responsiveness so that the clients
will not have a hard time using the website.
Website domain name
The domain name of our website will go hand in hand with the
name of the business. This will enable the customers to easily
search and identify the website. It is also important to make
sure that the domain name goes well with the business theme of

11. the business as most customers are likely to such certain
keywords that will appear in the website domain name. From
the critical analysis and research of the best domain name, the
“sexeduhub.com” suits our websites because our business
provides sex education and sex products. The domain name is
also easy to remember and thus our customers will always have
a simple time searching and navigating through the website.
Submission of services
Through our website is possible that customers could easily
submit services to the organization. Our website will have an
integrated form that allows the customers to submit their
information or message. The team responsible will always
respond to the massage at an appropriate time in order to
convert the customer. We will test all the communication
channels integrated into the system to ensure that they are all
working and efficiently delivers message to the organization.
Social media review
There are many social media channels that are in existent
currently. However, the number of users in each differs depends
on the preference of the social media. The business will have to
use the mostly used social media platform to reach the most of
the clients. According to our analysis we have established that
face is most widely used social media and we expect using more
to get our clients. Also, Facebook is ranking the top in the
number of marketing strategies we can use to sell our products.
Apart from Facebook will also use twitter and Instagram
sparingly because they do not command a high number of users
as compared to Facebook. However, the integration with our
website will ensure any post appearing in our social medi a also
appears on our website.
Tacking and analyzing the web traffic
We will use google analytics to track our website traffic. This
will give us an opportunity to see our performance as far as the
web performance is concerned. Also, analyzing the traffic will
give us insights on the type of services and products that are
performing well.

12. Business Plan
Giulia Seabra
Southern States University
BUS 480
08/13/2022
Business Plan
Question A
1. Who will conduct the selling for your business, and have they
been professionally trained to sell?
The business will use personnel to sell the products to the
public, and the personnel will have received the best training to
handle the clients.
2. What selling methods will they employ?
The personnel will employ the ideology of training to deliver

13. the best to the people.
3. Will you use point-of-sale material – leaflets, brochures, or
videos, for example?
I will use point-sale materials such as brochures and leaflets to
ensure that the people can easily understand the education.
4. Who will manage, monitor, and control your sales effort, and
how will they do so?
The product tracking will be done by properly packaging the
products when the customers buy through the identified courier.
5. Describe the selling process, leading from an unaware
prospect to a converted client, covering identification of
decision makers, overcoming objections, gaining agreement,
etc.
The selling process will commence with identifying suitable
places where the customers will not struggle. The second
ideology for sales will include the identification of the
distribution channel where there will be no intermediaries. The
operation risks will be identified to ensure they are sorted out
during the operation. The other idea is contacting the clients
and the last part is after-sales services offered to the clients.
6. What procedures do you have for handling customer
complaints?
Various communication channels within the organization enable
communication with the customers. The various communication
channels will enable the customers to choose the best
communication channel depending on the urgency of the
complaints.
7. What incentives exist for people to meet sales targets, and
how will you motivate them to do so?
The products will have the best quality, motivating the clients
to purchase from the business. Additionally, there will be
frequent communication to notify the client of any dispatch to
encourage them to purchase from us.
8. Who will direct, monitor and control your sales effort and
what experience/skills do they have?
The online group will monitor the sales, who will have great

14. skills in dealing with the products and identifying the changes
on the products.
9. How long is the process from becoming aware of your
product or service to making the buying decision, receiving the
product or service and finally paying for it? This will have an
important bearing on your cash flow and initial sales forecast.
The creation of awareness will be easily conducted through the
online team to ensure that the people can easily access the
products.
10. What sales volume and activity targets, such as calls per
day, etc, have you set for each salesperson or selling method?
I have set excellent sales volume and activity targets to ensure
that most people can access products on time.
11. What processes will you use to ensure you are paid on time?
I will ensure that all the products are delivered on time and that
most activities are complete before the end of the payment
period.
QUESTION B
1. How much of your product or service do you plan to produce
in-house?
I am planning to produce high amounts of the products to ensure
that most people can access the variety of the products.
2. If you are making a product, describe the production process;
also explain how your principal competitors go about
manufacturing.
The production process will involve identifying the resources
required for the production and getting the best labor to
undertake the process. The required technology will also be
collected to ensure that production output is achieved.
3. What plant and equipment will you need, what can it do, how
much will it cost and where will you get it from?
The plants' aid will be used in producing the arousal sexual
desire and other plants associated with producing sexual
materials. The plants are good at producing mass products at a
time and will enable the business to grow fast. The plant will be
accessible from the market, and thus, it may cost $2450.

15. 4. What bought-in materials and/or services will you need,
where will you buy them from, and how much will they cost?
The bought-in materials and services we will need will include
laptops and other accessories and will be bought from the local
markets to ensure that the cost of the products is reduced.
5. How will you equip your office? I will equip the office with
the best technological materials to ensure that the sales and
production tracking is appropriately conducted. The best
expertise will be employed to run the office and ensure that the
people are willing to access the customers.
QUESTION C
1. Does your venture require a licence to operate?
The venture requires a licence because it must pay the nation's
taxes.
2. Will you be holding data on customers, suppliers, and
employees, and if so, what are the implications of the Data
Protection Act on your plans?
I will hold the data of the customers and suppliers to ensure that
I can follow up on them when necessary. The idea implies that
the data protection Act should guide the business to ensure that
the data from the clients are closely protected.
3. Does your proposed advertising, both print, and website,
comply with the various advertising regulations?
The website-based advertising rooted in social media
advertising is one of the best and always complies with the
advertising regulations.
4. How will you handle refunds?
When the refunds happen within the organization, I will be
accepting the refunds to ensure that I protect the picture of the
business.
5. Will you have to register for VAT, or could it be to your
advantage to do so?
I will have to register for VAT to ensure that the chances of the
business being closed down because of tax evasion is worked
out.
6. If you have to register for VAT, which is the best scheme for

16. you?
The best scheme for me to register for will be the VAT Annual
Accounting Scheme to ensure that I will be handing over the
taxes by the end of the year.
7. How much tax do you expect to have to pay?
I intend to ensure that I pay the tax that correlates with the
products I operate with. The VAT calculation will be based on
the products I am operating with.
8. Will you have to collect and pay tax for any employees?
The human resource manager within the business will be
mandated to pay any employees' taxes.
9. How much NI will you be responsible for paying?
I will have to pay national insurance based on the amount that I
gain from the business. If the weekly payment is $242 to $967, I
will be mandated to pay 13.25%.
10. Have you incorporated the cost implications of these
operating regulations in your financial forecasts?
I have incorporated the cost implications of the operating
regulations in the financial forecasts to ensure that most of the
projected challenges are taken care of. It is always very
important to ensure that the financial forecasts are taken with
great care to eliminate failure cases.
Source Data & profitsCompany Name:SexLabOpening Day of
Business (Year 1)5/5/20
: Jason Ripley:
Insert start date for business Format = year-month-day so 21-1-
1 for Jan 1, 202101234567891011Closing Day of Business
(Year 1)5/5/21
: Jason Ripley:
Insert year end date for business in format year-month-day, so
21-12-31 for Dec 31, 2021Calculating Depreciationi
Expense:Startup Financing:Straight Line technique.

17. Depreciation expense = (Original Cost - Salvage Value) /
Number of years in life spanInitial Capital invested$
2,400.00ItemPurchase PriceSalvage ValueUsefull
LifeDepreciation ExpenseAdditional investment from sole-
proprietorship Stakeholders$ 321.00Office Acccessories,
Electronics e.g., Monitors, Displays$ 3,220.00$
3,105.0013.00$ 8.85Investment from other Managerial Staff/
Board Members/ Board Directors$ 2,313.00Light/ Design
Equipment$ 2,370.00$ 195.009.00$ 241.67Capital from
Financial Insitutions, Grants, Loans or Government$ 124.00
: Jason Ripley:
This will sum the two cells below: Short Term + Long Term
debtMachines$ 900.00$ 700.0011.00$ 18.18Short Term
Debt (line of credit, notes payable etc.)$ 93.00Raw materials$
1,200.00$ 1,150.0014.00$ 3.57Long Term Debt Long Term
Loans etc.$ 23.00Startup Expenses:Cast for retrofit or
renovating buildings or leased space?$ 44.00SalesCost of
purchased Equipemnt?$ 123.00Cost of purchased Furniture
(tables/chairs), Public Address Systems. $ 234.00Cost of
Purchased Office Stationeries, Computers $ 332.00Cost of
Advanced Marketing & Advertising?$ 89.00Cost of
Operational Licenses to operate, or Legal fees$ 93.00Cost of
Purchased Inventory$ 125.00Calculation of the Total
sales:Mischallenous Costs$ 132.00Cost of Purchasing/Hiring
delivery vehicles$ 259.00Variable 1 (covers, $sales/hr,
REVPAR etc.)Variable 2 (Labor output$/cover, # hours, #
rooms etc.)Total SalesCash reserve for short term debt or
emergency$ 223.00259$ 225.00Outstanding Accounts
Payable $ 922.00Profit & Loss:Labour CostsSales$
225.00What salaries will you pay your managers (and owners)?
These are fixed costs and do not change based on revenue, you
incur themAverage, or expected annual growth rate for Industry
sales?2.00%even when your business is closed. Your Labour
costs for the rest of your employees however are considered
variable, because youMean rate of returns & Discounts for

18. Industry.1.52%alter them depending on business volumes.Mean
price volatility of item2.21%Annual SalaryMean profitability of
items3.25%Manager 1$ 1,000.00Salaries for Executive Staff?$
4,000.00Manager 2$ 1,000.00Employee Compensation
cost155.28%Manager 3$ 1,000.00Monthly costs$
17.92Manager 4$ 1,000.00Office Expenses e.g., Paper rolls,
pens/pencils, envelopes, printer paper etc. 12.89%Ongoing
marketing budget 3.45%Industry average variable labour
cost155.28%Repairs & Maintenance (R&M) costs
3.61%Utilities expense e.g., Internet4.85%Rent/Lease
CostsLicence and other fees include things like a business
licence, a liquor licence, consulting/accounting/legal
fees.5.12%If you are not purchasing your physical location,
then you will likely be leasing a space. Lease costs are typically
based on squareInterest expense or Mean borrowing
costs.3.61%footage (or square meters). The cost per square foot
will be different depending on where you plan to open your
business. UseMean Corporate tax rate for business
operation.2.14%sources such as www.realtor.ca, or search for
commercial leasing companies in the area you are planning your
virtual business.Cash Flow:Accounts receivable i.e.credit one
willing that affects your cash flow position. $
4,350.00Industry average per square foot cost$ 43.00Total
value of inventory expected at the end of the year.$
1,350.00Number of square feet required5.00$ 215.00Annual
Lease CostsAdditional purchases e.g maintenance, purchases:$
250.00Electronics e.g., Monitors, PhonesDisplays$
3,220.00Calculating Interest ExpenseCamera Light/ Design
Equipment$ 202.00Interest RateLength of Loan (yrs)Amount
BorrowedInterest Expense (per month)Machines$ - 01%1.00$
124.00$ 0.10$ (124.00)Raw Materials$ 570.00Based on
these numbers, your monthly payment will be:$10.91Creditor's
Payback @end of the year.$ 150.00Short term debts & Notes
payable balance for end of the year.$ 90.00
Cash FlowSexLabCash FlowJanuary, 2020February, 2020March,
2020April, 2020May, 2020June, 2020July, 2020August,

19. 2020September, 2020October, 2020November, 2020December,
2020Cash Balance at Beginning of Month$ 223.00$
(1,185.12)$ (2,593.55)$ (4,002.31)$ (5,411.39)$
(6,820.78)$ (8,230.50)$ (9,640.54)$ (11,050.91)$
(12,461.60)$ (13,872.61)$ (15,283.94)Cash Flow From
Operating ActivitiesChanges in accounts receivables$
(362.50)$ (362.50)$ (362.50)$ (362.50)$ (362.50)$
(362.50)$ (362.50)$ (362.50)$ (362.50)$ (362.50)$
(362.50)$ (362.50)Changes in inventory$ (102.08)$
(102.08)$ (102.08)$ (102.08)$ (102.08)$ (102.08)$
(102.08)$ (102.08)$ (102.08)$ (102.08)$ (102.08)$
(102.08)Changes in accounts payable$ (64.33)$ (64.33)$
(64.33)$ (64.33)$ (64.33)$ (64.33)$ (64.33)$ (64.33)$
(64.33)$ (64.33)$ (64.33)$ (64.33)Changes in depreciation$
22.69$ 22.69$ 22.69$ 22.69$ 22.69$ 22.69$ 22.69$
22.69$ 22.69$ 22.69$ 22.69$ 22.69Net Profit$ (558.17)$
(558.49)$ (558.81)$ (559.13)$ (559.45)$ (559.77)$
(560.09)$ (560.42)$ (560.74)$ (561.06)$ (561.39)$
(561.71)Total Changes in Cash from Operations$ (1,064.40)$
(1,064.71)$ (1,065.03)$ (1,065.36)$ (1,065.68)$
(1,066.00)$ (1,066.32)$ (1,066.64)$ (1,066.97)$
(1,067.29)$ (1,067.61)$ (1,067.94)Cash Flow from Investing
ActivitiesCapital Expenditures - New Equipment$ (285.17)$
(285.17)$ (285.17)$ (285.17)$ (285.17)$ (285.17)$
(285.17)$ (285.17)$ (285.17)$ (285.17)$ (285.17)$
(285.17)Capital Expenditures - New Vehicles$ (47.50)$
(47.50)$ (47.50)$ (47.50)$ (47.50)$ (47.50)$ (47.50)$
(47.50)$ (47.50)$ (47.50)$ (47.50)$ (47.50)Total Changes
in Cash from Investing$ (332.67)$ (332.67)$ (332.67)$
(332.67)$ (332.67)$ (332.67)$ (332.67)$ (332.67)$
(332.67)$ (332.67)$ (332.67)$ (332.67)Cash Flow from
Financing ActivitiesLong Term Notes Payable Repayments$
(10.80)$ (10.80)$ (10.80)$ (10.80)$ (10.80)$ (10.80)$
(10.80)$ (10.80)$ (10.80)$ (10.80)$ (10.80)$
(10.80)Short Term Notes Payable Repayment$ (0.25)$
(0.25)$ (0.25)$ (0.25)$ (0.25)$ (0.25)$ (0.25)$ (0.25)$

20. (0.25)$ (0.25)$ (0.25)$ (0.25)Total Changes in Cash from
Financing$ (11.05)$ (11.05)$ (11.05)$ (11.05)$ (11.05)$
(11.05)$ (11.05)$ (11.05)$ (11.05)$ (11.05)$ (11.05)$
(11.05)Cash Balance at End of Month$ (1,185.12)$
(2,593.55)$ (4,002.31)$ (5,411.39)$ (6,820.78)$
(8,230.50)$ (9,640.54)$ (11,050.91)$ (12,461.60)$
(13,872.61)$ (15,283.94)$ (16,695.61)
Income StatementSexLabIncome Statement for Year
Ending:May 5, 2021IncomeMay, 2020June, 2020July,
2020August, 2020September, 2020October, 2020November,
2020December, 2020January, 2021February, 2021March,
2021April, 2021Gross Sales$ 225.00$ 225.38$ 225.75$
226.13$ 226.50$ 226.88$ 227.26$ 227.64$ 228.02$
228.40$ 228.78$ 229.16Less Returns & Discounts$ 3.42$
3.43$ 3.43$ 3.44$ 3.44$ 3.45$ 3.45$ 3.46$ 3.47$
3.47$ 3.48$ 3.48Net Sales$ 221.58$ 221.95$ 222.32$
222.69$ 223.06$ 223.43$ 223.81$ 224.18$ 224.55$
224.93$ 225.30$ 225.68Cost of Goods Sold:Sales within
U.S$ 4.97$ 4.98$ 4.99$ 5.00$ 5.01$ 5.01$ 5.02$
5.03$ 5.04$ 5.05$ 5.06$ 5.06Sales outside U.S$ 7.31$
7.32$ 7.34$ 7.35$ 7.36$ 7.37$ 7.39$ 7.40$ 7.41$
7.42$ 7.44$ 7.45Gross Profit$ 209.30$ 209.64$ 209.99$
210.34$ 210.69$ 211.04$ 211.40$ 211.75$ 212.10$
212.46$ 212.81$ 213.16ExpensesFixed Labour Cost (manager
salaries)$ 333.33$ 333.33$ 333.33$ 333.33$ 333.33$
333.33$ 333.33$ 333.33$ 333.33$ 333.33$ 333.33$
333.33Variable Labour Cost$ 349.38$ 349.96$ 350.54$
351.13$ 351.71$ 352.30$ 352.89$ 353.48$ 354.06$
354.65$ 355.25$ 355.84Rent (Lease)$ 17.92$ 17.92$
17.92$ 17.92$ 17.92$ 17.92$ 17.92$ 17.92$ 17.92$
17.92$ 17.92$ 17.92Office Expenses$ 29.00$ 29.05$
29.10$ 29.14$ 29.19$ 29.24$ 29.29$ 29.34$ 29.39$
29.44$ 29.49$ 29.53Marketing Expense$ 7.77$ 7.79$
7.80$ 7.81$ 7.83$ 7.84$ 7.85$ 7.86$ 7.88$ 7.89$
7.90$ 7.92Repairs & Maintenance$ 8.12$ 8.14$ 8.15$
8.16$ 8.18$ 8.19$ 8.20$ 8.22$ 8.23$ 8.25$ 8.26$

21. 8.27Utilities$ 10.92$ 10.94$ 10.95$ 10.97$ 10.99$
11.01$ 11.03$ 11.05$ 11.06$ 11.08$ 11.10$
11.12Licenses & Other Fees$ 0.00$ 0.00$ 0.00$ 0.00$
0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00$ 0.00Total
Operating Expenses$ 756.45$ 757.12$ 757.80$ 758.48$
759.15$ 759.83$ 760.52$ 761.20$ 761.88$ 762.56$
763.25$ 763.94EBITDA$ (547.15)$ (547.48)$ (547.80)$
(548.13)$ (548.46)$ (548.79)$ (549.12)$ (549.45)$
(549.78)$ (550.11)$ (550.44)$ (550.77)Depreciation
Expense$ 22.69$ 22.69$ 22.69$ 22.69$ 22.69$ 22.69$
22.69$ 22.69$ 22.69$ 22.69$ 22.69$ 22.69Interest$
0.04$ 0.04$ 0.04$ 0.04$ 0.04$ 0.04$ 0.04$ 0.04$
0.04$ 0.04$ 0.04$ 0.04Taxes$ (11.71)$ (11.72)$
(11.72)$ (11.73)$ (11.74)$ (11.74)$ (11.75)$ (11.76)$
(11.77)$ (11.77)$ (11.78)$ (11.79)Net Profit$ (558.17)$
(558.49)$ (558.81)$ (559.13)$ (559.45)$ (559.77)$
(560.09)$ (560.42)$ (560.74)$ (561.06)$ (561.39)$
(561.71)
Balance SheetSexLabBalance Sheet As At:May 5, 2020May 5,
2021Current AssetsCash and Cash Equivalents$ 223.00$
(16,695.61)Accounts Receivable$ - 0$ 4,350.00Inventories$
125.00$ 1,350.00Total Current Assets$ 348.00$
(10,995.61)Fixed AssetsElectronics e.g., Monitors,
PhonesDisplays$ 123.00$ 3,343.00Less Accumulated
Depreciation$ - 0$ 8.85Camera Light/ Design Equipment$
234.00$ 436.00Less Accumulated Depreciation$ - 0$
241.67Machines$ 332.00$ 332.00Less Accumulated
Depreciation$ - 0$ 18.18Raw Materials$ 259.00$
829.00Less Accumulated Depreciation$ - 0$ 3.57Total Fixed
Assets$ 948.00$ 4,667.73Total Assets$ 1,296.00$
(6,327.87)Current LiabilitiesAccounts Payable$ 922.00$
150.00Short Term Notes Payable$ 93.00$ 90.00Total Current
Liabilities$ 1,015.00$ 240.00Long-term debtLong Term
Notes Payable$ 23.00$ (106.66)Total Long Term Debt$
23.00$ (106.66)Total Liabilities$ 1,038.00$ 133.34Owners
EquityOwners Equity/Partnership Equity/Retained Earnings$

22. 258.00$ (6,461.21)
Data SummaryMetricValueDebt-Equity Ratio0.0210721711Debt
Ratio0.0210721711Return on Assets0.0884870148Gross Profit
Margin0.9727Cash Ratio-69.56502101Current Ratio-
45.81502101
Balance Sheet (2)BALANCE SHEETYear 1 (2022)Year 2
(2023)Year 3 (2024)Current AssetsCash and Cash Equivalents$
223.0016695.6050422331$ 33,168.21Accounts Receivable$ -
04350$ 8,700.00Inventories$ 125.001350$ 2,575.00Total
Current Assets$ 348.0010995.6050422331$ 21,643.21Fixed
AssetsElectronics e.g., Monitors, PhonesDisplays$
123.003343$ 6,563.00Less Accumulated Depreciation$ -
08.8461538462$ 17.69Camera Light/ Design Equipment$
234.00436$ 638.00Less Accumulated Depreciation$ -
0241.6666666667$ 483.33Machines$ 332.00332$
332.00Less Accumulated Depreciation$ - 018.1818181818$
36.36Raw Materials$ 259.00829$ 1,399.00Less Accumulated
Depreciation$ - 03.5714285714$ 7.14Total Fixed Assets$
948.004667.7339327339$ 8,387.47Total Assets$
1,296.006327.8711094991$ 11,359.74Current
LiabilitiesAccounts Payable$ 922.00150$ (622.00)Short
Term Notes Payable$ 93.0090$ 87.00Total Current
Liabilities$ 1,015.00240$ (535.00)Long-term debtLong Term
Notes Payable$ 23.00106.6580173796$ 190.32Total Long
Term Debt$ 23.00106.6580173796$ 190.32Total Liabilities$
1,038.00133.3419826204$ (771.32)Owners EquityOwners
Equity/Partnership Equity/Retained Earnings$
258.006461.2130921195$ 12,664.43
Break-Even AnalysisColumn1Year 1Year 2Year
3Sale12513502575BP6004000Fixed Cost
40040021643.21008446621300Variable cost 220Changes in
sales VolumeSales volume
322.9629629631.5533980583Column1Year 1Year 2Year 3Sales
price1300130017.6923076923Sale12966327.871109499111359.
7422189982Revenue (Total
Sales)416003851.8518518518638Fixed Cost 4004000Total cost

23. (FC+VC)26002600483.3333333333Variable cost
220Profit390001251.8518518518332Sales volume
3.39506172840.69533653960.387332733Break Even
Quantities1.1428571429-2.857142857136.3636363636Sales
price1300130087Revenue (Total
Sales)4413.5802469136903.9375014155-535Total cost
(FC+VC)260026000Profit1813.5802469136-
1696.06249858450Break Even Quantities-5.612244898-
0.2104106962190.3160347592